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HomeMy WebLinkAbout20120216Application.pdfJASON B. WILLIAMS Corporate Counsel iwilliamscaidahopower.com esIDA~POR~ An IOACORP Company February 15, 2012 VIA HAND DELIVERY Jean D. Jewell, Secretary Idaho Public Utiities Commission 472 West Washington Street Boise, Idaho 83702 Re: Case No. IPC-E-12-08 IN THE MATTER OF THE APPLICA TlON OF IDAHO POWER COMPANY FOR AUTHORITY TO INCREASE ITS RATES DUE TO REVISED DEPRECIA TlON RATES FOR ELECTRIC PLANT-IN-SERVICE Dear Ms. Jewell: Enclosed for filng please find an original and seven (7) copies of Idaho Power Company's Application in the above matter. Also enclosed for filing are nine (9) copies ofthe testimony of John J. Spanos. One copy of Mr. Spanos' testimony has been designated as the "Reporter's Copy." In addition, a disk containing a Word version of Mr. Spanos' testimony is enclosed for the Reporter. Very truly yours, dff~\ = JBW:csb Enclosures 1221 W. Idaho St. (83702) P.O. Box 70 Boise. 10 83707 JASON B. WILLIAMS (ISB No. 8718) LISA D. NORDSTROM (ISB No. 5733) Idaho Power Company 1221 West Idaho Street (83702) P.O. Box 70 Boise, Idaho 83707 Telephone: (208) 388-5104 Facsimile: (208) 388-6936 jwilliamscæidahopower.com Inordstromcæidahopower.com RECEIVED 20 l 2 FEB l 5 PH 5: 12 Attorneys for Idaho Power Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION ) OF IDAHO POWER COMPANY FOR ) CASE NO. IPC-E-12-08 AUTHORITY TO INCREASE ITS RATES ) DUE TO REVISED DEPRECIATION ) APPLICATION RATES FOR ELECTRIC PLANT-IN- )SERVICE. ) ) Idaho Power Company ("Idaho Powet' or "Company"), in accordance with Idaho Code § 61-524 and/or Idaho Code § 61-525 and RP 052, 121, and 125, hereby respectfully makes Application to the Idaho Public Utilties Commission ("Commission") for an Order granting the Company authorization to: (1) institute revised depreciation rates for the Company's electric plant-in-service, based upon updated net salvage percentages and service life estimates for all plant assets, and (2) adjust Idaho jurisdictional base rates to reflect the revised depreciation rates effective June 1, 2012. This Application is being filed with the Commission concurrently with three other applications that wil impact customers' base rates: (1) rate changes associated with the Open Access Transmission Tariff ("OATT") deferral amortization; (2) removal of APPLICATION - 1 accelerated depreciation expense associated with non-Advanced Metering Infrastructure ("AMI") metering equipment; and (3) the inclusion of a balancing account for the early decommissioning of the Boardman power plant. Idaho Power is simultaneously filing these applications so as to necessitate a single rate change for customers as opposed to four individual rate adjustments had the applications not been filed all at once. In support of this Application, Idaho Power asserts as follows: i. DEPRECIATION STUDY 1. Idaho Power has conducted a detailed depreciation study of all electric plant-in-service. See Exhibit NO.1, Direct Testimony of John Spanos. The Company, with this filing, seeks authority to implement these revised depreciation rates in its Idaho jurisdiction to become effective June 1, 2012. 2. The revised depreciation rates proposed by the Company in this case are based on the results of a detailed depreciation study authorized by the Company and conducted by Gannett Fleming, Inc. ("Gannett Fleming") relative to Idaho Power's electric plant-in-service as of June 30, 2011 ("the Study"). The Study updates net salvage percentages and service life estimates for all plant assets. The Study is presented as Exhibit No. 1 to the direct testimony of Gannett Fleming Vice President, John J. Spanos, which is included in this filing. Notably, the Company is proposing no change to the depreciation related to the Boardman power plant ("Boardman") in this proceeding. Any changes in depreciation associated with Boardman due to the early shutdown wil be dealt with in the concurrently filed Boardman application. 3. Idaho Power's current depreciation rates have been applied to the investment in each primary and sub-plant account. These depreciation rates are based APPLICATION - 2 on the straight-line, remaining life method for production, transmission, and distribution plant and the amortization of certain general plant accounts. A summary schedule detailng the June 30, 2011, original plant cost and book depreciation reserve amounts is set forth in Attachment NO.1. 4. The proposed depreciation rates for Idaho Power (Attachment No.1) are based on plant accounting data available as of June 30, 2011. Gannett Fleming was asked to identify and measure changes, and recommend depreciation rates. The proposed depreciation rates are also based on the straight-line, remaining life method for all electric plant. For reference, the Company has included the proposed Boardman depreciation rates, which are summarized at the bottom of Attachment NO.1. 5. The last major changes to the Company's depreciation rates occurred August 1,2008, as a result of Order No. 30639 issued in Case No. IPC-E-08-06. These depreciation rates were based on the Company's electric plant-in-service at December 3.1,2006. 6. Upon adoption of the proposed depreciation rates, annual depreciation expense would increase approximately $2.84 millon on a total system basis, or $2.78 on an Idaho jurisdictional basis. This results in an increase in the Company's Idaho base revenue requirement of $2,656,213, as measured against the revenue requirement approved in the Company's last general rate case, Case No. IPC-E-11-08. Attachment No. 2 summarizes the revenue requirement calculation, highlighting those components impacted by the increased depreciation expense. The Company requests authority to implement the change in depreciation rates and Idaho jurisdictional base rates effective as of June 1, 2012. APPLICATION - 3 7. The Company proposes to allocate the increase in depreciation expense using the Jurisdictional Separation Study methodology consistent with that utilized to determine the Idaho jurisdictional revenue requirement in Case No. IPC-E-11-08. The Company requests that the incremental revenue requirement of $2,656,213 be spread to customer classes on a uniform percentage basis and be recovered through a uniform percentage increase to all base rate components except the service charge. The proposed change equates to an overall increase of 0.31 percent (see Attachment No. 3). II. PROPOSED TARIFF 8. As explained above, Idaho Power is proposing rate changes associated with the OATT deferral amortization, the removal of accelerated depreciation expense associated with non-AMI metering equipment, and the Boardman balancing account in addition to the revised depreciation rates requested by this Application. In an attempt to satisfy RP 121.01, the Company is filing one set of proposed tariff sheets specifying the proposed rates for providing retail electric service to its customers in the state of Idaho following the inclusion of all four of the proposed rate changes. The tariffs wil be filed as Attachment Nos. 2 and 3 to the Company's Application for Authority to Increase Its Rates for Electric Service to Recover the Boardman Balancing Account ("Boardman Application") in both clean and legislative format, respectively. 9. The Company believes that filng individual sets of tariff sheets with each case as required by RP 121.01 would be administratively complex and would not aid the Commission and interested parties with their review of these proposed rate adjustments. Idaho Power considers the filng of one set of tariff sheets with the cumulative impact of the proposed rates will comply with the spirit of the Commission's APPLICATION - 4 rule. The Company wil make a compliance filing when final orders are received on all proposed requests to change rates effective June 1, 2012. The compliance filng wil include tariff sheets that show the cumulative impact of rate changes associated with all cases. 10. Attachment No. 4 to this Application shows a comparison of revenues from the various tariff customers under Idaho Powets existing rates and charges with the corresponding proposed new revenue levels resulting from the proposed rates from the four cases mentioned above. 11. This Application, together with Attachment Nos. 1, 2, 3, 4, and 5, is filed with the Commission to be kept open for public inspection as required by law, and the same fully states the changes to be made in the rate schedules now in force. The new electric rate schedules contained in Attachment No. 2 to the Company's Boardman Application are requested to become effective June 1, 2012, for services provided on and after that date, unless otherwise ordered by this Commission, and when effective, will supersede and cancel the present electric rate schedules now in existence. 12. It is in the public interest that the Commission allow Idaho Power to increase its revenues by approving the rates set out in Attachment No. 2 to the Company's Boardman Application and that said rates are allowed to go into effect as filed for electric service rendered on and after June 1, 2012, and that the effective date of said rates not be suspended. II. MODIFIED PROCEDURE 13. Idaho Power believes that a hearing is not necessary to consider the issues presented herein, and respectfully requests that this Application be processed under Modified Procedure; i.e., by written submissions rather than by hearing. RP 201 APPLICATION - 5 et seq. If, however, the Commission determines that a technical hearing is required, the Company stands ready to present its testimony and support the Application in such hearing. IV. COMMUNICATIONS AND SERVICE OF PLEADINGS 14. This Application wil be brought to the attention of Idaho Powets customers by means of both a press release to media in the Company's service area and a customer notice distributed in customers' bils, both of which are included herein as Attachment NO.5. The customer notice wil be distributed over the course of the Company's current billng cycle, with the last notice being sent on March 20, 2012. In addition to describing this filng, these customer communications also describe proposed rate changes associated with the OA TT deferral amortization, the removal of accelerated depreciation expense associated with non-AMI metering equipment, and the Boardman Application. Idaho Power wil also keep its Application open for public inspection at its offces throughout the state of Idaho. Idaho Power asserts that this notice procedure satisfies the Rules of Practice and Procedure of this Commission; however, the Company wil, in the alternative, bring the Application to the attention of its affected customers through any other means directed by this Commission. 15. Service of pleadings, exhibits, orders, and other documents relating to this proceeding should be served on the following: Jason B. Wiliams Lisa D. Nordstrom Idaho Power Company P.O. Box 70 Boise, Idaho 83707 jwilliamscæidahopower.com Inordstromcæidahopower.com Courtney Waites Greg Said Tim Tatum Idaho Power Company P.O. Box 70 Boise, Idaho 83707 cwaites(gidahopower.com gsaid(gidahopower.com ttatum(gidahopower.com APPLICATION - 6 V. REQUEST FOR RELIEF 16. Idaho Power respectfully requests that the Commission issue an Order: (1) authorizing that this matter may be processed by Modified Procedure; (2) authorizing the revised depreciation rates for electric plant-in-service effective as of June 1, 2012; and (3) authorizing a change in customer rates effective as of June 1, 2012. DATED at Boise, Idaho, this 15th day of February 2012. '\ " AS B. WILLIAMS rney for Idaho Power Company APPLICATION - 7 BEFORE THE IDAHO PUBLIC UTiliTIES COMMISSION CASE NO. IPC-E-12-08 IDAHO POWER COMPANY ATTACHMENT NO.1 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E . 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O L 30 1.1 2 2 , 0 5 9 . 6 5 13 2 , 6 5 3 65 2 , 7 8 9 39 , 2 5 6 3. 5 0 16 . 6 31 6 9 0 MIS C E l l A N E O U S P O W E R P L A N T E Q U I P M E N T - T R A i l E R S 35 - S 1 15 13 , 9 7 7 0 4 0 11 , 6 6 0 34 2 2. 4 5 34 7 TO T A L S T E A M P R O D U C T I O N P L A N T 83 8 , 5 4 , 8 8 7 . 8 0 47 2 , 7 1 5 , 4 8 0 48 5 , 7 1 4 , 2 0 4 22 , 8 9 8 , 7 3 3 2.7 1 HY D R A U L I C P R O D U C T I O N P L A N T 33 1 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S i Ha g e r r n a n M a i n t e n a n c e S h o p 10 5 - R 2 . 5 (2 5 ) 1, 6 4 3 , 9 7 . 2 4 66 2 , 7 7 4 1. 1 9 1 , 5 9 70 , 6 6 6 4. 3 1 16 6 (J Mi t n e r D a m 10 5 - R 2 5 (2 5 ) 61 4 , 2 2 4 . 2 5 29 3 , 6 2 6 72 4 , 1 5 2 13 , 6 0 5 17 0 52 . 5 Nia g a r a S p r i n g s H a t c h e r y 10 5 - R 2 5 (2 5 ) 5.3 6 6 , 6 1 4 9 3 2,0 1 0 , 0 5 6 4.7 3 , 2 1 3 14 2 , 9 0 9 2.6 5 33 1 He l l s C a n y o n M a i n t e n a n c e S h o p 10 5 - R 2 . 5 (2 5 ) 2.3 6 3 , 1 6 9 . 4 6 67 3 , 5 7 3 2, 1 0 5 . 3 6 9 63 , 3 3 0 2.6 6 33 2 Ra p i d R i v e r H a t c h e r y 10 5 - R 2 . 5 (2 5 ) 2,5 4 1 , 1 1 0 . 1 7 1, 2 2 9 , 6 1 9 1.9 4 6 , 7 6 9 58 , 6 2 2 2.3 1 33 1 Am e r i c a n F a l l s 10 5 - R 2 . 5 (2 5 ) 11 , 8 0 7 , 2 0 6 . 7 9 6,8 8 8 , 6 3 5 7. 8 7 0 . 1 7 3 19 2 , 9 0 2 1.6 3 40 6 Br o w n l e e 10 5 - R 2 5 (2 5 ) 31 , 4 3 8 , 6 0 7 . 3 6 20 , 6 1 3 , 3 7 3 16 . 4 8 5 , 1 3 6 56 , 6 1 1 1.8 0 32 . 7 Bli s s 10 5 - R 2 . 5 (2 5 ) 1, 0 3 9 , 5 6 0 . 6 9 49 9 , 5 0 5 79 9 , 9 4 6 37 . 2 4 2 35 8 21 5 Ca s c a d e 10 5 - R 2 . 5 (2 5 ) 7.3 6 4 , 1 5 3 . 7 3 3.6 0 3 , 0 8 7 5. 6 0 2 , 1 0 5 12 1 . 3 3 1 16 5 46 . 2 Cle a r L a k e 10 5 - R 2 . 5 (2 5 ) 19 3 , 2 7 6 . 7 0 19 9 , 7 3 6 41 . 6 6 2 7,0 1 8 3.6 3 6.0 He l l s C a n ' ( o n 10 5 - R 2 . 5 (2 5 ) 2,7 4 5 , 3 2 5 . 7 5 1. 1 6 4 . 6 0 4 2. 2 4 6 , 6 5 3 68 , 2 8 4 2.4 9 32 . 9 Lo w e r Ma l a d 10 5 - R 2 5 (2 5 ) 77 3 , 5 0 9 . 0 3 44 9 . 5 7 3 51 7 , 3 1 3 24 . 4 2 3 31 6 21 2 lo w r S a l m n 10 5 - R 2 . 5 (2 5 ) 2, 8 0 5 . 9 0 0 3 4 74 6 . 4 9 2.7 6 0 , 8 9 6 12 7 . 6 4 3 45 5 21 . 6 Mil n e r 10 5 - R 2 . 5 (2 5 ) 9, 5 2 5 , 8 6 1 . 2 3 3. 4 2 7 , 5 0 1 8.4 7 9 . 8 5 1 15 8 . 1 4 0 16 6 53 6 Ox b o w H a t c h e r y 10 5 - R 2 5 (2 5 ) 1.5 3 7 , 6 3 0 7 6 89 9 , 7 9 4 1.0 2 2 , 2 4 4 31 . 0 5 3 20 2 32 . 9 Ox b o w 10 5 - R 2 5 (2 5 ) 9. 9 5 9 , 5 0 6 . 6 4 6, 0 4 4 , 3 6 0 6.4 0 5 . 0 0 3 19 9 , 4 4 9 20 0 32 1 Ox b O W C o m m o n 10 5 - R 2 5 (2 5 ) 11 1 , 9 5 2 . 2 7 11 1 , 9 5 2 27 , 9 6 8 88 6 0. 7 9 31 . 6 Pa h s i m e r O l A c c u m u l a t i n g P o n d s 10 5 - R 2 . 5 (2 5 ) 13 , 6 9 7 , 4 7 9 . 4 9 1.9 5 2 , 1 4 3 15 , 1 6 9 , 7 0 6 45 3 , 8 1 3 3.3 1 33 . 4 Pa h S i m e r o i T r a p p í n g 10 5 - R 2 . 5 (2 5 ) 90 0 , 5 2 8 1 9 64 7 . 6 3 4 47 6 . 2 6 14 . 4 8 7 1. 6 1 33 . 0 Sh o s h o n e F a l l s 10 5 - R 2 5 (2 5 ) 1. 2 0 7 , 5 5 . 6 8 60 4 , 9 6 9 70 4 , 4 5 7 36 , 4 1 3 30 2 19 3 Str i k e 10 5 - R 2 5 (2 5 ) 9, 1 9 2 , 5 2 6 . 6 1 2. 2 8 4 . 2 0 1 9, 2 0 6 , 4 6 0 44 9 , 9 3 4 4.8 9 20 . 5 Sw a n F a l l . 10 5 R 2 . 5 (2 5 ) 25 , 4 5 3 . 9 3 8 . 3 3 10 , 1 4 5 . 6 6 7 21 , 6 7 1 , 7 5 8 71 5 . 0 7 28 1 30 . 3 Tw i n F a l l s 10 5 - R 2 5 12 5 ) 66 1 , 2 8 5 . 2 9 39 4 . 0 6 8 44 2 . 5 4 1 15 , 7 0 2 23 7 26 2 Tw i n F a l l s ( N e w ) 10 5 - R 2 . 5 (2 5 ) 10 . 1 4 6 , 7 6 1 . 4 6 4. 0 1 1 , 6 8 7 6.7 1 , 7 6 5 30 0 , 2 6 9 29 6 26 . 9 Th o u s a n d S p r i n g s 10 5 - R 2 5 (2 5 ) 36 0 , 4 8 7 . 8 8 31 8 , 5 9 6 13 2 , 0 1 4 16 , 6 9 0 4. 6 3 79 1J ) : ( ) ) : up p e r M a l a d 10 5 - R 2 5 (2 5 ) 36 3 . 4 7 0 6 30 5 , 9 8 3 14 8 , 5 7 6 7,1 7 9 1.9 7 20 . 7 II " 0 I I : : Up p e r S a l m o n A 10 5 - R 2 . 5 (2 5 ) 87 0 . 3 1 8 0 1 65 9 , 9 8 5 42 7 . 9 1 3 2o . 2 8 23 6 20 . 8 (C " 0 ( I I I Uo p e r S a l m o n 8 10 5 - R 2 5 (2 5 ) 75 3 , 4 4 8 . 1 9 16 3 , 6 5 3 77 8 , 2 5 7 36 , 0 6 47 9 21 6 CO = C O O N£ Z : : up p e r S a i m o n C o m m n 10 5 - R 2 5 (2 5 ) 38 9 , 6 6 . 0 1 20 3 4 5 2 26 3 , 6 2 6 13 . 1 6 4 33 8 21 . 5 OC ! 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He n s C a n y o n 95 - 5 4 (1 0 ) 94 0 . 7 6 8 9 3 56 7 , 8 1 4 46 7 , 0 5 4 14 . 8 6 9 15 8 31 4 ~~ Ni000 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S A S O F J U N E 3 0 , 2 0 1 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LIF E (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) = ( 7 ) 1 ( 4 ) (9 ) = ( 6 ) / ( 7 ) 33 2 1 0 . c o n I Ox b o w 95 - S 4 (1 0 ) 56 . 3 0 9 . 0 0 35 , 1 0 2 26 , 8 3 8 85 6 15 2 31 4 Ox b o w C o m m o n 95 - S 4 11 0 ) 1.9 2 7 , 9 1 9 8 3 1. 9 2 , 6 8 5 72 8 , 0 2 7 22 . 8 9 6 11 9 31 8 Br o w n l e e C o m m o n 95 - S 4 (1 0 ) 7. 8 9 5 , 8 2 4 7 8 S,7 1 4 , 0 6 1 2, 9 7 1 , 3 4 6 94 , 7 1 9 12 0 31 4 Ta t a l A c c o u n t 3 : 1 2 1 19 , 4 6 0 . 5 0 6 . 2 0 13 , 2 0 5 , 6 9 0 8,2 0 0 , 8 6 7 26 1 , 1 1 3 1. 3 4 31 4 33 2 . 2 0 RE S E R V O I R S , D A M S A N D W A T E R W A Y S Mi l n e r D a m 95 - S 4 (1 0 ) 61 4 , 8 7 4 . 9 7 21 4 , 7 2 0 46 1 , 6 4 2 8, 3 7 7 13 6 55 . 1 Am e r i c a n F a t l s 95 - S 4 (1 0 ) 4,2 9 3 , 0 7 5 . 1 0 2,6 6 2 , 9 7 7 2, 0 5 9 . 4 0 6 48 . 3 3 4 11 3 42 6 Br o w n l e e 95 - S 4 (1 0 ) 52 . 9 6 1 , 2 2 2 . 9 5 36 , 4 6 8 . 7 2 8 21 , 7 8 8 . 6 1 7 67 6 . 5 3 4 12 8 32 . 2 Bl i s s 95 - S 4 (1 0 ) 6. 4 1 2 . 0 0 3 7 1 6.4 4 6 , 9 7 3 2.8 0 . 2 3 1 13 4 , 8 9 3 16 0 20 . 8 Ca s c a d e 95 - S 4 (1 0 ) 3. 1 4 5 , 6 3 0 . 4 6 1, 5 3 8 . 9 3 1,9 2 1 , 2 0 1 39 , 7 3 5 1.2 6 48 . 4 Cle a r L a k e 95 - S 4 (1 0 ) 58 4 . 9 8 7 3 53 4 . 7 7 1 10 8 , 7 1 2 18 , 1 5 0 3.1 0 6.0 He l l s C a n y o n 95 - S 4 (1 0 ) 51 . 7 7 5 , 7 4 5 . 4 4 30 , 8 4 0 , 2 3 7 26 . 1 1 3 . 0 8 3 79 6 . 0 8 5 15 4 32 . 8 Lo w e r M a l a d 95 - S 4 (1 0 ) 4. 8 5 7 , 2 9 1 . 1 4 1.8 4 4 , 3 2 5 3, 4 9 8 , 6 9 5 16 1 , 7 4 5 33 3 21 6 Lo w e r S a l m o n 95 - S 4 (1 0 ) 6, 8 3 1 , 9 9 7 . 1 5 5,2 8 8 , 8 3 3 2, 2 4 6 , 3 6 4 10 8 , 4 9 4 1.5 9 20 7 Mi l n e r 95 - S 4 (1 0 ) 16 , 5 0 0 , 0 5 8 . 7 5 5,6 7 7 5 1 6 12 , 4 7 2 , 5 4 9 22 1 , 3 2 6 1.3 4 56 . 4 Ox b o w 95 - S 4 (1 0 ) 30 . 3 1 9 , 4 0 4 . 8 7 19 , 3 6 3 . 4 1 3 13 , 9 8 7 , 9 3 2 43 9 , 5 1 2 1.4 5 31 . 8 Ox b o w C o m m o n 95 - S 4 (1 0 ) 9, 8 7 1 . 6 5 5,3 1 4 5.5 4 5 16 3 16 5 34 0 Sh o s h o n e F a l l s 95 - S 4 (1 0 ) 51 2 , 4 0 1 , 4 8 51 5 , 7 1 3 47 , 9 2 9 2, 9 5 5 05 8 16 2 St r ì k e 95 - 4 (1 0 ) 10 , 4 3 8 . 5 9 7 . 2 4 8.1 2 6 . 3 2 0 3, 3 5 6 . 1 3 7 17 0 , 0 6 7 16 3 19 . 7 Sw a n F a l l s 95 - S 4 (1 0 ) 13 . 8 5 6 , 8 8 6 . 8 7 6, 8 3 3 . 3 1 5 6, 4 0 9 . 2 6 1 27 2 , 4 5 7 1.9 7 30 9 i Tw i n F a l l s 95 - S 4 (1 0 ) 26 3 . 0 8 9 0 8 24 3 , 6 9 9 45 . 6 9 9 2, 1 2 8 0. 8 1 21 . 5 en Tw i n F a l l s ( N e w ) 95 - S 4 (1 0 ) 7. 6 4 5 . 7 8 0 8 1 2,5 3 5 . 0 2 6 5. 8 7 5 . 3 3 3 19 9 . 1 6 4 26 0 29 5 Th o u s a n d S p n n g s 95 - S 4 (1 0 ) 2.0 8 3 , 4 4 2 . 8 2 2,1 9 7 . 0 9 6 94 . 6 9 1 11 . 8 3 6 0.5 7 8.0 Up p e r M a l a d 95 - S 4 (1 0 ) 1.3 4 2 . 1 0 7 2 2 1:1 1 2 , 7 9 7 36 3 . 5 2 1 17 , 9 3 0 13 4 20 3 Up p e r S a J r n o n A 95 - S 4 (1 0 ) 1. 5 1 5 , 3 7 4 . 2 5 44 9 , 7 7 9 1,2 1 7 . 1 3 3 57 . 8 7 7 3. 8 1 21 . Up p e r S a l m o n B 95 - S 4 (1 0 ) 3, 3 2 7 , 6 8 0 . 4 9 2,1 7 4 . 3 5 2 1,4 8 6 . 0 9 7 70 , 1 0 0 21 1 21 . Up p e r S a i r n o n C o m m o n 95 - 5 4 (1 0 ) 72 6 . 1 1 5 8 0 54 9 . 6 9 9 24 9 , 0 2 8 12 , 3 2 3 1.7 0 20 2 He l l s C a n y o n C o m m o n 95 - 5 4 (1 0 ) 3, 7 2 3 , 1 6 6 . 7 0 2,8 7 9 3 4 0 1,2 1 6 , 1 4 6 36 , 0 6 9 0.9 7 33 7 To i a l A c c o u n t 3 3 2 . 2 22 5 , 7 4 0 , 8 0 5 , 6 8 13 8 , 4 8 3 , 9 3 6 10 9 , 8 3 0 . 9 5 2 3, 5 0 6 , 0 5 4 1. 5 5 31 3 33 2 . 3 0 RE S E R V O I R S , D A M S A N D W A T E R W A Y S - N E Z P E R C E SQ U A R E 0 5.7 2 , 3 9 8 . 4 4 1.5 9 2 , 2 7 1 3, 8 8 0 , 1 2 7 11 3 . B 5 3 2. 0 B 34 , 1 33 3 . 0 0 WA T E R W H E E L S , T U R B I N E S A N D G E N E R A T O R S Mil n e r Da m 80 - R 3 (1 0 ) B7 B , 0 0 5 B 7 27 0 , 2 7 0 69 5 , 5 3 6 13 , 9 7 B 1.5 9 49 . B Am e r i c a n F a U s BO - R 3 (1 0 ) 26 , 6 7 1 , 6 4 3 . 7 3 14 . 5 5 6 . 0 6 1 14 , 7 6 2 , 7 4 7 3B 9 , 1 2 9 14 6 3B O Br o w n l e e BO - R 3 (1 0 ) 41 . 7 3 4 , 0 6 6 3 9 26 , o o , 7 B 5 17 , 9 0 8 . 6 9 0 57 5 , 9 5 6 13 B 31 1 Bl i s s 80 - R 3 (1 0 ) 4. 6 0 3 , 4 1 5 2 6 3.2 7 2 , 9 2 3 1,7 9 0 , B 3 4 90 , 6 6 2 19 7 19 B Ca s c a d e 80 - R 3 (1 0 ) 9, 0 6 4 , 0 0 7 . 9 6 3.9 1 7 , 2 9 5 6, 0 5 3 , 1 1 4 14 0 , 6 9 9 1,5 5 43 0 Cle a r L . a k e BO - R 3 (1 0 ) 74 2 , 4 5 1 4 1 25 5 , 1 1 4 56 1 . 5 8 3 93 , 9 0 8 12 6 5 60 He l l s C a n y o n 80 - R 3 (1 0 ) 12 , 1 3 9 , 4 3 3 1 2 5,1 6 2 , 1 0 8 8, 1 9 1 . 2 6 8 26 7 , 6 2 5 2.2 0 30 . 6 Lo w e r M a l a d 8Q . R 3 (1 0 ) 49 8 , 4 8 9 . 7 9 39 2 , 5 3 4 15 5 , 8 0 5 6. 3 5 6 16 6 18 6 Lo w e r S a l m o n 60 - R 3 (1 0 ) 4, 8 7 9 , 6 0 5 3 6 3,4 6 3 . 7 0 4 l, 9 0 3 , B 6 2 96 , 0 3 1 1.9 7 19 8 Mi i n e r 80 - R 3 (1 0 ) 23 . 3 5 2 , 4 2 1 0 8 7. Q 0 . 4 5 2 18 , 6 7 7 . 2 1 1 36 6 , 7 1 0 1.5 8 50 . 7 Ox b o w 8Q - R 3 (1 0 ) 10 . 9 5 0 , 2 4 8 5 6 6. 6 7 , 2 6 6 5, 3 T 8 , 0 0 7 18 5 , 3 1 7 1. 6 9 29 0 "' ~ ( ' ~ Sh o s h o n e F a i i s 80 - R 3 (1 0 ) 2, 5 4 3 . 0 1 7 4 1 88 0 . 5 6 7 1,9 1 6 , 7 5 2 99 , 2 5 4 3.9 0 19 3 II " C I I : : St r i k e 80 - R 3 (1 0 ) 8, 7 9 7 , 9 3 0 . 5 0 3,3 3 8 , 5 7 3 6, 3 3 9 , 1 5 1 31 5 , 4 8 4 35 9 20 1 CO " C ( / I I Sw a n F a l l s 8Q - R 3 (1 0 ) 25 , 7 7 5 , 6 8 0 8 2 9.1 0 3 . 9 5 2 19 , 2 4 9 , 2 7 5 64 0 , 4 4 9 24 8 30 . 1 (I = ( 1 0 w£ Z : : Tw i n F a U s BO - R 3 (1 0 ) 1.4 3 0 , 4 4 3 . 9 9 42 4 . 2 1 2 1,1 4 9 , 2 7 6 41 . 3 6 0 2.8 9 27 , 6 OC ! O ~ Tw i n F a l l s ( N e w ) 80 - R 3 (1 0 ) 15 . 6 7 6 , 4 6 2 . 5 7 5, 2 5 3 , 4 1 1 11 , 9 9 2 , B 9 6 41 7 , 4 3 5 2.6 6 2B , 7 _0 . Th o u s a n d S p r i n g s 8Q . R 3 (1 0 ) 72 9 , 1 2 2 9 4 71 4 . 5 1 0 67 , 5 2 5 10 , 9 7 4 15 1 8.0 .. : J - : J Up p e r Ma l a d 80 - R 3 (1 0 ) 47 6 , 4 8 5 . 3 7 36 5 , 8 7 3 15 8 , 2 6 1 6, 2 6 3 1.7 3 19 . 2 - " ' - Up p e r S a l m o A 60 - R 3 (1 0 ) 1,5 2 7 , 4 0 2 . 6 6 73 6 , 9 4 2 94 1 , 2 0 1 45 , 5 4 4 2.9 6 20 . 7 - ( ' Z "' , 0 Up p e r S a l m o n B 80 - R 3 (1 0 ) 37 0 4 , 9 3 6 4 6 61 7 , 9 5 6 3, 4 5 7 , 4 7 4 16 2 3 5 6 4.3 6 21 . 3 (' m . ~ - " To t a l A c c o u n t 3 3 3 19 6 , 1 7 7 , 2 5 3 . 4 7 94 , 4 0 6 . 0 8 12 1 . 3 8 8 , 4 7 0 3, 9 7 1 , 4 9 0 2,0 2 30 6 N,000 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E O A N N U A L D E P R E C I A T I O N R A T E S A S O F J U N E 3 0 , 2 0 1 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E UF E (1 ) (2 ) (3 ) (4 ) (5 ) (& ) (7 ) (& ) = ( 7 ) / ( 4 ) (9 ) 0 ( 6 ) / ( 7 ) 33 4 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T Ha g e r m a n M a i n t e n a n c e S h o p 5O - R 1 . 5 (5 ) 39 , 0 6 6 . 7 6 15 , 8 5 2 25 . 1 6 8 1,5 8 3 4.0 5 15 9 Mil n e r D a m 50 - R l . 5 (5 ) 33 7 , 5 5 9 4 5 10 8 . 1 2 3 24 6 , 3 1 4 6,8 0 2 20 2 36 . 2 He l l s C a n y o n M a i n t e n a n c e S h o p 5O - R 1 . 5 (5 ) 36 , 0 7 0 . 8 3 2. 2 4 5 35 , 6 2 9 1. 1 6 8 32 4 30 . 5 Am e r i c a n F a l l s 5O - R l . 5 (5 ) 2, 9 9 1 . 2 4 1 4 4 1, 5 5 4 , 9 1 5 1,5 8 5 . 8 8 9 57 , 3 8 2 1. 9 2 27 . 6 Br o w n l e e 5O - R l . 5 (5 ) 9, 7 2 7 , 2 9 1 . 5 5 3. 3 9 3 , 9 9 3 6,8 1 9 . 6 6 3 24 1 , 8 2 7 2.4 9 28 2 Bl i s s 5O - R l . 5 (5 ) 2, 9 0 0 , 5 4 1 . 9 4 51 1 , 3 2 0 2.5 3 4 . 2 4 9 12 4 , 4 8 0 4.2 9 20 . 4 Ca s c a d e 50 - R 1 5 (5 ) 2, 5 3 4 . 0 2 4 . 3 8 45 5 . 3 5 2 2. 0 5 , 3 7 4 69 . 3 2 0 2.7 4 31 8 Cl e a r L a k e 5O - R 1 . 5 (5 ) 12 0 , 4 6 7 . 5 7 94 , 9 7 5 31 . 5 1 6 5,3 8 8 4.4 7 5.8 He l l s C a n y o n 50 - R 1 5 (5 ) 3,7 0 2 . 9 7 3 . 6 4 1. 0 8 9 . 9 2 9 2. 9 8 . 1 9 4 10 4 . 8 2 2 2.8 3 26 7 Lo w e r M a l a d 50 - R 1 S (5 ) 35 5 , 7 5 6 . 0 0 13 8 . 4 8 7 23 5 . 0 5 7 12 , 8 3 4 35 5 18 6 Lo w e r S a l m o n 50 - R 1 5 (5 ) 2,6 4 0 . 1 8 7 1 6 55 4 . 6 5 8 2,2 1 7 . 5 3 9 11 1 . 1 5 1 4.2 1 20 0 Mi l n e r 5O - R 1 5 (5 ) 2.3 4 3 . 8 0 3 4 2 79 1 . 3 2 3 1. i 6 9 . 6 7 1 46 . 6 7 19 9 3S & Ox o o w SQ - R l . 5 (5 ) 3.9 4 0 . 0 8 1 . 6 7 1.3 1 0 , 9 5 2 2.8 2 6 , 1 3 4 10 2 . 7 3 4 2.6 1 27 5 Sh o s h o n e F a l l s 50 - R 1 5 (5 ) 1.6 4 1 . 2 0 8 . 2 7 34 5 , 7 3 6 1.3 7 7 5 3 3 74 . 6 2 8 45 5 18 5 St r i k e 5O - R 1 . 5 (5 ) 2,2 4 3 , 4 6 7 5 8 82 9 , 1 7 8 1, 5 2 6 , 4 6 3 61 , 9 7 1 3. 6 5 18 6 Sw a n F a t l s 5O R l . 5 (5 ) 3,1 3 6 . 4 5 4 . 0 4 1.2 0 3 . 7 6 2 2. 0 8 9 . 4 9 5 79 , 6 8 1 2.5 4 26 2 Tw i n F a l l s 50 - R 1 . 5 (5 ) 53 8 . 2 2 2 1 12 5 , 7 8 2 43 9 . 6 6 17 , 6 6 2 32 8 24 . 9 Tw i n F a l l s ( N e w ) 50 - R l . 5 (5 ) 2, 3 4 4 , 8 3 1 . & 1 83 3 , 8 4 7 1, 6 2 8 . 2 2 6 63 . 8 9 1 2.7 2 25 5 Th o u s a n d S p r i n g s 5Q - R 1. 5 (5 ) 78 5 . 0 2 2 . 7 2 64 9 . 2 6 6 17 4 , 9 6 6 22 . 4 4 1 26 6 7.8 Up p e r M a l a d 50 - R 1 . 5 (5 ) 60 3 , 9 2 3 9 4 15 1 . 5 2 5 48 2 , 5 9 5 24 . 1 9 5 40 1 19 . 9 Up p e r S a i m o n A 5O R 1 . 5 (5 ) 1, 2 0 2 . 2 0 6 0 1 38 3 , 4 7 6 87 8 . 8 4 0 45 . 7 7 7 3.8 1 19 . 2 i Up p e r S a l m o n B 50 - R l . 5 (5 ) 94 3 3 4 2 . 5 1 14 4 . 7 7 5 84 5 7 3 5 43 7 4 6 4.6 4 19 3 "" r o t a l A c c o u n t 3 3 4 45 , 1 0 8 . 0 4 5 . 1 0 14 . 6 8 9 , 5 1 3 32 , 6 7 3 , 9 3 6 1, 3 3 9 , 9 6 0 2. 9 7 24 . 4 33 5 0 0 MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T Ha g e r m a n M a i n t e n a n c e S h o p 95 - R 2 0 1, 5 1 1 , 2 6 0 . 2 2 35 0 . 3 5 2 1, 1 6 0 , 9 0 8 69 , 3 3 0 45 9 16 . 7 Mil n e r D a m 95 - R 2 0 48 . 2 2 6 . 3 6 12 . 3 3 7 35 . 8 8 9 70 5 1. 4 6 50 9 Nia g a r a S p n n g s H a t c h e r y 95 - R 2 0 74 . 5 4 8 . 6 5 22 , 6 7 8 51 , 8 7 1 1.5 8 5 2. 1 3 32 . 7 He l l s C a n y o n M a i n t e n a n c e S h o p 95 R 2 0 99 6 , 3 5 2 . 6 7 16 8 , 1 4 3 62 8 , 2 1 0 25 , 2 8 0 2. 5 4 32 8 Ra p i d R i v e r H a t c h e r y 95 - R 2 0 44 , 2 6 0 . 5 5 6. 7 3 38 , 1 8 8 1. 1 7 3 26 5 32 . 6 Am e r i c a n F a l l s 95 - R 2 0 1, 9 4 3 , 9 3 4 . 3 8 72 2 , 3 7 9 1.2 2 1 , 5 5 5 30 . 4 3 8 1.5 7 40 . 1 Br o w n l e e 95 - R 2 0 4.2 7 1 , 1 8 1 . 9 9 2. 3 3 5 , 9 6 9 1.9 3 5 . 2 1 3 59 , 5 1 5 13 9 32 . 5 BU s s 95 - R 2 0 77 9 . 9 2 9 . 2 6 25 0 , 5 4 4 52 9 , 3 8 5 24 , 8 3 3 31 8 21 . 3 Ca s c a d e 95 - R 2 0 1, 1 1 2 . 5 9 4 . 0 7 43 5 , 0 2 1 67 7 , 5 7 3 15 . 1 6 6 13 6 44 7 Cle a r L a k e 95 - R 2 0 24 , 5 0 5 1 6 7,4 6 9 17 . 0 3 6 2.8 5 3 11 6 4 6. 0 He l l s C a n y o n 95 - R 2 0 77 9 , 6 4 1 9 4 34 4 . 8 1 3 43 5 , 0 2 9 13 . 6 6 4 17 8 31 3 Lo w e r Ma J a d 95 - R 2 0 34 9 , 1 5 2 . 6 6 63 . 3 3 1 28 5 . 8 2 2 13 . 3 6 5 38 3 21 4 Lo w e r S a l m o n 95 - R 2 0 48 1 . 0 2 8 . 3 0 17 . 2 2 5 30 9 . 8 0 3 14 . 5 6 2 30 3 21 . 2 Mìl n e r 95 - R 2 0 65 9 . 9 4 3 0 4 15 1 . 4 5 1 50 8 , 4 9 2 9.7 9 5 14 8 51 9 Ox b o H a t C h e r y 95 - R 2 0 17 . 7 8 6 . 8 9 2.1 2 9 15 . 5 8 47 9 2.6 9 32 7 Ox b o 95 - R 2 0 87 8 , 0 4 3 7 4 26 $ . 2 4 61 2 . 6 2 0 19 . 1 7 7 2.1 8 31 . 9 Pa h s i m e r o i A c c u m u l a h n g P o n d s 95 - R 2 0 29 . 8 4 2 4 5 1,3 5 1 28 . 9 1 86 4 2.9 0 33 . 0 Pa h s i m e r o ì T r a p p i n g 95 - R 2 0 11 . 5 9 0 . 1 8 93 5 10 , 6 5 5 33 2 2.6 6 32 I Sh o s h o n e F a H s 95 - R 2 0 31 5 . 6 0 4 . 6 6 65 . 8 6 2 24 9 , 7 4 3 12 , 8 1 6 4.0 6 19 . 5 '1 ; i ( ) ; i Str i k e 95 - R 2 0 74 8 , 3 7 9 . 7 2 25 6 . 2 9 8 49 2 . 0 8 2 24 . 3 6 2 3.2 6 20 2 Q) " O Q ) : : Sw a n F a l l s 95 - R 2 0 1,4 2 6 . 0 7 4 . 3 9 42 7 , 1 7 5 99 8 . 8 9 9 33 , 4 7 4 23 5 29 . 8 lC " O l I Q ) Tw ì n F a l l s 95 - R 2 0 19 7 . 3 6 2 3 3 36 . 9 1 6 16 0 . 4 4 6 5.6 9 6 28 9 28 . 2 (1 = ( 1 0 Tw i n F a ! l s ( N e w ) 95 - R 2 0 46 5 . 8 7 7 6 2 13 7 , 6 6 5 32 8 , 2 1 3 11 . 5 0 0 2.4 7 28 5 .i £ Z : : Th o u s a n d S p n n g s 95 - R 2 0 29 5 . 3 8 7 . 5 5 62 , 6 6 2 23 2 . 7 2 6 29 . 2 7 5 99 1 79 OC ! O ~ Up p e r Ma l a d 95 - R 2 0 83 , 6 7 4 . 0 1 56 . 1 6 6 27 . 5 0 8 1. 3 6 16 0 20 6 _0 . Up p e r S a l m o n A 95 - R 2 0 14 5 , 2 2 9 2 1 75 . 0 7 6 70 . 1 5 3 3,3 0 6 22 8 21 2 .. : J - : J Up p e r S a l m o n B 95 - R 2 0 21 8 , 8 0 1 6 9 98 . 4 1 4 12 0 , 3 8 8 5,6 9 9 26 0 21 1 . ' 1 - - ( ) Z Up p e r S a l m o n C o m n 95 - R 2 0 1, 9 3 0 . 3 7 26 9 1. 6 1 77 3.9 9 21 6 '1 i 0 () m . To t a l A c c o u n t 3 3 5 17 . 9 1 2 . 3 4 4 . 0 6 6, 5 2 8 . 1 2 7 11 , 3 8 4 . 2 1 7 43 0 . 8 9 9 2.4 1 26 . 4 ~~ N 33 5 . 1 0 MIS C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T - E Q U I P M E N T 15 - S Q 0 25 . 0 3 2 . 0 1 12 . 0 0 5 12 . 9 6 7 1. 9 6 7 7.9 4 65 , 33 5 . 2 0 MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T - F U R N I T U R E 20 - S Q 0 36 4 , 1 9 6 . 4 5 25 4 . 9 0 3 10 9 . 2 9 3 20 . 4 3 2 56 1 53 000 33 5 . 3 0 MI S C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T - C O M P U T E R 5- S Q 0 12 4 . 1 6 1 2 7 66 , 5 2 9 57 . 6 3 2 17 . 6 5 2 14 2 2 33 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , 8 0 0 K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S A S O F J U N E 3 0 , 2 0 1 1 NE T 80 0 K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E UF E (1 ) (2 ) (3 ) (4 ) (5 ) (8 ) (7 ) (8 ) ~ 7 ) / ( 4 ) (9 ) ~ 8 ) / ( 7 ) 33 6 0 0 RO A D S . R A I L R O A D S A N D B R I O G E S Mil n e r D a m 75 - R 3 0 12 . 7 3 7 . 2 1 3. 4 0 3 9,3 3 4 19 3 1.5 2 48 . 4 Nia g a r a S p r i n g s H a t c h e r y 75 - R 3 0 46 . 6 6 7 . 7 46 , 6 7 7 (9 ) 0 Ra p i d R i v e r H a t c h e r y 75 - R 3 0 7, 1 9 7 . 3 9 7, 1 9 7 0 0 Am e r i c a n F a l l s 75 - R 3 0 83 9 , 2 7 5 . 8 7 48 7 , 5 6 4 35 1 . 1 2 9. 4 8 4 1.1 3 37 1 Bro w n l e e 75 - R 3 0 51 6 , 4 4 4 . 1 4 30 0 , 5 3 9 21 7 . 9 0 5 7. 7 6 8 1.5 0 28 1 Bli s S 75 - R 3 0 48 6 , 4 7 6 . 6 4 24 1 , 6 5 6 24 4 . 8 1 9 11 , 5 0 23 7 21 3 Ca s c a d e 75 - R 3 0 12 2 , 6 6 8 . 0 4 49 . 7 0 3 72 , 9 6 5 1, 7 6 3 1.4 4 41 . Cle a r L a k e 75 - R 3 0 11 . 0 9 7 . 3 0 10 . 8 4 5 25 2 43 0. 3 9 5.9 He l l s C a n y o n 75 - R 3 0 81 9 . 1 9 1 8 9 55 2 , 1 0 7 28 7 . 0 8 5 9. 6 1 8 1.1 7 27 . 8 lo w e r Ma l a d 75 - R 3 0 24 4 . 5 6 5 4 5 14 1 , 2 5 2 10 3 . 3 1 3 4, 9 5 8 2m 20 8 lo w r S a l m o n 75 - R 3 0 88 . 6 9 3 0 4 55 , 1 3 8 33 . 5 5 5 1.6 0 5 1. 8 1 20 . 9 Mi l n e r 75 - R 3 0 48 9 . 1 3 9 5 0 13 0 , 2 9 4 35 6 . 8 4 6 7. 3 0 9 14 9 49 . 1 Ox DO W H a t c h e r y 75 - R 3 0 3, 0 7 0 4 4 3, 0 7 0 0 0 Ox b O W 75 . R 3 0 56 5 . 8 4 2 . 3 6 30 4 . 0 2 5 26 1 . 8 1 7 10 . 1 4 2 17 9 25 8 Pa h s i n i e r Q I A C C l m u l a t i n g P o n d s 75 - R 3 0 26 . 5 2 7 4 21 . 9 2 8 4.5 7 5 14 7 05 5 31 1 Pa t l s i i n e r o i T r a p p i n g 75 - R 3 0 15 . 6 1 2 . 3 5 15 , 2 8 5 32 7 11 00 7 29 7 Sh o s h o n e F a l l s 75 - R 3 0 51 . 3 8 3 4 0 40 , 4 2 7 10 , 9 5 6 68 4 1.3 3 16 0 si r i ~ . 75 - R 3 0 24 8 . 1 8 2 7 1 18 6 , 3 1 3 61 . 8 7 0 3. 8 1 1. 6 18 3 Sw a n F a l l s 75 - R 3 ' 0 83 5 . 9 4 6 . 1 5 38 6 . 7 7 2 44 9 , 1 7 4 15 , 5 1 8 18 6 28 9 Tw i n F a l l s 75 - R 3 0 89 3 . 7 7 3 5 0 39 6 , 0 5 1 49 7 . 7 2 2 17 . 9 5 2 2.0 1 27 . 7 i Tw i n F a l l s ( N e w ) 75 . R 3 0 1, 0 2 3 . 8 2 9 . 6 4 32 1 , 4 5 7 70 2 . 7 3 24 , 5 8 4 24 0 28 . 6 en Th o u s a n d S p r i n g s 75 - R 3 0 67 2 . 1 6 . 0 0 55 , 5 5 9 81 7 , 1 5 7 77 . 3 7 2 11 . 5 0 8. 0 Up p e r Ma l a d 75 - R 3 0 60 . 1 1 7 . 8 8 35 . B 5 4 24 , 2 8 4 1,1 9 0 1. 9 B 20 . 4 Up p e r S a l m o n A 75 - R 3 0 1.8 5 0 . 8 9 B3 3 81 8 38 2. 3 0 21 5 Up p e r S a l m o n C o m m n 75 - R 3 0 27 , 7 0 8 . 4 7 27 , 7 0 8 0 0 To t a l A c c o u n t 3 3 6 8, 1 1 2 , 4 9 0 . 5 2 3, 8 2 1 , 6 5 9 4,2 9 0 , 8 3 0 20 5 , 2 6 6 2.5 3 20 9 TO T A L H Y D R A U U C P R O D U C T I O N P L A N T 67 4 , 5 6 6 , 2 0 6 . 2 2 S4 5 , 0 8 1 ,8 2 6 41 4 , 8 9 4 , 8 8 1 lS , 8 3 1 , 8 8 8 2.0 5 OT H E R P R O D U C T I O N P L A N T 34 1 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S Sa i m o n O i e s e t SQ U A R E 0 11 , 9 5 9 . 0 8 11 , 9 5 9 0 0 Ev a n d e r A n d r e w s i O a n s k i n # 2 SQ U A R E 0 4, 2 7 6 , 8 3 2 . 7 8 90 6 , 9 1 0 3. 3 6 9 . 9 2 3 13 4 , 7 9 7 31 5 25 0 Se n n e i i M o u n t a i n SQ U A R E 0 1.4 5 8 . 3 0 3 . 2 8 23 4 . 8 1 5 1. 2 2 3 . 4 8 8 40 . 7 8 4 2.8 0 30 . 0 Ev a o d e r A n d r e w s / D a n s k i n # 1 SQ U A R E 0 1, 4 2 2 , 5 0 . 8 5 26 B , 7 7 8 1, 1 5 5 , 7 2 3 36 , 1 1 6 2.5 4 32 . 0 To t a l A c c o u n t 3 4 1 7, ' 6 9 , 5 9 5 . 9 9 1.4 2 0 , 4 6 2 5. 7 4 9 . 1 3 4 21 1 . 6 9 7 2.9 5 27 . 2 34 2 . 0 0 FU E L H O L D E R S Sa i m o n D i e s e l 50 . 5 2 . 5 0 61 , 3 0 6 . 3 9 81 . 3 0 8 0 0 E,a r n e r A " d r e W $ I O a n s ~ j n # 2 5O - S 2 5 0 68 0 , \ 7 6 . 8 4 98 . 0 0 5 56 1 . 6 1 2 24 , 2 1 4 3.5 6 24 0 Be n n e t t M o u n t a i n 50 . 5 2 5 0 2,2 7 0 , 9 5 9 . 5 9 38 6 . 9 8 6 1,8 8 3 . 9 7 4 65 . 2 2 8 2.8 7 28 . 9 Ev a n d e r A n d r e w s i D a n s k i n # 1 50 - 5 2 5 0 1.4 3 3 4 2 3 . 7 1 44 , 0 5 7 98 9 3 6 7 31 , 9 1 5 2.2 3 31 . 0 i: : i ( " : i 11 " 0 I I : : To t a ' A c c o u n t 3 4 2 4,4 4 5 . 8 6 6 . 3 3 99 , 9 1 4 3, 4 5 4 , 9 5 3 12 1 , 3 5 7 2.7 3 28 . 5 (Q " o ( I I I CO = C O O 34 3 0 0 PR I M E M O V E R S C1 £ Z : : OC ! O ~ Ev a n d e r A n d r e w s i D a n s k i n # 2 40 - 5 1 . 5 0 29 , 6 7 4 , 4 8 6 . 8 6 5, 3 0 9 . 5 7 8 24 . 3 8 4 , 9 0 9 1.1 1 3 , 7 1 7 3.7 5 21 . 9 _0 ' Be n n e n M o u n t a i n 40 - 5 1 . 5 0 37 , 9 8 1 . 1 1 8 . 4 0 57 9 , 9 4 9 37 , 4 0 1 , 1 6 9 1.3 7 9 . 7 4 8 3.6 3 27 . 1 -- : : - : : Ev a n d e r A n d r e w / D a n s k i n # 1 40 - 5 1 5 0 33 , 1 5 6 , 6 1 1 . 5 2, 6 6 7 , 4 1 5 30 , 2 9 1 1 9 6 1, 0 8 , 3 8 5 3.2 1 28 . 5 . i : - - ( " Z To t a l A c c o u n t 3 4 3 10 0 . 8 1 4 , 2 1 6 . 4 1 8.7 5 6 , 9 4 2 92 , 0 5 7 , 2 7 4 3,5 5 7 , 8 5 0 3. 5 3 25 . 9 i: i 0 (" m . 34 4 0 0 GE N E R A T O R S ~. . N Sa l m o n D i e s e l 45 - 5 2 0 54 1 , 8 4 4 . 9 5 54 1 . 8 4 5 0 0 l Ev a n d e r A M r e w s i D a n s ~ l n # 2 45 - 5 2 0 13 . 1 6 6 . 3 4 . 8 6 7,2 0 1 . 9 9 4 5,9 8 4 , 0 4 1 25 8 , 6 3 1 19 6 23 . 1 000 ID A H O P O W E R C O M P A N Y SU M M A R Y O F E S T I M A T E D S U R V I V O R C U R V E S , N E T S A L V A G E , O R I G I N A L C O S T , B O O K D E P R E C I A T I O N R E S E R V E A N D CA L C U L A T E D A N N U A L D E P R E C I A T I O N R A T E S A S O F J U N E 3 0 , 2 0 1 1 NE T BO O K CA L C U L A T E D A N N U A L CO M P O S I T E SU R V I V O R SA L V A G E OR I G I N A L DE P R E C I A T I O N FU T U R E AC C R U A L AC C R U A L RE M A I N I N G AC C O U N T CU R V E PE R C E N T CO S T RE S E R V E AC C R U A L S AM O U N T RA T E LI F E (1 ) (2 ) (3 ) (4 ) (5 ) (6 ) (7 ) (8 ) = ( 7 ) 1 ( 4 ) (9 ) = ( 6 ) 1 ( 7 ) 34 4 0 0 . c o n i Be n n e t t M D u n t a i n 45 - S 2 0 6. 1 3 9 . 9 9 9 . 3 5 7. 8 6 8 . 2 4 4 27 1 . 1 5 5 9. 9 9 0.1 2 28 0 Ev a n d e r A n d r e w s / D a n s k i n # 1 45 - S 2 0 9, 6 3 4 , 2 2 0 . 5 6 1.0 1 4 6 0 4 8, 7 5 9 , 6 1 1 29 1 , 8 9 0 29 7 30 0 T o l a f A c c o u n t 3 4 4 3'. 6 6 1 , 6 9 9 . 7 2 16 . 6 6 6 , 4 8 7 '4 , 9 9 5 . 4 1 3 56 0 , 2 2 0 17 7 26 8 34 5 0 0 AC C E S S O R Y E L E C T R I C E Q U I P M E N T Sa l m o n D i e s e l 50 0 $ 1 5 0 29 3 , 3 4 4 . 5 6 14 7 . 8 3 3 14 5 , 5 1 2 14 5 , 5 1 2 49 . 6 0 10 Ev a n d e r A n d r e w s / D a n s k i n # 2 5Q . S L . 5 0 11 . 2 3 4 , 2 5 0 8 1 58 6 . 2 6 6 10 , 6 4 7 . 9 6 5 44 2 . 8 5 1 3.9 4 24 . 0 Be n n e t ! M o u n t a i n 50 - 5 1 5 0 11 , 1 5 1 . 0 9 0 . 5 0 1,4 4 9 . 8 2 6 9,7 0 1 . 2 6 2 34 3 , 6 7 6 3. 0 8 28 . 2 Ev a n d e r A n d r e w s / D a n s k i n # 1 50 - 5 1 . 5 0 2,3 5 9 , 8 4 4 0 0 19 . 4 7 8 2,3 4 0 , 1 8 6 77 , 8 5 0 3. 3 0 30 . 1 ro t a l A c c o u n t 3 4 5 25 , 0 3 8 , 3 2 9 . 8 7 2,2 0 3 , 4 0 5 22 . 8 3 4 , 9 2 5 1,0 0 9 , 8 8 9 4. 0 3 22 . 6 34 0 0 MIS C E L L A N E O U S P O W E R P L A N T E Q U I P M E N T Sa i m o n D i e s e l 35 - R 2 5 0 1, 0 0 4 . 5 0 53 3 41 2 47 2 46 . 9 9 10 Ev a n d e r A n d r e w s J D ~ n 5 k i n # 2 35 - R 2 5 0 1,2 7 2 , 7 4 8 . 1 3 34 7 , 7 6 1 92 4 . 9 6 7 43 . 3 1 6 34 0 21 4 Be n n e t ! M o u n t a i n 35 - R 2 5 0 91 1 , 1 2 6 . 6 4 10 3 , 3 6 6 60 1 , 7 6 1 30 . 8 9 5 3. 3 9 26 . 1 Ev a n d e r A n d r e w s i D a n s k i n # 1 35 - R 2 5 0 93 8 . 2 9 0 . 3 2 10 6 , 3 7 7 62 9 . 9 1 3 30 , 0 5 8 32 0 21 6 La n g i e y G u l c h 35 - R 2 5 0 3,6 6 8 . 8 2 0 3, 6 6 9 13 1 35 7 28 . 0 To t a l A c c o l i n l 3 - 1 6 3,1 2 6 , 8 3 8 . 4 1 56 0 , 0 5 7 2. 5 6 6 , 7 8 2 10 4 , 8 7 2 3.3 5 24 . 5 i TO T A L O T H E R P R O D U C T I O N P L A N T 17 2 , 2 7 6 , 7 4 6 . 7 3 30 , 6 1 8 , 2 8 7 14 1 , 6 5 8 , 4 8 1 5,5 8 5 , 8 8 5 3. 3 CD TR A N S M I S S I O N P L A N T 35 0 2 0 LA N D R I G H T S A N D E A S E M E N T S 70 - R 3 0 30 . 5 6 3 . 6 3 0 . 6 6 5,6 5 3 . 5 9 6 24 . 9 1 0 , 2 3 3 42 5 , 5 9 3 13 9 56 . 5 35 2 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S 65 - R 3 (3 5 ) 57 . 7 3 0 , 6 5 8 . 8 5 20 , 9 6 4 . 3 0 5 58 . 9 5 2 , 0 6 4 1,0 6 1 . 1 7 8 1.6 4 53 . 1 35 3 . 0 0 ST A T I O N E Q U I P M E N T 46 - R l . 5 (5 ) 35 3 , 0 5 , 8 4 9 . 2 0 96 . 3 1 3 , 1 8 8 27 2 . 8 2 , 9 5 4 7,0 6 7 , 1 0 9 2.0 0 38 6 35 4 0 0 TO W E R S A N D F I X T U R E S 65 - S 3 (1 5 ) 14 4 . 6 5 7 , 9 4 8 . 4 2 41 , 2 1 4 , 2 3 2 12 5 , 1 4 2 . 4 0 9 2, 4 6 1 . 7 9 1 17 0 50 8 35 5 0 0 PO L E S A N D F I X T U R E S 60 - R 2 (8 0 ) 10 2 . 0 9 6 , 0 0 6 1 0 50 , 0 0 5 , 9 4 0 13 3 . 7 6 6 . 8 7 1 3.0 9 6 . 3 0 6 3.0 3 43 2 35 6 0 0 OV E R H E A D C O N D U C T O R S A N D D E V I C E S 65 - R 2 (4 0 ) 16 9 . 7 6 2 . 0 2 4 1 1 52 , 6 0 5 , 5 4 4 16 5 . 0 8 9 . 2 9 0 3,6 1 5 , 7 0 4 22 5 46 5 35 9 0 0 RO A D S A N D T R A I L S 65 - R 2 5 0 31 6 3 5 1 0 6 25 6 , 2 4 4 60 , 1 0 7 2.5 0 7 07 9 24 0 TO T A L T R A N S M I S S I O N P L A N T 85 8 , 5 5 4 , 6 6 8 . 4 0 26 9 , 0 3 5 , 0 5 1 79 8 , 6 8 3 , 9 4 8 17 , 9 3 2 , 7 9 0 2.0 9 DIS T R I 8 U T I O N P L A N T 36 1 0 0 ST R U C T U R E S A N D I M P R O V E M E N T S 65 - R 2 5 (4 0 ) 31 , 5 0 4 , 3 2 2 . 0 2 6. 2 1 1 . 1 0 1 35 , 8 9 4 , 3 5 0 67 3 2 5 0 2.1 4 53 3 36 2 0 0 ST A T I O N E Q U I P M E N T 50 - R l (5 ) 16 6 . 2 7 5 , 3 2 3 0 9 45 , 3 7 2 , 4 6 2 15 0 , 2 1 6 , 6 0 7 3. 7 3 2 , 2 2 6 20 0 40 2 36 4 0 0 PO L E 5 . T O W E R S A N D F I X T U R E S 44 - R 1 5 (4 5 ) 22 8 , 4 6 7 , 5 9 5 . 0 6 1 I 1 , 3 9 9 , 4 8 8 21 9 , 8 7 6 . 5 4 5 7. 0 3 3 . 5 6 2 3. 0 6 31 . 36 5 0 0 OV E R H E A D C O N D U C T O R S A N D D E V I C E S 45 - R O . 5 (3 5 ) 12 2 . 7 9 7 , 7 6 0 5 6 42 . 6 7 4 , 9 2 4 12 2 . 9 0 2 , 0 5 3 3. 6 5 8 , 7 6 9 29 6 33 6 36 6 0 0 UN D E R G R O U N D C O N D U I T 60 - R 2 (2 0 ) 48 . 3 5 2 , 4 2 1 6 9 12 , 3 6 3 . 3 7 0 45 . 6 3 9 . 5 3 6 94 2 . 9 7 5 1.9 5 46 4 36 7 0 0 UN D E R G R O U N D C O N D U C T O R S A N D D E V I C E S 46 - R 2 (1 5 ) 19 6 . 5 7 9 , 1 9 0 . 9 2 66 , 6 3 9 , 1 0 7 15 1 . 2 2 6 . 3 6 3 4. 4 4 9 . 9 3 0 22 6 35 . 3 36 8 . 0 0 LIN E T R A N S F O R M E R S 35 - R l (3 ) 42 1 , 7 2 6 , 6 1 6 . 8 8 14 0 , 2 9 3 . 2 1 6 29 4 . 0 6 7 . 4 6 5 10 . 8 8 6 , 7 6 7 2. 5 6 27 . 0 36 9 0 0 SE R V I C E S 40 - R 2 (4 0 ) 57 , 4 7 9 , 0 3 5 8 6 37 , 2 5 7 . 3 2 7 43 . 2 1 3 . 3 2 3 1.4 6 3 , 7 5 6 25 5 29 5 37 0 0 0 ME T E R S 22 . 0 1 1 15 , 5 5 9 , 0 4 4 . 1 9 5,9 8 8 , 2 1 8 9, 4 1 5 , 2 3 6 53 7 , 9 5 0 34 6 17 5 "U ) : ( ) ) : 31 0 1 0 ME T E R S - A M I 15 - S 2 . 5 0 46 , 3 3 8 . 1 6 0 4 9 4,1 4 6 , 0 0 9 44 , 1 9 2 . \ 5 \ 3.3 6 5 . 0 2 8 69 6 13 . 1 Q) " o Q ) i i 31 1 1 0 PH O T O V O L T A I C I N S T A L L A T I O N S 12 - S 4 (2 ) 39 . 8 7 3 5 9 32 . 2 4 5 8. 4 2 6 93 6 23 5 90 CO "0 ( I 37 1 2 0 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 S 17 - R l . 5 (2 ) 2. 7 1 6 . 6 6 7 3 1 2,1 6 5 . 9 6 6 60 6 . 0 3 5 41 . 1 5 1 15 1 14 7 CD =: C D 0 (J £ Z : : 37 3 2 0 ST R E E T L I G H T I N G A N D S I G N A L S Y S T E M S 30 - R l (2 5 ) 4,3 8 1 , 5 6 6 . 0 6 3,2 9 8 , 2 4 2 2 1 7 6 7 1 6 10 5 , 5 5 3 2. 4 1 20 . 6 o ! : 0 ~ TO T A L D I S T R I B U T I O N P L A N T 1,3 6 4 , 2 1 9 , 7 7 7 . 8 0 48 2 , 2 6 2 , 8 7 5 1, 1 2 5 , 4 5 7 , 8 0 6 36 , 8 9 1 , 8 7 7 2.7 0 _ 0 . -. ; : - ; : GE N E R A L P L A N T - " U - - ( ) Z "U i 0 39 0 . 1 1 ST R U C T U R E S A N D I M P R O V E M E N T S - C H Q B U I L D I N G 10 0 - 5 0 5 (5 ) 26 . 6 2 , 9 2 6 . 3 3 6, 4 2 1 , 3 9 6 19 , 7 8 4 . 6 7 7 69 2 . 5 0 7 25 8 28 6 () m , .. . . 39 0 1 2 ST R U C T U R E S A N D I M P R O V E M E N T S - E X C L U D I N G C H Q 8 U I L D I N G 55 - S O 5 (5 ) 46 , 4 4 4 , 6 3 5 2 1 9. 1 0 0 . 8 6 3 39 . 0 6 6 . 0 0 4 66 1 . 6 5 0 19 0 44 3 N 39 0 2 0 LE A S E H O L D I M P R O V E M E N T S 35 - S 3 0 10 . 1 1 6 . 2 5 8 3 7 4. 5 2 7 . 9 9 4 5.5 8 8 . 2 6 4 21 7 . 0 5 5 21 5 25 7 , 39 1 1 0 OF F I C E F U R N I T U R E A N D E Q U I P M E N T - F U R N I T U R E 20 - S Q 0 14 , 6 9 2 . 6 6 2 . 6 1 9, 2 2 3 , 0 0 4 5,4 6 9 , 6 7 9 42 2 . 5 6 1 2.8 6 12 . 9 0 39 1 2 0 OF F I C E F U R N I T U R E A N D E Q U I P M E N T - E D P E Q U I P M E N T - C O M P U T E R S 5- Q 0 23 , 8 4 0 . 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S H O P A N D G A R A G E E Q U I P M E N T LA B O R A T O R Y E Q U I P M E N T PO W E R O P E R A T E D E Q U I P M E N T CO M M U N I C A T I O N E Q U I P M E N T - T E L E P H O N E S CO M M U N I C A T I O N E Q U I P M E N T - M I C R O W A V E S CO M M U N I C A T I O N E Q U I P M E N T . 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IPC.E-12-08 IDAHO POWER COMPANY ATTACHMENT NO.2 Idaho Power Company Depreciation Study Impacts RATE BASE Electric Plant in Service Intangible Plant Production Plant Transmission Plant Distribution Plant General Plant Total Electric Plant in Service Less: Accumulated Depreciation Less: Amortization of Other Plant Net Electric Plant in Service Less: Customer Adv for Construction Less: Accumulated Deferred Income Taxes Add: Plant Held for Future Use Add: Working Capital Add: Conservation - Other Deferred Prog Add: Subsidiary Rate Base TOTAL COMBINED RATE BASE Operating Expenses Operation and Maintenance Expenses Depreciation Expenses Amortization of Limited Term Plant Taxes Other Than Income Regulatory Debits/Credits Provision for Deferred Income Taxes Investment Tax Credit Adjustment Current Income Taxes Total Operating Expenses Operating Income Add: IERCO Operating Income Consolidated Operating Income Rate of Return as filed Proposed Rate of Return Earnings Deficiency Net-to-Gross Tax Multiplier DEPRECIATION REVENUE REQUIREMENT $ $ $ $ $ $ $2,776,905 $ $(2,776,905) $(490,343) $ (2,286,562) 2,778,148 $ (980,686) $ 1,797,462 $ (1,797,462) $ (1,797,462) 78.61% 7.86% $1,617,669 1.642 2,656,213$ Attachment No.2 Case No. IPC-E-12-08 Application,lPC Page 1 of 1 . BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-08 IDAHO POWER COMPANY ATTACHMENT NO.3 "' : i ( " : i II " 0 I I : : CO " 0 e n I I (1 = . ( 1 0 .. f i Z : : o i : 0 3 ( 1 _0 . .. _ ~ = u a - ( " Z "' i 0 (" m . ~w I\ioco Id a h o P o w e r C o m p a n y Ca l c u l a t i o n o f R e v e n u e I m p a c t St a t e o f I d a h o De p r e c i a t i o n S t u d y A d j u s t m e n t F u n d i n g Ef f e c t i v e J u n e 1 , 2 0 1 2 Su m m a r y o f R e v e n u e I m p a c t To t a l Pe r c n t Ra t e Av e r a g e No r m a l i z e d Cu r r n t Ad j u s t m e n t s Pr o p o s e d Ch a n g e Li n e Sc h . Nu m b e r of En e r g y Ba s e Mil l s to B a s e Ba s e Mil s Ba s e t o B a s e No Ta r i D e s c r p t i o n No . Cu s t o m e r s ( 1 ) (k W h ) ! ' ) Re v e n u e Pe r kW h Re v e n u e Re v e n u e Pe r kW h Re v e n u e Un i f o r m T a r i f f R a t e s : 1 Re s i d e n t i a l S e r v c e 1 39 9 , 3 2 9 4, 6 9 6 , 2 7 2 , 6 2 7 $3 6 7 , 4 6 7 , 3 5 9 79 . 1 4 $1 , 2 0 2 , 0 9 5 $3 6 6 , 6 6 9 , 4 5 4 79 . 3 6 0. 3 1 % 2 Ma s t e r M e t e r e d M o b i l e H o m e P a r k 3 23 4, 9 4 2 , 6 6 1 $3 7 0 , 6 9 0 75 . 0 4 $1 , 2 2 2 $3 7 2 , 1 1 2 75 . 2 9 0. 3 3 % 3 Re s i d e n t i a l S e r v i c e E n e r g W a t c h 4 0 0 $0 0.0 0 $0 $0 0. 0 0 N/ A 4 Re s i d e n t i a l S e r v c e T i m e - o f - D a y 5 0 0 $0 0.0 0 $0 $0 0. 0 0 N/ A 5 Sm a l l G e n e r a l S e r v c e 7 26 , 1 6 5 14 4 , 6 6 6 , 2 9 6 $1 4 , 5 6 2 , 6 7 4 10 0 . 6 5 $4 2 , 6 3 6 $1 4 , 6 2 5 , 5 1 2 10 0 . 9 4 0. 2 9 % La r g e G e n e r a l S e r v i c e 9 31 , 6 1 4 3, 4 6 0 , 1 0 1 , 4 5 9 $1 9 6 , 6 6 2 , 0 0 0 56 . 5 1 $6 2 6 , 4 0 6 $1 9 7 , 2 9 0 , 4 0 6 56 . 6 9 0. 3 2 % 7 Du s k t o D a w n L i g h t i n g 15 0 6, 4 6 1 , 3 7 6 $1 , 1 6 4 , 5 0 4 17 9 . 6 7 $3 , 6 5 0 $1 , 1 6 6 , 3 5 4 16 0 . 2 6 0. 3 3 % 6 La r g e P o w e r S e r v c e 19 11 6 1,9 7 6 , 6 2 3 , 6 4 7 $6 3 , 9 3 2 , 2 4 6 42 . 4 2 $2 7 6 , 2 4 5 $6 4 , 2 0 6 , 4 9 1 42 . 5 6 0. 3 3 % 9 Ag r i c u l t u r a l I r r i g a t i o n S e r v i c e 24 16 , 6 4 2 1,7 2 0 , 2 0 4 , 4 1 0 $1 0 9 , 5 6 9 , 4 5 3 63 . 7 1 $3 5 6 , 0 7 2 $1 0 9 , 9 4 5 , 5 2 5 63 . 9 1 0. 3 2 % 10 Un me t e r e d G e n e r a l S e r v i c e 40 2, 0 3 0 15 , 6 0 7 , 7 5 3 $1 , 0 9 3 , 4 7 6 69 . 1 7 $3 , 6 1 1 $1 , 0 9 7 , 0 9 0 69 . 4 0 0. 3 3 % 11 St r e e t L i g h t i n g 41 36 1 23 , 1 6 5 , 5 6 6 $2 , 9 4 0 , 5 0 8 12 6 . 9 3 $9 , 6 9 6 $2 , 9 5 0 , 2 0 4 12 7 . 3 5 0. 3 3 % 12 Tr a f f c C o n t r o l L i g h t i n g 42 39 7 2, 9 6 1 , 2 8 2 $1 4 3 , 1 0 2 46 . 0 0 $4 7 3 $1 4 3 , 5 7 5 46 . 1 6 0. 3 3 % 13 To t a l U n i f o r m T a r i f f 47 8 , 6 7 7 12 , 2 7 3 , 4 6 9 , 2 9 9 $7 9 7 , 9 4 6 , 4 1 3 65 . 0 1 $2 , 5 2 4 , 3 1 0 $6 0 0 , 4 7 0 , 7 2 3 65 . 2 2 0. 3 2 % 15 Sp e c i a l C o n t r a c t s : 16 Mic r o n 26 1 45 1 , 1 3 6 , 6 2 2 $1 7 , 2 7 0 , 2 5 5 36 . 2 6 $5 7 , 1 2 3 $1 7 , 3 2 7 , 3 7 6 36 . 4 1 0. 3 3 % 17 J R S i m p l o t 29 1 20 3 , 5 5 6 , 1 9 7 $6 , 7 7 5 , 5 6 6 33 . 2 9 $2 2 , 4 1 1 $6 , 7 9 7 , 9 7 7 33 . 4 0 0. 3 3 % 16 DO E 30 1 24 4 , 2 6 6 , 6 6 5 $6 , 4 5 2 , 1 1 1 34 . 6 0 $2 7 , 9 5 6 $8 , 4 6 0 , 0 6 6 34 . 7 2 0. 3 3 % 19 Ho k u - B l o c k 1 32 1 36 7 , 9 5 7 , 6 0 0 $2 5 , 3 1 1 , 2 2 5 65 . 2 4 $0 $2 5 , 3 1 1 , 2 2 5 65 . 2 4 0. 0 0 % 20 Ho k u - B l o c k 2 32 19 7 , 1 0 0 , 0 0 0 $7 , 3 6 0 , 6 6 1 37 . 4 5 $2 4 , 4 1 3 $7 , 4 0 5 , 0 9 4 37 . 5 7 0. 3 3 % 21 To t a l S p e c i a l C o n t r a c t s 4 1,4 6 4 , 0 2 1 , 0 6 4 $6 5 , 1 6 9 , 6 3 9 43 . 9 3 $1 3 1 , 9 0 3 $6 5 , 3 2 1 , 7 4 2 44 . 0 2 0. 2 0 % 23 To t a l Id a h o R e t a i l S a l e s 47 6 , 6 6 1 13 , 7 5 7 , 4 9 0 , 3 6 3 $6 6 3 , 1 3 6 , 2 5 2 62 . 7 4 $2 , 6 5 6 , 2 1 3 $6 6 5 , 7 9 2 , 4 6 5 62 . 9 3 0. 3 1 % (1 ) J u n e 1 , 2 0 1 2 - M a y 3 1 , 2 0 1 3 F o r e c a s t e d P C A T e s t Ye a r BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-08 IDAHO POWER COMPANY ATTACHMENT NO.4 "' ~ ( ) ~ II i : I I : : to i : e n I I (1 = ( 1 0 .. £ z : : o Q : 0 ~ _0 ' ' " .. . : : = i ~ - ( ) Z "' i 0 () m . ~. i Nio00 Id a h o P o w e r C o m p a n y Ca l c u l a t i o n o f R e v e n u e I m p a c t St a t e o f I d a h o Co m b i n e d E f f e c t o f F i l i n g s F u n d i n g Ef f e c t i v e J u n e 1 , 2 0 1 2 Su m m a i y o f R e v e n u e I m p a c t To t a l Pe r c n t Ra t e Av e r a g e No r m a l i z e d Cu r r n t Ad j u s t m e n t s Pr o p o s e d Ch a n g e Li n e Sc h . Nu m b e r o t En e r g y Ba s e Mi l l s to B a s e Ba s e Mi l s Ba s e t o B a s e No Ta r i f f D e s c r p t i o n No . Cu s t o m e r s ( 1 ) (k W h ) I') Re v e n u e Pe r kW h Re v e n u e ~ Pe r kW h Re v e n u e Un i f o r m T a r i f f R a t e s : 1 Re s i d e n t i a l S e r v c e 1 39 9 , 3 2 9 4, 8 9 6 , 2 7 2 , 8 2 7 $3 8 7 , 4 6 7 , 3 5 9 79 . 1 4 ($ 3 , 0 8 5 , 4 3 8 ) $3 8 4 , 3 8 1 , 9 2 1 78 . 5 1 (0 . 8 0 ) % 2 Ma s t e r M e t e r e d M o b i l e H o m e P a r k 3 23 4, 9 4 2 , 6 8 1 $3 7 0 , 8 9 0 75 . 0 4 ($ 3 , 1 0 1 ) $3 6 7 , 7 8 9 74 . 4 1 (0 . 8 4 ) % 3 Re s i d e n t i a l S e r v i c e E n e r g W a t c h 4 0 0 $0 0. 0 0 $0 $0 0.0 0 N/A 4 Re s i d e n t i a l S e r v i c e T i m e - o t - D a y 5 0 0 $0 0. 0 0 $0 $0 0.0 0 N/A 5 Sm a l l G e n e r a l S e r v i c e 7 28 , 1 6 5 14 4 , 8 8 8 , 2 9 6 $1 4 , 5 8 2 , 8 7 4 10 0 . 6 5 ($ 8 0 , 0 2 4 ) $1 4 , 5 0 2 , 8 4 9 10 0 . 1 0 (0 . 5 5 ) % La r g e G e n e r a l S e r v i c e 9 31 , 6 1 4 3, 4 8 0 , 1 0 1 , 4 5 9 $1 9 6 , 6 6 2 , 0 0 0 56 . 5 1 ($ 2 , 0 9 9 , 5 0 9 ) $1 9 4 , 5 6 2 , 4 9 1 55 . 9 1 (1 . 0 7 ) % 7 Du s k t o D a w n L i g h t i n g 15 0 6, 4 8 1 , 3 7 6 $1 , 1 6 4 , 5 0 4 17 9 . 6 7 $6 , 4 7 9 $1 , 1 7 0 , 9 8 3 18 0 . 6 7 0.5 6 % 8 La r g e P o w e r S e r v i c e 19 11 6 1, 9 7 8 , 6 2 3 , 6 4 7 $8 3 , 9 3 2 , 2 4 6 42 . 4 2 $5 4 2 , 7 5 9 $8 4 , 4 7 5 , 0 0 5 42 . 6 9 0.6 5 % 9 Ag r i c u l t u r a l Ir r g a t i o n S e r v i c e 24 16 , 6 4 2 1, 7 2 0 , 2 0 4 , 4 1 0 $1 0 9 , 5 8 9 , 4 5 3 63 . 7 1 ($ 1 , 1 8 9 , 7 6 2 ) $1 0 8 , 3 9 9 , 6 9 1 63 . 0 2 (1 . 0 9 ) % 10 Un me t e r e d G e n e r a l S e r v i c e 40 2, 0 3 0 15 , 8 0 7 , 7 5 3 $1 , 0 9 3 , 4 7 8 69 . 1 7 $6 , 5 7 8 $1 , 1 0 0 , 0 5 6 69 . 5 9 0. 6 0 % 11 St r e e t L i g h t i n g 41 36 1 23 , 1 6 5 , 5 6 8 $2 , 9 4 0 , 5 0 8 12 6 . 9 3 $1 3 , 8 8 9 $2 , 9 5 4 , 3 9 6 12 7 . 5 3 0. 4 7 % 12 Tr a f f c C o n t r o l L i g h t i n g 42 39 7 2, 9 8 1 , 2 8 2 $1 4 3 , 1 0 2 48 . 0 0 ($ 2 , 2 9 1 ) $1 4 0 , 8 1 0 47 . 2 3 (1 . 6 0 ) % 13 To t a l U n i f o r m T a r i f f 47 8 , 6 7 7 12 , 2 7 3 , 4 6 9 , 2 9 9 $7 9 7 , 9 4 6 , 4 1 3 65 . 0 1 ($ 5 , 8 9 0 , 4 2 1 ) $7 9 2 , 0 5 5 , 9 9 2 64 . 5 3 (0 . 7 4 ) % 15 Sp e c i a l C o n t r a c t s : 16 Mi c r o n 26 1 45 1 , 1 3 8 , 6 2 2 $1 7 , 2 7 0 , 2 5 5 38 . 2 8 $1 1 4 , 3 9 6 $1 7 , 3 8 4 , 6 5 1 38 . 5 4 0. 6 6 % 17 JR S i m p l o t 29 1 20 3 , 5 5 8 , 1 9 7 $6 , 7 7 5 , 5 6 6 33 . 2 9 $4 6 , 2 4 8 $6 , 8 2 1 , 8 1 4 33 . 5 1 0. 6 8 % 18 DO E 30 1 24 4 , 2 6 6 , 6 6 5 $8 , 4 5 2 , 1 1 1 34 . 6 0 $5 7 , 1 9 4 $8 , 5 0 9 , 3 0 6 34 . 8 4 0. 6 8 % 19 Ho k u - B l o c k 1 32 1 38 7 , 9 5 7 , 6 0 0 $2 5 , 3 1 1 , 2 2 5 65 . 2 4 $0 $2 5 , 3 1 1 , 2 2 5 65 . 2 4 0. 0 0 % 20 Ho k u - B l o c k 2 32 19 7 , 1 0 0 , 0 0 0 $7 , 3 8 0 , 6 8 1 37 . 4 5 $4 9 , 1 1 0 $7 , 4 2 9 , 7 9 1 37 . 7 0 0. 6 7 % 21 To t a l S p e c i a l C o n t r a c t s 4 1, 4 8 4 , 0 2 1 , 0 8 4 $6 5 , 1 8 9 , 8 3 9 43 . 9 3 $2 6 6 , 9 4 8 $6 5 , 4 5 6 , 7 8 6 44 . 1 1 0. 4 1 % 23 To t a l Id a h o R e t a i l S a l e s 47 8 , 6 8 1 13 , 7 5 7 , 4 9 0 , 3 8 3 $8 6 3 , 1 3 6 , 2 5 2 62 . 7 4 ($ 5 , 6 2 3 , 4 7 4 ) $8 5 7 , 5 1 2 , 7 7 8 62 . 3 3 (0 . 6 5 ) % (1 ) J u n e 1 , 2 0 1 2 - M a y 3 1 , 2 0 1 3 F o r e c a s t e d P C A T e s t Y e a r BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-08 IDAHO POWER COMPANY ATTACHMENT NO.5 NEWS RELEASE *SIDA~PO(R An IDACORP Company Idaho Power Requests to Lower Rates for Most Customers As part of Idaho Power's hard work to provide reliable, fair-priced electric service to its customers, the company has filed a request to reduce most customers' rates effective June 1. BOISE, Idaho, Feb. 16, 2012 -- On Feb. 15, Idaho Power made four filings with the Idaho Public Utilities Commission (I PUC), the net effect of which is a proposed decrease to most customers' rates effective June 1. Idaho Power customers benefit from some of the lowest electricity rates in the nation. Overall Impact Idaho Power understands that multiple filngs can be confusing for customers, and we want to help you understand what the result means to your bottom line. A summary of proposed changes to Idaho rates is shown below. Revenue Impact By Class: Percentage Change from Current Biled Rates Residential Small Large Large Irrigation Overall General General Power Change Service Service Depreciation Rate 0.31%0.29%0.32%0.27%0.32%0.31% Change Boardman 0.18%0.17%0.19%0.16%0.19%0.18% Shutdown Transmission 0.07%0.05%0.09%0.11%0.08%0.08% Revenue Deferral Recovery Non-AMI Meter (1.36%)(1.07%)(1.63%)0.00%(1.69%)(1.22%) Depreciation Net Change (0.80%)(0.56%)(1.03%)0.54%(1.10%)(0.65%) The net effect to customers of these four filngs varies depending on your rate schedule. However the result is a decrease for most customers. The bil impact for an average Idaho more-more-more P.O. Box 70 (83707) 1221 W.ldaho St. Attachment NO.5 Boise, ID 83702 Case No. IPC-E-12-08 Application,IPC Page 1 of6 Idaho Power Requests To Lower Customer Rates Page 2 of 4 Power residential customer in Idaho using 1,050 kilowatt-hours of energy a month will be a bill decrease of $0.67 beginning June 1, if all proposals are approved as filed. We anticipate making additional filings this spring that, in combination with the above proposed changes, will have a net effect on rates. Why Idaho Power Needs to Change Rates As a regulated utilty, Idaho Power invests up front to serve customers and recovers the cost of the investment, along with a commission-authorized fair return, later. The company also needs to pay its expenses as they occur. To provide power today and to plan for tomorrow, we must invest in our aging infrastructure and in new infrastructure. As we add new resources in the future, to meet growth in customer demand or reduced generation from coal facilities, power supply expenses and customer rates wil be impacted. Details on the four Feb. 15 filngs are as follows: Depreciation Rate Change Idaho Power has requested authorization from the IPUC to institute revised depreciation rates in our Idaho jurisdiction for our existing electric facilities. Depreciation rates establish the amount of time over which Idaho Power recovers its investments in the electrical system through rates. The last changes to Idaho Power's depreciation rates became effective August 1, 2008. The revised depreciation rates proposed to become effective on June 1, 2012, are based on the results of a detailed depreciation study examining Idaho Power's existing electric facilities-in- service as of June 30, 2011. The company is proposing a uniform increase of $2,656,213, or 0.31 percent for all customer classes. The change in depreciation rates and the corresponding customer rates would become effective June 1, 2012. Early Shutdown of Boardman Coal Plant Idaho Power's operating partner has announced plans to shut down the coal-fired Boardman Power Plant in north-central Oregon in 2020. Idaho Power owns 10 percent of the facilty. In recognition of these plans, Idaho Power is requesting an increase in customer rates effective June 1, 2012, resulting from the accelerated depreciation of the plant, decommissioning costs more-more-more Attachment No.5 Case No. IPC-E-12-08 Application, IPC Page 2 of6 Idaho Power Requests To Lower Customer Rates Page 3 of 4 related to the plant shutdown and capital investments forecasted through the remaining life of the plant. These are not additional costs to customers, but ones that are being incurred earlier than we originally planned. The proposed change equates to an overall increase of $1,583,373, or 0.18 percent. Transmission Revenue Deferral Recovery Idaho Power's Open Access Transmission Tariff (OATI) defines the rates, terms and conditions of transmission services the company provides to wholesale customers per Federal Energy Regulatory Commission (FERC) regulations. An ongoing transmission case with the FERC had a significant impact on actual transmission revenues Idaho Power received from OATI customers, resulting in an overstatement of revenue credits given to Idaho customers from March 2008 through May 2010. Idaho Power worked hard to successfully reduce the shortfall by more than $6 millon. We're now requesting IPUC approval to begin the three-year amortization of the remaining $2,064,469 deferraL. We have requested an increase of $688,156 in the annual revenue recovered from Idaho customers beginning on June 1, 2012, for service provided on and after that date. This is a uniform percentage increase of 0.08 percent to all customer classes. Non-AMI Meter Depreciation Idaho Power has applied to the IPUC for authority to decrease its base rates due to the removal of the accelerated depreciation expense associated with non-Advanced Metering Infrastructure (AMI) metering equipment (mechanical meters). This equipment will be fully depreciated on May 31, 2012. As a result, Idaho Power proposes to decrease annual revenue recovered from residential, small business, irrigation, and metered lighting customer classes by $10,551,216. Idaho Power proposes a uniform percentage decrease of 1.22 percent to the above customers effective June 1, 2012, for service provided on and after that date. Opportunities for Public Review Idaho Power's filing is a proposal that is subject to public review and approval by the IPUC. Copies ofthe application are available to the public at the IPUC offices (472 W. Washington, Boise, 10), Idaho Power offices or on Idaho Power's website, www.idahopower.com or the IPUC more-more-more Attachment No.5 Case No. IPC-E-12-08 Application, IPCPage 30f6 Idaho Power Requests To Lower Customer Rates Page 4 of 4 website, www.puc.idaho.gov. You can view additional, related materials on the filng at www.idahopower.com/rates. About Idaho Power Company: Idaho Power began operations in 1916. Today, the electric utility employs approximately 2,000 people who serve nearly 500,000 customers throughout a 24,OOO-square-mile area in southern Idaho and eastern Oregon. With 17 low-cost hydroelectric projects as the core of its generation portfolio, Idaho Power's residential, business and agricultural customers pay among the nation's lowest rates for electricity. IDACORP, Inc. (NYSE: IDA) is the investor-owned utilty's parent company based in Boise, Idaho. To learn more, visit www.idahopower.com or www.idacorpinc.com. Contact: Stephanie McCurdy Communication Specialist Idaho Power 208-388-6973 and SMcCurdy(gidahopower.com 1-800-458-1443 media line ### Attchment No.5 Case No. IPC-E-12-08 Application, IPC Page 4 of6 Ad d i t i o n a l S p r i g F i l i n g s We d o a n t i c i p a t e m a k g a d d i t i o n a l f i l i g s t h s s p r i n g th a t , i n c o m b i n a t i o n w i t h t h e p r o p o s e d c h a n g e s ou t l n e d i n t h i s n o t i c e , w i h a v e a n e t e f f e c t o n r a t e s . Th e s e a r e t y i c a l a n u a l e v a u a t i o n s a n d w i l l i n c l u d e th e a n n u a l F i x e d C o s t A d j u s t m e n t ( F C A ) , P o w e r C o s t Ad j u s t m e n t ( P C A ) a n d R e v e n u e S h a r i g A d j u s t m e n t . Wh y W e N e e d t o C h a n g e R a t e s As a r e g u l a t e d u t i t y , I d a h o P o w e r i n v e s t s u p f r o n t to s e r v e c u s t o m e r s a n d r e c o v e r s t h e c o s t o f th e in v e s t m e n t , a l o n g wi t h a c o m m i s s i o n - a u t h o r i z e d fa i r r e t u , l a t e r . W e a l o n e e d t o p a y o u r e x p e n s e s as t h e y o c c u . To p r o v i d e p o w e r t o d a y a n d t o p l a n f o r t o m o r r o w , we m u s t i n v e s t i n o u r a g i g i n f a s t r c t r e a n d i n ne w i n f a s t r c t u e . A s w e a d d n e w r e s o u r c e s i n th e f u t u e , t o m e e t g r w t i n c u s t o m e r d e m a n d o r re d u c e d g e n e r a t i o n f r o m c o a l f a c i l t i e s , p o w e r s u p p l y ex p e n s e s a n d c u s t o m e r r a t e s w i b e i m p a c t e d . "t ; i ( ' ; i II " 0 I I : : co " 0 f I I I lD = l D O oi ~ z : : o e . 0 ~ _ o . , . _: : - : : .. . " t - - ( ' Z "t i 0 (' m . ~ o i I\600 Op p o r t t i e s f o r P u b l i c R e v i e w Id a h o P o w e r ' s f i n g i s a p r o p o s a l t h a t i s s u b j e c t to p u b l i c r e v i e w a n d a p p r o v a b y t h e I P U C . C o p i e s of t h e a p p l i c a t i o n a r e a v a a b l e t o t h e p u b l i c a t th e I P U C o f f c e s ( 4 7 2 W . W a s h i g t o n , B o i s e I D ) , Id a h o P o w e r o f f c e s o r o n I d a h o P o w e r ' s w e b s i t e , ww . i d a h o p o w e r . c o m o r t h e I P U C w e b s i t e , ww . p u c . i d a b o . g o v . Y o u c a n v i e w a d d i t i o n a l , r e l a t e d ma t e r i a l s , i n c l u d i n g f r e q u e n t l y a s k e d q u e s t i o n s a n d a n e w s r e l e a s e o n t h e f i n g a t w w . i d a h o p o w e r . c o m / ra t e s . We v a l u e y o u r b u s i n e s s a n d a p p r e c i a t e y o u t a k n g t h e ti e t o r e a d t h s n o t i c e . T h a n k y o u . 'r I D A ~P O R . * P r i n t e d o n r e c y l e d p a p e r . 1!2 0 1 2 I d a h o P o w e r An I D A C O P C o m p a n y Id a h o P o w e r ' s c u s t o m e r s b e n e f i t fr o m s o m e o f t h e l o w e s t e l e c t r i c i t y ra t e s i n t h e n a t i o n . R e c e n t f i g s w i r e s l Ù t i n a n e t d e c r e a s e t o t h o s e r a t e s f o r m o s t c u s t o m e r s . On F e b . 1 5 , I d a h o P o w e r m a d e f o u r f i l i n g s w i t h t h e Id a h o P u b l i c U t i t i e s C o m m s s i o n ( I P U C ) . T h e n e t ef f e c t o f t h e s e p r o p o s a l s w i l l h a v e d i e r i n g i m p a c t s on t h e r a t e s p a i d b y o u r c u s t o m e r s , e f f e c t i v e J u n e 1, 2 0 1 2 , w i t h m o s t s e e i n g a n e t d e c r e a s e . D e t a i l s o n th o s e f i i n g s a r e a s f o l l o w s . De p r e c i a t i o n R a t e C h a n g e s ( a n i n c r e a s e ) Id a h o P o w e r h a s r e q u e s t e d a u t h o r i z a t i o n f r o m t h e IP U C t o i n s t i t u t e r e v i s e d d e p r e c i a t i o n r a t e s i n o u r Id a h o j u r i s d i c t i o n f o r o u r e x i s t i n g e l e c t r i c f a c i l t i e s . De p r e c i a t i o n r a t e s e s t a b l i s h t h e a m o u n t o f t i e ov e r w h i c h I d a h o P o w e r r e c o v e r s i t s i n v e s t m e n t s i n th e e l e c t r i c a l s y s t e m t h r o u g h r a t e s . Th e l a s t c h a n g e s t o I d a h o P o w e r ' s d e p r e c i a t i o n ra t e s b e c a m e e f f e c t i v e A u g u s t I , 2 0 0 8 . T h e r e v i s e d de p r e c i a t i o n r a t e s p r o p o s e d t o b e c o m e e f f e c t i v e Ju n e 1 , 2 0 1 2 , a r e b a s e d o n t h e r e s l Ù t s o f a d e t a e d de p r e c i a t i o n s t u d y ex a g I d a o P o w e r ' s e x i t i g el e c t c f a c i l t i e s - i n - s e i v c e a s o f J u n e 3 0 , 2 0 1 1 . We ' r e p r o p o s i n g a u n i f o r m i n c r e a s e o f $ 2 , 6 5 6 , 2 1 3 , or 0 . 3 1 p e r c e n t f o r a l c u s t o m e r c l a s s e s . T h e c h a n g e in d e p r e c i a t i o n r a t e s a n d t h e c o r r e s p o n d i n g cu s t o m e r r a t e s w O l Ù d b e c o m e e f f e c t i v e J u n e I , 2 0 1 2 . ~I D A ~P O . An I D A C O R P c o m i : a n y Ea r l y S h u t d o w n o f Bo a r d m a n C o a l P l a n t ( a n i n c r e a s e ) Id a h o P o w e r ' s o p e r a t i n g p a r t e r h a s a n n o u n c e d pl a n s t o s h u t d o w n t h e c o a l - f i e d B o a r d m a n P o w e r Pl a n t i n n o r t - c e n t r l O r e g o n i n 2 0 2 0 . I d a h o P o w e r ow n s 1 0 p e r c e n t o f t h e f a c i l t y . In r e c o g n i t i o n o f t h e s e p l a n s , w e a r e r e q u e s t i g a n in c r e a s e i n c u s t o m e r r a t e s e f f e c t i v e J u n e 1 , 2 0 1 2 , re s u l t i n g f r o m t h e a c c e l e r a t e d d e p r e c i a t i o n o f t h e pl a n t , d e c o m m i s s i o n i n g c o s t s r e l a t e d t o t h e p l a n t sh u t d o w n a n d c a p i t a l i n v e s t m e n t s f o r e c a s t e d th o u g h t h e r e m a i n i g l i f e o f t h e p l a n t . T h e s e a r e n o t ad d i t i o n a l c o s t s t o c u s t o m e r s , b u t o n e s t h t a r e b e i n g in c u r r e d e a r l i e r t h a n w e o r i g i n a l l p l a n n e d . Th e p r o p o s e d c h a n g e e q u a t e s t o a n o v e r a l l i n c r e a s e of $ I , 5 8 3 , 3 7 3 o r 0 . 1 8 p e r c e n t . Tr a n m i s s i o n R e v e n u e De f e r r a l R e c o v e r y ( a n i n c r e a s e ) Id a h o P o w e r ' s O p e n A c c e s s T r a n s m i s s i o n T a r i f (O A T T ) d e f i e s t h e r a t e s , t e r m s a n d c o n d i t i o n s of t r a n s m i s s i o n s e r v c e s w e p r o v i d e t o w h o l e s a l e cu s t o m e r s p e r F e d e r a l E n e r g y R e g u a t o r y Co m m s s i o n ( P E R C ) r e g u l a t i o n s . A n o n g o i n g tr a n s m i s s i o n c a s e w i t h t h e F E R C h a d a s i g r f i c a n t im p a c t o n a c t u a l t r a n s m i s s i o n r e v e n u e s I d a h o Po w e r r e c e i v e d f r o m D A T I c u s t o m e r s , r e s u l t i g i n an o v e r s t a t e m e n t o f r e v e n u e c r e d i t s g i v e n t o I d a h o cu s t o m e r s f r o m M a r c h 2 0 0 8 t h o u g h M a y 2 0 1 0 . Id a h o P o w e r w o r k e d h a r d t o s u c c e s s f u l y r e d u c e th e s h o r t a l b y m o r e t h a n $ 6 m i l i o n . W e ' r e n o w re q u e s t i n g I P U C a p p r o v a l t o b e g i t h e t h r e e - y e a r am o r t i z a t i o n o f t h e r e m a i n i n g $ 2 , 0 6 4 , 4 6 9 d e f e r r a L . We h a v e r e q u e s t e d a n i n c r e a s e o f $ 6 8 8 , 1 5 6 i n t h e an n u a l r e v e n u e r e c o v e r e d f r o m I d a h o c u s t o m e r s be g i n n i n g o n J u n e 1 , 2 0 1 2 , f o r s e r v c e p r o v i d e d o n an d a f t e r t h a t d a t e . T h s i s a u n i f o r m p e r c e n t a g e in c r e a s e o f 0 . 0 8 p e r c e n t t o a l l c u s t o m e r c l a s s e s . No n - A M I M e t e r D e p r e c i a t i o n ( a d e c r e a s e ) Id a h o P o w e r h a s a p p l i e d t o t h e I P U C f o r a u t h o r i t y to d e c r e a s e i t s b a s e r a t e s d u e t o t h e r e m o v a o f th e a c c e l e r a t e d d e p r e c i a t i o n e x p e n s e a s s o c i a t e d wi t h n o n - A d v a n c e d M e t e r i n g I n a s t r c t u r e ( A M I ) me t e r i n g e q u i p m e n t ( m e c h a n i c a l m e t e r s ) . Th i s e q u i p m e n t w i b e f u y d e p r e c i a t e d o n M a y 3 1 , 20 1 2 . A s a r e s u l t , I d a h o P o w e r p r o p o s e s t o d e c r e a s e an n u a l r e v e n u e r e c o v e r e d f r o m r e s i d e n t i a l , s m a l l bu s i n e s s , i r r i g a t i o n , a n d m e t e r e d l i g h t i n g c u s t o m e r cl a s s e s b y $ 1 0 , 5 5 1 , 2 1 6 . Id a h o P o w e r p r o p o s e s a u n o r m p e r c e n t a g e de c r e a s e o f 1 . 2 2 p e r c e n t t o t h e a b o v e c u s t o m e r s ef f e c t i v e J u n e 1 , 2 0 1 2 , f o r s e r v c e p r o v i d e d o n an d a f e r t h a t d a t e . Ov e r a l I m p a c t (a d e c r e a s e f o r m o s t c u s t o m e r s ) We u n d e r s t a n d t h a t m u l t i p l e f i l i g s c a n b e co n f u s i n g f o r c u s t o m e r s , a n d w e w a t t o h e l p yo u u n d e r s t a n d w h a t t h e r e s u l t m e a n s t o yo u r b o t t o m l i e . A s u m m a r y o f p r o p o s e d ch a n g e s t o I d a h o r a t e s i s s h o w n b e l o w . Th e n e t e f f e c t t o c u s t o m e r s o f t h e s e f o u r f i g s va e s d e p e n d i n g o n y o u r r a t e s c h e d u l e . H o w e v e r , th e r e s u l t i s a d e c r e a s e f o r m o s t c u s t o m e r s . T h e bi l i m p a c t f o r a n a v e r a g e I d a h o P o w e r r e s i d e n t i a l cu s t o m e r i n I d a h o u s i n g 1 , 0 5 0 k i o w a t t - h o u r s o f en e r g y a m o n t h w i b e a b i l d e c r e a s e o f $ 0 . 6 7 be g i n i n g J u n e 1 , 2 0 1 2 , i f a l p r o p o s a l s a r e a p p r o v e d as f i e d . "' ~ ( ' ) : II " ' I I = = (Q " ' ( / l l CD = C D O mi ; z ~ 0= ' ° C D 3 _0 . ~: i - : i u. _ " ' - - ( ' Z "' i 0 (' m . .: ( 1 ~co Re v e n u e T n i p a c l B y C l a s s : l ' l ' r C l ' n t a ¡ . l ' C h a n ¡ . l ' f r o m C u r r e n l B i l l e d B a t l ' s Re s i d e n t i a l Sm a l l G e n e r a l Se r v i c e Ov e r a l l Ch a n g e La r g e G e n e r a l Se r v i c e La r g e Po w e r Ir r i g a t i o n