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HomeMy WebLinkAbout20120302Direct Z. Harris.pdfRECEIVED 201ZM".R-2 PH 4:49 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AUTHORITY TO IMPLEMENT FIXED COST COST ADJUSTMENT (" FCA") RATES FOR ELECTRIC SERVICE FROM JUNE 1, 2012, THROUGH MAY 31, 2013. CASE NO. IPC-E-12-12 IDAHO POWER COMPANY DIRECT TESTIMONY OF ZACHARY L. HARRIS 1 Q.Please state your name and business address. 2 A.My name is Zachary L. Harris and my business 3 address is 1221 West Idaho Street, Boise, Idaho 83702. 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.In December of 2008, I received a Bachelor of 10 Science degree in Accounting from Brigham Young University- 11 Hawaii. In December of 2011, I received a Master of 12 Science degree in Accounting from Boise State Uni versi ty. 13 In addition, in 2011 I attended the electric utility 14 ratemaking course offered through New Mexico State 15 University's Center for Public Utilities. 16 Q.Please describe your work experience with 17 Idaho Power. 18 A.I became employed by Idaho Power in May 2011 19 as a Regulatory Analyst in the Regulatory Affairs 20 department and still retain that position. 21 Q.What is the purpose of your testimony? 22 A.The purpose of my testimony is to describe the 23 Company's request to implement its annual Fixed Cost 24 Adjustment ("FCA") rate per Idaho Public Utilities 25 Commission ("Commission") Order No. 31063 in Case No. IPC- Harris, DI 1 Idaho Power Company 1 E-09-28. This Order extended the FCA mechanism originally 2 approved in Commission Order No. 30267, Case No. IPC-E-04- 3 15, as a pilot progr'am ("FCA Pilot") for an additional two 4 years beginning January 1, 2010. My testimony addresses 5 the calculation of the FCA rates related to the final year 6 of the FCA Pilot, i. e., 2011. Specifically, my testimony 7 will discuss four areas related to the FCA Pilot, Schedule 8 54. First, I will briefly discuss the FCA mechanism itself 9 and how the fixed cost adjustment amount is determined. 10 Second, I will discuss at a very high level, the Company's 11 ongoing demand-side management ("DSM") activities. Third, 12 I will describe the results from the 2011 FCA Pilot. 13 Lastly, I will discuss the calculation of the FCA rate the 14 Company is proposing to go into effect on June 1, 2012. 15 Importantly, this testimony does not adnress issues 16 related to making the FCA pilot mechanism permanent that is 17 presently before the Commission in Case No. IPC-E-11-19. 18 I . FIXED COST ADJUSTMNT MECHAISM 19 Q.What is the purpose of a fixed cost adj ustment 20 mechanism? 21 A.The FCA is a mechanism that "decouples," or 22 separates, energy sales from revenue in order to remove the 23 financial disincentive that exists when the Company invests 24 in DSM resources. Under the FCA, rates for Residential 25 Service (Schedules 1, 3, 4, and 5) and Small General Harris, DI 2 Idaho Power Company 1 Service (Schedule 7) customers are adj usted annually up or 2 down to recover or refund the difference between the fixed 3 costs authorized by the Commission in the Company's most 4 recent general rate case and the fixed costs that the 5 Company actually received through energy sales during the 6 previous year. Through the application of this mechanism, 7 the Company is not financially harmed by decreases in 8 energy sales wi thin the Residential and Small General 9 Service customer classes. 10 Q.Please describe the Fixed Cost Adjustment 11 mechanism. 12 A.For both the Residential and Small General 13 Service classes, the FCA mechanism is the same. The 14 formula used to determine the FCA amount is: 15 FCA = (CUST X FCC) - (NORM X FCE) 16 Where: 17 FCA = Fixed Cost Adj ustment; 18 CUST = Average Number of Customers, by class; 19 FCC = Fixed Cost per Customer rate, by class; 20 NORM = Weather-Normalized Energy, by class; and 21 FCE = Fixed Cost per Energy rate, by class. 22 Q.How is the FCA amount determined? 23 A.The FCA amount is the difference between the 24 Company's "allowed fixed cost recovery" (CUST X FCC) and 25 the "actual fixed cost recovery" (NORM X FCE). The Harris, DI 3 Idaho Power Company 1 "allowed fixed cost recovery" is determined by multiplying 2 the average number of customers for the previous calendar 3 year multiplied by the FCC rate established as a result of 4 the outcome in the Company's most current general rate case 5 proceeding in which the FCC rate was set. The "actual 6 fixed cost recovery" is determined by multiplying the 7 weather-normalized energy sales for the previous calendar 8 year times the FCE rate. The FCE rate was also established 9 in the Company's most current general rate case. 10 Q.What Idaho Power rate case was used to set the 11 levels of the FCC and FCE? 12 A.The rates for the FCC and FCE used in this 13 filing are the rates that were determined by Order Nos. 14 30722, 30740, and 30754 in Case No. IPC-E-08-10 ("2008 Rate 15 Case Orders"). Al though the Company recently completed a 16 general rate case, IPC-E-11-08, the effective date of the 17 Commission's order was January 1, 2012, which is outside of 18 the 2011 FCA pilot period. Therefore, the FCC and FCE 19 rates were not updated for this filing. 20 Q.Can the FCA true-up amount be either posi ti ve 21 or negative? 22 A.Yes. The FCA can be either posi ti ve or 23 negative. If the adjustment amount were positive, that 24 would indicate the Company's allowed fixed cost recovery 25 amount was more than the fixed costs actually recovered Harris, DI 4 Idaho Power Company 1 through the energy rate for that class of customers. This 2 would stem from the fact that the growth rate in weather- 3 normalized energy was less than the growth rate in 4 customers, i. e., the use per customer had decreased. The 5 effect would be that the Company had under-collected its 6 authorized fixed costs. In a similar fashion, if the FCA 7 were negative, that would indicate that the Company's 8 allowed fixed cost recovery amount was less than the fixed 9 costs actually recovered through the class energy rate and 10 would result in a refund of the adjustment amount to that 11 customer class. 12 II. ONGOING DEM-SIDE MAAGEMNT ACTIVITIES 13 Q. Please describe at a very high level your 14 understanding of the Company's continued commitment to 15 promote demand-side management acti vi ties through energy 16 efficiency and demand response programs in 2011. 17 A.Throughout 2011, the Company continued to 18 increase the availability of its DSM programs and continued 19 to offer new opportunities for customer participation. As 20 part of Idaho Power's ongoing commitment to promote DSM, 21 the Company continued to: 22 23 24 25 26 27 28 . Expand and broaden its energy efficiency and demand response programs to increase participation and energy savings; . Pursue energy efficiency appliance code standards; Harris, DI 5 Idaho Power Company 1 . Promote energy efficiency through rate designs; 2 3 . Enhance its evaluation, research and 4 verification methods of proposed DSM5 initiatives; 6 7 . Expand energy efficiency education and customer8 outreach; and 9 10 . Commit to internal promotion of energy11 efficiency. 12 13 A complete discussion of the Company's commitment to 14 DSM is detailed in the "Continued Commitment" section of 15 the Demand-Side Management 2011 Annual Report which will be 16 filed with the Commission by no later than March 15, 2012. 17 III." FCA DETERMINATION FOR CAENDAR YEAR 2011 18 Q. Did the FCA Pilot monthly rates for the FCC 19 and FCE change in 2011? 20 A.No. As stated above, the FCA mechanism is 21 intended to recover the difference between the fixed costs 22 authorized by the Commission in the Company's most recent, 23 applicable general rate case and the fixed costs actually 24 recovered through rates. The Commission affirmed this 25 position in Case No. IPC-E-10-21 by ordering that "the FCC 26 and FCE values for Schedule 54 shall accurately represent 27 the level of fixed costs previously established by the 28 Commission in IPC-E-08-10 and remain at that level until 29 such time as they can be more thoroughly examined and re- 30 established by the Commission in the context of the Harris, DI 6 Idaho Power Company 1 Company's next general rate case filing," Order No. 32171, 2 p. '6. 3 As explained earlier in my testimony, the FCC and 4 FCE rates that were used for the months of January 2011 5 through December 2011 are consistent with the revenue 6 requirement established by the Commission in the 2008 Rate 7 Case Orders and the rates that were in effect during 2011. 8 Q.Please describe the monthly FCC rates used for 9 reporting purposes during the 2011 calendar year of the FCA 10 Pilot. 11 A.Exhibi t No. 1 shows the monthly FCC rates used 12 for January through December reporting in 2011. For the 13 Residential class, the monthly FCC rate was $37.61 per 14 customer and for the Small General Service class, the 15 monthly FCC was $24.40. 16 Q.Please describe the monthly FCE rates used for 17 reporting purposes during the 2011 calendar year of the FCA 18 Pilot. 19 A.Exhibi t No. 1 details the Residential and 20 Small General Service monthly "shaped" FCE rates that were 21 used for monthly reporting purposes January through 22 December of 2011. 23 Q.Why are "shaped" FCE rates used for reporting 24 purposes? 25 Harris, DI 7 Idaho Power Company 1 A.The FCE rates are shaped to better match cause 2 and effect for accounting purposes so that the Company can 3 adhere to Generally Accepted Accounting Principles and 4 better estimate the financial impacts of the FCA 5 calculation at year-end. The ultimate FCA is determined 6 annually but is booked to Company accounts on a monthly 7 basis. The monthly accounting is similar to the Power Cost 8 Adjustment ("PCA") accounting practices. 9 Q. Has the Company been periodically reporting 10 the balance of the FCA amount to the Commission? 11 A.Yes. Since 2009, the Company has continued to 12 report the monthly FCA deferral balance in the monthly FCA 13 report provided to the Commission. Exhibit No. 2 is a copy 14 of the FCA report for 2011. The total combined monthly FCA 15 balance of a positive $10,273,295.88 can be seen on line 16 32, column 0 of this exhibit. 17 Q.What are the monthly FCA balances for calendar 18 year 2011 for both the Residential and Small General 19 Service classes? 20 A.Exhibi t No. 2 shows the derivation of a 21 positive $10,273,295.88 combined FCA for January 2011 22 through December 2011. This amount includes a positive 23 $8,800,827.39 (line 15, column 0) as the accumulated 24 balance for the Residential FCA and a posi ti ve 25 $1,472,468.49 (line 29, column 0) for the accumulated Harris, DI 8 Idaho Power Company 1 balance for the Small General Service FCA. Both amounts 2 include interest through December 2011. 3 Q.Were any adj ustments made to these amounts 4 once the Company's books were closed at year-end 2011? 5 A.Yes. When the Company's books were closed at 6 year-end, the average prorated customer count and annual 7 weather-normalized energy sales were determined. Once 8 these were determined, the "allowed fixed cost recovery" 9 (average prorated customer count X FCC) and the "actual 10 fixed cost recovered" (annual weather-normalized energy 11 sales X FCE) could be calculated. 12 The difference between this year-end determination 13 of the FCA balances and the sum of the twelve monthly 14 reported estimates of the FCA balances required adjustments 15 to the FCA deferral account. 16 Q.What were the adj ustments made to the 17 Residential and Small General Service FCA balances? 18 A.As part of 2011 year-end closing entries, the 19 Company booked the adjustments to the Residential and Small 20 General Service FCA balances in the month of December. For 21 the Residential class, an adj ustment of a posi ti ve 22 $252,487.69 was added to the monthly deferral calculation 23 of $973,292.55 for December (Exhibit No.4, line 14, column 24 0) resulting in a total deferral of $1,225,780.24 (Page 1 25 of Exhibit No.3, line 6, column N), not including Harris, DI 9 Idaho Power Company 1 interest. For the Small General Service class, a posi ti ve 2 adj ustment of $30,963.21 was added to the monthly deferral 3 calculation of $82,956.09 for December (Exhibit No.4, line 4 30, column 0) resulting in a total deferral of 5 $113,919.30(Page 1 of Exhibit No.3, line 20, column N), 6 not including interest. 7 Q.What is the total amount of the FCA, including 8 interest, the Company is requesting to implement in rates 9 on June 1, 2012? 10 A.Exhibi t No. 3 shows the FCA balances and 11 adjustments, plus interest calculated through May 2012. 12 The total amount of the FCA the Company is requesting to 13 implement in rates on June 1, 2012, is a posi ti ve 14 $10,315,927.33 reflected on line 32, column T of Exhibit 15 No.3. The FCA for the Residential class shows a posi ti ve 16 $8,837,352.59 reflected on line 15, columnT of Exhibit No. 17 3. For the Small General Service class, an additional 18 $1,478,574.74 will need to be recovered as part of the FCA. 19 This amount is reflected on line 29, column T of Exhibit 20 No.3. 21 Q.What is the significance of these numbers with 22 respect to the Company's recovery of its fixed costs? 23 A.Since the Residential FCA is a posi ti ve 24 number, it means that the average use per customer 25 decreased from the level established in the 2008 Rate Case Harris, DI 10 Idaho Power Company 1 Orders. Therefore, the Residential class will receive an 2 increase to allow for recovery of the authorized fixed 3 costs that were not collected through the energy charges 4 during the year. The same holds true for the Small General 5 Service class, meaning that the use per customer for this 6 class has also decreased based on the level established by 7 the 2008 Rate Case Orders, and the Company has under- 8 collected its authorized level of fixed costs. 9 iv. CACULTION OF THE FIXED COST ADJUSTMNT RATE 10 Q. Please describe the calculation of the FCA 11 rate the Company is proposing to go into effect on June 1, 12 2012. 13 A.The FCA rate the Company proposes to go into 14 effect on June 1, 2012, was calculated by taking the FCA 15 true-up balances described above and dividing by the June 16 1, 2012, through May 31, 2013, test year weather-normalized 17 load by the corresponding customer class. This is the same 18 period as the PCA test year. 19 Q.What has the Company determined the test year 20 weather-normalized load to be for both the Residential and 21 Small General Service classes? 22 A.The Company's test year weather-normalized 23 load is 4,901,215,508 kilowatt-hours ("kWh") for the 24 Residential class and 144,888,296 kWh for the Small General 25 Service class. Harris, DI 11 Idaho Power Company 1 Q.What FCA rate would be required in order for 2 the Company to recover all of its authorized fixed costs 3 associated with the Residential and Small General Service 4 classes? 5 A.Because the Residential and Small General 6 Service classes reduced their energy consumption and 7 thereby the Company under-collected its authorized fixed 8 costs as determined by the 2008 Rate Case Orders, each 9 class requires a rate surcharge in order to recover 10 authorized levels of fixed costs. 11 The Residential class requires recovery of 12 $8,837,352.59, which would require a FCA rate of 0.1803 13 cents per kWh ($8,837,352.59 X 100 / 4,901,215,508 kWh). 14 The Small General Service class requires recovery of fixed 15 costs in the amount of $ 1,478,574. 74. This would require a 16 FCA rate for the Small General Service class of 1.0205 17 cents per kWh ($1,478,574.74 X 100 / 144,888,296 kWh). 18 Q.What are the FCA rates the Company proposes to 19 place into effect June 1, 2012, through May 31, 2013? 20 A.The FCA rates the Company proposes to 21 implement on June 1, 2012, is a combined rate increase that 22 will recover an additional $1,159,520 above what is 23 currently recovered through existing FCA rates and 24 represents an average increase of 0.28 percent above 25 Harris, DI 12 Idaho Power Company 1 current Residential and Small General Service classes 2 billed revenues. 3 Q.What are the corresponding FCA rates for the 4 Residential and Small General Service classes based on a 5 combined and equal FCA rate increase of 0.28 percent? 6 A.The FCA rate for the Residential class is 7 0.2028 cents per kWh and the corresponding rate for the 8 Small General Service class is 0.2597 cents per kWh. 9 Q.Why is the Company proposing to combine the 10 FCA balances of the Residential and Small General Service 11 classes when establishing the FCA rates for recovery of 12 fixed costs? 13 A.The Company considered several issues 14 regarding the magnitude of the rate impacts to the 15 Residential and Small General Service classes when deciding 16 to combine the FCA balances for recovery. 17 First, this method of recovery is consistent with 18 the first four years of the FCA Pilot when the Residential 19 and Small General Service balances were combined to create 20 the rate adjustments for each class. Second, by combining 21 the Residential and Small General Service FCA balances and 22 determining the rate based on an equal FCA rate adjustment 23 of 2.56 percent above base rates for each class, the 24 overall rate impact to customers in these classes is more 25 representative of the required fixed cost recovery for each Harris, DI 13 Idaho Power Company 1 class. In other words, by not applying the same rate to 2 the Residential and Small General Service classes, the 3 Company collects a more representative amount of required 4 fixed costs from each class. This methodology is 5 consistent with the derivation of the 2009 and 2010 FCA 6 rates which were approved by the Commission. Finally, this 7 methodology provides the Company the opportunity to fully 8 recover its Residential and Small General Service classes' 9 authorized fixed costs in one year's time. 10 Q.What is the percentage increase in revenue as 11 measured from total billed amounts currently recovered from 12 customers, including the current FCA? 13 A. The current test year billed revenue from base 14 rates and the Fixed Cost Adj ustment, for the affected 15 classes is $411,577,543. The requested increase is 16 $1,159,520, or 0.28 percent. 17 Q.How will the Company incorporate the 18 surcharges for the Residential and Small General Service 19 classes on customers' bills? 20 A.The Company proposes to continue including the 21 FCA with the Energy Efficiency Services Charge on 22 Residential and Small General Service customers' bills. 23 Q.Does this complete your testimony? 24 A.Yes, it does. 25 Harris, DI 14 Idaho Power Company BEFORE THE IDAHO PUBLIC UTiliTIES COMMISSION CASE NO. IPC-E-12-12 IDAHO POWER COMPANY HARRIS, 01 TESTIMONY EXHIBIT NO.1 -o N o m Q) • w) < (0 I (1 ) CD CD & - 3• o C’ ) 0 Z 0 -- u - a • OQ Tn ID A H O PO W E R CO M P A N Y FC C & FC E Ra t e s Ba s e d on IP C - E - 0 8 - 1 0 Fi n a l Or d e r No . 30 7 2 2 an d Re c o n s i d e r a t i o n Or d e r No . 30 7 5 4 Us e d fo r Mo n t h l y Fo r e c a s t fo r 20 0 9 , 20 1 0 , an d 20 1 1 Re s i d e n t i a l Sm a l l Co m m e r c i a l Au t h o r i z e d Fi x e d Co s t Re c o v e r y $1 7 6 , 4 7 4 , 5 1 7 $9 , 1 3 5 , 1 2 5 Nu m b e r of Cu s t o m e r s 39 1 , 0 5 7 31 , 1 9 6 Re s i d e n t i a l Sm a l l Co m m e r c i a l FC C En e r g y FC E FC C En e r g y FC E Ja n u a r y $3 7 . 6 1 58 0 , 3 9 7 , 7 9 4 $0 0 2 5 3 3 8 $1 4 , 7 0 6 , 1 1 9 $2 4 . 4 0 20 , 6 7 2 , 0 5 4 $0 0 3 6 8 2 6 $7 6 1 , 2 6 9 Fe b r u a r y $3 7 . 6 1 52 9 , 6 0 6 , 2 0 7 $0 0 2 7 7 6 8 $1 4 , 7 0 6 , 1 0 5 $2 4 . 4 0 19 , 7 2 0 , 7 0 8 $0 0 3 8 6 0 2 $7 6 1 ,2 5 9 Ma r c h $3 7 . 6 1 47 0 , 3 4 7 , 8 1 8 $0 0 3 1 2 6 7 $1 4 , 7 0 6 , 3 6 5 $2 4 . 4 0 16 , 2 8 7 , 3 1 4 $0 0 4 6 7 3 9 $7 6 1 , 2 5 3 Ap r i l $3 7 . 6 1 40 4 , 9 4 5 , 7 2 2 $0 0 3 6 3 1 6 $1 4 , 7 0 6 , 0 0 9 $2 4 . 4 0 14 , 6 2 5 , 7 0 0 $0 0 5 2 0 5 0 $7 6 1 , 2 6 8 Ma y $3 7 . 6 1 32 7 , 6 0 9 , 3 9 4 $0 0 4 4 8 8 9 $1 4 , 7 0 6 , 0 5 8 $2 4 . 4 0 12 , 6 8 7 , 9 6 7 $0 0 5 9 9 9 9 $7 6 1 , 2 6 5 Ju n e $3 7 . 6 1 32 3 , 1 2 3 , 4 4 7 $0 0 4 5 5 1 3 $1 4 , 7 0 6 , 3 1 7 $2 4 . 4 0 13 , 9 8 3 , 2 9 8 $0 0 5 4 4 4 1 $7 6 1 , 2 6 5 Ju l y $3 7 . 6 1 37 3 , 1 7 0 , 0 7 5 $0 0 3 9 4 0 9 $1 4 , 7 0 6 , 2 5 9 $2 4 . 4 0 1 5 , 7 6 1 , 1 6 4 $0 0 4 8 3 0 0 $7 6 1 , 2 6 4 Au g u s t $3 7 . 6 1 43 8 , 2 1 3 , 5 8 1 $0 0 3 3 5 5 9 $1 4 , 7 0 6 , 0 1 0 $2 4 . 4 0 16 , 5 4 8 , 6 0 7 $0 0 4 6 0 0 1 $7 6 1 , 2 5 2 Se p t e m b e r $3 7 . 6 1 39 2 , 5 4 3 , 0 3 7 $0 0 3 7 4 6 4 $1 4 , 7 0 6 , 2 3 2 $2 4 . 4 0 15 , 3 4 0 , 4 5 1 $0 0 4 9 6 2 4 $7 6 1 , 2 5 5 Oc t o b e r $3 7 . 6 1 33 2 , 6 0 2 , 9 5 5 $0 0 4 4 2 1 6 $1 4 , 7 0 6 , 3 7 2 $2 4 . 4 0 1 3 , 7 7 1 , 2 8 4 $0 0 5 5 2 7 9 $7 6 1 , 2 6 3 No v e m b e r $3 7 . 6 1 38 5 , 2 0 0 , 4 7 6 $0 0 3 8 1 7 8 $1 4 , 7 0 6 , 1 8 4 $2 4 . 4 0 14 , 3 3 7 , 2 8 2 $0 0 5 3 0 9 7 $7 6 1 , 2 6 7 De c e m b e r $3 7 . 6 1 50 7 , 3 2 6 , 4 4 1 $0 0 2 8 9 8 8 $1 4 , 7 0 6 , 3 7 9 $2 4 . 4 0 16 , 8 5 0 , 3 9 7 $0 0 4 5 1 7 8 $7 6 1 , 2 6 7 To t a l 5, 0 6 5 , 0 8 6 , 9 4 7 $1 7 6 , 4 7 4 , 4 0 9 19 0 , 5 8 6 , 2 2 6 $9 , 1 3 5 , 1 4 7 Di f f e r e n c e ($ 1 0 8 ) $2 2 An n u a l FC C an d FC E $4 5 1 . 2 8 $0 0 3 4 8 4 1 $2 9 2 . 8 3 $0 0 4 7 9 3 2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-12 IDAHO POWER COMPANY HARRIS, 01 TESTIMONY EXHIBIT NO.2 A B C D E F G H I J . K 1 Fi x e d C o s t A d j u s t m e n t 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 Ju l Y Au a u s t Se p t e m b e r 2 fo r t h e y e a r e n d e d D e c e m b e r 3 1 , 2 0 1 1 3 4 R e s i d e n t i a l F C A : 5 B e g i n n i n g B a l a n c e $ 53 2 , 3 7 7 9 6 1, 2 1 8 , 6 1 2 . 2 1 1, 8 2 0 , 5 7 0 . 4 1 2, 3 0 5 , 0 3 1 . 3 1 2, 7 8 4 , 0 4 2 . 7 8 3, 5 4 0 , 4 7 7 8 0 4, 2 0 7 , 9 7 2 . 5 1 5, 3 5 1 , 9 3 4 . 3 1 6 A m o u n t D e f e r r e d $ 53 2 , 3 7 7 9 6 68 6 , 2 3 4 . 2 5 60 1 , 9 5 8 . 2 0 48 4 , 4 6 0 . 9 0 47 9 , 0 1 1 . 4 7 75 6 , 4 3 5 . 0 2 66 7 , 4 9 4 . 7 1 '1 , 1 4 3 , 9 6 1 . 8 0 71 0 , 9 2 1 . 4 9 7 E n d i n g B a l a n c e $ 53 2 , 3 7 7 9 6 1, 2 1 8 , 6 1 2 . 2 1 1, 8 2 0 , 5 7 0 . 4 1 2,3 0 5 , 0 3 1 . 3 1 2, 7 8 4 , 0 2 . 7 8 3, 5 4 0 , 4 7 7 8 0 4, 2 0 7 , 9 7 2 . 5 1 5, 3 5 1 , 9 3 4 . 3 1 6, 0 6 2 , 8 5 5 . 8 0 8 9 I n t e r e s t : 10 Ac c r u a l t h r u P r i o r M o n t h $ 0. 0 0 0. 0 0 44 3 . 6 5 1, 4 5 9 . 1 6 2, 9 7 6 . 3 0 4, 8 9 7 . 1 6 7,2 1 7 . 2 0 10 , 1 6 7 . 6 0 13 , 6 7 4 . 2 4 11 Mo n t h l y I n t e r e s t R a t e 1.0 % 1. 0 % 1. 0 % 1. 0 % 1.0 % 1. 0 % 1. 0 % 1. 0 % 1.0 % 12 Mo n t h l y l n t e r e s t l n c l l E x p ) $ 0. 0 0 44 3 . 6 5 1,0 1 5 . 5 1 1, 5 1 7 . 1 4 1, 9 2 0 . 8 6 23 2 0 . 0 4 29 5 0 . 4 0 35 0 6 . 6 4 4, 4 5 9 . 9 5 13 In t e r e s t A c c r u e d t o d a t e $ 0. 0 0 44 3 . 6 5 1, 4 5 9 . 1 6 2, 9 7 6 . 3 0 4, 8 9 7 . 1 6 7, 2 1 7 . 2 0 10 , 1 6 7 . 6 0 13 , 6 7 4 . 2 4 18 , 1 3 4 . 1 9 14 15 To t a l R e s i d e n t i a l F C A : 53 2 , 3 7 7 9 6 1, 2 1 9 , 0 5 5 . 8 6 1 8 2 2 , 0 2 9 . 5 7 23 0 8 , 0 0 7 . 6 1 27 8 8 , 9 3 9 . 9 4 3, 5 4 7 , 6 9 5 . 0 0 4,2 1 8 , 1 4 0 . 1 1 5,3 6 5 8 0 8 . 5 5 6, 0 8 0 , 9 8 9 . 9 9 16 17 18 Sm a l l C o m m e r i c a l F C A : 19 Be g i n n i n g B a l a n c e $ 0. 0 0 14 5 , 6 9 5 . 1 0 30 8 , 7 0 6 . 0 2 40 3 , 5 7 0 . 1 8 49 9 , 2 8 7 . 2 6 59 2 , 6 0 8 . 3 3 74 7 , 8 8 0 . 2 9 90 1 , 3 0 7 . 4 3 1, 0 3 4 , 4 1 1 . 3 20 Am o u n t D e f e r r e d $ 14 5 , 6 9 5 . 1 0 16 3 , 0 1 0 . 9 2 94 , 8 6 4 . 1 6 95 , 7 1 7 . 0 8 93 , 3 2 1 . 0 7 15 5 2 7 1 . 9 6 15 3 , 4 2 7 . 1 4 13 3 , 1 0 4 . 3 0 10 2 , 8 1 2 . 6 1 21 En d i n a B a l a n c e $ 14 5 , 6 9 5 . 1 0 30 8 , 7 0 6 . 0 2 40 3 , 5 7 0 . 1 8 49 9 , 2 8 7 . 2 6 59 2 , 8 0 8 . 3 3 74 7 , 8 8 0 . 2 9 90 1 , 3 0 7 . 4 3 1, 0 3 4 , 4 1 1 . 7 3 1, 1 3 7 , 2 2 4 . 3 4 22 23 In t e r e s t : 24 Ac c r u a l t h r u P r i o r M o n t h $ 0. 0 0 0.0 0 12 1 . 4 1 37 8 . 6 7 71 4 . 9 8 1,1 3 1 . 0 5 1,6 2 4 . 8 9 2, 2 4 8 . 1 2 2, 9 9 9 . 2 1 25 Mo n t h l y I n t e r e s t R a t e 1. 0 % 1. 0 % 1.0 % 1.0 % 1. 0 % 1. 0 % 1. 0 % 1.0 % 1. 0 % 26 Mo n t h l y I n t e r e s t I n c l ( E x p ) $ 0. 0 0 12 1 . 1 25 7 . 2 6 33 6 . 3 1 41 6 . 0 7 49 3 . 8 4 62 3 . 2 3 75 1 . 0 9 86 2 . 0 1 27 In t e r e s t A c c r u e d t o d a t e $ 0. 0 0 12 1 . 4 1 37 8 . 6 7 71 4 . 9 8 1, 1 3 1 . 0 5 1,6 2 4 . 8 9 2, 2 4 8 . 1 2 2, 9 9 . 2 1 3, 8 6 1 . 2 2 28 29 To t a l S m a l l C o m m e r c i a l F C A : 14 5 6 9 5 . 1 0 30 8 8 2 7 . 4 3 40 3 9 4 8 . 8 5 50 0 , 0 0 2 . 2 4 59 3 7 3 9 . 3 8 74 9 5 0 5 . 1 8 90 3 5 5 5 . 5 5 10 3 7 4 1 0 . 9 4 11 4 1 0 8 5 . 5 6 30 31 32 To t a l F i x e d C o s t A d j u s t m e n t $ 67 8 , 0 7 3 0 6 1, 5 2 7 , 8 8 3 . 2 9 2, 2 2 5 , 9 7 8 . 4 2 28 0 8 0 0 9 . 8 5 33 8 2 6 7 9 . 3 2 4, 2 9 7 2 0 0 . 1 8 5, 1 2 1 , 6 9 5 . 6 6 6, 4 0 3 , 0 1 9 . 4 9 7,2 2 2 , 0 7 5 . 5 5 35 36 37 En t r i e s : 38 59 9 X O O O O l 9 9 9 1 8 2 3 0 2 ( 2 5 4 3 0 2 ) 67 8 , 0 7 3 . 0 6 84 9 , 8 1 0 . 2 3 69 8 , 0 9 5 . 1 3 58 2 , 0 3 1 . 4 3 57 4 , 6 6 9 . 4 7 91 4 , 5 2 0 . 8 6 82 4 , 4 9 5 . 4 8 1, 2 8 1 , 3 2 3 . 8 3 81 9 , 0 5 6 . 0 6 39 59 9 X O O O O L 9 9 9 4 4 0 3 0 1 15 3 2 , 3 7 7 9 6 ) 16 8 6 , 2 3 4 . 2 5 16 0 1 , 9 5 8 . 2 0 ) 14 6 4 , 4 6 0 . 9 0 ) 14 7 9 , 0 1 1 . 4 7 ) 17 5 6 , 4 3 5 . 0 2 ) 18 6 7 , 4 9 4 . 7 1 1 11 , 1 4 3 , 9 6 1 . 8 0 (7 1 0 , 9 2 1 . 4 9 40 59 9 X O O L 9 9 9 4 4 2 3 0 1 (1 4 5 , 6 9 5 . 1 0 ) (1 6 3 , 0 1 0 . 9 2 ) (9 4 , 8 6 4 . 1 6 ) (9 5 , 7 1 7 . 0 8 ) (9 3 , 3 2 1 . 0 7 ) (1 5 5 , 2 7 1 . 9 6 ) (1 5 3 , 4 2 7 . 1 4 ) (1 3 3 , 1 0 4 . 3 0 (1 0 2 , 8 1 2 . 6 1 ) 41 59 9 X O O O O L 9 9 9 4 2 1 0 0 6 ( 4 3 1 0 1 3 ) - (5 6 . 0 6 ) (1 , 2 7 2 . 7 7 (1 , 8 5 3 . 4 5 ) (2 , 3 3 6 . 9 3 ) (2 , 8 1 3 . 8 8 ) (3 , 5 7 3 . 6 3 ) (4 , 2 5 1 . 7 3 ) (5 , 3 2 1 . 9 6 ) 42 "t N O m Il ' I I X (, I e n : : (1 I I ( 1 e T -J 3 . z ; : o e n 0 z ~- - : - 9 "t " t N 00 imI..Ni..N L M N a 1 Oc t o b e r No v e m b e r De c e m b e r To t a l 2 3 4 5 6, 0 6 2 , 8 5 5 . 8 0 6, 3 7 5 , 5 0 5 . 9 3 7, 5 4 0 , 2 6 4 . 1 1 6 31 2 , 6 5 0 . 1 3 1,1 6 4 , 7 5 8 . 1 8 1,2 2 5 , 7 8 0 . 2 4 8, 7 6 6 , 0 4 4 . 3 5 7 6,3 7 5 , 5 0 5 . 9 3 7, 5 4 0 , 2 6 4 . 1 1 8, 7 6 6 , 0 4 4 . 3 5 8 9 10 18 , 1 3 4 . 1 9 23 , 1 8 6 . 5 7 28 , 4 9 9 . 4 9 11 1. 0 % 1. 0 % 1.0 % 12 50 5 2 . 3 8 53 1 2 . 9 2 62 8 3 . 5 5 34 7 8 3 . 0 4 13 23 , 1 8 6 . 5 7 28 , 4 9 9 . 4 9 34 , 7 8 3 . 0 4 14 15 63 9 8 , 6 9 2 . 5 0 7, 5 6 8 , 7 6 3 . 6 0 8, 8 0 0 , 8 2 7 . 3 9 88 0 0 , 8 2 7 . 3 9 16 17 18 19 1,1 3 7 , 2 2 4 . 3 4 1, 2 4 4 , 5 2 7 . 8 7 1, 3 5 1 , 5 7 6 . 8 6 20 10 7 , 3 0 3 . 5 3 10 7 , 0 4 8 . 9 9 11 3 , 9 1 9 . 3 0 14 6 5 , 4 9 6 . 1 6 21 1,2 4 4 , 5 2 7 . 8 7 1, 3 5 1 , 5 7 6 . 8 6 1, 4 6 5 , 4 9 6 . 1 6 22 23 24 3, 8 6 1 . 2 2 4, 8 0 8 . 9 1 5, 8 4 6 . 0 2 25 1.0 % 1. 0 % 1. 0 % 26 94 7 . 6 9 10 3 7 . 1 1 1, 1 2 6 . 3 1 69 7 2 . 3 3 Z7 4,8 0 8 . 9 1 5, 8 4 6 . 0 2 6, 9 7 2 . 3 3 28 29 12 4 9 3 3 6 . 7 8 13 5 7 4 2 2 . 8 8 14 7 2 4 6 8 . 4 9 14 7 2 4 6 8 . 4 9 30 31 32 7, 6 4 8 , 0 2 9 . 2 8 89 2 6 1 8 6 . 4 8 10 2 7 3 , 2 9 5 . 8 8 10 , 2 7 3 , 2 9 5 . 8 8 35 36 37 38 42 5 , 9 5 3 . 7 3 1, 2 7 8 , 1 5 7 . 2 0 1, 3 4 7 , 1 0 9 . 4 0 39 13 1 2 , 6 5 0 . 1 3 11 , 1 6 4 , 7 5 8 . 1 8 (1 , 2 2 5 , 7 8 0 . 2 4 \ 40 (1 0 7 , 3 0 3 . 5 3 (1 0 7 , 0 4 8 . 9 9 ) (1 1 3 , 9 1 9 . 3 0 ) 41 (6 , 0 0 0 . 0 7 (6 , 3 5 0 . 0 3 ) (7 , 4 0 9 : 8 6 \ 42 "' N ( ) m W' W X tC I c i : : CD W C D e ' I\ 3 . Z ; : o C I 0 Z -- . 0 I\ = u = u . () ( ) I \ imI~I\i~I\ BEFORE THE .."" IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-12 IDAHO POWER COMPANY HARRIS, 01 TESTIMONY EXHIBIT NO.3 A B C D E F (; H I i K L Fi x e d C o s t A d i u s t m e n t Ja n u a r v Fe b r u a r v Ma r c h Ao r i l Ma v Ju n e Ju l v Au n u s t Se n t e m b e r Oc t o b e r fo r t h e v e a r e n d e d D e c e m b e r 3 1 , 2 0 1 1 Re s i d e n t i a l F C A : B" " i n n i n n B a l a n c e $ 53 2 , 3 7 7 9 6 1 , 2 1 8 , 6 1 2 . 2 1 1 , 8 2 0 , 5 7 0 . 4 1 2,3 0 5 , 0 3 1 . 3 1 2,7 8 4 , 0 4 2 . 7 8 3,5 4 0 , 4 7 7 8 0 4, 2 0 7 , 9 7 2 5 1 5,3 5 1 , 9 3 4 . 3 1 6,0 6 2 , 8 5 5 . 8 0 Am o u n t D e f e r r e d $ 53 2 , 3 7 7 . 9 6 68 6 , 2 3 4 . 2 5 60 1 , 9 5 8 . 2 0 48 4 , 4 6 0 . 9 0 47 9 , 0 1 1 . 4 7 75 6 , 4 3 5 . 0 2 66 7 , 4 9 4 . 7 1 11 4 3 , 9 6 1 . 8 0 71 0 , 9 2 1 . 4 9 31 2 , 6 5 0 . 1 3 En d i n o B a l a n c e $ 53 2 , 3 7 7 9 6 1,2 1 8 , 6 1 2 . 2 1 1,8 2 0 , 5 7 0 . 4 1 2, 3 0 5 , 0 3 1 . 3 1 2,7 8 4 , 0 4 2 . 7 8 3, 5 4 0 , 4 7 7 8 0 4, 2 0 7 , 9 7 2 . 5 1 5, 3 5 1 , 9 3 4 . 3 1 6, 0 6 2 , 8 5 5 . 8 0 6,3 7 5 , 5 0 5 . 9 3 In t e r e s : 1i A c c r u a l t h r u P r i o r M o n t h $ 0. 0 0 0. 0 0 44 3 . 6 5 1, 4 5 9 . 1 6 2,9 7 6 . 3 0 4, 8 9 7 . 1 6 7, 2 1 7 . 2 0 10 , 1 6 7 . 6 0 13 , 6 7 4 . 2 4 18 , 1 3 4 . 1 9 Mo n t h l v I n t e r e s t R a t e 1.0 % 1. 0 % 1. 0 % 1.0 % 1. 0 % 1.0 % 1. 0 % 1. 0 % 1.0 % 1.0 % Mo n t h l v I n t e r e s t I n c / ( E x o ) $ 0. 0 0 44 3 . 6 5 1, 0 1 5 . 5 1 15 1 7 . 1 4 1,9 2 0 . 8 6 2, 3 2 0 . 0 4 2, 9 5 0 . 4 0 35 0 6 . 6 4 4, 4 5 9 . 9 5 5, 0 5 2 . 3 8 In t e r e s t A c c r u e d t o d a t e $ 0. 0 0 44 3 . 6 5 1, 4 5 9 . 1 6 2,9 7 6 . 3 0 4, 8 9 7 . 1 6 7,2 1 7 . 2 0 10 , 1 6 7 . 6 0 13 , 6 7 4 . 2 4 18 , 1 3 4 . 1 9 23 , 1 8 6 . 5 7 To t a l R e s i d e n t i a l F C A : 53 2 , 3 7 7 . 9 6 1 2 1 9 , 0 5 5 . 8 6 1, 8 2 2 , 0 2 9 . 5 7 2,3 0 8 , 0 0 7 . 6 1 2,7 8 8 , 9 3 9 . 9 4 3, 5 4 7 6 9 5 . 0 0 4, 2 1 8 , 1 4 0 . 1 1 5, 3 6 5 , 6 0 8 . 5 5 6,0 8 0 9 8 9 . 9 9 6, 3 9 8 , 6 9 2 . 5 0 Sm a l l C o m m e r l c a l F C A : Be a i n n i n a B a l a n c e $ 0. 0 0 14 5 , 6 9 5 . 1 0 30 8 , 7 0 6 . 0 2 40 3 , 5 7 0 . 1 8 49 9 , 2 8 7 . 2 6 59 2 , 6 0 8 . 3 3 74 7 , 8 8 0 . 2 9 90 1 , 3 0 7 . 4 3 1,0 3 4 , 4 1 1 . 7 3 1,1 3 7 , 2 2 4 . 3 4 Am o u n t D e f e r r e d $ 14 5 , 6 9 5 . 1 0 16 3 , 0 1 0 . 9 2 94 , 8 6 4 . 1 6 95 , 7 1 7 . 0 8 93 , 3 2 1 . 0 7 15 5 , 2 7 1 . 9 6 15 3 , 4 2 7 . 1 4 13 3 , 1 0 4 . 3 0 10 2 , 8 1 2 . 6 1 10 7 , 3 0 3 . 5 3 En d i n a B a l a n c e $ 14 5 , 6 9 5 . 1 0 30 8 , 7 0 6 . 0 2 40 3 , 5 7 0 . 1 8 49 9 , 2 8 7 . 2 6 59 2 , 6 0 8 . 3 3 74 7 , 8 8 0 . 2 9 90 1 , 3 0 7 . 4 3 1, 0 3 4 , 4 1 1 . 7 3 1,1 3 7 , 2 2 4 . 3 4 1,2 4 4 , 5 2 7 . 8 7 In t e r e s t Ac c r u a l t h r u P r i o r M o n t h $ 0. 0 0 0.0 0 12 1 . 4 1 37 8 . 6 7 71 4 . 9 8 1, 1 3 1 . 0 5 1, 6 2 4 . 8 9 2,2 4 8 . 1 2 2, 9 9 9 . 2 1 3, 8 6 1 . 2 2 Mo n t h T V l n t e r e s t R a t e 1. 0 % 1. 0 % 1.0 % 1.0 % 1. 0 % 1. 0 % 1. 0 % 1.0 % 1. 0 % 1. 0 % Mo n t l v l n t e r e t I n c J / E x o l $ 0. 0 0 12 1 . 4 1 25 7 . 2 6 33 6 . 3 1 41 6 . 0 7 49 3 . 8 4 62 3 . 2 3 75 1 . 0 9 86 2 . 0 1 94 7 . 6 9 In t e r e s t A c c r e d t o d a t e $ 0. 0 0 12 1 . 4 1 37 8 . 6 7 71 4 . 9 8 1, 1 3 1 . 0 5 1, 6 2 4 . 8 9 2,2 4 8 . 1 2 2, 9 9 9 . 2 1 3, 8 6 1 . 2 2 4, 8 0 8 . 9 1 To t a l S m a l l C o m m e r c i a l F C A : 14 5 , 6 9 5 . 1 0 30 8 8 2 7 . 4 3 40 3 , 9 4 8 . 8 5 50 0 , 0 0 2 . 2 4 59 3 7 3 9 . 3 8 74 9 , 5 0 5 . 1 8 90 3 , 5 5 5 . 5 5 1, 0 3 7 4 1 0 . 9 4 1,1 4 1 0 8 5 . 5 6 1, 2 4 9 , 3 3 6 . 7 8 32 T o t a l F i x e d C o s t A d j u s t m e n t $ 67 8 0 7 3 0 6 15 2 7 8 8 3 . 2 9 2,2 2 5 9 7 8 . 4 2 28 0 8 0 0 9 . 8 5 33 8 2 6 7 9 . 3 2 42 9 7 2 0 0 . 1 8 5, 1 2 1 6 9 5 . 6 6 64 0 3 0 1 9 . 4 9 72 2 2 0 7 5 . 5 5 7, 6 4 8 0 2 9 . 2 8 En t r i e s : 59 9 X 0 0 0 0 1 9 9 9 1 8 2 3 0 2 ( 2 5 4 3 0 2 ) 67 8 , 0 7 3 . 0 6 64 9 , 8 1 0 . 2 3 69 8 , 0 9 5 . 1 3 58 2 , 0 3 1 . 4 3 57 4 , 6 6 9 . 4 7 91 4 , 5 2 0 . 8 6 82 4 , 4 9 5 . 4 8 1, 2 8 1 , 3 2 3 . 8 3 81 9 , 0 5 6 . 0 6 42 5 , 9 5 3 . 7 3 59 9 X 0 0 0 0 1 9 9 9 4 4 0 3 0 1 /5 3 2 , 3 7 7 9 6 /6 8 6 , 2 3 4 . 2 5 /6 0 1 , 9 5 8 . 2 0 /4 8 4 , 4 6 0 . 9 0 /4 7 9 , 0 1 1 . 4 7 17 5 6 , 4 3 5 . 0 2 16 6 7 , 4 9 4 . 7 1 1, 1 4 3 , 9 6 1 . 8 0 17 1 0 , 9 2 1 . 4 9 31 2 , 6 5 0 . 1 3 59 9 X 0 0 0 0 1 9 9 9 4 4 2 3 0 1 /1 4 5 , 6 9 5 . 1 0 /1 6 3 , 0 1 0 . 9 2 /9 4 , 8 6 4 . 1 6 (9 5 , 7 1 7 . 0 8 (9 3 , 3 2 1 . 0 7 11 5 5 , 2 7 1 . 9 6 11 5 3 , 4 2 7 . 1 4 11 3 3 , 1 0 4 . 3 0 /1 0 2 , 8 1 2 . 6 1 10 7 , 3 0 3 . 5 3 59 9 X 0 0 0 0 1 9 9 9 4 2 1 0 0 6 1 4 3 1 0 1 3 \ - /5 6 5 . 0 6 /1 , 2 7 2 . 7 7 (1 , 8 5 3 . 4 5 (2 , 3 3 6 . 9 3 12 , 8 1 3 . 8 8 13 , 5 7 3 . 6 3 14 , 2 5 7 . 7 3 /5 , 3 2 1 . 9 6 16 , 0 0 0 . 0 7 1J N ( ) m Il ' I I X CO i ( / : : (1 I I ( 1 õ ' -' = l Z ; : o( ; ï O Z -- . 0 N= i = i ' () ( ) ( ¡ imI..Ni..N A B M N 0 P 0 R S T Fi x e d C o s t A d i u s t m e n t No v e m b e r De c e m b e r Ja n u a r v Fe b r u a r v Ma r c h An r i l Ma v To l a l fo r t h e v e a r e n d e d D e c e m b e r 3 1 , 2 0 1 1 Re s i d e n t i a l F C A : Be a l n n i n a B a l a n c e $ 6,3 7 5 , 5 0 5 . 9 3 7, 5 4 0 , 2 6 4 . 1 1 8, 7 6 6 , 0 4 4 . 3 5 8, 7 6 6 , 0 4 4 . 3 5 8, 7 6 6 , 0 4 4 . 3 5 8,7 6 6 , 0 4 4 . 3 5 8,7 6 6 , 0 4 4 . 3 5 Am o u n t D e f e r r e d $ 1, 1 6 4 , 7 5 8 . 1 8 1 2 2 5 , 7 8 0 . 2 4 - - - - - 8, 7 6 6 , 0 4 4 . 3 5 En d i n a B a l a n c e $ 7,5 4 0 , 2 6 4 . 1 1 8, 7 6 6 , 0 4 4 . 3 5 8, 7 6 6 , 0 4 4 . 3 5 8,7 6 6 , 0 4 4 . 3 5 8, 7 6 6 , 0 4 4 . 3 5 8, 7 6 6 , 0 4 4 . 3 5 8,7 6 6 , 0 4 4 . 3 5 In t e r e s t : Ac c r u a l t h r u P r i o r M o n t h $ 23 , 1 8 6 . 5 7 28 , 4 9 9 . 4 9 34 , 7 8 3 . 0 4 42 , 0 8 8 . 0 8 49 , 3 9 3 . 1 2 56 , 6 9 8 . 1 6 64 , 0 0 3 . 2 0 Mo n t h i Y - I n t e r e s t R a t e 1. 0 % 1.0 % 1.0 % 1. 0 % 1.0 % 1. 0 % 1.0 % Mo n t h l V - l n t e r e s t I n c l r E x p \ $ 5, 3 1 2 . 9 2 6, 2 8 3 . 5 5 7, 3 0 5 . 0 4 7, 3 0 5 . 0 4 7,3 0 5 . 0 4 73 0 5 . 0 4 7,3 0 5 . 0 4 71 , 3 0 8 . 2 4 In t e r e s t A c c r u e d t o d a t e $ 28 , 4 9 9 . 4 9 34 , 7 8 3 . 0 4 42 , 0 8 8 . 0 8 49 , 3 9 3 . 1 2 56 , 6 9 8 . 1 6 64 , 0 0 3 . 2 0 71 , 3 0 8 . 2 4 14 To t a l R e s i d e n t i a l F C A : 7,5 6 8 7 6 3 . 6 0 8,8 0 0 , 8 2 7 . 3 9 88 0 8 , 1 3 2 . 4 3 8, 8 1 5 , 4 3 7 . 4 7 8,8 2 2 , 7 4 2 . 5 1 8, 8 3 0 , 0 4 7 . 5 5 8, 8 3 7 , 3 5 2 . 5 9 8,8 3 7 3 5 2 . 5 9 Sm a l l C o m m e r i c a l F C A : B9 0 n n i n a B a i a n c e $ 1, 2 4 4 , 5 2 7 . 8 7 1,3 5 1 , 5 7 6 . 8 6 1, 4 6 5 , 9 6 . 1 6 1,4 6 5 , 4 9 6 . 1 6 1, 4 6 5 , 9 6 . 1 6 1,4 6 5 , 9 6 . 1 6 1 , 4 6 5 , 4 9 6 . 1 6 Am o u n t D e f e r r e d $ 10 7 , 0 4 8 . 9 9 11 3 , 9 1 9 . 3 0 - - - - 1 , 4 6 5 , 9 6 . 1 6 En d i n a B a l a n c e $ 1, 3 5 1 , 5 7 6 . 8 6 1,4 6 5 , 4 9 6 . 1 6 1, 4 6 5 , 4 9 6 . 1 6 1,4 6 5 , 4 9 6 . 1 6 1,4 6 5 , 4 9 6 . 1 6 1, 4 6 5 , 4 9 6 . 1 6 1,4 6 5 , 4 9 6 . 1 6 In t e r e s t : Ac c r u a l t h r u P r i o r M o n t h $ 4,8 0 8 . 9 1 5, 8 4 6 . 0 2 6, 9 7 2 . 3 3 8, 1 9 3 . 5 8 9, 4 1 4 . 8 3 10 , 6 3 6 . 0 8 11 , 8 5 7 . 3 3 Mo n t h l v I n t e r e s t R a t e 1.0 % 1. 0 % 1. 0 % 1.0 % 1. 0 % 1. 0 % 1. 0 % Mo n t h l v I n t e r e s t I n c l l E x n I $ 1, 0 3 7 . 1 1 1, 1 2 6 . 3 1 12 2 1 . 2 5 1, 2 2 1 . 2 5 1, 2 2 1 . 2 5 12 2 1 . 2 5 1, 2 2 1 . 2 5 13 , 0 7 8 . 5 8 In t e r e s t A c c e d t o d a t e $ 5,8 4 6 . 0 2 6, 9 7 2 . 3 3 8, 1 9 3 . 5 8 9,4 1 4 . 8 3 10 , 6 3 6 . 0 8 11 , 8 5 7 . 3 3 13 , 0 7 8 . 5 8 To t a l S m a l l C o m m e r c i a l F C A : 1, 3 5 7 , 4 2 2 . 8 8 1 4 7 2 , 4 6 8 . 4 9 14 7 3 , 6 8 9 . 7 4 1, 4 7 4 , 9 1 0 . 9 9 14 7 6 1 3 2 . 2 4 1,4 7 7 , 3 5 3 . 4 9 14 7 8 5 7 4 . 7 4 1,4 7 8 , 5 7 4 . 7 4 :i 32 T o t a l F i x e d C o s t A d j u s t m e n t $ 89 2 6 1 8 6 . 4 8 10 2 7 3 , 2 9 5 . 8 8 10 2 8 1 8 2 2 . 1 7 10 2 9 0 3 4 8 . 4 6 10 2 9 8 8 7 4 . 7 5 10 3 0 7 4 0 1 . 0 4 10 3 1 5 9 2 7 . 3 3 10 3 1 5 9 2 7 . 3 3 En t r i e s : 59 9 X 0 0 0 0 1 9 9 9 1 8 2 3 0 2 2 5 4 3 0 2 1, 2 7 8 , 1 5 7 . 2 0 1, 3 4 7 , 1 0 9 . 4 0 8, 5 2 6 . 2 9 8,5 2 6 . 2 9 8, 5 2 6 . 2 9 8, 5 2 6 . 2 9 8,5 2 6 . 2 9 59 9 X 0 0 0 0 1 9 9 9 4 4 0 3 0 1 11 , 1 6 4 , 7 5 8 . 1 8 (1 , 2 2 5 , 7 8 0 . 2 4 - - - 59 9 X 0 0 0 0 1 9 9 9 4 4 2 3 0 1 10 7 , 0 4 8 . 9 9 11 3 , 9 1 9 . 3 0 - - - f4 59 9 X 0 0 0 0 1 9 9 9 4 2 1 0 0 6 1 4 3 1 0 1 3 \ 16 , 3 5 0 . 0 3 7, 4 0 9 . 8 6 8, 5 2 6 . 2 9 (8 , 5 2 6 . 2 9 (8 , 5 2 6 . 2 9 18 , 5 2 6 . 2 9 8,5 2 6 . 2 9 A? "U N ( ) m il ' i l ) ( (C I I I : : eD l l e D e ' I\ 3 . Z ; : a_ I l 9 ~ I\ = u = u . () ( ) ( ¡ imI..I\I..I\ BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-12-12 IDAHO POWER COMPANY HARRIS, 01 TESTIMONY EXHIBIT NO.4 Id a h o P o w e r C o m p a n y FC A S u m m a r y C a l c u l a t i o n s 20 1 1 T A 9 C 0 E I F I G I H I i i J I K T l M T N I 0 I P 1 i .i Ja n Fe b Ma r Ap Ma y Ju n Ju t Au g se p Oc t No v De c YT D T o t l ~ FC C $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 $3 7 . 6 1 ~ CU S T 39 5 , 4 3 . 5 39 9 . 6 4 5 . 9 39 0 , 9 7 9 . 1 39 5 , 5 6 2 . 5 39 5 , 3 0 1 . 1 39 6 , 7 9 8 . 5 39 5 , 9 7 2 . 9 39 6 , 1 8 5 . 7 39 6 , 7 3 2 . 9 39 7 , 0 8 7 . 3 39 7 , 3 7 8 . 1 39 8 , 0 6 7 . 9 ~ All o w e d R e c o v e r y $1 4 , 8 7 2 , 6 2 9 . 4 7 $1 5 , 0 3 0 , 6 7 7 2 2 $1 4 , 7 0 4 , 7 2 3 . 2 0 $1 4 , 8 7 7 , 1 0 4 . 2 1 $1 4 , 8 6 7 , 2 7 2 . 5 8 $1 4 , 6 6 5 , 6 0 6 . 1 4 $1 4 , 8 9 2 , 5 4 2 . 2 7 $1 4 , 9 0 0 . 5 4 3 . 8 0 $1 4 , 9 2 1 , 1 2 5 . 9 7 $1 4 , 9 3 4 , 4 5 4 . 2 9 $1 4 , 9 4 5 , 3 9 1 . 9 4 $1 4 , 9 7 1 , 3 3 4 . 0 0 $1 7 8 , 8 0 3 , 4 0 5 . 0 9 ~f2 $0 . 0 2 5 3 3 6 $0 . 0 2 7 7 6 8 $0 . 0 3 1 2 6 7 $0 . 0 3 6 3 1 6 $0 . 0 4 4 8 8 9 $0 . 0 4 5 5 1 3 $0 . 0 3 9 4 0 9 $0 . 0 3 3 5 5 9 $0 . 0 3 7 _ $0 . 0 4 4 2 1 6 $0 . 0 3 8 1 7 8 $0 . 0 2 8 9 8 6 ~ FC E ~ NO R M 56 5 , 9 5 8 , 3 0 4 51 6 , 4 0 5 , 4 6 6 45 1 , 0 3 8 , 9 0 9 39 6 , 2 2 2 , 8 3 0 32 0 , 5 2 9 , 7 7 6 31 0 , 6 5 4 , 8 4 7 36 1 , 1 3 4 , 0 2 1 40 9 , 9 2 2 , 2 8 6 37 9 , 3 0 2 , 9 1 7 33 0 , 6 9 0 , 3 4 2 36 0 , 9 5 7 , 4 5 48 2 , 9 2 9 , 9 9 1 Ac t u a l R e c o v e r y $1 4 , 3 4 0 , 2 5 1 . 5 1 $1 4 , 3 3 9 , 5 4 6 . 9 8 $1 4 , 1 0 2 , 6 3 3 . 5 7 $1 4 , 3 6 9 , 2 2 8 . 2 9 $1 4 , 3 8 8 , 2 6 1 . 1 1 $1 4 , 1 3 8 , 8 3 4 . 0 5 $1 4 , 2 3 1 , 9 3 0 . 6 3 $1 3 , 7 5 6 , 5 8 2 . 0 0 $1 4 , 2 1 0 , 2 0 4 . 4 8 $1 4 , 6 2 1 , 8 0 4 . 1 6 $1 3 , 7 8 0 , 6 3 3 . 7 6 $1 3 , 9 9 9 , 1 7 4 . 5 8 $1 7 0 , 2 9 9 , 0 8 5 . 1 2 ~¡l.. Ad j u s t m e n t $0 . 0 0 $4 , 8 9 5 . 9 9 $1 3 1 . 4 3 $3 , 4 1 5 . 0 2 $0 . 0 0 ($ 9 , 6 6 2 . 9 3 ) ($ 6 , 8 8 3 . 0 7 ) $0 . 0 0 $0 . 0 0 $0 . 0 0 $0 . 0 0 ($ 1 , 1 3 3 . 1 3 ) ($ 9 , 2 3 6 . 6 9 ) 13 14 Re s l d e n t l l F C A $5 3 2 3 7 7 . 1 & $6 8 6 , 2 3 4 . 2 5 $8 0 1 9 5 8 . 2 0 $4 8 4 , 4 6 . 9 0 $4 7 9 , 0 1 1 . 7 $7 5 8 4 3 5 . 0 2 $6 6 7 , 4 9 7 1 $l, l 4 3 , I & U O $7 1 0 , 9 2 1 . 9 $3 1 2 , 6 & . 1 3 $1 , 1 6 4 7 5 8 . 1 1 $9 7 3 , 2 9 2 . 5 5 $8 5 1 3 , 5 5 8 . 8 8 ~16 17 ~_ _ ' i ,1 Ja n Fe b Ma r Ap r Ma y Ju n Ju t Au g 5e p Oc No v De c YT D T o t l .. FC C $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 $2 4 . 4 0 ,l CU S T 28 , 7 1 6 . 7 28 , 7 7 9 . 0 28 , 4 0 4 . 7 28 , 4 0 7 . 7 28 , 5 0 9 . 7 28 , 4 4 8 . 1 28 , 5 1 7 . 2 28 , 6 0 1 . 1 28 , 5 5 6 . 5 28 , 5 1 1 . 8 28 , 4 6 9 . 9 28 , 4 1 7 . 9 ,l AU o w e d R e c o v e r y $7 0 0 , 6 8 7 . 1 1 $7 0 2 , 2 0 7 . 3 0 $6 9 3 , 0 7 5 . 1 1 $6 9 3 , 1 4 7 . 2 7 $6 9 5 , 6 3 7 . 1 1 $6 9 4 , 1 3 2 . 4 2 $6 9 5 , 8 1 8 . 7 0 $6 9 7 , 8 6 . 3 5 $6 9 6 , 7 7 8 . 0 5 $6 9 5 , 6 8 7 . 0 1 $6 9 4 , 6 6 . 1 1 $6 9 3 , 3 9 7 . 4 3 $8 , 3 5 3 , 0 9 9 . 9 7 ¡.¡. FC E $0 . 0 3 6 8 2 6 $0 . 0 3 8 6 0 2 $0 . 0 4 7 3 9 $0 . 0 5 2 0 5 0 $0 . 0 5 9 9 9 9 $0 . 0 5 4 4 4 1 $0 . 0 4 8 3 0 0 $0 . 0 4 0 0 1 $0 . 0 4 9 6 2 4 $0 . 0 5 5 2 7 9 $0 . 0 5 3 0 9 7 $0 . 0 4 5 1 7 8 ~~ NO R M 15 , 0 7 0 , 6 5 7 13 , 9 6 4 , 6 8 4 12 , 7 9 8 , 8 8 6 11 , 4 7 6 , 2 9 2 10 , 0 3 8 , 7 6 8 9, 9 0 0 , 6 9 9 11 , 2 2 0 , 1 6 3 12 , 2 7 7 , 1 6 9 11 , 9 6 9 , 3 1 8 10 , 6 4 3 , 8 8 8 11 , 0 6 6 , 8 6 1 13 , 5 1 3 , 4 2 4 ~ Ac t u a l R e c o v e r y $5 5 4 , 9 9 2 . 0 1 $5 3 9 , 0 6 4 . 7 3 $5 9 8 , 2 0 7 . 1 3 $5 9 7 , 3 4 1 . 0 0 $6 0 2 , 3 1 6 . 0 4 $5 3 9 , 0 0 3 . 4 1 $5 4 1 , 9 3 3 . 8 7 $6 6 4 , 7 6 2 . 0 5 $5 9 3 , 9 6 . 4 4 $5 8 8 , 3 8 3 . 4 8 $5 8 7 , 6 1 7 . 1 2 $6 1 0 , 5 0 9 . 4 7 $6 , 9 1 8 , 0 9 5 . 7 5 2Z ($ 1 4 2 . 9 5 ) $0 . 0 0 ,l Ad j u s t m e n t $0 . 0 0 $1 3 1 . 6 5 $3 . 8 2 $8 9 . 1 9 $0 . 0 0 $4 5 7 . 6 9 $0 . 0 0 $0 . 0 0 $0 . 0 0 ($ 6 8 . 1 3 ) $4 7 1 . 2 7 29 30 CO m m e r c i a l F C A $1 4 5 6 9 5 . 1 0 $1 8 3 , O l D . 2 $1 4 , 1 6 . 1 8 $9 5 , 7 1 7 . G $9 3 3 2 1 . 7 $1 6 6 , 2 7 1 . 6 $1 5 3 , 4 2 7 . 1 4 $1 3 3 1 0 4 3 0 $1 0 2 , 8 1 2 . 8 1 $1 0 7 , 3 0 3 . 3 $1 0 7 , 0 4 . " $8 2 ' 5 8 . 0 ' $1 . 3 4 6 3 2 . ' 6 ..32 33 1 34 Ja n Fe b Ma r Ap Ma Y Ju n Ju t Au . se D Oc l No v De c TD l a l 35 CD m b l n e d F C A $8 7 8 , 0 7 3 . 0 6 $8 4 9 , 2 4 . 1 7 $& 9 6 , 8 2 2 . & $5 8 0 1 7 7 . 1 1 $5 7 2 , 3 3 2 . 5 4 $'1 1 , 7 0 U 8 $8 2 0 , 9 2 U 5 $1 , 2 7 7 , 0 & 6 . 1 0 $8 1 3 , 7 3 4 . 1 0 $4 1 ' , ' 5 3 . 6 $1 , 2 7 1 , 8 0 7 . 1 7 $1 , 0 5 6 , 2 4 . 6 4 $9 , 9 4 8 , 0 8 9 . 6 1 ~~~ No t e : ¡J FC A = ( C U S T ' F C C ) . ( N O R M ' F C E ) ~ wh e r e : ~ CU S T = P r o r a e d C u s t o m e r C o u n t , b y C i a . . ( M o n t h l y R e p o r t i n g P r o c e . . ) ~ FC C = F i x e d c o s t p e r C u . i o m e r , b y C i a . . ( d e r i e d f r m 1 a . 1 G e n e r a R a t e C a s o ) ~ NO R M = M o n t h l y W e a t h e r . n o r m a l i z e d E n e r g , b y C . . . . ( f r o m B a r r S m i t h ) ~ FC E = F i x e d c o s t p e r E n e r g y , b y C i a . . ( d e r t v e d f r o m l a G e n e r a l R a t e C a . e ) 45 "" N o m Il ' I I X CO I ø : T CD II CD e ' -l ~ Z ; : O¡ ; i " o Z -- . 0 .. = ¡ = ¡ . 00 . ¡ Ir;..I\I..I\