20120216Spanos Di.pdf

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UTIUTIES COMMISSIUl~
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO INCREASE ITS RATES
DUE TO REVISED DEPRECIATION
RATES FOR ELECTRIC PLANT-IN-
SERVICE.
CASE NO. IPC-E-12-08
IDAHO POWER COMPANY
DIRECT TESTIMONY
OF
JOHN J. SPANOS
1 Q.
2 A.
Please state your name and business address.
My name is John J. Spanos. My business
3 address is 207 Senate Avenue, Camp Hill, Pennsylvania.
4 Q.
5 A.
Are you associated with any firm?
Yes.I am associated with the firm of Gannett
6 Fleming, Inc. - Valuation and Rate Division.
7 Q.
8 Fleming, Inc.?
9 A.
How long have you been associated with Gannett
I have been associated with the firm since
10 college graduation in June 1986.
11 Q.
12 A.
13 Rate Division.
14 Q.
15 A.
What is your position with the firm?
I am a Vice President of the Valuation and
What is your educational background?
I have Bachelor of Science degrees in
16 Industrial Management and Mathematics from Carnegie-Mellon
17 University and a Master of Business Administration from
18 York College.
19 Q.
20 A.
Do you belong to any professional societies?
Yes.I am a member of the Society of
21 Depreciation Professionals and the American Gas
22 Association/Edison Electric Institute Industry Accounting
23 Committee.
24 Q.Do you hold any special certification as a
25 depreciation expert?
SPANOS, DI 1
Idaho Power Company
1 A.Yes. The Society Df Depreciation
2 Professionals has established national standards for
3 depreciation professionals. The Society administers an
4 examination to become certified in this field. I passed
5 the certification exam in September 1997 and was
6 recertified in August 2003 and February 2008.
7 Q.Please outline your experience in the field of
8 depreciation.
9 A.In June, 1986, I was employed by Gannett
10 Fleming, Inc. as a Depreciation Analyst. During the period
11 from June 1986 through December 1995, I helped prepare
12 numerous depreciation and original cost studies for utility
13 companies in various industries. I helped perform
14 depreciation studies for the following telephone companies:
15 United Telephone of Pennsylvania, United Telephone of New
16 Jersey, and Anchorage Telephone Utility. I helped perform
17 depreciation studies for the following companies in the
18 railroad industry: Union Pacific Railroad, Burlington
19 Northern Railroad, and Wisconsin Central Transportation
20 Corporation.
21 I helped perform depreciation studies for the
22 following organizations in the electric industry: Chugach
23 Electric Association, The Cincinnati Gas and Electric
24 Company (CG&E), The Union Light, Heat and Power Company
25
SPANOS, DI 2
Idaho Power Company
1 (ULH&P), Northwest Territories Power Corporation, and the
2 Ci ty of Calgary - Electric System.
3 I helped perform depreciation studies for the
4 following pipeline companies: TransCanada Pipelines
5 Limited, Trans Mountain Pipe Line Company Ltd.,
6 Interprovincial Pipe Line Inc., Nova Gas Transmission
7 Limi ted, and Lakehead Pipeline Company.
8 I helped perform depreciation studies for the
9 following gas companies: Columbia Gas of Pennsylvania,
10 Columbia Gas of Maryland, The Peoples Natural Gas Company,
11 T. W. Phillips Gas & Oil Company, CG&E, ULH&P, Lawrenceburg
12 Gas Company, and Penn Fuel Gas, Inc.
13 I helped perform depreciation studies for the
14 following water companies: Indiana-American Water Company,
15 Consumers Pennsylvania Water Company, and The York Water
16 Company; and depreciation and original cost studies for
17 Philadelphia Suburban Water Company and Pennsylvania-
18 American Water Company.
19 In each of the above studies, I assembled and
20 analyzed historical and simulated data, performed field
21 reviews, developed preliminary estimates of service life
22 and net salvage, calculated annual depreciation, and
23 prepared reports for submission to state public utility
24 commissions or federal regulatory agencies. I performed
25
SPANOS, DI 3
Idaho Power Company
1 these studies under the general direction of William M.
2 Stout, P.E.
3 In January 1996, I was assigned to the position of
4 Supervisor of Depreciation Studies. In July 1999, I was
5 promoted to the position of Manager, Depreciation and
6 Valuation Studies. In December 2000, I was promoted to my
7 present position as Vice-President of the Valuation and
8 Rate Division of Gannett Fleming, Inc. and I became
9 responsible for conducting all depreciation, valuation, and
10 original cost studies, including the preparation of final
11 exhibits and responses to data requests for submission to
12 the appropriate regulatory bodies.
13 Since January 1996, I have conducted depreciation
14 studies similar to those previously listed including
15 assignments for Pennsylvania-American Water Company; Aqua
16 Pennsylvania; Kentucky-American Water Company; Virginia-
17 American Water Company; Indiana-American Water Company;
18 Hampton Water Works Company; Omaha Public Power District;
19 Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia,
20 Inc.; Virginia Natural Gas Company National Fuel Gas
21 Distribution Corporation - New York and Pennsylvania
22 Divisions; The City of Bethlehem - Bureau of Water; The
23 City of Coatesville Authority; The City of Lancaster -
24 Bureau of Water; Peoples Energy Corporation; The York Water
25 Company; Public Service Company of Colorado; Enbridge
SPANOS, DI 4
Idaho Power Company
1 Pipelines; Enbridge Gas Distribution, Inc.; Reliant Energy-
2 HLP; Massachusetts-American Water Company; St. Louis County
3 Water Company; Missouri-American Water Company; Chugach
4 Electric Association; Alliant Energy; Oklahoma Gas &
5 Electric Company; Nevada Power Company; Dominion Virginia
6 Power; NUl-Virginia Gas Companies; Pacific Gas & Electric
7 Company; PSi Energy; NUl - Elizabethtown Gas Company;
8 Cinergy Corporation - CG&E; Cinergy Corporation - ULH&P;
9 Columbia Gas of Kentucky; South Carolina Electric & Gas
10 Company; Idaho Power Company; El Paso Electric Company;
11 Central Hudson Gas & Electric; Centennial Pipeline Company;
12 CenterPoint Energy-Arkansas; CenterPoint Energy - Oklahoma;
13 CenterPoint Energy - Entex; CenterPoint Energy - Louisiana;
14 NSTAR - Boston Edison Company; Westar Energy, Inc.; United
15 Water Pennsylvania; PPL Electric Utilities; PPL Gas
16 Utilities; Wisconsin Power & Light Company; TransAlaska
17 Pipeline; Avista Corporation; Northwest Natural Gas;
18 Allegheny Energy Supply, Inc.; Public Service Company of
19 North Carolina; South Jersey Gas Company; Duquesne Light
20 Company; MidAmerican Energy Company; Laclede Gas; Duke
21 Energy Company; E. ON U. S. Services Inc.; Elkton Gas
22 Services; Anchorage Water and Wastewater Utility; Kansas
23 City Power and Light; Duke Energy North Carolina; Duke
24 Energy South Carolina; Duke Energy Ohio Gas; Duke Energy
25 Kentucky; Duke Energy Indiana; Northern Indiana Public
SPANOS, DI 5
Idaho Power Company
1 Service Company; Tennessee-American Water Company; Columbia
2 Gas of Maryland; Bonneville Power Administration; NSTAR
3 Electric and Gas Company; EPCOR Distribution, Inc.; B. C.
4 Gas Utility, Ltd; Entergy Arkansas; Entergy Texas; Entergy
5 Mississippi; Entergy Louisiana; Entergy Gulf States
6 Louisiana; the Borough of Hanover; Madison Gas and
7 Electric; Atlantic City Electric; and Greater Missouri
8 Operations. My additional duties include determining final
9 life and salvage estimates, conducting field reviews,
10 presenting recommended depreciation rates to management for
11 its consideration and supporting such rates before
12 regulatory bodies.
13 Q.Have you submitted testimony to any state
14 utility commission on the subj ect of utility plant
15 depreciation?
16 A.Yes. I have submitted testimony to the
17 Pennsylvania Public Utility Commission; the Commonwealth of
18 Kentucky Public Service Commission; the Public Utilities
19 Commission of Ohio; the Nevada Public Utility Commission;
20 the Public Utilities Board of New Jersey; the Missouri
21 Public Service Commission; the Massachusetts Department of
22 Telecommunications and Energy; the Alberta Energy & Utility
23 Board; the Idaho Public Utility Commission; the Louisiana
24 Public Service Commission; the State Corporation Commission
25 of Kansas; the Oklahoma Corporate Commission; the Public
SPANOS, DI 6
Idaho Power Company
1 Service Commission of South Carolina; the Railroad
2 Commission of Texas - Gas Services Division; the New York
3 Public Service Commission; the Illinois Commerce
4 Commission; the Indiana Utility Regulatory Commission; the
5 California Public Utilities Commission; the Federal Energy
6 Regulatory Commission ("FERC"); the Arkansas Public Service
7 Commission; the Public Utility Commission of Texas; the
8 Maryland Public Service Commission; the Washington
9 Utilities and Transportation Commission; the Tennessee
10 Regulatory Commission; the District of Columbia Public
11 Service Commission; the Mississippi Public Service
.12 Commission; the Regulatory Commission of Alaska; Delaware
13 Public Service Commission; Virginia State Corporation
14 Commission; Colorado Public Utility Commission; Oregon
15 Public Utility Commission; Wisconsin Public Service
16 Commission; and the North Carolina Utilities Commission.
17 Q .Have you had any additional education relating
18 to utility plant depreciation?
19 A.Yes.I have completed the following courses
20 conducted by Depreciation Programs, Inc.: "Techniques of
21 Life Analysis," "Techniques of Salvage and Depreciation
22 Analysis," "Forecasting Life and Salvage," "Modeling and
23 Life Analysis Using Simulation" and "Managing a
24 Depreciation Study." I have also completed the
25
SPANOS, DI 7
Idaho Power Company
1 "Introduction to Public Utility Accounting" program
2 conducted by the American Gas Association.
3 Q.What is the purpose of your testimony in this
4 proceeding?
5 A.I am sponsoring the depreciation study
6 performed on behalf of Idaho Power Company ("Idaho Power"
7 or "Company") .
8 Q .Please define the concept of depreciation.
9 A.Depreciation refers to the loss in service
10 value not restored by current maintenance incurred in
11 connection with the consumption or prospective retirement
12 of utility plant in the course of service from causes which
13 can be reasonably anticipated or contemplated against which
14 the Company is not protected by insurance. Among the
15 causes to be given consideration are wear and tear, decay,
16 action of the elements, inadequacy, obsolescence, changes
17 in the art, changes in demand, and the requirements of
18 public authorities.
19 Q.Was the depreciation study prepared under your
20 direction and control?
21 A.Yes.
22 Q.Is Exhibit No. 1 a true and accurate copy of
23 the depreciation study performed by you on behalf of Idaho
24 Power using the average service life procedure?
25 A.Yes.
SPANOS, DI 8
Idaho Power Company
1 Does Exhibit No. 1 accurately portray theQ.
2 results of your depreciation study using the average
3 service life procedure as of June 30, 2011?
4 A.Yes.
5 In conducting the depreciation study, did youQ.
6 follow generally accepted practices in the field of
7 depreciation valuation?
8 A Yes.
9 What changes do you recommend to the Company'sQ.
10 current depreciation rates?
11 I recommend changes to the depreciation ratesA.
12 currently in use as follows:
Function Existing %Recommended %
Steam Production Plant 2.15%2.71%
Hydraulic Production Plant 2.32%2.05%
Other Production Plant 3.23%3.23%
Transmission Plant 2.11%2.09%
Distribution Plant 2.49%2.70%
General Plant 6.52%4.45%
13
14
15
16
17
18
19
20 Please describe the contents of Exhibit No.1.Q.
21 The exhibit is presented in three parts. PartA.
22 I, Introduction, presents the scope and basis for the
23 depreciation study. Part I I, Methods Used in Study,
24 includes descriptions of the basis of the study, the
25 estimation of survivor curves and net salvage and the
SPANOS, DI 9
Idaho Power Company
1 calculation of annual and accrued depreciation. Part III,
2 Results of Study, presents a description of the results,
3 summaries of the depreciation calculations, graphs and
4 tables that relate to the service life and net salvage
5 analyses, and the detailed depreciation calculations.
6 The table on pages 111-4 through III-I0 presents the
7 estimated survivor curve, the net salvage percent, the
8 original cost as of June 30, 2011, the book reserve, and
9 the calculated annual depreciation accrual and rate for
10 each account or subaccount. The section beginning on page
11 III-II presents the results of the retirement rate and
12 simulated plant balance analyses prepared as the historical
13 bases for the service life estimates. The section
14 beginning on page 111-174 presents the results of the
15 salvage analysis. The section beginning on page 111-251
16 presents the depreciation calculations related to surviving
17 original cost as of June 30, 2011.
18 Q.Have you prepared a summary of your detailed
19 recommendations that are described in Exhibit No.1?
20 A.Yes, pages 111-4 through III-I0 of Exhibit No.
21 1 set forth the annual depreciation accrual rates as of
22 June 30, 2011.
23 Q.Please explain how you performed your
24 depreciation study.
25
SPANOS, DI 10
Idaho Power Company
1 A.I used the straight line remaining life method
2 of depreciation with the average service life procedure.
3 The annual depreciation is based on a method of
4 depreciation accounting that seeks to distribute the
5 unrecovered cost of fixed capital assets over the average
6 remaining life of the property within a group rather than
7 recovering the unrecovered costs over the estimated
8 remaining useful life of each unit, or group of assets.
9 For General Plant Accounts 391.1, 391.2, 393.0,
10 394.0, 395.0, 397.1, 397.2, 397.3, 397.4, and 398, I used
11 the straight line remaining life method of amortization.
12 The account numbers identified throughout my testimony
13 represent those in effect as of June 30, 2011. The annual
14 amortization is based on amortization accounting that
15 distributes the unrecovered cost of fixed capital assets
16 over the remaining amortization period selected for each
17 account and vintage.
18 Q.How did you determine the recommended annual
19 depreciation accrual rates?
20 A.I did this in two phases. In the first phase,
21 I estimated the service life and net salvage
22 characteristics for each depreciable group; that is, each
23 plant account or subaccount identified as having similar
24 characteristics.In the second phase, I calculated the
25 composite remaining lives and annual depreciation accrual
SPANOS, DI 11
Idaho Power Company
1 rates based on the service life and net salvage estimates
2 determined in the first phase.
3 Q.Please describe the first phase of the
4 depreciation study, in which you estimated the service life
5 and net salvage characteristics for each depreciable group.
6 A.The service life and net salvage study
7 consisted of compiling historical data from records related
8 to Idaho Power's plant; analyzing these data to obtain
9 historical trends of survivor characteristics; obtaining
10 supplementary information from management and operating
11 personnel concerning practices and plans as they relate to
12 plant operations; and interpreting the above data and the
13 estimates used by other electric utilities to form
14 judgments of average service life and net salvage
15 characteristics.
16 Q.What historical data did you analyze for the
17 purpose of estimating service life characteristics?
18 A.I analyzed the Company's accounting entries
19 that record plant transactions during the period 1946
20 through 2010. The transactions included additions,
21 retirements, transfers, sales, and the related balances.
22 The Company records included surviving dollar value by year
23 installed for each plant account as of June 30, 2011.
24 Q.What method did you use to analyze this
25 service life data?
SPANOS, DI 12
Idaho Power Company
1 A.I used the retirement rate method. This is
2 the most appropriate method when retirement data covering a
3 long period of time is available, because this method
4 determines the average rates of retirement actually
5 experienced by the Company during the period of time
6 covered by the depreciation study.
7 Q.Please describe how you used the retirement
8 rate method to analyze Idaho Power's service life data.
9 A.I applied the retirement rate analysis to each
10 different group of property in the study. For each
11 property group, I used the retirement rate data to form a
12 life table which, when plotted, shows an original survivor
13 curve for that property group. Each original survivor
14 curve represents the average survivor pattern experienced
15 by the several vintage groups during the experience band
16 studied. The survivor patterns do not necessarily describe
17 the life characteristics of the property group; therefore,
18 interpretation of the original survivor curves is required
19 in order to use them as valid considerations in estimating
20 service life. The Iowa type survivor curves were used to
21 perform these interpretations.
22 Q.What is an "Iowa type survivor curve" and how
23 did you use such curves to estimate the service life
24 characteristics for each property group?
25
SPANOS, DI 13
Idaho Power Company
1 A.Iowa type survivor curves are a widely used
2 group of survivor curves that contain the range of survivor
3 characteristics usually experienced by utilities and other
4 industrial companies. The Iowa curves were developed at
5 the Iowa State College Engineering Experiment Station
6 through an extensive process of observing and classifying
7 the ages at which various types of property used by
8 utilities and other industrial companies had been retired.
9 Iowa type curves are used to smooth and extrapolate
10 original survivor curves determined by the retirement rate
11 method. The Iowa curves and truncated Iowa curves were
12 used in tDis study to describe the forecasted rates of
13 retirement based on the observed rates of retirement and
14 the outlook for future retirements.
15 The estimated survivor curve designations for each
16 depreciable property group indicate the average service
17 life, the family within the Iowa system to which the
18 property group belongs, and the relative height of the
19 mode. For example, the Iowa 34-Rl indicates an average
20 service life of 34 years; a right-moded, or R, type curve
21 (the mode occurs after average life for right-moded
22 curves); and a low height, 1, for the mode (possible modes
23 for R type curves range from 1 to 5).
24
25
SPANOS, DI 14
Idaho Power Company
1 Q.Did you physically observe Idaho Power's plant
2 and equipment in the field as part of your depreciation
3 study?
4 A.Yes. I made a field review of Idaho Power's
5 property on November 29 and 30, 2011, to observe
6 representative portions of plant. Field reviews are
7 conducted to become familiar with Company operations and
8 obtain an understanding of the function of the plant and
9 information with respect to the reasons for past
10 retirements and the expected future causes of retirements.
11 This knowledge as well as information from other
12 discussions with management was incorporated in the
13 interpretation and extrapolation of the statistical
14 analyses.
15 Q.Were there any significant differences in this
16 study from the previous study?
17 A.Yes. The most significant change was the
18 estimated life spans for steam facilities. The life span
19 for the Boardman power plant ("Boardman") facility has been
20 reduced by 10 years due to the facility operator's plan to
21 cease coal-fired operations at Boardman 10 years earlier
22 than originally planned. The Valmy plant units have the
23 same recommended life span of 50 years; however, the
24 Bridger plant has an extended life span to 60 years. The
25 other change relates to the treatment of the standard or
SPANOS, DI 15
Idaho Power Company
1 non-Advanced Metering Infrastructure ("AMI") meters. The
2 recovery of the remaining investment in non-AMI meters is
3 being amortized through 2012. Therefore, those assets have
4 been excluded from the depreciation study.
5 Q.Please describe how you estimated net salvage
6 percentages.
7 A.I estimated the net salvage percentages by
8 incorporating the historical data for the period 1954
9 through 2010 and considered estimates for other electric
10 companies.
11 Q.Please describe the second phase of the
12 process that you used in the depreciation study in which
13 you calculated composite remaining lives and annual
14 depreciation accrual rates.
15 A.After I estimated the service life and net
16 salvage characteristics for each depreciable property
17 group, I calculated the annual depreciation accrual rates
18 for each group, using the straight line remaining life
19 method, and using remaining lives weighted consistent with
20 the average service life procedure.
21 Q.Please describe the straight line remaining
22 life method of depreciation.
23 A.The straight line remaining life method of
24 depreciation allocates the original cost of the property,
25
SPANOS, DI 16
Idaho Power Company
1 less accumulated depreciation, less future net salvage, in
2 equal amounts to each year of remaining service life.
3 Q.Please describe the average service life
4 procedure.
5 A.The average service life procedure is a method
6 for determining the remaining life annual accrual for each
7 vintage property group. Under this procedure, the rate of
8 annual depreciation is based on the average service life of
9 the group, and this rate is applied to the surviving
10 balances of the group's cost. The average remaining life
11 is derived from the area under the survivor curve between
12 the attained age of the vintage and the maximum age. The
13 future book accruals (original cost less book reserve) are
14 di vided by the average remaining life of the vintage which
15 is determined by the average service life.
16 Q.Please describe amortization accounting.
17 A.In amortization accounting , units of property
18 are capitalized in the same manner as they are in
19 depreciation accounting. Amortization accounting is used
20 for accounts with a large number of units, but small asset
21 values; therefore, depreciation accounting is difficult for
22 these assets because periodic inventories are required to
23 properly reflect plant-in-service. Consequently,
24 retirements are recorded when a vintage is fully amortized
25 rather than as the units are removed from service. That
SPANOS, DI 17
Idaho Power Company
1 is, there is no dispersion of retirement. All units are
2 retired when the age of the vintage reaches the
3 amortization period. Each plant account or group of assets
4 is assigned a fixed period which represents an anticipated
5 life which the asset will render full benefit. For
6 example, in amortization accounting, assets that have a 20-
7 year amortization period will be fully recovered after 20
8 years of service and taken off the Company books, but not
9 necessarily removed from service. In contrast, assets that
10 are taken out of service before 20 years remain on the
11 books until the amortization period for that vintage has
12 expired.
13 Q.Amortization accounting is being implemented
14 to which plant accounts?
15 A.Amortization accounting is only appropriate
16 for certain General Plant accounts. These accounts are
17 391.1, 391.2, 393.0, 394.0, 395.0, 397.1, 397.2, 397.3,
18 397.4, and 398.0 which represent approximately two percent
19 of depreciable plant.
20 Q.Please use an example to illustrate how the
21 annual depreciation accrual rate for a particular group of
22 property is presented in your depreciation study, Exhibit
23 No. 1.
24 A.I will use Account 362, Station Equipment, as
25 an example as it is a typical depreciable group.
SPANOS, DI 18
Idaho Power Company
1 The retirement rate method was used to analyze the
2 survi vor characteristics of this property group. Aged
3 plant accounting data was compiled from 1996 through 2010
4 and analyzed in periods that best represent the overall
5 service life of this property. The life tables for the
6 1996-2010 experience band is presented on pages 111-122
7 through 111-125 of the report. The life tables display the
8 retirement and surviving ratios of the aged plant data
9 exposed to retirement by age interval. For example, page
10 1II-123 shows $83,520 retired at age 0.5 with $120,775,403
11 exposed to retirement . Consequently, the retirement ratio
12 is. 0007 and the surviving ratio is 0.9993. This life
13 table, or original survivor curve, is plotted along with
14 the estimated smooth survivor curve, the 50-Rl on page III-
15 122.
16 My calculation of the annual depreciation related to
17 the original cost at June 30, 2011, of utility plant is
18 presented on pages 1II-4 through III-I0. The calculation
19 is based on the 50-Rl survivor curve, 5 percent negative
20 net salvage, the attained age, and the allocated book
21 reserve. The tabulation sets forth the installation year,
22 the original cost, calculated accrued depreciation,
23 allocated book reserve, future accruals, remaining life,
24 and annual accrual. These totals are brought forward to
25 the table on page 111-9.
SPANOS, DI 19
Idaho Power Company
1 Q.Have you established depreciation rates for
2 the Langley Gulch Power Plant?
3 A.Yes. The Langley Gulch Power Plant is a
4 combined cycle plant which is expected to go into service
5 by June 2012. The expected life span of the facility is 30
6 years. The depreciation rates are based on the 30-year
7 life span and interim survivor curves for each asset class
8 and the June 30, 2012 in service date. These rates are set
9 forth in page 111-10 of the depreciation study.
10 Q.Does this conclude your testimony?
11 A.Yes, it does.
12
13
14
15
16
17
18
1.9
20
21
22
23
24
25
SPANOS, DI 20
Idaho Power Company
IDAHO POWER COMPANY
Boise, Idaho
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF JUNE 30, 2011
GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION
Harrisburg, Pennsylvania
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 1 of 491
~ 6annettFleming
Excellence Delivered As Promised
January 26,2012
Idaho Power Company
1221 West Idaho Street
Boise, 1083702
ii
Attention Mr. Larry Tuckness
Financial Team Leader
Ladies & Gentlemen:
Pursuant to your request, we have conducted a depreciation study related to the
electric plant of Idaho Power Company as of June 30,2011. The attached report presents
a description of the methods used in the estimation of depreciation, the summary of annual
and accrued depreciation, the statistical support for the service life and net salvage
estimates, and the detailed tabulations of annual and accrued depreciation.
Respectfully submitted,
GANNETT FLEMING, INC.~~,~
JOHN J. SPANOS
Vice President
Valuation and Rate Division
JJS:krm
054794
Gannett Fleming. Inc.
Valuation and Rate Division
p.o. Box 67100 . Harrisburg, PA 17106-7100. 207 Senate Avenue. Camp Hil, PA 17011-2316
t: 717.763.7211 . f: 717.763.4590
www.gannetleming.com . www.gfvrd.com
Exhibit No. 1
Case No. IPC-E-1~"Q"
J. Spanos. IPC' "..:
Page 2 of 491
CONTENTS
PART i. INTRODUCTION
Scope. . . , . . . . . . . . . . . . , . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2
Plan of Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2
Basis of Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . 1-3
Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Survivor Curve and Net Salvage Estimates . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Calculation of Depreciation ..................................... 1-4
PART II. METHODS USED IN THE
ESTIMATION OF DEPRECIATION
Depreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-2
Service Life and Net Salvage Estimation ............................... 11-3
Average Service Life .......................................... 11-3
Survivor Curves .............................................. 11-3
Iowa Type Curves " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-5
Retirement Rate Method of Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-10
Schedules of Annual Transactions in Plant Records ............ 11-11
Schedule of Plant Exposed to Retirement. . . . . . . . . . . . . . . . . . . . . 11-14
Original Life Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-16
Smoothing the Original Survivor Curve . . . . . . . . . . . . . . . . . . . . . . . 11-18
Field Trips .................................................. 11-19
Service Life Considerations .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-24
Salvage Analysis ............................................. 11-28
Net Salvage Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-28
Calculation of Annual and Accrued Depreciation. . . . . . . . . . . . . . . . . . . . . . . . . 11-31
Single Unit of Propert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-32
Group Depreciation Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-32
Remaining Life Annual Accruals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-32
Average Service Life Procedure ............................ 11-32
Calculation of Annual and Accrued Amortization .................. . . . . . . . 11-33
PART III. RESULTS OF STUDY
Qualification of Results. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-2
Description of Statistical Support ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~i-2
Description of Depreciation Tabulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~i-3
- iii - Exhibit NO.1
Case No. IPC-E-12-oS
J. Spanos, IPC
Page 3 of 491
CONTENTS, cont.
PART IIi. RESULTS OF STUDY, cont.
Summary of Estimated Survivor Curves, Net Salvage, Original Cost,
Book Depreciation Reserve and Calculated Annual Depreciation
Rates as of June 30, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Service Life Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net Salvage Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Depreciation Calculations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- iv-
111-4
l1-11
111-174
~i-251
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos. (PC
Page 4 of 491
1-1 PART i. INTRODUCTION
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC
Page 5 of 491
IDAHO POWER COMPANY
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF JUNE 30, 2011
PART i. INTRODUCTION
SCOPE
This report presents the results of the depreciation study prepared for Idaho Power
Company ("Company") as applied to electric plant in service as of June 30,2011. It relates
to the concepts, methods and basic judgments which underlie recommended annual
depreciation accrual rates related to current electric plant in service.
The service life and net salvage estimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data as
recorded through 2010; a review of Company practice and outlook as they relate to plant
operation and retirement; and consideration of current practice in the electric industry,
including knowledge of service life and salvage estimates used for other electric properties.
PLAN OF REPORT
Part I includes brief statements of the scope and basis of the study. Part II presents
descriptions of the methods used in the service life and salvage studies and the methods
and procedures used in the calculation of depreciation. Part '" presents the results ofthe
study, including summary tables, survivor curve charts and life tables resulting from the
retirement rate method of analysis; tabular results of the historical net salvage analyses;
and detailed tabulations of the calculated remaining lives and annual accruals.
1-2 Exhibit No. 1
Case No. IPC-E-12-oS
J. Spanos, IPC
Page 6 of 491
BASIS OF STUDY
Depreciation
For most accounts, the annual depreciation was calculated by the straight line
method using the average service life procedure and the remaining life basis. For certain
General Plant accounts, the annual depreciation was based on amortization accounting.
The calculated remaining lives and annual depreciation accrual rates were based on
attained ages of plant in service and the estimated service life and salvage characteristics
of each depreciable group.
Survivor Curve and Net Salvage Estimates
The procedure for estimating survivor curves, which define service lives and
remaining lives, consisted of compiling historical service life data for the plant accounts or
other depreciable groups, analyzing the historical data base through the use of accepted
techniques, and forecasting the survivor characteristics for each depreciable account or
group. These forecasts were based on interpretations of the historical data analyses and
the probable future. The combination of the historical data and the estimated future trend
yields a complete pattern of life characteristics, i.e., a survivor curve, from which the
average service life and remaining service life are derived.
The historical data analyzed for life estimation purposes were compiled through
2010 from the Company's plant accounting records. Such data included plant additions,
retirements, transfers and other activit recorded by the Company for each of its plant
accounts and subaccounts.
The estimates of net salvage by account incorporated a review of experienced costs
of removal and salvage related to plant retirements by function, and consideration of trends
1-3 Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 7 of 491
exhibited by the historical data. Each component of net salvage, i.e., cost of removal and
salvage, was stated in dollars and as a percent of retirement.
An understanding of the function of the plant and information with respect to the
reasons for past retirements and the expected causes of future retirements was obtained
through field trips and discussions with operating and management personneL. The
supplemental information obtained in this manner was considered in the interpretation and
extrapolation of the statistical analyses.
Calculation of Depreciation
The depreciation accrual rates were calculated using the straight line method, the
remaining life basis and the average service life depreciation procedure. The life span
technique was used for certain facilities. In this technique, an average date of final
retirement was estimated for each such facility, and the estimated survivor curves applied
to each vintage were truncated at ages coinciding with the dates of final retirement.
The continuation of amortization accounting for certain accounts is recommended
because of the disproportionate plant accounting effort required when compared to the
minimal original cost of the large number of items in these accounts. An explanation of the
calculation of annual and accrued amortization is presented on page 11-33 of the report.
1-4 Exhibit NO.1
Case No. IPC-E-12-oS
J. Spanos, IPC
Page S of 491
PART II. METHODS USED IN
11-1
THE ESTIMATION OF DEPRECIATION
Exhibit No. 1
Case No. IPC-E-12-oa
J. Spanos. IPC
Page 9 of 491
PART II. METHODS USED IN
THE ESTIMATION OF DEPRECIATION
DEPRECIATION
Depreciation, as defined in the Uniform System of Accounts, is the loss in service
value not restored by current maintenance, incurred in connection with the consumption
or prospective retirement of electric plant in the course of service from causes which are
known to be in current operation and against which the utility is not protected by insurance.
Among the causes to be given consideration are wear and tear, decay, action of the
elements, inadequacy, obsolescence, changes in the art, changes in demand,
requirements of public authorities, and, in the case of electric companies, the exhaustion
of natural resources.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year's total cost of providing
utilty service. Normally, the period of time over which the fixed capital cost is allocated to
the cost of service is equal to the period of time over which an item renders service, that
is, the item's service life. The most prevalent method of allocation is to distribute an equal
amount of cost to each year of service life. This method is known as the straight line
method of depreciation.
The calculation of annual depreciation based on the straight line method requires
the estimation of average life and salvage. These subjects are discussed in the sections
which follow.
11-2 Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 10 of 491
SERVICE LIFE AND NET SALVAGE ESTIMATION
Average Service Life
The use of an average service life for a propert group implies that the various units
in the group have different lives. Thus, the average life may be obtained by determining
the separate lives of each of the units, or by constructing a survivor curve by plotting the
number of units which survive at successive ages. A discussion of the general concept of
survivor curves is presented. Also, the Iowa type survivor curves are reviewed.
Survivor Curves
The survivor curve graphically depicts the amount of propert existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, the remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
ilustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero. The
remaining life expectancy at any age can be calculated by obtaining the area under the
curve, from the observation age to the maximum age, and dividing this area by the percent
surviving at the observation age. For example, in Figure 1, the remaining life at age 30 is
equal to the crosshatched area under the survivor curve divided by 29.5 percent surviving
at age 30. The probable life at any age is developed by adding the age and remaining life.
If the probable life of the propert is calculated for each year of age, the probable life curve
shown in the chart can be developed. The frequency curve presents the number of units
retired in each age interval and is derived by obtaining the differences between the amount
of propert surviving at the beginning and at the end of each intervaL.
11-3
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 11 of 491
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utility and industrial properties is encompassed by a system of generalized survivor curves
known as the Iowa type curves. There are four families in the Iowa system, labeled in
accordance with the location of the modes of the retirements in relationship to the average
life and the relative height of the modes. The left moded curves, presented in Figure 2, are
those in which the greatest frequency of retirement occurs to the left of, or prior to, average
service life. The symmetrical moded curves, presented in Figure 3, are those in which the
greatest frequency of retirement occurs at average service life. The right moded curves,
presented in Figure 4, are those in which the greatest frequency occurs to the right of, or
after, average service life. The origin moded curves, presented in Figure 5, are those in
which the greatest frequency of retirement occurs at the origin, or immediately after age
zero. The letter designation of each family of curves (L, S, R or 0) represents the location
of the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family.
The Iowa curves were developed at the Iowa State College Engineering Experiment
Station through an extensive process of observation and classification of the ages at which
industrial property had been retired, A report of the study which resulted in the
classification of propert survivor characteristics into 18 type curves, which constitute three
of the four families, was published in 1935 in the form of the Experiment Station's Bulletin
. 125.1 These type curves have also been presented in subsequent Experiment Station
1Winfrey, Robley. Statistical Analyses of Industrial Propert Retirements. Iowa
State College, Engineering Experiment Station, Bulletin 125. 1935.
11-5
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 13 of 491
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Case No. IPC.E-12-0S
J. Spanos, IPC
Page 14 of 491
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Exhibit NO.1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 15 of 491
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Case No. IPC-E-12-0S
J. Spanos, IPC
Page 16 of 491
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Case No. IPC-E-12-0S
J. Spanos, IPC
Page 17 of 491
bulletins and in the text, "Engineering Valuation and Depreciation."2 In 1957, Frank V. B.
Couch, Jr., an Iowa State College graduate student, submitted athesis3 presenting his
development of the fourth family consisting of the four 0 type survivor curves.
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which propert of each age group is retired. The method relates to
property groups for which aged accounting experience is available or for which aged
accounting experience is developed by statistically aging unaged amounts and is the
method used to develop the original stub survivor curves in this study. The method (also
known as the annual rate method) is ilustrated through the use of an example in the
following text, and is also explained in several publications, including "Statistical Analyses
of Industrial Property Retirements,"4 "Engineering Valuation and Depreciation,"5 and
"Depreciation Systems. "e
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the property's age at retirement; and second, the
propert exposed to retirement at the beginnings of the age intervals during the same
2Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation
and Depreciation, 2nd Edition. New York, McGraw-Hili Book Company. 1953.
3Couch, Frank V. B., Jr. "Classification of Type 0 Retirement Characteristics of
Industrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa State
College, Ames, Iowa. 1957.
4Winfrey, Robley, Supra Note 1.
5Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
eWolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University
Press. 1994
11-10
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 18 of 491
period. The period of observation is referred to as the experience band, and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example ofthe calculations
used in the development of a life table follows. The example includes schedules of annual
aged propert transactions, a schedule of plant exposed to retirement, a life table and
illustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records. The property group used to
ilustrate the retirement rate method is observed for the experience band 2001-2010 during
which there were placements during the years 1996-2010. In order to ilustrate the
summation of the aged data by age interval, the data were compiled in the manner
presented in Tables 1 and 2 on pages 11-12 and 11-13. In Table 1, the year of installation
(year placed) and the year of retirement are shown. The age interval during which a
retirement occurred is determined from this information. In the example which follows,
$10,000 of the dollars invested in 1996 were retired in 2001. The $10,000 retirement
occurred during the age interval between 4% and 5% years on the basis that approximately
one-half of the amount of propert was installed prior to and subsequent to July 1 of each
year. That is, on the average, property installed during a year is placed in service at the
midpoint of the year for the purpose of the analysis. All retirements also are stated as
occurring at the midpoint of a one-year age interval of time, except the first age interval
which encompasses only one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
11-11
Exhibit No. 1
Case No. IPC-E-12-oS
J. Spanos, IPC
Page 190f491
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intervaL. For example, the total of $143,000 retired for age interval 4%-5% is the sum of
the retirements entered on Table 1 immediately above the stairstep line drawn on the table
beginning with the 2001 retirements of 1996 installations and ending with the 2010
retirements of the 2005 installations. Thus, the total amount of 143 for age interval 4%-5%
equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.
In Table 2, other transactions which affect the group are recorded in a similar
manner. The entries ilustrated include transfers and sales. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule are
not totaled with the retirements, but are used in developing the exposures at the beginning
of each age intervaL.
Schedule of Plant Exposed to Retirement. The development of the amount of plant
exposed to retirement at the beginning of each age interval is ilustrated in Table 3 on page
11-15.
The surviving plant at the beginning of each year from 2001 through 2010 is
recorded by year in the portion of the table headed "Annual Survivors at the Beginning of
the Year." The last amount entered in each column is the amount of new plant added to
the group during the year. The amounts entered in Table 3 for each successive year
following the beginning balance or addition are obtained by adding or subtracting the net
entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to
retirement, transfers-in are considered as being exposed to retirement in this group at the
beginning of the year in which they occurred, and the sales and transfers-out are
considered to be removed from the plant exposed to retirement at the beginning of the
11-14 Exhibit NO.1
Case NO.IPC-E-12-0S
J. Spanos, IPC
Page 22 of 491
following year. Thus, the amounts of plant shown at the beginning of each year are the
amounts of plant from each placement year considered to be exposed to retirement at the
beginning of each successive transaction year. For example, the exposures for the
installation year 2006 are calculated in the following manner:
Exposures at age 0 = amount of addition
Exposures at age % = $750,000 - $ 8,000
Exposures at age 1% = $742,000 - $18,000
Exposures at age 2% = $724,000 - $20,000 - $19,000
Exposures at age 3% = $685,000 - $22,000
= $750,000
= $742,000
= $724,000
= $685,000
= $663,000
For the entire experience band 2001-2010, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
ofthe retirements during an age interval (Table 1). For example, the figure of 3,789, shown
as the total exposures at the beginning of age interval 4%-5%, is obtained by summing:
255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.
Original Life Table. The original life table, ilustrated in Table 4 on page 11-17, is
developed from the totals shown on the schedules of retirements and exposures, Tables
1 and 3, respectively. The exposures atthe beginning ofthe age interval are obtained from
the corresponding age interval of the exposure schedule, and the retirements during the
age interval are obtained from the corresponding age interval of the retirement schedule.
The retirement ratio is the result of dividing the retirements during the age interval by the
exposures at the beginning of the age intervaL. The percent surviving at the beginning of
each age interval is derived from survivor ratios, each of which equals one minus
11-16
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spano, IPC
Page 24 of 491
TABLE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD
Experience Band 2001-2010 Placement Band 1996-2010
(Exposure and Retirement Amounts are in Thousands of Dollars)
Percent
Age at Exposures at Retirements Surviving at
Beginning of Beginning of During Age Retirement Survivor Beginning of
Interval Age Interval Interval Ratio Ratio Age Interval
(1 )(2)(3)(4)(5)(6)
0.0 7,490 80 0.0107 0.9893 100.00
0.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.11
8.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.60
12.5 323 44 0.1362 0.8638 48.90
13.5 167 -l 0.1557 0.8443 42.24
35.66
Total 44.780 1,606
Column 2 from Table 3, Column 12, Plant Exposed to Retirement.
Column 3 from Table 1, Column 12, Retirements for Each Year.
Column 4 = Column 3 divided by Column 2.
Column 5 = 1.0000 minus Column 4.
Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age IntervaL.
11-17
Exhibit NO.1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 25 of 491
the retirement ratio. The percent surviving is developed by starting with 100% at age zero
and successively multiplying the percent surviving at the beginning of each interval
by the survivor ratio, i.e., one minus the retirement ratio for that age intervaL. The
calculations necessary to determine the percent surviving at age 5% are as follows:
Percent surviving at age 4%
Exposures at age 4%
Retirements from age 4% to 5% =
Retirement Ratio
Survivor Ratio
Percent surviving at age 5%
=
88.15
= 3,789,000
143,000
143,000 .. 3,789,000 =
1.000 - 0.0377 =
(88.15) x (0.9623) =
0.0377
0.9623
84.83
=
=
=
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Tables 1 and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
The original survivor curve is plotted from the original life table (column 6, Table 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are stub
curves.
Smoothing the Original Survivor Curve. The smoothing of the original survivor curve
eliminates any irregularities and serves as the basis for the preliminary extrapolation to
zero percent surviving of the original stub curve. Even if the original survivor curve is
complete from 100% to zero percent, it is desirable to eliminate any irregularities, as there
is still an extrapolation for the vintages which have not yet lived to the age at which the
curve reaches zero percent. In this study, the smoothing of the original curve with estab-
Iished type curves was used to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor curve
11-18
Exhibit NO.1
Case No. IPC-E-12-oS
J. Spanos, IPC
Page 26 of 491
was compared to the Iowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6, 7, and 8, the original curve
developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly
fit the original survivor curve. In Figure 6, the L 1 curve with an average life between 12 and
13 years appears to be the best fit. In Figure 7, the SO type curve with a 12-year average
life appears to be the best fit and appears to be better than the L 1 fitting. In Figure 8, the
R1 type curve with a 12-year average life appears to be the best fit and appears to be
better than either the L 1 or the SO. In Figure 9, the three fittings, 12-L 1, 12-S0 and 12-R1
are drawn for comparison purposes. It is probable that the 12-R1 Iowa curve would be
selected as the most representative of the plotted survivor characteristics of the group,
assuming no contrary relevant factors external to the analysis of historical data.
Field Trips
In order to be familiar with the operation of the Company and to observe
representative portions of the plant, a field trip was conducted. A general understanding
of the function of the plant and information with respect to the reasons for past retirements
and the expected future causes of retirements was obtained during this trip. This
knowledge and information were incorporated in the interpretation and extrapolation of the
statistical analyses.
The plant facilities visited during 2002, 2007 and 2011 are as follows:
November 29, 2011
Langley Gulch Plant
November 30. 2011
Lower Salmon Plant
Upper Malad Plant
Lower Malad Plant
Upper Salmon B Plant
Upper Salmon A Plant
11-19
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 27 of 491
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11-20
Exhibit No. 1
Case'No. IPC-E-12-08
J. Spanos, IPC
Page 28 of 491
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11-21
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 29 of 491
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11-22
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Exhibit No. 1
Case No. IPC-Ë.12-0S
J. Spanos, IPC
Page 30 of 491
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11-23
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 31 of 491
November 30,2011 cont.
CJ Strike Plant
Evander Andrews (Danskin) Plant
August 27, 2007
Bennett Mountain Plant
Bliss Plant
August 28. 2007
Shoshone Falls Plant
Twin Falls Plant
Milner Dam
Milner Plant
American Falls Plant
August 7! 2002
Evander Andrew (Danskin) Plant
October 14. 2002
Lower Salmon Plant
Upper Salmon B Plant
Upper Salmon A Plant
Upper Malad Plant
Lower Malad Plant
Hagerman Maintenance Shop
October 15.2002
Swan Falls Plant
Hells Canyon Plant
Hells Canyon Hatchery
Brownlee Plant
Oxbow Plant
Oxbow Hatchery Plant
October 16. 2002
CHQ Building
Service Life Considerations
The service life estimates were based on judgment which considered a number of
factors. The primary factors were the statistical analyses of data; current Company policies
and outlook as determined during conversations with management; and the survivor curve
estimates from previous studies of this company and other electric utility companies.
11-24
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos,lPC
Page 32 of 491
For 36 of the plant accounts and subaccounts for which survivor curves were
estimated, the statistical analyses using the retirement rate method resulted in good to
excellent indications of the survivor patterns experienced. These accounts represent 58
percent of depreciable plant. Generally, the information external to the statistics led to no
significant departure from the indicated survivor curves for the accounts listed below. The
statistical support for the service life estimates is presented in the section beginning on
page ~i-11
STEAM PRODUCTION PLANT
311.00 Structures and Improvements
312.10 Boiler Plant Equipment - Scrubbers
312.20 Boiler Plant Equipment - Other
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
316.00 Miscellaneous Power Plant Equipment
316.10 Miscellaneous Power Plant Equipment - Automobiles
316.40 Miscellaneous Power Plant Equipment - Small Trucks
316.50 Miscellaneous Power Plant Equipment - Miscellaneous
316.60 Miscellaneous Power Plant Equipment - Hydraulic Trucks
316.70 Miscellaneous Power Plant Equipment - Large Trucks
316.80 Miscellaneous Power Plant Equipment - Power Operated Equipment
316.90 Miscellaneous Power Plant Equipment - Trailers
HYDRAULIC PRODUCTION PLANT
331.00 Structures and Improvements
333.00 Waterwheels, Turbines and Generators
334.00 Accessory Electric Equipment
TRANSMISSION PLANT
353.00 Station Equipment
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
DISTRIBUTION PLANT
361.00 Structures and Improvements
362.00 Station Equipment
367.00 Underground Conductors and Devices
370.00, 370.20 &
370.30 Meters - Non-AMI
371.10 Photovoltaic Installations
371.20 Installation on Customer Premises
11-25
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 33 of 491
GENERAL PLANT
390.20 Leasehold Improvements
391.21 Offce Furniture and Equipment - EDP Equipment - Servers
392.10 Transportation Equipment - Automobiles
392.40 Transportation Equipment - Small Trucks
392.50 Transportation Equipment - Miscellaneous
392.60 Transportation Equipment - Large Trucks (Hydraulic)
392.70 Transportation Equipment - Large Trucks (Non-Hydraulic)
392.90 Transportation Equipment - Trailers
396.00 Power Operated Equipment
Account 331.00, Structures and Improvements, is used to ilustrate the manner in
which the study was conducted for the groups in the preceding list. Aged plant accounting
data for the hydraulic production plant have been compiled for the years 1946 through
2010. These data have been coded in the course of the Company's normal record keeping
according to account or propert group, type of transaction, year in which the transaction
took place, and year in which the electric plant was placed in service. The retirements,
other plant transactions, and plant additions were analyzed by the retirement rate method.
The interim survivor curve estimate is based on the statistical indications for the
period 1946 through 2010 and 1977 through 2010. The Iowa 105-R2.5 is a reasonable fit
of the stub original survivor curve. The 105-year interim service life is within the typical
service life range of 75 to 120 years for hydraulic production structures. The 1 05-year life
reflects the Company's plans to replace small components of the structures prior to the
final retirement of the hydraulic production plant.
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which reflect
interim retirements that occur prior to the ultimate retirement of the major unit. An interim
survivor curve was estimated for each plant account, inasmuch as the rate of interim
retirements differ from account to account. The interim survivor curves estimated for
steam and hydraulic production plant were based on the retirement rate method of life
11-26
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 34 of 491
analysis which incorporated experienced aged retirements for the period 1980 through
2010 for steam and 1946 through 2010 for hydraulic.
The life span estimates for power generating stations were the result of considering
experienced life spans of similar generating units, the age of surviving units, general
operating characteristics of the units, major refurbishing, and discussions with
management personnel concerning the probable long-term outlook for the units, and the
estimate of the operating partner.
The life span estimate for the thermal, base-load units is 40 to 60 years. The typical
range of life spans for such units is 50-65 years. Each of these units is operated by
another utility, therefore, a life span was determined to be consistent with the operating
partner, specifically the Boardman plant. The 75 to 114-year lifespan for the hydraulic
production facilities is within the typical range. The life span of each facility is determined
by condition and license dates. Life spans of 35 and 45 years were estimated for the
combustion turbines. These life span estimates are typical for combustion turbines which
are used primarily as peaking units.
A summary of the year in service, life span and probable retirement year for each
power production unit follows:
Depreciable Group
Major Probable
Year in Retirement
Service Year Life Span
1980 2020 40
1974 2034 60
1981 2031 50
1985 2035 50
Steam Production Plant
Boardman
Jim Bridger
Valmy 1
Valmy 2
Hydraulic Production Plant
Milner Dam
American Falls
Brownlee
1992
1978
1960,1980
11-27
2067
2055
2045
75
77
85,65
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC
Page 35 of 491
Major Probable
Year in Retirement
Depreciable Group Service Year Life Span
Bliss 1950 2033 83
Cascade 1983 2061 78
Clear Lake 1937 2017 80
Hells Canyon 1967 2045 78
Lower Malad 1948 2033 85
Lower Salmon 1949 2033 84
Milner 1992 2068 76
Oxbow 1961 2045 84
Shoshone 1921 2031 110
Strike 1952 2032 80
Swan Falls 1928,1994 2042 114,48
Twin Falls (Old)1938 2040 102
Twin Falls (New)1995 2040 45
Thousand Springs 1919 2019 100
Upper Malad 1948 2033 85
Upper Salmon A 1937 2033 96
Upper Salmon B 1947 2033 86
Other Production Plant
Evander Andrews (Danskin #2)2001 2036 35
Salmon Diesel 1967 2012 45
Bennett Mountain 2005 2041 36
Evander Andrews (Danskin #1)2008 2043 35
The survivor curve estimates for the remaining accounts were based on judgment
incorporating the statistical analyses and previous studies forthis and other electric utilities.
Salvage Analysis
The estimates of net salvage by account were based in part on historical data
compiled through 2010. Cost of removal and salvage were expressed as percents of the
original cost of plant retired, both on annual and three-year moving average bases. The
most recent five-year average also was calculated for consideration. The net salvage
estimates by account are expressed as a percent of the original cost of plant retired.
11-28
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 36 of 491
Net Salvage Considerations
The estimates offuture net salvage are expressed as percentages of surviving plant
in service, i.e., all future retirements. In cases in which removal costs are expected to
exceed salvage receipts, a negative net salvage percentage is estimated. The net salvage
estimates were based on judgment which incorporated analyses of historical cost of
removal and salvage data, expectations with respect to future removal requirements and
markets for retired equipment and materials.
The analyses of historical cost of removal and salvage data are presented in the
section titled "Net Salvage Statistics" for the plant accounts for which the net salvage
estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1954 through 2010 for electric
plant were analyzed. The analyses contributed significantly toward the net salvage
estimates for 39 plant accounts and subaccounts, representing 87 percent of the
depreciable plant, as follows:
Steam Production Plant
311.00 Structures and Improvements
312.10 Boiler Plant Equipment - Scrubbers
312.20 Boiler Plant Equipment - Other
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
Hydraulic Production Plant
331.00 Structures and Improvements
333.00 Waterwheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Transmission Plant
350.20 Land Right and Easements
352.00 Structures and Improvements
353.00 Station Equipment
354.00 Towers and Fixtures
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
11-29
Exhibit NO.1
Case No. IPC-E-12-0S
J. Spanos. IPC
Page 37 of491
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.00 Services
370.00, 370.2 &
370.3 Meters - Non-AMI
370.10 Meters - AMI
371.10 Photovoltaic Installations
371.20 Installation on Customer Premises
373.20 Street Lighting and Signal Systems
General Plant
390.11
390.12
392.10
392.40
392.50
392.60
392.70
392.90
396.00
Structures and Improvements - CHQ Building
Structures and Improvements - Excl. CHQ Building
Transportation Equipment - Automobile
Transportation Equipment - Small Trucks
Transportation Equipment - Miscellaneous
Transportation Equipment - Large Trucks (HYD)
Transportation Equipment - Large Trucks (Non-HYD)
Transportation Equipment - Trailers
Power Operated Equipment
Account 364.00, Poles, Tower and Fixtures, is used to ilustrate the manner in which
the study was conducted for the groups in the preceding list. Net salvage data for the
period 1954 through 2010 were analyzed for this account. The data include cost of
removal, gross salvage and net salvage amounts and each of these amounts is expressed
as a percent of the original cost of regular retirements. Three-year moving averages for
the 1954-1956 through 2008-2010 periods were computed to smooth the annual amounts.
Cost of removal was high since the early to mid-1980s. The primary cause of the
high levels of cost of removal was the extra effort needed to take out the larger poles and
towers. Many of these retirements were due to highway relocations. Cost of removal for
the most recent five years averaged 58 percent.
11-30
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 38 of 491
Gross salvage has varied widely throughout the period but had begun to diminish
to much lower levels since the 1980s. The most recent five-year average of 8 percent
gross salvage reflects recent trends and the reduced market for poles and towers. High
levels of gross salvage in 1998 and 2001 related to highway relocation projects.
The net salvage percent based on the overall period 1954 through 2010 is 47
percent negative net salvage and based on the most recent five-year period is 49 percent.
The range of estimates made by other electric companies for Poles, Towers and Fixtures
is negative 30 to negative 75 percent. The net salvage estimate for poles is negative 45
percent, is within the range of other estimates and reflects the expectation toward slightly
less negative net salvage in the near future.
The net salvage percents for the remaining accounts were based on judgment
incorporating estimates of previous studies of this and other electric utilities.
CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
After the survivor curve and salvage are estimated, the annual depreciation accrual
rate can be calculated. In the average service life procedure, the annual accrual rate is
computed by the following equation:
(100% - Net Salvage, Percent)Annual Accrual Rate, Percent =Average Service Ufe
The calculated accrued depreciation for each depreciable propert group represents that
portion of the depreciable cost of the group which wil not be allocated to expense through
future depreciation accruals, if current forecasts of life characteristics are used as a basis
for straight line depreciation accounting.
11-31
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 39 of 491
The accrued depreciation calculation consists of applying an appropriate ratio to the
surviving original cost of each vintage of each account, based upon the attained age and
the estimated survivor curve. The accrued depreciation ratios are calculated as follows:
Ratio = (1- Average Remaining Life Expectancy) (1- Net Salvage, Percent).Average Service Life
The application of these procedures is described for a single unit of property and a group
of propert units. Salvage is omitted from the description for ease of application.
Single Unit of Propert
The calculation of straight line depreciation for a single unit of propert is
straightforward. For example, if a $1,000 unit of propert attains an age of four years and
has a life expectancy of six years, the annual accrual over the total life is:
$1,000 (1 - ~) = $400.10
The accrued depreciation is:
$1,000 = $100 per year.
(4 + 6)
Group Depreciation Procedures
When more than a single item of property is under consideration, a group procedure
for depreciation is appropriate because normally all of the items within a group do not have
identical service lives, but have lives that are dispersed over a range of time. There are
two primary group procedures, namely, average service life and equal life group.
Remaining Life Annual Accruals. For the purpose of calculating remaining life
accruals as of June 30, 2011, the depreciation reserve for each plant account is allocated
11-32
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 40 of 491
among vintages in proportion to the calculated accrued depreciation for the account.
Explanations of remaining life accruals and calculated accrued depreciation follow. The
detailed calculations as of June 30,2011, are set forth in the Results of Study section of
the report.
Average Service Life Procedure. In the average service life procedure, the
remaining life annual accrual for each vintage is determined by dividing future book
accruals (original cost less book reserve) by the average remaining life of the vintage. The
average remaining life is a directly weighted average derived from the estimated future
survivor curve in accordance with the average service life procedure.
The calculated accrued depreciation for each depreciable propert group represents
that portion of the depreciable cost of the group which would not be allocated to expense
through future depreciation accruals, if current forecasts of life characteristics are used as
the basis for such accruals. The accrued depreciation calculation consists of applying an
appropriate ratio to the surviving original cost of each vintage of each account, based upon
the attained age and service life. The straight lien accrued depreciation ratios are
calculated as follows for the average service life procedure:
Average Remaining LifeRatio = 1 -
Average Service Life
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period over the life of the asset or liability to which
it applies, or over the period during which it is anticipated the benefit wil be realized.
Normally, the distribution of the amount is in equal amounts to each year of the
amortization period.
11-33
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 41 of 491
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which the assets wil render most
of their service, the amortization period and service lives used by other utilities and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for certain General Plant accounts that
represent numerous units of propert, but a very small portion of depreciable electric plant
in service. The accounts and their amortization periods are as follows:
391.10
391.20
393
394
395
397
398
Account
Amortization
Period,
Years
Office Furniture and Equipment - Furniture
Office Furniture and Equipment - Computers
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Communication Equipment
Telephones
Microwaves
Radio
Fiber Optic
Miscellaneous Equipment
20
5
25
20
20
15
15
15
10
15
The calculated accrued amortization is equal to the original cost multiplied by the
ratio of the vintage's age to its amortization period. The annual amortization amount is
determined by dividing the original cost by the period of amortization for the account.
11-34
Exhibit No. 1
Case No. IPC-E-12-oS
J. Spanos. IPC
Page 42 of 491
~i-1 PART III. RESULTS OF STUDY
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 43 of 491
PART III. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual depreciation accrual rates are the principal results of the
study. Continued surveilance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for the
inherent variability in service lives and salvage and for the change of the composition of
propert in service. The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation using the average service life procedure
based on estimates which reflect considerations of current historical evidence and
expected future conditions.
The annual depreciation accrual rates are applicable specifically to the electric plant
in service as of June 30, 2011. For most plant accounts, the application of such rates to
future balances that reflect additions subsequent to June 30, 2011, is reasonable for a
period of three to five years.
DESCRIPTION OF STATISTICAL SUPPORT
The service life and salvage estimates were based on judgment which incorporated
statistical analyses of retirement data, discussions with management and consideration of
estimates made for other electric utility companies. The results of the statistical analyses
of service life are presented in the section titled "Service Life Statistics".
The estimated survivor curves for each account are presented in graphical form.
The charts depict the estimated smooth survivor curve and original survivor curve( s), when
applicable, related to each specific group. For groups where the original survivor curve
was plotted, the calculation of the original life table is also presented.
111-2
Exhibit No.1
Case No. IPC-E-12.0S
J. Spanos, IPC
Page 44 of 491
The analyses of salvage data are presented in the section titled, "Net Salvage
Statistics". The tabulations present annual cost of removal and salvage data, three-year
moving averages and the most recent five-year average. Data are shown in dollars and
as percentages of original costs retired.
DESCRIPTION OF DEPRECIATION TABULATIONS
A summary of the results ofthe study, as applied to the original cost of electric plant
as of June 30,2011, is presented on pages 111-4 through 111-10 ofthis report. The schedule
sets forth the original cost, the book depreciation reserve, future accruals, the calculated
annual depreciation rate and amount, and the composite remaining life related to electric
plant.
The tables of the calculated annual depreciation accruals are presented in account
sequence in the section titled "Depreciation Calculations." The tables indicate the
estimated survivor curve and salvage percent for the account and set forth for each
installation year the original cost, the calculated accrued depreciation, the allocated book
reserve, future accruals, the remaining life and the calculated annual accrual amount.
~i-3
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 45 of 491
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Exhibit No. 1
Case No. IPC-E.12-0S
J. Spanos,lPC
Page 53 of 491
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Exhibit NO.1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 54 of 491
IDAHO POWER COMPANY
ACCOUNT 310.20 LA AN WATER RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974 -2010 EXPERIENCE BAND 2003-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 325,847 0.0000 1.0000 100.000.5 6,871 0.0000 1. 0000 100.00
1. 5 6,871 0.0000 1. 0000 100.002.5 6,871 0.0000 1.0000 100.003.5 6.871 0.0000 1.0000 100.004.5 6,871 0.0000 1.0000 100.005.5 6.871 0.0000 1.0000 100.006.5 6,871 0.0000 1.0000 100.007.5 100.008.5
9.5
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111-13
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 55 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 56 of 491
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTURES AN IMPROVEMENTS
PLACEMENT BAN 1973 -2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
1l.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
EXPOSURES AT
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AGE INTERVAL
89,378,594
106.223,722
101,923,511
98,881,060
97,928,883
97,440,440
131,634,279
131,316,177
130,184,068
129,601,368
129,341,817
129,140,880
128,997,833
127,797,926
127,596,054
127,442,582
126,594,037
125.480,809
124,905,570
123,557, 112
121.819,377
121,661,994
120,883,399
120,739,999
120,531,748
119,781,251
95,799,313
95,610,232
94,844,267
93,228,416
66,625,381
53,266,442
34,178,791
34,030,248
33,972,504
33,794.411
33,719,798
83,167
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
100,846
75,201
16,931
228,015
23,234
360.666
187,081
147,779
200.937
47,730
101,767
28,350
270,331
22,750
49,879
25,862
79,747
301
41,652
27,217
122,549
1,072,033
944,487
86,128
12,092
148,543
57,744
178,094
74,612
46,134
~i-15
EXPERIENCE BAN 1980-2010
RETMT
RATIO
0.0000
0.0009
0.0000
0.0008
0.0002
0.0023
0.0002
0.0027
0.0014
0.0011
0.0016
0.0004
0.0008
0.0002
0.0000
0.0000
0.0021
0.0002
0.0004
0.0000
0.0002
0.0007
0.0000
0.0000
0.0000
0.0003
0.0003
0.0013
0.0113
0.0101
0.0013
0.0002
0.0043
0.0017
0.0052
0.0022
0.0014
0.0000
SURV
RATIO
1. 0000
0.9991
1. 0000
0.9992
0.9998
0.9977
0.9998
0.9973
0.9986
0.9989
0.9984
0.9996
0.9992
0.9998
1.0000
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0.9979
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0.9993
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0.9997
0.9997
0.9987
0.9887
0.9899
0.9987
0.9998
0.9957
0.9983
0.9948
0.9978
0.9986
1. 0000
PCT SURV
BEGIN OF
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100.00
100.00
99.91
99.91
99.83
99.81
99.58
99.56
99.29
99.14
99.03
98.88
98.84
98.76
98.74
98.74
98.74
98.53
98.51
98.47
98.47
98.45
98.39
98.39
98.39
98.39
98.35
98.33
98.20
97.09
96.11
95.98
95.96
95.54
95.38
94.88
94.67
94.54
94.54
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 57 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 58 of 491
IDAHO POWER COMPANY
ACCOUNT 312.10 BOILER PLANT EQUIPMENT -SCRUBBERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974 -2010 EXPERIENCE BAND 1980-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 75,019,386 0.0000 1. 0000 100.000.5 84,280,111 0.0000 1.0000 100.00
1. 5 80,536,407 0.0000 1.0000 100.002.5 80,028.140 0.0000 1.0000 100.003.5 80,019,870 62,337 0.0008 0.9992 100.004.5 79,889,042 44,470 0.0006 0.9994 99.925.5 79,732,824 11.455 0.0001 0.9999 99.87
6.5 79,423,629 147,868 0.0019 0.9981 99.857.5 78.660,890 45,030 0.0006 0.9994 99.678.5 78.615,860 0.0000 1.0000 99.61
9.5 78,493,610 364,100 0.0046 0.9954 99.61
10.5 78.129,510 107,676 0.0014 0.9986 99.15
11.5 78,021,83.5 47,889 0.0006 0.9994 99.0112.5 77,973,946 202,640 0.0026 0.9974 98.95
13 .5 77,330,372 0.0000 1.0000 98.69
14.5 77,164,991 38,194 0.0005 0.9995 98.6915.5 77,021,971 190,994 0.0025 0.9975 98.6416.5 76,718,577 257,948 0.0034 0.9966 98.40
17.5 76,255,139 0.0000 1.0000 98.0718.5 76.012,696 0.0000 1.0000 98.07
19.5 63,786,339 0.0000 1.0000 98.0720.5 63,786,339 0.0000 1.0000 98.07
21. 5 63,786,339 0.0000 1.0000 98.0722.5 51,864,181 528,382 0.0102 0.9898 98.0723.5 28,540.569 0.0000 1.0000 97.0724.5 28,540,569 130.223 0.0046 0.9954 97.0725.5 9.221.391 0.0000 1.0000 96.6326.5 9,221,391 0.0000 1.0000 96.6327.5 9,221,391 0.0000 1.0000 96.6328.5 9,221.391 0.0000 1.0000 96.63
29.5 9,221,391 1,616 0.0002 0.9998 96 .63
30.5 9,219,775 0.0000 1.0000 96.61
31. 5 96.61
111-17
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 59 of 491
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Exhibit No. 1
Case No. IPC.E-12-0S
J. Spanos, IPC
Page 60 of 491
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLANT EQUIPMENT -OTHER
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974-2010 EXPERIENCE BAN 1980-2010
AGE AT EXPOSURES AT RETIREMENTS peT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 395,146,363 14.163 0.0000 1.0000 100.000.5 414,426,610 84,667 0.0002 0.9998 100.00
1. 5 402,327,716 2,961,463 0.0074 0.9926 99.982.5 380,738,167 292,219 0.0008 0.9992 99.243.5 357,526,393 306,537 0.0009 0.9991 99.164.5 343.002.311 1,795,966 0.0052 0.9948 99.085.5 412,082,592 1,554,012 0.0038 0.9962 98.566.5 394 , 001, 720 1,910,179 0.0048 0.9952 98.197.5 375,856,713 2,128,592 0.0057 0.9943 97.718.5 366,204,204 2,302,412 0.0063 0.9937 97.16
9.5 357,573.133 318,259 0.0009 0.9991 96.5510.5 355,609,211 655,268 0.0018 0.9982 96.4611.5 353,719,757 1.527,736 0.0043 0.9957 96 .2812.5 350,934,888 4.066,324 0.0116 0.9884 95.8713.5 344,315,206 2,648,837 0.0077 0.9923 94.7614.5 337,522,289 2,116,682 0.0063 0.9937 94.0315.5 333,789,090 589,460 0.0018 0.9982 93.4416.5 327,158,535 379,993 0.0012 0.9988 93.2717.5 320,892,730 3,052,251 0.0095 0.9905 93.1718.5 316,469,674 147,135 0.0005 0.9995 92.28
19.5 307,980,791 2,035,903 0.0066 0.9934 92.2420.5 305,934,531 722,480 0.0024 0.9976 91.6321.5 304,240,974 59,443 0.0002 0.9998 91.4122.5 302,587,715 3,701,943 0.0122 0.9878 91. 3923.5 292.190,887 2,.162,903 0.0074 0.9926 90.2724.5 287.721,821 719,984 0.0025 0.9975 89.6125.5 21B, 685, 811 368,820 0.0017 0.9983 89.3826.5 218,247,415 2.193,099 0.0100 0.9900 89.2327.5 213,772,761 6,279,818 0.0294 0.9706 88.3328.5 206,485,521 5,521,968 0.0267 0.9733 85.74
29.5 150,172,953 2,617,305 0.0174 0.9826 83.4530.5 118,697,503 383.547 0.0032 0.9968 81.99
31. 5 80,313,236 1,042,594 0.0130 0.9870 81.7332.5 79,270,642 0.0000 1.0000 80.6733.5 79,270.642 0.0000 1.0000 80.6734.5 79,270,642 8,850,395 0.1116 0.8884 80.6735.5 70.420,247 7.697,612 0.1093 0.8907 71.6636.5 63.83
IH-19
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 61 of 491
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Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 62 of 491
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLANT EQUIPMENT -RAILCARS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1991-2008 EXPERIENCE BAN 1991-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
o. a 4.458.753 0.0000 1.0000 100.000.5 4.458,753 O. 0000 1. 0000 100. 00
1. 5 4,458,753 O. 0000 1.0000 100. 002.5 4,458.475 0.0000 1. 0000 100.003.5 4.227,864 O. 0000 1. 0000 100.004.5 4,167,658 0.0000 1. 0000 100. 005.5 4,167,658 0.0000 1. 0000 100.006.5 4,167,658 122,239 0.0293 0.9707 100.007.5 4,045,418 0.0000 1.0000 97.078.5 4,045,418 0.0000 1.0000 97.07
9.5 4,045,418 0.0000 1.0000 97.0710.5 4,045.418 0.0000 1. 0000 97.0711.5 4,045,418 128.583 0.0318 0.9682 97.0712.5 3,916,835 0.0000 1.0000 93.9813.5 3,916,835 0.0000 1.0000 93.9814.5 3,852,117 0.0000 1.0000 93.9815.5 3,329,128 0.0000 1.0000 93.9816.5 3,020,382 0.0000 1. 0000 93.9817.5 3,019,476 0.0000 1.0000 93.9818.5 2,478,478 0.0000 1.0000 93.98
19.5 93.98
~i-21
Exhibit No. 1
Case No. IPC-E-12-08
J. Spnos, IPC
Page 63 of 491
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Exhibit NO.1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 64 of 491
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1974 -2010 EXPERIENCE BAN 1980-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 135,766,059 0.0000 1.0000 100.000.5 131,157,320 0.0000 1.0000 100.00
1. 5 125,885,580 47,596 0.0004 0.9996 100.002.5 118,750.455 186,207 0.0016 0.9984 99.96
'3.5 111,828,637 35,542 0.0003 0.9997 99.814.5 111,332,591 1,036,494 0.0093 0.9907 99.775.5 132.922,486 18.821 0.0001 0.9999 98.846.5 128,621,990 141.028 0.0011 0.9989 98.837.5 119,093,381 92,458 0.0008 0.9992 98.728.5 117.747,325 172.735 0.0015 0.9985 98.65
9.5 115,038.383 301,204 0.0026 0.9974 98.5010.5 114,482,269 423,807 0.0037 0.9963 98.2411.5 114.010,286 411,640 0.0036 0.9964 97.8812.5 111,080.161 491,542 0.0044 0.9956 97.5313.5 109,433,527 1,657,955 0.0152 0.9848 97.0914.5 102,078,792 0.0000 1.0000 95.6215.5 101,709.992 1,883,770 0.0185 0.9815 95.6216.5 99,222,624 3,273,076 0.0330 0.9670 93.8517.5 94,498,748 1,170,281 0; 0124 0.9876 90.7618.5 92,992,806 84,999 0.0009 0.9991 89.63
19.5 83,843.224 280,076 0.0033 0.9967 89.5520.5 82,966,590 186,055 0.0022 0.9978 89.2521.5 82,607,030 0.0000 1.0000 89.0522.5 82,582,403 6,094 0.0001 0.9999 89.0523.5 82,573,184 2,653,581 0.0321 0.9679 89.0424.5 79,674,730 2,301,328 0.0289 0.9711 86.1825.5 55,958.904 1.033,427 0.0185 0.9815 83.6926.5 54,895,589 834,286 0.0152 0.9848 82.1527.5 53.864.160 2,518,075 0.0467 0.9533 80.9028.5 51,333,984 460,217 0.0090 0.9910 77.12
29.5 36.952,605 3,275.696 0.0886 0.9114 76.4330.5 25,405,658 128,202 0.0050 0.9950 69.65
31. 5 19,172,874 2,571 0.0001 0.9999 69.3032.5 19,170,303 447,321 0.0233 0.9767 69.2933.5 18,719,053 472.366 0.0252 0.9748 67.6734.5 18,246,687 380,682 0.0209 0.9791 65.9735.5 17,866,005 0.0000 1.0000 64.5936.5 64.59
111-23
Exhibit No. 1
Case No. IPC-E-12-08
J.. Spanos, (PC
Page 65 of 491
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974-2010 EXPERIENCE BAND 1996 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 68.315,013 0.0000 1.0000 100.00
0.5 51,026,283 0.0000 1.0000 100.00
1. 5 46,183,592 0.0000 1.0000 100.00
2.5 40,542,934 186,207 0.0046 0.9954 100.00
3.5 33,171.800 0.0000 1. 0000 99.544.5 43,210,879 0.0000 1.0000 99.545.5 42,256.071 0.0000 1.0000 99.54
6.5 38,230,685 0.0000 1.0000 99.547.5 28,867,731 15,605 0.0005 0.9995 99.548.5 27.601,652 0.0000 1.0000 99.49
9.5 26,642,125 0.0000 1.0000 99.49
10.5 49,432,852 332.846 0.0067 0.9933 99.49
11.5 49,101,927 0.0000 1.0000 98.82
12.5 47,119,985 479,474 0.0102 0.9898 98.8213.5 45,522,108 12,093 0.0003 0.9997 97.81
14.5 54,881,576 0.0000 1. 0000 97.79
15.5 64,091.354 1,839,072 0.0287 0.9713 97.79
16.5 73,428.039 434,758 0.0059 0.9941 94.98
17.5 71,542,481 55,016 0.0008 0.9992 94.42
18.5 71,155,734 84,999 0.0012 0.9988 94.34
19.5 62,825,220 257,649 0.0041 0.9959 94.2320.5 62,106,163 79,845 0.0013 0.9987 93.85
21.5 82,607,030 0.0000 1.0000 93.7222.5 82.582,403 6,094 0.0001 0.9999 93.7223.5 82,573,184 2,653.581 0.0321 0.9679 93.72
24.5 79.674,730 2,301,328 0.0289 0.9711 90.7125.5 55,958,904 1,033,427 0.0185 0.9815 88.09
26.5 54,895,589 834,286 0.0152 0.9848 86.46
27.5 53,864,160 2,518,075 0.0467 0.9533 85.1528.5 51,333,984 460,217 0.0090 0.9910 81.17
29.5 36,952,.605 3.275,696 0.0886 0.9114 80.44
30.5 25,405,658 128,202 0.0050 0.9950 73.31
31. 5 19,172.874 2.571 0.0001 0.9999 72.9432.5 19,170,303 447.321 0.0233 0.9767 72.93
33.5 18,719,053 472,366 0.0252 0.9748 71.2334.5 18,246,687 380,682 0.0209 0.9791 69.4335.5 17,866,005 0.0000 1.0000 67.98
36.5 67.98
111-24
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 66 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 67 of 491
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
PLACEMENT BAN 1974 -2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
40.742,398
48,454,013
47,569,423
46,440,378
46,140,509
45,928,969
62,804,024
62,776.298
62,646,836
62,576,069
62,459,206
62,428,886
62,145,988
62,065,274
62,055,657
61,887,123
61,806,219
61,353,411
61,213,090
61,097,589
60,497,936
60,474,028
59,671,376
59,667,743
59,667,743
59,005,003
43,995,066
43,959,561
43,090.505
42.272,899
28,630,400
24,526,590
16,434,254
16,434,254
16,410,778
16,354.823
16,263,695
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
121,024
3,161
115,789
70,768
68,986
30.320
199.352
4,199
2,586
56,693
375,053
86.450
16,124
175,057
14,566
595.484
1,804,301
8,363
726,394
817,444
739,379
160,569
25,455
21,047
55,955
91.128
44.768
111-26
EXPERIENCE BAND 1980-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0026
0.0001
0.0018
0.0011
O.OOll
0.0005
0.0032
0.0001
0.0000
0.0009
0.0000
0.0061
0.0014
0.0003
0.0029
0.0002
0.0098
0.0000
0.0000
0.0000
0.0306
0.0002
0.0165
0.0190
0.0175
0.0056
0.0010
0.0000
0.0013
0.0034
0.0056
0.0028
SURV
RATIO
1.0000
1. 0000
1.0000
1.0000
1. 0000
0.9974
0.9999
0.9982
0.9989
0.9989
0.9995
0.9968
0.9999
1.0000
0.9991
1.0000
0.9939
0.9986
0.9997
0.9971
0.9998
0.9902
1.0000
1.0000
1. 0000
0.9694
0.9998
0.9835
0.9810
0.9825
0.9944
0.9990
1.0000
0.9987
0.9966
0.9944
0.9972
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
100.00
99.74
99.73
99.55
99.44
99.33
99.28
98.96
98.95
98.95
98.86
98.86
98.26
98.12
98.09
97.81
97.79
96.83
96.83
96.83
96.83
93.87
93.85
92.30
90.55
88.96
88.46
88.37
88.37
88.26
87.96
87.47
87.23
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 68 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 69 of 491
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLAEOUS POWER PLANT EQUI PMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974 -2010 EXPERIENCE BAND 1980-2010
AGE AT EXPOSURES AT RETIREMENS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 15,791,802 0.0000 1.0000 100.000.5 15,302,600 61,505 0.0040 0.9960 100.00
1. 5 15,205,841 172,428 0.0113 0.9887 99.602.5 13,976,154 9,567 0.0007 0.9993 98.473.5 11,950,424 49,314 0.0041 0.9959 98.404.5 11,472,430 248,255 0.0216 0.9784 98.00
5.5 12,629.136 380,678 0.0301 0.9699 95.876.5 11,730,944 245,253 0.0209 0.9791 92.987.5 11,274.513 60,333 0.0054 0.9946 91. 048.5 11.179,512 232,028 0.0208 0.9792 90.55
9.5 10,931.863 165,685 0.0152 0.9848 88.6710.5 10,766,177 130,356 0.0121 0.9879 87.33
11. 5 10,635,822 51,127 0.0048 0.9952 86.27
12.5 10,560.923 64,426 0.0061 0.9939 85.8613.5 10,422,413 85,485 0.0082 0.9918 85.33
14.5 10,231,350 28,475 0.0028 0.9972 84.63
15.5 9,871,360 31,360 0.0032 0.9968 84.4016.5 9,412,717 244.504 0.0260 0.9740 84.13
17.5 8.851,440 366,443 0.0414 0.9586 81.9518.5 8,080,296 0.0000 1.0000 78.55
19.5 7,447,340 79,686 0.0107 0.9893 78.5520.5 7,165,188 19,965 0.0028 0.9972 77.71
21. 5 6,888,452 1,319 0.0002 0.9998 77.5022.5 6,569,642 0.0000 1.0000 77.4823.5 5,977,057 8,702 0.0015 0.9985 77.4824.5 5,532,464 17,735 0.0032 0.9968 77.37
25.5 4,692,130 198,045 0.0422 0.9578 77.1226.5 4,485,929 264,056 0.0589 0.9411 73.8727.5 4,147,098 161,654 0.0390 0.9610 69.5228.5 3,970,743 102,793 0.0259 0.9741 66.81
29.5 2,564,478 29,434 0.0115 0.9885 65.0830.5 1,672,185 0.0000 1. 0000 64.33
31. 5 856.523 0.0000 1.0000 64.3332.5 856,523 314,965 0.3677 0.6323 64.3333.5 541,558 270,290 0.4991 0.5009 40.67
34.5 271,268 36.714 0.1353 0.8647 20.3735.5 234.554 0.0000 1. 0000 17.62
36.5 17.62
111-28
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 70 of 491
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1974 -2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 6,355,698 0.0000 1.0000 100.000.5 5.355,273 0.0000 1. 0000 100.00
1. 5 5.738,741 98.935 0.0172 0.9828 100.002.5 4,764,328 0.0000 1.0000 98.283.5 3,161.850 17,500 0.0055 0.9945 98.284.5 3,551,242 58.888 0.0166 0.9834 97.735.5 3,775,978 0.0000 1.0000 96.116.5 3,589,259 20,574 0.0057 0.9943 96.117.5 3,788,025 0.0000 1. 0000 95.568.5 4,347,261 0.0000 1.0000 95.56
9.5 4,772,730 80,907 0.0170 0.9830 95.5610.5 5.524,384 113,027 0.0205 0.9795 93.9411.5 5,419,514 7,484 0.0014 0.9986 92.0212.5 5,463,033 0.0000 1.0000 91.8913.5 5,410.643 30,882 0.0057 0.9943 91.8914.5 7,089,674 16,686 0.0024 0.9976 91. 3715.5 7,835,278 12,653 0.0016 0.9984 91.1516.5 8,229,185 4,248 0.0005 0.9995 91.0017.5 7,908,163 304,434 0.0385 0.9615 90.9618.5 7,199.029 0.0000 1.0000 87.46
19.5 6.566,073 79,686 0.0121 0.9879 87.4620.5 6,292,623 11,696 0.0019 0.9981 86.39
21. 5 6,888,452 1,319 0.0002 0.9998 86.2322.5 6.569,642 0.0000 1.0000 86.2223.5 5.977,057 8,702 0.0015 0.9985 86.2224.5 5.532,464 17.735 0.0032 0.9968 86.0925.5 4,692,130 198,045 0.0422 0.9578 85.8226.5 4,485.929 264,056 0.0589 0.9411 82.1927.5 4,147,098 161,654 0.0390 0.9610 77.3628.5 3,970,743 102,793 0.0259 0.9741 74.34
29.5 2,564,478 29,434 0.0115 0.9885 72.4230.5 1,672,185 0.0000 1. 0000 71.59
31. 5 856,523 0.0000 1.0000 71. 5932.5 856,523 314,965 0.3677 0.6323 71.5933.5 541,558 270,290 0.4991 0.5009 45.2634.5 271,268 36.714 0.1353 0.8647 22.6735.5 234,554 0.0000 1.0000 19.6036.5 19.60
~i-29
ExhibitNo. 1
Case No. IPC-E-12.08
J. Spanos,lPC
Page 71 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 72 of 491
IDAHO POWER COMPANY
ACCOUNTS 316.10.316.40,316.50,392.10,392.40 AN 392.50 TRASPORTATION
EQUIPMENT -SMALL -COMBINED
ORIGINAL LIFE TABLE
PLACEMENT BAN 1966-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 26.001,396 25,882 0.0010 0.9990 100.000.5 24,718,224 72,072 0.0029 0.9971 99.90
1. 5 25.744,923 291,836 0.0113 0.9887 99.612.5 25.050,165 30,708 0.0012 0.9988 98.483.5 23,789,991 332,493 0.0140 0.9860 98.364.5 22.644,767 662,828 0.0293 0.9707 96.985.5 21,593,794 1,757,108 0.0814 0.9186 94.156.5 19,444,978 2,079,656 0.1070 0.8930 86.497.5 16,405,573 2,568,792 0.1566 0.8434 77.248.5 12,276,169 1,902,609 0.1550 0.8450 65.14
9.5 9,025,405 1,026,251 0.1137 0.8863 55.0510.5 8,078,958 1,324,258 0.1639 0.8361 48.791l.5 6,105,358 1,042,354 0.1707 0.8293 40.7912.5 4,280.088 533,753 0.1247 0.8753 33.8313.5 2,550,429 312,921 0.1227 0.8773 29.6114.5 2,011.568 386,727 0.1923 0.8077 25.9815.5 1,545,524 164,608 0.1065 0.8935 20.9816.5 1,210,713 123.739 0.1022 0.8978 18.7517.5 843,922 1l6.632 0.1382 0.8618 16.8318.5 600.189 150,613 0.2509 0.7491 14.50
19.5 318,346 48,240 0.1515 0.8485 10.8620.5 204,248 31,216 0.1528 0.8472 9.2221.5 113,955 3,218 0.0282 0.9718 7.8122.5 114,280 734 0.0064 0.9936 7.5923.5 91,301 0.0000 1.0000 7.5424.5 91,301 15,838 0.1735 0.8265 7.5425.5 75,462 0.0000 1.0000 6.2326.5 62,113 3.543 0.0570 0.9430 6.2327.5 58.570 0.0000 1.0000 5.8828.5 30,322 0.0000 1.0000 5.88
29.5 2.037 0.0000 1.0000 5.8830.5 2,037 417 0.2047 0.7953 5.88
31. 5 1,620 0.0000 1.0000 4.6732.5 1,620 906 0.5590 0.4410 4.6733.5 714 0.0000 1.0000 2.0634.5 714 0.0000 1.0000 2.0635.5 714 0.0000 1.0000 2.0636.5 714 0.0000 1.0000 2.0637.5 714 0.0000 1.0000 2.0638.5 2.06
~i-31
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 73 of 491
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~i-32
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, fPC
Page 74 of 491
IDAHO POWER COMPANY
ACCOUNTS 316.60, 316.70, 392.60 AND 392.70 TRASPORTATION EQUIPMENT - LARGE
- COMBINED
PbACEMENT BAN 1946-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14 .5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
. 28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
29,373,542
27.918,491
27,759,282
24,970,561
22,344.917
21,171,847
20.918,549
19,429,352
17,890,058
16.790,558
16,265,545
15,527,173
15,002,217
14,787,996
13,090,390
12,286,929
10,858,807
8,571,649
6,786.013
5,196,695
4,255.475
3,366.945
3.042,980
2.600,526
2.124,373
1,649,325
1,341,840
1,003.608
490,409
353,592
204.881
166,525
152,925
89,028
74.297
61,927
63,209
54.645
25.766
13,294
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
62.286
12,120
197,808
281.642
504,258
423,243
234,422
143,483
365,405
640,208
812,138
729,149
1,164,415
1,066,516
1,148,349
716.730
210,623
109,455
326,208
415,720
165,490
165,752
208,764
80,214
87,083
88,598
88,157
19.817
13,600
9,473
8,563
2,184
12,472
~i-33
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0025
0.0005
0.0093
0.0135
0.0260
0.0237
0.0140
0.0088
0.0235
0.0427
0.0549
0.0557
0.0948
0.0982
0.1340
0.1056
0.0405
0.0257
0.0969
0.1366
0.0636
0.0780
0.1266
0.0598
0.0868
0.1807
0.2493
0.0967
0.0817
0.0000
0.0000
0.1275
0.0000
0.1355
0.0400
0.4841
0.0000
SURV
RATIO
1.0000
1.0000
1.0000
0.9975
0.9995
0.9907
0.9865
0.9740
0.9763
0.9860
0.9912
0.9765
0.9573
0.9451
0.9443
0.9052
0.9018
0.8660
0.8944
0.9595
0.9743
0.9031
0.8634
0.9364
0.9220
0.8734
0.9402
0.9132
0.8193
0.7507
0.9033
0.9183
1.0000
1.0000
0.8725
1.0000
0.8645
0.9600
0.5159
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
99.75
99.70
98.76
97.44
94.91
92.66
91.37
90.56
88.213
84.66
80.01
75.55
68.39
61.67
53.41
47.77
45.83
44.66
40.33
34.82
32.60
30.06
26.25
24.69
22.54
18.47
13.87
12.52
11.50
11. 50
11.50
10.03
10.03
8.68
8.33
4.30
Exhibit No. 1
case No. IPC-E-12-o8
J. Spanos,lPC
Page 75 of 491
IDAHO POWER COMPANY
ACCOUNTS 316.60. 316.70, 392.60 AN 392.70 TRASPORTATION EQUIPMENT - LARGE
- COMBINED
ORIGINAL LIFE TABLE. CONT.
PLACEMENT BAN 1946-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
22,499
22,499
22,499
22.055
22,055
14,101
14,101
14,101
14,101
11,356
2,511
2,511
2,511
622
622
622
622
RETIREMENTS
DURING AGE
INTERVAL
443
7,955
2,744
807
622
~i-34
EXPERIENCE BAN 1996-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 4.30
0.0000 1. 0000 4.30
0.0197 0.9803 4.30
0.0000 1.0000 4.21
0.3607 0.6393 4.21
0.0000 1. 0000 2.69
0.0000 1.0000 2.69
0.0000 i.oooo 2.69
0.1946 0.8054 2.69
0.0000 1. 0000 2.17
0.0000 1.0000 2.17
0.0000 1.0000 2.17
0.3213 0.6787 2.17
0.0000 1.0000 1.47
0.0000 1.0000 1.47
0.0000 1.0000 1.47
1.0000 1.47
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 76 of 491
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~i-35
Exhibit No. 1
Case No. IPC.E-12-oS
J. Spanos, IPC
Page 77 of 491
IDAHO POWER COMPANY
ACCOUNTS 316.80 AND 396.00 POWER OPERATED EQUIPMENT - COMBINED
PLACEMENT BAN 1957-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
7,736,791
7.693.587
8,313,037
8,604,179
6,980,726
6.441,555
5,594,763
5,569.220
5,171.971
5,137,484
4,367,394
4,377,585
4.666,567
5,002.587
5.207,781
4,886,575
4,313,049
3,164,372
3,145,345
2,950,319
2,889,353
2,662,000
2.435,056
2,442,898
2,343,414
2,213.299
2,144,685
1,643,503
1,175,562
351,306
242,873
173,052
153,912
124,449
129.007
144,212
179,037
163,106
137,629
144,522
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
10,804
530,263
253.821
22,120
39,998
382,252
366,666
432,633
17,684
14,189
229,716
467,875
486,912
449,328
90,509
145,843
135,826
20,577
114,429
180,533
5,586
46,210
36,834
113.034
74,492
11.750
27,759
22,682
29,463
574
15,931
25,883
2,655
~i-36
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0000
0.0014
0.0000
0.0616
0.0364
0.0034
0.0071
0.0686
0.0709
0.0842
0.0040
0.0032
0.0492
0.0935
0.0935
0.0920
0.0210
0.0461
0.0432
0.0070
0.0396
0.0678
0.0023
0.0189
0.0157
0.0000
0.0527
0.0453
0.0100
0.0000
0.1143
0.1311
0.1914
0.0046
0.0000
0.0000
0.0890
0.1587
0.0193
0.0000
SURV
RATIO
1. 0000
0.9986
1.0000
0.9384
0.9636
0.9966
0.9929
0.9314
0.9291
0.9158
0.9960
0.9968
0.9508
0.9065
0.9065
0.9080
0.9790
0.9539
0.9568
0.9930
0.9604
0.9322
0.9977
0.9811
0.9843
1.0000
0.9473
0.9547
0.9900
1.0000
0.8857
0.8689
0.8086
0.9954
1.0000
1. 0000
0.9110
0.8413
0.9807
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.86
99.86
93.71
90.30
89.99
89.34
83.21
77.31
70.80
70.52
70.29
66.83
60.58
54.91
49.86
48.82
46.57
44.56
44.25
42.49
39.61
39.52
38.77
38.16
38.16
36.15
34.51
34.17
34.17
30.26
26.30
21.26
21.16
21.16
21.16
19.28
16.22
15.91
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 78 of 491
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IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
'3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5ll.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
157,796,218
155,868,764
153,403,360
147,287,405
135,463,942
131,567,943
130,583,479
129,210,055
128,534,661
128,732,874
127,830,842
127,587.051
127,065.848
126,649,263
124,773,392
123,861,966
112,316,467
76,684,070
75,815,489
64,749,509
63,656,653
62,771.190
60,702,210
60,439,914
60,130,361
58,561,016
57,631.077
56,869,725
48,764.556
48,490,194
48,238,687
32,088,970
31,988,402
20,701.332
20,569.506
20,489,564
20,277,665
20,184,474
20,070,586
19,873,453
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
59
8,959
153
186,141
37,998
120,272
60,485
157,993
394,596
59,114
68,712
25,011
73,226
67,811
134,928
48,101
309,811
58,817
46,971
94,908
64,912
126,763
84,582
161,824
65,168
171,442
32,376
95,830
15,137
213.787
23,649
73.235
76,147
22,220
18,051
26,169
62,428
53,216
56.102
~i-38
EXPERIENCE BAN 1946-2010
RETMT
RATIO
0.0000
0.0000
0.0001
0.0000
0.0014
0.0003
0.0009
0.0005
0.0012
0.0031
0.0005
0.0005
0.0002
0.0006
0.0005
0.0011
0.0004
0.0040
0.0008
0.0007
0.0015
0.0010
0.0021
0.0014
0.0027
0.0011
0.0030
0.0006
0.0020
0.0003
0.0044
0.0007
0.0023
0.0037
0.0011
0.0009
0.0013
0.0031
0.0027
0.0028
SURV
RATIO
1.0000
1.0000
0.9999
1. 0000
0.9986
0.9997
0.9991
0.9995
0.9988
0.9969
0.9995
0.9995
0.9998
0.9994
0.9995
0.9989
0.9996
0.9960
0.9992
0.9993
0.9985
0.9990
0.9979
0.9986
0.9973
0.9989
0.9970
0.9994
0.9980
0.9997
0.9956
0.9993
0.9977
0.9963
0.9989
0.9991
0.9987
0.9969
0.9973
0.9972
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.99
99.99
99.86
99.83
99.74
99.69
99.57
99.26
99.22
99.16
99.14
99.09
99.03
98.92
98.88
98.48
98.41
98.33
98.19
98.09
97.88
97.74
97.48
97.37
97.08
97.03
96.84
96.81
96.38
96.31
96.09
95.73
95.63
95.54
95.42
95.13
94.87
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 80 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 19,727,821 26,548 0.0013 0.9987 94.6140.5 19,679,099 2,758 0.0001 0.9999 94.48
41.5 19.358.693 37,526 0.0019 0.9981 94.4742.5 19,294,084 41,625 0.0022 0.9978 94.2843.5 17,972,557 23.239 0.0013 0.9987 94.0844.5 17.187,856 84,860 0.0049 0.9951 93.9645.5 16,954,483 34,500 0.0020 0.9980 93.4946.5 16,649,701 12,648 0.0008 0.9992 93.3047.5 16,630,585 2,388 0.0001 0.9999 93.2348.5 16,605,781 1,972 0.0001 0.9999 93 _22
49.5 10,166,345 4,726 0.0005 0.9995 93.21
50.5 4,652,199 2,874 0.0006 0.9994 93.16
51. 5 4,616,024 479 0.0001 0.9999 93.1152.5 4,605,538 41.767 0.0091 0.9909 93.10
53.5 4,546,080 13,839 0.0030 0.9970 92.2554.5 4,506,508 6,164 0.0014 0.9986 91.9755.5 4,476,163 2,996 0.0007 0.9993 91.8556.5 4.454,223 34,830 0.0078 0.9922 91.7957.5 4,411,355 194 0.0000 1.0000 91. 0758.5 2,544,836 1,216 0.0005 0.9995 91.06
59.5 2,534,779 1,532 0.0006 0.9994 91.0260.5 2,247,307 3.820 0.0017 0.9983 90.97
61. 5 1,950,708 13,052 0.0067 0.9933 90.8162.5 1.292,265 8,238 0.0064 0.9936 90.2063.5 1,223,659 13,386 0.0109 0.9891 89.63
64.5 1.207,599 5,176 0.0043 0.9957 88.6565.5 1,198,617 27,169 0.0227 0.9773 88.2766.5 1,170,908 17,565 0.0150 0.9850 86.2767.5 1,153,307 4,048 0.0035 0.9965 84.9768.5 1,144,942 0.0000 i.oooo 84.67
69.5 1,139,571 8,306 0.0073 0.9927 84.6770.5 1,124.942 350 0.0003 0.9997 84.06
71. 5 1,121,890 100 0.0001 0.9999 84.0372.5 967.318 0.0000 1. 0000 84.0273.5 515,142 2.046 0.0040 0.9960 84.0274.5 511,104 3.404 0.0067 0.9933 83.6975.5 507,444 0.0000 1.0000 83.1376.5 507,444 0.0000 1.0000 83.1377.5 507,444 1,246 0.0025 0.9975 83.1378.5 506,197 0.0000 1.0000 82.93
111-39
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 81 of 491
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
505,894
505,547
504.579
401,097
387,835
385,770
385,747
363,357
363,357
355.843
54,870
54,870
RETIREMENTS
DURING AGE
INTERVAL
2,623
1,101
~i-40
EXPERIENCE BAND 1946-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1. 0000 82.93
0.0000 i.oooo 82.93
0.0052 0.9948 82.93
0.0000 i.oooo 82.50
0.0000 i.oooo 82.50
0.0000 1.0000 82.50
0.0000 i.oooo 82.50
0.0000 i.oooo 82.50
0.0030 0.9970 82.50
0.0000 i.oooo 82.25
0.0000 1.0000 82.25
0.0000 1.0000 82.25
82.25
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 82 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 136,677,109 0.0000 1. 0000 100.000.5 134,818,408 0.0000 1.0000 100.00
1. 5 132,567,333 7,422 0.0001 0.9999 100.002.5 126,527,514 0.0000 1. 0000 99.993.5 114,819,693 20,436 0.0002 0.9998 99.994.5 111,270,270 32,081 0.0003 0.9997 99.985.5 110,397,240 33,943 0.0003 0.9997 99.956.5 109.157,892 59,380 0.0005 0.9995 99.927.5 108,666,745 136.298 0.0013 0.9987 99.868.5 108.380,711 113,687 0.0010 0.9990 99.74
9.5 109,139,317 33,293 0.0003 0.9997 99.6310.5 109,848,577 52,121 0.0005 0.9995 99.60ll.5 109,510,864 23,244 0.0002 0.9998 99.5612.5 109,418,220 53.903 0.0005 0.9995 99.5313.5 107,584,549 54,756 0.0005 0.9995 99.4914.5 106,717,461 110.899 0.0010 0.9990 99.4315.5 101,961,903 31,992 0.0003 0.9997 99.3316.5 71.877.389 206,766 0.0029 0.9971 99.3017.5 71,167,822 47,280 0.0007 0.9993 99.0118.5 60,050,725 46,011 o .0008 0.9992 98.95
19.5 58,990,332 79,236 0.0013 0.9987 98.8720.5 58,159,119 55.367 0.0010 0.9990 98.74
21. 5 56.090.564 120,300 0.0021 0.9979 98.6522.5 55.861,130 81,391 0.0015 0.9985 98.4323.5 55,560,889 161,182 0.0029 0.9971 98.2924.5 55,692,931 57,228 0.0010 0.9990 98.0125.5 54,832,253 171,442 0.0031 0.9969 97.9026.5 54,307,671 11,909 0.0002 0.9998 97.6027.5 46,542,283 95,302 0.0020 0.9980 97.5828.5 46,963,277 14,558 0.0003 0.9997 97.38
29.5 46,781,643 210,380 0.0045 0.9955 97.3530.5 30.638,088 22,986 0.0008 0.9992 96 .91
31. 5 30,541,989 67,742 0.0022 0.9978 96.8432.5 19,261,044 73,791 0.0038 0.9962 96 .6233.5 19.134,108 20,976 o .00ll 0.9989 96 .2534.5 19,060,028 11,236 0.0006 0.9994 96 .1535.5 18,866,172 25,608 0.0014 0.9986 96 .0936.5 18,779,865 62,273 0.0033 0.9967 95.9637.5 18.670,969 51,507 0.0028 0.9972 95.6438.5 18,671,972 55,285 0.0030 0.9970 95.38
~i-41
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 83 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1919-2010 EXPERIENCE BAN 1977 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 19,018,022 23,237 0.0012 0.9988 95.0940.5 18,974,603 2.361 0.0001 0.9999 94.98
41. 5 18,654,851 37,340 0.0020 0.9980 94.9742.5 18,590,428 41,519 0.0022 0.9978 94.7843.5 17,269,008 21,903 0.0013 0.9987 94.5744.5 16,485,643 57,516 0.0035 0.9965 94.4545.5 16,279,997 17,561 0.0011 0.9989 94.1246.5 15,992,996 12,366 0.0008 0.9992 94.0147.5 15.978,300 2,388 0.0001 0.9999 93.9448.5 16,060,761 1,415 0.0001 0.9999 93.93
49.5 9,711,596 2,340 0.0002 0.9998 93.9250.5 4,201,902 2,795 0.0007 0.9993 93.9051.5 4,165.828 479 0.0001 0.9999 93.8352.5 4,191,768 41,767 0.0100 0.9900 93.8253.5 4,132,311 1,607 0.0004 0.9996 92.89
54.5 4,111.383 6,164 0.0015 0.9985 92.8555.5 4,405,841 2,996 0.0007 0.9993 92.71
56.5 4,383,901 34, B30 0.0079 0.9921 92.6557.5 4,411,355 194 0.0000 1. 0000 91.9158.5 2,544,S36 1,216 0.0005 0.9995 91.91
59.5 2,534.779 1.532 0.0006 0.9994 91.87
60.5 2,247,307 3,820 0.0017 0.9983 91.8161.5 1,950,708 13,052 0.0067 0.9933 91.6562.5 1,292,265 8,238 0.0064 0.9936 91.0463.5 1,223,659 13,386 0.0109 0.9891 90.4664.5 1,207,599 5.176 0.0043 0.9957 89.4765.5 1,198,617 27,169 0.0227 0.9773 89.09
66.5 1,170,908 17,565 0.0150 0.9850 87.0767.5 1,153,307 4,048 0.0035 0.9965 85.7668.5 1,144,942 0.0000 1. 0000 85.46
69.5 1,139,571 8,306 0.0073 0.9927 85.4670.5 1,124,942 350 0.0003 0.9997 84.84
71. 5 1,121,890 100 0.0001 0.9999 84.8172.5 967,318 0.0000 1.0000 84.8073.5 515,142 2,046 0.0040 0.9960 84.8074.5 511,104 3.404 0.0067 0.9933 84.4775.5 507,444 0.0000 1. 0000 83.9176.5 507,444 0.0000 1.0000 83.9177.5 507,444 1,246 0.0025 0.9975 83.9178.5 506,197 0.0000 1. 0000 83.70
~i-42
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos,lPC
Page 84 of 491
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
505,894
505,547
504,579
401,097
387,835
385,770
385,747
363,357
363,357
355,843
54,870
54.870
RETIREMENTS
DURING AGE
INTERVAL
2,623
1,101
~i-43
EXPERIENCE BAND 1977-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 83.70
0.0000 1.0000 83.70
0.0052 0.9948 83.70
0.0000 1.0000 83.26
0.0000 1.0000 83.26
0.0000 1.0000 83.26
0.0000 1.0000 83.26
0.0000 1.0000 83.26
0.0030 0.9970 83.26
0.0000 1.0000 83.01
0.0000 1.0000 83.01
0.0000 1.0000 83.01
83.01
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 85 of 491
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~i-4
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 86 of 491
IDAHO POWER COMPANY
ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION
ORIGINAL LIFE TABLE
PLACEMENT BAND 1960-1979 EXPERIENCE BAN 2006-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5 30,082 0.0000 1. 0000 100.0027.5 30,082 0.0000 1.0000 100.0028.5 30,082 0.0000 1.0000 100.00
29.5 30.082 0.0000 1.0000 100.0030.5 30.082 0.0000 1. 0000 100.00
31. 5 100.0032.5
33.5
34.5
35.5
36.5
37.5
38.5
~i-45
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 87 of 491
IDAHO POWER COMPANY
ACCOUNT 332.10 RESERVOIRS, DAMS AN WATERWAYS - RELOCATION
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1960-1979
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
3/258
377/015
377/015
377,015
1/897,838
19/427,166
19/053,409
19/053,409
19/053/409
17/532,586
RETIREMENTS
DURING AGE
INTERVAL
~i-46
EXPERIENCE BAN 2006-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
peT SURV
BEGIN OF
INTERVAL
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 88 of 491
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IDAHO POWER COMPANY
ACCOUN 332.20 RESERVOIRS, DAMS AN WATERWAYS
PLACEMENT BAN 1917-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17 .5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
224,356,977
223,975,358
223,005,311
219,945,669
218,172,855
217,658,316
217,184,310
216,494,546
216,560.355
217,187,231
216,937,284
216,786.388
216,786.388
216,748,604
216,573,659
216,451.044
208.510,682
204,736,666
205,002,616
187,341,244
185,584,844
185,138,736
184,621,849
184,539,669
184.375.094
175,943,381
175,880,504
176,151,734
170,429,108
170,428,445
170.297,202
156.515,026
155,043,944
150,826,039
150,649,758
150,647.428
150.646.422
150,618.207
150,411,003
150,400,936
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
128
167,473
20,381
18,018
40,898
241,987
490
20,972
5.235
66,869
16,624
1,165
45,559
6,690
1,574
1.570
436
19,030
2,020
146
42,633
30,538
242
39,834
2,330
1,006
28,215
207.204
124
47,167
~i-48
EXPERIENCE BAN 1946-2010
RETMT
RATIO
53
O. 0000
0.0000
0.0000
0.0008
0.0001
0.0000
0.0001
0.0000
0.0002
0.0011
0.0000
0.0000
0.0000
0.0001
0.0000
0.0003
0.0001
0.0000
0.0002
0.0000
0.0000
0.0000
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0003
0.0002
0.0000
0.0000
0.0003
0.0000
0.0000
0.0002
0.0014
0.0000
0.0003
SURV
RATIO
1.0000
1.0000
1. 0000
0.9992
0.9999
1.0000
0.9999
1. 0000
0.9998
0.9989
1.0000
1. 0000
1.0000
0.9999
1.0000
0.9997
0.9999
1.0000
0.9998
1. 0000
1.0000
1.0000
1.0000
0.9999
1.0000
1.0000
1.0000
1.0000
1.0000
0.9997
0.9998
1.0000
1. 0000
0.9997
1. 0000
1.0000
0.9998
0.9986
1.0000
0.9997
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
99.92
99.91
99.91
99.91
99.91
99.89
99.78
99.78
99.78
99.78
99.77
99.76
99.73
99.72
99.72
99.70
99.70
99.70
99.70
99.70
99.69
99.69
99.69
99.69
99.69
99.69
99,66
99.64
99.64
99.64
99.62
99.61
99.61
99.60
99.46
99.46
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 90 of 491
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72 .5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
150,353,159
150,324,167
150,302.139
150,270,541
97,490,032
97,479,860
97,431,251
97,354,337
97,312,465
97,196.985
68,907,296
29,826,314
29,796,576
29,796,290
29,783.566
29,780,466
29,779,574
29,735,515
29,679,298
19,970,756
19,870,902
12,683,241
7,393,367
4,853,189
2,678,747
2,638,170
2,638,170
2,615.733
2,176,309
2,172,828
2,166,634
2,161,297
2,156,961
1,896,940
1,294,176
1,294,020
1,288,871
1.288,871
1,288,871
1,288,871
RETIREMENTS
DURING AGE
INTERVAL
28,992
12,816
30,859
579
4,505
68,639
110,582
9,980
20,540
1,408
12.235
30,349
46,950
12,151
99,261
19,077
5,081
3,640
1,469
40,276
8.537
95,673
6,194
5,089
5,363
111-49
EXPERIENCE BAN 1946-2010
RETMT
RATIO
0.0002
0.0001
0.0002
0.0000
0.0000
0.0000
0.0007
0.0000
0.0011
0.0001
0.0003
0.0000
0.0000
0.0004
0.0000
0.0000
0.0010
0.0016
0.0004
0.0050
0.0010
0.0004
0.0005
O. 0003
0.0150
0.0000
0.0032
0.0366
0.0000
0.0029
0.0023
0.0000
0.0025
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9998
0.9999
0.9998
1.0000
1.0000
1. 0000
0.9993
1.0000
0.9989
0.9999
0.9997
1.0000
1.0000
0.9996
1.0000
1. 0000
0.9990
0.9984
0.9996
0.9950
0.9990
0.9996
0.9995
0_9997
0.9850
1.0000
0.9968
0.9634
1.0000
0.9971
0.9977
1. 0000
0.9975
1.0000
1.0000
1.0000
1. 0000
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
99.43
99.41
99.40
99.38
99.38
99.38
99.37
99.30
99.30
99.19
99.18
99.15
99.15
99.15
99.11
99.11
99.11
99.00
98.85
98.81
98.32
98.22
98.18
98.13
98.10
96 .63
96.63
96.32
92.79
92.79
92.53
92.31
92.31
92.08
92.08
92.08
92.08
92.08
92.08
92.08
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 91 of 491
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS. DAMS AND WATERWAYS
ORIGINAL LIFE TABLE. CONT.
PLACEMENT BAND 1917-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1.286.122 0.0000 1. 0000 92.08
80.5 1.285,985 0.0000 1.0000 92.08
S1. 5 1,273,972 0.0000 1. 0000 92.08
82.5 1,006,858 0.0000 1. 0000 92.08
83.5 961,092 O. 0000 1.0000 92.08
84.5 961,092 0.0000 1.0000 92.0885.5 961,092 0.0000 1. 0000 92.08
86.5 961,092 0.0000 1.0000 92.08
87.5 961,092 0.0000 1. 0000 92.0888.5 961,043 0.0000 1.0000 92.08
89.5 339,322 0.0000 1.0000 92.08
90.5 339.322 0.0000 1.0000 92.08
91. 5 60,439 0.0000 1.0000 92.08
92.5 60,439 0.0000 1.0000 92.08
93.5 92.08
II-50
Exhibit No. 1
Case No. IPC-E-12-0S
J. Spanos, IPC
Page 92 of 491
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
PLACEMENT BAND 1917-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
76,629,654
76,039,214
75.055,394
71,652,001
70,043,178
69,562,465
69,087,414
68,393,314
68,183,080
68,065,351
120,596,765
120,450,312
120.513,208
120,485,946
120.353,434
120,231,498
140,628,344
175,927,296
175,955,680
158,009,649
156,259,107
155,817,673
155.303,512
155,238.728
155,117,437
155,909,666
155,891,357
163,052,789
162.658,696
165,167.078
167,247,057
153,495,720
152,065,987
147,861,983
148,029.452
148,030,703
148,029,697
148,003,137
147,800,473
148,075,416
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
20,381
18,018
40,898
241.987
20.972
5,235
66.869
16.624
45,559
1,322
1,570
436
18,648
1,976
146
42,633
242
39,834
2,231
1,006
28,215
207,000
122
47,167
III-51
EXPERIENCE BAN 1977-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0003
0.0000
0.0003
0.0000
0.0006
0.0036
0.0000
0.0000
0.0000
0.0002
0.0000
0.0006
0.0001
0.0000
0.0003
0.0000
53
0.0000
0.0000
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0003
0.0000
0.0000
0.0000
0.0003
0.0000
0.0000
0.0002
0.0014
0.0000
0.0003
SURV
RATIO
1.0000
1.0000
1.0000
1.0000
0.9997
1.0000
0.9997
1.0000
0.9994
0.9964
1.0000
1.0000
1.0000
0.9998
1.0000
0.9994
0.9999
1.0000
0.9997
1.0000
1.0000
1.0000
1. 0000
0.9999
1.0000
1. 0000
1.0000
1.0000
1.0000
0.9997
1. 0000
1.0000
1. 0000
0.9997
1. 0000
1.0000
0.9998
0.9986
1.0000
0.9997
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
99.97
99.97
99.94
99.94
99.88
99.53
99.53
99.53
99.53
99.51
99.51
99.45
99.44
99.44
99.42
99.41
99.41
99.41
99.41
99.40
99.40
99.40
99.40
99.40
99.40
99.37
99.37
99.37
99.37
99.35
99.35
99.35
99.33
99.19
99.19
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 93 of 491
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1917-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
148,773,501
148,744,665
148.727,787
148,696,189
95,915,679
95,905.507
95,861.115
95,785,045
95,755,186
95,906,820
67,902,075
28,821,093
28,791,354
28,791,069
28,778,345
28,775,294
29.440,252
29.396.193
29,618,858
19,910,317
19,870,902
12,683,241
7,393,367
4,853.189
2,678,747
2,638,170
2,638,170
2,615,733
2,176/309
2,172/828
2,166/634
2,161,297
2/156/961
1,896.940
1/294/176
1,294/020
1/288.871
1/288.871
1,288/871
1/288,871
RETIREMENTS
DURING AGE
INTERVAL
28/992
12/816
30.859
579
4.505
68.639
110.582
9/980
20,540
1/408
12,235
30/349
46,950
12/151
99/261
19.077
5/081
3/640
1,469
40/276
8/537
95/673
6,194
5,089
5/363
III-52
EXPERIENCE BAND 1977-2010
RETMT
RATIO
0.0002
0.0001
0.0002
0.0000
0.0000
0.0000
0.0007
0.0000
0.0012
0.0001
0.0003
0.0000
0.0000
0.0004
0.0000
0.0000
0.0010
0.0016
0.0004
0.0050
0.0010
0.0004
0.0005
0.0003
0.0150
0.0000
0.0032
0.0366
0.0000
0.0029
0.0023
0.0000
0.0025
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
0.9998
0.9999
0.9998
1. 0000
1. 0000
1.0000
0.9993
1.0000
0.9988
0.9999
0.9997
1.0000
1. 0000
0.9996
1.0000
1.0000
0.9990
0.9984
0.9996
0.9950
0.9990
0.9996
0.9995
0.9997
0.9850
1. 0000
0.9968
0.9634
1.0000
0.9971
0.9977
1.0000
0.9975
1.0000
1. 0000
1. 0000
1.0000
1.0000
1.0000
1. 0000
PCT SURV
BEGIN OF
INTERVAL
99.16
99.14
99.13
99.11
99.11
99.11
99.10
99.03
99.03
98.92
98.91
98.88
98.87
98.87
98.83
98.83
98.83
98.73
98.57
98.53
98.04
97.94
97.90
97.86
97.83
96.36
96.36
96.04
92.53
92.53
92.27
92.05
92.05
91.82
91. 82
91. 82
91. 82
91.82
91.82
91.82
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 94 of 491
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2010 EXPERIENCE BAN 1977 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,286,122 0.0000 1.0000 91.8280.5 1,285.985 0.0000 1. 0000 91. 82
81. 5 1,273,972 a . 0000 1. 0000 91.8282.5 1,006,858 O. 0000 1. 0000 91.8283.5 961,092 0.0000 1.0000 91.8284.5 961. 092 0.0000 1.0000 91.8285.5 961,092 0.0000 1.0000 91. 8286.5 961,092 0.0000 1.0000 91.8287.5 961,092 0.0000 1.0000 91.8288.5 961,043 0.0000 1.0000 91.82
89.5 339,322 0.0000 1.0000 91.8290.5 339,322 0.0000 1.0000 91. 82
91. 5 60,439 O. 0000 1.0000 91.8292.5 60,439 0.0000 1. 0000 91.8293.5 91.82
II-53
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 95 of 491
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IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TUBINES AND GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 198,078,614 0.0000 1. 0000 100.000.5 196/362,745 0; 0000 1.0000 100.00
1. 5 191/571/067 241,381 0.0013 0.9987 100.002.5 190/756/131 0.0000 1.0000 99.873.5 190,106,571 4,821 0.0000 1.0000 99.874.5 188/607/263 16/000 0.0001 0.9999 99.875.5 188/262 i 961 1/481 0.0000 1.0000 99.866.5 187 1484/306 12,716 0.0001 0.9999 99.867.5 184/173/483 0.0000 1.0000 99.868.5 184,573.084 527 0.0000 1.0000 99.86
9.5 184/048/221 45/427 0.0002 0.9998 99.8610.5 182,383 i 625 1,930 0.0000 1.0000 99.8311.5 182,101 1623 57 1640 0.0003 0.9997 99.8312.5 181/7101036 241497 0.0001 0.9999 99.80
13 .5 181,541,116 261 1043 0.0014 0.9986 99.7814.5 180 1525/408 269.504 0.0015 0.9985 99.6415.5 164 i 409,788 45.519 0.0003 0.9997 99.4916.5 138,748/331 1 1984 0.0000 1.0000 99.4617.5 138,572.327 227.732 0.0016 0.9984 99.4618.5 114.273/807 7/459 0.0001 0.9999 99.30
19.5 113 i 770 1982 614.329 0.0054 0.9946 99.2920.5 112 1552,861 270.816 0.0024 0.9976 98.76
21. 5 111 i 893 i 329 0.0000 1.0000 98.5222.5 108 1933.556 0.0000 i.oooo 98.5223.5 107/435/948 39 1229 0.0004 0.9996 98.5224.5 106 i 880 1165 8/480 0.0001 0.9999 98.4825.5 106,613 1935 10,542 0.0001 0.9999 98.4826.5 106/579 1744 292 i 651 0.0027 0.9973 98.4727.5 95.7511211 401,457 0.0042 0.9958 98.2028.5 95/275/533 316/801 0.0033 0.9967 97.78
29.5 94/931/555 3/100 0.0000 1.0000 97.4630.5 67/149/332 213/778 0.0032 0.9968 97.46
31. 5 66/931/916 46/262 0.0007 0.9993 97.1532.5 40.829/419 109/490 0.0027 0.9973 97.0833.5 40.719.929 9/942 0.0002 0.9998 96.8234.5 40/709/987 66 1996 0.0016 0.9984 96.7935.5 40/439/546 123,528 0.0031 0.9969 96.6336.5 40/316/018 340,460 0.0084 0.9916 96.3437.5 39,735.309 62.694 0.0016 0.9984 95.5338.5 39/6721066 1,240 0.0000 1.0000 95.38
III-55
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 97 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TURBINES AND GENERATORS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 39,622,424 0.0000 1.0000 95.3740.5 39,614.249 11.572 0.0003 0,9997 95.37
41. 5 39,556,905 13.730 0.0003 0.9997 95.3442.5 39,491,331 0.0000 1. 0000 95.3143.5 30,983,128 9,804 0.0003 0.9997 95.31
44.5 30,962,090 15.786 0.0005 0.9995 95.2845.5 30,938,052 19,915 0.0006 0.9994 95.2346.5 30,874,913 26,639 0.0009 0.9991 95.1747.5 30,803,380 11,200 0.0004 0.9996 95.0948.5 30,792,180 66,934 0.0022 0.9978 95.05
49.5 22,370,048 137 0.0000 1.0000 94.8550.5 12,857,990 29,244 0.0023 0.9977 94.85
51. 5 12,826,554 0.0000 1.0000 94.6352.5 12.826,292 15,784 0.0012 0.9988 94.6353.5 12,810.508 26 0.0000 1.0000 94.52
54.5 12,806,139 382 0.0000 1.0000 94.5255.5 12,795.833 600 0.0000 1.0000 94.5156.5 12,788.610 165.917 0.0130 0.9870 94.5157.5 12,621,452 105,262 0.0083 0.9917 93.2858.5 9,373,382 63,049 0.0067 0.9933 92.50
59.5 9,310.333 47,037 0.0051 0.9949 91.8860.5 6,213,320 22,126 0.0036 0.9964 91.42
61.5 3,084,451 92,997 0.0302 0.9698 91. 0962.5 2,217.624 49,642 0.0224 0.9776 88.3563.5 1,441,606 2,252 0.0016 0.9984 86.3764.5 1,439,207 3,137 0.0022 0.9978 86.2365.5 1.434,061 139.609 0.0974 0.9026 86.0466.5 1,283,168 362,628 0.2826 0.7174 77.6767.5 919,988 9 0.0000 1. 0000 55.7268.5 919,933 29,459 0.0320 0.9680 55.72
69.5 890,473 5,000 0.0056 0.9944 53.9370.5 885,036 305 0.0003 0.9997 53.63
71. 5 884.432 0.0000 1.0000 53.6172.5 714,264 0.0000 1.0000 53.6173.5 321,863 2.258 0.0070 0.9930 53.6174.5 317,003 0.0000 1.0000 53.2475.5 317,003 2,000 0.0063 0.9937 53.2476.5 315,003 0.0000 1.0000 52.9077.5 315,003 9,385 0.0298 0.9702 52.9078.5 305,618 551 0.0018 0.9982 51. 32
II-56
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 98 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
305,067
289.064
285,930
285,930
285,870
285,870
285,870
283.742
281,885
265,139
34,865
34,865
RETIREMENTS
DURING AGE
INTERVAL
15,902
1,250
2,128
16,735
II-57
EXPERIENCE BAND 1946-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0521 0.9479 51.23
0.0043 0.9957 48.56
0.0000 1.0000 48.35
0.0000 1.0000 48.35
0.0000 1.0000 48.35
0.0000 1.0000 48.35
0.0074 0.9926 48.35
0.0000 1.0000 47.99
0.0594 0.9406 47.99
0.0000 1.0000 45.14
0.0000 i.oooo 45.14
0.0000 1.0000 45.14
45.14
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, ~PC
Page 99 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
156,490,057
154,705,124
150,103,332
149,288,572
149.083,280
147,951,192
147,652,978
146,884,115
143.410,716
143,353.333
152,005,312
150,350,911
150,077,592
149,744,895
149.621,583
148,863,836
141,993.786
125.841,552
125,510,822
100. 949, 676
100.444,993
99,266,414
98,619.300
95,662.970
94.167,076
96,844,116
96.583,090
99,761,820
92,366,099
92,685,741
93,226.973
65,444,895
65.296,543
39,225,690
39,135,345
39.129,449
38,863,801
38,743,422
38,163,394
38,292,444
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
240,476
4,821
16,000
1,481
12,716
400
45,107
1,500
57,515
24,000
1,043
4,906
45,519
1,984
227,732
7,459
579,129
270,816
39,229
3,276
10,542
292,651
401,457
316,801
3,100
213.778
28,225
91.075
5,942
62,996
122,694
340,460
62,694
1,240
II-58
EXPERIENCE BAND 1977-2010
RETMT
RATIO
0.0000
0.0000
0.0016
0.0000
0.0000
0.0001
0.0000
0.0001
0.0000
0.0000
0.0003
0.0000
0.0004
0.0002
0.0000
0.0000
0.0003
0.0000
0.0018
0.0001
0.0058
0.0027
0.0000
0.0000
0.0004
0.0000
0.0001
0.0029
0.0043
0.0034
0.0000
0.0033
0.0004
0.0023
0.0002
0.0016
0.0032
0.0088
0.0016
0.0000
SURV
RATIO
1.0000
1.0000
0.9984
1.0000
1. 0000
0.9999
1.0000
0.9999
1.0000
1.0000
0.9997
i.oooo
0.9996
0.9998
1.0000
1.0000
0.9997
1.0000
0.9982
0.9999
0.9942
0.9973
1.0000
1.0000
0.9996
1. 0000
0.9999
0.9971
0.9957
0.9966
1.0000
0.9967
0.9996
0.9977
0.9998
0.9984
0.9968
0.9912
0.9984
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.84
99.84
99.84
99.83
99.82
99.82
99.82
99.82
99.79
99.79
99.75
99.73
99.73
99.73
99.70
99.69
99.51
99.51
98.93
98.66
98.66
98.66
98.62
98.62
98.61
98.32
97.89
97.56
97.55
97.23
97.19
96.97
96.95
96.79
96.49
95.64
95.48
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 100 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TURBINES AN GENERATORS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 38,732.414 0.0000 1.0000 95.4840.5 38,726.842 11,572 0.0003 0.9997 95.48
41. 5 38,670,855 5,730 0.0001 0.9999 95.4542.5 38,613,281 0.0000 1.0000 95.4443.5 30,105,077 9,804 0.0003 0.9997 95.4444.5 30,084,199 15,764 0.0005 0.9995 95.4145.5 30,062,221 19,915 0.0007 0.9993 95.3646.5 30,000,551 26,639 0.0009 0.9991 95.2947.5 29,931,716 11,200 0.0004 0.9996 95.2148.5 30,105,359 66,934 0.0022 0.9978 95.17
49.5 21,958,087 137 0.0000 1. 0000 94.9650.5 12,448,288 29,244 0.0023 0.9977 94.96
51. 5 12,416,851 0.0000 1.0000 94.7452.5 12,416,589 15,784 0.0013 0.9987 94.7453.5 12,404,790 26 0.0000 1.0000 94.6254.5 12.400,432 382 0.0000 1.0000 94.6255.5 12,756,136 600 0.0000 1. 0000 94.6256.5 12,748,913 165.917 0.0130 0.9870 94.6157.5 12,621,452 105,262 0.0083 0.9917 93.3858.5 9,373,382 63.049 0.0067 0.9933 92.60
59.5 9,310.333 47,037 0.0051 0.9949 91.9860.5 6.213,320 22,126 0.0036 0.9964 91.51
61. 5 3,084,451 92,997 0.0302 0.9698 91.1962.5 2,217,624 49,642 0.0224 0.9776 88.4463.5 1,441,606 2,252 0.0016 0.9984 86.4664.5 1,439,207 3.137 0.0022 0.9978 86.3265.5 1,434,061 139,609 0.0974 0.9026 86.1366.5 1,283,168 362,628 0.2826 0.7174 77.7567.5 919.988 9 0.0000 1.0000 55.7868.5 919,933 29,459 0.0320 0.9680 55.78
69.5 890,473 5,000 0.0056 0.9944 53.9970.5 885.036 305 0.0003 0.9997 53.69
71. 5 884,432 0.0000 1.0000 53.6772.5 714,264 0.0000 1.0000 53.6773.5 321,863 2,258 0.0070 0.9930 53.6774.5 317,003 0.0000 1.0000 53.2975.5 317,003 2,000 0.0063 0.9937 53.2976.5 315,003 0.0000 1.0000 52.9677.5 315,003 9.385 0.0298 0.9702 52.9678.5 305,618 551 0.0018 0.9982 51.38
II-59
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 101 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
305,067
289,064
285,930
285,930
285,870
285,870
285,870
283.742
281,885
265.139
34. B65
34,865
RETIREMENTS
DURING AGE
INTERVAL
15,902
1,250
2.128
16,735
~i-60
EXPERIENCE BAN 1977-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0521 0.9479 51.29
0.0043 0.9957 48.61
0.0000 1.0000 48.40
0.0000 1.0000 48.40
0.0000 1.0000 48.40
0.0000 1.0000 48.40
0.0074 0.9926 48.40
0.0000 1.0000 48.04
0.0594 0.9406 48.04
0.0000 1.0000 45.19
0.0000 1.0000 45.19
0.0000 1.0000 45.19
45.19
Exhibit No. 1
Case No. IPC-E-12-08
J. $panos,IPC
Page 102 of 491
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IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2010 EXPERIENCE BAND 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 49,202,076 578,020 0.0117 0.9883 100.00
0.5 46.390,647 0.0000 1. 0000 98.83
1. 5 44,438, B89 16,513 0.0004 0.9996 98.832.5 41,399,325 0.0000 1. 0000 98.79
'3.5 40,459,408 19,752 0.0005 0.9995 98.794.5 40,128,490 138,943 0.0035 0.9965 98.745.5 39,678,326 41,423 0.0010 0.9990 98.40
6.5 38,976,682 117,455 0.0030 0.9970 98.30
7.5 38,596.010 59,962 0.0016 0.9984 98.008.5 37,777,852 330,402 0.0087 0.9913 97.85
9.5 36,704,751 117,100 O. 0032 0.9968 96,9910.5 34,335.744 352,779 0.0103 0.9897 96.681l.5 32,509,850 305,927 0.0094 0.9906 95.6912.5 27,293,745 115.849 0.0042 0.9958 94.79
13.5 23.676,664 182,446 O. 0077 0.9923 94.3914.5 22.742.435 97,880 0.0043 0.9957 93.6615.5 19,775,636 118,853 O. 0060 0.9940 93.2616.5 16,780,574 87,570 0.0052 0.9948 92.6917.5 16,529,541 373,827 0, 0226 0.9774 92.21
18.5 13,836,720 75,734 0.0055 0.9945 90.13
19.5 12,997,882 444,419 0.0342 0.9658 89.6320.5 12,495,857 159.163 0.0127 0.9873 86.57
21. 5 12,283,167 109,725 0.0089 0.9911 85.4722.5 12,096.268 16,479 0.0014 0.9986 84.7023.5 11,844,811 107.448 0.0091 0.9909 84.5924.5 11,569,443 22.900 0.0020 0.9980 83.8225.5 11,379.501 53,364 0.0047 0.9953 83.65
26.5 11,306,892 87,508 0.0077 0.9923 83.2627.5 9,489,148 62,626 0.0066 0.9934 82.6228.5 9,303,204 26,224 0.0028 0.9972 82.07
29.5 9,254,485 168,135 0.0182 0.9818 81.8430.5 6,758,703 57,634 0.0085 0.9915 80.3531.5 6,628,232 43,292 0.0065 0.9935 79.67
32.5 4,356,941 110,793 0.0254 0.9746 79.1533.5 4,224,230 44.771 0.0106 0.9894 77.1334.5 4,134,228 107,953 0.0261 0.9739 76.32
35.5 3,972,234 12,580 0.0032 0.9968 74.3236.5 3,959,655 22,102 0.0056 0.9944 74.0937.5 3,876,981 149.621 0.0386 0.9614 73.68
38.5 3,718,945 109,595 0.0295 0.9705 70.83
11-62
Exhibit No. 1
Case NO.IPC-E-12-Qa
J. Spanos. IPC
Page 104 Qf491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,568.023 6.244 0.0017 0.9983 68.7440.5 3.551,465 16.737 0.0047 0.9953 68.6241.5 3,521,337 44,473 0.0126 0.9874 68.3042.5 3,442,779 51,703 0.0150 0.9850 67.4443.5 2,464,359 27,872 0.0113 0.9887 66.4344.5 2,433,686 26,757 0.0110 0.9890 65.6745.5 2,390,489 141,173 0.0591 0.9409 64.9546.5 2,220,791 55,448 0.0250 0.9750 61.1247.5 2,155.958 24.995 0.0116 0.9884 59.5948.5 2,129,699 51,508 0.0242 0.9758 58.90
49.5 1,484,088 59.119 o . 0398 0.9602 57.4850.5 691,522 27,013 0.0391 0.9609 55.19
51. 5 663.641 39,613 0.0597 0.9403 53.0352.5 617,564 8,815 0.0143 0.9857 49.8653.5 608.749 160 0.0003 0.9997 49.1554.5 608,250 1,249 0.0021 0.9979 49.1455.5 604,767 0.0000 1.0000 49.0456.5 597,978 13,530 0.0226 0.9774 49.0457.5 584,448 287 0.0005 0.9995 47.9358.5 380,075 616 0.0016 0.9984 47.91
59.5 356,961 17,314 0.0485 0.9515 47.8360.5 339.315 15,994 0.0471 0.9529 45.51
61. 5 230,019 8.560 0.0372 0.9628 43.3662.5 165,322 915 0.0055 0.9945 41.7563.5 130,924 3,570 0.0273 0.9727 41.5264.5 117,934 3,511 0.0298 0.9702 40.3965.5 114,121 3.311 0.0290 0.9710 39.1866.5 109,836 1,172 0.0107 0.9893 38.0567.5 108,664 0.0000 1.0000 37.6468.5 108,344 0.0000 1.0000 37.64
69.5 95,082 0.0000 1.0000 37.6470.5 94,430 0.0000 1.0000 37.6471.5 94.430 1,176 0.0125 0.9875 37.6472.5 82,877 0.0000 1.0000 37.1773.5 60,177 0.0000 1.0000 37.1774.5 58,814 0.0000 1.0000 37.1775.5 58,814 0.0000 1.0000 37.1776.5 58,811 0.0000 1.0000 37.1777.5 58,811 120 0.0020 0.9980 37.1778.5 58,538 8,952 0.1529 0.8471 37.10
111-63
Exhibit NO.1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 105 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 49,586 57 0.0011 0.9989 31. 4280.5 49.264 2,544 0.0516 0.9484 31.39
81. 5 46,720 0.0000 i.oooo 29.7782.5 45,312 0.0000 1. 0000 29.77
83.5 44,091 0.0000 1. 0000 29.77
84.5 44,075 0.0000 1. 0000 29.7785.5 44,075 0.0000 1. 0000 29.7786.5 44,075 0.0000 1.0000 29.77
87.5 44,046 0.0000 1.0000 29.7788.5 43,566 0.0000 1. 0000 29.77
89.5 4,659 0.0000 1.0000 29.7790.5 4,570 0.0000 1.0000 29.77
91. 5 29.77
~i-64
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 106 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1977-2010
AGE AT EXPOSURES AT RETIREMENTS peT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 44.196,340 578,020 0.0131 0.9869 100.000.5 41.444,756 0.0000 1.0000 98.69
1. 5 39,583,399 16,183 0.0004 0.9996 98.692.5 36,546,519 0.0000 1.0000 98.653.5 35,690,383 12,320 0.0003 0.9997 98.654.5 35,403,753 138,936 0.0039 0.9961 98.625.5 35,028,511 40,463 0.0012 0.9988 98.236.5 34,348,860 117,455 0.0034 0.9966 98.127.5 33,972,165 51.327 0.0015 0.9985 97.788.5 33,154,551 318,025 0.0096 0.9904 97.63
9.5 33,290,149 113,474 0.0034 0.9966 96.7010.5 30,930,028 351,435 0.0114 0.9886 96.3711.5 29,173,230 294,519 0.0101 0.9899 95.2712.5 24,085,698 113,011 0.0047 0.9953 94.3113.5 20,503,443 124,763 0.0061 0.9939 93.8714.5 19,634.962 91,967 0.0047 0.9953 93.3015.5 17,579,371 113,085 0.0064 0.9936 92.8616.5 15,418,325 80,940 0.0052 0.9948 92 .2617.5 15,230.472 372,099 0.0244 0.9756 91.7818.5 12,558,245 74,508 0.0059 0.9941 89.54
19.5 11,721,936 444,051 0.0379 0.9621 89.0120.5 11,228,585 148,304 0.0132 0.9868 85.63
21. 5 11,029,790 97,838 0.0089 0.9911 84.5022.5 10,881,801 15,288 0.0014 0.9986 83.7523.5 10,636,139 23,845 0.0022 0.9978 83.6424.5 10,577,467 22,900 0.0022 0.9978 83.4525.5 10,438.788 51.696 0.0050 0.9950 83.2726.5 10,413,861 73,760 0.0071 0.9929 82.8527.5 8,868,665 56,282 0.0063 0.9937 82.2728.5 8,930,557 26,087 0.0029 0.9971 81.75
29.5 9,008,954 165,774 0.0184 0.9816 81. 5130.5 6.530,285 44,437 0.0068 0.9932 80.01
31. 5 6,413,422 42.583 0.0066 0.9934 79.4632.5 4,143,815 104,872 0.0253 0.9747 78.9433.5 4,017.025 44,379 0.0110 0.9890 76.9434.5 3,927,734 103,435 0.0263 0.9737 76.0935.5 3,784,744 12,580 0.0033 0.9967 74.0836.5 3,772,884 21,807 0.0058 0.9942 73.8437.5 3,690,505 148,977 0.0404 0.9596 73.4138.5 3.556,968 108.254 o .0304 0.9696 70.45
111-65
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 107 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,452.269 6,244 0.0018 0.9982 68.3040.5 3,437,074 16,527 0.0048 0.9952 68.1841.5 3.407,156 44.473 0.0131 0.9869 67.8542.5 3,328,600 45,457 0.0137 0.9863 66.9743.5 2,356,426 21,702 0.0092 0.9908 66.0544.5 2,332,077 25,880 0.0111 0.9889 65.4445.5 2,289,757 141,173 0.0617 0.9383 64.7246.5 2,120,324 53,384 0.0252 0.9748 60.7347.5 2.057,556 21,504 0.0105 0.9895 59.2048.5 2,038.287 50,484 0.0248 0.9752 58.58
49.5 1.394,920 57,169 0.0410 0.9590 57.1350.5 604,320 27,013 0.0447 0.9553 54.7951.5 576,440 39,613 0.0687 0.9313 52.34
52.5 530,362 8,815 0.0166 0.9834 48.7453.5 521,576 160 0.0003 0.9997 47.93
54.5 521,737 1,249 0.0024 0.9976 47.92
55.5 587,870 0.0000 1.0000 47.8056.5 581,171 13,530 0.0233 0.9767 47.8057.5 584,448 287 0.0005 0.9995 46.69
58.5 380,075 616 0.0016 0.9984 46.67
59.5 356.961 17,314 0.0485 0.9515 46.5960.5 339,315 15.994 0.0471 0.9529 44.33
61.5 230,019 8,560 0.0372 0.9628 42.2462.5 165,322 915 0.0055 0.9945 40.6763.5 130,924 3,570 0.0273 0.9727 40.4464.5 11 7,934 3,511 0.0298 0.9702 39.3465.5 114,121 3,311 0.0290 0.9710 38.1766.5 109,836 1,172 0.0107 0.9893 37.0667.5 108.664 0.0000 1.0000 36.67
68.5 108,344 0.0000 1.0000 36.67
69.5 95,082 0.0000 1. 0000 36.6770.5 94,430 O. 0000 1. 0000 36.6771.5 94,430 1,176 0.0125 0.9875 36.67
72 .5 82,877 0.0000 1. 0000 36.2173.5 60, i 77 0.0000 1.0000 36.2174.5 58,814 0.0000 1.0000 36.2175.5 58,814 0.0000 1.0000 36.2176.5 58,811 0.0000 1.0000 36.2177.5 58,811 120 0.0020 0.9980 36.2178.5 58,538 B,952 0.1529 0.8471 36.14
~i-66
Exhibit No. 1
Case No. IPC.E-12-û8
J. Spanos, IPC
Page 108 of 491
IDAHO POWER COMPAN
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 49,586 57 0.0011 0.9989 30.61
BO.5 49,264 2.544 0.0516 0.9484 30.58
81. 5 46,720 0.0000 i.oooo 29.0082.5 45,312 0.0000 1.0000 29.0083.5 44,091 0.0000 1.0000 29.0084.5 44,075 0.0000 i.oooo 29.0085.5 44.075 0.0000 1.0000 29.0086.5 44,075 0.0000 1. 0000 29.0087.5 44.046 0.0000 1.0000 29.0088.5 43,566 0.0000 1.0000 29.00
89.5 4,659 0.0000 i. 0000 29.0090.5 4,570 0.0000 i.oooo 29.00
91. 5 29.00
~i-67
Exhibit No. 1
Case No. IPC-E.12.Q8
J. Spanos, ~PC
Page 109 of 491
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IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 19,439,661 62,065 0.0032 0.9968 100.000.5 18,541,634 1,057 0.0001 0.9999 99.68
1. 5 17,832,856 2,391 0.0001 0.9999 99.682.5 16,775,954 6,696 0.0004 0.9996 99.663.5 15,920.606 1,982 0.0001 0.9999 99.624.5 15,698,937 14,978 0.0010 0.9990 99.615.5 14,752,674 9,689 0.0007 0.9993 99.516.5 14,440,223 18,197 0.0013 0.9987 99.457.5 14,325,509 25,535 0.0018 0.9982 99.328.5 13,941,429 50,729 0.0036 0.9964 99.15
9.5 13,689,015 42,107 0.0031 0.9969 98.7910.5 13,417.413 54,088 0.0040 0.9960 98.4811.5 13,118.947 3,346 0.0003 0.9997 98.0912.5 12,903,052 95,324 0.0074 0.9926 98.0613.5 11,992,398 1,715 0.0001 0.9999 97.3414.5 11,480,846 17,503 0.0015 0.9985 97.3215.5 10,678,190 41,785 0.0039 0.9961 97.1716.5 9,513,782 20,390 0.0021 0.9979 96.7917.5 9.247,016 8,169 0.0009 0.9991 96 .5918.5 8,537,973 7,027 0.0008 0.9992 96 .50
19.5 8,284,194 9.853 0.0012 0.9988 96.4220.5 8.167,666 7,325 0.0009 0.9991 96 .31
21. 5 8,019,265 1,488 0.0002 0.9998 96.2222.5 7,950,159 8,830 0.0011 0.9989 96.2023.5 7,908,507 37,811 0.0048 0.9952 96.1024.5 7,802,261 16.221 0.0021 0.9979 95.6425.5 7,739,229 30,559 0.0039 0.9961 95.4426.5 7,673,749 55.504 0.0072 0.9928 95.0627.5 6,557,366 15,332 0.0023 0.9977 94.3728.5 6,454,524 7,116 0.0011 0.9989 94.15
29.5 6,379,281 56,565 0.0089 0.9911 94.0530.5 3,914,059 12,569 0.0032 0.9968 93.21
31. 5 3,881,104 14,541 0.0037 0.9963 92.9132.5 2,518,330 5.101 0.0020 0.9980 92.5733.5 2,509.585 13.043 0.0052 0.9948 92.3834.5 2,486,108 1,142 0.0005 0.9995 91. 9035.5 2,483,467 4,629 0.0019 0.9981 91.8636.5 2,460,853 2,448 0.0010 0.9990 91.6937.5 2,451,958 662 0.0003 0.9997 91.5938.5 2,446,655 i,168 0.0005 0.9995 91.57
1/-69
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 111 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1919-2010 EXPERIENCE BAND 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,444,710 1.451 0.0006 0.9994 91.53
40.5 2,442,698 6,537 0.0027 0.9973 91. 47
41. 5 2,429,836 6.307 0.0026 0.9974 91. 2342.5 2,422,512 3,167 0.0013 0.9987 90.9943.5 1.805,820 240 0.0001 0.9999 90.8744.5 1,802,746 10,180 0.0056 0.9944 90.8645.5 1.792,163 5,922 0.0033 0.9967 90.35
46.5 1.774,747 736 0.0004 0.9996 90.0547.5 1,772,191 3,784 0.0021 0.9979 90.0148.5 1,765,009 2,574 0.0015 0.9985 89.82
49.5 1,437,700 681 0.0005 0.9995 89.6950.5 974,654 103 0.0001 0.9999 89.64
51. 5 974,519 7B6 0.0008 0.9992 89.6352.5 973,151 242 0.0002 0.9998 89.56
53.5 969,510 1,101 0.0011 0.9989 B9.54
54.5 958.842 247 0.0003 0.9997 89.4455.5 958,596 583 0.0006 0.9994 89.42
56.5 957,239 3,387 0.0035 0.9965 89.3657.5 952,329 119 0.0001 0.9999 89.0558.5 748,904 11,414 0.0152 0.9848 89.03
59.5 737,006 768 0.0010 0.9990 87.6860.5 535,782 2,660 0.0050 0.9950 B7.59
61. 5 361,772 1,492 0.0041 0.9959 B7.1562.5 236,670 360 0.0015 0.9985 86.7963.5 144,171 40 0.0003 0.9997 86.6664.5 87,790 0.0000 1.0000 86.6465.5 87,679 0.0000 1.0000 86.6466.5 86,791 0.0000 1.0000 86.6467.5 86,375 0.0000 1.0000 86.64
6B.5 B6,375 81 0.0009 0.9991 86.64
69.5 86,294 83 0.0010 0.9990 86.5570.5 86,211 236 0.0027 0.9973 86.47
71. 5 85,975 312 0.0036 0.9964 86.2372.5 50,172 62 0.0012 0.9988 85.9273.5 44,378 77 0.0017 0.9983 85.8274.5 44,302 0.0000 1.0000 85.6775.5 44.302 0.0000 1.0000 85.6776.5 44,302 0.0000 1.0000 85.6777.5 44,302 0.0000 1.0000 85.6778.5 44,302 193 0.0044 0.9956 85.67
~i-70
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 112 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
44,038
43,943
43,834
43,361
43,361
43,240
42,925
42,659
42.659
42,659
729
629
RETIREMENTS
DURING AGE
INTERVAL
9,346
100
111-71
30
EXPERIENCE BAN 1946-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0007 0.9993 85.29
0.0000 1.0000 85.24
0.0000 1.0000 85.24
0.0000 1. 0000 85.24
0.0000 1.0000 85.24
0.0000 1. 0000 85.24
0.0000 1.0000 85.24
0.0000 1.0000 85.24
0.0000 1.0000 85.24
0.2191 0.7809 85.24
0.1371 0.8629 66.56
0.0000 1. 0000 57.44
57.44
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 113 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLAT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2010 EXPERIENCE BAN 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 16,876,274 62,065 0.0037 0.9963 100.00
0.5 15,987,575 847 0.0001 0.9999 99.63
1.5 15,281.298 0.0000 1.0000 99.63
2.5 14,263,732 0.0000 1. 0000 99.63
3.5 13,422,746 1,192 0.0001 0.9999 99.63
4.5 13,207,943 13.062 0.0010 0.9990 99.625.5 12,265,555 7,202 0.0006 0.9994 99.52
6.5 11,958.175 17,829 0.0015 0.9985 99.46
7.5 11,811,640 25,535 0.0022 0.9978 99.31
8.5 11,421,071 48,044 0.0042 0.9958 99.10
9.5 11,792,768 41.690 0.0035 0.9965 98.68
10.5 11,527,331 52,004 0.0045 0.9955 98.33
11.5 11,233.012 3,186 0.0003 0.9997 97.89
12.5 11,041.344 94,147 0.0085 0.9915 97.86
13.5 10,134.066 1.377 0.0001 0.9999 97.03
14.5 9,627,650 16,896 0.0018 0.9982 97.01
15.5 9,181,794 40,942 0.0045 0.9955 96.84
16.5 8,484.854 20,390 0.0024 0.9976 96.41
17 .5 8,236,162 7,146 0.0009 0.9991 96.18
18.5 7,532,448 7.027 0.0009 0.9991 96.10
19.5 7,283,661 1.830 0.0003 0.9997 96.0120.5 7,185.016 7,161 0.0010 0.9990 95.98
21. 5 7,038,201 412 0.0001 0.9999 95.89
22.5 6,972,193 7.153 0.0010 0.9990 95.8823.5 6,936,732 37,719 0.0054 0.9946 95.78
24.5 7,007,942 16,181 0.0023 0.9977 95.26
25.5 6,955,228 29,634 0.0043 0.9957 95.04
26.5 7,095,378 55,504 0.0078 0.9922 94.6427.5 6,181,802 14,769 0.0024 0.9976 93.90
28.5 6,213.754 7,106 0.0011 0.9989 93.67
29.5 6,231,634 56.565 0.0091 0.9909 93.57
30.5 3,823,112 12.348 0.0032 0.9968 92.72
31. 5 3,790,593 14,043 0.0037 0.9963 92.42
32.5 2,429,206 5,101 0.0021 0.9979 92.07
33.5 2,420,877 13.043 0.0054 0.9946 91.88
34.5 2,397,399 1.142 0.0005 0.9995 91.39
35.5 2,394.773 4,629 0.0019 0.9981 91. 34
36.5 2,372,160 2,352 0.0010 0.9990 91.1737.5 2,363,444 662 0.0003 0.9997 91.08
38.5 2,395,593 1,168 0.0005 0.9995 91.05
111-72
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 114 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MI SCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE.CONT.
PLACEMENT BAND 1919-2010 EXPERIENCE BAND 1977-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,400,189 1,451 0.0006 0.9994 91.0140.5 2,398,239 6,537 0.0027 0.9973 90.95
41. 5 2,385,454 6,307 0.0026 0.9974 90.7042.5 2,378,130 3,167 0.0013 0.9987 90.4643.5 1,761,437 240 0.0001 0.9999 90.3444.5 1.758,363 10,180 0.0058 0.9942 90.3345.5 1,747,850 5,922 0.0034 0.9966 89.8146.5 1,730,693 736 0.0004 0.9996 89.5047.5 1,728,246 3,784 0.0022 0.9978 89.4648.5 1,721,537 2,574 0.0015 0.9985 89.27
49.5 1,394,227 681 0.0005 0.9995 89.1450.5 931,303 103 0.0001 0.9999 89.09
51. 5 931,563 786 0.0008 0.9992 89.0852.5 930,462 242 0.0003 0.9997 89.0153.5 926,821 1,101 0.0012 0.9988 88.9854.5 916,153 247 0.0003 0.9997 88.8855.5 957,829 583 0.0006 0.9994 88.8556.5 956,479 3,387 0.0035 0.9965 88.8057.5 952,329 119 0.0001 0.9999 88.4958.5 748,904 11,414 0.0152 0.9848 88.47
59.5 737,006 768 0.0010 0.9990 87.1360.5 535,782 2,660 0.0050 0.9950 87.04
61. 5 361,772 1,492 0.0041 0.9959 86.6062.5 236.670 360 0.0015 0.9985 86.2563.5 144,171 40 0.0003 0.9997 86.1164.5 87,790 0.0000 1.0000 86.0965.5 87,679 0.0000 1.0000 86.0966.5 86,791 0.0000 1.0000 86.0967.5 86,375 0.0000 1.0000 86.0968.5 86,375 81 0.0009 0.9991 86.09
69.5 86,294 83 0.0010 0.9990 86.0170.5 86,211 236 0.0027 0.9973 85.93
71. 5 85,975 312 0.0036 0.9964 85.6972.5 50,172 62 0.0012 0.9988 85.3873.5 44,378 77 0.0017 0.9983 85.2874.5 44,302 0.0000 i.oooo 85.1375.5 44,302 0.0000 1. 0000 85.1376.5 44,302 0.0000 1. 0000 85.1377.5 44,302 0.0000 i.oooo 85.1378.5 44,302 193 0.0044 0.9956 85.13
~i-73
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 115 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLAT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
44,038
43.943
43,834
43.361
43,361
43,240
42,925
42,659
42,659
42.659
729
629
RETIREMENTS
DURING AGE
INTERVAL
9,346
100
~i-74
30
EXPERIENCE BAND 1977-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0007 0.9993 84.76
0.0000 1.0000 84.70
0.0000 1. 0000 84.70
0.0000 1. 0000 84.70
0.0000 1.0000 84.70
0.0000 1.0000 84.70
0.0000 1. 0000 84.70
0.0000 1. 0000 84.70
0.0000 1.0000 84.70
0.2191 0.7809 84.70
0.1371 0.8629 66.14
0.0000 1.0000 57.07
57.07
Exhibit NO.1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 1160f491
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IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AND BRIDGES
PLACEMENT BAND 1919-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
6,913,999
6,884,891
6,884,835
6,884,835
6,875,523
6,875.523
6,875,578
6,875.578
6.881,783
6,891,361
6,891,361
6,891,361
6,886,783
6,886,783
6.886,783
6,886,783
5.860,828
5,583,103
5,531,761
5,032,008
4,767,877
4,767,877
4,753,384
4.714,172
3.849,775
3,856,136
3.656,762
3,370,419
3,247.751
3,247,751
2,711.220
2,480,306
2,459,530
2,156,584
2,156,584
2,156,584
2,156,584
2,149,880
2,149,880
2,149,880
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
4,578
6,704
~i-76
EXPERIENCE BAN 1946-2010
RETMT
RATIO
56
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0007
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
o .0000
0.0000
0.0000
0.0031
0.0000
0.0000
0.0000
SURV
RATIO
1.0000
1.0000
1.0000
1. 0000
1. 0000
1.0000
1.0000
1.0000
1.0000
i.oooo
1.0000
0.9993
i.oooo
1.0000
1.0000
i.oooo
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1. 0000
1. 0000
1.0000
1. 0000
0.9969
1. 0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100. 00
100.00
100.00
100.00
100.00
100.00
100. 00
100.00
100. 00
100. 00
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.93
99.62
99.62
99.62
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 118 of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS.RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2,149,880 0.0000 1.0000 99.62
40.5 2,149,880 0.0000 1.0000 99.62
41.5 2,136,815 0.0000 1.0000 99.62
42.5 2,136,815 0.0000 1.0000 99.62
43.5 1,317,623 0.0000 1.0000 99.6244.5 1,249,556 0.0000 1.0000 99.62
45.5 1,229.193 0.0000 1.0000 99.62
46.5 1,220.599 0.0000 1.0000 99.6247.5 1,203,562 0.0000 1.0000 99.6248.5 1,198,692 0.0000 1.0000 99.62
49.5 651,686 0.0000 1.0000 99.62
50.5 377,176 0.0000 1.0000 99.62
51. 5 377,176 0.0000 1.0000 99.62
52.5 377,176 0.0000 1.0000 99.62
53.5 377,176 0.0000 1.0000 99.62
54.5 376,331 0.0000 1.0000 99.62
55.5 370,586 0.0000 1.0000 99.62
56.5 370,586 0.0000 1.0000 99.62
57.5 370,586 0.0000 1.0000 99.62
58.5 177,397 0.0000 1.0000 99.62
59.5 176,420 0.0000 1.0000 99.62
60.5 146,644 0.0000 1.0000 99.62
61.5 144,620 0.0000 1.0000 99.62
62.5 103,286 0.0000 1.0000 99.62
63.5 86,189 0.0000 1.0000 99.62
64.5 86,189 0.0000 i.oooo 99.62
65.5 86.189 0.0000 i.oooo 99.62
66.5 86,189 0.0000 1.0000 99.62
67.5 86,189 0.0000 1.0000 99,6268.5 86,189 0.0000 1.0000 99.62
69.5 86,189 0.0000 1.0000 99.62
70.5 86,134 0.0000 1.0000 99.62
71. 5 86,134 0.0000 1.0000 99.62
72.5 63,190 0.0000 1. 0000 99.6273.5 53.612 0.0000 1.0000 99.62
74.5 53.612 0.0000 1.0000 99.6275.5 53,612 0.0000 i.oooo 99.6276.5 53,612 0.0000 1.0000 99.62
77.5 53,612 0.0000 1.0000 99.62
78.5 53,612 0.0000 1.0000 99.62
~i-77
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 119 of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2010 EXPERIENCE BAND 1946-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 53,612 0.0000 1. 0000 99.6280.5 53,612 0.0000 1. 0000 99.6281.5 53,612 0.0000 1.0000 99.6282.5 47,178 0.0000 1. 0000 99.6283.5 47,178 0.0000 1. 0000 99.6284.5 47,178 0.0000 1.0000 99.6285.5 47.178 0.0000 1.0000 99.6286.5 47,178 0.0000 1.0000 99.6287.5 47,178 0.0000 1.0000 99.6288.5 47,178 0.0000 i.oooo 99.62
89.5 4,412 0.0000 1.0000 99.6290.5 4,412 0.0000 1.0000 99.62
91. 5 99.62
~i-78
Exhibit NO.1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 120 of 491
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~i-79
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 121 of 491
IDAHO POWER COMPANY
ACCOUNT 342.00 FUEL HOLDERS
PLACEMENT BAN 1959-2008
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
4.384,560
4,384,560
4,384.560
2,951,136
2,706,058
2,706,058
680.177
712,980
712,980
712,980
32,803
32,803
32,803
32,803
32,803
32,803
32,803
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2001-2010
RETIREMENTS PCT SURV
DURING AGE RETMT SURV BEGIN OF
INTERVAL RATIO RATIO INTERVAL
0.0000 1. 0000 100.00
0.0000 1. 0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1. 0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 i.oooo 100.00
0.0000 1. 0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1. 0000 100.00
100.00
111-80
Exhibit No. 1
Case No. IPC-E-12-C8
J. Spanos,lPC
Page 122 of 491
IDAHO POWER COMPANY
ACCOUNT 342.00 FUEL HOLDERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1959-2008
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
EXPERIENCE BAN 2001-2010
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE
INTERVAL
RETMT
RATIO
28,503 0.0000
28,503 0.0000
28,503 0.000028,503 0.0000
28,503 0.0000
28,503 0.000028,503 0.0000
28,503 0.0000
28,503 0.0000
28,503 0.0000
111-81
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 123 of 491
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~i-82
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Page 124 of 491
IDAHO POWER COMPANY
ACCOUNT 343.00 PRIME MOVERS
PLACEMENT BAN 2001-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
B.5
9.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
116,735,140
93,697,367
91,628,893
43,495,555
29,957,034
29.371,488
28,085,312
28,085,312
27,034,103
25,261,523
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
121,838
20,000
119,468
837,464
111-83
EXPERIENCE BAN 2001-2010
RETMT
RATIO
0.0000
0.0013
0.0000
0.0000
0.0000
0.0007
0.0000
0.0043
0.0310
0.0000
SURV
RATIO
1.0000
0.9987
1.0000
1.0000
1.0000
0.9993
1.0000
0.9957
0.9690
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.87
99.87
99.87
99.87
99.80
99.80
99.38
96.30
96.30
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 125 of 491
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~i-84
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 126 of 491
IDAHO POWER COMPANY
ACCOUNT 344.00 GENERATORS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1967-2008 EXPERIENCE BAND 2001-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 31,159,953 0.0000 1.0000 100.000.5 31,159,953 0.0000 1.0000 100.001.5 31,159,953 0.0000 1. 0000 100.002.5 21,325,732 0.0000 1. 0000 100.00'3.5 21,325.732 0.0000 1.0000 100.004.5 13,185,733 0.0000 1.0000 100.005.5 13,223,124 0.0000 1. 0000 100.006.5 13,223,124 0.0000 1.0000 100.007.5 13,223,124 0.0000 1.0000 100.008.5 13,203,426 0.0000 1.0000 100.00
9.5 37,391 0.0000 1.0000 100.0010.5 37,391 0.0000 1.0000 100.0011.5 37,391 0.0000 1.0000 100.0012.5 37.391 0.0000 1.0000 100.00
13 .5 37,391 0.0000 1.0000 100.0014.5 37,391 0.0000 1.0000 100.0015.5 100.0016.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5 484.556 0.000034.5 484.556 0.000035.5 484,556 0.000036.5 484,556 0.000037.5 484,556 0.000038.5 484,556 0.0000
~i-85
Exhibit NO.1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 127 of 491
IDAHO POWER COMPANY
ACCOUNT 344.00 GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1967-2008
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
484,556
484,556
484,556
484,556
RETIREMENTS
DURING AGE
INTERVAL
~i-86
EXPERIENCE BAND 2001-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
peT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos,lPC
Page 128 of 491
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~i-87
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 129 of 491
IDAHO POWER COMPANY
ACCOUNT 345.00 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1967-2010 EXPERIENCE BAN 1999-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 25,000.589 0.0000 1. 0000 100.000.5 24,B72,221 0.0000 1.0000 100. 001.5 16,541,969 0.0000 1. 0000 100.002.5 14,028.637 O. 0000 1. 0000 100.003.5 4.654,668 0.0000 1.0000 100.004.5 4,654,668 0.0000 1.0000 100.005.5 3,135,257 0.0000 1.0000 100.006.5 2,448,474 0.0000 1.0000 100.007.5 2,185,218 0.0000 1.0000 100.008.5 2,178,814 0.0000 1.0000 100.00
9.5 20.554 0.0000 1. 0000 100.0010.5 20,554 0.0000 1.0000 100.0011.5 17,138 0.0000 1. 0000 100.0012.5 17,138 0.0000 1.0000 100.0013.5 17,138 0.0000 1.0000 100.0014.5 17.138 10.046 0.5862 0.4138 100.0015.5 7,092 0.0000 1.0000 41. 3816.5 7,092 0.0000 1.0000 41.3817.5 7,092 0,0000 1.0000 41. 3818.5 7,092 0.0000 1.0000 41. 38
19.5 7,092 0.0000 1.0000 41.3820.5 7,092 0.0000 1. 0000 41.3821.5 7,092 0.0000 1.0000 41. 3822.5 7.092 0.0000 1.0000 41.3823.5 41.3824.5
25.5
26.5
27.5 392 0.000028.5 392 0.0000
29.5 392 0.000030.5 392 0.000031.5 19,918 0.000032.5 19.918 0.000033.5 19,918 0.000034.5 19 ¡ 918 0.000035.5 19,918 0.000036.5 19,918 0.000037.5 19,918 0.000038.5 19,918 0.0000
~i-88
Exhibit NO.1
Case NO.IPC-E-12-08
J. Spanos. IPC
Page 130 of 491
IDAHO POWER COMPANY
ACCOUNT 345.00 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1967-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
19,526
19,526
19,526
19,526
RETIREMENTS
DURING AGE
INTERVAL
~i-89
EXPERIENCE BAN 1999-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 131 of 491
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IDAHO POWER COMPANY
ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT
PLACEMENT BAND 1950-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13 .5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
3,284,146
3,219.677
3.214,979
2.258,084
1,385,966
1,380,632
1.374,532
1,366.857
1,153.231
1,106,665
862
862
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
174,918
~i-91
EXPERIENCE BAN 1999-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.1280 0.8720 100.00
0.0000 1. 0000 87.200.0000 1.0000 87.20
0.0000 1.0000 87.20
0.0000 1.0000 87.20
87.20
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,IPC
Page 133 of 491
IDAHO POWER COMPANY
ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1950-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
EXPERIENCE BAN 1999-2010
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
RETIREMENTS
DURING AGE
INTERVAL
RETMT
RATIO
93 0.0000
93 0.0000
93 0.0000
93 0.0000
93 0.0000
143 0.0000
143 0.0000
143 0.0000
143 0.0000
143 0.0000
143 0.0000
143 0.0000
50 0.0000
50 0.0000
50 0.0000
50 0.0000
50 0.0000
~i-92
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 134 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 135 of 491
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AN EASEMENTS
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
22,451,998
20,093,274
19,306,545
18,679,563
16,777,476
16,343,844
14,091,555
13,864,057
10,664,340
8,222,001
6,042,945
4,797,380
4,681,882
4,936,681
3,729,110
3,811,074
4,221,938
3,242,443
3.103,954
3,110,457
2,850,829
2,773,437
2,903,910
3,406,158
3.279.228
3,186,726
3,147,399
3,260,461
3.017,110
2,859,340
2.651.071
1,585,767
1.755,420
1,773,164
1.696.164
1,720,719
1.814,406
1.697,585
1,215,846
1,230,789
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
143.339
7,302
3.142
5
14,412
~i-94
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0000
0.0071
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0015
0.0000
0.0000
0.0008
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
54
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0079
0.0000
0.0000
0.0000
SURV
RATIO
1.0000
0.9929
1.0000
1. 0000
1.0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1.0000
0.9985
1. 0000
1.0000
0.9992
1.0000
1.0000
1.0000
1. 0000
1.0000
1.0000
1.0000
1.0000
1. 0000
1.0000
1.0000
1. 0000
1.0000
1.0000
1.0000
1.0000
1. 0000
1. 0000
1. 0000
1.0000
1.0000
0.9921
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.29
99.29
99.29
99.29
99.29
99.29
99.29
99.29
99.29
99.29
99.14
99.14
99.14
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
99.05
98.26
98.26
98.26
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 136 of 491
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AN EASEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1919-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,290,805 0.0000 1.0000 98.2640.5 1.285,788 0.0000 1.0000 98.2641.5 1,174,961 0.0000 i.oooo 98.2642.5 1,242,917 0.0000 1.0000 98.2643.5 1,189,841 0.0000 1.0000 98.2644.5 1,086,437 0.0000 1.0000 98.2645.5 1,114,863 0.0000 1. 0000 98.2646.5 971,781 0.0000 1.0000 98.2647.5 881,842 0.0000 1.0000 98.2648.5 856.469 0.0000 1.0000 98.26
49.5 610,408 367 0.0006 0.9994 98.2650.5 459,298 0.0000 1. 0000 98.20
51. 5 416,582 0.0000 1.0000 98.2052.5 396,074 0.0000 1.0000 98.2053.5 377,019 0.0000 1. 0000 98.2054.5 326,134 0.0000 1. 0000 98.2055.5 319,792 0.0000 1.0000 98.2056.5 303.899 0.0000 1.0000 98.2057.5 224,495 0.0000 1. 0000 98.2058.5 170,520 0.0000 1.0000 98.20
59.5 107,249 0.0000 1.0000 98.2060.5 45,725 0.0000 1.0000 98.20
61. 5 28,178 0.0000 1.0000 98.2062.5 27.962 0.0000 1.0000 98.2063.5 27,962 0.0000 1.0000 98.2064.5 15,894 0.0000 1.0000 98.2065.5 15,894 0.0000 1. 0000 98.2066.5 16.591 0.0000 1.0000 98.2067.5 16,591 0.0000 1.0000 98.2068.5 16,591 0.0000 1.0000 98.20
69.5 965 0.0000 1.0000 98.2070.5 984 0.0000 1.0000 98.20
71. 5 984 0.0000 1.0000 98.2072.5 984 0.0000 1.0000 98.2073.5 1,423 0.0000 1.0000 98.2074.5 1,261 0.0000 i.oooo 98.2075.5 1,261 0.0000 1.0000 98.2076.5 1,295 0.0000 1.0000 98.2077.5 1,295 0.0000 1.0000 98.2078.5 1,295 0.0000 1.0000 98.20
~i-95
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 137 of 491
IDAHO POWER COMPANY
ACCOUNT 350.20 LAD RIGHTS AN EASEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1.295 0.0000 1. 0000 98.2080.5 1,295 15 0.0118 0.9882 98.2081.5 582 0.0000 1.0000 97.0482.5 582 0.0000 1. 0000 97.0483.5 582 0.0000 1.0000 97.0484.5 476 0.0000 1.0000 97.0485.5 457 0.0000 1.0000 97.0486.5 457 0.0000 1.0000 97.0487.5 457 0.0000 1.0000 97.0488.5 18 0.0000 1.0000 97.04
89.5 18 0.0000 1.0000 97.0490.5 18 0.0000 1.0000 97.0491.5 97.04
111-96
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 138 of 491
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Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Pag 139 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
PLACEMENT BAND 1909-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5n.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
34,075.436
21,596,685
22,412,543
21,420,107
18,723,833
16,825,100
13,497,048
13,302,101
12,408.633
11,378,225
6,711,593
7,019,713
6,488,600
6,115,521
6,383,170
7,686,978
8.353.628
7,474,888
7,637.412
7,808,505
9,223,015
10,237,602
10,433,280
8,913,859
9,496,463
9,590,663
9,090,370
9,111,802
9,044,959
9.442,461
8,168,911
7,952.276
7,939,958
7,771,471
6,973,421
5,672,231
5,354,301
5,873,407
5,683,546
5,097,265
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
74,779
7,463
2,818
169,238
1,500
12,449
698
26,060
19,290
4,369
668
26,215
2,613
20.630
45.398
555
28,116
19,427
8,770
18.919
5,458
13,349
48,443
126
9,906
6.262
9,501
7.335
2,154
16,614
6,743
17,059
111-98
EXPERIENCE BAND 1996-2010
RETMT
RATIO
0.0000
0.0000
0.0033
0.0003
0.0000
0.0002
0.0125
0.0001
0.0010
0.0000
0.0000
0.0001
0.0040
0.0032
0.0007
0.0001
0.0031
0.0000
0.0000
0.0003
0.0000
0.0020
0.0044
0.0001
0.0030
0.0020
0.0010
0.0021
0.0006
0.0014
0.0059
0.0000
0.0012
0.0008
0.0014
0.0013
0.0004
0.0028
0.0012
0.0033
SURV
RATIO
1.0000
1. 0000
0.9967
0.9997
1.0000
0.9998
0.9875
0.9999
0.9990
1. 0000
1.0000
0.9999
0.9960
0.9968
0.9993
0.9999
0.9969
1.0000
1.0000
0.9997
1.0000
0.9980
0.9956
0.9999
0.9970
0.9980
0.9990
0.9979
0.9994
0.9986
0.9941
1.0000
0.9988
0.9992
0.9986
0.9987
0.9996
0.9972
0.9988
0.9967
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.67
99.63
99.63
99.61
98.37
98.35
98.26
98.26
98.26
98.25
97.85
97.54
97.48
97.47
97.16
97.16
97.16
97.13
97.13
96.93
96.51
96 .51
96 .22
96.03
95.93
95.73
95.68
95.54
94.97
94.97
94.85
94.78
94.65
94.53
94.49
94.22
94.11
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 140 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1909-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS peT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 5,138,146 30,198 0.0059 0.9941 93.7940.5 5,028,715 14,076 0.0028 0.9972 93.24
41. 5 4,840,331 3,439 0.0007 0.9993 92.9842.5 4,832,141 50,051 0.0104 0.9896 92.9243.5 3,965,065 6,318 0.0016 0.9984 91.9544.5 3,888,335 3.527 0.0009 0.9991 91.81
45.5 3,212.642 4.688 0.0015 0.9985 91.7246.5 3,283.577 3.208 0.0010 0.9990 91.5947.5 3,245,902 4.681 0.0014 0.9986 91.5048.5 3.192,890 582 0.0002 0.9998 91.37
49.5 2,849,294 4,234 0.0015 0.9985 91.3550.5 2.076,536 23,313 o .0112 0.9888 91. 22
51.5 1,208,478 8,692 0.0072 0.9928 90.19
52.5 1,190,332 5,013 0.0042 0.9958 89.5453.5 1,161,193 5,003 0.0043 0.99;;7 89.17
54.5 958.124 422 0.0004 0.9996 88.7855.5 881.943 1,361 0.0015 0.9985 88.7456.5 802,984 4,720 0.0059 0.9941 88.6157.5 695,719 632 0.0009 0.9991 88.0858.5 614,670 9.787 0.0159 0.9841 88.00
59.5 434,569 497 0.0011 0.9989 86.60
60.5 365,474 1.087 0.0030 0.9970 86.50
61. 5 204.655 5 0.0000 1. 0000 86.2562.5 134,974 181 0.0013 0.9987 86.2563.5 102.520 614 0.0060 0.9940 86.1364.5 70,625 0.0000 1.0000 85.6165.5 70,797 160 0.0023 0.9977 85.61
66.5 93,167 2 0.0000 1. 0000 85.4267.5 93,174 0.0000 1.0000 85.4268.5 188,413 284 0.0015 0.9985 85.42
69.5 187,850 238 0.0013 0.9987 85.2970.5 181,606 0.0000 1.0000 85.18
71. 5 190,887 0.0000 1.0000 85.1872.5 171,297 2 0.0000 1.0000 85.1873.5 150,559 0.0000 1. 0000 85.1874.5 179,005 0.0000 1.0000 85.1875.5 179.382 0.0000 1.0000 85.1876.5 189.185 0.0000 1.0000 85.1877.5 189,185 483 0.0026 0.9974 85.1878.5 188,702 1,638 0.0087 0.9913 84.96
~i-99
Exhibit No. 1
Case NO.IPC-E-12-o8
J. Spanos, IPC
Page 141 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE. CONT.
PLACEMENT BAN 1909-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 187,043 0.0000 1.0000 84.2380.5 186,876 1,302 0.0070 0.9930 84.23
81.5 162,553 1,413 0.0087 0.9913 83.6482.5 159,074 0.0000 1. 0000 82.9183.5 63,732 0.0000 1.0000 82.9184.5 63,250 0.0000 1. 0000 82.9185.5 63,250 0.0000 1. 0000 82.9186.5 49,379 0.0000 1. 0000 82.9187.5 42,558 0.0000 1.0000 82.91
88.5 42,558 0.0000 1.0000 82.91
89.5 10,030 0.0000 1.0000 82.9190.5 9,653 0.0000 1.0000 82.91
91. 5 2,461 0.0000 1.0000 82.9192.5 2,461 0.0000 1.0000 82.9193.5 2,461 0.0000 1. 0000 82.91
94.5 2,461 0.0000 1.0000 82.9195.5 2,461 0.0000 1.0000 82.9196.5 2,461 0.0000 1.0000 82.9197.5 2,461 0,0000 1.0000 82.9198.5 2,461 0.0000 1.0000 82.91
99.5 2,461 0.0000 1.0000 82.91100.5 2,461 0.0000 1. 0000 82.91
101.5 82.91
~i-100
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 142 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 143 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
238,148,505
190,489,148
177,051,284
152,964,058
139,729,786
136,971,967
125,691,775
111.127,016
113,567,438
101.856,089
71,836,472
70,987,520
60.918,969
58,530,490
58,945.584
62,681,841
70,717,221
65,781.065
66,452,744
64,460,243
65.741,331
70.789,611
74,626,362
59,801,833
60,780,201
60,161,760
60,053,880
59,568,770
58,074,463
55,195,866
49,304,430
43,383,739
42,027,896
40,326,561
36,263,649
27,522,003
25,606,975
23,963,602
22,844,416
22.652,651
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
206,474
173,690
507,911
520,741
508,114
533,537
1.177,911
138,726
1,044,540
268,398
590,290
388,883
376,948
228.371
1,298.671
233,092
253,720
1,124,871
160,965
330,957
541.574
666,729
421,227
717,628
1,152,666
686,434
1,505,689
2,567,198
528.491
345,179
433,174
732.658
439,763
315,723
657.515
181,888
396,338
242,183
289,880
470,583
~i-102
EXPERIENCE BAND 1996-2010
RETMT
RATIO
0.0009
0.0009
0.0029
0.0034
0.0036
0.0039
0.0094
0.0012
0.0092
0.0026
0.0082
0.0055
0.0062
0.0039
0.0220
0.0037
0.0036
0.0171
0.0024
0.0051
0.0082
0.0094
0.0056
0.0120
0.0190
0.0114
0.0251
0.0431
0.0091
0.0063
0.0088
0.0169
0.0105
0.0078
0.0181
0.0066
0.0155
0.0101
0.0127
0.0208
SURV
RATIO
0.9991
0.9991
0.9971
0.9966
0.9964
0.9961
0.9906
0.9988
0.9908
0.9974
0.9918
o .9945
0.9938
0.9961
0.9780
0.9963
0.9964
0.9829
0.9976
0.9949
0.9918
0.9906
0.9944
0.9880
0.9810
0.9886
0.9749
0.9569
0.9909
0.9937
0.9912
0.9831
0.9895
0.9922
0.9819
0.9934
0.9845
0.9899
0.9873
0.9792
PCT SURV
BEGIN OF
INTERVAL
100.00
99.91
99.82
99.54
99.20
98.84
98.45
97.53
97.41
96 .51
96.26
95.47
94.94
94.36
93.99
91.92
91.57
91.25
89.69
89.47
89.01
88.28
87.44
86.95
85.91
84.28
83.32
81. 23
77.73
77.02
76.54
75.87
74.58
73.80
73.23
71.90
71.42
70.32
69.61
68.72
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 144 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 22.676,331 915.077 0.0404 0.9596 67.3040.5 21.205,615 168,036 0.0079 0.9921 64.5841.5 20,082,455 243,119 0.0121 0.9879 64.0742.5 19,945,174 424,470 0.0213 0.9787 63.2943.5 18,631,744 456.771 0.0245 0.9755 61. 9544.5 17,559.605 193,420 O.OiiO 0.9890 60.4345.5 13,558,996 289,605 0.0214 0.9786 59.7646.5 13,985,204 87,715 0.0063 0.9937 58.4947.5 13,623,404 164,410 0.0121 0.9879 58.1248.5 13,162,695 ll4,672 0.0087 0.9913 57.42
49.5 12,209,417 101,397 0.0083 0.9917 56.9250.5 9,453,087 242,885 0.0257 0.9743 56.44
51. 5 7,779,520 25,021 0.0032 0.9968 54.9952.5 7,678,280 17,208 0.0022 0.9978 54.8253.5 6,068,752 76.164 0.0126 0.9874 54.6954.5 5,242,063 16,064 0.0031 0.9969 54.0155.5 4.276,107 98.192 0.0230 0.9770 53.8456.5 3,976,190 26,916 0.0068 0.9932 52.6157.5 3,235,067 80,125 0.0248 0.9752 52.2558.5 2,455,997 63,827 0.0260 0.9740 50.96
59.5 1,778,354 19,787 O.Olll 0.9889 49.6360.5 1,316,353 51,331 0.0390 0.9610 49.0861.5 463,460 218 0.0005 0.9995 47.1762.5 268.362 414 0.0015 0.9985 47.1463.5 123,158 837 0.0068 0.9932 47.0764.5 21.299 322 0.0151 0.9849 46.7565.5 12.084 0.0000 1.0000 46.0466.5 10,886 0.0000 1.0000 46.0467.5 1,960 0.0000 1.0000 46.0468.5 6,749 104 0.0154 0.9846 46.04
69.5 6,645 244 0.0367 0.9633 45.3370.5 6,404 0.0000 1.0000 43.6771.5 6,404 1,439 0.2247 0.7753 43.6772.5 4,965 106 0.0213 0.9787 33.8673.5 4,913 67 0.0137 0.9863 33.1374.5 5,427 3 0.0005 0.9995 32.6875.5 5,425 4,789 0.8828 O. II 72 32.6776.5 729 0.0000 1.0000 3.8377.5 729 54 0.0739 0.9261 3.8378.5 675 0.0000 1.0000 3.55
~i-103
Exhibit No. 1
Case No. IPC-E-12-08
,J.Spanos,IPC
Page 145 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
675
675
675
93
93
RETIREMENTS
DURING AGE
INTERVAL
582
~i-104
EXPERIENCE BAN 1996-2010
93
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 3.55
0.0000 1,0000 3.55
0.8622 0.1378 3.55
0.0000 1.0000 0.49
1.0000 0.49
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 146 of 491
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IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 95,218,800 0.0000 1.0000 100.000.5 90,329,297 476 0.0000 1.0000 100.00
1. 5 90,394.749 39,631 0.0004 0.9996 100.002.5 75,314,923 20,000 0.0003 0.9997 99.963.5 51,686,746 16,578 0.0003 0.9997 99.934.5 47,844,704 39,771 0.0008 0.9992 99.905.5 45,409,773 0.0000 1.0000 99.816.5 37,921,801 11,278 0.0003 0.9997 99.817.5 20,063,919 0.0000 1.0000 99.788.5 18,906,512 33,229 0.0018 0.9982 99.78
9.5 8,072,293 15,196 0.0019 0.9981 99.6110.5 7,335,918 0.0000 1.0000 99.4211.5 9,448,468 0.0000 1.0000 99.4212.5 11,889,400 0.0000 1.0000 99.4213.5 12,506,079 0.0000 1.0000 99.42
14.5 25.761,862 0.0000 1.0000 99.4215.5 31,237,865 0.0000 1.0000 99.4216.5 28,788,208 0.0000 1.0000 99.4217.5 28,696,658 0.0000 1. 0000 99.4218.5 28,510,408 0.0000 1.0000 99.42
19.5 29,128,301 0.0000 1.0000 99.4220.5 29,169,572 0.0000 1.0000 99.4221.5 28,989,048 0.0000 1.0000 99.4222.5 36,718,483 0.0000 1.0000 99.4223.5 35,417,588 0.0000 1.0000 99.4224.5 35,419,817 0.0000 1.0000 99.4225.5 35.333.880 0.0000 1.0000 99.4226.5 32,522,692 0.0000 1.0000 99.4227.5 29.941,214 0.0000 1.0000 99.4228.5 30,085,523 27,381 0.0009 0.9991 99.42
29.5 16.553,639 54.650 0.0033 0.9967 99.3330.5 12,952,760 65,682 0.0051 0.9949 99.00
31. 5 12.911,442 0.0000 1.0000 98.5032.5 12,813,939 0.0000 1.0000 98.5033.5 12,813,939 0.0000 1.0000 98.5034.5 12,680,262 0.0000 1.0000 98.5035.5 16,124,880 0.0000 1. 0000 98.5036.5 16,171,189 0.0000 1.0000 98.5037.5 8,609,370 0.0000 1.0000 98.503B.5 8,609,370 0.0000 1.0000 98.50
~i-106
Exhibit NO.1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 148 of 491
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AN FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1949-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
8,607,141
8,604,884
8,548,075
8,541,504
7,577,523
7,175,618
4,768,947
4,987.722
4,987,722
4,987,722
4,194,561
723,211
628,514
577,939
577,939
577.939
577,939
577,939
479,794
321,413
294,916
243.138
RETIREMENTS
DURING AGE
INTERVAL
15,308
~i-107
EXPERIENCE BAN 1996-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 98.50
0.0000 1.0000 98.50
0.0000 i.oooo 98.50
0.0000 1.0000 98.50
0.0020 0.9980 98.50
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1. 0000 98.30
0.0000 1. 0000 98.30
0.0000 1.0000 98.30
0.0000 1. 0000 98.30
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1. 0000 98.30
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1. 0000 98.30
0.0000 1.0000 98.30
0.0000 1.0000 98.30
0.0000 1. 0000 98.30
98.30
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 149 of 491
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IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1917-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 46.122,227 0.0000 1. 0000 100.000.5 41,646,289 23,267 0.0006 0.9994 100.001.5 41,553,616 39,108 0.0009 0.9991 99.942.5 37.362,578 175,658 0.0047 0.9953 99.853.5 28,719,248 92,223 0.0032 0.9968 99.384.5 28,691.112 304,491 0.0106 0.9894 99.065.5 29.130,361 103,426 0.0036 0.9964 98.016.5 28,307,526 91,382 0.0032 0.9968 97.667.5 27,351,258 64,176 0.0023 0.9977 97.358.5 27,623,913 182,738 0.0066 0.9934 97.12
9.5 27,481,939 41.709 0.0015 0.9985 96.4810.5 28,741,457 56,912 0.0020 0.9980 96.33
11 .5 30,386,587 59,495 0.0020 0.9980 96 .1412.5 32,290,804 63,427 0.0020 0.9980 95.95
13 .5 31.965,121 521,621 0.0163 0.9837 95.76
14 .5 31,581,617 112,348 0.0036 0.9964 94.2015.5 31,799,168 62,271 0.0020 0.9980 93.8616.5 29,711.834 38,870 0.0013 0.9987 93.6817.5 30,633,694 214,826 0.0070 0.9930 93.5618.5 28.610,722 76,230 0.0027 0.9973 92.90
19.5 28,855,187 90.339 0.0031 0.9969 92.6520.5 26,163,662 112,441 0_0043 0.9957 92.36
21. 5 26,774,328 118,005 0.0044 0.9956 91.9722.5 26,715,555 43,716 0.0016 0.9984 91. 5623.5 25,959.572 36,346 0.0014 0.9986 91.4124.5 24,792.294 114,738 0.0046 0.9954 91. 2825.5 22,648,777 100,577 0.0044 0.9956 90.8626.5 20,024,725 87,702 0.0044 0.9956 90.4627.5 17,457,129 90,553 0.0052 0.9948 90.0628.5 17,232,530 83,890 0.0049 0.9951 89.59
29.5 15.580,695 125,344 0.0080 0.9920 89.1630.5 13.130,049 41,786 0.0032 0.9968 88.44
31. 5 13,355.471 58,077 0.0043 0.9957 88.1632.5 12,186,921 51,392 0.0042 0.9958 87.7833.5 11,383,451 121,629 0.0107 0.9893 B7.4134.5 11,784,922 115,204 0.0098 0.9902 86.4735.5 11.489,863 369,566 0.0322 0.9678 85.6336.5 10,698,239 56.323 0.0053 0.9947 82.8737.5 10,801,909 85,653 0.0079 0.9921 82.4438.5 10,749,169 44,564 0.0041 0.9959 81.78
~i-109
Exhibit No. 1
Case No. IPC-E"12-08
J. Spanos. IPC
Page 151 of491
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
ORIGINAL LIFE TABLE.CONT.
PLACEMENT BAND 1917-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,285,486 59.256 0.0053 0.9947 81. 4440.5 11,243,045 79,533 0.0071 0.9929 81. 02
41. 5 10,431,423 45,866 0.0044 0.9956 80.4442.5 10,970,632 94,744 0.0086 0.9914 80.0943.5 10,614,392 26,667 0.0025 0.9975 79.4044.5 11,161,134 250,920 0.0225 0.9775 79.2045.5 10.997,518 176,344 0.0160 0.9840 77.42
46.5 10,624,163 179,871 0.0169 0.9831 76.1847.5 9,897,302 163,441 0.0165 0.9835 74. B948.5 9,541,816 114,788 0.0120 0.9880 73.65
49.5 7,379,584 102,329 0.0139 0.9861 72.7650.5 6,745,388 67,409 0.0100 0.9900 71.7651.5 6,597,216 30.210 0.0046 0.9954 71.0452.5 6,154,891 17,195 0.0028 0.9972 70.71
53.5 6.060,847 49.892 0.0082 0.9918 70.5254.5 5,380,421 62,712 0.0117 0.9883 69.9355.5 5,137,498 37.160 0.0072 0.9928 69.1256.5 4,953,230 51,389 0.0104 0.9896 68.6257.5 4,203,164 94,912 0.0226 0.9774 67.9158.5 3.546,333 77,398 0.0218 0.9782 66.37
59.5 933,158 26,210 0.0281 0.9719 64.9360.5 811,950 4,801 0.0059 0.9941 63.10
61. 5 800,144 5.404 O. 0068 0.9932 62.7362.5 701,821 324 0.0005 0.9995 62.3163.5 668,654 935 0.0014 0.9986 62.2864.5 637,370 8,197 0.0129 0.9871 62.1965.5 629,173 3,560 0.0057 0.9943 61.3966.5 121,059 476 0.0039 0.9961 61.04
67.5 117,736 0.0000 1.0000 60.8068.5 101,694 0.0000 1. 0000 60.80
69.5 120 0.0000 1.0000 60.8070.5 120 0.0000 1.0000 60.8071.5 120 0.0000 1.0000 60.8072.5 120 120 1.0000 60.8073.5
74.5
75.5
76.5
77.5
78.5 5.912 0.0000
~i-110
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 152 of 491
IDAHO POWER COMPANY
ACCOUNT 355. 00 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1917-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
5,912
5,912
5,912
5,912
5,912
5.912
5,912
5,912
5.912
5,912
5,912
5,912
5.912
5,912
RETIREMENTS
DURING AGE
INTERVAL
111-111
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
peT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, ¡PC
Page 153 of 491
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11-112
Exhibit No, 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 154 of 491
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1926-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 94,274,095 0.0000 1.0000 100.000.5 81,357.831 14,832 0.0002 0.9998 100.001.5 79,237,313 58,894 0.0007 0.9993 99.982.5 68,608,499 170,936 0.0025 0.9975 99.913.5 49.968,109 88.667 0.0018 0.9982 99.664.5 48,157,131 182,005 0.0038 0.9962 99.485.5 46,998.093 107,490 0.0023 0.9977 99.116.5 39,832.797 68,591 0.0017 0.9983 98.887.5 35,182.349 241,729 0.0069 0.9931 98.718.5 32,711,715 439,370 0.0134 0.9866 98.03
9.5 21,226.271 64,334 0.0030 0.9970 96.7110.5 20,596,645 33,481 0.0016 0.9984 96.42ii.5 17.643,081 42,086 0.0024 0.9976 96 .2612.5 18,958,610 62,910 0.0033 0.9967 96.0313.5 21,650,266 83,246 0.0038 0.9962 95.7214.5 28,927.067 73,342 0.0025 0.9975 95.3515.5 33,789,412 166,990 0.0049 0.9951 95.1116.5 31,220,042 32,845 0.0011 0.9989 94.6417.5 31,557,571 68,741 0.0022 0.9978 94.5418.5 30,590,474 58,526 0.0019 0.9981 94.33
19.5 32,625,984 52.449 0.0016 0.9984 94.1520.5 31,818,602 82,759 0.0026 0.9974 94.00
21. 5 32.385,867 828,070 0.0256 0.9744 93.7522.5 38,428,451 606,366 0.0158 0.9842 91.3623.5 37,340,087 179,234 0.0048 0.9952 89.9224.5 37,531.984 94,126 0.0025 0.9975 89.4825.5 37,072,495 60,283 0.0016 0.9984 89.2626.5 37.745.747 87,785 0.0023 0.9977 89.1127.5 36.462.999 105,200 0.0029 0.9971 88.9128.5 35,143.067 45,626 0.0013 0.9987 88.65
29.5 28,300,610 137,669 0.0049 0.9951 88.5430.5 24,752,740 100,969 0.0041 0.9959 88.10
31. 5 24,954,795 22,245 0.0009 0.9991 87.7532.5 24,501,327 37,039 0.0015 0.9985 87.6733.5 24,534,549 115,196 0.0047 0.9953 87.5334.5 25,980,429 149,065 0.0057 0.9943 87.1235.5 27,447.295 308,575 0.0112 0.9888 86.6236.5 27,278,821 29.443 0.0011 0.9989 85.6537.5 21,078,591 66.587 0.0032 0.9968 85.5638.5 21,055,446 33.393 0.0016 0.9984 85.29
~i-113
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 155 of 491
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAND 1926 -2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 21.657.601 14,806 0.0007 0.9993 85.1540.5 21,664.231 37,908 0.0017 0.9983 85.09
41. 5 20,867,240 47.830 0.0023 0.9977 84.9442.5 21,138,069 35.490 0.0017 0.9983 84.7543.5 19,975,375 31,125 0.0016 0.9984 84.61
44.5 20,125,160 105,233 0.0052 0.9948 84.4845.5 17,792,736 121,921 0.0069 0.9931 84.03
46.5 17,628,099 87,036 0.0049 0.9951 83.46
47.5 17,067,581 93,482 0.0055 0.9945 83.05
48.5 16,684,430 57,485 0.0034 0.9966 82.59
49.5 12,285,255 63,860 0.0052 0.9948 82.3150.5 9,007,078 32,386 0.0036 0.9964 81. 88
51. 5 8,288,776 36.664 0.0044 0.9956 81. 5852.5 7.440,352 19,991 0.0027 0.9973 81.2253.5 7,268,831 71.399 0.0098 0.9902 81.01
54.5 6,562,452 46,327 0.0071 0.9929 80.2155.5 6,323,527 11,471 0.0018 0.9982 79.64
56.5 6,227,596 103,083 0.0166 0.9834 79.50
57.5 5,617,707 146,502 0.0261 0.9739 78.18
58.5 4,577,509 139.944 0.0306 0.9694 76.14
59.5 1,148,508 61,573 0.0536 0.9464 73.82
60.5 825,557 4,368 0.0053 0.9947 69.86
61. 5 663,793 1,530 0.0023 0.9977 69.4962.5 661,206 1,057 0.0016 0.9984 69.3363.5 657,637 12,941 0.0197 0.9803 69.22
64.5 529,255 772 0.0015 0.9985 67.8665.5 528.483 59 0.0001 0.9999 67.7666.5 307.042 9,361 0.0305 0.9695 67.75
67.5 296,282 0.0000 1.0000 65.68
68.5 291.689 0.0000 1. 0000 65.68
69.5 28 0.0000 1.0000 65.6870.5 28 0.0000 1.0000 65.68
71. 5 28 0.0000 1.0000 65.6872.5 28 28 1.0000 65.6873.5
~i-114
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos,lPC
Page 156 of 491
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~i-115
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 157 of 491
IDAHO POWER COMPANY
ACCOUNT 359.00 ROADS AND TRAILS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1949-1995 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0
0.5 230 0.00001.5 230 0.00002.5 230 0.00003.5 230 o .00004.5 14,835 0.00005.5 14.835 0.0000 1.0000 100.006.5 32,525 0.0000 1. 0000 100.007.5 37,009 0.0000 1.0000 100.008.5 37,009 0.0000 1.0000 100.00
9.5 37,009 0.0000 1.0000 100.0010.5 37,009 0.0000 1. 0000 100.0011.5 37.009 0.0000 1.0000 100.0012.5 37,009 1,736 0.0469 0.9531 100.0013.5 35,272 0.0000 1.0000 95.3114.5 35.272 0.0000 1.0000 95.3115.5 35,042 0.0000 1.0000 95.3116.5 35,042 0.0000 1.0000 95.3117.5 35.042 0.0000 1.0000 95.3118.5 35,042 0.0000 1. 0000 95.31
19.5 20,438 0.0000 1.0000 95.3120.5 20,438 0.0000 1.0000 95.31
21. 5 2,748 0.0000 1.0000 95.3122.5 95.3123.5
24.5
25.5
26.5
27.5
28.5
29.5 9 0.000030.5 9 0.000031.5 9 0.000032.5 9 0.000033.5 9 0.000034.5 20,863 0.000035.5 20,863 0.000036.5 20,863 0.000037.5 20,863 0.000038.5 20,863 0.0000
~i-116
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 158 of 491
IDAHO POWER COMPANY
ACCOUNT 359.00 ROADS AN TRAILS
ORIGINAL LIFE TABLE. CONT.
PLACEMENT BAN 1949-1995
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
2:4,247
23,023
24,185
24,915
26,914
283,384
283,384
283,534
283,534
283.534
262,680
262,216
262,216
262,216
262,216
260,831
260,056
258,893
258,163
256,165
150
150
RETIREMENTS
DURING AGE
INTERVAL
~i-117
EXPERIENCE BAN 1996-2010
RETMT
RATIO
464
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0018
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 159 of 491
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IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1909-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS peT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 20,077,221 0.0000 1. 0000 100.000.5 17.606,296 64,635 0.0037 0.9963 100.00
1. 5 15,459,109 5,149 0.0003 0.9997 99.632.5 13,084,271 4,289 0.0003 0.9997 99.603.5 12,272,222 5.458 0.0004 0.9996 99.574.5 12,610,912 20,816 0.0017 0.9983 99.525.5 11,433,103 526 0.0000 1. 0000 99.366.5 10,532,656 4,160 0.0004 0.9996 99.357.5 9,429,329 15,828 0.0017 0.9983 99.318.5 7,486,236 2.522 0.0003 0.9997 99.15
9.5 6,383.188 96 0.0000 1.0000 99.1110.5 6,137,001 4.405 0.0007 0.9993 99.11
ii .5 5,411,385 8,195 0.0015 0.9985 99.0412.5 4,996,787 1,149 0.0002 0.9998 98.89
13.5 4,995,709 13,408 0.0027 0.9973 98.8714.5 4,941,820 3.705 0.0007 0.9993 98.60
15.5 5,004,617 8,421 0.0017 0.9983 98.5316.5 4,842,370 3,362 0.0007 0.9993 98.3617.5 4,829,385 52,456 0.0109 0.9891 98.3018.5 4.686.499 20,188 0.0043 0.9957 97.23
19.5 3,951.973 40,132 0.0102 0.9898 96.8120.5 4,033,305 10,507 0.0026 0.9974 95.83
21. 5 3,975,516 24,196 0.0061 0.9939 95.5822.5 4,177,091 28,077 0.0067 0.9933 94.9923.5 4,299,554 37,012 0.0086 0.9914 94.3624.5 4,161,589 11,010 0.0026 0.9974 93.5425.5 3.980.919 5,334 0.0013 0.9987 93.3026.5 3,826,392 5,498 0.0014 0.9986 93.1727.5 3,631.138 1,783 0.0005 0.9995 93.0428.5 3,430,320 12.117 0.0035 0.9965 92.99
29.5 3,402,065 31,376 0.0092 0.9908 92.6630.5 3,281,503 3,380 0.0010 0.9990 91.8131.5 3.273,743 12,643 0.0039 0.9961 91. 7132.5 2,870,834 9,696 0.0034 0.9966 91. 3633.5 2,644,796 13,113 0.0050 0.9950 91.0534.5 2,358,801 1,901 0.0008 0.9992 90.6035.5 2,114,869 6,901 0.0033 0.9967 90.5336.5 1,927,804 10,506 0.0054 0.9946 90.2337.5 1,661,524 3.137 0.0019 0.9981 89.7438.5 1,540,630 11.520 0.0075 0.9925 89.57
~i-119
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 161 of 491
IDAHO POWER COMPANY
ACCOUNT 361. 00 STRUCTURES AN IMPROVEMENTS
ORIGINAL LIFE TABLE. CONT.
PLACEMENT BAN 1909-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
1,497.008
1,373,135
1,339,209
1,338,131
1,321,708
1.343,032
1,237.871
1,139,285
1,046.291
992,793
959,662
895,138
786,453
754,346
647,383
526,091
483,836
441,897
338,257
277,166
157,286
106,461
68,250
52,522
41,263
30,002
26,028
46,777
46,733
46,568
45,850
42,919
35,210
64.523
68,048
78,457
78,457
98.215
98,215
94,073
RETIREMENTS
DURING AGE
INTERVAL
12,946
19,972
717
8,599
12,344
27,149
1.542
12,927
14,732
5,283
1,560
17,447
6,567
25,161
10
5,010
16,252
17,294
3,072
4,044
3,578
16
720
3,262
5,449
150
18
202
567
4.142
14,056
~i-120
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0086
0.0145
0.0005
0.0064
0.0093
0.0202
0.0012
0.0113
0.0141
0.0053
0.0016
0.0195
0.0084
0.0334
0.0000
0.0095
0.0336
0.0391
0.0091
0.0146
0.0227
0.0002
0.0105
0.0621
0.1321
0.0000
0.0058
0.0004
0.0000
0.0043
20
0.0124
0.0000
0.0000
0.0003
0.0000
0.0000
0.0000
0.0000
0.0422
0.1494
SURV
RATIO
0.9914
0.9855
0.9995
0.9936
0.9907
0.9798
0.9988
0.9887
0.9859
0.9947
0.9984
0.9805
0.9916
0.9666
1.0000
0.9905
0.9664
0.9609
0.9909
0.9854
0.9773
0.9998
0.9895
0.9379
0.8679
1.0000
0.9942
0.9996
1.0000
0.9957
0.9876
1.0000
1.0000
0.9997
1.0000
1.0000
1. 0000
1. 0000
0.9578
0.8506
peT SURV
BEGIN OF
INTERVAL
88.90
88.13
86.85
86.80
86.25
85.44
83.71
83.61
82.66
81.50
81. 06
80.93
79.35
78.69
76.07
76.07
75.34
72.81
69.96
69.33
68.31
66.76
66.75
66.05
61.94
53.76
53.76
53.45
53.43
53.43
53.20
52.54
52.54
52.54
52.53
52.53
52.53
52.53
52.53
50.31
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 162 of 491
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1909-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 77,703 0.0000 1.0000 42.7980.5 77,703 15,501 0.1995 0.8005 42.79
81. 5 41,253 3,471 0.0841 0.9159 34.2682.5 37,782 0.0000 1.0000 31.3783.5 37,782 0.0000 1. 0000 31.3784.5 37.782 0.0000 1.0000 31.3785.5 37,782 0.0000 1.0000 31.3786.5 39,452 0.0000 1.0000 31. 3787.5 2,765 0.0000 1.0000 31. 3788.5 2.621 0.0000 1.0000 31.37
89.5 2,536 0.0000 1. 0000 31.3790.5 2,536 0.0000 1. 0000 31.3791.5 1,750 0.0000 i.oooo 31. 3792.5 i.750 0.0000 1.0000 31.3793.5 1,750 0.0000 1.0000 31. 3794.5 1,750 0.0000 1.0000 31. 3795.5 1,750 0.0000 1.0000 31. 3796.5 1,750 0.0000 1.0000 31. 3797.5 1,750 0,0000 1.0000 31. 3798.5 1,750 0.0000 1.0000 31.37
99.5 1,750 0.0000 1.0000 31. 37100.5 1,750 0.0000 1.0000 31.37101.5 31.37
~i-121
Exhibit No. 1
Case No. IPG-E-12-08
J. Spanos, IPC
Page 163 of 491
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~i-122
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 164 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
PLACEMENT BAN 1916-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
120,017.957
120,775,403
107,449,653
95,906,112
91.173,716
91.672,497
86.721,158
81,411,208
71,760,984
62,479,667
54,201.128
48,939,338
41,976,929
36,678,052
35,478,943
34,980,762
33,127.135
33,208,172
31,248,120
29.790,776
27,352,057
25,423,826
25.361,880
25,799,800
26,512,579
26,366,673
25,614,451
25,392.622
26,575,007
26,233,622
25,147,776
23,675,345
22,706,561
20,835,608
17,960,246
15,474,502
13,958,859
13,361,017
12,652.685
11,375,583
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
19,631
83,520
161,022
113,735
245,739
390,049
195,081
316,136
345.771
217,159
917,225
591,924
560,391
179,075
1,249.021
1,112.671
158.079
248,932
811,670
130,822
251,312
157,764
163,246
201,665
348,074
237,661
199.055
188.066
147,693
290,563
238,496
135,529
208,640
285,166
131,872
63,676
187,924
98,498
351,628
92,050
111-123
EXPERIENCE BAN 1996-2010
RETMT
RATIO
0.0002
0.0007
0.0015
0.0012
0.0027
0.0043
0.0022
0.0039
0.0048
0.0035
0.0169
0.0121
0.0133
0.0049
0.0352
0.0318
0.0048
0.0075
0.0260
0.0044
0.0092
0.0062
0.0064
0.0078
0.0131
0.0090
0.0078
0.0074
0.0056
0.0111
0.0095
0.0057
0.0092
0.0137
0.0073
0.0041
0.0135
0.0074
0.0278
0.0081
SURV
RATIO
0.9998
0.9993
0.9985
0.9988
0.9973
0.9957
0.9978
0.9961
0.9952
0.9965
0.9831
0.9879
0.9867
0.9951
0.9648
0.9682
0.9952
0.9925
0.9740
0.9956
0.9908
0.9938
0.9936
0.9922
0.9869
0.9910
0.9922
0.9926
0.9944
0.9889
0.9905
0.9943
0.9908
0.9863
0.9927
0.9959
0.9865
0.9926
0.9722
0.9919
PCT SURV
BEGIN OF
INTERVAL
100.00
99.98
99.91
99.76
99.65
99.38
98.96
98.73
98.35
97.88
97.53
95.88
94.72
93.46
93.00
89.73
86.88
86.46
85.81
83.58
83.22
82.45
81.94
81.41
80.78
79.72
79.00
78.38
77.80
77.37
76.51
75.79
75.35
74.66
73.64
73.10
72.80
71.82
71. 29
69.31
Exhibit No. 1
Case No. fPC-E-12-08
J. Spanos, fPC
Page 165 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE.CONT.
PLACEMENT BAN 1916-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 11,017.372 141.540 0.0128 0.9872 68.7540.5 10,661.439 89,412 0.0084 0.9916 67.8641.5 10,336,631 88.150 0.0085 0.9915 67.2942.5 9,317,128 64,296 0.0069 0.9931 66.7243.5 9,017,244 113,280 0.0126 0.9874 66.2644.5 8.615.855 92,975 0.0108 0.9892 65.4345.5 8,324,903 53,324 0.0064 0.9936 64.7246.5 7.984,475 206,120 0.0258 0.9742 64.3147.5 7.633,516 138.429 0.0181 0.9819 62.6548.5 7,300,659 41,002 0.0056 0.9944 61.51
49.5 6.720.988 125,343 0.0186 0.9814 61.1750.5 6,163,195 56,818 0.0092 0.9908 60.0351.5 5,476,274 256,240 0.0468 0.9532 59.4752.5 5,018,842 18,651 0.0037 0.9963 56.6953.5 4,742,775 69,063 0.0146 0.9854 56.4854.5 4,184,792 67,779 0.0162 0.9838 55.6655.5 3,795,041 25,884 0.0068 0.9932 54.7556.5 3.528,272 233,174 0.0661 0.9339 54.3857.5 2,354,151 9,597 0,0041 0.9959 50.7958.5 2,031,328 10,147 0.0050 0.9950 50.58
59.5 1,448,403 258,001 0.1781 0.8219 50.3360.5 913,274 229 0.0003 0.9997 41.3661.5 612,084 344 0.0006 0.9994 41.3562.5 410,123 1,018 0.0025 0.9975 41.3363.5 320,387 6,002 0.0187 0.9813 41.2364.5 262,807 6.537 0.0249 0.9751 40.4565.5 237,341 8,515 0.0359 0.9641 39.4566.5 223,340 117 0.0005 0.9995 38.0367.5 190,926 125 0.0007 0.9993 38.0168.5 151.169 30 0.0002 0.9998 37.99
69.5 112,404 47 0.0004 0.9996 37.9870.5 110.957 0.0000 1.0000 37.9671.5 87,150 0.0000 1. 0000 37.9672.5 89,087 0.0000 1. 0000 37.9673.5 65,095 0.0000 1.0000 37.9674.5 23,127 22 0.0010 0.9990 37.9675.5 23,053 0.0000 1.0000 37.9376.5 31,729 0.0000 1.0000 37.9377.5 29,702 462 0.0156 0.9844 37.9378.5 29,240 0.0000 1.0000 37.34
~i-124
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos, ~PC
Page 166 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1916-2010
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
22,333
20,835
19,858
14,579
14,575
14,575
14,575
14,435
8,738
8,738
8.738
8,738
1,992
l,992
1,992
RETIREMENTS
DURING AGE
INTERVAL
1,949
~i-125
EXPERIENCE BAN 1996-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 37.34
0.0000 1. 0000 37.34
0.0981 0.9019 37.34
0.0000 L.OOOO 33.670.0000 l.OOOO 33.67
0.0000 L.OOOO 33.67
0.0000 1.0000 33.67
0.0000 1. 0000 33.67
0.0000 1.0000 33.670.0000 L.OOOO 33.67
0.0000 1.0000 33.670.0000 1.0000 33.67
0.0000 1.0000 33.67
0.0000 1.0000 33.67
0.0000 1.0000 33.67
33.67
Exhibit No.1
Case No. IPC-E-12-08
J. Spanos. fPC
Page 167 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 168 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AN FIXTURES
PLACEMENT BAND 1926-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
105,671,680
105,061,069
105,307,341
104,290,414
100,311,593
102,493,287
102,964.897
100,087,610
98,421,847
94.136.103
B7,813,325
84,225,747
83,079,638
86,562,194
76,405,092
71,989,889
67,649,947
67,148,352
63.569,218
58,830,654
54,989,082
54,424.023
53,936,442
53.704,775
52,478,336
50,744,567
47,950,957
45,227,202
42,497,010
38.826,550
35,640,776
31,236.861
27,930,958
25,074,736
22,217,510
19,665,027
17,074,159
14,415.912
12,570,491
11.237,438
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
168.264
555,030
943,517
730,390
786,822
772,202
712,463
976,042
748,681
575,815
696.731
573.924
393.970
437.139
343,918
306,115
329,150
358,729
367,369
628,971
724,462
501,412
389,113
440,082
434,681
332,227
389.950
450,865
508,097
325,352
317,674
190,820
141,923
125,577
110,162
98,500
83.811
63,584
57,280
48,425
111-127
EXPERIENCE BAND 1997-2010
RETMT
RATIO
0.0016
0.0053
0.0090
0.0070
0.0078
0.0075
0.0069
0.0098
0.0076
0.0061
0.0079
0.0068
0.0047
0.0051
0.0045
0.0043
0.0049
0.0053
0.0058
0.0107
0.0132
0.0092
0.0072
0.0082
0.0083
0.0065
0.0081
0.0100
0.0120
0.0084
0.0089
0.0061
0.0051
0.0050
0.0050
0.0050
0.0049
0.0044
0.0046
0.0043
SURV
RATIO
0.9984
0.9947
0.9910
0.9930
0.9922
0.9925
0.9931
0.9902
0.9924
0.9939
0.9921
0.9932
0.9953
0.9949
0.9955
0.9957
0.9951
0.9947
0.9942
0.9893
0.9868
0.9908
0.9928
0.9918
0.9917
0.9935
0.9919
0.9900
0.9880
0.9916
0.9911
0.9939
0.9949
0.9950
0.9950
0.9950
0.9951
0.9956
0.9954
o . 9957
PCT SURV
BEGIN OF
INTERVAL
100.00
99.84
99.31
98.42
97.73
96.97
96.24
95.57
94.64
93.92
93.34
92.60
91.97
91. 54
91.07
90.66
90.28
89.84
89.36
88.84
87.89
86.74
85.94
85.32
84.62
83.92
83.37
82.69
81.86
80.89
80.21
79.49
79.01
78.61
78.21
77.82
77 .44
77.06
76.72
76.37
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 169 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1926-2010
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
10,184,425
9,344,617
9,057,188
8,557,865
7,923,053
7,291,540
6,677.273
6,385,418
6.081,853
5,691,786
5.337,178
5.017,727
4,654,321
4,140,239
3,770,695
3,414,792
3,263,000
2,961,114
2,620.481
2,313.658
1,978,205
1,514,815
1,203,089
886,235
615,638
460.874
334,395
310,228
307,829
295,154
233,359
166,251
129,627
103,107
79,347
74,735
61,756
57,601
55,913
52,496
RETIREMENTS
DURING AGE
INTERVAL
40,254
40,577
37.949
38,527
82,542
94,797
109,447
60,654
58,214
50.976
40,544
32,365
54,084
21,283
40,829
21.656
11,442
10,587
7.219
7,179
7,565
5,329
3,864
1.572
1,182
590
1,718
1,491
782
620
688
531
884
384
113
71
135
281
398
194
~i-128
EXPERIENCE BAN 1997-2010
RETMT
RATIO
0.0040
0.0043
0.0042
0.0045
0.0104
0.0130
0.0164
0.0095
0.0096
0.0090
0.0076
0.0065
0.0116
0.0051
0.0108
0.0063
0.0035
0.0036
0.0028
0.0031
0.0038
0.0035
0.0032
0.0018
0.0019
0.0013
0.0051
0.0048
0.0025
0.0021
0.0029
0.0032
0.0068
0.0037
0.0014
0.0009
0.0022
0.0049
0.0071
0.0037
SURV
RATIO
0.9960
0.9957
0.9958
0.9955
0.9896
0.9870
0.9836
0.9905
0.9904
0.9910
0.9924
0.9935
0.9884
0.9949
0.9892
0.9937
0.9965
0.9964
0.9972
0.9969
0.9962
0.9965
0.9968
0.9982
0.9981
0.9987
0.9949
0.9952
0.9975
0.9979
0.9971
0.9968
0.9932
0.9963
0.9986
0.9991
0.9978
0.9951
0.9929
0.9963
PCT SURV
BEGIN OF
INTERVAL
76.04
75.74
75.41
75. 09
74.75
73.97
73.01
71.82
71.13
70.45
69.82
69.29
68.84
68.04
67.69
66.96
66.54
66.30
66.07
65.88
65.68
65.43
65.20
64.99
64.87
64.75
64.67
64.33
64.03
63.86
63.73
63.54
63.34
62.91
62.67
62.58
62.52
62.39
62. 08
61.64
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos. IPC
Page 170 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AN FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1926 -2010 EXPERIENCE BAND 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 45,705 54 0.0012 0.9988 61.4180.5 31,886 6 0.0002 0.9998 61.34
81. 5 12,423 0.0000 1.0000 61.3382.5 2,935 0.0000 1.0000 61.3383.5 283 0.0000 1.0000 61. 3384.5 61.33
~i-129
Exhibit No. 1
Case No. IPC-E-12-08
J. spanos, IPC
Page 171 of 491
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~i-130
Exhibit No. 1
Case NO.IPC-E-12-08
J. Spanos, IPC
Page 172 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE
PLACEMENT BAND 1919-2010 EXPERIENCE BAN 1997 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 57,003,258 241,260 0.0042 0.9958 100.000.5 59,320,354 695,665 0.0117 0.9883 99.581.5 56,402,706 304.549 0.0054 0.9946 98.412.5 47,540,817 547,508 0.0115 0.9885 97.883.5 41,313.469 304,674 0.0074 0.9926 96.754.5 40,898,284 453.540 0.0111 0.9889 96.045.5 40,946,968 603,741 0.0147 0.9853 94.976.5 39,033.347 641.844 0.0164 0.9836 93.577.5 39,079,106 408,234 0.0104 0.9896 92.038.5 37,011,572 427,152 0.0115 0.9885 91.07
9.5 33,670,192 364.434 0.0108 0.9892 90.0210.5 32,499,972 475,376 0.0146 0.9854 89.051l.5 33,111,744 456,741 0.0138 0.9862 87.7412.5 34,293,902 328,711 0.0096 0.9904 86.5313.5 33,805,517 316,381 0.0094 0.9906 85.7014.5 33,484,281 249,863 0.0075 0.9925 84.9015.5 31,904,520 405.329 0.0127 0.9873 84.2716.5 32,754,426 305,693 0.0093 0.9907 83.2017.5 32,561,905 238,659 0.0073 0.9927 82.4218.5 31,842,288 324.365 0.0102 0.9898 81.82
19.5 30,638,204 505,942 0.0165 0.9835 80.9820.5 30,929,621 291,498 0.0094 0.9906 79.6521.5 31,346.560 414,071 0.0132 0.9868 78.9022.5 31.901,212 367,160 0.0115 0.9885 77.8523.5 31,447,940 369,516 0.0118 0.9882 76.9624.5 31.002,037 276,164 0.0089 0.9911 76.0525.5 29.708,061 288,326 0.0097 0.9903 75.3826.5 28,839,536 340,914 0.0118 0.9882 74.6427.5 27,475,672 442.093 0.0161 0.9839 73.7628.5 25,552,704 321,530 0.0126 0.9874 72.58
29.5 24,637,614 200.156 0.0081 0.9919 71.6630.5 23,136,376 272,556 0.0118 0.9882 71.08
31. 5 20,827,596 93,082 0.0045 0.9955 70.2432.5 18,911,012 84,757 0.0045 0.9955 69.9333.5 17,290,468 83,725 0.0048 0.9952 69.6134.5 15,860,833 70.402 0.0044 0.9956 69.2835.5 13,966,875 55,881 0.0040 0.9960 68.9736.5 12,051,132 60,309 0.0050 0.9950 68.6937.5 11,053,432 46.758 0.0042 0.9958 68.3538.5 10,175,127 42,010 0.0041 0.9959 68.06
~i-131
Exhibit No. 1
Case No. IPC.E-12-08
J. Spanos, IPC
Page 173 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 9,355,425 33,090 0.0035 0.9965 67.78
40.5 8,676,055 37,352 0.0043 0.9957 67.54
41.5 8.376,864 33.580 0.0040 0.9960 67.25
42.5 7,887,768 28,682 0.0036 0.9964 66.98
43.5 7.202,028 59.203 0.0082 0.9918 66.74
44.5 6,476,648 71,239 0.0110 0.9890 66.19
45.5 5.882,686 107,958 0.0184 0.9816 65.46
46.5 5.644.531 68.763 0.0122 0.9878 64.26
47.5 5,377,015 48,425 0.0090 0.9910 63.48
48.5 5,076,205 21.911 0.0043 0.9957 62.90
49.5 4,772.134 24,349 0.0051 0.9949 62.63
50.5 4,530,323 21,034 0.0046 0.9954 62.31
51.5 4,191,427 54,742 0.0131 0.9869 62.02
52.5 3,749,837 26,939 0.0072 0.9928 61. 21
53.5 3,409,837 40.381 0.0118 0.9882 60.77
54.5 3,053,559 17,872 0.0059 0.9941 60.05
55.5 2,877,546 7.647 0.0027 0.9973 59.70
56.5 2,658.767 8,326 0.0031 0.9969 59.54
57.5 2,361,372 6,939 0.0029 0.9971 59.36
58.5 2,081,038 6.607 0.0032 0.9968 59.18
59.5 1,793,690 6,266 0.0035 0.9965 59.00
60.5 1,409,610 5,113 0.0036 0.9964 58.79
61. 5 1,099.286 2.264 0.0021 0.9979 58.58
62.5 800.178 1.411 0.0018 0.9982 58.46
63.5 590,862 1,444 0.0024 0.9976 58.35
64.5 475,370 1,125 0.0024 0.9976 58.21
65.5 426,096 1,867 0.0044 0.9956 58.07
66.5 420,319 2,009 0.0048 0.9952 57.82
67.5 415,326 884 0.0021 0.9979 57.54
68.5 394,986 748 0.0019 0.9981 57.42
69.5 323,792 870 0.0027 0.9973 57.31
70.5 227,609 928 0.0041 0.9959 57.16
71.5 187.568 995 0.0053 0.9947 56..92
72.5 155,452 376 0.0024 0.9976 56.62
73.5 126,609 259 0.0020 0.9980 56.48
74.5 107,879 177 0.0016 0.9984 56.37
75.5 94,471 206 0.0022 0.9978 56.28
76.5 91,272 417 0.0046 0.9954 56.15
77.5 86,671 538 0.0062 0.9938 55.90
78.5 81,843 210 0.0026 0.9974 55.55
111-132
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 174 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 71,689 137 0.0019 0.9981 55.4180.5 52,062 103 0.0020 0.9980 55.30
81. 5 26,761 18 0.0007 0.9993 55.1982.5 16,674 30 0.0018 0.9982 55.1683.5 10,595 38 0.0036 0.9964 55.0684.5 7,246 12 0.0017 0.9983 54.8685.5 6.647 14 0.0021 0.9979 54.7686.5 5,046 27 0.0053 0.9947 54.6587.5 3,008 4 0.0014 0.9986 54.3688.5 2,367 0.0000 1.0000 54.28
89.5 1,620 0.0000 1.0000 54.2890.5 222 0.0000 1. 0000 54.28
91. 5 54.28
~i-133
Exhibit No. 1
case No. IPC-E-12-08
J. Spanos, IPC
Page 175 of 491
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IDAHO POWER COMPANY
ACCOUNT 366.00 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE
PLACEMENT BAN 1947-2010 EXPERIENCE BAND 1997 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 31.823,867 51,694 0.0016 0.9984 100.000.5 33,397,769 143,360 0.0043 0.9957 99.84
1. 5 33,871,499 250,303 0.0074 0.9926 99.412.5 34,056,493 88,498 0.0026 0.9974 98.673.5 32,944,545 98,208 0.0030 0.9970 98.424.5 32,446,330 69,288 0.0021 0.9979 98.125.5 31,216,472 68,167 0.0022 0.9978 97.926.5 28,300,944 88,925 0.0031 0.9969 97.707.5 25,654,337 46,298 0.0018 0.9982 97.398.5 22,764,615 41,046 0.0018 0.9982 97.22
9.5 20,027,583 30,655 0.0015 0.9985 97.0410.5 17.585,453 32,102 0.0018 0.9982 96.89
11. 5 15,471,303 20,614 0.0013 0.9987 96.7212.5 13,960,661 20,464 0.0015 0.9985 96.59
13 .5 12,662,075 12.482 0.0010 0.9990 96.4514.5 11,389,532 15.173 0.0013 0.9987 96.3515.5 10,325.363 16,376 0.0016 0.9984 96.2216.5 9.272,910 16,203 0.0017 0.9983 96.0717.5 8,224,406 20,898 0,0025 0.9975 95.9018.5 7,240,873 19,311 0.0027 0.9973 95.66
19.5 6,561,079 29,872 0.0046 0.9954 95.4020.5 6,154,956 17,302 0.0028 0.9972 94.97
21. 5 5,689.048 21,874 0.0038 0.9962 94.7022.5 5.291,688 19,706 0.0037 0.9963 94.3423.5 5,334,590 14,391 0.0027 0.9973 93.9924.5 5,218,397 17.019 0.0033 0.9967 93.7325.5 5.107.839 17,169 0.0034 0.9966 93.4326.5 5.114,513 25,116 0.0049 0.9951 93.1127.5 4,637,904 18,028 0.0039 0.9961 92.6628.5 4,325.144 11,349 0.0026 0.9974 92.30
29.5 3,861,415 8,909 0.0023 0.9977 92.0530.5 3,276.664 7,116 0.0022 0.9978 91.84
31. 5 2,788,524 6,272 0.0022 0.9978 91.6432.5 2,271.896 4,786 0.0021 0.9979 91.4433.5 1.931,673 4,636 0.0024 0.9976 91.2434.5 1,672,036 4,875 0.0029 0.9971 91.0335.5 1,544,464 3,482 0.0023 0.9977 90.7636.5 1,346,141 1,752 0.0013 0.9987 90.5637.5 972,103 1,334 0.0014 0.9986 90.4438.5 598,033 398 0.0007 0.9993 90.31
~i-135
Exhibit No. 1
Case No. IPC-E-12-Qa
J. Spanos, IPC
Page 177 of 491
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUN CONDUIT
ORIGINAL LIFE TABLE.CONT.
PLACEMENT BAND 1947-2010 EXPERIENCE BAND 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 429,415 329 0.0008 0.9992 90.2540.5 324,051 502 0.0015 0.9985 90.18
41. 5 204,802 551 0.0027 0.9973 90.0442.5 179,224 186 0.0010 0.9990 89.8043.5 144,953 4 0.0000 1.0000 89.7144.5 88,847 0 0.0000 1.0000 89.7145.5 26,300 0 0.0000 1.0000 89.7146.5 5,824 15 0.0026 0.9974 89.7047.5 6,804 2 0.0003 0.9997 89.4748.5 6,798 307 0.0452 0.9548 89.45
49.5 7,977 21 0.0026 0.9974 85.4150.5 6,641 17 0.0025 0.9975 85.19
51. 5 6 1565 20 0.0030 0.9970 84.97
52.5 6,545 2 0.0004 0.9996 84.7253.5 6 1531 20 0.0031 0.9969 84.69
54.5 6.492 3 0.0004 0.9996 84.43
55.5 6.454 13 0.0021 0.9979 84.3956.5 6,163 11 0.0017 0.9983 84.22
57.5 6,059 25 0.0041 0.9959 84.0758.5 5 ,707 844 0.1479 0.8521 83.73
59.5 3,300 0.0000 1. 0000 71.3460.5 2 1066 Ii 466 0.7097 0.2903 71.34
61. 5 0 0.0000 1.0000 20.7162.5 0 0.0000 1.0000 20.7163.5 20.71
~i-136
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 178 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 179 of 491
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUND CONDUCTORS AN DEVICES
PLACEMENT BAN 1946 - 2 010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14 .5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
107,022,469
113,291.892
115,634.872
118,121,690
117,131.389
116,665,428
115,577,074
109,996,284
105,914,085
99,593,838
94,288,915
89,053,634
87,333.610
85,256,919
73,430,421
63,111.106
53,792.592
46,277,873
38,791,478
33,665,196
28,956,488
26,322,584
23,403,782
21,992,640
21,186,898
19,833.849
18,130,471
18.016,860
16,549,060
15,691.407
13,948,900
10,195,815
8,445,455
6,416,177
5.259,454
4,317,830
3,756,160
2,900.796
1,961,847
1,311,889
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
149,690
720,072
757,054
620.844
485,040
467,772
492,549
399,654
521,552
317,702
414,145
342,351
332,823
198,953
267,053
142.177
257,281
179,785
234,800
190,143
223,837
124,247
109.867
148,120
147,107
73,885
107.106
245,212
161,753
136,057
112,650
85.091
61,290
48,291
44,372
34,946
18.181
9,493
9,298
4,134
~i-138
EXPERIENCE BAN 1997 -2010
RETMT
RATIO
0.0014
0.0064
0.0065
0.0053
0.0041
0.0040
0.0043
0.0036
0.0049
0.0032
0.0044
0.0038
0.0038
0.0023
0.0036
0.0023
0.0048
0.0039
0.0061
0.0056
0.0077
0.0047
0.0047
0.0067
0.0069
0.0037
0.0059
0.0136
0.0098
0.0087
0.0081
0.0083
0.0073
0.0075
0.0084
0.0081
0.0048
0.0033
0.0047
0.0032
SURV
RATIO
0.9986
0.9936
0.9935
0.9947
0.9959
0.9960
0.9957
0.9964
0.9951
0.9968
0.9956
0.9962
0.9962
0.9977
0.9964
0.9977
0.9952
0.9961
0.9939
0.9944
0.9923
0.9953
0.9953
0.9933
0.9931
0.9963
0.9941
0.9864
0.9902
0.9913
0.9919
0.9917
0.9927
0.9925
0.9916
0.9919
0.9952
0.9967
0.9953
0.9968
PCT SURV
BEGIN OF
INTERVAL
100.00
99.86
99.23
98.58
98.06
97.65
97.26
96.85
96.49
96.02
95.71
95.29
94.93
94.56
94.34
94.00
93.79
93.34
92.98
92.41
91.89
91.18
90.75
90.33
89.72
89.09
88.76
88.24
87.04
86.19
85.44
84.75
84.04
83.43
82.80
82.11
81. 44
81.05
80.78
80.40
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 180 of 491
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1946-2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 891.465 2,661 0.0030 0.9970 80.1540.5 652.196 2,105 0.0032 0.9968 79.91
41. 5 388.272 2,516 0.0065 0.9935 79.6542.5 259,834 539 0.0021 0.9979 79.1343.5 203,831 349 0.0017 0.9983 78.9744.5 142,252 5,842 0.0411 0.9589 78.8345.5 64,856 459 0.0071 0.9929 75.5946.5 58,741 5,289 0.0900 0.9100 75.0647.5 48.758 1,356 0.0278 0.9722 68.3048.5 47,931 4.483 0.0935 0.9065 66.40
49.5 55,860 5,070 0.0908 0.9092 60.1950.5 49,085 301 0.0061 0.9939 54.73
51. 5 48,571 648 0.0133 0.9867 54.3952.5 47,912 2,973 0.0621 0.9379 53.6753.5 44,340 2,294 0.0517 0.9483 50.3454.5 41,838 60 0.0014 0.9986 47.7355.5 40,182 1,676 0.0417 0.9583 47.6756.5 37,997 264 0.0069 0.9931 45.6857.5 35,403 579 0.0164 0.9836 45.3658.5 33,123 44 0.0013 0.9987 44.62
59.5 27 1432 994 0.0362 0.9638 44.5660.5 18.276 13,464 0.7367 0.2633 42.94
61. 5 355 131 0.3697 0.6303 11.3162.5 7.13
~i-139
Exhibit No. 1
case No. IPC-E-12..8
J. Spanos, IPC
Page 181 of 491
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IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
PLACEMENT BAND 1920-2010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
263,945,588
258.223,344
237,093,678
212,672.008
181,954,967
164,559.535
146,479,150
135,056,699
138,055,948
136,284,481
135,181,418
130,423,479
127,749,403
127,912,266
123,184,354
117,280,809
113,603.568
112,018.805
108,186.372
103,469.771
100,352,605
93,551.081
87,057,494
84,014,208
80,818,101
76,125,136
71,775.426
64,206,698
57,831.030
52.140,493
45,544,291
42,037,063
36,492,362
31,320.386
26,440,360
22,656,383
19,346.557
15.956,438
13,336,050
11,468,523
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
783,018
6.834,932
2,480,833
1.561,842
1,382,759
1,089,703
1,798,341
1,769,474
1,701,311
1.328,706
1,227,161
1,678,167
1,052,020
1,055,407
1.126.222
1,002.577
1,023.531
1.087,473
1,482,229
1,728,432
1.928,021
2,065,175
1,564,333
1,318,073
2,032,328
1,721,410
1,328,899
1,314,988
1,309,921
1,065,095
824,033
544,965
471,209
387,785
340,181
287,529
211.364
156,693
132,179
104,840
111-141
EXPERIENCE BAND 1997-2010
RETMT
RATIO
0.0030
0.0265
0.0105
0.0073
0.0076
0.0066
0.0123
0.0131
0.0123
0.0097
0.0091
0.0129
0.0082
0.0083
0.0091
0.0085
0.0090
0.0097
0.0137
0.0167
o . 0192
0.0221
0.0180
0.0157
0.0251
0.0226
0.0185
0.0205
0.0227
0.0204
0.0181
0.0130
0.0129
0.0124
0.0129
0.0127
0.0109
0.0098
0.0099
0.0091
SURV
RATIO
0.9970
0.9735
0.9895
0.9927
0.9924
0.9934
0.9877
0.9869
0.9877
0.9903
0.9909
0.9871
0.9918
0.9917
0.9909
0.9915
0.9910
0.9903
0.9863
0.9833
0.9808
0.9779
0.9820
0.9843
0.9749
0.9774
0.9815
0.9795
0.9773
0.9796
0.9819
0.9870
0.9871
0.9876
0.9871
0.9873
0.9891
0.9902
0.9901
0.9909
PCT SURV
BEGIN OF
INTERVAL
100.00
99.70
97.06
96.05
95.34
94.62
93.99
92.84
91. 62
90.49
89.61
88.80
87.65
86.93
86.22
85.43
84.70
83.93
83.12
81.98
80.61
79.06
77.32
75.93
74.74
72.86
71.21
69.89
68.46
66.91
65.54
64.36
63.52
62.70
61.93
61.13
60.35
59.69
59.11
58.52
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 183 of 491
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1920-2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 10,255,655 115,048 0.0112 0.9888 57.9940.5 8,822,256 92,682 0.0105 0.9895 57.34
41. 5 7,853,515 148,288 0.0189 0.9811 56.7342.5 6,842,985 64,182 0.0094 0.9906 55.6643.5 6,657,286 47.934 0.0072 0.9928 55.1444.5 5,806,003 79,232 0.0136 0.9864 54.7445.5 5,180,061 150,235 0.0290 0.9710 54.0046.5 4,649,221 114,722 0.0247 0.9753 52.4347.5 4,171,326 169,872 0.0407 0.9593 51.1448.5 3,684,020 71,486 0.0194 0.9806 49.05
49.5 3,046,565 86,950 0.0285 0.9715 48.1050.5 2,525,829 36,555 0.0145 0.9855 46.73
51. 5 2.160,360 32,012 0.0148 0.9852 46.0552.5 1,827,072 34,740 0.0190 0.9810 45.3753.5 1,448,377 14,724 0.0102 0.9898 44.5154.5 1,206,182 6,189 0.0051 0.9949 44.0655.5 1,041,886 10,741 0.0103 0.9897 43.8356.5 868.607 11,038 0.0127 0.9873 43.3857.5 683.274 4,013 0.0059 0.9941 42.8358.5 578,958 53,845 0.0930 0.9070 42.57
59.5 330,273 36,218 0.1097 0.8903 38.6260.5 185,400 45,501 0.2454 0.7546 34.38
61.5 111,826 641 0,0057 0.9943 25.9462.5 66,194 521 0.0079 0.9921 25.7963.5 47.003 304 0.0065 0.9935 25.5964.5 31,257 94 0.0030 0.9970 25.4365.5 18,719 0.0000 1.0000 25.3566.5 14,608 6,219 0.4257 0.5743 25.3567.5 7,504 5,143 0.6853 0.3147 14.5668.5 678 180 0,2658 0.7342 4.58
69.5 497 497 1.0000 3.3670.5
71.5
72.5
73.5
74.5
75.5
76.5 1,920 0.000077.5 1,920 0.000078.5 1,920 1,920 1.0000
79.5
~i-142
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 184 of 491
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Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 185 of 491
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1922-2010 EXPERIENCE BAND 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 30,278,378 81.624 0.0027 0.9973 100.00
0.5 31,105,188 291,611 0.0094 0.9906 99.73
1. 5 31,641,609 127.399 0.0040 0.9960 98.802.5 31,592,201 124,464 0.0039 0.9961 98.403.5 30,348,737 122,114 0.0040 0.9960 98.014.5 28,533,704 162,988 0.0057 0.9943 97.625.5 27,504,992 176.299 0.0064 0.9936 97.06
'6.5 25,461,199 221,999 0.0087 0.9913 96 .447.5 24,484,964 213,385 0.0087 0.9913 95.608.5 22,841.167 109,242 0.0048 0.9952 94.76
9.5 21.183,206 107,637 0.0051 0.9949 94.3110.5 19,524,250 95,138 0.0049 0.9951 93.831l.5 17,370,012 66,316 0.0038 0.9962 93.3712.5 18,342.384 44,604 0.0024 0.9976 93.02
13 .5 18,484,842 57,263 0.0031 0.9969 92.7914.5 17,447,295 77.656 0.0045 0.9955 92.5015.5 16,097,372 59.556 0.0037 0.9963 92.0916.5 15,734,853 82,743 0.0053 0.9947 91.7517.5 15,131,256 54,914 0.0036 0.9964 91.2718.5 15,029,083 81.524 0.0054 0.9946 90.94
19.5 14,310,490 108,325 0.0076 0.9924 90.4420.5 14,770,504 96,749 0.0066 0.9934 89.76
21. 5 14,857.457 121.324 0.0082 0.9918 89.1722.5 13.838,418 91.119 0.0066 0.9934 88.4423.5 13,575,943 65,726 0.0048 0.9952 87.8624.5 12,998,853 79,340 0.0061 0.9939 87.4325.5 12,284,554 66,415 0.0054 0.9946 86.9026.5 11.517.179 100,032 0.0087 0.9913 86.4327.5 10,687,909 65,936 0.0062 0.9938 85.6828.5 9,874,196 51,541 0.0052 0.9948 85.15
29.5 9,313,961 53,689 0.0058 0.9942 84.7130.5 7.893,612 62,228 0.0079 0.9921 84.22
31. 5 6,650,599 27,410 0.0041 0.9959 83.5632.5 5,627,279 34,937 0.0062 0.9938 83.2133.5 4,717,050 16,583 0.0035 0.9965 82.6934.5 3,870,495 14,238 0.0037 0.9963 82.4035.5 2.628,482 10,639 0.0040 0.9960 82.1036.5 2,409,726 7,690 0.0032 0.9968 81.7737.5 1,770,026 4,633 0.0026 0.9974 81.5138.5 1,252,001 2,938 0.0023 0.9977 81.29
~i-144
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 186 of 491
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1922 -2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 867,280 1,654 0.0019 0.9981 81.1040.5 598,797 1,172 0.0020 0.9980 80.9541.5 454,012 88B 0.0020 0.9980 80.7942.5 337.596 672 0.0020 0.9980 80.6343.5 255,874 2,078 0.0081 0.9919 80.4744.5 189.561 17,189 0.0907 0.9093 79.8245.5 125,180 7,138 0.0570 0.9430 72 .5846.5 87,609 5,587 0.0638 0.9362 68.4447.5 58,175 4,938 0.0849 0.9151 64.0848.5 34,331 1,705 0.0497 0.9503 58.64
49.5 21.396 4,134 0.1932 0.8068 55.7350.5 10,084 1,117 0.1108 0.8892 44.96
51. 5 3,930 6 0.0015 0.9985 39.9852.5 2,338 0.0000 1.0000 39.9253.5 741 0.0000 1.0000 39.9254.5 387 333 0.8623 0.1377 39.9255.5 5.5056.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
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~i-145
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 187 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spano,IPC
Page 188 of 491
IDAHO POWER COMPANY
ACCOUNTS 370.0, 370.2 AN 370.3 - METERS - NON AMI
PLACEMENT BAND 1941 - 2 010
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
46,837,881
46,935,612
44,853,961
42,785,189
39,352.536
30,361,143
27,322,362
24,B88,055
23,149,731
21,735,653
20,862,081
19,384,893
19,482,250
17,402,264
16,308,507
14,455,260
13,135,641
14,430,283
13,637,269
12,403,202
11,610,385
10,638,173
10,407.534
10,119,868
9,879,008
9,653,085
9,475.398
8,841.259
8,246,756
7,860,679
7,341,874
5,711,796
4,916.117
4,083,646
3,272,560
2,748.976
2,296,646
1,878,235
1,528,277
1,251.858
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
729,983
1,571,737
777.475
660,858
702,491
695.460
1.877,089
1,656,019
414,855
297,228
391,545
517,429
508,355
417,455
249,883
278.188
297.642
306.710
923,508
480,143
542,199
193,215
250.373
174,179
80,122
83,382
145,721
117.251
110,849
52,652
150,127
26,783
23,041
20,190
15,145
15,765
12,084
31,875
6,474
5,667
~i-147
EXPERIENCE BAN 1997-2010
RETMT
RATIO
0.0156
0.0335
0.0173
0.0154
0.0179
0.0229
0.0687
0.0665
0.0179
0.0137
0.0188
0.0267
0.0261
0.0240
0.0153
0.0192
0.0227
0.0213
0.0677
0.0387
0.0467
0.0182
0.0241
0.0172
0.0081
0.0086
0.0154
0.0133
0.0134
0.0067
0.0204
0.0047
0.0047
0.0049
0.0046
0.0057
0.0053
0.0170
0.0042
0.0045
SURV
RATIO
0.9844
0.9665
0.9827
0.9846
0.9821
0.9771
0.9313
0.9335
0.9821
0.9863
0.9812
0.9733
0.9739
0.9760
0.9847
0.9808
0.9773
0.9787
0.9323
0.9613
0.9533
0.9818
0.9759
0.9828
0.9919
0.9914
0.9846
0.9867
0.9866
0.9933
0.9796
0.9953
0.9953
0.9951
0.9954
0.9943
0.9947
0.9830
0.9958
0.9955
PCT SURV
BEGIN OF
INTERVAL
100.00
98.44
95.14
93.50
92.05
90.41
88.34
82.27
76.79
75.42
74.39
72.99
71.04
69.19
67.53
66.49
65.21
63.74
62.38
58.16
55.91
53.30
52.33
51.07
50.19
49.78
49.35
48.59
47.95
47.30
46.99
46.03
45.81
45.60
45.37
45.16
44.90
44.67
43.91
43.72
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 189 of 491
IDAHO POWER COMPANY
ACCOUNTS 370. O.370.2 AN 370.3 -METERS -NON AMI
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1941-2010 EXPERIENCE BAN 1997 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 1,088,051 5,169 0.0048 0.9952 43.5240.5 943.412 4,201 0.0045 0.9955 43.32
41. 5 838,506 3,737 0.0045 0.9955 43.1242.5 752.839 2,994 0.0040 0.9960 42.9343.5 661,328 2,289 0.0035 0.9965 42.7644.5 560,957 5,540 0.0099 0.9901 42.6145.5 470,228 3.184 0.0068 0.9932 42.1946.5 399.738 3,565 0.0089 0.9911 41.9147.5 335,576 2,561 0.0076 0.9924 41. 5348.5 281,856 2,897 0.0103 0.9897 41.22
49.5 234,655 2,749 0.0117 0.9883 40.79
50.5 195,245 1,182 0.0061 0.9939 40.31
51. 5 161,230 949 0.0059 0.9941 40.0752.5 133,224 2,037 0.0153 0.9847 39.8353.5 111,422 1,007 0.0090 0.9910 39.2354.5 95.143 268 0.0028 0.9972 38.8755.5 80,064 353 0.0044 0.9956 38.7656.5 67,049 2,125 0.0317 0.9683 38.5957.5 55.188 82 0.0015 0.9985 37.3758.5 48.486 114 0.0024 0.9976 37.31
59.5 36,739 82 0.0022 0.9978 37.2260.5 25,946 31 0.0012 0.9988 37.1461.5 19,271 18 0.0010 0.9990 37.1062.5 10,734 0.0000 1.0000 37.0663.5 4.643 376 0.0810 0.9190 37.0664.5 1,745 56 0.0323 0.9677 34.0665.5 251 126 0.5021 0.4979 32.9666.5 125 125 1.0000 16.4167.5
~i-148
Exhibit No. 1
Case No. IPC.E.12.08
J. Spanos, IPC
Page 190 of 491
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Exhibit No. 1
Case No. IPC-E-12-Qa
J. Spanos, IPC
Page 191 of 491
IDAHO POWER COMPANY
ACCOUNT 370.10 METERS - AMI
ORIGINAL LIFE TABLE
PLACEMENT BAND 2004 -2010 EXPERIENCE BAN 2007 - 2 010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 34,805,656 4,997 0.0001 0.9999 100.000.5 17.561,618 142 0.0000 1.0000 99.991.5 70,591 0.0000 1.0000 99.982.5 99.98
'3.5 4,731,730 151,319 0.03204.5 4,580,411 0.00005.5 4,580,411 169 0.0000
6.5
~i-150
Exhibit No. 1
Cas No. IPC-E-12-08
J. Spanos, IPC
Page 192 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 193 of 491
IDAHO POWER COMPANY
ACCOUNT 371.10 PHOTOVOLTAIC INSTALLATIONS
PLACEMENT BAN 1995-2008
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
53.258
255.375
400,030
383,185
383,185
383,185
383,185
359,318
359,318
359,318
359,318
325,910
325,910
132,963
36,098
23,923
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
23,867
33,408
189,941
96,865
601
15,474
~i-152
EXPERIENCE BAN 1997-2010
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0000 1.0000 100.00
0.0623 0.9377 100.00
0.0000 1. 0000 93.77
0.0000 1.0000 93.77
0.0000 1.0000 93.77
0.0930 0.9070 93.77
0.0000 1.0000 85.05
0.5828 0.4172 85.05
0.7285 0.2715 35.48
0.0167 0.9833 9.63
0.6468 0.3532 9.47
3.35
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 194 of 491
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Exhibit No. 1
Case No. IPC-E.12.08
J. Spanos, IPC
Page 195 of 491
IDAHO POWER COMPANY
ACCOUNT 371.20 INSTALLATION ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
PLACEMENT BAN 1968-2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,630.469 8,389 0.0051 0.9949 100.00
0.5 1,561,306 28,476 0.0182 0.9818 99.49
1. 5 1.466,367 34.728 0.0237 0.9763 97.672.5 1,411,898 26,312 0.0186 0.9814 95.36
3.5 2,490.271 27,273 0.0110 0.9890 93.584.5 2.394,858 32,842 0.0137 0.9863 92.565.5 2,297,580 30.021 0.0131 0.9869 91.296.5 2.178,359 40,810 0.0187 0.9813 90.097.5 2,097,692 58,542 0.0279 0.9721 88.418.5 1.931,190 56,721 0.0294 0.9706 85.94
9.5 1,795,793 43,890 0.0244 0.9756 83.41
10.5 1,648,893 21.957 0.0133 0.9867 81.38
11 .5 1,629,956 30,553 0.0187 0.9813 80.29
12.5 1.599,575 35,225 0.0220 0.9780 78.79
13.5 1,403,999 41,028 0.0292 0.9708 77.0514.5 1,274,184 39,995 0.0314 0.9686 74.80
15.5 1,160,259 22,995 0.0198 0.9802 72.45
16.5 1,060,183 9,791 0.0092 0.9908 71. 0217.5 19,336 1,768 0.0914 0.9086 70.3618.5 17,728 4,643 0.2619 0.7381 63.93
19.5 12.863 3,251 0.2528 0.7472 47.1920.5 9,877 1,233 0.1248 0.8752 35.26
21. 5 8,644 0.0000 1.0000 30.8622.5 9,979 639 0.0641 0.9359 30.8623.5 9,340 0.0000 1.0000 28.8824.5 9,340 1,335 0.1430 0.8570 28.8825.5 7,211 1,131 0.1568 0.8432 24.7526.5 6,213 72 0.0117 0.9883 20.87
27.5 5,994 200 0.0333 0.9667 20.63
28.5 6,458 133 0.0206 0.9794 19.94
29.5 5,608 0.0000 1. 0000 19.5330.5 664 664 1.0000 19.53
31. 5
~i-154
Exhibit No. 1
Case NO.IPC-E-12-Q8
J. Spanos. IPC
Page 196 of 491
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Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanös, IPC
Page 197 of 491
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AN SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1954 -2010 EXPERIENCE BAN 1997-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 1,670,019 2,288 0.0014 0.9986 100.000.5 1,700,258 13,368 0.0079 0.9921 99.86
1. 5 1,679,349 9,482 0.0056 0.9944 99.082.5 1,676,409 19,457 0.0116 0.9884 98.523.5 1,683,973 14,511 0.0086 0.9914 97.374.5 1,641,865 17,304 0.0105 0.9895 96.545.5 1,591,038 23,859 0.0150 0.9850 95.526.5 1,498,481 30.647 0.0205 0.9795 94.097.5 1,509,997 25.763 0.0171 0.9829 92.168.5 1,423,042 26,262 0.0185 0.9815 90.59
9.5 1,402,410 24,781 0.0177 0.9823 88.9210.5 1,797,309 24,423 0.0136 0.9864 87.35
11.5 2,184,005 36,545 0.0167 0.9833 86.1612.5 2,526.574 34,729 0.0137 0.9863 84.72
13 .5 2,365,920 23,374 0.0099 0.9901 83.5514.5 2,286,698 17,565 0.0077 0.9923 82.7315.5 2.203.090 17,523 0.0080 0.9920 82.0916.5 2.183,984 18,069 0.0083 0.9917 81.4417.5 2,082,084 26,904 0.0129 0.9871 80.77
18.5 2,071,256 29,124 0.0141 0.9859 79.72
19.5 2,089,871 21.474 0.0103 0.9897 78.6020.5 2,115,782 43,496 0.0206 0.9794 77.7921.5 2,083,740 25,319 0.0122 0.9878 76.1922.5 2,064,812 29,936 0.0145 0.9855 75.2723.5 1,945,273 20,844 0.0107 0.9893 74.1824.5 1,435,728 27,599 0.0192 0.9808 73.3825.5 1,056,210 14,528 0.0138 0.9862 71.9726.5 713,313 10.032 0.0141 0.9859 70.9827.5 619,052 11,887 0.0192 0.9808 69.9828.5 556,054 3,172 0.0057 0.9943 68.64
29.5 561,429 6,727 0.0120 0.9880 68.2530.5 542.284 2,319 0.0043 0.9957 67.43
31. 5 511,206 2.540 0.0050 0.9950 67.1432.5 442,662 2,460 0.0056 0.9944 66.8133.5 381,327 1.646 0.0043 0.9957 66.4434.5 332,563 1,679 0.0050 0.9950 66.1535.5 283,140 1,335 0.0047 0.9953 65.8236.5 236,524 910 0.0038 0.9962 65.5137.5 203,208 739 0.0036 0.9964 65.2538.5 173,178 591 0.0034 0.9966 65.02
~i-156
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 198 of 491
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1954-2010 EXPERIENCE BAN 1997 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 145,455 619 0.0043 0.9957 64.7940.5 130,206 577 0.0044 0.9956 64.52
41. 5 116.511 705 0.0061 0.9939 64.2342.5 99,594 319 0.0032 0.9968 63.8443.5 83,182 462 0.0056 0.9944 63.6444.5 64,661 508 0.0079 0.9921 63.2945.5 50,734 458 0.0090 0.9910 62.7946.5 41,010 3,649 0.0890 0.9110 62.2247.5 29,298 914 0.0312 0.9688 56.6948.5 23.984 238 0.0099 0.9901 54.92
49.5 15.378 1,802 0.1172 0.8828 54.3750.5 8,734 196 0.0224 0.9776 48.0051.5 5,219 14 0.0027 0.9973 46.9252.5 3,054 4 0.0011 0.9989 46.8053.5 1,757 36 0.0205 0.9795 46.7554.5 896 0.0000 i.oooo 45.7955.5 187 0.0000 1.0000 45.7956.5 45.79
~i-157
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 199 of 491
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Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 200 of 491
IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AN IMPROVEMENTS - CHQ BUILDING
ORIGINAL LIFE TABLE
PLACEMENT BAN 1991-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 4,074,522 0.0000 1.0000 100.000.5 3,733.331 0.0000 1.0000 100.00
1. 5 3,674,597 0.0000 i.oooo 100.002.5 3,568,338 0.0000 1.0000 100.00
. 3.5 3,485,171 0.0000 1.0000 100.004.5 25,921,911 0.0000 1.0000 100.005.5 25,419,499 7,181 0.0003 0.9997 100.006.5 24.629.469 12,000 0.0005 0.9995 99.977.5 24,150,752 39,355 0.0016 0.9984 99.928.5 24,082,229 0.0000 1.0000 99.76
9.5 23,921,741 10.647 0.0004 0.9996 99.7610.5 23,885,260 38.525 0.0016 0.9984 99.7211.5 23,647,411 2,000 0.0001 0.9999 99.5512.5 23,528,558 62,550 0.0027 0.9973 99.5513.5 23,289,853 25,000 0.0011 0.9989 99.2814.5 23,234.537 69,000 0.0030 0.9970 99.1815.5 23,162.658 3,346 .0.0001 0.9999 98.8816.5 22,972,788 361,180 0.0157 0.9843 98.8717.5 22,585,534 1,130 0.0001 0.9999 97.3118.5 22,067,893 312,394 0.0142 0.9858 97.31
19.5 95.93
~i-159
Exhibit No. 1
Case NO.IPC-E-12-08
J. Spanos, IPC
Page 201 of 491
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Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 202 of 491
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AN IMPROVEMENTS -EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE
PLACEMENT BAN 1919-2010 EXPERIENCE BAN 1996 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 22,422,752 0.0000 1.0000 100.000.5 21,720,174 0.0000 1. 0000 100.00
1. 5 21.450,826 2,020 0.0001 0.9999 100. 002.5 19,380,823 16,900 O. 0009 0.9991 99.993.5 17,555,720 89,780 0.0051 0.9949 99.904.5 16,976,600 9/017 0.0005 0.9995 99.395.5 13/960/666 5/241 O. 0004 0.9996 99.346.5 12/799/548 64/417 0.0050 0.9950 99.307.5 12/804/845 16,632 0.0013 0.9987 98.808.5 12.774/928 9/318 0.0007 0.9993 98.67
9.5 11,626,424 114.163 0.0098 0.9902 98.6010.5 15/240,407 25/894 0.0017 0.9983 97.6311.5 13/973,929 4/152 O. 0003 0.9997 97.4712.5 16/982/051 62 i 006 0.0037 0.9963 97.4413.5 17/178/798 55/372 0.0032 0.9968 97.0814.5 17/369/533 4.403 0.0003 0.9997 96.7715.5 19/435.967 80 1814 0.0042 0.9958 96.7516.5 15/380,631 311 124 0.0020 0.9980 96.3417.5 15/581/636 61/276 0.0039 0.9961 96.1518.5 14/241/020 381/607 0.0268 0.9732 95.77
19.5 13,820/614 310/219 0.0224 0.9776 93.2020.5 13/248/033 159.969 0.0121 0.9879 91.11
21. 5 13/266/714 81288 0.0006 0.9994 90.0122.5 11/814.809 57 1182 0.0048 0.9952 89.9623.5 11/684/405 148/911 0.0127 0.9873 89.5224.5 11.283,228 188/883 0.0167 0.9833 88.3825.5 7/144,861 272,453 0.0381 0.9619 86.9026.5 6,325/030 59,770 0.0094 0.9906 83.5927.5 3/335,403 85,955 0.0258 0.9742 82.8028.5 2/209/859 14.800 0.0067 0.9933 80.66
29.5 1/982.527 6/953 0.0035 0.9965 80.1230.5 1/470/465 7 1886 0.0054 0.9946 79.84
31. 5 1/656,742 1/500 0.0009 0.9991 79.4132.5 1/292.026 22 1591 0.0175 0.9825 79.3433.5 1/237.534 0.0000 1.0000 77.9534.5 1/037.189 1,670 0.0016 0.9984 77.9535.5 1,056/740 0.0000 1.0000 77.8336.5 832 1043 2,811 0.0034 0.9966 77.8337.5 911,508 765 0.0008 0.9992 77.5738.5 936,354 665 0.0007 0.9993 77.50
~i-161
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 203 of 491
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AN IMPROVEMENTS -EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 934,239 151 0.0002 0.9998 77.4540.5 932,854 0.0000 1.0000 77.43
41. 5 1,039,090 208 0.0002 0.9998 77.4342.5 1,008,762 1,592 0.0016 0.9984 77.4243.5 991,275 6,388 0.0064 0.9936 77.30
44.5 1.009,094 2,692 0.0027 0.9973 76.8045.5 800,635 800 0.0010 0.9990 76.59
46.5 515,295 0.0000 1.0000 76.52
47.5 508,653 596 0.0012 0.9988 76.5248.5 443.426 0.0000 1.0000 76.43
49.5 427,367 346 0.0008 0.9992 76.43
50.5 388,871 3.298 0.0085 0.9915 76.36
51. 5 373,145 0.0000 1. 0000 75.7252.5 268,112 0.0000 1.0000 75.72
53.5 238,182 0.0000 1.0000 75.72
54.5 222.428 0.0000 1.0000 75.72
55.5 226,886 0.0000 1.0000 75.72
56.5 206,986 0.0000 1. 0000 75.7257.5 196,277 3,963 0'.0202 0.9798 75.72
58.5 192,424 0.0000 1.0000 74.19
59.5 106.893 0.0000 1.0000 74.1960.5 98,796 0.0000 1.0000 74.1961.5 98,354 0.0000 1. 0000 74.1962.5 98,336 0.0000 1. 0000 74.1963.5 96,500 0.0000 1. 0000 74.1964.5 95,700 0.0000 1.0000 74.1965.5 95.574 0.0000 1.0000 74.19
66.5 97,009 0.0000 1.0000 74.1967.5 97,009 0.0000 1.0000 74.1968.5 96,891 0.0000 1.0000 74.19
69.5 96,891 0.0000 1. 0000 74.1970.5 91,696 0.0000 1.0000 74.19
71. 5 1,545 0.0000 1.0000 74.19
72.5 1,545 0.0000 1.0000 74.1973.5 1,435 0.0000 1. 0000 74.1974.5 1,435 0.0000 1. 0000 74.19
75.5 1.435 0.0000 1.0000 74.1976.5 1,484 0.0000 1.0000 74.1977.5 1.484 0.0000 1.0000 74.1978.5 1.484 0.0000 1.0000 74.19
~i-162
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 204 of 491
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS ~ EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAN 1919-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,484 0.0000 1.0000 74.19
80.5 1,484 0.0000 1.0000 74.19
81. 5 49 0.0000 1.0000 74.19
82.5 49 0.0000 1.0000 74.19
83.5 49 0.0000 1.0000 74.1984.5 49 0.0000 1.0000 74.1985.5 49 0.0000 1.0000 74.19
86.5 49 0.0000 1. 0000 74.1987.5 49 0.0000 1.0000 74.1988.5 49 0.0000 1.0000 74.19
89.5 49 0.0000 1.0000 74.19
90.5 49 0.0000 1.0000 74.19
91. 5 74.19
~i-163
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 205 of 491
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111-164
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 206 of 491
IDAHO POWER COMPANY
ACCOUNT 390.20 LEASEHOLD IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 7,415,440 0.0000 1. 0000 100.000.5 7,452.799 2.530 0.0003 0.9997 100.001.5 6,641,246 0.0000 1.0000 99.972.5 6.105,321 6,500 0.0011 0.9989 99.973.5 4,797,547 5,000 0.0010 0.9990 99.864.5 5.061,154 0.0000 1. 0000 99.765.5 5,044,774 0.0000 1.0000 99.766.5 5,000,671 869 0.0002 0.9998 99.767.5 4,981,458 0.0000 1.0000 99.748.5 4,836,892 0.0000 1. 0000 99.74
9.5 3.025,781 0.0000 1.0000 99.7410.5 3.414,773 2.171 0.0006 0.9994 99.7411.5 3,234,164 0.0000 1. 0000 99.6712.5 3.654,670 0.0000 1.0000 99.6713.5 2,549,448 3,000 0.0012 0.9988 99.6714.5 2,737,432 0.0000 1. 0000 99.5615.5 2,709,926 0.0000 1.0000 99.5616.5 2,656,686 124.331 0.0468 0.9532 99.5617.5 2,523,268 0.0000 1. 0000 94.9018.5 2,523,268 0.0000 1.0000 94.90
19.5 2,216,622 1,000 0.0005 0.9995 94.9020.5 2,039,967 0.0000 1.0000 94.8621.5 1,998,003 0.0000 1.0000 94.8622.5 1.897,697 23,528 0.0124 0.9876 94.8623.5 1,831.749 534 0.0003 0.9997 93.6824.5 1,520,474 0.0000 1. 0000 93.6525.5 1,035,583 0.0000 1.0000 93.6526.5 988,714 25,160 0.0254 0.9746 93.6527.5 534,156 0.0000 1. 0000 91. 2728.5 234,866 0.0000 1.0000 91.27
29.5 34,647 0.0000 1.0000 91.2730.5 19,442 0.0000 1.0000 91. 27
31. 5 19,213 0.0000 1.0000 91. 2732.5 9,963 0.0000 1. 0000 91. 2733.5 9,963 0.0000 1.0000 91.2734.5 9.963 2.506 0.2516 0.7484 91.2735.5 7,456 0.0000 1. 0000 68.3136.5 7,456 0.0000 1. 0000 68.3137.5 5,833 2,835 0.4859 0.5141 68.3138.5 3,471 728 0.2097 0.7903 35.11
~i-165
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 207 of 491
IDAHO POWER COMPANY
ACCOUNT 390.20 LEASEHOLD IMPROVEMENTS
ORIGINAL LIFE TABLE.CONT.
PLACEMENT BAN 1946-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 2.743 526 0.1919 0.8081 27.7540.5 2,377 0.0000 1. 0000 22.42
41. 5 633 0.0000 1.0000 22.4242.5 633 0.0000 1.0000 22.4243.5 633 0.0000 1. 0000 22.4244.5 633 0.0000 1.0000 22.4245.5 1,673 0.0000 1.0000 22.4246.5 5,087 0.0000 1.0000 22.4247.5 5,087 0.0000 1.0000 22.4248.5 6,274 0.0000 1.0000 22.42
49.5 7,975 0.0000 1.0000 22.42
50.5 7.975 412 0.0516 0.9484 22.42
51. 5 7,563 0.0000 1. 0000 21.2752.5 7,563 161 0.0212 0.9788 21.2753.5 7,342 0.0000 1. 0000 20.8254.5 7,342 0.0000 1.0000 20.8255.5 7,342 0.0000 1.0000 20.82
56.5 7.342 0.0000 1.0000 20.8257.5 7,342 0.0000 1. 0000 20.8258.5 7,342 0.0000 1.0000 20.82
59.5 7,342 0.0000 1. 0000 20.8260.5 6,302 0.0000 1. 0000 20.82
61. 5 2,888 0.0000 1. 0000 20.82
62.5 2,888 0.0000 1.0000 20.8263.5 1,701 0.0000 1. 0000 20.8264.5 20.82
~i-166
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 208 of 491
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IDAHO POWER COMPANY
ACCOUNT 391.21 OFFICE FURNITURE AND EQUI PMENT -EDP EQUIPMENT -SERVERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1972 -2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 9,350,345 0.0000 1.0000 100.000.5 9,877.555 0.0000 1.0000 100.00
1. 5 9,671,233 0.0000 1.0000 100.002.5 7,468,207 0.0000 1.0000 100.003.5 7,476,701 4,311 0.0006 0.9994 100.004.5 7,647.442 2,545,517 0.3329 0.6671 99.945.5 5,314,469 2,354,864 0.4431 0.5569 66.686.5 3,022,040 84,907 0.0281 0.9719 37.137.5 2,968,132 17,062 0.0057 0.9943 36.098.5 3,010,440 44,536 0.0148 0.9852 35.88
9.5 3,203,018 814,506 0.2543 0.7457 35.3510.5 2,531,360 1,142.948 0.4515 0.5485 26.3611.5 1,556,343 156,914 0.1008 0.8992 14 .4612.5 1,432,190 278,709 0.1946 0.8054 13.0013.5 1,154,333 420.024 0.3639 0.6361 10.47
14.5 734,309 62,435 0.0850 0.9150 6.6615.5 671,873 30,999 0.0461 0.9539 6.09
16.5 640,875 59,369 0.0926 0.9074 5.8117.5 581,505 237,114 0.4078 0.5922 5.2718.5 344.391 142,848 0.4148 0.5852 3.12
19.5 201,544 167,931 0.8332 0.1668 1. 83
20.5 33,739 32,762 0.9711 0.0289 0.30
21. 5 976 851 0.8717 0.1283 0.0122.5 125 0.0000 1. 0000 0.0023.5 256 0.0000 1.0000 0.0024.5 256 0.0000 1.0000 0.0025.5 256 0.0000 1.0000 0.0026.5 256 0.0000 1.0000 0.0027.5 256 0.0000 1.0000 0.0028.5 256 125 0.4887 0.5113 0.00
29.5 131 0.0000 1.0000 0.0030.5 131 0.0000 1.0000 0.00
31. 5 131 131 1.0000 0.0032.5
111-168
Exhibit No. 1
Case No. IPG-E-12-o8
J. Spanos,lPC
Page 210 of 491
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~i-169
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 211 of 491
IDAHO POWER COMPANY
ACCOUNT 392.30 TRASPORTATION EQUIPMENT - AIRPLANE
ORIGINAL LIFE TABLE
PLACEMENT BAN 2002-2005 EXPERIENCE BAN 2002 -2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2,580,220 0.0000 1.0000 100.00
0.5 2,580,220 0.0000 1.0000 100.001.5 2,580,220 0.0000 1.0000 100.002.5 2,580,220 0.0000 1.0000 100.00
3.5 2,580,220 0.0000 1.0000 100.00
4.5 2.580,220 0.0000 1.0000 100.005.5 2,044,748 0.0000 1.0000 100.00
6.5 1,989.363 0.0000 1. 0000 100.007.5 1,854,900 0.0000 1.0000 100. 008.5 100.00
~i-170
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 212 of 491
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IDAHO POWER COMPANY
ACCOUNT 392.90 TRASPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1940-2010 EXPERIENCE BAND 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT BURV
BEGIN OF BEGINNING OF DURING AGE RETMT BURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 2.269,655 0.0000 1.0000 100.000.5 2,328,914 0.0000 1.0000 100.00
1.5 2,362,438 10.170 0.0043 0.9957 100.00
2.5 2,359,025 0.0000 1.0000 99.573.5 2.436,493 3,786 0.0016 0.9984 99.574.5 2,260,327 2,136 0.0009 0.9991 99.415.5 2,049.011 8,080 0.0039 0.9961 99.326.5 2,016,984 4,467 0.0022 0.9978 98.937.5 2,083,856 1,450 0.0007 0.9993 98.71
8.5 1,988,191 0.0000 1. 0000 98.64
9.5 1,875,554 14.246 0.0076 0.9924 98.6410.5 1,787,659 12,615 0.0071 0.9929 97.89
11 .5 1,969,911 15,568 0.0079 0.9921 97.20
12.5 2,070,431 13,927 0.0067 0.9933 96 .43
13 .5 1,926,293 31,953 0.0166 0.9834 95.78
14.5 1,838,585 40,976 0.0223 0.9777 94.2015.5 1,707,833 18.562 0.0109 0.9891 92.1016.5 1,572,738 56,198 0.0357 0.9643 91.1017.5 1,479,485 42,978 0.0290 0.9710 87.8418.5 1,007,075 0.0000 1.0000 85.29
19.5 950,382 24,635 0.0259 0.9741 85.2920.5 891,748 15,917 0.0178 0.9822 83.08
21. 5 876,852 9,200 0.0105 0.9895 81.6022.5 769.462 11,562 0.0150 0.9850 80.7423.5 691,777 45.562 0.0659 0.9341 79.53
24.5 651.231 10,631 0.0163 0.9837 74.2925.5 571,213 0.0000 1.0000 73.0826.5 356,671 766 0.0021 0.9979 73.0827.5 266,757 9.256 0.0347 0.9653 72.9228.5 203,082 8,751 0.0431 0.9569 70.39
29.5 193,001 7,430 0.0385 0.9615 67.3630.5 181,580 0.0000 1.0000 64.76
31. 5 183,182 0.0000 1.0000 64.7632.5 198,490 2,235 0.0113 0.9887 64.7633.5 196,255 3,703 0.0189 0.9811 64.0334.5 188,238 0.0000 1.0000 62.8335.5 122,414 8,623 0.0704 0.9296 62.8336.5 92,096 19.161 0.2081 0.7919 58.4037.5 72,879 1,601 0.0220 0.9780 46.2538.5 75,593 1,653 0.0219 0.9781 45.23
~i-172
Exhibit NO.1
Case No. IPC-E.12.08
J. Spanos, IPC
Page 214 of 491
IDAHO POWER COMPANY
ACCOUNT 392.90 TRASPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE,CONT.
PLACEMENT BAN 1940-2010 EXPERIENCE BAN 1996-2010
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 56,311 1,200 0.0213 0.9787 44.2440.5 61,379 1,464 0.0238 0.9762 43.30
41. 5 41,647 0.0000 1.0000 42.2742.5 41,647 0.0000 1.0000 42.2743.5 37,167 0.0000 1.0000 42.27
44.5 43,711 7,500 0.1716 0.8284 42.2745.5 36,211 0.0000 1.0000 35.0246.5 37.709 O. 0000 1.0000 35.0247.5 19,316 0.0000 1.0000 35.0248.5 19,950 739 0.0370 0.9630 35.02
49.5 20,634 0.0000 1. 0000 33.7250.5 20,634 0.0000 i.oooo 33.72
51. 5 20.634 1,220 0.0591 0.9409 33.7252.5 19.414 0.0000 1.0000 31.7353.5 11,214 0.0000 1.0000 31.73
54.5 11,350 148 0.0131 0.9869 31.7355.5 10,098 0.0000 1. 0000 31. 3156.5 10,098 0.0000 1.0000 31. 3157.5 10,098 163 0.0161 0.9839 31.3158.5 9.935 161 0.0162 0.9838 30.80
59.5 2,316 42 0.0182 0.9818 30.3160.5 2,273 0.0000 1.0000 29.7561.5 775 141 0.1823 0.8177 29.7562.5 634 0.0000 1.0000 24.3363.5 24.33
~i-173
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 215 of 491
~i-174 NET SALVAGE STATISTICS
Exhibit No.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 216 of 491
IDAHO POWER COMPANY
ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 2,435 2,408 99 6,775-278 -9,183 -377 -
1997 134,402 31,178 23 135 0 31,043-23 -
1998 8,340 8,340-
1999 47,200 73 0 7,103 15 7,031 15
2000 16.931 67 0 6,537 39 6,470 38
2001 2.338 0 0 0
2002 33,069 0 0 0
2003 36,668 0 0 0
2004
2005 40,709 0 0 0
2006 271,303 0 0 0
2007 57.744 25,654 44 0 25,654-44 -
2008 266,953 26,006 10 0 26.006-10-
2009 305.737 8.368 3 0 8,368-3 -
2010 1,809,612 33,971 2 0 33.971-2 -
TOTAL 3,025,103 136,064 4 7,000 0 129,064-4 -
THREE-YEAR MOVING AVERAGES
96-98 45.613 13,975 31 2,213-5-16.188-35-97-99 60,534 13,197 22 2,413 4 10.784-18 -
98-00 21,377 2,827 13 4,547 21 1,720 8
99-01 22,157 47 0 4,547 21 4.500 2000-02 17,446 22 0 2,179 12 2,157 1201-03 24,025 0 0 0
02-04 23,246 0 0 0
03 -05 25,792 0 0 0
04 -06 104.004 0 0 0
05-07 123,252 8,551 7 0 8,551-7-
06-08 198,667 17.220 9 0 17,220-9-
07-09 210.145 20,009 10 0 20.009-10-
08- 10 794,101 22,781 3 0 22.781-3 -
FIVE-YEAR AVERAGE
06-10 542,270 18,800 3 0 18,800-3 -
~i-175
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 217 of 491
IDAHO POWER COMPANY
ACCOUNTS 312.10 AND 312.20 BOILER PLANT EQUIPMENT -COMBINED
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 2.946,063 231,297 8 263 0 231,034-8-
1997 1,460,880 65,690 4 102,069 7 36,379 2
1998 13,266 13,266-
1999 1,951,486 61,536 3 53,988 3 7,548-0
2000 406,658 4,427 1 320-0 4,747-1-
2001 71,880 0 0 0
2002 1.768,650 5 0 0 5-0
2003 1,163,073 0 0 0
2004
2005 1,535,903 0 0 0
2006 4,485,105 0 0 0
2007 5,413,853 1,406,712 26 33,325 1 1,373,387-25-
2008 7,731,971 1,642.471 21 120,638 2 1,521,833-20-
2009 16,284,072 3,859,312 24 50,726 0 3,808,586-23-
2010 14,017,871 2.415,659 17 189.775 1 2,225,884-16-
TOTAL 59,237,466 9,700,375 16 550,464 1 9,149,912-15-
THREE-YEAR MOVING AVERAGES
96-98 1,468.981 103,417 7 34,111 2 69,307-5-
97-99 1,137.455 46,830 4 52,019 5 5,188 0
98-00 786,048 26,410 3 17,889 2 8,520-1-99-01 810,008 21,988 3 17,889 2 4,098-1-
00-02 749,063 1,477 0 107-0 1,584-0
01-03 1,001.201 2 0 0 2-0
02-04 977,241 2 0 0 2-0
03 -05 899,659 0 0 004-06 2,007,003 0 0 0
05~07 3,811,620 468,904 12 11,108 0 457,796-12 -
06-08 5,876,976 1,016,394 17 51.321 1 965,073-16-07-09 9.809,965 2,302,832 23 68,230 1 2.234,602-23-
08- 10 12.677,971 2,639,147 21 120,380 1 2.518.768-20-
FIVE-YEAR AVERAGE
06- 10 9,586,574 1,864,831 19 78,893 i 1.785,938-19-
111-176
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 218 of 491
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLANT EQUIPMENT -RAILCARS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 491 491-
1998
1999 122,239 0 0 0
2000
2001
2002
2003 128 i 583 0 0 0
2004
2005
2006
2007
2008
2009
2010 11,583 83-11,666-
TOTAL 250,822 12,074 5 83 -0 12,157-5-
THREE-YEAR MOVING AVERAGES
97-99 40,746 164 0 0 164-0
98-00 40,746 0 0 0
99-01 40.746 0 0 0
00-02
01-03 42,861 0 0 0
02 -04 42,861 0 0 0
03-05 42,861 0 0 0
04-06
05-07
06-08
07-09
08-10 3.861 28-3,889-
FIVE-YEAR AVERAGE
06-10 2,317 i 7-2,333-
~i-177
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 219 of 491
IDAHO POWER COMPANY
ACCOUNT 314.00 TUBOGENERATOR UNITS
SUMMY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUN PCT AMOUNT PCT
1996 1.065,470 92.645 9 23,434 2 69,211-6-
1997 251,593 108,390 43 67,350 27 41,040-16-
1998 216 216-
1999 1,699,567 61,822 -4-61.091-4-731 0
2000 638,018 4,034 1 161-0 4,194-1-
2001
2002 338,778 0 0 0
2003 1,504,250 0 0 0
2004
2005 112,068 0 0 0
2006 2.432,374 0 0 0
2007 3,326,718 215,911 6 0 215,911-6-
2008 1,444.724 428,056 30 3,651 0 424,405-29-
2009 3,178.768 1,245.873 39 166,238 5 1,079,635-34 -
2010 3,616.146 702,425 19 54,144 1 648,281-18-
TOTAL 19,608,474 2,735,728 14 253,566 1 2.482,162-13-
THREE-YEAR MOVING AVERAGES
96-98 439,021 67,084 15 30,261 7 36,823-8-
97-99 650,386 15.595 2 2,086 0 13,508-2 -
98-00 779,195 19,191-2 -20.417-3 -1,227-0
99-01 779.195 19,263-2 -20,417-3 -1,154-0
00-02 325,599 1.344 0 54 -0 1,398-0
01-03 614,343 0 0 0
02-04 614.343 0 0 0
03 -05 538,773 0 0 0
04-06 848,147 0 0 0
05-07 1,957,053 71,970 4 0 71.970-4 -
06-08 2.401,272 214,656 9 1.217 0 213,438-9-
07-09 2.650,070 629,947 24 56,630 2 573.317-22 -
08-10 2,746.546 792,118 29 74,678 3 717,440-26-
FIVE-YEAR AVERAGE
06-10 2,799,746 518,453 19 44.807 2 473,646-17-
~i-178
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 220 of 491
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 70,311 170 0 48 0 122-0
1997 131,554 2,591 2 8 0 2,583 -2 -
1998
1999 4,722 0 0 0
2000 17 17
2001
2002 572,655 0 0 0
2003
2004
2005 47,352 0 0 0
2006
2007 62,678 716 1 0 716-1-
2008 860,134 3,750 0 0 3.750-0
200'9 933,816 6,118 1 1.667 0 4,451-0
2010 2.728,385 20,136 1 0 20,136-1-
TOTAL 5,411,607 33,480 i 1,739 0 31,740-1-
THREE-YEA MOVING AVERAGES
96-98 67,288 920 1 19 0 902-1-
97-99 45,425 864 2 3 0 861-2-
98-00 1.574 0 6 0 6 0
99-01 1,574 0 6 0 6 0
00-02 190,885 0 6 0 6 0
01-03 190.885 0 0 0
02-04 190,885 0 0 0
03 -05 15.784 0 0 0
04 -06 15,784 0 0 0
05-07 36,677 239 1 0 239-1-
06-08 307.604 1,488 0 0 1,488-0
07-09 618.876 3,528 1 556 0 2,972-0
08-10 1,507,445 10,001 1 556 0 9,446-1-
FIVE-YEAR AVERAGE
06-10 917,003 6.144 1 333 0 5,810-1-
111-179
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 221 of 491
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLAEOUS POWER PLANT EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 43,243 45,564 105 22 0 45,542-105-
1997 110,167 17 -0 374 0 391 0
1998
1999 141,658 270 0 0 270-0
2000 228 228
2001
2002
2003
2004
2005
2006 211,835 0 0 0
2007 401.099 0 0 0
2008 698.604 0 10,930 2 10,930 2
2009 691,107 7,792 1 13,724 2 5,932 1
2010 325,298 330 0 96,677 30 96,346 30
TOTAL 2,623,011 53,939 2 121.954 5 68,016 3
THREE-YEAR MOVING AVERAGES
96-98 51,137 15,182 30 132 0 15,050-29-
97-99 83,942 84 0 125 0 41 0
98-00 47,219 90 0 76 0 14-0
99-01 47,219 90 0 76 0 14-0
00-02 76 76
01-03
02 -04
03 -05
04 -06 70,612 0 0 0
05 -07 204.311 0 0 0
06-08 437,180 0 3,643 1 3,643 1
07-09 596,937 2,597 0 8,218 1 5,621 1
08 -10 571,670 2,708 0 40,444 7 37,736 7
FIVE-YEAR AVERAGE
06- 10 465,589 1,625 0 24,266 5 22,642 5
~i-180
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 222 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 1,266 60 5 97 8 37 3
1955 12,930 1.019 8 168 1 851-7-
1956 4,925 2,078 42 250 5 1.828-37-
1957 158,200 183 0 220 0 37 0
1958 9,092 120 1 389 4 269 3
1959 3.301 93 3 0 93-3 -1960 1,468 130 9 0 130-9-1961 904 64.629 1,269 140 63,360-
1962 13,919 12,234 88 4,981 36 7,253-52-
1963 289 9 3 0 9-3 -1964 4,469 5 0 2,642 59 2,637 5919653,922 210 5 20 1 190-5-
1966 136,333 882 1 3,314 2 2,432 2
1967 119,293 722 1 400 0 322 -0196816,104 1,751 11 0 1,751-11-1969 9,572 9.572 100 2,560 27 7,012-73 -
1970 14.869 1.106 7 645 4 461-3 -1971 29,517 1,009 3 55 0 954-3 -
1972 15,594 995 6 0 995-6-
1973 6,017 ios 2 1,801 30 1,696 28
1974 45,311 161 0 4,413 10 4,252 9
1975 31,365 0 25 0 25 0
1976 16,770 140 1 1,299 8 1,159 7
1977 17,673 Ö 0 0
1978 1,072,362 5,377 1 200 0 5,177-0197923,341 402,897 973 4 401,924-
1980 14,778 0 825 6 825 6198131,919 0 12,446 39 12,446 39
1982 106,619 4,974 5 1,040 1 3,934 -4 -1983 313,008 23.129 7 569 0 22,560-7 -
1984 48,845 16,536 34 0 16,536-34 -
1985 134.316 27,654 21 22,482 17 5,172-4 -1986 27,696 32,288 117 9.500 34 22.788-82 -
1987 145,754 6,852 5 8,075 6 1,223 1
1988 11,421 4,917 43 1,161 10 3,756 -33 -1989 49,292 20,740 42 1,523 3 19,217-39-
1990 175,353 0 1, B27 1 1.827 1
1991 112.942 51,740 46 0 51,740-46-
1992 110,376 32,959 30 0 32,959-30 -
1993 77,421 46,764 60 0 46,764-60-
1994 331,227 127.493 38 0 127,493-38-1995 82,497 39,305 48 0 39,305-48-
111-181
Exhibit No. 1
Case No. IPC.E-12-08
J. Spanos, IPC
Page 223 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 116.517 47,968 41 4,100 4 43,868-38-
1997 37,440 66,239 177 0 66,239-177-
1998 6,588 132,580 120,793 11,787-179-
1999 174,256 0 0 0
2000
2001 9,910 5,050 51 0 5.050-51-
2002 59,996 0 0 0
2003
2004 64,006 3,511 5 745-1-4,255-7 -
2005 49.560 66 0 61.928 125 61.862 125
2006 87.117 29,319 34 5.197 6 24,122-28-
2007 295,633 1,581-1-633 0 2,213 1
2008 73,300 43,532 59 2.115 3 41,416~57-
2009 91,478 199,171 218 41,792 46 157,379-i 72-
2010 79,259 36,170-46-4.798-6-31,371 40
TOTAL 4,687.329 1,430.523 31 316,184 7 1,114,339-24 -
THREE-YEA MOVING AVERAGES
54-56 6,374 1,052 17 172 3 881-14-
55-57 58,685 1,093 2 213 0 881-2 -
56-58 57,406 794 1 286 0 507-1-
57-59 56,864 132 0 203 0 71 0
58-60 4,620 114 2 130 3 15 0
59-61 1,891 21,617 423 22 21,194-
60-62 5,430 25,664 473 2,083 38 23,581-434-
61-63 5,037 25,624 509 2,083 41 23,541-467-
62-64 6,226 4,083 66 2,541 41 1,542 -25-
63-65 2.893 75 3 887 31 813 2864-66 48,241 366 1 1.992 4 1,626 3
65-67 86,516 605 1 1,245 1 640 1
66-68 90,577 1.118 1 1,238 1 120 067-69 48,323 4,015 8 987 2 3.028-6-
68-70 13,515 4,143 31 1,068 8 3,075-23 -
69-71 17,986 3,896 22 1,087 6 2,809-16-
70-72 19,993 1.037 5 233 1 803-4 -
71-73 17,043 703 4 619 4 84 -0
72-74 22,307 420 2 2,071 9 1,651 7
73 -75 27,564 89 0 2,080 8 1,991 7
74 -76 31,149 100 0 1,912 6 1,812 6
75-77 21,936 47 0 441 2 395 2
~i-182
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 224 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NETREGULAREMOVALSALVAGESALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT peT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 368,935 1,839 0 500 0 1,339-077-79 371,125 136,091 37 391 0 135,700-37-78-80 370,160 136,091 37 666 0 135,425-37-79-81 23,346 134,299 575 4,748 20 129,551-555-80-82 51,105 1,658 3 4,770 9 3,112 681-83 150.515 9,368 6 4,685 3 4,683 -3-82-84 156,157 14,880 10 536 0 14,343-9-83-85 165.390 22,440 14 7,684 5 14,756-9-84-86 70,286 25,493 36 10,661 15 14,832-21-85-87 102,589 22,265 22 13,352 13 8,912 -9-86-88 61,624 14,686 24 6,245 10 8,440-14 -87-89 68,822 10,836 16 3,586 5 7.250-11-88-90 78,689 8,552 11 1.504 2 7,049-9-89-91 112,529 24,160 21 1,117 1 23.043-20-90-92 132,890 28,233 21 609 0 27,624-21-91-93 100,246 43,821 44 0 43,821-44-
92 - 94 173,008 69,072 40 0 69,072-40-93-95 163,715 71,187 43 0 71,187-43 -94-96 176,747 71,589 41 1,367 1 70,222-40-95-97 78.818 51,171 65 1,367 2 49,804-63 -96-98 53,515 82,262 154 41,631 78 40,631-76-97-99 72.761 66,273 91 40,264 55 26, 009~36-98-00 60,281 44,193 73 40,264 67 3,929-7-99-01 61,389 1,683 3 0 1,683 -3 -00-02 23,302 1,683 7 0 1.683 -7-01-03 23,302 1.683 7 0 1,683-7 -02-04 41,334 1,170 3 248-I-1,418 -3 -03 -05 37,855 1,192 3 20,394 54 19,202 5104-06 66,894 10,965 16 22,127 33 11,162 1705-07 144,103 9,268 6 22,586 16 13,318 906-08 152,016 23,757 16 2.648 2 21,108-14 -07-09 153,470 80,374 52 14,847 10 65,527-43 -08-10 81.346 68,845 85 13,036 16 55,808-69-
FIVE-YEAR AVERAGE
06-10 125,357 46.854 37 8,988 7 37,867-30 -
111-183
Exhibit No. 1
Case No. IPC.E-12-0
J. Spanos, IPC
Page 225 of 491
IDAHO POWER COMPANY
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1955 35,063 3 0 0 3 -0
1956
1957 263,296 91 0 0 91-0
1958
1959 641,779 249 0 352,917 55 352,668 55
1960
1961 88,225 3,050 85,175-
1962 2.336 16.843 721 2,023 87 14.820-634 -
1963 49 16 33 -
1964 3,603 3,603-
1965 599 13 2 0 13 -2 -
1966 2 0 2,688 2,688
1967 3,781 0 0 0
1968 LIS 118
1969 736 75 661-
1970 566 0 0 0
1971 382 0 0 0
1972 300 0 0 0
1973
1974 1,867 2,555 137 0 2,555-137-
1975 204 0 0 0
1976
1977 11.387 0 4,850 43 4,850 43
1978 434.137 26,124 6 200 0 25.924-6 -
1979 28,290 0 0 0
1980
1981 49,254 4.198 9 0 4,198-9-
1982 4,505 14,050 312 0 14,050-312 -
1983 36,144 0 0 0
1984 3,174 453 14 0 453-14 -
19B5 174,529 296,586 170 0 296,586-170 -
1986 110,912 522,410 471 0 522,410-471-
1987 8,894 88.129 991 0 88.129-991-
1988 7,545 5,870 78 35 0 5,835-77-
1989 186,918 4.738 3 93,484 50 88,746 47
1990 64,183 45.738 71 3,099 5 42,639-66-
1991 87,828 12,689 14 0 12,689-14 -
1992 9,324 72,686 780 0 72.686-780-
1993 5,442 451 8 0 451-8 -
1994 171,171 32,667 19 0 32,667-19 -
1995 63,672 0 0 0
1996 2,845-2,845
111-184
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 226 of 491
IDAHO POWER COMPAN
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 1,655 495,652 0 495,652-
1998
1999 560 213 347-
2000 55,688 0 0 0
2001 23,695 0 0 0
2002 1,006 0 0 0
2003 30,859 0 0 0
2004 64,632 0 0 0
2005
2006 2,331 168 2.163-
2007 25,000 2,353 9 0 2,353 -9-
2008 24,347 0 0 0
2009 68,476 0 0 0
2010 50,328 9,867 20 1,034 2 8,833-18 -
TOTAL 2,753.169 1,747,073 63 463,970 17 1,283,104-47 -
THREE-YEAR MOVING AVERAGES
55-57 99,453 31 0 0 31-0
56-58 87,765 30 0 0 30-0
57-59 301,692 113 0 117,639 39 11 7,526 39
58~60 213,926 83 0 117,639 55 11 7,556 55
59-61 213,926 29.491 14 118,656 55 89,164 42
60-62 779 35,023 1,691 217 33.332-
61-63 779 35,039 1,696 218 33,343-
62 -64 779 6,832 877 680 87 6,152 -790-
63-65 200 1.222 612 5 3 1,216-609-
64-66 200 1,205 602 896 447 309-154 -
65-67 1,461 4 0 896 61 892 61
66-68 1,261 0 935 74 935 74
67-69 1,260 245 19 64 5 181-14 -
68-70 189 245 130 64 34 181-96-
69-71 316 245 78 25 8 220-70 -
70-72 416 0 0 0
71-73 227 0 0 0
72-74 722 852 118 0 852-118-
73 -75 690 852 123 0 852-123 -
74 -76 690 852 123 0 852~123 -
75 -77 3,864 0 1,617 42 1,617 42
76-78 148,508 8,708 6 1,683 1 7,025-5 -
77 -79 157,938 8,708 6 1,683 1 7.025-4 -
111-185
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 227 of 491
IDAHO POWER COMPANY
ACCOUNT 332.00 RESERVOIRS,DAMS AND WATERWAYS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
78 -80 154,142 8,708 6 67 0 8,641-6 -
79-81 25.848 1,399 5 0 1,399-5-
80-82 17,920 6.083 34 0 6.083-34 -
81 -83 29,968 6.083 20 0 6,083 -20-
82 -84 14,608 4.834 33 0 4,834-33 -
83 -85 71,282 99,013 139 0 99,013-139-
84 -86 96.205 273,150 284 0 273,150-284 -
85-87 98,112 302,375 308 0 302,375-308 -
86-88 42,450 205,470 484 12 0 205,458-484-
87 -89 67,786 32,912 49 31,173 46 1,739-3 -
88 -90 86,215 18.782 22 32,206 37 13,424 16
89-91 112,976 21,055 19 32,194 28 11,139 10
90 -92 53,778 43.704 81 1,033 2 42,671-79-
91-93 34,198 28,609 84 0 28,609-84 -
92 -94 61,979 35,268 57 0 35,268-57 -
93 -95 80,095 11,039 14 0 11,039-14-
94-96 78,281 9,941 13 0 9,941-13-
95-97 21,776 164,269 754 0 164,269-754 -
96-98 552 164,269 0 164,269-
97-99 552 165,404 71 13 165.333-
98-00 18,563 187 1 71 0 116-1-
99-01 26,461 187 1 71 0 116-0
00-02 26,796 0 0 0
01-03 18,520 0 0 0
02 -04 32,166 0 0 0
03 -05 31,830 0 0 0
04-06 21,544 777 4 56 0 721-3 -
05-07 8.333 1,561 19 56 1 1,505-18-
06 -08 16,449 1,561 9 56 0 1,505-9-
07-09 39,274 784 2 0 784 -2-
08-10 47,717 3,289 7 345 1 2,944 -6-
FIVE-YEAR AVERAGE
06 -10 33,630 2,910 9 240 1 2,670-8 -
~i-186
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 228 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS,TUBINES AND GENERATORS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1955 58,265 177 0 355 1 178 0
1956 4,000 223 6 0 223-6 -
1957 86,510 30 0 0 30-0
1958
1959 320 47 15 0 47-15-
1960 10,169 86 1 2,521 25 2,435 24
1961
1962
1963 8,000 0 1,144 14 1,144 14
1964 63 63 -
1965 14 14-
1966 22 0 0 0
1967
1968 35,200 0 3,315 9 3,315 9
1969 18,037 0 1,239 7 1,239 7
1970 19,864 0 9.299 47 9,299 47
1971 28,098 0 4,163 15 4,163 15
1972 260,000 4,930 2 16,270 6 11,340 4
1973 264,753 4,254 2 8.925 3 4.671 2
1974
1975
1976
1977 48,553 0 20,150 42 20,150 42
1978 688.113 2,780 0 200 0 2,580-0
1979 1.054 0 0 0
1980 7,328 12 0 0 12-0
1981 27,553 11 0 0 11-0
1982 58,231 9,857 17 3,069 5 6,788-12 -
1983 8,136 4,462 55 4,050 50 412-5-
1984 66,415 0 0 0
1985 262,748 4,250 2 3,077 1 1,173 -0
1986 66,650 8,869 13 100,109 150 91,240 137
1987 367,691 87,805 24 75,022 20 12,783-3 -
1988 659.680 39,289 6 0 39,289-6-
1989 351,715 167,078 48 28,941 8 138,137-39-
1990 172,558 16,823 10 36,515 21 19,692 11
1991 104,741 31,695 30 23,335 22 B,360-8 -
1992 7,938 18,025 227 0 18,025-227 -
1993 24.690 37.794 153 0 37,794 -153 -
1994 794,946 169,735 21 0 169,735-21 -
1995 62,028 27,157 44 0 27,157-44 -
1996 18,909 18,550 98 0 18,550-98-
~i-187
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 229 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS.TURBINES AND GENERATORS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 38,385 68,320- 178-0 68,320 178
1998 6.030 1,666 4.364-
1999 74.079 81,446 110 6,883 9 74.563-101-
2000 3,508 83,229-5,467 -156-77,762
2001 420,906 0 0 0
2002
2003 199,399 0 0 0
2004 411,206 0 0 0
2005 1,560 93 1,467-
2006 40,935 681 2 0 681-2 -
2007 65.312 679 1 312 0 366-1-
2008 65,598 248-0 3,032 5 3,280 5
2009 426,420 37,028 9 4,900 1 32,128-8-
2010 161,151 236,926 147 44,096 27 192,830-120-
TOTAL 6,499,816 866,569 13 397,215 6 469,354-7 -
THREE-YEAR MOVING AVERAGES
55-57 49,592 143 0 118 0 25-056-58 30,170 84 0 0 84-0
57-59 28,943 26 0 0 26-058-60 3.496 44 1 840 24 796 23
59-61 3,496 44 1 840 24 796 23
60-62 3,390 29 1 840 25 812 24
61-63 2,667 0 381 14 381 1462-64 2,667 21 1 381 14 360 1463-65 2,667 26 1 381 14 356 1364-66 7 26 350 0 26-350 -65-67 7 5 64 0 5-64-
66-68 11.741 0 1, ios 9 1, ios 967-69 17.746 0 1,518 9 1,518 968-70 24,367 0 4,618 19 4,618 19
69-71 22,000 0 4,900 22 4,900 2270-72 102,654 1,643 2 9,911 10 8.267 871-73 184,284 3,061 2 9,786 5 6,725 4
72-74 174,918 3,061 2 8,398 5 5,337 3
73 -75 88,251 1,418 2 2,975 3 1,557 2
74 -76
75-77 16,184 0 6,717 42 6,717 4276-78 245,555 927 0 6,783 3 5,857 277-79 245,907 927 0 6,783 3 5,857 2
~i-188
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 230 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS.TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
78-80 232,165 931 0 67 0 864-079-81 11,978 8 0 0 8-080-82 31,037 3.293 11 1,023 3 2,270-7-81-83 31,307 4,777 15 2,373 8 2.404 -8-82-84 44,261 4,773 11 2.373 5 2,400-5 -83 -85 112,433 2,904 3 2,376 2 528-084-86 131,938 4,373 3 34,395 26 30.022 2385-87 232,363 33,641 14 59.403 26 25,761 1186-88 364,674 45,321 12 58,377 16 13,056 487-89 459,695 98,057 21 34,654 8 63,403-14 -88-90 394.651 74,397 19 21,819 6 52,578-13-89-91 209,671 71,865 34 29,597 14 42,268-20-90-92 95,079 22.181 23 19,950 21 2,231-2 -91-93 45,790 29,171 64 7,778 17 21,393-47-
92 -94 275,858 75,185 27 0 75,185-27 -93-95 293,888 78,229 27 0 78,229-27 -94-96 291,961 71,814 25 0 71,814-25 -95-97 39,774 7,538-19-0 7,538 1996-98 19,098 14,580-76-555 3 15,136 7997-99 37,488 6.385 17 2,850 8 3,536-9-98-00 25.862 1,416 5 1,027 4 388-2 -99-01 166,164 594-0 472 0 1,066 100-02 141,471 27,743-20-1,822-1-25,921 1801-03 206,768 0 0 002-04 203,535 0 0 003-05 203,535 520 0 31 0 489-004-06 150,714 747 0 31 0 716-005-07 35,416 973 3 135 0 838-2 -06-08 57,282 371 i 1,115 2 744 107-09 185,777 12,486 7 2,748 1 9,738-5-08-10 217,723 91,236 42 i 7,343 8 73,893-34 -
FIVE-YEAR AVERAGE
06-10 151,883 55,013 36 10,468 7 44,545-29-
~i-189
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 231 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 1,213 24 2 39 3 15 1
1955 43,121 0 587 1 587 1
1956 1,682 43 3 127 8 84 5
1957 10,137 6 0 155 2 149 1
1958 15,801 460 3 8,320 53 7,860 50
1959 14,279 752 5 4,461 31 3,709 26
1960 4.065 344 8 269 7 75-2 -
1961 5,236 64 1 1,888 36 1,824 35
1962 3,823 134 4 1,193 31 1,059 28
1963 16,187 1,080 7 8.877 55 7,797 48
1964 10,368 2,183 21 107 1 2,076-20-
1965 10.412 545 5 713 7 168 2
1966 20,395 45 0 0 45-0
1967 6,116 124 2 0 124~2 -
1968 15,106 179 1 549 4 370 2
1969 6,919 187 3 318 5 131 2
1970 37,630 1,854 5 880 2 974-3 -
1971 29,325 2,867 10 7,756 26 4,889 17
1972 85,067 3,360 4 0 3,360-4 -
1973 17,144 471 3 2,617 15 2,146 13
1974 618 55 9 0 55-9-
1975 27,953 4,183 15 2,326 8 1,857-7-
1976 6,036 4,854 80 316 5 4,538-75 -
1977 8,866 2,668 30 5,911 67 3,243 37
1978 369,539 0 1,087 0 1,087 0
1979 6,353 0 258 4 258 4
1980 12,406 0 0 0
1981 22,262 2,847 13 0 2,847-13-
1982 45,085 4,314 10 821 2 3,493-8-
1983 69,694 7,272 10 1,064 2 6,208-9-
1984 18,774 21,405 114 400 2 21,005-112 -
1985 91,887 11,252 12 0 11,252-12 -
1986 63.312 9,562 15 1,130 2 8,432 -13-
1987 229,256 35,256 15 0 35,256-15-
1988 107,930 108,511 101 0 108,511-101-
1989 38,397 16.196 42 383 1 15,813-41-
1990 42.018 3,113 7 700 2 2,413-6-
1991 74,331 836 1 0 836-1 -
1992 178,402 7,769 4 0 7,769-4 -
1993 28,897 3,096 11 6.238 22 3,142 11
1994 186.808 33,939 18 0 33,939-18 -
1995 19,108 2,776 15 0 2,776-15-
~i-190
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 232 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 33,763 46,820 139 0 46,820-139-
1997 97,088 150 0 0 150-0
1998 47,168 7,150 15 2,880 6 4,270-9-
1999 710,192 103,844 15 797 0 103,047-15-
2000 942,552 19,583-2-86 0 19,669 2
2001 397,940 232 0 149 0 83 -0
2002 79,091 1,066 1 529 1 537-1-
2003 514,219 23 -0 0 23 0
2004 203,428 0 0 0
2005 26,507 3,723 14 637 2 3,086-12 -
2006 21,242 0 0 0
2007 173.471 731 0 0 732 -0
2008 214,024 7,828-4 -441 0 8,270 4
2009 563,480 59,004 10 9,146 2 49,859-9-
2010 242,880 36,816 15 9,415 4 27,401-11-
TOTAL 6,269.002 526,729 8 83.571 1 443,158-7-
THREE-YEAR MOVING AVERAGES
54-56 15,339 22 0 251 2 229 1
55-57 18,313 16 0 290 2 273 1
56-58 9,207 170 2 2,867 31 2,698 2957-59 13.406 406 3 4,312 32 3.906 29
58-60 11,382 519 5 4.350 38 3,831 34
59-61 7,860 387 5 2,206 28 1,819 23
60-62 4,375 181 4 1,117 26 936 21
61-63 8,415 426 5 3,986 47 3,560 42
62 -64 10,126 1,132 11 3,392 34 2,260 22
63-65 12,322 1.269 10 3,232 26 1,963 16
64 -66 13,725 924 7 273 2 651-5-
65-67 12,308 238 2 238 2 0
66-68 13,872 116 1 183 1 67 0
67-69 9,380 163 2 289 3 126 1
68-70 19,885 740 4 582 3 158-1-
69-71 24,625 1,636 7 2,985 12 1.349 570-72 50,674 2,694 5 2,879 6 185 0
71-73 43,845 2,233 5 3,458 8 1,225 3
72-74 34,276 1,295 4 872 3 423 -1-
73-75 15,238 1,570 10 1,648 11 78 1
74 -76 11,536 3,031 26 881 8 2,150-19-
75 -77 14,285 3,902 27 2,851 20 1,051-7-
~i-191
Exhibit NO.1
Case No. IPC-E-12-Q8
J. Spanos. IPC
Page 233 of 491
IDAHO POWER COMPANY
ACCOUNT 334. 00 ACCESSORY ELECTRIC EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 128,147 2,507 2 2,438 2 69-0
77-79 128,253 889 1 2,419 2 1,529 1
78- 80 129,433 0 448 0 448 0
79- 81 13,674 949 7 86 1 863-6-
80- 82 26,584 2,387 9 274 1 2,113-8 -
81-83 45,680 4,811 11 628 1 4.183 -9-
82-84 44,518 10,997 25 762 2 10.235-23 -
83 - 85 60,118 13,310 22 488 1 12,822-21-
84-86 57,991 14,073 24 510 1 13,563-23 -
85- 87 128,152 18.690 15 377 0 18,313-14 -
86- 88 133,499 51,110 38 377 0 50,733-38-
87- 89 125,194 53,321 43 128 0 53,193-42 -
88- 90 62,782 42,6Ò7 68 361 1 42,246-67-
89-91 51,582 6,715 13 361 1 6,354-12 -
90- 92 98,250 3,906 4 233 0 3,673 -4 -
91-93 93,877 3.900 4 2,079 2 1,821-2-
92-94 131,369 14,935 11 2,079 2 12.855-10-
93-95 78,271 13,270 17 2,079 3 11,191-14-
94-96 79,893 27,845 35 0 27,845-35-
95-97 49,986 16,582 33 0 16,582-33-
96-98 59,340 18,040 30 960 2 17,080-29-
97-99 284,816 37,048 13 1,226 0 35,822-13-
98-00 566,638 30,470 5 1,254 0 29,216-5~
99-01 683,562 28,164 4 344 0 27,820-4 -
00-02 473,194 6,095-1-255 0 6,350 1
01-03 330,417 425 0 226 0 199-0
02-04 265,579 348 0 176 0 171-0
03-05 248,051 1,233 0 212 0 1.021-0
04-06 83,726 1,241 1 212 0 1,029-1-
05-07 73,740 1,485 2 212 0 1,272-2-
06-08 136,246 2,366-2 -147 0 2,513 2
07-09 316,991 17,303 5 3,196 1 14,107-4-
08-10 340,128 29,331 9 6,334 2 22,997-7-
FIVE-YEAR AVERAGE
06-10 243,019 17,745 7 3,800 2 13,944-6-
~i-192
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 234 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 480 0 0 0
1955 2,029 0 325 16 325 16
1956 64 0 0 0
1957 3,562 0 0 0
1958 897 0 674 75 674 75
1959 1,954 9 0 121 6 112 6
1960 317 0 130 41 130 41
1961 155 0 0 0
1962 4,311 0 2,680 62 2,680 62
1963
1964 726 138 19 0 138-19-
1965 150 0 50 33 50 33
1966 2,224 0 2,150 97 2,150 97
1967 3,319 0 10 0 10 0
1968
1969 3,870 0 25 1 25 1
1970 1,454 0 200 14 200 14
1971 1,131 0 0 0
1972 3,541 25 1 1.300 37 1,275 36
1973 621 0 0 0
1974 1,938 0 0 0
1975 441 27 6 0 27-6 -
1976 2,482 80 3 243 10 163 7
1977 678 0 417 62 417 62
1978 89,293 339 0 1,108 1 769 1
1979 2.321 0 10 0 10 0
1980 6,535 0 0 0
1981 1,334 0 0 0
1982 1,360 20,583 2,517 185 18,066-
1983 30,864 247 1 192 1 55-0
1984 5,050 0 350 7 350 7
1985 49,842 0 720 1 720 1
1986 14,951 205 1 381 3 176 1
1987 10,383 73 1 1.400 13 1,327 13
1988 10,395 317 3 207 2 110-1-
1989 3.227 5.957 185 395 12 5,562-172-
1990 12,723 0 0 0
1991 100,469 226 0 431 0 205 0
1992 39,041 514 1 4,275 11 3,761 10
1993 19,865 4,027 20 14,150 71 10,123 51
1994 51,363 1,072 2 900 2 172 -0
1995 6,495 613 9 1,050 16 437 7
111-193
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 235 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MI SCELLAEOUS POWER PLANT EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 126.172 3,130 2 400 0 2,730-2 -
1997 68,078 637 1 290 0 347-1-
1998 22,408 22,408-
1999 9,625 25,995- 270-0 25,995 270
2000 62,065 3,587 6 0 3,587-6 -
2001 3,938 0 0 0
2002 15,236 0 0 0
2003 26,482 0 0 0
2004 34,217 0 0 0
2005 28,652 0 0 0
2006
2007 2,954 0 0 0
2008 10,020 0 0 0
2009 163,821 0 0 0
2010 67,941 0 0 0
TOTAL 1,111,058 38,219 3 37,101 3 1,118-0
THREE-YEAR MOVING AVERAGES
54-56 858 0 108 13 108 13
55-57 1,885 0 108 6 108 6
56-58 1,508 0 225 15 225 15
57-59 2,138 3 0 265 12 262 12
58~60 1,056 3 0 308 29 305 29
59-61 809 3 0 84 10 81 10
60-62 1,594 0 937 59 937 59
61-63 1,489 0 893 60 893 60
62-64 1,679 46 3 893 53 847 50
63-65 292 46 16 17 6 29-10-
64-66 1.033 46 4 733 71 687 67
65-67 1,898 0 737 39 737 39
66-68 1.848 0 720 39 720 39
67-69 2,396 0 12 0 12 0
68-70 1,775 0 75 4 75 4
69-71 2,152 0 75 3 75 3
70-72 2,042 8 0 500 24 492 24
71-73 1.764 8 0 433 25 425 24
72 -74 2,033 8 0 433 21 425 21
73 -75 1,000 9 1 0 9-1 -
74-76 1.620 36 2 81 5 45 3
75 -77 1/200 36 3 220 18 184 15
~i-194
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 236 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 30,818 140 0 589 2 450 1
77-79 30,764 113 0 512 2 399 178-80 32,716 113 0 373 1 260 179-81 3,397 0 3 0 3 0
80- 82 3,076 6,861 223 839 27 6,022-196-
81- 83 11,186 6,943 62 903 8 6,040-54 -82-84 12,425 6,943 56 1,020 8 5,924 -48 -
83 - 85 28,585 82 0 421 1 338 184-86 23,2B1 68 0 484 2 415 2
85-87 25.059 93 0 834 3 741 3
86 -88 11,910 198 2 663 6 464 487-89 8,002 2,116 26 667 8 1.448-18-
88-90 8,782 2,091 24 201 2 1,891-22 -
89-91 38,806 2.061 5 275 1 1,786-5-90-92 50,744 247 0 1,569 3 1,322 3
91- 93 53.125 1.589 3 6,285 12 4.696 992-94 36,756 1,871 5 6,442 18 4,571 1293-95 25,908 1,904 7 5.367 21 3,463 13
94-96 61,343 1,605 3 783 1 822 -1-95-97 66,915 1,460 2 580 1 880-1-96-98 64,750 8.725 13 230 0 8,495-13-
97-99 25,901 983 -4 -97 0 1,080 4
98- 00 23,897 0 0 099-01 25,209 7.469-30-0 7,469 3000-02 27,080 1,196 4 0 1,196 -4-
01-03 15,219 0 0 0
02 - 04 25,312 0 0 003-05 29,784 0 0 0
04- 06 20,957 0 0 005-07 10,536 0 0 006-08 4,325 0 0 007-09 58,932 0 0 0
08-10 80,594 0 0 0
FIVE-YEAR AVERAGE
06 - 10 48,947 0 0 0
~i-195
Exhibit NO.1
Case No. IPC-E-12..8
J. Spanos, IPC
Page 237 of 491
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 130,313 676 1 0 676-1-
1997
1998
1999
2000 17,570 0 0 0
2001 7,728 0 0 0
2002
2003
2004
2005 13,026 0 0 0
2006
2007
2008
2009
2010
TOTAL 168.636 676 0 0 676-0
THREE-YEAR MOVING AVERAGES
96-98 43,438 225 1 0 225-1-
97-99
98-00 5,857 0 0 0
99-01 8,433 0 0 0
00-02 8,433 0 0 0
01-03 2,576 0 0 0
02-04
03-05 4.342 0 0 0
04-06 4,342 0 0 0
05-07 4,342 0 0 0
06-08
07-09
08-10
FIVE-YEAR AVERAGE
06-10
111-196
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 238 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT peT AMOUNT PCT
1956 768 0 289 38 289 38
1957 1,672 0 1,572 94 1,572 94
1958 2,277 21 1 1,778 78 1,757 77
1959 52 13 39-
1960 1,111 257 23 11 1 246-22 -
1961 3,295 177 5 1,503 46 1,326 40
1962 1,281 1,317 103 43 3 1,274-99-
1963 837 322 38 634 76 312 37
1964 6,760 704 10 107 2 597-9-
1965 2,403 1,183 49 0 1,183 -49-
1966 9,768 2,413 25 151 2 2.262-23 -
1967 8,994 861 10 123 1 738-8 -
1968 6,324 1,669 26 626 10 1.043-16-
1969 4,250 708 17 1,139 27 431 10
1970 1,534 112 7 261 17 149 10
1971 3.058 1,706 56 1,788 58 82 3
1972 25,513 1,684 7 6,335 25 4,651 18
1973 3,053 4,655 152 22 1 4,633 -152 -
1974 811 908 112 375 46 533 -66-
1975 1,652 0 50 3 50 3
1976 549 4.609 840 0 4.609-840-
1977 28,162 2.334 8 8.052 29 5,718 20
1978 48.779 42,208 87 0 42,208-87 -
1979 19,018 0 13,693 72 13,693 72
1980 11,264 11.453 102 520 5 10,933-97-
1981 14,701 27.830 189 302 2 27,528-187-
1982 29.659 0 0 0
1983 65.464 3,331 5 947 1 2,384 -4 -
1984 12,694 29,379 231 4,076 32 25,303-199-
1985 71,811 35,226 49 2,806 4 32,420-45-
1986 578 0 0 0
1987 5 5
1988 10,371 4,555 44 158 2 4,397 -42 -
1989 33.565 10,337 31 0 10,337-31-
1990 7,015 4,387 63 1 0 4,386-63-
1991 34,745 15,899 46 0 15.899-46-
1992 19.632 25,479 130 0 25,479-130 -
1993 32,165 7.172 22 0 7.172 -22 -
1994 7,244 16,584 229 77 1 16,507-228 -
1995 10,620 10,620-
1996 10,883 2.773 25 692 -6-3,466-32 -
1997 41,528 44,258 107 225-1-44,483-107 -
~i-197
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 239 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT peT
1998 18,034 1,217 16,817-
1999 47.125 35,590 76 969 2 34.621-73 -
2000 7,477 3.485 47 870 12 2,615-35 -
2001 16,575 4.210 25 6.582 40 2,372 14
2002 117,319 5,941 5 753 1 5,188 -4 -
2003 49,423 139 0 4,625 -9-4,764-10-
2004 28.117 26,895 96 2,500 9 24,395-87-
2005 11,613 1.780 15 331 3 1,449-12 -
2006 75,549 59,239 78 7,165 9 52,074 -69-
2007 54,045 3,991 7 96 0 3,894 -7-
2008 21,264 8,929 42 23,633 ILL 14.704 69
2009 123,502 20,676 17 3,050 2 17,626-14-
2010 220,357 148,123 67 33,686 15 114,437-52 -
TOTAL 1,357.555 654.216 48 122,767 9 531,449-39-
THREE-YEAR MOVING AVERAGES
56-58 1.572 7 0 i,213 77 1.206 77
57-59 1.316 24 2 1,121 85 1,097 83
58-60 1,129 no 10 601 53 491 43
59-61 1,469 162 11 509 35 347 24
60-62 1,896 584 31 519 27 65-3 -
61-63 1.804 605 34 727 40 121 7
62-64 2,959 781 26 261 9 520-18 -
63-65 3,333 736 22 247 7 489-15-
64-66 6,310 1,433 23 86 1 1,347-21 -
65-67 7,055 1,486 21 91 1 1,394 -20-
66-68 8,362 1,648 20 300 4 1,348-16-
67-69 6,523 1,079 17 629 10 450-7 -
68-70 4.036 830 21 675 17 154 -4-
69-71 2,947 842 29 1,063 36 221 7
70-72 10.035 1,167 12 2,795 28 1,627 16
71-73 10,541 2,682 25 2,715 26 33 0
72-74 9,792 2,416 25 2,244 23 172-2 -
73 -75 1,839 1,854 101 149 8 1, 705-93 -
74 -76 1,004 1,839 183 142 14 1, 697-169-
75-77 10,121 2,314 23 2,701 27 386 4
76-78 25, 830 16,384 63 2,684 10 13,700-53 -
77-79 31,986 14,847 46 7,248 23 7,599-24 -
78-80 26,354 17,887 68 4,738 18 13,149-50-
79-81 14,994 13,094 87 4,838 32 8,256-55-
111-198
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 240 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
80-82 18,541 13,094 71 274 1 12,820-69-
81-83 36,608 10,387 28 416 1 9.971-27-
82-84 35,939 10,903 30 1,674 5 9,229-26-
83 -85 49,990 22,645 45 2,610 5 20,036-40-
84-86 28,361 21,535 76 2,294 8 19,241-68-
85-87 24,130 11,742 49 937 4 10,805-45-
86-88 3.650 1,518 42 54 1 1,464-40-
87-89 14,645 4,964 34 54 0 4,910-34-
88- 90 16,984 6,426 38 53 0 6.373-38-
89-91 25.108 10,208 41 0 10,207-41-
90-92 20,464 15,255 75 0 15.255-75-
91-93 28,847 16,183 56 0 16,183 -56-
92 -94 19,680 16,412 83 26 0 16,386-83 -
93-95 13,136 11,459 87 26 0 11.433-87-
94-96 6,042 9,992 165 205-3-10.198-169-95-97 17,470 19,217 110 306-2 -19,523-112-
96-98 17,470 21,688 124 100 1 21,589-124 -
97-99 29,551 32,627 110 654 2 31,974-108-
98 -00 18,201 19,036 ios 1,019 6 18,018-99-
99-01 23.726 14,429 61 2,807 12 11,621-49-
00-02 47,124 4,546 10 2,735 6 1,810-4 -
01-03 61,106 3,430 6 904 1 2.527-4 -
02-04 64,953 10,992 17 457-1-11,449-18-
03 -05 29.718 9,605 32 598-2-10,203-34 -
04-06 38,426 29,305 76 3.332 9 25,973-68-
05-07 47,069 21,670 46 2.531 5 19,139-41-
06-08 50,286 24,053 48 10,298 20 13,755-27-
07-09 66,270 11,198 17 8,926 13 2,272-3 -
08-10 121,708 59,243 49 20,123 17 39,120-32-
FIVE-YEAR AVERAGE
06-10 98,943 48,192 49 13.526 14 34,666-35-
111-199
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 241 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 20 1 5 91 455 90 450
1955 912 202 22 663 73 461 51
1956 30,633 883 3 1, 029 3 146 0
1957 59,300 6 0 1.017 2 1,011 2
1958 23,646 631 3 16,338 69 15,707 66
1959 9,748 1,129 12 6,084 62 4,955 51
1960 5,959 1,864 31 4,689 79 2,825 47
1961 37,385 973 3 22,098 59 21,125 57
1962 90.238 4,141 5 10,822 12 6,681 7
1963 21,489 691 3 3,986 19 3,295 15
1964 16,081 1.188 7 1,343 8 155 1
1965 21.527 1,119 5 2,215 10 1,096 5
1966 101,238 2,687 3 10,435 10 7,748 8
1967 86,027 2.964 3 4,388 5 1,424 2
1968 58,817 2,715 5 2,723 5 8 0
1969 24,586 3,095 13 4,099 17 1,004 4
1970 102,637 3,873 4 32,333 32 28,460 28
1971 31,169 4,005 13 21,332 68 17,327 56
1972 238,443 5,028 2 80,521 34 75,493 32
1973 99,945 16.759 17 16.190 16 569-1-
1974 98,126 4,731 5 41.052 42 36,321 37
1975 76,749 9,723 13 13,075 17 3,352 4
1976 70,576 18,191 26 7,608 11 10.583-15-
1977 136,767 14,927 11 65,548 48 50.621 37
1978 329,879 59,149 18 19.308 6 39,841-12-
1979 148,412 15,449 10 102,241 69 86 ¡ 792 58
1980 171,033 17,446 10 34.863 20 17,417 10
1981 226,033 11.005 5 37,262 16 26 ¡ 257 12
1982 181,315 13.139 7 29,825 16 16,686 9
1983 313,263 0 30,154 10 30.154 10
1984 152,209 44,539 29 11.518 8 33,021-22 -
1985 126.999 19,187 15 760 1 18,427-15-
1986 164,344 5,332 3 3,840 2 1,492 -1-
1987 27,936 4,497 16 1,395 5 3,102 -11-
19B8 201,930 0 288 0 288 0
1989 203,179 36,024 18 109,758 54 73,734 36
1990 96,055 16,771 17 5,609 6 11,162-12 -
1991 342,456 60,550 18 4,366 1 56,184-16 -
1992 782,968 134,174 17 2,164 0 132,010-17 -
1993 801,699 66,609 8 4,123 1 62,486-8-
1994 158,764 73,664 46 6,336 4 67,328-42 -
1995 1,669,806 109,449 7 99,616 6 9,833 -1-
111-200
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 242 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 1,108,518 127,143 11 23,559 2 103.584-9-
1997 3.436,072 233,112 7 33,264 1 199,848-6 -
1998 154,549 344,409 223 13,797 9 330,611-214-
1999 1,257.541 21,944 2 12,203 1 9,741-1-
2000 1,381,201 69,343 5 17,260 1 52,084-4-
2001 1.229.694 90,065 7 38,133 3 51,932-4-
2002 3,683,450 236,245 6 677,410 18 441, 165 12
2003 519,791 378,219 73 39,963 8 338,256-65-
2004 1,332,399 540,685 41 60,904 5 479,782-36-
2005 5,258,014 521,908 10 35,003 1 486,905-9-
2006 1,644,354 315,105 19 86,926 5 228.179-14-
2007 2,177,756 407,488 19 175.475 8 232,013-11-
2008 2,099,126 287,072 14 241,378 11 45,694-2 -
2009 1,084,667 46,084 4 12,165-1-58,249-5-
2010 877.677 24,316 3 3,358 0 20,958-2-
TOTAL 34,785,108 4,431.648 13 2,319,572 7 2.112,076-6 -
THREE-YEAR MOVING AVERAGES
54-56 10,522 362 3 594 6 232 2
55-57 30,282 364 1 903 3 539 2
56-58 37,860 507 1 6,128 16 5,621 15
57-59 30.898 589 2 7.813 25 7,224 23
58-60 13,118 1.208 9 9,037 69 7,829 60
59-61 17,697 1,322 7 10,957 62 9,635 54
60-62 44,527 2.326 5 12,536 28 10,210 23
61-63 49,704 1,935 4 12.302 25 10,367 21
62-64 42,603 2.007 5 5,384 13 3,377 8
63-65 19,699 999 5 2.515 13 1,515 8
64-66 46,282 1,665 4 4,664 10 3,000 665-67 69,597 2,257 3 5,679 8 3.423 5
66-68 82,027 2.789 3 5,849 7 3,060 4
67-69 56,477 2,925 5 3,737 7 812 1
68 -70 62,013 3,228 5 13,052 21 9.824 16
69-71 52,797 3.658 7 19,255 36 15,597 30
70-72 124.083 4,302 3 44,729 36 40.427 33
71-73 123,186 8,597 7 39,348 32 30,750 25
72-74 145,505 8,839 6 45,921 32 37,082 25
73 -75 91,607 10,404 11 23,439 26 13,035 14
74 -76 81,817 10,882 13 20,578 25 9,697 12
75 -77 94,697 14.280 15 28,744 30 14,463 15
~i-201
Exhibit No. 1
Case No. IPC-E~12-o8
J. Spanos, IPC
Page 243 of 491
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 179,074 30,756 17 30,821 17 66 0
77-79 205,019 29,842 15 62,366 30 32,524 16
78-80 216,441 30,681 14 52,137 24 21,456 10
79-81 181,826 14,633 8 58,122 32 43,489 24
80-82 192,794 13,863 7 33.983 18 20.120 10
81- 83 240,204 8,048 3 32,414 13 24,366 10
82-84 215,596 19,226 9 23,832 11 4,606 2
83-85 197,490 21,242 11 14,144 7 7,098-4 -
84-86 147,851 23,019 16 5,373 4 17,647-12 -
85-87 106,426 9,672 9 1,998 2 7,674-7-
86-88 131,403 3,276 2 1,841 1 1,435-1-
87-89 144,348 13,507 9 37,147 26 23,640 16
88-90 167,055 17,598 11 38.552 23 20.953 13
89-91 213.897 37.782 18 39,911 19 2,129 1
90-92 407,160 70.498 17 4,046 1 66,452-16-
91-93 642,374 87, ILL 14 3,551 1 83,560-13-
92-94 581,144 91.482 16 4,208 1 87,275-15-
93 -95 876,756 83.241 9 36,692 4 46,549-5-
94-96 979,029 103,419 11 43,170 4 60,248-6-
95-97 2,071.465 156,568 8 52,146 3 104,422-5 -
96-98 1,566,380 234,888 15 23,540 2 211,348-13 -
97-99 1,616,054 199.822 12 19.755 1 180,067-11-
98-00 931,097 145,232 16 14.420 2 130,812-14 -
99-01 1.289.479 60,451 5 22,532 2 37,919-3 -
00-02 2,098.115 131,884 6 244,268 12 112,383 5
01-03 1,810,978 234,843 13 251,835 14 16,992 1
02-04 1,845,213 385.050 21 259,425 14 125,624-7-
03 -05 2,370,068 480,270 20 45,290 2 434,981-18-
04-06 2,744.923 459,233 17 60,944 2 398,288-15 -
05-07 3,026,708 414,833 14 99,135 3 315,699-10-
06-08 1,973,745 336,555 17 167,926 9 168,629-9-
07-09 1.787,183 246,881 14 134,896 8 111,985-6-
08-10 1,353,823 119,157 9 77,524 6 41,634-3 -
FIVE-YEAR AVERAGE
06-10 1,576.716 216,013 14 98,994 6 117,019-7 -
~i-202
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 244 of 491
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AN FIXTUES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1972 3,939 3,710 94 1,558 40 2.152-55-
1973 4,358 576 13 0 576-13-
1974 14,110 1,209 9 1.551 11 342 2
1975
1976 353 96 257-
1977 1.372 563 41 0 563-41-
1978
1979
1980 708 708
1981 29,473 10,720 36 12,998 44 2,278 8
1982
1983
1984
1985
1986 769 0 0 0
1987
1988
1989
1990 9,767 9.767-
1991 6.431 186 3 0 186-3 -
1992 3,930 3,930-
1993 425 425-
1994 11,682 10,549 90 0 10,549-90-
1995 2,420 2,420-
1996 652-606-46
1997 769 5,824 758 0 5,824-758-
1998 11 11-
1999 11-11
2000 476 5,395 132 28 5,263-
2001 5.425 1.124 4,301-
2002
2003 69,846 10,577-15-1,185-2-9.392 13
2004 80,221 21,547 27 77-0 21,624 -27 -
2005 67,152 32,596 49 4,237 6 28,359-42 -
2006
2007 56,209 30,671-55-10 0 30.681 55
2008 64,506 18,984 29 7.084 11 11,900-18-
2009
2oio
TOTAL 411,313 92,279 22 27,630 7 64.649-16 -
~i-203
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 245 of 491
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
72-74 7.469 1.832 25 1,036 14 795-11-
73-75 6,156 595 10 517 8 78-1-
74-76 4.703 521 11 549 12 28 1
75-77 457 305 67 32 7 273 -60-
76-78 457 305 67 32 7 273 -60-
77-79 457 188 41 0 188-41-
78- 80 236 236
79-81 9.824 3,573 36 4,569 47 995 10
80-82 9,824 3,573 36 4,569 47 995 10
81-83 9,824 3.573 36 4,333 44 759 8
82-84
83 - 85
84 - 86 256 0 0 0
85- 87 256 0 0 0
86 - 88 256 0 0 0
87-89
88- 90 3,256 3,256-
89-91 2,144 3,318 155 0 3,318-155-
90-92 2,144 4,628 216 0 4,628-216-
91-93 2.144 1,514 71 0 1,514-71-
92-94 3,894 4,968 128 0 4,968-128-
93-95 3.894 4.465 115 0 4,465-115-
94-96 3,894 4.106 105 202 -5-4,308 -111-
95-97 256 2.531 988 202 -79-2,733-
96-98 256 1,728 674 202 -79-1,930-753-
97-99 256 1,941 758 0 1,941-758-
98-00 159 1,798 44 28 1,754 -
99-01 159 3,603 418 264 3,184 -
00-02 159 3,607 418 264 3.188-
01-03 23,282 1,717-7-20-0 1,697 7
02-04 50.022 3,657 7 421-1-4,077 -8-
03 - 05 72,406 14,522 20 992 1 13,530-19-
04 -06 49,124 18,048 37 1,387 3 16,661-34-
05 -07 41,120 642 2 1,416 3 774 2
06 -08 40,239 3,896-10-2.365 6 6,260 16
07 -09 40,239 3,896-10-2,365 6 6,260 16
08- 10 21,502 6,328 29 2,361 11 3,967 -18-
FIVE-YEAR AVERAGE
06-10 24,143 2,337-10-1,419 6 3,756 16
~i-204
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 246 of 491
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 49,112 15,076 31 9,792 20 5,284-11-
1955 23,016 8,166 35 6,407 28 1,759-8-
1956 44,190 18,417 42 10,643 24 7,774-18 -
1957 38,135 21,314 56 9,298 24 12,016-32 -
1958 109,197 38,823 36 25,958 24 12.865-12 -
1959 28.402 17,578 62 10.111 36 7,467-26 -
1960 43.035 29,490 69 6.991 16 22,499-52-
1961 19,851 12,179 61 8,131 41 4,048-20-
1962 46,417 24,157 52 10,637 23 13,520-29-
1963 46.606 27,628 59 11.687 25 15,941-34 -
1964 45,107 20.160 45 8,066 18 12,094-27-
1965 50,386 16,640 33 11,372 23 5,268-10-
1966 56,087 24,569 44 11,682 21 12,887-23 -
1967 154,402 59,337 38 13,893 9 45,444-29-
1968 63,038 42,843 68 10,238 16 32,605-52-
1969 44.192 30,251 68 5,125 12 25,126-57-
1970 67,944 31,811 47 3,836 6 27,975-41-
1971 43,439 48,932 113 5,985 14 42,947-99-
1972 35,659 35.407 99 3.621 10 31,786-89-
1973 51,727 29,965 58 10,891 21 19,074-37-
1974 60,210 33.965 56 21,377 36 12.588-21-
1975 318,477 97,701 31 35,831 11 61,870-19-
1976 124,974 64,776 52 26.021 21 38.755-31-
1977 61,839 60.203 97 35,349 57 24,854-40-
1978 40,328 41,072 102 5.151 13 35,921-89-
1979 31,984 64,309 201 10,946 34 53,363-167-
1980 317,784 211.097 66 11,798 4 199,299-63 -
1981 134,058 284.181 212 288,930 216 4.749 4
1982 69,586 54,461 78 24,257 35 30,204-43 -
1983 165,222 309,618 187 72,024 44 237,594-144-
1984 72,721 358,947 494 22,162 30 336,785-463 -
1985 229,056 482,804 211 39,138 17 443,666-194-
1986 175,383 253,707 145 11,671 7 242,036-138-
1987 113,224 234,997 208 20,319 18 214,678-190-
1988 118,475 115,982 98 13,768 12 102,214-86-
1989 94,641 133,828 141 37,707 40 96,121-102-
1990 164,981 172,568 105 4,430 3 168,138-102-
1991 164.247 403.544 246 28,292 17 375,252-228-
1992 100,686 438,182 435 5,604 6 432,578-430 -
1993 300,827 294,603 913 4,699 2 289,904-96-
1994 226,897 388,338 171 6,411 3 381,927-168-
1995 326,627 194,239 59 40,410 12 153,829-47 -
~i-205
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 247 of 491
IDAHO POWER COMPANY
ACCOUN 355.00 POLES AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 595,748 734,842 123 27,248-5-762,090-128-
1997 422,225 406,604 96 26,023-6-432,627-102 -
1998 181.604 485.753 267 21,041 12 464,712-256-
1999 96,600 131,583 136 15,875 16 115,709-120-
2000 894,409 338,151 38 44,919 5 293,232-33 -
2001 302,088 171,875 57 21,820 7 150,054-50-
2002 212,061 115,004 54 7,985 4 107,019-50 -
2003 316,643 126,094 40 6,312 2 119,782-38 -
2004 309,685 252,844 82 29,774 10 223.069-72 -
2005 568,129 234,266 41 5,014-1-239,280-42 -
2006 310,268 379,609 122 160,224 52 219,385-71-
2007 375,227 1.146,258 305 484,688 129 661,570-176-
2008 555,010 814,221 147 87,235 16 726,985-131-
2009 350,520 391.299 112 40,178 11 351,121-100-
2010 490,212 515,042 105 59,987 12 455,055-93 -
TOTAL 10,452,598 11,489,309 110 1,882.413 18 9,606,896-92-
THREE-YEAR MOVING AVERAGES
54-56 38,773 13,886 36 8,947 23 4,939-13 -
55-57 35,114 15,966 45 8,783 25 7,183 -20-
56-58 63,841 26,185 41 15,300 24 10,885-17-
57 -59 58,578 25,905 44 15.122 26 10,783-18-
58-60 60,211 28,630 48 14,353 24 14.277-24 -
59-61 30,429 19,749 65 8,411 28 11.338-37-
60-62 36,434 21,942 60 8,586 24 13,356-37 -
61-63 37,625 21,321 57 10,152 27 11,170-30-
62-64 46.043 23,982 52 10,130 22 13,852-30-
63-65 47,366 21,476 45 10,375 22 11,101-23-
64-66 50.527 20,456 40 10,373 21 10,083-20-
65-67 86,958 33,515 39 12.316 14 21,200-24-
66-68 91,176 42.250 46 11,938 13 30,312-33 -
67-69 87,211 44,144 51 9.752 11 34,392 -39-
68-70 58,391 34,968 60 6,400 11 28,569-49-
69-71 51,858 36,998 71 4,982 10 32,016-62 -
70-72 49,014 38,717 79 4,481 9 34,236-70-
71-73 43,608 38,101 87 6,832 16 31,269-72-
72 -74 49,199 33,112 67 11.963 24 21.149-43 -
73 -75 143,471 53.877 38 22,700 16 31,177-22 -
74 -76 167,887 65,481 39 27,743 17 37.738-22 -
75-77 168,430 74,227 44 32,400 19 41.826-25 -
~i-206
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 248 of 491
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AN FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 75,714 55,350 73 22.174 29 33,177-44-77-79 44,717 55,195 123 17,149 38 38,046-85 -
78-80 130.032 105,493 81 9,298 7 96.194-74 -
79-81 161,275 186,529 116 103,891 64 82.638-51-
80- 82 173.809 183.246 105 108,328 62 74,918-43 -
81-83 122,955 216,087 176 128,404 104 87,683-71-
82-84 102.510 241.009 235 39,481 39 201,528-197-
B3-85 155,666 383,790 247 44,441 29 339,348-218-
84-86 159,053 365,153 230 24/324 15 340,829-214-
85-87 172,554 323,836 188 23,709 14 300.127-174-
86- 88 135,694 201,562 149 15,253 11 186.309-137-
87-89 108,780 161.602 149 23,931 22 137,671-127-
88-90 126,032 140,793 112 18,635 15 122,158-97 -
89-91 141,290 236,647 167 23.476 17 213,170-151-
90- 92 143/305 338,098 236 12/775 9 325,323-227 -
91~93 188,587 378/776 201 12/865 7 365,911-194-
92-94 209,470 373,708 178 5/571 3 368,136-176-
93 -95 284,784 292,393 103 17.173 6 275,220-97-
94-96 383,091 439,140 115 6/524 2 432,615-113-
95-97 448,200 445,229 99 4.287-1-449/515-100-
96-98 399/859 542,400 136 10.743-3 -553.143-138-
97-99 233,476 341.313 146 3.631 2 337,683-145 -
98-00 390,871 318.496 81 27.278 7 291.218-75-
99-01 431,032 213,870 50 27,538 6 186,332-43 -
00-02 469,519 208.343 44 24/908 5 183.435-39-
01-03 276,931 137,658 50 12/039 4 125,618-45 -
02-04 279,463 164,647 59 14,691 5 149,957-54-
03-05 398,152 204/401 51 10/357 3 194,044-49-
04-06 396.027 288/906 73 61,661 16 227,245-57 -
05-07 417/875 586,711 140 213,299 51 373,412-89-
06-08 413/502 780,029 189 244,049 59 535/980-130 -
07-09 426/919 783,926 184 204,034 48 579.892-136 -
08-10 465.248 573,520 123 62,467 13 511,054-110-
FIVE-YEAR AVERAGE
06 -10 416,248 649,286 156 166,462 40 482,823-116-
~i-207
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 249 of 491
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
8.UMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 35,983 5,197 14 26,632 74 21,435 60
1955 29,978 3,073 10 13,532 45 10,459 35
1956 42,685 6,883 16 19,946 47 13,063 31
1957 39,849 14,278 36 24,577 62 10,299 26
1958 124,280 22,019 18 48,524 39 26,505 21
1959 25,962 5,527 21 14,493 56 8,966 35
1960 98,426 19,532 20 122,714 125 103,182 105
1961 79,510 12,664 16 49,579 62 36.915 46
1962 63,985 17,700 28 37,773 59 20,073 31
1963 82,667 23,501 28 49,214 60 25,713 31
1964 28,549 7,092 25 24,503 86 17,411 61
1965 49,873 12,588 25 27,830 56 15,242 31
1966 63,442 13,994 22 33,896 53 19,902 31
1967 176,943 31,542 18 111,956 63 80,414 45
1968 62,255 14,612 23 36,509 59 21,897 35
1969 40,733 14,253 35 35,138 86 20,885 51
1970 82,366 6,386 8 6,386 8 0
1971 43,847 43.327 99 113,228 258 69,901 159
1972 42,660 48,002 113 17,844 42 30,158-71-
1973 46,584 3,353 7 21,535 46 18,182 39
1974 99,532 25,537 26 42,766 43 17,229 17
1975 99,462 83.287 84 147,372 148 64,085 64
1976 169,209 59,958 35 150,729 89 90,771 54
1977 107,358 54,479 51 0 54,479-51-
1978 47,030 12,275 26 23,364 50 11,089 24
1979 34,916 13,395 38 21,293 61 7,898 23
1980 67.909 38,439 57 33,388 49 5,051-7-
1981 106,346.76.735 72 142,159 134 65,424 62
1982 57.799 73,227 127 50,778 88 22,449-39-
1983 107,927 67.352 62 67,191 62 161-0
1984 32,325 133,413 413 36,112 112 97,301-301-
1985 103,635 23,900 23 35,455 34 11,555 11
1986 36,938 27,427 74 20,983 57 6,444-17-
1987 53,727 62,732 117 86,261 161 23,529 44
1988 69,934 56.856 81 40,660 58 16,196-23 -
1989 89,019 52,356 59 19,747 22 32,609-37 -
1990 28,001 27,824 99 27,027 97 797-3 -
1991 131,873 91.520 69 50,730 38 40,790-31-
1992 45,997 110,876 241 26,029 57 84,847-184 -
1993 141,816 iiO,974 78 20,826 15 90,148-64 -
1994 153,780 197,407 128 14,561 9 182,846-119-
1995 318,905 138,201 43 42,848 13 95,353-30 -
~i-208
Exhibit No. 1
Case No. IPC.E-12-Q8
J. Spanos, IPC
Page 250 of 491
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 408,641 349,676 86 32.150 8 317,526-78-
1997 363,918 184,118 51 19,353-5-203,471-56-
1998 728,285 139,891 19 11,172 2 128.718-18-
1999 105,266 129,478 123 8,620 8 120,859-115-
2000 346,235 225,976 65 34,149 10 191.827-55-
2001 261,006 168,416 65 20,169 8 148,247-57 -
2002 639,468 132,394 21 7,677 1 124,717-20-
2003 259.018 161.821 62 9,847 4 151.973-59-
2004 184,774 332,964 180 46,053 25 286,912-155-
2005 1,181,484 334,333 28 15,963 1 318,370-27-
2006 223,382 386,743 173 229,412 103 157,330-70-
2007 137,462 1,335,946 972 672,647 489 663,299-483 -
2008 802,568 619,174 77 67,192 8 551.981-69-
2009 431,505 263,180 61 24,939 6 238,241-55-
2010 524,015 632,963 121 49,751 9 583.212-111-
TOTAL 9,961,041 7,260,766 73 3.146,477 32 4,114,289-41-
THREE-YEAR MOVING AVERAGES
54-56 36,215 5,051 14 20,037 55 14,986 41
55-57 37,504 8,078 22 19,352 52 11.274 30
56-58 68,938 14,393 21 31,016 45 16,622 24
57-59 63,364 13,941 22 29.198 46 15,257 24
58-60 82,889 15,693 19 61.910 75 46,218 56
59-61 67,966 12,574 19 62,262 92 49,688 73
60-62 80,640 16,632 21 70,022 87 53,390 66
61-.63 75.387 17.955 24 45.522 60 27,567 37
62-64 58,400 16,098 28 37.163 64 21.066 36
63-65 53,696 14,394 27 33,849 63 19.455 36
64-66 47,288 11,225 24 28,743 61 17,518 37
65-67 96,753 19,375 20 57,894 60 38,519 40
66-68 100,880 20,049 20 60.787 60 40,738 40
67-69 93,310 20,136 22 61,201 66 41,065 44
68-70 61,785 11,750 19 26,011 42 14,261 23
69-71 55,649 21,322 38 51,584 93 30,262 54
70-72 56,291 32,572 58 45,819 81 13,248 24
71-73 44,364 31,561 71 50,869 115 19,308 44
72 -74 62.925 25,631 41 27,382 44 1,751 3
73 -75 81,859 37,392 46 70,558 86 33,165 41
74 -76 122,734 56 t 261 46 113,622 93 57,362 47
75-77 125,343 65,908 53 99,367 79 33,459 27
111-209
Exhibit No. 1
Case No. IPC-E-12"'08
J. Spanos, IPC
Page 251 of 491
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUN PCT
THREE-YEAR MOVING AVERAGES
76 -78 107,866 42,237 39 58,031 54 15.794 15
77-79 63,101 26,716 42 14,886 24 11,831-19-
78-80 49,952 21,3~0 43 26,015 52 4,645 9
79- 81 69,724 42,856 61 65,613 94 22,757 33
80-82 77,351 62,800 81 75,442 98 12,641 16
81- 83 90,691 72,438 80 86,709 96 14.271 16
82-84 66,017 91,331 138 51,360 78 39.970-61-
83 -85 81,296 74,888 92 46,253 57 28,636-35-
84 - 86 57,633 61,580 107 30,850 54 30,730-53 -
85-87 64,767 38,020 59 47,566 73 9,547 15
86 - 88 53,533 49,005 92 49,301 92 296 1
87- 89 70,893 57,315 81 48.889 69 8,425-12 -
88-90 62,318 45,679 73 29,145 47 16.534 -27 -
89-91 82.964 57,233 69 32,501 39 24,732-30-
90-92 68,624 76,740 112 34,595 50 42,145-61-
91-93 106,562 104.457 98 32.528 31 71.928-67 -
92-94 113.864 139,752 123 20,472 18 119.280-105 -
93 -95 204,834 148,861 73 26.078 13 122,782-60-
94-96 293,775 228,428 78 29.853 10 198,575-68-
95-97 363,821 223,998 62 18,548 5 205,450-56-
96- 98 500,281 224.562 45 7,990 2 216,572-43 -
97 - 99 399.156 151,162 38 146 0 151.016-38-
9B-OO 393,262 165,115 42 17,980 5 147,134-37-
99-01 237.502 174,623 74 20,979 9 153,644-65 -
00-02 415,570 175,595 42 20,665 5 154,930-37-
01-03 386,497 154,210 40 12,564 3 141,646-37-
02 -04 361,087 209,060 58 21,193 6 187.867-52 -
03 -05 541,759 276,373 51 23,955 4 252,418-47-
04 -06 529,880 351,347 66 97.143 18 254,204-48-
05-07 514,109 685,674 133 306,008 60 379,666-74 -
06-08 387,804 780,621 201 323.084 83 457,537-118-
07-09 457,178 739.433 162 254,926 56 484,507-106 -
08-10 586,029 505,106 86 47,294 8 457,812-78 -
FIVE-YEAR AVERAGE
06-10 423,786 647,601 153 208,788 49 438.813-104 -
~i-210
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 252 of 491
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 7,832 1,308 17 3,191 41 1.883 24
1955 15,610 1,661 11 5.137 33 3.476 22
1956 9,187 1,740 19 2,329 25 589 6
1957 7.967 1,250 16 2,045 26 795 10
1958 17,906 3,787 21 1,845 10 1,942-11-
1959 6,737 1,040 15 984 15 56-1-
1960 4,577 834 18 446 10 388~8 -
1961 8,829 1,266 14 986 11 280-3 -
1962 21,234 11,560 54 4,083 19 7,477-35-
1963 8,357 2,621 31 375 4 2,246-27-
1964 15,621 5,353 34 2,060 13 3,293 -21-
1965 23,468 3,262 14 1,683 7 1,579-7 -
1966 43,579 8,092 19 2,535 6 5.557-13 -
1967 63,673 13,081 21 1,733 3 11,348-18-
1968 41,077 10,034 24 3,346 8 6,688-16 -
1969 21,087 5,405 26 2,892 14 2,513-12 -
1970 2,340 5,417 3,077
1971 38,409 4,515 12 2,826 7 1.689-4 -
1972 37.516 13,432 36 5,152 14 8,280-22 -
1973 30.393 12,093 40 1,310 4 10,783 -35 -
1974 30,797 13.556 44 6,214 20 7,342 -24-
1975 53,377 17,320 32 5,424 10 11,896-22 -
1976 58,614 13,060 22 3,539 6 9,521-16-
1977 40,687 28,145 69 2,187 5 25.958-64 -
1978 94,738 62,243 66 4,305 5 57,938-61-
1979 48,518 79,847 165 825 2 79,022-163 -
1980 42.787 18,487 43 1,791 4 16,696-39-
1981 52,915 48,088 91 3.790 7 44,298-84-
1982 53,681 38,186 71 4,007 7 34,179-64-
1983 71,264 79,151 111 6,813 10 72,338-102 -
1984 27,120 12,901 48 1,993 7 10,908-40-
1985 103,868 100,634 97 4,583 4 96,051-92 -
1986 30,991 40,693 131 0 40,693-131-
1987 78,685 15,690 20 7.047 9 8,643-11-
1988 49,024 10,830 22 0 10,830-22 -
1989 22.065 29,412 133 4.951 22 24.461-111-
1990 89,109 24,793 28 0 24.793-28 -
1991 107.136 64.192 60 9,409 9 54,783-51-
1992 75,987 28,933 38 4,226 6 24.707-33 -
1993 11,393 76,660 673 3,814 33 72,846-639-
1994 50,880 48,212 95 685 1 47,527-93-
1995 109,421 53.364 49 0 53,364-49-
111-211
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 253 of 491
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTUES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 37.981 51,552 136 4,198-11-55.750-147 -
1997 16,507 35,670 216 202 1 35,469-215-
1998 42,390 4,564 37,826-
1999 86,627 5,857-7 -7.776 9 13.633 16
2000 81,427 193 -0 7.628 9 7,821 10
2001 109,256 2,082 -2 -3.573 3 5,655 5
2002 56,378 6,740 12 1,007-2 -7,747-14-
2003 28,952 2,548 9 80-0 2,628-9-
2004 27,054 24,460 90 1,618 6 22.842 -84 -
2005 6,389 0 0 0
2006 42,263 9,229 22 2,275 5 6,954-16 -
2007 12,681 362 3 884 7 522 4
2008 27,667 13,406 48 18,962 69 5,556 20
2009 101.502 151,241 149 58,363 57 92,878-92 -
2010 147,703 77,578 53 15,703 11 61,875-42 -
TOTAL 2,508,503 1,416,117 56 242.242 10 1,173,875-47 -
THREE-YEAR MOVING AVERAGES
54-56 10,876 1.570 14 3,552 33 1.983 18
55-57 10,921 1,550 14 3,170 29 1,620 15
56-58 11,687 2.259 19 2,073 18 186-2 -
57-59 10,870 2,026 19 1,625 15 401-4 -
58-60 9,740 1.887 19 1,092 11 795-8-
59-61 6,714 1,047 16 805 12 241-4 -
60-62 11.547 4,553 39 1,838 16 2,715-24 -
61-63 12.807 5,149 40 1,815 14 3,334-26-
62-64 15,071 6.511 43 2,173 14 4,339-29-
63 -65 15.815 3,745 24 1,373 9 2,373-15-
64-66 27,556 5,569 20 2,093 8 3,476-13-
65-67 43,573 8.145 19 1,984 5 6,161-14-
66~68 49,443 10.402 21 2,538 5 7.864-16-
67-69 41,946 9.507 23 2,657 6 6,850-16 -
68-70 20,721 5,926 29 3,885 19 2,041-10-
69~71 19,832 4,087 21 3,712 19 375-2 -
70-72 25.308 6,762 27 4,465 18 2,297 -9-
71-73 35.439 10,013 28 3,096 9 6,917-20-
72-74 32,902 13,027 40 4,225 13 8,802-27-
73 -75 38,189 14,323 38 4,316 11 10,007 -26 -
74-76 47,596 14,645 31 5,059 11 9,586-20-
75-77 50,893 19,508 38 3,717 7 15,792-31-
~i-212
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 254 of 491
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 64,680 34,483 53 3,344 5 31,139-48-77-79 61,314 56,745 93 2,439 4 54,306-89-
78-80 62,014 53,526 86 2,307 4 51.219-83-79-81 48,073 48.807 102 2,135 4 46,672-97-
80-82 49,794 34.920 70 3,196 6 31,724-64-
81-83 59,287 55,142 93 4,870 8 50,272-85 -82-84 50.688 43,413 86 4,271 8 39,142-77-83-85 67,417 64,229 95 4,463 7 59,766-89-84-86 53,993 51,409 95 2,192 4 49,217-91-
85-87 71,181 52,339 74 3,877 5 48,462-68 -86-88 52,900 22,404 42 2,349 4 20,055-38-
87-89 49,925 18,644 37 3,999 8 14,645-29-
88-90 53,399 21,678 41 1,650 3 20,028-38 -89-91 72,770 39,466 54 4,787 7 34.679-48 -
90-92 90,744 39,306 43 4,545 5 34.761-38 -91-93 64,839 56.595 87 5,816 9 50,779-78-
92 -94 46,087 51,268 111 2,908 6 48,360-105 -
93 -95 57.231 59,412 104 1,500 3 57.912-101-94-96 66,094 51,043 77 1,171-2-52,214-79-
95-97 54,636 46,862 86 1,332-2 -48,194-88-96-98 18,162 43,204 238 189 1 43,015-237-97-99 34.378 24,068 70 4,180 12 19,887-58-
98-00 56,018 12,113 22 6,656 12 5.457 -10-
99-01 92,437 2,711-3 -6,326 7 9,036 1000-02 82,354 1,488 2 3,398 4 1,910 2
01-03 64.862 2,402 4 829 1 1,573 -2 -
02-04 37.461 11,249 30 177 0 11,072-30-03-05 20,798 9.003 43 513 2 8,490-41-
04-06 25,235 11,230 45 1.298 5 9, 932-39-05-07 20,444 3,197 16 1,053 5 2,144-10-
06-08 27,537 7,666 28 7,374 27 292 -1-07-09 47,283 55,003 116 26,070 55 28,933-61-08-10 92,291 80,742 87 31,010 34 49,732-54 -
FIVE-YEAR AVERAGE
06-10 66,363 50.364 76 19,238 29 31,126-47 -
~i-213
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 255 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 53,499 6,194 12 21.815 41 15,621 29
1955 62,702 5,160 8 30,154 48 24,994 40
1956 69,337 5,757 8 14,283 21 8,526 12
1957 29,956 2,806 9 7,406 25 4,600 15
1958 45.630 4,410 10 16,647 36 12.237 27
1959 62,980 7,376 12 62,980 100 55,604 88
1960 31,709 3,770 12 6,854 22 3,084 10
1961 63,460 3,291 5 16,057 25 12.766 20
1962 114,336 12,879 11 27,809 24 14.930 13
1963 100,103 6,604 7 28,435 28 21,831 22
1964 126,112 9,724 8 18,931 15 9,207 7
1965 223,513 9,594 4 55.844 25 46,250 21
1966 120,566 16,141 13 37,642 31 21,501 18
1967 243,564 12,245 5 22,741 9 10.496 4
1968 133.108 14,486 11 50,973 38 36,487 27
1969 65,098 8,412 13 22,907 35 14,495 22
1970 157,384 10,401 7 20,965 13 10,564 7
1971 142,962 10,379 7 34,427 24 24,048 17
1972 221,937 29.230 13 43,742 20 14.512 7
1973 295,195 14,958 5 79,255 27 64,297 22
1974 200,729 31,479 16 76,689 38 45,210 23
1975 265,235 21,142 8 56,234 21 35,092 13
1976 248,008 37,112 15 115,689 47 78,577 32
1977 293,714 41,759 14 124,431 42 82,672 28
1978 490,681 74,177 15 134.725 27 60,548 12
1979 436,850 72,026 16 157.499 36 85,473 20
1980 410,717 56,609 14 96.257 23 39.648 10
1981 621,994 104,709 17 63,612 10 41,097-7 -
1982 253,566 52,639 21 46,591 18 6,048-2 -
1983 621,880 225,201 36 81,701 13 143,500-23 -
1984 240,845 0 39,367 16 39.367 16
1985 765.569 59,731 8 62,561 8 2,830 0
1986 299,018 19,819 7 31,500 11 11,681 4
1987 535.535 48,552 9 20,730 4 27,822-5-
1988 384,717 39,978 10 18,552 5 21,426-6 -
19B9 374.016 49.834 13 78,823 21 28,989 8
1990 699,535 78,910 11 0 78.910-11-
1991 662,831 99,389 15 61,524 9 37,865-6-
1992 2,040,610 168,884 8 106,538 5 62.346-3 -
1993 399,594 78,926 20 61,460 15 17,466-4 -
1994 363,260 113 1907 :n 44 ,520 12 69,387-19--
1995 689 ,140 83 ,044 12 68,008 10 15,036-2 -
~i-214
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 256 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 267.691 30,356 11 25,761 10 4,595-2 -
1997 965.150 63.896 7 346-0 64,242-7-
1998 15.722 7,532 48 8,699 55 1.168 7
1999 1,101,469 14,571 1 724 0 13,847-1
2000 975.990 3,886 0 141.285 14 137.399 14
2001 2,017,560 61,308 3 23,013 1 38,296-2 -
2002 893,712 127,289 14 21,516 2 105,773-12 -
2003 782,574 295,808 38 58,595 7 237,212-30-
2004 676,851 37,881-6 -31,549 5 69,430 10
2005 915,844 151,200 17 76,463 8 74,737-8-
2006 1,397,499 155,796 11 102.000 7 53.797-4-
2007 447,205 50,650 11 26,638 6 24,012-5-
2008 526,933 340,557 65 68,867 13 271,690-52 -
2009 744.946 517,292 69 84,816 11 432,477-58-
2010 2,481.706 36,266 1 201,843 8 165,577 7
TOTAL 27,872,046 3.570.170 13 3,038,301 11 531,869-2-
THREE-YEAR MOVING AVERAGES
54-56 61,846 5,704 9 22,084 36 16,380 26
55-57 53,998 4,574 8 17,281 32 12,707 24
56- 58 48,308 4.324 9 12,779 26 8,454 18
57-59 46,189 4,864 11 29,011 63 24,147 52
58-60 46,773 5,185 11 28,827 62 23,642 51
59-61 52,716 4,812 9 28.630 54 23,818 45
60-62 69.835 6,647 10 16.907 24 10.260 15
61-63 92,633 7,591 8 24,100 26 16,509 18
62-64 113.517 9,736 9 25,058 22 15,323 13
63-65 149.909 8,641 6 34,403 23 25,763 17
64-66 156.730 11,820 8 37,472 24 25,653 16
65-67 195.881 12,660 6 38,742 20 26.082 13
66-68 165,746 14,291 9 37,119 22 22,828 14
67-69 147.257 11,714 8 32,207 22 20,493 14
68 -70 118,530 11,100 9 31.615 27 20,515 17
69-71 121.815 9,731 8 26,100 21 16,369 1370-72 174,094 16.670 10 33,045 19 16,375 9
71-73 220,031 18,189 8 52,475 24 34,286 16
72-74 239,287 25,222 11 66,562 28 41,340 17
73 -75 253,720 22,526 9 70,726 28 48.200 19
74 -76 237,991 29,911 13 82,871 35 52.960 22
75 -77 268,986 33,338 12 98,785 37 65,447 24
~i-215
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 257 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 344,134 51,016 15 124,948 36 73,932 21
77-79 407,082 62,654 15 138.885 34 76,231 19
78 -80 446,083 67,604 15 129,494 29 61,890 14
79-81 489,854 77,781 16 105,789 22 28,008 6
80-82 428.759 71,319 17 68,820 16 2,499-1-
81-83 499,147 127,516 26 63,968 13 63.548-13-
82 -84 372,097 92,613 25 55,886 15 36,727-10-
83-85 542,765 94,977 17 61,210 .i 33,768-6-
84-86 435,144 26,517 6 44,476 10 17,959 4
85 -87 533,374 42,701 8 38,264 7 4,437-1-
86-88 406,423 36,116 9 23,594 6 12,522-3 -
87-89 431,423 46,121 11 39,368 9 6.753-2 -
88- 90 486,089 56,241 12 32,458 7 23,782-5-
89- 91 578,794 76,044 13 46,782 8 29,262-5-
90-92 1,134,325 115,728 10 56,021 5 59,707-5-
91-93 1,034,345 115.733 11 76,507 7 39,226-4 -
92 -94 934,488 120.572 13 70,839 8 49,733-5-
93 -95 483,998 91,959 19 57,996 12 33,963-7-
94-96 440,030 75,769 17 46,096 10 29,673-7-
95-97 640.660 59,099 9 31,141 5 27,958-4 -
96-98 416,187 33,928 8 11,371 3 22,557-5-
97-99 694,113 28,666 4 3,026 0 25,641-4 -
98-00 697,727 8.663 1 50,236 7 41,573 6
99-01 1,365,006 26,588 2 55.007 4 28,419 2
00-02 1,295,754 64,161 5 61.938 5 2,223-0
01-03 1,231,282 161,468 13 34,375 3 127,094-10-
02-04 784,379 128,405 16 37,220 5 91,185-12 -
03 -05 791,756 136,376 17 55,536 7 80,840-10-
04 -06 996,731 89,705 9 70,004 7 19,701-2 -
05-07 920,183 119.215 13 68,367 7 50,848-6-
06-08 790,546 182,334 23 65,835 8 116,499-15-
07-09 573,028 302,833 53 60,107 10 242,726-42 -
08-10 1,251,195 298,038 24 118,508 9 179,530-14 -
FIVE-YEAR AVERAGE
06 -10 1,119,658 220,112 20 96,833 9 123,280-11-
111-216
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 258 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES,TOWERS AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT peT
1954 216,466 109,263 50 155,269 72 46,006 21
1955 153,992 67,156 44 103.969 68 36,813 24
1956 129,425 59,055 46 94,251 73 35,196 27
1957 155,462 65,298 42 108,378 70 43,080 28
1958 167.137 88,594 53 120.155 72 31.561 19
1959 226,786 88,718 39 196,374 87 107,656 47
1960 149,593 79.213 53 84,244 56 5,031 3
1961 185,502 95.419 51 73,944 40 21,475-12-
1962 190.388 99,148 52 86,127 45 13,021-7-
1963 205,791 96,319 47 77,633 38 18,686-9-
1964 221,221 102,824 46 81,359 37 21,465-10-
1965 263,981 11 7,964 45 95,545 36 22,419-8-
1966 305,149 134,789 44 74,785 25 60,004-20-
1967 306,506 125,573 41 62,300 20 63.273-21-
1968 303,817 101.096 33 55,873 18 45,223-15-
1969 311.478 125.438 40 54,108 17 71,330-23 -
1970 321,498 113,630 35 63,867 20 49.763-15 -
1971 359,078 152,340 42 67,824 19 84,516-24 -
1972 407,974 183,654 45 72.410 18 111,244-27 -
1973 451,870 190,859 42 120,290 27 70,569-16-
1974 531,941 240,896 45 198,174 37 42.722-8-
1975 519,965 253,030 49 205,582 40 47,448-9-
1976 606.269 244,615 40 185,266 31 59,349-10-
1977 597.169 272.244 46 149.667 25 122,577-21-
1978 532,950 257.988 48 161,398 30 96,590-18-
1979 624,083 318,612 51 181.895 29 136,717-22 -
1980 564,372 303,896 54 248,161 44 55.735-10 -
1981 615.842 371,910 60 235,271 38 136.639-22 -
1982 590,222 488,192 83 230,084 39 258,108-44-
1983 600,115 495,267 83 223,301 37 271,966-45-
1984 501,896 543,159 108 211,301 42 331,858-66-
1985 653,188 498,470 76 191,098 29 307,372-47 -
1986 519,434 376.814 73 93,897 18 282,917-54 -
1987 558,284 335,109 60 123,805 22 211,304-38-
1988 454,217 332,004 73 103,356 23 228,648-50-
1989 578,956 468,212 81 149,430 26 318.782-55 -
1990 819,676 359,485 44 108.833 13 250,652-31-
1991 849.166 552,170 65 159,729 19 392,441-46-
1992 703,104 573,568 82 90,969 13 482.599-69-
1993 882,499 605,212 69 138,054 16 467,158-53 -
1994 1,170,964 585,222 50 109,971 9 475,251-41 -
1995 1,038,173 701,947 68 136,336 13 565,611-54 -
~i-217
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 259 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES,TOWERS AND FIXTURES
SUMY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
1996 920,317 780,288 85 129,797 14 650,491-71-
1997 954,641 158,414 17 27,340 3 131,073-14 -
1998 103,924 1,255,216 110.443 106 1.144,773-
1999 873,264 1,145,932 131 270.119 31 875,813-100-
2000 1,172,275 917,860 78 87.239 7 830,621-71-
2001 2,014,084 826,316 41 1,087,401 54 261,085 13
2002 1,035,938 1,028,780 99 13B,217 13 890,563 -86-
2003 1.331.447 1,409,689 106 97,387-7 -1,507,076-113-
2004 1,293,933 1.464,575 113 127,850 10 1,336,725-103-
2005 1,313,589 1.215,977 93 45,312 3 1,170,665-89-
2006 1,669,989 1,358,158 81 229,523 14 1,128,635-68 -
2007 2,145,801 1,773,436 83 245.492 11 1,527,943-71 -
2008 2,049,269 28,104-1 -50.891 2 78,995 4
2009 1.592.334 634,698 40 67,606 4 567,092-36-
2010 1,431,589 1,380,267 96 159,505 11 1,220,762-85-
TOTAL 39.447,993 26,695,875 68 8,163,633 21 18,532,242-47 -
THREE-YEAR MOVING AVERAGES
54-56 166,628 78,491 47 117,830 71 39,338 24
55-57 146,293 63,836 44 102,199 70 38,363 26
56-58 150,675 70.982 47 107,595 71 36,612 24
57-59 183,128 80,870 44 141,636 77 60,766 33
58-60 181.172 85,508 47 133,591 74 48,083 27
59-61 187,294 87,783 47 118,187 63 30,404 16
60-62 175,161 91,260 52 81,438 46 9,822-6-
61-63 193,894 96,962 50 79,235 41 17,727-9-
62-64 205,800 99,430 48 81,706 40 17,724 -9-
63-65 230,331 105,702 46 84,846 37 20,857-9-
64-66 263,450 118,526 45 83.896 32 34,629-13-
65-67 291,879 126,109 43 77,543 27 48,565-17-
66-68 305.157 120,486 39 64,319 21 56,167-18 -
67-69 307,267 117,369 38 57,427 19 59,942-20-
68-70 312,264 113,388 36 57,949 19 55,439-18-
69-71 330,685 130,469 39 61.933 19 68.536-21-
70-72 362,850 149,875 41 68,034 19 81,841-23 -
71-73 406,307 175,618 43 86,841 21 88,776-22 -
72 -74 463,928 205,136 44 130,291 28 74,845-16-
73 -75 501,259 228,262 46 174,682 35 53,580-11-
74-76 552,725 246,180 45 196,341 36 49,840-9-
75-77 574,468 256,630 45 180,172 31 76,458-13-
~i-218
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Pag 260 of 491
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES,TOWERS AND FIXTURES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 578,796 258,282 45 165,444 29 92.839-16-
77-79 584,734 282,948 48 164,320 28 118,628-20-
78-80 573.802 293,499 51 197,151 34 96,347-17-
79-81 601,432 331.473 55 221,776 37 109,697-18-
80-82 590,145 387,999 66 237,839 40 150,161-25-
81-83 602,060 451,790 75 229.552 38 222.238-37-
82 -84 564,078 508,873 90 221.562 39 287,311-51-
83-85 585,066 512,299 88 208,567 36 303,732-52-
84-86 558,173 472,814 85 165,432 30 307,382-55-
85-87 576,969 403.464 70 136,267 24 267.198-46-
86- 88 510,645 347,976 68 107,019 21 240,956-47 -
87 -89 530,486 378,442 71 125,530 24 252.911-48-
88-90 617.616 386,567 63 120,540 20 266,027-43 -
89-91 749,266 459,956 61 139,331 19 320,625-43 -
90-92 790,649 495,074 63 119,844 15 375,231-47-
91-93 811,590 576,983 71 129,584 16 447,399-55 -
92 -94 918,856 588,001 64 112,998 12 475,003-52 -
93 -95 1,030,545 630,794 61 128,120 12 502,673-49-
94-96 1.043,151 689,152 66 125,368 12 563,784-54 -
95-97 971,044 546,883 56 97.825 10 449,058-46-
96-98 659,627 731,306 ILL 89,193 14 642,112-97-
97-99 643,943 853,187 132 135,967 21 717,220-111-
98-00 716.488 1.106.336 154 155,934 22 950.402-133-
99-01 1,353,208 963,369 71 481,586 36 481,783-36-
00-02 1,407,433 924,319 66 437,619 31 486,700-35-
01-03 1,460,490 1,088,262 75 376,077 26 712.185-49-
02-04 1,220.440 1,301,015 107 56,227 5 1,244,788-102-
03 -05 1,312,990 1,363,414 104 25,259 2 1,338,155-102 -
04-06 1,425,837 1,346,237 94 134,228 9 1,212,008-85 -
05-07 1,709,793 1,449,190 85 173,442 10 1,275,748-75-
06-08 1,955,020 1,034,497 53 175,302 9 859,195-44 -07-09 1.929,135 793,343 41 121,330 6 672,014-35-
08-10 1,691,064 662,287 39 92,667 5 569,620-34-
FIVE-YEAR AVERAGE
06- 10 1,777,796 1,023,691 58 150,604 8 873,088-49-
~i-219
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 261 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 109,238 25.968 24 160,204 147 134,236 123
1955 94,553 22,201 23 118,563 125 96,362 102
1956 63,905 13,923 22 77,827 122 63,904 100
1957 69,933 16,677 24 84,260 120 67,583 97
1958 91,708 24,627 27 95,247 104 70,620 77
1959 83,336 26,113 31 98,068 118 71,955 86
1960 73,740 21,193 29 79,630 108 58,437 79
1961 106,095 28,694 27 98,420 93 69.726 66
1962 105,896 30.066 28 90,733 86 60.667 57
1963 119,642 32,015 27 85,305 71 53,290 45
1964 102,346 30,782 30 89,662 88 58,880 58
1965 166,522 38,086 23 130,434 78 92,348 55
1966 177,791 47,259 27 151,158 85 103,899 58
1967 185.322 66,443 36 122,993 66 56,550 31
1968 200,456 72,477 36 116.078 58 43.601 22
1969 217,282 90,540 42 131.004 60 40,464 19
1970 161,835 84,112 52 108,458 67 24,346 15
1971 239,346 112,220 47 133,388 56 21,168 9
1972 258,658 150,318 58 108,912 42 41,406-16 -
1973 197,625 139,277 70 151,700 77 12,423 6
1974 300,076 206,706 69 152,928 51 53,778-18 -
1975 293,410 211.447 72 193,556 66 17,891-6-
1976 257,980 198,490 77 157,269 61 41,221-16 -
1977 247,696 191.057 77 121,425 49 69,632-28 -
1978 207,640 189,893 91 165.810 80 24,083-12 -
1979 283,764 246,328 87 215,799 76 30,529-11-
1980 269,890 221,014 82 186,362 69 34,652-13-
1981 275,557 254,114 92 177,428 64 76,686-28-
1982 280,685 374,072 133 172,038 61 202,034-72-
1983 302,656 372,392 123 162,876 54 209,516-69-
1984 244.967 390,201 159 164,008 67 226,193-92 -
1985 337,170 357,543 106 122,295 36 235,248-70-
1986 167,474 157,747 94 70,655 42 87,092-52 -
1987 257,572 216,613 84 84,418 33 132,195-51 -
1988 196,994 213,191 108 73,423 37 139,768-71 -
1989 216,485 364,043 168 133,490 62 230,553-106 -
1990 370.725 232,465 63 143,519 39 88,946-24 -
1991 319.565 342,264 107 152,821 48 189,443-59-
1992 264,038 320,181 121 127,112 48 193,069-73 -
1993 352,961 337,131 96 103,728 29 233,403-66-
1994 210,988 342,950 163 118,479 56 224,471-106 -
1995 504,788 378,760 75 113,945 23 264,815-52 -
111-220
Exhibit NO.1
Case No. IPC-E-12..8
J. Spanos, IPC
Page 262 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
SUMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN PCT AMOUNT PCT AMOUNT PCT
1996 321,821 472,705 147 111,509 35 361,196-112-
1997 555.829 159.199 29 2,472-0 161,671-29-
1998 64.028 623,097 973 46,286 72 576,8'11-901-
1999 353,837 345,652 98 193,451 55 152,200-43 -
2000 594,930 393,653 66 34,954 6 358. 700~60-
2001 1,045,822 444,495 43 452,740 43 8,245 1
2002 687,374 513,135 75 55,366 8 457,769-67-
2003 501.747 559.804 112 57,358 11 502,446-100-
2004 1,971,608 600.953 30 42.417 2 558.536-28-
2005 743,922 521,174 70 18,166 2 503,009-68-
2006 1,261,783 633,360 50 88,868 7 544,492-43-
2007 1,650,469 782,256 47 68,589 4 713,668-43 -
2008 1,522,794 501,550 33 72.031 5 429,519-28 -
2009 1,567,490 425,284 27 44,039 3 381,245-24 -
2010 1,508,291 528,134 35 67.713 4 460,421-31-
TOTAL 23,340.055 14.696,044 63 6,696,444 29 7,999,601-34 -
THREE-YEAR MOVING AVERAGES
54-56 89,232 20,697 23 118.865 133 98.167 LLO
55-57 76,130 17,600 23 93,550 123 75,950 100
56-58 75,182 18,409 24 85,778 114 67,369 90
57-59 81,659 22,472 28 92,525 113 70,053 86
58-60 82,928 23,978 29 90,9B2 110 67,004 81
59-61 87,724 25.333 29 92,039 105 66,706 76
60-62 95,244 26,651 28 89,594 94 62,943 66
61-63 1l0,544 30,258 27 91,486 83 61,228 55
62-64 109,295 30,954 28 88.567 81 57,612 53
63 -65 129,503 33,628 26 101,800 79 68,173 53
64 -66 148,886 38,709 26 123,751 83 85,042 57
65-67 176.545 50,596 29 134,862 76 84,266 48
66-68 187,856 62,060 33 130,076 69 68,017 36
67 -69 201,020 76,487 38 123,358 61 46,872 23
68-70 193,191 82,376 43 118,513 61 36,137 19
69-71 206.154 95,624 46 124,283 60 28,659 14
70-72 219,946 115,550 53 116,919 53 1,369 1
71-73 231,876 133,938 58 131,333 57 2,605-1-
72 -74 252,120 165,434 66 137.847 55 27,587-ll-
73 -75 263,704 185,810 70 166,061 63 19,749-7 -
74 -76 283,822 205,548 72 167.918 59 37,630-13 -
75-77 266,362 200,331 75 157,417 59 42,915-16-
~i-221
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 263 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 237,772 193,147 81 148,168 62 44,979-19-
77-79 246,367 209,093 85 167,678 68 41,415-17-
78-80 253,765 219,078 86 189,324 75 29,755-12-
79-81 276,404 240,485 87 193,196 70 47,289-17-
80-82 275,377 283,067 103 178,609 65 104,457-38 -
81-83 286,299 333,526 116 170.781 60 162,745-57-
82 - 84 276,103 378,888 137 166,307 60 212,581-77-
83 ~85 294,931 373,379 127 149,726 51 223,652-76-
84-86 249,870 301,830 121 118.986 48 182,844-73 -
85-87 254,072 243,968 96 92,456 36 151,512-60-
86 -88 207,347 195,850 94 76,165 37 119.685-58-
87-89 223,684 264,616 118 97,110 43 167,505-75-
88 - 90 261.401 269,900 103 116,811 45 153,089-59-
89-91 302,258 312,924 104 143,277 47 169,647-56-
90-92 318,109 298,303 94 141,151 44 157,153-49-
91- 93 312,188 333.192 107 127,887 41 205,305-66-
92-94 275,996 333,421 121 116,440 42 216,981-79-
93 -95 356,246 352.947 99 112,051 31 240,896-68-
94-96 345,866 398,138 115 114,644 33 283,494-82 -
95-97 460.813 336,888 73 74,327 16 262,561-57-
96-98 313,892 418,334 133 51,774 16 366,559-117-
97 - 99 324.565 375,983 116 79,088 24 296,894-91-
98-00 337,598 454.134 135 91,564 27 362.570-107 -
99-01 664,863 394,600 59 227,048 34 167,552-25-
00-02 776,042 450,428 58 181,020 23 269,408-35-
01-03 744,981 505,811 68 188,488 25 317,323-43 -
02 -04 1,053,576 557,964 53 51.714 5 506,250-48-
03 -05 1,072,426 560,644 52 39,314 4 521,330-49-
04 -06 1,325,771 585,162 44 49,817 4 535,345-40 -
05-07 1,218,725 645.597 53 58,541 5 587,056-48-
06-08 1,478,349 639,055 43 76,496 5 562.559-38-
07-09 1,580,251 569,697 36 61,553 4 508,144-32-
08- 10 1.532,858 484,989 32 61,261 4 423,728-28-
FIVE-YEAR AVERAGE
06-10 1,502,166 574,117 38 68,248 5 505,869-34 -
~i-222
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 264 of 491
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUND CONDUIT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 23 0 0 0
1955
1956 201 0 0 0
1957 95 0 0 0
1958 33 0 0 0
1959 577 0 0 0
1960 55 12 22 0 12-22-
1961 286 0 0 0
1962 47 0 0 0
1963 11 11
1964 36 15 42 0 15-42-
1965 68 7 10 55 81 48 71
1966 477 139 29 115 24 24 -5-
1967 840 111 13 57 7 54-6-
1968 95 0 0 0
1969 6.316 609 10 199 3 410-6-
1970 70 310 443 15 21 295-421-
1971 686 151 22 702 102 551 80
1972 13,861 470 3 694 5 224 2
1973 1,676 486 29 791 47 305 18
1974 3,725 919 25 B46 23 73-2 -
1975 6,044 805 13 669 11 136-2 -
1976 16,646 1,037 6 3,042 18 2,005 12
1977 6.104 2,453 40 2,391 39 62 -1-
1978 17.543 3.036 17 2,946 17 90-1-
1979 12,058 5,281 44 2,526 21 2,755-23 -
1980 23,737 16,891 71 7,141 30 9,750-41-
1981 26,052 9,279 36 6.759 26 2,520-10-
1982 17,770 1,553 9 12,560 71 11,007 62
1983 20,129 10,525 52 13,735 68 3.210 16
1984 13,060 9,897 76 10,036 77 139 1
1985 21,680 12,651 58 7,964 37 4,687-22 -
1986 97,999 12,085 12 2,499 3 9,586-10-
1987 11,906 2,018 17 1.632 14 386-3 -
1988 19,303 30,485 158 6,366 33 24,119-125 -
1989 19,699 11,329 58 2,493 13 8,836-45-
1990 39,565 8,407 21 528 1 7,879-20-
1991 34,432 13,174 38 2,647 8 10,527-31 -
1992 25,781 15.486 60 12,851 50 2,635-10-
1993 34,127 21,222 62 11,401 33 9,821-29-
1994 38,141 22,753 60 4,318 11 18,435-48-
1995 38,824 16,866 43 7.229 19 9,637-25 -
~i-223
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 265 of 491
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUN CONDUIT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 40,723 12,975 32 14,683 36 1,708 4
1997 48,181 3,186 7 2,580 5 605-1-
1998 5,403 28,644 530 3,789 70 24,855-460-
1999 38,177 8,786 23 2,574 7 6,212-16-
2000 81,566 45,290 56 18,907 23 26,382-32 -
2001 134,322 68,673 51 3,611 3 65,063-48 -
2002 82,496 17,187 21 1,822 2 15,366-19-
2003 144,806 22,718 16 21,687 15 1,031-1-
2004 94,385 34,520 37 3,918 4 30,602-32 -
2005 138,568 56,673 41 34,459 25 22,214-16-
2006 289,601 43,537 15 7,233 2 36,304-13-
2007 155,340 34,058 22 4,481 3 29,577-19-
2008 65,158 45,565 70 10,215 16 35,350-54-
2009 93,597 20,007 21 11,632 12 8,375-9-
2010 63,945 33,546 52 7,091 11 26,455-41-
TOTAL 2,046,035 705,827 34 273,900 13 431,926-21-
THREE-YEAR MOVING AVERAGES
54-56 75 0 0 0
55-57 99 0 0 0
56-58 no 0 0 0
57-59 235 0 0 0
58-60 222 4 2 0 4-2-
59-61 306 4 1 0 4-1-
60-62 129 4 3 0 4-3 -
61-63 111 0 4 3 4 3
62-64 28 5 18 4 13 I-s-
63 -65 35 7 21 22 63 15 42
64 -66 194 54 28 57 29 3 2
65-67 462 86 19 76 16 10-2 -
66-68 471 83 18 57 12 26-6-
67-69 2,417 240 10 85 4 155-6-
68-70 2,160 306 14 71 3 235-11-
69-71 2,357 357 15 305 13 51-2 -
70-72 4,872 310 6 470 10 160 3
71-73 5,408 369 7 729 13 360 7
72 -74 6,421 625 10 777 12 152 2
73 -75 3,815 737 19 769 20 32 1
74 -76 8,805 920 10 1,519 17 599 7
75 -77 9,598 1,432 15 2,034 21 602 6
~i-224
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 266 of 491
IDAHO POWER COMPANY
ACCOUNT 366.00 UNDERGROUND CONDUIT
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 13,431 2,175 16 2,793 21 618 5
77-79 11,902 3,590 30 2,621 22 969-8 -
78-80 17,779 8,403 47 4,204 24 4,198-24 -
79-81 20,616 10,484 51 5,475 27 5,008-24-
80-82 22,520 9,241 41 8,820 39 421-2 -
81-83 21,317 7,119 33 11,018 52 3,899 18
82 - 84 16,986 7,325 43 12,110 71 4,785 28
83-85 18,290 11,024 60 10,578 58 446-2-
84-86 44,246 11,544 26 6,833 15 4,711-11-
85-87 43,862 8,918 20 4,032 9 4,886-11-
86-88 43,069 14,863 35 3,499 8 11,364-26-
87 -89 16,969 14,611 86 3,497 21 11,114-65-
88-90 26,189 16,740 64 3,129 12 13,611-52 -
89-91 31,232 10,970 35 1,889 6 9,081-29-
90-92 33,259 12,356 37 5,342 16 7,014-21-
91-93 31,447 16,627 53 8,966 29 7,661-24 -
92-94 32,683 19,820 61 9,523 29 10,297-32 -
93-95 37,031 20,280 55 7,649 21 12,631-34 -
94-96 39,229 17,531 45 8,743 22 8,788-22-
95-97 42,576 11,009 26 8,164 19 2,845-7-
96-98 31,436 14,935 48 7,017 22 7,917-25-
97-99 30,587 13,538 44 2,981 10 10,557-35-
98-00 41,715 27,573 66 8,424 20 19,150-46-
99-01 84,688 40,916 48 8,364 10 32,552-38-
00-02 99,461 43,717 44 8,113 8 35,604-36-
01-03 120,541 36,193 30 9,040 7 27,153-23 -
02-04 107,229 24,808 23 9,142 9 15,666-15-
03 -05 125,920 37,970 30 20,021 16 17,949-14 -
04-06 174,185 44,910 26 15,203 9 29,707-17-
05-07 194,503 44,756 23 15,391 8 29,365-15-
06-08 170,033 41,053 24 7,310 4 33,744-20-
07-09 104,698 33,210 32 8,776 8 24,434-23-
08-10 74,234 33,039 45 9,646 13 23,393-32-
FIVE-YEAR AVERAGE
06-10 133,528 35,343 26 8,130 6 27,212-20-
~i-225
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 267 of 491
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUN CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 3,093 1,679 54 2,856 92 1,177 38
1955
1956 2,261 235 10 375 17 140 6
1957 1,932 76 4 257 13 181 9
1958 308 0 94 31 94 31
1959 201 6 3 0 6-3 -
1960 2,437 191 8 22 1 169-7-
1961 562 112 20 210 37 98 17
1962 796 69 9 71 9 2 0
1963 214 15 7 175 82 160 75
1964 447 76 17 17 4 59-13 -
1965 1,614 336 21 0 336-21-
1966 3,596 616 17 240 7 376-10 -
1967 842 971 115 0 971-115-
1968 6.,863 1,111 16 0 1,111-16 -
1969 12,353 1,858 15 15,635 127 13,777 112
1970 4,133 1,070 26 0 1,070-26 -
1971 20,874 1,962 9 3,933 19 1,971 9
1972 38,546 4,325 11 4,049 11 276-1-
1973 9,607 1,997 21 3,226 34 1,229 13
1974 14,196 2,826 20 4,968 35 2,142 15
1975 34,941 5,719 16 3,417 10 2,302-7-
1976 29,819 5,128 17 12,739 43 7,611 26
1977 8,540 6,069 71 5,309 62 760-9-
1978 44,190 4,554 10 11,766 27 7,212 16
1979 24,773 12,611 51 3,229 13 9,382-38 -
1980 55,967 13,994 25 9,869 18 4,125-7-
1981 52,006 8,139 16 1B,726 36 10,587 20
1982 72,228 20,584 28 8,961 12 11,623-16 -
1983 72,826 32,257 44 31,617 43 640-1-
1984 40,324 16,473 41 6,633 16 9,840-24 -
1985 126,743 34,470 27 14,911 12 19,559-15-
1986 57,045 12,230 21 11,169 20 1,061-2-
1987 40,426 17,095 42 27,512 68 10,417 26
1988 66,400 21,010 32 44,167 67 23,157 35
1989 109,470 38,481 35 38,417 35 64 -0
1990 211,955 29,845 14 10,443 5 19,402-9-
1991 231,946 45,997 20 38,744 17 7,253-3 -
1992 176,696 43,101 24 29,475 17 13,626-8 -
1993 280,226 26,418 9 20,515 7 5,903 -2 -
1994 325,541 63 ,706 20 114,937 35 51,231 16
1995 346,909 70,163 20 48,179 14 21,984-6 -
~i-226
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 268 of 491
IDAHO POWER COMPANY
ACCOUNT 367.00 UNDERGROUND CONDUCTORS AN DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 358,360 39,103 11 53,283 15 14,180 4
1997 470,097 48,979 10 63,270 13 14,290 3
1998 68,585 118,399 173 12,182 18 106,218-155-
1999 826,021 132,594 16 165,727 20 33,133 4
2000 585,247 207,096 35 14,424 2 192,672-33 -
2001 742,948 98,756 13 17,289 2 81,467-11-
2002 670,903 259,967 39 7,345 1 252,622-38 -
2003 722,524 241,803 33 135,163 19 106,641-15 -
2004 745,583 197,953 27 24,889 3 173,064-23-
2005 642,799 272,009 42 174,834 27 97,175-15 -
2006 864,785 152,293 18 34,939 4 11 7,354-14-
2007 1,244,546 163,070 13 31,200 3 131,870-11-
2008 556,861 417,981 75 70,267-13 -488,248-88 -
2009 1,098,401 597,592 54 82,067 7 515,526-47-
2010 681,268 527,246-77 -74,234 11 601,480 88
TOTAL 12,812,774 2,967,926 23 1,367,441 11 1,600,485-12 ~
THREE-YEAR MOVING AVERAGES
54-56 1,785 638 36 1,077 60 439 25
55-57 1,398 104 7 211 15 107 8
56-58 1,500 104 7 242 16 138 9
57-59 814 27 3 117 14 90 11
58-60 982 66 7 39 4 27-3-
59-61 1,067 103 10 77 7 26-2-
60-62 1,265 124 10 101 8 23-2 -
61-63 524 65 12 152 29 87 17
62-64 486 53 11 88 18 34 7
63 -65 758 142 19 64 8 78-10-
64-66 1,886 343 18 86 5 257-14-
65-67 2,017 641 32 80 4 561-28-
66-68 3,767 899 24 80 2 819-22 -
67-69 6,686 1,313 20 5,212 78 3,898 58
68-70 7,783 1,346 17 5,212 67 3,865 50
69-71 12,453 1,630 13 6,523 52 4,893 39
70-72 21,184 2,452 12 2,661 13 208 1
71-73 23,009 2,761 12 3,736 16 975 4
72 -74 20,783 3,049 15 4,081 20 1,032 5
73 -75 19,581 3,514 18 3,870 20 356 2
74 -76 26,319 4,558 17 7,041 27 2,484 9
75-77 24,433 5,639 23 7,155 29 1,516 6
~i-227
Exhibit No: 1
Case No. IPC-E-12-D
J. Spanos, IPC
Page 269 of 491
IDAHO POWER COMPANY
ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 27,516 5,250 19 9,938 36 4,688 17
77-79 25,834 7,745 30 6,768 26 977-4 -
78-80 41,643 10,386 25 8,288 20 2,098-5-
79-81 44,249 11,581 26 10,608 24 973 -2 -
80-82 60,067 14,239 24 12,519 21 1,720-3 -
81-83 65,687 20,327 31 19,768 30 559-1-
82 - 84 61,793 23,105 37 15,737 25 7,368-12 -
83 -85 79,964 27,733 35 17,720 22 10,013-13~
84-86 74,704 21,058 28 10,904 15 10,153-14-
85- 87 74,738 21,265 28 17,864 24 3,401-5-
86- 88 54,624 16,778 31 27,616 51 10,838 20
87- 89 72,099 25,529 35 36,699 51 11,170 15
88-90 129,275 29,779 23 31,009 24 1,230 1
89-91 184,457 38,108 21 29,201 16 8,906-5-
90-92 206,866 39,648 19 26,221 13 13,427-6-
91-93 229,623 38,505 17 29,578 13 8,927-4-
92 - 94 260,821 44,408 17 54,976 21 10,567 4
93 - 95 317,559 53,429 17 61,210 19 7,781 2
94-96 343,603 57,657 17 72,133 21 14,476 4
95-97 391,788 52,748 13 54,911 14 2,162 1
96-98 299,014 68,827 23 42,912 14 25,916-9-
97- 99 454,901 99,991 22 80,393 18 19,598-4-498-00 493,284 152,696 31 64,111 13 88,586-18-
99-01 718,072 146,149 20 65,813 9 80,335-11-
00-02 666,366 188,606 28 13,019 2 175,587-26-
01-03 712,125 200,175 28 53,265 7 146,910-21-
02-04 713,003 233,241 33 55,799 8 177,442-25-
03 -05 703,635 237,255 34 111,629 16 125,626-18-
04-06 751,056 207,418 28 78,221 10 129,198-17-
05-07 917,377 195,791 21 80,324 9 115,467-13-
06-08 888,731 244,448 28 1,376-0 245,824 -28-
07-09 966,603 392,881 41 14,333 1 378,548-39-
08-10 778,843 162,776 21 28,678 4 134,098-17-
FIVE-YEAR AVERAGE
06- 10 889,172 160,738 18 30,434 3 130,304-15-
111-228
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 270 of 491
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUN PCT AMOUNT PCT
1954 48,434 0 8,476 18 8,476 18
1955 47,507 0 16,803 35 16,803 35
1956 68,475 0 19,984 29 19,984 29
1957 137,233 0 64,138 47 64,138 47
1958 54,778 0 6,589 12 6,589 12
1959 62,816 0 6,435 10 6,435 10
1960 92,608 0 10,562 11 10,562 11
1961 89,246 0 4,092 5 4,092 5
1962 121,434 0 3,811 3 3,811 3
1963 132,682 0 3,483 3 3,483 3
1964 116,473 0 5,817 5 5,817 5
1965 136,469 0 3,446 3 3,446 3
1966 133,528 0 6,029 5 6,029 5
1967 308,639 0 5,921 2 5,921 2
1968 311,543 0 7,992 3 7,992 3
1969 272,074 0 5,904 2 5,904 2
1970 277,960 0 9,785 4 9,785 4
1971 386,278 0 14,284 4 14,284 4
1972 427,179 0 5,772 1 5,772 1
1973 425,305 0 27,447 6 27,447 6
1974 405,249 0 19,514 5 19,514 5
1975 511,226 0 18,642 4 18,642 4
1976 1,014,868 0 25,483 3 25,483 3
1977 819,072 0 46,338 6 46,338 6
1978 667,152 0 56,624 8 56,624 8
1979 704,836 0 26,946 4 26,946 4
1980 1,398,461 0 52,785 4 52,785 4
1981 1,625,773 0 69,899 4 69,899 4
1982 786,957 0 54,440 7 54,440 7
1983 1,592,587 0 81,928 5 81,928 5
1984 1,450,462 0 141,570 10 141,570 10
1985 1,948,055 0 73,247 4 73,247 4
1986 1,790,116 0 73,235 4 73,235 4
1987 1,741,560 0 68,068 4 68,068 4
1988 1,029,099 0 68,578 7 68,578 7
1989 1,007,555 0 32,328 3 32,328 3
1990 1,682,472 0 35,671 2 35,671 2
1991 1,727,083 27 0 21,823 1 21,796 1
1992 1,720,267 0 7,768 0 7,768 0
1993 1,195,369 939 0 1,083 0 144 0
1994 1,716,990 510 0 137,701 8 137,191 8
1995 1,202,915 0 10,878 1 10,878 1
111-229
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Pag 271 of 491
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 372,450 0 14,338 4 14,338 4
1997 232,853 13,764 6 9,692 4 4 1072-2 -
1998 893,997 0 12,756 1 12,756 1
1999 1,536,145 0 45,720 3 45,720 3
2000 1,064,832 0 49,706 5 49,706 5
2001 3,328,697 0 149,384 4 149,384 4
2002 1,208,107 0 21,016 2 21,016 2
2003 1,125,466 0 123,259 11 123,259 11
2004 11,097,038 365,041 3 37,561 0 327, 480~3 -
2005 4,353,657 1,000,579 23 392,125 9 608,454-14-
2006 6,144,875 72,094-1-491,952 8 564,047 9
2007 6,702,097 1,404,639 21 1,612,167 24 207,527 3
2008 6,009,486 2,657,259 44 1,723,410 29 933,849-16 -
2009 6,158,840 1,955,641 32 1,098,279 18 857,361-14-
2010 4,838,735 1,215,341 25 1,113,672 23 101,669-2 -
TOTAL 86,456,059 8,541,645 10 8,256,357 10 285,289-0
THREE-YEA MOVING AVERAGES
54-56 54,805 0 15,088 28 15,088 28
55-57 84,405 0 33,642 40 33,642 40
56-58 86,829 0 30,237 35 30,237 35
57-59 84,942 0 25,721 30 25,721 30
58~60 70,067 0 7,862 11 7,862 11
59-61 81,557 0 7,030 9 7,030 9
60-62 101,096 0 6,155 6 6,155 6
61-63 114,454 0 3,795 3 3,795 3
62-64 123,530 0 4,370 4 4,370 4
63-65 128,541 0 4,249 3 4,249 3
64-66 128,823 0 5,097 4 5,097 4
65-67 192,879 0 5,132 3 5,132 3
66 -68 251,237 0 6,647 3 6,647 3
67-69 297,419 0 6,606 2 6,606 2
68-70 287,192 0 7,894 3 7,894 3
69-71 312,104 0 9,991 3 9,991 3
70-72 363,806 0 9,947 3 9,947 3
71-73 412,921 0 15,834 4 15,834 4
72-74 419,244 0 17,578 4 17,578 4
73 -75 447,260 0 21,868 5 21,868 5
74-76 643,781 0 21,213 3 21,213 3
75-77 781,722 0 30,154 4 30,154 4
~i-230
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 272 of 491
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 833,697 0 42,815 5 42,815 5
77-79 730,353 0 43,303 6 43,303 6
78-80 923,483 0 45,452 5 45,452 5
79-81 1,243,023 0 49,877 4 49,877 4
BO-82 1,270,397 0 59,041 5 59,041 5
81-83 1,335,106 0 68,756 5 68,756 5
82 -84 1,276,669 0 92,646 7 92,646 7
B3 -85 1,663,701 0 98,915 6 98,915 6
84-86 1,729,544 0 96,017 6 96,017 6
85-87 1,826,577 0 71,517 4 71,517 4
86-88 1,520,258 0 69,960 5 69,960 5
87-89 1,259,405 °56,325 4 56,325 4
88-90 1,239,709 0 45,526 4 45,526 4
89-91 1,472,370 9 0 29,941 2 29,932 2
90-92 1,709,941 9 °21,754 1 21,745 1
91-93 1,547,573 322 0 10,225 1 9,903 1
92 -94 1,544,209 483 0 48,851 3 48,368 3
93 -95 1,371,758 483 0 49,887 4 49,404 4
94-96 1,097,452 170 0 54,306 5 54,136 5
95-97 602,739 4,588 1 11,636 2 7,048 1
96-98 499,766 4,588 1 12,262 2 7,674 2
97-99 887,665 4,588 1 22,723 3 18,135 2
98-00 1,164,991 0 36,061 3 36,061 3
99-01 1,976,558 0 81,603 4 81,603 4
00-02 1,867,212 0 73,369 4 73,369 4
01-03 1,887,423 0 97,886 5 97,886 5
02-04 4,476,870 121,680 3 60,612 1 61,069-1-
03 -05 5,525,387 455,207 8 184,315 3 270,892-5-
04-06 7,198,523 431,175 6 307,213 4 123,963-2 ~
05-07 5,733,543 777,708 14 832,081 15 54,373 1
06-08 6,285,486 1,329,934 21 1,275,843 20 54,092-1-
07-09 6,290,141 2,005,846 32 1,477,952 23 527,894 -8-
08-10 5,669,020 1,942,747 34 1,311,787 23 630,960-11-
FIVE-YEAR AVERAGE
06- 10 5,970,806 1,432,157 24 1,207,896 20 224,261-4 -
~i-231
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 273 of 491
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUN peT AMOUNT PCT AMOUNT PCT
1954 50,099 19,126 38 31,630 63 12,504 25
1955 49,703 16,118 32 27,356 55 11,238 23
1956 58,264 18,526 32 24,896 43 6,370 11
1957 60,750 19,142 32 23,881 39 4,739 8
1958 63,155 23,214 37 23,561 37 347 1
1959 72,272 27,494 38 22,553 31 4,941-7-
1960 69,763 25,556 37 19,764 28 5,792-8 -
1961 62,250 25,998 42 17,250 28 8,748-14-
1962 73,246 27,124 37 20,006 27 7,118-10-
1963 87,557 30,374 35 18,150 21 12,224-14 -
1964 92,362 29,868 32 13,752 15 16,116-17-
1965 86,476 31,668 37 17,978 21 13,690-16-
1966 104,545 36,777 35 22,367 21 14,410-14-
1967 106,759 25,904 24 22,245 21 3,659-3 ~
1968 117,811 29,658 25 28,181 24 1,477-1-
1969 120,251 36,442 30 20,813 17 15,629-13 -
1970 132,099 35,501 27 21,237 16 14,264-11-
1971 150,449 49,249 33 25,366 17 23,883-16-
1972 168,618 58,345 35 26,441 16 31,904-19-
1973 183 i 863 71,462 39 54 ,913 30 16,549-9-
1974 200,448 86,956 43 51,565 26 35,391-18-
1975 208,837 93,663 45 64,111 31 29,552-14-
1976 201,237 90,901 45 62,711 31 28,190-14 -
1977 196,275 91,673 47 64,543 33 27,130-14 -
1978 204,074 102,723 50 63,556 31 39,167-19-
1979 191,678 99,416 52 68,718 36 30,698-16-
1980 152,432 107,098 70 71,171 47 35,927-24 -
1981 158,159 97,468 62 52,509 33 44,959-28-
1982 153,510 131,816 86 40,369 26 91,447-60-
1983 131,298 118,272 90 53,320 41 64,952-49-
1984 147,685 129,951 88 43,121 29 86,830-59-
1985 170,012 111,120 65 37,628 22 73,492-43 -
1986 122,076 103,230 85 23,830 20 79,400-65-
1987 167,481 108,621 65 22,833 14 85,788-51-
1988 211,880 121,329 57 35,324 17 86,005-41-
1989 162,387 134,397 83 37,749 23 96,648-60 -
1990 188,635 104,796 56 44,480 24 60,316-32 -
1991 212,531 145,464 68 30,171 14 115,293-54 -
1992 151,656 150,272 99 20,243 13 130,029-86 -
1993 182,152 136,996 75 19,981 11 117,015-64 -
1994 211,818 157,283 74 15,748 7 141,535-67 -
1995 219,316 171,769 78 14,154 6 157,615-72 -
~i-232
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 274 of 491
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 203,991 178,426 87 5,159 3 173,268-85 -
1997 201,802 108,534 54 0 108,534-54-
1998 4,719 22,758 482 14,309 303 8,450-179-
1999 124,844 98,552 79 13,502 11 85,050-68-
2000 213,973 94,234 44 18,929 9 75,305-35-
2001 302,421 112,103 37 157,630 52 45,527 15
2002 189,428 111,832 59 22,623 12 89,210-47 -
2003 241,538 131,916 55 75,109 31 56,806-24-
2004 193,925 188,863 97 31,497 16 157,366-81-
2005 358,896 186,929 52 27,972 8 158,957-44-
2006 392,271 215,103 55 28,131 7 186,973-48-
2007 445,692 310,031 70 99,921 22 210,110-47-
2008 430,604 246,238 57 73,056 17 173,182-40-
2009 282,627 245,216 87 34,091 12 211,125-75-
2010 281,308 1B4,894 66 42,469 15 142,424 -51-
TOTAL 9,723,907 5,668,390 58 2,064,572 21 3,603,818-37 -
THREE-YEA MOVING AVERAGES
54 -56 52,689 17,923 34 27,961 53 10,037 19
55-57 56,239 17,929 32 25,378 45 7,449 13
56-5B 60,723 20,294 33 24,113 40 3,819 6
57-59 65,392 23,283 36 23,332 36 48 0
58-60 68,397 25,421 37 21,959 32 3,462-5-
59-61 68,095 26,349 39 19,856 29 6,494-10-
60-62 68,420 26,226 38 19,007 28 7,219-11-
61-63 74,351 27,832 37 18,469 25 9,363-13 -
62-64 84,388 29,122 35 17,303 21 11,819-14-
63 -65 88,798 30,637 35 16,627 19 14,010-16-
64-66 94,461 32,771 35 18,032 19 14,739-16-
65-67 99,260 31,450 32 20,863 21 10,586-11-
66-68 109,705 30,780 28 24,264 22 6,515-6-
67-69 114,940 30,668 27 23,746 21 6,922-6-
68-70 123,387 33,867 27 23,410 19 10,457-8-
69-71 134,266 40,397 30 22,472 17 17,925-13 -
70-72 150,389 47,698 32 24,348 16 23,350-16-
71-73 167,643 59,685 36 35,573 21 24,112-14 -
72-74 184,310 72,254 39 44,306 24 27,948-15-
73 -75 197,716 84,027 42 56,863 29 27,164-14-
74 -76 203,507 90,507 44 59,462 29 31, 044-15-
75-77 202,116 92,079 46 63,788 32 28,291-14-
111-233
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC
Page 275 of 491
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 200,529 95,099 47 63,603 32 31,496-16-
77-79 197,342 97,937 50 65,606 33 32,332-16-
78-80 182,728 103,079 56 67,815 37 35,264-19-
79-81 167,423 101,327 61 64,133 38 37,195-22 -
80-82 154,700 112,127 72 54,683 35 57,444-37-
81-83 147,656 115,852 78 48,733 33 67,119-45-
82-84 144,164 126,680 88 45,603 32 81,076-56-
83-85 149,665 119,781 80 44,690 30 75,091-50-
84-86 146,591 114,767 78 34,860 24 79,907-55-
85-87 153,190 107,657 70 28,097 18 79,560-52 -
86-88 167,146 111,060 66 27,329 16 83,731-50-
87 - 89 180,583 121,449 67 31,969 18 89,480-50-
88-90 187,634 120,174 64 39,184 21 80,990-43 -
89-91 187,851 128,219 68 37,467 20 90,752-48-
90-92 184,274 133,511 72 31,631 17 101,879-55-
91-93 182,113 144,244 79 23,465 13 120,779-66-
92-94 181,875 148,184 81 18,657 10 129,526-71-
93 -95 204,429 155,349 76 16,628 8 138,722-68-
94-96 211,708 169,159 80 11,687 6 157,473-74 -
95-97 208,370 152,910 73 6,438 3 146,472-70-
96-98 136,837 103,240 75 6,489 5 96,751-71-
97-99 110,455 76,615 69 9,270 8 67,345-61-
98-00 114,512 71,848 63 15,580 14 56,268-49-
99-01 213,746 101,630 48 63,354 30 38,276-18-
00-02 235,274 106,057 45 66,394 28 39,663-17-
01-03 244,462 118,617 49 85,120 35 33,496-14-
02-04 208,297 144,203 69 43,076 21 101,127-49-
03 -05 264,786 169,236 64 44,859 17 124,376-47-
04-06 315,030 196,965 63 29,200 9 167,765-53 -
05-07 398,953 237,354 59 52,008 13 185,346-46-
06-08 422,856 257,124 61 67,036 16 190,088-45-
07-09 386,308 267,162 69 69,023 18 198,139-51-
08 -10 331,513 225,449 68 49,872 15 175,577-53 -
FIVE-YEAR AVERAGE
06-10 366,500 240,296 66 55,534 15 184,763-50-
~i-234
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 276 of 491
IDAHO POWER COMPANY
ACCOUNTS 370.00,37020 AND 370.30 -METERS -NON-AMI
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 38,731 0 1,315 3 1,315 3
1955 34,307 0 2,592 8 2,592 8
1956 145,399 0 6,668 5 6,668 5
1957 38,933 0 3,863 10 3,863 10
1958 41,733 0 3,531 8 3,531 8
1959 38,177 0 3,439 9 3,439 9
1960 44,962 0 2,588 6 2,588 6
1961 74,412 0 2,065 3 2,065 3
1962 109,953 0 2,730 2 2,730 2
1963 84,171 0 892 1 892 1
1964 114,230 0 1,688 1 1,688 1
1965 128,408 0 2,372 2 2,372 2
1966 114,995 0 1,524 1 1,524 1
1967 124,725 0 1,459 1 1,459 1
1968 91,037 0 2,275 2 2,275 2
1969 90,158 0 6,705 7 6,705 7
1970 71,329 0 1,037 1 1,037 1
1971 77,709 0 664 1 664 1
1972 96,621 0 1,939 2 1,939 2
1973 102,734 0 1,300 1 1,300 1
1974 114,392 0 7,582 7 7,582 7
1975 133,417 0 1,650 1 1,650 1
1976 126,066 0 1,537 1 1,537 1
1977 151,841 0 698 0 698 0
1978 149,897 0 4,823 3 4,823 3
1979 129,187 0 0 0
1980 163,252 0 1,891 1 1,891 1
1981 151,259 0 3,827 3 3,827 3
1982 176,885 0 2,147 1 2,147 1
1983 152,989 0 6,223 4 6,223 4
1984 182,576 0 2,240 1 2,240 1
1985 153,721 0 3,110 2 3,110 2
1986 117,708 0 6,947 6 6,947 6
1987 122,998 0 9,119 7 9,119 7
1988 120,078 0 3,873 3 3,873 3
1989 1,096,701 1 0 0 1-0
1990 273,185 0 1,111 0 1,111 0
1991 311,050 0 2,355 1 2,355 1
1992 532,241 0 1,581 0 I,S81 0
1993 299,045 0 1,943 1 1,943 1
1994 443,707 0 I,628 0 1,628 0
1995 552,151 0 782 0 782 0
1t-235
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 277 of 491
IDAHO POWER COMPANY
ACCOUNTS 370.00,37020 AN 370.30 -METERS -NON-AMI
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 782,409 0 698 0 698 0
1997 804,006 0 36 0 36 0
1998 844,327 0 315 0 315 0
1999 1,018,497 0 0 0
2000 1,291,978 0 0 0
2001 1,259,322 0 0 0
2002 1,157,698 0 0 0
2003 932,287 6 0 0 6-0
2004 765,620 290,529 38 45,548 6 244,981-32-
2005 1,533,383 322,536 21 42,487 3 280,048-18-
2006 2,929,509 203,653-7-70,644 2 274,297 9
2007 1,053,020 44,053 4 132,931 13 88,878 8
2008 814,082 183,012 22 145,491 18 37,520-5-
2009 133,563 68,219 51 55,642 42 12,577-9-
2010 4,189,155 12,322 0 260,537 6 248,215 6
TOTAL 26,825,925 717,023 3 870,044 3 153,021 1
THREE-YEAR MOVING AVERAGES
54-56 72,812 0 3,525 5 3,525 5
55-57 72,880 0 4,374 6 4,374 6
56-58 75,355 0 4,687 6 4,687 6
57-59 39,614 0 3,611 9 3,611 9
58-60 41,624 0 3,186 8 3,186 8
59-61 52,517 0 2,697 5 2,697 5
60-62 76,442 0 2,461 3 2,461 3
61-63 89,512 0 1,896 2 1,896 2
62-64 102,785 0 1,770 2 1,770 2
63 -65 108,936 0 1,651 2 1,651 2
64-66 119,211 0 1,861 2 1,861 2
65 -67 122,709 0 1,785 1 1,785 1
66-68 110,252 0 1,753 2 1,753 2
67-69 101,973 0 3,480 3 3,480 3
68-70 84,175 0 3,339 4 3,339 4
69-71 79,732 0 2,802 4 2,802 4
70 -72 81,886 0 1,213 1 1,213 1
71-73 92,355 0 1,301 1 1,301 1
72 -74 104,582 0 3 ,607 3 3,607 3
73 -75 116,848 0 3,511 3 3,511 3
74 -76 124,625 0 3,590 3 3,590 3
75-77 137,108 0 1,295 1 1,295 1
111-236
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 278 of 491
IDAHO POWER COMPANY
ACCOUNTS 370.00,37020 AN 370.30 -METERS -NON-AMI
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 142,601 0 2,353 2 2,353 2
77-79 143,642 0 1,840 1 1,840 1
78-80 147,445 0 2,238 2 2,238 2
79- 81 147,899 0 1,906 1 1,906 1
80 - 82 163,799 0 2,622 2 2,622 2
81- 83 160,378 0 4,066 3 4,066 3
82 -84 170,817 0 3,537 2 3,537 2
83 -85 163,095 0 3,858 2 3,858 2
84 -86 151,335 0 4,099 3 4,099 3
85-87 131,476 0 6,392 5 6,392 5
86 - 88 120,261 0 6,646 6 6,646 6
87- 89 446,592 0 4,331 1 4,330 1
88 - 90 496,655 0 1,661 0 1,661 0
89~91 560,312 0 1,155 0 1,155 0
90-92 372,159 0 1,682 0 1,682 0
91- 93 380,779 0 1,960 1 1,960 1
92-94 424,998 0 1,717 0 1,717 0
93 - 95 431,634 0 1,451 0 1,451 0
94-96 592,756 0 1,036 0 1,036 0
95-97 712,855 0 506 0 506 0
96-98 810,247 0 350 0 350 0
97-99 888,943 0 117 0 117 0
98-00 1,051,600 0 ios 0 105 0
99-01 1,189,932 0 0 0
00-02 1,236,332 0 0 0
01-03 1,116,435 2 0 0 2-0
02 -04 951,868 96,845 10 15,183 2 81,662-9-
03-05 1,077,097 204,357 19 29,345 3 175,012-16-
04-06 1,742,837 136,470 8 52,893 3 83,577-5-
05-07 1,838,638 54,312 3 82,021 4 27,709 2
06-08 1,598,870 7,804 0 116,356 7 108,552 7
07-09 666,888 98,428 15 111,355 17 12,927 2
08-10 1,712,267 87,851 5 153,890 9 66,039 4
FIVE-YEAR AVERAGE
06-10 1,823,866 20,790 1 133,049 7 112,259 6
~i-237
Exhibit No. 1
Case No. IPC.E-12-08
J. Spanos, IPC
Page 279 of 491
IDAHO POWER COMPANY
ACCOUNT 370.10 METERS -AMI
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2007 182,686 0 0 0
2008 156,316 4,010 3 1,091 1 2,919-2 -
2009 142 1,415 995 458 322 957-673 -
2010 169 0 0 0
TOTAL 339,312 5,425 2 1,549 0 3,876-1-
THREE-YEAR MOVING AVERAGES
07-09 113,048 1,808 2 516 0 1,292-1-
08-10 52,209 i,808 3 516 1 1,292 -2 -
~i-238
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 280 of 491
IDAHO POWER COMPANY
ACCOUNTS 371. 10 AND 371.20 INSTALLATIONS ON CUSTOMER PREMISES -COMBINED
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1962 808 142 18 521 64 379 47
1963 8,047 1,107 14 4,078 51 2,971 37
1964 18,169 2,601 14 8,554 47 5,953 33
1965 26,370 3,841 15 11,990 45 8,149 31
1966 35,230 5,918 17 17,981 51 12,063 34
1967 40, iiO 5,455 14 20,257 51 14,802 37
1968 36,551 6,174 17 18,542 51 12,368 34
1969 35,024 6,472 18 16,593 47 10,121 29
1970 34,273 6,400 19 18,302 53 11,902 35
1971 41,405 9,569 23 18,541 45 8,972 22
1972 46,382 ll,267 24 23,335 50 12,068 26
1973 68,660 14,153 21 32,781 48 18,628 27
1974 68,699 15,708 23 33,651 49 17,943 26
1975 85,497 20,127 24 41,154 48 21,027 25
1976 65,731 16,373 25 50,350 77 33,977 52
1977 77,407 19,739 26 38,154 49 18,415 24
1978 70,188 18,697 27 30,324 43 ll,627 17
1979 70,209 19,641 28 32,460 46 12,819 18
1980 108,431 30,569 28 50,654 47 20,085 19
1981 92,022 39,048 42 44,181 48 5,133 6
1982 88,495 42,422 48 37,696 43 4,726 -5-
1983 67,160 37,274 56 23,157 34 14,117-21~
1984 169,699 35,657 21 20,331 12 15,326-9-
1985 61,928 31,941 52 16,542 27 15,399-25-
1986 67,207 34,208 51 16,595 25 17,613-26-
1987 87,088 38,737 44 29,047 33 9,690-11-
1988 76,899 46,938 61 28,017 36 18,921-25 -
1989 65,075 46,341 71 29,257 45 17,084-26-
1990 73,596 61,736 84 28,735 39 33,001-45 -
1991 69,693 36,651 53 17,004 24 19,647-28 -
1992 65,701 33,762 51 18,708 28 15,054-23 -
1993 1,471,801 17,371 1 lll,970 8 94,599 6
1994 77,490 29,000 37 ll,564 15 17,436-23 -
1995 17,897 23,627 132 15,087 84 8,540-48 -
1996 34,890 43,045 123 13,775 39 29,270-84-
1997 11,968 46,021- 385-7,909 66 53,931 451
1998 2,542 44,525 8,566 337 35,960-
1999 34,281 17,693 52 3,747 11 13,947-41-
2000 77,887 8,367 11 8,146 10 222-0
2001 96,981 35,353 36 15,173 16 20,180-21-
2002 38,964 42,435 109 10,169 26 32,266-83 -
2003 44,730 38,878 87 10,513 24 28,366-63 -
~i-239
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 281 of 491
IDAHO POWER COMPANY
ACCOUNTS 371.10 AN 371. 20 INSTALLATIONS ON CUSTOMER PREMISES -COMBINED
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULA REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2004 35/663 49,727 139 12/606 35 37/121-104 -
2005 46,710 43,172 92 6,641 14 36/531-78-
2006 39,279 11/299-29-6,227-16-5/073 13
2007 41,007 459 1 85/016 207 84/557 206
2008 350,501 49,163 14 20,449 6 28/714-8 -
2009 56,714 47,771 84 8,662 15 39,109-69-
2010 98,519 38, ILL 39 9,727 10 28/385-29-
TOTAL 4/499/578 1/170/045 26 1,130/983 25 39,062-1-
THREE~YEAR MOVING AVERAGES
62-64 9/008 1/283 14 4/384 49 3,101 34
63 -65 17,529 2/516 14 8/207 47 5,691 32
64-66 26,590 4,120 15 12,842 48 8,722 33
65-67 33,903 5/071 15 16,743 49 11,671 34
66-68 37/297 5,849 16 18/927 51 13/078 35
67-69 37/228 6,034 16 18,464 50 12/430 33
68-70 35/283 6,349 18 17,812 50 11,464 32
69~71 36/901 7,480 20 17,812 48 10/332 28
70-72 40/687 9,079 22 20,059 49 10/981 27
71-73 52,149 11,663 22 24,886 48 13 / 223 25
72-74 61/247 13/709 22 29/922 49 16/213 26
73-75 74,285 16/663 22 35/862 48 19/199 26
74-76 73,309 17/403 24 41/718 57 24,316 33
75-77 76/212 18/746 25 43/219 57 24/473 32
76-78 71/109 18,270 26 39/609 56 21/340 30
77-79 72,601 19/359 27 33,646 46 14,287 20
78 -80 82/943 22,969 28 37,813 46 14,844 18
79-81 90/221 29,753 33 42,432 47 12/679 14
80-82 96,316 37,346 39 44/177 46 6/831 7
81-83 82,559 39,581 48 35/011 42 4,570-6-
82 -84 10B,451 38,451 35 27,061 25 11/390-11-
83 -85 99/596 34,957 35 20,010 20 14/947-15-
84-86 99/611 33,935 34 17,823 18 16,113-16-
85 -87 72,074 34,962 49 20,728 29 14,234-20-
86-88 77,065 39,961 52 24,553 32 15,408-20-
87 -89 76,354 44,005 58 28/774 38 15,232-20-
88-90 71,857 51,672 72 28,670 40 23,002~32~
89-91 69,455 48,243 69 24,999 36 23,244-33 -
90-92 69,663 44,050 63 21,482 31 22,567-32 -
91-93 535,732 29,261 5 49,227 9 19,966 4
~i-240
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 282 of 491
IDAHO POWER COMPANY
ACCOUNTS 371.10 AN 371.20 INSTALLATIONS ON CUSTOMER PREMISES -COMBINED
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
92-94 538,331 26,711 5 47,414 9 20,703 4
93-95 522,396 23,333 4 46,207 9 22,874 4
94-96 43,426 31,891 73 13,475 31 18,415-42-
95-97 21,585 6,883 32 12,257 57 5,374 25
96 -98 16,467 13,850 84 10,083 61 3,766-23-
97-99 16,264 5,399 33 6,741 41 1,341 8
98-00 38,237 23,529 62 6,819 18 16,709-44-
99-01 69,716 20,471 29 9,022 13 11,450-16-
00-02 71,278 28,718 40 11,162 16 17,556-25-
01-03 60,225 38,889 65 11,951 20 26,937-45-
02-04 39,786 43,680 110 11,096 28 32,584-82-
03 -05 42,367 43,926 104 9,920 23 34,006-80-
04 -06 40,550 27,200 67 4,340 11 22,860-56-
05-07 42,332 10,777 25 28,477 67 17, 699 42
06 -08 143,596 12,774 9 33,079 23 20 1305 14
07-09 149,407 32,464 22 38,042 25 5,578 4
08-10 168,578 45,015 27 12,946 8 32,069-19-
FIVE-YEAR AVERAGE
06-10 117,204 24,841 21 23,525 20 1,316-1-
~i-241
Exhibit No. 1
Case No. IPC-E-12-Qa
J. Spnos, IPC
Page 283 of 491
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 14,471 2,197 15 2,444 17 247 2
1955 6,467 1,194 18 2,357 36 1,163 18
1956 6,484 1,264 19 3,213 50 1,949 30
1957 6,474 1,363 21 2,143 33 780 12
1958 22,376 1,222 5 2,503 11 1,281 6
1959 7,732 2,002 26 2,398 31 396 5
1960 11,593 2,978 26 4,297 37 1,319 11
1961 19,137 1,841 10 4,107 21 2,266 12
1962 9,262 2,124 23 3,574 39 1,450 16
1963 16,238 3,341 21 3,318 20 23-0
1964 21,229 3,891 18 5,109 24 1,218 6
1965 51,708 7,177 14 11,302 22 4,125 8
1966 34,062 5,272 15 5,472 16 200 1
1967 39,862 6,386 16 5,784 15 602-2 -
1968 42,368 8,024 19 8,344 20 320 1
1969 41,451 11,460 28 5,215 13 6,245-15-
1970 29,410 6,944 24 2,729 9 4,215-14-
1971 63,742 13,184 21 5,899 9 7,285-11-
1972 62,699 12,734 20 3,054 5 9,680-15-
1973 46,936 12,205 26 3,178 7 9,027-19-
1974 62,429 15,430 25 680 1 14,750-24 -
1975 77,371 18,089 23 0 18,089-23 -
1976 45,239 14,210 31 0 14,210-31-
1977 52,708 12,173 23 2,301 4 9,872-19-
1978 47,147 14,388 31 6,526 14 7,862-17-
1979 24,429 5,799 24 2,155 9 3,644-15-
1980 23,793 14,253 60 6,109 26 8,144 -34 -
1981 48,005 22,306 46 5,884 12 16,422-34 -
1982 195,063 81,838 42 18,008 9 63,830-33 -
1983 433,125 125,003 29 18,172 4 106,831-25-
1984 507,186 81,330 16 16,533 3 64,797-13 -
1985 240,750 81,224 34 14,135 6 67,089-28-
1986 223,026 47,001 21 7,099 3 39,902-18-
1987 89,728 12,539 14 7,239 8 5,300-6-
1988 17,521 10,624 61 4,687 27 5,937-34 -
1989 20,145 10,542 52 10,616 53 74 0
1990 42,174 12,648 30 5,748 14 6,900-16-
1991 34,071 20,125 59 4,539 13 15,586-46-
1992 30,213 15,694 52 5,589 18 10,105-33-
1993 27,329 19,372 71 4,488 16 14,884-54-
1994 42,092 15 ,854 38 6,214 15 9,640-23 -
1995 53,995 18,748 35 7,479 14 11,269-21-
111-242
Exhibit No. 1
Case NO.IPC-E-12-08
J. Spanos, IPC
Page 284 of 491
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AN SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 76,995 23,662 31 4,484 6 19,177-25-
1997 64,358 21,977 34 996 2 20,981-33 -
1998 6,482 28,668 442 2,591 40 26,077-402 -
1999 29,816 16,950 57 2,141 7 14,809-50-
2000 30,889 12,318 40 2,793 9 9,526-31-
2001 68,110 49,640 73 41,971 62 7,669-11-
2002 80,005 15,538 19 7,829 10 7,710-10-
2003 59,693 26,139 44 30,708-51-56,847-95-
2004 44,694 35,221 79 6,697 15 28,524-64-
2005 70,098 33,684 48 4,781 7 28,903-41-
2006 63,807 81,515 128 22,618 35 58,897-92 -
2007 74,757 39,181 52 8,194 11 30,987-41-
2008 57,435 32,409 56 13,799 24 18,610-32 -
2009 43,059 21,036 49 1,661 4 19,376 45-
2010 46,865 50,614 108 6,156 13 44,458-95 -
TOTAL 3,708,303 1,264,545 34 336,644 9 927,901-25-
THREE-YEAR MOVING AVERAGES
54-56 9,141 1,552 17 2,671 29 1,120 12
55-57 6,475 1,274 20 2,571 40 1,297 20
56-58 11,778 1,283 11 2,620 22 1,337 11
57-59 12,194 1,529 13 2,348 19 819 7
58-60 13,900 2,067 15 3,066 22 999 7
59-61 12,821 2,274 18 3,601 28 1,327 10
60-62 13,331 2,314 17 3,993 30 1,678 13
61-63 14,879 2,435 16 3,666 25 1,231 8
62-64 15,576 3,119 20 4,000 26 882 6
63 -65 29,725 4,803 16 6,576 22 1,773 6
64-66 35,666 5,447 15 7,294 20 1,848 5
65-67 41,877 6,278 15 7,519 18 1,241 3
66-68 38,764 6,561 17 6,533 17 27-0
67-69 41,227 8,623 21 6,448 16 2,176-5 -
68-70 37,743 8,809 23 5,429 14 3,380-9-
69-71 44,868 10,529 23 4,614 10 5,915-13 -
70 -72 51,950 10,954 21 3,894 7 7,060-14 -
71-73 57,792 12,708 22 4,044 7 8,664-15-
72 -74 57,355 13,456 23 2,304 4 11,152-19-
73 -75 62,245 15,241 24 1,286 2 13,955-22 -
74 -76 61,680 15,910 26 227 0 15,683-25-
75-77 58,439 14,824.25 767 1 14,057-24 -
111-243
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 285 of 491
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AN SIGNAL SYSTEMS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
76-78 48,365 13,590 28 2,942 6 10,648-22 -
77-79 41,428 10,787 26 3,661 9 7,126-17-
78-80 31,790 11,480 36 4,930 16 6,550-21 -
79-81 32,076 14,119 44 4,716 15 9,403-29-
80-82 88,954 39,466 44 10,000 11 29,465-33 -
81-83 225,398 76,382 34 14,021 6 62,361-28-
82 -84 378,458 96,057 25 17,571 5 78,486-21-
83-85 393,687 95,852 24 16,280 4 79,572-20-
84-86 323,654 69,852 22 12,589 4 57,263-18-
85-87 184,501 46,921 25 9,491 5 37,430-20-
86-88 110,092 23,388 21 6,342 6 17,046-15-
87-89 42,465 11,235 26 7,514 18 3,721-9-
88 -90 26,613 11,271 42 7,017 26 4,254-16-
89- 91 32,130 14,438 45 6,968 22 7,471-23 -
90-92 35,486 16,156 46 5,292 15 10,864-31-
91-93 30,538 18,397 60 4,872 16 13,525-44-
92-94 33,211 16,973 51 5,430 16 11,543-35-
93-95 41,139 17,991 44 6,060 15 11,931-29-
94-96 57,694 19,421 34 6,059 11 13,362-23 -
95-97 65,116 21,462 33 4,320 7 17,142-26-
96-98 49,278 24,769 50 2,691 5 22,078-45-
97-99 33,552 22,532 67 1,910 6 20,622-61-
98-00 22,396 19,312 86 2,508 11 16,804-75-
99-01 42,938 26,303 61 15,635 36 10,668-25-
00-02 59,668 25,832 43 17,531 29 8,301-14 -
01-03 69,269 30,439 44 6,364 9 24,075-35-
02-04 61,464 25,633 42 5,394 -9-31,027-50 -
03 -05 58,162 31,681 54 6,410 -11-38,091-65-
04 - 06 59,533 50,140 84 11,365 19 38,775-65 -
05-07 69,554 51,460 74 11,864 17 39,596-57 -
06-08 65,333 51,035 78 14,870 23 36,165-55-
07-09 58,417 30,875 53 7,885 13 22,991-39-
08-10 49,120 34,686 71 7,205 15 27,481-56-
FIVE-YEAR AVERAGE
06-10 57,185 44,951 79 10,485 18 34,466-60-
~i-244
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 286 of 491
IDAHO POWER COMPANY
ACCOUNTS 390.00 THRU 390.20 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 10,211 205 2 200 2 5-0
1962 6,527 172 3 135 2 37-1-
1963 74,603 391 1 29,575 40 29,184 39
1964 24,986 4,473 18 60 0 4,413-18 -
1965 7,334 162 2 165 2 3 0
1966 4,453 12 0 0 12-0
1967 1,362 686 50 10 1 676-50-
1968 4,565 291 6 200 4 91-2 -
1969 6,502 868 13 0 868-13 -
1970 6,083 1,010 17 9,812 161 8,802 145
1971 27,001 3,729 14 1,946 7 1,783-7 -
1972 44,667 0 275 1 275 1
1973 8,760 21 0 0 21-0
1974 47,098 0 9,249 20 9,249 20
1975
1976 20,550 4,920 24 0 4,920-24 -
1977 11,220 0 64,543 575 64,543 575
1978 71,091 374 1 2,600 4 2,226 3
1979 63,084 8,309 13 34,745 55 26,436 42
1980 16,136 18,901 117 9,124 57 9,777-61-
1981 42,191 25,844 61 1,510 4 24,334-58-
1982 54,227 55,373 102 437 1 54,936~101-
1983 100,414 27,682 28 1,994 2 25,688-26-
1984 72,054 14,500 20 0 14,500-20-
1985 221,380 38,269 17 835 0 37,434-17-
1986 192,608 7,767 4 95,966 50 88,199 46
1987 109,981 0 27,844 25 27,844 25
1988 44,597 8,785 20 0 8,785-20 -
1989 19,334 6,445 33 0 6,445-33 -
1990 349,188 31,698 9 7,500 2 24,198-7 -
1991 87,701 55,458 63 2,675 3 52,783-60-
1992 204,566 30,015 15 111,648 55 81,633 40
1993 990,168 293,769 30 134,855 14 158,914~16-
1994 128,921 203,080 158 4,995 4 198,085-154-
1995 380,071 11,824 3 0 11,824-3 -
1996 556,577 117,514 21 124,531 22 7,016 1
1997 203,948 101,914 50 0 101,914-50-
1998 67,575 30,943-46 -0 30,943 46
1999 673,167 128,239-19-125 0 128,364 19
2000 802,890 356,112-44 -269 0 356,381 44
2001 163,498 48,196 29 154,305 94 106,109 65
2002 539,872 33,632-6 -237 -0 33,396 6
~i-245
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 287 of 491
IDAHO POWER COMPANY
ACCOUNS 390.00 THRU 390.20 STRUCTURES AND IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2003 116,210 4,240 4 153,178-132-157,418-135-
2004 392,033 63,981 16 103,267 26 39,286 10
2005 231,812 54,233 23 43 0 54,190-23 -
2006 279,334 30,304 11 357 0 29,947-11-
2007 527,945 124,400 24 151,060 29 26,660 5
2008 484,603 127,727 26 6B8 0 127,038-26-
2009 320,175 46,435 15 226 0 46,209-14-
2010 659,555 56,271 9 882 0 55,389-8-
TOTAL 9,472,830 1,081,322 11 935,237 10 146,086-2-
THREE-YEAR MOVING AVERAGES
61-63 30,447 256 1 9,970 33 9,714 32
62-64 35,372 1,679 5 9,923 28 8,245 23
63-65 35,641 1,675 5 9,933 28 8,258 23
64-66 12,258 1,549 13 75 1 1,474-12 -
65-67 4,383 287 7 58 1 228 -5-
66-68 3,460 330 10 70 2 260-8-
67-69 4,143 615 15 70 2 545-13 -
68-70 5,717 723 13 3,337 58 2,614 46
69-71 13,195 1,869 14 3,919 30 2,050 16
70-72 25,917 1,580 6 4, all 15 2,431 9
71-73 26,809 1,250 5 740 3 510-2 -
72-74 33,508 7 0 3,175 9 3,168 9
73-75 18,619 7 0 3,083 17 3,076 17
74-76 22,549 1,640 7 3,083 14 1,443 6
75-77 10,590 1,640 15 21,514 203 19,874 188
76-78 34,287 1,765 5 22,381 65 20,616 60
77-79 48,465 2,894 6 33,963 70 31,068 64
78-80 50,104 9,195 18 15,490 31 6,295 13
79-81 40,470 17,685 44 15,126 37 2,558 -6-
80-82 37,518 33,373 89 3,690 10 29,682-79-
81-83 65,611 36,300 55 1,314 2 34,986-53 -
82 -84 75,565 32,518 43 810 1 31,708-42-
83-85 131,283 26,817 20 943 1 25,874-20-
84-86 162,014 20,179 12 32,267 20 12,088 7
85-87 174,656 15,345 9 41,548 24 26,203 15
86-88 115,729 5,517 5 41,270 36 35,753 31
87-89 57,971 5,077 9 9,281 16 4,205 7
88-90 137,706 15,643 11 2,500 2 13,143-10-
89-91 152,074 31,200 21 3,392 2 27,809-18-
~i-246
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 288 of 491
IDAHO POWER COMPANY
ACCOUNTS 390.00 THRU 390.20 STRUCTURES AN IMPROVEMENTS
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
90-92 213,818 39,057 18 40,608 19 1,551 191-93 427,478 126,414 30 83,059 19 43,355-10 -
92 -94 441,218 175,621 40 83,833 19 91,789-21-
93 -95 499,720 169,558 34 46,617 9 122,941-25-94-96 355,190 110,806 31 43,175 12 67,631-19-
95-97 380,199 77,084 20 41,510 11 35,574-9-
96-98 276,033 62,829 23 41,510 15 21,318-8 -97-99 314,897 19,089-6-42 0 19,131 6
98-00 514,544 171,765-33 -131 0 171,896 33
99-01 546,518 145,385-27-51,566 9 196,951 3600-02 502,087 113,849-23 -51,446 10 165,295 3301-03 273,193 6,268 2 297 0 5,971-2 -
02-04 349,372 11,530 3 16,716-5-28,246-8 -03-05 246,685 40,818 17 16,623-7 -57,441-23 -
04-06 301,060 49,506 16 34,556 11 14,950-5-05-07 346,364 69,646 20 50,487 15 19,159-6 -
06-08 430,628 94,143 22 50,702 12 43,442-10-07-09 444,241 99,520 22 50,658 11 48,862-11-
OB-10 488,111 76,811 16 599 0 76,212-16-
FIVE-YEAR AVERAGE
06-10 454,323 77,027 17 30,643 7 46,385-10-
~i-247
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 289 of 491
IDAHO POWER COMPANY
ACCOUNT 392.00 TRASPORTATION EQUIPMENT -EXCLUDING AIRPLANE
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 214,111 1,608 1 78,335 37 76,727 36
1962 263,335 1,604 1 66,275 25 64,671 25
1963 238,960 1,251 1 53,236 22 51,985 22
1964 171,926 578 0 32,927 19 32,349 19
1965 252,034 643 0 50,683 20 50,040 20
1966 272,737 440 0 54,559 20 54,119 20
1967 251,879 885 0 38,535 15 37,650 15
1968 337,710 167 0 87,872 26 87,705 26
1969 401,876 133 0 73,593 18 73,460 18
1970 290,737 232 0 58,010 20 57,778 20
1971 279,864 0 58,194 21 58,194 21
1972 281,338 0 98,158 35 98,158 35
1973 162,481 126 0 27,392 17 27,266 17
1974 301,766 0 45,218 15 45,218 15
1975 140,915 0 30,886 22 30,886 22
1976 450,870 136 0 99,057 22 98,921 22
1977 345,928 0 67,481 20 67,481 20
1978 725,993 0 203,237 28 203,237 28
1979 520,202 5,848 1 204,039 39 198,191 38
1980 547,462 4,513 1 157,745 29 153,232 28
1981 609,544 13,789 2 167,979 28 154,190 25
1982 1,016,358 27,573 3 335,420 33 307,847 30
1983 1,132,187 45,008 4 312,581 28 267,573 24
1984 545,751 24,500 4 165,390 30 140,890 26
1985 1,311,231 43,512 3 319,916 24 276,404 21
1986 1,561,767 44,320 3 504,934 32 460,614 29
1987 944,640 96 0 399,550 42 399,454 42
1988 1,228,938 20,923 2 299,144 24 278,221 23
1989 765,664 0 283,837 37 283,837 37
1990 1,769,465 3 1,790 2 391,988 22 360,198 20
1991 1,317,925 18,631 1 282,543 21 263,912 20
1992 1,594,827 17,869 1 350,194 22 332,325 21
1993 1,365,227 0 340,868 25 340,868 25
1994 1,909,426 5,400 0 521,151 27 515,751 27
1995 1,949,736 33,567 2 1,391 0 32,176-2-
1996 1,332,689 700-0 555,394 42 556,094 42
1997 1,343,838 13,519 1 374,290 28 360,771 27
1998 1,788,042 79-0 365,047 20 365,125 20
1999 1,678,908 131-0 702,314 42 702,445 42
2000 1,385,920 8 0 226,885 16 226,877 16
2001 1,966,998 47,000-2 -375,352 19 422,352 21
2002 1,695,448 0 256,174 15 256,174 15
~i-248
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 290 of 491
IDAHO POWER COMPANY
ACCOUNT 392.00 TRASPORTATION EQUIPMENT -EXCLUDING AIRPLANE
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2003 1,477,409 0 222,213 15 222,213 15
2004 1,167,347 0 310,204 27 310,204 27
2005 1,123,846 51 a 175,744 16 175,694 16
2006 1,785,800 °308,235 17 308,235 17
2007 990,416 37-0 256,298 26 256,335 26
2008 4,459,265 0 382,140 9 382,140 9
2009 2,080,609 37,300-2 -202,960 10 240,259 12
2010 1,711,154 0 235,335 14 235,335 14
TOTAL 51,462,498 273,472 1 11,210,904 22 10,937,431 21
THREE-YEAR MOVING AVERAGES
61-63 238,802 1,488 1 65,949 28 64,461 27
62 -64 224,740 1,144 1 50,813 23 49,668 22
63-65 220,973 824 0 45,615 21 44,791 20
64-66 232,232 554 0 46,056 20 45,503 20
65-67 258,883 656 0 47,926 19 47,270 18
66-68 287,442 497 a 60,322 21 59,825 21
67-69 330,488 395 0 66,667 20 66,272 20
68-70 343,441 177 0 73,158 21 72,981 21
69-71 324,159 122 0 63,266 20 63,144 19
70-72 283,980 77 0 71,454 25 71,377 25
71-73 241,228 42 0 61,248 25 61,206 25
72-74 248,528 42 a 56,923 23 56,881 23
73-75 201,721 42 0 34,499 17 34,457 17
74-76 297,850 45 0 58,387 20 58,342 20
75-77 312,571 45 0 65,808 21 65,763 21
76-78 507,597 45 0 123,258 24 123,213 24
77-79 530,708 1,949 0 158,252 30 156,303 29
78-80 597,886 3,454 1 188,340 32 184,887 31
79-81 559,069 8,050 1 176,588 32 168,538 30
80-82 724,455 15,292 2 220,381 30 205,090 28
81-83 919,363 28,790 3 271,993 30 243,203 26
82-84 898,099 32,360 4 271,130 30 238,770 27
83 -85 996,390 37,673 4 265,962 27 228,289 23
84-86 1,139,583 37,444 3 330,080 29 292,636 26
85-87 1,272,546 29,309 2 408,133 32 378,824 30
86-88 1,245,115 21,780 2 401,209 32 379,430 30
87-89 979,747 7,006 1 327,510 33 320,504 33
88-90 1,254,689 17,571 1 324,990 26 307,419 25
B9-91 1,284,351 16,807 1 319,456 25 302,649 24
~i-249
Exhibit No. 1
Case No. IPC-E-12"(8
J. Spanos, IPC
Page 291 of 491
IDAHO POWER COMPANY
ACCOUNT 392.00 TRASPORTATION EQUIPMENT -EXCLUDING AIRPLANE
SUMMAY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE~YEAR MOVING AVERAGES
90-92 1,560,739 22,763 1 341,575 22 318,812 20
91-93 1,425,993 12,167 1 324,535 23 312,368 22
92-94 1,623,160 7,756 0 404,071 25 396,315 24
93-95 1,741,463 12,989 1 287,803 17 274,814 16
94-96 1,730,617 12,756 1 359,312 21 346,556 20
95-97 1,542,088 15,462 1 310,359 20 294,897 19
96-98 1,488,190 4,247 0 431,577 29 427,330 29
97-99 1,603,596 4,436 0 480,550 30 476,114 30
98-00 1,617,623 67-0 431,415 27 431,483 27
99-01 1,677,275 15,708-1 -434,850 26 450,558 27
00-02 1,682,788 15,664-1 -286,137 17 301,801 18
01-03 1,713,285 15,667-1 -284,580 17 300,246 18
02-04 1,446,735 0 262,864 18 262,864 18
03 -05 1,256,201 17 0 236,054 19 236,037 19
04-06 1,358,998 17 0 264,728 19 264,711 19
05-07 1,300,021 4 0 246,759 19 246,755 19
06 -08 2,411,827 12-0 315,558 13 315,570 13
07-09 2,510,097 12,446-0 280,466 11 292,912 12
08-10 2,750,343 12,433-0 273,478 10 285,912 10
FIVE-YEAR AVERAGE
06-10 2,205,449 7,467-0 276,994 13 284,461 13
111-250
EXhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 292 of 491
~i-251 DEPRECIATION CALCULATIONS
Exhibit No. 1
Case No. IPG-E-12-08
J. Spanos, IPC
Page 293 of 491
IDAHO POWER COMPANY
ACCOUNT 310.20 LA AND WATER RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCUATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 75 - R4
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. 0
1974 190,524.48 119,335 143,701 46,823 21.75 2,153
1979 5,620.16 3,307 3,982 1,638 22.18 74
2003 6,870.62 1,776 2,139 4,732 22.94 206
203,015.26 124,418 149,822 53,193 2,433
VALMY UNIT #1 AN COMMON
INTERIM SURVIVOR CURVE. .IOWA 75-R4
PROBABLE RETIREMENT YEAR. .6-2031
NET SALVAGE PERCENT. .0
2010 318,976.03 15,196 10,222 308,754 19.99 15,4452011111,367.89 1,375 925 1l0,443 19.99 5,525
430,343.92 16,571 1l,147 419,197 20,970
633,359.18 140,989 160,969 472,390 23,403
COMPOS ITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .20.2 3.70
~i-252
Exhibit NO.1
Case No, IPC-E-12"08
J. Spanos, IPC
Page 294 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. -5
1973
1974
1979
1980
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
83,166.88
33,573,815.07
19,075,559.45
210,586.65
11,175.99
643,415.35
161,864.53
386,374.84
723,466.73
207,137.86
100,570.93
48,547.69
9,539.54
1,525,817.71
1,236,807.27
320,691.70
636,675.52
551,450.65
88,359.28
96,130.91
1,074,327.85
100,612.13
395,618.21
602,901.47
279,009.52
227,276.48
401,805.04
244,543.76
651,640.14
2,372,586.28
532,440.98
42,083.12
66,615,999.53
54,629
21,838,927
11,717,964
127,672
6,584
373,207
92,365
216,632
398,226
111,814
53,165
25,093
4,815
750,412
591,729
148,857
286,189
239,310
36,878
38,454
410,112
32,237
117,616
164,447
68,834
49,668
75,730
38,282
79,404
200,344
23,402
477
38,373,475
73,204
29,264,456
15,702,229
171,082
8,823
500,102
123,770
290,290
533,628
149,832
71,242
33,625
6,452
1,005,562
792,925
199,470
383,497
320,679
49,417
51,529
549,556
43,198
157,607
220,361
92,238
66,556
101,479
51,298
106,402
268,464
31,359
639
51,420,972
~i-253
FUTURE BOOK
ACCRUALS
(5)
14,122
5,988,050
4,327,108
50,034
2,912
175,484
46,187
115,404
226,012
67,662
34,358
17,350
3,564
596,546
505,723
137,256
285,012
258,345
43,360
49,409
578,489
62,445
257,792
412,685
200,722
172,085
320,416
205,473
577,820
2,2221752
5271704
43,548
18,525,828
REM.
LIFE
(6)
21.66
21. 70
21. 91
21.95
22.03
22.07
22.11
22.15
22.19
22.22
22.26
22.30
22.33
22.37
22.40
22.44
22.47
22.50
22.54
22.57
22.60
22.68
22.71
22.74
22.76
22.79
22.81
22.83
22.85
22.87
22.89
22.90
ANAL
ACCRUAL
(7)
652
275,947
197,495
2,279
132
7,951
2,089
5,210
10,185
3,045
1,543
778
160
26,667
22,577
6,117
12,684
11,482
1,924
2,189
25,597
2,753
11,351
18,148
8,819
7,551
14,047
9,000
25,288
97,191
23,054
1,902
835,807
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos. IPC
Page 295 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTUES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
VALMY UNIT #1 AN COMMON
INTERIM SURVIVOR CURVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. - 5
1981
1982
1985
1986
1988
1989
1990
1991
1992
1993
1994
1995
1996
1998
1999
2003
2007
2008
2009
2010
2011
25,658,548.72
318,350.53
65,718.52
1,276.08
20,875.47
323,214.68
49,900.48
119,856.27
31,908.32
73,321.38
43,225.12
233,694.46
62,051. 73
23,812.14
95,315.86
64,673.91
630,008.36
2,639,984.81
2,053,038.91
1,231,313.21
2,170,984.74
35,911,073.70
16,221,732
198,535
39,174
748
11,777
178,552
26,966
63,229
16,407
36,652
20,950
109,594
28,071
9,897
37,720
19,493
110,756
362,991
196,685
61,774
28,221
17,779,924
20,582,497
251,906
49,705
949
14,943
226,551
34,215
80,226
20,818
46,505
26,582
139,055
35,617
12,558
47,860
24,733
140,530
460,571
249,558
78,380
35,807
22,559,566
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. - 5
1985
1986
1988
1989
1990
1991
1992
1993
1994
1995
1996
23,093,068.28
1,276.09
20,875.45
322,533.35
45,740.98
83,968.55
29,863.34
18,382.70
43,225.11
63,400.20
3,060.54
12,702,169
689
10,809
163,248
22,592
40,393
13,964
8,340
18,969
26,838
1,246
17,105,172
928
14,556
219,835
30,423
54,395
18,804
11,231
25,544
36,141
1,678
111-254
FUTE BOOK
ACCRUALS
(5)
6,358,979
82,362
19,300
391
6,976
112,825
18,180
45,623
12,686
30,483
18,805
106,324
29,537
12,445
52,222
43,174
520,979
2,311,413
1,906,133
1,214,499
2,243,727
15,147,061
7,142,550
412
7,363
118,825
17,605
33,772
12,552
8,071
19,842
30,429
1,536
REM.
LIFE
(6 )
19.27
19.30
19.38
19.41
19.47
19.50
19.52
19.55
19.57
19.60
19.63
19.65
19.67
19.72
19.74
19.82
19.89
19.91
19.92
19.93
19.94
23.06
23.10
23.18
23.22
23.26
23.30
23.34
23.37
23.41
23.45
23.48
ANAL
ACCRUAL
(7)
329,994
4,267
996
20
358
5,786
931
2,334
648
1,555
958
5,411
1,502
631
2,645
2,178
26,193
116,093
95,689
60,938
112,524
771,651
309,738
18
318
5,117
757
1,449
538
345
848
1,298
65
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 296 of 491
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7 )
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 100-Sl
PROBABLE RETIREMENT YEAR.. 6 - 2 0 3 5
NET SALVAGE PERCENT.. - 5
1997 56,343.99 21,966 29,580
2004 68,456.20 16,355 22,024
2010 547,339.08 23,109 31,119
24,397,533.86 13,070,687 17,601,431
126,924,607.09 69,224,086 91,581,969
29,581
49,855
543,587
23.52
23.73
23.87
1,258
2,101
22,773
8,015,980 346,623
41,688,869 1,954,081
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 21.3 1.54
Exhibit No. 1
Case No. IPC-E-12-08~i-255 J. Spanos, IPC
Page 297 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUN 312.10 BOILER PLAT EQUIPMENT - SCRUBBERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 60-R3
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. -15
1979
1987
1988
1991
1992
1993
1994
1995
1996
1997
2001
2003
2004
2005
2006
2008
2009
2010
9,219,775.15
22,795,230.71
11,922,157.81
12,226,356.74
186,346.65
202,056.04
60,496.24
104,825.81
165,381.93
440,933.37
122,249.82
157,856.26
297,741.00
137,454.95
40,571. 86
490,729.94
3,743,703.92
329,683.78
62,643,551. 98
6,327,928
13,607,955
6,961,908
6,624,234
98,151
103,214
29,888
49,963
75,859
193,641
42,889
47,157
80,410
32,876
8,365
65,435
344,679
15,799
34,710,351
8,466,118
18,206,047
9,314,318
8,862,545
131,316
138,090
39,987
66,845
101,492
259,072
57,381
63,091
107,580
43,985
11,192
87,545
461,145
21,137
46,438,887
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 60 - R3
PROBABLE RETIREMENT YEAR.. 6 - 2 035
NET SALVAGE PERCENT.. - 15
1985
1992
1993
1994
1997
2003
19,188,954.78
56,096.03
3,434.61
51,903.19
10,640.50
457,014.56
11,717,073
28,906
1,716
25,063
4,559
132,438
14,490,880
35,749
2,122
30,996
5,638
163,790
~i-256
FUTURE BOOK
ACCRUALS
(5 )
2,136,623
8,008,468
4,396,163
5,197,765
82,983
94,275
29,584
53,704
88,698
248,002
83,206
118,443
234,822
114,088
35,466
476,794
3,844,114
357,999
25,601,198
7,576,418
28,761
1,828
28,692
6,598
361,776
REM.
LIFE
(6)
20.30
21.40
21.51
21. 80
21.88
21.96
22.04
22.11
22.17
22.24
22.46
22.54
22.58
22.62
22.66
22.72
22.75
22.77
21.96
22.75
22.83
22.92
23.14
23.48
ANAL
ACCRUAL
(7)
105,252
374,227
204,378
238,430
3,793
4,293
1,342
2,429
4,001
11,151
3,705
5,255
10,400
5,044
1,565
20,986
168,972
15,722
1,180,945
345,010
1,264
80
1,252
285
15,408
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 298 of 491
IDAHO POWER COMPANY
ACCOUNT 312.10 BOILER PLANT EQUIPMENT - SCRUBBERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL CALCULTED ALLOC.BOOK FUTURE BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3)(4)(5 )(6)(7)
VALMY UNIT #2
INTERIM SURVIVOR CURVE. .IOWA 60-R3
PROBABLE RETIREMENT YEAR..6-2035
NET SALVAGE PERCENT. .-15
2006 27,918.74 5,565 6,882 25,224 23.61 1,06820078,270.19 1,364 1,687 7,824 23.65 331200824,287.00 3,122 3,861 24,069 23.68 1,016
19,828,519.60 11,919,806 14,741,606 8,061,192 365,714
82,472,071.58 46,630,157 61,180,493 33,662,390 1,546,659
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .21. 8 1. 88
~i-257
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 299 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLANT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 60-R1. 5
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. -15
1974
1979
1980
1982
1983
1984
1985
1986
1987
1988
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
62,722,635.53
38,000,720.12
755,759.86
244,703.52
1,368,628.45
64,660.06
36,106.23
1,149,964.78
6,609,089.92
1,267,616.88
7,646,717.32
980,704.31
4,322,956.08
3,828,626.76
864,397.28
2,497,315.41
1,245,553.59
1,224,297.79
56,728.38
1,025,507.31
4,718,140.75
6,669,984.06
11,740,349.28
14,623,675.12
14,401,867.69
11,866,703.45
9,290,871.69
15,231,348.23
12,217,494.42
21,905,941.17
3,495,617.66
43,839,077
24,975,897
489,847
153,911
847,164
39,352
21,577
674,362
3,798,403
713,005
3,999,034
498,774
2,132,532
l,82B,181
398,458
1,107,180
529,410
496,595
21,853
372,563
1,606,760
2,106,851
3,403,298
3,836,009
3,346,382
2,378,485
1,549,680
1,978,613
1,103,496
1,022,536
43,375
46,913,340
26,727,359
524,198
164,704
906,572
42,112
23,090
721,652
4,064,770
763,005
4,279,471
533,751
2,282,078
1,956,384
426,400
1,184,822
566,535
531,419
23,385
398,689
1,719,436
2,254,596
3,641,958
4,105,013
3,581,051
2,545,279
1,658,353
2,117,365
1,180,880
1,094,242
46,417
262,074,683.10 109,312,660 116,978,329
111-258
FUTURE BOOK
ACCRUALS
(5)
25,217,691
16,973,469
344,926
116,705
667,350
32,247
18,432
600,807
3,535,683
694,754
4,514,254
594,059
2,689,321
2,446,537
567,657
1,687,091
865,851
876,523
41,852
780,644
3,706,426
5,415,885
9,859,444
12,712,213
12,981,097
11,101,430
9,026,149
15,398,685
12,869,239
24,097,590
3,973,544
184,407,557
REM.
LIFE
(6 )
19.49
20.07
20.17
20.37
20.46
20.55
20.64
20.72
20.80
20.88
21.09
21.15
21.22
21. 28
21.33
21.39
21. 44
21. 49
21.54
21.59
21.63
21. 68
21.72
21.76
21.80
21.84
21.87
21.91
21.94
21.98
22.00
ANAL
ACCRUAL
(7)
1,293,878
845,713
17,101
5,729
32,617
1,569
893
28,996
169,985
33,274
214,047
28,088
126,735
114,969
26,613
78,873
40,385
40,787
1,943
36,158
171,356
249,810
453,934
584,201
595,463
508,307
412,718
702,815
586,565
1,096,342
180,616
8,680,480
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 300 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLAT EQUIPMENT - OTHER
CALCUATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
VALMY UNIT #1 AND COMMON
INTERIM SURVIVOR CURVE.. IOWA 60-R1.5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -15
1981
1982
1983
1984
1988
1989
1991
1992
1993
1994
1995
1996
1997
1998
1999
2001
2002
2003
2004
2005
2006
2007
2008
2010
50,776,244.76
762,719.70
288,794.71
4,916.00
158,485.09
411,136.75
265,035.42
134,534.51
472,390.54
1,594,549.02
140,936.00
1,089,889.41
126,106.18
116,431.09
1,174,189.44
1,449,111.23
761,603.26
3,717,717.73
599,372.49
623,835.87
3,718,625.77
5,952,696.65
3,284,418.47
2,905,853.81
80,529,593.90
34,313,291
508,269
189,624
3,177
95,323
242,139
149,003
73,663
251,573
823,327
70,396
525,113
58,358
51,589
495,135
543,272
265,766
1,194,540
174,877
162,070
836,981
1,114,532
482,220
155,591
42,779,829
35,990,853
533,118
198,895
3,332
99,983
253,977
156,288
77,264
263,872
863,579
73,838
550,786
61,211
54,111
519,342
569,832
278,759
1,252,941
183,427
169,994
877,901
1,169,021
505,796
163,198
44,871,317
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 60-R1. 5
PROBABLE RETIREMENT YEAR.. 6 - 2035
NET SALVAGE PERCENT.. -15
1981
1985
1986
1988
1989
1991
1992
1993
14,354.34
66,597,018.00
1,127,374.74
158,485.05
526,115.29
240,385.02
161,927.50
814,220.76
9,007
39,039,239
648,085
87,316
283,046
122,862
80,447
392,126
10,308
44,676,857
741,674
99,925
323,920
140,604
92,064
448,753
111-259
FUTURE BOOK
ACCRUALS
(5)
22,401,828
344,010
133,219
2,321
82,275
218,830
148,503
77,450
279,377
970,152
88,239
702,587
83,811
79,785
830,976
1,096,646
597,085
3,022,435
505,852
547,418
3,398,519
5,676,580
3,271,286
3,178,534
47,737,716
6,200
31,909,714
554,807
82,333
281,112
135,838
94,152
487,601
REM.
LIFE
(6)
18.00
18.07
IS.14
18.21
18.45
18.50
18.60
18.65
18.69
18.74
18.78
18.82
18.86
18.89
18.93
19.00
19.03
19.06
19.09
19.12
19.15
19.18
19.20
19.25
21.00
21. 40
21.49
21.66
21.75
21.90
21.97
22.04
ANAL
ACCRUAL
(7 )
1,244,546
19,038
7,344
127
4,459
11,829
7,984
4,153
14,948
51,769
4,699
37,332
4,444
4,224
43,897
57,718
31,376
158,575
26,498
28,631
177,468
295,964
170,379
165,119
2,572,521
295
1,491,108
25,817
3,801
12,925
6,203
4,285
22,123
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 301 of 491
IDAHO POWER COMPANY
ACCOUNT 312.20 BOILER PLANT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 ì
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 ì
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7 )
VALMY UNIT #2
INTERIM SURVIVOR CURVE. .IOWA 60-RL. 5
PROBABLE RETIREMENT YEAR. .6-2035
NET SALVAGE PERCENT. .-15
1994 203,865.29 95,014 108,735 125,710 22.10 5,688
1995 340,963.74 153,330 175,472 216,636 22.16 9,776
1996 215,672.58 93,217 106,678 141,345 22.22 6,361
2001 9,990.00 3,302 3,779 7,710 22.49 343
2003 452,838.55 127,186 145,553 375,212 22.59 16,610
2004 1,090,457.34 276,801 316,774 937,252 22.63 41,416
2005 586,333.19 131,795 150,827 523,456 22.68 23,080
2006 776,713.04 150,391 172,109 721,111 22.72 31,739
2007 9,574,922.26 1,536,167 1,758,003 9,253,157 22.76 406,553
2009 349,716.59 30,284 34,657 367,517 22.84 16,09120101,568,022.67 70,434 80,605 1,722,621 22.88 75,2892011790,531.43 9,427 10,788 898,323 22.90 39,228
85,599,907.38 43,339,476 49,598,087 48,841,806 2,238,731
428,204,184.38 195,431,965 211,447,733 280,987,079 13,491,732
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT 20.8 3.15
~i-260
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 302 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLANT EQUIPMENT - RAILCARS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
JIM BRIDGER
SURVIVOR CURVE.. IOWA 25 - R3
NET SALVAGE PERCENT.. +20
1991 2,478,477.91 1,360,189
2,478,477.91 1,360,189
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 7.9
375,498
ALLOC. BOOK
RESERVE
(4)
1,607,284
1,607,284
~i-261
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
375,498 7.85
ANAL
ACCRUAL
(7)
47,834
47,834
1. 93
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 303 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 45-S1
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. -15
1974
1977
1979
1980
1982
1983
1984
1985
1986
1989
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
17,866,004.64
3,929.32
6,104,582.15
1,552.95
12,100.59
105,157.11
29,887.28
50,430.95
146,875.20
39,887.76
9,048,906.30
43,400.82
106,482.65
306,535.05
297,366.45
5,312,439.21
1,129,430.29
2,518,484.84
48,175.87
254,910.00
620,517.93
1,188,237.90
9,255,537.13
2,838,964.18
2,587,242.85
470,719.37
4,971,323.08
6,403,107.94
4,240,193.25
7,721,385.46
83,723,768.52
13,339,634
2,834
4,291,491
1,077
8,154
69,740
19,499
32,335
92,448
23,579
5,092,607
23,763
56,586
157,691
147,738
2,540,249
517,343
1,101,592
19,996
99,790
227,366
403,807
2,887,788
799,911
645,438
101,190
884,538
886,722
406,677
384,220
35,265,803
12,972,679
2,756
4,173,438
1,047
7,930
67,822
18,963
31,446
89,905
22,930
4,952,516
23,109
55,029
153,353
143,674
2,470,370
503,112
1,071,289
19,446
97,045
221,111
392,699
2,808,349
777,907
627,683
98,406
860,206
862,330
395,490
373,651
34,295,690
VALMY UNIT #1 AND COMMON
INTERIM SURVIVOR CURVE.. IOWA 45 - S 1
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. - 15
1981 12,895,302.961983 91,985.79 9,176,407
63,675
9,017,780
62,574
111-262
FUTE BOOK
ACCRUALS
(5 )
7,573,226
1,763
2,846,831
739
5,986
53,109
15,408
26,550
79,002
22,941
5,453,726
26,802
67,426
199,162
198,297
3,638,935
795,733
1,824,969
35,956
196,102
492,484
973,775
7,835,519
2,486,902
2,347,646
442,921
4,856,816
6,501,245
4,480,732
8,505,943
61,986,644
REM.
LIFE
(6)
15.11
15.79
16.24
16.46
16.89
i 7.11
17.32
17.53
17.74
1S.36
IS.76
18.96
19.16
19.36
19.55
19.74
19.94
20.12
20.31
20.50
20.68
20.86
21.03
21.20
21.37
21.53
21.69
21.84
21.98
22.11
5,811,818 15.2643,20915.60
ANAL
ACCRUAL
(7 )
501,206
112
175,297
45
354
3,104
890
1,515
4,453
1,250
290,710
1, 414
3,519
10,287
10,143
184,343
39,906
90,704
1,770
9,566
23,815
46,681
372,588
117,307
109,857
20,572
223,920
297,676
203,855
384,710
3,131,569
380,853
2,770
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 304 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
VALMY UNIT #1 AN COMMON
INTERIM SURVIVOR CURVE.. IOWA 45-S1
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -15
1985
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
2001
2003
2006
2007
2008
2009
2010
2011
13,825.45
12,313.64
6,382.65
260,808.03
4,099.82
89,218.42
435,683.69
228,312.81
61,205.18
373,826.66
25,661.77
293,464.53
101,649.69
43,022.22
7B6,292.79
663,248.47
469,978.66
510,061.78
189,000.27
17,555,345.28
9,281
7,832
3,977
158,974
2,440
51,778
245,994
125,020
32,429
191,005
12,609
116,702
34,610
10,234
155,728
102,245
50,632
28,408
2,749
10,582,729
9,121
7,697
3,908
156,226
2,398
50,883
241,742
122,859
31,868
187,703
12,391
114,685
34,012
10,057
153,036
100,478
49,757
27,917
2,701
10,399,792
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 45-81
PROBABLE RETIREMENT YEAR.. 6 - 2 0 3 5
NET SALVAGE PERCENT.. - 15
1985
1988
1989
1990
1991
1992
1993
1994
1996
2005
2007
21,306,510.39
12,313.64
6,382.64
285,435.30
4,099.77
203,040.48
908,026.87
61,332.60
10,514.58
1,122.85
1,059,381.26
13,472,447
7,333
3,715
162,126
2,268
109,248
473,788
30,969
4,925
272
182,646
14,990,318
8,159
4,134
180,392
2,524
121,556
527,167
34,458
5,480
303
203,224
~i-263
FUTURE BOOK
ACCRUALS
(5)
6,779
6,464
3,432
143,703
2,317
51,718
259,295
139,701
38,518
242,197
17,120
222,800
82,885
39,418
751,201
662,258
490,719
558,654
214,649
9,788,855
9,512,169
6,002
3,206
147,859
2,191
111,940
517,064
36,074
6,612
989
1,015,065
REM.
LIFE
(6)
15.93
16.42
16.58
16.74
16.90
17.05
17.20
17.36
17.51
17.66
17.80
18.37
18.64
19.02
19.13
19.25
19.35
19.45
19.51
18.02
18.68
18.90
19.12
19.34
19.55
19.77
19.98
20.40
22.16
22.51
ANAL
ACCRUAL
(7)
426
394
207
8,584
137
3,033
15,075
8,047
2,200
13,714
962
12,128
4,447
2,072
39,268
34,403
25,360
28,723
11,002
593,805
527,867
321
170
7,733
113
5,726
26,154
1,806
324
45
45,094
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 305 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 314.00 TURBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 45-S1
PROBABLE RETIREMENT YEAR.. 6-2035
NET SALVAGE PERCENT.. - 15
2008
2010
2011
25,101. 96
42,099.67
1,879,159.04
25,804,521.05
127,083,634.85
3,364
2,019
23,166
14,478,286
60,326,818
ALLOC. BOOK
RESERVE
(4 )
3,743
2,246
25,776
16,109,480
60,804,962
FUTURE BOOK
ACCRUALS
(5)
25,124
46,168
2,135,257
13,565,719
85,341,218
REM.
LIFE
(6)
22.67
22.98
23.08
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 19.2
~i-264
ANAL
ACCRUAL
(7)
1,108
2,009
92,515
710,985
4,436,359
3.49
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 306 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
JIM BRIDGER
INTERIM SURVIVOR CURVE.. IOWA 60-81.5
PROBABLE RETIREMENT YEAR.. 6-2034
NET SALVAGE PERCENT.. - 1
1974
1977
1979
1980
1982
1983
1984
1986
1990
1991
1992
1993
1994
1995
1996
1997
1999
2001
2003
2004
2005
2006
2007
2008
2009
2010
2011
16,184,869.35
2,428.61
8,066,881.00
34,786.82
162.18
139,948.89
27,142.38
4,683.24
7,417.61
11 7.92
12,444.04
8,358.58
24,355.03
56,750.87
21,364.05
7,031.54
7,331.89
47,876.60
13,673.35
24,564.89
68,021.77
211,540.21
185,085.29
423,452.14
920,035.27
600,123.01
68,024.35
27,168,470.88
10,429,043
1,513
4,897,574
20,831
94
80,040
15,267
2,538
3,675
57
5,839
3,803
10,716
24,088
8,723
2,750
2,593
14,953
3,630
5,890
14,446
3B,755
28,132
49,894
75,268
25,542
746
15,766,400
14,258,987
2,069
6,696,151
28,481
129
109,434
20,874
3,470
5,025
78
7,983
5,200
14,651
32,934
11,926
3,760
3,545
20,444
4,963
8,053
19,751
52,987
38,463
68,217
102,909
34,922
1,020
21,556,426
VALMY UNIT #1 AND COMMON
INTERIM SURVIVOR CURVE.. IOWA 60 -Sl . 5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. - 1
1981
1983
1986
1988
1989
12,890,371.54
2,713.41
128,686.00
1,816.54
99,640.82
7,982,638
1,633
73,704
1,001
53,756
9,573,461
1,958
88,392
1,200
64,469
111-265
FUTUE BOOK
ACCRUALS
(5)
2,087,731
384
1,451,399
6,654
35
31,915
6,540
1,260
2,467
41
4,585
3,243
9,947
24,384
9,651
3,342
3,860
27,911
8,847
16,758
48,951
"160,668
148,473
359,470
826,326
571,202
67,685
5,883,730
3,445,B14
782
41,581
634
36,168
REM.
LIFE
(6)
18.60
19.09
19.41
19.57
19.88
20.03
20.17
20.46
21.00
21.12
21. 24
21. 36
21. 48
21.59
21.69
21.79
21. 99
22.16
22.32
22.39
22.46
22.52
22.58
22.64
22.69
22.73
22.76
17.61
17.84
18.17
18.38
18.48
ANAL
ACCRUAL
(7 )
112,244
20
74,776
340
2
1,593
324
62
117
2
216
152
463
1,129
445
153
176
1,260
396
748
2,179
7,134
6,575
15,878
36,418
25,130
2,974
290,906
195,674
44
2,288
34
1,957
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos. IPC
Page 307 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
VALMY UNIT #1 AN COMMON
INTERIM SURVIVOR CURVE.. IOWA 60-S1. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 031
NET SALVAGE PERCENT.. -1
1991
1992
1993
1994
1995
1996
1998
1999
2007
2008
2010
2011
174,294.55
43,466.53
13,005.66
11,594.90
23,049.42
52,468.28
76,514.24
76,214.36
14,544.06
207,301.45
64,327.15
3,962.41
13,883,971. 32
89,684
21,786
6,335
5,473
10,523
23,083
30,931
29,304
2,470
27,493
3,117
50
8,362,981
107,557
26,128
7,597
6,564
12,620
27,683
37,095
35,144
2,962
32,972
3,738
60
10,029,601
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 60-S1. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 035
NET SALVAGE PERCENT.. - 1
1985
1986
1988
1989
1990
1991
1992
1993
1995
1996
2007
2008
13,201,374.31
529,371.11
1,816.53
99,640.81
1,924.35
250,182.94
43,466.53
13,005.66
1,103.82
38,007.98
94,989.11
13,943.57
14,288,826.72
55,341,268.92
7,170; 563
281,998
927
49,671
935
118,373
19,981
5,795
458
15,164
13,915
1,590
7,679,370
31,808,751
8,876,374
349,083
1,148
61,487
1,157
146,533
24,734
7,174
567
18,771
17,225
1,968
9,506,222
41,092,249
FUTURE BOOK
ACCRUALS
(5)
68,481
17,774
5,538
5,147
10,660
25,310
40,184
41,833
11,727
176,403
61,232
3,942
3,993,210
4,457,014
185,582
687
39,150
786
106,152
19,167
5,962
548
19,617
78,714
12 1115
4,925,493
14,802,433
REM.
LIFE
(6)
18.67
18.76
18.85
18.94
19.02
19.10
19.24
19.31
19.74
19.78
19.84
19.86
21. 04
21.19
21.49
21.63
21.77
21.91
22.04
22.17
22.42
22.53
23.52
23.58
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 19.8
111-266
ANAL
ACCRUAL
(7)
3,668
947
294
272
560
1,325
2,089
2,166
594
8,918
3,086
198
224,114
211,835
8,758
32
1,810
36
4,845
870
269
24
871
3,347
514
233,211
748,231
1. 35
Exhibit No.1
Case No. IPC-E-12-08
J. Spanos, ¡PC
Page 308 of 491
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2 )
ALLOC. BOOK
RESERVE
(4 )
CALCULATED
ACCRUED
(3 )
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
JIM BRIDGER
INTERIM SURVIVOR CURVE. .IOWA 45-RO.5
PROBABLE RETIREMENT YEAR. .6-2034
NET SALVAGE PERCENT..-2
1974 234,553.92 139,221 133,661 105,584 17.20 6,1391979815,662.20 453,418 435,310 396,666 17.95 22,0981980149,487.30 81,B77 78,607 73,870 18.09 4,08319821,163.20 617 592 594 18.35 32198313,999.64 7,306 7,014 7,265 18.48 39319848,156.81 4,182 4,015 4,305 18.60 2311986182,997.34 90,337 86,729 99,928 18.83 5,3071987480,339.94 232,249 222,974 266,973 18.94 14,0961988270,106.46 127,706 122,606 152,903 19.05 8,0261989154,613.45 71,419 68,567 89,139 19.15 4,655199013,523.00 6,093 5,850 7,944 19.25 4131991410,208.97 180,060 172,869 245,544 19.34 12,696199294,029.23 40,115 38,513 57,397 19.43 2,9541993210.47 87 84 131 19.52 7199712,500.00 4,449 4,271 8,479 19.83 428199818,239.49 6,193 5,946 12,659 19.90 636200115,620.96 4,452 4,274 11,659 20.09 580200234,668.43 9,165 8,799 26,563 20.15 1,3182003114,947.93 27,907 26,792 90,454 20.20 4,4782004325,035.95 71,290 68,443 263,094 20.26 12,98620054,845.53 943 905 4,037 20.31 1992006257,054.48 43,233 41,506 220,689 20.36 10,83920071,849,868.16 257,802 247,506 1,639,359 20.41 80,3212008387,866.59 42,154 40,470 355,153 20.46 17,3582010476,013.84 18,630 17,886 467,648 20.55 22,757
6,325,713.29 1,920,905 1,844,189 4,608,039 233,030
VALMY UNIT #1 AND COMMON
INTERIM SURVIVOR CURVE. .IOWA 45-RO.5
PROBABLE RETIREMENT YEAR. .6-2031
NET SALVAGE PERCENT. .-2
1981 1,303,472.69 745,474 817,714
1982 10,001. 23 5,638 6,184
1985 10,143.48 5,451 5,979
1988 20,546.42 10,432 11,443
1989 26,280.53 13,058 14,323199052,090.38 25,304 27,756
1991 88,534.46 41,961 46,027
~i-267
511,828
4,017
4,367
9,514
12,483
25,376
44,278
16.43
16.53
16.80
17.05
17.13
17.20
17.27
31,152
243
260
558
729
1,475
2,564
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos,lPC
Page 309 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLANEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
VALMY UNIT #1 AN COMMON
INTERIM SURVIVOR CURVE.. IOWA 45-RO. 5
PROBABLE RETIREMENT YEAR. . 6-2031
NET SALVAGE PERCENT.. -2
1992
1993
1994
1995
1996
1997
1998
2003
2006
2007
2008
2010
2011
82,098.43
135,369.50
155,247.58
160,497.49
91, 911 .15
56,665.36
5,532.90
96,229.61
104,773.20
119,027.53
810,871.08
402,167.42
500.14
3,731,960.58
37,891
60,750
67,583
67,557
37,288
22,095
2,065
26,048
19,839
18,805
100,375
18,127
6
1,325,747
VALMY UNIT # 2
INTERIM SURVIVOR CURVE.. IOWA 45 - RO . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 035
NET SALVAGE PERCENT.. - 2
1985
1986
1988
1989
1990
1991
1992
1993
1994
1995
1996
812,45.5.32
115,005.30
18,770.85
46,920.14
61,863.63
92,782.05
94,666.45
135,369.39
148,569.17
153,973.79
5,677.09
1,686,053.18
11,743,727.05
400,612
55,589
8,683
21,186
27,241
39,743
39,392
54,611
57,958
57,885
2,052
764,952
4,011,604
ALLOC. BOOK
RESERVE
(4 )
41,563
66,637
74,132
74,104
40,901
24,236
2,265
28,572
21,761
20,627
110,102
19,884
7
1,454,218
583,700
80,994
12,651
30,868
39,691
57,906
57,395
79,569
84,446
84,340
2,990
1,114,551
4,412,958
FUTE BOOK
ACCRUALS
(5)
42,178
71,440
84,220
89,604
52,848
33,563
3,378
69,582
85,107
100,781
716,987
390,327
504
2,352,382
245,004
36,311
6,495
16,990
23,410
36,731
39,165
58,507
67,095
72,714
2,801
605,223
7,565,644
REM.
LIFE
(6)
17.34
17.40
17.46
17.52
17.58
17.63
17.68
17.91
18.03
18.06
18.10
18.17
18.19
19.32
19.44
19.68
19.79
19.89
20.00
20.10
20.19
20.28
20.37
20.45
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.0
~i-268
ANAL
ACCRUAL
(7)
2,432
4,106
4,824
5,114
3,006
1,904
191
3,885
4,720
5,580
39,613
21,482
28
133,866
12,681
1,868
330
859
1,177
1,837
1,949
2,898
3,308
3,570
137
30,614
397,510
3.38
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, fPC
Page 310 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
JIM BRIDGER
SURVIVOR CURVE.. IOWA 12 -L2
NET SALVAGE PERCENT.. +15
2004 5B,859.95 23,848
58,859.95 23,848
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 6.3
ALLOC. BOOK
RESERVE
(4)
19,748
19,748
~i-269
FUTURE BOOK
ACCRUALS
(5)
30,283
30,283
REM.
LIFE
(6 )
6.28
ANAL
ACCRUAL
(7 )
4,822
4,822
8.19
Exhibit No. 1
Case No. IPC-E.12-Q8
J. Spanos, IPC
Page 311 of 491
IDAHO POWER COMPANY
ACCOUNT 316.40 MISCELLAEOUS POWER PLANT EQUIPMENT - SMAL TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
JIM BRIDGER
SURVIVOR CURVE.. IOWA 12-L2
NET SALVAGE PERCENT.. +15
1992 29,192.50 18,714 24,814
1993 23,120.55 14,428 19,652
1994 34,267.93 20,778 29,128
1995 22,235.46 13,088 18,900
1996 36,895.64 21,064 31,361
1997 16,905.64 9,352 14,255 115 4.19 27
1999 16,125.67 8,373 12,763 944 4.67 202
2001 22,029.06 10,658 16,246 2,479 5.17 479
200,772.45 116,455 167,119 3,538 708
VALMY UNIT #1 AND COMMON
SURVIVOR CURVE. .IOWA 12-L2
NET SALVAGE PERCENT..+15
1997 18,003.44 9,960 15,303
2009 21,798.47 3,011 9,088 9,441 10.05 939
39,801.91 12,971 24,391 9,441 939
240,574.36 129,426 191,510 12,979 1,647
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .7.9 0.68
~i-270
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 312 of 491
IDAHO POWER COMPANY
ACCOUNT 316.50 MISCELLAEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
JIM BRIDGER
SURVIVOR CURVE.. IOWA 12 - L2
NET SALVAGE PERCENT.. +15
1992 3,175.58 2,036 2,699
2003 15,781.52 6,897 11,493 1,921 5.83 33020064,403.80 1,401 2,335 1,409 7.51 188
23,360.90 10,334 16,527 3,330 518
VALMY UNIT #1 AND COMMON
SURVIVOR CURVE..IOWA 12-L2
NET SALVAGE PERCENT..+15
1997 14,159.03 7,833 12,035
2009 3,852.20 532 3,972 697-
18,011.23 8,365 16,007 697-
41,372.13 18,699 32,534 2,633 518
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .5.1 1.25
~i-271
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, ~PC
Page 313 of 491
YEA
(1)
IDAHO POWER COMPANY
ACCOUNT 316.60 MISCELLAEOUS POWER PLANT EQUIPMENT - HYDRAULIC TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
VALMY UNIT #1 AND COMMON
SURVIVOR CURVE.. IOWA 20 - L2
NET SALVAGE PERCENT.. +15
2009 106,049.59 8,924
106,049.59 8,924
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 18.0
83,946
ALLOC. BOOK
RESERVE
(4 )
6,196
6,196
~i-272
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
83,946 18.02
ANAL
ACCRUAL
(7)
4,658
4,658
4.39
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 314 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 316.70 MISCELLANEOUS POWER PLANT EQUIPMENT - LARGE TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
JIM BRIDGER
SURVIVOR CURVE.. IOWA 20-L2
NET SALVAGE PERCENT.. +15
1992
2005
21,497.67
58,966.45 10,936
14,084
ALLOC. BOOK
RESERVE
(4 )
18,273
25,949
44,222
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
80,464.12 25,020
24,17314.38
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 14.4
24,173
~i-273
ANAL
ACCRUAL
(7)
1,681
1,681
2.09
Exhibit No. 1
Case No. IPC-E,12-08
J. Spanos, IPC
Page 315 of 491
IDAHO POWER COMPANY
ACCOUNT 316.80 MISCELLANEOUS POWER PLAT EQUIPMENT - POWER OPERATED
EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7 )
JIM BRIDGER
SURVIVOR CURVE.. IOWA 20-01
NET SALVAGE PERCENT.. +30
1986 8,826.62 3,862 3,868 2,310 7.50 308
1987 207.94 87 87 58 8.00 7
1993 337.00 106 106 130 11.00 12
1995 148,779.60 41,658 41,727 62,419 12.00 5,202
1996 93,468.22 24,535 24,575 40,852 12.50 3,268
1998 72,475.01 16,488 16,515 34,217 13.50 2,535200112,255.63 2,145 2,149 6,430 15.00 4292002289.04 46 46 156 15.50 10
2004 248,203.06 30,405 30,455 143,287 16.50 8,684
2007 43,461. 44 3,042 3,047 27,376 18.00 1,5212008165,377.77 8,682 8,696 107,068 18.50 5,787
2011 328,378.32 1,379 1,381 228,484 19.88 11,493
1,122,059.65 132,435 132,653 652,789 39,256
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .16.6 3.50
~i-274
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 316 of 491
IDAHO POWER COMPANY
ACCOUNT 316.90 MISCELLAEOUS POWER PLANT EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
JIM BRIDGER
SURVIVOR CURVE.. IOWA 35-S1
NET SALVAGE PERCENT.. +15
20i1 13,977.04
13,977.04
ALLOC. BOOK
RESERVE
(4 )
85
85
FUTUE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
11,880 34.75
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 34.7
11,880
~i-275
ANAL
ACCRUAL
(7)
342
342
2.45
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 317 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2028
NET SALVAGE PERCENT.. -25
1977
1983
1984
1991
1993
1994
1995
1996
2004
2005
2008
2009
113.20
742,578.00
2,687.50
3,103.17
21,965.67
233,330.20
119,276.95
38,242.52
20,724.82
373,075.26
18,444.70
69,955.25
1,643,497.24
94
575,284
2,053
2,089
14,071
145,309
72,006
22,336
7,525
121,235
3,448
9,170
974,620
MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -25
1992
1997
803,959.31
10,264.94
814,224.25
258,041
2,594
260,635
NIAGAR SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. -25
1964
1966
1970
1973
1974
1977
1984
1985
1987
298.22
510,627.13
3,245.14
7,267.13
30,226.09
41,362.58
5,342.93
4,218.50
98,211. 01
217
364,262
2,220
4,797
19,697
25,847
2,953
2,282
50,733
ALLOC. BOOK
RESERVE
(4)
83
509,265
1,817
1,849
12,456
128,634
63,743
19,773
6,661
107,322
3,052
8,118
862,774
290,706
2,922
293,628
200
335,902
2,047
4,424
18,163
23,835
2,723
2,104
46,783
~i-276
FUTURE BOOK
ACCRUALS
(5)
58
418,957
1,542
2,030
15,001
163,029
85,353
28,030
19,245
359,022
20,004
79,326
1,191,598
REM.
LIFE
(6)
16.67
16.73
16.74
16.80
16.81
16.82
16.83
16.83
16.88
16.88
16.89
16.90
714,244 52.45
9,909 53.00
724,152
173
302,382
2,009
4,660
19,619
27,869
3,956
3,169
75,981
31.52
31.67
31.95
32.14
32.20
32.37
32.71
32.76
32.84
ANAL
ACCRUAL
(7 )
3
25,042
92
121
892
9,693
5,071
1,665
1,140
21,269
1,184
4,694
70,866
13,618
187
13,805
5
9,548
63
145
609
861
121
97
2,314
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 318 of 491
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
ALLOC. BOOK
RESERVE
(4)
CALCULATED
ACCRUED
(3 )
NIAGAR SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 04 5
NET SALVAGE PERCENT.. -25
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
( 6)
ANAL
ACCRUAL
(7)
1988 21,445.88 10,802 9,961 16,846 32.88 512198919,519.48 9,569 8,824 15,575 32.92 47319907,270.29 3,464 3,194 5,894 32.96 179199279,609.82 35,603 32,831 66,681 33.03 2,019199366,961. 11 28,917 26,666 57,036 33.06 1,72519943,310,669.79 1,376,949 1,269,743 2,868,594 33.09 86,691199510,766.67 4,297 3,962 9,496 33.13 287199625,776.60 9,840 9,074 23,147 33.16 698199729,380.42 10,686 9,854 26,872 33.19 8101998135,566.38 46,760 43,119 126,339 33.22 3,8031999179,262.27 58,339 53,797 170,281 33.24 5,123200057,587.65 17,554 16,187 55,797 33.27 1,6772001158,280.00 44,845 41,353 156,497 33.30 4,700200225,910.60 6,767 6,240 26,148 33.32 785200492,848.31 19,766 18,227 97,833 33.37 2,932200535,056.32 6,550 6,040 37,780 33.40 1,131200621,549.30 3,444 3,176 23,761 33.42 711200768,162.76 8,940 8,244 76,959 33.44 2,3012008324.63 33 30 375 33.46 11201018,492.41 657 606 22,510 33.50 6722011321,375.51 2,977 2,745 398,974 33.51 11,906
5,386,614.93 2,179,767 2,010,056 4,723,213 142,909
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE. .IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR. .7 -2045
NET SALVAGE PERCENT. .-25
1956 338.56 263 27619616,551.32 4,885 5,12019861,057,202.02 558,401 585,232199134,886.84 16,097 16,8701993370.76 160 1681994103,683.30 43,053 45,122
1995 14,173.81 5,649 5,9201996147,882.56 56,360 59,068199732,997.98 11,981 12,557
2004 4,474.72 951 9972005150,670.25 28,143 29,495
~i-277
148
3,069
736,270
26,738
296
84,482
11,797
125,785
28,691
4,597
158,843
30.87
31. 34
32.88
33.07
33.14
33.17
33.20
33.24
33.27
33.45
33.47
5
98
22,393
809
9
2,547
355
3,784
862
137
4,746
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 319 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTUES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. -25
2006
2007
2008
2009
2010
51,601.83
747,390.10
1,256.80
10,578.43
19,110.20
2,383,169.48
8,230
97,815
127
730
677
833,522
RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 04 5
NET SALVAGE PERCENT.. -25
1964
1965
1966
1968
1969
1970
1971
1972
1974
1975
1976
1977
1980
1981
1983
1984
1985
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
240,150.74
44,005.23
67,609.04
14,074.71
97,874.44
575.88
1,097.21
166.16
17,744.71
18,470.46
21,884.96
B,198.19
43,311.42
56,504.55
32,227.78
28,045.36
65,424.99
16,265.07
31,739.00
2,404.83
66,523.70
1,300.17
38,069.69
33,772.12
89,693.73
170,076.80
43,912.32
174,581
31,701
48,230
9,841
67,702
394
742
111
11,564
11,876
13,874
5,123
25,802
33,079
18,176
15,502
35,397
8,402
15,986
1,179
31,694
601
17,025
14,584
37,305
67,880
16,764
ALLOC. BOOK
RESERVE
(4 )
8,625
102,515
133
765
710
873,573
216,809
39,369
59,896
12,221
84,078
489
921
138
14,361
14,749
17,230
6,362
32,043
41,080
22,572
19,252
43,959
10,434
19,853
1,464
39,360
746
21,143
18,112
46,328
84,299
20,819
~i-278
FUTUE BOOK
ACCRUALS
(5)
55,877
831,723
1,438
12,458
23,178
2,105,389
83,379
15,638
24,615
5,372
38,265
231
450
70
7,820
8,339
10,126
3,886
22,096
29,550
17,712
15,805
37,822
9,897
19,821
1,542
43,794
879
26,444
24,104
65,789
128,297
34,071
REM.
LIFE
(6)
33.50
33.52
33.54
33.56
33.58
31.52
31.59
31.67
31.81
31.88
31.95
32.02
32.08
32.20
32.26
32.32
32.37
32.53
32.58
32.67
32.71
32.76
32.84
32.88
32.92
32.96
32.99
33.03
33.06
33.09
33.13
33.16
ANAL
ACCRUAL
(7)
1,668
24,813
43
371
690
63,330
2,645
495
777
169
1,200
7
14
2
243
258
313
120
679
907
542
483
1,155
301
603
47
1,329
27
801
729
1,988
3,873
1,027
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 320 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. -25
1997
1999
2000
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
54,946.23
75,578.20
9,999.49
28,791. 56
30,889.54
844,724.31
19,675.06
84,455.84
1l0,099.39
28.19
4,951.25
18,945.36
6,902.49
2,541,110.17
19,984
24,596
3,048
7,519
7,334
179,831
3,676
13,499
14,441
3
342
673
64
990,125
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 .5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -25
1924
1927
1928
1929
1937
1938
1940
1941
1943
1950
1954
1956
1957
1960
1968
1969
1970
1971
1972
22,337.73
7,941.92
2,642.12
506.13
980.24
49.01
121. 60
1,193.12
32.35
430.79
428.21
9,941. 64
3,943.39
91.40
1,495.44
416.70
5,545.50
117.97
101.58
19,779
6,912
2,286
435
802
40
98
951
25
322
309
7,061
2,776
63
938
258
3,392
71
60
ALLOC. BOOK
RESERVE
(4)
24,818
30,545
3,785
9,338
9,108
223,329
4,565
16,764
17,934
4
425
836
79
1,229,619
21,618
7,555
2,499
475
877
44
107
1,039
27
352
338
7,718
3,034
69
1,025
282
3 (707
78
66
111-279
FUTURE BOOK
ACCRUALS
(5)
43,865
63,927
8,714
26,652
29,504
832,576
20,029
88,806
119,690
32
5,764
22,846
8,549
1,946,769
6,304
2,373
804
157
349
18
45
452
13
187
198
4,709
1 (895
45
844
239
3,224
70
61
REM.
LIFE
(6)
33.19
33.24
33.27
33.32
33.35
33.37
33.40
33.42
33.44
33.46
33.48
33.50
33.51
29.54
30.54
30.86
31.18
33.57
33.85
34.38
34.64
35.14
36.72
37.50
37.86
38.03
38.52
39.65
39.77
39.89
40.01
40.12
ANAL
ACCRUAL
(7)
1,322
1,923
262
800
885
24,950
600
2,657
3,579
1
172
682
255
58,822
213
78
26
5
10
1
1
13
5
5
124
50
1
21
6
81
2
2
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 321 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -25
1978
1979
1982
1984
1986
1987
1989
1990
1991
1993
1995
1997
1998
1999
2000
2002
2007
2009
11,172,940.95
74,549.88
3,844.73
5,880.91
87,517.08
369.07
14,997.39
50,652.04
2,555.84
7,919.37
88,999.26
47,081. 04
55,339.67
33,194.32
18,483.95
47,830.45
36,733.99
0.01
11,807,206.79
6,052,941
39,668
1,929
2,822
40,006
164
6,303
20,624
1,007
2,896
29,894
14,314
15,889
8,952
4,651
10,222
3,851
6,302,711
6,615,838
43,357
2,108
3,084
43,726
179
6,889
22,542
1,101
3,165
32,674
15,645
17,367
9,784
5,084
11,173
4,209
6,888,835
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -25
1960
1962
1963
1964
1965
1967
1969
1970
1971
1972
1973
1976
1978
1980
5,482,909.73
9,308.41
6,272.71
188.71
132.36
1,724.88
296.17
322.96
1,705.46
245.52
22,221. 61
18,472.91
327.00
15,826,006.94
4,122,874
6,883
4,598
137
95
1,217
205
221
1,152
164
14,652
11,700
201
9,417,463
4,948,221
8,261
5,518
164
114
1,461
246
265
1,383
197
17,585
14,042
241
11,302,719
~i-280
FUTUE BOOK
ACCRUALS
(5)
7,350,339
49,830
2,698
4,267
65,670
282
11,858
40,773
2,094
6,734
78,575
43,206
51,808
31,708
18,021
48,615
41,708
7,870,173
1,905,416
3,375
2,322
71
51
695
124
138
749
110
10,192
9,049
168
8,479,789
REM.
LIFE
(6)
40.75
40.84
41.10
41.27
41. 42
41.50
41.64
41.71
41.77
41.90
42.02
42.13
42.19
42.24
42.29
42.38
42.60
31. 25
31.42
31. 50
31.58
31.66
31.81
31.95
32.02
32.09
32.15
32.21
32.39
32.50
32.60
ANAL
ACCRUAL
(7)
180,376
1,220
66
103
1,585
7
285
978
50
161
1,870
1,026
1,228
751
426
1,147
979
192,902
60,973
107
74
2
2
22
4
4
23
3
316
279
5
260,116
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 322 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. -25
1982
1983
1984
1985
1986
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
2001
2004
2005
2006
2007
2008
2009
2010
2011
4,501.05
56,078.26
20,368.88
573.66
1,179.02
546.52
89,131. 30
152,060.52
87,913.94
105,545.02
39,777.54
7,714,214.34
81,339.69
124,115.41
131,355.96
40,556.50
20,295.99
20,316.37
8,203.29
475,652.48
700,181. 58
52,696.24
132,137.84
9,930.61
31,438,807.38
2,584
31,591
11,243
310
623
282
43,629
72,352
40,565
47,154
17,151
3,203,231
32,417
47,302
47,694
11,469
4,312
3,795
1,308
62,251
70,535
3,635
4,684
92
17,341,771
3,101
37,915
13,494
372
748
338
52,363
86,836
48,686
56,594
20,584
3,844,477
38,906
56,771
57,242
13,765
5,175
4,555
1,570
74,713
84,655
4,363
5,622
110
20,813,373
BLISS
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 .5
PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3
NET SALVAGE PERCENT.. - 2 5
1950
1953
1955
1956
1957
1961
1965
1967
281,912.71
550.16
18,407.81
5,042.59
183.55
2,337.26
208.17
18,184.50
258,373
497
16,478
4,491
163
2,023
176
15,112
239,858
461
15,297
4,169
151
1,878
163
14,029
111-281
FUTURE BOOK
ACCRUALS
(5)
2,525
32,183
11,967
345
726
345
59,051
103,240
61,207
75,338
29,138
5,798,291
62,768
98,373
106,953
36,931
20,195
20,841
8,684
519,853
790,572
61,508
159,551
12,303
18,485,136
112,533
226
7,713
2,134
78
1,044
97
8,702
REM.
LIFE
(6)
32.70
32.74
32.79
32.83
32.88
32.92
33.00
33.03
33.07
33.10
33.14
33.17
33.20
33.24
33.27
33.38
33.45
33.47
33.50
33.52
33.54
33.56
33.58
33.59
20.49
20.62
20.70
20.74
20.78
20.92
21.04
21.10
ANAL
ACCRUAL
(7)
77
983
365
11
22
10
1,789
3,126
1,851
2,276
879
174,805
1,891
2,959
3,215
1,106
604
623
259
15,509
23,571
1,833
4,751
366
564,811
5,492
11
373
103
4
50
5
412
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 323 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
BLISS
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1968
1971
1972
1973
1976
1978
1979
1981
1982
1983
1984
1990
1991
1993
1994
1995
1996
1997
2001
2004
2007
2008
2009
2010
1,540.47
4,147.85
123.83
3,443.77
4,622.38
3,187.49
734.84
9,505.67
23,109.14
16,582.06
17,832.87
1,306.93
8,760.40
1,483.67
77,740.62
19,394.39
43,320.84
56,024.54
28,951.99
17,454.29
52,708.55
247,915.96
72,164.69
676.70
1,039,560.69
1,270
3,336
99
2,720
3,539
2,385
543
6,839
16,389
11,582
12,254
796
5,205
833
42,286
10,190
21,917
27,192
11,293
5,258
10,138
37,153
7,495
37
538,062
1,179
3,097
92
2,525
3,285
2,214
504
6,349
15,215
10,752
11,376
739
4,832
773
39,256
9,460
20,346
25,243
10,484
4,881
9,412
34,491
6,958
34
499,505
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -25
1983
1984
1985
1986
1987
1991
1993
1994
6,964,936.11
173,999.08
31,836.73
22,887.38
8,674.08
16,620.91
74,929.41
11,293.24
3,176,881
77,495
13,825
9,683
3,569
6,018
25, ILL
3,627
3,433,546
83,756
14,942
10,465
3,857
6,504
27,140
3,920
111-282
FUTURE BOOK
ACCRUALS
(5 )
747
2,088
63
1,780
2,493
1,770
414
5,533
13,672
9,976
10,915
895
6,118
1,081
57,920
14,783
33,805
44,787
25,706
16,937
56,474
275,404
83,248
812
799,946
5,272,624
133,743
24,854
18,144
6,985
14,272
66,522
10,197
REM.
LIFE
(6 )
21.12
21.20
21.22
21.24
21. 31
21.35
21. 37
21.41
21.42
21.44
21.46
21.55
21.56
21.59
21.60
21. 61
21.62
21.63
21. 67
21.70
21. 72
21.73
21.74
21.74
46.14
46.25
46.36
46.46
46.56
46.94
47.12
47.20
ANAL
ACCRUAL
(7 )
35
98
3
84
117
83
19
258
638
465
509
42
284
50
2,681
684
1,564
2,071
1,186
781
2,600
12,674
3,829
37
37,242
114,274
2,892
536
391
150
304
1,412
216
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 324 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -25
1995
1996
1997
33,224.61
14,304.52
11,447.66
7,364,153.73
10,194
4,176
3,169
3,333,748
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 105 -R2 .5
PROBABLE RETIREMENT YEAR.. 6-2017
NET SALVAGE PERCENT.. -25
1937
1939
1940
1941
1960
1964
1967
1983
1986
1987
1989
1990
1993
1996
1997
33,539.09
1,836.27
125.60
36.69
230.44
1,001.60
13,539.80
71,256.88
2,400.92
2,055.68
15,582.33
15,224.86
18,324.53
8,767.14
9,356.87
193,278.70
38,629
2,111
144
42
257
1,107
14,856
73,208
2,416
2,052
15,273
14,773
17,148
7,816
8,174
198,006
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 105-R2,5
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. - 2 5
1967
1969
1970
1975
1979
1,214,238.02
3,158.97
427.57
2,464.98
1,382.73
856,857
2,183
292
1,583
837
ALLOC. BOOK
RESERVE
(4)
11,018
4,513
3,425
3,603,087
38,967
2,129
145
42
259
1,117
14,986
73,848
2,437
2,070
15,406
14,902
17,298
7,884
8,245
199,736
830,899
2,117
283
1,535
812
111-283
FUTURE BOOK
ACCRUALS
(5)
30,513
13,367
10,885
5,602,105
2,957
166
12
3
29
135
1,939
15,223
564
500
4,071
4,129
5,608
3,075
3,451
41,862
686,899
1,832
251
1,546
917
REM.
LIFE
(6)
47.28
47.36
47.43
5.86
5.87
5.87
5.88
5.93
5.94
5.95
5.97
5.97
5.97
5.98
5.98
5.98
5.98
5.98
31.81
31.95
32.02
32.33
32.55
ANAL
ACCRUAL
(7 )
645
282
229
121,331
505
28
2
1
5
23
326
2,550
94
84
681
690
938
514
577
7, 018
21,594
57
8
48
28
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 325 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -25
1985
1987
1988
1990
1991
1993
1994
1995
1996
1997
1998
2000
2002
2003
2005
2008
2010
2011
158.22
9,662.13
21,020.36
29,246.68
20,572.14
26,254.68
42,900.00
122,200.30
46,587.03
39,524.98
90,758.11
12,792.26
11,247.19
692,414.18
1,060.55
9,821.99
173,457.81
173,974.87
2,745,325.75
85
4,983
10,569
13,916
9,492
11,320
17,814
48,701
17,755
14,351
31,232
3,892
2,929
164,085
198
989
6,149
1,607
1,221,819
LOWER MAAD
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -25
1919
1922
1929
1941
1945
1946
1948
1949
1950
1951
1952
1954
1955
1956
36,025.40
5,013.67
220.72
74.58
45.36
316.80
312,274.33
1,634.79
2,704.60
2,014.70
12,791.89
1,975.41
208.01
1,195.24
36,498
5,040
218
71
42
295
288,643
1,505
2,479
1,838
11,618
1,777
186
1,064
ALLOC. BOOK
RESERVE
(4 )
82
4,832
10,249
13,494
9,204
10,977
17,274
47,226
17,217
13,916
30,286
3,774
2,840
159,114
192
959
5,963
1,558
1,184,804
32,470
4,484
194
63
37
262
256,788
1,339
2,205
1,635
10,336
1,581
165
947
111-284
FUTUE BOOK
ACCRUALS
(5)
115
7,246
16,027
23,064
16,511
21,841
36,351
105,525
41,017
35,490
83,162
12,216
11,219
706,404
1,134
11,318
210,860
215,910
2,246,853
12,562
1,783
82
30
19
134
133,555
705
1,175
883
5,654
888
95
547
REM.
LIFE
(6)
32.83
32.92
32.96
33.03
33.07
33.14
33.17
33.20
33.24
33.27
33.30
33.35
33.40
33.43
33.47
33.54
33.58
33.59
18.14
18.47
19.14
20.02
20.25
20.30
20.40
20.45
20.49
20.54
20.58
20.67
20.70
20.74
ANAL
ACCRUAL
(7)
4
220
486
698
499
659
1,096
3,178
1,234
1,067
2,497
366
336
21,131
34
337
6,279
6,428
68,284
693
97
4
1
1
7
6,547
34
57
43
275
43
5
26
Exhibit No. 1
Case No. lPC-E-12-08
J. Spanos, IPC
Page 326 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
LOWER MA
INTERIM SURVIVOR CURVE.. IOWA i 0 5 - R2 . 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1958
1961
1965
1966
1968
1969
1970
1971
1972
1974
1980
1982
1984
1985
1991
1993
1994
1997
1998
2005
2008
2009
2011
953.83
799.35
61.93
392.26
629.10
92.34
946.18
9,864.56
591. 02
3,177.79
1,832.54
9,558.82
6,711.58
525.00
101,820.49
5,944.02
45,197.42
14,389.30
16,139.85
4,623.90
134,909.38
21,825.50
16,027.37
773,509.03
840
692
52
328
519
76
768
7,934
471
2,484
1,336
6,779
4,612
355
60,494
3,337
24,585
6,984
7,483
1,237
20,218
2,267
219
505,344
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 2 5
1919
1927
1929
1930
1935
1936
1937
1940
1941
4,657.67
1,036.71
33.30
210.25
257.16
99.23
594.35
63.41
374.95
4,719
1,028
33
207
249
96
572
60
356
ALLOC. BOOK
RESERVE
(4)
747
616
46
292
462
68
683
7,058
419
2,210
1,189
6,031
4,103
316
53,818
2,969
21,872
6,213
6,657
1,100
17,987
2,017
195
449,573
3,911
852
27
172
206
80
474
50
295
~i-285
FUTURE BOOK
ACCRUALS
(5 )
445
384
31
199
325
48
499
5,272
320
1,762
1,102
5,918
4,286
340
73,458
4,461
34,625
11,773
13,518
4,679
150,650
25,265
19,839
517,313
1,911
444
14
91
115
44
269
30
174
REM.
LIFE
(6)
20.82
20.92
21.04
21.07
21.12
21.15
21. 17
21. 20
21.22
21. 27
21.39
21. 42
21. 46
21. 47
21. 56
21.59
21. 60
21.63
21.64
21.71
21. 73
21.74
21.75
18.14
18.96
19.14
19.23
19.62
19.70
19.77
19.96
20.02
ANUAL
ACCRUAL
(7)
21
18
1
9
15
2
24
249
15
83
52
276
200
16
3,407
207
1,603
544
625
216
6,933
1,162
912
24,423
ios
23
1
5
6
2
14
2
9
Exhibit No. 1
Case No. IPC.E.12-08
J. Spanos, IPC
Page 327 of 491
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 3O,2011
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4)(5 )(6)(7)
LOWER SALMON
INTERIM SURVIVOR CURVE..IOWA 105-R2.5
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT. .-25
1943 3.14 3 2 1 20.14
1944 520.14 488 404 246 20.20 12
1946 407.73 380 315 195 20.30 10
1947 65.16 60 50 32 20.35 2
1949 270,179.67 248,677 206,081 131,644 20.45 6,437
1951 4,265.80 3,892 3,225 2,107 20.54 103
1952 275.56 250 207 137 20.58 7
1953 126.63 114 94 64 20.62 3
1954 393.90 354.293 199 20.67 10
1957 2,626.12 2,326 1,928 1,355 20.78 65
1958 7,260.66 6,396 5,300 3,775 20.82 181
1959 252.21 221 183 132 20.85 6
1964 3,163.24 2,686 2,226 1,728 21.01 82
1965 1,471.37 1,241 1,028 811 21.04 39
1966 2,018.81 1,690 1,401 1,123 21.07 53
1967 443.76 369 306 249 21. 10 12
1969 84.00 69 57 48 21.15 2
1970 201.88 164 136 116 21.17 5
1971 10,371.45 8,341 6,912 6,052 21.20 285
1978 7,289.76 5,454 4,520 4,592 21.35 215
1982 5,408.09 3,835 3,178 3,582 21. 42 167
1983 11,476.95 8,016 6,643 7,703 21. 44 359
1984 13,406.66 9,213 7,635 9,123 21.46 425
1985 148,902.17 100,611 83,377 102,750 21.47 4,786
1988 493.25 314 260 356 21.52 17
1989 9,277.07 5,787 4,796 6,801 21.53 316
1990 6,195.87 3,775 3,128 4,616 21.55 214
1991 12,982.39 7,713 6,392 9,836 21.56 456
1992 21,904.69 12,667 10,497 16,884 21.57 783
1993 96,557.06 54,204 44,919 75,777 21.59 3,510
1994 72,819.41 39,609 32,824 58,200 21.60 2,694
1995 23,464.60 12,329 10,217 19,114 21.61 884'
1996 27,437.70 13,881 11,503 22,794 21.62 1,054
1997 28,786.42 13,972 11,579 24,404 21.63 1,128
1998 10,742.75 4,981 4,128 9,301 21. 64 430
2002 5,532.24 2,006 1,662 5,253 21. 68 242
2003 15,716.41 5,235 4,338 15,307 21.69 706
2005 8,415.64 2,251 1,865 8,654 21.71 399
2006 18,980.29 4,391 3,639 20,086 21.71 925
2007 474,060.80 91,186 75,567 517,009 21.72 23,803
111-286
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 328 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -25
2008
2009
2010
1,365,739.18
74,940.28
33,912.40
2,805,900.34
204,673
7,783
1,846
900,773
169,614
6,450
1,530
746,479
MILNER
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 11 -2068
NET SALVAGE PERCENT.. -25
1992
1994
1995
1996
2005
2008
2009
9,373,406.47
71,898.34
37,485.91
2,659.26
9,094.16
9,868.22
21,468.87
9,525,881.23
2,958,599
20,821
10,355
697
1,085
618
909
2,993,084
3,388,011
23,843
11,858
798
1,242
708
1,041
3,427,501
OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 2 5
1961
1962
1964
1965
1966
1971
1976
1985
1986
1987
1988
1989
1990
273,596.70
4,910.47
21,190.79
69,872.20
167,562.55
63.28
1,117.84
2,269.19
13,936.12
20,336.15
2,553.48
6,690.27
509.10
204,018
3,631
15,394
50,284
119,420
43
708
1,226
7,361
10,487
1,284
3,275
242
246,317
4,384
18,586
60,709
144,180
52
855
1,480
8,887
12,661
1,550
3,954
292
111-287
FUTURE BOOK
ACCRUALS
(5)
1,537,560
87,226
40,861
2,760,896
8,328,747
66,030
34,999
2,526
10,125
11,628
25,795
8,479,851
95,679
1,754
7,903
26,631
65,274
27
543
1,356
8,533
12,759
1,642
4,409
344
REM.
LIFE
(6 )
21.73
21. 74
21.74
53.61
53.86
53.97
54.09
54.97
55.22
55.30
31.34
31. 42
31.58
31.66
31.74
32.09
32.39
32.83
32.88
32.92
32.96
33.00
33.03
ANAL
ACCRUAL
(7)
70,757
4,012
1,880
127,643
155,358
1,226
648
47
184
211
466
158,140
3,053
56
250
841
2,057
1
17
41
260
388
50
134
10
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 329 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. -25
1991
1992
1993
1994
1995
1996
1998
1999
2001
2002
2005
2006
2010
2011
149,302.53
66,598.35
55,284.47
222,716.75
2,173.34
12,086.16
34,848.12
14,791.20
281,638.51
19,099.83
17,355.48
11,277.00
15,355.68
50,495.22
1,537,630.78
68,890
29,754
23,837
92,480
866
4,606
11,992
4,805
79,647
4,974
3,242
1,799
544
466
745,275
83,173
35,923
28,779
111,654
1,046
5,561
14,478
5,801
96,160
6,005
3,914
2,172
657
563
899,794
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 2 5
1938
1959
1960
1961
1962
1965
1966
1967
1968
1970
1971
1972
1974
1975
1976
1978
1980
1981
1,789.80
13,512.03
10,358.06
6,065,532.06
8,105.12
17,054.48
134.68
6,423.71
9,125.52
2,698.72
17,477.19
129,436.03
4,705.42
165,154.27
11,155.71
817.50
7,187.98
31,582.93
1,547
10,242
7,789
4,522,991
5,994
12,273
96
4,533
6,374
1,844
11,806
86,408
3,063
106,077
7,066
503
4,277
18,469
1,464
9,690
7,369
4,279,041
5,671
11,611
91
4,289
6,030
1,745
11,169
81,748
2,898
100,356
6,685
476
4,046
17,473
~i-288
FUTURE BOOK
ACCRUALS
(5)
103,455
47,325
40,326
166,742
1,671
9,547
29,082
12,688
255,888
17,870
17,780
11,924
18,538
62,556
1,022,244
774
7,200
5,579
3,302,874
4,461
9,707
78
3,741
5,377
1,629
10,677
80,048
2,984
106,087
7,260
546
4,939
22,006
REM.
LIFE
(6)
33.07
33.10
33.14
33.17
33.20
33.24
33.30
33.32
33.38
33.40
33.47
33.50
33.58
33.59
28.51
31.16
31.25
31.34
31. 42
31.66
31.74
31.81
31.88
32.02
32.09
32.15
32.27
32.33
32.39
32.50
32.60
32.65
ANAL
ACCRUAL
(7 )
3,128
1,430
1,217
5,027
50
287
873
381
7,666
535
531
356
552
1,862
31,053
27
231
179
105,388
142
307
2
118
169
51
333
2/490
92
3,281
224
17
152
674
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 330 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTUES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 10S-R2.5
PROBABLE RETIREMENT YEAR.. 7 - 2 045
NET SALVAGE PERCENT.. -25
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
2002
2003
2004
2005
2006
2007
2010
2011
76,209.63
90,619.20
349,583.99
4,027.95
39,206.28
14,017.49
1,819,116.35
345,444.36
141,437.85
23,097.53
20,750.61
110,790.01
8,136.86
31,094.50
22,934.53
186,194.65
29,089.34
16,888.94
125,892.70
2,573.77
148.89
9,959,506.64
42,932
50,021
188,906
2,128
20,219
7,048
890,435
164,367
65,261
10,319
8,947
46,004
3,243
8,098
5,435
39,562
5,434
2,694
16,476
91
1
6,388,973
OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 105 -R2. 5
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -25
1961
1965
1978
88,348.23
8,043.31
15,560.73
111,952.27
65,880
5,788
9,566
81,234
ALLOC. BOOK
RESERVE
(4)
40,616
47,323
178,717
2,013
19,128
6,668
842,409
155,502
61,741
9,762
8,464
43,523
3,068
7,661
5,142
37,428
5,141
2,549
15,587
86
1
6,044,380
90,792
7,977
13,183
111,952
~i-289
FUTUE BOOK
ACCRUALS
(5)
54,646
65,951
258,263
3,022
29,879
10,854
1,431,487
276,304
115,056
19,109
17,474
94,965
7,103
31,207
23,526
195,315
31,221
18,562
141,779
3,131
185
6,405,003
19,643
2,077
6,268
27,988
REM.
LIFE
(6)
32.74
32.79
32.83
32.88
32.92
32.96
33.00
33.03
33.07
33.10
33.14
33.17
33.20
33.40
33.43
33.45
33.47
33.50
33.52
33.58
33.59
31.34
31.66
32.50
ANAL
ACCRUAL
(7)
1,669
2,011
7,867
92
908
329
43,378
8,365
3,479
577
527
2,863
214
934
704
5,839
933
554
4,230
93
6
199,449
627
66
193
886
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 331 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
PARS IMEROI ACCUULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 10S-R2.S
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. - 2 5
19B1
1995
1999
2000
2002
2003
2005
2006
2007
2008
2010
2011
60,819.27
182,904.28
123,294.00
65,594.65
15,558.79
15,824.67
132,205.22
3,405,708.62
9,557,899.17
27,588.17
65,367.28
44,715.37
13,697,479.49
35,605
72,999
40,124
19,995
4,063
3,757
24,703
544,360
1,253,638
2,785
2,322
414
2,004,765
34,670
71,083
39,071
19,470
3,956
3,658
24,055
530,071
1,220,732
2,712
2,261
403
1,952,143
PARSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA ios -R2 .5
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. - 2 5
1969
1970
1971
1975
1976
1977
1979
19B1
1982
1984
1985
1987
1989
1991
1992
1993
1994
1995
213,066.61
1,484.61
27,554.39
7,758.36
467.81
3,704.91
251.45
51,593.48
18,860.22
2,796.95
62,023.23
807.08
2,255.24
10,345.35
34,560.79
51,787.58
241,389.37
20,194.15
147,384
1,016
18,631
4,988
297
2,315
152
30,204
10,845
1,546
33,557
417
1,106
4,781
15,456
22,364
100,397
8,060
222,440
1,533
28,119
7,528
448
3,494
229
45,586
16,368
2,333
50,646
629
1,669
7,216
23,327
33,753
151, 525
12,165
111-290
FUTE BOOK
ACCRUALS
(5)
41,354
157,547
115,047
62,523
15,492
16,122
141,202
3,727,064
10,726,642
31,773
79,448
55,491
15,169,706
43,893
322
6,324
2,170
137
1,137
85
18,906
7,207
1,163
26,883
379
1,150
5,716
19,874
30,981
150,212
13,078
REM.
LIFE
(6)
32.58
33.13
33.24
33.27
33.32
33.35
33.40
33.42
33.44
33.46
33.50
33.51
31.88
31.95
32.02
32.26
32.32
32.37
32.48
32.58
32.62
32.71
32.76
32.84
32.92
32.99
33.03
33.06
33.09
33.13
ANAL
ACCRUAL
(7)
1,269
4,755
3,461
1,879
465
483
4,228
111,522
320,773
950
2,372
1,656
453,813
1,377
10
198
67
4
35
3
580
221
36
B21
12
35
173
602
937
4,539
395
Exhibit No. 1
Case No.IPC-E-12-08
J. Spanos. IPC
Page 332 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 04 5
NET SALVAGE PERCENT.. -25
1996
1997
2009
12,849.36
38,129.33
98,647.92
900,528.19
4,905
13,868
6,819
429,108
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA ios -R2. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 031
NET SALVAGE PERCENT.. -25
1921
1922
1924
1925
1926
1927
1928
1929
1937
1940
1941
1942
1945
1953
1954
1956
1957
1958
1960
1961
1964
1965
1966
1967
1971
1972
1973
1974
1980
210,920.90
30.73
52.72
23.05
235.23
4,283.13
5,229.70
48.72
265.82
66.91
1,279.29
7.79
420.92
670.48
10,260.25
2,331.00
7,540.11
415.97
4,082.82
100.45
160.16
2,620.35
5,686.78
93.49
1,179.47
75.91
9,477.19
8,344.29
49,172.69
215,885
31
54
23
238
4,321
5,262
49
261
65
1,240
8
403
621
9,464
2,130
6,855
376
3,654
89
140
2,276
4,907
80
980
63
7,741
6,753
37,269
ALLOC. BOOK
RESERVE
(4)
7,403
20,930
10,292
647,634
204,821
29
51
22
226
4,100
4,992
46
248
62
1,176
8
382
589
8,979
2,021
6,504
357
3,467
84
133
2,159
4,656
76
930
60
7,344
6,407
35,359
~i-291
FUTURE BOOK
ACCRUALS
(5)
8,659
26,731
113,018
478,026
58,830
9
15
7
68
1,254
1,545
14
85
22
423
2
144
249
3,846
893
2,921
163
1,637
41
67
1,116
2,453
41
545
35
4,502
4,023
26,107
REM.
LIFE
(6)
33.16
33.19
33.48
17.01
17.10
17.27
17.35
17.43
17.51
17.59
17.66
is .17
18.33
18.38
18.43
18.57
18.87
18.90
18.97
19.00
19.03
19.08
19.11
19.18
19.21
19.23
19.25
19.34
19.36
19.37
19.39
19.49
ANAL
ACCRUAL
(7)
261
805
3,376
14,487
3,459
1
1
4
72
88
1
5
1
23
8
13
203
47
154
9
86
2
3
58
128
2
28
2
232
207
1,340
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 333 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 105 -R2 .5
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. - 2 5
1981
1983
1986
1987
1988
1990
1991
1993
1995
1997
1999
2000
2006
2007
2008
2010
1,459.68
2,919.37
570,974.23
291.01
247.09
16,537.99
56,438.76
1,601.35
30,332.35
79,109.12
19,782.55
20,477.06
1,923.50
59,305.91
12,771.96
8,308.63
1,207,556.88
1,092
2,124
395,699
198
165
10,568
35,211
947
16,824
40,660
9,263
9,077
481
12,350
2,079
495
848,471
1,036
2,015
375,420
188
157
10,026
33,407
898
15,962
38,576
8,788
8,612
456
11,717
1,972
470
804,989
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 3-2032
NET SALVAGE PERCENT.. -25
1950
1952
1954
1956
1957
1958
1964
1967
1969
1971
1973
1980
1982
1983
1985
1988
31. 23
1,836,365.39
1,030.58
3,174.70
1,519.42
818.25
3,616.60
0.20
206.21
6,295.32
8,091.07
8,418.30
43,719.70
2,207.01
719.60
43,169.94
29
1,691,338
941
2,870
1,366
732
3,123
172
5,160
6,514
6,279
31,736
1,578
498
28,254
22
1,294,618
720
2,197
1,046
560
2,390
o
132
3,950
4,986
4,806
24,292
1,208
381
21,627
~i-292
FUTURE BOOK
ACCRUALS
(5)
789
1,634
338,297
176
152
10,646
37,142
1,103
21,954
60,310
15,940
16,984
1,948
62,415
13,992
9,916
704,457
17
1,000,838
568
1,772
854
463
2,130
126
3,919
5,128
5,717
30,358
1,551
518
32,336
REM.
LIFE
(6 )
19.51
19.53
19.57
19.58
19.60
19.62
19.63
19.65
19.67
19.69
19.70
19.71
19.75
19.76
19.77
19.78
19.49
19.57
19.64
19.71
19.74
19.78
19.95
20.07
20.11
20.16
20.28
20.31
20.33
20.36
20.40
ANAL
ACCRUAL
(7)
40
84
17,287
9
8
543
1,892
56
1,116
3,063
809
862
99
3,159
708
501
36,413
1
51,141
29
90
43
23
107
6
195
254
282
1,495
76
25
1,585
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 334 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 3 - 2032
NET SALVAGE PERCENT.. -25
1989
1991
1992
1993
1994
1995
1996
1997
1998
1999
2003
2004
2005
2006
2007
2008
2009
2010
2011
1,037.34
60,401. 44
4,328.83
22,105.63
18,568.38
252,504.05
258,322.72
27,856.31
48,178.69
6,587.66
20,823.10
13,087.52
22,282.60
67,253.78
102,928.38
3,156,286.95
1,867,490.84
1,233,771.36
49,329.71
9,192,528.81
665
36,901
2,576
12,786
10,411
136,867
134,941
13,973
23,108
3,005
7,214
4,111
6,227
16,280
20,718
497,549
204,794
70,711
739
2,984,166
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. -25
1928
1929
1931
1936
1937
1938
1939
1941
1946
1947
1953
1964
1965
92,575.51
159.78
303.31
1,879.59
69.74
1,054.16
97.11
244.90
98.72
104.16
891.00
92.25
2,259.79
85,606
147
277
1,679
62
933
86
214
84
88
728
69
1,688
ALLOC. BOOK
RESERVE
(4)
509
28,246
1,972
9,787
7,969
104,763
103,289
10,695
17,688
2,300
5,522
3,147
4,766
12,461
15,858
380,844
156,758
54,125
566
2,284,201
78,172
134
253
1,533
57
852
79
195
77
80
665
63
1,541
~i-293
FUTURE BOOK
ACCRUALS
(5)
788
47,256
3,439
17,845
15,241
210,867
219,614
24,125
42,536
5,934
20,507
13,213
23,087
71,606
112,802
3,564,515
2,177,606
1,488,089
61,096
9,206,460
37,547
65
126
816
31
466
43
111
47
50
449
52
1,283
REM.
LIFE
(6 )
20.41
20.44
20.45
20.46
20.47
20.48
20.49
20.50
20.51
20.52
20.55
20.56
20.56
20.57
20.58
20.58
20.59
20.60
20.60
24.92
25.10
25.44
26.22
26.36
26.50
26.63
26.89
27.48
27.59
28.17
29.00
29.06
ANAL
ACCRUAL
(7)
39
2,312
168
872
745
10,296
10,718
1,177
2,074
289
998
643
1,123
3,481
5,481
173,203
105,760
72,237
2,966
449,934
1,507
3
5
31
1
18
2
4
2
2
16
2
44
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 335 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. -25
1986
1990
1991
1992
1993
1994
1995
1996
1997
2003
2004
2005
2007
2008
2010
26,790.96
14,050.25
71,763.89
517,396.80
11,929.34
23,175,B49.95
16,680.12
8,626.20
1,098,717.95
18,473.90
13,990.26
72,581. 94
9,033.22
124,283.16
173,940.37
25,453,938.33
14 ,914
7,072
35,075
245,168
5,463
10,230,110
7,080
3,505
426,069
4,724
3,211
14,656
1,287
13,673
6,814
11,110,482
13,619
6,458
32,029
223,878
4,989
9,341,745
6,465
3,201
389,070
4,314
2,932
13,383
1,175
12,486
6,222
10,145,667
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -25
1938
1940
1941
1942
1944
1945
1946
1950
1953
1954
1957
1960
1962
1963
1965
1966
1968
149,682.54
1,348.22
447.82
4,310.11
20.08
275.67
584.39
837.27
5,799.56
1,804.65
65.15
3,529.53
91.80
195.85
2,364.907,355.41
7B.73
134,129
1,197
396
3,792
17
239
504
707
4,811
1,488
53
2,794
72
152
1,800
5,547
58
125,971
1,124
372
3,561
16
224
473
664
4,518
1,398
50
2,624
68
143
Ii 691
5,210
54
~i-294
FUE BOOK
ACCRUALS
(5)
19,870
11,105
57,676
422,868
9,923
19,628,067
14,385
7,582
984,328
18,779
14,556
77,344
10,116
142,868
211,203
21,671,756
61,132
561
188
1 ,826
9
120
257
383
2,731
858
32
1,788
47
102
1 i 266
3,985
44
REM.
LIFE
(6)
30.04
30.17
30.20
30.22
30.25
30.28
30.30
30.33
30.35
30.48
30.50
30.52
30.55
30.57
30.60
25.47
25.71
25.83
25.94
26.16
26.26
26.36
26.73
26.98
27.05
27.27
27.48
27.60
27.66
27.77
27.83
27.93
ANAL
ACCRUAL
(7)
661
368
1,910
13,993
328
648,219
475
250
32,433
616
477
2,534
331
4,673
6,902
715,807
2,400
22
7
70
5
10
14
101
32
1
65
2
4
46
143
2
Exhibit No. 1
Case No. IPG-E-12-08
J. Spanos, IPC
Page 336 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA ios -R2. 5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -25
1969
1970
1971
1977
1981
1982
1983
1984
1985
1987
1990
1991
1993
1996
1997
2002
1,452.40
3,343.75
3,481.52
2,300.42
15,100.72
32,104.17
34,075.28
46,415.16
18,097.33
27,573.89
1,868.83
197,908.82
4,778.10
9,549.81
77,837.99
6,605.42
661,285.29
1,065
2,427
2,501
1,536
9,492
19,845
20,691
27,650
10,567
15,417
969
99,622
2,256
4,012
31,206
1,925
408,937
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -25
1995 10,146,761.46
10,146,761.46
4,446,438
4,446,438
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 6-2019
NET SALVAGE PERCENT.. -25
1919
1921
1922
1926
1928
1930
14,186.88
90,051.98
1,368.56
1,829.53
411.52
136.31
16,223
102,801
1,561
2,079
467
154
ALLOC. BOOK
RESERVE
(4)
1, 000
2,279
2,349
1,443
8,915
18,638
19,433
25,968
9,924
14,479
910
93,563
2,119
3,768
29,308
1,808
384,066
4,011,687
4,011,687
15,614
98,945
1,502
2,001
449
148
111-295
FUTUE BOOK
ACCRUALS
(5)
815
1,900
2,003
1,433
9,961
21,492
23,161
32,051
12,697
19,988
1,426
153,823
3,854
8,169
67,989
6,449
442,541
REM.
LIFE
(6)
27.98
28.03
28.08
28.34
28.49
28.52
28.55
28.59
28.62
28.68
28.76
28.79
28.84
28.90
28.93
29.02
8,671,765
8,671,765 28.88
2,119
13,620
208
286
65
22
7.54
7.57
7.58
7.63
7.66
7.68
ANAL
ACCRUAL
(7)
29
68
71
51
350
754
811
1,121
444
697
50
5,343
134
283
2,350
222
15,702
300,269
300,269
281
1,799
27
37
8
3
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC
Page 337 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTUES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 019
NET SALVAGE PERCENT.. -25
1936
1938
1939
1940
1941
1947
1952
1954
1955
1958
1960
1966
1967
1968
1970
1971
1982
1984
1985
1989
1990
1991
1992
1993
1994
1995
1996
1997
2010
13.15
417.59
492.40
32.20
1,613.92
236.33
3,887.39
375.59
5,319.l9
84.80
8,217.43
75.82
24,095.35
92.24
3,382.06
i,413.30
5,544.77
22,715.83
2,781.19
31,329.09
9,167.13
13,183.42
7,289.23
29,116.38
6,387.53
18,107.50
8,831.40
15,437.50
32,863.37
360,487.88
15
468
551
36
1,802
26l
4,263
410
5,796
92
8,848
80
25,403
97
3,526
1,468
5,419
21,848
2,652
28,648
8,277
11,744
6,398
25,145
5,419
15,052
7,182
12,252
4,575
331,012
UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 5-2033'
NET SALVAGE PERCENT.. -25
1948
1954
1956
308,348.77
100.49
168.15
285,014
90
150
ALLOC. BOOK
RESERVE
(4)
14
450
530
35
1,734
251
4,103
395
5,579
89
8,516
77
24,450
93
3,394
1,413
5,216
21,028
2,553
27,573
7,967
11,303
6,158
24,202
5,216
14,487
6,913
11,792
4,403
318,596
276,204
87
145
111-296
FUE BOOK
ACCRUALS
(5 )
2
72
85
6
283
44
756
75
1,070
17i,756
18
5,669
22
834
354
1,715
7,366
924
11,588
3,492
5,176
2,954
12,194
2,769
8,147
4,127
7,504
36,676
132,014
109,232
38
65
REM.
LIFE
(6)
7.74
7.75
7.76
7.77
7.78
7. B2
7.84
7.85
7.86
7.87
7.88
7.90
7.91
7.91
7.92
7.92
7.94
7.95
7.95
7.96
7.96
7.96
7.96
7.96
7.96
7.97
7.97
7.97
7.98
20.40
20.67
20.74
ANAL
ACCRUAL
(7)
9
11
1
36
6
96
10
136
2
223
2
717
3
105
45
216
927
116
1,456
439
650
371
1,532
348
1,022
518
942
4,596
16,690
5,355
2
3
Exhibit No. '1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 338 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
UPPER MAAD
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1965
1971
1974
1981
1986
1988
1989
1990
1991
1993
2006
2008
2009
191.01
4,420.21
2,824.33
1,386.08
11,834.82
260.33
245.12
8,792.21
5,046.05
8,950.34
5,251.95
4,296.47
1,530.75
363,647.08
161
3,555
2,208
997
7, B52
166
153
5,357
2,998
5,024
1,215
644
159
315,743
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 105-R2.5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1937
1938
1939
1940
1941
1945
1946
1948
1949
1951
1952
1954
1955
1957
1958
1961
1964
1965
1971
416,726.69
1,478.61
276.82
4,564.54
105.61
3,063.55
1,267.06
24,767.33
180.66
2,560.26
13,004.99
2,574.53
245.61
1,812.60
473 .14
198.46
418.90
228.21
340.02
401,089
1,419
265
4,350
100
2,866
1,181
22,893
166
2,336
11,811
2,316
220
1,606
417
172
356
192
273
ALLOC. BOOK
RESERVE
(4)
156
3,445
2,140
966
7,609
161
148
5,191
2,905
4,869
1,177
624
154
305,983
377,600
1,336
249
4,095
94
2,698
1,112
21,552
156
2,199
11,119
2,180
207
1,512
393
162
335
181
257
~i-297
FUTURE BOOK
ACCRUALS
(5 )
83
2,080
1,391
766
7,184
165
158
5,799
3,402
6,319
5,387
4,746
1,759
148,576
143,308
512
97
1,610
38
1,131
472
9,407
70
1,001
5,137
1,038
100
754
199
86
188
105
168
REM.
LIFE
(6 )
21.04
21.20
21. 27
21.41
21. 49
21. 52
21. 53
21. 55
21. 56
21.59
21.71
21.73
21. 74
19.77
19.83
19.90
19.96
20.02
20.25
20.30
20.40
20.45
20.54
20.58
20.67
20.70
20.78
20.82
20.92
21.01
21.04
21. 20
ANNUAL
ACCRUAL
(7)
4
98
65
36
334
8
7
269
158
293
248
218
81
7,179
7,249
26
5
81
2
56
23
461
3
49
250
50
5
36
10
4
9
5
8
Exhibit NO.1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 339 of 491
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
ALLOC. BOOK
RESERVE
(4)
CALCULATED
ACCRUED
(3)
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA ios -R2 .5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
1972 6,486.17 5,170 4,867
1973 958.83 757 713
1978 13,712.35 10,259 9,658
1981 8,417.21 6,056 5,701
1982 9,617.22 6,821 6,422
1983 62,246.29 43,476 40,930
1984 49,087.52 33,731 31,756
1985 34,226.84 23,127 21,77319864,505.76 2,990 2,81519873,166.58 2,061 1,940
1988 585.88 374 352198928,908.36 18,034 16,978
1990 20,877.88 12,720 11,975
1991 51,605.14 30,660 28,864
1993 57,841.23 32,470 30,568
1994 29,549.67 16,073 15,132
1996 3,229.87 1,634 1,538201011,007.62 599 564
870,318.01 701,040 659,985
UPPER SALMON B
INTERIM SURVIVOR CURVE..IOWA 105-R2.5
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT. .-25
1947 59,963.07 55,656 35,363194920,783.91 19,130 12,155
1950 23.90 22 14
1956 3,541.99 3,154 2,004
1959 19,537.56 17,115 10,875
1967 1,157.65 962 611
1972 6,691.28 5,334 3,389
1982 22,264.55 15,790 10,033
1984 7,600.61 5,223 3,31919874,220.24 2,747 1,745
1990 44,850.02 27,324 17,36119937,629.68 4,283 2,721
1994 6,476.70 3,523 2,238
1995 13,215.88 6,944 4,412
~i-298
FUTE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
3,240 21. 22 153
486 21. 24 23
7,482 21.35 350
4,820 21. 41 225
5,600 21. 42 261
36,878 21.44 1,720
29,604 21. 46 1,379
21,011 21. 47 9792,817 21.49 131
2,018 21.50 94
380 21.52 18
19,158 21.53 890
14,122 21. 55 655
35,642 21.56 1,653
41,733 21. 59 1,933
21,805 21.60 1,0092,499 21.62 116
13,196 21.74 607
427,913 20,528
39,591
13,825
16
2,423
13,547
836
4,975
17,798
6,182
3,530
38,701
6,816
5,857
12,108
20.35
20.45
20.49
20.74
20.85
21.10
21. 22
21.42
21.46
21.50
21.55
21.59
21. 60
21.61
1,946
676
1
117
650
40
234
831
288
164
1,796
316
271
560
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 34 of 491
IDAHO POWER COMPANY
ACCOUNT 331. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
ALLOC. BOOK
RESERVE
(4)
CALCULATED
ACCRUED
(3 )
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 105-R2. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -25
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
1996 7,497.16 3,793 2,410 6,961 21.62 322200444,194.38 13,313 8,459 46,784 21.70 2,156200557,287.00 15,323 9,736 61,873 21. 71 2,8502008295,812.64 44,331 28,167 341,599 21.73 15,7202009128,014.88 13,296 8,448 151,571 21.74 6,97220102,685.09 146 93 3,264 21.74 150
753,448.19 257,409 163,553 778,257 36,060
UPPER SALMON COMMON
INTER I M SURVIVOR CURVE.. IOWA 105 - R2 . 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -25
1984 166,721.15 114,565 104,180
1985 143,430.51 96,914 88,129
1994 3,266.50 1,777 1,616
2006 27,991.43 6,475 5,88820078,060.76 1,550 1,410200921,085.80 2,190 1,991201119,107.86 261 237
389,664.01 223,732 203,452
156,068,973.02 69,850,772 72,020,625
104,221
91,159
2,467
29,101
8,666
24,366
23,647
21.46
21. 47
21. 60
21.71
21.72
21.74
21.75
4,857
4,246
114
1,340
399
1,121
1,087
283,628 13,164
123,065,590 3,962,960
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 31.1 2.54
Exhibit No. 1
Case No. IPC-E-12-08111-299 J. Spanos, IPC
Page 341 of 491
IDAHO POWER COMPANY
ACCOUNT 332.10 RESERVOIRS, DAMS AN WATERWAYS - RELOCATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 10
1960 8,639,663.66 5,879,801
8,639,663.66 5,879,801
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 10
1960 940,788.93 640,262
940,788.93 640,262
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -10
1960 56,309.00 38,322
56,309.00 38,322
OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 10
1961
1964
1965
1979
1,520,822.45
373,757.59
3,257.74
30,082.05
1,024,169
243,703
2,100
16,080
1,927,919.83 1,286,052
ALLOC. BOOK
RESERVE
(4)
5,496,028
5,496,028
567,814
567,814
35,102
35,102
1,109,088
263,910
2,274
17,413
1,392,685
~i-300
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
4,007,602
4,007,602 31.37
467,054
467,054 31.37
26,838
26,83831.37
563,817
147,224
1,309
15,677
728,027
31.62
32.27
32.46
33.85
ANAL
ACCRUAL
(7)
127,753
127,753
14,889
14,889
856
856
17,831
4,562
40
463
22,896
Exhibit No.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 342 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
BROWNLEE COMMON
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR. . 7-2045
NET SALVAGE PERCENT.. -10
1960 7,895,824.78 5,373,575
7,895,824.78 5,373,575
19,460,506.20 13,218,012
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT " 31.4
8,200,867
ALLOC. BOOK
RESERVE
(4)
5,714/061
5,7141061
13,205,690
~i-301
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
2/971,346 31.37
2,971,346
ANAL
ACCRUAL
(7 )
94/719
94,719
261,113
1.34
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 343 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUN 332.20 RESERVOIRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. - 1 0
1992 614,874.97
614,874.97
173,406
173,406
214,720
214,720
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-84
PROBABLE RET I REMENT YEAR.. 2 - 2 055
NET SALVAGE PERCENT.. - 10
1978
2007
4,217,904.39
75,170.71
4,293,075.10
2,026,062
6,940
2,033,002
2,653,886
9,091
2,662,977
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEA.. 7 -2045
NET SALVAGE PERCENT.. -10
1959
1960
1961
1962
1963
1966
1980
1983
1984
1992
2002
2003
2004
2006
2007
2009
655.47
39,060,442.63
19,112.43
649.10
41,189.39
1,882.50
13,170,481.89
119,689.40
2,363.18
6,655.39
12,011.84
124,330.51
5,202.98
42,336.15
43,831. 53
310,388.56
52,961,222.95
451
26,582,936
12,871
433
27,150
1,200
6,922,287
59,487
1,151
2,621
2,760
26,000
975
5,958
5,064
18,925
33,670,269
488
28,792,341
13,941
469
29,407
1,300
7,497,624
64,431
1,247
2,839
2,989
28,161
1,056
6,453
5,485
20,498
36,468,728
111-302
FUTRE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
461,642
461,642 55.11
1,985,808 42.57
73,597 43.66
2,059,406
233
14,174,146
7, 083
245
15,902
771
6,9B9,907
67,227
1,353
4,482
10,224
108,603
4,667
40,117
42,730
320,929
21,788,617
31. 10
31. 37
31.62
31.85
32.07
32.63
33.88
33.97
33.99
34. 07
34.08
34.08
34.08
34.08
34.08
34.08
ANNUAL
ACCRUAL
(7)
8,377
8,377
46,648
1,686
48,334
7
451,838
224
8
496
24
206,314
1,979
40
132
300
3,187
137
1,177
1,254
9,417
676,534
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 34 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
BLISS
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -10
1950
1952
1961
1964
1967
1972
1991
1995
1997
2005
2006
2007
2008
2010
2011
7,130,944.04
244.19
987.47
6,944.86
1,189.00
3,579.78
238,329.85
6,077.96
2,278.82
22,685.97
29,929.77
705,908.41
16,151. 92
223,175.50
23,576.17
8,412,003.71
5,886,637
199
760
5,235
876
2,524
125,078
2,821
977
5,363
6,115
119,829
2,139
10,711
293
6,169,557
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 95 -S4
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. - 1 0
1983
1985
3,143,493.19
2,137.27
3,145,630.46
1,268,095
819
1,268,914
CLEA LAKE
INTERIM SURVIVOR CURVE.. IOWA 95 - S4
PROBABLE RETIREMENT YEAR.. 6 - 2 0 17
NET SALVAGE PERCENT.. - 10
1917
1937
1940
1985
60,439.46
26,614.53
165.09
20,972.93
62,667
27,132
168
18,745
ALLOC. BOOK
RESERVE
(4 )
6,151,331
20B
794
5,470
915
2,637
130,702
2,948
1,021
5,604
6,390
125,217
2,235
11,193
306
6,446,973
1,538,000
993
1,53B,993
65,491
28,355
176
19,590
~i-303
FUTURE BOOK
ACCRUALS
(5)
1,692,707
61
292
2,169
393
1,300
131,461
3,738
1,486
19,350
26,533
651,282
15,532
234,300
25,628
2,806,231
1,919,843
1,358
1,921,201
992
921
6
3,480
REM.
LIFE
(6)
20.13
20.43
21.39
21.57
21. 70
21. 83
21. 92
21.92
21.92
21.92
21. 92
21.92
21.92
21.92
21.92
48.35
48.63
5.20
5.74
5.80
6.00
ANAL
ACCRUAL
(7)
84,089
3
14
101
18
60
5,997
171
68
883
1,210
29,712
709
10,689
1,169
134,893
39,707
28
39,735
191
160
1
580
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 345 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 332. 20 RESERVO IRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 6 - 2 017
NET SALVAGE PERCENT.. - 10
1990
1991
2000
433,043.23
10,137.97
33,611.52
584,984.73
370,494
8,578
23,924
511,708
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -10
1967
1969
1971
1989
2008
2010
51,505,539.71
4,197.95
610.13
60,816.20
188,429.53
16,151. 92
51,775,745.44
32,460,542
2,583
366
26,258
16,770
507
32,507,026
LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 95 - S4
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -10
1948
1952
1954
1957
1958
1959
1963
1965
1980
1982
1985
1987
1991
1997
1,327,140.75
16,690.13
11,744.13
488.94
285.48
27,674.89
646.77
42,271.34
574,026.92
10,714.59
6,014.04
5,738.98
4,219.06
38,665.25
1,108,176
13,617
9,467
387
224
21,607
491
31,627
370,024
6,714
3,590
3,300
2,214
16,577
ALLOC. BOOK
RESERVE
(4)
387,192
8,965
25,002
534,771
30,796,136
2,451
347
24,912
15,910
481
30,840,237
1,039,339
12,771
8,879
363
210
20,265
461
29,662
347,039
6,297
3,367
3,095
2,076
15,547
~i-304
FUTRE BOOK
ACCRUALS
(5 )
89,155
2,187
11,970
108,712
25,859,957
2,167
324
41,986
191,362
17,286
26,113,083
420,516
5,588
4,040
175
104
10,178
251
16,836
284,391
5,489
3,248
3,218
2,564
26,984
REM.
LIFE
(6)
6.00
6.00
6.00
32.79
33.07
33.30
34.05
34.08
34.08
19.79
20.43
20.70
21. 04
21.14
21. 23
21. 51
21. 62
21.90
21. 91
21.91
21. 91
21.92
21. 92
ANAL
ACCRUAL
(7)
14,859
364
1,995
18,150
788,654
66
10
1,233
5,615
507
796,085
21,249
274
195
8
5
479
12
779
12,986
251
148
147
117
1,231
Exhibit NO.1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 346 of 491
YEAR
(i)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
LOWER MAAD
INTERIM SURVIVOR CUVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT., - 1 0
2000
2007
2008
12,216.05
160,356.21
2,618,397.61
4,857,291.14
4,490
27,221
346,752
1,966,478
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 95 - S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 10
1919
1935
1942
1944
1949
1951
1954
1961
1972
1984
1985
1989
1992
1995
2004
2006
2007
2008
2010
2011
90,169.18
5,149.42
3,481.53
11,749.20
5,284,539.03
592.95
716.91
836.19
3,896.92
5,236.96
33,752.13
19,438.80
752,157.28
227,782.42
14,004.77
130,243.18
637.98
175,440.03
71,379.39
792.88
6,831,997.15
85,804
4,597
3,003
10,030
4,387,938
487
578
644
2,748
3,180
20,148
10,711
384,166
105,722
3,729
26,611
108
23,233
3,426
10
5,076,873
ALLOC. BOOK
RESERVE
(4)
4,211
25,530
325,213
1,844,325
89,048
4,771
3,117
10,409
4,553,849
505
600
668
2,852
3,300
20,910
11,116
398,692
109,719
3,870
27,617
112
24,111
3,556
10
5,268,833
~i-305
FUTUE BOOK
ACCRUALS
(5)
9,227
150,862
2,555,025
3,498,695
10,138
894
713
2,515
1,259,144
147
189
251
1,435
2,460
16,218
10,267
428,681
140,841
11,535
115,650
590
168,873
74,962
862
2,246,364
REM.
LIFE
(6)
21.92
21. 92
21.92
12.68
16.90
18.58
19.01
19.96
20.29
20.70
21.39
21. 83
21. 91
21.91
21. 92
21. 92
21. 92
21. 92
21.92
21. 92
21.92
21. 92
21.92
ANAL
ACCRUAL
(7)
421
6,882
116,561
161,745
800
53
38
132
63,083
7
9
12
66
112
740
468
19,557
6,425
526
5,276
27
7,704
3,420
39
108,494
Exhibît NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 347 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
MILNER
INTERIM SURVIVOR CURVE.. IOWA 95 -S4
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. - 1 0
1992
1996
2004
2010
16,435,809.66
26,579.77
5,240.49
32,428.83
16,500,058.75
4,558,899
6,109
628
611
4,566,247
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 95 -84
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. -10
1961
1962
1966
1967
1979
1981
1990
1991
1994
1997
2000
2001
2002
2003
2004
28,258,094.98
1,880.66
7,218.22
1,479.00
1,470,840.06
88,610.09
879.09
11,496.62
5,815.35
112,688.51
110,217.88
8,115.00
66,567.38
34,371.21
141,130.82
30 , 3 19 , 404 . 87
19,029,877
1,253
4,602
932
786,230
45,747
369
4,679
2,129
36,094
29,584
2,025
15,297
7,188
26,454
19,992,460
OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 95-84
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. - 10
1990 9,871.65
9,871.65
4,142
4,142
5,668,380
7,596
781
760
5,677,516
18,431,117
1,214
4,457
903
761,492
44,308
357
4,532
2,062
34,958
28,653
1,961
14,816
6,962
25,622
19,363,413
5,314
5,314
~i-306
FUTURE BOOK
ACCRUALS
(5)
12,411,011
21,642
4,984
34,912
12,472,549
12,652,788
855
3,483
724
856,432
53,163
610
8,115
4,335
88,999
92,587
6,965
58,408
30,846
129,622
13,987,932
REM.
LIFE
(6)
56.35
56.79
57.24
57.36
31.62
31.85
32.63
32.79
33.85
33.92
34.06
34.06
34.07
34.08
34.08
34.08
34.08
34.08
34.08
5,545
5,545 34.06
ANAL
ACCRUAL
(7)
220,249
381
87
609
221,326
400,151
27
107
22
25,301
1,567
18
238
127
2,611
2,717
204
1,714
905
3,803
439,512
163
163
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 348 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332. 20 RESERVOIRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEA.. 5-2031
NET SALVAGE PERCENT.. - 1 0
1919
1921
1922
1927
1930
1936
1937
1946
1955
1966
1991
1992
1998
70,847.51
346,581.41
49.44
45,765.67
137.12
155.88
5.32
79.24
393.33
492.24
8,614.18
1,985.66
37,294.48
512,401. 48
67,801
329,620
47
42,651
126
140
5
68
322
376
4,747
1,066
16,200
463,169
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 95 -S4
PROBABLE RETIREMENT YEAR.. 3 -2032
NET SALVAGE PERCENT.. - 10
1952
1953
1955
1956
1961
1964
1968
1980
1989
1991
1992
1994
2003
2006
2007
2008
9,678,551.39
5,288.08
497.77
3,100.75
678.10
1,329.48
738.79
7,129.30
5,395.77
7,426.17
24,728.83
4,928.45
2,762.25
22,360.45
268,493.12
167,821.68
7,993,003
4,343
404
2,502
530
1,019
549
4,699
3,054
4,009
13,002
2,441
845
4,776
47,733
23,319
ALLOC. BOOK
RESERVE
(4 )
75,493
367,014
52
47,490
140
156
6
76
359
419
5,286
1,187
18,038
515,713
7,999,580
4,347
404
2,504
530
1,020
549
4,703
3,057
4,012
13,013
2,443
846
4,780
47,772
23,338
111-307
FUTURE BOOK
ACCRUALS
(5)
2,440
14,226
2
2,853
11
16
11
74
123
4,190
997
22,986
47,929
2,646,827
1,470
143
907
215
443
263
3,139
2,879
4,156
14,189
2,978
2,193
19,817
247,570
161,266
REM.
LIFE
(6)
12.18
12.64
12.87
14.04
14.73
16.07
17.96
19.09
19.74
19.92
19.92
19.92
19.48
19.60
19.82
19.92
20.31
20.46
20.60
20.74
20.75
20.75
20.75
20.75
20.75
20.75
20.75
20.75
ANAL
ACCRUAL
(7)
200
1,125
203
1
1
1
4
6
210
50
1,154
2,955
135,874
75
7
46
11
22
13
151
139
200
684
144
106
955
11,931
7,772
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 349 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
STRIKE
INTERIM SURVIVOR CUVE.. IOWA 95 - S4
PROBABLE RETIREMENT YEAR.. 3-2032
NET SALVAGE PERCENT.. -10
2009
2010
2011
31,062.20
205,582.29
722.37
10,438,597.24
3,004
10,398
9
8,119,639
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-84
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. - 10
1928
1937
1963
1972
1986
1988
1989
1990
1994
1995
1997
2003
2007
267,078.25
9,688.05
36.48
2,466.249,iil,138.39
3,592.90
429,666.46
740.33
3,758,661.78
66.79
340.60
57,982.54
215,428.06
13,856,886.87
239,336
8,206
25
1,521
4,476,639
1,684
196,261
329
1,464,326
25
117
13,083
27,083
6,428,635
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 12 -2040
NET SALVAGE PERCENT.. - 10
1938
1939
1950
254,658.52
96.15
48.54
215,469
81
38
ALLOC. BOOK
RESERVE
(4)
3,006
10,407
9
8,126,320
254,402
8,723
27
1,617
4,758,442
1,790
208,616
350
1,556,505
27
124
13,907
28,788
6,833,315
237,392
89
42
~i-308
FUTURE BOOK
ACCRUALS
(5)
31,162
215,734
786
3,356,137
39,384
1,934
14
1,096
5,263,811
2,162
264,018
465
2,578,023
47
250
49,874
208,183
8,409,261
42,733
17
12
REM.
LIFE
(6)
20.75
20.75
20.75
17.42
21.21
29.59
30.56
30.97
30.98
30.98
30.99
31.00
31.00
31.00
31.00
31.00
21.11
21.51
25.43
ANAL
ACCRUAL
(7 )
1,502
10,397
38
170,067
2,261
91
36
169,965
70
8,522
15
83,162
2
8
1,609
6,716
272,457
2,024
1
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 350 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AN WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. - 10
1952
1962
1969
904.65
2,367.32
5,013.90
263,089.08
689
1,653
3,264
221,194
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 12 - 2040
NET SALVAGE PERCENT.. -10
1995
2006
7,625,243.00
20,537.81
7,645,780.81
2,949,558
3,274
2,952,832
THOUSAN SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 6 - 2 019
NET SALVAGE PERCENT.. - 10
1919
1921
1928
1929
1931
1939
1940
1944
1946
1954
1977
1987
1991
1996
2004
11 7,866.32
275,139.02
35.27
12,013.56
2,748.42
4,173.76
82.37
2,151.10
43.98
1,249.04
136,447.28
139,855.44
1,270,097.34
95,018.21
26,521.71
2,083,442.82
120,075
279,721
36
12, ios
2,762
4,146
82
2,119
43
1,206
121,502
115,381
997,940
68,165
13,615
1,738,898
ALLOC. BOOK
RESERVE
(4)
759
1,821
3,596
243,699
2,532,215
2,811
2,535,026
129,653
302,653
39
13,215
3,023
4,591
91
2,366
48
1,374
150,092
153,502
1, 327,650
90,686
18,113
2,197,096
~i-309
FUTE BOOK
ACCRUALS
(5)
236
783
1,919
45,699
REM.
LIFE
(6 )
26.02
28.18
28.96
5,855,552 29.50
19,781 29.50
'5,875,333
339
69,457
13,834
11,061
94,691
8.00
8.00
8.00
8.00
ANAL
ACCRUAL
(7)
9
28
66
2,128
198,493
671
199,164
42
8,682
1,729
1,383
11,836
Exhibit No. 1
Case No. IPC-E-12..8
J. Spanos, IPC
Page 351 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 95 - S4
PROBABLE RETIREMENT YEA.. 5 - 2 033
NET SALVAGE PERCENT.. - 10
1948
1953
1965
1967
1986
1988
1991
1995
2008
1,208,792.27
1,098.78
1,832.99
8,576.49
4,267.41
45,385.94
7,408.61
15,165.95
49,578.78
1,342,107.22
1,009,354
891
1,371
6,318
2,502
25,568
3,888
7,039
6,566
1,063,497
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEA.. 5-2033
NET SALVAGE PERCENT.. -10
1937
1991
2005
2006
2008
2009
398,868.53
185,720.64
452,974.92
70,626.64
180,205.43
226,978.09
1,515,374.25
352,794
97,468
107,079
14,430
23,864
20,875
616,510
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 10
1947
1949
1982
1986
1991
2004
2006
2007
2,132,576.49
254.55
50,242.22
2,712.46
6,259.23
483,981.33
48,298.58
13 8,996.83
1,790,716
211
31,481
1,590
3,285
128,862
9,868
23,595
ALLoe. BOOK
RESERVE
(4)
1,056,144
932
1,435
6,611
2,618
26,753
4,068
7,365
6,870
1,112,797
257,383
71,108
78,120
10,528
17,410
15,229
449,779
1,917,311
226
33,707
1,702
3,517
137,972
10,566
25,263
~i-310
FUE BOOK
ACCRUALS
(5)
273,527
276
582
2,823
2,076
23,171
4,081
9,317
47,666
363,521
181,372
133,184
420,152
67,162
180,816
234,446
1,217,133
428,523
54
21,560
1,281
3,368
394,408
42,563
127,633
REM.
LIFE
(6)
19.79
20.57
21.62
21.70
21.91
21.91
21.92
21.92
21.92
17.40
21. 92
21.92
21. 92
21.92
21.92
19.61
19.96
21.91
21.91
21.92
21.92
21.92
21.92
ANAL
ACCRUAL
(7)
13,821
13
27
130
95
1,058
186
425
2,175
17,930
10,424
6,076
19,168
3,064
8,249
10,696
57,677
21,852
3
984
58
154
17,993
1,942
5,823
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 352 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332. 20 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. -10
2008
2009
2010
7,367.66
415,390.98
41,600.16
3,327,680.49
976
38,204
1,997
2,030,785
UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 95-S4
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 10
1937
1939
1943
1946
1947
1948
1953
1986
1988
2006
167,587.22
66.09
343,750.81
177.74
40,396.36
604.81
2,880.81
8,061.70
32,764.91
129,825.35
726,115.80
148,229
58
294,991
150
33,921
505
2,336
4,726
18,458
26,525
529,899
HELLS CANON COMMON
INTERIM SURVIVOR CURVE.. IOWA 95 -S4
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. -10
1967
1983
1,263,725.45
2,459,443.25 796,443
1,222,375
ALLOC. BOOK
RESERVE
(4 )
1,045
40,905
2,138
2,174,352
153,768
60
306,014
156
35,188
524
2,423
4,903
19,148
27,516
549,699
1,135,927
1,743,413
3,723,168.70 2,018,818 2,879,340
225,740,805.68 134,123,958 138,483,936
FUTURE BOOK
ACCRUALS
(5 )
7,059
416,025
43,622
1,486,097
30,578
13
72,112
40
9,248
141
746
3,965
16,894
115,292
249,028
REM.
LIFE
(6)
21.92
21.92
21. 92
17.40
17.89
18.80
19.42
19.61
19.79
20.57
21. 91
21. 91
21. 92
254,171 32.79
961,975 33.97
1,216,146
109,830,952
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 31.3
~i-311
ANAL
ACCRUAL
(7)
322
18,979
1,990
70,100
1,757
1
3,836
2
472
7
36
181
771
5,260
12,323
7,751
28,318
36,069
3,506,054
1. 55
Exibit No. 1
Case No. IPC-E.12-08
J. Spanos, IPC
Page 353 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 332.30 RESERVOIRS, DAMS AN WATERWAYS - NEZ PERCE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
BROWNLEE
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1997 5',472,398.44 1,593,453
5,472,398.44 1,593,453
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 34.1
3,880,127
ALLOC. BOOK
RESERVE
(4)
1,592,271
1,592,271
~i-312
FUTE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
3,880,12734.08
ANAL
ACCRUAL
(7 )
113,853
113,853
2.08
Exhibit No. 1
Case No. IPC-E.12-08
J. Spanos,IPC
Page 354 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR. . 6-2067
NET SALVAGE PERCENT.. - 10
1992 878,005.87
878,005.87
261,241
261,241
270,270
270,270
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 8 0- R3
PROBABLE RETIREMENT YEAR.. 2 -2055
NET SALVAGE PERCENT.. - 10
1978
1979
1980
1982
1990
1991
1992
1994
1997
2000
2006
2007
2009
2010
2011
26,053,998.06
3,638.10
8,880.45
2,048.86
223,419.84
30,804.66
12,021. 52
18,939.57
6,572.33
17,761.35
23,672.71
802.78
87,892.15
165,184.38
16,006.97
26,671,643.73
12,988,726
1,778
4,254
940
82,431
10,977
4,132
6,002
1,798
4,016
2,716
75
4,289
4,116
102
13,116,352
14,414,426
1,973
4,721
1,043
91,479
12,182
4,586
6,661
1,995
4,457
3,014
83
4,760
4,568
113
14,556,061
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR. . 7-2045
NET SALVAGE PERCENT.. -10
1960
1961
1970
1973
1980
1982
1983
9,510,360.06
1,002.92
8,174.66
240,249.77
27,737,329.26
64,993.61
44,181. 75
6,596,747
689
5,076
143,459
14,859,498
33,548
22,348
8,124,000
849
6,251
176,672
18,299,710
41,315
27,522
~i-313
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
695,536
695,536 49.76
14,244,972
2,029
5,048
1,211
154,283
21,703
8,638
14,173
5,234
15,081
23,026
800
91,922
177,135
17,494
14,782,747
2,337,397
255
2,741
87,603
12,211,352
30,178
21,078
37.86
38.13
38.39
38.87
40.48
40.65
40.80
41.10
41. 51
41.86
42.43
42.51
42.65
42.72
42.77
27.23
27.53
29.73
30.31
31. 41
31.67
31. 80
ANAL
ACCRUAL
(7 )
13,978
13,978
376,254
53
131
31
3,811
534
212
345
126
360
543
19
2,155
4,146
409
389,129
85,839
9
92
2,890
388,773
953
663
Exhibit No. 1
Case No. IPG-E-12-08
J. Spanos, IPC
Page 355 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TUBINES AN GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 10
1985
1987
1988
1989
1990
1991
1992
1993
1994
1996
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
9,749.33
2,022.60
320,338.27
9,611.12
30,502.66
56,657.55
112,963.98
37,855.09
20,461. 04
137,309.89
33,151.35
4,530.57
1,231,587.25
175,468.21
37,972.47
1,507,915.90
90,318.54
153,996.73
37,618.48
2,116.07
54,305.92
61, 323.34
41,734,068.39
4,724
935
144,233
4,211
12,981
23,374
45,093
14,582
7,583
46,688
10,171
1,311
333,620
44,173
8,801
318,007
17,054
25,562
5,334
246
4,867
1,927
22,736,842
BLISS
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -10
1950
1952
1959
1964
1966
1972
1978
1983
1985
1987
3,049,975.72
418.06
773.09
7,470.69
9,174.16
548.90
2,236.45
223,909.71
6,144.79
609,666.22
2,519,451
342
606
5,658
6,846
389
1,486
138,741
3,682
351,760
ALLOC. BOOK
RESERVE
(4)
5,818
1,151
177,625
5,186
15,986
28,785
55,533
17,958
9,339
57,497
12,526
1,615
410,858
54,400
10,839
391,631
21,002
31,480
6,569
303
5,994
2,373
28,000,785
2,517,287
342
605
5,653
6,840
389
1,485
138,622
3,679
351,458
111-314
FUTRE BOOK
ACCRUALS
(5)
4,907
1,073
174,747
5,386
17,567
33,538
68,728
23,683
13,169
93,544
23,941
3,369
943,888
138,615
30,931
1,267,077
78,348
137,916
34,811
2,025
53,743
65,083
17,906,690
837,687
118
245
2,565
3,251
215
975
107,679
3,080
319,175
REM.
LIFE
(6)
32.03
32.24
32.34
32.43
32.52
32.61
32.69
32.77
32.85
32.99
33.12
33.18
33.24
33.29
33.34
33.39
33.44
33.48
33.52
33.56
33.60
33.67
18.10
18.44
19.42
19.96
20.14
20.60
20.95
21.18
21.26
21.33
ANAL
ACCRUAL
(7)
153
33
5,403
166
540
1,028
2,102
723
401
2,836
723
102
28,396
4,164
928
37,948
2,343
4,119
1,039
60
1,599
1,933
575,958
46,281
6
13
129
161
10
47
5,084
145
14,964
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Page 356 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
BLISS
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 1 0
1988
1991
1992
1993
1994
1995
1997
1998
1999
2007
2008
2009
2010
81,740.40
18,100.05
7,291.73
26,489.74
59,884.20
141,076.12
41,149.84
27,427.28
50,646.45
9,708.26
208,574.87
17,167.17
3,841.36
4,603,415.26
46,185
9,527
3,734
13,171
28,845
65,612
17,680
11,255
19,750
1,651
27,603
1,580
183
3,275,737
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -10
1983
1985
1993
1996
1998
2010
8,866,832.00
90,584.87
18,472.48
51,666.41
2,708.45
33,743.75
9,064,007.96
3,749,641
36,338
5,647
13,704
641
749
3,806,720
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 6-2017
NET SALVAGE PERCENT.. -10
1937
1940
1943
1982
17,751.56
437.08
121.90
36.19
18.007
442
123
33
ALLOC. BOOK
RESERVE
(4 )
46,145
9,519
3,731
13,160
28,820
65,556
17,665
11,245
19,733
1,650
27,579
1,579
183
3,272,923
3,858,558
37,394
5,811
14,102
660
771
3,917,295
9.539
234
65
17
~i-315
FUTURE BOOK
ACCRUALS
(5)
43,769
10,391
4,290
15,979
37,052
89,628
27,600
18,925
35,978
9,030
201,853
17,305
4,043
1,790,834
5,894,957
62,250
14,509
42,731
2,320
36,347
6,053,114
9,988
247
69
22
REM.
LIFE
(6)
21. 37
21.46
21.49
21. 52
21. 54
21. 57
21.61
21. 63
21.65
21.77
21.79
21.80
21.81
42.96
43.57
45.57
46.17
46.52
48.10
5.54
5.61
5.66
5.96
ANAL
ACCRUAL
(7)
2,048
484
200
743
1,720
4,155
1,277
875
1,662
415
9,264
794
185
90,662
137,220
1,429
318
926
50
756
140,699
1,803
44
12
4
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 357 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 6 - 2 0 1 7
NET SALVAGE PERCENT.. -10
1983
1994
2003
2006
21,340.74
13,779.08
685,441.75
3,543.11
742,451.41
19,313
11,196
430,692
1,771
481,577
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. - 10
1967
1969
1982
1986
1988
1989
1991
1992
1993
1994
1996
1999
2000
2003
2004
2007
2009
2010
2011
8,505,037.96
1,702.36
6,019.36
790,592.73
209,977.03
47,455.23
10,175.24
5,450.16
20,427.33
46,749.60
48,731.01
26,551.29
17,530.31
1,140,912.88
6,649.07
30,694.54
607,504.92
519,531. 74
97,740.36
12,139,433.12
5,473,460
1,070
3,107
374,490
94,543
20,793
4,198
2,176
7,869
17,325
16,570
7,681
4,749
240,609
1,256
3,572
37,148
16,322
792
6,327,730
ALLOC. BOOK
RESERVE
(4)
10,231
5,931
228,158
938
255,114
4,465,202
B73
2,535
305,506
77,127
16,963
3,425
1,775
6,419
14,134
13,518
6,266
3,874
196,287
1,025
2,914
30,305
13,315
646
5,162,108
~i-316
FURE BOOK
ACCRUALS
(5 )
13,244
9,226
525,828
2,959
561,583
4,890,340
1,000
4,087
564,146
153,847
35,238
7,768
4,220
16,051
37,291
40,086
22,940
15,409
1,058,717
6,289
30,850
637,950
558,170
106,868
8,191,268
REM.
LIFE
(6)
5.96
5.98
5.99
5.99
29.08
29.52
31.67
32.13
32.34
32.43
32.61
32.69
32.77
32.85
32.99
33.18
33.24
33.39
33.44
33.56
33.64
33.67
33.69
ANAL
ACCRUAL
(7)
2,222
1,543
87,784
494
93,906
168,169
34
129
17,558
4,757
1,087
238
129
490
1,135
1,215
691
464
31,708
188
919
18,964
16,578
3,172
267,625
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 358 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
LOWER MAAD
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -10
1948
1968
1980
1994
1995
1999
404,412.06
51,845.09
1,744.80
6,142.49
1,818.29
32,527.06
498,489.79
337,675
38,072
1,130
2,959
846
12,684
393,366
LOWER SALMON
INTERIM SURVIVOR CUVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 10
1949
1953
1955
1958
1959
1960
1980
1981
1983
1984
1986
1990
2001
2004
2005
2007
2008
2009
3,100,817.83
705.29
96.31
261.91
1,420.16
1,560.16
3,186.04
27,176.61
1,085,191.64
B,578.75
15,023.96
21,902.03
46,108.01
43,181. 63
57,616.43
374,895.60
88,377.26
3,505.74
4,879,605.36
2,575,536
573
77
207
1,113
1,215
2,063
17,355
672,417
5,230
8,837
11,826
15,917
11,506
13,631
63,738
11,696
323
3,413,260
ALLOC. BOOK
RESERVE
(4 )
336,961
37,991
1,128
2,953
844
12,657
392,534
2,613,599
581
78
210
1,129
1,233
2,093
17,611
682,355
5,307
8,968
12,001
16,152
11,676
13,832
64,680
11,869
328
3,463,704
~i-317
FUTUE BOOK
ACCRUALS
(5)
107,892
19,038
792
3,804
1,156
23,123
155,805
797,300
194
28
78
433
483
1,411
12,283
511,356
4,129
7,559
12,091
34,567
35,824
49,546
347,705
85,346
3,529
1,903,862
REM.
LIFE
(6)
17.74
20.31
21. 05
21.54
21.57
21.65
17.92
18.60
18.90
19.30
19.42
19.54
21. 05
21. 09
21.18
21.22
21. 30
21. 43
21. 69
21. 74
21.75
21. 77
21.79
21.80
ANAL
ACCRUAL
(7)
6,082
937
38
177
54
1,068
8,356
44,492
10
1
4
22
25
67
582
24,143
195
355
564
1,594
1,648
2,278
15,972
3,917
162
96,031
Exhibit No. 1
Case No. IPC-E.12-ü
J. Spanos, IPC
Page 359 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
MILNER
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10
1992
1994
1997
1998
23,271,570.58
8,047.96
50,148.46
22,654.08
23,352,421. 08
6,832,300
2,160
11,468
4,865
6,850,793
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. - 10
1961
1975
1983
1988
1990
1991
1992
1994
1995
1996
1999
2003
2004
2007
2008
2009
2010
2011
8 , 3 5 4 , 194 . 5 6
203,444.80
40,450.68
1,484,621.94
156,858.45
231,311.29
14,157.64
66,019.79
18,210.37
50,385.17
30,566.34
127,567.27
704.11
16,893.02
20,635.63
88,007.68
35,886.74
10,333.10
10,950,248.58
5,735,789
118,100
20,460
668,454
66,754
95,429
5,651
24,466
6,477
17,132
8,843
26,903
133
1,966
1,849
5,382
1,127
84
6,804,999
ALLOC. BOOK
RESERVE
(4 )
6,991,528
2,210
11,735
4,978
7,010,452
5,619,697
115,710
20,046
654,925
65,403
93,498
5,537
23,971
6,346
16,785
8,664
26,358
130
1,926
1,812
5,273
1,104
82
6,667,266
~i-318
FUTURE BOOK
ACCRUALS
(5)
18,607,200
6,642
43,428
19,941
18,677,211
3,569,917
108,080
24,450
978,160
107,141
160,945
10,037
48,651
13,686
38,638
24,959
113,966
644
16,656
20,888
91,535
38,371
11,284
5,378,007
REM.
LIFE
(6)
50.65
51.29
52.16
52.43
27.53
30.66
31.80
32.34
32.52
32.61
32.69
32.85
32.92
32.99
33.18
33.39
33.44
33.56
33.60
33.64
33.67
33.69
ANAL
ACCRUAL
(7)
367,368
129
833
380
368,710
129,674
3,525
769
30,246
3,295
4,935
307
1,481
416
1,171
752
3,413
19
496
622
2,721
1,140
335
185,317
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 360 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 5 - 2 031
NET SALVAGE PERCENT.. - 10
1919
1921
1922
1927
1929
1930
1936
1956
1963
1964
1966
1980
1983
1985
1987
1988
1992
1998
2007
2008
201Ö
13,793.09
136,152.39
10.14
60.62
1,883.24
93.40
2,602.13
4,342.66
44,894.13
7,845.37
2,058.90
23,340.00
3,951.44
10,134.46
885,929.99
139,026.42
19,604.53
248,004.96
120,059.85
1,283.77
877,945.92
2,543,017.41
13,200
129,420
10
56
1,738
86
2,334
3,543
35,144
6,101
1,579
15,678
2,547
6,327
533,698
82,150.
10,546
107,884
22,095
185
46,365
1,020,686
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. - 10
1952
1954
1955
1965
1980
1983
1988
1989
1991
1992
1993
3,072,389.84
6,622.80
7,404.03
8,252.29
2,934.40
237,480.01
496,446.04
329,514.17
33,242.77
10,143.47
8,715.81
2,538,405
5,414
6,019
6,302
1,941
150,517
287,823
186,981
17,991
5,344
4,462
ALLOC. BOOK
RESERVE
(4)
11,388
111,653
9
48
1,499
74
2,014
3,057
30,319
5,263
1,362
13,526
2,197
5,458
460,432
70,873
9,098
93,074
19,062
160
40,000
880,567
2,407,925
5,136
5,710
5,978
1,841
142,780
273,028
177,370
17,066
5,069
4,233
~i-319
FUTURE BOOK
ACCRUALS
(5)
3,784
38,114
3
18
572
29
849
1,720
19,064
3,366
903
12,148
2,149
5,689
514,091
82,057
12,467
179,732
113,004
1,253
925,740
1,916,752
971,704
2,149
2,435
3,099
1,387
118,448
273,062
185,096
19,501
6,089
5,355
REM.
LIFE
(6)
10.36
10.81
11.04
12.20
12.67
12.90
14.26
17.60
18.27
18.35
18.50
19.23
19.33
19.40
19.46
19.48
19.58
19.69
19.81
19.82
19.83
17.68
17.95
18.08
19.11
19.99
20.11
20.27
20.30
20.35
20.38
20.40
ANAL
ACCRUAL
(7)
365
3,526
1
45
2
60
98
1,043
183
49
632
111
293
26,418
4,212
637
9,128
5,704
63
46,684
99,254
54,961
120
135
162
69
5,890
13,471
9,118
958
299
262
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC .
Page 361 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 3-2032
NET SALVAGE PERCENT.. -10
1995
1997
1999
2000
2009
2011
7,585.60
4,321.06
86,122.25
30,209.42
2,368,189.81
2,088,356.73
8,797,930.50
3,638
1,917
34,754
11,521
228,980
27,474
3,519,483
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 6 - 2 04 2
NET SALVAGE PERCENT.. - 10
1994
1995
2000
2001
25 , 378 , 612 . 17
109.29
94,232.06
302,707.30
25,775,660.82
9,979,860
41
27,328
81,736
10,088,965
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 12 -2040
NET SALVAGE PERCENT.. - 10
1938
1942
1943
1945
1964
1971
1992
1993
1996
1997
2004
170,167.75
46.80
147.46
2,009.05
2,216.59
48,402.10
1,974.69
75,084.73
468,611.10
38,245.74
623,537.98
1,430,443.99
144,677
39
121
1,627
1,539
31,260
858
31,550
175,018
13,629
132,151
532,469
ALLOC. BOOK
RESERVE
(4)
3,451
1,818
32,968
10,929
217,210
26,062
3,338,573
9,005,499
37
24,660
73,756
9,103,952
115,263
31
96
1,296
1,226
24,904
684
25,136
139,435
10,858
105,283
424,212
111-320
FUTE BOOK
ACCRUALS
(5)
4,893
2,935
61,767
22,302
2,387,799
2,271,131
6,339,151
18,910,974
83
78,995
259,222
19,249,275
71,922
20
66
914
1,212
28,338
1, 489
57,458
376,037
31,212
580,609
1,149,276
REM.
LIFE
(6)
20.45
20.49
20.52
20.54
20.65
20.66
30.05
30.11
30.36
30.40
17.89
19.35
19.71
20.41
25.49
26.63
28.57
28.62
28.77
28.82
29.08
ANAL
ACCRUAL
(7)
239
143
3,010
1,086
115,632
109,929
315,484
629,317
3
2,602
8,527
640,449
4,020
1
3
45
48
1,064
52
2,008
13,070
1,083
19,966
41,360
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 362 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333. 00 WATERWHEELS, TURB INES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 80 -R3
PROBABLE RETIREMENT YEA.. 12-2040
NET SALVAGE PERCENT.. -10
1995 15,676,967.761999 1,494.81
15,678,462.57
6,106,163
478
6,106,641
THOUSAN SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 6 - 2 0 19
NET SALVAGE PERCENT.. -10
1919
1921
1923
1930
1939
1943
1955
1964
1967
1969
1983
1986
1990
1992
1993
1999
2000
2001
21,071.91
94,121. 78
1,857.04
7.74
190.72
159.57
2,423.80
25,691.86
3,165.29
0.10
10,249.74
64,830.48
41,577.62
12,463.62
171,817.85
47,633.22
229,205.71
2,654.89
729,122.94
21,337
95,102
1,872
8
188
157
2,328
24,105
2,941
8,759
53,971
33,097
9,639
130,756
31,406
145,842
1,621
563,129
UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 80 - R3
PROBABLE RETIREMENT YEAR.. 5 -2033
NET SALVAGE PERCENT.. -10
1948
1953
336,184.07
536.06
280,706
435
ALLOC. BOOK
RESERVE
(4 )
5,253,000
411
5,253,411
23,179
103,534
2,043
9
210
176
2,666
28,261
3,482
o
11,275
71,314
43,993
12,812
173,803
41,745
193,855
2,155
714,510
281,882
437
~i-321
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
11,991,665 28.73
1,233 28.90
11,992,898
1,742
898
15,197
10,651
58,271
766
87,525
7.95
7.96
7.96
7.98
7.98
7.98
87,920 17.7415318.60
ANAL
ACCRUAL
(7 )
417,392
43
417,435
219
113
1,909
1,335
7,302
96
10,974
4,956
8
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 363 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AN GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
UPPER MA
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RET IREMENT YEAR.. 5 - 2033
NET SALVAGE PERCENT.. -10
1980
1985
1986
1995
1,708.20
102,217.21
34,021.56
1,818.27
476,485.37
1,106
61,241
20,012
846
364,346
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5 -2033
NET SALVAGE PERCENT.. -10
1937
1939
1943
1944
1946
1948
1969
1984
1985
1988
1990
1991
1997
2002
2005
2007
2009
374,649.28
108.51
122.91
11,284.91
145.68
3,358.72
44,068.90
54,767.81
38,919.52
231,607.72
124,221.06
114,261.89
4,144.56
71,255.24
119,003.02
94,437.33
241,045.80
1,527,402.86
330,746
95
ios
9,622
123
2,804
32,098
33,388
23,318
130,862
67,071
60,140
1,781
22,870
28,155
16,056
22,180
781,414
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 80-R3
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 10
1947
1949
582,908.55
5,924.68 489,293
4,921
ALLOC. BOOK
RESERVE
(4)
1,111
61,498
20,096
850
365,873
312,769
90
99
9,099
116
2,652
30,353
31,573
22,051
123,749
63,426
56,871
1,684
21,627
26,625
15,183
20,974
738,942
317,578
3,194
~i-322
FUTE BOOK
ACCRUALS
(5 )
768
50,941
17,328
1, 151
158,261
99,345
30
36
3,314
44
1,043
18,122
28,671
20,761
131,019
73,218
68 1817
2,875
56,754
104,279
88,698
244,176
941,201
REM.
LIFE
(6)
21.05
21.26
21.30
21.57
15.30
15.79
16.71
16.93
17.35
17.74
20.38
21.22
21.26
21.37
21.43
21.46
21.61
21. 70
21.75
21.77
21.80
323,621 17.55
3,323 17.92
ANAL
ACCRUAL
(7)
36
2,396
814
53
8,263
6,493
2
2
196
3
59
889
1,351
977
6,131
3,417
3,207
133
2,615
4,794
4,074
11,201
45,544
18,440
185
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 364 of 491
IDAHO POWER COMPANY
ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL CALCULATED ALLOC.BOOK FUTURE BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1 )(2)(3 )(4)(5 )(6)(7)
UPPER SALMON B
INTERIM SURVIVOR CURVE. .IOWA 80-R3
PROBABLE RETIREMENT YEAR. .5-2033
NET SALVAGE PERCENT..-10
1982 1,123.18 707 459 777 21.14 3719832,293.54 1,421 922 1,601 21.18 7619892,135.56 1,181 767 1,583 21.40 7419913,070.59 1,616 1,049 2,329 21.46 109200413,464.36 3,588 2,329 12,482 21. 74 57420061,430,445.39 292,559 189,887 1,383,603 21.76 63,585
2008 201,106.24 26,615 17,275 203,942 21.79 9,35920091,391,971.53 128,082 83,132 1,448,036 21. 80 66,424201034,683.88 1,657 1,075 37,077 21.81 1,700
2011 35,808.96 446 289 39,100 21.81 1,793
3,704,936.46 952,086 617,956 3,457,474 162,356
196,177,253.47 91,397,836 94,406,508 121,388,470 3,971,490
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .30.6 2.02
111-323
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 365 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FUURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 50-Rl.5
PROBABLE RETIREMENT YEAR.. 6-2028
NET SALVAGE PERCENT.. -5
1964
1998
841. 88
38,224.88
648
17,000
582
15,270
302
24,866
12.57
15.95
24
1,559
39,066.76 17,648 15,852 25,168 1,583
MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -5
1992 270,948.91 86,291 103,497
2008 66,430.54 3,850 4,618
2009 180.00 7 8
337,559.45 90,148 108,123
180,999
65,134
181
34.27
42.97
43.42
5,282
1,516
4
246,314 6,802
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE. .IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR. .7-2045
NET SALVAGE PERCENT. .-5
2008 36,070.B3 3,027 2,245 35,629 30.51 1,168
36,070.83 3,027 2,245 35,629 1,168
AMERICAN FALLS
INTERIM SURVIVOR CURVE. .IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR. .2 -2055
NET SALVAGE PERCENT. .-5
1978 2,224,441.71 1,166,407 1,354,367 981,297 24.71 39,713197968,818.86 35,250 40,930 31,329 25.23 1,242
1984 10,554.67 4,741 5,505 5,577 27.79 20119855,015.14 2,188 2,541 2,725 28.29 961989832.98 319 370 504 30.19 17199135,710.70 12,693 14,738 22,758 31.09 732
1992 3,822.57 1,305 1,515 2,498 31.52 79
1993 20,356.07 6,656 7,729 13,645 31.95 427199627,530.33 7,781 9,035 19,872 33.15 599
111-324
Exhibit NO.1
Case No. IPC-E-12-Q8
J. Spanos, IPC
Page 366 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. - 5
1997
1999
2000
2001
2002
2005
2007
2008
14,514.13
118,032.45
126,565.90
37,165.23
80,291.01
73,309.95
34,496.04
109,783.70
2,991,241.44
3,877
27,791
27,728
7,507
14,823
9,484
3,079
7,494
1,339,123
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 50-Rl. 5
PROBABLE RETIREMENT YEAR.. 7 -2045
NET SALVAGE PERCENT.. -5
1960
1963
1967
1969
1973
1976
1979
1980
1982
1984
1986
1987
1989
1990
1991
1992
1993
1995
1996
1998
1999
2000
2001
2002
732,248.91
2,297.08
6,097.37
7,603.63
48,206.25
38,234.10
2,411.31
2,322,074.16
4,021.06
11,741.20
9,003.56
834.38
4,636.24
10,095.90
99,204.76
80,083.27
24,277.59
61,452.19
7,985.30
2,309,532.38
10,567.40
21.455.10
193,279.91
68,450.96
532,313
1,608
4,039
4,888
29,053
21,848
1,300
1,226,282
2,033
5,664
4,128
372
1,951
4,116
39,134
30,488
8,899
20,720
2,570
668,914
2,880
5,473
45,776
14,910
ALLOC. BOOK
RESERVE
(4)
4,502
32,269
32,196
8,717
17,212
11,012
3,575
8,702
1,554,915
628,103
1,897
4,766
5,768
34,281
25,780
1,534
1,446,952
2,399
6,683
4,871
439
2,302
4,857
46,176
35,974
10,500
24,449
3,032
789,285
3,398
6,458
54,013
17,593
~i-325
FUTURE BOOK
ACCRUALS
(5)
10,738
91,665
100,698
30,307
67,094
65,963
32,646
106,571
1,585,889
140,759
515
1,636
2,216
16,335
14,366
998
991,226
1,823
5,645
4,583
437
2,566
5,744
57,989
48,113
14,991
40,076
5,352
1,635,724
7,698
16,070
148,931
54,280
REM.
LIFE
(6 )
33.53
34.25
34.59
34.93
35.25
36.15
36.70
36.96
15.34
16.59
18.27
19.12
20.79
22.01
23.18
23.55
24.28
24.98
25.64
25.95
26.56
26.85
27.12
27.39
27.65
28.14
28.37
28.80
29.01
29.20
29.39
29.57
ANAL
ACCRUAL
(7)
320
2,676
2,911
868
1,903
1,825
890
2,883
57,382
9,176
31
90
116
786
653
43
42,090
75
226
179
17
97
214
2,138
1,757
542
1,424
189
56,796
265
550
5,067
1,836
Exhibit No. 1
Case No. IPG-E-12-08
J. Spanos. IPC
Page 367 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. -5
2003
2004
2005
2006
2007
2008
2009
2010
2011
26,864.17
153,344.36
59,555.74
36,959.75
4,319.33
419,613.79
1,161,151.20
1,578,475.86
211,213.34
9,727,291.55
5,318
27,163
9,250
4,903
470
35,212
66,569
46,573
1,570
2,876,387
BLISS
INTERIM SURVIVOR CURVE.. IOWA 50 -Rl. 5
PROBABLE RETIREMENT YEAR.. 5 - 2033
NET SALVAGE PERCENT.. - 5
1991
1992
1994
1995
1996
1997
1999
2002
2003
2004
2005
2006
2011
68,432.67
13,030.06
732.92
380,262.91
30,216.99
13,348.96
1,225,620.82
102,958.20
1,052.79
28,686.31
9,148.75
11,632.55
1,015,418.01
2,900,541.94
33,626
6,229
329
164,865
12,612
5,343
444,998
30,746
289
7,120
2,017
2,217
11,664
722,055
ALLOC. BOOK
RESERVE
(4 )
6,275
32,051
10,915
5,785
555
41,548
78,548
54,954
1,853
3,393,993
23,812
4,411
233
116,748
8,931
3,784
315,123
21,773
205
5,042
1,428
1,570
8,260
511,320
~i-326
FUTUE BOOK
ACCRUALS
(5 )
21,932
128,961
51,619
33,022
3,981
399,046
1,140,661
1,602,446
219,921
6,819,663
48,042
9,271
537
282,528
22,797
10,233
971,779
86,333
901
25,079
8,178
10,644
1,057,929
2,534,249
REM.
LIFE
(6)
29.74
29.91
30.07
30.22
30.37
30.51
30.65
30.78
30.87
19.44
19.54
19.73
19.82
19.90
19.98
20.13
20.33
20.39
20.45
20.51
20.56
20.79
ANAL
ACCRUAL
(7)
737
4,312
1,717
1,093
131
13,079
37,216
52,061
7,124
241,827
2,471
474
27
14,255
1,146
512
48,275
4,247
44
1,226
399
518
50,886
124,480
Exhibit No. 1
Case No. IPC.E-12-08
J. Spanos,lPC
Page 368 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 50-Rl.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -5
1983
1989
1993
1998
2000
2002
2003
2005
2007
2010
1,525,213.15
1,280.22
5,050.09
290,949.60
6,399.33
204,490.97
153,256.62
21,852.80
289,238.49
36,293.11
2,534,024.38
690,139
474
1,580
68,978
1,313
35,153
23,740
2,606
23,686
785
848,454
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 017
NET SALVAGE PERCENT.. - 5
1937
1940
1959
1961
1962
1963
1968
1973
1981
1982
1983
1984
2001
2007
98.28
69.87
288.49
100.57
359.87
115.56
51.69
1,305.22
1,352.01
1,095.94
83,518.33
4,176.09
3,965.88
23,969.77
120,467.57
94
67
267
93
331
106
47
1,166
1,167
941
71,259
3,540
2,574
9,965
91,617
ALLOC. BOOK
RESERVE
(4)
370,387
254
848
37,019
705
18,866
12,741
1,399
12,712
421
455,352
97
69
277
96
343
110
49
1,209
1,210
975
73,871
3,670
2,668
10,330
94,975
~i-327
FUTURE BOOK
ACCRUALS
(5)
1,231,087
1,090
4,455
268,478
6,015
195,849
148,179
21,547
290,989
37,686
2,205,374
6
4
26
9
35
11
6
162
210
175
13,823
715
1,496
14,838
31,516
REM.
LIFE
(6)
28.14
31. 54
33.68
36.14
37.04
37.90
38.31
39.10
39.84
40.86
4.44
4.61
5.33
5.39
5.42
5.44
5.56
5.65
5.76
5.77
5.78
5.79
5.90
5.92
ANAL
ACCRUAL
(7)
43,749
35
132
7,429
162
5,168
3,868
551
7,304
922
69,320
1
1
5
2
6
2
1
29
36
30
2,392
123
254
2,506
5,388
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 369 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR. . 7-2045
NET SALVAGE PERCENT.. -5
1961
1963
1967
1968
1971
1973
1975
1979
1984
1985
1986
1987
1988
1991
1992
1993
1995
1996
1997
2000
2002
2003
2004
2005
2006
2007
2008
2009
2010
3,529.03
2,599.58
910,705.90
994.71
1,804.43
360.32
233.37
1,607.54
7,193.00
7,931.06
7,631.26
11 7,297.65
3,351.41
118,741.49
29,132.04
38,684.59
63,168.04
17,701.17
90,145.01
1,619,680.00
22,278.24
5,353.93
79,721.47
38,004.42
11,285.43
4,404.01
181,539.39
6,822.89
311,072.46
3,702,973 .84
2,534
1,819
603,226
649
1,124
217
136
866
3,470
3,733
3,498
52,343
1,454
46,840
11,091
14,180
21,298
5,697
27,586
413,142
4,853
1,060
14,121
5,903
1,497
479
15,234
391
9,178
1,267,619
LOWER MAAD
INTERIM SURVIVOR CURVE.. IOWA 50 -R1. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -5
1948
1960
1968
47,364.13
254.05
1,331.63
39,429
193
940
ALLOC. BOOK
RESERVE
(4 )
2,179
1,564
518,668
558
966
187
117
745
2,984
3,210
3,008
45,006
1, 25040,274
9,536
12,192
18,313
4,898
23,719
355,229
4,173
911
12,142
5,076
1,287
412
13,099
336
7,891
1,089,929
33,248
163
793
~i-328
FUTURE BOOK
ACCRUALS
(5 )
1,527
1,166
437,573
486
928
192
128
943
4,569
5,118
5,005
78,157
2,269
84,404
21,052
28,427
48,014
13,688
70,933
1,345,435
19,219
4,710
71,566
34,829
10,563
4,212
177,518
6,828
318,735
2,798,194
16,485
104
606
REM.
LIFE
(6)
15.76
16.59
18.27
18.70
19.96
20.79
21. 61
23.18
24.98
25.31
25.64
25.95
26.26
27.12
27.39
27.65
28.14
28.37
28.59
29.20
29.57
29.74
29.91
30.07
30.22
30.37
30.51
30.65
30.78
10.33
13.53
15.52
ANAL
ACCRUAL
(7)
97
70
23,950
26
46
9
6
41
183
202
195
3,012
86
3,112
769
1,028
1,706
482
2,481
46,077
650
158
2,393
1,158
350
139
5,818
223
10,355
104,822
1,596
8
39
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 370 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
LOWER MA
INTERIM SURVIVOR CURVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1972
1976
1978
1981
1983
1985
1989
1990
1992
1996
1998
1999
2000
2001
2002
2003
2005
2006
2010
5,741.69
425.93
1,032.71
14,867.57
1,058.03
1,626.73
18,692.34
44,973.20
14,556.51
92,203.70
5,955.20
20,234.24
12,608.82
5,126.47
7,515.38
15,134.63
32,256.62
6,425.61
6,370.81
355,756.00
3,884
275
649
8,939
616
914
9,658
22,684
6,958
3B,485
2,276
7,347
4,325
1,647
2,244
4,151
7,111
1,225
284
164,234
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RET IREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 5
1949
1954
1955
1963
1967
1985
1991
1995
1996
1997
1999
2000
2004
90,523.23
872.82
79.40
4,191.54
918.25
12,011.19
182,755.27
188,790.47
2,643.80
884,464.31
7,238.34
122,437.20
66,720.68
74,826
696
63
3,102
654
6,751
89,802
81,851
i,104
354,044
2,628
41,996
16,559
ALLOC. BOOK
RESERVE
(4 )
3,275
232
547
7,538
519
771
8,144
19,128
5,867
32,452
1,919
6,195
3,647
1,389
1,892
3,500
5,996
1,033
239
138,487
53,934
502
45
2,236
471
4,866
64,728
58,997
796
255,190
1,894
30,270
11,936
111-329
FUTURE BOOK
ACCRUALS
(5)
2,754
215
537
8,073
592
937
11,483
28,094
9,417
64,362
4,334
15,051
9,592
3,994
5,999
12,391
27,873
5,714
6,450
235,057
41,116
415
38
2,165
493
7,746
127,165
139,233
1,980
673,497
5,706
98,289
58,121
REM.
LIFE
(6)
16.42
17.24
17.61
18.12
18.43
18.71
19.22
19.33
19.54
19.90
20.06
20.13
20.20
20.27
20.33
20.39
20.51
20.56
20.76
10.60
11.94
12.21
14.30
15.29
18.71
19.44
19.82
19.90
19.98
20.13
20.20
20.45
ANAL
ACCRUAL
(7)
168
12
30
446
32
50
597
1,453
482
3,234
216
748
475
197
295
608
1,359
278
311
12,634
3,879
35
3
151
32
414
6,541
7,025
99
33,709
283
4,866
2,842
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 371 of 4.91
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 50-R1.5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 5
2006
2007
2008
2009
2010
2011
8,560.25
136,271. 75
44,989.19
755,872.38
12,074.35
118,772.74
2,640,187.16
1,632
21,577
5,567
64,763
538
1,364
769,517
MILNER
INTERIM SURVIVOR CURVE.. IOWA 50 -R1. 5
PROBABLE RETIREMENT YEAR.. 11 - 2 068
NET SALVAGE PERCENT.. -5
1992
1994
1996
1998
2000
2002
2003
2004
2005
2010
1,867,681.34
2,510.42
24,634.92
6,370.50
150,662.16
37,056.96
78,954.12
129,474.49
8,516.40
37,942.11
2,343,803.42
592,614
721
6,322
1,438
29,208
5,978
11,421
16,558
943
739
665,942
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETI REMENT YEAR.. 7 - 2045
NET SALVAGE PERCENT.. - 5
1961
1967
1968
1969
1970
1971
1973
589,096.72
740.08
1,031.33
5,075.86
6,922.01
4,228.58
989.25
422,916
490
673
3,263
4,382
2,634
596
ALLOC. BOOK
RESERVE
(4)
1,176
15,552
4,013
46,680
388
983
554,658
704,189
857
7,512
1,709
34,707
7,104
13,571
19,675
1,121
878
791,323
435,562
505
693
3,361
4,513
2,713
614
111-330
FUTURE BOOK
ACCRUALS
(5 )
7,812
127,533
43,226
746,986
12,290
123,728
2,217,539
1,256,876
1,779
18,354
4,980
123,488
31,806
69,331
116,273
7,822
38,961
1,669,671
182,990
272
390
1,969
2,755
1,727
425
REM.
LIFE
(6)
20.56
20.61
20.66
20.71
20.76
20.79
34.43
35.68
36.91
38.10
39.26
40.38
40.93
41.46
41.98
44.42
15.76
18.27
18.70
19.12
19.54
19.96
20.79
ANAL
ACCRUAL
(7)
380
6,188
2,092
36,069
592
5,951
111,151
36,505
50
497
131
3,145
788
1,694
2,804
186
877
46,677
11,611
15
21
103
141
87
20
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 372 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 50 - R 1 . 5
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. - 5
1975
1977
1981
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1997
1999
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
39,777.98
21,918.23
4,704.64
858.98
8,739.14
59,964.87
63,819.43
9,307.10
2,537.02
67,153.11
6,125.53
63,537.44
36,254.75
108,972.20
1,632,141.27
84,612.92
59,605.99
8,517.90
35,834.81
34,837.41
9,022.35
311,857.31
584,538.95
2,518.65
36,723.23
38,116.63
3,940,081.67
23,146
12,292
2,432
404
4,006
26,759
27,679
3,916
1,034
26,490
2,332
23,291
12,768
36,742
499,472
23,061
12,984
1,686
6,348
5,411
1,197
33,924
49,052
144
1,084
283
1,272,891
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 50 -RI. 5
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. -5
1919
1920
1921
1926
1927
1932
3,369.98
33.00
28,519.50
15.99
695.90
153.68
3,339
32
27,915
15
661
142
ALLOC. BOOK
RESERVE
(4)
23,838
12,660
2,505
416
4,126
27,559
28,507
4,033
1,065
27,282
2,402
23,987
13,150
37,841
514,407
23,751
13,372
1,736
6,538
5,573
1,233
34,938
50,519
148
1,116
291
1,310,952
3,148
30
26,320
14
623
134
111-331
FUTURE BOOK
ACCRUALS
(5 )
17,929
10,355
2,435
486
5,050
35,404
38,504
5,739
1,599
43,229
4,030
42,727
24,918
76,580
1,199,342
65,093
49,214
7,207
31,089
31,006
8,241
292,512
563,247
2,496
37,443
39,731
2,826,134
390
4
3,626
3
107
27
REM.
LIFE
(6)
21.61
22.40
23.92
25.31
25.64
25.95
26.26
26.56
26.85
27.12
27.39
27.65
27.90
28.14
28.59
29.01
29.57
29.74
29.91
30.07
30.22
30.37
30.51
30.65
30.78
30.87
2.82
3.12
3.39
4.54
4.77
6.01
ANAL
ACCRUAL
(7)
830
462
102
19
197
1,364
1,466
216
60
1,594
147
1,545
893
2,721
41,950
2,244
1,664
242
1,039
1,031
273
9,632
18,461
81
1,216
1,287
102,734
138
1
1,070
1
22
4
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 373 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. - 5
1934
1936
1938
1941
1942
1944
1948
1950
1951
1956
1958
1962
1963
1964
1965
1966
1968
1969
1982
1986
1987
1989
1991
1992
1995
1998
2000
2006
2008
2.84
1,275.68
43.74
222.15
266.92
33.50
656.71
201.75
893.87
166.14
1,756.06
904.49
180.92
15,070.74
13,605.53
1,161.68
2,361.38
266.00
80,533.96
28,945.10
50,082.46
6,606.08
8,985.91
167.92
3,812.76
28,023.27
6,936.46
71,850.31
1,283,405.89
1,641,208.27
3
1,151
39
194
232
29
550
167
734
132
1,374
686
136
11,249
10,071
853
1,702
190
49,406
16,614
28,197
3,569
4,629
84
1,743
11,358
2,530
14,786
172,180
366,692
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 50 -Rl. 5
PROBABLE RETIREMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. - 5
1952
1954
1955
204,086.49
5,884.50
1,610.69
165,870
4,716
1,282
ALLOC. BOOK
RESERVE
(4 )
3
1, 085
37
183
219
27
519
157
692
124
1,295
647
128
10,606
9,495
804
1,605
179
46,582
15,665
26,586
3,365
4,364
79
1,643
10,709
2,385
13,941
162,340
345,736
lS3,568
4,366
1,187
~i-332
FUTUE BOOK
ACCRUALS
(5)
254
9
50
62
8
171
54
247
50
548
303
62
5,218
4,790
416
875
100
37,978
14,728
26,001
3,571
5,071
97
2,360
18,716
4,898
61,502
1,185,236
1,377,533
60,723
1,813
504
REM.
LIFE
(6)
7.05
7.56
8.33
8.59
9.09
10.08
10.57
10.81
12.00
12.47
13.38
13 .61
13.83
14.04
14.25
14.66
14.86
16.97
17.44
17.55
17.74
17.92
18.00
18.23
18.42
18.54
18.83
18.91
11. 21
11.71
11.96
ANAL
ACCRUAL
(7)
36
1
6
7
1
17
5
23
4
44
23
5
377
341
29
60
7
2,238
844
1,482
201
283
5
129
1,016
264
3,266
62,678
74,628
5,417
155
42
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 374 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 50-Rl. 5
PROBABLE RETIREMENT YEAR.. 3 -2032
NET SALVAGE PERCENT.. -5
1959
1960
1965
1966
1968
1969
1972
1973
1975
1982
1985
1986
1991
1992
1993
1994
1996
1998
1999
2000
2001
2004
2006
2008
2010
2011
137.67
250.36
2,834.41
1,639.46
2,573.05
245.69
791.85
9,710.59
14,028.86
29,125.09
4,047.71
9,888.20
61,978.28
4,075.99
7,679.08
7,937.33
682.27
1,367,680.48
6,811.08
16,044.44
195,173.38
12,035.44
38,066.82
21,376.19
146,721.75
70,350.43
2,243,467.58
106
192
2,081
Ii 193
1,838
174
543
6,591
9,307
17 ,592
2,326
5,578
31,292
2 i 003
3 i 665
3 i 672
294
540,693
2,562
5 i 701
65,146
3,113
7,587
2,774
6,863
850
895,604
98
178
1,927
Ii ios
1,702
161
503
6,102
8,617
16,287
2 i 153
5,164
28,971
1,854
3,393
3,400
272
500,590
2,372
5,278
60,314
2,882
7,024
2,568
6,354
787
829,178
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. -5
1994
1995
1997
2000
2001
2,828,774.31
12.14
107.76
107,582.81
169,283.32
1,048,040
4
35
29,205
42,754
1,124,963
4
38
31,349
45,892
~i-333
FUTRE BOOK
ACCRUALS
(5)
46
85
1,049
617
1,000
97
329
4,094
6,114
14,294
2,097
5,218
36,106
2,425
4,670
4,935
444
935,474
4,780
11,568
144,618
9,755
32,946
19,877
147,704
73,081
1,526,463
1,845,250
8
76
81,613
131,855
REM.
LIFE
(6)
12.95
13.19
14 .37
14.60
15.03
15.25
15.86
16.05
16.42
17.53
17.92
18.04
18.56
18.65
18.74
18.82
IB.97
19.11
19.17
19.24
19.29
19.46
19.55
19.64
19.73
19.76
26.08
26.27
26.64
27.13
27.28
ANAL
ACCRUAL
(7)
4
6
73
42
67
6
21
255
372
S15
117
289
1,945
130
249
262
23
48,952
249
601
7,497soi
1,685
1,012
7,486
3,698
81,971
70,753
3
3,008
4,833
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 375 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
ANAL
ACCRUAL
(7 )
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 042
NET SALVAGE PERCENT.. -5
2006 4,881.81 699 750
2010 21,568.45 696 747
2011 4,243.44 36 39
3,136,454.04 1,121,469 1,203,782
4,376
21,900
4,417
27.94
28.38
28.45
157
772
155
2,089,495 79,681
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-Rl. 5
PROBABLE RETIREMENT YEAR.. 12 - 2 04 0
NET SALVAGE PERCENT.. - 5
1938 10,255.89 9,117 6,106 4,662 7.67 608
1942 52.34 45 30 25 8.86 3
1950 30.52 25 17 15 11.42 1
1964 2,294.73 1,608 1,077 1,332 16.41 8119721,711.80 1,078 722 1,075 19.28 56
1986 1,767.00 858 575 1,281 23.45 55
1995 1,910.81 699 468 1,538 25.30 611996469,592.74 164,400 110,111 382,961 25.47 15,036200216,447.71 3,971 2,660 14,610 26.32 555
2005 34,458.67 5,996 4,016 32,166 26.68 1,206
538,522.21 187,797 125,782 439,666 17,662
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE. .IOWA 50-R1.5
PROBABLE RETIREMENT YEAR. .12 -2040
NET SALVAGE PERCENT. .-5
1995 2,060,802.98 753,969 778,357 1,385,486 25.30 54,762
2000 16,500.43 4,636 4,786 12,539 26.06 481
2001 26,885.97 7,031 7,258 20,972 26.20 800
2002 73,135.34 17,659 18,230 58,562 26.32 2,225
2004 44,849.03 8,877 9,164 37,927 26.56 1,428
2006 18,497.56 2,762 2,851 16,571 26.78 6192007104,160.50 12,786 13,200 96,169 26.89 3,576
2,344,831.81 807 ,720 833,847 1,628,226 63,891
~i-334
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 376 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
THOUSAN SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEAR.. 6-2019
NET SALVAGE PERCENT.. - 5
1919
1920
1921
1922
1923
1927
1928
1930
1936
1938
1940
1941
1945
1946
1948
1950
1951
1954
1955
1956
1958
1959
1964
1969
1970
1972
1978
1982
1983
1985
1986
1987
1998
2000
2001
2002
1,199.66
56.06
10,388.12
479.85
28.90
525.05
1,407.78
265.53
86.70
77.77
581. 40
101.83
302.13
575.73
83.02
98.46
339.09
31.26
519.86
172.79
4,708.38
441.22
10,317.82
199.50
103.40
169.48
2,524.34
345.18
120,184.12
126,605.79
1,222.01
5,304.82
202,047.88
16,328.22
108,430.85
129,484.08
1,189
55
10,179
468
28
505
1,350
253
81
73
541
95
279
530
76
90
309
28
469
156
4,220
394
9,094
173
89
145
2,097
279
96,547
100,004
957
4,111
129,477
9,783
62,395
71,011
ALLOC. BOOK
RESERVE
(4)
1,260
59
10,908
504
30
551
1,478
279
91
82
610
107
317
605
87
103
356
33
546
181
4,944
463
10,834
209
109
178
2,627
350
120,951
125,281
1,199
5,150
162,204
12,256
78,166
88,960
~i-335
FUTUE BOOK
ACCRUALS
(5)
24
13
5,243
7,655
84
420
49,946
4,889
35,686
46,998
REM.
LIFE
(6 )
7.50
7.59
7.60
7.64
7.65
7.67
7.79
7.81
7.81
7.82
ANAL
ACCRUAL
(7)
3
2
690
1,002
11
55
6,412
626
4,569
6,010
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, fPC
Page 377 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
THOUSAN SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 6-2019
NET SALVAGE PERCENT.. - 5
2006
2007
2009
6,425.60
31,519.29
1,339.75
785,022.72
2,560
10,909
277
521,276
UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 50 -Rl. 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -5
1948
1968
1976
1986
1996
1998
2000
2001
2004
2008
2009
3,780.14
524.39
6,571.46
189,264.69
78,591.54
1,250.67
8,550.57
4,750.28
99,353.41
210,471.50
815.29
603,923.94
3,147
370
4,237
104,322
32,804
478
2,933
1,527
24,658
26,044
70
200,590
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 50 - Rl . 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. -5
1937
1941
1944
1946
1947
1948
1951
1955
1960
22,601. 63
12,938.70
941.02
8,844.57
283.63
4,252.82
21,265.89
23.62
694.31
20,243
11,291
805
7,465
238
3,540
17,328
19
527
ALLOC. BOOK
RESERVE
(4)
3,207
13,666
347
649,288
2,377
279
3,201
78,804
24,780
361
2,216
1,153
18,627
19,674
53
151,525
15,669
8,740
623
5,778
184
2,740
13,413
15
408
111-336
FUTURE BOOK
ACCRUALS
(5)
3,540
19,429
1,060
174,986
1,592
271
3,699
119,923
57,741
952
6,763
3,834
85,695
201,322
803
482,595
8,062
4,846
365
3,508
114
1,725
8,916
10
321
REM.
LIFE
(6 )
7.85
7.85
7.87
10.33
15.52
17.24
18.85
19.90
20.06
20.20
20.27
20.45
20.66
20.71
7.35
8.44
9.25
9.79
10.06
10.33
11.14
12.21
13 .53
ANAL
ACCRUAL
(7)
451
2,475
135
22,441
154
17
215
6,362
2,902
47
335
189
4,190
9,745
39
24,195
1,097
574
39
358
11
167
800
1
24
Exhibit NO.1
Case No. IPC-E-12.Q8
J. Spanos, IPC
Page 378 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 334. 00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 50-Rl. 5
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. - 5
1968
1970
1980
1981
1983
1984
1985
1988
1989
1991
1997
2000
2002
2006
2008
2009
2011
25,217.19
3,288.52
5,572.74
1,571.16
263.26
2,386.81
4,413.31
10,032.07
6,073.70
67,121. 68
866,664.34
9,452.89
7,669.17
11,048.70
34,187.61
60,103.14
15,293.53
1,202,206.01
17,797
2,273
3,403
945
153
1,366
2,480
5,304
3,138
32,982
346,918
3,242
2,290
2,106
4,230
5,150
176
495,409
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 50 - R1 . 5
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. - 5
1947
1949
1961
1971
1982
1985
1987
1991
1998
2000
33,198.91
2,778.90
1,377.70
35,294.72
8,196.71
4,620.97
2,154.72
53,036.08
660,142.52
10,703.28
27,830
2,297
1,038
24,135
4,851
2,597
1,164
26,061
252,293
3,671
ALLOC. BOOK
RESERVE
(4)
13,776
1,759
2,634
731
118
1,057
1,920
4,106
2,429
25,530
268,535
2,510
1,773
1,630
3,274
3,986
136
383,476
10,901
900
407
9,454
1,900
1,017
456
10,208
98,824
1,438
~i-337
FUTURE BOOK
ACCRUALS
(5)
12,702
1,694
3,217
918
158
1,449
2,714
6,428
3,948
44,948
641,462
7,416
6,280
9,971
32,623
59,122
15,922
878,840
23,958
2,018
1,040
27,606
6,706
3,835
1,807
45,480
594,326
9,801
REM.
LIFE
(6)
15.52
15.98
17.95
18.12
18.43
18.57
18.71
19.10
19.22
19.44
19.98
20.20
20.33
20.56
20.66
20.71
20.79
10.06
10.60
13.78
16.21
18.28
18.71
18.98
19.44
20.06
20.20
ANAL
ACCRUAL
(7 )
818
106
179
51
9
78
145
337
205
2,312
32, ios
367
309
485
1,579
2,855
766
45,777
2,382
190
75
1,703
367
205
95
2,340
29,627
485
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 379 of 491
IDAHO POWER COMPANY
ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
YEAR
(l )
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 50-R1. 5
PROBABLE RETIREMENT YEAR. . 5 - 2 033
NET SALVAGE PERCENT.. - 5
2004 10,200.88 2,532 992
2006 90,993.75 i 7,344 6,794
2008 30,643.37 3,792 1,485
943,342.51 369,605 144,775
45,108,045.10 15,094,824 14,689,513
9,719
88,750
30,690
20.45
20.56
20.66
475
4,317
1,485
845,735 43,746
32,673,936 1,339,960
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 24.4 2.97
Exhibit NO.1
Case No. IPC-E-12-08~i-338 J. Spanos, IPC
Pag 380 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2028
NET SALVAGE PERCENT.. 0
1947
1950
1953
1956
1957
1960
1970
1972
1973
1976
1977
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
1,223.68
569.77
1,459.50
1,114.92
760.89
1,106.24
560.68
4,239.78
466.35
463.35
2,928.07
7,627.57
3,903.95
10,495.09
65,238.50
50,080.86
13,735.50
26,500.63
8,219.96
7,981.50
4,854.88
7,460.93
15,795.00
73,435.84
3,479.56
72,523.97
29,281. 83
8,646.19
39,741.38
221,606.87
3,875.82
909.89
41,758.19
51,860.70
27,608.98
25,155.93
82,560.76
51,464.43
100,870.95
957
441
1,118
843
573
822
393
2,927
319
309
1,935
4,939
2,500
6,643
40,794
30,914
8,359
15,897
4,855
4,636
2,769
4,176
8,662
39,395
. 1,823
37,028
14,535
4,162
18,498
99,362
1,592
355
15,364
17,828
8,772
7,285
21,387
11,626
19,084
ALLOC. BOOK
RESERVE
(4 )
655
302
766
577
392
563
269
2,005
218
212
1,325
3,383
1,712
4,550
27,942
21,174
5,725
10,889
3,325
3,175
1,897
2,860
5,933
26,984
1,249
25,362
9,956
2,851
12,670
68,058
1,090
243
10,524
12,211
6,008
4,990
14,649
7,963
13,072
~i-339
FUTURE BOOK
ACCRUALS
(5 )
568
268
694
538
368
543
291
2,235
248
252
1,603
4 ;245
2,192
5,945
37,297
28,906
8,010
15,612
4,895
4,806
2,958
4,601
9,862
46,452
2,231
47,162
19,326
5,795
27,071
153,549
2 ;785
667
31,235
39,649
21,601
20,166
67,912
43,501
87,799
REM.
LIFE
(6)
15.73
15.84
15.93
16.02
16.05
16.13
16.35
16.39
16.41
16.46
16.48
16.51
16.52
16.54
16.55
16.56
16.58
16.59
16.60
16.61
16.63
16.64
16.65
16.66
16.67
16.68
16.69
16.70
16.71
16.72
16.74
16.75
16.75
16.76
16.77
16.78
16.79
16.79
16.80
ANAL
ACCRUAL
(7 )
36
17
44
34
23
34
18
136
15
15
97
257
133
359
2,254
1,746
483
941
295
289
178
277
592
2,788
134
2,827
1,158
347
1,620
9,184
166
40
1,865
2,366
1,288
1,202
4,045
2,591
5,226
Exhibit No. 1
Case No. IPC-E-12-08
J. Spano, IPC
Page 381 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
HAGERMA MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6 - 2 02 8
NET SALVAGE PERCENT.. 0
2008
2010
2011
279,378.51
91,274.17
69,038.65
41,588
5,026
1,011
1,511,260.22 511,502
MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. 0
1992
1997
1999
26,686.60
12,783.88
8,755.88
6,846
2,581
1,558
48,226.36 10,985
NIAGAR SPRINGS HATCHERY
INTERIM SURVIVOR CURVE,. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1984
1986
1988
1992
1994
1995
1996
1999
2002
2004
2005
414.03
1,227.11
6,710.28
4,772.08
10,030.60
12,972.11
521.28
2,756.39
4,182.62
13,817.59
17,144.56
182
517
2,689
1,699
3,321
4,121
158
714
870
2,340
2,551
74,548.65 19,162
ALLOC. BOOK
RESERVE
(4)
28,486
3,443
692
350,352
7,689
2,899
1,750
12,337
215
612
3,182
2,011
3,930
4,877
187
845
1,030
2,769
3,019
22,678
~i-340
FUTE BOOK
ACCRUALS
(5)
250,893
87,832
68,346
1,160,908
18,998
9,885
7,006
35,889
199
615
3,528
2,761
6,100
8,095
334
1,911
3,153
11,048
14,125
51,871
REM.
LIFE
(6)
16.81
16.82
16.82
50.57
51. 30
51. 57
31.99
32.11
32.22
32.42
32.51
32.56
32.60
32.73
32.84
32.92
32.95
ANAL
ACCRUAL
(7)
14,925
5,222
4,063
69,330
376
193
136
705
6
19
109
85
188
249
10
58
96
336
429
1,585
Exhibit NO.1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 382 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1956
1961
1966
1967
1974
1976
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
7,954.79
562.61
205.20
2,172.34
15,762.12
1,492.09
360.59
1,673.75
573.69
835.00
12,378.34
6,010.66
1,178.19
8,644.95
68,778.69
13,695.82
4,288.70
45,009.51
29,990.05
21,747.28
4,767.95
20,886.79
50,250.63
11,736.83
47,783.76
46,538.00
36,516.44
7,199.01
134,254.07
20,493.33
42,746.53
14,531.78
23,326.89
26,637.35
24,135.44
30,747.31
28,796.66
4,914
334
116
1,220
8,164
752
176
806
272
389
5,657
2,694
518
3,718
28,914
5,625
1,717
17,540
11,360
7,990
1,696
7,170
16,602
3,725
14,495
13,457
10,015
1,862
32,526
4,616
8,862
2,740
3,948
3,955
3,065
3,212
2,310
ALLOC. BOOK
RESERVE
(4)
3,428
233
81
851
5,695
525
123
562
190
271
3,946
1,879
361
2,593
20,168
3,924
1,198
12,234
7,924
5,573
1,183
5,001
11,580
2,59B10,lii
9,387
6,986
1,299
22,687
3,220
6,181
1,911
2,754
2,759
2, DB
2,240
1,611
~i-341
FUTURE BOOK
ACCRUALS
(5)
4,527
330
124
1,321
10,068
968
238
1,112
384
564
8,432
4,132
817
6,052
48,611
9,772
3,091
32,775
22,066
16,174
3,585
15,886
38,670
9,139
37,673
37,151
29,531
5,900
111,567
17,274
36,565
12,621
20,573
23,879
21,998
28,507
27,185
REM.
LIFE
(6 )
29.59
30.17
30.68
30.78
31. 38
31. 53
31. 67
31.74
31.81
31.87
31.94
32.00
32.06
32.12
32.18
32.23
32.29
32.34
32.39
32.44
32.49
32.54
32.59
32.63
32.68
32.72
32.76
32.80
32.84
32.88
32.92
32.96
32.99
33.03
33.06
33.09
33.13
ANAL
ACCRUAL
(7)
153
11
4
43
321
31
8
35
12
18
264
129
25
188
1,511
303
96
1,013
681
499
110
488
1,187
280
1,153
1,135
901
180
3,397
525
1,111
383
624
723
665
861
821
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 383 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLA EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. 0
2009
2010
2011
8,790.13
105,258.74
67,640.66
483
2,959
485
996,352.67 241,059
RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1964
1974
1976
1978
1981
1984
1988
1992
1995
2002
2011
3,389.02
900.12
1,013.39
791.78
2,267.08
3,003.57
697.56
11,318.42
1,303.15
2,918.57
16,657.89
1,962
467
511
388
1,057
1,321
280
4,029
414
607
120
44,260.55 11,156
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. 0
1919
1924
1925
1943
1950
1957
1958
1968
1969
629.23
66.82
30.84
274.80
942.06
549.70
581.37
829.66
279.65
459
47
22
173
563
309
324
415
138
ALLOC. BOOK
RESERVE
(4)
337
2,064
338
168,143
1,068
254
278
211
575
719
152
2,193
225
330
65
6,073
480
49
23
181
589
323
339
434
144
~i-342
FUTE BOOK
ACCRUALS
(5)
8,453
103,195
67,302
828,210
2,321
646
735
581
Ii 692
2,284
545
9,125
1,078
2,588
16,593
38,188
REM.
LIFE
(6)
33.16
33.19
33.21
30.42
31.31
31.46
31.60
31.80
31.99
32.22
32.42
32.56
32.84
33.13
149 25.41
18 27.06
8 27.38
94 32.71
353 34.4522735.97
243 36.17
396 37.93
135 38.09
ANAL
ACCRUAL
(7)
255
3,109
2,027
25,280
76
21
23
18
53
71
17
281
33
79
501
1,173
6
1
3
10
6
7
10
4
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 384 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 2 - 2 055
NET SALVAGE PERCENT.. 0
1971
1978
1979
1980
1982
1984
1989
1993
1994
1995
1996
1997
1999
2004
2005
2007
2008
2009
2011
306.12
1,336,376.17
8,976.64
990.18
321.36
1,739.2B
813.58
14,687.31
31,541.83
185,881.49
2,985.64
51,432.19
10,368.55
34,352.32
112,265.70
6,954.05
13 7,162.78
1,799.88
795.18
1,943,934.38
147
577,061
3,807
412
128
665
272
4,279
8,823
49,747
761
12,449
2,230
4,729
13 ,516
582
8,765
78
5
690,906
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1960
1961
1962
1969
1972
1973
1974
1975
1976
1977
1980
1982
1984
461,258.75
399.49
630.08
4,979.10
303.29
2,049.52
295.15
46.79
5,995.16
549.65
2,382,472.45
1,151.47
559.04
276,216
237
371
2,739
161
1,075
153
24
3,022
273
1,128,363
526
246
ALLOC. BOOK
RESERVE
(4)
154
603,348
3,980
431
134
695
284
4,474
9,225
52,013
796
13,016
2,332
4,944
14,132
609
9,164
82
5
722,379
410,086
352
551
4,066
239
1,596
227
36
4,487
405
1,675,234
781
365
~i-343
FUTURE BOOK
ACCRUALS
(5)
152
733,028
4,996
559
188
1,044
529
10,213
22,317
133,868
2,190
38,416
8,037
29,408
98,134
6,346
127,999
1,718
790
1,221,555
51,112
48
79
913
64
454
68
11
1,509
144
707,239
371
194
REM.
LIFE
(6)
38.39
39.33
39.45
39.57
39.79
40.01
40.51
40.86
40.94
41.02
41.10
41.18
41.32
41.66
41.72
41.84
41.90
41.96
42.05
30.06
30.17
30.28
30.96
31.22
31. 30
31.3.8
31. 45
31.53
31.60
31.81
31.94
32.06
ANAL
ACCRUAL
(7)
4
18,638
127
14
5
26
13
250
545
3,263
53
933
195
706
2,352
152
3,055
41
19
30,438
1,702
2
3
29
2
15
2
48
5
22,233
12
6
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 385 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR., 7-2045
NET SALVAGE PERCENT.. 0
1985
1986
1988
1990
1991
1992
1993
1994
1995
1996
1997
2000
2002
2004
2005
2006
2007
2008
2010
2011
8,469.77
15,921.79
6,229.64
4,260.94
112,746.57
14,234.34
36,219.50
2,217.19
8,059.59
15,086.02
2,550.54
7,334.02
7,090.00
68,378.65
22,149.50
1,048.95
143,356.58
378,340.86
499,948.21
56,849.39
4,271,181.99
3,643
6,693
2,493
1,614
41,422
5,062
12,434
733
2,558
4,576
738
1,777
1,470
11,572
3,289
133
14,976
30,354
14,054
408
1,573,405
BLISS
INTER 1M SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1950
1952
1957
1964
1973
1982
1986
1987
1989
1991
1992
1993
198,583.86
299.87
179.69
1,331.17
2,344.69
4,260.33
2,574.63
7,291.20
1,610.13
2,653.41
16,018.96
9,807.48
144,805
217
127
899
1,473
2,405
1,360
3,779
800
1,256
7,378
4,386
ALLOC. BOOK
RESERVE
(4)
5,409
9,937
3,701
2,396
61,498
7,515
18,460
1, 088
3,798
6,794
1,096
2,638
2,182
17,180
4,883
197
22,234
45,065
20,865
606
2,335,969
133,511
200
117
829
1,358
2,217
1,254
3,484
738
1,158
6,803
4,044
~i-344
FUTE BOOK
ACCRUALS
(5)
3,061
5,985
2,528
1,865
51,249
6,719
17,759
1,129
4,262
8,292
1,455
4,696
4,908
51,198
17,266
851
121,122
333,276
479,083
56,244
1,935,213
65,073
100
63
502
987
2,043
1,321
3,807
873
1,495
9,216
5,764
REM.
LIFE
(6)
32.12
32.18
32.29
32.39
32.44
32.49
32.54
32.59
32.63
32.68
32.72
32.84
32.92
32.99
33.03
33.06
33.09
33.13
33.19
33.21
19.91
20.02
20.28
20.58
20.89
21.13
21. 22
21. 24
21. 28
21. 32
21.34
21.36
ANAL
ACCRUAL
(7 )
95
186
78
58
1,580
207
546
35
131
254
44
143
149
1,552
523
26
3,660
10,060
14,435
1,694
59,515
3,268
5
3
24
47
97
62
179
41
70
432
270
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 386 of 491
YEAR
(i)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
BLISS
INTERIM SURVIVOR CURVE.. IOWA 95 -R2
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1994
1997
1999
2000
2005
2006
2007
2,251.08
5,686.88
7,063.06
14,875.79
224,829.62
54,241.21
224,026.20
779,929.26
975
2,200
2,478
4,932
47,954
9,998
34,316
271,738
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. 0
1983
1984
1988
1989
1990
1991
1992
1993
1994
1996
1997
1999
2005
2007
2009
994,971.42
1,752.01
957.972,089.69
7,518.95
1,755.72
12,362.47
23,379.43
2,753.07
1,937.17
12,349.11
9,373.60
27,939.21
12,583.15
871.10
1, 112, 594 . 07
362,130
623
305
646
2,248
507
3,439
6,252
705
451
2,725
1,829
3,019
938
34
385,851
ALLOC. BOOK
RESERVE
(4)
899
2,028
2,285
4,547
44,214
9,218
31,640
250,544
408,277
702
344
728
2,534
572
3,877
7,049
795
508
3,072
2,062
3,404
1,058
38
435,021
~i-345
FUTE BOOK
ACCRUALS
(5)
1,352
3,658
4,778
10,328
180,616
45,023
192,387
529,385
586,694
1,050
614
1,361
4,984
1,184
B,485
16,331
1,958
1,429
9,277
7,312
24,535
11,526
833
677,573
REM.
LIFE
(6)
21. 38
21.42
21.46
21.47
21. 54
21. 55
21.56
44.44
44.58
45.12
45.25
45.37
45.49
45.61
45.72
45.83
46.05
46.15
46.35
46.89
47.06
47.21
ANAL
ACCRUAL
(7)
63
171
223
481
8,385
2,089
8,923
24,833
13,202
24
14
30
110
26
186
357
43
31
201
158
523
245
18
15,168
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 387 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 6 - 2 017
NET SALVAGE PERCENT.. 0
1937
1957
1973
1983
1984
1988
1992
2005
2010
160.43
42.21
721. 19
20.00
466.85
830.29
6,456.56
12,445.00
3,362.63
24,505.16
147
38
620
16
381
656
4,891
6,202
478
13,429
HELLS CANON
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1952
1967
1974
1980
1981
1988
1989
1990
1991
1993
1995
1996
2005
2009
2010
2011
113.72
609,727.76
455.15
9,007.35
31,549.20
16,821. 11
6,848.83
3,805.31
4,153.45
5,050.80
2,383.38
13,362.97
24,985.14
30,201.03
17,581.74
3,795.00
779,841.94
72
342,502
236
4,266
14,687
6,733
2,669
1,441
1,526
1,734
756
4,054
3,710
1,661
494
27
386,568
ALLOC. BOOK
RESERVE
(4)
82
21
345
9
212
365
2,720
3,449
266
7,469
64
305,507
211
3,805
13,101
6,006
2,381
1,285
1,361
1,547
674
3,616
3,309
1,482
441
24
344,813
~i-346
FURE BOOK
ACCRUALS
(5 )
79
21
376
11
255
465
3,736
8,996
3,097
17,036
49
304,221
245
5,202
18,449
10,815
4,468
2,520
2,792
3,504
1,709
9,747
21,676
28,719
17,141
3,771
435,029
REM.
LIFE
(6)
5.80
5.89
5.93
5.95
5.95
5.96
5.96
5.98
5.98
29.07
30.78
31. 38
31. 81
31. 87
32.29
32.34
32.39
32.44
32.54
32.63
32.68
33.03
33.16
33.19
33.21
ANAL
ACCRUAL
(7)
14
4
63
2
43
78
627
1,504
518
2,853
2
9,884
8
164
579
335
138
78
86
108
52
298
656
866
516
114
13,884
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 38B of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
LOWER MAAD
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1948
1988
1992
2003
2007
2008
2009
2011
64,485.57
422.22
4,279.05
10,942.26
34,038.63
160,991.48
70,216.30
3,777.15
349,152.66
47,431
214
1,971
2,904
5,214
19,187
5,817
41
82,779
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 95 -R2
PROBABLE RETIREMENT YEAR.. 5 - 2 0 3 3
NET SALVAGE PERCENT.. 0
1949
1957
1962
1963
1966
1978
1979
1981
1983
1988
1989
1990
1996
1997
1999
2003
2005
2006
2007
2009
2010
2011
167,047.82
1,095.71
242.42
401. 54
914.43
500.95
2,108.34
16,166.12
1,331.09
669.89
18,544.40
8,252.25
2,011.04
5,950.33
7,038.38
11,739.05
14,685.70
5,992.85
302.89
209,287.15
1,8B4.82
4,861.13
481,028.30
122,347
772
166
273
609
298
1,240
9,258
740
340
9,213
4,004
810
2,301
2,470
3,115
3,132
1/105
46
17,337
82
53
179/711
ALLOC. BOOK
RESERVE
(4 )
36,288
164
1,508
2,222
3,989
14,679
4,450
31
63,331
116,570
736
158
260
580
284
1,181
8,821
705
324
8,778
3,815
772
2,192
2,353
2,968
2,984
1,053
44
16,518
78
50
171,225
~i-347
FUTURE BOOK
ACCRUALS
(5)
28,198
258
2,771
8,721
30,050
146,312
65,766
3,746
285,822
50,478
360
84
141
334
217
927
7,345
626
346
9,766
4,437
1,239
3,758
4,685
8,771
11,702
4,940
259
192,769
1,807
4,811
309,803
REM.
LIFE
(6)
19.79
21. 26
21.34
21.51
21.56
21.58
21. 59
21.61
19.85
20.28
20.50
20.54
20.65
21.03
21.06
21.11
21.15
21.26
21. 28
21. 30
21. 41
21. 42
21.46
21.51
21.54
21.55
21.56
21.59
21.60
21.61
ANAL
ACCRUAL
(7)
1,425
12
130
405
1,394
6,780
3,046
173
13,365
2,543
18
4
7
16
10
44
348
30
16
459
208
58
175
218
408
543
229
12
8,929
84
223
14,582
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 389 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
MILNER
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETI REMENT YEAR.. 11 - 2068
NET SALVAGE PERCENT.. 0
1992
1993
1994
1995
1996
1997
1998
2000
2005
2009
525,127.39
2,720.36
15,667.14
14,057.66
18,104.27
8,103.30
6,583.35
7,038.38
33,534.92
29,006.27
659,943.04
132,500
659
3,628
3,102
3,796
1,607
1,229
1,143
3,195
982
151,841
OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1988
1992
1996
2002
2011
572.70
4,934.87
7,360.10
2,557.31
2,361.91
17,786.89
229
1,755
2,233
530
17
4,764
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. 0
1931
1946
1961
1962
1963
1966
1967
70.14
207.87
323,707.10
2,031.37
448.00
108.00
1,626.16
50
137
192,246
1,196
261
61
913
ALLOC. BOOK
RESERVE
(4)
132,160
657
3,619
3,094
3,786
1,603
1,226
1,140
3,187
979
151,451
102
784
998
237
8
2,129
39
106
148,670
925
202
47
706
~i-348
FUTURE BOOK
ACCRUALS
(5)
392,968
2,063
12,048
10,964
14,318
6,500
5,358
5,898
30,348
28,027
508,492
470
4,151
6,362
2,320
2,354
15,658
31
102
175,037
1,106
246
61
920
REM.
LIFE
(6)
51.62
51.78
51.94
52.10
52.25
52.40
52.54
52.82
53.46
53.91
32.29
32.49
32.68
32.92
33.21
25.48
28.20
30.17
30.28
30.38
30.68
30.78
ANAL
ACCRUAL
(7)
7,613
40
232
210
274
124
102
112
568
520
9,795
15
128
195
70
71
479
1
4
5,802
37
8
2
30
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 390 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1968
1969
1971
1972
1973
1976
1977
1978
1980
1981
1983
1984
1985
1986
1988
1989
1990
1991
1993
1994
1995
1996
1997
1998
2000
2001
2003
2006
2007
2009
2010
106.56
1,065.75
471.03
98.57
864.69
1,470.14
166.90
6,603.51
2,033.77
5,040.87
5,158.41
3,969.69
794.12
12,256.65
9,384.26
20,358.47
9,203.62
1,129.36
173.43
6,728.09
13,834.18
224,376.14
46,667.53
7,422.57
3,090.06
53,609.82
16,633.37
1,571.02
60,860.40
25,357.07
9,345.05
878,043.74
59
586
253
52
454
741
83
3,231
963
2,347
2,312
1,744
342
5,153
3,756
7,934
3,486
415
60
2,223
4,390
68,065
13,494
2,036
749
12,076
3,137
200
6,358
1,395
263
343,221
ALLOC. BOOK
RESERVE
(4)
46
453
196
40
351
573
64
2,499
745
1,815
1,788
1,349
264
3,985
2,905
6,136
2,696
321
46
1,719
3,395
52,637
10,435
1,575
579
9,339
2,426
155
4,917
1,079
203
265,424
111-349
FUTUE BOOK
ACCRUALS
(5 )
61
613
275
58
514
897
103
4, ios
1,289
3,226
3,370
2,621
530
8,272
6,480
14,223
6,508
808
127
5,009
10,439
171,739
36,232
5,848
2,511
44,271
14,207
1,416
55,944
24,278
9,142
612,620
REM.
LIFE
(6)
30.87
30.96
31.13
31. 22
31. 30
31.53
31. 60
31.67
31. 81
31.87
32.00
32.06
32.12
32.18
32.29
32.34
32.39
32.44
32.54
32.59
32.63
32.68
32.72
32.76
32.84
32.88
32.96
33.06
33.09
33.16
33.19
ANAL
ACCRUAL
(7 )
2
20
9
2
16
28
3
130
41
101
105
82
17
257
201
440
201
25
4
154
320
5,255
1,107
179
76
1,346
431
43
I,691
732
275
19, I77
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 391 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3 )
PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1978
1984
1999
2002
2011
66.23
162.12
7,785.98
2,803.99
19,024.13
32
71
2,017
583
137
29,842.45 2,840
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1951
1978
1984
1987
1988
1991
1992
1995
1996
484.49
445.47
494.41
1,269.56
3,852.07
1,553.48
748.14
1,427.25
1,315.31
310
218
217
522
1,544
572
266
453
400
11,590.18 4,502
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. 0
1921
1924
1925
1926
1928
1930
1945
1957
1964
23,246.46
199.24
164.66
43.70
109.48
65.57
110.59
241.65
1,149.34
18/927
161
133
35
88
52
84
175
800
ALLOC. BOOK
RESERVE
(4 )
15
34
959
277
65
1,351
64
45
45
108
321
119
55
94
83
935
15,475
132
109
29
72
43
69
143
654
111-350
FUE BOOK
ACCRUALS
(5)
51
128
6,826
2,527
18,959
28,491
420
400
449
1,161
3,531
1,435
693
1,333
1,232
10,655
7,772
68
56
15
38
23
42
99
495
REM.
LIFE
(6)
31.60
31.99
32.73
32.84
33.13
28.88
31.60
31.99
32.16
32.22
32.37
32.42
32.56
32.60
16.28
16.55
16.64
16.73
16.89
17.05
18.03
18.58
18.83
ANAL
ACCRUAL
(7)
2
4
209
77
572
864
15
13
14
36
110
44
21
41
38
332
477
4
3
1
2
1
2
5
26
Exhibit No. 1
Case No. IPC-E-12-08
J. Spano, IPC
Page 392 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 95 -R2
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. 0
1966
1978
1983
1987
1988
1989
1994
1995
1996
1997
1999
2000
2004
2005
2006
2007
2009
2010
160.49
1,137.77
3,305.98
827.98
581.11
854.19
2,519.27
6,266.51
10,942.47
20,250.897,038.38
7,560.51
102,273.16
3,630.65
1,545.93
3,356.11
6,739.43
111,283.14
315,604.66
110
703
1,915
449
309
445
1,151
2,770
4,663
8,294
2,628
2,669
26,401
834
308
557
611
5,284
80,556
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. 0
1950
1952
1954
1956
1961
1962
1963
1964
1965
1966
1975
1978
1980
1981
110.42
202,892.52
701. 17
330.17
66.83
493.88
971.13
698.44
402.65
1,445.75
455.26
1,544.74
9,340.75
1,773.80
82
148,696
509
237
47
344
672
480
275
980
286
940
5,546
1,039
ALLOC. BOOK
RESERVE
(4)
90
575
1,566
367
253
364
941
2,265
3,812
6,781
2,149
2,182
21,585
682
252
455
500
4,320
65,862
74
134,019
459
214
42
310
606
433
248
883
258
847
4,999
936
~i-351
FUTURE BOOK
ACCRUALS
(5)
71
563
1,740
461
328
490
1,578
4,002
7,130
13,470
4,890
5,378
80,688
2,949
1,294
2,901
6,240
106,963
249,743
37
68,873
242
11 7
24
184
365
266
155
562
197
698
4,342
837
REM.
LIFE
(6)
18.89
19.20
19.30
19.37
19.39
19.40
19.48
19.49
19.51
19.52
19.54
19.56
19.60
19.61
19.62
19.63
19.65
19.66
18.97
19.07
19.16
19.25
19.45
19.49
19.53
19.56
19.60
19.63
19.89
19.96
20.01
20.03
ANAL
ACCRUAL
(7)
4
29
90
24
i 7
25
81
205
365
690
250
275
4,117
150
66
148
318
5,441
12,816
2
3,612
13
6
1
9
19
14
8
29
10
35
217
42
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Page 393 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 3 -2032
NET SALVAGE PERCENT,. 0
1982
1988
1991
1992
1993
1994
1995
1997
1999
2000
2002
2003
2005
2006
2007
2008
2009
2010
2011
2,552.90
2,042.71
6,003.33
9,740.31
8,758.12
4,827.29
11,877.77
18,076.83
2,695.84
4,918.55
50,025.45
12,842.94
272,103.56
17,139.48
15,399.32
42,018.92
26,148.86
9,490.13
10,489.90
748,379.72
1,475
1,065
2,922
4,617
4,034
2,157
5,129
7,227
980
1,690
15,015
3,547
60,513
3,299
2,467
5,266
2,275
434
121
284,366
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. 0
1928
1938
1947
1956
1975
1984
1987
1989
1990
1994
1995
1996
1997
362.99
162.66
535.22
166.26
997.53
3,338.59
1,755.14
7,086.27
7,104.56
951,076.34
103,984.20
4,168.65
268,947.66
268
115
361
106
532
1,543
760
2,918
2,847
334,275
35,123
1,349
83,040
ALLOC. BOOK
RESERVE
(4)
1,329
960
2,634
4,161
3,636
1,944
4,623
6,514
883
1,523
13,533
3,197
54,540
2,973
2,223
4,746
2,050
391
109
256,298
240
103
324
95
477
1,384
681
2,617
2,553
299,738
31,494
1,210
74,460
111-352
FUTURE BOOK
ACCRUALS
(5 )
1,223
1,083
3,370
5,579
5,122
2,8B3
7,255
11,563
1,813
3,395
36,492
9,646
217,563
14,166
13,176
37,273
24,098
9,099
10,381
492,082
123
60
212
71
520
1,955
1,074
4,470
4,552
651,338
72,490
2,959
194,487
REM.
LIFE
(6)
20.05
20.17
20.22
20.24
20.26
20.27
20.29
20.31
20.34
20.36
20.38
20.39
20.42
20.43
20.44
20.45
20.46
20.47
20.48
23.41
25.10
26.35
27.37
28.89
29.38
29.52
29.61
29.65
29.80
29.84
29.88
29.91
ANAL
ACCRUAL
(7 )
61
54
167
276
253
142
358
569
89
167
1,791
473
10,654
693
645
1,823
1,178
445
507
24,362
5
2
8
3
18
67
36
151
154
21,857
2,429
99
6,502
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 394 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 6 - 2 04 2
NET SALVAGE PERCENT.. 0
2000
2002
2003
2006
2007
2010
2011
6,098.61
40,913.97
1,767.04
12,091. 94
1,710.47
4,669.88
9,136.41
1,426,074.39
1,585
9,132
360
1,668
194
145
75
476,396
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
1938
1943
1944
1947
1949
1950
1957
1980
1988
1989
1993
1994
1995
1996
1997
2002
2009
2011
35,328.19
140.81
888.72
98.75
2,814.79
250.08
194.24
335.04
6,921.92
931. 82
6,886.89
587.13
4,184.40
13,789.43
11,178.72
12,711. 09
16,615.54
83,504.77
197,362.33
25,219
98
617
67
1,903
168
125
170
3,008
395
2,589
213
1,460
4,611
3,569
2,949
1,047
688
48,896
ALLOC. BOOK
RESERVE
(4)
1,421
8,188
323
1,496
174
130
67
427,175
19,040
74
466
51
1,437
127
94
128
2,271
298
1, 955
161
1,102
3,481
2,695
2,226
790
519
36,916
111-353
FUTUE BOOK
ACCRUALS
(5)
4,677
32,725
1,444
10,596
1,537
4,540
9,069
998,899
16,288
67
423
48
1,378
123
100
207
4,651
634
4,932
426
3,082
10,308
8,484
10,485
15,825
82,985
160,446
REM.
LIFE
(6 )
30.01
30.07
30.10
30.18
30.21
30.29
30.30
24.19
24.85
24.98
25.33
25.55
25.66
26.34
27.87
28.22
28.26
28.40
28.43
28.47
28.50
28.53
28.67
28.84
28.88
ANAL
ACCRUAL
(7)
156
1,088
48
351
51
150
299
33,474
673
3
17
2
54
5
4
7
165
22
174
15
108
362
297
366
549
2,873
5,696
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 395 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 12 - 2 04 0
NET SALVAGE PERCENT,. 0
1995
2000
2002
2005
311,667.53
29,280.51
121,802.59
3,126.99
465,877.62
108,713
7,886
28,256
524
145,379
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 6 - 2 019
NET SALVAGE PERCENT.. 0
1921
1925
1926
1929
1953
1954
1957
1959
1964
1974
1978
1982
1988
1990
1993
1996
2009
9,33-7.76
118.90
78.03
109.12
63.53
73.26
214.54
31.78
4,925.39
369.69
404.74
1,607.27
1,359.29
6,521.26
21,275.70
910.94
247,986.35
295,387.55
8,495
108
71
99
55
64
186
27
4,184
302
324
1,254
1,004
4,701
14,662
592
49,399
85,527
UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 95 - R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1948
1957
59,124.25
54.51
43,488
38
ALLOC. BOOK
RESERVE
(4 )
102,945
7,468
26,757
496
137,665
6,224
79
52
73
40
47
136
20
3,065
221
237
919
736
3,444
10,742
434
36,193
62,662
45,838
40
~i-354
FUTURE BOOK
ACCRUALS
(5)
208,723
21,813
95,046
2,631
328,213
3,114
40
26
37
23
26
78
12
1,860
148
167
689
624
3,077
10,533
477
211,794
232,726
REM.
LIFE
(6)
28.47
28.62
28.67
28.75
7.43
7.50
7.51
7.55
7.78
7.79
7.80
7.82
7.84
7.88
7.90
7.91
7.92
7.93
7.94
7.94
7.96
13,286 19.79
14 20.28
ANNUAL
ACCRUAL
(7)
7,331
762
3,315
92
11,500
419
5
3
5
3
3
10
2
237
19
21
87
79
388
1,327
60
26,607
29,275
671
1
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 396 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
UPPER MAAD
INTERIM SURVIVOR CURVE.. IOWA 95 -R2
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1986
1988
1989
1992
2009
696.85
422.22
14,128.43
3,686.93
5,560.82
368
214
7,019
1,698
461
83,674.01 53,286
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1937
1946
1957
1968
1989
1990
1991
1992
1995
1999
2003
2005
2007
2009
5,572.11
56,133.10
65.91
80.80
3,400.03
694.83
7,284.28
2,565.38
2,273.69
7,038.38
9,614.49
9,254.99
33,181.21
8,070.01
4,268
41,622
46
53
1,689
337
3,447
1,182
952
2,470
2,551
1,974
5,083
669
145,229.21 66,343
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 5 - 2033
NET SALVAGE PERCENT.. 0
1947
1949
1989
90,282.13
1,487.44
1,595.84
66,680
1,089
793
ALLOC. BOOK
RESERVE
(4)
388
226
7,398
1,790
486
56,166
4,830
47,101
52
60
1,911
381
3,901
1,338
1,077
2,795
2,887
2,234
5,752
757
75,076
65,988
1,078
785
~i-355
FUTURE BOOK
ACCRUALS
(5)
309
197
6,730
1,897
5,075
27,508
742
9,032
14
21
1,489
313
3 J 384
1,228
1,196
4,243
6,728
7,021
27,429
7,313
70,153
24,294
410
811
REM.
LIFE
(6)
21.22
21.26
21.28
21. 34
21.59
19.02
19.67
20.28
20.72
21. 28
21.30
21. 32
21. 34
21.39
21.46
21.51
21. 54
21. 56
21.59
19.73
19.85
21.28
ANAL
ACCRUAL
(7)
15
9
316
89
235
1,336
39
459
1
1
70
15
159
58
56
198
313
326
1,272
339
3,306
1,231
21
38
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 397 of 491
IDAHO POWER COMPANY
ACCOUNT 335.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FUTRE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 95-R2
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
2001 65,664.60 20,428 20,216 45,449 21.48 2,116
2005 21,634.36 4,614 4,566 17,068 21.54 792200738,137.32 5,842 5,781 32,356 21.56 1,501
218,801. 69 99,446 98,414 120,388 5,699
UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 95 -R2
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1974
2005
202.47
1,727.90
126
369
68
201
134 20.92
1,527 21.54
6
71
1,930.37 495 269 1,661 77
17,912,344.06 6,226,109 6,528,127 11,384,217 430,899
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 26.4 2.41
~i-356
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 398 of 491
IDAHO POWER COMPANY
ACCOUNT 335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0
1997 3,118.64 2,911 2,707 412 1. 00 412
1998 722.63 626 582 141 2.00 7020028,036.74 4,822 4,483 3,554 6.00 59220041,105.18 516 480 625 8.00 7820059,355.05 3,742 3,479 5,876 9.00 65320092,693.77 359 334 2,360 13 .00 182
25,032.01 12,976 12,065 12,967 1,987
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .6.5 7.94
111-357
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 399 of 491
IDAHO POWER COMPANY
ACCOUNT 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - FURNITURE
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1987 346.08 346 346
1991 5,573.64 5,574 5,574
1992 12,491. 01 11,866 11,482 1,009 1. 00 1,009
1993 45,757.25 41,182 39,849 5,908 2.00 2,954
1994 37,648.03 32,001 30,965 6,683 3.00 2,228
1995 83,206.73 66,565 64,410 18,797 4.00 4,699
1996 95,801. 64 71,851 69,524 26,278 5.00 5,256
1997 12,363.05 8,654 8,374 3,989 6.00 665
1999 12,100.73 7,260 7,025 5,076 8.00 634
2000 677.67 373 361 317 9.00 35
2004 1,845.15 646 625 1,220 13 .00 94
2005 56,385.47 16,916 16,368 40,017 14.00 2,858
364,196.45 263,234 254,903 109,293 20,432
COMPOSITE REMAINING LIFE AN ANUAL ACCRUAL RATE,PERCENT . .5.3 5.61
~i-358
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 400 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. 5 - SQUARE
NET SALVAGE PERCENT.. 0
2003
2006
2009
2010
2011
11,035.22
5,736.34
91,339.57
5,336.98
10,713.16
124,161.27
11,035
5,736
36,536
1,067
536
54,910
ALLOC. BOOK
RESERVE
(4)
11,035
5,736
47,667
1,392
699
66,529
FUTURE BOOK
ACCRUALS
(5)
43,673
3,945
10,014
57,632
REM.
LIFE
(6)
3.00
4.00
4.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 3.3
~i-359
ANAL
ACCRUAL
(7)
14,558
986
2,108
17,652
14.22
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 401 of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
MILNER DAM
INTERIM SURVIVOR CUVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. 0
1992 12,737.21 3,511
12,737.21 3,511
NIAGAR SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 6 - 2 04 5
NET SALVAGE PERCENT.. 0
1966 46,667.72 28,048
46,667.72 28,048
RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1964
1965
3,241.03
3,956.36
1,994
2,406
7,197.39 4,400
AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 2 - 2 055
NET SALVAGE PERCENT.. 0
1978
1980
1981
302,946.18
3,386.40
532,943.29
139,643
1,497
230,562
839,275.87 371,702
ALLOC. BOOK
RESERVE
(4)
3,403
3,403
46,677
46,677
3,241
3,956
7,197
183,171
1,964
302,430
487,564
/1-360
FUTUE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
9,334
9,334 48.33
119,776
1,423
230,514
351,712
9-
9-
36.44
37.11
37.43
ANAL
ACCRUAL
(7)
193
193
3,287
38
6,159
9,484
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 402 of 491
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 75 -R3
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. 0
1960
1965
1980
274,510.29
16,406.90
227,526.95
176,532
9,971
111,618
518,444.14 298,121
BLISS
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1950
1991
1993
1994
29,776.21
225,571.14
35,232.85
195,896.44
22,602
108,055
15,943
85,852
486,476.64 232,452
CASCADE
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. 0
1983 122,668.04 48,080
122,668.04 48,080
CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 6-2017
NET SALVAGE PERCENT.. 0
1955
1964
5,744.89
5,352.41 5,175
4,736
11, 097.30 9,911
ALLOC. BOOK
RESERVE
(4)
177,964
10,052
112,523
300,539
23,497
112,334
16,574
89,252
241,658
49,703
49,703
5,663
5,182
10,845
~i-361
FUTE BOOK
ACCRUALS
(5 )
96,546
6,355
115,004
217,905
6,279
113,237
18,658
106,644
244,819
REM.
LIFE
(6)
25.42
27.16
30.78
16.97
21,37
21.44
21.47
72,965
72,965 41.39
82
170
252
5.77
5.86
ANAL
ACCRUAL
(7)
3,798
234
3,736
7,768
370
5,299
870
4,967
11,506
1,763
1,763
14
29
43
Exibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 403 of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(i)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
HELLS CANON
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. 0
1967 819,191.89 486,166
819,191.89 486,166
LOWER MAAD
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1948
1985
1991
25,560.48
199,373.45
19,631.52
19,634
108,760
9,404
244,565.45 137,798
LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1919
1949
1966
1984
1989
1,361.60
2,023.78
6,090.37
76 1017.96
3,199.33
1,204
1,545
4,149
42,191
1,610
88,693.04 50 ,699
MILNER
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. 0
1992
1995
487,016.63
2,122.87
132,673
502
489,139.50 133,175
ALLOC. BOOK
RESERVE
(4)
552,107
552,107
20,126
111,486
9,640
141,252
1,309
1,680
4,512
45,885
1,751
55,138
129,803
491
130 1294
~i-362
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
267,085
267,085 27.77
5,434
87,887
9,992
103,313
52
344
1,578
30,133
1,448
33,555
357,214
1,632
358,846
16.50
21.12
21.37
8.67
16.74
19.67
21.07
21. 29
49.09
50.27
ANAL
ACCRUAL
(7)
9,618
9,618
329
4,161
468
4,958
6
21
80
1,430
68
1,605
7,277
32
7,309
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 404 of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 7 - 2 04 5
NET SALVAGE PERCENT.. 0
1961 3,070.44 1,953
3,070.44 1,953
OXBOW
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 7-2045
NET SALVAGE PERCENT.. 0
1961
1962
1963
543,934.95
4,870.64
17,036.77
345,964
3,064
10,596
565,842.36 359,624
PAHSIMEROI ACCUMLATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2045
NET SALVAGE PERCENT.. 0
1966
1981
1988
15,308.71
1,041.65
10,152.38
9,201
502
4,181
26,502.74 13,884
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 6 - 2 04 5
NET SALVAGE PERCENT.. 0
1969
1981
13,065.48
2,546.87
7,567
1,228
15,612.35 8,795
ALLOC. BOOK
RESERVE
(4)
3,070
3,070
292,477
2,590
8,958
304,025
14,532
793
6,603
21,928
13,065
2,220
15,285
~i-363
FUTURE BOOK
ACCRUALS
(5 )
251,458
2,280
8,079
261,817
777
249
3,549
4,575
REM.
LIFE
(6)
25.79
26.15
26.50
27.43
30.89
31.89
327
32730.89
ANAL
ACCRUAL
(7 )
9,750
87
305
10,142
28
8
111
147
11
11
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 405 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5-2031
NET SALVAGE PERCENT.. 0
1919
1921
1988
1,013.61
29,476.96
20,892.83
898
25,931
11,233
51,383.40 38,062
STRIKE
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETI REMENT YEAR.. 3 - 2 032
NET SALVAGE PERCENT.. 0
1952
1979
1988
2003
2007
193,188.70
20,776.00
8,167.40
16,738.82
9,311.79
146,325
12,675
4,310
4,665
1,507
248,182.71 169,482
SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 6-2042
NET SALVAGE PERCENT.. 0
1928
1984
1994
1995
6,433.83
747,680.61
81,828.67
3.04
5,431
354,483
29,327
1
835,946.15 389,242
ALLOC. BOOK
RESERVE
(4 )
954
27,542
11,931
40,427
160,856
13,934
4,738
5,128
1,657
186,313
5,397
352,234
29,141
1
386,772
~i-364
FUE BOOK
ACCRUALS
(5)
60
1,935
8,962
10,956
32,332
6,842
3,429
11,611
7,655
61,870
1,037
395,447
52,688
2
449,174
REM.
LIFE
(6 )
8.54
9.01
19.39
16.76
19.76
20.17
20.55
20.61
11.69
28.94
29.86
29.93
ANAL
ACCRUAL
(7 )
7
215
462
684
1,929
346
170
565
371
3,381
89
13,664
1,765
15,518
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 406 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 336. 00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 12 - 2 040
NET SALVAGE PERCENT.. 0
1938
1956
1987
1991
22,943.23
844.99
864,397.21
5,588.07
18,223
582
393,119
2,285
893,773.50 414,209
TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. 0
1995 1,023,829.64 363,541
1,023,829.64 363,541
THOUSAN SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 6-2019
NET SALVAGE PERCENT.. 0
1919
1921
1989
1991
1993
2010
2011
2,037.02
13,288.62
11,293.65
3,748.84
22,542.33
29,108.02
590,697.52
1,881
12,238
8,275
2,675
15,590
3,238
17,922
672,716.00 61,819
ALLOC. BOOK
RESERVE
(4 )
17,424
556
375,886
2,185
396,051
321,457
321,457
1,691
10,999
7,437
2,404
14,011
2,910
16,107
55,559
~i-365
FUTRE BOOK
ACCRUALS
(5)
5,519
289
488,512
3,403
497,722
REM.
LIFE
(6)
15.34
22.14
27.98
28.30
702,373
702,37328.57
346
2,290
3,857
1,345
8,531
26,198
574,590
617,157
5.71
5.86
7.94
7.95
7.96
7.99
7.99
ANAL
ACCRUAL
(7)
360
13
17,459
120
17,952
24,584
24,584
61
391
486
169
1,072
3,279
71,914
77,372
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 407 .of 491
IDAHO POWER COMPANY
ACCOUNT 336.00 ROADS, RAILROADS AN BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
UPPER MAAD
INTERIM SURVIVOR CURVE.. IOWA 75-R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1948 15,773.68 12,116
1986 36,404.18 19,492
1991 7,939.82 3,803
60,117.68 35,411
UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5 - 2 033
NET SALVAGE PERCENT.. 0
1991 1,650.89 791
1,650.89 791
UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 75 - R3
PROBABLE RETIREMENT YEAR.. 5-2033
NET SALVAGE PERCENT.. 0
1937
1940
1947
1951
9,578.80
55.47
17,097.18
977.02
7,821
45
13,212
737
27,708.47 21,815
8,112,490.52 3,682,691
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.9
ALLOC. BOOK
RESERVE
(4)
12,268
19,736
3,851
35,854
833
833
9,579
55
17,097
977
27,708
3,821,659
~i-366
FUTE BOOK
ACCRUALS
(5)
3,506
16,668
4,089
24,264
REM.
LIFE
(6)
16.50
21.17
21. 37
818
818 21. 37
4,290,830
ANAL
ACCRUAL
(7)
212
787
191
1,190
38
38
205,266
2.53
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 408 of 491
IDAHO POWER COMPANY
ACCOUNT 341. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTUE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SALMON DIESEL
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. 0
1967 2,587.29 2,530
1972 1,427.85 1,392
1987 7,943.94 7,626
11,959.08 11,548
2,587
1,428
7,944
11,959
EVANDER ANREWS/DANSKIN #2
INTERIM SURVIVOR CURVE. .SQUARE
PROBABLE RETIREMENT YEAR. .6-2036
NET SALVAGE PERCENT..0
2001 3,922,174.30 1,120,604 837,715 3,084,460 25.00 123,3782002325,945.68 86,281 64,500 261,446 25.00 10,458200428,712.80 6,281 4,695 24,017 25.00 961
4,276,832.78 1,213,166 906,910 3,369,923 134,797
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE..SQUARE
PROBABLE RETIREMENT YEA..6-2041
NET SALVAGE PERCENT..0
2005 1,012,940.68 168,827 180,357 832,583 30.00 27,7532007395,175.75 46,492 49,667 345,508 30.00 11,517200847,436.37 4,312 4,606 42,830 30.00 1,42820092,750.48 172 184 2,567 30.00 86
1,458,303.28 219,803 234,815 1,223,488 40,784
~i-367
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 409 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 341.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
EVANER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6 - 2 04 3
NET SALVAGE PERCENT.. 0
2008 1,422,500.85 121,923
1,422,500.85 121,923
7,169,595.99 1,566,440
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT ., 27.2
5,749,134
ALLOC. BOOK
RESERVE
(4)
266,778
266,778
1,420,462
~i-368
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
1,155,72332.00
1,155,723
ANAL
ACCRUAL
(7)
36,116
36,116
211,697
2.95
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 410 of 491
IDAHO POWER COMPANY
ACCOUNT 342.00 FUEL HOLDERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 50-S2. 5
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. 0
1959
1994
28,502.96
32,803.43
27,898
30,978
61,306.39 58,876
EVANER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 50-S2. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 0 3 6
NET SALVAGE PERCENT.. 0
2001 680,176.64 199,652
680,176.64 199,652
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005
2007
2,025,881.34
245,078.25
348,796
29,581
2,270,959.59 378,377
EVANER ANREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2043
NET SALVAGE PERCENT.. 0
2008 1,433,423.71 126,485
1,433,423.71 126,485
4,445,866.33 763,390
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 28.5
3,454,953
ALLOC. BOOK
RESERVE
(4 )
28,503
32,803
61,306
98,565
98,565
356,732
30,254
386,986
444,057
444,057
990,914
111-369
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
581,612 24.02
581,612
1,669,149 28.85
214,824 29.14
1,883,974
989,367 31.00
989,367
ANAL
ACCRUAL
(7)
24,214
24,214
57,856
7,372
65,228
31,915
31,915
121,357
2.73
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 411 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 343.00 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
EVANER ANREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 40 - S 1 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 036
NET SALVAGE PERCENT.. 0
2001
2002
2003
2006
2007
2008
2009
25,261,522.84
935,116.34
931,741.28
571,646.03
70,946.77
1,717,775.10
185,738.50
29,674,486.86
7,820,462
267,266
243,147
101,336
10,374
194,263
14,482
4,799,650
164,029
149,227
62,193
6,367
119,225
8,888
8,651,330 5,309,578
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-S1.5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005
2006
2007
2008
2009
2010
2011
1,266,175.86
13,900.00
13,467,574.51
15,015,694.04
2,155.14
8,203,038.72
12,580.13
37,981,118.40
234,268
2,194
1,740,819
1,490,608
146
285,630
112
36,194
339
268,952
230,295
23
44,129
17
3,753,777 579,949
EVANER ANREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 40-S1.5
PROBABLE RETI REMENT YEAR.. 6 - 2043
NET SALVAGE PERCENT.. 0
2008 31,399,868.27
2009 1,758,742.88
33,158,611.15
100,814,216.41
2,987,069
114,248
2,761,784
105,631
FUTE BOOK
ACCRUALS
(5 )
20,461,873
771,087
782,515
509,453
64,580
1,598,550
176,850
24,364,909
1,229,982
13,561
13,198,622
14,785,399
2,133
8,158,910
12,563
37,401,169
REM.
LIFE
(6)
21.70
21. 99
22.26
23.02
23.24
23.45
23.65
26.12
26.47
26.81
27.13
27.43
27.72
27.92
28,638,08528.44
1,653,111 28.79
30,291,196
92,057,274
ANAL
ACCRUAL
(7 )
942,943
35,065
35,153
22,131
2,779
68,168
7,478
1,113,717
47,090
512
492,302
544,983
78
294,333
450
1,379,748
1,006,965
57,420
1,064,385
3,557,850
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 25.9
3,101,317 2,867,415
15,506,424 8,756,942
~i-370
3.53
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 412 of 491
IDAHO POWER COMPANY
ACCOUNT 344.00 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. 0
1967
1995
2002
484,555.66
37,391.18
19,698.11
472,597
35,184
17,728
541,644.95 525,509
EVANDER ANDREWS /DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2036
NET SALVAGE PERCENT.. 0
200113,166,034.86 3,968,506
13,166,034.86 3,968,506
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 45 - S2
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2006 8,139,999.35 1,230,524
8,139,999.35 1,230,524
EVANER ANREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2043
NET SALVAGE PERCENT.. 0
2008 9,834,220.56 893,734
9,834,220.56 893,734
31,681,899.72 6,618,273
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 26.8
14,995,413
ALLOC. BOOK
RESERVE
(4)
484,556
37,391
19,698
541,645
7,201,994
7,201,994
7,868,244
7,868,244
1,074,604
1,074,604
16,686,487
111-371
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
5,964,04123.06
5,964,041
271,755 28.02
271,755
8,759,617 30.01
8,759,617
ANAL
ACCRUAL
(7 )
258,631
258,631
9,699
9,699
291,890
291,890
560,220
1. 77
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 413 of 491
IDAHO POWER COMPANY
ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
ALLOC. BOOK
RESERVE
(4)
CALCULATED
ACCRUED
(3)
SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA SO-SI.S
PROBABLE RETIREMENT YEAR. . 6-2012
NET SALVAGE PERCENT.. 0
1967 19,525.95 19,048 10,802
1971 391.85 382 217
1987 7,092.20 6,802 3,857
1999 20,553.90 18,968 10,757
2001 11,171.47 10,154 5,758
2003 226,404.59 201,222 114,115
2010 8,204.60 4,102 2,326
293,344.56 260,678 147,833
EVANDER ANDREWS !DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 50-S1.5
PROBABLE RETIREMENT YEAR.. 6-2036
NET SALVAGE PERCENT.. 0
2001
2002
2003
2004
2008
2009
2,147,088.55
6,403.72
36,851.59
686,783.48
26,871.56
8,330,251.91
639,704
1,765
9,280
155,886
2,957
633,932
259,806
717
3,769
63,311
1,201
257,462
11,234,250.81 1,443,524 586,266
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 50-S1. 5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005 1,519,410.98 267,599 268,829
2007 9,373,968.82 1,159,372 1,164,699
2008 126,849.68 12,100 12,156
2010 120,130.05 4,034 4,053
2011 10,730.97 92 92
11,151,090.50 1,443,197 1,449,828
111-372
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7 )
8,724 0.98 8,724
175 0.99 175
3,235 1. 00 3,235
9,797 1. 00 9,797
5,413 1. 00 5,413
112,290 1. 00 112,290
5,878 1. 00 5,878
145,512 145,512
1,887,282
5,687
33,083
623,473
25,671
8,072,790
10,647,985
1,250,582
8,209,270
114,694
116,078
10,639
9,701,262
23.21
23.37
23.53
23.67
24.18
24.28
27.88
28.27
28.45
28.78
28.89
81,313
243
1,406
26,340
1,062
332,487
442,851
44,856
290,388
4,031
4,033
368
343,676
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 414 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 50-S1. 5
PROBABLE RETIREMENT YEAR.. 6-2043
NET SALVAGE PERCENT.. 0
2008
2010
2,359,610.71
33.29
214,111
1
19,478
o
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
2,359,644.00 214,112 19,478
2,340,133 30.063330.45
2,340,166
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 22.6
22,834,92525,038,329.87 3,361,511 2,203,405
111-373
ANAL
ACCRUAL
(7)
77,849
1
77,850
1,009,889
4.03
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 415 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 346.00 MISCELLAEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 35 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. 0
1950
1955
1999
49.64
93.00
861.86
1,004.50
49
91
794
934
EVANER ANDREWSjDANSKIN #2
INTERIM SURVIVOR CUVE.. IOWA 35 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 036
NET SALVAGE PERCENT.. 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
1,105,803.57
46,565.61
38,707.79
7,675.10
1,967.35
5,334.32
8,929.62
4,383.57
13,971. 35
38,334.57
1,075.28
1,272,748.13
336,640
13,055
9,895
1,762
398
926
1,275
485
1,063
1,513
11
367,023
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 35 -R2. 5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. 0
2005
2007
2008
2010
2011
4,132.42
863,188.17
14,221. 16
26,134.65
3,450.24
911,126.64
751
109,159
1,383
886
30
112,209
ALLOC. BOOK
RESERVE
(4)
28
52
453
533
318,991
12,371
9,376
1,670
377
877
1,208
460
1,007
1,434
10
347,781
692
100,556
1,274
816
28
103,366
~i-374
FUE BOOK
ACCRUALS
(5 )
22
41
409
472
786,813
34,195
29,332
6,005
1,590
4,457
7,721
3,924
12,964
36,901
1,065
924,967
3,441
762,632
12,947
25,318
3,423
807,761
REM.
LIFE
(6)
0.70
0.85
1. 00
21.18
21.51
21.81
22.09
22.35
22.58
22.81
23.01
23.20
23.37
23.49
25.35
26.11
26.45
27.06
27.26
ANAL
ACCRUAL
(7)
22
41
409
472
37,149
1,590
1,345
272
71
197
338
171
559
1,579
45
43,316
136
29,208
489
936
126
30,895
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 416 of 491
IDAHO POWER COMPANY
ACCOUNT 346.00 MISCELLAEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
EVANER ANDREWS/DANSKIN #1
INTER 1M SURVIVOR CURVE.. IOWA 35 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6-2043
NET SALVAGE PERCENT.. 0
2008 938,290.32 87,514
938,290.32 87,514
LAGLEY GULCH
INTERIM SURVIVOR CUVE.. IOWA 35 - R2 . 5
PROBABLE RETIREMENT YEAR.. 6 - 2 04 2
NET SALVAGE PERCENT.. 0
2011 3,668.82 31
3,668.82 31
3,126,838.41 567,711
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 24.5
2,566,782
ALLOC. BOOK
RESERVE
(4 )
108,377
108,377
560,057
"'-375
FUTUE BOOK
ACCRUALS
(5)
REM.
LIFE
( 6)
829,913 27.61
829,913
3,669 27.94
3,669
ANAL
ACCRUAL
(7)
30,058
30,058
131
131
104,872
3.35
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 417 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AN EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 70-R3
NET SALVAGE PERCENT.. 0
1919
1922
1925
1926
1929
1936
1941
1946
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
18.08
439.12
18.83
105.85
697.46
161. 47
15,732.27
12,068.71
215.92
17,546.94
61,524.12
63,431.81
53,975.04
79,403.75
15,893.78
6,342.08
66,616.61
19,054.99
20,508.70
42,715.89
150,742.35
258,129.95
25,372.63
90,155.57
160,628.50
33,098.37
167,203.09
107,050.71
11,448.14
126,720.49
11,359.07
6,546.09
4,111.78
502,248.21
145,125.22
57,049.91
233,575.19
102,427.29
72,410.79
5,388.11
1,098,402.14
375,476.99
16
393
17
93
604
134
12,559
9,200
161
12,957
44,913
45,770
38,477
55,900
11,046
4,350
45,061
12,710
13,480
27,662
96,130
161,995
15,666
54,724
95,826
19,396
96,190
60,423
6,337
68,755
6,035
3,404
2,092
249,688
70,468
27,034
107,944
46,107
31,726
2,295
454,585
150,780
ALLOC. BOOK
RESERVE
(4 )
17
428
19
101
658
146
13,680
10,021
175
14,114
48,923
49,856
41,912
60,891
12,032
4,738
49,084
13,845
14,684
30,132
104,713
176,458
17,065
59,610
104,382
21,128
104,778
65,818
6,903
74,894
6,574
3,708
2,279
271,981
76,760
29,448
117,581
50,224
34,559
2,500
495,171
164,242
~i-376
FUTRE BOOK
ACCRUALS
(5)
5
39
15
2,052
2,048
41
3,433
12,601
13,576
12,063
18,513
3,862
1,604
17,533
5,210
5,825
12,584
46,029
81,672
8,308
30,546
56,246
11,970
62,425
41,233
4,545
51,826
4,785
2,838
1,833
230,267
68,365
27,602
115,994
52,203
37,852
2,888
603,231
211,235
REM.
LIFE
(6 )
1
11
6.55
7.36
8.49
9.42
11.94
14.12
16.64
17.74
18.31
18.90
19.49
20.10
20.72
21. 35
21.99
22.65
23.31
23.99
24.67
25.36
26.07
26.78
27.51
28.24
28.98
29.73
30.49
31. 25
32.02
32.81
33.60
34.39
35.20
36.01
36.83
37.65
38.49
39.33
40.18
41.03
41. 89
ANAL
ACCRUAL
(7)
1
1
4
1
145
123
2
187
667
697
600
893
181
73
774
224
243
510
1,815
3,133
310
1,110
1,992
413
2,100
1,352
145
1,619
146
84
53
6,542
1,899
749
3,081
1,356
962
72
14 ,702
5,043
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Page 418 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 70 - R3
NET SALVAGE PERCENT.. 0
1982
1983
1984
1985
1986
1987
1989
1990
1991
1992
1993
'1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
264,820.73
254,798.75
13,658.38
50,686.80
99,047.47
131,042.51
14,651. 56
134,442.46
493,202.84
95,924.73
210,899.29
984,883.03
687,538.84
290,370.42
1,472,391.46
121,854.39
1,296,251.87
2,281,245.32
2,573,381.90
3,199,716.34
242,149.94
2,394,033.75
926,834.76
1,998,011.27
837,882.14
1,628,273.38
3,176,575.21
468,119.11
30,563,830.66
103,052
95,985
4,974
17,820
33,548
42,720
4,398
38,585
135,138
25,009
52,183
230,601
151,747
60,191
285,438
20,297
198,327
317,755
322,779
357,440
23,697
201,099
64,878
112,168
35,308
45,820
44,472
1,671
5,190,203
ALLOC. BOOK
RESERVE
(4 )
112,253
104,555
5,418
19,411
36,543
46,534
4,791
42,030
147,203
27,242
56,842
251,190
165,295
65,565
310,922
22,109
216,034
346,125
351,597
389,353
25,813
219,054
70,670
122,183
38,460
49,911
48,443
1,820
5,653,598
FUTURE BOOK
ACCRUALS
(5)
152,568
150,244
8,240
31,276
62,504
84,509
9,861
92,412
346,000
68,683
154,057
733,693
522,244
224,805
1,161,469
99,745
1,080,218
1,935,120
2,221,785
2,810,363
216,337
2,174,980
856,165
1,875,828
799,422
1,578,362
3,128,132
466,299
24,910,233
REM.
LIFE
(6 )
42.76
43.63
44.51
45.39
46.29
47.18
48.99
49.91
50.82
51.75
52.68
53.61
54.55
55.49
56.43
58.34
59.29
60.25
61.22
62.18
63.15
64.12
65.10
66.07
67. OS
68.03
69.02
69.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 58.5
~i-377
ANAL
ACCRUAL
(7)
3,568
3,444
185
689
1,350
1,791
201
1,852
6,808
1,327
2,924
13,686
9,574
4,051
20,582
1,710
18,219
32,118
36,292
45,197
3,426
33,920
13,152
28,392
11,923
23,201
45,322
6,685
425,593
1.39
Exhibit NO. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 419 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 65-R3
NET SALVAGE PERCENT.. -35
1909
1919
1920
1921
1923
1924
1926
1927
1928
1929
1930
1931
1934
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
2,402.80
7,192.68
376.56
32,528.31
6,821.09
16,331.28
482.43
95,341.69
2,066.40
23,020.10
167.15
21.14
104.55
5,720.92
21,217.68
26,411.41
7,050.31
6,006.23
760.86
104.39
2,058.11
489.88
54.26
31,302.07
32,273.42
69,678.13
159,841.48
68,597.74
177,733.33
101,634.99
129,318.63
84,649.15
81,880.69
198,775.24
24,242.51
11,960.93
845,236.14
765,366.76
375,290.85
89,988.60
111,646.70
91,967.43
3,150
9,054
472
40,603
8,441
20,121
589
115,920
2,501
27,725
200
25
123
6,640
24,475
30,274
8,027
6,792
854
116
2,275
537
59
33,735
34,460
73,689
167,351
71,080
182,170
103,011
129,565
83,791
80,047
191,846
23,085
11,233
782,602
698,153
337,191
79,582
97,135
78,696
ALLOC. BOOK
RESERVE
(4)
3,244
9,710
508
43,913
9,208
22,047
651
128,711
2,790
31,077
226
29
141
7,723
28,644
35,655
9,518
8,108
1,027
141
2,778
661
73
42,255
43,163
92,300
209,618
89,032
228,180
129,028
162,288
104,954
100,264
240,299
28,915
14,070
980,259
874,481
422,353
99,682
121,668
98,572
~i-378
FUTURE BOOK
ACCRUALS
(5)
3
406
1,765
6,168
3,575
11,760
8,179
12,292
9,322
10,275
28,048
3,812
2,077
160,810
158,764
84,290
21,803
29,055
25,584
REM.
LIFE
(6 )
13.11
13.59
14. 08
14.59
15.11
15.65
16.20
16.76
17.34
17.93
18.53
19.15
19.78
20.42
21.08
21.74
22.42
23.11
23.80
ANAL
ACCRUAL
(7)
30
125
423
237
751
505
733
538
573
1,514
199
105
7,875
7,531
3,877
972
1,257
1,075
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 420 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 352. 00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 65-R3
NET SALVAGE PERCENT.. -35
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
750,592.09
264,638.32
922,517.32
142,094.98
263,440.37
162,330.28
144,440.09
604,493.93
183,723.13
375,094.67
1,080,899.34
1,675,058.42
886,667.26
272,015.82
104,163.73
941,536.88
1,554,393.45
528,675.13
197,362.28
243,659.82
653,955.37
29,818.07
25,003.87
1,666,453.12
164,434.24
83,154.26
259,533.74
760,495.17
115,956.23
957,574.31
293,546.21
321,536.71
243,088.40
566,966.15
776,285.26
396,766.23
4,709,891.66
1,015,660.87
2,567,324.90
190,142.98
3,423,448.15
2,146,579.05
631,204
218,591
748,011
113,031
205,509
124,069
108,116
442,684
131,568
262,461
738,362
1,116,395
575,853
172,029
64,080
562,794
902,011
297,346
107,519
128,336
332,628
14,622
11,799
755,566
71,480
34,592
103,061
287,467
41,616
325,172
94,011
96,699
68,361
148,374
187,830
88,090
952,799
185,214
416,427
27,012
417,382
218,442
ALLOC. BOOK
RESERVE
(4)
790,623
273,799
936,931
141,579
257,413
155,404
135,422
554,490
164,797
328,749
924,845
1, 398,356
721,293
215,477
80,264
704,935
1,129,826
372,445
134,674
160,749
416,638
18,315
14,779
946,395
89,533
43,329
129,090
360,071
52,127
407,299
117,755
121,122
85,626
185,848
235,269
110,338
1,193,441
231,992
521,601
33,834
522,798
273,613
111-379
FUTURE BOOK
ACCRUALS
(5)
222,676
83,463
308,467
50,249
98,231
63,742
59,572
261,577
83,229
177,629
534,369
862,973
475,708
151,744
60,357
566,140
968,605
341,266
131,765
168,192
466,202
21,939
18,976
1,303,317
132,453
68,929
221,281
666,597
104,414
885,426
278,532
312,953
242,543
579,556
812,716
425,296
5,164,913
1,139,150
2,944,288
222,859
4,098,857
2,624,269
REM.
LIFE
(6)
24.51
25.23
25.96
26.70
27.44
28.20
28.96
29.74
30.52
31. 31
32.11
32.91
33.73
34.55
35.38
36.22
37.06
37.92
38.77
39.64
40.51
41.39
42.28
43.17
44.07
44.97
45.88
46.80
47.72
48.65
49.58
50.52
51.46
52.40
53.35
54.31
55.26
56.22
57.19
58.16
59.13
60.10
ANAL
ACCRUAL
(7)
9,085
3,308
11,882
1,882
3,580
2,260
2,057
8,795
2,727
5,673
16,642
26,222
14,103
4,392
1,706
15,631
26,136
9,000
3,399
4,243
11,508
530
449
30,190
3,006
1,533
4,823
14,244
2,188
18,200
5,618
6,195
4,713
11,060
15,234
7,831
93,466
20,262
51,483
3,832
69,319
43,665
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 421 of 491
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
SURVIVOR CURVE. .IOWA 65-R3
NET SALVAGE PERCENT. .-35
2007 3,373,718.66 275,366 344,913 4,209,607 61. 07 68,93120081,041,187.48 63,786 79,896 1,325,707 62.05 21,36520091,964,779.71 80,396 100,701 2,551,752 63.03 40,485
2010 12,661,734.39 257,768 322,871 16,770,470 64.02 261,95720112,315,711.33 12,036 15,076 3,111,134 64.75 48,048
57,730,658.85 16,785,360 20,984,305 56,952,084 1,061,178
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .53.7 1. 84
~i-380
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 422 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 48-R1.5
NET SALVAGE PERCENT.. - 5
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
8,925.93
1,265.05
478.11
101,021.93
136,999.42
194,879.42
801,561. 47
442,214.21
614,529.45
696,515.91
717,900.68
200,439.37
970,182.74
747,595.57
1,359,655.49
96,917.46
1,431,957.97
2,655,456.57
918,247.59
467,973.32
577,302.67
250,545.26
4,227,740.53
1,372,906.88
1,851,155.41
969,736.61
1,256,835.97
1,575,979.20
359,827.90
1,620,903.10
979,176.39
3,339,439.19
5,104,915.56
8,902,659.68
4,230,482.82
1,926,942.02
885,858.79
10,695,578.22
7,754,651.55
4,743,149.06
1,048.11
610,825.90
7,816
1,099
412
86,427
116,248
163,997
668,582
365,656
503,435
565,269
576,970
159,424
763,591
582,028
1,046,630
73,736
1,076,290
1,970,944
672,704
338,123
411,309
175,875
2,923,343
934,299
1,239,117
638,304
812,697
1,000,446
224,092
989,257
585,400
1,954,088
2,921,288
4,977,700
2,308,911
1,025,565
459,262
5,395,288
3,803,145
2,257,722
484
272,979
ALLOC. BOOK
RESERVE
(4 )
9,318
1,310
491
103,039
138,592
195,519
797,090
435,939
600,200
673,919
687,869
190,067
910,361
693,899
1,247,802
87,909
1,283,163
2,349,779
802,004
403,114
490,367
209,680
3,485,238
1,113,880
1,477,287
760,992
968,905
1, 192,741
267,165
1,179,402
697,920
2,329,683
3,482,788
5,934,462
2,752,706
1,222,689
547,537
6,432,315
4,534,146
2,691,678
577
325,448
~i-381
FUTURE BOOK
ACCRUALS
(5 )
54
18
11
3,034
5,257
9,104
44,550
28,386
45,056
57,423
65,927
20,394
108,331
91,076
179,836
13,854
220,393
438,450
162,156
88,258
115,801
53,393
953,890
327,672
466,426
257,231
350,773
462,037
110,654
522,546
330,215
1,176,728
1,877,373
3,413,331
1,689,301
800,600
382,615
4,798,042
3,608,238
2,288,629
524
315,919
REM.
LIFE
(6)
7.97
8.27
B.58
8.89
9.21
9.53
9.87
10.20
10.55
10.90
11.26
11.64
12.02
12.41
12.81
13 .22
13.64
14.07
14.51
14.97
15.43
15.91
16.39
16.89
17.40
17.91
18.44
18.98
19.53
20.10
20.67
21. 25
21.84
22.44
23.05
23.67
24.30
24.94
25.58
26.24
26.90
27.57
ANAL
ACCRUAL
(7)
7
2
1
341
571
955
4,514
2,783
4,271
5,268
5,855
1,752
9,013
7,339
14,039
1,048
16,158
31,162
11,175
5,896
7,505
3,356
58,200
19,400
26,806
14,362
19,022
24,343
5,666
25,997
15,976
55,375
85,960
152,109
73,289
33,823
15,745
192,383
141,057
87,219
19
11,459
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 423 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 353.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JU 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 48 - R1 . 5
NET SALVAGE PERCENT.. - 5
1985
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
1,179,350.23
97,541.77
15,478,541.83
504,053.19
472,268.74
9,397,221.04
6,371,320.89
1,543,850.21
5,754,902.12
5,553,320.86
4,129,485.05
4,366,693.42
2,336,642.65
10,467,618.71
1,876,538.10
29,891,131.02
10,866,854.58
14,619,863.38
6,745,369.27
11,275,976.85
12,618,872.43
19,637,324.01
25,266,402.98
16,775,922.85
43,092,868.42
17,283,536.12
353,405,849.20
509,518
39,197
5,982,859
187,002
167,876
3,190,324
2,062,693
475,160
1,678,104
1,528,185
1,068,641
1,058,362
527,497
2,189,077
360,813
5,237,644
1,718,604
2,062,848
835,1851,201,264
1,123,452
1,400,455
1,354,077
601,895
772,828
79,487
82,462,999
ALLOC. BOOK
RESERVE
(4 )
607,452
46,731
7,132,823
222,946
200,143
3,803,535
2,459,163
566,490
2,000,652
1,821,917
1,274,044
1,261,789
628,887
2,609,839
430,165
6,244,370
2,048,936
2,459,348
995,716
1,432,159
1,339,390
1,669,636
1,614,344
717,585
921,373
94,765
98,313,188
FUTUE BOOK
ACCRUALS
(5)
630,866
55,688
9,119,646
306,310
295,739
6,063,547
4,230,724
1,054,553
4,041,995
4,009,070
3,061,915
3,323,239
1,824,588
8,381,161
1,540,200
25,141,318
9,361,261
12,891,509
6,086,922
10,407,617
11, 910,426
18,949,554
24,915,379
16,897,134
44,326,139
18,052,948
272,762,954
REM.
LIFE
(6 )
28.25
29.63
30.33
31.04
31.75
32.48
33.20
33.93
34.67
35.42
36.17
36.92
37.68
38.44
39.21
39.99
40.77
41.55
42.34
43.13
43.93
44.74
45.55
46.36
47.18
47.79
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 38.6
~i-382
ANAL
ACCRUAL
(7 )
22,332
1,879
300,681
9,868
9,315
186,686
127,431
31,080
116,585
113,187
84,653
90,012
48,423
218,032
39,281
628,690
229,612
310,265
143,763
241,308
271,123
423,548
546,990
364,477
939,511
377,756
7,067,709
2.00
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 424 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTUES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 65-S3
NET SALVAGE PERCENT.. -15
1949
1950
1951
1952
1953
1958
1959
1960
1961
1964
1965
1966
1967
1968
1969
1970
1971
1973
1974
1975
1976
1978
1980
1981
1982
1983
1984
1985
1987
1988
1989
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
243,137.99
51,777.78
26,496.76
158,381.68
98,145.14
50,574.28
94,697.183,471,350.14
793,160.64
24,363.15
2,458,448.56
413,094.82
1,122,362.53
105,484.94
56,808.73
2,256.87
2,228.89
7,612,392.98
48,388.10
41,271.43
926,838.39
97,502.40
6,004,677.31
13,917,597.12
978,053.52
2,686,963.27
2,867,996.51
88,194.56
1,300,894.68
3,290.10
228,912.06
336,326.63
186,249.67
189,052.50
2,449,656.84
528,674.62
661,813.70
361,374.55
246,031.76
755,446.55
809,373.75
10/800,990.40
219,171
46,289
23,482
139,098
85,397
41,723
77,203
2,795,036
630,358
18,556
1,843,769
304,917
814,546
75,229
39,781
1,551
1,501
4,914,462
30,545
25,447
557,532
55,667
3,238,070
7,281,102
495,592
1,317,301
1,357,834
40,273
549,611
1,334
88,815
118,771
62,511
60,140
736,335
149,562
175,522
89,508
56,587
160,391
157,516
1,910,992
ALLOC. BOOK
RESERVE
(4 )
237,978
50,261
25,497
151,034
92,725
45,303
83,828
3,034,881
684,450
20,148
2,001,985
331,082
884,443
81,684
43,195
1,684
1,630
5,336,177
33,166
27,631
605,374
60,444
3,515,932
7,905,900
538,119
1,430,340
1,474,351
43,729
596,774
1,448
96,436
128,963
67,875
65,301
799,521
162,396
190,584
97,189
61,443
174,154
171,033
2,074,976
~i-383
FUTURE BOOK
'ACCRUALS
(5)
41,631
9,283
4,974
31, 105
20,142
12,857
25,074
957,172
227,685
7,870
825,231
143,977
406,274
39,624
22,135
911
933
3,418,075
22,480
19,831
460,490
51,684
3,389,447
8,099,337
586,643
1,659,668
1,823,845
57/695
899,255
2,336
166,813
257,813
146,312
152,109
2,017,584
445,580
570,502
318,392
221,494
694,610
759,747
10/346/163
REM.
LIFE
(6 )
14.05
14.47
14.91
15.36
15.82
18.37
18.92
19.49
20.08
21.95
22.61
23.28
23.98
24.69
25.42
26.16
26.93
28.51
29.32
30.15
31. 00
32.73
34.52
35.43
36.36
37.29
38.24
39.19
41.12
42.09
43.07
45.04
46.03
47.02
48.01
49.01
50.01
51.00
52.00
53.00
54.00
55.00
ANAL
ACCRUAL
(7)
2,963
642
334
2,025
1,273
700
1,325
49,111
11,339
359
36,498
6,185
16,942
1,605
871
35
35
119,890
767
658
14,855
1,579
98,188
228,601
16,134
44,507
47,695
1,472
21/869
56
3,873
5,724
3,179
3,235
42,024
9,092
11,408
6,243
4,260
13,106
14,069
188,112
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 425 of 491
IDAHO POWER COMPANY
ACCOUNT 354.00 TOWERS AND FIXTUES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7 )
SURVIVOR CURVE. .IOWA 65-83
NET SALVAGE PERCENT, .-15
2002 2,458,301.86 391,433 425,022 2,402,025 56.00 42,893
2003 17,849,894.56 2,526,510 2,743,312 17,784,067 57.00 312,001
2004 7,716,883.56 955,686 1,037,694 7,836,722 58.00 135,116
2005 2,395,159.93 254,262 276,080 2,478,354 59.00 42,00620064,161,791.06 368,144 399,735 4,386,325 60.00 73,105200723,794,426.84 1,683,955 1,828,456 25,535,135 61.00 418,609
2008 15,244,442.49 809,061 878,487 16,652,622 62.00 268,59120092,383,728.98 84,349 91,587 2,649,701 63.00 42,05920105,352,585.66 94,671 102,795 6,052,679 64.00 94,573
144,657,948.42 37,957,098 41,214,232 125,142,409 2,461,791
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .50.8 1. 70
~i-384
Exhibit No. 1
Case No. IPC-E-12..8
J. Spanos, IPC
Pag 426 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 355.00 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 60 - R2
NET SALVAGE PERCENT.. -80
1917
1941
1942
1943
1944
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
5,912.38
101,693.74
16,041.98
2,847.79
504,553.25
30,349.13
32,843.57
92,918.10
7,004.97
89,095.72
2,483,693.93
561,602.09
663,789.27
147,012.09
179,291.41
735,017.50
94,309.38
413,743.84
583,132.20
530,868.53
2,066,648.36
191,111.96
649,636.15
197,720.89
158,130.63
2,550,826.79
871,347.38
160,985.37
912,119.12
171,396.23
47,001.39
235,993.83
291,681.61
1,120,302.95
570,364.72
1,848,474.50
792,093.79
1,798,174.21
268,577.23
2,562,128.17
4,289,957.89
1,111,787.44
9,802
145,463
22,759
4,007
703,697
41,572
44,565
124,826
9,316
117,259
3,233,755
723,115
844,941
184,926
222,786
901,871
114,218
494,380
687,166
616,654
2,365,267
215,403
720,702
215,852
169,736
2,691,393
902,895
163,771
910,386
167,677
45,065
221,527
267,853
1,005,913
500,321
1,582,675
661,314
1,462,995
212,631
1,973,080
3,208,460
806,491
ALLOC. BOOK
RESERVE
(4)
9,603
142,508
22,297
3,926
689,402
40,728
43,660
122,290
9,127
114,877
3,168,064
708,426
827,777
181,169
218,260
883,550
111,898
484,337
673,207
604,127
2,317,219
211,027
706,062
211,467
166,288
2,636,720
884,554
160,444
891,892
164,271
44,150
217,027
262,412
985,479
490,157
1,550,525
647,880
1,433,276
208,312
1,932,999
3,143,283
790,108
111-385
FUTUE BOOK
ACCRUALS
(5)
1,039
40,541
6,579
1,200
218,794
13,900
15,458
44,963
3,482
45,495
1,302,585
302,458
367,044
83,453
104,465
439,482
57,859
260,402
376,431
351,436
1,402,748
132,975
463,283
144,431
118,347
1,954,768
683,871
129,330
749,922
144,242
40,453
207,762
262,615
1,031,066
536,499
1,776,729
777,889
1,803,438
275,127
2,678,832
4,578,641
1,211,109
REM.
LIFE
(6)
4.74
12.32
12.71
13.10
13 .51
14.34
14.77
15.22
15.67
16.13
16.60
17.08
17.57
18.07
18.58
19.10
19.63
20.17
20.72
21.28
21.85
22.43
23.02
23.61
24.22
24.83
25.46
26.09
26.73
27.39
28.04
28.71
29.39
30.07
30.76
31.46
32.17
32.88
33.61
34.33
35.07
35.82
ANAL
ACCRUAL
(7)
219
3,291
518
92
16,195
969
1,047
2,954
222
2,821
78,469
17,708
20,890
4,618
5,622
23,010
2,947
12,910
18,168
16,515
64,199
5,928
20,125
6,117
4,886
78,726
26,861
4,957
28,055
5,266
1,443
7,237
8,936
34,289
17,441
56,476
24,181
54,849
8,186
78,032
130,557
33,811
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 427 of 491
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 355.00 POLES AN FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -80
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2,598,952.62
3,558,094.07
2,063,193.32
1,266,711.25
978,117.37
267,266.22
544,727.34
3,437,131.70
1,642,760.17
2,838,240.46
1,116,709.10
2,333,857.48
2,361,675.60
4,338,528.49
1,468,810.32
829,237.02
1,879,791.72
1,024,280.47
1,828,572.23
708,805.71
1,160,320,19
1,285,327.25
2,730,517.61
1,692,240.25
11,364,848.37
5,317,344.10
2,438,869.19
6,886,404.05
1,992,490.95
102,096,006.10
1,826,804
2,420,927
1,356,149
803,341
597,428
156,991
307,066
1,854,999
847,171
1,394,711
521,615
1,032,718
986,236
1,703,766
539,797
283,853
595,518
298,367
485,486
169,688
247,851
240,613
439,051
227,447
1,223,926
430,705
132,445
185,933
13,736
51,042,823
ALLOC. BOOK
RESERVE
(4)
1,789,694
2,371,748
1,328,600
787,022
585,292
153,802
300,828
1,817,317
829,962
1,366,379
511,019
1,011,739
966,202
1,669,155
528,832
278,087
583,421
292,306
475,624
166,241
242,816
235,725
430,132
222,827
1,199,062
421,956
129,754
182,156
13,457
50,005,940
FUTE BOOK
ACCRUALS
(5 )
2,888,421
4,032,821
2,385,148
1,493,058
1,175,319
327,277
679,681
4,369,520
2,127,006
3,742,454
1,499,057
3,189,204
3,284,814
6,140,196
2,115,027
1,214,540
.2,800,204
1,551,399
2,815,806
1,109,609
1,845,760
2,077,864
4,484,800
2,823,205
19,257,665
9,149,263
4,260,211
12,213,371
3,573,027
133,766,871
REM.
LIFE
(6 )
36.57
37.32
38.09
38.86
39.64
40.42
41. 21
42.01
42.81
43.62
44.43
45.25
46.08
46.91
47.75
48.59
49.44
50.29
51.15
52.02
52.88
53.76
54.64
55.52
56.41
57.30
58.19
59.10
59.77
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 43.2
~i-386
ANAL
ACCRUAL
(7 )
78,983
108,061
62,619
38,421
29,650
8,097
16,493
104,011
49,685
85,797
33,740
70,480
71,285
130,893
44,294
24,996
56,638
30,849
55,050
21,330
34,905
38,651
82,079
50,850
341,387
159,673
73,212
206,656
59,780
3,098,308
3.03
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 428 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AN DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 65-R2
NET SALVAGE PERCENT.. -40
1941
1942
1943
1944
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
291,688.63
4,593.82
1,399.02
221,284.90
115,441.62
2,511.40
1,000.24
157,396.66
261,378.17
3,107,311.46
893,555.80
505,301.72
84,460.29
192,430.03
935,786.16
157,106.86
812,661.51
911,891.07
3,211,902.05
4,529,691.22
279,247.62
507,165.70
195,323.09
2,759,384.62
3,462,677.40
2,055,245.13
219,391.18
883,236.84
166,362.96
105,491.89
218,087.31
7,001,086.40
818,612.85
1,431,871.35
3,119,010.54
112,942.37
959,542.16
271,454.39
6,245,787.41
10,285,596.88
3,296,153.84
1,438,527.39
309,601
4,833
1,458
228,536
116,911
2,517
992
154,418
253,560
2,980,260
846,812
472,997
78,078
175,610
842,500
139,516
711,511
787,002
2,730,509
3,791,306
230,056
411,052
155,657
2,160,962
2,663,256
1,551,981
162,552
641,661
118,424
73,549
148,762
4,670,033
533,708
911,641
1,937,423
68,380
565,863
155,758
3,482,863
5,569,424
1,730,850
731,523
ALLOC. BOOK
RESERVE
(4 )
281,184
4,389
1,324
207,560
106,180
2,286
901
140,245
230,287
2,706,717
769,087
429,583
70,912
159,492
765,171
126,711
646,205
714,767
2,479,889
3,443,321
208,940
373,324
141,370
1,962,618
2,418,809
1,409,532
147,632
582,766
107,554
66,798
135,108
4,241,394
484,722
827,966
1,759,597
62,104
513,925
141,462
3,163,188
5,058,234
1,571,984
664,380
~i-387
FUTUE BOOK
ACCRUALS
(5)
127,180
2,042
635
102,239
55,438
1,230
499
80,110
135,642
1,643,519
481,891
277,839
47,332
109,910
544,930
93,239
491,521
561,880
2,016,774
2,898,247
182,007
336,708
132,082
1,900,520
2,428,939
1,467,811
159,516
653,766
125,354
80,891
170,214
5,560,127
661,336
1,176,654
2,607,018
96,015
829,434
238,574
5,580,914
9,341,602
3,042,631
1,349,558
REM.
LIFE
(6)
15.72
16.15
16.60
17.05
17.98
18.46
18.95
19.45
19.96
20.47
21.00
21.54
22.08
22 ó 63
23.20
23.77
24.35
24.93
25.53
26.14
26.75
27.37
28.00
28.64
29.29
29.94
30.60
31.27
31. 95
32.63
33.33
34.03
34.73
35.44
36.16
36.89
37.62
38.36
39.11
39.86
40.62
41.39
ANAL
ACCRUAL
(7)
8,090
126
38
5,996
3,083
67
26
4,119
6,796
80,289
22,947
12,899
2,144
4,857
23,488
3,923
20,186
22,538
78,996
110,874
6,804
12,302
4,717
66,359
82,927
49,025
5,213
20,907
3,923
2,479
5,107
163,389
19,042
33,201
72,097
2,603
22,048
6,219
142,698
234,360
74,90S
32,606
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 429 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 65-R2
NET SALVAGE PERCENT.. - 4 0
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
226,997.33
529,123.21
268.22
735,449.73
220,288.50
281,481.48
3,111,814.53
1,084,567.05
1,222,115.68
792,889.44
2,711,376.16
1,607,025.77
3,210,260.88
658,609.54
728,217.45
3,181,356.68
1,175,949.92
11,081,546.11
3,015,947.65
4,819,519.06
7,370,571.13
4,138,029.83
2,967,467.46
19,697,214.14
11,579,219.55
5,091,771.71
14,576,603.37
1,735,350.58
169,782,024.11
111,667
251,403
123
324,570
93,422
114,526
1,211,772
403,422
433,267
266,921
864,295
483,535
907,862
174,342
179,433
725,629
246,439
2,117,063
519,684
740,114
992,153
478,638
286,990
1,527,164
673,401
198,528
282,640
8,600
57,921,908
ALLOC. BOOK
RESERVE
(4)
101,418
228,328
112
294,779
84,847
104,014
1,100,549
366,394
393,500
242,422
784,966
439,154
824,534
158,340
162,964
659,027
223,820
1,922,748
471,985
672,182
901,088
434,706
260,649
1,386,993
611,593
180,306
256,697
7,811
52,605,544
FUTURE BOOK
ACCRUALS
(5)
216,378
512,444
264
734,851
223,557
290,060
3,255,991
1,152,000
1,317,462
867,623
3,010,961
1,810,682
3,669,831
763,713
856,540
3,794,872
1,422,510
13,591,417
3,750,342
6,075,145
9,417,712
5,358,536
3,893,805
26,189,107
15,599,314
6,948,174
20,150,548
2,421,680
185,089,290
REM.
LIFE
(6 )
42.16
42.94
43.72
44.51
45.31
46.11
46.92
47.73
48.54
49.37
50.20
51.03
51.87
52.71
53.56
54.41
55.27
56.13
57.00
57.87
58.75
59.63
60.51
61.40
62.30
63.19
64.10
64.77
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 48.5
~i-388
ANAL
ACCRUAL
(7)
5,132
11,934
6
16,510
4,934
6,291
69,395
24,136
27,142
17,574
59,979
35,483
70,751
14,489
15,992
69,746
25,737
242,142
65,795
104,979
160,301
89,863
64,350
426,533
250,390
109,957
314,361
37,389
3,815,704
2.25
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 430 of 491
YEAR
(i)
IDAHO POWER COMPANY
ACCOUNT 359. 00 ROADS AN TRAI LS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CUVE.. IOWA 65 -R2. 5
NET SALVAGE PERCENT.. 0
1949
1951
1952
1953
1954
1955
1956
1961
1966
1988
1989
1991
1995
149.57
256,015.40
1,998.24
730.24
1,162.26
775.78
1,384.58
20,853.83
8.67
2,747.75
17,690.02
14,604.35
230.37
318,351.06
111
185,158
1,429
516
811
535
942
13,202
5
878
5,424
4,091
52
213,154
ALLOC. BOOK
RESERVE
(4)
134
224,326
1,731
625
983
648
1,141
15,995
6
1,064
6,572
4,956
63
258,244
FUTURE BOOK
ACCRUALS
(5)
16
31,689
267
105
179
128
244
4,859
3
1,684
11,118
9,648
167
60,107
REM.
LIFE
(6)
16.97
17.99
18.53
19.07
19.63
20.20
20.78
23.85
27.18
44.22
45.07
46.79
50.30
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 24.0
~i-389
ANAL
ACCRUAL
(7)
1
1,761
14
6
9
6
12
204
38
247
206
3
2,507
0.79
Exhibit No. 1
Case No. IPC-E-12-08
J. Spans,IPC
Page 431 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 65 - R2 . 5
NET SALVAGE PERCENT.. - 4 0
1909
1919
1921
1922
1923
1924
1929
1931
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1,707.90
785.94
84.70
144.15
36,687.58
79.19
.20,949.75
2,313.83
3,731.97
740.33
7,374.75
7,788.39
2,364.68
515.56
184.75
25.40
50.59
4,480.78
8,125.90
7,997.34
15,026.69
38,235.20
47,246.98
128,044.37
59,439.05
94,053.40
32,840.17
39,691.36
119,617.44
82,086.19
25,676.16
91,297.84
67,103.34
36,685.80
70,965.14
99,637.47
144,197.02
133,264.66
115,815.20
85,030.83
118,577.41
50,445.81
2,213
981
105
178
45,049
97
25,038
2,738
4,292
846
8,374
8,783
2,647
573
204
28
55
4,818
8,658
8,440
15,704
39,554
48,368
129,648
59,492
93,044
32,091
38,299
113,928
77,138
23,797
83,395
60,399
32,515
61,904
85,520
121,685
110,536
94,342
68,001
93,016
38,799
ALLOC. BOOK
RESERVE
(4)
2,265
1,004
107
182
46,104
99
25,625
2,802
4,393
866
8,570
8,989
2,709
586
209
29
56
4,931
8,861
8,638
16,072
40,481
49,501
132,686
60,886
95,224
32,843
39,196
116,597
78,945
24,355
85,349
61,814
33,277
63,354
87,524
124,536
113,126
96,552
69,594
95,195
39,708
111-390
FUTURE BOOK
ACCRUALS
(5)
126
96
12
20
5,259
12
3,705
437
832
170
1,755
1,915
602
136
50
7
15
1,342
2,515
2,558
4,965
13,048
16,645
46,576
22,329
36,451
13,133
16,372
50,867
35,976
11,592
42,468
32,131
18,083
35,997
51,968
77,340
73,445
65,589
49,449
70,813
30,916
REM.
LIFE
(6)
4.84
7.05
7.51
7.75
7.99
8.23
9.51
10.06
11.60
11.93
12.28
12.64
13.02
13 .40
13.80
14.22
14.64
15.08
15.53
16.00
16.48
16.97
17.47
17.99
18.53
19.07
19.63
20.20
20.78
21.37
21.97
22.59
23.21
23.85
24.50
25.15
25.82
26.49
27.18
27.87
28.58
29.29
ANAL
ACCRUAL
(7)
26
14
2
3
658
1
390
43
72
14
143
152
46
10
4
1
89
162
160
301
769
953
2,589
1,205
1,911
669
810
2,448
1,683
528
1,880
1,384
758
1,469
2,066
2,995
2,773
2,413
1,774
2,478
1,056
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos. IPC
Page 432 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 361. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 65-R2.5
NET SALVAGE PERCENT.. -40
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
155,019.24
168,423.88
213,101.76
276,474.98
285,444.55
309,917.85
317,250.47
288,477.70
494,251.61
153,423.77
252,164.78
141,783.03
291,391.30
324,702.38
200,999.08
331,226.44
281,983.28
76,016.50
59,454.48
336,988.34
198,461.78
1,077,871.89
383,740.76
515,148.04
371,515.42
212,902.65
190,207.71
316,734.58
794,263.31
924,624.42
608,614.44
1,385,059.98
2,011,801.97
1,161,507.47
1,241,671.53
1,367,179.15
737,085.66
1,175,996.27
2,885,279.64
116,828
124,317
153,900
195,259
196,982
208,798
208,475
184,786
308,292
93,087
148,654
81,139
161,735
174,492
104,464
166,224
136,470
35,414
26,610
144,658
81,515
422,752
143,319
182,739
124,751
67,407
56,619
88,140
205,625
221,459
133,969
277,444
363,557
186,873
175,173
165,489
74,453
95,244
175,875
ALLOC. BOOK
RESERVE
(4)
119,565
127,230
157,506
199,834
201,597
213,690
213,360
189,115
315,515
95,268
152,137
83,040
165,524
178,580
106,912
170,119
139,667
36,244
27,233
148,047
83,425
432,657
146,677
187,021
127,674
68,986
57,946
90,205
210,443
226,648
137,108
283,944
372,075
191,251
179,277
169,367
76,197
97,476
179,996
~i-391
FUTURE BOOK
ACCRUALS
(5)
97,462
108,563
140,836
187,231
198,025
220,195
230,791
214,754
376,437
119,525
200,894
115,456
242,424
276,003
174,487
293,598
255,110
70,179
56,003
323,737
194,421
1,076,364
390,560
534,186
392,448
229,078
208,345
353,223
901,526
1,067,826
714,952
1,655,140
2,444,448
1,434,859
1,559,063
1,744,684
955,723
1,548,919
3,859,395
REM.
LIFE
(6)
30.01
30.73
31. 47
32.21
32.96
33.72
34.49
35.26
36.04
36.83
37.63
38.43
39.23
40.05
40.87
41. 70
42.53
43.37
44.22
45.07
45.93
46.79
47.66
48.53
49.41
50.30
51.18
52.08
52.98
53.88
54.78
55.70
56.61
57.53
58.45
59.38
60.31
61. 24
62.17
ANAL
ACCRUAL
(7 )
3,248
3,533
4,475
5,813
6,008
6,530
6,692
6,091
10,445
3,245
5,339
3,004
6,180
6,891
4,269
7,041
5,998
1,618
1,266
7,183
4,233
23,004
8,195
11,007
7,943
4,554
4,071
6,782
17,016
19,819
13,051
29,715
43,180
24,941
26,673
29,382
15,847
25,293
62,078
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 433 of 491
IDAHO POWER COMPANY
ACCOUNT 361. 00 STRUCTUES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2 )
REM.
LIFE
(6)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
FUE BOOK
ACCRUALS
(5)
SURVIVOR CURVE..IOWA 65-R2.5
NET SALVAGE PERCENT..-40
2009 2,471,119.92 100,604 102,961 3,356,607 63.11
2010 2,684,247.45 54,340 55,613 3,702,333 64.06
2011 2,029,681.55 10,485 10,731 2,830,823 64.76
31,504,322.02 8,023,708 8,211,701 35,894,350
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 53.3
~i-392
ANAL
ACCRUAL
(7)
53,187
57,795
43,713
673,250
2.14
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 434 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30,2011
ORIGINAL CALCULATED ALLOC.BOOK FUTRE BOOK REM.ANAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2)(3 )(4 )(5)(6)(7 )
SURVIVOR CURVE..IOWA 50-R1
NET SALVAGE PERCENT..-5
1916 1,991.84 2,015 2,091
1919 6,746.47 6,683 7,084
1923 5,696.34 5,498 5,981
1924 140.21 134 14719274.05 4 4
1928 3,330.11 3,110 3,497
1929 977.21 906 1,019 7 5.84 119301,497.86 1,379 1,550 23 6.16 419318,898.58 8,134 9,145 199 6.47 3119332,026.81 1,825 2,052 76 7.12 11193420.07 18 20 1 7.45193551. 63 46 52 2 7.78
1936 41,967.98 36,910 41,499 2,567 8.12 316193724,453.81 21,327 23,979 1,698 8.47 20019383,759.18 3,251 3,655 292 8.82 33193923,947.49 20,533 23,086 2,059 9.17 22519401,421.90 1,208 1,358 135 9.53 14194138,735.42 32,627 36,684 3,988 9.89 403194239,635.65 33,078 37,191 4,426 10.26 431194335,627.13 29,448 33,109 4,299 10.64 40419446,463.14 5,291 5,949 837 11.02 76194528,856.48 23,391 26,299 4,000 11.40 351194660,476.93 48,527 54,561 8,940 11.79 758
1947 88,717.62 70,443 79,202 13,952 12.19 1,1451948203,643.88 159,985 179,877 33,949 12.59 2,6971949300,982.18 233,863 262,941 53,090 13.00 4,0841950277,013.93 212,855 239,321 51,544 13.41 3,8441951621,309.65 471,928 530,606 121,769 13.83 8,8051952337,812.42 253,613 285,146 69,557 14.25 4,8811953945,051.50 700,964 788,119 204,185 14.68 13,9091954265,048.49 194,143 218,282 60,019 15.12 3,9701955323,830.18 234,139 263,251 76,771 15.57 4,9311956529,091.23 377,549 424,492 131,054 16.02 8,1811957467,079.91 328,885 369,777 120,657 16.47 7,3261958237,584.43 164,995 185,510 63,954 16.93 3,7781959636,635.71 435,841 490,032 178,435 i 7.40 10,2551960468,417.53 315,957 355,242 136,596 17.88 7,6401961624,330.94 414,830 466,408 189,139 18.36 10,302
1962 284,246.31 185,940 209,059 89,400 18.85 4,7431963458,993.50 295,431 332,164 149,779 19.35 7,7411964606,108.14 383,757 431,472 204,942 19.85 10,325
1965 824,901.94 513,452 577,293 288,854 20.36 14,187
~i-393
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 435 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 50-Rl
NET SALVAGE PERCENT.. - 5
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
1,037,570.65
629,852.58
2,010,989.69
536,315.13
552,103.36
958,137.45
1,468,036.14
849,594.93
1,331,168.93
1,944,847.24
2,967,155.43
3,125,254.17
2,186,323.70
1,562,074.93
2,303,881.97
1,981,185.46
878,265.42
971,404.89
580,980.08
1,172,440.42
859,772.60
765,251.22
476,424.15
1,532,357.34
3,857,246.62
5,743,092.42
4,015,202.72
4,290,996.50
1,554,250.51
3,20B,322.42
1,852,425.21
2,890,424.57
6,104,410.26
7,170,601.21
5,780,647.91
9,049,497.86
9,883,432.55
9,833,541.23
6,725,266.80
8,486,605.76
6,554,737.81
9,347,052.89
634,495
378,289
1,185,418
310,060
312,811
531,795
797,540
451,568
691,316
986,329
1,468,653
1,508,185
1,027,528
714,134
1,023,753
854,565
367,396
393,506
227,541
443,429
313,619
268,695
160,679
495,564
1,193,972
1,696,912
1,129,878
1,146,211
393,303
766,051
415,462
606,989
1,193,473
1,296,516
961,437
1,372,085
1,351,164
1,199,790720,276
780,598
503,797
577,087
ALLOC. BOOK
RESERVE
(4 )
713,386
425,324
1,332,809
348,612
351,705
597,916
896,703
507,714
777,272
1,108,966
1,651,260
1,695,707
1,155,287
802,927
1,151,043
960,818
413,077
442,433
255,833
498,563
352,613
302,104
180,657.
557,181
1,342,426
1,907,900
1,270,363
1,288,727
442,205
861,299
467,119
682,460
1,341,865
1,457,720
1,080,978
1,542,685
1,519,162
1,348,967
809,832
877,655
566,437
648,840
~i-394
FUTURE BOOK
ACCRUALS
(5)
376,063
236,021
778,730
214,519
228,004
408,128
644,735
384,361
620,455
933,124
1,464,253
1,585,810
1,140,353
837,252
1,268,033
1,119,427
509,102
577,542
354,196
732,499
550,148
501,410
319,588
1,051,794
2,707,683
4,122,347
2,945,600
3,216,819
1,189,758
2,507,440
1,477,927
2,352,486
5,067,766
6,071,411
4,988,702
7,959,288
8,858,442
8,976,251
6,251,698
8,033,281
6,316,038
9,165,566
REM.
LIFE
(6)
20.88
21.40
21.93
22.47
23.02
23.57
24.13
24.69
25.27
25.85
26.43
27.02
27.62
28.23
28.84
29.46
30.08
30.71
31.35
31.99
32.63
33.28
33.94
34.60
35.26
35.93
36.60
37.28
37.95
3B.63
39.32
40.00
40.69
41. 39
42.08
42.78
43.49
44.19
44.90
45.62
46.34
47.06
ANAL
ACCRUAL
(7)
18,OLL
11,029
35,510
9,547
9,905
17,316
26,719
15,567
24,553
36,098
55,401
58,690
41,287
29,658
43,968
37,998
16,925
18,806
11,298
22,898
16,860
15,066
9,416
30,399
76,792
114,733
80,481
86,288
31,351
64,909
37,587
58,812
124,546
146,688
118,553
186,052
203,689
203,129
139,236
176,091
136,298
194,763
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 436 of 491
IDAHO POWER COMPANY
ACCOUNT 362.00 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
REM.
LIFE
(6)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
SURVIVOR CURVE. .IOWA 50-Rl
NET SALVAGE PERCENT. .-5
2008 15,852,304.51 735,705 827,180 15,817,740 47.79
2009 14,812,449.25 460,371 517,612 15,035,460 48.52
2010 3,711,193.51 57,672 64,842 3,831,911 49.26
2011 4,032,706.91 16,091 18,092 4,216,250 49.81
186,275,323.09 40,355,621 45,372,482 150,216,607
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 40.2
111-395
ANAL
ACCRUAL
(7)
330,984
309,882
77,790
84,647
3,732,228
2.00
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 437 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AN FIXTUES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 44 -R1. 5
NET SALVAGE PERCENT.. -45
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
282.95
2,652.48
9,487.69
19,456.73
13,765.14
6,596.75
3,020.27
1,406.72
4,019.44
12,908.75
4,498.83
23,375.13
25,637.02
36,093.39
66,717.87
63,965.40
21,876.91
21,381. 73
36,934.56
132,830.30
156,760.12
270,505.97
317,218.96
319,980.96
460,559.63
352,871.78
326,581.99
368,026.73
360,650.20
195/782.73
338,095.24
370,761.00
498,864.48
470,817.50
443,865.65
579,728.64
655,553.36
579,701. 51
654,637.61
879,552.44
882,827.78
976/241.13
400
3,718
13,191
26,834
18,839
8,963
4,078
1,888
5,363
17,131
5,938
30,674
33,440
46,793
85,968
81,873
27,814
26,994
46,289
165,245
193,568
331,437
385,641
385,835
550,791
418,403
383,784
428,608
416,095
223,752
382,498
415,175
552,541
515,735
480,657
620,141
692,610
604,443
673,304
891,878
882,104
960,649
ALLOC. BOOK
RESERVE
(4 )
410
3,846
13,757
28,212
19,959
9,565
4,379
2,040
5,828
18,718
6,523
33,808
36,857
51,574
94,752
90,239
30,656
29,752
51,019
182,129
213,346
365,303
425,045
425,259
607,070
461,155
422,998
472,403
458,611
246,615
421,581
457,597
608,999
568,432
529,770
683,506
763,380
666,204
742,101
983,009
972,236
1,058,807
~i-396
FUTUE BOOK
ACCRUALS
(5)
86
317
761
1,989
2,511
1,066
1,252
2,536
10,475
13,956
26,931
34,922
38,713
60,741
50,509
50,546
61,236
64,332
37,270
68,657
80,006
114,354
114,253
113,835
157,101
187,172
174,363
207,124
292,342
307,864
356,743
REM.
LIFE
(6)
4.18
4.42
4.66
4.90
5.16
5.42
5.69
5.97
6.25
6.53
6.82
7.11
7.41
7.71
8.02
8.34
8.66
B.99
9.32
9.67
10.02
10.39
10.76
11.14
11.54
11. 94
12.36
12.79
13.23
13.68
14.14
ANAL
ACCRUAL
(7)
21
72
163
406
487
197
220
425
1,676
2,137
3,949
4,912
5,224
7,878
6,298
6, 061
7, 071
7,156
3,999
7,100
7,985
11,006
10,618
10,219
13,614
15,676
14,107
16,194
22,097
22,505
25,229
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 438 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 364.00 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 44 -R1. 5
NET SALVAGE PERCENT.. - 4 5
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
833,286.13
975,043.90
1,144,620.12
1,383,377.13
1,800,955.79
2,275,409.12
3,043,607.56
3,102,555.01
3,132,597.71
3,342,368.92
3,398,422.07
4,041,912.06
4,886,820.72
3,882,623.38
4,047,538.71
3,308,555.75
3,580,602.02
3,933,360.43
3,226,275.86
3,199,286.53
3,049,179.20
3,247,314.90
3,138,796.49
6,480,194.12
7,928,284.53
7,474,071.19
8,144,230.28
8,141,916.36
8,400,577.67
13,151,003.28
64,672.52
5,046,716.65
6,303,213.62
9,081,872.83
6,837,579.42
4,309,881.46
5,779,978.25
5,8BO,899.80
5,215,209.94
11,159,948.44
8,615,420.99
806,795
928,296
1,070,888
1,271,016
1,623,812
2, Ol1, 115
2,635,890
2,629,718
2,596,314
2,706,298
2,685,603
3,114,180
3,666,948
2,834,100
2,869,086
2,275,506
2,385,925
2,535,434
2,008,402
1,920,949
1,761,494
1,802,125
1,669,491
3,295,088
3,843,347
3,445,752
3,558,801
3,359,334
3,261,176
4,784,591
21,910
1,583,266
1,819,615
2,391,307
1,624,588
913,277
1,076,200
941,841
697,751
1,198,919
695,575
ALLOC. BOOK
RESERVE
(4)
889,232
1,023,148
1,180,310
1,400,886
1,789,731
2,216,608
2,905,221
2,898,419
2,861,601
2,982,823
2,960,014
3,432,382
4,041,631
3,123,684
3,162,245
2,508,014
2,629,715
2,794,501
2,213,617
2,117,229
1,941,481
1,986,263
1,840,077
3,631,775
4,236,054
3,797,834
3,922,434
3,702,586
3,594,398
5,273,473
24,149
1,745,042
2,005,540
2,635,647
1,790,586
1,006,594
1,186,164
1,038,077
769,046
1,321,423
766,648
~i-397
FUTUE BOOK
ACCRUALS
(5)
319,033
390,666
479,389
605,011
821,655
1,082,735
1,508,010
1,600,286
1,680,666
1,863,612
1,967,698
2,428,390
3,044,259
2,506,120
2,706,686
2,289,392
2,562,158
2,908,872
2,464,483
2,521,736
2,479,829
2,722,344
2,711,178
5,764,506
7,259,959
7,039,569
7,886,700
8,103,193
8,586,440
13,795,482
69,626
5,572,697
7,134,120
10,533,069
8,123,904
5,242,734
7,194,804
7,489,228
6,793,008
14,860,502
11,725,712
REM.
LIFE
(6 )
14.62
15.11
15.61
16.12
16.64
17.18
17.72
18.28
18.85
19.43
20.02
20.62
21. 23
21.85
22.49
23.13
23.78
24.44
25.11
25.78
26.47
27.16
27.86
28.57
29.29
30.01
30.74
31.48
32.22
32.96
33.72
34.48
35.24
36.01
36.79
37.57
38.35
39.14
39.94
40.74
41.55
ANAL
ACCRUAL
(7 )
21,822
25,855
30,710
37,532
49,378
63,023
85,102
87,543
89,160
95,914
98,287
117,769
143,394
114,697
120,351
98,979
107,744
119,021
98,147
97,818
93,685
100,234
97,314
201,768
247,865
234,574
256,561
257,408
266,494
418,552
2,065
161,621
202,444
292,504
220,818
139,546
187,609
191,345
170,080
364,764
282,207
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 439 of 491
IDAHO POWER COMPAN
ACCOUNT 364. 00 POLES, TOWERS AN FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
FUE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7 )
SURVIVOR CURVE.. IOWA 44 -Rl. 5
NET SALVAGE PERCENT.. -45
2009 7,954,763.38 429,887 473,812 11,060,595 42.36 261,109
2010 9,408,934.03 254,305 280,289 13,362,665 43.18 309,464
2011 4,147,223.32 28,684 31,615 5,981,859 43.79 136,603
22B,467,595.06 101,075,681 111,399,468 219,878,545 7/033,582
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .31.3 3.08
1I-398
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 44 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 45 - RO . 5
NET SALVAGE PERCENT.. -35
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
221.86
1,398.41
746.99
636.27
2,011.28
1,586.85
587.25
3,310.67
6,048.30
10,069.38
25,198.27
19,489.73
9,944.12
4,289.94
4,416.60
4,459.12
14,013.24
19,137.53
30,574.25
32,783.62
39,728.41
98,782.83
76,784.63
30,008.87
29,389.67
24,335.12
58,570.25
118,543.88
212,532.90
301,517.64
319,896.38
397,868.64
312,782.15
307,750.59
330,702.98
314,651.52
235,789.25
347,394.81
343,858.75
412,350.64
379,241.09
341,767.46
300
1,888
998
849
2,655
2,072
758
4,229
7,641
12,582
31,145
23,832
12,031
5,135
5,231
5,225
16,248
21,960
34,708
36,823
44,146
108,611
83,504
32,284
31,265
25,596
60,919
121,876
215,890
302,665
317,175
389,715
302,428
293,778
311,523
292,435
216,101
313,904
306,276
361,838
327,777
290,775
ALLOC. BOOK
RESERVE
(4)
300
1,888
1,008
859
2,692
2,101
769
4,288
7,748
12,75B
31,581
24,165
12,199
5,207
5,304
5,298
16,475
22,267
35,193
37,338
44,763
110,130
B4,672
32,736
31,702
25,954
61,771
123,5B1
218,910
306,89B
321,611
395,166
306,65B
297,887
315,B80
296,525
219,123
318,294
310,560
366,899
332,361
294,842
~i-399
FUTRE BOOK
ACCRUALS
(5)
23
41
24
181
417
836
2,437
2,146
1,226
584
658
722
2,443
3,569
6,082
6,920
B,870
23,227
18,987
7,776
7,974
6,898
17,299
36,453
68,009
100,151
110,249
141,957
115,598
117,576
130,569
128,255
99,192
150,689
153,649
189,774
179,614
166,544
REM.
LIFE
(6 )
0.99
1.47
1. 95
2.42
2.89
3.35
3.80
4.24
4.67
5.10
5.52
5.94
6.35
6.75
7.16
7.56
7.96
8.35
8.75
9.14
9.54
9.94
10.33
10.73
11.14
11.54
11.95
12.35
12.77
13 .18
13.60
14.02
14.45
14.88
15.31
15.75
16.19
16.64
ANAL
ACCRUAL
(7)
23
28
12
75
144
250
641
506
263
115
119
122
385
529
849
915
1,114
2,782
2,170
851
836
694
1,675
3,397
6,105
8,679
9,226
11,494
9,052
8,921
9,601
9,148
6,864
10,127
10,036
12,049
11,094
10,009
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 441 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AN DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 45 -RO. 5
NET SALVAGE PERCENT.. -35
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
504,884.03
568,361.09
524,925.11
535,875.72
841,459.06
979,792.75
994,055.53
776,079.44
927,370.86
1,010,188.52
1,138,389.78
1,263,723.97
1,334,837.15
2,220,101.31
2,352,673.87
1,941,876.40
2,085,884.40
2,385,074.73
2,918,126.06
2,248,169.91
1,629,472.77
2,307,903.14
2,141,317.59
1,683,717.67
2,200,601.00
1,395,324.18
1,489,249.61
1,360,933.72
1,866,555.10
1,210,339.27
2,958,414.51
2,975,823.00
2,913,929.75
2,693,241.16
3,133,021.54
2,642,497.82
2,450,107.81
343,298.76
1,722,728.20
2,516,528.30
4,527,442.06
3,189,509.71
422,738
468,045
425,033
426,340
657,602
751,596
748,232
572,750
670,770
715,521
789,252
856,801
884,599
1,436,618
1,485,721
1,195,419
1,250,899
1,391,684
1,654,577
1,238,292
870,632
1,194,329
1,072,161
814,741
1,027,247
627,475
643,798
565,068
742,524
460,057
1,073,030
1,026,677
953,712
833,015
913,589
722,999
626,997
81 ,670
378,831
508,102
831,238
528,197
ALLOC. BOOK
RESERVE
(4)
428,651
474,591
430,978
432,303
666,799
762,108
758,697
580,761
680,152
725,529
800,291
868,785
896,971
1,456,711
1,506,501
1,212,139
1,268,394
1,411,149
1,677,718
1,255,611
882,809
1,211,033
1,087,157
826,136
1,041,614
636,251
652,802
572,971
752,909
466,492
1,088,038
1,041,037
967,051
844,666
926,367
733,111
635,766
82,812
384,130
515,208
842,864
535,585
~i-400
FUE BOOK
ACCRUALS
(5 )
252,942
292,696
277,671
291,129
469,171
560,612
583,278
466,946
571,799
638,226
736,535
837,242
905,059
1,540,426
1,669,609
1,409,394
1,547,550
1,808,702
2,261,752
1,779,418
1,316,9791,904,636
1,803,622
1, 446,883
1,929,197
1,247,4371,357,685
1,264,290
1,766,940
1, 167,4662,905,822
2,976,324
2,966,754
2,791,210
3,303,212
2,834,261
2,671,880
380,641
1,941,553
2,882,105
5,269,183
3,770,253
REM.
LIFE
(6)
17.09
17.55
18.01
18.48
18.95
19.43
19.91
20.40
20.89
21.39
21.89
22.40
22.91
23.43
23.95
24.48
25.01
25.55
26.10
26.64
27.19
27.75
28.31
28.87
29.44
30.01
30.59
31.16
31.74
32.33
32.91
33.50
34.09
34.69
35.28
35.88
36.47
37.07
37.67
38.27
38.88
39.48
ANAL
ACCRUAL
(7)
14,801
16,678
15,418
15,754
24,758
28,853
29,296
22,890
27,372
29,838
33,647
37,377
39,505
65,746
69,712
57,573
61,877
70,791
86,657
66,795
48,436
68,636
63,710
50,117
65,530
41,567
44,383
40,574
55,669
36, III
88,296
88,845
87,027
80,462
93,628
78,993
73,262
10,268
51,541
75,310
135,524
95,498
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 442 of 491
IDAHO POWER COMPANY
ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTUE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE..IOWA 45-RO.5
NET SALVAGE PERCENT..-35
2003 1,447,364.69 213,195 216,177 1,737,765 40.09 43,34720042,865,166.09 370,475 375,657 3,492,317 40.69 85,82720052,841,640.84 315,414 319,825 3,516,390 41. 30 85,14320063,380,252.97 312,315 316,683 4,246,659 41. 92 101,30420079,049,109.58 670,553 679,932 11,536,366 42.53 271,252200811,572,548.71 645,696 654,727 14,968,214 43.14 346,96820095,807,204.09 216,063 219,085 7,620,641 43.76 174,1462010484,058.85 9,005 9,131 644,348 44.38 14,51920113,221,436.24 15,482 15,698 4,333,241 44.84 96,638
122,797,760.56 42,283,567 42,874,924 122,902,053 3,658,769
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .33.6 2.98
111-401
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 443 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 366.00 UNERGROUN CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -20
1947
1949
1950
1951
1952
1953
1954
1955
1956
1957
1959
1960
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
0.10
599.82
1,233.81
1,562.51
327.05
93.60
277.30
35.20
19.59
11.78
58.99
1,315.30
3.95
493.93
21,735.97
64,143.48
56,435.45
34,483.31
25,309.95
118,783.74
105,055.02
168,232.24
372,735.30
372,346.28
196,184.97
122,697.38
255,005.30
335,941.03
532,566.92
546,570.51
628,041.63
487,514.23
320,643.00
573,344.32
84,370.57
269,774.53
482,408.89
318,360.62
576,388.58
571,133.78
635,925.03
1,002,439.95
532
1,083
1,356
281
79
233
29
16
10
46
1,019
3
365
15,819
45,901
39,697
23,821
17,165
79,039
68,517
107,535
233,258
227,952
117,436
71,753
145,558
186,983
288,864
288,478
322,434
243,075
155,063
268,669
38,270
I1S,216
203,961
129,635
225,711
214,634
228,803
344,639
ALLOC. BOOK
RESERVE
(4)
579
1,179
1,476
306
86
254
32
17
11
50
1,109
3
397
17,224
49,977
43,222
25,936
18,689
86,058
74,601
117,084
253,972
248,195
127,865
78,125
158,484
203,587
314,516
314,095
351,067
264,660
168,833
292,527
41,668
128,714
222,073
141,147
245,754
233,694
249,121
375,244
~i-402
FUTUE BOOK
ACCRUALS
(5)
141
302
399
86
26
79
10
7
3
21
469
2
196
8,859
26,995
24,501
15,444
11,683
56,482
51,465
84,795
193,310
198,621
107,557
69,112
147,522
199,542
324,564
341,790
402,583
320,357
215,939
395,486
59,577
195,015
356,818
240,886
445,912
451,667
513,989
827,684
REM.
LIFE
(6)
15.67
16.13
16.60
17.08
17.57
18.07
18.58
19.10
19.63
20.72
21.28
22.43
23.02
23.61
24.22
24.83
25.46
26.09
26.73
27.39
28.04
28.71
29.39
30.07
30.76
31.46
32.17
32.88
33.61
34.33
35.07
35.82
36.57
37.32
38.09
38.86
39.64
40.42
41. 21
42.01
42.81
ANUAL
ACCRUAL
(7)
9
19
24
5
1
4
1
1
22
9
375
1,115
987
607
448
2,113
1,879
3,024
6,733
6,758
3,577
2,247
4,689
6,203
9,871
10,169
11,727
9,135
6,028
10,814
1,596
5,120
9,182
6,077
11,032
10,960
12,235
19,334
Exhibit No. 1
Case No. IPC.E-12-08
J. Spanos, IPC
Page 44 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 366.00 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULTED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 60-R2
NET SALVAGE PERCENT.. -20
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
1,506,575.97
1,590,621.58
1,764,419.82
1,543,892.90
1,593,380.59
1,877,939.19
1,580,522.70
2,378,907.16
2,897,922.15
3,020,951.81
3,428,413.69
3,159,462.66
3,531,438.28
2,180,297.52
1,924,569.84
2,627,879.39
1,343,192.50
951,153.00
3,123.50
163,152.73
48,352,421.89
493,554
495,320
520,497
429,820
417,153
460,103
360,682
502,425
562,765
534,708
547,175
449,920
440,723
233,719
172,449
188,671
72,532
34,436
56
750
11,373,396
ALLOC. BOOK
RESERVE
(4)
537,382
539,305
566,718
467,989
454,197
500,961
392,711
547,041
612,739
582,191
595,765
489,874
479,860
254,474
187,763
205,425
78,973
37,493
61
817
12,383,370
FUTURE BOOK
ACCRUALS
(5)
1,270,509
1,369,441
1,550,586
1,384,682
1,457,860
1,752,566
1,503,916
2,307,648
2,864,768
3,042,951
3,518,331
3,301,481
3,757,866
2,361,883
2,121,721
2,948,030
1,532,858
1,103,891
3,687
194,966
45,639,536
REM.
LIFE
(6)
43.62
44.43
45.25
46.08
46.91
47.75
48.59
49.44
50.29
51. 15
52.02
52.88
53.76
54.64
55.52
56.41
57.30
58.19
59.10
59.77
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 48.4
111-403
ANAL
ACCRUAL
(7)
29,127
30,822
34,267
30,050
31,078
36,703
30,951
46,676
56,965
59,491
67,634
62,433
69,901
43,226
38,215
52,261
26,751
18,970
62
3,262
942,975
1. 95
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 445 of 491
YEAR
(l )
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUN CONDUCTORS AN DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 46 - R2
NET SALVAGE PERCENT.. -15
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
223.87
4,456.62
8,161.74
5,646.97
1,700.70
2,252.48
510.13
1,595.95
209.11
598.31
11 .16
213.23
1,840.56
1,522.28
776.99
9,905.71
14,375.30
77,586.77
63,047.20
80,624.82
126,466.83
269,341.18
236,310.90
416,929.66
640,671.59
929,682.94
837,532.66
528,350.72
898,081.88
1,119,048.14
1,980,615.05
1,748,158.93
3,647,088.36
1,693,238.98
1,113,739.75
1,503,829.41
273,620.22
2,056,780.08
1,893,339.22
1,638,548.75
2,175,771.48
3,348,022.44
222
4,389
7,974
5,472
1,634
2,145
482
1,493
194
549
10
191
1,633
1,335
673
8,469
12,126
64,552
51,683
65,104
100,510
210,557
181,545
314,676
474,577
675,416
596,111
368,262
612,271
745,569
1,288,385
1,108,766
2,253,895
1,018,068
650,980
853,046
150,491
1,094,730
973,641
813,127
1,039,463
1,537,588
ALLOC. BOOK
RESERVE
(4 )
257
5,125
9,386
6,494
1,956
2,590
587
1,835
240
679
12
236
2,020
1,651
832
10,476
14,999
79,846
63,928
80,529
124,323
260,443
224,557
389,230
587,015
835,438
737,344
455,512
757,332
922,212
1,593,633
1,371,459
2,787,895
1,259,272
805,212
1,055,152
186,146
1,354,097
1,204,319
1,005,776
1, 285,7361,901,878
~i-404
FUTUE BOOK
ACCRUALS
(5 )
9
1
9
97
100
62
916
1,533
9,379
8,576
12,190
21,114
49,299
47,201
90,239
149,757
233,697
225,819
152,091
275,462
364,693
684,074
638,924
1,406,257
687,953
475,589
674,252
128,517
1,011,200
973,021
878,555
1,216,401
1,948,348
REM.
LIFE
(6 )
9.32
9.71
10.10
10.51
10.93
11.36
11.80
12.26
12.72
13 .21
13.70
14 .21
14.73
15.27
15.81
16.37
16.94
17.53
18.12
18.73
19.35
19.98
20.63
21.28
21.95
22.62
23.31
24.00
24.71
25.43
26.15
26.89
27.63
ANAL
ACCRUAL
(7)
1
1
9
9
5
78
125
737
649
890
1,486
3,347
3,091
5,708
9,148
13,796
12,882
8,394
14,707
18,847
34,238
30,971
66,084
31,342
21,025
28,925
5,355
40,923
38,263
33,597
45,236
70,516
Exhibit NO.1
Case NO.IPC-E-12-08
J. Spanos, IPC
Page 446 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 367.00 UNERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 46 - R2
NET SALVAGE PERCENT.. - 15
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
3,359,048.03
5,712,506.79
6,729,087.39
9,174,507.79
11,821,125.50
10,974,349.02
11,252,921.87
13,213,801. 69
2,092,193.66
3,654,739.53
6,755,809.36
6,673,919.79
8,102,668.95
7,209,744.59
8,809,681.04
6,759,550.13
7,123,734.39
9,862,778.92
8,777,429.31
8,519,771.09
5,197,350.80
5,452,042.21
196,579,190.92
1,478,836
2,406,365
2,705,130
3,509,263
4,288,048
3,761,414
3,631,852
3,997,122
590,005
954,784
1,624,769
1,463,240
1,606,342
1,274,358
1,367,703
902,424
794,325
882,763
592,520
383,385
116,969
31,349
55,654,970
ALLOC. BOOK
RESERVE
(4)
1,829,207
2,976,489
3,346,038
4,340,689
5,303,987
4,652,581
4,492,322
4,944,134
729,791
1,180,995
2,009,715
1,809,916
1,986,922
1,576,283
1,691,743
1,116,229
982,519
1,091,910
732,902
474,218
144,682
38,776
68,839,707
FUTURE BOOK
ACCRUALS
(5)
2,033,698
3,592,894
4,392,412
6,209,995
8,290,307
7,967,920
8,448,538
10,251,738
1,676,232
3,021,955
5,759,466
5,865,092
7,331,147
6,714,923
8,439,390
6,657,254
7,209,776
10,250,286
9,361,142
9,323,519
5,832,271
6,231,073
157,226,363
REM.
LIFE
(6 )
28.39
29.15
29.92
30.70
31.49
32.29
33.09
33.90
34.72
35.55
36.38
37.23
38.07
38.93
39.79
40.66
41.54
42.42
43.30
44.20
45.10
45.77
COMPOSITE REMAINING LIFE AN ANUAL ACCRUAL RATE, PERCENT .. 35.3
111-405
ANAL
ACCRUAL
(7)
71,634
123,255
146,805
202,280
263,268
246,761
255,320
302,411
48,279
85,006
158,314
157,537
192,570
172,487
212,098
163,730
173,562
241,638
216,193
210,939
129,319
136,139
4,449,930
2.26
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 447 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE,. IOWA 35-R1
NET SALVAGE PERCENT.. - 3
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1,683.66
885.83
4,110.50
12,444.36
15,441.48
18,669.82
44,991.17
28,073.00
109,152.81
194,840.67
100,302.99
172,376.28
168,037.38
164,758.14
229,372.52
345,227.63
306,229.73
342,893.91
451,386.48
636,782.13
404,608.93
450,663.49
503,231.29
765,600.21
916,033.48
851,038.59
1,051,020.96
1,062,089.82
1,577,646.72
1,495,869.07
2,087,895.66
2,849,423.10
3,695,001.65
3,737,678.45
3,898,347.23
4,998,531. 80
5,263,659.61
5,859,836.36
3,494,569.75
6,445, 394 .25
5,533,434.07
6,220,706.28
1,712
892
4,100
12,287
15,096
18,076
43,150
26,676
102,791
181,763
92,685
157,763
152,259
147,736
203,516
302,958
265,761
294,048
382,436
532,953
334,352
367,499
404,742
606,969
715,722
654,920
796,141
791,398
1,155,586
1,076,765
1,475,265
1,975,602
2,511,862
2,489,171
2,541,121
3,186,193
3,276,200
3,559,272
2,069,155
3,715,778
3,102,147
3,386,721
ALLOC. BOOK
RESERVE
(4)
1,734
912
4,234
12,818
15,905
19,230
46,341
28,915
112,427
200,686
103,312
177,548
173,079
169,701
236,254
355,584
315,417
353,181
464,928
654,846
410,823
451,551
497,312
745,791
879,417
804,709
978,229
972,401
1,419,884
1,323,035
1,812,677
2,427,448
3,086,357
3,058,477
3,122,308
3,914,917
4,025,509
4,373,324
2,542,398
4,565,625
3,811,648
4,161,308
~i-406
FUTUE BOOK
ACCRUALS
(5)
1,040
5,924
12,632
21,016
42,777
64,097
71,861
104,323
121,552
205,092
217,710
337,856
507,458
719,495
791,332
892,990
1,233,571
1,396,060
1,662,307
1,057,009
2,073,131
1,887,789
2,246,019
REM.
LIFE
(6)
6.56
6.92
7.29
7.67
8.06
8.45
8.85
9.26
9.68
10.11
10.54
10.99
11.44
11.90
12.37
12.85
13.34
13.85
14.36
14.88
15.41
15.95
16.50
ANAL
ACCRUAL
(7)
159
856
1,733
2,740
5,307
7,585
8,120
11,266
12,557
20,286
20,656
30,742
44,358
60,462
63,972
69,493
92,472
100,799
115,760
71,036
134,532
118,357
136,122
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, fPC
Page 448 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 368.00 LINE TRASFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 35-Rl
NET SALVAGE PERCENT.. -3
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
7,965,765.11
4, 125, 172 . 06
4,977,381.02
5,062,262.57
5,615,754.57
8,586,895.74
9,186,923.80
6,956,158.09
9,118,765.82
9,314,859.90
11,681,388.40
10,114,923.35
11,661,319.80
11,159,179.14
8,157,438.68
8,208,687.82
9,276,135.55
5,528,598.40
6,575,836.94
5,010,240.37
20,303,493.91
24,916,606.04
25,791,712.43
39,024,766.57
34,324,622.23
25,779,619.69
17,574,089.85
9,220,277.57
4,205,503
2,108,700
2,459,330
2,413,412
2,578,088
3,790,488
3,887,776
2,814,780
3,520,808
3,421,042
4,066,759
3,327,940
3,610,194
3,234,744
2,203,803
2,053,369
2,134,744
1,160,018
1,246,253
847,826
3,017,479
3,189,792
2,762,808
3,353,511
2,222,375
1,115,226
382,662
51,568
ALLOC. BOOK
RESERVE
(4 )
5,167,356
2,590,987
3,021,811
2,965,391
3,167,730
4,657,422
4,776,961
3,458,557
4,326,062
4,203,479
4,996,879
4,089,083
4,435,892
3,974,572
2,707,841
2,523,001
2,622,988
1,425,329
1,531,287
1,041,735
3,707,616
3,919,339
3,394,698
4,120,502
2,730,661
1,370,293
470,182
63,362
421,728,816.68 114,312,237 140,293,216
FUTURE BOOK
ACCRUALS
(5)
3,037,382
1,657,940
2,104,891
2,248,739
2,616,497
4,187,081
4,685,571
3,706,286
5,066,267
5,390,827
7,034,951
6,329,288
7,575,267
7,519,383
5,694,321
5,931,947
6,931,432
4,269,127
5,241,825
4,118,813
17,204,983
21,744,765
23,170,766
36,075,008
32,623,700
25,182,715
17,631,131
9,433,524
294,087,465
REM.
LIFE
(6)
17.06
17.63
18.21
18.80
19.40
20.00
20.62
21. 25
21. 88
22.52
23.17
23.82
24.48
25.15
25.82
26.50
27.18
27.87
28.56
29.25
29.95
30.65
31. 36
32.08
32.80
33.53
34.26
34.81
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT
111-407
ANAL
ACCRUAL
(7)
178,041
94,041
115,590
119,614
134,871
209,354
227,234
174,413
231,548
239,380
303,623
265,713
309,447
298,981
220,539
223,847
255,020
153,180
183,537
140,814
574,457
709,454
738,864
1,124,533
994,625
751,050
514,627
271,000
10,886,767
27.0 2.58
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 449 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 40-R2
NET SALVAGE PERCENT.. -40
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
53.25
2.78
1,596.62
1,586.04
5,036.82
7,178.76
11,229.88
18,906.33
24,229.16
30,949.43
47,192.26
64,715.70
81,483.09
115,583.57
184,289.14
267,387.72
383,536.61
516,640.94
638,004.08
215,459.63
1,239,626.27
849,186.02
900,150.12
1,027,942.97
1,230,265.25
1,419,605.53
592,579.60
869,232.82
936,577.13
980,866.751,043,636.79
1,051,357.34
835,564.84
1,121,838.36
1,114,383.90
325,955.37
1,572,799.33
1,117,218.28
1,831,914.79
2,149,621.91
1,899,272.38
1,898,761.04
65
3
1,916
1,886
5,932
8,372
12,967
21,599
27,374
34,566
52,079
70,511
87,611
122,576
192,601
275,142
388,350
514,445
624,127
206,927
1,167,542
783,756
813,151
908,085
1,061,842
1,195,450
486,152
694,256
727,065
738,789
761,959
742,574
569,981
737,777
705,lB2
197,936
914,897
620,559
969,449
1,079,648
902,724
849,980
ALLOC. BOOK
RESERVE
(4)
75
4
2,235
2,220
7,052
10,050
15,722
26,469
33,921
43,329
66,069
90,602
114,076
161,817
258,005
374,343
536,951
719,510
872,913
289,411
1,632,941
1,096,173
1,137,285
1,270,061
1,485,108
1,671,974
679,939
970,997
1,016,884
1,033,281
1,065,687
1,038,575
797,184
1,031,866
986,278
276,836
1,279,588
867,923
1,355,886
1,510,012
1,262,563
1,188,795
~i-408
FUTURE BOOK
ACCRUALS
(5)
3,787
20,293
12,232
102,536
92,687
122,925
169,059
237,263
315,474
149,672
245,929
294,324
339,932
395,405
433,325
372,607
538,708
573,859
179,502
922,331
696,183
1,208,795
1,499,459
1,396,418
1,469,470
REM.
LIFE
(6)
11.55
12.05
12.56
13.09
13 .63
14.19
14.76
15.34
15.94
16.56
17.18
17.82
18.48
19.14
19.82
20.51
21.21
21.92
22.65
23.38
24.13
24.88
25.65
26.42
27.21
ANAL
ACCRUAL
(7)
328
1,684
974
7,833
6,800
8,663
11,454
15,467
19,791
9,038
14,315
16,516
18,395
20,659
21,863
18,167
25,399
26,180
7,925
39,450
28,851
48,585
58,458
52,855
54,005
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 450 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 369.00 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 40 - R2
NET SALVAGE PERCENT.. -40
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
815,912.19
3,255,068.66
2,633,627.65
2,405,695.27
2,602,946.81
1,962,906.77
2,235,179.04
2,484,041.45
2,839,962.89
2,987,021.00
2,109,455.07
1,209,837.23
1,088,514.01
225,449.22
57,479,035.86
342,683
1,182,566
881,212
735,060
718,804
483, ,660
484,252
462,529
442,324
374,274
198,605
76,220
34,288
1,815
26,696,095
ALLOC. BOOK
RESERVE
(4)
479,281
1,653,954
1,232,476
1,028,066
1,005,330
676,454
677,282
646,900
618,641
523,465
277,772
106,602
47,956
2,538
37,257,327
FUTURE BOOK
ACCRUALS
(5)
662,996
2,903,142
2,454,603
2,339,907
2,638,796
2,071,615
2,451,969
2,830,758
3,357,307
3,658,364
2,675,465
1,587,170
1,475,964
313,091
43,213,323
REM.
LIFE
(6)
28.00
29.62
30.44
31. 27
32.11
32.96
33.81
34.68
35.55
36.42
37.31
38.20
39.10
39.77
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 29.5
~i-409
ANAL
ACCRUAL
(7)
23,678
98,013
80,637
74,829
82,180
62,852
72,522
81,625
94,439
100,449
71,709
41,549
37,748
7,873
1,463,758
2.55
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 451 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 370. 00 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 22 -01
NET SALVAGE PERCENT.. +1
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
359.95
632.63
1,530.20
2,137.24
1,669.36
2,691.53
2,923.03
1,663.51
2,441.48
3,181. 73
3,755.53
4,359.93
4,981.77
6,900.32
8,642.85
9,901.88
12,796.44
15,183.04
17,041.02
19,848.58
24,583.29
26,454.01
28,632.22
24,045.45
29,404.83
39,784.87
44,951. 68
75,331.42
89,321.48
112,853.40
123,608.05
144,262.53
217,180.10
224,948.32
219,927.23
458,839.55
153,400.55
98,601. 68
156,598.19
170,973.07
79,510.49
120,142.89
356
626
1,515
2,116
1,653
2,665
2,894
1,647
2,417
3,150
3,718
4,316
4,932
6,831
8,556
9,803
12,668
15,031
16,871
19,650
24,337
26,189
28,346
23,264
27,788
36,702
40,456
66,103
76,370
93,951
100,122
113,606
166,143
167,024
158,347
320,043
103,546
64,338
98,656
103,867
46,514
67,580
ALLOC. BOOK
RESERVE
(4 )
356
626
1,515
2,116
1,653
2,665
2,894
1,647
2,417
3,150
3,718
4,316
4,932
6,831
8,556
9,803
12,668
15,031
16,871
19,650
24,337
26,189
28,346
23,805
29,111
39,387
44,502
74,578
88,428
111,725
122,372
142,820
215,008
222,119
210,580
425,613
137,702
85,561
131,199
138,129
61,857
89,872
~i-410
FUTURE BOOK
ACCRUALS
(5)
580
7,148
28,638
14,165
12,055
23,833
31,134
16,858
29,069
REM.
LIFE
(6 )
5.50
6.00
6.50
7.00
7.50
8.00
8.50
9.00
9.50
ANAL
ACCRUAL
(7)
105
1,191
4,406
2,024
1,607
2,979
3,663
1,873
3,060
Exhibit No.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 452 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 370. 00 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 22-01
NET SALVAGE PERCENT.. + 1
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2011
117,400.32
136,632.18
14B,698.65
273,198.21
325,008.46
333,730.53
373,508.49
460,300.37
469,885.47
555,686.03
403,408.01
693,368.99
25,751. 35
442,895.17
344,559.15
488,858.14
315,745.66
490,439.39
1,014,156.17
1,262,670.21
1,157,359.51
960,684.17
1,540,889.09
438,213.15
15,559,044.19
63,396
70,708
73,606
129,085
146,255
142,670
151,271
176,063
169,160
187,545
127,073
202,807
6,953
109,617
77,525
98,996
56,835
77,244
136,907
142,055
104,163
64,844
34,674
2,364
4,626,523
ALLOC. BOOK
RESERVE
(4)
84,308
94,032
97,886
171,665
194,499
189,731
201,170
234,139
224,959
249,409
168,990
269,705
9,247
145,775
103,098
131,651
75,583
102,724
182,067
188,914
138,522
86,234
46,111
3,144
5,988,218
FUTURE BOOK
ACCRUALS
(5)
31,918
41,234
49,326
98,801
127,259
140,662
168,603
221,558
240,228
300,720
230,384
416,730
16,247
292,691
238,016
352,319
237,005
382,811
821,948
1,061,130
1,007,264
864,843
1,479,369
430,687
9,415,236
REM.
LIFE
(6)
10.00
10.50
11. 00
11.50
12.00
12.50
13.00
13.50
14.00
14.50
15.00
15.50
16.00
16.50
17.00
17.50
18.00
18.50
19.00
19.50
20.00
20.50
21.50
21. 88
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 17.5
~i-411
ANAL
ACCRUAL
(7 )
3,192
3,927
4,484
8,591
10,605
11,253
1;2,969
16,412
17,159
20,739
15,359
26,886
1,015
17,739
14,001
20,133
13,167
20,692
43,260
54,417
50,363
42,187
68,808
19,684
537,950
3.46
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 453 of 491
IDAHO POWER COMPANY
ACCOUNT 370. 10 METERS - AM I
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4 )
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANUAL
ACCRUAL
(7)
SURVIVOR CURVE..IOWA 15-S2.5
NET SALVAGE PERCENT. .0
2004 4,580,242.90 2,058,041 1,496,217 3,084,026 8.26 373,369
2008 70,590.86 14,071 10,230 60,361 12.01 5,026200917,490,885.22 2,332,060 1,695,432 15,795,453 13.00 1,215,035
2010 17,239,040.11 1,149,327 835,573 16,403,467 14.00 1,171,67620118,957,401.40 149,320 108,557 8,848,844 14.75 599,922
48,338,160.49 5,702,819 4,146,009 44,192,151 3,365,028
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .13 .1 6.96
111-412
Exhibit No. 1
Case No. IPC-E-12"08
J. Spanos,lPC
Page 454 of 491
IDAHO POWER COMPANY
ACCOUNT 371.10 PHOTOVOLTAIC INSTALLATIONS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTUE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE.. IOWA 12 -S4
NET SALVAGE PERCENT.. -2
1995 8,449.16 8,115 8,618
1996 11,574.55 10,950 11,806
1998 3,005.04 2,723 3,065
2008 16,844.84 4,295 8,756 8,426 9.00 936
39,873.59 26,083 32,245 8,426 936
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .9.0 2.35
~i-413
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 455 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 371.20 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 17-R1.5
NET SALVAGE PERCENT.. -2
1980
1981
1983
1985
1991
1992
1993
1994
1995
1996
1997
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
4,944.83
716.37
146.93
793.55
222.89
440.40
1,022,618.96
87,893.82
74,769.38
88,603.82
160,851.13
101,110.12
78,244.97
107,164.55
38,054.12
90,724.66
108,392.26
95,633.67
128,411.72
128,937.46
170,391.01
192,596.19
35,004.56
2,716,667.37
4,735
675
134
701
171
328
735,668
60,857
49,572
55,980
96,415
49,625
35,351
44,045
14,042
29,613
30,567
22,722
24,578
18,644
16,561
9,477
441
1,300,902
ALLOC. BOOK
RESERVE
(4)
5,044
731
150
809
227
449
1,043,071
89,652
76,265
90,376
164,068
103,132
79,810
107,072
34,136
71,988
74,308
55,237
59,748
45,323
40,260
23,038
1,072
2,165,966
FUTURE BOOK
ACCRUALS
(5)
2,236
4,679
20,551
36,252
42,309
71,232
86,193
133,539
173,410
34,633
605,035
REM.
LIFE
(6)
10.15
10.85
11.56
12.30
13.04
13.81
14.59
15.38
16.18
16.79
COMPOSITE REMAINING LIFE AN ANNUAL ACCRUAL RATE, PERCENT .. 14.7
11-414
ANAL
ACCRUAL
(7 )
220
431
1,778
2,947
3,245
5,158
5,908
8,683
10,718
2,063
41,151
1. 51
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 456 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 30 - Rl
NET SALVAGE PERCENT.. -25
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
187.09
708.97
824.53
1,294.37
2,151.03
3,318.37
4,842.08
8,367.92
4,400.73
8,061.98
9,266.42
13,418.81
18,059.70
16,093.47
16,407.54
21,289.47
15,494.47
28,696.12
31,546.51
35,885.35
50,358.03
56,516.92
51,732.28
67,328.38
75,718.90
42,828.34
28,027.41
14,500.35
65,727.98
116,615.16
343,867.59
379,451.89
521,112.13
133,293.54
40,480.84
46,864.50
6,621.84
20,908.26
62,770.40
128,459.24
78,908.51
100,348.01
225
844
970
1,507
2,477
3,780
5,455
9,323
4,846
8,774
9,958
14,235
18,910
16,617
16,701
21,343
15,294
27,871
30,140
33,687
46,413
51,100
45,869
58,464
64,330
35,565
22,726
11,467
50,638
87,413
250,306
267,988
356,310
88,OB5
25,807
28,763
3,901
11,805
33,843
65,943
38,468
46,244
ALLOC. BOOK
RESERVE
(4)
234
886
1,031
1,618
2,689
4,148
6,053
10,460
5,501
10,077
11,583
16,774
22,575
20,117
20,509
26,612
19,368
35,870
39,433
44,857
62,948
70,646
64,665
84,160
92,640
51,216
32,727
16,513
72,922
125,881
360,459
385,922
513,112
126,849
37,164
41,421
5,618
17,000
48,736
94,963
55,397
66,595
~i-415
FUTURE BOOK
ACCRUALS
(5)
2,009
2,319
21307
1,612
9,238
19,888
69,375
88,393
138,278
39,768
13,437
17,160
2,659
9,135
29,727
65,611
43,239
58,840
REM.
LIFE
(6)
9.61
10.07
10.54
11.02
11. 51
12.01
12.53
13.05
13.59
14.14
14.70
15.27
15.86
16.45
17.06
17.68
18.30
18.94
ANAL
ACCRUAL
(7)
209
230
219
146
803
1,656
5,537
6,773
10,175
2,812
914
1,124
168
555
1,742
3,711
2,363
3,107
Exhibit No. 1
Case No. IPC-E-12-D8
J. Spanos, IPC
Page 457 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 30-R1
NET SALVAGE PERCENT.. -25
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
173,475.38
258,112.59
21,038.67
123,919.99
135/501.56
120,092.90
16,267.99
97,275.51
89,985.35
121,478.85
126,181.95
86,579.01
137,541.82
169,146.83
32,212.25
4,381,566.08
75,317
105,074
7,399
40,119
40,029
32,075
3,877
20,388
16,234
18,374
15,300
7,936
8,424
5,216
255
2,330,422
ALLOC. BOOK
RESERVE
(4)
108,462
151,314
10,655
57,774
57,645
46,190
5,583
29,360
23,378
26,460
22,033
11,429
12,131
7,512
367
3,298,242
FUTE BOOK
ACCRUALS
(5 )
108,382
171,327
15,643
97,126
111,732
103,926
14,752
92,234
89,104
125,389
135,694
96,795
159,796
203,922
39,898
2,178,716
REM.
LIFE
(6)
19.58
20.23
21.56
22.23
22.91
23.59
24.28
24.97
25.67
26.37
27.09
27.80
28.53
29.26
29.81
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 20.6
~i-416
ANAL
ACCRUAL
(7)
5,535
8,469
726
4,369
4,877
4,406
608
3,694
3,471
4,755
5,009
3,482
5,601
6,969
1,338
105,553
2.41
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 458 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
INTERIM SURVIVOR CURVE.. IOWA 100-S0. 5
PROBABLE RETIREMENT YEAR.. 6 - 2 041
NET SALVAGE PERCENT.. -5
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
21,755,499.02
516,510.65
26,073.10
186,524.00
2,B79.03
30,315.95
176,155.21
116,852.95
199,324.01
25,834.38
160,487.30
29,168.44
505,561.59
782,849.94
502,411.96
115,204.62
668,358.05
132,332.14
255,257.73
344,070.49
331,255.77
26,862,926.33
9,195,788
211,663
10,338
71,382
1,059
10,696
59,382
37,454
60,351
7,350
42,553
7,142
113,042
157,362
89,053
17,504
83,680
12,828
17,019
11,882
2,929
10,220,457
7,577,095
174,405
8,518
58,817
873
8,813
48,929
30,861
49,728
6,056
35,063
5,885
93,144
129,662
73,377
14,423
68,950
10,570
14,023
9,791
2,413
8,421,396
FUTURE BOOK
ACCRUALS
(5)
15,266,179
367,931
18,859
137,033
2,150
23,019
136,034
91,835
159,562
21,070
133,449
24,742
437,696
692,330
454,156
106,542
632,826
128,379
253,998
351,483
345,406
19,784,677
REM.
LIFE
(6)
28.42
28.48
28.53
28.58
28.64
28.69
28.74
28.79
28.85
28.90
28.95
29.00
29.05
29.10
29.15
29.20
29.25
29.30
29.35
29.40
29.44
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 28.6
~i-417
ANAL
ACCRUAL
(7)
537,163
12,919
661
4,795
75
802
4,733
3,190
5,531
729
4,610
853
15,067
23,791
15,580
3,649
21,635
4,382
8,654
11,955
11,733
692,507
2.58
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 459 of 491
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTUES AN IMPROVEMENTS - EXCLUDING CHQ BUILDING
YEAR
(1 )
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 55-SO. 5
NET SALVAGE PERCENT.. -5
1919
1929
1937
1939
1940
1942
1945
1946
1947
1948
1949
1950
1951
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
49.26
1,434.74
110.10
90,151.03
5,194.69
118.03
126.36
800.00
1,835.80
18.15
441. 638,097.42
85,531.18
10,709.44
110,050.36
737.42
15,753.59
30,047.74
105,033.04
12,429.07
38,275.45
16,859.76
66,465.84
6,660.15
283,544.76
212,051.40
65,287.19
15,894.49
40,829.03
3,815.27
1,970.65
20,501. 43
4,734.43
23,048.71
237,125.73
17,054.57
217,204.64
98,911.63
371,666.21
95,673.24
726,746.87
276,370.55
46
1,245
90
72,113
4,119
92
96
600
1,363
13
321
5,830
60,906
7,460
75,803
502
10,598
19,968
68,938
8,053
24,479
10,641
41,379
4,088
171,541
126,427
38,326
9,185
23,220
2,134
1,084
11,076
2,512
11,999
121,095
8,534
106,445
47,453
174,336
43,854
325,074
120,559
ALLOC. BOOK
RESERVE
(4)
47
1,268
92
73,443
4,195
94
98
611
1,388
13
327
5,938
62,029
7,598
77,201
511
10,793
20,336
70,209
8,202
24,930
10,837
42,142
4,163
174,705
128,759
39,033
9,354
23,648
2,173
1,104
11,280
2,558
12,220
123,328
8,691
1081408
48,328
177,551
44,663
331,069
122,783
~i-418
FUTURE BOOK
ACCRUALS
(5 )
5
238
24
21,216
1,259
30
35
229
540
6
137
2,564
27,779
3,647
38,352
263
5,748
11,214
40,076
4,849
15,259
6,866
27,647
2,830
123,017
93,895
29,519
7,335
19,222
1,833
965
10,247
2,413
11,981
125,654
9,216
119,657
55,529
212,699
55,794
432,015
167,406
REM.
LIFE
(6)
6.17
9.56
12.37
13.10
13.47
14.21
15.34
15.72
16.11
16.50
16.90
17.29
17.70
18.51
18.92
19.34
19.76
20.19
20.62
21.06
21. 50
21.94
22.39
22.85
23.31
23.77
24.25
24.73
25.21
25.70
26.20
26.70
27.21
27.73
28.25
28.79
29.33
29.87
30.43
30.99
31. 57
32.15
ANAL
ACCRUAL
(7)
1
25
2
1,620
93
2
2
15
34
8
148
1,569
197
2,027
14
291
555
1,944
230
710
313
1,235
124
5,277
3,950
1,217
297
762
71
37
384
89
432
4,448
320
4,080
1, B59
6,990i,800
13,684
5,207
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos,lPC
Page 460 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AN IMPROVEMENTS - EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 55-SO. 5
NET SALVAGE PERCENT.. - 5
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
1,053,183.09
2,970,686.16
551,193.79
3,949,763.62
272,908.67
66,441.02
54,824.58
69,774.79
279,863.23
264,562.54
1,397,601.67
227,057.96
4,095,341.97
161,894.01
116,451.58
1,266,823.49
242,325.36
1,870,215.90
815,915.11
1,432,133.05
311,090.73
24,002.63
1,271,413.86
3,106,980.68
578,423.38
3,282,199.23
2,320,078.35
4,454,409.95
932,365.87
5,685,347.89
46,444,635.21
447,568
1,228,411
221,610
1,541,285
103,211
24,316
19,384
23,791
91,845
83,387
421,828
65,499
1,125,081
42,218
28,723
294,086
52,692
378,823
152,803
246,072
48,523
3,359
157,048
332,170
52,013
238,726
127,553
164,962
17,445
27,162
9,525,191
ALLOC. BOOK
RESERVE
(4 )
455,823
1,251,067
225,697
1,569,711
105,115
24,764
19,742
24,230
93,539
84,925
429,608
66,707
1,145,831
42,997
29,253
299,510
53,664
385,809
155,621
250,610
49,418
3,421
159,944
338,296
52,972
243,129
129,906
168,004
17,767
27,663
9,700,863
FUTURE BOOK
ACCRUALS
(5)
650,019
1,868,153
353,056
2,577,541
181,439
44,999
37,824
49,034
200,317
192,866
1,037,874
171,704
3,154,278
126,992
93,021
1,030,655
200,778
1,577,918
701,090
1,253,130
277,227
21,782
1,175,041
2,924,034
554,373
3,203,180
2,306,176
4,509,126
961,217
5,941,952
39,066,004
REM.
LIFE
(6 )
32.74
33.34
33.94
34.56
35.19
35.83
36.48
37.14
37.81
38.49
39.19
39.89
40.61
41. 34
42.08
42.84
43.61
44.39
45.19
46.00
46.83
47.67
48.53
49.40
50.29
51.19
52.12
53.06
54.02
54.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 44.3
~i-419
ANAL
ACCRUAL
(7)
19,854
56,033
10,402
74,582
5,156
1,256
1,037
1,320
5,298
5,011
26,483
4,304
77,672
3,072
2,211
24,058
4,604
35,547
15,514
27,242
5,920
457
24,213
59,191
11,024
62,574
44,247
84,982
17,794
108,529
881,650
1. 90
Exhibit NO.1
Case No. IPC-E-12-0B
J. Spanos, IPC
Page 461 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 390.20 LEASEHOLD IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 35 - S 3
NET SALVAGE PERCENT.. 0
1946
1947
1949
1950
1957
1969
1973
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
1,700.68
1,186.96
3,414.44
1,040.07
60.48
1,744.37
1,622.85
9,250.32
229.52
15,204.38
200,218.82
299,289.99
429,924.66
49,341.35
487,726.07
310,741.41
42,419.67
104,434.73
41,964.66
174,654.38
306,646.61
18,337.21
53,469.71
42,710.67
34,394.35
1,404,511.96
9,418.63
226,812.33
246,593.27
2,121,852.32
186,985.65
125,778.07
86,068.10
193,033.93
38,040.26
1,254,142.71
554,261.75
1,672
1,163
3,319
1,007
57
1,512
1,352
7,207
176
11,455
148,048
216,857
304,756
34,159
329,147
204,023
27,027
64,451
24,999
100,201
168,919
9,211
25,498
19,257
14,593
557,788
3,480
77,504
77,359
605,640
48,029
28,749
17,214
33,092
5,434
143,336
47,506
ALLOC. BOOK
RESERVE
(4 )
1,701
1,187
3,414
1,040
60
1,744
1,623
9,250
230
15,194
196,377
287,648
404,241
45,310
436,594
270,624
35,850
85,490
33,160
132,911
224,061
12,218
33,822
25,543
19,357
739,873
4,616
102,804
102,612
803,346
63,708
38,134
22,833
43,895
7,20B
190,126
63,014
~i-420
FUTRE BOOK
ACCRUALS
(5)
10
3,842
11,642
25,684
4,031
51,132
40,117
6,570
18,945
8,805
41,743
82,586
6,119
19,648
17,168
15,037
664,639
4,803
124,008
143,981
1,318,506
123,278
87,644
63,235
149,139
30,832
1,064,017
491,248
REM.
LIFE
(6)
8.63
9.12
9.64
10.19
10.77
11.38
12.02
12.70
13.40
14.15
14.92
15.72
17.42
18.31
19.22
20.15
21.10
22.07
23.04
24.02
25.01
26.01
27.00
28.00
29.00
30.00
31.00
32.00
ANAL
ACCRUAL
(7)
1
421
1,208
2,521
374
4,493
3,338
517
1,414
622
2,798
5,254
351
1,073
893
746
31,499
218
5,382
5,994
52,719
4,740
3,246
2,258
5,143
1,028
34,323
15,352
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 462 of 491
IDAHO POWER COMPANY
ACCOUNT 390.20 LEASEHOLD IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
REM.
LIFE
(6)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
SURVIVOR CURVE. .IOWA 35 -83
NET SALVAGE PERCENT. .0
2009 862,493.30 49,283 65,371 797,122 33.00
2010 5,351.32 153 203 5,148 34.002011169,186.41 1,208 1,602 167,584 34.75
10,116,258.37 3,415,841 4,527,994 5,588,264
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 25.7
~i-421
ANAL
ACCRUAL
(7)
24,155
151
4,823
217,055
2.15
Exibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 463 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 391.10 OFFICE FURITURE AN EQUIPMENT - FURITURE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2011
871.00
45,942.54
209,729.76
383,874.32
2,533,053.09
395,605.01
779,897.13
653,976.65
178,051.77
812,704.16
524,841.90
816,163.95
877,180.30
340,343.55
543,173.12
365,367.56
414,961.17
881,170.82
326,534.15
1,523,600.64
1,501,148.33
396,899.18
187,592.71
14,692,682.81
871
45,943
209,730
383,874
2,406,400
356,045
662,913
523,181
133,539
568,893
341,147
489,698
482,449
170,172
244,428
146,147
145,236
264,351
81,634
304,720
225,172
19,845
2,345
8,208,733
ALLOC. BOOK
RESERVE
(4 )
871
45,943
209,730
383,874
2,533,053
395,605
779,893
615,503
157,104
669,281
401,347
576, ILL
567,583
200,201
287,561
171,937
170,865
310,999
96,039
358,492
264,906
23,347
2,759
9,223,004
FUTE BOOK
ACCRUALS
(5)
4
38,474
20,948
143,423
123,495
240,053
309,597
140,143
255,612
193,431
244,096
570,172
230,495
1,165,109
1,236,242
373,552
184,834
5,469,679
REM.
LIFE
(6)
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
19.00
19.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 12.9
~i-422
ANAL
ACCRUAL
(7)
1
9,618
4,190
23,904
17,642
30,007
34,400
14,014
23,237
16,119
18,777
40,727
15,366
72,819
72,720
19,661
9,359
422,561
2.88
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 464 of 491
IDAHO POWER COMPANY
ACCOUNT 391.20 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT - COMPUTERS
YEAR
(1)
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0
2001
2002
2006
2007
2008
2009
2010
2011
452.01
300,045.51
1,073,937.05
6,522,188.97
7,831,913.09
1,548,644.61
3,248,912.79
3,313,944.90
23,840,038.93
452
300,046
1,073,937
5,217,751
4,699,148
619,458
649,783
165,697
12,726,272
ALLOC. BOOK
RESERVE
(4)
452
300,046
1,073,937
6,423,337
5,784,908
762,587
799,918
203,982
15,349,167
FUTURE BOOK
ACCRUALS
(5 )
98,852
2,047,005
786,058
2,448,995
3,109,963
8,490,872
REM.
LIFE
(6)
1. 00
2.00
3.00
4.00
4.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 3.2
~i-423
ANAL
ACCRUAL
(7)
98,852
1,023,502
262,019
612,249
654,729
2,651,351
11.12
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 465 of 491
IDAHO POWER COMPANY
ACCOUNT 391.21 OFFICE FURNITUE AND EQUIPMENT - EDP EQUIPMENT - SERVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5 )
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE. .IOWA 8-L2
NET SALVAGE PERCENT. .0
2005 207,480.67 112,818 138,642 68,839 3.65 18,8602006103,656.35 51,439 63,213 40,443 4.03 10,035200714B,420.48 63,821 78,429 69,991 4.56 15,34920082,231,295.74 764,219 939,147 1,292,149 5.26 245,65620091,629,087.41 386,908 475,471 1,153,616 6.10 189,117201023,744.21 2,909 3,575 20,169 7.02 2,8732011466,886.90 14,590 17,929 448,958 7.75 57,930
4,810,571.76 1,396,704 1,716,406 3,094,166 539,820
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .5.7 11.22
~i-424
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 466 of 491
IDAHO POWER COMPANY
ACCOUNT 392.10 TRASPORTATION EQUIPMENT - AUTOMOBILES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6 )
ANAL
ACCRUAL
(7)
SURVIVOR CURVE.. IOWA 12-L2
NET SALVAGE PERCENT.. +15
1989 11,645.03 8,026 7,115 2,783 2.27 1,226200041,151.97 20,667 18,322 16,657 4.91 3,392200124,154.27 11,686 10,360 10,171 5.17 1,967
2002 66,001. 91 30,529 27,064 29,038 5.47 5,309
2003 19,171.57 8,379 7,428 8,868 5.83 1,521
2004 23,033.46 9,332 8,273 11,305 6.28 1,800200629,645.56 9,429 8,359 16,840 7.51 2,242200746,815.96 12,270 10,878 28,916 8.30 3,484
2008 92,494.45 18,672 16,553 62,067 9.15 6,783200941,549.60 5,739 5,088 30,229 10.05 3,008201065.00 5 4 51 11.01 5
2011 271,286.09 4,803 4,258 226,335 11.75 19,263
667,014.87 139,537 123,702 443,261 50,000
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .8.9 7.50
~i-425
Exhibit No. 1
Case No. IPC-E-12-QS
J. Spanos, IPC
Page 467 of 491
IDAHO POWER COMPANY
ACCOUNT 392.30 TRASPORTATION EQUIPMENT - AIRCRAFT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE.. IOWA 10-S2. 5
NET SALVAGE PERCENT.. + 5 0
2002 1,854,899.54 679,821 866,558 60,892 2.67 22,806
2003 134,463.01 45,986 58,618 8,614 3.16 2,726
2004 55,385.14 17,308 22,062 5,631 3.75 1,5022005535,472.05 148,861 189,751 77,985 4.44 17,564
2,580,219.74 891,976 1,136,989 153,121 44,598
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .3.4 1. 73
111-426
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 468 of491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 392.40 TRASPORTATION EQUIPMENT - SMAL TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 12 - L2
NET SALVAGE PERCENT.. +15
1981
1982
1984
1987
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
29,607.52
9,884.63
13,349.24
22,959.78
47,432.05
65,857.67
109,709.44
94,732.60
179,365.57
135,934.18
18,327.79
281,702.67
1,229,367.83
867,598.25
542,100.99
5,577.07
1,197,316.93
1,533,214.67
1,231,985.30
935,299.62
1,695,375.36
2,165,560.27
2,583,326.76
1,966,197.84
440,704.50
1,140,201.59
82,824.26
18,625,514.38
23,593
7,758
10,136
16,491
32,690
44,363
72,194
60,728
111,932
82,421
10,788
160,830
680,093
465,211
281,462
2,801
579,255
709,180
538,432
378,955
620,856
688,745
677,040
396,926
60,872
79,957
1,466
6,795,175
ALLOC. BOOK
RESERVE
(4)
22,617
7,437
9,717
15,809
31,338
42,528
69,208
58,216
107,302
79,012
10,342
154,177
651,960
445,967
269,819
2,685
555,293
679,843
516,159
363,279
595,173
660,254
649,033
380,506
58,354
76,650
1,405
6,514,083
FUTUE BOOK
ACCRUALS
(5)
2,549
965
1,630
3,707
8,979
13,451
24,045
22,307
45,159
36,532
5,237
85,270
393,003
291,492
190,967
2,056
462,426
623,389
531,029
431,726
845,896
1,180,472
1,546,795
1,290,762
316,245
892,521
68,996
9,317,604
REM.
LIFE
(6)
0.75
0.92
1. 28
1. 86
2.27
2.49
2.71
2.95
3.19
3.44
3.69
3.94
4.19
4.43
4.67
4.91
5.17
5.47
5.83
6.28
6.83
7.51
8.30
9.15
10.05
11.01
11.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 6.8
111-427
ANAL
ACCRUAL
(7)
2,549
965
1,273
1,993
3,956
5,402
8,873
7,562
14,156
10,620
1,419
21,642
93,795
65,800
40,892
419
89,444
113,965
91,086
68,746
123,850
157,187
186,361
141,067
31,467
81,065
5, B72
1,371,426
7.36
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 469 of 491
YEAR
(i)
IDAHO POWER COMPANY
ACCOUNT 392.50 TRASPORTATION EQUIPMENT - MISCELLANEOUS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 12 -L2
NET SALVAGE PERCENT.. +15
1991
1993
1995
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
21,520.36
11,114.81
11,792.39
6,877.13
6,182.25
60,218.51
29,815.69
75,758.58
6,841.06
70,928.00
41,012.75
11 7,948.31
19,031.46
55,359.18
678.30
64,591. 57
112,057.46
40,397.06
752,124.87
14,161
6,936
6,941
3,804
3,315
31,266
14,974
36,652
3,164
30,999
16,617
43,193
6,053
14,509
137
8,922
7,858
715
250,216
ALLOC. BOOK
RESERVE
(4)
18,292
9,448
10,024
5,846
5,255
50,999
24,425
59,785
5,161
50,564
27,105
70,454
9,873
23,666
223
14,554
12,818
1,166
399,658
FUTURE BOOK
ACCRUALS
(5 )
187
918
4,610
654
9,725
7,756
29,802
6,304
23,389
354
40,349
82,431
33,172
239,648
REM.
LIFE
(6)
4.67
4.91
5.17
5.47
5.83
6.28
6.83
7.51
8.30
9.15
10.05
11.01
11.75
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 9.0
~i-428
ANAL
ACCRUAL
(7)
40
187
892
120
1,668
1,235
4,363
839
2,818
39
4,015
7,487
2,823
26,526
3.53
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 470 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 392.60 TRASPORTATION EQUIPMENT - LAGE TRUCKS (HYD)
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 20 - L2
NET SALVAGE PERCENT.. +15
1982
1983
1984
1985
1986
1987
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
48,219.57
79,284.44
171,984.68
56,691.28
226,582.24
287,176.67
458,238.38
409,084.50
941,282.81
676,006.82
1,114,664.78
265,159.40
214,912.11
1,317,261.75
1,687,414.97
491,171.38
1,460,113.44
1,279,839.11
1,657,131.19
1,089,547.86
938,297.08
905,530.26
2,701,894.34
3,640,895.90
3,441,889.55
1,940,465.49
1,647,215.76
29,608.84
29,177,564.60
29,592
47,814
101,892
32,984
129,327
160,984
242,660
212,458
47B,854
337,006
543,371
126,103
99,375
590,067
727,909
202,485
570,284
468,325
560,607
334,791
257,211
216,286
546,593
597,289
430,064
163,290
70,007
315
8,277,943
ALLOC. BOOK
RESERVE
(4)
30,771
49,718
105,950
34,298
134,478
167,395
252,324
220,919
497,925
350,428
565,011
131,125
103,333
613,567
756,898
210,549
592,996
486,976
582,934
348,124
267,455
224,900
568,361
621,077
447,191
169,793
72,795
328
8,607,619
FUTRE BOOK
ACCRUALS
(5 )
10,216
17,674
40,237
13,890
58,117
76,705
137,179
126,803
302,165
224,178
382,454
94,260
79,342
506,105
677,405
206,947
648,100
600,887
825,628
577,992
530,098
544,801
1,728,249
2,473,685
2,478,415
1,479,603
1,327,338
24,840
16,193,311
REM.
LIFE
(6)
5.56
5.81
6. 06
6.31
6.57
6.81
7.54
7.78
8.03
8.27
8.53
8.81
9.12
9.46
9.85
10.30
10.81
11 .39
12.04
12.77
13 .55
14.38
15.24
16.14
17.06
18.02
19.00
19.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 13.4
~i-429
ANAL
ACCRUAL
(7)
1,837
3,042
6,640
2,201
8,846
11,264
18,194
16,299
37,630
27,107
44,836
10,699
8,700
53,499
68,772
20,092
59,954
52,756
68,574
45,262 .
39,122
37,886
113,402
153,264
145,276
82,109
69,860
1,258
1,208,381
4.14
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 471 of 491
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 392.70 TRASPORTATION EQUIPMENT - LARGE TRUCKS (NON-HYD)
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 20-L2
NET SALVAGE PERCENT.. + 1 5
1958
1961
1973
1976
1977
1978
1980
1981
1983
1984
1985
1986
1987
1988
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2004
2005
2006
2007
2008
2010
2011
1,082.03
9,467.40
27/777.04
13/826.74
14/731.22
63/897.41
20 1721. 75
78,590.65
246,190.60
86/033.32
54,502.42
82,714.48
63 1501. 02
54 1511. 19
190/933.02
315,231.62
13,296.47
79/802.95
106,156.43
64,071.71
338/692.40
5,113.89
92,676.71
988.76
290/637.69
189,747.75
132,143.64
498,888.07
142,819.04
72,719.89
471/783.94
110/642.03
484,854.24
12,826.76
4,431/574.28
886
7,548
19 1467
9,314
9,786
41,821
13,148
49,066
148,471
50,970
31/711
47,211
35,597
29,978
101/109
163/716
6,764
39,784
51,749
30,471
156,611
2,291
39,978
408
113,516
69,433
44,704
136,758
34 1112
14,711
77/396
13 1825
20,606
136
1/613,052
ALLOC. BOOK
RESERVE
(4 )
920
8,047
23,610
11,469
12 1050
51,498
16,190
60/419
182,824
62,764
39,048
58/135
43,833
36,914
124,504
201,597
8,329
48,989
63,723
37,521
192,848
2/821
49,228
502
139,782
85,499
55,048
168,401
42,005
18,115
95,304
17,024
25,374
167
1,984,502
FUTURE BOOK
ACCRUALS
(5 )
284
472
2/815
1,423
6,383
26,438
10,364
7,279
12,172
10,143
9,421
37,789
66,350
2,973
18,844
26,510
16/940
95/041
1/526
29,547
338
107,260
75,787
57 1274
255/654
79,391
43,697
305,712
77 1022
386,752
10,736
1/782,336
REM.
LIFE
(6)
4.15
4.37
4.60
5.07
5.31
5.81
6.06
6.31
6.57
6.81
7.06
7.54
7.78
8.03
8.27
8.53
8.81
9.12
9.46
9.85
10.30
10.81
11.39
12.04
13.55
14.38
15.24
16.14
17.06
19.00
19.75
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 12.5
~i-430
ANAL
ACCRUAL
(7 )
68
108
612
281
1,202
4,550
1,710
1/154
1,853
1/489
1,334
5,012
8,528
370
2,279
3,108
1,923
10,421
161
3,000
33
9,922
6,654
4,757
18,867
5,521
2/867
18,941
4,515
20 1355
544
142,139
3.21
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 472 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 392.90 TRASPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. IOWA 35-S1
NET SALVAGE PERCENT.. + 15
1947
1949
1951
1955
1957
1963
1966
1967
1969
1970
1971
1972
1973
1974
1975
1976
1978
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
508.72
1,498.37
7,458.48
1,271. 97
8,200.00
18,541.81
914.78
4,479.88
19,006.72
3,967.48
17,628.52
3,884.47
56.53
21,694.71
85,229.57
7,658.09
3,233.85
6,247.59
2,763.39
62,089.71
89,148.28
223,854.17
78,350.65
17,596.25
75,208.56
105,338.41
32,464.99
119,228.66
71,019.48
437,643.92
44,063.91
116,533.09
102,270.99
67,047.38
244,401.92
40,329.26
85,233.75
172,038.54
150,469.36
194,084.36
59,358.53
65,062.53
413
1,195
5,845
961
6,072
12,870
612
2,960
12,228
2,517
11,024
2,393
34
12,951
50,049
4,419
1,799
3,341
1,447
31,801
44,621
109,327
37,314
8,158
33,881
46,048
13,750
48,819
28,062
166,335
16,073
40,668
34,027
21,184
73,007
11,332
22,377
41,906
33,728
39,641
10,898
10,555
ALLOC. BOOK
RESERVE
(4)
432
1,274
6,340
1,081
6,970
15,473
736
3,559
14,701
3,026
13,254
2,877
41
15,571
60,173
5,313
2,163
4,017
1,740
38,234
53,647
131,441
44,862
9,80B
40,734
55,363
16,531
58,694
33,73B
199,981
19,324
48,894
40,910
25,469
87,775
13,624
26,903
50,383
40,551
47,660
13,102
12,690
~i-431
FUTURE BOOK
ACCRUALS
(5 )
288
42
249
1,455
346
1,730
425
7
2,870
12,272
1,196
586
1,293
609
14,542
22,129
58,835
21,736
5,149
23,193
34,175
11,064
42,650
26,629
172,016
18,130
50,159
46,020
31,521
119,967
20,656
45,546
95,850
87,348
117,312
37,353
42,613
REM.
LIFE
(6)
6.42
7.44
7.79
8.51
8.88
9.25
9.63
10.02
10.42
10.82
11. 24
12.09
12.98
13 .44
13.91
14.39
14.89
15.39
15.91
16.45
17.00
17.56
18.14
18.73
19.35
19.98
20.63
21. 30
21. 99
22.70
23.43
24.19
24.97
25.77
26.59
27.44
28.32
ANAL
ACCRUAL
(7 )
45
6
32
171
39
187
44
1
275
1,134
106
48
100
45
1,045
1,538
3,951
1,412
324
1,410
2,010
630
2,351
1,422
8,890
907
2,431
2,161
1,433
5,285
882
1,883
3,839
3,390
4,412
1,361
1,505
Exhibit NO.1
Case No. IPC-E-12-o8
J. Spanos, IPC
Page 473 of 491
IDAHO POWER COMPANY
ACCOUNT 392.90 TRASPORTATION EQUIPMENT - TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CURVE..IOWA 35-S1
NET SALVAGE PERCENT..+15
2005 318,538.60 44,791 53,851 216,907 29.21 7,426
2006 265,944.42 31,453 37,816 188,237 30.13 6,2472007369,412.79 35,259 42,391 271,610 31.07 8,742200849,940.14 3,602 4,331 38,118 32.03 1,190200986,223.02 4,167 5,010 68,280 33.01 2,068201046,762.93 1,136 1,366 38,382 34.00 1,129
2011 164,270.91 997 1,198 138,432 34.75 3,984
4,168,174.44 1,178,047 1,415,022 2,127,926 87,491
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .24.3 2.10
~i-432
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos. IPC
Page 474 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 393.00 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. 25 - SQUARE
NET SALVAGE PERCENT.. 0
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
39,205.12
7,738.96
787.16
18,207.00
40,131.20
42,455.27
37,843.85
10,653.83
31,809.71
39,546.66
44,523.81
110,557.33
4,640.77
29,744.86
33,635.12
52,588.84
32,043.92
104,837.43
26,202.34
2,168.12
185,106.70
136,650.86
256,638.98
171,620.58
67,930.21
1,527,268.63
39,205
7,429
724
16,022
33,710
33,964
28,761
7,671
21,631
25,310
26,714
61 ,912
2,228
13,088
13,454
18,932
10,254
29,354
6,289
434
29,617
16,398
20,531
6,865
679
471,176
ALLOC. BOOK
RESERVE
(4)
39,205
7,739
787
18,207
39,899
40,199
34,041
9,079
25,602
29,957
31,618
73,278
2,637
15,491
15,924
22,408
12,137
34,743
7,444
514
35,054
19,408
24,300
8,125
804
548,600
FUTURE BOOK
ACCRUALS
(5)
232
2,256
3,803
1,575
6,208
9,590
12,906
37,279
2,004
14,254
17,711
30,181
19,907
70,094
18,758
1,654
150,053
117,243
232,339
163,496
67,126
978,669
REM.
LIFE
(6)
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00
21.00
22.00
23. 00
24.00
24.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 19.4
111-433
ANAL
ACCRUAL
(7)
58
451
634
225
776
1,066
1,291
3,389
154
I, 018
1,181
1,886
1,171
3,894
987
83
7,145
5,329
10,102
6,812
2,712
50,364
3.30
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 475 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 394.00 TOOLS, SHOP AN GARGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
195,448.93
105,259.95
155,375.47
238,458.34
155,609.12
337,712.15
223,924.99
94,237.55
193,259.98
362,505.64
203,889.40
301,924.33
210,926.88
352,999.19
406,261.92
126,189.81
289,705.39
571,472.30
656,258.11
386,103.19
200,419.08
5,767,941.72
195,449
99,997
139,838
202,690
124,487
253,284
156,747
61,254
115,956
199,378
101,945
135,866
84,371
123,550
121,879
31,547
57,941
85,721
65,626
19,305
2,505
2,379,336
ALLOC. BOOK
RESERVE
(4)
195,449
105,260
153,628
222,678
136,763
278,261
172,205
67,295
127,391
219,039
111,998
149,264
92,691
135,734
133,898
34,658
63,655
94,174
72,098
21,209
2,752
2,590,100
FUTE BOOK
ACCRUALS
( 5)
1,747
15,780
18,846
59,451
51,720
26,943
65,869
143,467
91,891
152,660
118,236
217,265
272,364
91,532
226,050
477,298
584,160
364,894
197,667
3,177,842
REM.
LIFE
(6 )
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
19.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 13.3
111-434
ANAL
ACCRUAL
(7)
874
5,260
4,712
11,890
8,620
3,849
8,234
15,941
9,189
13,878
9,853
16,713
19,455
6,102
14,128
28,076
32,453
19,205
10,008
238,440
4.13
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 476 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 395.00 LABORATORY EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. 20 - SQUARE
NET SALVAGE PERCENT.. 0
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
749,944.12
254,363.41
487,780.33
612,914.19
345,423.74
558,248.22
823,945.83
97,150.42
583,575.60
737,649.20
883,297.70
339,181.18
529,682.11
403,526.94
383,788.29
580,582.57
634,672.81
910,338.60
1,204,211.50
826,417.95
326,868.90
12,273,563.61
749,944
241,645
439,002
520,977
276,339
418,686
576,762
63,148
350,145
405,707
441,649
152,632
211,873
141,234
115,136
145,146
126,935
136,551
120,421
41,321
4,086
5,679,339
ALLOC. BOOK
RESERVE
(4)
749,944
252,480
458,687
544,337
288,730
437,460
602,624
65,980
365,845
423,899
461,452
159,476
221,373
147,567
120,299
151, 654
132,627
142,674
125,820
43,174
4,269
5,900,371
FUTURE BOOK
ACCRUALS
(5)
1,883
29,093
68,577
56,694
120,788
221,322
31,170
217,731
313,750
421,846
179,705
308,309
255,960
263,489
428,929
502,046
767,665
1,078,392
783,244
322,600
6,373,193
REM.
LIFE
(6)
1.00
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
19.75
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 12.1
~i-435
ANAL
ACCRUAL
(7)
1,883
14,546
22,859
14,174
24,158
36,887
4,453
27,216
34,861
42,185
16,337
25,692
19,689
18,821
28,595
31,378
45,157
59,911
41,223
16,334
526,359
4.29
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 477 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUNE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. IOWA 20-01
NET SALVAGE PERCENT.. +30
1960
1961
1965
1966
1967
1969
1976
1977
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
31,463.39
80.00
18,523.10
12,528.60
6,151.43
2,000.00
806.83
1,316.68
61,158.83
194,007.15
818,658.40
393,448.52
365,655.12
73,884.80
84,455.11
15,201. 00
20,808.89
63,085.03
112,924.20
100,525.54
60,516.97
14,521.41
1,071,078.20
84,146.07
177,513.37
288,438.17
90,694.34
76,734.08
239,653.69
475,730.81
122,226.83
71,102.44
284,868.22
1,038,532.85
492,431.14
1,317,919.85
331,311.55
22,024
56
12,966
8,770
4,306
1,400
494
783
33,179
101,854
415,469
192,790
172,772
33,618
36,949
6,384
8,376
24,288
41,500
35,184
20,122
4,574
318,646
23,561
46,597
70,667
20,633
16,114
46,133
83,253
19,251
9,954
34,896
109,046
43,088
92,254
17,394
ALLOC. BOOK
RESERVE
(4 )
22,024
56
12,966
8,770
4,306
1,400
565
922
42,811
135,805
573,061
275,414
255,959
51,719
59,119
10,641
14,566
44,160
79,047
70,368
42,362
10,165
749,755
55,946
110,645
167,800
48,993
38,263
109,544
197,686
45,712
23,636
82,861
258,932
102,313
219,059
41,303
111-436
FUTURE BOOK
ACCRUALS
(5 )
2,956
13,614
34,107
14,493
15,451
58,214
135,326
39,847
26,136
116,547
468,041
242,389
703,485
190,615
REM.
LIFE
(6 )
12.00
12.50
13.00
13.50
14.00
14.50
15.00
15.50
16.00
16.50
17.00
17.50
18.00
18.50
ANUAL
ACCRUAL
(7)
246
1,089
2,624
1,074
1,104
4,015
9,022
2,571
1,634
7,063
27,532
13,851
39,082
10,304
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 476 of 491
IDAHO POWER COMPANY
ACCOUNT 396.00 POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEA
(1)
ORIGINAL
COST
(2)
REM.
LIFE
(6)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5 )
SURVIVOR CURVE. .IOWA 20-01
NET SALVAGE PERCENT. .+30
2009 589,518.65 20,633 48,993 363,670 19.00
2010 687,555.17 12,032 28,570 452,719 19.50
2011 33,982.08 143 340 23,447 19.88
9,925,158.51 2,162,153 4,046,557 2,901,054
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 17.6
~i-437
ANAL
ACCRUAL
(7)
19,141
23,216
1,179
164,747
1.66
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 479 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 397.10 COMMUICATION EQUIPMENT - TELEPHONE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JU 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. 15 - SQUARE
NET SALVAGE PERCENT.. 0
1993
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
9,897.52
72,227.26
114,903.96
558,720.64
405,450.47
314,724.41
344,850.07
360,374.72
1,204,044.19
514,667.71
399,948.64
488,001.50
35,903.37
319,752.36
717,445.74
222,342.62
8,740.65
6,091,995.83
9,898
72,227
114,904
521,471
351,392
251,780
252,889
240,251
722,427
274,488
186,644
195,201
11,968
85,268
143,489
29,645
583
3,464,525
ALLOC. BOOK
RESERVE
(4)
9,898
72,227
114,904
558,721
405,450
293,302
294,593
279,871
841,564
319,754
217,424
227,392
13,942
99,330
167,152
34,534
679
3,950,737
FUE BOOK
ACCRUALS
(5 )
21,422
50,257
80,504
362,480
194,914
182,525
260,610
21,961
220,422
550,294
187,809
8,062
2,141,259
REM.
LIFE
(6)
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT.. 8.3
~i-438
ANAL
ACCRUAL
(7)
7,141
12,564
16,101
60,413
27,845
22,816
28,957
2,196
20,038
45,858
14,447
576
258,952
4.25
Exhibit NO.1
Case No. IPC-E-12-C8
J. Spanos, IPC
Page 48 of 491
YEAR
(1)
IDAHO POWER COMPAN
ACCOUNT 397.20 COMMUNICATION EQUIPMENT - MICROWAVE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
252,010.14
361,760.11
203,585.28
60,430.09
308,341. 43
406,141.24
900,073.10
56,742.11
164,948.87
1,702,455.42
2,114,081.82
2,447,340.58
1,332,650.02
1,319,174.52
2,302,099.79
12,208.06
259,516.21
998,212.61
2,222,045.73
2,381, 092 .17
19,804,909.30
252,010
361,760
203,585
60,430
308,341
379,064
780,066
45,394
120,962
1,134,976
1,268,449
1,305,240
621,908
527,670
767,359
3,256
51,903
133,092
148,144
39,693
8,513,302
ALLOC. BOOK
RESERVE
(4)
252,010
361,760
203,585
60,430
308,341
406,141
869,549
50,601
134,838
1,265,172
1,413,956
1,454,967
693,249
588,200
855,385
3,630
57,857
148,359
165,138
44,246
9,337,414
FUTE BOOK
ACCRUALS
(5)
30,524
6,141
30,111
437,283
700,126
992,374
639,401
730,975
1,446,715
8,578
201,659
849,854
2,056,908
2,336,846
10,467,495
REM.
LIFE
(6)
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
14.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 9.8
~i-439
ANAL
ACCRUAL
(7)
15,262
2,047
7,528
87,457
116,688
141,768
79,925
81,219
144,672
780
16,805
65,373
146,922
158,430
1,064,876
5.38
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 481 of 491
YEAR
(1 )
IDAHO POWER COMPANY
ACCOUNT 397.30 COMMUICATION EQUIPMENT - RAIO
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. 15~SQUARE
NET SALVAGE PERCENT.. 0
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2007
2008
2009
2011
16,613.71
12,209.62
29,275.52
59,918.50
91,395.69
109,183.54
105,483.28
1,058,485.88
94,982.86
91,139.86
177,687.97
122,477.67
135,955.55
547,989.33
134,538.47
432,966.83
1,246.51
3,221,550.79
16,614
12,210
29,276
59,918
85,302
94,626
84,387
776,219
63,322
54,684
94,766
57,157
54,382
146,132
26,908
57,727
21
1,713,651
ALLOC. BOOK
RESERVE
(4 )
16,614
12,210
29,276
59,918
91,396
102,924
91,787
844,284
68,875
59,479
103,076
62,169
59,150
158,946
29,267
62,789
23
1,852,183
FUTE BOOK
ACCRUALS
(5)
6,260
13,696
214,202
26,108
31,661
74,612
60,309
76,806
389,043
105,271
370,178
1,224
1,369,368
REM.
LIFE
(6)
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
11 .00
12.00
13.00
14.75
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.0
111-40
ANAL
ACCRUAL
(7 )
3,130
4,565
53,550
5,222
5,277
10,659
7,539
8,534
35,368
8,773
28,475
83
171,175
5.31
Exhibit No. 1
Case No. IPC-E-12.08
J. Spanos, IPC
Page 482 of 491
IDAHO POWER COMPANY
ACCOUNT 397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
SURVIVOR CUVE. .10-SQUARE
NET SALVAGE PERCENT. .0
2000 284,371.20 284,371 284,371
2001 39,256.83 39,257 39,257
2002 335,446.24 301,902 317,723 17,723 1. 00 17,723200345,840.16 36,672 38,594 7,246 2.00 3,6232004146,266.88 102,387 107,753 38,514 3.00 12,8382005110,869.72 66,522 70,008 40,862 4.00 10,216200669,664.93 34,832 36,657 33,008 5.00 6,6022007437,031.13 174,812 183,973 253,058 6.00 42,1762008295,664.30 88,699 93,347 202,317 7.00 28,9022009336,223.24 67,245 70,769 265,454 8.00 33,1822010298,594.78 29,859 31,424 267,171 9.00 29,6862011215,007.77 5,375 5,657 209,351 9.75 21,472
2,614,237.18 1,231,933 1,279,533 1,334,704 206,420
COMPOSITE REMAINING LIFE AN ANNUAL ACCRUAL RATE,PERCENT . .6.5 7.90
~i-441
Exhibit No. 1
Case No. IPC-E-12-Qa
J. Spanos, IPC
Page 483 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 398. 00 MI SCELLANEOUS EQUI PMENT
CALCULTED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE.. 15 - SQUARE
NET SALVAGE PERCENT.. 0
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
461,840.72
461,816.78
92,679.62
112,396.01
13,724.01
305,349.45
310,460.74
116,288.14
383,790.60
247,403.50
173,515.75
1,234,348.36
211,715.69
637,267.05
65,657.31
4,828,253.73
461,841
431,027
74,144
82,423
9,149
183,210
165,578
54,268
153,516
82,467
46,271
246,870
28,228
42,487
1,095
2,062,574
ALLOC. BOOK
RESERVE
(4 )
461,841
460,059
79,138
87,975
9,765
195,550
176,730
57,923
163,856
88,022
49,388
263,497
30,129
45,349
1,169
2,170,391
FUTUE BOOK
ACCRUALS
(5)
1,758
13,542
24,421
3,959
109,799
133,731
58,365
219,935
159,382
124,128
970,851
181,587
591,918
64,488
2,657,863
REM.
LIFE
(6)
1. 00
3.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
14.75
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 10.6
~i-442
ANAL
ACCRUAL
(7)
1,758
4,514
6,105
792
18,300
19,104
7,296
24,437
15,938
11,284
80,904
13,968
42,280
4,372
251,052
5.20
Exhibit No. 1
Case No. IPC-E-12-o8
J. Spanos. IPC
Page 484 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 311. 00 STRUCTURES AN IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
BOARDMA
INTERIM SURVIVOR CURVE.. IOWA 100-SI
PROBABLE RETIREMENT YEAR.. 12 -2020
NET SALVAGE PERCENT.. -5
1980
1985
1986
1987
1988
1989
1990
1991
1993
1994
1997
2001
2003
2004
2005
2006
2007
2008
2009
2010
2011
13,057,029.96
1,304.66
24,477.62
811.67
1,078.34
4,552.28
26,339.98
8,092.57
140,092.87
119,771. 35
21,047.06
11,159.98
85,707.54
30,569.55
38,112.97
69,706.47
90,126.34
40,843.55
3,165.45
31,527.28
4,225.51
13,809,743.00
10,485,866
1,003
18,620
610
801
3,338
19,048
5,762
96,324
80,689
13,175
6,013
41,159
13,623
15,511
25,223
28,060
10,301
579
3,156
114
10,868,975
11,142,011
1,066
19,785
648
851
3,547
20,240
6,123
102,351
85,738
13,999
6,389
43,734
14,475
16,482
26,801
29,816
10,946
615
3,353
121
11,549,093
FUTURE BOOK
ACCRUALS
(5)
2,567,870
304
5,916
204
281
1,233
7,417
2,375
44,746
40,022
8,100
5,329
46,258
17,623
23,537
46,390
64,817
31,940
2,708
29,750
4,316
2,951,137
REM.
LIFE
(6 )
9.35
9.38
9.39
9.40
9.40
9.41
9.41
9.42
9.43
9.44
9.45
9.47
9.48
9.48
9.48
9.49
9.49
9.49
9.49
9.49
9.50
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT.. 9.4
111-443
ANAL
ACCRUAL
(7)
274,639
32
630
22
30
131
788
252
4,745
4,240
857
563
4,880
1,859
2,483
4,888
6,830
3,366
285
3,135
454
315,109
2.28
Exhibit No. 1
case No. IPC-E-12-Q8
J. Spanos, IPC
Page 485 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 312. 20 BOILER PLANT EQUIPMENT - OTHER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BOARDMA
INTERIM SURVIVOR CURVE.. IOWA 60 - R1 . 5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. -15
1980
1983
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2011
28,102,385.39
624,131.91
28,823.09
85,795.24
9,228.45
33,824.01
10,357.61
189,610.58
93,637.88
276,244.32
232,257.16
269,348.33
388,634.84
745,426.42
82,384.86
620,155.41
147,605.60
92,329.78
323,921.84
213,355.73
2,325,492.73
132,537.55
60,039.47
115,632.67
208,332.46
196,928.49
35,608,421.82
24,337,200
527,519
23,652
69,620
7,395
26,755
8,077
145,604
70,721
204,869
168,927
191,599
269,767
503,432
53,963
377,543
85,865
50,983
168,024
102,705
1,022,578
51,848
20,206
31,506
41,206
5,897
28,567,461
23,381,520
506,804
22,723
66,886
7,105
25,704
7,760
139,886
67,944
196,824
162,294
184,075
259,174
483,663
51,844
362,718
82,493
48,981
161,426
98,672
982,423
49,812
19,413
30,269
39,588
5,665
27,445,666
FUTURE BOOK
ACCRUALS
(5)
8,936,223
210,947
10,423
31,778
3,508
13,193
4,151
78,166
39,740
120,857
104,802
125,675
187,756
373,577
42,899
350,461
87,253
57,198
211,084
146,687
1,691,894
102,606
49,633
102,709
199,994
220,802
13,504,019
REM.
LIFE
(6)
9.08
9.12
9.16
9.17
9.19
9.20
9.21
9.22
9.23
9.24
9.24
9.25
9.26
9.27
9.28
9.29
9.30
9.30
9.31
9.32
9.32
9.33
9.33
9.34
9.34
9.35
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 9.2
~i-444
ANAL
ACCRUAL
(7)
984,166
23,130
1,138
3,465
382
1,434
451
8,478
4,306
13,080
11,342
13,586
20,276
40,300
4,623
37,725
9,382
6,150
22,673
15,739
181,534
10,997
5,320
10,997
21,413
23,615
1,475,702
4.14
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 486 of 491
IDAHO POWER COMPANY
ACCOUNT 312.30 BOILER PLANT EQUIPMENT - RAILCARS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1 )
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
BOARDMA
SURVIVOR CURVE.. IOWA 25 - R3
NET SALVAGE PERCENT.. +20
1992 540,997.71 285,301 316,490 116,308 8.52 13,6511993906.29 458 508 217 9.21 241994308,745.73 148,890 165,167 81,830 9.93 8,241
1995 522,989.19 239/822 266,039 152/352 10.67 14,279199664,718.51 28/083 31,153 20,622 11 .44 1/803200660,206.48 9,344 10/365 37,800 20.15 1,8762007230,610.34 28/706 31,844 152,644 21.11 7,231
2008 277.95 26 29 194 22.07 9
1/729,452.20 740,630 821,596 561,966 47,114
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE,PERCENT . .11.9 2.72
~i-445
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Pag 487 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 314.00 TUBOGENERATOR UNITS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4 )
BOARDMA
INTERIM SURVIVOR CURVE.. IOWA 45-S1
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. - 15
1980
1985
1987
1989
1990
1991
1993
1994
1995
2001
2002
2003
2004
2005
2006
2007
2009
2010
2011
8,269,644.28
521. 90
3,124.53
120,851.89
50,314.29
7,477.86
607.67
7,417.33
10,228.23
1,622,224.71
65,360.48
30,393.85
1,442,710.57
23,283.66
81,913.01
737,681.81
759,553.35
624,252.96
6,383.20
13,863,945.58
7,237,560
438
2,571
97,058
39,855
5,839
458
5,490
7,405
961,639
36,775
16,065
707,696
10,424
32,625
252,787
152,712
68,630
189
9,636,216
6,143,060
372
2,182
82,380
33,828
4,956
389
4,660
6,285
816,215
31,214
13,636
600,675
8,848
27,691
214,559
129,618
58,251
160
8,178,979
FUTURE BOOK
ACCRUALS
(5)
3,367,031
228
1,411
56,599
24,034
3,644
310
3,870
5,477
1,049,343
43,951
21,317
1,058,443
17,929
66,509
633,775
743,868
659,639
7,180
7,764,558
REM.
LIFE
(6)
8.44
8.66
8.74
8.82
8.86
8.89
8.97
9.00
9.04
9.24
9.27
9.30
9.33
9.35
9.38
9.40
9.44
9.46
9.47
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 8.9
~i-446
ANAL
ACCRUAL
(7)
398,937
26
161
6,417
2,713
410
35
430
606
113,565
4,741
2,292
113,445
1,918
7,091
67,423
78,800
69,729
758
869,497
6.27
Exhibit No. 1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 488 of 491
IDAHO POWER COMPANY
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 )
ALLOC. BOOK
RESERVE
(4)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
ANAL
ACCRUAL
(7)
BOARDMA
INTERIM SURVIVOR CURVE..IOWA 60-81.5
PROBABLE RETIREMENT YEAR. .12 -2020
NET SALVAGE PERCENT..-1
1980 3,905,645.58 3,020,813 3,137,779 806,923 9.01 89,559
1985 72.28 54 56 17 9.14 2
1989 7,886.27 5,573 5,789 2,176 9.23 236199319,501.07 12,917 13,417 6,279 9.31 674199441,805.73 27,136 28,187 14,037 9.33 1,505200714,585.60 4,375 4,544 10,187 9.47 1,076
2008 486,139.05 118,027 122,597 368,403 9.48 38,861
2009 87,396.55 15,378 15,973 72,297 9.48 7,626201160,651.51 1,572 1,633 59,625 9.49 6,283
4,623,683.64 3,205,845 3,329,975 1,339,945 145,822
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE,PERCENT . .9.2 3.15
~i-447
Exhibit No. 1
Case No. IPC-E-12-Q8
J. Spanos. IPC
Page 489 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 316.00 MISCELLANEOUS POWER PLAT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(4)
BOARDMA
INTERIM SURVIVOR CURVE.. IOWA 45 - RO . 5
PROBABLE RETIREMENT YEAR.. 12-2020
NET SALVAGE PERCENT.. - 2
1980
1983
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
2004
2005
2006
2007
2008
2010
2011
669,038.93
60,097.41
17,055.89
112,202.06
8,067.69
11,224.43
74,989.64
41,291.04
127,876.89
45,824.81
123,355.26
17,043.77
7,989.65
3,373.39
170,146.66
16,630.83
75,554.22
22,398.62
15,834.00
114,463.27
14,044.17
1,748,502.63
500,023
43,828
12,076
78,542
5,579
7,664
50,467
27,378
83,354
29,338
77,429
10,468
4,786
1,967
70,827
6,320
25,556
6,512
3,720
10,720
353
1,056,907
451,022
39,533
10,893
70,845
5,032
6,913
45,521
24,695
75,185
26,463
69,841
9,442
4,317
1,774
63,886
5,701
23,052
5,874
3,355
9,669
318
953,332
FUTURE BOOK
ACCRUALS
(5)
231,398
21,766
6,504
43,601
3,197
4,536
30,968
17,422
55,249
20,278
55,981
7,942
3,832
1,667
109,664
11,263
54,014
16,973
12,795
107,083
14,007
830,141
REM.
LIFE
(6 )
8.70
8.77
8.83
8.85
8.87
8.88
8.90
8.91
8.93
8.94
8.95
8.96
8.98
8.99
9.05
9.06
9.07
9.08
9.09
9.10
9.11
COMPOSITE REMAINING LIFE AND ANAL ACCRUAL RATE, PERCENT .. 8.9
111-448
ANAL
ACCRUAL
(7)
26,597
2,482
737
4,927
360
511
3,480
1,955
6,187
2,268
6,255
886
427
185
12,118
1,243
5,955
1,869
1,408
11,767
1,538
93,155
5.33
Exhibit No. 1
case NO.IPC-E-12-Q8
J. Spanos, IPC
Page 490 of 491
YEAR
(1)
IDAHO POWER COMPANY
ACCOUNT 316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLAEOUS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF JUE 30, 2011
ORIGINAL
COST
(2 )
CALCULATED
ACCRUED
(3)
BOARMA
SURVIVOR CURVE.. IOWA 12 -L2
NET SALVAGE PERCENT.. +15
2005
2006
36,959.69
4,625.70
13,535
1,471
ALLOC. BOOK
RESERVE
(4 )
18,612
2,023
20,635
FUTURE BOOK
ACCRUALS
(5)
12,804
1,909
14,713
REM.
LIFE
(6)
6.83
7.51
COMPOSITE REMAINING LIFE AN ANAL ACCRUAL RATE, PERCENT .. 6.9
41,585.39 15,006
~i-49
ANNUAL
ACCRUAL
(7)
1,875
254
2,129
5.12
Exhibit NO.1
Case No. IPC-E-12-08
J. Spanos, IPC
Page 491 of 491