20120518Joint Motion.pdf

IHO COPMER.
RE C E V F 0 An IDACORP company
201 8 PM 09
JASON B. WILLIAMS
Corporate Counsel — Pt' 4IS5tON jwiIiiamscdidahopower.com
May 18, 2012
VIA HAND DELIVERY
Jean D. Jewell, Secretary
Idaho Public Utilities Commission
472 West Washington Street
Boise, Idaho 83702
Re: Case No. IPC-E-12-08
Depreciation Rates for Electric Plant-In-Service - Joint Motion for Approval
of Stipulation and Stipulation
Dear Ms. Jewell:
Enclosed for filing please find an original and seven (7) copies of the Joint Motion
for Approval of Stipulation and the Stipulation (Attachment No. I to Motion) in the above
matter.
Very truly your
ason B. Williams
JBW :csb
Enclosures
1221 W. Idaho St. (83702)
P.O. Box 70
Boise, ID 83707
THORVALD A. NELSON
FREDERICK J. SCHMIDT
SARA K. RUNDELL
HOLLAND & HART, LLP
6380 South Fiddlers Green Circle, Suite 500
Greenwood Village, Colorado 80111
Telephone: [phone]
Facsimile: [phone]
tnelsonholIandhart.com
fschmidthoIIand hart.com
sakrundell(äthollandhart.com
RE CE V ED
2tII2MAY 18 PH 4: 09
• . #, jii
Attorneys for Micron Technology, Inc.
JASON B. WILLIAMS (ISB No. 8718)
LISA D. NORDSTROM (ISB No. 5733)
Idaho Power Company
1221 West Idaho Street (83702)
P.O. Box 70
Boise, Idaho 83707
Telephone: [phone]
Facsimile: [phone]
iwiIliamsidahopower.com
lnordstromidahoDower.cOm
Attorneys for Idaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER )
COMPANY'S APPLICATION TO ) CASE NO. IPC-E-12-08
INCREASE ITS RATES DUE TO )
REVISED DEPRECIATION RATES FOR ) JOINT MOTION FOR APPROVAL
ELECTRIC PLANT-IN-SERVICE. ) OF STIPULATION
COMES NOW, Micron Technology, Inc. ("Micron"), Idaho Power Company
("Idaho Power" or "Company"), and the Staff ("Staff') of the Idaho Public Utilities
Commission ("Commission") (referred to herein collectively as the "Parties"), by and
through their undersigned attorneys, and hereby move the Commission for an order
JOINT MOTION FOR APPROVAL OF STIPULATION -1
accepting the settlement stipulation ("Stipulation") filed herewith. This Joint Motion is
based on the following:
1.On February 15, 2012, Idaho Power submitted an Application in this
proceeding to (1) revise the Company's depreciation rates for electric plant-in-service
and (2) adjust corresponding base rates for the Company's Idaho jurisdictional
customers. The Company's Application sought to have the Company's total Idaho
jurisdictional depreciation expense of $111,137,369, which would result in an overall
rate increase of $2,656,213, or 0.31 percent, for all customer classes.
2.On March 15, 2012, the Commission issued a Notice of Application,
Notice of Intervention Deadline, and Notice of Public Workshop in Order No. 32478.
The Notice scheduled a public workshop on April 5, 2012, to discuss the Company's
Application. Pursuant to the Notice of Intervention Deadline, Micron timely filed a
Petition to Intervene. The Commission granted Micron's intervention in Order No.
32502.
3.A discussion was held at the April 5, 2012, public workshop among the
Company and the Parties. Subsequently, a settlement discussion among the Parties
was held on April 23, 2012. Based upon these settlement discussions, a compromise in
the form of the Stipulation, which is attached hereto as Attachment No. 1, was reached
among the Parties.
4.The Parties recommend that the Commission grant this Motion and
approve the Stipulation in its entirety, without material change or condition, pursuant to
RP 274.
JOINT MOTION FOR APPROVAL OF STIPULATION -2
5. Pursuant to RP 201, the Parties believe the public interest does not
require a hearing to consider the issues presented by this Motion. The Parties
anticipate that they will be submitting comments in accordance with Order No. 32538,
which established Modified Procedure for this matter, and that those comments should
provide a sufficient evidentiary basis for the Commission to make a determination in this
case.
NOW, THEREFORE, the Parties respectfully request that the Commission enter
a final order in Case No. IPC-E-12-08:
(1)Granting this Joint Motion and accepting Attachment No. 1, the
Stipulation, it its entirety, without material change or condition; and
(2)Approving the agreed upon depreciation rates set forth in
Attachment No. I of the Stipulation to become effective on June 1, 2012.
Respectfully submitted this 18th day of May 2012.
Idaho Power Company
By- ei B. A I ha m s
orney for Idaho Power Company
Micron Technology, Inc.
By
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
Idaho Public Utilities Commission Staff
By
Karl T. Klein
Attorney for Idaho Public Utilities
Commission Staff
JOINT MOTION FOR APPROVAL OF STIPULATION -3
5. Pursuant to RP 201, the Parties believe the public interest does not
require a hearing to consider the issues presented by this Motion. The Parties
anticipate that they will be submitting comments in accordance with Order No. 32538,
which established Modified Procedure for this matter, and that those comments should
provide a sufficient evidentiary basis for the Commission to make a determination in this
case.
NOW, THEREFORE, the Parties respectfully request that the Commission enter
a final order in Case No. IPC-E-12-08:
(1)Granting this Joint Motion and accepting Attachment No. 1, the
Stipulation, it its entirety, without material change or condition; and
(2)Approving the agreed upon depreciation rates set forth in
Attachment No. I of the Stipulation to become effective on June 1, 2012.
Respectfully submitted this 18th day of May 2012.
Idaho Power Company
Jason B. Williams
Attorney for Idaho Power Company
Micron Technology, Inc.
By
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
Idaho Public Utilities Commission Staff
By/QzdsJe
..- Karl T. Klei
ç( Attorney for Idaho Public Utilities
Commission Staff
JOINT MOTION FOR APPROVAL OF STIPULATION -3
5. Pursuant to RP 201, the Parties believe the public interest does not
require a hearing to consider the issues presented by this Motion. The Parties
anticipate that they will be submitting comments in accordance with Order No. 32538,
which established Modified Procedure for this matter, and that those comments should
provide a sufficient evidentiary basis for the Commission to make a determination in this
case.
NOW, THEREFORE, the Parties respectfully request that the Commission enter
a final order in Case No. IPC-E-12-08:
(1)Granting this Joint Motion and accepting Attachment No. 1, the
Stipulation, it its entirety, without material change or condition; and -
(2)Approving the agreed upon depreciation rates set forth in
Attachment No. I of the Stipulation to become effective on June 1, 2012.
Respectfully submitted this 18th day of May 2012.
Idaho Power Company Idaho Public Utilities Commission Staff
By
Jason B. Williams
Attorney for Idaho Power Company
Micron Technology, Inc.
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
By
KaiIT. Klein
Attorney for Idaho Public Utilities
Commission Staff
JOINT MOTION FOR APPROVAL OF STIPULATION -3
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this 18th day of May 2012 I served a true and correct
copy of the within and foregoing JOINT MOTION FOR APPROVAL OF STIPULATION
upon the following named parties by the method indicated below, and addressed to the
following:
Commission Staff
Donald L. Howell, II
Karl T. Klein
Deputy Attorneys General
Idaho Public Utilities Commission
472 West Washington (83702)
P.O. Box 83720
Boise, Idaho 83720-0074
Micron Technology, Inc.
Thorvald A. Nelson
Frederick J. Schmidt
Sara K. Rundell
HOLLAND & HART, LLP
6380 South Fiddlers Green Circle, Suite 500
Greenwood Village, Colorado 80111
Richard E. Malmgren
Senior Assistant General Counsel
Micron Technology, Inc.
800 South Federal Way
Boise, Idaho 83716
X Hand Delivered
U.S. Mail
Overnight Mail
FAX
X Email don. howelkpuc.idaho.qov
karl.kleinpuc.idaho.cov
_Hand Delivered
X U.S. Mail
_Overnight Mail
FAX
X Email tnelson(ãhoIIandhart.com
fschmidthollandhart.com
sakru ndeIlhol land hart.com
In bu chana ncholland ha rt. co
_Hand Delivered
X U.S. Mail
_Overnight Mail
FAX
X Email remaImqren(ãmicron.com
Christa Bearry, Legal Assistant
(j
JOINT MOTION FOR APPROVAL OF STIPULATION -4
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-12-08
ATTACHMENT NO. I
STIPULATION
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER )
COMPANY'S APPLICATION TO ) CASE NO. IPC-E-12-08
INCREASE ITS RATES DUE TO )
REVISED DEPRECIATION RATES FOR ) STIPULATION
ELECTRIC PLANT-IN-SERVICE. )
This stipulation ("Stipulation") is entered into by and among Idaho Power Company
("Idaho Power" or "Company"), the Staff of the Idaho Public Utilities Commission ("Staff'),
and Micron Technology, Inc. ("Micron"). These entities are collectively referred to as the
"Parties" or individually as "Party."
I. INTRODUCTION

1. The Parties agree that this Stipulation represents a fair, just, and reasonable
compromise of contested issues and that acceptance of the Stipulation by the Idaho Public
Utilities Commission ("Commission") would be in the public interest. Therefore, the Parties
recommend that the Commission approve the Stipulation and all of its terms and conditions
without material change or condition.
II. BACKGROUND

2. On February 15, 2012, Idaho Power submitted an Application in this
proceeding to (1) revise the Company's depreciation rates for electric plant-in-service and
(2) adjust corresponding base rates for the Company's Idaho jurisdictional customers. The
Company's Application sought to increase the Company's Idaho jurisdictional annual
depreciation expense by $2,778,148, which would result in an overall rate increase of
$2,656,213, or 0.31 percent, for all customer classes.
STIPULATION -1
3. On March 15, 2012, the Commission issued a Notice of Application, Notice of
Intervention Deadline, and Notice of Public Workshop in Order No. 32478. The Notice
scheduled a public workshop on April 5, 2012, to discuss the Company's Application.
Pursuant to the Notice of Intervention Deadline, Micron timely filed a Petition to Intervene.
The Commission granted Micron's intervention in Order No. 32502.
4.A discussion was held at the April 5, 2012, public workshop among the
Company and the Parties. Subsequently, a settlement discussion among the Parties was
held on April 23,2012. Based upon these settlement discussions, as a compromise of the
positions in this case, and for other consideration as set forth below, the Parties agree to
the following terms
III. TERMS OF THE STIPULATION
5.The Parties agree that Idaho Power shall revise its requested increase in
depreciation expense of $2,778,148 to a decrease in depreciation expense of $1,387,959,
which equates to a reduction to the Company's current Idaho jurisdictional revenue
requirement of $1,326,799, which is a 0.16 percent overall decrease in the Company's
annual Idaho jurisdictional base rate revenues. The Parties further agree that the
settlement amount represents a compromise of the differing depreciation methodologies,
theories and opinions in this case, and that the agreed upon settlement amount should be
approved by the Commission in its entirety without further adjustment. In determining the
settlement amount, the Parties agree on certain changes to the depreciation study
submitted by the Company in its Application. These are as follows:
STIPULATION -2
(a) Hydro-Electric Production Life. The Parties agree that the expected
life for the Company's Hells Canyon, Brownlee, and Oxbow production facilities shall be
120 years rather than 105 years, as proposed in the Application.
(b)Steam Production Net Salvage. The Parties agree that the Company
shall retain the steam production net salvage values at the same levels that were approved
by the Commission in Final Order No. 30639 of Case No. IPC-E-08-06.
(c)Hydro Production Net Salvage. The Parties agree that the Company
shall retain the hydro production net salvage values at the same levels that were approved
by the Commission in Final Order No. 30639.
(d)Transmission Life. The Parties agree that the Company shall use a
50-R1.5 estimated life curve for its transmission facilities (Account 353), instead of 48-R1.5
estimated life curve that was proposed in the Application.
(e)Transmission Net Salvage. The Parties agree that the Company shall
retain the current transmission net salvage (Account 355) levels that were approved by the
Commission in Order No. 30639.
(f)Langley Gulch. The Parties agree that the Company shall use a 35-
year estimated depreciable life for the Langley Gulch power plant rather than the 30-year
life proposed in the Application. Any corresponding adjustments to depreciation expense
associated with this adjustment to the expected life of Langley Gulch power plant shall be
determined in Case No. IPC-E-12-14.
(g)The Parties agree that the results of this Stipulation represent a
compromise of different depreciation methodologies. The Parties further agree that
nothing in this Stipulation should be construed as any Party having accepted or rejected a
STIPULATION -3
particular depreciation methodology or principle, shall not be binding on the Parties in
future depreciation case proceedings, and does not imply agreement on the merits of the
methodology used to arrive at the results.
6.The Parties agree that the depreciation rates agreed to herein, and further
described in Attachment No. 1, shall become effective on June 1, 2012. Accordingly, the
Parties respectfully request that the Commission adopt the depreciation rates set forth in
Attachment No. 1.
7.Attachment No. 2 details the Company's current accrual rates, filed accrual
rates, and stipulated accrual rates.
8.The Parties agree that this Stipulation represents a compromise of the
positions of the Parties. Therefore, other than any testimony or comments filed in support
of the approval of this Stipulation, and except to the extent necessary fora Party to explain
before the Commission its own statements and positions with respect to the Stipulation, all
statements made and positions taken in negotiations relating to this Stipulation shall be
confidential and will not be admissible in evidence in this or any other proceeding.
9.The Parties submit this Stipulation to the Commission and recommend
approval in its entirety. Parties shall support this Stipulation before the Commission, and
no Party shall appeal a Commission order approving the Stipulation or an issue resolved
by the Stipulation. If this Stipulation is challenged by any person not a party to the
Stipulation, the Parties to this Stipulation reserve the right to file comments and put on
such case as they deem appropriate to respond fully to the issues presented, including the
right to raise issues that are incorporated in the settlements embodied in this Stipulation.
STIPULATION -4
Notwithstanding this reservation of rights, the Parties to this Stipulation agree that they will
continue to support the Commission's adoption of the terms of this Stipulation.
10.If the Commission rejects any part or all of this Stipulation, or imposes any
additional material conditions on approval of this Stipulation, each Party reserves the right,
upon written notice to the Commission and the other Parties to this proceeding, within
seven (7) days of the date of such action by the Commission, to withdraw from this
Stipulation. In such case, no Party shall be bound or prejudiced by the terms of this
Stipulation, and each Party shall be entitled to seek reconsideration of the Commission's
Order, file comments as it chooses, and do all other things necessary to put on such case
as it deems appropriate
11.No Party shall be bound, benefited, or prejudiced by any position asserted in
the negotiation of this Stipulation, except to the extent expressly stated herein, nor shall
this Stipulation be construed as a waiver of the rights of any Party unless such rights are
expressly waived herein. Execution of this Stipulation shall not be deemed to constitute an
acknowledgment by any Party of the validity or invalidity of any particular method, theory,
or principle of regulation or cost recovery. No Party shall be deemed to have agreed that
any method, theory, or principle of regulation or cost recovery employed in arriving at this
Stipulation is appropriate for resolving any issues in any other proceeding in the future. No
findings of fact or conclusions of law other than those stated herein shall be deemed to be
implicit in this Stipulation.
12.The obligations of the Parties under this Stipulation are subject to the
Commission's approval of this Stipulation in accordance with its terms and conditions and
upon such approval being upheld on appeal by a court of competent jurisdiction.
STIPULATION -5
13. This Stipulation may be executed in counterparts and each signed
counterpart shall constitute an original document.
DATED this 18th day of May 2012.
Idaho Power Company Idaho Public Utilities Commission Staff
B
~fiorney for Idaho Power Company
Micron Technology, Inc.
By
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
By
Karl T. Klein
Attorney for Idaho Public Utilities
Commission Staff
STIPULATION -6
13. This Stipulation may be executed in counterparts and each signed
counterpart shall constitute an original document.
DATED this 15th day of May 2012.
Idaho Power Company Idaho Public Utilities Commission Staff
By
Jason B. Williams
Attorney for Idaho Power Company
Micron Technology, Inc.
By
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
By !VO?({
c-Karl T. KIel
Attorney for Idaho Public Utilities
Commission Staff
STIPULATION -6
13. This Stipulation may be executed in counterparts and each signed
counterpart shall constitute an original document.
DATED this 18th day of May 2012.
Idaho Power Company Idaho Public Utilities Commission Staff
By
Jason B. Williams
Attorney for Idaho Power Company
Micron Technology, Inc.
By
Thorvald A. Nelson
Attorney for Micron Technology, Inc.
By
Karl T. Klein
Attorney for Idaho Public Utilities
Commission Staff
STIPULATION -6
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-12-08
ATTACHMENT NO. 1
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30, 2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)(7)l(4) (9)(6)1(7)
ELECTRIC PLANT
STEAM PRODUCTION PLANT
310.20 LAND AND WATER RIGHTS
Jim Bndger 75-R4 * 0 203,015.26 149,822 53,193 2,433 1.20 21.9
Valmy Unit l and Common 75-R4 * 0 430,343.92 11,147 419,197 20,910 4.87 20.0
Total Account 310.2 633,359.18 160,969 472,390 23,403 3.70 20.2
311.00 STRUCTURES AND IMPROVEMENTS
Jim Bridger 100-Si * (10) 66,615,999.53 51,420.972 21,856,627 987,673 1.48 22.1
Valmy Unit l and Common 100-Si * (10) 35,911,073.70 22,559,566 16,942,615 864,038 2.41 19.6
Valmy Unit 2 100-Si * (10) 24,397,533.86 17,601,431 9.235,856 399,463 1.64 23.1
Total Account 3ll 126,924,60709 91,581,969 48,035,098 2,251,174 1.77 21.3
312.10 BOILER PLANT EQUIPMENT - SCRUBBERS
Jim Bndger 60-R3 * (5) 62,643,551.98 46,438,887 19,336,843 888,835 1.42 21.8
Valmy Unit 2 60-R3 * (5) 19,828,519.60 14,741,606 6,078.340 275,597 1.38 22.1
Total Account 3121 82,472,071.58 61,180,493 24415,183 1,164,432 1.41 21.8
312.20 BOILER PLANT EQUIPMENT - OTHER
Jim Bridger 60-R1.5 * (5) 262,074,683.10 116,978,329 158,200,088 7,424,824 2.83 21.3
Valmy Unit 1 and Common 60-R1.5 * (5) 80,529,593.90 44,871,317 39,684,757 2,134,102 2.65 18.6
Valmy Unit 2 60-R1.5 * (5) 85,599,907.38 49,598,087 40,281,816 1,843,328 2.15 21.9
Total Account 3l2.2 428,204,184.36 211,447,733 238,166,661 11,402,254 2.66 20.9
312.30 BOILER PLANT EQUIPMENT - RAILCARS
Jim Bridger 25-R3 20 2,478,477.91 1,607,284 375.488 47,834 1.93 7.9
Total Account 312.3 2,478,477,91 1,607,284 375,498 47,834 1.93 7.9
314.00 TURBOGENERATOR UNITS
Jim Bridger 45-Si * (5) 83,723,768.52 34,295,690 53,614,267 2,687,971 3.21 19.9
Valmy Unit I and Common 45-Si * (5) 17,555,345.28 10,399,792 8,033,321 484,003 2.76 16.6
Valmy Unit 2 45-SI * (5) 25,804,521.05 16,109,480 10,985,267 571,997 2.22 19.2
Total Account 314 127,083,634.85 60,804,962 72,632,855 3,743,971 2.95 19.4
315.00 ACCESSORY ELECTRIC EQUIPMENT
Jim Biidger 60-S1.5 • 0 27,168,470.88 21,556,426 5,612,045 276,747 1.02 20.3
Valmy Unit i and Common 60-S1.5 * 0 13,883,971.32 10,029,601 3,854,370 216,276 1.56 17.8
Valmy Unit 2 60-S1.5 * 0 14,288,826.72 9,506,222 4,782,605 226,435 1.58 21.1
Total Account 315 55,341,268.92 41,092,249 14,249,020 719,458 1.30 19.8
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Jim Bridger 45-R0.5 * (5) 6,325,713.29 1,844,189 4,797,810 242,756 3.84 19.8
Valmy Unit 1 and Common 45-R0.5 * (5) 3,731,960.58 1,454,218 2,464,341 140,330 3.76 17.6
Valmy Unit 2 45-R0.5 * (5) 1,686.053.18 1.114,551 655,805 33,181 1.97 19.8
Total Account 316 11,743,727.05 4,412,958 7,917,956 416,267 3.54 19.0
316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 12-L2 15 58,859.95 19,748 30,283 4,822 8.19 6.3
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30, 2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)=(7)l(4) (9)=(6)I(7)
316.40 MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS
Jim Bridger 12-1.2 15 200,772.45 167,119 3,538 708 0.35 5.00
Valmy Unit 1 and Common 12-1.2 15 39801.91 24,391 9,441 939 2.36 10.1
Total Account 316.4 240,574.36 191,610 12,979 1,647 0.68 7.9
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
Jim Bridger 12-1-2 15 23,360.90 16,627 3,330 518 2.22 6.4
Valmy Unit land Common 12-1-2 15 18,011.23 16,007 (697) 0 - -
Total Account 316.6 41,372.13 32,534 2,633 518 1.26 5.1
316.60 MISCELLANEOUS POWER PLANT EQUIPMENT - HYDRAULIC TRUCKS 20-1.2 15 106,049.59 6,196 83,946 4,658 4.39 18.0
316.70 MISCELLANEOUS POWER PLANT EQUIPMENT - LARGE TRUCKS 20-1.2 15 80,464.12 44,222 24,173 1,681 2.09 14.4
316.80 MISCELLANEOUS POWER PLANT EQUIPMENT - POWER OPERATED EQUIPMENT 20-01 30 1,122,059.65 132,653 652,189 39,256 3.50 16.6
316.90 MISCELLANEOUSPOWERPLANTEQUIPMENT - TRAILERS 35-51 15 13,971.04 0 11,880 342 2.45 34.7
TOTAL STEAM PRODUCTION PLANT 836,644,687.80 472,715,480 408,083,344 19,821,717 2.37
HYDRAULIC PRODUCTION PLANT
331.00 STRUCTURES AND IMPROVEMENTS
Hagerman Maintenance Shop 105-R2.5 * (25) 1,643,497.24 862,774 1,191,598 70,866 4.31 16.8
Milner Dam 105-R2.5 * (25) 814,224.25 293,628 724,152 13,805 1.70 52.5
Niagara Springs Hatchery 105-R2.5 * (25) 5,386,614.93 2,010,056 4.723,213 142,909 2.65 33.1
Hells Canyon Maintenance Shop 105-R2.5 * (25) 2,383,169.48 873,573 2.105,389 63,330 2.66 33.2
Rapid River Hatchery 105-112.5 * (25) 2,541,110.17 1,229,619 1.946,769 58,822 2.31 33.1
American Falls 105-R2.5 * (25) 11,807,206.79 6,888,835 7.870,173 192,902 1.63 40.8
Brownlee 105-R2.5 * (25) 31,438,807.38 20,813,373 18,485,136 403,977 1.28 45.8
Bliss 105-R2.5 * (25) 1,039,560.69 499,505 799,946 37,242 3.58 21.5
Cascade 105-R2.5 * (25) 7,364,153.73 3,603,087 5,602,105 121,331 1.65 46.2
Clear Lake 105-R2.5 * (25) 193,278.10 199,736 41,862 7,018 3.63 6.0
Hells Canyon 105-R2.5 * (25) 2,745,325.75 1,184,804 2,246,853 48,681 1.77 46.2
Lower Malad 105-R2.5 * (25) 773,509.03 449,573 517,313 24,423 3.16 21.2
Lower Salmon 105-R2.5 * (25) 2,805,900.34 746,479 2,760,896 127,643 4.55 21.8
Milner 105-R2.5 * (25) 9,525,881.23 3,427,501 8,479,851 158,140 1.66 53.8
Oxbow Hatchery 105-R2.5 * (25) 1,537,630.78 899,794 1,022,244 31,053 2.02 32.9
Oxbow 105-R2.5 * (25) 9,959,506.64 6,044,380 6,405,003 144,695 1.45 44.3
Oxbow Common 105-112.5 * (25) 111,952.27 111,952 27,988 649 0.58 43.1
Pahsimeroi Accumulating Ponds 105-112.5 * (25) 13,697,479.49 1,952,143 15,169,706 453,813 3.31 33.4
Pahsimeroi Trapping 105-R2.5 * (25) 900,528.19 647,634 478,026 14,487 1.61 33.0
Shoshone Falls 105-R2.5 * (25) 1,207,556.88 804,989 704,457 36,413 3.02 19.3
Strike 105-R2.5 * (25) 9,192,528.81 2,284,201 9,206,460 449,934 4.89 20.5
Swan Falls 105-R2.5 * (25) 25,453,938.33 10,145,667 21,671,756 715,807 2.81 30.3
Twin Falls 105-112.5 * (25) 661,285.29 394,066 442,541 15,702 2.37 28.2
Twin Falls (New) 105-R2.5 * (25) 10,146,761.46 4,011,687 8,671,765 300,269 2.96 28.9
Thousand Springs 105-R2.5 * (25) 360,487.88 318,596 132,014 16,690 4.63 7.9
Upper Malad 105-R2.5 * (25) 363,647.08 305,983 148,576 7,179 1.97 20.7
Upper Salmon A 105-R2.5 * (25) 870,318.01 659,985 427,913 20,528 2.36 20.8
Upper Salmon B 105-R2.5 * (25) 753,448.19 163,553 778.257 36.060 4.79 21.6
Upper Salmon Common 105-R2.5 * (25) 389,664.01 203,452 283,628 13,164 3.38 21.5
Total Account 331 156,068,973.02 72,020,625 123,065,590 3,727,532 2.39 33.0
332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION
Brownlee 95-S4 * (20) 8,639,663.66 5,496,028 4,871,568 122,679 1.42 39.7
Hells Canyon 95-S4 * (20) 940,788.93 567,814 561,133 14,131 1.50 39.1
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30, 2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)=(7y(4) (9)=(6)l(7)
332.10, cont. Oxbow 95-S4 * (20) 56,309.00 35,102 32,469 818 1.45 39.7
Oxbow Common 95-S4 * (20) 1,927,919.83 1,392,685 920,819 22,597 1.17 40.7
Brownlee Common 95-S4 * (20) 7,895,824.78 5,714,061 3,760,929 94,710 1.20 39.7
Total Account 332.1 19,460506.20 13,205,690 10,146,918 254,935 1,31 39.8
332.20 RESERVOIRS, DAMS AND WATERWAYS
Milner Dam 95-54 * (20) 614,874.97 214,720 523,130 9,482 1.54 55.1
American Falls 95-S4 * (20) 4,293,075.10 2,662,977 2,488,713 58,414 1.36 42.6
Brownlee 95-S4 * (20) 52,961,222.95 36,468,728 27,084,740 642,551 1.21 42.2
Bliss 95-S4 * (20) 8,412,003.71 6,446,973 3,647,431 176,160 2.09 20.7
Cascade 95-S4 * (20) 3,145,630.46 1,538,993 2,235,764 46,241 1.47 48.4
Clear Lake 95-S4 * (20) 584,984.73 534,771 167,211 28,016 4.80 6.0
Hells Canyon 95-S4 * (20) 51,775,745.44 30,840,237 31,290,658 720,569 1.39 43.4
Lower Malad 95-S4 * (20) 4,857,291.14 1,844,325 3,984,424 184,574 3.80 21.6
Lower Salmon 95-S4 * (20) 6,831,997.15 5,268,833 2,929,564 142,348 2.08 20.6
Milner 95-S4 * (20) 16,500,058.75 5,677,516 14,122,554 250,605 1.52 56.4
Oxbow 95-S4 * (20) 30,319,404.87 19,363,413 17,019,873 416,138 1.37 40.9
Oxbow Common 95-S4 * (20) 9,871.66 5,314 6,532 134 1.36 48.7
Shoshone Falls 95-S4 * (20) 512,401.48 515,713 99,169 6,855 1.34 14.5
Strike 95-S4 * (20) 10,438,597.24 8,126,320 4,399,997 223,415 2.14 19.7
Swan Falls 95-S4 * (20) 13,856,886.87 6,833,315 9,794,949 317,871 2.29 30.8
Twin Falls 95-S4 • (20) 263,089.08 243,699 72,008 3,366 1.28 21.4
Twin Falls (New) 95-54 * (20) 7,645,780.81 2,535,026 6,639,911 225,082 2.94 29.5
Thousand Springs 95-S4 * (20) 2,083,442.82 2,197,096 303,035 37,880 1.82 8.0
Upper Maled 95-S4 * (20) 1,342,107.22 1,112,197 497,732 24,648 1.84 20.2
Upper Salmon A 95-S4 * (20) 1,515,374.25 449,779 1,368,670 66,061 4.29 21.0
Upper Salmon B 95-S4 • (20) 3,327,680.49 2,174,352 1,818,865 86,427 2.60 21.0
Upper Salmon Common 95-S4 * (20) 726,115.80 549,699 321,640 16,118 2.22 20.0
Hells Canyon Common 95-S4 * (20) 3,723,168.70 2,878,340 1,588,462 33,862 0.91 46.9
Total Account 332.2 226,740,805.68 138,483,936 132,405,032 3,715,887 1.65 35.6
332.30 RESERVOIRS, DAMS AND WATERWAYS - NEZ PERCE SQUARE * 0 5,472,398.44 1,592,271 3,880,127 79,057 1.44 49.1
333.00 WATER WHEELS, TURBINES AND GENERATORS
Milner Dam 80-R3 * (5) 878,005.87 270,270 651,636 13,096 1.49 49.8
American Falls 80-R3 * (5) 28,671,643.73 14,556,061 13,449,165 353,977 1.33 38.0
Brownlee 80-R3 * (5) 41,734,068.39 28,000,785 15,819,987 380,723 0.91 41.6
Bliss 80-R3 * (5) 4,603,415.26 3,272,923 1,560,663 78,609 1.71 19.9
Cascade 80-113 * (5) 9,064,007.96 3,911,295 5,599,913 130,161 1.44 43.0
Clear Lake 80-R3 * (5) 742,451.41 255,114 524,460 87,696 11.81 6.0
Hells Canyon 80-R3 * (5) 12,139,433.12 5,162,108 7,584,297 190,175 1.57 39.9
Lower Malad 80-R3 * (5) 498,489.79 392,534 130,880 6,989 1.40 18.7
Lower Salmon 80-R3 * (5) 4,879,605.36 3,463,704 1,659,882 83,218 1.71 19.2
Milner 80-R3 * (5) 23,352,421.08 7,010,452 17,509,590 345,661 1.48 50.7
Oxbow 80-R3 * (5) 10,950,248.58 6,667,266 4,830,495 132,329 1.21 36.5
Shoshone Falls 80-R3 * (5) 2,543,011.41 880,561 1,189,601 92,448 3.64 19.4
Strike 80-R3 * (5) 8,797,930.50 3,338,573 5,899,254 292,874 3.33 20.1
Swan Falls 80-R3 * (5) 25,775,660.82 9,103,952 17,960,492 597,569 2.32 30.1
Twin Falls 80-R3 * (5) 1,430,443.99 424,212 1,077,754 38,697 2.71 27.9
Twin Falls (New) 80-R3 * (5) 15,678,462.51 5,253,411 11,208,975 390,148 2.49 28.7
Thousand Springs 80-R3 * (5) 729,122.94 714,510 51,069 6,400 0.88 8.0
Upper Malad 80-R3 * (5) 476,485.37 365,873 134,437 6,987 1.47 19.2
Upper Salmon A 80-R3 * (5) 1,527,402.86 738,942 864,831 41,630 2.73 20.8
Upper Salmon B 80-R3 * (6) 3,704,236.46 617,956 3.272,227 153,523 4.14 21.3
Total Account 333 196,177,253.47 94,408,608 111,579,608 3,422,910 1.74 32.6
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30,2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)(7)1(4) (9)(6)1(7)
334.00 ACCESSORY ELECTRIC EQUIPMENT
Hagerman Maintenance Shop 50-R1.5 * (5) 39,066.76 15,852 25,168 1,583 4.05 15.9
Milner Dam 50-R1.5 * (5) 337,559.45 108,123 246,314 6,802 2.02 36.2
Hells Canyon Maintenance Shop 50-R1.5 * (5) 36,070.83 2,245 35,629 1,168 3.24 30.5
American Falls 50-R1.5 * (5) 2,991,241.44 1,554,915 1,585,889 57,382 1.92 27.6
Brownlee 50-R1.5 * (5) 9,727,291.55 3,393,993 6,819,663 191,725 1.97 35.6
Bliss 50-R1.5 * (5) 2,900,541.94 511,320 2,534,249 124,480 4.29 20.4
Cascade 50-R1.5 * (5) 2,534,024.38 455,352 2,205,374 69,320 2.74 31.8
Clear Lake 50-R1.5 * (5) 120,467.57 94,975 31,516 5,388 4.47 5.8
Hells Canyon 50-R1.5 * (5) 3,702,973.84 1,089,929 2,798,194 85,756 2.32 32.6
Lower Malad 50-R1.5 * (5) 355,756.00 138,487 235,057 12,634 3.65 18.6
Lower Salmon 50-R1.5 * (5) 2,640,187.16 554,658 2217,539 111,151 4.21 20.0
Milner 50-R1.5 * (5) 2,343,803.42 791,323 1,669,671 46,677 1.99 35.8
Oxbow 50-R1.5 * (5) 3,940,081.67 1,310,952 2826,134 81,975 2.08 34.5
Shoshone Falls 50-R1.5 * (5) 1,641,208.27 345,736 1,377,533 74,628 4.55 18.5
Strike 50-R1.5 * (5) 2,243,467.58 829,178 1,526,463 81,971 3.65 18.6
Swan Falls 50-R1.5 * (5) 3,136,454.04 1,203,782 2,089,495 79,681 2.54 26.2
Twin Falls 50-R1.5 * (5) 538,522.21 125,782 439,686 17,662 3.28 24.9
Twin Falls (New) 50-R1.5 * (5) 2,344,83i .81 833,847 i .628,226 63,891 2.72 26.6
Thousand Springs 50-R1.5 * (5) 785,022.72 649,288 174,986 22,441 2.86 7.8
Upper Malad 50-R1.5 * (5) 603,923.94 161,525 482,595 24,195 4.01 19.9
Upper Salmon A 50-R1.5 * (5) 1,202,206.01 383,476 878,840 45,777 3.81 19.2
Upper Salmon B 50-R1.5 * (5) 943,342.51 144,775 845.735 43,746 4.64 19.3
Total Account 334 45,108,04510 14,689,513 32,673,936 1,260,033 2.77 26.1
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Hagerman Maintenance Shop 95-R2 * 0 1,511,260.22 350,352 1,160,908 69,330 4.59 16.7
Milner Dam 95-R2 * 0 48,226.36 12.337 35,889 705 1.46 50.9
Niagara Springs Hatchery 95-R2 * 0 74,548.65 22,678 51,871 1,585 2.13 32.7
Hells Canyon Maintenance Shop 95-R2 * 0 996,352.67 168,143 828.210 25,280 2.54 32.8
Rapid River Hatchery 95-R2 * 0 44,260.55 6,073 38,188 1,173 2.65 32.6
American Falls 95-R2 * 0 1,943,934.38 722,379 1,221,555 30,438 1.57 40.1
Brownlee 95-R2 * 0 4,271,181.99 2,335,969 1,936,213 42,690 1.00 45.3
Bliss 95-R2 * 0 779,929.26 250,544 529,385 24.833 3.18 21.3
Cascade 95-R2 * 0 1,112,594.07 435,021 677,573 15,168 1.36 44.7
Clear Lake 95-112 * 0 24,505.16 7,469 17,036 2,853 11.64 6.0
Hells Canyon 95-R2 * 0 779,841.94 344,813 435,029 10,223 1.31 42.6
Lower Malad 95-R2 * 0 349,152.66 63,331 285,822 13,365 3.83 21.4
Lower Salmon 95-R2 * 0 481,028.30 171,225 309,803 14,582 3.03 21.2
Milner 95-R2 * 0 659,943.04 151,451 508,492 9,795 1.48 51.9
Oxbow Hatchery 95-R2 * 0 17,786.89 2,129 15,658 479 2.69 32.7
Oxbow 95-R2 * 0 878,043.74 265,424 612,620 13,920 1.59 44.0
Pahsimeroi Accumulating Ponds 95-R2 * 0 29,842.45 1,351 28,491 864 2.90 33.0
Pahsimeroi Trapping 95-R2 * 0 11,590.18 935 10,655 332 2.86 32.1
Shoshone Falls 95-R2 * 0 315,604.68 65,862 249,743 12,816 4.06 19.5
Strike 95-R2 * 0 748,379.72 256,298 492,082 24,362 3.26 20.2
Swan Falls 95-R2 * 0 1,426,074.39 427,175 998,899 33,474 2.35 29.8
Twin Falls 95-R.2 • 0 197,362.33 36,916 160,446 5,696 2.89 28.2
Twin Falls (New) 95-R2 * 0 465,877.62 137,665 328,213 11,500 2.47 28.5
Thousand Springs 95-R2 • 0 295,387.55 62,662 232,726 29,275 9.91 7.9
Upper Malad 95-R2 * 0 83,674.01 56,166 27,508 1,336 1.60 20.6
Upper Salmon A 95-R2 * 0 145,229.21 75,076 70,153 3,306 2.28 21.2
Upper Salmon B 95-R2 * 0 218,801.69 98,414 120.388 5,699 2.60 21.1
Upper Salmon Common 95-R2 * 0 1,930.37 269 1.661 77 3.99 21.6
Total Account 336 17,912,344.06 6,528,127 11,384,217 405,156 2.26 28.1
335.10 MISCELLANEOUS POWER PLANT EQUIPMENT- EQUIPMENT 15-SQ 0 25,032.01 12,065 12,967 1,987 7.94 6.5
335.20 MISCELLANEOUS POWER PLANT EQUIPMENT- FURNITURE 20-SO 0 364,196.45 254,903 109,293 20,432 5.61 5.3
335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER 5-SO 0 124,161.27 66,529 57,632 17,652 14.22 3.3
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30,2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)=(7y(4) (9)(6)1(7)
336.00 ROADS, RAILROADS AND BRIDGES
Milner Dam 75-R3 * 0 12,737.21 3,403 9,334 193 1.52 48.4
Niagara Springs Hatchery 75-R3 * 0 46,687.72 46,677 (9) 0 - -
Rapid River Hatchery 75-R3 * 0 7,197.39 7,197 0 0 - -
American Falls 75-R3 * 0 839,275.87 487,564 351,712 9,484 1.13 37.1
Brownlee 75-R3 * 0 518,444.14 300,539 217,905 6,344 1.22 34.3
Bliss 75-R3 * 0 486,476.64 241,658 244,819 11,506 2.37 21.3
Cascade 75-R3 * 0 122,688.04 49,703 72,965 1,763 1.44 41.4
Clear Lake 75-R3 • 0 11,097.30 10,845 252 43 0.39 5.9
Hells Canyon 75-R3 * 0 819,191.89 552,107 267,085 8,025 0.98 33.3
Lower Malad 75-R3 * 0 244,565.45 141,252 103,313 4,958 2.03 20.8
Lower Salmon 75-R3 * 0 88,693.04 55,138 33,555 1,605 1.81 20.9
Milner 75-R3 * 0 489,139.50 130,294 358,846 7,309 1.49 49.1
Oxbow Hatchery 75-R3 * 0 3,070.44 3,070 0 0 - -
Oxbow 75-R3 ' 0 565,842.36 304,025 261,817 8,818 1.56 29.7
Pahsimeroi Accumulating Ponds 75-R3 * 0 26,502.74 21,928 4,575 147 0.55 31.1
Pahsimeroi Trapping 75-R3 * 0 15,612.35 15,285 327 11 0.07 29.7
Shoshone Falls 75-R3 * 0 51,383.40 40,427 10,956 684 1.33 16.0
Strike 75-R3 * 0 248,182.71 186,313 61,870 3,381 1.36 18.3
Swan Falls 75-R3 * 0 835,946.15 386,772 449,174 15,518 1.86 28.9
Twin Falls 75-R3 * 0 893,773.50 396,051 497,722 17,952 2.01 27.7
Twin Falls (New) 75-R3 ' 0 1,023,829.64 321,457 702,373 24.584 2.40 28.6
Thousand Springs 75-R3 * 0 672,716.00 55,559 617,157 77,372 11.50 8.0
UpperMslsd 75-R3 ' 0 60,117.68 35,854 24,264 1,190 1.98 20.4
Upper Salmon A 75-R3 * 0 1,650.89 833 818 38 2.30 21.5
Upper Salmon Common 75-R3 * 0 27,708.47 27,708 0 0 - -
Total Account 336 8,112,490.52 3,821,659 4,290,830 200,925 2.48 21.4
TOTAL HYDRAULIC PRODUCTION PLANT 674.566.206.22 345,081,826 429,606,150 13,096,506 1.94
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS
Salmon Diesel SQUARE * 0 11,959.08 11,959 0 0 - -
Evander Andrews/Danskin #2 SQUARE * 0 4,276,832.78 906,910 3,369,923 134,797 3.15 25.0
Bennett Mountain SQUARE * 0 1,458,303.28 234,815 1,223,488 40,784 2.80 30.0
Evander Andrews/Danskin #1 SQUARE * 0 1,422,500.85 266,778 1,155,723 36,116 2.54 32.0
Total Account 341 7,169,595.99 1,420,462 5,749,134 211,697 2.95 27.2
342.00 FUEL HOLDERS
Salmon Diesel 50-S2.5 * 0 61,306.39 61,306 0 0 - -
Evander Andrews/Danskin #2 50-S2.5 ' 0 680,176.64 98,565 581,612 24.214 3.56 24.0
Bennett Mountain 50-S2.5 * 0 2,270.959.59 386,986 1,883,974 65,228 2.87 28.9
Evander Andrews/Danskin #1 50-S2.5 * 0 1,433.423.71 444,057 989,367 31,915 2.23 31.0
Total Account 342 4,445,866.33 990,914 3,454,953 121,357 2.73 28.5
343.00 PRIME MOVERS
EvsnderAndrews/Danskin#2 40-S1.5 * 0 29,674,486.86 5,309,578 24,364,909 1,113,717 3.75 21.9
Bennett Mountain 40-S1.5 * 0 37,981,118.40 579,949 37,401,169 1.379,748 3.63 27.1
Evander Andrews/Danskin #1 40-S1.5 * 0 33,158,611.15 2,867,415 30,291,196 1,064,385 3.21 28.5
Total Account 343 100,814,216.41 8,754942 92,057,274 3,557,850 3.53 25.9
344.00 GENERATORS
Salmon Diesel 45-S2 * 0 541,644.95 541,645 0 0 - -
EvanderAndrewslDanskin#2 45-S2 * 0 13,166,034.86 7,201,994 5,964,041 258,631 1.96 23.1
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30, 2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)=(7)I(4) (9)(6)1(7)
344.00,cont. Bennett Mountain 45-S2 * 0 8,139999.35 7,868,244 271,755 9,699 0.12 28.0
Evander Andrews/Danskin #1 45-S2 * 0 9,834,220.56 1,074,604 8,759.617 291,890 2.97 30.0
Total Account 344 31,681,899.72 16,686,487 14,985,413 560,220 1.77 26.8
345.00 ACCESSORY ELECTRIC EQUIPMENT
Salmon Diesel 50-S1.5 * 0 293,344.56 147,833 145,512 146,512 49.60 1.0
Evander Andrews/Danskin #2 50-S1.5 * 0 11,234,250.81 586,266 10,647,988 442,851 3.94 24.0
Bennett Mountain 50.S15 * 0 11,151,090.50 1,449,828 9,701,262 343,676 3.08 28.2
EvanderAndrewslDanskin#1 50-S1.5 * 0 2,359,644.00 19,478 2,340,166 77,850 3.30 30.1
Total Account 345 25,038,329.87 2,203,405 22,834,925 1,009,889 4.03 22.6
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Salmon Diesel 35-R2.5 * 0 1,004.50 533 472 472 46.99 1.0
EvanderAndrews/Danskln#2 35-R2.5 * 0 1,272,748.13 347,781 924,967 43,316 3.40 21.4
Bennett Mountain 35-R2.5 * 0 911,126.64 103,366 807,761 30,895 3.39 26.1
EvanderAndrews/Danskin#1 35-R2.5 * 0 938,290.32 108,377 829,913 30,058 3.20 27.8
Langley Gulch 35-R2.5 * 0 3,668.82 0 3,669 131 3.57 28.0
Total Account 346 3,126,838.41 560,057 2,566,782 104,872 3.35 24.5
TOTAL OTHER PRODUCTION PLANT 172,276,746.73 30,618,267 141,658,481 5,565,885 323
TRANSMISSION PLANT
350.20 LAND RIGHTS AND EASEMENTS 70-R3 0 30,563,830.66 5,653,598 24,910,233 425,593 1.39 58.5
352.00 STRUCTURES AND IMPROVEMENTS 65-113 (35) 57,730,658.85 20,984,305 56,952,084 1,061,178 1.84 83.7
353.00 STATION EQUIPMENT 50-R1.5 (5) 353,405,848.20 98,313,188 272,762,954 6,698,125 1.90 40.7
354.00 TOWERS AND FIXTURES 65-S3 (15) 144,657,948.42 41,214,232 125,142,409 2,461,791 1.70 50.8
358.00 POLES AND FIXTURES 60-82 (70) 102,096,006.10 50,005,940 123,557,270 2,831,263 2.77 43.6
356.00 OVERHEAD CONDUCTORS AND DEVICES 65-82 (40) 169,782,024.11 52,605,544 185,089,290 3,815,704 2.25 485
359.00 ROADS AND TRAILS 65-R2.5 0 318,351.06 258,244 60,107 2,507 0.79 24.0
TOTAL TRANSMISSION PLANT 858,554,668.40 269,035,051 788,474,347 17,296,161 2.01
DISTRIBUTION PLANT
361.00 STRUCTURES AND IMPROVEMENTS 65-82.5 (40) 31,504,322.02 8,211,701 35,894,350 673,250 2.14 53.3
362.00 STATION EQUIPMENT 50-Ri (5) 186,275,323.09 45,372,482 150,216,607 3,732,228 2.00 40.2
364.00 POLES, TOWERS AND FIXTURES 44-R1.5 (45) 228,467,595.06 111,399,488 219,878,545 7,033,582 3.08 31.3
365.00 OVERHEAD CONDUCTORS AND DEVICES 45-RO.5 (35) 122,797,760.56 42,874,924 122,902,053 3,658,769 2.98 33.6
366.00 UNDERGROUND CONDUIT 60-82 (20) 48,352,421.89 12,383,370 45,639,536 942,975 1.95 48.4
367.00 UNDERGROUND CONDUCTORS AND DEVICES 46-82 (15) 196,579,190.92 68,839,707 157,226,363 4,449,930 2.26 35.3
368.00 LINE TRANSFORMERS 35-Ri (3) 421,728,816.68 140,293,216 294,087,465 10,886,767 2.58 27.0
369.00 SERVICES 40-82 (40) 57,479,035.86 37,257,327 43,213,323 1,463,758 2.55 29.5
370.00 METERS 22-01 1 15,558,044.19 5,988,218 9,415,236 537,950 3.46 17.5
370.10 METERS -AMI 15-S2.5 0 48,338,160.49 4,146,009 44,192,151 3,365,028 6.96 13.1
371.10 PHOTOVOLTAIC INSTALLATIONS 12-S4 (2), 39,873.59 32,245 8,426 936 2.35 9.0
371.20 INSTALLATIONS ON CUSTOMER PREMISES 17-R1.5 (2) 2,716,667.37 2,165,966 605,035 41,151 1.51 14.7
373.20 STREET LIGHTING AND SIGNAL SYSTEMS 30-Ri (25) 4,381,566.08 3,298,242 2,178,716 105,553 2.41 20.6
TOTAL DISTRIBUTION PLANT 1,364,219,777.80 482,262,875 1,125,457,806 36,891,877 2.70
GENERAL PLANT
390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING 100-S0.5 * (5) 26,862,926.33 8,421,396 19,784,677 692,507 2.58 28.6
390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING 55-S0.5 (5) 46,444,635.21 9,700,863 39,066,004 881,650 1.90 44.3
390.20 LEASEHOLD IMPROVEMENTS 35-S3 0 10,116,258.37 4,527,994 5,588,264 217,055 2.15 25.7
391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE 20-SO 0 14,692,682.81 9,223,004 5,469,679 422,561 2.88 12.8
391.20 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT- COMPUTERS 5-SQ 0 23,840,038.93 15,349,167 8,490,872 2,651,351 11.12 3.2
391.21 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT - SERVERS 8-1-2 0 4,810,571.76 1,716,406 3,094,166 539,820 11.22 5.7
IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30,2011
NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL ACCRUAL REMAINING
ACCOUNT CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATE LIFE
(1) (2) (3) (4) (5) (6) (7) (8)=(7)I(4) (9)(6)I(7)
392.10 TRANSPORTATION EQUIPMENT-AUTOMOBILES 12-1-2 15 667,014.87 123.702 443,261 50,000 7.50 8.9
392.30 TRANSPORTATION EQUIPMENT-AIRCRAFT 10-S2.5 50 2,580,219.74 1,136,989 153,121 44,598 1.73 3.4
392.40 TRANSPORTATION EQUIPMENT - SMALL TRUCKS 12-1.2 15 18,625,514.38 6,514,083 9,317,604 1,371,426 7.36 6.8
392.50 TRANSPORTATION EQUIPMENT - MISC. 12-1.2 15 752,124.87 399,658 239,648 26,526 3.53 9.0
392.60 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (HYD) 20-1.2 15 29,177,564.60 8,607,619 16,193,311 1,208,381 4.14 13.4
392.70 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (NON-HYD) 20-1.2 15 4,431,574.28 1,984,502 1,782,336 142,139 3.21 12.5
392.90 TRANSPORTATION EQUIPMENT -TRAILERS 35-Si 15 4,168,174.44 1,415,022 2,127,926 87,491 2.10 24.3
393.00 STORES EQUIPMENT 25-SO 0 1,527,268.63 548,600 978,669 50,364 3.30 19.4
394.00 TOOLS, SHOP AND GARAGE EQUIPMENT 20-SO 0 5,767,941.72 2,590,100 3,177,842 238,440 4.13 13.3
395.00 LABORATORY EQUIPMENT 20-SQ 0 12,273,563.61 5,900,371 6,373,193 526,359 4.29 12.1
396.00 POWER OPERATED EQUIPMENT 20-01 30 9,925,158.51 4,046,557 2,901,054 164,747 1.66 17.6
397.10 COMMUNICATION EQUIPMENT-TELEPHONES 15-SO 0 6,091,995.83 3,950,737 2,141,259 258,952 4.25 8.3
397.20 COMMUNICATION EQUIPMENT-MICROWAVES 15-SO 0 19,804,909.30 9,337,414 10,467,495 1,064,876 5.38 9.8
397.30 COMMUNICATION EQUIPMENT- RADIO 15-SQ 0 3,221,550.79 1,852,183 1,369,368 171,175 5.31 8.0
397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC 10-SO 0 2,614,237.18 1,279,533 1,334,704 206,420 7.90 6.5
398.00 MISCELLANEOUS EQUIPMENT 15-SO 0 4.828,253.73 2,170,391 2,657.863 251,052 5.20 10.6
TOTAL GENERAL PLANT 253,224,179.89 100,796,291 143,152,316 11,267890 4.45
BOARDMAN STEAM PRODUCTION PLANT
311.00 STRUCTURES AND IMPROVEMENTS 100-51 * (5) 13,809,743.00 11,549,093 2,951,137 315,109 2.28 9.4
312.20 BOILER PLANT EQUIPMENT -OTHER 60-R1.5 * (15) 35,608,421.82 27,445,666 13,504,019 1,475,702 4.14 9.2
312.30 BOILERPLANTEQUIPMENT - RAILCARS 25-R3 20 1,729,452.20 821,596 561,966 47,114 2.72 11.9
314.00 TURBOGENERATOR UNITS 45-51 * (15) 13,863,945.58 8,178,979 7,764,558 869,497 6.27 8.9
315.00 ACCESSORY ELECTRIC EQUIPMENT 60-S1.5 * (1) 4,623,683.64 3,329,975 1,339,945 145,822 3.15 9.2
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 45-R0.5 * (2) 1,748,502.63 953,332 830,141 93,155 5.33 8.9
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS 12-1.2 15 41,585.39 20.635 14,713 2.129 5.12 6.9
TOTAL BOARDMAN STEAM PRODUCTION PLANT 71,425,334.26 52,299,276 26,966,479 2,948,528 4.13
TOTAL DEPRECIABLE PLANT 4,230,811,601.10 1,752,809,066 3,063,398,923 106,888,564 2.53
NONDEPRECIABLE PLANT
301.00 ORGANIZATION COSTS 5,703.01
302.00 FRANCHISES AND CONSENTS 23,203,390.32
303.00 MISCELLANEOUS INTANGIBLE PLANT 28,417,432.92
310.10 LAND 1,073,749.17
330.00 LAND 30,119,094.74
340.00 LAND 2,690,006.46
350.00 LAND 4,150.623.46
360.00 LAND 4,740,285.93
389.00 LAND 14,168,983.49
TOTAL NONDEPRECIABLE PLANT 56,942,743.25
TOTAL ELECTRIC PLANT 4,287,754,344.35 1,752,809.066 3,063,398,923 106,888,564
* LIFE SPAN PROCEDURE IS USED. CURVE SHOWN IS INTERIM SURVIVOR CURVE.
** IDAHO NON-AMI BEING AMORTIZED PER ORDER #30829
NOTE: Accrual rates for the Langley Gulch Plant when placed in service June 2012 wit be as follows:
Accoun Rate
34100 2.90%
34200 2.99%
34300 3.23%
34400 3.08%
34500 3.07%
34600 3.34%
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-12-08
ATTACHMENT NO. 2
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASE!(DECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 vs. 2011 AMOUNT RATE Proposed Settlement
(I)
ELECTRIC PLANT
STEAM PRODUCTION PLANT (Excluding Boardman)
31020 LAND AND WATER RIGHTS
Jim Bndger 203,015.26 3.208 1.58 2.436 1.20 (771) 2,436 1.20 (771)
Valmy Unit 1 430,343.92 0 N/A 20.908 4.87 20.958 20.958 4.87 20.958
Total Account 310.2 633,359.18 3,208 23,394 3.70 20,186 23,394 3.70 20,186
311.00 STRUCTURES AND IMPROVEMENTS
Jim Bridger 66,616,189.21 1.012.566 1.52 832.702 125 (179.864) 985.920 1.48 (26.646)
Valmy Unit 1 38,453,316.06 577,968 1.50 826,746 2.15 248,778 926,725 2.41 348,757
VaImy Unit 2 24,849,308.59 412.117 1.66 352.860 1.42 (09.257) 407,529 1.64 (4.588)
Total Account 311 /29.918.813.86 2.002.651 2.012309 1.54 9,658 2,320,173 1.77 317,522
312.10 BOILER PLANT EQUIPMENT - SCRUBBERS
Jim Bndger 61524,695.39 1,064,377 1.73 1,162,817 1.89 98.440 873,651 1.42 (190.727)
Valmy Unit 2 19,682,687.92 297,634 1.51 362,161 1.84 64,527 273.589 139 (24,045)
Total Account 312.1 81,207,383.31 1,362,012 1,524,978 1.88 162,966 1,147,240 1.41 (214,772)
312.20 BOILER PLANT EQUIPMENT - OTHER
Jim Bndger 271,587,107.68 6,898,313 2.54 8,989,533 3.31 2,091,221 7,685,915 2.83 787,603
Valmy Unit l 88,687,419.71 1,608,276 1.81 2,829,131 3.19 1,220,855 2,350,218 2.65 741.943
Valmy Unit 2 84.938,805.19 1399.962 1.65 2,225,397 2.62 825,434 1.826.184 2.15 426.222
Total Account 312.2 445,213,39258 9,906,551 14,044,061 315 4,137,510 11,862,318 2.66 1,955,767
312.30 BOILER PLANT EQUIPMENT- RAILCARS
Jim Bridger 2.478.477.91 57,260 2.31 47,835 1.93 (9.425) 47.835 1.93 (9.425)
Total Account 3123 2,478,47791 57,260 47,835 1.93 (9.425) 47,835 1.93 (9,425)
314.00 TURBOGENERATOR UNITS
Jim Badger 86.062.423.61 2,573,266 2.99 3,218,735 3,74 645,468 2.762,604 3.21 189.337
Valmy Unit l 23,403,903.67 412.941 1.76 791,052 3.38 378,111 645,948 2.76 233,007
VaImy Unit 2 27.318.364.99 502.658 1.84 753.987 2.76 251.329 606.488 2.22 103.809
Total Account 314 136,784,69227 3,488,865 4,763,773 3.49 1,274,908 4,015,019 2.95 526,154
315.00 ACCESSORY ELECTRIC EQUIPMENT
Jim Bddger 27,278,231.61 368,256 1.35 291.877 1.07 (76.379) 278,238 1.02 (90,018)
Valmy Unit l 13,862,012.08 182,069 1.31 223,178 1.61 41,110 216,247 1.56 34,179
Valmy Unit 2 14.323.416.51 208.129 1.45 233.472 1.63 25.342 226,310 1.58 18.181
Total Account 315 55,463,660.20 758,454 748,527 1.35 (9,927) 720,795 1.30 (37,659)
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Jim Bddger 6.127,300.58 133,575 2.18 225,485 3.68 91,910 235.288 3.84 101,713
Valmy Unit 1 3,715,431.83 82,630 2.22 133,384 3.59 50,754 139,700 3,76 57,070
Valmy Unit 2 1,753,483.71 37.694 2.15 31.913 1.82 (5.780) 34,544 1.97 (3.150)
Total Account 316 11,596,216.12 253,899 390,782 3.38 136,883 409,532 354 155,633
316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 58,859.95 5,601 9.52 4,821 8.19 (780) 4,821 8.19 (780)
316.40 MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS
Jim Badger 200,772.45 0 103 0.35 703 703 0.35 703
Valmy Unit 1 39,801.91 0 - 939 2.36 939 939 2.36 939
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(DECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(OECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 vs. 2011 AMOUNT RATE Proposed Settlement
(1)
Total Account 316.4 240,674.36 0 1,642 0.68 1,842 1,642 0.68 1,642
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
Jim Bridger 23,360.90 958 4.10 519 2.22 (439) 519 2.22 (439)
Valmy Unit l 18,011.23 1,069 5.94 0 - (1.069) 0 - (1.069)
Total Account 3l6.5 41,372.13 2.027 519 1.25 (11509) 519 1.25 (11509)
316.60 MISCELLANEOUS POWER PLANT EQUIPMENT - HYDRAULIC TRUCKS 106,049.59 0 N/A 4,656 4.39 4,656 4.656 4.39 4,656
316.70 MISCELLANEOUS POWER PLANT EQUIP - LARGE TRUCKS 80,464.12 3,124 3.88 1,682 2.09 (1,443) 1,682 2.09 (1.443)
316.80 MISCELLANEOUS POWER PLANT EQUIP - POWER OPERATED EQ 1,268,246.74 165,826 13.08 44,389 3.50 (121.437) 44,389 3.50 (121,437)
316.90 MISCELLANEOUSPOWERPLANTEQUIP - POWEROPERATEDEQ 13,977.04 0 N/A 342 2.45 342 342 2.45 342
TOTAL STEAM PRODUCTION PLANT (Excluding Boardman) 865,105,539.36 18,009,477 23,643,708 2.71 5,604,231 20,604,356 2.37 2.594.878
HYDRAULIC PRODUCTION PLANT
331.00 STRUCTURES AND IMPROVEMENTS
Hagerman Maintenance Shop 1,643,491.24 67,627 4.11 70,835 4.31 3.208 70.835 4.31 3,208
Milner Dam 814,224.25 13,990 1.72 13,842 1.70 (148) 13,842 1.70 (148)
Niagara Springs Hatchery 5.401,630.90 193,065 3.57 143,143 2.65 (49,921) 143,143 2.65 (49,921)
Hells Canyon Maintenance Shop 2,383,218.05 76,480 3.21 63,394 2.66 (13,087) 63,394 2.66 (13.087)
Rapid River Hatchery 2.548.530.40 78,821 3.09 58.871 2.31 (19,950) 58.871 2.31 (19,950)
American Falls 11,807,206.78 196,273 1.66 192,457 1.63 (3,815) 192,457 1.63 (3,815)
Brownlee 31,438.553.13 759,369 2.42 565,894 1.80 (193,475) 402,413 1.28 (356,956)
Bliss 1,039,560.69 26,578 2.56 37,216 3.58 10,638 37,216 3.58 10.638
Cascade 7,364,153.73 123,336 1.67 121,509 1.65 (1,827) 121,509 1.65 (1,827)
Clear Lake 193,278.70 4,735 2.45 7.016 3.63 2.281 7,016 3.63 2,281
Hells Canyon 2,811.399.71 89,043 3.17 70,004 2.49 (19,039) 49,762 1.77 (39,281)
Lower Mated 770,358.61 19,509 2.53 24,343 3.16 4,834 24,343 3.1E 4,834
Lower Salmon 2,805,900.34 72,174 2.57 127,668 4.55 55,495 121,668 4.55 55,495
Milner 9,525,881.23 159,899 1.68 158,130 1.66 (1.769) 158,130 1.66 (1,769)
Oxbow Hatchery 1,544,168.99 42,015 2.72 31,192 2.02 (10,822) 31,192 2.02 (10,822)
Oxbow 9,963.201.28 277,043 2.78 199,264 2.00 (77,779) 144,466 1.45 (132.576)
Oxbow Common 111,952.27 1,038 0.93 884 0.79 (154) 649 0.58 (389)
Pahsimeroi Accumulating Ponds 13,593,004.65 569,375 4.19 449,928 3.31 (119,447) 449,928 3.31 (119,447)
Pahsimeroi Trapping 1,032,777.53 24,746 2.40 16,628 1.61 (8,118) 16,628 1.61 (8.118)
Shoshone Falls 1.231,506.04 34,857 2.83 37,191 3.02 2,334 37,191 3.02 2.334
Strike 9,203,458.10 251,811 2.74 450,049 4.89 198,238 450.049 4.89 198,238
Swan Falls 25,453,938.33 760,427 2.99 716,256 2.81 (45,172) 715,256 2.81 (45,172)
Twin Falls 661,285.30 15,857 2.40 15,672 2.37 (185) 15,672 2.37 (185)
Twin Falls (New) 10,146,161.46 301,443 2.97 300,344 2.96 (1,099) 300,344 2.96 (1,099)
Thousand Springs 360,487.88 12,112 3.36 16.691 4.63 4,578 16,691 4.63 4,578
Upper Malad 363,647.08 7,156 1.97 7,164 1.97 8 7.164 1.97 8
Upper Salmon 870,318.01 20.795 2.39 20,540 2.36 (256) 20,540 2.36 (256)
Upper Salmon B 753,448.19 23,122 3.07 36,090 419 12.968 36.090 4.79 12,968
Upper Salmon Common 389,664.01 12,276 3.15 13,171 3.38 895 13,171 3.38 895
Total Account 331 156,227,012.88 4,234,972 3,964,386 2.54 (270,586) 3,725,631 2.39 (509,341)
332.10 RESERVOIRS, DAMS AND WATERWAYS RELOCATION
Brownlee 8,639,663.66 212,233 2.46 127,867 1.48 (84,366) 122,683 1.42 (89,550)
Hells Canyon 940,788.93 24,487 2.60 14,864 1.58 (9,623) 14.112 1.50 (10.375)
Oxbow 56,309.00 1.417 2.52 856 1.52 (561) 816 1.45 (601)
Oxbow Common 1,927,919.83 39,664 2.06 22,942 1.19 (16,722) 22,557 1.17 (17,107)
Brownlee Common 7,895,824.78 163.733 2.07 94,750 1.20 (68,983) 94,750 1.20 (68.983)
Total Account 332.1 19,460,506.20 441,534 261,280 1.34 (180,254) 254,918 1.31 (186616)
332.20 RESERVOIRS, DAMS AND WATERWAYS
Milner Dam 614,874.97 9,559 1.55 8,362 1.36 (1,197) 9,469 1.54 (90)
American Falls 4.293,075.10 57,789 1.35 48,512 1.13 (9,278) 58,386 1.36 596
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(DECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 vs. 2011 AMOUNT RATE Proposed Settlement
(1)
Brownlee 52961222.95 1,151091 2.17 677,904 1.28 (473,188) 640,831 1.21 (510,261)
Bliss 8,413,888.37 147,354 1.75 134.622 1.60 (12.731) 175.850 2.09 28,497
Cascade 3,145,630.46 46.756 1.49 39,635 1.26 (7,121) 46,241 1.47 (515)
Clear Lake 584,984.73 18,720 3.20 18,135 3.10 (585) 28,079 4.80 9,360
Hells Canyon 51,775,745.44 1317,747 2.55 797.346 1.54 (520,400) 719,683 1.39 (598,064)
Lower Malad 4,923,195.13 98,012 1.99 163,942 3.33 65,930 187,081 3.80 89,069
Lower Salmon 6,916,532.00 140,556 2.03 109.973 1.59 (30,583) 143,864 2.08 3,308
Milner 16,500.058.75 251,843 1.53 221,101 1.34 (30.742) 250,801 1.52 (1,042)
Oxbow 30,410,475.07 733,723 2.41 440,952 1.45 (292,771) 416,624 1.37 (317,100)
Oxbow Common 9,871.65 269 272 163 1.65 (106) 134 1.36 (135)
Shoshone Falls 512,401.48 8,809 1.72 2,972 0.58 (5,837) 6.866 1.34 (1,943)
Strike 10,436,597.24 200,808 1.92 170.149 1.63 (30,659) 223,386 2.14 22,578
Swan Falls 13,856,886.87 334,480 2.41 272,981 1.97 (61,499) 317,323 2.29 (17,157)
Twin Falls 263,089.08 4,996 1.90 2.131 0.81 (2.865) 3.368 1.28 (1,628)
Twin Falls (New) 7,645,780.81 222,817 2.91 198,790 2.60 (24,027) 224,786 2.94 1,969
Thousand Springs 4,056,438.33 108.307 2.67 23.122 0.57 (85.185) 73.827 1.82 (34.480)
Upper Malad 1.342.107.22 24,177 1.80 17,984 1.34 (6,193) 24,695 1.84 518
Upper Salmon A 1,288,396.16 47,571 3.69 49,088 5.81 1,516 55,272 4.29 7,701
Upper Salmon 8 3,554,658.58 72.320 2.03 75,003 2.11 2,683 92,421 2.60 20,101
Upper Salmon Common 726,115.80 17,848 2.46 12,344 1.70 (5,504) 16,120 2.22 (1.728)
Hells Canyon Common 3,723,168.70 65,487 1.76 36,115 0.97 (29.372) 33,881 0.91 (31.606)
Total Account 332.2 227,957,194.89 5,081,039 3,521,326 1.55 (1.559,714) 3,748,987 1.65 (1,332,052)
332.30 RESERVOIRS, DAMS AND WATERWAYS - NEZ PIERCE 5,472,398.44 157,057 2.87 113,826 2.08 (43.231) 78.803 1.44 (78.254)
333.00 WATER WHEELS, TURBINES AND GENERATORS
Milner Dam 878,005.87 13,153 1.50 13,960 1.59 807 13,082 1.49 (71)
American Falls 26,671,643.73 354,756 1.33 389,406 1.46 34,650 354,733 1.33 (23)
Brownlee 41,734,068.39 694,455 1.66 575,930 1.38 (118.525) 379,780 0.91 (314,675)
Bliss 4,603,415.26 73.426 1.60 90,687 1.97 17.261 78,718 1.71 5,292
Cascade 9,064,007.96 130,038 1.43 140,492 1.55 10,454 130,522 1.44 484
Clear Lake 742,451.41 51,972 7.00 93,920 12.65 41,949 87,684 11.81 35,712
Hells Canyon 12,148,352.42 315.727 2.60 267,264 2.20 (48,463) 190,729 1.57 (124.998)
Lower Meted 498,489.79 6,941 1.39 8,375 1.68 1,434 6,979 1.40 38
Lower Salmon 4,879,605.36 68,951 1.41 96,128 1.97 27,177 83.441 1.71 14,490
Milner 23,352,421.08 347,172 1.49 368,968 1.58 21,796 345,616 1.48 (1.556)
Oxbow 10,950,248.58 221,743 2.03 185,059 1.69 (36,684) 132,498 1.21 (89.245)
Shoshone Falls 2,537,787.90 64,847 2.56 98,974 3.90 34,127 92,375 3.64 27,529
Strike 8,802,167.70 140,455 1.60 315,998 3.59 175,543 293,112 3.33 152,657
Swan Falls 25,775,660.82 638,355 2.48 639,236 2.48 881 597,995 2.32 (40,360)
Twin Falls 1,430,443.99 38,915 2.72 41,340 2.89 2,425 38,765 2.71 (150)
Twin Falls (New) 15,678,462.57 391.295 2.50 417,047 2.66 25,752 390,394 2.49 (901)
Thousand Springs 2.464,802.45 110.423 4.48 37,219 1.51 (73.205) 21,690 0.88 (88,733)
Upper Malad 476,485.37 7,249 1.52 8,243 1.73 994 7,004 1.47 (245)
Upper Salmon A 1,527,402.86 33,828 221 45,517 2.98 11,689 41,698 2.73 7.870
Upper Salmon B 3,704,936.46 111,343 3.01 162.276 4.38 50.934 153.384 4.14 42.042
Total Account 333 197,920,855.97 3,815,042 3,996,039 2.02 180,997 3,440,201 1.74 (374,842)
334.00 ACCESSORY ELECTRIC EQUIPMENT
Hagerman Maintenance Shop 57,135.43 2.391 4.19 2,314 4.05 (77) 2,314 4.05 (77)
Milner Dam 337,559.45 6,764 2.00 6.819 2.02 55 6,819 2.02 55
Hells Canyon Maintenance Shop 38,070.83 0 N/A 1,169 3.24 1,169 1,169 3.24 1,169
American Falls 3,010,863.51 59,741 1.98 57,809 1.92 (1.933) 57,809 1.92 (1,933)
Brownlee 9,924,329.53 253,654 2.56 247,116 2.49 (6,538) 195,509 1.97 (58,145)
Bliss 3,003,050.70 119,222 3.97 128,831 4.29 9,609 128.831 429 9,609
Cascade 2,506,562.25 72,779 2.90 68,680 2.74 (4,099) 68,680 2.14 (4,099)
Clear Lake 120,467.57 1.012 0.84 5,385 4.47 4,373 5,385 4.47 4,373
Hells Canyon 3,691,204.10 132,277 3.58 104.631 2.83 (27,646) 85,775 2.32 (46,501)
Lower Malad 511,293.92 18.703 3.66 18,151 3.55 (552) 18,151 3.55 (552)
Lower Salmon 2,619.433.92 94,122 3.51 112,804 4.21 18,682 112,804 421 18,682
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(OECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASE!(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 vs. 2011 AMOUNT RATE Proposed Settlement
(1)
Milner 2,364,362.74 47,859 2.02 47.051 199 (808) 47,051 1.99 (808)
Oxbow 3,976,152.50 128,228 3.22 103,778 2.61 (24.450) 82.704 2.08 (45,524)
Shoshone Falls 1,660,539.17 49,959 3.01 75,555 4.55 25,596 75,555 4.55 25,596
Strike 2,325,955.09 82,774 3.56 84,897 3.65 2,123 84.897 3.65 2,123
Swan Falls 3,150,042.40 86,261 2.74 80,011 2.54 (6,250) 80,011 2.54 (6,250)
Twin Falls 582,688.76 19,887 3.41 19.112 3.28 (775) 19,112 328 (775)
Twin Falls (New) 2,372,929.63 65,541 2.76 64,544 2.72 (997) 64,544 2.72 (997)
Thousand Springs 785,022.72 46.081 5.87 22.452 2.86 (23,629) 22,452 2.86 (23,629)
Upper Malad 628,301.73 23.557 3.75 25,195 4.01 1,638 25,195 4.01 1,638
Upper Salmon A 1,217.131.14 41.718 3.43 46,373 3.81 4,594 46.373 3.81 4,594
Upper Salmon B 943,342.51 32.131 3.41 43.771 4.64 11,641 43.771 4.64 11.641
Total Account 334 45,890,439.60 1,384,720 1,366,445 297 (18.275) 1,274,909 217 (109,811)
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Hagerman Maintenance Shop 1.530,516.64 47,684 3.12 70,251 4.59 22,567 70,251 4.59 22,567
Milner Dam 48,226.36 719 1.49 704 1.46 (15) 704 1.46 (15)
Niagara Springs Hatchery 74,548.65 2.067 2.77 1,588 2.13 (480) 1,588 2.13 (480)
Hells Canyon Maintenance Shop 974,943.09 24,318 2.49 24.764 2.54 445 24,764 2.54 448
Rapid River Hatchery 44,260.55 921 2.08 1,173 2.65 252 1,173 2.65 252
American Falls 1,942,134.50 33,624 1.73 30,492 1.57 (3,133) 30,492 1.57 (3,133)
Brownlee 4,314,387.64 80,279 1.86 59,970 1.39 (20,309) 43,144 1.00 (37,136)
Bliss 779.92926 19,632 2.52 24.802 3.18 5,170 24,802 3.18 5.170
Cascade 1,112,594.06 15,211 1.37 15,131 1.36 (79) 15,131 1.36 (79)
Clear Lake 24,505.16 1,306 5.33 2,852 11.64 1,546 2,852 11.64 1,546
Hells Canyon 1,333,718.35 29.267 2.19 23.740 1.78 (5,527) 17,472 1.31 (11.795)
Lower Mated 338,210.40 4,601 1.36 12,953 3.83 8,353 12,953 3.83 8,353
Lower Salmon 481,028.30 6,265 1.30 14.575 3.03 8,310 14,575 3.03 8,310
Milner 659,943.04 9,139 1.38 9,767 1.48 628 9,767 1.48 628
Oxbow Hatchery 15,111.79 536 3.53 408 2.69 (128) 408 2.69 (128)
Oxbow 873,782.36 21,835 2.50 19,048 2.18 (2,787) 13,893 1.59 (7,942)
Pahsimeroi Accumulating Ponds 29,842.45 926 3.10 865 2.90 (60) 865 2.90 (60)
Pshsimeroi Trapping 11,590.18 416 3.59 331 2.86 (85) 331 2.86 (85)
Shoshone Falls 315,604.66 10,353 3.28 12,814 4.06 2,460 12.814 4.06 2,460
Strike 802,362.39 22.270 2.78 26,157 3.26 3,887 26,157 3.26 3,887
Swan Falls 1,387,156.81 32,815 2.37 32,598 2.35 (217) 32,598 2.35 (217)
Twin Falls 199,600.09 2,860 1.43 5,768 2.89 2,908 5,768 2.89 2,908
Twin Falls (New) 468,032.70 11,531 2.46 11,560 2.47 29 11,560 2.47 29
Thousand Springs 295,387.58 0 - 29.273 9.91 29,273 29,273 9.91 29,273
UpperMalad 83,674.01 1,032 123 1,339 1.60 307 1,339 1.60 307
UpperSalmonA 135,614.72 1.496 1.10 3,092 2.28 1,596 3,092 228 1,596
Upper Salmon B 218,801.69 4,364 1.99 5,689 2.60 1,325 5,689 2.60 1,325
Upper Salmon Common 1,930.37 54 2.80 77 3.99 23 77 3.99 23
Total Account 335 18,497,503.80 385,523 441,783 241 56,260 413,533 226 28,010
335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - EQUIPMENT 59,502.00 1.440 2.42 4.724 7.94 3,284 4.724 7.94 3.284
335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - FURNITURE 364,196.45 12.870 3.53 20,431 5.61 7,561 20,431 5.61 7,561
335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER 124,161.27 16,950 13.65 17,656 14.22 706 17,656 14.22 706
336.00 ROADS, RAILROADS AND BRIDGES
Milner Dam 12,737.21 194 1.52 194 1.52 (0) 194 1.52 (0)
Niagara Springs Hatchery 46,667.72 0 - 0 - 0 0 - 0
Rapid River Hatchery 7,197.39 0 - 0 - 0 0 - 0
American Falls 839275.87 12,723 1.52 9,484 1.13 (3,240) 9,484 1.13 (3240)
Brownlee 518,444.14 10.421 2.01 7,777 1.50 (2,644) 6,325 1.22 (4,096)
Bliss 486,476.64 11.585 2.38 11,529 2,37 (56) 11,529 2.37 (56)
Cascade 122,668.04 1,780 1.45 1,766 1.44 (14) 1,766 1.44 (14)
Clear Lake 11,097.30 36 0.32 43 0.39 8 43 0.39 8
Hells Canyon 819,191.89 12,820 1.56 9,585 1.17 (3.235) 8.028 0.98 (4,792)
Lower Mated 244,565.45 5.022 2.05 4,965 2.03 (57) 4,965 2.03 (57)
Lower Salmon 88,693.04 1,626 1.83 1,605 1.81 (21) 1,605 1.81 (21)
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(DECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 2011 AMOUNT RATE Proposed Settlement
(1)
Milner 489139.50 7,347 1.50 7,288 1.49 (59) 7,288 1.49 (59)
Oxbow Hatchery 3,070.44 0 . 0 0 0 - 0
Oxbow 565,842.36 13,235 2.34 10.129 1.79 (3106) 8,827 1.56 (4,408)
Pahaimeroi Accumulating Ponds 26,502.74 204 0.77 146 0.55 (58) 146 0.55 (58)
Pahsimeroi Trapping 15,612.35 14 0.09 11 0.07 (3) 11 0.07 (3)
Shoshone Falls 51,383.40 779 1.52 683 1.33 (96) 683 1.33 (96)
Strike 248,182.71 3,134 1.26 3,375 1.36 242 3,375 1.36 242
Swan Falls 835,946.15 16,617 1.99 15,549 1.86 (1,068) 15,549 1.86 (1,068)
Twin Falls 893,773.50 18,122 2.03 17,965 2.01 (157) 17,965 2.01 (157)
Twin Falls (New) 1.023.829.84 24,669 2.41 24,572 2.40 (87) 24.572 2.40 (87)
Thousand Springs 672,716.00 13,051 1.94 77,362 11.50 64,312 77,362 11.50 64,312
Upper Misled 60,117.68 1,215 2.02 1,190 1.98 (25) 1,190 1.98 (25)
Upper Salmon A 1,650.89 38 2.30 38 2.30 (0) 38 2.30 (0)
Upper Salmon Common 27,708.47 0 - 0 - 0 0 - 0
Total Account 336 8,112,490.52 154,621 205,256 2.53 50,635 200,946 2.48 46,325
TOTAL HYDRAULIC PRODUCTION PLANT 680,066,266.02 15,685,769 13,913,152 2.05 (1,772,617) 13,160,740 1.94 (2,505,029)
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS
Salmon Diesel 11,959.08 0 - 0 . 0 0 . 0
EvanderAndrewa/Danskin#2 4,276,832.78 134,941 3.16 134,720 3.15 (221) 134,720 3.15 (221)
Bennett Mountain 1,458303.28 40,155 2.75 40,832 2.80 677 40,832 2.80 677
EvanderAndrews/Danakin#1 1,422,500.85 0 N/A 36,132 2.54 36.132 36,132 2.54 36,132
Total Account 341 7,169,595.99 175,096 211,684 2.95 36,558 211,684 2.95 36,588
342.00 FUEL HOLDERS
Salmon Diesel 61,306.39 0 . 0 - 0 0 - 0
EvanderAndrsws/Danskin#2 680,176.64 19,041 2.80 24,214 3.56 5,173 24,214 3.56 5,173
Bennett Mountain 2,270,959.59 62,532 2.75 65,177 2.87 2,644 65,177 2.87 2,644
EvanderAndrsws/Danskin#1 1.433,423.71 0 N/A 31,965 2.23 31,965 31.965 2.23 31,965
Total Account 342 4,445,866.33 81,574 121,356 2.73 39,783 121,356 273 39,783
343.00 PRIME MOVERS
EvandsrAndrewa/Danslcin#2 29,900,572.40 972,312 3.25 1,121,271 3.75 148,960 1,121,271 3.76 148,960
Bennett Mountain 35,892,512.60 988,892 2.76 1,302,898 3.63 314,006 1,302,898 3.63 314,006
Evander Andrews/Danskin #1 33,158,611.15 0 N/A 1,064,391 3.21 1.064,391 1.064,391 3.21 1,064.391
Total Account 343 98,951,69515 1,961,204 3,488,561 3.53 1,527,357 3,488,561 2.53 1,527,357
344.00 GENERATORS
Salmon Diesel 541,644.95 0 - 0 - 0 0 0
EvanderAndrswa/Danskin#2 13,166,034.86 254,546 1.93 258,054 1.96 3,508 258,054 1.96 3,508
Bennett Mountain 8.139,999.35 268,406 3.30 9,768 0.12 (258,638) 9,768 0.12 (258,638)
Evander Andrsws/Danskin #1 9,834,220.56 0 N/A 292,076 2.97 292.076 292.076 2.97 292,076
Total Account 344 31,681,899.72 522,952 559,899 1.77 36,946 559,899 1.77 36,946
345.00 ACCESSORY ELECTRIC EQUIPMENT
Salmon Diesel 293,344.56 21,179 7.22 145,499 49.60 124,319 145,499 49.60 124,319
EvandsrAndrews/Danskin#2 11,234,250.81 346,435 3.07 442,629 3.94 97,194 442,629 3.94 97,194
Bennett Mountain 11,171,020.37 307,602 2.15 344,067 3.08 36,466 344,067 3.08 36,466
EvandsrAndrews/Danskin#1 2,378,966.85 0 N/A 78,506 3.30 78,506 78,506 3.30 78,506
Total Account 345 25,077,582.59 674,216 1,010,702 4.03 336,486 1,010,702 4.03 336,486
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Salmon Diesel 1,004.50 72 7.17 472 46.99 400 472 46.99 400
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(DECREASE)
December 31, 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
ACCOUNT COST AMOUNT RATE AMOUNT RATE 2006 2011 AMOUNT RATE Proposed Settlement
(I)
Evander Andrews/Danskin #2 1284,367.91 32,358 2.52 43,669 3.40 11,310 43,669 3.40 11,310
Bennett Mountain 911,105.28 25,575 2.81 30,886 3.39 5.311 30,886 3.39 5.311
EvancierAndrews/Danskin#1 939,290.32 0 N/A 30,025 3.20 30,020 30,025 3.20 30,026
Langley Gulch 3,668.82 0 N/A 131 3.57 131 131 357 131
Total Account 346 3,138,43683 58,006 105,183 3.35 47,178 105,183 3.35 47,178
TOTAL OTHER PRODUCTION PLANT 170,465,077.61 3,473,048 5,497,385 3.23 2,024,337 5,497,385 3.23 2,024337
TRANSMISSION PLANT
350.20 LAND RIGHTS AND EASEMENTS 30,979,980.63 466,680 1.51 430,622 1.39 (36,058) 430,622 1.39 (36,058)
352.00 STRUCTURES AND IMPROVEMENTS 57.994,79643 975.985 1.68 1.067.104 1.84 91,119 1.067.104 1.84 91,119
353.00 STATION EQUIPMENT 351,924,748.71 7,247,269 2.06 7,038,495 2.00 (208,774) 6,686.570 1.90 (560,698)
354.00 TOWERS AND FIXTURES 147,491,415.50 2,896,213 1.96 2.507.354 1.70 (388,859) 2,507,354 1.70 (388,859)
355.00 POLES AND FIXTURES 107,026,915.54 3,007,456 2.81 3,242,916 3.03 235,459 2,964,646 217 (42,811)
356.00 OVERHEAD CONDUCTORS AND DEVICES 171,801,963.20 3,300,924 1.92 3.865,544 2.25 564,620 3,865,544 2.25 564,620
359.00 ROADS AND TRAILS 413,345.99 4,069 0.98 3.265 0.79 (804) 3.265 0.79 (804)
TOTAL TRANSMISSION PLANT 867,633,166.00 17,898,597 18.155,300 2.09 256,703 17,525,105 2.01 (373,491)
DISTRIBUTION PLANT
361.00 STRUCTURES AND IMPROVEMENTS 32,336,182.61 599,071 1.85 691,994 2.14 92,924 691,994 2.14 92,924
362.00 STATION EQUIPMENT 194,190,240.10 3,661,882 1.89 3,883,805 2.00 221,922 3,883.805 2.00 221,922
364.00 POLES, TOWERS AND FIXTURES 228,880,444.80 7.531.824 3.29 7.049,518 3.08 (482,306) 7.049,518 3.08 (482,306)
365.00 OVERHEAD CONDUCTORS AND DEVICES 122,536,890.94 3,614,177 2.95 3,651,599 2.98 37,422 3,651,599 2.98 37.422
366.00 UNDERGROUND CONDUIT 47,989,344.35 934,340 1.95 935.792 1.95 1,452 935,792 1.95 1,452
367.00 UNDERGROUND CONDUCTORS AND DEVICES 190,700,972.04 3,876,452 1.97 4,445,442 2.26 568,990 4,445,442 2.26 568,990
368.00 LINE TRANSFORMERS 429,419,557.74 7,190,567 1.67 11,079,025 2.58 3,588,458 11,079,025 2.58 3,888,458
369.00 SERVICES 57,225.206.94 1.767,768 3.09 1,459,243 2.55 (308,525) 1.459,243 2.55 (308,525)
370.00 METERS 13,833,572.39 961,708 6.95 478,642 3.46 (483,067) 478,642 3.46 (483,067)
370.10 METERS -AMI 57,487.641.47 3,887.722 6.76 4.001.140 6.96 113,417 4,001,140 6.96 113,417
371.10 PHOTOVOLTAIC INSTALLATIONS 26,814.25 986 3.68 630 2.35 (356) 630 2.35 (356)
371.20 INSTALLATION ON CUSTOMER PREMISES 2.727.807.35 17.117 0.63 41.190 1.51 24,073 41.190 1.51 24,073
373.20 STREET LIGHTING AND SIGNAL SYSTEMS 4,394.853.49 179.623 4.09 105.916 2.41 (73.707) 105.916 2.41 (73,707)
TOTAL DISTRIBUTION PLANT 1,387,749,528.47 34,223,239 37,823,935 2.70 3,600,697 37,823,935 2.70 3,600,697
GENERAL PLANT
390.11 STRUCTURES AND IMPROVEMENTS CHQ BUILDING 26,794,277.20 637,620 2.38 691,292 2.58 53,672 691.292 2,58 53,672
390.12 STRUCTURES AND IMPROVEMENTS. EXCL. CHQ BLDG 57,631,731.96 1,288,742 2.24 1,095,003 1.90 (193.739) 1,095,003 1.90 (193,739)
390.20 LEASEHOLD IMPROVEMENTS 558,777.58 14,404 2.58 12,014 2.15 (2,391) 12,014 215 (2,391)
391.10 OFFICE FURNITURE & EQUIPMENT FURNITURE 14,610,692.68 725,806 4.97 420,788 2.88 (305,019) 420,788 2.88 (305,019)
391.20 OFFICE FURNITURE & EQUIPMENT EDP EQUIP. 20,992,109.60 5,116,260 24.37 2,334,323 11.12 (2,781,938) 2.334.323 11.12 (2,781,938)
391.21 OFFICE FURNITURE & EQUIPMENT EDP EQUIP. 4,955,553.78 691,810 13.96 556,013 11.22 (135,797) 556,013 11.22 (135,797)
392.10 TRANSPORTATION EQUIPMENT. AUTOMOBILES 611,161.00 38.099 6.23 45.837 7.50 7,739 45.837 7.50 7,739
392.30 TRANSPORTATION EQUIPMENT-AIRCRAFT 2,590,093.49 223,185 8.62 44,809 1.73 (178,376) 44,809 1.73 (178,376)
392.40 TRANSPORTATION EQUIPMENT SMALL TRUCKS 18,956,905.23 679.046 3.58 1,395.228 7.36 716,182 1,395228 7.36 716,182
392.50 TRANSPORTATIONEQUIPMENT - MISC. 765,755.34 11,443 1.49 27,031 3.53 15,588 27,031 3.53 15,588
392.60 TRANSPORTATION EQUIPMENT- LARGE TRUCKS(HYD) 28,766,040.59 1,062.787 3.69 1.190.914 4.14 128.127 1.190,914 4.14 128,127
392.70 TRANSPORTATION EQUIP.- LARGE TRUCKS (NON-HYD) 4,923,002.31 117,615 2.39 158,028 3.21 40,413 158,028 3.21 40,413
392.90 TRANSPORTATION EQUIPMENT. TRAILERS 4,365,173.17 86.997 1.99 91,669 2.10 4.672 91,669 2.10 4,672
393.00 STORES EQUIPMENT 1,600,034.48 86,326 5.40 52,801 3.30 (33,525) 52,801 3.30 (33,525)
394.00 TOOLS, SHOP AND GARAGE EQUIPMENT 6,054.996.46 293.085 4.94 250,071 4.13 (43,014) 250,071 4.13 (43,014)
395.00 LABORATORY EQUIPMENT 11,866,321.37 639,580 5.39 509,065 4.29 (130,515) 509.065 4.29 (130,515)
396.00 POWER OPERATED EQUIPMENT 10.696.486.03 742,910 6.95 177,562 1.66 (565,349) 177,562 1.66 (565,349)
397.10 COMMUNICATION EQUIPMENT - TELEPHONES 6,051,522.24 372,677 616 257,190 4.25 (115,487) 257.190 4.25 (115,487)
397.20 COMMUNICATION EQUIPMENT-MICROWAVES 20,618,416.80 1,441,484 6.99 1,109,271 5.38 (332.213) 1,109271 5.38 (332,213)
397.30 COMMUNICATION EQUIPMENT- RADIO 3,513,704.83 293,817 8.36 186,578 5.31 (107,239) 186,578 5.31 (107239)
397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC 2,530,702.17 207.603 8.20 199,925 7.90 (7,678) 199,925 7.90 (7,678)
IDAHO POWER COMPANY
COMPARSION OF ANNUAL DEPRECIATION EXPENSE
2006 STUDY RATES vs. 2011 STUDY RATES vs. 2011 SETTLEMENT PROPOSAL
2006 PRO FORMA 2011 SETTLEMENT PROPOSAL INCREASEI(DECREASE)
December 31 2011 CALCULATED ANNUAL CALCULATED ANNUAL INCREASEI(DECREASE) CALCULATED ANNUAL IN ACCRUAL AMOUNT
ORIGINAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL IN ACCRUAL AMOUNT ACCRUAL ACCRUAL 2006 vs. 2011
COST AMOUNT RATE AMOUNT RATE 2006v..2011 AMOUNT RATE Proposed Settlement
5255017.69 503.096 9.57 273.261 5.20 (229.836) 273.261 5.20 (229.835)
254,708,476.00 15,274,392 11,078,673 4.45 (4,195,719) 11,078,673 4.45 (4,195,719)
4,225,748,053.46 104,564,521 110,082,154 2.60 5.517,633 105,710,194 1,145,673
13,839,831.87 206.672 1.50 315,548 228 108,876 315,548 2.28 108,876
38.855,517.81 552,862 1.55 1,608,618 4.14 1,055,756 1,608,618 4.14 1,055,756
1,729,452.20 51,003 2.95 47,041 2.72 (3,962) 47,041 2.72 (3,962)
13,866,112.96 323.626 2.33 869,405 6.27 545,719 869,405 6.27 545,779
4,662,469.64 48,448 1.05 146,868 3.15 98,420 146.868 3.15 98.420
1,668,420.52 47,422 2.71 88.927 5.33 41,505 88,927 5.33 41,505
33,158.22
41,585.39 2,900 6.97 2,129 5.12 (771) 2.129 5.12 (771)
31,551.30
74,728,099.91 1.232.933 3.078.537 4.13 1,845,603 3,078.537 4.13 1,845,603
4,300,476,153.37 105,797,455 113,160,691 2.63 7.363.236 108.788,731 2.53 2,991,276
398.00 MISCELLANEOUS EQUIPMENT
TOTAL GENERAL PLANT
TOTAL DEPRECIABLE PLANT (Excluding Boardman)
BOARDMAN STEAM PRODUCTION PLANT
311.00 STRUCTURES AND IMPROVEMENTS
31220 BOILER PLANT EQUIPMENT - OTHER
312.30 BOILER PLANT EQUIPMENT - RAILCARS
314.00 TURBOGENERATOR UNITS
315.00 ACCESSORY ELECTRIC EQUIPMENT
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
316.10
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
316.80
TOTAL BOARDMAN STEAM PRODUCTION PLANT
TOTAL DEPRECIABLE PLANT
* LIFE SPAN PROCEDURE IS USED. CURVE SHOWN IS INTERIM SURVIVOR CURVE.
IDAHO NON-AM[ BEING AMORTIZED PER ORDER #30829
NOTE: Accrual rates for the Langley Gulch Plant will be when placed in service June 2012.
Account Rate
341.00 2.90%
342.00 2.99%
343.00 3.23%
344.00 3.08%
345.00 3.07%
346.00 3.34%