20120523Comments.pdf

KARL T. KLEIN
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
P0 BOX 83720
BOISE, IDAHO 83720-0074
[phone]
IDAHO BAR NO. 5156
REC
?fl17 MAY .: PM 3: ç
UT 1iAH0 PUBL
Li1E COMM$3io;
Street Address for Express Mail:
472 W. WASHINGTON
BOISE, IDAHO 83702-5918
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER )
COMPANY'S APPLICATION TO INCREASE) CASE NO. IPC-E-12-08
ITS RATES DUE TO REVISED )
DEPRECIATION RATES FOR ELECTRIC ) COMMENTS OF THE
PLANT-IN-SERVICE. ) COMMISSION STAFF
The Staff of the Idaho Public Utilities Commission, comments as follows on Idaho
Power's Application.
BACKGROUND
On February 15, 2012, Idaho Power Company applied to the Commission to (1) revise the
Company's depreciation rates for electric plant-in-service, and (2) increase corresponding Idaho
base rates. The Company said its proposal will increase base rates overall by $2,656,213, which is
an average increase of 0.31%. The Company asked that the rate increase take effect on June 1,
2012.
The Commission subsequently issued a Notice of Application, set a 14-day intervention
deadline, and scheduled a public workshop. See Order No. 32478. Micron Technology, Inc.
intervened. Following the workshop, the parties recommended that the matter be processed under
Modified Procedure, that settlement conferences occur on April 23 and May 10, 2012; that
comments be due May 25, 2012; and that the Company's reply (if any) be due June 8, 2012. The
STAFF COMMENTS 1 MAY 23, 2012
parties also recommended that if the initial comments supported a settlement stipulation, the
parties would seek an order with a June 1, 2012 effective date; however, if there is no settlement,
then the proposed June 1 effective date would be suspended until the later of July 1, 2012, or until
the Company's Langley Gulch power plant is providing electric service to customers. On April
25, 2012, the Commission issued a Notice of Modified Procedure soliciting written comments on
the Application. See Order No. 32538. The parties met, and they stipulated to a settlement. See
Joint Motion for Approval of Stipulation (attaching the Stipulation). Staff files these comments in
support of the Stipulation.
STAFF ANALYSIS
Depreciation Review
Staff compared existing and requested depreciation components including useful life, Iowa
curves, removal cost, salvage values and the resulting depreciation accrual rate. Staff also
considered the depreciation rates for other electric companies.
Ultimately, the parties agreed that the Commission should adjust the Company's proposed
depreciation expenses for certain components associated with Hydraulic Production Plant, Steam
Production Plant, Transmission Production Plant and Langley Gulch. The parties accepted the
Company's depreciation rates and accruals for its other plant categories as originally proposed.
Idaho Power's Application proposed using the Federal Energy Regulatory Commission
(FERC) license period to establish the life span and remaining life for the Company's licensed
hydraulic facilities. Staff does not believe, however, that the Commission should use the license
period to establish hydraulic facility life. FERC customarily extends existing licenses, and
multiple licenses are common over the life of a facility. The Company's proposed methodology
does not establish how long a facility will be in commission. In light of these concerns, and for
settlement purposes, the parties have agreed to extend the expected life of the Hell's Canyon
Complex facilities by 15 years from 105 to 120 years. See Stipulation at 3.
In reviewing Idaho Power's Application, Staff was concerned about the proposed increase
in the negative net salvage value of various steam, hydraulic and transmission plant accounts.
Staff is not convinced that the current study justifies decreasing estimated net salvage value to
reflect substantial increases in removal costs. For settlement purposes, the parties agreed to retain
the current net salvage percentages for steam and hydraulic production accounts as well as
transmission plant Account 355. Id. The settlement agreement to maintain status quo decreases
STAFF COMMENTS 2 MAY 23, 2012
steam and transmission plant while increasing hydraulic production plant, resulting in an overall
decrease. Staff believes the Company must provide additional information if it seeks further
reductions to net salvage values in the next depreciation case.
Staff examined the transmission plant accounts and found that depreciation rates generally
were higher than expected. Staff believes the life of transmission Station Equipment Account 353
(as filed by the Company in its Application) does not adequately reflect this equipment. The
parties agreed to increase the life span from 48 to 50 years. Id.
The Company's Application proposed a 30-year life span for the Langley Gulch power
plant. Earlier in Case No. IPC-E-09-03, the Company's Application for a Certificate of Public
Convenience and Necessity (CPCN) and the Commission's resulting Order had estimated a 35-
year life for Langley Gulch. See Order No. 30892 at 36 and 40. Staff finds no compelling
evidence to reduce the estimated 35-year life here. Actual operating conditions and plant
experience once the plant is placed in service will provide needed data to better analyze the
appropriate life in future depreciation cases.
The parties' settlement stipulation decreases the composite depreciation rate from 2.63% to
2.53%, which reduces overall annual depreciation expense from $111.14 million to $106.89
million, and decreases the Company's annual depreciation accrual by $4.25 million. This, in turn,
decreases the Company's Idaho base revenue requirement from $2.66 million to negative $1.33
million. Attachment A shows the depreciation components and rates on an account-by-account
basis. Langley Gulch depreciation rates on an account-by-account basis are shown on page 7 of
Attachment A.
Revenue Allocation and Rate Design
Idaho Power proposes to allocate the incremental revenue requirement and design rates
using forecasted billing determinants for the period from June 1, 2012 through May 31, 2013.
These billing determinants are the most current information available for revenue allocation/rate
design; however, they have not been thoroughly reviewed in a general rate case and approved by
the Commission. Staff nevertheless accepts and recommends the use of the Company'sproposed
billing determinants here, just as it has done in its comments to all of the Company's other 2012
filings.
The Company's Application requested that the incremental revenue requirement of
$2,656,213 be spread to all customer classes as a uniform percent increase to all base rate
STAFF COMMENTS 3 MAY 23, 2012
components except customer service charges. Doing so increased non-service charge rates by an
average 0.31%. As can be seen from Company Attachment 3, this revenue spread/rate design
produces a near uniform percentage rate spread to all customer classes.
Staff accepts the Company's proposed methodology for revenue allocation/rate design.
Applying this methodology to the stipulated, incremental decrease of $1,326,799 decreases all
non-service charge rates by 0.1664% and average rates by 0.16%. The results of this rate spread
are shown on Attachment B. This revenue allocation/rate design results in a near uniform
percentage rate decrease.
STAFF RECOMMENDATIONS
Staff recommends that the Commission approve the settlement stipulation. Staff further
recommends the depreciation rates be approved on an account-by-account basis with a composite
rate of 2.53%. Staff also recommends that customer rates implementing these depreciation rate
changes be effective June 1, 2012.
Respectfully submitted this '2 3 J
day of May 2012.
)a /,/ X_
Karl T. Klein
Deputy Attorney General
Technical Staff: Shelby Hendrickson
Keith Hessing
Terri Carlock
i:umisc:comments/ipce 1 2.Skktcshkh comments
STAFF COMMENTS 4 MAY 23, 2012
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
(I) (2) (3) (4) (5) (6) (7) (8)(7)1(4) (9)=(6)l(7)
ELECTRIC PLANT
STEAM PRODUCTION PLANT
310.20 LAND AND WATER RIGHTS
Jim Bndger 75-R4 * 0 203015.26 149,822 53,193 2,433 1.20 21.9
Valmy Unit i and Common 75-R4 0 430,343.92 11,147 419,197 20,970 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 Bridget 100-Si * (10) 66615,999.53 51,420,972 21856,627 987.673 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 311 126,924,607.09 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 1.39 22.1
Total Account 312.1 82,472,071.58 61,180,493 25,415,183 1,164,432 1.41 21.8
312.20 BOILER PLANT EQUIPMENT - OTHER
Jim Bridget 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 312.2 428,204,184.38 211,447,733 238,166,661 11,402,254 2.66 20.9
312.30 BOILER PLANT EQUIPMENT - RAILCARS
Jim Bridget 25-R3 20 2.478,477.91 1,607,284 375.498 47,834 1.93 7.9
Total Account 312.3 2,478,477.91 1,607,284 375,498 47,834 193 79
314.00 TURBOGENERATOR UNITS
Jim Bridget 45-Si (5) 83,723,768.52 34,295,690 53.614,267 2.687.971 3.21 19.9
Valmy Unit 1 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 10,985,267 571,997 222 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 Bridget 60-S1.5 • 0 27,168,470.88 21,556,426 5.612,045 276.747 1.02 20.3
Valmy Unit l 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 Bridget 45-R0.5 * (5) 6,325,713.29 1,844,189 4,797.810 242,756 3.84 19.8
Valmy Unit i and Common 45-R0.5 * (5) 3,731,960.58 1,454,218 2,464,341 140,330 3.76 17.6 >1 Valmy Unit 2 45-R0.5 (5) 1,686,053.18 1.114.551 655,805 33,181 1.97 19.8
rA-,- a 0 Total Account 316 11.743,727.05 4.412.958 7,917.956 416,267 3.54 19.0
0 1 316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 12-1-2 15 58,859.95 19,748 30,283 4,822 8.19 6.3
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IDAHO POWER COMPANY
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE
CALCULATED ANNUAL DEPRECIATION RATES AS OF JUNE 30, 2011
31640
316.50
316.60
316.70
316.80
316.90
331.00
OCID(>
332.10
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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)l(7)
MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS
Jim Biidger 12-1.2 15 200,772.45 167,119 3.538 708 0.35 5.00
Valmy Unit l and Common 121.2 15 39,801.91 24,391 9,441 939 2.36 10.1
Total Account 316.4 240,574.36 191,510 12,979 1,647 0.68 7.9
MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
Jim Bridger 12-1-2 15 23,360,90 16,527 3,330 518 2.22 6.4
Valmy Unit l and Common 12-1.2 15 18,011.23 16,007 (697) 0 - -
Total Account 316.5 41,372.13 32,534 2,633 518 1.25 5.1
MISCELLANEOUS POWER PLANT EQUIPMENT - HYDRAULIC TRUCKS 201.2 15 106,049.59 6,196 83,946 4,658 4.39 18.0
MISCELLANEOUS POWER PLANT EQUIPMENT- LARGE TRUCKS 20-1.2 15 80,464.12 44,222 24.173 1,681 2.09 14.4
MISCELLANEOUS POWER PLANT EQUIPMENT - POWER OPERATED EQUIPMENT 20-01 30 1,122,059.65 132,653 652,789 39,256 3.50 16.6
MISCELLANEOUSPOWERPLANTEQUIPMENT - TRAILERS 35-Si 15 13,977.04 0 11,880 342 2.45 347
TOTAL STEAM PRODUCTION PLANT 836,544,687.80 472,715,480 408,083,344 19,821,717 2.37
HYDRAULIC PRODUCTION PLANT
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 105-112.5 * (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 2.65 331 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-R2.5 * (25) 2,541,110.17 1,229,619 1,948,769 58.822 2.31 33.1 American Falls 105-112.5 * (25) 11,807,206.79 6,888,835 7,870,173 192,902 1.63 40.8 Brownlee 105-R2.5 * (25) 31,438,80738 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 105-112.5 * (25) 193,278.70 199,736 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 24,423 116 21.2
Lower Salmon 105-R2.5 * (25) 2,805,900.34 746,479 2,760,896 127,643 4.55 21.6
Milner 105-R2.5 * (25) 9,525.581.23 3,427,501 8,479,851 158,140 1.66 53.6 Oxbow Hatchery 105-143.5 (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-R2.5 (25) 111,952.27 111,952 27,988 649 0.58 43.1
Pahsimeroi Accumulating Ponds 105-R2.5 * (25) 13,697.479.49 1.952.143 15,169.706 453,813 3.31 33.4
Pahaimeroi 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-R2.5 * (25) 661,28529 384,066 442,541 15,702 2.37 28.2
Twin Falls (New) 105-R2.5 * (25) 10,146,761.46 4,011,687 8.671.785 300,269 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 105-112.5 (25) 363,647.08 305,983 148,576 7,179 1.97 20.7
Upper Salmon A 105-112.5 (25) 870,318.01 659.985 427,913 20,528 2.36 20.8
Upper Salmon B 105-R2.5 (25) 753,44819 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
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 39.7
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) (1) (8)(7)l(4) (9)(6)l(7)
332.10, 0ont. 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 1.17 407 Brownlee Common 95-54 (20) 7,895,82478 5,714,061 3,760,929 94.710 1.20 39.7
Total Account 332.1 19,460,506.20 13,205,690 10,146,918 254,935 1.31 39.8
33220 RESERVOIRS, DAMS AND WATERWAYS
Milner Dam 95-S4 (20) 614,874.97 214,720 523.130 9.492 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 95-54 (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 28,076 4.80 6.0 Hells Canyon 95-54 * (20) 51,775,74544 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 95-54 (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) 9,871.65 5.314 8,532 134 1.36 48.7
Shoshone Falls 95-84 (20) 512,401.48 515,713 99,169 6,855 1.34 14.5
Stake 95-54 (20) 10,438,597,24 8,126,320 4,399,997 223,415 2.14 19.7
Swan Fails 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-S4 (20) 7,645,780.81 2,535,028 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 Malad 95-S4 * (20) 1,342,107.22 1,112,797 497,732 24,648 1.84 20.2
Upper Salmon A 95-S4 (20) 1,515,374.25 449,779 1,368,670 65,061 4.29 21.0
Upper Salmon 8 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 2,879,340 1,588,462 33,862 0.91 46.9
Total Account 332.2 225,740,805.68 138,483,936 132,405,032 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) 26,671,643.73 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 78,609 171 19.9
Cascade 80-R3 * (5) 9,054,007.96 3,917,295 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) 12,138,433.12 5,162,108 7.584,297 190,175 1.57 39.9 Lower Malad 80-R3 (5) 498,48979 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 19,9
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) 2,543,017.41 880,567 1,789,601 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 60-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 O 7/i (') > Twin Falls (New) 80-R3 (5) 15,678,462.57 5,253,411 11,208,975 390,148 2.49 28.7
Thousand Springs 80-R3 (5) 729,122.84 714.510 51.069 6,400 0.88 8.0
Upper Mailed 80-R3 * (5) 476,485.37 365,873 134,437 6,987 1.47 19.2
( z Upper Salmon A 80-R3 * (5) 1,527,402.86 738,942 864,831 41,630 2.73 20.8
0 0 CD Upper Salmon B 80-R3 (5) 3,704,936.46 617,956 3,272,227 153,523 4.14 21.3
Total Account 333 196,177,253.47 94,406,508 111,579,608 3,422.910 1.74 32.6 CD 019> ID
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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)(7W(4) (9)(6)I(7)
334.00 ACCESSORY ELECTRIC EQUIPMENT
Hagerman Maintenance Shop 50-R1.5 (5) 39066.76 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) 38,070.83 2,245 35,629 1.168 3.24 30.5 American Falls 50-R1.5 ' (5) 2,991,24144 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 3.55 18.6 Lower Salmon 50-R1.5 * (5) 2,640,187.16 554,658 2,217,539 111,151 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) 3,940,081.87 1,310,952 2,826,134 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 50-141.5 ' (5) 538,522.21 125,782 439,666 17,662 3.28 24.9 Twin Falls (New) 50-R1.5 ' (5) 2,344,831.81 833,847 1,628,226 63,891 2.72 25.5 Thousand Springs 50-R1.5 * (5) 785,022.72 649,288 174,986 22,441 2.86 7.8 Upper Mated 50-R1.5 (5) 603,92194 151,525 482.595 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 43.748 4.64 19.3
TotaiAccount 334 45,108,045.10 14,689,513 32,673,936 1,250,033 277 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 1,935,213 42,690 1.00 453 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-R2 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 • 0 878,04374 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 * 0 315,604.66 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 95-112 • 0 1,426,074.39 427,175 998,899 33,474 2.35 29.8 Twin Falls 95-R2 • 0 197,362.33 36,916 160,448 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 C)
- TotalAccount 335 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
CD 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT -FURNITURE 20-SQ 0 364,196.45 254,903 109,293 20,432 5.61 5.3 >335.30 MISCELLANEOUS POWER PLANT EQUIPMENT -COMPUTER 5-50 0 124,161.27 66.529 57.632 17,652 14.22 3.3
*-
O t')
' -.1
12,737,21 3,403
46,66712 46,677
7,197.39 7,197
839,275.87 487,564
518,444.14 300,539
486,476.64 241,656
122,668.04 49,703
11,097.30 10,845
819,191,89 552,107
244,56545 141,252
88,693.04 55,138
489,139.50 130,294
3,070.44 3,070
565,842.36 304,025
26,502.74 21,928
15,612.35 15,285
51,383.40 40,427
248,182.71 186,313
835,946.15 386,772
893,773.50 396,051
1,023,829.84 321,457
672,716.00 55,559
60,117.68 35.854
1,650.89 833
27,708.47 27.708

8,112,490.52 3,821,659

674,566,206.22 345,081,826
11,959.08 11,959
4,276,832.78 906,910
1,456,30328 234,815
1.422,500.85 266,778
7,169,595.99 1,420,462
61,306.39 61,306
680,176.64 98,565
2,270.959.59 386,986
1,433,423.71 444,057
4,445.866.33 990,914

29,674,486.68 5,309,578

37,981,118.40 579,949

33.158.611.15 2,867,415

100,814,216.41 8,756,942
9,334 193
(9) 0
0' 0
351,712 9,484
217,905 6,344
244,819 11,506
72,965 1,763
252 43
267,085 8,025
103,313 4,958
33,555 1,605
358,846 7,309
0 0
261,817 8,818
4,575 147
327 11
10,956 684
61,870 3,381
449,174 15,518
497,722 17,952
702,373 24,584
617,157 77.372
24,264 1,190
818 38
0 0

4,290,830 200,925

429,606,150 13,096,506
0 0
3,369,923 134,797
1,223,488 40,784
1,155,723 36,116
5,749,134 211,697
0 0
581,612 24,214
1,883,974 65,228
989,367 31,915
3,454,953 121,357

24,364,909 1,113,717

37,401,169 1.379.748

30,291,196 1064,385

92,057,274 3.557,850

0 0

5,964,041 258,631

75-R3 *

75-R3 *
75-R3
75-R3
75-R3
75-R3
75-R3
75-R3

75-R3 *

75-R3 *

75-R3 *

75-R3 *

75-R3 *

75-R3 *

75-R3 *
75-R3

75-R3 *

75-R3 *

75-R3 *

75-R3 *
75-R3

75-R3 *

75-R3 *
75-R3

75-R3 *
SQUARE * 0
SQUARE * 0
SQUARE * 0
SQUARE • 0

50-S2.5 * 0

50-S2.5 0

50-S2.5 • 0

50-S2.5 0

40-S1.5 0

40-S1.5 0

40-S1.5 0

45-S2 • 0 541,644.95 541.645

45-S2 * 0 13,166,034.86 7,201,994
1.52 48.4
1.13 37.1
1.22 34.3
2.37 21.3
144 41.4
0.39 5.9
0.98 33.3
2.03 20.8
1.81 20.9
1.49 49.1
1.56 29.7
0.55 31.1
0.07 29.7
1.33 16.0
1.36 18.3
1.86 28.9
2.01 27.7
2.40 28.6
11.50 8.0
1.98 20.4
2.30 21.5
2.48 21.4
1.94
3.15 25.0
2.80 30.0
2.54 32.0
2.95 27.2
3.56 24.0
2.87 28.9
223 31.0
2.73 28.5
3.75 21.9
3.83 27.1
321 28.5
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)1(4) (9)(8)l(7)
336.00 ROADS, RAILROADS AND BRIDGES
Milner Dam
Niagara Springs Hatchery
Rapid River Hatchery
American Falls
Brownlee
Bess
Cascade
Clear Lake
Hells Canyon
Lower Malad
Lower Salmon
Milner
Oxbow Hatchery
Oxbow
Pahsimeroi Accumulating Ponds
Pahsimeroi Trapping
Shoshone Falls
Stake
Swan Falls
Twin Falls
Twin Falls (New)
Thousand Springs
Upper Malad
Upper Salmon A
Upper Salmon Common
Total Account 336
TOTAL HYDRAULIC PRODUCTION PLANT
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS
Salmon Diesel
Evander AndrewslDanskin #2
Bennett Mountain
Evander Andrews/Danskin #1
Total Account 341
342.00 FUEL HOLDERS
Salmon Diesel
Evander AndrewslDanskin #2
Bennett Mountain
Evander Andrews/Dsnskin #1
Total Account 342
343.00 PRIME MOVERS
Evander AndrewslDanskin #2
Bennett Mountain
Evander Andrews/Danskin #1
I\) sw TotatAccount 343
344.00 GENERATORS
Satinon Diesel
, Evander AndrewslDanskin #2
(Dt1 u
'0 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)1(4) (9)(6)l(7)
344.00,cont Bennett Mountain 45-52 * 0 8,139,999.35 7,868,244 271.755 9,699 0.12 28.0 EvanderAndrews/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 14,995,413 560,220 1.77 26.8
345.00 ACCESSORY ELECTRIC EQUIPMENT
Salmon Diesel 50-S1.5 * 0 293,344.56 147,833 145,512 145,512 49.60 1.0 EvanderAndrewslDaoskin#2 50-S1.5 * 0 11.234,250.81 586,266 10,647,985 442.851 3.94 24.0 Bennett Mountain 50-S1.5 • 0 11,151,090.50 1449,828 9,701262 343.676 3.08 28.2 EvandorAndrews/Danskjn#i SO-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 EvanderAndrewslOanskin#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#i 35-R2.5 * 0 938.290,32 108,377 829,913 30,058 3.20 27.6
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 3.23
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-R3 (35) 57,730,658,85 20.984.305 56.952,084 1,961,178 1.64 53.7 353.00 STATION EQUIPMENT 50-R1.5 (5) 353,405,84920 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 50.8 355.00 POLES AND FIXTURES 60-R2 (70) 102,096,006.10 50,005,940 123.557270 2,831,263 2.77 43.6 356.00 OVERHEAD CONDUCTORS AND DEVICES 65-112 (40) 169.782.024.11 52,605.544 185,089,290 3.815,704 2.25 48.5 359.00 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-R2.5 (40) 31504,322.02 8,211,701 35,894,350 673,250 2.14 513 362.00 STATION EQUIPMENT 50-Ri (5) 186,275,323.09 45,372,482 150,216,607 3,732,228 2.00 402 364.00 POLES, TOWERS AND FIXTURES 44-RI .5 (45) 228,467,595.06 111,399,468 219,878,545 7033,582 3.08 31.3 365.00 OVERHEAD CONDUCTORS AND DEVICES 45-R0.5 (35) 122,797.760.56 42.874,924 122,902.053 3.658,769 2.98 33.6 366.00 UNDERGROUND CONDUIT 60-R2 (20) 48.352.421.89 12,383,370 45,639,536 942,975 1.95 48.4 367.00 UNDERGROUND CONDUCTORS AND DEVICES 46-R2 (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 10886,767 2.58 27.0 369.00 SERVICES 40-R2 (40) 57.479,035.86 37,257,327 43213.323 1,463,758 2.55 29.5 370,00 METERS 22-01 1 15,559,044.19 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 37120 INSTALLATIONS ON CUSTOMER PREMISES 17-RI .5 (2) 2.716.667.37 2.165.966 605,035 41,151 1.51 14.7 37320 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 1,364,219,717.80 482,262,875 1,125,457,806 36,891,877 2.70 op> 0 ()
lw GENERAL PLANT
(DIn , r 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
Q o Z 390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING 55-SO 5 (5) 46,444,63521 9,700,863 39,066,004 881,650 1.90 44.3 CD 390.20
u 391.10 .
LEASEHOLD IMPROVEMENTS
OFFICE FURNITURE AND EQUIPMENT FURNITURE
35-S3 0 10,116,258.37 4,527,994 5,588,264 217.055 2.15 25.7
0) CD ( 391.20
-
OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT - COMPUTERS
20-SO
5-SQ
0
0
14,692,682.81
23.840.038.93
9,223,004
15,349,167
5.469,679
8,490,872
422,561
2,651,351
2.88
11.12
12.9
3.2
CD 391.21 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT -SERVERS 8-12 0 4,810,571.76 1,716.406 3,094,166 539,820 11.22 5.7
C L o t.)
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)
39210 TRANSPORTATION EQUIPMENT - AUTOMOBILES 12-1-2 IS 667,014.87 123,702 443,261 50,000 7.50 8.9 392.30 TRANSPORTATION EQUIPMENT-AIRCRAFT 10-52.5 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 1,415022 2,127,926 87,491 210 24.3
393.00 STORES EQUIPMENT 25-SQ 0 1,527,268.63 548,600 978,669 50.364 3.30 19.4
394.00 TOOLS, SHOP AND GARAGE EQUIPMENT 20-SQ 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-SQ 0 6,091,895.83 3,950.737 2.141,259 258,952 4.25 8.3
397.20 COMMUNICATION EQUIPMENT - MICROWAVES 15-SQ 0 19,804,909.30 9.337.414 10,467,495 1,064,876 5.38 9.8
397.30 COMMUNICATION EQUIPMENT- RADIO 15-SO 0 3,221,550.79 1,852,183 1,369,368 171.175 531 8.0
397.40 COMMUNICATION EQUIPMENT- FIBER OPTIC 10-SQ 0 2.614,237.18 1.279.533 1,334,704 206,420 7.90 6.5
398.00 MISCELLANEOUS EQUIPMENT 15-SQ 0 4,828,253.73 2,170,391 2,657,863 251,052 5.20 10.6
TOTAL GENERAL PLANT 253,224,179.89 100j96,291 143,162,316 11,267,890 4,45
BOARDMAN STEAM PRODUCTION PLANT
311.00 STRUCTURES AND IMPROVEMENTS 100-SI * (5) 13,809,74100 11.549.093 2,951,137 315,109 2.28 9.4
312.20 BOILER PLANT EQUIPMENT-OTHER 60-111.5 * (15) 35,608,421.82 27,445,666 13,504,019 1,475,702 4.14 9.2
312.30 BOILER PLANTEQUIPMENT - RAILCARS 25-R3 20 1.729,45220 821.596 561,966 47.114 2.72 119 314.00 TURBOGENERATOR UNITS 45-SI (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) 1748,502.63 953,332 830,141 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 BOAROMAN STEAM PRODUCTION PLANT 71425,334.28 52,299,216 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 5,70301
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 58,942,743.25
TOTAL ELECTRIC PLANT 4,287,754,344.35 1,752,809,066 3,063,398,923 108,888,584
• LIFE SPAN PROCEDURE IS USED. CURVE SHOWN IS INTERIM SURVIVOR CURVE
IDAHO NON-AMI BEING AMORTIZED PER ORDER #30829
NOTE
CD
9)
nt -
-.1
Accrual rates for the Langley Gulch Plant when placed in service June 2012 wil be as follows:
Account Rate
34100 2.90%
34200 2.99%
34300 3.23%
34400 3.08%
34500 3.07%
34600 3.34%
O 'J
-.1 00
Idaho Power Company
Calculation of Revenue Impact
State of Idaho
Depreciation
Proposed to be Effective June 1, 2012
Summary of Revenue Impact
Current Billed Revenue to Proposed Billed Revenue
Total Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Billed Cents to Billed Total Billed Cents Billed to Billed
No Tariff Description No. Customers (1) (kWh) Revenue Per kWh Revenue Revenue Per kWh Revenue
Uniform Tariff Rates:
1 Residential Service 1 399,329 4,896,272,827 $397,700,569 8.123 ($604,926) $397,095,643 8.110 (0.15)%
2 Master Metered Mobile Home Park 3 23 4,942,681 $381,220 7.713 ($615) $380,605 7.700 (0.16)%
3 Residential Service Energy Watch 4 0 0 $0 0.000 $0 $0 0.000 0.00%
4 Residential Service Time-of-Day 5 0 0 $0 0.000 $0 $0 0.000 0.00%
5 Small General Service 7 28,165 144,888,296 $14,990,300 10.346 ($21,457) $14,968,843 10.331 (0.14)%
6 Large General Service 9 31,614 3,480,101,459 $196,754,244 5.654 ($316,231) $196,438,013 5.645 (0.16)%
7 Dusk to Dawn Lighting 15 0 6,481,376 $1,173,934 18.112 ($1,937) $1,171,997 18.083 (0.17)%
8 Large Power Service 19 116 1,978,623,647 $83,660,290 4.228 ($139,014) $83,521,276 4.221 (0.17)%
9 Agricultural Irrigation Service 24 16,642 1,720,204,410 $109,785,557 6.382 ($179,185) $109,606,372 6.372 (0.16)%
10 Unmetered General Service 40 2,030 15,807,753 $1,096,245 6.935 ($1,817) $1,094,427 6.923 (0.17)%
11 Street Lighting 41 361 23,165,568 $2,959,897 12.777 ($4,879) $2,955,018 12.756 (0.16)%
12 Traffic Control Lighting 42 397 2,981,282 $142,887 4.793 ($238) $142,649 4.785 (0.17)%
13 Total Uniform Tariffs 478,677 12,273,469,299 $808,645,142 6.589 ($1,270,300) $807,374,842 6.578 (0.16)%
14 Special Contracts:
15 Micron 26 1 451,138,622 $17,176,418 3.807 ($28,746) $17,147,672 3.801 (0.17)%
16 J RSimplot 29 1 203,558,197 $6,727,934 3.305 ($11,278) $6,716,656 3.300 (0.17)%
17 DOE 30 1 244,266,665 $8,393,976 3.436 ($14,068) $8,379,908 3.431 (0.17)%
18 Hoku - Retail 32 1 0 $2,835,760 0.000 ($2,407) $2,833,353 0.000 (0.08)%
19 Total Special Contracts 4 898,963,484 $35,134,087 3.908 ($56,499) $35,077,588 3.902 (0.16)%
20 Total Idaho Retail Sales 478,681 13,172,432,783 $843,779,229 6.406 ($1,326,799) $842,452,430 6.396 (0.16)%
21 Hoku - Block I Energy 32 109,702,243 $6,764,240 6.166 $0 $6,764,240 6.166 0.00%
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CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 23 DAY OF MAY 2012,
SERVED THE FOREGOING COMMENTS OF THE COMMISSION STAFF, IN
CASE NO. IPC-E-12-08, BY E-MAILING AND MAILING A COPY THEREOF,
POSTAGE PREPAID, TO THE FOLLOWING:
LISA D NORDSTROM
JASON B WILLIAMS
IDAHO POWER COMPANY
P.O. BOX 70
BOISE IDAHO 83707
E-MAIL: [e-mail]
[e-mail]
THORVALD A NELSON
FREDERICK J SCHMIDT
SARA K RUNDELL
HOLLAND & HART
6380 S FIDDLERS GREEN CIRCLE
STE 500
GREENWOOD VILLAGE CO 80111
E-MAIL: [e-mail]
[e-mail]
[e-mail]
[e-mail]
COURTNEY WAITES
GREG SAID
TIM TATUM
IDAHO POWER COMPANY
P.O. BOX 70
BOISE IDAHO 83707
E-MAIL: [e-mail]
gsaid(2iidahopower.com
[e-mail]
RICHARD E MALMGREN
MICRON TECHNOLOGY INC
800 S FEDERAL WAY
BOISE ID 83716
E-MAIL: rema1mgren(micron.com
joz~~
SECRETARY
CERTIFICATE OF SERVICE