20161021Spanos Exhibit 2 - 2015 Depreciation Study.pdf

Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 1 of 529
An IDACORP Company
2015 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2015
Prepared b~ 6annett Fleming
Excellence Delivered As Promised
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 2 of 529
IDAHO POWER COMPANY
BOISE, IDAHO
2015 DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION
ACCRUALS RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2015
GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC
Camp Hill, Pennsylvania
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 3 of 529
~ Gannett Fle111ing
Excellence Delivered As Promised
Idaho Power Company
1221 West Idaho Street
Boise, ID 83702
Attention Ms. Donna Wheeler
Finance Team Leader
Ladies and Gentlemen:
October 17, 2016
Pursuant to your request, we have conducted a depreciation study related to the
electric plant of Idaho Power Company as of December 31, 2015. The attached report
presents a description of the methods used in the estimation of depreciation, the summary
of annual depreciation accrual rates, the statistical support for the service life and net
salvage estimates, and the detailed tabulations of annual depreciation.
JJS:mlw
061279.000
Respectfully submitted,
GANNETT FLEMING VALUATION
AND RATE CONSULTANTS, LLC
~~·~
JOHN J. SPANOS
Sr. Vice President
Gannett Fleming Valuation and Rate Consultants, LLC
P.O. Box 67100 • Harrisburg, PA 17106-7100 j 207 Senate Avenue• Camp Hill, PA 17011
t: 717.763.7211 • f: 717.763.4590
www.gfvrc.com
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 4 of 529
TABLE OF CONTENTS
EXECUTIVE SUMMARY . . . .... . .... . .... .. ... ... ..... . . .. . .. . ... ... . ... ... .. .. . .... ... . .. .... .. .. .. .. . ... . ... . iii
PART I. INTRODUCTION...................................................................................... 1-1
Scope .................................................................................................................... 1-2
Plan of Report . . .. ... ... ..... . .. . .. . .. ... .. .. ... . .. ... ... . . .. .. . .. .... ... . .. . . .. . . ... ... . ... ... . .. . ... ... . .. . . . .... ... 1-2
Basis of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3
Service Life and Net Salvage Estimates...................................................... 1-4
PART II. ESTIMATION OF SURVIVOR CURVES................................................. 11-1
Survivor Curves...................................................................................................... 11-2
Iowa Type Curves........................................................................................ 11-3
Retirement Rate Method of Analysis ........ ... ..... .......... ........... ... ......... ....... ... 11-9
Schedules of Annual Transactions in Plant Records................................... 11-10
Schedule of Plant Exposed to Retirement................................................... 11-13
Original Life Table ...................................................................................... 11-15
Smoothing the Original Survivor Curve........................................................ 11-17
PART Ill. SERVICE LIFE CONSIDERATIONS..................................................... 111-1
Field Trips.............................................................................................................. 111-2
Service Life Analysis.............................................................................................. 111-3
Life Span Estimates..................................................................................... 111-5
PART IV. NET SALVAGE CONSIDERATIONS................................................... IV-1
Salvage Analysis.................................................................................................... IV-2
Net Salvage Considerations........................................................................ IV-2
PART V. CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION......... V-1
Group Depreciation Procedures............................................................................. V-2
Single Unit of Property................................................................................. V-2
Remaining Life Annual Accruals.................................................................. V-3
Average Service Life Procedure.................................................................. V-3
Calculation of Annual and Accrued Amortization.................................................... V-4
PART VI. RESULTS OF STUDY.......................................................................... Vl-1
Qualification of Results........................................................................................... Vl-2
Description of Statistical Support............................................................................ Vl-2
Description of Detailed Tabulations........................................................................ Vl-2
~ Gannett Fleming Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 5 of 529
TABLE OF CONTENTS, cont
Table 1. Summary of Estimated Survivor Curves, Net Salvage,
Original Cost, Book Depreciation Reserve and Calculated
Annual Depreciation Reserve and Calculated Annual
Depreciation Accruals Related to Electric Plant as of
December 31, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vl-4
PART VII. SERVICE LIFE STATISTICS ............................................................... Vll-1
PART VIII. NET SALVAGE STATISTICS ............................................................. Vlll-1
PART IX. DETAILED DEPRECIATION CALCULATIONS................................... IX-1
~ 6annettF/eming ii Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 6 of 529
EXECUTIVE SUMMARY
IDAHO POWER COMPANY
DEPRECIATION STUDY
Pursuant to Idaho Power Company's ("IPC" or "Company") request, Gannett
Fleming Valuation and Rate Consultants, LLC ("Gannett Fleming") conducted a
depreciation study related to the electric plant as of December 31, 2015. The purpose of
this study was to determine the annual depreciation accrual rates and amounts for book
and ratemaking purposes.
The depreciation rates are based on the straight line method using the average
service life ("ASL") procedure and were applied on a remaining life basis. The calculations
were based on attained ages and estimated average service life, and forecasted net
salvage characteristics for each depreciable group of assets.
!PC's accounting policy has not changed since the last depreciation study was
prepared. However, there has been significant changes in retirement plans of assets,
particularly at steam and hydraulic facilities. These changes have caused the proposed
remaining lives for many accounts to fluctuate from those proposed in the previous
depreciation study as of June 30, 2011. Most average service lives for other assets are
longer than those currently utilized.
Gannett Fleming recommends the calculated annual depreciation accrual rates set
forth herein apply specifically to electric plant in service as of December 31, 2015 as
summarized by Table 1 of the study. Supporting analysis and calculations are provided
within the study.
~ 6annettF/eming iii Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 7 of 529
The study results set forth an annual depreciation expense of $131.2 million when
applied to depreciable plant balances as of December 31, 2015. The results are
summarized at the functional level as follows:
SUMMARY OF ORIGINAL COST, ACCRUAL RATES AND AMOUNTS
ORIGINAL COST
ASOF
FUNCTION DECEMBER 31, 2015
Steam Production Plant $616,804,776.74
Hydraulic Production Plant 749.786.653.53
Other Production Plant 535. 765,842.54
Transmission Plant 1,071,617,266.53
Distribution Plant 1.570,785,681.11
General Plant 332 941.316.23
Total Depreciable Plant Sj1BZZ,Zll:l 1536.6!!
~ fiannettFleming iv
PROPOSED
RATE
3.60
2.03
2.93
2.00
2.42
5.62
2.69
PROPOSED
EXPENSE
$22.184.440
15,245,122
15,684,211
21,430,635
37,957,919
18711587
S:13:1,2:13,1:l:1~
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 8 of 529
~ EiannettFleming 1-1
PART I. INTRODUCTION
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 9 of 529
SCOPE
IDAHO POWER COMPANY
DEPRECIATION STUDY
PART I. INTRODUCTION
This report sets forth the results of the depreciation study for Idaho Power
Company ("Company"), as applied to electric plant in service as of December 31, 2015.
The rates and amounts are based on the straight line remaining life method of
depreciation. This report also describes the concepts, methods and judgments which
underlie the recommended annual depreciation accrual rates related to current electric
plant in service.
The service life and net salvage estimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data 'as
recorded through 2015, the net salvage analyses of historical plant retirement data
recorded through 2015, a review of Company practice and outlook as they relate to plant
operation and retirement, and consideration of current practice in the electric industry,
including knowledge of service lives and net salvage estimates used for other electric
companies.
PLAN OF REPORT
Part I, Introduction, contains statements with respect to the plan of the report, and
the basis of the study. Part II, Estimation of Survivor Curves, presents descriptions of the
considerations and the methods used in the service life study. Part Ill, Service Life
Considerations, presents the factors and judgment utilized in the average service life
analysis. Part IV, Net Salvage Considerations, presents the judgment utilized for the net
salvage study. Part V, Calculation of Annual and Accrued Depreciation, describes the
procedures used in the calculation of group depreciation. Part VI, Results of Study,
~ fiannettF/eming 1-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 10 of 529
presents summaries by depreciable group of annual depreciation accrual rates and
amounts, as well as composite remaining lives. Part VII, Service Life Statistics presents
the statistical analysis of service life estimates, Part VIII, Net Salvage Statistics sets forth
the statistical indications of net salvage percents, and Part IX, Detailed Depreciation
Calculations presents the detailed tabulations of annual depreciation.
BASIS OF THE STUDY
Depreciation
Depreciation, in public utility regulation, is the loss in service value not restored by
current maintenance, incurred in connection with the consumption or prospective
retirement of utility plant in the course of service from causes which are known to be in
current operation and against which the utility is not protected by insurance. Among
causes to be given consideration are wear and tear, deterioration, action of the elements,
inadequacy, obsolescence, changes in the art, changes in demand, and the requirements
of public authorities.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year's total cost of providing
electric utility service. Normally, the period of time over which the fixed capital cost is
allocated to the cost of service is equal to the period of time over which an item renders
service, that is, the item's service life. The most prevalent method of allocation is to
distribute an equal amount of cost to each year of service life. This method is known as
the straight-line method of depreciation.
For most accounts, the annual depreciation was calculated by the straight line
method using the average service life procedure and the remaining life basis. The
calculated remaining lives and annual depreciation accrual rates were based on attained
~ liannettF/eming 1-3 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 11 of 529
ages of plant in service and the estimated seivice life and salvage characteristics of each
depreciable group. Amortization accounting or vintage pooling is proposed for most
general plant accounts.
The straight line method, average seivice life procedure is a commonly used
depreciation calculation procedure that has been widely accepted in jurisdictions
throughout North America. Gannett Fleming recommends its continued use.
Service Life and Net Salvage Estimates
The service life and net salvage estimates used in the depreciation and
amortization calculations were based on informed judgment which incorporated a review
of management's plans, policies and outlook, a general knowledge of the electric utility
industry, and comparisons of the service life and net salvage estimates from our studies
of other electric utilities. The use of survivor curves to reflect the expected dispersion of
retirement provides a consistent method of estimating depreciation for utility property.
Iowa type survivor curves were used to depict the estimated survivor curves for the plant
accounts not subject to amortization accounting. For steam and other production plants,
the life span technique was used. In this technique, the date of final retirement was
estimated for each unit, and the estimated survivor curves applied to each vintage were
truncated at ages coinciding with the date of final retirement.
The procedure for estimating service lives consisted of compiling historical data
for the plant accounts or depreciable groups, analyzing this history through the use of
widely accepted techniques, and forecasting the survivor characteristics for each
depreciable group on the basis of interpretations of the historical data analyses and the
probable future. The combination of the historical experience and the estimated future
yielded estimated survivor curves from which the average service lives were derived.
~ Gannett Fleming 1-4 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 12 of 529
The estimates of net salvage by account incorporated a review of experienced
costs of removal and salvage related to plant retirements, and consideration of trends
exhibited by the historical data. Each component of net salvage, i.e. cost of removal and
salvage, was stated in dollars and as a percent of retirement.
An understanding of the function of the plant and information with respect to the
reasons for past retirements and the expected causes of future retirements was obtained
through discussions with operating and management personnel. The supplemental
information obtained in this manner was considered in the interpretation and extrapolation
of the statistical analyses.
~ Gannett Fleming 1-5 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 13 of 529
~ EiannettF/eming 11-1
PART II. ESTIMATION OF
SURVIVOR CURVES
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 14 of 529
PART II. ESTIMATION OF SURVIVOR CURVES
The calculation of annual depreciation based on the straight line method requires
the estimation of survivor curves and the selection of group depreciation procedures. The
estimation of survivor curves is discussed below and the development of net salvage is
discussed in later sections of this report.
SURVIVOR CURVES
The use of an average service life for a property group implies that the various
units in the group have different lives. Thus, the average life may be obtained by
determining the separate lives of each of the units, or by constructing a survivor curve by
plotting the number of units which survive at successive ages.
The survivor curve graphically depicts the amount of property existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, the remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
illustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero.
The remaining life expectancy at any age can be calculated by obtaining the area under
the curve, from the observation age to the maximum age, and dividing this area by the
percent surviving at the observation age. For example, in Figure 1, the remaining life at
age 30 is equal to the crosshatched area under the survivor curve divided by 29.5 percent
surviving at age 30. The probable life at any age is developed by adding the age and
remaining life. If the probable life of the property is calculated for each year of age, the
probable life curve shown in the chart can be developed. The frequency curve presents
the number of units retired in each age interval. It is derived by obtaining the differences
between the amount of property surviving at the beginning and at the end of each interval.
~ EiannettF/eming 11-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 15 of 529
This study has incorporated the use of Iowa curves developed from a retirement
rate analysis of historical retirement history. A discussion of the concepts of survivor
curves and of the development of survivor curves using the retirement rate method is
presented below.
Iowa Type Curves
The range of survivor characteristics usually experienced by utility and industrial
properties is encompassed by a system of generalized survivor curves known as the Iowa
type curves. There are four families in the Iowa system, labeled in accordance with the
location of the modes of the retirements in relationship to the average life and the relative
height of the modes. The left moded curves, presented in Figure 2, are those in which
the greatest frequency of retirement occurs to the left of, or prior to, average service life.
The symmetrical moded curves, presented in Figure 3, are those in which the greatest
frequency of retirement occurs at average service life. The right moded curves, presented
in Figure 4, are those in which the greatest frequency occurs to the right of, or after,
average service life. The origin moded curves, presented in Figure 5, are those in which
the greatest frequency of retirement occurs at the origin, or immediately after age zero.
The letter designation of each family of curves (L, S, R or 0) represents the location of
the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family.
The Iowa curves were developed at the Iowa State College Engineering
Experiment Station through an extensive process of observation and classification of the
ages at which industrial property had been retired. A report of the study which resulted
in the classification of property survivor characteristics into 18 type curves,
~ liannettF/eming 11-3 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 16 of 529
This study has incorporated the use of Iowa curves developed from a retirement
rate analysis of historical retirement history. A discussion of the concepts of survivor
curves and of the development of survivor curves using the retirement rate method is
presented below.
Iowa Type Curves
The range of survivor characteristics usually experienced by utility and industrial
properties is encompassed by a system of generalized survivor curves known as the Iowa
type curves. There are four families in the Iowa system, labeled in accordance with the
location of the modes of the retirements in relationship to the average life and the relative
height of the modes. The left moded curves, presented in Figure 2, are those in which
the greatest frequency of retirement occurs to the left of, or prior to, average service life.
The symmetrical moded curves, presented in Figure 3, are those in which the greatest
frequency of retirement occurs at average service life. The right moded curves, presented
in Figure 4, are those in which the greatest frequency occurs to the right of, or after,
average service life. The origin moded curves, presented in Figure 5, are those in which
the greatest frequency of retirement occurs at the origin, or immediately after age zero.
The letter designation of each family of curves (L, S, R or 0) represents the location of
the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family.
The Iowa curves were developed at the Iowa State College Engineering
Experiment Station through an extensive process of observation and classification of the
ages at which industrial property had been retired. A report of the study which resulted
in the classification of property survivor characteristics into 18 type curves,
m EiannettF/eming 11-4 Idaho Power Company
December 31, 2015
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 21 of 529
which constitute three of the four families, was published in 1935 in the form of the
Experiment Station's Bulletin 125. These curve types have also been presented in
subsequent Experiment Station bulletins and in the text, "Engineering Valuation and
Depreciation."1 In 1957, Frank V. B. Couch, Jr., an Iowa State College graduate student
submitted a thesis presenting his development of the fourth family consisting of the four
0 type survivor curves.
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which property of each age group is retired. The method relates to
property groups for which aged accounting experience is available and is the method
used to develop the original stub survivor curves in this study. The method (also known
as the annual rate method) is illustrated through the use of an example in the following
text, and is also explained in several publications, including "Statistical Analyses of
Industrial Property Retirements,"2 "Engineering Valuation and Depreciation,"3 and
"Depreciation Systems."4
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the property's age at retirement; and second, the
property exposed to retirement at the beginning of the age intervals during the same
period. The period of observation is referred to as the experience band, and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example of the calculations
used in the development of a life table follows. The example includes schedules of annual
'Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation and
Depreciation, 2nd Edition. New York, McGraw-Hi/I Book Company. 1953.
2Winfrey, Robley, Supra Note 1.
3Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
4Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University Press. 1994.
~ EiannettFleming 11-9 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 22 of 529
aged property transactions, a schedule of plant exposed to retirement, a life table and
illustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records
The property group used to illustrate the retirement rate method is observed for
the experience band 2006-2015 during which there were placements during the years
2001-2015. In order to illustrate the summation of the aged data by age interval, the data
were compiled in the manner presented in Schedules 1 and 2 on pages 11-11 and 11-12 In
Schedule 1, the year of installation (year placed) and the year of retirement are shown.
The age interval during which a retirement occurred is determined from this information.
In the example which follows, $10,000 of the dollars invested in 2001 were retired in 2006.
The $10,000 retirement occurred during the age interval between 4% and 5% years on
the basis that approximately one-half of the amount of property was installed prior to and
subsequent to July 1 of each year. That is, on the average, property installed during a
year is placed in service at the midpoint of the year for the purpose of the analysis. All
retirements also are stated as occurring at the midpoint of a one-year age interval of time,
except the first age interval which encompasses only one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
interval. For example, the total of $143,000 retired for age interval 4%-5% is the sum
of the retirements entered on Schedule 1 immediately above the stair step line drawn on
the table beginning with the 2006 retirements of 2001 installations and ending with
the 2015 retirements of the 2010 installations. Thus, the total amount of 143 for age
interval 4%-5% equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.
~ EiannettF/eming 11-10 Idaho Power Company
December 31, 2015
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[B'.
&1 I SCHEDULE 1. RETIREMENTS FOR EACH YEAR 2006-2015
SUMMARIZED BY AGE INTERVAL
::i M I Experience Band 2006-2015 Placement Band 2001-2015
::+ Thousands of Dollars ::t! Year Total During Age ~ Placed 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Age Interval Interval s· (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
ltl
2001 10 11 12 13 14 16 23 24 25 26 26 13%-14%
2002 11 12 13 15 16 18 20 21 22 19 44 12%-13%
2003 11 12 13 14 16 17 19 21 22 18 64 11Y,-12%
2004 8 9 10 11 11 13 14 15 16 17 83 10%-11Y,
2005 9 10 11 12 13 14 16 17 19 20 93 9Y,-10Y,
2006 4 9 10 11 12 13 14 15 16 20 105 8%-9Y,
:: I 2007 5 11 12 13 14 15 16 18 20 113 7%-8%
2008 6 12 13 15 16 17 19 19 124 5y, .. 7y,
2009 6 13 15 16 17 19 19 131 5%-GY,
2010 7 14 16 17 19 20 143 4y, .. 5y,
2011 8 18 20 22 23 146 3y,.4y,
2012 9 20 22 25 150 2y,..3y,
2013 11 23 25 151 1%-2Y,
2014 11 24 153 %-1%
2015 13 80 0-Y,
Total 53 68 86 106 128 157 231 273 308 1,606
I ~
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SCHEDULE 2. OTHER TRANSACTIONS FOR EACH YEAR 2006-2015
SUMMARIZED BY AGE INTERVAL
Experience Band 2006-2015 Placement Band 2001-2015
Acquisitions, Transfers and Sales, Thousands of Dollars
During Year
Year Total During Age Placed 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Age Interval Interval
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
2001 -----so• ---13%-14%
2002 ---------12%-13%
2003 -----11%-12%
2004 -------(5)° 60 10%-11%
2005 -s• 9%-10%
2006 --(5) 8%-9%
2007 ---6 7%-8%
2008 ---6%-7%
2009 -(12)° --5%-6%
2010 ----22• 4%-5%
2011 --(19)0 10 3y,-4y,
2012 ---2%-3%
2013 -(102)° (121) 1%-2%
2014 --%-1%
2015 0-Y,
Total 60 (30) 22 (102) (50)
11 Transfer Affecting Exposures at Beginning of Year
b Transfer Affecting Exposures at End of Year
c Sale with Continued Use
Parentheses Denote Credit Amount.
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 25 of 529
In Schedule 2, other transactions which affect the group are recorded in a similar
manner. The entries illustrated include transfers and sales. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule are
not totaled with the retirements, but are used in developing the exposures at the beginning
of each age interval.
Schedule of Plant Exposed to Retirement
The development of the amount of plant exposed to retirement at the beginning of
each age interval is illustrated in Schedule 3 on page 11-14. The surviving plant at the
beginning of each year from 2006 through 2015 is recorded by year in the portion of the
table headed "Annual Survivors at the Beginning of the Year." The last amount entered
in each column is the amount of new plant added to the group during the year. The
amounts entered in Schedule 3 for each successive year following the beginning balance
or addition are obtained by adding or subtracting the net entries shown on Schedules 1
and 2. For the purpose of determining the plant exposed to retirement, transfers-in are
considered as being exposed to retirement in this group at the beginning of the year in
which they occurred, and the sales and transfers-out are considered to be removed
from the plant exposed to retirement at the beginning of the following year. Thus, the
amounts of plant shown at the beginning of each year are the amounts of plant from each
placement year considered to be exposed to retirement at the beginning of each succes­
sive transaction year. For example, the exposures for the installation year 2011 are
calculated in the following manner:
Exposures at age O = amount of addition
Exposures at age% = $750,000 - $ 8,000
Exposures at age 1% = $742,000 -$18,000
Exposures at age 2% = $724,000 -$20,000 -$19,000
Exposures at age 3% = $685,000 -$22,000
~ liannettFleming 11-13
= $750,000
= $742,000
= $724,000
= $685,000
= $663,000
Idaho Power Company
December 31, 2015
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~
~ SCHEDULE 3. PLANT EXPOSED TO RETIREMENT
JANUARY 1 OF EACH YEAR 2006-2015 ; SUMMARIZED BY AGE INTERVAL
i:f I Experience Band 2006-2015 Placement Band 2001 -2015
;!:! Exposures, Thousands of Dollars Total at ~ Year Annual Survivors at the Beginning of the Year Beginning of Age
$' Placed 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Age Interval Interval
IC 111 (2) (3) (4) (5) (6} (7) (8) (9) (10) (11} (12) (13)
2001 255 245 234 222 209 195 239 216 192 167 167 131,l;-14%
2002 279 268 256 243 228 212 194 174 153 131 323 12%-13%
2003 307 296 284 271 257 241 224 205 184 162 531 11%-12%
2004 338 330 321 311 300 289 276 262 242 226 823 10%-11%
2005 376 367 357 346 334 321 307 297 280 261 1,097 9%-10)1, }I 2006 420a 416 407 397 386 374 361 347 332 316 1,503 8Y,-9Y,
2007 460a 455 444 432 419 405 390 374 356 1,952 7%-8%
2008 51Qa 504 492 479 464 448 431 412 2,463 6Y,-7Y,
2009 580• 574 561 546 530 501 482 3,057 5%-6%
2010 660• 653 639 623 628 609 3,789 4y,.5y,
2011 750• 742 724 685 663 4,332 3y,-4y,
2012 850• 841 821 799 4,955 2Y,-3Y,
2013 960• 949 926 5,719 1Y,-2Y,
2014 1,08Qa 1,069 6,579 %-1%
2015 1,220• 7,490 0-Y,
I
0: .,
D :r I Total 1,975 2,382 2,824 3,318 3,872 ~ ~ ~ ~ ~ 44,780 rn o 2 .,,
3 0 g~, 11Additions -during the year ~ C'l "'o -~ 3
iv'O 0 ., ~::, "'"'
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 27 of 529
For the entire experience band 2006-2015, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
of the retirements during an age interval (Table 1). For example, the figure of 3,789,
shown as the total exposures at the beginning of age interval 4%-5%, is obtained by
summing:
255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.
Original Life Table
The original life table, illustrated in Schedule 4 on page 11-16, is developed from
the totals shown on the schedules of retirements and exposures, Schedules 1 and 3,
respectively. The exposures at the beginning of the age interval are obtained from the
corresponding age interval of the exposure schedule, and the retirements during the
age interval are obtained from the corresponding age interval of the retirement
schedule. The retirement ratio is the result of dividing the retirements during the age
interval by the exposures at the beginning of the age interval. The percent surviving at
the beginning of each age interval is derived from survivor ratios, each of which equals
one minus the retirement ratio. The percent surviving is developed by starting with 100%
at age zero and successively multiplying the percent surviving at the beginning of each
interval by the survivor ratio, i.e., one minus the retirement ratio for that age interval. The
calculations necessary to determine the percent surviving at age 5% are as follows:
Percent surviving at age 4% = 88.15
Exposures at age 4% = 3,789,000
Retirements from age 4% to 5% = 143,000
Retirement Ratio = 143,000 + 3,789,000 =
Survivor Ratio = 1.000 -0.0377 =
Percent surviving at age 5% = {88.15) x {0.9623) =
0.0377
0.9623
84.83
The totals of the exposures and retirements {columns 2 and 3) are shown for the
purpose of checking with the respective totals in Schedules 1 and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
~ EiannettFleming 11-15 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 28 of 529
SCHEDULE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD
Experience Band 2006-2015 Placement Band 2001-2015
(Exposure and Retirement Amounts are in Thousands of Dollars)
Age at Exposures at Retirements
Beginning of Beginning of During Age Retirement Survivor
Interval Age Interval Interval Ratio Ratio
(1) (2) (3) (4) (5)
0.0 7,490 80 0.0107 0.9893
0.5 6,579 153 0.0233 0.9767
1.5 5,719 151 0.0264 0.9736
2.5 4,955 150 0.0303 0.9697
3.5 4,332 146 0.0337 0.9663
4.5 3,789 143 0.0377 0.9623
5.5 3,057 131 0.0429 0.9571
6.5 2,463 124 0.0503 0.9497
7.5 1,952 113 0.0579 0.9421
8.5 1,503 105 0.0699 0.9301
9.5 1,097 93 0.0848 0.9152
10.5 823 83 0.1009 0.8991
11.5 531 64 0.1205 0.8795
12.5 323 44 0.1362 0.8638
13.5 167 ____l§ 0.1557 0.8443
Total 44,780 1,606
Column 2 from Schedule 3, Column 12, Plant Exposed to Retirement.
Column 3 from Schedule 1, Column 12, Retirements for Each Year.
Column 4 = Column 3 Divided by Column 2.
Column 5 = 1.0000 Minus Column 4.
Percent
Surviving at
Beginning of
Age Interval
(6)
100.00
98.93
96.62
94.07
91.22
88.15
84.83
81.19
77.11
72.65
67.57
61.84
55.60
48.90
42.24
35.66
Column 6 = Column 5 Multiplied by Column 6 as of the Preceding Age Interval.
~ EiannettF/eming 11-16 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 29 of 529
The original survivor curve is plotted from the original life table (column 6, Schedule 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are stub
curves.
Smoothing the Original Survivor Curve
The smoothing of the original survivor curve eliminates any irregularities and
serves as the basis for the preliminary extrapolation to zero percent surviving of the
original stub curve. Even if the original survivor curve is complete from 100% to zero
percent, it is desirable to eliminate any irregularities, as there is still an extrapolation for
the vintages which have not yet lived to the age at which the curve reaches zero percent.
In this study, the smoothing of the original curve with established type curves was used
to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor curve
was compared to the Iowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6, 7, and 8, the original curve
developed in Table 4 is compared with the L, S, and R Iowa type curves which most
nearly fit the original survivor curve. In Figure 6, the L 1 curve with an average life between
12 and 13 years appears to be the best fit. In Figure 7, the SO type curve with a 12-year
average life appears to be the best fit and appears to be better than the L 1 fitting. In
Figure 8, the R 1 type curve with a 12-year average life appears to be the best fit and
appears to be better than either the L 1 or the SO.
In Figure 9, the three fittings, 12-L 1, 12-SO and 12-R1 are drawn for comparison
purposes. It is probable that the 12-R1 Iowa curve would be selected as the most
representative of the plotted survivor characteristics of the group.
~ EiannettF/eming 11-17 Idaho Power Company
December 31, 2015
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FIGURE 6. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN Ll IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
1
-~ 11 ORIGINAL CURVE• 2006-2015 EXPERIENCE-;-
-~ I !,.......................... .•............. ~20~01·2015 PLACEMENTS
90
80
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AGE IN YEARS
30 35 40 45
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FIGURE 7. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN SO IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
' 90
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AGE IN YEARS
i ORIGINAL CURVE .-2006-2015 EXPERIENCE:
2001·2015 PLACEMENTS
30 35 40 45
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FIGURE 8. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN Rl IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
90 ~
80
70
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AGE IN YEARS
-2006·2015 EXPERIENCE; I I ORIGINAL CURVE• 2001-2015 PLACEMENTS
30 35 40 45
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FIGURE 9. ILLUSTRATION OF THE MATCHING OF AN ORIGINAL SURVIVOR CURVE WITH AN Ll, SO AND Rl IOWA TYPE CURVE
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
I 90
80 '
70
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AGE IN YEARS
---· 2006·2015 EXPERIENCE:
ORIGINAL CURVE• 2001·2015 PLACEMENTS
··-········
30 35 40 45
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 34 of 529
PART Ill. SERVICE LIFE CONSIDERATIONS
~ EiannettF/eming 111-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 35 of 529
PART Ill. SERVICE LIFE CONSIDERATIONS
FIELD TRIPS
In order to be familiar with the operation of the Company and observe
representative portions of the plant, a field trip was conducted for the study. A general
understanding of the function of the plant and information with respect to the reasons for
past retirements and the expected future causes of retirements are obtained during field
trips. This knowledge and information were incorporated in the interpretation and
extrapolation of the statistical analyses.
The following is a list of the locations visited during the most recent field trips.
April 11, 2016
Shoshone Falls Hydro Plant
Clear Lake Hydro Plant
Thousand Springs Hydro Plant
Upper Malad Hydro Plant
Lower Malad Hydro Plant
Bennett Mountain Generating Plant
April 12, 2016
Boise Center West
Boise Operations Center
Swan Falls Hydro Plant
Hemingway Substation
November 29, 2011
Langley Gulch Plant
November 30, 2011
Lower Salmon Plant
Upper Malad Plant
Lower Malad Plant
Upper Salmon B Plant
Upper Salmon A Plant
CJ Strike Plant
Evander Andrews (Danskin) Plant
August 27, 2007
Bennett Mountain Plant Bliss Plant
~ EiannettFleming 111-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 36 of 529
August 28, 2007
Shoshone Falls Plant
Twin Falls Plant
Milner Dam
Milner Plant
American Falls Plant
August 7. 2002
Evander Andrew (Danskin) Plant
October 14. 2002
Lower Salmon Plant
Upper Salmon B Plant
Upper Salmon A Plant
Upper Malad Plant
Lower Malad Plant
Hagerman Maintenance Shop
October 15, 2002
Swan Falls Plant
Hells Canyon Plant
Hells Canyon Hatchery
Brownlee Plant
Oxbow Plant
Oxbow Hatchery Plant
October 16, 2002
CHQ Building
SERVICE LIFE ANALYSIS
The service life estimates were based on informed judgment which considered a
number of factors. The primary factors were the statistical analyses of data; current
Company policies and outlook as determined during conversations with management;
and the survivor curve estimates from previous studies of this company and other electric
utility companies.
For 33 of the plant accounts and subaccounts for which survivor curves were
estimated, the statistical analyses using the retirement rate method resulted in good to
excellent indications of the survivor patterns experienced. These accounts represent 68
~ 6annettF/eming 111-3 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 37 of 529
percent of depreciable plant. Generally, the information external to the statistics led to no
significant departure from the indicated survivor curves for the accounts listed below. The
statistical support for the service life estimates is presented in the section beginning on
page Vll-2.
STEAM PRODUCTION PLANT
311.00 Structures and Improvements
312.10 Boiler Plant Equipment -Scrubbers
312.20 Boiler Plant Equipment -Other
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
316.00 Miscellaneous Power Plant Equipment
316.10 Miscellaneous Power Plant Equipment -Automobiles
316.40 Miscellaneous Power Plant Equipment-Small Trucks
316.50 Miscellaneous Power Plant Equipment -Miscellaneous
316.70 Miscellaneous Power Plant Equipment -Large Trucks
316.80 Miscellaneous Power Plant Equipment -Power Operated Equipment
316.90 Miscellaneous Power Plant Equipment-Trailers
HYDRAULIC PRODUCTION PLANT
331.00 Structures and Improvements
333.00 Waterwheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
TRANSMISSION PLANT
353.00 Station Equipment
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
DISTRIBUTION PLANT
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
367.00 Underground Conductors and Devices
368.00 Line Transformers
371.20 Installations on Customer Premises
~ EiannettF/eming 111-4 Idaho Power Company
Oecember31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 38 of 529
GENERAL PLANT
392.1 O Transportation Equipment -Automobiles
392.40 Transportation Equipment -Small Trucks
392.50 Transportation Equipment -Miscellaneous
392.60 Transportation Equipment -Large Trucks (Hydraulic)
392.70 Transportation Equipment -Large Trucks (Non-Hydraulic)
392.90 Transportation Equipment -Trailers
396.00 Power Operated Equipment
Account 333.00, Waterwheels, Turbines and Generators, is used to illustrate the
manner in which the study was conducted for the groups in the preceding list. Aged
plant accounting data for the hydraulic production plant have been compiled for the
years 1946 through 2015. These data have been coded in the course of the Company's
normal record keeping according to account or property group, type of transaction, year
in which the transaction took place, and year in which the electric plant was placed in
service. The retirements, other plant transactions, and plant additions were analyzed
by the retirement rate method.
The interim survivor curve estimate is based on the statistical indications for the
period 1946 through 2015 and 1976 through 2015. The Iowa 90-S2 is a reasonable fit
of the stub original survivor curve. The 90-year interim service life is at the upper end
of the typical service life range of 70 to 90 years for hydraulic turbines and generators.
The 90-year life reflects the Company's plans to replace components of the turbines
and generators prior to the final retirement of the hydraulic production plant.
Life Span Estimates
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which
reflect interim retirements that occur prior to the ultimate retirement of the major unit.
~ EiannettF/eming 111-5 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 39 of 529
An interim survivor curve was estimated for each plant account, inasmuch as the rate
of interim retirements differ from account to account. The interim survivor curves
estimated for steam, hydraulic and other production plant were based on the retirement
rate method of life analysis which incorporated experienced aged retirements for the
period 1980 through 2015 for steam, 1946 through 2015 for hydraulic and 2001 through
2015 for other production.
The life span estimates for power generating stations were the result of
considering experienced life spans of similar generating units, the age of surviving
units, general operating characteristics of the units, major refurbishing, and discussions
with management personnel concerning the probable long-term outlook for the units,
and the estimate of the operating partner.
The life span estimate for the thermal, base-load units is 60 years. The typical
range of life spans for such units is 50 to 65 years. Each of these units is operated by
another utility, therefore, a life span was determined to be consistent with the operating
partner. The 46 to 114-year lifespan for the hydraulic production facilities is within the
typical range for comparable facilities. The life span of each facility is determined by
condition and license dates. Life spans of 35 and 45 years were estimated for the
combustion turbines. These life span estimates are typical for combustion turbines
which are used primarily as peaking units.
A summary of the year in service, life span and probable retirement year for
each power production unit follows:
~ EiannettF/eming 111-6 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 40 of 529
Major Year Probable
De12reciable GrouQ in Service Retirement Year Life S12an
Steam Production Plant
Jim Bridger 1974 2034 60
Hydraulic Production Plant
Milner Dam 1992 2067 75
American Falls 1978 2055 77 Brownlee 1960, 1980 2071 111, 91
Bliss 1950 2034 84
Cascade 1983 2061 78
Clear Lake 1937 2027 90
Hells Canyon 1967 2071 104
Lower Malad 1948 2035 87
Lower Salmon 1949 2034 85
Milner 1992 2068 76
Oxbow 1961 2071 110
Shoshone 1921 2034 113
Strike 1952 2034 82
Swan Falls 1928, 1994 2042 114,48
Twin Falls (Old) 1938 2040 102
Twin Falls (New) 1995 2040 45
Thousand Springs 1919 2031 112
Upper Malad 1948 2035 87
Upper Salmon A 1937 2034 97
Upper Salmon B 1947 2034 87
Other Production Plant
Evander Andrews (Danskin 2001 2036 35
Salmon Diesel 1967 2012 45
Bennett Mountain 2005 2041 36
Evander Andrews (Danskin 2008 2043 35
Langley Gulch 2012 2049 37
Similar studies were performed for the remaining plant accounts. Each of the
judgments represented a consideration of statistical analyses of aged plant activity,
management's outlook for the future, and the typical range of lives used by other electric
companies.
The selected amortization periods for other General Plant accounts are described
in the section "Calculated Annual and Accrued Amortization."
~ Gannett Fleming 111-7 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 41 of 529
PART IV. NET SALVAGE CONSIDERATIONS
~ EiannettF/eming IV-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 42 of 529
PART IV. NET SALVAGE CONSIDERATIONS
SALVAGE ANALYSIS
The estimates of net salvage by account were based in part on historical data
compiled through 2015. Cost of removal and salvage were expressed as percents of the
original cost of plant retired, both on annual and three-year moving average bases. The
most recent five-year average also was calculated for consideration. The net salvage
estimates by account are expressed as a percent of the original cost of plant retired.
Net Salvage Considerations
The estimates of future net salvage are expressed as percentages of surviving
plant in service, i.e., all future retirements. In cases in which removal costs are expected
to exceed salvage receipts, a negative net salvage percentage is estimated. The net
salvage estimates were based on judgment which incorporated analyses of historical cost
of removal and salvage data, expectations with respect to future removal requirements
and markets for retired equipment and materials.
The analyses of historical cost of removal and salvage data are presented in the
section titled "Net Salvage Statistics" for the plant accounts for which the net salvage
estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1954 through 2015 contributed
significantly toward the net salvage estimates for 39 plant accounts, representing 89
percent of the depreciable plant, as follows:
Steam Production Plant
311.00 Structures and Improvements
312.10 Boiler Plant Equipment -Scrubbers
312.20 Boiler Plant Equipment -Other
314.00 Turbogenerator Units
315.00 Accessory Electric Equipment
316.80 Miscellaneous Power Plant Equipment-Power Operated Equipment
~ EiannettF/eming IV-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 43 of 529
Hydraulic Production Plant
331.00 Structures and Improvements
332.1 O Reservoirs, Dams and Waterways -Relocation
332.20 Reservoirs, Dams and Waterways
333.00 Waterwheels, Turbines and Generators
335.00 Miscellaneous Power Plant Equipment
Other Production Plant
343.00 Prime Movers
Transmission Plant
350.20 Land Right and Easements
352.00 Structures and Improvements
353.00 Station Equipment
354.00 Towers and Fixtures
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.00 Services
370.00 Meters
370.10 Meters -AMI
371.20 Installations on Customer Premises
373.20 Street Lighting and Signal Systems
General Plant
390.11 Structures and Improvements -CHO Building
390.12 Structures and Improvements-Exel. CHO Building
392.1 O Transportation Equipment -Automobile
392.40 Transportation Equipment -Small Trucks
392.50 Transportation Equipment -Miscellaneous
392.60 Transportation Equipment -Large Trucks (HYO)
392.70 Transportation Equipment -Large Trucks (Non-HYO)
392.90 Transportation Equipment -Trailers
396.00 Power Operated Equipment
Account 364.00, Poles, Tower and Fixtures, is used to illustrate the manner in
which the study was conducted for the groups in the preceding list. Net salvage data
@J] Gannett Fleming IV-3 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 44 of 529
for the period 1954 through 2015 were analyzed for this account. The data include cost
of removal, gross salvage and net salvage amounts and each of these amounts is
expressed as a percent of the original cost of regular retirements. Three-year moving
averages for the 1954-1956 through 2013-2015 periods were computed to smooth the
annual amounts.
Cost of removal has been high since the early to mid-1980s. The primary cause
of the high levels of cost of removal was the extra effort needed to take out the larger
poles and towers. Many of these retirements were due to highway relocations. Cost of
removal for the most recent five years averaged 70 percent.
Gross salvage has varied widely throughout the period bl.it had begun to
diminish to much lower levels since the 1980s. The most recent five-year average of 5
percent gross salvage reflects recent trends and the reduced market for poles and
towers. High levels of gross salvage in 1998 and 2001 related to highway relocation
projects.
The net salvage percent based on the overall period 1954 through 2015 is 50
percent negative net salvage and based on the most recent five-year period is 65
percent. The range of estimates made by other electric companies for Poles, Towers
and Fixtures is negative 30 to negative 75 percent. The net salvage estimate for poles
is negative 50 percent, is within the range of other estimates and reflects the
expectation toward slightly less negative net salvage in the near future.
The net salvage percents for the remaining accounts were based on judgment
incorporating estimates of previous studies of this and other electric utilities.
~ 6annettF/eming IV-4 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 45 of 529
Generally, the net salvage estimates for the general plant accounts were zero
percent, consistent with amortization accounting.
~ Gannett Fleming IV-5 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 46 of 529
~ fiannettF/eming
PART V. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
V-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 47 of 529
PART V. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
GROUP DEPRECIATION PROCEDURES
A group procedure for depreciation is appropriate when considering more than a
single item of property. Normally the items within a group do not have identical service
lives, but have lives that are dispersed over a range of time. There are two primary group
procedures, namely, average service life and equal life group. In the average service life
procedure, the rate of annual depreciation is based on the average life or average
remaining life of the group, and this rate is applied to the surviving balances of the group's
cost. A characteristic of this procedure is that the cost of plant retired prior to average life
is not fully recouped at the time of retirement, whereas the cost of plant retired subsequent
to average life is more than fully recouped. Over the entire life cycle, the portion of cost
not recouped prior to average life is balanced by the cost recouped subsequent to
average life.
Single Unit of Property
The calculation of straight line depreciation for a single unit of property is
straightforward. For example, if a $1,000 unit of property attains an age of four years
and has a life expectancy of six years, the annual accrual over the total life is:
$1,000
( ) = $100 per year.
4 + 6
The accrued depreciation is:
$1,000 (1 -1~) = $400.
~ fiannettF/eming V-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 48 of 529
Remaining Life Annual Accruals
For the purpose of calculating remaining life accruals as of December 31, 2015,
the depreciation reserve for each plant account is allocated among vintages in proportion
to the calculated accrued depreciation for the account. Explanations of remaining life
accruals and calculated accrued depreciation follow. The detailed calculations as of
December 31, 2015, are set forth in the Results of Study section of the report.
Average Service Life Procedure
In the average service life procedure, the remaining life annual accrual for each
vintage is determined by dividing future book accruals (original cost less book reserve)
by the average remaining life of the vintage. The average remaining life is a directly
weighted average derived from the estimated future survivor curve in accordance with the
average service life procedure.
The calculated accrued depreciation for each depreciable property group
represents that portion of the depreciable cost of the group which would not be allocated
to expense through future depreciation accruals if current forecasts of life characteristics
are used as the basis for such accruals. The accrued depreciation calculation consists
of applying an appropriate ratio to the surviving original cost of each vintage of each
account based upon the attained age and service life. The straight line accrued
depreciation ratios are calculated as follows for the average service life procedure:
Ratio = 1 -
~ 6annettF/eming
Average Remaining Life
Average SeNice Life
V-3 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 49 of 529
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period, over the life of the asset or liability to which
it applies, or over the period during which it is anticipated the benefit will be realized.
Normally, the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which the assets will render most
of their service, the amortization period and service lives used by other utilities, and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for a number of accounts that represent
numerous units of property, but a very small portion of depreciable electric plant in
service. The accounts and their amortization periods are as follows:
Account
391, Office Furniture and Equipment
Furniture
Computers
Servers
393, Stores Equipment
394, Tools, Shop and Garage Equipment
395, Laboratory Equipment
397, Communication Equipment
Telephone
Microwave
Radio
Fiber Optic
398, Miscellaneous Equipment
~ EiannettF/eming V-4
Amortization
Period,
Years
20
5
8
25
20
20
15
15
15
10
15
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 50 of 529
For the purpose of calculating annual amortization amounts as of December 31,
2015, the book depreciation reserve for each plant account or subaccount is assigned or
allocated to vintages. The book reserve assigned to vintages with an age greater than
the amortization period is equal to the vintage's original cost. The remaining book reserve
is allocated among vintages with an age less than the amortization period in proportion
to the calculated accrued amortization. The calculated accrued amortization is equal to
the original cost multiplied by the ratio of the vintage's age to its amortization period. The
annual amortization amount is determined by dividing the future amortizations (original
cost less allocated book reserve) by the remaining period of amortization for the vintage.
~ EiannettF/eming V-5 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 51 of 529
~ 6annettF/eming
PART VI. RESULTS OF STUDY
VJ-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 52 of 529
PART VI. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual and accrued depreciation are the principal results of the
study. Continued surveillance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for the
inherent variability in service lives and salvage and for the change of the composition of
property in service. The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation, using the average service life
procedure based on estimates which reflect considerations of current historical evidence
and expected future conditions.
The annual depreciation accrual rates are applicable specifically to the electric
plant in service as of December 31, 2015. For most plant accounts, the application of
such rates to future balances that reflect additions subsequent to December 31, 2015, is
reasonable for a period of three to five years.
DESCRIPTION OF STATISTICAL SUPPORT
The service life estimates were based on judgment that incorporated statistical
analysis of retirement data, discussions with management and consideration of estimates
made for other electric utility companies. The results of the statistical analysis of service
life are presented in the "Service Life Statistics".
The estimated survivor curves for each account are presented in graphical form.
The charts depict the estimated smooth survivor curve and original survivor curve(s),
when applicable, related to each specific group. For groups where the original survivor
curve was plotted, the calculation of the original life table is also presented.
~ Gannett Fleming Vl-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 53 of 529
The analyses of salvage data are presented in the section titled, "Net Salvage
Statistics". The tabulations present annual cost of removal and salvage data, three-year
moving averages and the most recent five-year average. Data are shown in dollars and
as percentages of original costs retired.
DESCRIPTION OF DEPRECIATION TABULATIONS
A summary of the results of the study, as applied to the original cost of electric
plant as of December 31, 2015, is presented on pages Vl-4 through Vl-10 of this report.
The schedule sets forth the original cost, the book reserve, future accruals, the calculated
annual depreciation rate and amount, and the composite remaining life related to electric
plant.
The tables of the calculated annual depreciation applicable to depreciable assets
are presented in account sequence starting titled "Detailed Depreciation Calculations".
The tables indicate the estimated survivor curve and net salvage percent for the account
and set forth, for each installation year, the original cost, the calculated accrued
depreciation, the allocated book reserve, future accruals, the remaining life, and the
calculated annual accrual amount.
~ EiannettF/eming Vl-3 Idaho Power Company
December 31, 2015
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310 20
311.00
312.10
312.20
312 30
314.00
315.00
31600
316.10
316 40
316 SO
316 70
316 BO
316 90
331.00
IOAHO POWER COMPArff
TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE ANO
CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2015
NET BOOK SURVWOR SALVAGE ORIGINAL DEPRECIATION FUTURE CURVE PERCENT COST RESERVE ACCRUALS -··121·--"-'Ti!"~ . "" 14) . -·-,s, . ---~----
ELECTRIC PLANT
~~--.... ·~-~----··----STEAM PRO_OUCTION PLANT -··---~---------
JIM BRIDGER
LANO AND WATER RIGHTS 75·R4 0 226.377.42 161.621 64,756 STRUCTURES AND IMPROVEMENTS 100.SO 5 (10) 70,300,751 49 SS,512,712 21,923.715 BO!LER PLANT EQUIPMENT -SCRUBBERS 60-SI (10) itt,739,501.89 48.002,705 74,050,747 BO!LER PLANT EQUIPMENT. OTHER 53-Rl.5 {10) 295,175,654 09 128.837,700 195,855,519 BOILER PLANT EQUIPMENT. RA!LCARS Ol>RJ 0 2.484,31464 1,!139,895 644,420 TURBOGENERATOR UNITS 45-SO 5 ,~ 911,081.079.63 33.187,247 71,759.5-08 ACCESSORY ELECTRIC EQWPMENT 60.Sl 5 (5) 29,674,461.30 22,715,343 8,442,841 MISCELLANEOUS POWER PLANT EQUIPMENT 35.50 (2) 4,770,781 58 1,987.046 2.879.151 MISCELl.ANEOUS PO'A'ER PLANT EQUIPMENT. AUTOMOBILES '"' " 50.741 14 31,412 11,718 MISCELLANEOUS POWER PLANT EQUIPMENT -SMALL TRUCKS 13·L2 " 200.23763 170.202 0 MISCELLANEOUS PO'l;'ER PLANT EQUIPMENT. MISCELLANEOUS m, " 125,726.59 20.470 86,399 MISCELLANEOUS POWER PLANT EQUIP -LARGE TRUCKS 21·S1 " tl0.464.12 65,007 3.388 M1SCEL1.ANEOUS POWER PLANT EQUiP" POWER OPERATED EQUIPMENT 20-01 " 3,784.706 18 52.961 2,785,569 MISCELLANEOUS POWER PLANT EQUJP · TRAJLERS JS.st " ______ 13.977.0.:t -··-·-···· 1.:t82 -·-·--""'~-
TOTAL JIM BRIDGER PLANT . ·-·---· &1&,ao4.7?&,_74 .. .. ___ ,,293,44S,803 ............... J7a,S1B,129.
-·---·----·-------· HYDRAULIC PftOOUCTlON PLAN_:r ·---... -.. ,-·-·-.. ·-·---
STRUCTURES ANO IMPROVEMENTS
HAGER!.AAN MAINTENANCE SHOP 115-R2.5 (25) 1,661.38096 1,157,383 919,343 MILNER DAM 115-R2.5 (25) 814,224 25 356.057 661,723 N!AGARA SPRINGS HATCHERY 115-R2.5 {25} 18.927,457.39 3.167.029 20,492.293 HELLS CANYON MAINTENANCE SHOP 115,R2 5 (25) 2,409,584 37 1,172,594 !,839,3B6 RAP!DR!VER HATCHERY 115·R2.5 (25) 2,608,829.77 t,512.5-55 1,748,482 AMERICAN FALLS 115-R2.5 (25) tf.966,636 45 7,690.938 7,292.358 BROWNLEE 115·R2.5 (25) 32.47U29 08 22,800,200 17,788.705 BLISS ll5-R2.5 (25) 1,098,134.70 616.898 755,770 CASCADE 115-R2.5 (25) 7,Jll0,84241 4,141.393 5.084.660 CLEAR LAKE 115-R2 5 (25) 193.278.70 210,529 31,009 HELLS CANYON 115-R2 5 {25) 2,931,90029 1.400, 177 2.264,698 LOWER MALAD t15-R2 5 (25) 799,097 B2 479.503 519.369 LO'.YER SALMON 115-R2.5 (25) 2.869,695.46 t, 198.295 2,388.824 MIU.ER 115--R2.5 (25) 9.617,360.14 4,099,263 7,922.417 OXBOW HATCHERY 115·R2.5 {25) 2,390.848 Bl 977,972 2,010,589 OXBOW 115·R2 5 {25) 10,878,166 g5 6.672.441 6.925.268 OXBOW COMMON 115-R2.5 {2S) 111,!152.27 114.279 25.661 PAHSIMEROI ACCUMULATING PONDS 115-R2.5 (25) 13.3S2,523 15 3.349,325 13,378.829 PAHS!MEROI TRAPPING ll5--R2.5 (25) 1.267,08116 1.446.556 137.295 SHOSHONE FALLS 115-R2.5 (25) 1,253.63542 935,134 631,910 STRIKE 115·R2 5 (25) 9,780.012.86 4,146.390 8.078,626 SWAN FALLS 11S·R2 5 (25) 27,334,903 99 13.419.604 20,749.026 1WIN FALLS 1 t5-R2.5 [25) 759.84269 449.262 500.541 TWlN FALLS (NEW) 1l5-R2.5 (25) 10.261,704.36 5,335.698 7,491,432 THOUSAND SPR!NGS 115,R2 5 {25) 360.487 BB 403.761 46.849 UPPER MALAD 11S·R2 5 (25) 363,647.08 320,477 134.082 UPPER SALMON A 11S.R2.5 {25) 917,541.40 742,370 404.557 UPPER SALMON B 115,R2 5 (25) 773.000 93 371,100 595,226 UPPER SALMON COMMON 115-R2.5 {25) --·--~_389664_q_, ,_,,, 261.898 .... ~ .. -??5.182
TOTAL ACCOUNT 331 175.994.624 75 a8,949.107 131,044,170
CALCULATED ANNUAL COMPOSITE
ACCRUAL ACCRUAL REMAINING
AMOUNT RATE LIFE ·---{7}-" lil1:11)1{4f ---,91=!61/{7(
3,624 'so 17.9
1,227.470 1,74 '" 4,134,761 '70 17.9
11,537,349 3.91 17.0
70.278 2.83 92
4,340.843 rn 165
505,358 ''° 16.7
197.859 4.15 '" 2.158 rn " ' 7.315 5.82 '" 27a 0 .. 35 12.2 156.807 4.14 17.8
·-·-----340 2.43 '°'
_,,,,,,,,, ... 22._11J4,440 J.60
37,379 2.25 "' 13.542 US& "' 385,558 20, "' 35.112 '" 52' 33,404 1.2B 52.3
195,949 '" 37.2
347.433 1.07 "' 41,278 3.76 18.3
119.252 '62 42.6
2,725 "' '" 43,780 '" 51.7
27,700 "' '"' 129.863 rn 18.4
158.084 1.64 50.1
36,164 '"' 52.7
138.204 1.27 '°' '" 0.48 "' 252.035 '" 53.1
2,585 020 53.1
34.735 rn '" 439,321 "' '" 791.819 2 .. 90 "' 20.575 2.71 "' 304.609 rn "' 3 .. 045 "' '" 7.270 2.00 '" 22,4SO rn ''° 32.360 4.19 '" -·--·-g~ 3 .. 15 '"
3.671,046 '"' ""
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[e1 IOAHO POWER COMPANY
&1 I TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
ANO CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS Of DECEMBER 31, 2015
ij NET BOOK CALCULATED ANNUAL COMPOSITE SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE --AccRUAL ACCRUAL REMAINING l"1' CURVE PERCENT COST RESERVE ACCRUALS AMOUNT --RA,S LIFE l"1' --(2i ___ --ll-l ·---'" 14) ___ .. f5J ·--161 ---,1i-IB1={7}1{4J . 191=(6)1{7) ;:o 332.10 RESERVOIRS, DAMS AND WATERWAYS RELOCATION
~ BROWNLEE '"""' ~~ 8J.>l9.66J 66 6,137,138 4.230.458 101.304 "7 "' HELLS CANYON 100·S4 {20) 940.78S 93 640.1103 488,144 11,689 1.24 "' OXBOW l00-S4 (20) 56.309 00 39.32B 28.243 "' 1.20 "' OXBOW COMMON ,oo.s, {20) 1,!)27.919 83 1,509,918 BOJ,586 18.6SS 0.97 "' s· BRO\\INLEE COMMON IOO-S4 {20) ---~il:~824 7~. ·----~~-____ 3_21J~ ----.. ,_,_78.343 0.99 "' LC:l TOTAL ACCOUNT 332.1 19,460.506.20 14.530.592 8.822.016 2!0,697 '" 41 .. 9
332.20 RESERVOIRS, OAMS ANO WATERWAYS
MILNER DAM ,oo.s, (20) 809.584 42 259,119 712,3112 13.938 t.72 51.1 AMERICAN FALLS 100.S4 (20) 4.293.075 10 2.925.319 2.226.371 57.841 1 .. 35 '" BROWNLEE 100-S4 (20) 53_506,997 92 39.815,109 24.393.289 539,008 1.01 45 3 BUSS 100.54 (20) 8.963.561.90 7,220.255 3,536.043 197.241 2.20 17.9 CASCADE ,oo.s, {20) 3.145.630 46 1,747,653 2.027.1D4 45}58 1.45 "' CLEAR LAKE '"""' "'' 2,344,2£0.16 805.741 2.007,371 174,933 7.46 '" HELLS CANYON ,oo.s, (20) 51,932.133..73 3-4,516.737 27,801.823 599.977 U6 46 .. 3 LOWER MALAD ,oo.s, (20) 4.920.879.40 2.600,146 3,3D4,909 173.654 3 .. 53 ''° LOWER SALMON ,oo.s., (20) 6,920,148 41 5.913.124 2.391,054 134.707 1.95 17.B MILNER 100-S4 12m 16.621.594 69 6,809.520 13,136.3"4 251.416 '" 52.2
11 OXBOW ,oo.s,, (20) 30.376.665.85 21.574.227 14,871.772 3-43.287 1-13 43.3 OXBOW COMMON '"""' (20) 9.871 65 6,041 5.6-05 '" '"' 53.B SHOSHONE FALLS '"""' (20) 10.10B.90081 616,823 11,513,858 626,763 6.20 18.4 STRIKE '"""' (20) 10,B07.31035 9.164.247 3.804.525 213.027 "' 17.9 SWAN FALLS 100·S4 (20) 15,989.465.08 8,369.325 10,BlB,032 407,135 255 "' TWINFAU.S ,oo.s, (20) t.354,482.35 244,306 1.3111,073 56.336 4.16 24.S TWJN FALLS (NEW) '"""' (20) 7.645.780.81 3,558.327 5.616.610 224.654 '" ,so THOUSAND SPRINGS 100-S4 (20) 4,060,4411.55 2,554,243 2.318,295 149,569 "' 15.5 UPPER MALAD HJ>J.5' (20) 1,362.526.74 1221.544 413,488 22.B63 1.68 1B.1 UPPER SALMON A 10().$4 (20) 1,343.32064 691.336 920,649 51,015 3.80 '" UPPER SALMON B '"""' "'' 3.611,192.40 2.575,092 1,758.339 97,196 "' 18 .. 1 UPPER SALMON COMMON ,oo.s,, {20) 1.175,91713 624.625 786,475 43,518 3.70 18.1 HELLS CANYON COMMON 100-S4 (20) ---"--3.7ZJJ61170 -·------~0,813 --------1.41:6.989 --------274:m_ 0.74 51.3
TOTAL ACCOUNT 332.2 245.026.937.25 156.873.674 137,158,650 4,451.392 '" "' 332.30 RESERVOIRS. DAMS AND WATERWAYS NEZ PERCE SQUARE 0 5,472.398 44 2.016.617 J.453,781 62.705 "' 55.1
333 00 WATER WHEELS. TURB!NES ANO GENERATORS
M!LNEROAM 90-S2 (10) 1,274,307.36 350.540 1,051J98 21,9112 t..73 47.8 AMER!CAN FALLS 90.52 (10) 26.350.93661 15.574,505 13,411.525 337.827 1.47 "' BROWNLEE ,,.s, (10) 44.771.999.76 30,017.687 19,231,513 420.082 °'' "' BUSS SOS2 (10) 4,708,351.07 3.427,511 1.75L686 100,560 2.14 "' a: CASCADE 90-S2 (10) 10,099,741.28 4,5H.489 6,598.225 163.395 '" 40.4
ID CLEAR LAKE 90.S2 {10) 742.451.41 609,478 207.219 18,052 2.43 tt.5 o=r HELLS CANYON "'S2 (10) 12.1B2.B46.73 6,150.322 7.250.809 166,459 1.37 '" mo LOWER MALAD "'S2 (10) 4.745.707.96 400.118 4.820,161 252,4&3 "' 19.1 0 .,, LOWER SALMON 90.S2 (10) 4,879.605.36 J.797,399 t.570.167 90.955 ''6 17.3 m o MILNER 90-S2 (10) 24.279.625 56 8,473,925 18.233.663 383,468 1.58 47.5 3 " OXBOW 90-S2 (10) 11,546.959.20 7.255,041 5,446.614 131.576 1-14 41.4 c-m ro , SHOSHONE FALLS 90.S2 (10) 2,667,635.23 1,266,625 t,667.n4 91.207 "' 18.3 ,0 STRIKE 90·S2 {JO) 9.114.673 85 4,202.657 5.823,4B4 321.000 3.52 111.1 "'o SWAN FALLS "'S2 (10) 26,099,474 53 11,774,575 16.934.847 649,625 2.49 26.1 ~3 TWIN FALLS 00.S2 (JO) l.430.443 99 594.845 978,643 40_459 2.83 24.2 "-'"O TWIN FALLS (NEW} 90·S2 (10) 15.978.442.99 7,010,702 10.SS5,555 430.326 2" "' 0 ID THOUSAND SPRINGS 90-S2 (10) 2,480,242.3-4 755,2g5 1,912.,;72 127.997 5.16 '" ~ => u,'< UPPER MALAD ,0.$2 (10) 2,199,747.28 402.306 2,017,416 106.246 4.B3 19.0 UPPER SALMON A 90--S2 (10) 2.421,216 32 876.313 1,787,025 98.374 "'' ,,,
UPPER SALMON B 90-S2 [!OJ --------3.704)33646 ___ 1,!!IZ,_?Q!L, ______ ,, 2871l222 -"------157.3,52 "' 1B.3
TOT AL ACCOUNT 333 211,679,'.!!,5.31 10B.64B.541 124,198.749 4,159,485 '" 29.9
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[81 IDAHO POWER COMPANY
&1 I TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER l1, 2015
5 NET BOOK CALCULATED ANNUAL COMPOSITE Ill SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE AcCRuAL " ACCRUAL REMAINING rot CURVE PERCENT RESERVE ACCRUALS --AMOUNT RAffi LIFE
rot ·-·iii' fli . "(S1 . ·--'"" 16i'" ""' "i'11 "' 18)=17JJl4l-(9):(6)1(7)
l! 334 .. 00 ACCESSORY ELECTRIC EQUIPMENT
~ HAGERMm MAINTENANCE SHOP S4-R1 5 (15) 57.474 41 26.201 39,895 1.750 '·"' "' MILNER DAM S4-Rl.5 (15) 581.471 90 148,592 520,101 13,4:28 2<l1 JS.7
HELLS CANYON MAINTENANCE SHOP 54-RU {15) 55.797.91 2,544 61,624 1.428 '" "' AMERICAN FAUS 54-R1.5 (15) 3,B10.069.14 1 779.303 2.602,277 119,069 '" "' :i' BROWNLEE 54-R1.5 (15) 11.3B7.435.15 J.911.4S-8 9JS4.004 240.766 2.11 "' BLISS 54-R1.5 {15) 3.939,988 72 S49.2BB J.681.699 209,189 "' '" Lr::l CASCADE 54·R1.5 j15) 2,608,Bn 41 504,488 2.495.721 78.360 '00 "' CLEAR LAKE 54,R1,S (15) 159.065.24 68.641 114,01!4 10,438 ''' '" HELLS CANYON 54-Rl.5 (15} 6.407.040.59 1,485,180 5.BB2.917 149.340 rn 39.4
LOWER MALAD 54-R1.5 (15) U91.6n.47 (42.050) 2.102.479 116.392 6.50 '" LOWER SALMON 54-Rl.5 (15) 2.765.626 33 772.635 2.407.835 139,833 '"' 172
MILNER 54-R1.5 (15) 2.351.780.42 949.B92 1.754.655 49.729 2.11 35 J
OXBOW 54-Rt.5 (15) 6.910.717.86 1.671,818 6.275,508 157.018 227 "0 SHOSHONE FALLS 54-R1.5 !15) 1.651.!126.0\ 529.B37 1,369.763 79.930 4.84 '" STHJKE 54-Rl.5 (15) 3,960,072.29 1.269,823 3.284.260 1118,742 rn '" SWAN FALLS 54-.Rt.5 (15) 3,179,68898 1,440.168 2.216.474 95.040 '" "' TWIN FALLS 54-Rt.5 (15) 663.558 29 117.617 5B5.475 26,344 397 22.2
TW\N FALLS (NEW) 54-R1.5 {15) 2.421)07 15 1,022.363 1,762,600 79,068 '" 22.3
THOUSAND SPRINGS 54-R1.5 (15) 876.B25 63 795.387 212,002 14.323 "' '" ~I UPPER MALAD 54-RL5 {15) 627,447.28 216.925 504,639 28,427 4.53 17.8
UPPER SALMON A 54-Rl.5 {15) 1.208,094 46 537,022 B52.287 50.819 4.21 "' UPPER SALMON B 54-Rl.5 (15) --··· -· HJ§J 846 38 _,,,, ______ ~?4, 101 ____ ,_,,_ --~9'1.l,22 ----·---52,780. u; '70
TOTAL ACCOUNT 334 55.480.090.02 18,441,463 4S,810.641 1.872.213 3.20 '"
3J5 00 MISCELLANEOUS POWER PLANT EQU!PMENT
HAGERMAN MAINTENANCE SHOP 99R, (5) 1,875.509.37 655.906 1.313.379 53.9-90 '" "' MllNEROAM 99R2 "' 48.226<!6 15,516 35.120 "' 1.57 "' NIAGARA SPRINGS HATCHERY 99R2 151 74.548 65 30,261 48,015 %7 1.30 4lH
HELLS CANYON MAINTENANCE SHOP 99R2 ,,, 1.874,693 00 340,0111 1,628,410 32. 119 "' '°' RAPID RNER HATCtiERY ,O.R2 ,,, 49.608 49 H.258 40,831 "' 1.67 "' AMERICAN FAU.S !l0,R2 ,,, 2.134.733.5-0 867,192 t.374,278 38.284 1.79 ,s 9
BROWNLEE 90-R2 (5) 5,041,457 14 2,477,639 2,815,891 57,165 U3 '" BLISS ,O.R2 "' 802.580.06 339.498 503,211 27.892 "' ''° CASCADE OO.R2 ,,, 1,155.54504 503.663 709,659 17,631 1.53 '" CLEAR LAKE 90--R2 ,,, 47.241 09 21.471 28.132 2.464 5.U '" HELLS CANYON 90-R2 151 1.324,683.39 248,210 1,142,708 23,651 "' '" LOWERMALAO ,O.(U l'I 349,152.66 113,964 252,646 13.484 "' 18.7
LOWER SALMON 90-R2 (SJ 517.026 38 206.677 336.2{)\ 1B.714 '" 780
MILNER 90-R2 "' 696,451.60 195,938 535,336 11.301 1-62 47.4
OXBOW HATCHERY 99R2 ,,, 22,871.58 4.154 19,861 "' rn 49.9
OXBOW 90.R2 (5) 954.605 66 336.200 697.636 14.607 1.50 47'
0: PAHSIMEROI ACCUMULAT1NG PONDS 90.R2 15) 54,702.79 1.92B 55.510 1.078 1.97 51.5
Ill PAHSIMEROI TRAPPING 00.(U (5) 15,368 52 ,.ass 8,772 "' 1.16 "' 0 ::r SHOSHONE FALLS OO.R2 ,,, 376,849.14 127,filIB 267,826 14.738 3.91 18.2 mo STRlKE 99R2 151 956.851.39 379.020 625.674 34,541 "' 16.1 2 ,, SWAN FALLS 90-R2 ,,, 1,734.72066 552.630 1.268.827 49.276 "' 25.7 3 0 1WIN FALLS 90-R2 15) 341,854.79 55.777 303.171 12.536 "' 24.2
O" ~ TWIN FALLS (NEW) 90-R2 I') 472,529.12 1!l0,055 306,101 12,665 '" 24.2 m , THOUSAND SPRINGS 90-R2 I') 365,400.24 H9,086 204.584 13.357 '·" 15.3 ,0 UPPER MALAD 90.,u 15) 219.159.81 41,468 1B8.650 10,119 "' '" "' 0 UPPER SALMON A 90-)U (5) 269.272.25 84,401 198,335 10.947 407 18.1 -3 UPPER SALMON B 99R2 (5) 120.668 133.883 7.473 'oa 11.9 "'" UPPER SALMON COMMON 59R2 15) _______ 3..!Q_ --~-. ............lliL -----"-~ 4.92 '" ow -:, "''< TOTALACCOUNT335 22.050.002.40 8,108.141 15.044.364 481,516 2. 1B 31.2
335.10 MISCEti.ANEOUS POWER PLANT EQUIPMENT EQUIPMENT 15--SQ 0 87.737.57 33.094 54.644 6.948 7.92 ,.,
335.20 MISCELi.ANEOUS POWER PLANT EQUIPMENT FURNITURE ,O.SQ 0 366.344.20 339.577 26,767 2.915 0.80 " 335 JO MISCELLANEOUS POWER PLANT EQUIPMENT COMPUTER S.SQ 0 288,155.41 1S4,608 103,547 41,550 14 42 "
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[e1 lOAHO POWER COMPANY
gi I TABLE 1. SUMMARY OF ESTIMATED SURvtVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
ANO CALCULATED ANNUAL OEPREClATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2015
5 NeT BOOK CALCULATED ANNUAL COMPOSITE fD SURVIVOR SALVAGE ORIGINAL DEPRECIATION FUTURE ACCRUAL . ACCRUAL REMAJNlNG l"1' CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RA,E u,e l"1' --·--121~ -· .. -13-,~ .. '14,~-151 . -. 16} ~---·--~--{B1=f7)t(4J ·--,sf,.16)117)
::0 '" 00 ROADS, RAILROADS ANO BRtDGES
~ MILNER DAM S5-R4 0 12,737.21 4.274 8.463 176 1.38 48.l NIAGARA SPRINGS HATCHERY 85-R4 ' 46,£67.72 46.668 0 0 RAPJORNER HATCHERY IJ5-R4 0 7.197.39 7.197 0 0 AMERICAN FALLS 85·R4 ' 839,275Jl-7 533.241 J00,035 8,462 '°' ,., s· BROWNLEE 85-R4 0 529.364.27 332,756 196,608 4.948 0.93 39.7 BUSS 85-R4 0 486,476.64 293,5S6 192,891 10.481 2.15 '" 11::i CASCADE B5-R4 0 122,66804 57.663 65,005 1,577 1.29 41.2 CLEAR !..AKE 85·R4 0 n,097.30 11.033 6' 6 0 05 10.7 HELLS CANYON B5-R4 ' 922,781.27 595,036 3.27.745 8.020 °" 40.9 LOWER MAL.AD BS·R4 0 244,565.45 163.638 80,927 4.293 "6 '"9 LOWER SALMON 8S-R4 0 88,693 04 62,378 26,315 1,441 "' tS.J MILNER 8S-R4 0 489,139.50 163,136 326,004 6.627 us 49.2 OXBOW HATCHERY 8S-R4 0 J.070.44 3,070 0 0 OXBOW 8S-R4 0 585.87567 347.897 237,979 1,00, 1.20 ''° PAHSIMERO! ACCUMULATING PONDS 65-R4 0 26,502.74 17.203 0,,00 m °'' 43.3 PAHSIMERO! TRAPPING 8S-R4 0 15.612.JS 15.612 ' 0 SHOSHONE FALLS S5-R4 0 51,383.40 43.592 7,791 '56 °'' '" STRIKE 8S-R4 0 1,602.868.07 15,625 1,587.243 S6.5% rn '" SWAN FALLS 85-R4 0 635.946.15 457.737 378,209 14,559 rn '50 TWIN FALLS 85-R4 0 893,773 50 477,057 416,716 17,075 1.91 24.4 11 TWIN FAUS {NEW) 8S-R4 0 1,023.82964 432.124 591,706 23.859 2.33 "' THOUSAND SPRINGS 85-R4 ' 713,311.18 349.352 363.959 23.495 "' 15.5 UPPER MALAD 8S.R4 0 1.298,305.78 43,310 1.254.996 65.Jzti 5.03 19,2 UPPER SAU/ION A 85·R4 0 1.650 89 1,004 '" '5 2.12 18.5 UPPER SALMON COMMON 85-R4 0 -·-----·-2]10841 -·-___ __27,7os _ -·-···-----0, -,-----··-· 0
TOTAL ACCOUNT 336 ·--·-··-10,680,501 .. 98 ______ 4.50L997_ --·----· 6.J78 60J -··-··--284.655 2.62 22.4
TOTAL HYDRAULIC PRODUCTION PLANT 749,786,653.53 401,629,311 475,0!15,932 15,245,122 2.03
--.... ·-----·-···--OTHER PRODUCTION PLANT ----~------··--
341.00 STRUCTURESANO!MPROVEMENTS
SAi.MON DIESEL SQUARE 0 11,95908 11,959 0 ' EV ANDER ANDREWS.'OANSK!N #2 SQUARE 0 4.693.564 37 1,531,407 3,162,157 154,250 3.29 20.5 BENNEn MOUNTAIN SQUARE 0 1,688,441.68 435.017 1,253,425 49,154 2.91 25.5 EVANDER ANDREWS!OANSK!N #1 SQUARE 0 1.394,160.15 401,289 992,871 :IB.104 2.59 27.S LANGLEY GULCH SQUARE 0 -·-· 134,922.9~?.! ____ !,~_,_Q._!_'.!.,J~S---"" 121.909.235_ --·-·· 3 6~9,082 2.70 33.5
TOTALACCOUNT341 142,711.065.06 15,393,377 127.317,686 3,07B.590 2.72 32.8
342.00 FUEL HOLDERS
a: SALMON DIESEL 50-S2.S 0 61,300.39 61.300 0 ru EVANOER ANOREWSIOANSKIN #2 SO.S2.S 0 1.441,348.20 665,214 776.134 39,646 2.75 19.6 OCT BENNETI MOUNTAIN 50-$2 5 ' 2.290,713..40 679.434 1.611.279 66.011 2.88 '" <1> 0 EVANDER ANDREWS/DANS KIN #1 50--S2.5 0 680,176.64 170,873 509.304 19.212 2.82 26 .. 5 2 .,, LANGLEY GULCH 55.52_5 0 5,979 001 97_ ---· 44'235 .. -----~ill.~ _____ _!69.317 2.83 32.1 3 0 TOTAL ACCOUNT 342 10.452.546.60 2.018.562 294.186 2.B1 28.7 CY~ B.433,91!4 <1>, ,0 343 .. 00 PRIME MOVERS
"'o EVANDER ANDREWSIOANSK!N #2 ''"' 0 33,711,094.20 10,641,204 23.069.690 1.260.51!4 3.74 18.3 -~ 3 BENNETT MOUNTA!N 40-R2 0 29,465,966.15 7,782,323 21,683,643 940.685 "' 22 .. 9 "''O EV ANDER ANDREWSJOANSK!N #I ""' 0 25,207.239 .. 22 5.323,273 19.883,966 820,829 '" "' o ru LANGLEY GULCH ""' 0 ___ ,, __ 130,576,591.92_ , ___ 13,846.7~Q-____ 1 rn.1?I.fil_ ~~~?t!l?Jrn.L '°' "' ~:, "''< TOTAL ACCOUNT 343 21B.960,B91.49 37,593,520 181.367,371 6,97t,097 3.18 26 .. 0
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[(SJ1 IDAHO POWER COMPAtN
&1 I TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORlGlNAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ElECIBlC PLANT AS OF DECEMBER 31, 2015
ij NET BOOK CALCULATED ANNUAL COMPOSITE
SURVIVOR SALVAGE ORJGINAL DEPRECIATION FUTURE -ACCRUAL ACCRUAL REMAINING ,., CURVE PERCENT COST RESERVE ACCRUALS AMOUNT RATIS LIFE ,., ---121---,,, . 141 . {SJ ·--·-161 ----{7} -· "flil"f71iiif (91"16),'{7)
::0 344.00 GENERATORS
~ SALMON DIESEL 45-S2 0 541,644.95 541,645 0 0 EVANOER ANDREWS/OANSKIN #2. '"' 0 13,166,034 86 8.364.617 4,B01.41B 256.486 '" '" BENNETT MOUNTAIN 45-52 0 8.139,999.35 4,740,270 3.399,729 144,362 1-77 "' EVANOER ANOREWS/OANSKIN #1 45-$2 0 9.834,220 56 2,375.835 7.458,386 292,142 2.97 '" :S' LANGLEY GULCH ,;.s, 0 --------J4.!j49,976 83 -----~.2B0.21,!_ -·-----_ ~(l.!;!,9]54 -·~..J.~ 2.78 31.5
11:5 TOTAL ACCOUNT 344 66,531,876.55 20.302,530 46,229.297 1,£)63,110 2 50 27.8
345.00 ACCESSORY ELECTRIC EQUIPMENT
SALMON O!E.SEL 50R2 0 293,344.56 293.345 0 E.VANOER ANDREWS/OANSKIN #2 50R2 0 2,471,052.82 633.147 UJ7,906 95,992 "' 19.1 BENNE.TI MOUNTAIN 50.R2 0 11.156.53449 2.964,322 B.192.262 346,152 "° m EVANDER ANDREWS/OANSKJN #1 50R2 0 11.234,250 81 2.297.640 B,936,611 350,445 "' 2S 5 LANGLEY GULCH 50-R2 0 ------·-· f?S.£143.755 0.1 ·--7.356.629 -------5B,gizJ26 -------l.B90~6J_ 2.87 "' TOTAL ACCOUNT 345 91.098.987.69 13.545,083 77,553.905 2,682,752 294 28.9
346 00 MISCELLANEOUS POWER PLANT EQUIPMENT
SALMON O!ESEL 3S.R2.5 0 t.004.50 L()(M 0 EVANOER ANDREWS/OANSKIN #2. 35.-R2.5 0 1.467,33067 540.515 926,616 52.1:IB rn "' ~I BENNE.TI MOUNTAIN 3S.R2.5 0 938.055 58 239.716 691:!,340 31,685 "' 22 0 EVANOER ANDREWSJOANSKIN #1 35·R2.5 0 940.462.99 240.854 699,609 29,841 rn '" LANGLEY GULCH 3S.R2.5 0 2,663.62.!_~!. -----____ 319.727 ----·--~ --·-·"-·· B.0.814 .. '0, "° TOTAL ACCOUNT 3"46 --~-6,0to.475.15 -·-·-.. -...... u.41JH6. ··---~668.659 -----1_94.476_ 3.24 ''° TOTAL OTHER PRODUCTION PLANT 535,765,842.54 90,194,938 «S,570,904 15,684,211 ,.,,
~----·-···---·-----TRANSMISSION PLANT----·---
350.20 LAND RIGHTS ANO EASEMENTS 8D-R4 0 31,780.356.20 7,648,562 24,131,794 373,399 "' 64.6 352 00 STRUCTURES ANO IMPROVEMENTS 65-R3 (35) 77.780.245.72 25.611,486 79,385,846 1.496.605 1.92 500 353.00 STATION EQUIPMENT 5D-S0.5 (10) 407,6-02.629 96 110,697,6!!6 337,665.207 0,460,997 '°' 39.9 354 00 TOWERS ANO FIXTURES 75-R4 (10} 104.628,054 44 62.693,181 140,397.679 2.127,183 ' " "0 355.00 POLES ANO FIXTURES 65-Rl.5 (80) t:>7,531,05610 59,619.325 223,936,576 4,156,741 2.54 "9 356 00 OVERHEAD CONDUCTORS AND OEV!CES '5-R2 (50) 211,904,65793 71.085.486 246,771.501 4,812.176 2.27 51.3 359.00 ROADS ANO TRAILS 65--R2.5 0 ----·-·------390.266_ 18 ·--"" __ yp16 --~-"117.550--·--·---·--3.534 °'' 33.3
TOTAL TRANSMISSION PLANT 1,071,617,266.53 337,634,«2 1,052,406,153 21,430,635 2.00
-··---.. ·---·-·-·--~--DISTRIBUTION PLANT_
a: 361.00 STRUCTURES ANO IMPROVEMENTS 70-R2.S (50) 34,175,351.84 11.003.028 40.260,000 726,515 2.13 "' "' 362.00 STATION EQUIPMENT 55--RLS j10) 216,653,728.15 57.414,677 181,124,424 4.239,B37 '" 42.7 0 CT 364.00 POLES, TOWERS AND FIXTURES 55--Rt.S \50) 244.791,142 55 133,061,778 234,124,936 5,707,762 2.33 41.0 <O 0 36-5.00 OVERHEAD CONDUCTORS ANO DEV1CES 49-R1 {JO) 129.331,468 81 S0.331.824 117.799,085 3,422,093 2.65 34.4
@ " "'00 UNDERGROUND CONDUIT 60.R2.5 (25) 48,322,608 41 15.591.137 44,812.124 1,018,825 2.11 «o 3 0 367.00 UNDERGROUND CONDUCTORS ANO DEVICES S0.R1.5 {IS) 230,143.166 97 BJ,994,552 180,670,090 4.604.826 2 00 "' CT>' 368.00 LINE TRANSFORMERS 42,RO 5 (10) 515,652.279 89 162.696,157 404,521.351 11,683.753 2.27 "' <O !!l
"' 00 SERVICES 50.Rf.5 (40) 58.770,766 63 41,924,159 40,354,914 1,053,206 1.79 38.3 ,0 370.00 METERS 27•01 (5) 16,978.8:>tl 07 B.B59,773 B,968,028 395,340 2.33 ,,_, "'o 370.10 METERS-AMI 16-S1.5 (10) 68.268,B00.99 20,008.629 55,026.1132 4.924.990 7.21 11.2 ~3 371.20 INSTALLATION ON CUSTOMER PREMISES 21,Rt (5) 2.954,45908 1,853.745 1.24B,437 B4,9S7 2.88 14.7 "'"O 373.20 STREET L!GHT!NG ANO SIGNAL SYSTEMS JS.Rt (00) ------4,54~_249 72 ·---··· "" J.623J06 _____ ..1,?S3.t~ 95.7$5 2.11 "' OQ> ~::, "''< TOTAL OISTR!BUTJON PLANT 1,570,785,681.11 590,422,565 1,311,193,340 37,957,919 2.42
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IOAHO POWER COMPANY
TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC PLANT AS OF DECEMBER 31, 2015
390.H
390.12
·----ACCOUNT 111 . ----
---·--·----··-··-· ----GENERAL PLANT ----------·---
STRUCTURES AND IMPROVEMENTS· CHQ BUILDING
STRUCTURES AND IMPROVEMENTS· EXCLUDING CHO BUILDING
BOISE CENTER WEST
BOISE OPERATIONS CENTER
BOISE MECHANICAL AND ENVlRONMENTAl CENTER
OTHER STRUCTURES
TOTAL STRUCTURES AND IMPROVEMENTS. EXCLUDING CHQ BUILDING
391 IO OFFICE FURNITURE AND EQUIPMENT FURNITURE
FULLY ACCRUED
391.20
391.21
392.10
392.30
392.40
392.50
392 60
392.70
392.90
393.00
'" 00 3g5 00
'" 00 397 10
39720
397 30
AMORTIZED
TOTAL OFFICE FURNITURE AND EQUIPMENT FURNITURE
OFFICE FURNITURE AND EQUIPMENT. EDP EQUIPMENT
OFFICE FURNITURE ANO EQUIPMENT· SERVERS
'TRANSPORTATION EQUIPMENT. AU10M081LES
'TRANSPORTATION EQUIPMENT. AIRCRAFT
'TRANSPORTATION EQUIPMENT -SMALL 'TRUCKS
TRANSPORTATION EQUIPMENT. MISC
TRANSPORTATION EQU!PMENT. LARGE TRUCKS (HYO)
TRANSPORTATION EQU!P -LARGE TRUCKS {NON-HYD}
TRANSPORTATION EQUIPMENT .. TRAILERS
STORES EQUIPMENT
TOOLS, SHOP ANO GARAGE EQUIPMENT
LABORATORYEQU1PMENT
POWER OPERATED EQUIPMENT
COMMUNICATION EQUIPMENT. TELEPHONES
COMMUNICATION EQUIPMENT -MICROWAVE
COMMUNICATION EQUIPMENT-RADIO
397 40 COMMUNICATION EQUfPMENT FIBER OPTIC
FULLY ACCRUED
AMORitZED
101AL COMMUNICAitON EQUIPMENT -F!BER OPTIC
398 00 MISCE:UANEOUS EQUIPMENT
TOTAL GENERAL PLANT
TOTAL DEPRECIABLE PLANT
SURVIVOR
CURVE -.. ·-w"i" --
,o.s,
55-R2
55--R2
55.R2
55.R2
20..SQ
5.sa ,.sa
1rn
15.S2.5
"" "" 21·S1
21.s1
3$.S1
25-SQ
,o_so
20-SQ
20..01
15.SQ
15.SQ
15-SQ
JO.SQ
15-SQ
NH
SALVAGE
PERCENT ~µ,--
(1~
(10)
(to)
(to)
(10)
0
15
'° 15
15
15
15
15
' 25
0
0
0
0
ORIGINAL
COST !"4"1-
29,421,031 19
14.333.320.59
8.967,ttt.22
7.961.2B6 18
-----· 50241.905 47
81,503,623 46
975,827 32
--·-·-·-1.J.178862.18
14,154.6119 50
24.593,646.25
7.943.745 34
82U!25.59
4.563.105 82
23.289,948 88
1,126,911.92
34.102.92523
6.943.612.:15
5.030,534.81
2.255,402.62
8,021.555.24
12.703,817 61
15.082,035.78
4.672.412.11
30,516.91994
3.471.fillJ 00
110.00972
____ 1?.64~~..2!!.
16,754,254 BO
·---------5,967.704.79_
___ J'.!2,941,316.23
4,877,701,536.68
BOOK
DEPRECIATION
RESERVE
1!;"\"
9.982.240
909.201
2.175.771
1.950-401
___ 12.208.359.
17.243.7'.!2
975.827
-·-6.720.977"
7.696.804
11.496,999
4.507,863
160,300
915.829
7,544.5H
320,976
10.170,540
2.346.463
1.SJ0,136
680,821
3,056,225
5.S73.013
3.6-42,640
3,193.934
13.969,200
1.226.579
110,870
------3.539.01 l_
3.649.681
-----2.525.370
·----· ~12.0l.c,262.
1.826,361,321
FUTURE
ACCRUALS -----,-"---
22.:lS0.!194
14.857,-452
7,6!1B,05t
6.807,014
------43,057.737,
72.410.254
0
_____ 6.457,S35_
6,457.885
13,096.647
3,435.882
53B,246
1.822.034
12251,946
636.899
18.816,946
3.555.607
2.745,819
1.574.582
4,965.330
6,730.805
7.468.687
1.478,478
16.547,720
2.245.024
__,, ___ ... 13.104.36-4.
13,104.384
-----3fa2,335
__ , __ 215,706.404
J,B7B,490,862
CALCULATED ANNUAL
ACCRUAL --·--····Ac'i:RUAL
AMOUNT RATE 'i7J ...... 18Fl7)1!.Cl
674)67 2.29
364.080 2.5'
256.083 2.86
228,8!5 "' ·-----1.024.561. "''
1.87'.!,5'.!9 2.30
0
----5,26 880. • 00
526.880 J.72
4.918.771 20.00
992.705 12.50
58.071 7.07
188.298 4.13
1.444.990 6 20
71,460 6.34
1,345.554 3_g5
2BB.508 4.16
112,811 2.24
'°·"" • 00
401.051 5 00
635,421 5 00
448.522 2.97
31t,fl07 '" 2.034.297 "' 231,637 66'
·------1664,310. 10 00
1,664,310 9.93
__ "_.3~122 667
__ J.!_'711.587 5.62
131,213,91"1 2.69
COMPOSITE
REMAINING u,e
19):{6)Jfij--
33.2
'°' '°' 29.7
42.0
12.3
2.7
" " ,.7
" " 14.0
12.3
24.3
17'
12'
10.6
16.7
" ,.1 ,.,
,.,
66
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"' 't) 0., -" <1>'<
301.00
302.00
303 00
310.10
""' 00 3<,000
35000
350.22
355.10
3<0000
360.22
364.10
'.lll\1.00
IOAHO POWER COMPANY
TABLE 1. SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE
ANO CALCULATED ANNUAL DEPRECIATION ACCRUALS RElATEO TO ELECTRIC PtANT AS OF DECEMBER 31, 2015
ACCOUNT ____ ,,,,,,_,,.,_ 11)
___ NONDEPRECIABLE PLANT ANO ACCOUNTS NOT STlJ.OIED ---~~-­
ORGAN!ZAT!ON COSTS
FRANCHISES ANO CONSENTS
MISCELLANEOUS JNTANGIBLE PLANT
'-AND
'-AND
LAND
'-ANO
RIGHTS Of WAY STUDIES
POLES AND FIXTURES· TREATMENT
LAND
RIGHTS OF WAY STUDIES
POLES, TOWERS ANO FIXTURES. TREATMENT
LAND
TOTAL NONDEPRECIABLE PLANT
TOT AL ELECTRIC PLANT
• LIFE SPAN PROCEDURE IS USED CURVE SHO'NN IS INTERIM SURVNOR CURVE
NET
SURVIVOR SALVAGE
CURVE PERCENT Ill -. Ill
ORIGINAL
COST ~---·--,-.r-
5,70301
29.759.682.21
28.493.796 88
291.342.96
31.223.913.79
2,690,000 46
4.427.74932
170.972 48
849,140.54
4,824,614 41
475.910 39
2J94,523 69
---·· 16¥8,583 20
1.21, 985,939.34
~999,6!!_,_476.02
BOOK
DEPRECIATION
RESERVE -----,sT--
10,345,749
15,301,985
7,676
33,036
:15.240
811,221
--.. ---.. ·-· 25,811,907
1,85~173.228
FU7URE
ACCRUALS ' !6) ~----
l.878,490.862
CALCULATED ANNUAL
-ACCRUAL -.. ACCRUAL
AMOUNT RATE . . i11 . 111J:{7)1!4J
~
COMPOSITE
REMAINING
LIFE 191=!6)/fii--
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 61 of 529
~ EiannettF/eming
PART VII. SERVICE LIFE STATISTICS
Vll-1 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 310.2 LAND AND WATER RIGHTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
··--~
,···---···
, . ORIGINAL CURVE • 2003·20!5 EXPERIENCE
.1.?J4-2014 PLACEMENTS .....
"" .
·.
.
IOWA 75-R4
.
·--------·-·· -.. ,.. ___ ,_,, _____ ···-·· ~·---·--~ -·· ·-·-------40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 63 of 529
IDAHO POWER COMPANY
ACCOUNT 310.2 LAND AND WATER RIGHTS
PLACEMENT BAND 1974-2014
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 460,577
0.5 460,577
1. 5 437,215
2.5 437,215
3.5 437,215
4.5 325,847
5.5 6,871
6.5 6,871
7.5 6,871
8.5 6,871
9.5 6,871
10.5 6,871
11. 5 6,871
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5 5,620
24.5 5,620
25.5 5,620
26.5 5,620
27.5 5,620
28.5 196,145
29.5 196,145
30.5 196,145
31. 5 196, 145
32.5 196,145
33.5 196,145
34.5 196,145
35.5 196,145
36.5 190,524
37.5 190,524
38.5 190,524
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2003-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
Vll-3
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
100.00
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 64 of 529
IDAHO POWER COMPANY
ACCOUNT 310.2 LAND AND WATER RIGHTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2014 EXPERIENCE BAND 2003-2015
AGE AT
BEGIN OF
INTERVAL
39. 5
40.5
41.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
190,524
190,524
~ Gannett Fleming
RETIREMENTS
DURING AGE
INTERVAL
Vll-4
RETMT
RATIO
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 3ll. STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
! . ···-··--·· •.• 1980-2015 EXPER!ENCEl ~ .· ORIGINAL CURVE• 1973-2015 PLACEMENTS
i 1996·2015 EXPERIENCE
L 1973-2015 PLACEMENTS , ,
... . . ' 'iltMt, ~·~
'
· ..
..
IOWA 100-SO 5
-.. , _______ ,. ______________ . -·-----.. -·-·----------.. --, ---------------------
20 40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 66 of 529
IDAHO POWER COMPi.NY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
PLACEMENT BAND 1973-2015
AGE AT
BEGIN OF
INTERVAL
0,0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13. 5
14. 5
15.5
16.5
17.5
18.5
19.5
20.5
21.S
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.S
30.5
31.5
32.5
33.S
34.5
35.S
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
JI.GE INTERVAL
113,884,332
127,658,155
121,373,137
119,652,651
1151148;940
111,046,087
142,218,880
136,750,582
133,342,999
131,817,230
131,240,455
130,776,754
130,327,349
129,498/772
129,063,643
128,963,031
128,962,540
128,596,893
127,387,989
127,168,565
127,097,996
126,223,589
125,298,697
124,505,256
123,183,024
121,440,281
121,267,232
120,406,614
120,154,454
118,869,825
116,891,595
92,8811?84
92,324,779
87,118,766
85,585,083
64,189,306
52,795,358
33,903,090
33,664,691
33,930,420
~ Gannett Fleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1980-2015
RETIREMENTS
DURING AGE
INTERVAL
100,846
75,201
401804
228,015
23,234
429,663
210,663
147,779
200,937
471730
101,767
28,350
491
270,331
107,279
49,879
1,626
251862
79,747
244,825
22,698
230
47,262
421,043
122,549
1,074,193
1,228,920
715,922
•127,121
4,554,379
l,260,152
366,937
74f612
46,134
28,660
55,637
57,956
Vll-6
RETMT
RATIO
0.0000
0.0008
0.0000
0.0006
0.0004
0.0021
0.0002
C. 0031
0.0016
0.0011
0.0015
0.0004
0.0008
0.0002
0.0000
0.0000
0.0021
0.0008
0.0004
0.0000
0.0002
0.0006
0.0020
0.0002
0.0000
0.0004
0.0035
0.0010
0.0089
0.0103
0.0061
0.0046
0.0493
0.01..45
0.0043
0.0012
0.0009
0.0008
0. 0017
0.0017
SURV
RATIO
1.0000
0.9992
1.0000
0.9994
0. 9996
0.9979
0.9998
0. 9969
0.9984
0.9989
0.9985
0. 9996
0.9992
0.9998
l.0000
1.0000
0.9979
0.9992
0.9996
1. 0000
0.9998
0.9994
0.9980
0.9998
1.0000
0. 9996
D. 9965
0.9990
0. 9911
0.9897
0.9939
0.9954
0.9507
0.9855
0.9957
0.9986
0.9991
0.9992
0.9983
0. 9983
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.92
99.92
99.B6
99.B2
99.62
99.60
99.29
99 .13
99.02
98.87
98.83
98.76
98.73
98.73
98.73
98.53
98.44
98.41
98.40
98. 38
98.32
98.13
98. ll
98 .11
98.07
97.73
97.63
96. 76
95.76
95.17
94.74
90.06
88.76
88.38
88.28
88.20
88.13
87.98
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 67 of 529
IDAHO POWER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1980-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9. 5 33,606,613 10, 964 0.0003 0.9997 87.83 40.5 32,855,084 79,895 0.0024 0.9976 87.80 41.5 83,167 0.0000 l.0000 87.59 42.5 87.59
~ EiannettFleming Vll-7 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 68 of 529
ACCOUNT
PLACEMENT BAND 1973-2015
AGE AT EXPOSURES AT
BEGIN OP BEGINNING OF
INTERVAL AGE INTERVAL
0.0 39,535,726
0.5 34,970,346
1. 5 29,399,646
2.5 27,941,631
3.5 24,723,997
4.5 22,358,880
5.5 19,201,979
6.5 14,372,596
7.5 11,476,588
8.5 10,336,979
9.5 10,658,781
10.5 34,350,159
11.5 34,126,453
12.5 34,034,954
13 .5 35,029,293
14.5 61,718,039
15.5 75,047,694
16.5 94,064,120
17.5 92,864,111
18.5 92,694,565
19.5 92,711,699
20.5 91,863,154
21. 5 125,215,530
22.5 124,505,256
23.5 123,183,024
24.5 121,440,281
25.5 121,267,232
26.5 120,406,614
27.5 120,154,454
28.5 118,869, B25
29.5 116,891,595
30.5 92,8811784
31. 5 92,324,779
32.5 87,118,766
33.5 85,585,083
34.5 64,189,306
35.5 52,795,358
36.5 33,903,090
37.5 33,664,691
3B.5 33,930,420
~ EiannettF/eming
IDAHO POWER COMPANY
311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
40,804 0.0017
1,985 0.0001
0.0000
68,997 0.0048
40,558 0.0035
0.0000
0.0000
7,508 0.0002
8,105 0.0002
11,317 0.0003
0.0000
491 0.0000
0.0000
98,385 0.0010
0.0000
1,626 0.0000
0.0000
0.0000
244,825 0.0020
22,698 0.0002
230 0.0000
47,262 0.0004
421,043 0.0035
122,549 0.0010
1,074,193 0.0089
1,228,920 0.0103
715,922 0.0061
427,121 0.0046
4,554,379 0.0493
11260,152 0. 0145
366,937 0.0043
74,612 0.0012
46,134 0.0009
28,660 0.0008
55,637 0.0017
57,956 0.0017
Vll-8
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
0.9983 100.00
0.9999 99.83
1.0000 99.83
0.9952 99.83
0.9965 99.35
1.0000 99.00
1. 0000 99.00
0.9998 99.00
0.9998 98.97
0.9997 98.95
1.0000 98.92
1.0000 98. 92
1.0000 98.92
0.9990 98.92
1.0000 98.81
1.0000 98.81
1.0000 9B.81
1.0000 98.Bl
0.9980 98.Bl
0.9998 98.62
1.0000 98.60
0. 9996 98.60
0. 9965 98.56
0.9990 98.22
0.9911 98.12
0.9897 97.24
0.9939 96.24
0.9954 95.65
0.9507 95.21
0.9855 90.51
0.9957 89.20
0.9988 8B.82
0.9991 BB.72
0.9992 BB.64
0.9983 8B.56
0.9983 8B.42
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 69 of 529
IDAHO POWER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1973-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39. 5 33,606,613 10,964 0.0003 0.9997 88.27 40.5 32,855,084 79,895 0.0024 0.9976 88.24 41.5 83,167 0.0000 1.0000 88.02
42.5 88.02
~ /iannettF/eming Vll-9 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 312.1 BOILER PLANT EQUIPMENT· SCRUBBERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
100
I r ··~ ~ I I I• ~~IG!NAL CURVE. 1980·20151:XP.ER!ENCE·-
i .. 1974·,0lS PLACEMENTS
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0 ~ ~ 00 M 100 1m
AGEIN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 71 of 529
IDAHO POWER COMPANY
ACCOUNT 312.l BOILER PLANT EQUIPMENT· SCRUBBERS
PLACEMENT BAND 1974-2015
AGE AT
BEGIN OF
INTERVAL
0.0
o.s
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12. 5
13.5
14 .5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
EXPOSURES AT
BEGINNING OF
.l\.GE INTERVAL
133,751,445
86,824,180
85,824,180
85,940,246
85 1 571 1 664
84,525,515
83,951,976
80,196,814
79,533,929
79,480,629
79,412,138
78,910,584
78,5051167
78,096,196
77,893,556
'76,155,787
761117,593
75,926,599
75,668,651
75,227,718
75,062,336
74,957,510
74,845,111
74,639,620
73,636,620
6l,642,438
61,522,856
60,506,216
48,584,058
26,805,468
26,773,768
7i604,257
7,504,257
7,604,257
7,492,503
71492,.583
7,492,583
~ EiannettFleming
ORIGINAL LIFE TP.BLE
EXPERIENCE BAND J.980·2015
RETIREMENTS
DURING AGE
INTERVAL
139,355
44,470
11,455
147,868
45,030
364,100
107,676
47,889
202,640
1,615,519
38,194
190,994
257,948
34,303
760,557
119,582
11016,640
31,700
4,583,877
111,673
Vll-11
RETMT
RJITIO
0.0000
o.cooo
0.0000
0.0000
0.0015
0.0005
0.0001
0.00l8
0.0005
0.0000
0.0046
C. 0014
0.0006
0.0026
0.0207
0.0005
0.0025
0.0034
0.0005
0.0000
0.0000
0.0000
0.0000
0.0102
0.0000
0.0019
C.0165
0.0000
0.0000
0.0012
0.1749
0.0000
0.0000
0.0147
0.0000
0.0000
0.0000
SGRV
RATIO
1.0000
1.0000
1.0000
1.0000
0.9984
0.9995
0.9999
0.9982
0.9994
1.0000
0.9954
0.9986
0. 9994
0.9974
0.9793
0.9995
0.9975
0. 9966
0.9995
1.0000
1.0000
1.0000
1. 0000
0.9898
1.0000
0.9981
0.9835
1. 0000
1.0000
0.9988
0.8251
1. 0000
1.0000
0.9853
1.0000
1. 0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.0D
100.00
100.00
99.84
99.78
99. 77
99.59
99.53
99.53
99.07
98.94
98.88
98.62
96. 58
96.53
96.29
95.96
95.92
95.92
95. 92
95. 92
95.92
94. 94
94.94
94.75
93.19
93 .19
93 .19
93.08
76.79
7€,,79
76.79
75.67
75.67
75.67
75.67
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 312 2 BOILER PLANT EQUIPMENT -OTHER
ORIGINAL AND SMOOTH SURVIVOR CURVES
I' ORIGINAL CURVE • 1980-2015 EXPERIENCE
·· .. 1~?4-2015 PLACEMENT$ ·····
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AGE IN YEARS
0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 73 of 529
IDAHO POWER COM?ANY
ACCOill'1T 312. 2 BOILER PLANT EQUIPMENT -OTHER
PLACEMENT BAND 1974-2015
AGE AT
BEGIN OF
INTERVAL
o.o
0.5
l,5
2.5
3.5
4.5
5.5
6.5
7.5
8 c:.
9.5
10.5
11. 5
12.5
13. 5
14. 5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
522,728,392
528,397,923
499,732,433
474,782,664
462,837,496
427,196,584
489,509,044
475,490,473
455,340,504
439,621,692
421,223,112
402,849,321
386,198,393
368,232,104
356,884,898
349,567,694
346,300,514
344,289,824
3421168,451
336,534,410
332,320,693
328,299,214
321,636,746
315,937,918
310,865,170
300,913,366
300,183,296
296,344,822
292,157,923
277,669,043
263,978,048
204,268,760
198,719,933
192,288,098
184,666,244
143,549,597
105,303,122
62,722,636
59,320,496
59,320,496
~ Gannett Fleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1980-2015
RETIREMENTS
DURING AGE
INTERVAL
14,163
157,767
3,124,550
1,976,613
6,208,734
21790,479
2,172,4.98
2,798,653
4,378,005
2,755,036
665,247
998,246
2,875,844
4,066,324
1,120,062
2,189,914
813,653
934,628
3,064,406
147,135
214121525
1,145,404
59,443
3,7011943
2,163,174
719,984
2,867,398
2,593,084
8,474,936
5,876,642
2,617,305
383,547
4,150,280
6,614,431
2,066,018
10,893,105
7,697,612
3,402,140
Vll-13
RETMT
RATIO
0.0000
0.0003
0.0063
0.0042
0. 0134
0.0065
0.0044
0.0059
0. 0096
0.0063
0.0016
0.0025
0.0074
Q. 0110
0.0031
0.0063
0.0023
0.0027
0.0090
0.0004
0.0073
0.0035
0.0002
0.0117
0.0070
0.0024
0.0096
0.0088
0.0290
0. 0212
0.0097
0,0019
0.0209
0.0344
0. 0112
0.0759
0.0731
0.0542
C.0000
0.0000
SURV
RATIO
1.0000
0.9997
C.9937
0.9958
0.9866
0.9935
0.9956
0.9941
0.9904
0. 9937
0.9984
0.9975
0.9926
0.9990
0.9969
0.9937
0. 9977
0.9973
0. 9910
0.9996
0.9927
0. 9965
0.9998
0.9883
0.9930
0.9976
0.9904
0.9912
0. 9710
0.9788
0.9903
0.9981
0. 9791
0.9656
0.9888
0.9241
0. 9269
0.9458
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
99.97
99.34
98.93
97.60
96. 96
96.53
95.97
95.04
94 .45
94.30
94.07
93. 37
92.34
92.05
91.47
91.25
91.01
90.19
90.15
89.50
89.18
89.17
88.12
87.51
87.30
86,47
85.71
83.22
81. 46
80.67
80.52
78.84
76 .13
75.28
69.56
64. 48
60.98
60.98
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 74 of 529
IDAHO POWER COMPANY
ACCOUNT 312. 2 BOILER PLANT EQUIPMENT -OTHER
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1980-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 59,320,496 0.0000 1.0000 60.98 40.5 59,320,496 0.0000 1.0000 60.98 41.5 60.98
~ EiannettF/eming Vll-14 Idaho Power Company
December 31, 2015
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ACCOUNT 312.3 BOILER PLANT EQUIPMENT RAILCARS
ORIGINAL Al'ID SMOOTH SURVIVOR CURVES
-~ : ' . ·-·-----------~-~------··-----.
• • • •• • • • • • •
• ORIGINAL CURVE • 1991-2015 EXPERJENCE ..
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\
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 76 of 529
ACCOUNT 312.3
PLACEMENT BAND 1991·2010
AGE JtT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
O.Q 41595,503
0.5 •11595,503
1.S 4,595,503
2.5 4,595,503
3.5 4,595,503
4.5 4,595,503
5.5 4,585,944
6.5 4,585,944
7.5 4,336,235
8.5 4,105,625
9.5 4,0451418
10.5 4,045,418
11.S 4,045,418
12.S 3,916,835
13.5 3,916,835
H.5 3,916,835
15.5 3,916,635
16.5 3,9161835
17.5 3,916,835
18.5 31916,835
19.5 3,852,117
20.S 3,329,126
21.5 31016,659
22.S 3,0151753
23.S 21474,75.S
24.5
~ 6annettFleming
IDA..'!O POWER COMPANY
BOILER PLANT EQUIPMENT . P.AILCARS
ORIG!NP.~L :t.!FE TABLE
EXPERIENCE BAND 1991·2015
RETIREMENTS
DURING AGE RETMT
INTERVJ:I.L RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
122,239 0.0267
0.0000
0.0000
0.0000
0.0000
128,583 0.0318
0.0000
0.0000
0.0000
0.0000
o.oooc
0.0000
0.0000
0.0000
3,723 0. 0011
0.0000
0.0000
0.0000
Vll-16
PCT SURV
SURV BEGIN OF
RJ:I.TIO INTERVAL
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
l.0000 100.00
0. 9733 100.00
1.0000 97.33
1. 0000 97.33
1. ooco 97.33
1. 0000 97. 3 3
0.9682 97.33
1.0000 94. 24
1.0000 94.24
1.0000 94 .24
1. 0000 94.24
1.0000 94.24
1.0000 94.24
1-0000 94 .24
1.0000 94.24
0.9989 94.24
1.0000 94.14
1.0000 94.14
1.0000 94.14
94.14
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 77 of 529
IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 174,477,051
0.5 173,648,632
1.5 168,957,810
2.5 151,012,940
3.5 149,595,012
4.5 141,670,581
5.5 155,842,660
6.5 150,256,194
7.5 143,327,539
8.5 135,228,790
9.5 134,421,300
10.5 131,794,590
11. 5 127,060,560
12.5 117,289,507
13.5 115,590,945
14.5 111,752,235
15.5 111,497,325
16.5 109,565,379
17.5 101,854,219
18.5 99,483,989
19.5 95,605,161
20.5 95,014,619
21.5 93,189,215
22.5 88,227,776
23.5 87,618,504
24.5 80,445,872
25.5 77,782,629
26.5 76,515,774
27.5 75,541,210
28.5 72,991,509
29.5 72,351,493
30.5 46,731,182
31. 5 43,330,429
32.5 42,977,820
33.5 42,530,499
34.5 32,427,616
35.5 23,970,587
36.5 17,866,005
37.5 17,531,623
38.5 17,531,623
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1980-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
1,175,703 0.0070
186,207 0.0012
35,542 0.0002
1,036,494 0. 0073
33,939 0.0002
141,028 0.0009
739,845 0.0052
213,141 0.0016
301,656 0.0022
494,912 0.0038
767,091 0.0060
491,542 0.0042
1,657,955 0.0143
0.0000
1,883,770 0.0169
5,192,675 0.0474
1,215,138 0.0119
87,491 0.0009
280,076 0.0029
1,224,977 0.0129
3,510,638 0.0377
273,613 0. 0031
2,653,581 0.0303
2,298,344 0.0286
1,133,237 0.0146
949,937 0.0124
2,546,576 0.0337
514,269 0.0070
4,289,193 0.0593
3,481,178 0.0745
131,142 0.0030
447,321 0.0104
673,221 0.0158
384,611 0.0119
0.0000
334,382 0.0187
0.0000
0.0000
Vll-17
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
0.9930 100.00
0.9988 99.30
0.9998 99.18
0.9927 99.16
0.9998 98.43
0.9991 98 .41
0.9948 98.32
0.9984 97.81
0.9978 97.66
0.9962 97.44
0.9940 97.07
0.9958 96.49
0.9857 96 .08
1.0000 94.70
0.9831 94.70
0.9526 93.10
0.9881 88.69
0.9991 87.63
0.9971 87.56
0. 9871 87.30
0.9623 86.17
0.9969 82.93
0.9697 82.67
0. 9714 80.17
0.9854 77.88
0.9876 76.74
0. 9663 75.79
0.9930 73.23
0.9407 72. 72
0.9255 68.41
0.9970 63.31
0.9896 63.12
0.9842 62.46
0.9881 61. 47
1.0000 60.74
0.9813 60.74
1.0000 59.61
1.0000 59.61
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL AND SMOOTH SURVIVOR CURVES
, ORIGINAL CURVE 1980-2015 EXPERIENCE 1 • 1974-2015 PLACEMENTS
"
• 1996-2015 EXPERIENCE
~ I. ..... l974·2015 PLACEMENTS ..
-:~ •• •• ••
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 79 of 529
IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1980-2015
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
39.5 17,531,623
40.5 17,531,623
41.5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
Vll-19
RETMT
RATIO
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 59.61
1.0000 59.61
59.61
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 80 of 529
IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 107,026,005
0.5 93,517,595
1.5 89,255,821
2.5 72,805,419
3.5 70,938,174
4.5 73,548,869
5.5 65,176,245
6.5 59,864,888
7.5 53,101,888
8.5 45,083,117
9.5 46,025,043
10.5 66,745,173
11.5 62,152,201
12.5 53,329,331
13.5 51,679,526
14.5 64,555,019
15.5 73,878,687
16.5 83,770,794
17.5 78,897,952
18.5 77,646,916
19.5 74,587,156
20.5 74,154,192
21.5 93,189,215
22.5 88,227,776
23.5 87,618,504
24.5 80,445,872
25.5 77,782,629
26.5 76,515,774
27.5 75,541,210
28.5 72,991,509
29.5 72,351,493
30.5 46,731,182
31.5 43,330,429
32.5 42,977,820
33.5 42,530,499
34.5 32,427,616
35.5 23,970,587
36.5 17,866,005
37.5 17,531,623
38.5 17,531,623
~ liannettFleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
1,128,107 0.0126
186,207 0.0026
0.0000
0.0000
15,118 0.0002
0.0000
662,992 0.0125
40,406 0.0009
452 0.0000
403,951 0.0061
355,451 0.0057
479,474 0.0090
12,093 0.0002
0.0000
1,839,072 0.0249
2,354,357 0.0281
99,873 0. 0013
87,491 0. 0011
257,649 0.0035
1,118,767 0.0151
3,510,638 0.0377
273,613 0.0031
2,653,581 0.0303
2,298,344 0.0286
1,133,237 0.0146
949,937 0.0124
2,546,576 0.0337
514,269 0.0070
4,289,193 0.0593
3,481,178 0.0745
131,142 0.0030
447,321 0.0104
673,221 0.0158
384,611 0.0119
0.0000
334,382 0.0187
0.0000
0.0000
Vll-20
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
0.9874 100.00
0.9974 98.74
1.0000 98.48
1. 0000 98.48
0.9998 98.48
1.0000 98.46
0.9875 98.46
0.9991 97.23
1.0000 97.14
0.9939 97.14
0.9943 96.56
0.9910 96. 00
0.9998 95.14
1.0000 95.12
0.9751 95.12
0. 9719 92.75
0.9987 90.14
0.9989 90.03
0.9965 89. 93
0.9849 89.62
0.9623 88.27
0.9969 84.94
0.9697 84.68
0. 9714 82 .11
0.9854 79.77
0.9876 78.60
0. 9663 77.63
0.9930 75.01
0.9407 74.48
0.9255 70.07
0.9970 64.85
0.9896 64.65
0.9842 63.98
0.9881 62.97
1.0000 62.22
0.9813 62.22
1.0000 61. 05
1. 0000 61.05
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 81 of 529
IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BA...~D 1996-2015
AGE AT
BEGIN OF
INTERVAL
EXPOSURES AT
BEGINNING OF
AGE INTERVl'.L
39.5 17,531,623
40.S 17,531,623
41. 5
~ EiannettFleming
RETIREMENTS
DURING AGE
INTERVAL
Vll-21
RETMT
RATIO
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
l.0000 61.05
1.0000 61. 05
61. 05
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
1980-2015 EXPERIENCE
~ • ORIGINAL CURVE • 1974-2015 PLACEMENTS
• 1996-2015 EXPERIENCE
1974-2015 PLACEMENTS
' ...
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20 40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 83 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRICAL EQUIPMENT
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 52,373,611
0.5 59,910,876
1. 5 59,489,776
2.5 58,858,546
3.5 58,607,043
4.5 58,109,515
5.5 73,224,541
6.5 72,517,716
7.5 70,961,716
8.5 62,887,405
9.5 62,603,696
10.5 62,513,738
11. 5 62,289,598
12.5 62,272,988
13. 5 62,270,088
14.5 62,165,741
15.5 62,165,741
16.5 61,707,457
17.5 61,544,493
18.5 61,521,152
19.5 61,234,254
20.5 61,138,784
21. 5 60,463,529
22.5 60,402,544
23.5 60,310,163
24.5 59,880,480
25.5 58,074,243
26.5 57,854,523
27.5 57,124,496
28.5 56,305,069
29.5 54,902,840
30.5 41,267,060
31. 5 41,245,641
32.5 41,060,405
33.5 40,930,656
34.5 28,318,965
35.5 24,333,005
36.5 16,221,356
37.5 16,132,017
38.5 16,046,009
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1980-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
160,554 0.0028
3,161 0.0000
124,173 0.0017
146,974 0.0021
70,249 0. 0011
30,320 0.0005
199,575 0.0032
4,199 0.0001
2,901 0.0000
56,693 0.0009
0.0000
375,053 0.0060
86,450 0.0014
16,309 0.0003
175,057 0.0028
14,566 0.0002
597,685 0.0098
7,114 0.0001
118 0.0000
85,973 0. 0014
1,804,301 0.0301
12,552 0.0002
726,394 0.0126
819,465 0.0143
739,379 0. 0131
434,405 0.0079
28,264 0.0007
10,607 0.0003
129,586 0.0032
56,981 0.0014
91,128 0.0032
44,768 0.0018
89,339 0.0055
83,579 0.0052
0.0000
Vll-23
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000 100.00
1.0000 100.00
1. 0000 100.00
1. 0000 100.00
1.0000 100.00
0.9972 100.00
1.0000 99.72
0.9983 99. 72
0.9979 99.55
0.9989 99.34
0.9995 99.23
0.9968 99.18
0.9999 98.87
1. 0000 98.86
0.9991 98.86
1.0000 98.77
0.9940 98. 77
0.9986 98.17
0.9997 98.03
0.9972 98.01
0.9998 97.73
0.9902 97.70
0.9999 96.75
1.0000 96.74
0.9986 96. 74
0.9699 96.60
0.9998 93.69
0.9874 93.67
0.9857 92. 49
0.9869 91.17
0.9921 89.97
0.9993 89.26
0.9997 89.20
0. 9968 89.17
0.9986 88.89
0.9968 88. 77
0.9982 88.48
0.9945 88.32
0.9948 87.83
1.0000 87.38
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 84 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1980-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,046,009 18,299 0. 0011 0.9989 87.38
40.5 16,027,710 421 0.0000 1.0000 87.28
41. 5 87.28
~ EiannettF/eming Vll-24 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 85 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRICAL EQUIPMENT
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 15,450,578
0.5 14,692,682
1.5 14,226,497
2.5 13,650,907
3.5 13,489,446
4.5 13,492,402
5.5 11,673,693
6.5 11,177,197
7.5 9,696,999
8.5 1,685,746
9.5 2,133,763
10.5 17,079,035
11.5 17,081,390
12.5 17,207,442
13.5 17,207,290
14 .5 32,850,662
15.5 36,915,259
16.5 44,994,554
17.5 44,831,590
18.5 44,826,801
19.5 44,724,296
20.5 44,643,392
21. 5 60,463,529
22.5 60,402,544
23.5 60,310,163
24.5 59,880,480
25.5 58,074,243
26.5 57,854,523
27.5 57,124,496
28.5 56,305,069
29.5 54,902,840
30.5 41,267,060
31. 5 41,245,641
32.5 41,060,405
33.5 40,930,656
34.5 28,318,965
35.5 24,333,005
36.5 16,221,356
37.5 16,132,017
38.5 16,046,009
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
o.oo·oo
0.0000
0.0000
0.0000
39,530 0.0029
0.0000
52,004 0.0047
83,916 0.0087
1,263 0.0007
10,867 0.0051
223 0.0000
4,199 0.0002
315 0.0000
0.0000
0.0000
0.0000
86,450 0.0019
185 0.0000
0.0000
0.0000
564,295 0.0126
7,114 0.0001
118 0.0000
85,973 0. 0014
1,804,301 0.0301
12,552 0.0002
726,394 0.0126
819,465 0.0143
739,379 0.0131
434,405 0.0079
28,264 0.0007
10,607 0.0003
129,586 0.0032
56,981 0. 0014
91,128 0.0032
44,768 0.0018
89,339 0.0055
83,579 0.0052
0.0000
Vll-25
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
0. 9971 100.00
1. 0000 99. 71
0.9953 99. 71
0.9913 99.24
0.9993 98.38
0.9949 98.31
1.0000 97.81
0.9998 97.81
1.0000 97.78
1.0000 97.78
1.0000 97.78
1.0000 97.78
0.9981 97.78
1.0000 97.59
1.0000 97.59
1.0000 97.59
0.9874 97.59
0.9999 96 .36
1. 0000 96.35
0.9986 96. 35
0.9699 96.21
0.9998 93.31
0.9874 93.29
0.9857 92.12
0.9869 90.80
0.9921 89.61
0.9993 88.90
0.9997 88.84
0. 9968 88.81
0.9986 88.53
0. 9968 88.41
0.9982 88.13
0.9945 87.96
0.9948 87.48
1.0000 87.03
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 86 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 16,046,009 18,299 0.0011 0.9989 87.03
40.5 16,027,710 421 0.0000 1.0000 86.93
41.5 86.93
~ EiannettF/eming Vll-26 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
1980-2015 EXPERIENCE : ORIGINAL CURVE• 1974-2015 PLACEMENTS
': 1996-2015 EXPERIENCE
• 1974-2015 PLACEMENTS ,, ' '
\.
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20 40 60 80 100
AGE IN YEARS
120
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 88 of 529
ACCOUNT 316
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 16,895,724
0.5 17,642,153
l. 5 17,470,107
2.5 16,071,195
3.5 15,468,184
4.5 15,110,173
5.5 15i598,687
6.5 15,101,936
7.5 13,894,807
8.5 12,372,609
9.5 11,697,196
10.5 11,217,315
11.S 10,842,134
12.5 10,634,389
13 .5 10,535,890
14.5 10,433,781
15.5 10,405,306
16.5 10,342,801
17.5 10,080,047
18.5 9,630,812
19.5 9,542,001
20.5 9,101,021
21. 5 8,505,605
22.5 8,230,127
23.5 7,985,541
24.5 7,294,972
25.5 6,890,980
26.5 6,442,536
27.5 5,853,557
28.5 5,167,472
29.5 4,757,887
30.5 3,932,737
31. 5 3,832,174
32.5 3,545,137
33.S 2,793,768
34.5 1,626,165
35.5 1,050,216
36.5 234,554
37.5 234,554
38.5 234,331
6annettF/emlng
IDAHO POWER COMPANY
MISCELLA."IBOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1990-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
61,505 0.0035
172,428 0.0099
9,887 0.0006
155,256 0.0100
251,839 0.0167
385,684 0.0247
275,261 0.0182
335,597 0.0242
402,194 0.0325
458,438 o. 0392
133,305 0. 0119
51,127 0.0047
71, 122 0.0067
86,488 0.0082
28,475 0.0027
62,504 0.0060
256,164 0.0248
384,398 0.0381
8,628 0.0009
121,387 0.0127
174,419 0.0192
93,746 o. 0110
29,578 0.0036
8,746 0. 0011
217,123 0.0298
298,478 0.0433
318,433 0. 0494
162,404 0. 0277
106,343 0.0206
30,633 0. 0064
80,477 0.0205
227,395 0.0593
738,248 0.2082
271,888 0. 0973
36,714 0.0226
0.0000
0.0000
223 0.0010
0.0000
Vll-28
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9965 100.00
0.9901 99.65
0.9994 98.67
0.9900 98.61
0.9833 97.62
0.9753 95.99
0.9818 93.62
0.9758 91.91
0.9675 89.69
0.9608 86.78
0.9881 83.37
0.9953 82.38
0.9933 82.00
0. 9918 81.45
0.9973 80.78
0.9940 80.56
0.9752 80.07
0.9619 78.09
0.9991 75.11
C.9873 75.05
0.9808 74.09
0.9890 72 .67
0.9964 71.87
0.9989 71.61
0.9702 71.53
0.9567 69.40
0.9506 66.40
0.9723 63.12
0.9794 61.36
0.9936 60.10
0.9795 59. 71
0.9407 58.49
0.7918 55.02
0.9027 43.56
0.9774 39.32
1.0000 38.44
1,0000 38.44
0.9990 38.44
1.0000 38.40
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 89 of 529
IDAHO POWER COMPANY
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1974-2015 EXPERIENCE BAND 1980-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
234,331
234,331
~ liannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
Vll-29
RETMT
RATIO
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 38.40
1.0000 38.40
38.40
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 90 of 529
ACCOUNT 316
PLACEMENT BAND 1974-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 7,459,620
0.5 7,694,826
1. 5 8,003,007
2.5 6,859,369
3.5 6,679,611
4.5 7,188,986
5.5 6,745,529
6.5 6,960,251
7.5 6,408,320
8.5 5,540,358
9.5 5,538,063
10.5 5,975,522
11. 5 5,625,827
12.5 5,536,499
13.5 5,524,120
14.5 7,292,104
15.5 8,369,223
16.5 9,159,269
17.5 9,136,771
18.5 8,749,545
19.5 8,660,734
20.5 8,228,457
21. 5 8,505,605
22.5 8,230,127
23.5 7,885,541
24.5 7,294,972
25.5 6,890,980
26.5 6,442,536
27.5 5,853,557
28.5 5,167,472
29.5 4,757,887
30.5 3,932,737
31. 5 3,832,174
32.5 3,545,137
33.5 2,793,768
34.5 1,626,165
35.5 1,050,216
36.5 234,554
37.5 234,554
38.5 234,331
~ Gannett Fleming
IDAHO POWER COMPANY
MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
98,935 0.0124
320 0.0000
123,442 0.0185
62,472 0.0087
5,006 0.0007
50,582 0.0073
275,264 0.0430
170,166 0.0307
373,660 0.0675
115,976 0.0194
7,484 0.0013
6,696 0.0012
31,885 0.0058
16,686 0.0023
43,797 0.0052
15,908 0.0017
322,389 0.0353
8,628 0.0010
121,387 0.0140
166,150 0.0202
93,746 0. 0110
29,578 0.0036
8,746 0.0011
217,123 0.0298
298,478 0.0433
318,433 0.0494
162,404 0.0277
106,343 0.0206
30,633 0.0064
80,477 0.0205
227,395 0.0593
738,248 0.2082
271,888 0.0973
36,714 0.0226
0.0000
0.0000
223 0.0010
0.0000
Vll-30
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1. 0000 100.00
0.9876 100.00
1.0000 98.76
0.9815 98.76
0.9913 96.93
0.9993 96.09
0.9927 96. 02
0.9570 95.32
0.9693 91. 23
0.9325 88.43
0.9806 82.46
0.9987 80.86
0.9988 80.75
0.9942 80.65
0.9977 80.19
0.9948 80.01
0.9983 79.59
0. 9647 79.45
0.9990 76.65
0.9860 76.57
0.9798 75.50
0.9890 73.97
0.9964 73.16
0.9989 72.89
0.9702 72.81
0.9567 70.65
0.9506 67.59
0.9723 64.25
0.9794 62.46
0.9936 61.18
0.9795 60.78
0.9407 59.54
0.7918 56.01
0.9027 44.34
0.9774 40.03
1. 0000 39.12
1.0000 39.12
0.9990 39.12
1.0000 39.09
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 91 of 529
IDAHO POWER COMPANY
ACCOUNT 316 MISCELLA..~EOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT B/".l:ID 1974-2015 EXPERIENCE BAND 1996-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
234,331
234,331
~ 6annettFleming
RETIREMENTS
DURING AGE
INTERVAL
Vll-31
RETMT
RATIO
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 39. 09
1.0000 39.09
39.09
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNTS 316.l, 316.4, 316.5, 392.1, 392.4 AND 392.5 TRANSPORTATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
. 1996-2015 EXPERIENCE ~ . ORIGINAL CURVE• 1966-2015 PLACEMENTS
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 93 of 529
ACCOUNTS 316.1, 316.4, 316.5,
PLACEMENT BAND 1966-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 44,949,441
0.5 40,146,427
1.5 38,939,208
2.5 36,352,610
3.5 35,387,212
4.5 35,342,485
5.5 34,840,103
6.5 32,963,019
7.5 28,925,820
8.5 23,616,901
9.5 19,472,431
10.5 15,887,859
11. 5 13,311,841
12.5 10,584, 971
13.5 6,739,526
14.5 5,429,507
15.5 4,533,532
16.5 3,646,534
17.5 2,644,857
18.5 1,279,868
19.5 857,812
20.5 723,039
21. 5 575,883
22.5 402,990
23.5 203,815
24.5 105,745
25.5 75,462
26.5 75,462
27.5 58,570
28.5 58,570
29.5 41,529
30.5 31,645
31. 5 16,693
32.5 16,693
33.5 15,788
34.5 714
35.5 714
36.5 714
37.5 714
38.5 714
39.5
~ EiannettF/eming
IDAHO POWER COMPANY
392.1, 392.4 AND 392.5 TRANSPORTATION EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
25,882 0.0006
80,740 0.0020
291,836 0.0075
30,708 0.0008
332,493 0.0094
712,197 0.0202
2,040,026 0.0586
2,520,426 0.0765
3,291,071 0 .113 8
2,791,398 0 .1182
2,203,202 0.1131
2,110,813 0.1329
2,019,739 0.1517
1,579,366 0.1492
444,547 0.0660
895,976 0.1650
389,158 0.0858
250,816 0.0688
1,138,520 0.4305
381,054 0.2977
112,537 0.1312
113,210 0.1566
153,315 0.2662
152,521 0.3785
92,970 0.4562
30,283 0.2864
0.0000
16,892 0.2239
0.0000
18,363 0.3135
9,885 0.2380
14,951 0.4725
0.0000
906 0.0543
15,073 0.9547
0.0000
0.0000
0.0000
0.0000
714 1.0000
VJJ-33
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9994 100.00
0.9980 99.94
0.9925 99.74
0.9992 98.99
0.9906 98.91
0.9798 97.98
0.9414 96. 01
0.9235 90.38
0.8862 83.47
0.8818 73.98
0.8869 65.23
0.8671 57.85
0.8483 50.17
0.8508 42.55
0.9340 36.21
0.8350 33.82
0.9142 28.24
0.9312 25.81
0.5695 24.04
0.7023 13.69
0.8688 9.61
0.8434 8.35
0.7338 7.04
0.6215 5.17
0.5438 3.21
0. 7136 1. 75
1.0000 1.25
0.7761 1.25
1.0000 0.97
0.6865 0.97
0.7620 0.66
0.5275 0.51
1.0000 0.27
0.9457 0.27
0.0453 0.25
1.0000 0.01
1.0000 0.01
1. 0000 0.01
1.0000 0.01
0.01
Idaho Power Company
December 31, 2015
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ACCOUNTS 316.7, 392.6 AND 392.7 TRANSPORTATION EQUIPMENT
ORIGINE,L AND SMOOTH SURVIVOR CURVES
1996·2015 EXPERIENCE
ORIGINAL CURVE • 1946-2015 PLACEMENTS ,.. . ............
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 95 of 529
IDAHO POWER COMPANY
ACCOUNTS 316.7, 392.6 AND 392.7 TRANSPORTATION EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1946-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16. 5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29. 5
30.5
31. 5
32.5
33.5
34. 5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
41,993,292
39,857,067
37,826,138
36,707,991
35,125,340
35,792,008
34,512,205
32,340,246
28,263,788
24,768,495
23,012,634
23,010,289
21,533,913
22,166,042
19,902,942
18,099,565
15,035,676
13,317,184
10,506,311
8,961,946
7,970,080
7,393,347
5,730,414
4,574,150
3,527,869
2,757,690
2,120,836
1,951,419
1,532,216
1,003,417
645,479
521,144
453,721
252,238
214,888
175,104
155,664
147,101
68,275
41, 071
~ 6annettF/eming
RETIREMENTS
DURING AGE
INTERVAL
21,165
62,286
12,120
197,808
487,074
767,579
495,631
627,958
362,534
405,234
836,180
909,927
865,816
1,659,399
1,614,294
1,154,468
919,060
584,597
247,502
945,677
568,632
209,014
165,752
208,764
154,417
322,298
416,740
252,062
19,817
61,182
42,923
37,350
11,588
20,722
8,563
16,010
12,472
Vll-35
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0000
0.0000
0.0006
0. 0017
0.0003
0.0055
0.0141
0.0237
0.0175
0.0254
0.0158
0.0176
0.0388
0.0411
0.0435
0. 0917
0.1074
0.0867
0.0875
0. 0 652
0. 0311
0.1279
0.0992
0.0457
0.0470
0.0757
0. 0728
0.1652
0.2720
0.2512
0.0307
0.1174
0.0946
0.1481
0.0539
0. 1183
0.0550
0.1088
0 .1827
0.0000
SURV
RATIO
1.0000
1.0000
0.9994
0.9983
0.9997
0.9945
0.9859
0. 97 63
0. 9825
0.9746
0.9842
0.9824
0. 9612
0.9589
0.9565
0.9083
0.8926
0.9133
0.9125
0.9348
0. 968 9
0.8721
0.9008
0.9543
0.9530
0.9243
0. 9272
0.8348
0.7280
0.7488
0. 9693
0.8826
0.9054
0.8519
0.9461
0.8817
0.9450
0.8912
0.8173
1. 0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.94
99.77
99. 7 4
99.19
97. 79
95.47
93.79
91. 42
89.98
88.39
84.96
81. 4 7
77.93
70.78
63.18
57.71
52.66
49.22
47.69
41. 5 9
37.47
35.75
34.07
31. 50
29. 20
24.38
17.75
13. 29
12.88
11. 37
10.29
8.77
8.30
7.31
6.91
6.16
5.03
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 96 of 529
IDAHO POWSR COMPANY
ACCOUN1'S 3:6. "7, 392. 6 AND 392. 7 TR.ZtNSPOR'I'ATION E'.QUIPt-:;ENT
ORIGIN.~!, LIFE TJ:..BLE, CONT.
PLACE:MENT BAND 1946-2015 EXPERJENCE ;3,Li~NC 1996-20:..5
AGE AT
BEGIN Of
H;TERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
4 6. 5
47,5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
EXPOSURES AT
BEGINNING OF
.~GE !N:'ERVAL
50,276
50,276
50,276
22,055
22,055
14,101
14, lC l
14,101
14,101
11,356
11,978
11, 978
11,978
11,172
2,985
1,7C4
1,704
1,082
"'':ii it!l: Gannett Fleming
RE7IREMENTS
DORING AGE
IN'l'ERVAL
443
7,955
2,744
807
8, 186
622
Vll-36
RETMT
RATIO
0.0000 o.ooco
0.0088
0.0000
0.3607
a.ooco
0.0000
o.ooco
0.1946
o.ocoo
o.ooco
o.ocoo
0. 067 4
0. 7 328
0.0000
G.0000
0.3650
0.0000
p~-~, SURV
SURV BEGIN OF
Rh.'I'IO INTERVAL
1.0000 5.03
1. 0000 5.03
0.9912 5.C3
1.0000 4. 99
0.6393 4.99
1.0000 3.19
1.0000 3.19
1.0000 3.19
0.8054 3 .19
1.0000 2.57
1.0000 2.57
1. 0000 2.57
0.9326 2.37
0.2672 2.40
1.0000 0.64
1.0000 0. 64
0.6350 0. 64
1.0000 0.41
0.41
Idaho Power Company
December 31. 2015
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ACCOUNTS 316.8 AND 396 POWER OPERATED EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
----------
ORIGINAL CURVE m .1996-2015 EXPERIENCE!
1947-2015 PLACEMENTS
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 98 of 529
IDAHO POWER COMPANY
ACCOUNTS 316.8 AND 396 POWER OPERATED EQUIPMENT
PLACEMENT BAND 1947-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 18,292,068
0.5 16,704,672
1.5 15,921,379
2.5 14,677,939
3.5 10,927,265
4.5 9,935,304
5.5 9,412,279
6.5 9,298,737
7.5 8,625,028
8.5 7,374,880
9.5 6,372,400
10.5 5,583,423
11.5 5,652,015
12.5 6,080,101
13 .5 6,451,507
14.5 5,849,499
15.5 5,269,246
16.5 5,084,933
17.5 4,984,098
18.5 4,637,235
19.5 4,498,944
20.5 4,019, 965
21. 5 2,912,725
22.5 2,894,017
23.5 2,687,710
24.5 2,584,238
25.5 2,408,440
26.5 2,298,239
27.5 2,092,788
28.5 2,045,179
29.5 2,049,873
30.5 1,959,518
31. 5 1,610,043
32.5 1,155,738
33.5 354,097
34.5 207,494
35.5 181,161
36.5 165,230
37.5 139,753
38.5 145,329
~ 6annettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
43,229 0.0024
227,241 0.0136
87,945 0.0055
925,358 0.0630
505,252 0. 0462
49,330 0.0050
54,197 0.0058
407,121 0.0438
472,770 0.0548
660,579 0.0896
32,426 0.0051
26,445 0.0047
229,716 0.0406
467,875 0.0770
575,104 0.0891
449,328 0.0768
326,784 0.0620
151,815 0.0299
135,826 0.0273
20,914 0.0045
188,536 0.0419
277,145 0.0689
40,025 0.0137
108,477 0.0375
37,385 0.0139
136,670 0.0529
141,993 0.0590
231,793 0.1009
38,560 0.0184
44,645 0. 0218
109,452 0.0534
161,517 0.0824
147,149 0.0914
97,221 0.0841
44,636 0.1261
0.0000
15,931 0.0879
25,883 0.1566
2,655 0.0190
0.0000
Vll-38
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9976 100.00
0.9864 99.76
0.9945 98.41
0.9370 97.86
0.9538 91.69
0.9950 87.45
0.9942 87.02
0.9562 86.52
0.9452 82.73
0.9104 78.20
0.9949 71.19
0.9953 70.83
0.9594 70.49
0.9230 67.63
0.9109 62.42
0.9232 56. 86
0.9380 52.49
0.9701 49.24
0.9727 47. 77
0.9955 46.46
0.9581 46.26
0. 9311 44.32
0.9863 41.26
0.9625 40.69
0.9861 39.17
0.9471 38.62
0. 9410 36.58
0.8991 34.43
0.9816 30.95
0.9782 30.38
0.9466 29. 72
0.9176 28.13
0.9086 25. 81
0.9159 23.45
0.8739 21. 48
1.0000 18.77
0.9121 18. 77
0.8434 17.12
0.9810 14.44
1.0000 14.17
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 99 of 529
IDAHO POWER COMPANY
ACCOUNTS 316.8 AND 396 POWER OPERATED EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 144,522 47,569 0.3291 0.6709 14.17
40.5 96,953 5,961 0.0615 0.9385 9.50 41. 5 90,992 0.0000 1.0000 8.92
42.5 90,992 0.0000 1.0000 8.92
43.5 90,992 3,542 0.0389 0. 9611 8.92
44.5 87,451 1,091 0.0125 0.9875 8.57 45.5 86,360 5,975 0.0692 0.9308 8.47
46.5 78,385 0.0000 1.0000 7.88
47.5 78,385 9,931 0.1267 0.8733 7.88
48.5 68,579 7,201 0.1050 0.8950 6.88
49. 5 59,197 0.0000 1.0000 6.16
50.5 41,091 9,548 0.2324 0.7676 6.16
51.5 31,543 0.0000 1.0000 4.73
52.5 31,543 31,463 0.9975 0.0025 4.73
53.5 80 0.0000 1.0000 0.01
54.5 0.01
~ EiannettF/eming Vll-39 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNTS 316.9 AND 392.9 TRANSPORTATION EQUIPMENT -TRAILERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
. 1996-2015 OU e • ORIGINAL CURVE 8 1940-2015 PLACEMENTS -~ ' . . ....... .
90 ~
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 101 of 529
ACCOUNTS 316.9 AND
PLACEMENT BAND 1940-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 3,693,292
0.5 3,432,951
1.5 3,404,643
2.5 3,153,460
3.5 3,414,900
4.5 3,078,610
5.5 3,139,070
6.5 3,085,883
7.5 3,159,915
8.5 2,891,179
9.5 2,663,067
10.5 21443,052
11.5 2,631,095
12.5 2,712,587
13.5 2,611,522
14.5 2,439,506
15.S 2,246,231
16.5 2,140,165
17.5 2,039,085
18.5 1,742,289
19.5 1,689,568
20.5 1,680,237
21.5 1,581,273
22.5 1,502,150
23.5 1,037,939
24.5 932,223
25.5 841,737
26.5 816,102
27.5 726,522
29.5 646,438
29.5 600,354
30.5 537,885
31. 5 302,007
32.5 252,570
33.5 202,252
34 .5 195,997
35.5 215,302
36.5 202,172
37.5 179,875
38.5 184,654
~ EiannettFleming
IDAHO POWER COMPANY
392.9 TRANSPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
10,170 0.0030
0.0000
3,786 0. 0011
2,136 0.0007
8,080 0.0026
7,520 0.0024
1,450 0.0005
0.0000
14,246 0.0053
26,995 0. 0110
15,568 0.0059
21;171 0.0078
36,761 0. 0141
79,116 0.0324
21,718 0.0097
67,759 0.0317
60,605 0.0297
0.0000
24,635 0.0146
20,439 0.0122
42,208 0.0267
64,375 0.0429
59,906 0.0577
19,674 0. 0211
23,369 0. 0276
11,494 0.0141
47,612 0.0655
29,921 0.0463
14,058 0.0234
25,832 0.0490
29,834 0.0988
15,307 0.0606
6,937 0.0343
0.0000
13,130 0.0610
22,297 0 .1103
3,421 0.0190
2,147 0. 0116
Vll-41
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
0.9970 100.00
1.0000 99.70
0.9989 99.70
0.9993 99.59
0.9974 99.52
0.9976 99.27
0.9995 99.02
1.0000 98.98
0.9947 98.98
0.9890 98.45
0. 9941 97.36
0.9922 96.78
0.9859 96 .03
0.9676 94.68
0.9903 91.61
0.9683 90. 72
0.9703 87.85
1.0000 85.24
0.9854 85.24
0.9878 84.00
0. 973 3 82.97
0. 9571 80.76
0.9423 77. 30
0. 9789 72. 84
0.9722 71. 30
0.9859 69.32
0.9345 69.34
0.9537 63.87
0.9766 60.91
0.9520 59.48
0.9012 56.63
0.9394 51. 03
0. 9657 47. 94
1.0000 46.30
0.9390 46.30
0.8897 43.47
0.9810 38.68
0. 9884 37 .94
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 102 of 529
IDAHO POWER COMPANY
ACCOUNTS 316.9 AND 392.9 TRANSPORTATION EQUIPMENT -TRAILERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1940-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39. 5 179,355 2,942
40.5 107,711 4,537
41. 5 83,117 57
42.5 83,061 3,803
43.5 78,541
44.5 68,753 8,194
45.5 56,592
46.5 42,410
47.5 42,558
48.5 39,406 739
49.5 39,176
50.5 39,176
51.5 39,176 1,220
52.5 19,414
53.5 19,414
54.5 19,550 148
55.5 19,570
56.5 19,570
57.5 19,570 163
58.5 ll,207 161
59.5 11,046 1,314
60.5 9,732
61.5 9,732 141
62.5 9,591
63.5 9,591 210
64.5 2,007 509
65.5 1,498
66.5
~ Gannett Fleming Vll-42
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0164
0.0421
0.0007
0.0458
0.0000
0.1192
0.0000
0.0000
0.0000
0.0187
0.0000
0.0000
0. 0311
0.0000
0.0000
0.0076
0.0000
0.0000
0.0083
0.0144
0.1190
0.0000
0. 0145
0.0000
0.0219
0.2535
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9836 37.50
0.9579 36.89
0.9993 35.33
0.9542 35.31
1.0000 33.69
0.8808 33.69
1.0000 29.68
1.0000 29.68
1.0000 29.68
0.9813 29.68
1.0000 29.12
1.0000 29.12
0.9689 29.12
1.0000 28.21
1.0000 28.21
0.9924 28.21
1. 0000 28.00
1.0000 28.00
0.9917 28.00
0.9856 27.77
0.8810 27.37
1. 0000 24.11
0.9855 24 .11
1.0000 23.76
0.9781 23.76
0.7465 23.24
1.0000 17.35
17.35
Idaho Power Company
December 31, 2015
Ex
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IDAHO POWER COMPANY
ACCOUNT 33l STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
, 1946-2015 EX!
'ORIGINAL CURVE• !919·2015 PLACEMENTS
1976·2015 EXPERIENCE
A 1919-2015 PLACEMENTS
~1'
~
I
•, .
IOWA 115 .-R2.5
'--·-------·--·-l--·------·---f----0
0
·-·-.,_,, ____ -·"·------·--
20 40 60 80 100 120 140 160
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 104 of 529
ACCOUNT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 178,974,792
0.5 178,162,264
1.5 175,239,418
2.5 159,908,136
3.5 158,449,911
4.5 157,773,194
5.5 155,564,585
6.5 152,991,746
7.5 147,078,659
8.5 135,670,877
9.5 131,557,187
10.5 130,548,149
11.5 129,221,448
12.5 128,379,360
13.5 128,114,463
14.5 127,537,608
15.5 127,218,587
16.5 126,722,135
17.5 126,124,785
18.5 124,341,928
19.5 123,412,684
20.5 111,921,386
21.5 76,290,017
22.5 75,505,139
23.5 64,374,301
24.5 63,560,262
25.5 62,706,516
26.5 60,564,902
27.5 60,396,994
28.5 60,069,779
29.5 58,251,386
30.5 57,078,638
31. 5 56,394,757
32.5 48,342,919
33.5 48,086,369
34.5 47,827,779
35.5 31,831,666
36.5 31,728,578
37.5 20,488,330
38.5 20,379,435
~ EiannettF/eming
IDAHO POWER COMPANY
331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1946-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
14,355 0.0001
8,959 0.0001
32,853 0.0002
186,141 0.0012
41,289 0.0003
120,272 0.0008
75,485 0.0005
157,993 0. 0011
394,596 0.0029
59,114 0.0004
68, 712 0.0005
25,011 0.0002
73,226 0.0006
67,811 0.0005
134,928 0. 0011
48,101 0.0004
313,041 0.0025
73,817 0.0006
90,540 0.0007
94,908 0.0008
97,929 0.0009
128,118 0.0017
118,668 0.0016
161,824 0.0025
67,700 0. 0011
171,442 0.0027
32,524 0.0005
96,819 0. 0016
16,041 0.0003
325,590 0.0056
33,923 0.0006
108,653 0.0019
78,017 0.0016
22,220 0.0005
66,201 0. 0014
26,169 0.0008
76,574 0.0024
53,216 0.0026
57,023 0.0028
Vll-44
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9999 100.00
0.9999 99.99
0.9998 99.99
0.9988 99.97
0.9997 99.85
0.9992 99.82
0.9995 99.75
0.9989 99.70
0. 9971 99.59
0.9996 99.30
0.9995 99.25
0.9998 99.20
0.9994 99.18
0.9995 99.13
0.9989 99.07
0.9996 98.97
0.9975 98.93
0.9994 98.69
0.9993 98.63
0.9992 98.56
0.9991 98.48
0.9983 98.40
0.9984 98.23
0.9975 98.08
0.9989 97.83
0.9973 97.73
0.9995 97. 46
0.9984 97.41
0.9997 97.25
0.9944 97.22
0.9994 96.68
0.9981 96.62
0.9984 96 .44
0.9995 96.28
0.9986 96.24
0.9992 96.10
0.9976 96.02
0.9974 95.79
0.9972 95.54
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 105 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 20,264,691 27,312
40.5 20,051,518 3,364
41. 5 19,982,052 41,000
42.5 19,890,357 41,672
43.5 19,704,767 23,449
44.5 19,594,931 84,860
45.5 19,487,897 47,186
46.5 19,124,063 12,648
47.5 19,084,526 2,388
48.5 17,814,922 8,735
49.5 17,051,488 4,726
50.5 16,898,248 22,008
51.5 16,625,093 34,115
52.5 16,584,509 54,326
53.5 16,507,896 93,843
54.5 10,083,712 6,473
55.5 4,586,767 2,996
56.5 4,550,778 34,830
57.5 4,505,942 194
58.5 4,488,057 1,216
59. 5 4,461,107 1,532
60.5 4,435,395 5,820
61.5 4,410,631 13, 052
62.5 4,389,541 9,238
63.5 2,515,978 16,960
64.5 2,490,177 5,176
65.5 2,200,061 27,940
66.5 1,882,916 17,565
67.5 1,219,961 5,448
68.5 1,156,316
69.5 1,153,641 8,306
70.5 1,141,529 350
71.5 1,140,639 100
72.5 1,140,504
73.5 1,136,186 2,046
74.5 1,128,769 3,404
75.5 1,119,043 3,342
76.5 1,112,999
77.5 960,317 1,246
78.5 508,446
~ Gannett Fleming Vll-45
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0013
0.0002
0.0021
0.0021
0.0012
0.0043
0.0024
0.0007
0.0001
0.0005
0.0003
0. 0013
0.0021
0.0033
0.0057
0.0006
0.0007
0.0077
0.0000
0.0003
0.0003
0. 0013
0.0030
0.0021
0.0067
0.0021
0.0127
0.0093
0.0045
0.0000
0. 0072
0.0003
0.0001
0.0000
0.0018
0.0030
0.0030
0.0000
0.0013
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9987 95.28
0.9998 95.15
0.9979 95.13
0.9979 94.94
0.9988 94.74
0.9957 94.63
0.9976 94.22
0.9993 93.99
0.9999 93.93
0.9995 93.91
0.9997 93.87
0.9987 93.84
0.9979 93.72
0.9967 93.53
0.9943 93.22
0.9994 92.69
0.9993 92.63
0.9923 92.57
1. 0000 91.86
0.9997 91.86
0.9997 91. 83
0.9987 91. 80
0.9970 91.68
0.9979 91. 41
0.9933 91.22
0.9979 90.60
0.9873 90 .41
0.9907 89.27
0.9955 88.43
1. 0000 88.04
0.9928 88.04
0.9997 87 .41
0.9999 87.38
1.0000 87.37
0.9982 87.37
0.9970 87.21
0.9970 86.95
1.0000 86.69
0.9987 86.69
1.0000 86.58
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 106 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 506,454
80.5 506,197
81. 5 506,197
82.5 503,574
83.5 503,574
84.5 503,271
85.5 502,924
86.5 501,956
87.5 401,097
88.5 386,734
89.5 384,669
90.5 384,646
91.5 362,256
92.5 362,256
93.5 355,843
94.5 54,870
95.5 54,870
96. 5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
2,623
1,101
Vll-46
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0000
0.0000
0.0052
0.0000
0.0000
0.0000
0.0000
0.0000
0.0027
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 86.58
1.0000 86.58
0.9948 86.58
1.0000 86.13
1.0000 86.13
1. 0000 86.13
1.0000 86.13
1.0000 86.13
0.9973 86.13
1.0000 85.89
1.0000 85.89
1. 0000 85.89
1. 0000 85.89
1. 0000 85.89
1.0000 85.89
1.0000 85.89
1.0000 85.89
85.89
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 107 of 529
ACCOUNT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 157,928,241
0.5 157,326,810
1.5 154,480,524
2.5 139,268,352
3.5 137,997,760
4.5 137,587,361
5.5 135,430,930
6.5 133,324,892
7.5 127,252,679
8.5 116,700,435
9.5 113,793,150
10.5 112,976,573
11.5 111,988,637
12.5 111, 171, 193
13.5 110,957,287
14.5 117,159,857
15.5 122,399,936
16.5 122,078,688
17.5 121,508,068
18.5 119,676,711
19.5 118,784,964
20.5 107,336,621
21.5 71,704,769
22.5 70,938,888
23.5 61,901,310
24.5 60,753,499
25.5 60,214,784
26.5 58,342,315
27.5 58,869,549
28.5 58,612,157
29.5 56,797,097
30.5 55,631,562
31.5 54,948,976
32.5 46,905,165
33.S 46,655,589
34.5 46,409,471
35.5 30,426,496
36.5 30,328,807
37.5 19,285,140
38.5 19,668,819
~ EiannettF/eming
IDAHO POWER COMPANY
331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1976-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
14,296 0.0001
7,422 0.0000
32,700 0.0002
20,436 0.0001
35,372 0.0003
33,943 0.0003
74,380 0.0006
136,298 0.0011
113,687 0.0010
33,293 0.0003
52,121 0.0005
23,244 0.0002
53,903 0.0005
54,756 0.0005
110,899 0.0009
31,992 0.0003
209,996 0.0017
62,280 0.0005
89,580 0.0007
79,236 0.0007
88,384 0.0008
121,655 0.0017
115,477 0. 0016
161,182 0.0026
59,760 0.0010
171,442 0.0028
32,209 0.0006
96,291 0.0016
15,462 0.0003
322,183 0.0057
33,260 0.0006
103,160 0.0019
75,661 0. 0016
20,976 0.0004
59,386 0.0013
25,608 0.0008
76,419 0.0025
51,507 0.0027
56,206 0.0029
Vll-47
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9999 100.00
1. 0000 99.99
0.9998 99.99
0.9999 99.96
0.9997 99.95
0.9997 99.92
0.9994 99.90
0.9989 99.84
0.9990 99.73
0.9997 99.64
0.9995 99.61
0.9998 99.56
0.9995 99.54
0.9995 99.49
0.9991 99.44
0.9997 99. 35
0.9983 99.32
0.9995 99.15
0.9993 99.10
0.9993 99.03
0.9992 98.96
0.9983 98.88
0.9984 98. 71
0.9974 98.55
0.9990 98.30
0.9972 98.20
0.9994 97.92
0.9984 97.87
0.9997 97. 71
0.9943 97.68
0.9994 97 .13
0.9981 97.07
0.9984 96. 88
0. 9996 96.73
0.9987 96. 69
0.9992 96.56
0.9975 96.48
0.9973 96.24
0. 9971 95.98
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 108 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 19,556,884 24,001
40.5 19,347,279 2,967
41.5 19,278,210 40,814
42.5 19,186,701 41,566
43.5 19,001,217 22,113
44.5 18,893,102 57,516
45.5 18,814,253 30,247
46.5 18,471,497 12,366
47.5 18,539,507 2,388
48.5 17,359,617 8,178
49.5 16,598,804 2,340
50.5 16,447,974 21,929
51.5 16,211,323 34,115
52.5 16,170,739 54,326
53.5 16,100,539 81,611
54.5 10,013,390 6,473
55.5 4,516,445 2,996
56.5 4,550,778 34,830
57.5 4,505,942 194
58.5 4,488,057 1,216
59.5 4,461,107 1,532
60.5 4,435,395 5,820
61.5 4,410,631 13,052
62.5 4,389,541 9,238
63.5 2,515,978 16,960
64.5 2,490,177 5,176
65.5 2,200,061 27,940
66.5 1,882,916 17,565
67.5 1,219,961 5,448
68.5 1,156,316
69.5 1,153,641 8,306
70.5 1,141,529 350
71.5 1,140,639 100
72.5 1,140,504
73.5 1,136,186 2,046
74.5 1,128,769 3,404
75.5 1,119,043 3,342
76.5 1,112,999
77.5 960,317 1,246
78.5 508,446
~ EiannettF/eming Vll-48
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1976-2015
RETMT
RATIO
0.0012
0.0002
0.0021
0.0022
0.0012
0.0030
0.0016
0.0007
0.0001
0.0005
0.0001
0. 0013
0. 0021
0.0034
0.0051
0.0006
0.0007
0.0077
0.0000
0.0003
0.0003
0.0013
0.0030
0.0021
0.0067
0. 0021
0.0127
0.0093
0.0045
0.0000
0. 0072
0.0003
0.0001
0.0000
0.0018
0.0030
0.0030
0.0000
0. 0013
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9988 95. 71
0.9998 95. 59
0.9979 95.57
0.9978 95.37
0.9988 95.16
0.9970 95.05
0.9984 94.76
0.9993 94.61
0.9999 94 .55
0.9995 94.54
0.9999 94.49
0.9987 94.48
0.9979 94.35
0.9966 94.15
0.9949 93.84
0.9994 93.36
0.9993 93.30
0.9923 93.24
1.0000 92.53
0.9997 92.52
0.9997 92.50
0.9987 92.47
0.9970 92.34
0.9979 92.07
0.9933 91.88
0.9979 91. 26
0.9873 91.07
0.9907 89.91
0.9955 89.07
1.0000 88.68
0.9928 88.68
0.9997 88.04
0.9999 88.01
1. 0000 88.00
0.9982 88.00
0.9970 87.84
0.9970 87.58
1. 0000 87.32
0.9987 87.32
1.0000 87.20
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 109 of 529
PLACEMENT
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81. 5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
92.5
93.5
94.5
95.5
96. 5
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
BAND 1919-2015 EXPERIENCE BAND 1976-2015
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
506,454
506,197
506,197
503,574
503,574
503,271
502,924
501,956
401,097
386,734
384,669
384,646
362,256
362,256
355,843
54,870
54,870
RETIREMENTS
DURING AGE
INTERVAL
2,623
1,101
RETMT
RATIO
0.0000
0.0000
0.0052
0.0000
0.0000
0.0000
0.0000
0.0000
0.0027
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 87.20
1.0000 87.20
0.9948 87.20
1.0000 86.75
1.0000 86.75
1.0000 86.75
1. 0000 86.75
1. 0000 86.75
0.9973 86.75
1.0000 86.51
1.0000 86.51
1. 0000 86.51
1.0000 86.51
1. 0000 86.51
1.0000 86.51
1.0000 86.51
1. 0000 86.51
86.51
~ EiannettF/eming Vll-49 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL AND SMOOTH SURVIVOR CURVES
: . 1946-2015 ORIGINAL CURVE • 1917_2015 m ... ~ " A 1976·20!5 EXPERIENCE
1917-2015 PLACEMENTS ' ..... ...
\
\
\
\ ··•······ IOWA 100 S4
.. --------· ---··-·---·---"-------··---e--·--·-40 60 80 100 120 140 160
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 111 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
PLACEMENT BAND 1917-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
263,295,361
256,241,957
248,723,728
246,913,875
246,491,311
244,196,833
243,608,171
242,610,669
239,489,395
238,586,026
237,855,674
237,385,163
236,709,081
236,489,144
236,389,594
236,380,461
236,158,390
236,153,779
236,382,435
236,467,847
236,275,014
228,399,104
224,628,128
224,627,692
206,772,500
205,717,257
205,272,722
205,036,235
204,954,491
204,869,190
195,700,377
195,606,963
195,599,121
189,876,495
189,775,704
189,684,764
175,932,120
174,402,983
169,977,875
169,841,303
~ 6annettF/eming
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
128
167,473
22,881
18,018
5,637
40,898
241,987
490
20,972
5,235
66,869
16,624
1,165
45,559
71,235
1,574
1,570
436
19,030
2,020
53
146
42,633
30,538
242
39,834
2,330
1,006
28,215
207,204
124
47,167
Vll-51
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0000
SURV
RATIO
1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0007 0.9993
0.0001 0.9999
0.0000 1.0000
0.0001 0.9999
0.0000 1.0000
0.0002 0.9998
0.0010 0.9990
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0001 0.9999
0. 0000 1. 0000
0.0003 0.9997
0.0001 0.9999
0.0000 1.0000
0.0002 0.9998
0.0003 0.9997
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0001 0.9999
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0002 0.9998
0.0002 0.9998
0. 0000 1. 0000
0. 0000 1. 0000
0.0002 0.9998
0.0000 1.0000
0.0000 1.0000
0.0002 0.9998
0.0012 0.9988
0.0000 1.0000
0.0003 0.9997
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
99.93
99.92
99.92
99.92
99.91
99.90
99.79
99.79
99.79
99.79
99.79
99.78
99.76
99.75
99.75
99.73
99.70
99.70
99.70
99.70
99.69
99.69
99.69
99.69
99.69
99.69
99.67
99.65
99.65
99.65
99.63
99.63
99.63
99.61
99.49
99.49
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 112 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72. 5
73. 5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
169,794,136
169,765,144
169,752,328
169,721,469
169,711,526
169,710,337
169,705,832
169,627,981
169,627,243
116,736,151
116,716,578
116,648,676
116,233,251
116,191,378
116,174,246
86,405,700
29,812,671
29,753,992
29,706,756
29,694,116
29,591,755
29,571,787
29,491,404
29,478,496
19,804,637
19,763,768
12,632,775
7,339,445
4,707,234
2,534,261
2,527,766
2,522,677
2,508,777
2,159,663
2,156,182
2,156,182
2,155,934
2,151,598
1,896,940
1,294,176
~ 6annettF/eming
RETIREMENTS
DURING AGE
INTERVAL
28,992
12,816
30,859
579
4,505
68,639
210,582
9,980
20,540
33,394
12,235
2,655
30,349
46,950
12,151
99,261
19,077
66,673
3,640
1,469
40,276
8,537
95,673
6,194
5,089
5,363
Vll-52
EXPERIENCE BAND 1946-2015
RETMT SURV
RATIO RATIO
0.0002 0.9998
0.0001 0.9999
0.0002 0.9998
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0004 0.9996
0.0000 1.0000
0.0012 0.9988
0.0001 0.9999
0.0002 0.9998
0.0003 0.9997
0.0000 1.0000
0.0001 0.9999
0.0000 1.0000
0.0000 1.0000
0.0010 0.9990
0.0016 0.9984
0.0004 0.9996
0.0033 0.9967
0.0006 0.9994
0.0023 0.9977
0.0001 0.9999
0.0000 1.0000
0.0020 0.9980
0.0000 1.0000
0.0007 0.9993
0.0130 0.9870
0.0000 1.0000
0.0024 0.9976
0.0020 0.9980
0.0000
0.0021
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
1.0000
0.9979
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
99.47
99.45
99.44
99.42
99.42
99.42
99.42
99.38
99. 38
99.26
99.25
99.23
99.20
99.20
99.19
99.19
99.19
99.09
98.93
98.89
98.56
98.50
98.28
98.26
98.26
98.06
98.06
97.99
96. 72
96.72
96.48
96.28
96.28
96.08
96.08
96.08
96. 08
96.08
96.08
96.08
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 113 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 1,294,020
80.5 1,288,871
81.5 1,288,871
82.5 1,288,871
83.5 1,288,871
84.5 1,286,122
85.5 1,285,985
86.5 1,273,972
87.5 1,006,858
88.5 961,092
89.5 961,092
90.5 961,092
91. 5 961,092
92.5 961,092
93.5 961,043
94. 5 339,322
95.5 339,322
96.5 60,439
97.5 60,439
98.5
~ EiannettF/eming Vll-53
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 96. 08
1. 0000 96. 08
1. 0000 96. 08
1.0000 96. 08
1.0000 96. 08
1.0000 96.08
1.0000 96.08
1.0000 96. 08
1.0000 96.08
1.0000 96.08
1. 0000 96.08
1.0000 96 .08
1.0000 96.08
1. 0000 96.08
1. 0000 96.08
1.0000 96.08
1.0000 96.08
1.0000 96.08
1.0000 96. 08
96.08
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 114 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
PLACEMENT BAND 1917-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11.5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
96,137,614
88,875,388
81,343,387
79,189,782
78,965,036
76,671,169
76,080,851
75,088,225
71,683,444
122,815,238
122,094,323
121,684,817
121,392,524
121,215,510
121,120,857
150,966,380
207,361,034
207,372,793
207,335,784
207,136,741
206,952,377
199,080,767
195,327,187
195,369,703
187,435,227
185,728,110
192,452,660
197,265,823
199,753,564
201,819,045
192,650,533
192,629,006
192,635,064
187,256,189
187,158,880
187,068,039
173,317,050
171,792,249
167,652,352
168,261,645
~ l:iannettF/eming
ORIGINAL LIFE TABLE
RETIREMENTS
DURING AGE
INTERVAL
22,881
18,018
5,637
40,898
241,987
20,972
5,235
66,869
16,624
45,559
65,867
1,570
436
18,648
1,976
53
146
42,633
242
39,834
2,231
1,006
28,215
207,000
122
47,167
Vll-54
EXPERIENCE BAND 1976-2015
RETMT SURV
RATIO RATIO
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0003 0.9997
0.0000 1.0000
0.0002 0.9998
0.0001 0.9999
0.0006 0.9994
0.0020 0.9980
0.0000
0.0000
1.0000
1.0000
0.0000 1.0000
0.0002 0.9998
0.0000 1.0000
0.0004 0.9996
0.0001 0.9999
0.0000 1.0000
0.0002 0.9998
0.0003 0.9997
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0001 0.9999
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0002 0.9998
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0002 0.9998
0.0000 1.0000
0.0000 1.0000
0.0002 0.9998
0.0012 0.9988
0.0000 1.0000
0.0003 0.9997
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
100.00
99.97
99.97
99.95
99.94
99.88
99.69
99.69
99.69
99.69
99.67
99.66
99.62
99.61
99.61
99.59
99.56
99.56
99.56
99.56
99.55
99.55
99.55
99.55
99.55
99.55
99.53
99.53
99.53
99.53
99.50
99.50
99.50
99.49
99.37
99.37
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 115 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015
AGE AT
BEGIN OF
INTERVAL
39. 5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73. 5
74. 5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
168,214,634
168,190,792
168,177,976
168,147,117
168,137,174
168,140,202
168,136,540
168,070,703
168,337,078
115,730,930
115,711,357
115,643,455
115,228,030
115,186,157
115,169,074
86,066,378
29,473,349
29,693,552
29,646,317
29,694,116
29,591,755
29,571,787
29,491,404
29,478,496
19,804,637
19,763,768
12,632,775
7,339,445
4,707,234
2,534,261
2,527,766
2,522,677
2,508,777
2,159,663
2,156,182
2,156,182
2,155,934
2,151,598
1,896,940
1,294,176
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
28,992
12,816
30,859
579
4,505
68,639
210,582
9,980
20,540
3 3, 3 94
12,235
2,655
30,349
46,950
12,151
99,261
19,077
66,673
3,640
1,469
40,276
8,537
95,673
6,194
5,089
5,363
VJl-55
EXPERIENCE BAND 1976-2015
RETMT SURV
RATIO RATIO
0.0002 0.9998
0.0001 0.9999
0.0002 0.9998
0.0000 1.0000
0. 0000 1. 0000
0. 0000 1. 0000
0.0004 0.9996
0.0000 1.0000
0.0013 0.9987
0.0001 0.9999
0.0002 0.9998
0.0003 0.9997
0.0000 1.0000
0.0001 0.9999
0.0000 1.0000
0.0000 1.0000
0.0010 0.9990
0.0016 0.9984
0.0004 0.9996
0.0033 0.9967
0.0006 0.9994
0.0023 0.9977
0.0001 0.9999
0.0000 1.0000
0.0020 0.9980
0. 0000 1. 0000
0.0007 0.9993
0.0130 0.9870
0.0000 1.0000
0.0024 0.9976
0.0020 0.9980
0.0000
0.0021
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
1.0000
0.9979
1.0000
1.0000
1.0000
1.0000
1. 0000
1.0000
1.0000
PCT SURV
BEGIN OF
INTERVAL
99.34
99.32
99. 31
99.30
99.30
99.30
99.29
99.25
99.25
99.13
99.12
99.10
99.07
99.07
99.06
99.06
99.06
98.96
98.80
98.76
98.43
98.37
98.15
98 .13
98.13
97.93
97.93
97.86
96 .59
96 .59
96.35
96.16
96.16
95.95
95.95
95.95
95.95
95.95
95.95
95.95
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 116 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 1,294,020
80.5 1,288,871
81. 5 1,288,871
82.5 1,288,871
83.5 1,288,871
84.5 1,286,122
85.5 1,285,985
86.5 1,273,972
87.5 1,006,858
88.5 961,092
89.5 961,092
90.5 961,092
91.5 961,092
92.5 961,092
93.5 961,043
94.5 339,322
95.5 339,322
96. 5 60,439
97.5 60,439
98.5
~ 6annettF/eming Vll-56
EXPERIENCE BAND 1976-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 95.95
1.0000 95.95
1.0000 95.95
1. 0000 95.95
1. 0000 95.95
1.0000 95.95
1.0000 95.95
1.0000 95.95
1.0000 95.95
1. 0000 95.95
1.0000 95.95
1. 0000 95.95
1.0000 95.95
1. 0000 95.95
1.0000 95.95
1. 0000 95.95
1.0000 95.95
1.0000 95.95
1. 0000 95.95
95.95
Idaho Power Company
December 31, 2015
Ex
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IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL AND SMOOTH SURVIVOR CURVES
":::: -... ORIGINAL CURVE• 1946-2015 EXPERIENCE I
1919-2015 PLACEMENTS
A 1976-2015 EXPERIENCE
~ • .... . 1919·2015 PLACEMENTS
"D ~
"-}.,
\ IOWA 90-: h2 .
'
I/
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--40 60 80 100 120 140 160
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 118 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
216,924,703
213,492,282
206,185,522
204,733,803
201,952,005
197,724,097
196,118,033
191,311,949
190,935,491
190,747,901
189,254,697
188,880,010
188,100,225
184,580,747
184,447,181
183,661,238
181,772, 677
181,449,784
181,298,697
181,201,243
180,439,338
163,827,423
137,982,662
137,627,784
113,382,146
113,233,208
112,626,247
112,266,686
109,010,277
107,111,201
105,889,931
105,629,080
105,351,956
94,769,813
94,586,101
94,548,983
66,695,464
66,532,168
40,179,003
40,116,309
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1946-2015
RETIREMENTS
DURING AGE
INTERVAL
RETMT
RATIO
0.0000
SURV
RATIO
1.0000
0.0000 1.0000
241,381 0.0012 0.9988
0.0000 1.0000
4,821 0.0000 1.0000
16,000 0.0001 0.9999
1,481 0.0000 1.0000
12,716 0.0001 0.9999
46,811 0.0002 0.9998
527 0.0000 1.0000
45,427 0.0002 0.9998
1,930 0.0000 1.0000
57,640 0.0003 0.9997
24,497 0.0001 0.9999
261,043 0.0014 0.9986
269,504 0.0015 0.9985
45,519 0.0003 0.9997
1,984 0.0000 1.0000
227,732 0.0013 0.9987
7,459 0.0000 1.0000
764,329 0.0042 0.9958
276,126 0.0017 0.9983
0.0000 1.0000
0.0000 1.0000
39,229 0.0003 0.9997
8,480 0.0001 0.9999
10,542 0.0001 0.9999
292,651 0.0026 0.9974
401,457 0.0037 0.9963
316,801 0.0030 0.9970
3,100 0.0000 1.0000
213,778 0.0020 0.9980
46,262 0.0004 0.9996
109,490 0.0012 0.9988
9,942 0.0001 0.9999
74,396 0.0008 0.9992
159,658 0.0024 0.9976
843,771 0.0127 0.9873
62,694 0.0016 0.9984
1,240 0.0000 1.0000
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
99.88
99.88
99.88
99.87
99.87
99.87
99.84
99.84
99.82
99.82
99.78
99.77
99.63
99.48
99.46
99.46
99.33
99. 33
98.91
98.74
98.74
98.74
98. 71
98.70
98.69
98.43
98.07
97.78
97.78
97.58
97.54
97.42
97.41
97.34
97.10
95.87
95.72
Vll-58 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 119 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
40,115,069
39,911,624
39,900,052
39,646,073
39,645,524
39,587,318
39,563,357
39,497,671
39,419,187
30,899,784
30,821,616
30,813,227
30,740,759
30,695,864
30,675,755
22,324,857
12,812,555
12,809,762
12,643,582
12,538,321
12,400,929
12,343,968
12,188,219
12,079,981
8,942,042
8,796,322
5,869,822
2,623,471
1,516,888
933,971
904,366
897,357
885,767
885,215
885,168
882,910
866,973
864,674
694,506
308,220
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
11,572
13,730
9,804
15,786
19,915
26,639
16,582
66,934
137
29,244
20,110
26
382
600
165,917
105,262
133,049
47,037
149,126
106,997
206,131
145,720
52,865
139,609
426,182
9
29,459
5,000
305
2,258
15,500
2,000
9,385
551
Vll-59
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0000
SURV
RATIO
1.0000
0.0003 0.9997
0.0003 0.9997
0. 0000 1. 0000
0.0002 0.9998
0.0004 0.9996
0.0005 0.9995
0.0007 0.9993
0.0004 0.9996
0.0022 0.9978
0.0000 1.0000
0.0009 0.9991
0.0000 1.0000
0.0007 0.9993
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0130 0.9870
0.0083 0.9917
0.0106 0.9894
0.0038 0.9962
0.0121 0.9879
0.0088 0.9912
0.0171 0.9829
0.0163 0.9837
0.0060 0.9940
0.0238 0.9762
0.1624 0.8376
0.0000 1.0000
0.0315 0.9685
0.0055 0.9945
0.0003 0.9997
0. 0000 1. 0000
0. 0000 1. 0000
0.0026 0.9974
0.0176 0.9824
0.0023 0.9977
0.0000 1.0000
0.0135 0.9865
0.0018 0.9982
PCT SURV
BEGIN OF
INTERVAL
95.72
95.72
95.69
95.66
95.66
95.64
95.60
95.55
95 .49
95.45
95.24
95.24
95.15
95.15
95.09
95.09
95.08
95.08
93.85
93.07
92.08
91.73
90.62
89.83
88.29
86.85
86.33
84.28
70.59
70.59
68.36
67.98
67. 96
67. 96
67.96
67.79
66.60
66.44
66.44
65.55
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 120 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84. 5
85.5
86.5
87.5
88.5
89.5
90.5
91. 5
92.5
93.5
94.5
95.5
96.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
305,067
289,165
287,915
287,915
287,915
287,915
287,814
283,802
283,802
267,006
267,006
267,006
222,589
220,732
220,722
34,865
33,693
~ fiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
15,902
1,250
2,128
16,735
44,417
1,172
Vll-60
EXPERIENCE BAND 1946-2015
RETMT SURV
RATIO RATIO
0.0521 0.9479
0.0043 0.9957
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0074 0.9926
0.0000 1.0000
0.0590 0.9410
0.0000 1.0000
0.0000
0.1664
0.0000
0.0000
0.0000
0.0336
0.0000
1.0000
0.8336
1. 0000
1.0000
1.0000
0.9664
1.0000
PCT SURV
BEGIN OF
INTERVAL
65.43
62.02
61. 75
61.75
61.75
61. 75
61.75
61.29
61.29
57.68
57.68
57.68
48.08
48.08
48.08
48.08
46.47
46.47
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 121 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 175,336,146
0.5 172,038,155
1.5 164,717,787
2.5 163,710,559
3.5 161,296,727
4.5 157,116,429
5.5 155,518,523
6.5 150,759,724
7.5 150,224,569
8.5 158,707,467
9.5 157,223,020
10.5 156,855,549
11. 5 156,134,958
12.5 152,660,875
13.5 152,527,648
14.5 160,982,108
15.5 168,868,596
16.5 168,573,122
17.5 168,249,426
18.5 167,877,512
19.5 167,117,692
20.5 150,553,394
21.5 124,716,060
22.5 124,358,922
23.5 103,734,012
24.5 103,197,159
25.5 105,848,020
26.5 108,881,573
27.5 106,420,485
28.5 105,406,619
29.5 104,185,494
30.5 103,993,708
31.5 103,730,190
32.5 93,166,813
33.5 93,001,564
34.5 92,969,238
35.5 65,122,034
36.5 64,960,253
37.5 38,799,382
38.5 39,226,300
~ fiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1976-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
240,476 0.0015
0.0000
4,821 0.0000
16,000 0.0001
1,481 0.0000
12,716 0.0001
46,811 0.0003
400 0.0000
45,107 0.0003
1,500 0.0000
57,515 0.0004
24,000 0.0002
1,043 0.0000
4,906 0.0000
45,519 0.0003
1,984 0.0000
227,732 0.0014
7,459 0.0000
729,129 0.0044
276,126 0.0018
0.0000
0.0000
39,229 0.0004
3,276 0.0000
10,542 0.0001
292,651 0.0027
401,457 0. 0038
316,801 0.0030
3,100 0.0000
213,778 0.0021
28,225 0.0003
91,075 0.0010
5,942 0.0001
70,396 0.0008
158,824 0.0024
843,771 0.0130
62,694 0.0016
1,240 0.0000
Vll-61
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
0.9985 100.00
1.0000 99.85
1.0000 99.85
0.9999 99.85
1.0000 99.84
0.9999 99.84
0.9997 99.83
1.0000 99.80
0.9997 99.80
1. 0000 99.77
0.9996 99.77
0.9998 99.73
1.0000 99.72
1.0000 99.72
0.9997 99. 71
1. 0000 99.69
0.9986 99.69
1.0000 99.55
0.9956 99.55
0.9982 99.11
1. 0000 98.93
1.0000 98.93
0.9996 98.93
1.0000 98.89
0.9999 98.89
0.9973 98.88
0.9962 98.61
0.9970 98.24
1.0000 97.95
0.9979 97.94
0.9997 97.74
0.9990 97.72
0.9999 97.62
0.9992 97.61
0.9976 97.54
0.9870 97.30
0.9984 96. 04
1.0000 95.88
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 122 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49. 5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
39,227,662
39,025,574
39,014,002
38,768,023
38,767,633
38,711,464
38,688,995
38,626,008
38,732,367
30,487,823
30,411,913
30,403,524
30,331,056
30,290,147
30,270,047
22,285,160
12,772,858
12,809,762
12,643,582
12,538,321
12,400,929
12,343,968
12,188,219
12,079,981
8,942,042
8,796,322
5,869,822
2,623,471
1,516,888
933,971
904,366
897,357
885,767
885,215
885,168
882,910
866,973
864,674
694,506
308,220
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
11,572
5,730
9,804
15,764
19,915
26,639
16,582
66,934
137
29,244
20,110
26
382
600
165,917
105,262
133,049
47,037
149,126
106,997
206,131
145,720
52,865
139,609
426,182
9
29,459
5,000
305
2,258
15,500
2,000
9,385
551
Vll-62
EXPERIENCE BAND 1976-2015
RETMT
RATIO
0.0000
SURV
RATIO
1. 0000
0.0003 0.9997
0.0001 0.9999
0.0000 1.0000
0.0003 0.9997
0.0004 0.9996
0.0005 0.9995
0.0007 0.9993
0.0004 0.9996
0.0022 0.9978
0.0000 1.0000
0.0010 0.9990
0.0000 1.0000
0.0007 0.9993
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0130 0.9870
0.0083 0.9917
0.0106 0.9894
0.0038 0.9962
0.0121 0.9879
0.0088 0.9912
0.0171 0.9829
0.0163 0.9837
0.0060 0.9940
0.0238 0.9762
0.1624 0.8376
0.0000 1.0000
0.0315 0.9685
0.0055 0.9945
0.0003 0.9997
0. 0000 1. 0000
0.0000 1.0000
0.0026 0.9974
0.0176 0.9824
0.0023 0.9977
0.0000 1.0000
0.0135 0.9865
0.0018 0.9982
PCT SURV
BEGIN OF
INTERVAL
95.88
95.88
95.85
95.84
95.84
95.81
95.78
95.73
95.66
95.62
95 .41
95.41
95.32
95.32
95.25
95.25
95.25
95.25
94.01
93.23
92.24
91. 89
90.78
89.98
88.45
87.01
86.48
84.43
70. 71
70.71
68.48
68.10
68.08
68.08
68.08
67.91
66. 71
66.56
66.56
65.66
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 123 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
305,067
289,165
287,915
287,915
287,915
287,915
287,814
283,802
283,802
267,006
267,006
267,006
222,589
220,732
220,722
34,865
33,693
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
15,902
1,250
2,128
16,735
44,417
1,172
Vll-63
EXPERIENCE BAND 1976-2015
RETMT SURV
RATIO RATIO
0.0521 0.9479
0.0043 0.9957
0.0000
0.0000
0.0000
0.0000
0.0074
0.0000
0.0590
0.0000
0.0000
0.1664
0.0000
0.0000
0.0000
0.0336
0.0000
1.0000
1. 0000
1.0000
1.0000
0.9926
1. 0000
0.9410
1.0000
1.0000
0.8336
1.0000
1.0000
1.0000
0.9664
1.0000
PCT SURV
BEGIN OF
INTERVAL
65.54
62.13
61. 86
61.86
61.86
61. 86
61.86
61. 40
61.40
57.78
57.78
57.78
48.17
48.17
48.17
48.17
46. 55
46. 55
Idaho Power Company
December 31, 2015
Ex
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IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
1946-2015 EXPERIENCE
c ORIGINAL CURVE • 1919-2015 PLACEMENTS
1976-2015 EXPERIENCE
A 1919-2015 PLACEMENTS I
~ • i'lr,.
' ~-IOWA 54-Rl.:
r .... ...
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·--40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 125 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 65,156,810
0.5 62,675,142
1.5 55,926,459
2.5 51,452,739
3.5 50,921,822
4.5 49,092,835
5.5 46,262,026
6.5 44,231,799
7.5 41,114, 677
8.5 40,153,196
9.5 39,475,367
10.5 39,052,058
11.5 38,060,054
12.5 37,464,992
13. 5 36,493,490
14.5 35,522,479
15.5 33,189,521
16.5 31,521,023
17.5 26,558,161
18.5 22,754,557
19.5 21,915,605
20.5 18,632,001
21.5 15,585,349
22.5 15,291,088
23.5 12,949,162
24.5 12,213,928
25.5 12,158,156
26.5 12,075,004
27.5 11,908,138
28.5 11,587,882
29.5 11,185,968
30.5 10,837,829
31. 5 10,720,038
32.5 9,100,500
33.5 8,836,986
34.5 8,781,272
35.5 6,358,332
36.5 6,271,882
37.5 4,051,329
38.5 3,879,521
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1946-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
578,020 0.0089
0.0000
16,513 0.0003
0.0000
19,752 0.0004
144,926 0.0030
41,423 0.0009
125, 972 0.0028
88,954 0.0022
353,541 0.0088
119,885 0.0030
364,465 0.0093
313,927 0.0082
197,531 0.0053
270,396 0.0074
174,774 0. 004 9
215,758 0.0065
215,570 0.0068
401,439 0.0151
116,325 0.0051
459,036 0.0209
180,442 0.0097
134,705 0.0086
71,846 0.0047
163,742 0.0126
40,929 0.0034
53,364 0.0044
89,662 0.0074
91,146 0.0077
145,453 0.0126
181,008 0.0162
84,126 0.0078
44,104 0. 0041
164,336 0.0181
44, 771 0.0051
143,882 0.0164
13,612 0.0021
35,078 0.0056
150,047 0.0370
115,337 0.0297
Vll-65
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9911 100.00
1.0000 99.11
0.9997 99.11
1.0000 99.08
0.9996 99.08
0.9970 99.05
0.9991 98.75
0. 9972 98.66
0.9978 98.38
0.9912 98.17
0.9970 97.31
0.9907 97.01
0.9918 96 .11
0.9947 95. 31
0.9926 94.81
0.9951 94 .11
0.9935 93.64
0.9932 93.04
0.9849 92.40
0.9949 91.00
0.9791 90.54
0.9903 88.64
0.9914 87.78
0.9953 87.02
0.9874 86.62
0.9966 85.52
0.9956 85.23
0.9926 84.86
0.9923 84.23
0.9874 83.58
0.9838 82.54
0.9922 81. 20
0.9959 80.57
0.9819 80.24
0.9949 78.79
0.9836 78.39
0.9979 77 .11
0.9944 76.94
0. 963 0 76.51
0.9703 73.68
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 126 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1946-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 3,719,379 6,244 0.0017 0.9983 71.49
40.5 3,666,352 18,541 0.0051 0. 9949 71.37
41.5 3,647,810 44,473 0.0122 0.9878 71. 01
42.5 3,542,765 51,703 0.0146 0.9854 70.14
43.5 3,488,389 37,122 0.0106 0.9894 69.12
44.5 3,411,744 51,805 0.0152 0.9848 68.38
45.5 3,349,625 141,173 0.0421 0.9579 67.34
46.5 3,195,062 94,909 0.0297 0.9703 64.50
47.5 3,075,435 24,995 0.0081 0.9919 62.59
48.5 2,188,115 51,508 0.0235 0.9765 62.08
49.5 2,133,806 59,119 0.0277 0. 9723 60.62
50.5 2,058,248 28,826 0.0140 0.9860 58.94
51.5 2,000,897 47,447 0.0237 0.9763 58 .11
52.5 1,944,065 32,525 0.0167 0.9833 56.73
53.5 1,910,276 414 0.0002 0.9998 55.79
54.5 1,320,497 1,249 0.0009 0.9991 55.77
55.5 614,671 0.0000 1.0000 55.72
56.5 613,804 13,530 0.0220 0.9780 55.72
57.5 593,809 287 0.0005 0.9995 54. 49
58.5 593,523 616 0.0010 0.9990 54.47
59.5 592,568 17,314 0.0292 0.9708 54.41
60.5 573,020 15,994 0.0279 0.9721 52.82
61. 5 550,237 8,560 0.0156 0.9844 51. 35
62.5 541,677 1,101 0.0020 0.9980 50.55
63.5 336,490 3,570 0.0106 0.9894 50.44
64.5 310,421 4,694 0.0151 0.9849 49.91
65.5 305,396 15,435 0.0505 0.9495 49.15
66.5 196,659 1,172 0.0060 0.9940 46. 67
67.5 152,457 0.0000 1.0000 46. 39
68.5 119,360 0.0000 1.0000 46. 39
69.5 109,940 0.0000 1.0000 46.39
70.5 109,638 0.0000 1.0000 46. 39
71.5 108,664 1,176 0.0108 0.9892 46. 39
72. 5 107,487 0.0000 1.0000 45.89
73.5 107,168 0.0000 1. 0000 45. 89
74.5 93,905 0.0000 1.0000 45.89
75.5 93,254 28 0.0003 0.9997 45.89
76.5 93,226 0.0000 1. 0000 45.88
77.5 82,849 120 0.0014 0.9986 45.88
78.5 60,057 8,952 0.1491 0.8509 45.81
~ Gannett Fleming Vll-66 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 127 of 529
PLACEMENT
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84. 5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94.5
95.5
96. 5
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
BAND 1919-2015 EXPERIENCE BAND 1946-2015
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
49,743
49,686
47,139
47,139
46,985
46,985
46,720
46,720
45,312
44,091
44,075
44,075
44,075
43,272
42,792
4,659
4,570
RETIREMENTS
DURING AGE
INTERVAL
57
2,544
775
RETMT
RATIO
0.0011
0.0512
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0176
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9989 38.98
0.9488 38.94
1.0000 36.94
1.0000 36.94
1.0000 36.94
1.0000 36.94
1. 0000 36.94
1.0000 36.94
1.0000 36.94
1. 0000 36.94
1.0000 36.94
1.0000 36.94
0.9824 36.94
1.0000 36.29
1.0000 36.29
1.0000 36.29
1.0000 36.29
36.29
~ 6annettF/eming Vll-67 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 128 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o.o 60,211,331
0.5 57,820,627
1. 5 51,073,323
2.5 46,684,033
3.5 46,204,138
4.5 44,443,733
5.5 41,633,244
6.5 39,633,871
7.5 36,551,751
8.5 36,727,580
9.5 36,066,026
10.5 35,714,097
11. 5 34,840,599
12.5 34,289,087
13 .5 33,328,334
14.5 33,320,566
15.5 31,821,504
16.5 30,218,823
17.5 25,279,178
18.5 21,477,400
19.5 20,647,966
20.5 17,367,765
21. 5 14,359,024
22.5 14,081,886
23.5 11,975,779
24.5 11,273,304
25.5 11,280,265
26.5 11,440,773
27.5 11,534,818
28.5 11,342,214
29.5 10,955,190
30.5 10,609,823
31. 5 10,506,203
32.5 8,887,374
33.5 8,630,100
34.5 8,589,264
35.5 6,171,562
36.5 6,085,112
37.5 3,888,708
38.5 3,762,761
~ EiannettFleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1976-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
578,020 0.0096
0.0000
16,183 0.0003
0.0000
12,320 0.0003
144,919 0.0033
40,463 0.0010
125,972 0.0032
81,619 0.0022
341,164 0.0093
116,259 0.0032
363,121 0.0102
302,519 0.0087
194,693 0.0057
212,713 0.0064
168,861 0.0051
209,990 0.0066
208,940 0.0069
399,711 0.0158
115, 099 0.0054
458,668 0.0222
169,583 0.0098
122,818 0.0086
70,655 0.0050
80,139 0.0067
40,929 0.0036
51,696 0.0046
75,914 0.0066
90,473 0.0078
145,316 0.0128
178,647 0.0163
70,929 0.0067
43,395 0.0041
158,415 0.0178
44,379 0.0051
139,364 0.0162
13,612 0.0022
34,783 0.0057
149,403 0.0384
114,331 0.0304
Vll-68
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9904 100.00
1.0000 99.04
0.9997 99.04
1.0000 99.01
0.9997 99.0l
0.9967 98.98
0.9990 98.66
0. 9968 98.56
0.9978 98.25
0.9907 98.03
0.9968 97.12
0.9898 96.81
0.9913 95.82
0.9943 94.99
0.9936 94.45
0.9949 93.85
0. 9934 93.37
0.9931 92.76
0.9842 92.12
0.9946 90.66
0.9778 90.17
0.9902 88.17
0.9914 87.31
0.9950 86.56
0.9933 86.13
0. 9964 85.55
0.9954 85.24
0.9934 84.85
0.9922 84.29
0.9872 83.63
0.9837 82.56
0.9933 81.21
0.9959 80.67
0.9822 80.33
0.9949 78.90
0.9838 78.50
0.9978 77.22
0.9943 77.05
0.9616 76.61
0.9696 73.67
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 129 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1976-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING l\GE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.S 3,604,987 6,244 0.0017 0.9983 71.43
40.5 3,551,960 18,331 0.0052 0. 994 8 71.31
41.5 3,533,631 44,473 0.0126 0.9874 70.94
42.5 3,428,586 45,457 0. 0133 0.9867 70.04
43.5 3,380,610 30,952 0.0092 0.9908 69.12
44.S 3,310,135 50,928 0. 0154 0.9846 68.49
45.5 3,249,158 141,173 0.0434 0.9566 67.43
46.5 3,0941595 92,845 0,0300 0.9700 64.50
47.5 2,980,531 21,504 0.0072 0.9928 62.56
48. 5 2,097,923 S0,484 0. 0241 0.9759 62 .11
49.5 2,044,655 57,169 0.0280 0. 9720 60.62
50.5 1,971,046 28,826 0. 0146 0.9854 58.92
51.5 l., 913,695 47,447 0.0248 0.9752 58.06
52.5 1,856,892 32,525 0. 0175 0.9825 56.62
53.5 1,9231763 41.4 0.0002 0.9998 55.63
54.5 1,303,600 1,249 0.0010 0.9990 55.62
55.5 597,8(;3 0.0000 l. 0000 55.56
56.5 613,804 13,530 0.0220 0.9780 55.56
57.5 593,809 287 0.0005 0.9995 54.34
58.5 593,523 616 0.0010 0.9990 54. 31
59.5 592,568 17,31.4 0.0292 0.9708 54.26
60.5 573,020 15,994 0.0279 0.9721 52.67
61.5 550,237 8,560 0.0156 0.9944 51.20
62.5 541,677 1,101 0.0020 0.9980 so .41
63.5 336,490 3,570 0,0106 0. 9894 50.30
64.5 310,421 4,694 0.0151 0.9649 49, 77
65.S 305,396 15,435 0.0505 0. 94 95 49.02
66.S 196,659 l, 172 0,0060 0.9940 46.54
67.5 152,457 0.0000 1.0000 46.26
68.5 119,360 0.0000 1.0000 46.26
69.5 109,940 0.0000 1.0000 46.26
70.5 109,638 0.0000 1.0000 46.26
71. S 108,664 1,176 0, 0108 0. 9892 46.26
72 .5 107,487 0.0000 1.0000 45.76
73.5 107,168 0.0000 1.0000 45.76
74.5 93,905 0.0000 1.0000 45.76
75.S 93,254 28 0.0003 0.9997 45.76
76.S 93,226 0.0000 1. 0000 45.75
77.5 82,849 120 0.0014 0.9986 45.75
78.5 60,057 8,952 0.1491 0.8509 45.68
~ liannettFlemlng Vll-69 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 130 of 529
PLACEMENT
AGE AT
BEGIN OF
INTERVAL
79.5
80.5
81.5
82.5
83.5
84.5
85.5
86.5
87.5
88.5
89.5
90.5
91.5
92.5
93.5
94. 5
95.5
96.5
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
BAND 1919-2015 EXPERIENCE BAND 1976-2015
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
49,743
49,686
47,139
47,139
46,985
46,985
46,720
46,720
45,312
44,091
44,075
44,075
44,075
43,272
42,792
4,659
4,570
RETIREMENTS
DURING AGE
INTERVAL
57
2,544
775
RETMT
RATIO
0. 0011
0.0512
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0176
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9989 38.87
0.9488 38.83
1.0000 36.84
1.0000 36.84
1.0000 36.84
1. 0000 36.84
1.0000 36.84
1.0000 36.84
1. 0000 36.84
1.0000 36.84
1.0000 36.84
1.0000 36.84
0.9824 36.84
1.0000 36.19
1. 0000 36.19
1.0000 36.19
1.0000 36.19
36.19
~ EiannettF/eming VJl-70 Idaho Power Company
December 31, 2015
Ex
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100
90
80
70
CJ Z 60 > > 0:: ::::,
Ul 50
1-z w u ffi 40 a.
30
20
10
0 0 20
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
--
ORIGINAL CURVE • 1946-2015 EXPERIENCE 1919-2015 PLACEMENTS
~ L 1976-2015 EXPERIENCE
~ 1919-2015 PLACEMENTS ------------------------------------
~
"
'\,.
~ IOWA 90-1-2
' \ "
i -
40 60 80 100 120 140 160
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 132 of 529
ACCOUNT 335
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 24,324,074
0.5 23,458,237
1. 5 22,229,332
2.5 21,433,118
3.5 20,235,175
4.5 19,152,995
5.5 18,248,596
6.5 17,511,750
7.5 16,481,462
8.5 15,721,835
9.5 15,443,279
10.5 14,488,460
11. 5 14,003,679
12.5 13,732,626
13.5 13,252,919
14.5 12,957,199
15.5 12,649,260
16.5 12,511,111
17.5 12,416,193
18.5 11,626,206
19.5 11,200,493
20.5 10,476,556
21. 5 9,349,156
22.5 9,112,049
23.5 8,464,416
24.5 8,236,937
25.5 8,126,895
26.5 7,961,315
27.5 7,828,673
28.5 7,787,811
29.5 7,662,652
30.5 7,561,346
31.5 7,523,501
32.5 6,451,243
33.5 6,358,632
34.5 6,272,462
35.5 3,867,663
36.5 3,842,484
37.5 2,491,968
38.5 2,487,661
~ EiannettFleming
IDAHO POWER COMPANY
MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1946-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
62,065 0.0026
1,057 0.0000
5,841 0.0003
6,696 0.0003
1,982 0.0001
14,978 0.0008
14,739 0.0008
18,197 0.0010
40,220 0.0024
89,165 0.0057
42,107 0.0027
54,088 0.0037
3,346 0.0002
112,414 0.0082
8,753 0.0007
17,503 0, 0014
51,306 0.0041
20,390 0.0016
8,169 0.0007
7,027 0.0006
9,853 0.0009
7,325 0.0007
50,956 0.0055
9,703 0. 0011
37,811 0. 0045
16,903 0.0021
35,607 0.0044
67,663 0.0085
15,332 0.0020
15,483 0.0020
56,897 0. 0074
12,569 0.0017
14,541 0.0019
5,101 0.0008
29,420 0.0046
41,751 0.0067
4,792 0.0012
2,448 0.0006
662 0.0003
1,309 0.0005
Vll-72
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9974 100.00
1.0000 99.74
0.9997 99.74
0.9997 99. 71
0.9999 99.68
0.9992 99.67
0.9992 99.60
0.9990 99.51
0.9976 99.41
0.9943 99.17
0.9973 98.61
0. 9963 98.34
0.9998 97.97
0.9918 97.95
0.9993 97.15
0.9986 97.08
0.9959 96.95
0.9984 96.56
0.9993 96.40
0.9994 96.34
0. 9991 96.28
0.9993 96 .19
0.9945 96.13
0.9989 95.60
0.9955 95.50
0.9979 95.07
0.9956 94.88
0.9915 94.46
0.9980 93.66
0.9980 93.48
0.9926 93.29
0.9983 92.60
0.9981 92.44
0.9992 92.27
0.9954 92.19
0.9933 91. 77
0.9988 91.15
0.9994 91.04
0.9997 90.98
0.9995 90.96
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 133 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39. 5 2,476,059 1,451
40.5 2,473,108 6,537
41.5 2,448,587 6,307
42.5 2,435,833 3,167
43.5 2,428,025 240
44.5 2,427,008 169,224
45.5 2,257,224 9,280
46.5 2,241,619 736
47.5 2,239,866 3,784
48.5 1,784,957 2,574
49. 5 1,779,550 681
50.5 1,778,466 505
51.5 1,766,468 786
52.5 1,764,263 242
53.5 1,760,623 1,101
54.5 1,434,786 247
55.5 972,174 583
56.5 971,560 3,387
57.5 967,592 119
58.5 964,073 11,414
59.5 943,094 768
60.5 942,326 2,660
61.5 938,892 1,492
62.5 935,877 360
63.5 732,211 40
64.5 731,687
65.5 531,231 3,894
66.5 355,986 5,693
67.5 232,377 5,923
68.5 138,208 81
69.5 87,709 83
70.5 87,515 236
71. 5 86,391 312
72.5 85,663 62
73.5 85,601 77
74.5 85,525
75.5 85,525 11, 105
76.5 74,420
77.5 48, 929
78.5 44,302 193
~ EiannettF/eming Vll-73
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0006
0.0026
0.0026
0. 0013
0.0001
0.0697
0.0041
0.0003
0.0017
0. 0014
0.0004
0.0003
0.0004
0.0001
0.0006
0.0002
0.0006
0.0035
0.0001
0. 0118
0.0008
0.0028
0.0016
0.0004
0.0001
0.0000
0.0073
0.0160
0.0255
0.0006
0.0009
0.0027
0.0036
0.0007
0.0009
0.0000
0.1298
0.0000
0.0000
0.0044
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9994 90.91
0.9974 90.86
0.9974 90.62
0.9987 90.39
0.9999 90.27
0.9303 90.26
0.9959 83.97
0.9997 83.62
0.9983 83.59
0.9986 83.45
0.9996 83.33
0.9997 83.30
0.9996 83.28
0.9999 83.24
0.9994 83.23
0.9998 83.18
0.9994 83.16
0.9965 83 .11
0.9999 82.82
0.9882 82. 81
0.9992 81. 83
0.9972 81.76
0.9984 81. 53
0. 9996 81. 40
0.9999 81. 37
1.0000 81.37
0.9927 81. 37
0.9840 80.77
0.9745 79.48
0.9994 77 .45
0.9991 77.41
0.9973 77.34
0.9964 77.13
0.9993 76.85
0. 9991 76.79
1.0000 76.72
0.8702 76.72
1. 0000 66.76
1.0000 66.76
0.9956 66.76
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 134 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 44,109 30
80.5 44,079
81.5 44,079
82.5 44,079
83.5 44,079
84.5 44,008
85.5 43,943
86.5 43,834
87.5 43,361
88.5 43,361 9,346
89.5 33,894 100
90.5 33,480
91.5 33,213
92. 5 33,213
93.5 33,213
94 .5 629
95.5 629
96.5
~ 6annettF/eming Vll-74
EXPERIENCE BAND 1946-2015
RETMT
RATIO
0.0007
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.2155
0.0030
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9993 66.47
1. 0000 66.43
1.0000 66.43
1.0000 66.43
1.0000 66.43
1.0000 66.43
1.0000 66.43
1.0000 66.43
1.0000 66.43
0.7845 66.43
0.9970 52.11
1.0000 51. 96
1.0000 51. 96
1.0000 51.96
1. 0000 51. 96
1.0000 51. 96
1.0000 51.96
51.96
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 135 of 529
ACCOUNT 335
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 21,776,966
0.5 20,907,358
l. 5 19,715,135
2.5 18,928,562
3.5 17,743,416
4.5 16,663,960
5.5 15,764,287
6.5 15,037,235
7.5 13,971,852
8.5 13,823,912
9.5 13,552,856
10.5 12,600,441
11.5 12,141,811
12.5 11,873,117
13.5 11,399,454
14.5 11,460,901
15.5 11,619,677
16.5 11,500,729
17.5 11,410,500
18.5 10,625,794
19.5 10,210,380
20.5 9,495,593
21.5 8,370,115
22.5 8,138,597
23.5 7,711,927
24.5 7,452,904
25.5 7,548,359
26.5 7,585,752
27.5 7,587,339
28.5 7,640,153
29. 5 7,571,705
30.5 7,470,615
31.5 7,433,880
32.5 6,362,535
33.5 6,269,924
34.5 6,183,769
35.5 3,778,970
36.5 3,753,874
37.5 2,440,906
38.5 2,443,140
~ liannettF/eming
IDAHO POWER COMPANY
MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1976-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
62,065 0.0029
847 0.0000
3,450 0.0002
0.0000
1,192 0.0001
13,062 0.0008
12,252 0.0008
17,829 0.0012
40,220 0.0029
87,427 0.0063
41,690 0. 0031
52,004 0.0041
3,186 0.0003
111,237 0.0094
8,415 0.0007
17,342 0.0015
50,463 0.0043
20,390 0.0018
8,001 0.0007
7,027 0.0007
1,830 0.0002
7,161 0.0008
49,880 0.0060
8,026 0.0010
37,719 0. 0049
16,863 0.0023
34,682 0.0046
67,663 0.0089
14,769 0.0019
15,473 0.0020
56,897 0.0075
12,348 0.0017
14,043 0.0019
5,101 0.0008
29,420 0.0047
41,751 0.0068
4,792 0. 0013
2,352 0.0006
662 0.0003
1,309 0.0005
Vll-75
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0. 9971 100.00
l.0000 99. 71
0.9998 99. 71
1.0000 99.69
0.9999 99.69
0.9992 99.69
0.9992 99.61
0.9988 99.53
0. 9971 99.41
0.9937 99.13
0.9969 98.50
0.9959 98.20
0.9997 97.79
0.9906 97. 77
0.9993 96. 85
0.9985 96. 78
0.9957 96. 63
0.9982 96.21
0.9993 96.04
0.9993 95.97
0.9998 95.91
0.9992 95.89
0.9940 95.82
0.9990 95.25
0.9951 95.16
0.9977 94.69
0.9954 94.48
0. 9911 94.04
0.9981 93.20
0.9980 93.02
0.9925 92.83
0.9983 92.14
0.9981 91. 98
0.9992 91. 81
0.9953 91.74
0.9932 91. 31
0.9987 90.69
0.9994 90.58
0.9997 90.52
0.9995 90.49
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 136 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLk.'IEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BA.''ID l9l9·20l5
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 2,431,600
40. 5 2,428,726
41.5 2,404,204
42.5 2,391,451
43.5 2,383,643
44.5 2,382,696
45.5 2,213,170
46.5 2,197,674
47.5 2,196,394
48.5 117411485
49.5 1,736,199
50.5 1,735,511
51.5 l, 723,779
52.5 l, 721,574
53.5 1,717,934
54.5 1,434,019
55.5 971,415
56.S 971,560
57.5 967,592
58.5 964,073
59.5 943,094
60.5 942,326
61.5 938,892
62.5 935,877
63.5 732,211
64 .5 731,687
65.5 531,231
66.5 355,986
67.5 232,377
68.5 l38, 208
69.5 87,709
70.5 87,515
71.5 86, 3 9l
72.5 85,663
73.5 85,601
74.5 85,525
75.5 85,525
76.5 74,420
77.5 48,929
78.5 44,302
~ Gannett Fleming
RETIREMENTS
DURING AGE
INTERVAL
1,451
6,537
6,307
3,167
240
169,224
9,280
736
3,784
2,574
681
505
786
242
l,101
247
583
3,387
119
11,414
768
2,660
1,492
360
40
3,894
5,693
5,923
81
B3
236
312
62
77
11,105
193
Vll-76
EXPERIENCE Bl'.ND 1976-2015
RETMT
RATIO
0.0006
0.0027
0.0026
0. 0013
0.0001
0. 0710
0.0042
0.0003
0.0017
0.0015
0.0004
0.0003
0.0005
0.0001
0.0006
0.0002
0.0006
0.0035
0.0001
0, 0118
0.0008
0. 0028
0. 0016
0.0004
0.0001
0.0000
0.0073
0.0160
0.0255
0.0006
0.0009
0.0027
0.0036
0.0007
0.0009
0.0000
0 .1298
0.0000
0.0000
0.0044
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9994 90.45
O. 9973 90.39
0.9974 90.15
0.9987 89. 91
0.9999 89.79
0. 9290 89.78
0.9958 83 .41
0.9997 83.06
0.9983 83 .03
0.9985 82.89
0.9996 82.76
0.9997 82.73
0.9995 82. 71
0.9999 82.67
0.9994 82.66
0.9998 82.60
0.9994 82.59
0.9965 82.54
0.9999 B2.25
0.9882 82.24
0. 9992 81.27
0. 9972 81. 20
0.9984 80.97
0.9996 BO.BS
0.9999 80.81
1.0000 80.81
0. 9927 BO.Bl
0.9840 80.22
0.9745 78.93
0.9994 76.92
0. 9991 76.88
0.9973 76.81
0.9964 76.60
0.9993 76.32
0.9991 76.27
l.0000 76.20
0.8702 76.20
l. 0000 66.30
1. 0000 66.30
0.9956 66.30
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 137 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 44,109 30
80.5 44,079
81.5 44,079
82.5 44,079
83.5 44,079
84.5 44,008
85.5 43,943
86.5 43,834
87.5 43,361
88.5 43,361 9,346
89.5 33,894 100
90.5 33,480
91. 5 33,213
92. 5 33,213
93.5 33,213
94.5 629
95.5 629
96.5
~ Gannett Fleming Vll-77
EXPERIENCE BAND 1976-2015
RETMT
RATIO
0.0007
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0. 2155
0.0030
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9993 66.02
1.0000 65.97
1.0000 65.97
1.0000 65.97
1.0000 65.97
1.0000 65.97
1.0000 65.97
1.0000 65.97
1.0000 65.97
0.7845 65.97
0.9970 51.75
1.0000 51.60
1.0000 51.60
1.0000 51.60
1. 0000 51.60
1. 0000 51. 60
1.0000 51. 60
51. 60
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
ORIGINAL AND SMOOTH SURVIVOR CURVES
----
~ ORIGINAL CURVE • 1946-2015 EXPERIENCE
_ .. 1919-2015 PLACEMENTS
~
\
\
\ IOWA 85-'4
\
\
\
40 60 80 100 120 140
AGE IN YEARS
160
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 139 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 10,310,475
0.5 9,034,646
1. 5 7,613,352
2.5 7,613,352
3.5 7,608,229
4.5 7,017,532
5.5 61884,890
6.5 6,884,890
7.5 6,907,833
8.5 6,908,100
9.5 6,908,100
10.5 6,908,100
11.5 6,903,522
12.5 6,886,783
13.5 6,886,783
14.5 6,886,783
15.5 6,886,783
16.5 6,886,783
17.5 6,893,217
18.5 6,893,217
19.5 6,893,217
20.5 5,867,262
21.5 5,589,537
22.5 5,531,761
23.5 5,032,008
24.5 4,810,643
25.5 4,810,643
26.5 5,333,505
27.5 5,294,293
28.5 4,429,896
29.5 4,393,491
30.5 4,194,118
31. 5 3,370,419
32.5 3,247,751
33.5 3,247,751
34.5 2,711,220
35.5 2,480,306
36.5 2,452,826
37.5 2,149,880
38.5 2,149,880
~ 6annettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1946-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
56 0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
4,578 0.0007
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
6,704 0.0027
0.0000
0.0000
0.0000
Vll-79
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
0.9993 100.00
1.0000 99.93
1. 0000 99.93
1.0000 99.93
1.0000 99.93
1. 0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1. 0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1.0000 99.93
1. 0000 99.93
0.9973 99.93
1.0000 99.66
1.0000 99.66
1.0000 99.66
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 140 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41.5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64. 5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
73.5
74. 5
75.5
76.5
77.5
78.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
2,149,880
2,149,880
2,149,880
2,149,880
2,149,880
2,149,880
2,149,880
2,136,815
2,136,815
1,317,623
1,249,556
1,229,193
1,220,599
1,203,562
1,198,692
651,686
377,176
377,176
377,176
377,176
376,331
370,586
332,819
332,819
177,397
176,420
146,644
144,620
103,286
86,189
86,189
86,189
86,189
86,189
86,189
86,189
86,134
86,134
63,190
53,612
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
37,767
Vll-80
EXPERIENCE BAND 1946-2015
RETMT
RATIO
SURV
RATIO
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.1019 0.8981
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0000 1.0000
0. 0000 1. 0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
0.0000 1.0000
PCT SURV
BEGIN OF
INTERVAL
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
99.66
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
89.51
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 141 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1946-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 53,612 0.0000 1. 0000 89.51
80.5 53,612 0.0000 1.0000 89.51
81.5 53,612 0.0000 1.0000 89.51
82.5 53,612 0.0000 1.0000 89.51
83.5 53,612 0.0000 1.0000 89.51
84.5 53,612 0.0000 1.0000 89.51
85.5 53,612 0.0000 1.0000 89.51
86.5 53,612 0.0000 1.0000 89.51
87.5 47,178 0.0000 1.0000 89.51
88.5 47,178 0.0000 1.0000 89.51
89.5 47,178 0.0000 1. 0000 89.51
90.5 47,178 0.0000 1.0000 89.51
91.5 47,178 0.0000 1.0000 89.51
92. 5 47,178 0.0000 1.0000 89.51
93.5 47,178 0.0000 1.0000 89.51
94.5 4,412 0.0000 1.0000 89.51
95.5 4,412 0.0000 1. 0000 89.51
96.5 89.51
~ EiannettF/eming Vll-81 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 342 FUEL HOLDERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
~ '; ORIGINAL CURVE• 2001-2015 EXPERIENCE I
:........ 1959· 2014 PLACEMENTS ....
'
..
..
IOWA 50-S2.
20 30 40 50 60
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 143 of 529
IDAHO POWER COMPANY
ACCOUNT 342 FUEL HOLDERS
PLACEMENT BAND 1959-2014
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 10,391,240
0.5 10,391,240
1.5 7,167,474
2.5 7,167,474
3.5 3,631,313
4.5 3,631,313
5.5 3,631,313
6.5 3,664,116
7.5 2,983,940
8.5 3,492,108
9.5 3,492,108
10.5 1,466,227
11. 5 1,466,227
12.5 1,466,227
13.5 1,466,227
14.5 32,803
15.5 32,803
16.5 32,803
17.5 32,803
18.5 32,803
19.5 32,803
20.5 32,803
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31. 5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
~ 6annettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2001-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
V/1-83
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
100.00
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 144 of 529
IDAHO POWER COMPANY
ACCOUNT 342 FUEL HOLDERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1959-2014 EXPERIENCE BAND 2001-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
28,503
~ fiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
Vll-84
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 343 PRIME MOVERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
----~ •• •
~
"" ~
"'
10 20 30 40
AGE IN YEARS
. ...
ORIGINAL CURVE• 2001-2015 EXPERIENCE
2001-2015 PLACEMENTS
·.
IOWA 40-R2
50 60
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 146 of 529
IDAHO POWER COMPANY
ACCOUNT 343 PRIME MOVERS
PLACEMENT BAND 2001-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 261,114,248
0.5 245,426,763
1.5 116,547,967
2.5 106,210,757
3.5 101,622,984
4.5 100,411,648
5.5 92,954,903
6.5 87,069,354
7.5 41,690,468
8.5 27,713,926
9.5 27,128,380
10.5 27,028,658
11.5 27,018,658
12.5 26,186,639
13. 5 25,251,523
14.5
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2001-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
888,131 0.0036
0.0000
201,183 0.0019
399,444 0.0039
20,000 0.0002
3,938,912 0.0424
129,468 0.0015
837,464 0.0201
0.0000
99,723 0.0037
10,000 0.0004
0.0000
0.0000
0.0000
Vll-86
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0. 9964 100.00
1.0000 99.64
0.9981 99.64
0. 9961 99.45
0.9998 99.06
0.9576 99.04
0.9985 94.84
0.9799 94.70
1.0000 92.80
0.9963 92.80
0.9996 92.46
1.0000 92.42
1.0000 92.42
1.0000 92.42
92.42
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
ORIGINAL AND SMOOTH SURVIVOR CURVES
-I~
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AGE IN YEARS
. . .. 2001-2015 EXPERIENCE
" ORIGINAL CURVE• 1967-2015 PLACEMENTS
r
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-------~
50 60
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 148 of 529
PLACEMENT BAND 1967-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12. 5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21.5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
66,009,930
65,833,310
31,159,953
31,159,953
31,159,953
31,159,953
31,197,344
31,197,344
21,363,124
21,363,124
13,223,124
13,223,124
13,223,124
13,223,124
13,203,426
37,391
37,391
37,391
37,391
37,391
37,391
484,556
484,556
484,556
484,556
484,556
484,556
~ Gannett Fleming
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2001-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
Vll-88
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
100.00
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 149 of 529
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1967-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 484,556
40.5 484,556
41. 5 484,556
42.5 484,556
43.5 484,556
44.5 484,556
45.5 484,556
46.5 484,556
47.5 484,556
48.5
~ 6annettF/eming
RETIREMENTS
DURING AGE
INTERVAL
Vll-89
EXPERIENCE BAND 2001-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
1999-2015 EXPERIENCE ORIGINAL CURVE• 1967-2015 PLACEMENTS
~
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IOWA 50-R2
20 30 40 50
AGE IN YEARS 60
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 151 of 529
IDAHO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRICAL EQUIPMENT
PLACEMENT BAND 1967-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 91,171,978
0.5 89,265,721
1. 5 25,696,486
2.5 25,696,486
3.5 25,696,486
4.5 25,000,589
5.5 24,872,221
6.5 16,541,969
7.5 13,343,471
8.5 3,969,502
9.5 3,969,502
10.5 2,450,091
11. 5 2,465,612
12.5 2,202,355
13. 5 2,195,952
14.5 37,692
15.5 27,646
16.5 7,092
17.5 7,092
18.5 7,092
19.5 7,092
20.5 7,092
21. 5 7,092
22.5 7,092
23.5 7,092
24.5 7,092
25.5 7,092
26.5 7,092
27.5 7,484
28.5 3 92
29.5 3 92
30.5 392
31. 5 19,918
32.5 19,918
33.5 19,918
34.5 19,918
35.5 19,918
36.5 19,918
37.5 19,918
38.5 19,918
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1999-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
100,000 0.0455
10,046 0.2665
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
Vll-91
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
0.9545 100.00
0.7335 95.45
1.0000 70.01
1. 0000 70.01
1. 0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1. 0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
1.0000 70.01
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 152 of 529
IDAHO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRICAL EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1967-2015 EXPERIENCE BAND 1999-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
39.5 19,918 0.0000 1.0000 70.01
40.5 19,918 0.0000 1. 0000 70.01
41.5 19,918 0.0000 1. 0000 70.01
42.5 19,918 0.0000 1.0000 70.01
43.5 19,918 0.0000 1.0000 70.01
44.5 19,526 0.0000 1.0000 70.01
45.5 19,526 0.0000 1. 0000 70.01
46.5 19,526 0.0000 1.0000 70.01
47.5 19,526 0.0000 1. 0000 70.01
48.5 70.01
~ 6annettF/eming Vll-92 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
""""""-
:~ " ORIGINAL CURVE • 1999·2015 EXPERIENCE
1950·2015 PLACEMENTS ..
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 154 of 529
IDAHO POWER COMPANY
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
PLACEMENT BAND 1950-2015
AGE AT
BEGIN OF
INTERVAL
0.0
0.5
1.5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13. 5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
25.5
26.5
27.5
28.5
29.5
30.5
31.5
32.5
33.5
34.5
35.5
36.5
37.5
38.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
6,175,977
5,935,972
3,513,127
3,403,738
3,335,754
3,293,402
3,228,950
3,214,979
2,083,166
1,211,048
1,205,714
1,199,614
1,191,939
1,153,231
1,106,665
862
862
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1999-2015
RETIREMENTS
DURING AGE
INTERVAL
174,918
Vll-94
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0544
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
0.9456 100.00
1.0000 94. 56
1.0000 94.56
1.0000 94.56
1.0000 94.56
1.0000 94.56
1. 0000 94.56
1. 0000 94.56
1.0000 94.56
1.0000 94.56
94. 56
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 155 of 529
IDAHO POWER COMPANY
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1950-2015
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61. 5
62.5
63.5
64. 5
65.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
93
93
93
93
93
143
143
143
143
143
143
143
143
143
143
143
143
50
50
50
50
50
~ Gannett Fleming
RETIREMENTS
DURING AGE
INTERVAL
Vll-95
EXPERIENCE BAND 1999-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
1996-2015 EXPERJENCE
ORIGINAL CURVE • 1919·2015 PLACEMENTS . .. ,.
~
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60 80 100 120 140 160
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 157 of 529
ACCOUNT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o.o 24,139,458
0.5 24,807,810
1. 5 25,635,215
2.5 25,087,866
3.5 25,167,249
4.5 24,958,129
5.5 22,057,659
6.5 20,361,621
7.5 19,523,738
8.5 17,656,770
9.5 16,832,125
10.5 14,390,126
11. 5 14,154,332
12.5 11,209,414
13.5 8,900,853
14.5 6,991,943
15.5 6,794,093
16.5 6,677,627
17.5 6,750,037
18.5 5,380,073
19.5 5,323,278
20.5 4,692,789
21.5 3,853,031
22.5 4,144,380
23.5 4,052,567
24.5 3,565,910
25.5 3,442,827
26.5 3,554,896
27.5 3,566,344
28.5 3,542,352
29.5 3,610,513
30.5 3,592,924
31. 5 3,754,306
32.5 3,589,663
33.5 3,350,269
34.5 3,232,922
35.5 2,285,258
36.5 2,308,173
37.5 2,256,271
38.5 2,172,899
~ fiannettF/eming
IDAHO POWER COMPANY
350.2 LAND RIGHTS AND EASEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
143,339 0.0058
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
7,302 0.0005
0.0000
0.0000
3,142 0.0004
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
5 0.0000
14,412 0.0063
0.0000
0.0000
54 0.0000
Vll-97
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9942 100.00
1.0000 99.42
1. 0000 99.42
1.0000 99.42
1.0000 99.42
1.0000 99.42
1.0000 99.42
1.0000 99.42
1.0000 99.42
1.0000 99.42
0.9995 99.42
1. 0000 99.37
1.0000 99.37
0.9996 99.37
1.0000 99. 34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1. 0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1. 0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99.34
1.0000 99. 34
0.9937 99.34
1. 0000 98. 71
1.0000 98. 71
1.0000 98. 71
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 158 of 529
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 2,005,886
40.5 1,955,178
41.5 1,823,131
42.5 1,403,103
43.5 1,452,966
44.5 1,510,218
45.5 1,560,384
46.5 1,451,210
47.5 1,439,978
48.5 1,332,927
49.5 1,177,793 367
50.5 1,144,327
51.5 983,699
52.5 893,543
53.5 868,171
54.5 625,773
55.5 475,031
56.5 432,315
57.5 411,806
58.5 392,751
59.5 326,296
60.5 319,954
61.5 304,060
62.5 224,656
63.5 170,681
64.5 107,249
65.5 45,725
66.5 28,876
67.5 28,660
68.5 28,660
69.5 16,697
70.5 16, 716
71.5 16,716
72. 5 16, 716
73.5 17,155
74.5 1,423
75.5 1,423
76.5 1,456
77.5 1,456
78.5 1,456
~ EiannettF/eming Vll-98
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0003
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000 98. 71
1.0000 98.71
1.0000 98. 71
1.0000 98. 71
1.0000 98. 71
1.0000 98. 71
1.0000 98. 71
1.0000 98. 71
1.0000 98. 71
1.0000 98.71
0.9997 98.71
1. 0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1. 0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1. 0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1. 0000 98.68
1.0000 98.68
1.0000 98.68
1. 0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1.0000 98.68
1. 0000 98.68
1.0000 98.68
1.0000 98.68
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 159 of 529
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 1,295 0.0000 1.0000 98.68
80.5 1,295 15 0. 0118 0.9882 98.68
81.5 1,279 0.0000 1.0000 97.51
82.5 1,279 0.0000 1.0000 97.51
83.5 1,279 0.0000 1.0000 97.51
84.5 1,279 0.0000 1.0000 97.51
85.5 1,279 0.0000 1.0000 97.51
86.5 582 0.0000 1.0000 97.51
87.5 582 0.0000 1.0000 97.51
88.5 582 0.0000 1. 0000 97.51
89.5 476 0.0000 1.0000 97.51
90.5 457 0.0000 1.0000 97.51
91.5 457 0.0000 1.0000 97.51
92.5 457 0.0000 1.0000 97.51
93.5 18 0.0000 1.0000 97.51
94.5 18 0.0000 1. 0000 97.51
95.5 18 0.0000 1.0000 97.51
96.5 97.51
~ EiannettF/eming Vll-99 Idaho Power Company
December 31. 2015
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IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE • 1996-2015 EXPERIENCE
~ ~ • ...... 1909-2015 PLACEMENTS ..... ..
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 161 of 529
ACCOUNT
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o.o 57,764,562
0.5 53,115,194
1.5 53,295,149
2.5 50,184,076
3.5 47,655,863
4.5 46,723,678
5.5 24,824,594
6.5 22,816,088
7.5 23,931,393
8.5 20,677,299
9.5 18,617,642
10.5 15,899,080
11.5 15,954,109
12.5 13,580,672
13.5 13,075,748
14.5 9,983,068
15.5 10,546,498
16.5 9,857,599
17.5 9,569,114
18.5 10,261,560
19.5 11,610,120
20.5 12,400,745
21.5 11,799,471
22.5 11,830,546
23.5 11,678,624
24.5 11,556,679
25.5 11,622,281
26.5 11,721,696
27.5 10,181,454
28.5 11,095,457
29.5 11,351,390
30.5 11,417,703
31.5 11,263,148
32.5 11,168,828
33.5 10,720,655
34.5 9,535,966
35.5 9,379,122
36.5 10,156,986
37.5 9,877,329
38.5 8,951,605
~ 6annett Fleming
IDAHO POWER COMPANY
352 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
74,779 0. 0014
7,463 0.0001
80,233 0.0017
14,506 0.0003
169,238 0.0068
1,500 0.0001
12,449 0.0005
30,000 0.0015
0.0000
698 0.0000
26,060 0.0016
19,290 0. 0014
12,503 0.0010
668 0.0001
29,971 0.0028
0.0000
0.0000
13,666 0. 0013
22,260 0.0019
24,443 0.0020
45,398 0.0038
3,403 0.0003
28,116 0.0024
24,334 0.0021
16,663 0. 0014
33,949 0.0029
5,658 0.0006
13,349 0.0012
48,443 0.0043
2,867 0.0003
11, 058 0.0010
15,063 0.0013
22,467 0.0021
12,688 0.0013
14,327 0.0015
19,931 0.0020
69,935 0. 0071
22,237 0.0025
Vll-101
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
0.9986 100.00
0.9999 99.86
0.9983 99.84
0.9997 99.68
0.9932 99.65
0.9999 98.97
0.9995 98.96
0.9985 98.91
1.0000 98.76
1. 0000 98.76
0.9984 98.76
0.9986 98.60
0.9990 98.46
0.9999 98.37
0.9972 98.36
1.0000 98.08
1.0000 98.08
0.9987 98.08
0.9981 97.95
0.9980 97.76
0.9962 97.57
0.9997 97.19
0.9976 97.16
0.9979 96. 93
0.9986 96. 73
0. 9971 96.59
0.9994 96.31
0.9988 96.25
0.9957 96 .14
0.9997 95.73
0.9990 95.70
0.9987 95.61
0.9979 95.48
0.9987 95.28
0.9985 95.15
0.9980 95.01
0.9929 94.82
0.9975 94.15
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 162 of 529
'
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 7,481,680 34,600
40.5 6,494,395 28,636
41. 5 6,184,199 3,775
42.5 6,134,801 50,051
43.5 5,599,888 6,318
44.5 5,645,461 5,840
45.5 5,555,925 50,637
46.5 5,439,481 3,714
47.5 5,370,851 5,478
48.5 4,498,806 582
49.5 4,265,863 4,329
50.5 3,514,007 26,524
51. 5 3,396,007 12,644
52.5 3,278,176 5,073
53.5 3,183,230 5,003
54.5 2,803,725 16,348
55.5 2,043,101 1,676
56.5 1,203,241 5,849
57.5 1,213,310 632
58.5 1,209,653 10,423
59.5 1,009,786 497
60.5 927,408 3,518
61. 5 839,928 1,401
62.5 709,623 679
63.5 608,627 3,661
64.5 430,698
65.5 362,927 160
66.5 226, 965 2
67.5 159,351
68.5 222,422 284
69.5 191,318 238
70.5 191,026
71. 5 206,867
72.5 211,630 2
73.5 212,006
74.5 245,412
75.5 239,782
76.5 242,640 2,467
77.5 213,761 483
78.5 194,528 1,638
~ liannettF/eming Vll-102
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0046
0. 0044
0.0006
0.0082
0. 0011
0.0010
0.0091
0.0007
0.0010
0.0001
0.0010
0.0075
0.0037
0.0015
0.0016
0.0058
0.0008
0.0049
0.0005
0.0086
0.0005
0.0038
0.0017
0.0010
0.0060
0.0000
0.0004
0.0000
0.0000
0. 0013
0.0012
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0102
0.0023
0.0084
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9954 93.92
0.9956 93.48
0.9994 93.07
0.9918 93.01
0.9989 92.26
0.9990 92.15
0.9909 92.06
0.9993 91.22
0.9990 91.15
0.9999 91.06
0.9990 91.05
0.9925 90.96
0.9963 90.27
0.9985 89.93
0.9984 89.80
0.9942 89.65
0.9992 89.13
0.9951 89.06
0.9995 88.63
0.9914 88.58
0.9995 87.82
0.9962 87.77
0.9983 87.44
0.9990 87.29
0.9940 87.21
1.0000 86.69
0.9996 86.69
1.0000 86.65
1.0000 86.65
0.9987 86.65
0.9988 86.54
1.0000 86.43
1.0000 86.43
1.0000 86.43
1.0000 86.43
1.0000 86.43
1.0000 86.43
0.9898 86.43
0.9977 85.55
0.9916 85.36
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 163 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 187,169
80.5 187,169 1,302
81. 5 185,762 1,413
82.5 184,349
83.5 184,349
84.5 184,328
85.5 184,161
86.5 163,601
87.5 161,535 2
88.5 66,191
89.5 65,708
90.5 65,708 8
91.5 49,377
92.5 42,558
93.5 42,558
94.5 10,030
95.5 9,653
96.5 2,461
97.5 2,461
98.5 2,461
99.5 2,461
100.5 2,461
101. 5 2,461 58
102.5 2,403
103.5 2,403
104.5 2,403
105.5 2,403
106.5
~ 6annettF/eming Vll-103
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0000
0.0070
0.0076
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0001
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0236
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 84.64
0.9930 84.64
0.9924 84.05
1.0000 83. 41
1.0000 83. 41
1.0000 83. 41
1.0000 83.41
1.0000 83.41
1.0000 83.41
1.0000 83. 41
1.0000 83. 41
0.9999 83. 41
1.0000 83.40
1.0000 83.40
1. 0000 83.40
1.0000 83. 40
1.0000 83. 40
1.0000 83.40
1.0000 83.40
1.0000 83.40
1.0000 83.40
1.0000 83.40
0.9764 83.40
1. 0000 81. 43
1.0000 81.43
1.0000 81. 43
1.0000 81. 43
81. 43
Idaho Power Company
December 31, 2015
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ACCOUNT 353 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
100 ORIGINAL CURVE • 1919-2015 PLACEMENTS
r -llllii;;:::-----r------,-------,------1---------1996-201sExPE.RIENcE--
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 165 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
a.a 325,868,112
0.5 291,502,633
1.5 271,716,995
2.5 257,336,370
3.5 241,897,459
4.5 229,901,840
5.5 198,717,378
6.5 175,855,495
7.5 173,574,780
8.5 153,740,943
9.5 143,476,769
10.5 133,346,852
11. 5 127,389,228
12.5 112,967,267
13.5 106,839,714
14. 5 84,832,035
15.5 96,583,037
16.5 87,794,909
17.5 87,646,043
18.5 86,784,969
19.5 93,460,104
20.5 93,406,570
21.5 92,760,211
22.5 91,857,029
23.5 86,712,544
24.5 76,758,885
25.5 77,356,907
26.5 76,092,277
27.5 60,054,639
28.5 61,705,149
29.5 63,145,791
30.5 66,376,385
31. 5 64,748,421
32.5 64,765,282
33.5 59,646,137
34.5 53,063,250
35.5 45,845,585
36.5 46,010,007
37.5 43,274,922
38.5 40,218,675
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
206,474 0.0006
175,619 0.0006
540,758 0.0020
529,978 0.0021
522,827 0.0022
565,596 0.0025
1,386,987 0.0070
413,737 0.0024
1,137,427 0.0066
428,941 0.0028
623,940 0.0043
599,733 0.0045
380,238 0.0030
659,758 0.0058
1,579,109 0. 0148
325,409 0.0038
368,668 0.0038
1,328,837 0.0151
1,033,630 0. 0118
356,146 0. 0041
704,687 0.0075
775,540 0.0083
546,242 0.0059
819,948 0.0089
1,235,667 0.0143
747,185 0.0097
2,392,329 0.0309
2,628,869 0.0345
564,104 0.0094
419,486 0.0068
515,423 0.0082
775,885 0. 0117
632,882 0.0098
1,405,524 0.0217
747,577 0.0125
220,758 0.0042
744,981 0.0162
917,862 0.0199
696,795 0.0161
632,457 0.0157
Vll-105
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9994 100.00
0.9994 99.94
0.9980 99.88
0.9979 99.68
0.9978 99.47
0.9975 99.26
0.9930 99.01
0.9976 98.32
0.9934 98.09
0.9972 97.45
0.9957 97.18
0.9955 96.75
0.9970 96.32
0.9942 96.03
0.9852 95.47
0.9962 94.06
0.9962 93.70
0.9849 93.34
0.9882 91.93
0.9959 90.84
0.9925 90.47
0.9917 89.79
0. 9941 89.04
0.9911 88.52
0.9857 87.73
0.9903 86.48
0.9691 85.64
0.9655 82.99
0.9906 80.12
0.9932 79.37
0.9918 78.83
0.9883 78.19
0.9902 77.27
0.9783 76.52
0.9875 74.86
0.9958 73.92
0.9838 73.61
0.9801 72 .41
0.9839 70.97
0.9843 69.83
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 166 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39. 5 32,615,158 1,258,749
40.5 28,070,599 192,501
41.5 25,850,821 271,830
42.5 25,691,426 441,922
43.5 24,628,912 535,483
44.5 24,539,006 758,240
45.5 23,307,036 858,107
46.5 22,504,270 349,775
47.5 21,507,245 564,428
48.5 19,687,934 266,613
49.5 18,085,005 115,514
50.5 14,152,803 266,143
51. 5 13,603,371 73,082
52.5 12,980,835 90,232
53.5 12,424,901 101,445
54.5 11,408,702 156,109
55.5 8,692,739 123,897
56.5 7,233,031 80,874
57.5 7,124,701 232,044
58.5 5,772,909 97,806
59.5 4,941,351 22,082
60.5 3,949,732 123,711
61.5 3,626,100 4,824
62.5 2,943,798 40,205
63.5 2,225,365 4,316
64.5 1,667,242 6,051
65.5 1,215,310 2,854
66.5 413,959 29,241
67.5 219,581 1,212
68.5 118,435 104
69.5 17,314 244
70.5 16,595
71. 5 15,329 1,439
72. 5 4,965 106
73.5 4,913 67
74.5 5,427 3
75.5 5,425 4,789
76.5 729
77.5 729 54
78.5 675
~ EiannettF/eming Vll-106
RETMT
RATIO
0.0386
0.0069
0.0105
0.0172
0.0217
0.0309
0.0368
0.0155
0.0262
0.0135
0.0064
0.0188
0.0054
0.0070
0.0082
0.0137
0.0143
0. 0112
0.0326
0.0169
0.0045
0.0313
0.0013
0.0137
0.0019
0.0036
0.0023
0.0706
0.0055
0.0009
0.0141
0.0000
0.0939
0. 0213
0.0137
0.0005
0.8828
0.0000
0.0739
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9614 68.73
0.9931 66.08
0.9895 65.62
0.9828 64.93
0.9783 63.82
0.9691 62.43
0.9632 60.50
0.9845 58.27
0.9738 57.37
0.9865 55.86
0.9936 55.10
0.9812 54.75
0.9946 53.72
0.9930 53.43
0.9918 53.06
0.9863 52.63
0.9857 51.91
0.9888 51.17
0. 9674 50.60
0.9831 48.95
0.9955 48.12
0. 9687 47.91
0.9987 46. 40
0.9863 46.34
0.9981 45. 71
0.9964 45.62
0. 9977 45.46
0.9294 45. 35
0.9945 42.15
0.9991 41.91
0.9859 41. 88
l.0000 41. 29
0.9061 41.29
0.9787 37 .41
0.9863 36.61
0.9995 36 .11
0.1172 36.09
1.0000 4.23
0.9261 4.23
1.0000 3.92
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 167 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 675
80.5 675
81. 5 675
82.5 93
83.5 93
84.5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
Vll-107
582
93
RETMT
RATIO
0.0000
0.0000
0.8622
0.0000
1. 0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 3.92
1.0000 3.92
0.1378 3.92
1.0000 0.54
0.54
Idaho Power Company
December 31, 2015
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ACCOUNT 354 TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1• ···--··-· 1996-2015 EXPERIENCE • ................
, . ORIGINAL CURVE • 1949-2015 PLACEMENTS ~ , ..... . ....•.....
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 169 of 529
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND FIXTURES
PLACEMENT BAND 1949-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o.o 144,667,153
0.5 114,348,392
1.5 113,064,403
2.5 108,799,489
3.5 99,950,482
4.5 98,587,902
5.5 91,362,803
6.5 90,219,607
7.5 74,975,675
8.5 52,803,156
9.5 48,869,647
10.5 46,565,970
11. 5 41,720,106
12.5 26,759,161
13.5 25,479,296
14.5 28,595,902
15.5 33,791,206
16.5 33,035,759
17.5 32,887,230
18.5 32,525,855
19.5 32,818,261
20.5 32,330,858
21.5 29,929,589
22.5 37,473,262
23.5 37,287,012
24.5 36,952,914
25.5 36,955,171
26.5 36,783,068
27.5 36,885,263
28.5 36,706,730
29.5 37,092,444
30.5 39,408,048
31.5 36,498,733
32.5 33,811,770
33.5 32,833,716
34.5 19,709,280
35.5 17,190,492
36.5 17,285,189
37.5 17,238,261
38.5 17,238,261
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
476 0.0000
39,631 0.0004
20,000 0.0002
16,578 0.0002
162,367 0.0016
2 0.0000
66,398 0.0007
106,201 0. 0014
33,229 0.0006
25,842 0.0005
0.0000
0.0000
0.0000
0.0000
35,053 0.0012
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
27,381 0.0007
54,650 0.0015
65,682 0.0017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
74,995 0.0044
Vll-109
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000 100.00
1. 0000 100.00
0.9996 100.00
0.9998 99. 96
0.9998 99.95
0.9984 99.93
1. 0000 99.77
0.9993 99.77
0.9986 99.69
0.9994 99.55
0.9995 99. 49
1.0000 99.44
1.0000 99.44
1.0000 99.44
1.0000 99.44
0.9988 99.44
1.0000 99.31
1.0000 99.31
1.0000 99.31
1.0000 99.31
1. 0000 99.31
1.0000 99. 31
1.0000 99.31
1.0000 99. 31
1.0000 99.31
1.0000 99.31
1.0000 99.31
1.0000 99.31
1.0000 99.31
0.9993 99.31
0.9985 99.24
0.9983 99.09
1.0000 98.93
1.0000 98.93
1.0000 98.93
1.0000 98.93
1.0000 98.93
1.0000 98.93
1.0000 98.93
0.9956 98.93
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 170 of 529
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1949-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 16,236,427
40.5 16,195,156
41. 5 16,146,768
42.5 8,708,284
43.5 8,866,665 15,308
44.5 8,875,625
45.5 8,925,146
46.5 9,111,476
47.5 9,005,991
48.5 7,883,628
49. 5 7,470,533
50.5 5,012,085
51. 5 4,987,722
52.5 4,987,722
53.5 4,987,722
54.5 4,194,561
55.5 723, 211
56.5 628,514
57.5 577,939
58.5 577,939
59.5 577,939
60.5 577,939
61. 5 577,939
62.5 479,794
63.5 321,413
64.5 294,916
65.5 243,138
66.5
~ EiannettFleming Vll-110
FIXTURES
CONT.
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0017
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 98.50
1.0000 98.50
1. 0000 98.50
1. 0000 98.50
0.9983 98.50
1.0000 98.33
1.0000 98.33
1. 0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1. 0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1.0000 98.33
1. 0000 98.33
1.0000 98.33
1.0000 98.33
98.33
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIG;NAL C~RV;:-1996-2015 EXPERIENCfl
I•......... 1917-2015 PLACEMENTS ....
' •• .,
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•• ~ /
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 172 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
PLACEMENT BAND 1917-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 108,975,722
0.5 93,336,239
1. 5 81,026,304
2.5 73,727,555
3.5 61,882,651
4.5 56,952,664
5.5 52,377,746
6.5 50,403,343
7.5 45,354,181
8.5 35,091,336
9.5 35,063,635
10.5 34,562,406
11. 5 36,769,733
12.5 38,315,692
13.5 38,732,105
14.5 41,166,860
15.5 42,631,665
16.5 41,032,571
17.5 42,211,770
18.5 41,522,147
19.5 39,029,066
20.5 37,413,011
21. 5 36,316,873
22.5 35,332,941
23.5 32,788,168
24.5 31,420,751
25.5 27,927,782
26.5 28,148,726
27.5 27,996,168
28.5 27,812,821
29.5 29,174,735
30.5 27,217,863
31. 5 24,150,181
32.5 22,172, 566
33.5 21,251,152
34.5 18,968,586
35.5 16,833,009
36.5 16,734,708
37.5 15,334,969
38.5 14,730,528
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
23,408 0.0003
39,108 0.0005
181,047 0.0025
122,514 0.0020
407,564 0. 0072
179,483 0.0034
96,765 0.0019
244,062 0.0054
238,058 0.0068
224,657 0.0064
96,812 0.0028
85,545 0.0023
136,105 0.0036
538,423 0. 013 9
252,157 0.0061
86,709 0.0020
74,785 0.0018
276,564 0.0066
131,905 0.0032
121,654 0.0031
186,197 0.0050
197,413 0.0054
67,373 0.0019
38,449 0.0012
267,847 0.0085
301,586 0.0108
91,991 0.0033
190,200 0.0068
101,814 0.0037
143,276 0. 004 9
59,420 0.0022
108,208 0.0045
94,156 0.0042
408,804 0.0192
190,042 0.0100
546,619 0.0325
66,196 0.0040
128,831 0.0084
107,925 0.0073
Vll-112
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9997 100.00
0.9995 99.97
0.9975 99.93
0.9980 99.68
0.9928 99.48
0. 9966 98.77
0.9981 98.43
0.9946 98.24
0.9932 97.72
0.9936 97.05
0. 9972 96.43
0.9977 96.16
0. 9964 95. 94
0.9861 95.60
0.9939 94.27
0.9980 93.69
0.9982 93.50
0.9934 93.33
0. 9968 92. 72
0.9969 92.42
0.9950 92.14
0.9946 91.68
0.9981 91.18
0.9988 91.00
0.9915 90.90
0.9892 90.12
0.9967 89.15
0.9932 88.86
0.9963 88.25
0.9951 87.93
0.9978 87.50
0.9955 87.31
0.9958 86.92
0.9808 86.55
0.9900 84.88
0.9675 84.03
0.9960 81. 30
0.9916 80.98
0.9927 80.30
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 173 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 13,721,406 264,265
40.5 13,098,278 105,731
41.5 12,100,920 86,743
42.5 12,477,625 137,788
43.5 12,736,071 65,325
44.5 15,756,181 311,532
45.5 15,553,136 259,595
46.5 14,486,060 209,269
47.5 14,268,229 226,432
48.5 13,279,695 177,559
49.5 10,627,330 165,555
50.5 10,304,880 147,088
51. 5 10,529,442 98,245
52.5 9,827,793 258,803
53.5 9,406,246 75,241
54.5 7,687,695 73,655
55.5 7,096,062 71,058
56.5 6,487,790 126,099
57.5 5,953,369 140,863
58.5 5,719,125 89,574
59.5 4,983,290 95,105
60.5 4,729,235 62,679
61.5 4,522,738 149,379
62.5 3,792,894 94,803
63.5 3,150,177 105,834
64.5 866,917 8,301
65.5 791,025 3,560
66.5 780,460 961
67.5 686,851 10,690
68.5 655,001 6,522
69.5 625,257 7,585
70.5 617,673 10,185
71.5 120,704
72.5 117,856 120
73.5 101,694
74. 5
75.5
76.5
77.5
78.5 5,912
~ EiannettF/eming Vll-113
RETMT
RATIO
0.0193
0.0081
0. 0072
0. 0110
0.0051
0.0198
0.0167
0. 0144
0.0159
0.0134
0.0156
0.0143
0.0093
0.0263
0.0080
0. 0096
0.0100
0.0194
0.0237
0.0157
0.0191
0.0133
0.0330
0.0250
0.0336
0. 0096
0.0045
0.0012
0.0156
0.0100
0.0121
0.0165
0.0000
0.0010
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9807 79. 71
0.9919 78.18
0.9928 77.55
0.9890 76.99
0.9949 76.14
0.9802 75.75
0.9833 74.25
0.9856 73.01
0.9841 71. 96
0.9866 70.82
0.9844 69.87
0.9857 68.78
0.9907 67.80
0.9737 67.17
0.9920 65.40
0.9904 64.88
0.9900 64.25
0.9806 63.61
0.9763 62.37
0.9843 60.90
0.9809 59.94
0.9867 58.80
0.9670 58.02
0.9750 56.10
0. 9664 54.70
0.9904 52.86
0.9955 52.36
0.9988 52.12
0.9844 52.06
0.9900 51. 25
0.9879 50.74
0.9835 50.12
1.0000 49. 30
0.9990 49. 30
1.0000 49.25
49.25
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 174 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1917-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 5,912 0.0000
80.5 5,912 0.0000
81. 5 5,912 0.0000
82.5 5,912 0.0000
83.5 5,912 0.0000
84. 5 5,912 0.0000
85.5 5,912 0.0000
86.5 5,912 0.0000
87.5 5,912 0.0000
88.5 5,912 0.0000
89.5 5,912 0.0000
90.5 5,912 0.0000
91. 5 5,912 0.0000
92.5 5,912 0.0000
93.5 5,912 0.0000
94.5 5,912 0.0000
95.5 5,912 0.0000
96 .5 5,912 0.0000
97.5 5,912 0.0000
98.5
~ EiannettF/eming Vll-114 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
~ ~ O;;GINAL ~~~VE 8 1996-2015 EXPERJENCE-
• ... 1926-2015 PLACEMENTS . . ...... .
20
...... ~ ...... • ... , ,.._ ........ ~---..... ""' •,
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AGE IN YEARS
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 176 of 529
ACCOUNT 356
PLACEMENT BAND 1926-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 151,067,222
0.5 124,711,471
1. 5 117,991,273
2.5 114,624,708
3.5 104,654,378
4.5 100,703,180
5.5 89,501,736
6.5 84,620,600
7.5 73,240,208
8.5 54,210,479
9.5 50,844,275
10.5 47,268,000
11. 5 40,116,666
12.5 37,380,844
13.5 37,648,321
14.5 37,335,130
15.S 42,754,394
16.5 40,111,968
17.5 40,519,166
18.5 39,902,502
19.5 39,941,719
20.5 40,646,980
21.5 38,793,820
22.5 44,185,675
23.5 42,695,475
24.5 41,922,834
25.5 38,927,963
26.5 39,512,878
27.5 39,434,415
28.5 40,656,630
29.5 43,981,828
30.5 46,168,809
31. 5 46,362,015
32.5 45,463,376
33.5 42,486,062
34.5 36,599,901
35.5 33,335,755
36.5 33,498,623
37.5 33,377,251
38.5 33,297,578
~ EiannettF/eming
IDAHO POWER COMPANY
OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
14,832 0.0001
58,894 0.0005
184,440 0.0016
116,139 0. 0011
224,286 0.0022
189,579 0.0021
77,211 0.0009
573,128 0.0078
497,448 0.0092
245,047 0.0048
104,845 0.0022
85,186 0.0021
182,386 0.0049
118,963 0.0032
155,923 0.0042
180,592 0.0042
45,469 0.0011
286,521 0. 0071
305,871 0.0077
89,910 0.0023
144,403 0.0036
912,553 0.0235
640,715 0. 0145
192,594 0.0045
95,114 0.0023
106,790 0.0027
102,518 0.0026
145,838 0.0037
122,995 0.0030
151,122 0.0034
170,639 0.0037
89,920 0.0019
116,809 0.0026
312,099 0.0073
319,766 0.0087
560,464 0.0168
35,115 0.0010
250,585 0.0075
63,744 0.0019
Vll-116
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9999 100.00
0.9995 ~9.99
0.9984 99. 94
0.9989 99.78
0.9978 99.67
0.9979 99.44
0.9991 99.23
0.9922 99.14
0.9908 98.37
0.9952 97.47
0.9978 97.00
0.9979 96.78
0.9951 96. 57
0.9968 96.10
0.9958 95.80
0.9958 95.40
0.9989 95.00
0.9929 94. 89
0.9923 94.22
0.9977 93.50
0. 9964 93.29
0.9765 92.95
0.9855 90.77
0.9955 89.45
0.9977 89.05
0.9973 88.85
0.9974 88.60
0.9963 88.37
0.9970 88.05
0. 9966 87.78
0.9963 87.48
0.9981 87.15
0.9974 86.98
0.9927 86.76
0.9913 86.12
0.9832 85.37
0.9990 83.94
0.9925 83.85
0.9981 83.22
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 177 of 529
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1926-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 31,342,569 277,409
40.5 29,911,684 62,605
41.5 29,235,963 137,480
42.5 22,684,939 60,421
43.5 23,365,661 45,481
44.5 26,858,723 120,209
45.5 27,131,029 159,563
46.5 26,268,219 113,074
47.5 26,019,620 122,440
48.5 23,862,032 83,306
49.5 20,528,236 75,673
50.5 17,713,495 65,996
51. 5 17,692,493 54,415
52.5 17,142,186 266,992
53.5 16,602,475 123,963
54.5 12,538,901 168,510
55.5 9,317,241 18,404
56.5 8,396,498 115,745
57.5 7,470,134 150,975
58.5 7,170,221 142,411
59.5 6,107,940 253,855
60.5 5,670,992 13,281
61.5 5,574,121 43,074
62.5 5,035,399 17,066
63.5 4,137,752 28,440
64. 5 1,061,438 4,147
65.5 804,833 59
66.5 647,378 9,705
67.5 636,672
68.5 634,161 8,441
69.5 518,994 1,585
70.5 517,410 1,728
71.5 297,709
72.5 296,310 28
73.5 291,689
74.5
~ Gannett Fleming Vll-117
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0089
0.0021
0.0047
0.0027
0.0019
0.0045
0.0059
0.0043
0.0047
0.0035
0.0037
0.0037
0.0031
0.0156
0.0075
0.0134
0.0020
0. 0138
0.0202
0.0199
0.0416
0.0023
0.0077
0.0034
0.0069
0.0039
0.0001
0.0150
0.0000
0.0133
0.0031
0.0033
0.0000
0.0001
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0. 9911 83.06
0.9979 82.32
0.9953 82.15
0.9973 81.77
0.9981 81.55
0.9955 81. 39
0.9941 81.02
0.9957 80.55
0.9953 80.20
0. 9965 79.82
0.9963 79.55
0.9963 79.25
0.9969 78. 96
0.9844 78. 71
0.9925 77.49
0.9866 76.91
0.9980 75.88
0.9862 75.73
0.9798 74.68
0.9801 73.17
0.9584 71. 72
0.9977 68.74
0.9923 68.58
0.9966 68.05
0.9931 67.82
0. 9961 67.35
0.9999 67.09
0.9850 67.08
1.0000 66.08
0.9867 66.08
0.9969 65.20
0.9967 65.00
1.0000 64.78
0.9999 64.78
1. 0000 64.78
64.78
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL AND SMOOTH SURVIVOR CURVES -··-...... ···-
, . 1949·2010 PLACEMENTS ··-·····~ ORIGINAL CURVE• 1996-2015 EXPERIENCE '
0 ....
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AGE IN YEARS
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 179 of 529
IDAHO POWER COMPANY
ACCOUNT 359 ROADS AND TRAILS
PLACEMENT BAND 1949-2010
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 71,915
0.5 72, 145
1.5 72,145
2.5 72,145
3.5 72,145
4.5 86,750
5.5 21,019
6.5 32,525
7.5 37,009
8.5 37,009
9.5 37,009
10.5 37,009
11.5 37,009
12.5 37,009
13.5 35,272
14.5 35,272
15.5 35,272
16.5 35,272
17.5 35,272
18.5 35,272
19.5 35,272
20.5 35,042
21. 5 35,042
22.5 35,042
23.5 35,042
24.5 20,438
25.5 20,438
26.5 2,748
27.5
28.5
29.5 9
30.5 9
31.5 9
32.5 9
33.5 9
34.5 20,863
35.5 20,863
36.5 20,863
37.5 20,863
38.5 20,863
~ Gannett Fleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
1,736 0.0469
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
Vll-119
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
0.9531 100.00
1.0000 95. 31
1.0000 95. 31
1.0000 95.31
1.0000 95.31
1.0000 95.31
1.0000 95.31
1.0000 95.31
1.0000 95.31
1.0000 95. 31
1. 0000 95.31
1.0000 95. 31
1.0000 95.31
1. 0000 95.31
1.0000 95.31
95. 31
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 180 of 529
PLACEMENT
AGE AT
BEGIN OF
INTERVAL
39.5
40.5
41. 5
42.5
43.5
44.5
45.5
46.5
47.5
48.5
49.5
50.5
51. 5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
IDAHO POWER COMPANY
ACCOUNT 359 ROADS AND TRAILS
ORIGINAL LIFE TABLE, CONT.
BAND 1949-2010 EXPERIENCE BAND 1996-2015
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
22,247
23,023
24,185
24,915
26,914
283,393
283,393
283,542
283,542
283,542
283,534
283,070
283,070
283,070
283,070
262,216
262,216
262,216
262,216
262,216
260,831
260,056
258,893
258,163
256,165
150
150
RETIREMENTS
DURING AGE
INTERVAL
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
464 0.0016
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
SURV
RATIO
PCT SURV
BEGIN OF
INTERVAL
~ 6annettF/eming Vll-120 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
ORIGINAL AND SMOOTH SURVIVOR CURVES
.1996-201.5 EXPER[ENCE ..
• OR[G[NAL CURVE• 1909·2015 PLACEMENTS
j(,,,""""' -, ..
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40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 182 of 529
ACCOUNT
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 24,908,929
0.5 24,605,301
1.5 24,252,123
2.5 23,886,561
3.5 24,024,106
4.5 22,474,408
5.5 20,239,172
6.5 17,946,601
7.5 15,129,614
8.5 13,983,249
9.5 13,537,658
10.5 12,532,906
11. 5 11,502,993
12.5 10,721,151
13 .5 9,025,005
14.5 7,776,264
15.5 7,441,473
16.5 6,727,993
17.5 6,435,893
18.5 6,360,014
19.5 6,513,152
20.5 6,580,043
21. 5 6,486,693
22.5 6,230,210
23.5 6,037,525
24.5 5,109,773
25.5 5,053,596
26.5 4,765,623
27.5 4,832,478
28.5 4,850,350
29.5 4,691,168
30.5 4,490,444
31. 5 4,434,503
32.5 4,194,355
33.5 3,968,400
34.5 3,858,580
35.5 3,672,881
36.5 3,612,375
37.5 3,135,055
38.5 2,941,544
~ EiannettF/eming
IDAHO POWER COMPANY
361 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
64,635 0.0026
5,149 0.0002
5,289 0.0002
5,458 0.0002
29,928 0.0013
526 0.0000
4,160 0.0002
45,764 0.0030
2,522 0.0002
96 0.0000
4,405 0.0004
15,031 0.0013
1,149 0.0001
13,408 0.0015
5,582 0.0007
8,421 0. 0011
3,362 0.0005
52,456 0.0082
20,188 0.0032
40,132 0.0062
13,906 0.0021
26,561 0. 0041
35,500 0.0057
40,012 0.0066
20,282 0.0040
6,510 0. 0013
8,815 0.0018
1,783 0.0004
12,117 0.0025
33,476 0. 0071
6,087 0. 0014
20,466 0.0046
9,696 0.0023
14,482 0.0036
2,527 0.0007
15,678 0. 0043
13,300 0.0037
9,080 0.0029
11,810 0.0040
Vll-122
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
0.9974 100.00
0.9998 99.74
0.9998 99.72
0.9998 99.69
0.9987 99.67
1. 0000 99.54
0.9998 99.54
0.9970 99.51
0.9998 99.21
1.0000 99.19
0. 9996 99.19
0.9987 99.16
0.9999 99.03
0.9985 99.02
0.9993 98.87
0.9989 98.80
0.9995 98.69
0.9918 98.64
0. 9968 97.84
0.9938 97.52
0.9979 96.92
0.9959 96.72
0.9943 96. 32
0.9934 95.77
0. 9960 95.14
0.9987 94. 76
0.9982 94.64
0.9996 94.46
0.9975 94.43
0.9929 94.19
0.9986 93.52
0.9954 93.39
0.9977 92.96
0. 9964 92.75
0.9993 92 .41
0.9957 92.35
0. 9963 91. 96
0.9971 91.62
0.9960 91.35
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 183 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 2,748,805 14,559
40.5 2,470,461 22,592
41.5 2,200,055 5,311
42.5 2,043,476 8,599
43.5 1,899,165 13,650
44.5 1,866,615 28,376
45.5 1,740,333 1,742
46.5 1,735,970 12,927
47.5 1,624,155 14,732
48.5 1,556,591 5,283
49. 5 1,444,330 2,727
50.5 1,314,068 21,018
51. 5 1,151,863 6,567
52.5 1,045,795 26,033
53.5 949,792 10
54.5 913,852 8,538
55.5 841,218 18,364
56.5 739,361 17,946
57.5 703,447 3,072
58.5 622,042 5,189
59.5 509,591 3,749
60.5 467,914 8,113
61. 5 433,352 720
62.5 336,899 3,545
63.5 273,915 5,973
64.5 146,634
65.5 99,894 150
66.5 82,458 18
67.5 67,413
68.5 59,436 1,827
69.5 49,483 567
70.5 46,060
71. 5 46,089
72. 5 82,751 20
73.5 86,832
74.5 100,457
75.5 98,093
76.5 110,062
77.5 102,687 4,142
78.5 97,805 14,056
~ liannettF/eming Vll-123
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0053
0.0091
0.0024
0.0042
0.0072
0.0152
0.0010
0.0074
0.0091
0.0034
0.0019
0.0160
0.0057
0.0249
0.0000
0.0093
0. 0218
0.0243
0.0044
0.0083
0.0074
0.0173
0.0017
0.0105
0. 0218
0.0000
0.0015
0.0002
0.0000
0.0307
0. 0115
0.0000
0.0000
0.0002
0.0000
0.0000
0.0000
0.0000
0.0403
0.1437
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9947 90.99
0.9909 90.50
0.9976 89.68
0.9958 89.46
0.9928 89.08
0.9848 88.44
0.9990 87.10
0.9926 87.01
0.9909 86.36
0. 9966 85.58
0.9981 85.29
0.9840 85.13
0.9943 83.77
0.9751 83.29
1.0000 81. 22
0.9907 81. 21
0.9782 80.46
0.9757 78.70
0.9956 76.79
0.9917 76.45
0.9926 75.82
0.9827 75.26
0.9983 73.95
0.9895 73.83
0.9782 73.05
1.0000 71.46
0.9985 71. 46
0.9998 71.35
1.0000 71.34
0. 9693 71.34
0.9885 69.14
1. 0000 68.35
1. 0000 68.35
0.9998 68.35
1.0000 68.34
1. 0000 68.34
1.0000 68.34
1.0000 68.34
0.9597 68.34
0.8563 65.58
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 184 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1909-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 80,017
80.5 80,017 15,501
81.5 64,516 3,471
82.5 61,045
83.5 61,045
84.5 58,731
85.5 58,731
86.5 39,531
87.5 39,531 18
88.5 3 9, 514
89.5 39,514
90.5 39,514 58
91.5 39,435
92.5 2,765
93.5 2,621
94. 5 2,536
95.5 2,536
96. 5 1,750
97.5 1,750
98.5 1,750
99.5 1,750
100.5 1,750
101.5 1,750 42
102.5 1,708
103.5 1,708
104.5 1,708
105.5 1,708
106.5
~ Gannett Fleming Vll-124
IMPROVEMENTS
CONT.
EXPERIENCE BAND 1996-2015
PCT SURV
RETMT SURV BEGIN OF
RATIO RATIO INTERVAL
0.0000 1. 0000 56.15
0.1937 0.8063 56.15
0.0538 0.9462 45.28
0.0000 1.0000 42.84
0.0000 1.0000 42.84
0.0000 1. 0000 42.84
0.0000 1. 0000 42.84
0.0000 1.0000 42.84
0.0004 0. 9996 42.84
0.0000 1.0000 42.82
0.0000 1.0000 42.82
0.0015 0.9985 42.82
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0000 1. 0000 42.76
0.0000 1. 0000 42.76
0.0000 1.0000 42.76
0.0000 1.0000 42.76
0.0240 0.9760 42.76
0.0000 1. 0000 41. 73
0.0000 1. 0000 41.73
0.0000 1.0000 41.73
0.0000 1. 0000 41.73
41.73
Idaho Power Company
December 31, 2015
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ACCOUNT 362 STATION EQUIPMENT
ORIGINAL AND SMOOTH SURVIVOR CURVES
I --------
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 186 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
PLACEMENT BAND 1916-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 158,038,305
0.5 146,516,734
1.5 140,754,554
2.5 139,131,205
3.5 142,062,003
4.5 140,055,091
5.5 141,596,168
6.5 128,341,246
7.5 112,648,485
8.5 103,951,831
9.5 98,107,120
10.5 90,066,988
11. 5 83,509,803
12.5 74,453,941
13. 5 66,144,825
14.5 58,540,955
15.5 54,263,179
16.5 48,790,586
17.5 45,018,561
18.5 44,675,120
19.5 46,105,673
20.5 44,552,433
21. 5 44,418,811
22.5 41,049,166
23.5 38,734,101
24.5 33,773,510
25.5 30,371,302
26.5 29,197,682
27.5 30,844,662
28.5 30,608,259
29.5 30,634,456
30.5 30,213,123
31.5 30,226,411
32.5 29,627,735
33.5 29,032,948
34.5 27,749,214
35.5 25,722,667
36.5 24,885,089
37.5 22,902,381
38.5 19,927,441
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
19,631 0.0001
83,520 0.0006
195,540 0. 0014
134,708 0.0010
275,406 0.0019
435,143 0.0031
259,699 0.0018
417,991 0.0033
420,069 0.0037
269,187 0.0026
1,010,643 0.0103
716,009 0.0079
699,513 0.0084
372,241 0.0050
1,346,280 0.0204
1,170,147 0.0200
537,346 0.0099
268,192 0.0055
825,517 0.0183
221,320 0.0050
531,901 0. 0115
227,882 0.0051
221,332 0.0050
292,466 0. 0071
358,922 0.0093
263,825 0.0078
213,758 0.0070
241,555 0.0083
180,773 0.0059
327,678 0.0107
334,768 0.0109
208,686 0.0069
243,072 0.0080
328,425 0. 0111
158,191 0.0054
266,471 0.0096
398,512 0.0155
142,123 0.0057
423,663 0.0185
148,204 0.0074
Vll-126
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9999 100.00
0.9994 99.99
0.9986 99.93
0.9990 99.79
0.9981 99.70
0.9969 99.50
0.9982 99.19
0.9967 99.01
0. 9963 98.69
0.9974 98.32
0.9897 98.07
0.9921 97.06
0.9916 96. 28
0.9950 95.48
0. 9796 95.00
0.9800 93.07
0.9901 91.21
0.9945 90.30
0.9817 89.81
0.9950 88.16
0.9885 87. 72
0. 9949 86. 71
0.9950 86.27
0.9929 85.84
0.9907 85.23
0.9922 84.44
0.9930 83.78
0.9917 83.19
0.9941 82.50
0.9893 82.02
0.9891 81.14
0.9931 80.25
0.9920 79.70
0.9889 79.06
0.9946 78.18
0.9904 77. 75
0.9845 77.01
0.9943 75.81
0.9815 75.38
0.9926 73.99
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 187 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1916-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 17,547,948 189,906
40.5 15,795,935 103,651
41.5 14,680,700 106,847
42.5 14,830,912 87,155
43.5 13,688,458 115,824
44.5 13,380,856 128,405
45.5 13,394,064 131,280
46.5 13,050,955 208,275
47.5 11,186,960 191,967
48.5 10,492,535 64,539
49. 5 9,510,800 170,212
50.5 8,596,845 78,945
51. 5 7,973,358 261,811
52.5 7,291,165 27,809
53.5 7,151,950 85,165
54.5 6,500,453 108,918
55.5 5,936,196 60,241
56.5 5,275,019 271,943
57.5 4,771,360 34,936
58.5 4,375,360 42,761
59.5 3,932,932 259,988
60.5 3,356,854 86,690
61.5 3,028,218 4,739
62.5 2,081,792 3,599
63.5 1,766,372 7,247
64.5 1,211,903 8,557
65.5 940,031 12,673
66.5 630,747 656
67.5 405,745 318
68.5 320,501 568
69.5 259,763 47
70.S 232,840
71. 5 226,517
72.S 196,586
73.5 157,413
74.5 118,678 22
75.5 117,233
76.5 101,981
77.5 98,222 462
78.5 73,306
~ EiannettF/eming Vll-127
RETMT
RATIO
0.0108
0.0066
0.0073
0.0059
0.0085
0. 0096
0.0098
0.0160
0.0172
0.0062
0.0179
0.0092
0.0328
0.0038
0. 0119
0.0168
0.0101
0.0516
0.0073
0.0098
0.0661
0.0258
0.0016
0.0017
0.0041
0.0071
0. 0135
0.0010
0.0008
0.0018
0.0002
0.0000
0.0000
0.0000
0.0000
0.0002
0.0000
0.0000
0.0047
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9892 73.44
0.9934 72.64
0.9927 72.16
0.9941 71. 64
0.9915 71.22
0.9904 70.62
0.9902 69.94
0.9840 69.25
0.9828 68.15
0.9938 66.98
0.9821 66.57
0.9908 65.37
0. 9672 64.77
0.9962 62.65
0.9881 62.41
0.9832 61.67
0.9899 60.63
0.9484 60.02
0.9927 56.92
0.9902 56.51
0.9339 55.95
0.9742 52.25
0.9984 50.91
0.9983 50.83
0.9959 50.74
0.9929 50.53
0.9865 50.17
0.9990 49. so
0.9992 49.45
0.9982 49.41
0.9998 49.32
1. 0000 49. 31
1. 0000 49. 31
1. 0000 49. 31
1.0000 49. 31
0.9998 49. 31
1.0000 49.30
1.0000 49. 30
0.9953 49. 30
1. 0000 49. 07
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 188 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1916-2015 EXPERIENCE BAND 1996-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
79.5 33,330
80.5 33,278
81. 5 33,258
82.5 29,283
83.5 29,283
84.5 20,384
85.5 18,886
86.5 17,909
87.5 14,579
88.5 14,575
89.5 14,575
90.5 14,575
91.5 14,435
92. 5 8,738
93.5 8,738
94.5 8,738
95.5 8,738
96. 5 1,992
97.5 1,992
98.5 1,992
99.5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
1,949
Vll-128
RETMT
RATIO
0.0000
0.0000
0.0586
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 49.07
1.0000 49.07
0.9414 49. 07
1.0000 46.19
1.0000 46 .19
1.0000 46.19
1.0000 46.19
1.0000 46.19
1.0000 46 .19
1.0000 46.19
1.0000 46.19
1.0000 46.19
1.0000 46.19
1.0000 46.19
1.0000 46.19
1. 0000 46.19
1.0000 46.19
1.0000 46.19
1. 0000 46.19
1.0000 46.19
46.19
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL AND SMOOTH SURVIVOR CURVES
,.-=::------,-------,-------1 ------1-;;;:;~~--"-"""""1997~201s EXPERIENCE 100 ORIGINAL CURVE• 1926-2015 PLACEMENTS
90
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 190 of 529
ACCOUNT
PLACEMENT BAND 1926-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
o.o 133,884,942
0.5 135,587,328
1.5 138,4621343
2.5 138,834,567
3.5 143,779,436
4.5 143,766,391
5.5 143,770,301
6.5 138,999,446
7.5 133,488,307
8.5 125,353,354
9.5 123,215,943
10.5 120,321,134
11. 5 118,494,857
12.5 117,280,636
13.5 112,846,545
14.5 107,042,696
15.5 103,513,666
16.5 106,073,171
17.5 109,468,822
18.5 99,036,576
19.5 93,287,966
20.5 87,319,959
21. 5 81,684,112
22.5 76,651,139
23.5 70,872,513
24.5 66,023,792
25.5 64,050,128
26.5 61,558,583
27.5 58,990,794
28.5 56,057,310
29.5 53,420,837
30.5 50,071,988
31. 5 47,160,120
32.5 44,294,783
33.5 40,730,696
34.5 37,454,859
35.5 31,312,729
36.5 27,892,689
37.5 25,118,149
38.5 22,455,623
~ Gannett Fleming
IDAHO POWER COMPANY
364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
103,317 0.0008
429,518 0.0032
763,462 0.0055
515,746 0.0037
622,869 0.0043
509,410 0.0035
529,045 0.0037
522,210 0.0038
521,405 0.0039
489,376 0. 003 9
473,149 0.0038
595,793 0.0050
849,199 0.0072
804,308 0.0069
918,853 0.0081
1,224,910 0. 0114
1,071,776 0.0104
631,096 0.0059
637,492 0.0058
739,614 0.0075
920,330 0.0099
638,051 0.0073
634,803 0.0078
662,073 0.0086
652,131 0.0092
602,854 0.0091
654,663 0.0102
734,957 0. 0119
784,302 0.0133
636,704 0.0114
696,051 0. 0130
522,068 0.0104
440,682 0.0093
407,058 0.0092
362,823 0.0089
337,338 0.0090
300,537 0.0096
259,775 0.0093
238,126 0.0095
214,372 0.0095
Vll-130
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9992 100.00
0. 9968 99.92
0.9945 99.61
0.9963 99.06
0.9957 98.69
0.9965 98.26
0. 9963 97.91
0.9962 97.55
0.9961 97.19
0.9961 96.81
0.9962 96.43
0.9950 96.06
0.9928 95.58
0.9931 94.90
0.9919 94.25
0.9886 93.48
0.9896 92. 41
0.9941 91.45
0.9942 90.91
0.9925 90.38
0.9901 89.70
0.9927 88.82
0.9922 88.17
0.9914 87.49
0.9908 86.73
0.9909 85.93
0.9898 85.15
0.9881 84.28
0.9867 83.27
0.9886 82.16
0.9870 81. 23
0.9896 80.17
0.9907 79.34
0.9908 78.59
0. 9911 77.87
0.9910 77.18
0.9904 76.48
0.9907 75.75
0.9905 75.04
0.9905 74.33
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 191 of 529
IDAHO POWER COMPANY
ACCOUNT 3 64 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1926-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 19,864,418 192,753
40.5 17,296,537 180,887
41.5 15,184,451 165,669
42.5 13,409,688 153,633
43.5 12,073,713 186,254
44.S 11,025,920 192,393
45.5 10,208,359 202,580
46.5 9,642,163 152,270
47.5 9,115,403 146,058
48.5 8,463,375 137,937
49.5 7,854,706 126,259
50.5 7,152,805 113,564
51. 5 6,630,503 130,738
52.5 6,055,405 96,766
53.5 5,437,537 112,395
54.5 4,870,028 88,068
55.5 4,485,277 77,998
56.5 4,093,607 76,573
57.5 3,650,815 67,750
58.5 3,311,487 61,414
59.5 3,004,204 61,423
60.5 2,819,653 46,601
61. 5 2,502,065 39,304
62.5 2,178,711 31,227
63.5 1,895,070 26,682
64.5 1,599,375 21,791
65.5 1,232,110 19,745
66.5 984, 044 16,858
67.5 749,021 12,579
68.5 544,755 9,418
69.5 422,337 7,453
70.5 318,083 5,992
71. 5 283,415 5,880
72.5 261,072 5,012
73.5 239,360 4,440
74.5 186,522 3,483
75.5 133,022 2,793
76.5 103,425 2,883
77.5 81,688 2,769
78.5 61,902 2,240
~ liannettF/eming Vll-131
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0.0097
0.0105
0.0109
0. 0115
0.0154
0.0174
0.0198
0.0158
0. 0160
0.0163
0.0161
0.0159
0.0197
0. 0160
0.0207
0.0181
0.0174
0.0187
0.0186
0.0185
0.0204
0.0165
0.0157
0.0143
0.0141
0.0136
0.0160
0. 0171
0.0168
0.0173
0.0176
0.0188
0.0207
0.0192
0.0185
0.0187
0.0210
0.0279
0.0339
0.0362
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9903 73.62
0.9895 72. 91
0.9891 72 .15
0.9885 71. 36
0.9846 70.54
0.9826 69.45
0.9802 68.24
0.9842 66.89
0.9840 65.83
0.9837 64.78
0.9839 63. 72
0.9841 62.70
0.9803 61.70
0.9840 60.48
0.9793 59.52
0.9819 58.29
0.9826 57.23
0.9813 56.24
0.9814 55.19
0.9815 54.16
0. 97 96 53.16
0.9835 52.07
0.9843 51.21
0.9857 so. 41
0.9859 49. 68
0.9864 48.98
0.9840 48.32
0.9829 47.54
0.9832 46.73
0.9827 45.94
0.9824 45.15
0.9812 44. 35
0.9793 43.52
0.9808 42.61
0.9815 41.80
0.9813 41. 02
0.9790 40.25
0.9721 39.41
0.9661 38.31
0. 9638 37.01
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 192 of 529
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1926-2015 EXPERIENCE BAND 1997-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 56,421 1,567 0.0278 0.9722 35.67
80.5 45,652 1,220 0.0267 0.9733 34.68
81.5 41,598 1,049 0.0252 0.9748 33.75
82.5 39,569 926 0.0234 0.9766 32.90
83.5 36,562 860 0.0235 0.9765 32 .13
84.5 31,211 818 0.0262 0.9738 31. 38
85.5 21,137 553 0.0261 0.9739 30.56
86.5 7,666 217 0.0283 0. 9717 29.76
87.5 1,232 55 0.0447 0.9553 28.91
88.5 23 23 1.0000 27.62
89.5
~ EiannettF/eming Vll-132 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
1997-2015 EXPERIENCE
ORJGH;AL ClJRVE 11 19 I 9-2015 PLACEMENTS ,. .
--~
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AGE IN YEARS
12 0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 194 of 529
ACCOUNT 365
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 74,651,648
0.5 73,274,555
1. 5 73,466,534
2.5 72,584,696
3.5 72,999,958
4.5 71,272,046
5.5 74,055,926
6.5 70,695,277
7.5 60,877,376
8.5 53,092,350
9.5 51,015,802
10.5 49,482,689
11. 5 49,250,370
12.5 49,021,171
13.5 47,437,559
14.5 44,734,897
15.5 43,811,903
16.5 46,103,065
17.5 48,722,901
18.5 48,259,468
19.5 47,417,637
20.5 45,805,139
21. 5 45,080,595
22.5 43,861,972
23.5 41,749,812
24.5 39,716,401
25.5 39,227,705
26.5 37,851,829
27.5 37,010,083
28.5 35,677,393
29.5 34,399,412
30.5 32,377,240
31. 5 30,545,403
32.5 28,466,446
33.5 26,170,401
34.5 25,121,059
35.5 22,443,083
36.5 20,090,044
37.5 18,240,329
38.5 16,704,166
~ Gannett Fleming
IDAHO POWER COMPANY
OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
93,790 0. 0013
367,846 0.0050
470,204 0.0064
253,522 0.0035
390,865 0.0054
369,916 0.0052
435,572 0.0059
446,715 0.0063
453,840 0.0075
411,425 0.0077
518,902 0.0102
447,872 0.0091
561,631 0. 0114
661,517 0. 0135
707,084 0.0149
714,692 0.0160
368,736 0.0084
253,577 0.0055
367,457 0.0075
299,049 0.0062
385,943 0.0081
481,738 0.0105
505,534 0. 0112
411,768 0.0094
379,303 0.0091
386,697 0.0097
496,813 0.0127
580,636 0.0153
616,400 0.0167
746,817 0.0209
659,667 0.0192
891,065 0.0275
535,667 0.0175
474,667 0.0167
425,578 0.0163
378,918 0.0151
333,534 0. 0149
311, 662 0.0155
284,249 0.0156
265,869 0.0159
Vll-134
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9987 100.00
0.9950 99.87
0.9936 99.37
0.9965 98.74
0.9946 98.39
0.9948 97.87
0. 9941 97.36
0.9937 96.78
0.9925 96.17
0.9923 95.46
0.9898 94.72
0.9909 93.75
0.9886 92.90
0.9865 91.85
0.9851 90.61
0.9840 89.26
0.9916 87.83
0.9945 87.09
0.9925 86.61
0.9938 85.96
0.9919 85.43
0.9895 84.73
0.9888 83.84
0.9906 82.90
0.9909 82.12
0.9903 81. 37
0.9873 80.58
0.9847 79.56
0.9833 78.34
0.9791 77.04
0.9808 75.42
0.9725 73.98
0.9825 71. 94
0.9833 70.68
0.9837 69.50
0.9849 68.37
0.9851 67.34
0.9845 66.34
0.9844 65.31
0.9841 64.29
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 195 of 529
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 15,239,528 239,268
40.5 13,485,350 231,688
41. 5 12,156,602 218,826
42.5 11,205,037 206,625
43.5 10,344,539 219,509
44.5 9,551,997 219,300
45.5 8,870,086 244,367
46.5 8,319,300 199,572
47.5 7,854,462 176,629
48.5 7,242,238 138,249
49.5 6,592,011 139,891
50.5 5,950,869 137,259
51. 5 5,480,172 167,928
52.5 4,954,622 137,403
53.5 4,437,251 152,473
54.5 3,955,098 122,919
55.5 3,670,774 119,649
56.5 3,389,252 115, 103
57.5 3,030,605 103,529
58.5 2,726,535 95,633
59.5 2,428,693 86,609
60.5 2,212,090 71,908
61.5 1,948,550 55,223
62.5 1,684,422 45,461
63.5 1,447,981 39,763
64.5 1,217,263 32,054
65.5 951,419 31,053
66.5 748,186 36,067
67.5 560,655 33,026
68.5 415,543 24,017
69.5 331,085 26,430
70.5 274,949 22,164
71. 5 240,000 16,731
72. 5 209,242 11, 197
73.5 184,687 16,855
74.5 130,471 23,468
75.5 61,091 1,648
76.5 43,148 1,717
77.5 27,991 2,281
78.5 14,078 630
~ EiannettFleming Vll-135
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0.0157
0.0172
0.0180
0.0184
0.0212
0.0230
0.0275
0.0240
0.0225
0.0191
0.0212
0.0231
0.0306
0.0277
0.0344
0. 0311
0.0326
0.0340
0.0342
0.0351
0.0357
0.0325
0.0283
0.0270
0.0275
0.0263
0.0326
0.0482
0.0589
0.0578
0.0798
0.0806
0.0697
0.0535
0. 0913
0.1799
0.0270
0.0398
0.0815
0.0447
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9843 63.27
0.9828 62.28
0.9820 61.21
0.9816 60.10
0.9788 59.00
0.9770 57.74
0.9725 56.42
0.9760 54.86
0.9775 53.55
0.9809 52.34
0.9788 51.34
0.9769 50.25
0.9694 49 .10
0. 9723 47.59
0. 9656 46.27
0. 9689 44.68
0. 9674 43.29
0.9660 41.88
0. 9658 40. 46
0. 9649 39.08
0.9643 37. 71
0. 9675 36.36
0. 9717 35.18
0.9730 34.18
0. 9725 33.26
0.9737 32.35
0.9674 31.49
0.9518 30.47
0. 9411 29.00
0.9422 27.29
0.9202 25. 71
0.9194 23.66
0.9303 21.75
0.9465 20.24
0.9087 19.15
0.8201 17 .41
0.9730 14.27
0.9602 13.89
0.9185 13.34
0.9553 12.25
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 196 of 529
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015 EXPERIENCE BAND 1997-2015
AGE AT EXPOSURES AT RETIREMENTS PCT SURV
BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF
INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
79.5 7,048 370 0.0524 0.9476 11. 70
80.5 3,245 428 0.1320 0.8680 11. 09
81. 5 2,817 521 0.1848 0.8152 9.62
82.5 2,296 566 0.2464 0.7536 7.85
83.5 1,730 535 0.3092 0.6908 5.91
84.5 1,195 409 0.3419 0.6581 4.08
85.5 787 265 0.3368 0.6632 2.69
86.5 522 153 0.2934 0.7066 1.78
87.5 369 89 0.2416 0.7584 1.26
88.5 280 56 0.2017 0.7983 0.96
89.5 223 43 0.1925 0.8075 0.76
90.5 180 46 0.2566 0.7434 0.62
91.5 134 45 0.3362 0.6638 0.46
92.5 89 43 0. 4821 0.5179 0.30
93.5 46 23 0.4889 0. 5111 0.16
94.5 24 18 0.7574 0.2426 0.08
95.5 6 6 1.0000 0.02
96.5
m EiannettF/eming Vll-136 Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL AND SMOOTH SURVIVOR CURVES
---· -··-----------.
. ORIGINAL CURVE• 1997-2015 EXPERIENCE
1947·2015 PLACEMENTS
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 198 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
PLACEMENT BAND 1947-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 32,671,003
0.5 32,965,284
1.5 33,731,211
2.5 35,118,367
3.5 36,597,158
4.5 37,951,228
5.5 38,851,125
6.5 38,435,514
7.5 38,123,739
8.5 36,887,734
9.5 35,342,039
10.5 33,622,732
11. 5 30,368,311
12.5 27,271,724
13.5 24,370,913
14.5 21,665,065
15.5 19,317,468
16.5 17,650,299
17.5 16,613,944
18.5 15,256,696
19.5 13,991,135
20.5 12,681,831
21. 5 11,023,912
22.5 9,612,158
23.5 8,463,777
24.5 7,828,245
25.5 7,350,829
26.5 6,868,206
27.5 6,381,475
28.5 6,063,090
29.5 5,596,953
30.5 5,380,966
31. 5 5,343,924
32.5 4,786,181
33.5 4,459,835
34.5 3,967,967
35.5 3,330,137
36.5 2,782,468
37.5 2,250,098
38.5 1,913,480
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
57,706 0.0018
147,655 0.0045
269,062 0.0080
106,657 0.0030
139,647 0.0038
118,983 0. 0031
169,222 0. 0044
97,136 0.0025
81,584 0.0021
54,281 0.0015
44,446 0.0013
57,943 0.0017
62,687 0. 0021
87,779 0.0032
72,352 0.0030
68,603 0.0032
34,562 0.0018
24,741 0.0014
28,815 0.0017
26,123 0.0017
37,520 0.0027
22,591 0.0018
24,636 0.0022
25,448 0.0026
21,445 0.0025
22,871 0.0029
23,364 0.0032
33,699 0.0049
26,872 0.0042
21,121 0.0035
32,715 0.0058
14,010 0.0026
11,448 0.0021
10,322 0.0022
11,429 0.0026
12,153 0.0031
10,211 0.0031
7,695 0.0028
5,788 0.0026
4,090 0.0021
Vll-138
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9982 100.00
0.9955 99.82
0.9920 99. 38
0.9970 98.58
0.9962 98.28
0.9969 97.91
0.9956 97.60
0.9975 97.18
0.9979 96.93
0.9985 96.72
0.9987 96 .58
0.9983 96.46
0.9979 96.29
0.9968 96.10
0.9970 95.79
0.9968 95.50
0.9982 95.20
0.9986 95.03
0.9983 94.90
0.9983 94.73
0.9973 94.57
0.9982 94.32
0.9978 94.15
0.9974 93. 94
0.9975 93.69
0.9971 93.45
0. 9968 93.18
0.9951 92.88
0.9958 92.43
0. 9965 92. 04
0.9942 91.72
0.9974 91.18
0.9979 90.94
0.9978 90.75
0.9974 90.55
0.9969 90.32
0.9969 90.04
0. 9972 89.77
0.9974 89.52
0.9979 89.29
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 199 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1947-2015 EXPERIENCE BAND 1997-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 1,658,413
40.5 1,534,286
41.5 1,336,555
42.5 964,809
43.5 594,468
44.5 427,260
45.5 323,994
46.5 207,263
47.5 183,265
48.5 148,639
49.5 93,544
50.5 29, 943
51.5 8,429
52.5 7,920
53.5 7,910
54.5 7,880
55.5 6,578
56.5 6,507
57.5 6,495
58.5 6,458
59.5 5,593
60.5 5,552
61. 5 3,806
62.5 3,704
63.5 3,265
64.5 1,808
65.5 588
66.5
~ EiannettF/eming
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
3,452 0.0021
4,888 0.0032
6,185 0. 0046
4,736 0.0049
2,456 0. 0041
1,840 0.0043
1,589 0.0049
701 0.0034
883 0.0048
1,401 0.0094
931 0.0100
296 0.0099
28 0.0033
6 0.0007
30 0.0038
23 0.0029
14 0.0022
11 0.0017
26 0.0040
846 0.1310
7 0.0012
1,478 0.2662
12 0.0030
124 0.0336
244 0.0747
35 0.0194
17 o. 0296
Vll-139
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9979 89.10
0. 9968 88.91
0.9954 88.63
0.9951 88.22
0.9959 87.79
0.9957 87.42
0.9951 87.05
0. 9966 86.62
0.9952 86.33
0.9906 85.91
0.9900 85.10
0.9901 84.25
0.9967 83.42
0.9993 83.15
0.9962 83.09
o. 9971 82.77
0.9978 82.53
0.9983 82.35
0.9960 82.21
0.8690 81.88
0.9988 71.15
0.7338 71. 07
0.9970 52.15
0.9664 51. 99
0.9253 50.25
0.9806 46.49
0.9704 45.59
44.24
Idaho Power Company
December 31, 2015
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ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
~•, 1, ORIGINAL CURVE • 1997·2015 EXPERIENCE ~--.. ~ ' ---,~.,~"-"'--
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 201 of 529
ACCOUNT 367
PLACEMENT BAND 1946-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 150,614,621
0.5 148,944,889
1. 5 147,209,306
2.5 147,955,538
3.5 154,075,838
4.5 154,183,138
5.5 156,611,221
6.5 151,257,879
7.5 145,570,919
8.5 137,342,803
9.5 131,717,817
10.5 126,466,435
11.5 119,850,225
12.5 112,792,414
13.5 106,149,148
14.5 100,567,957
15.5 95,479,235
16.5 96,209,305
17.5 95,795,692
18.5 84,154,169
19.5 73,946,932
20.5 63, 711, 515
21. 5 52,306,370
22.5 43,920,005
23.5 38,025,974
24.5 32,852,398
25.5 29,895,958
26.5 26,647,369
27.5 24,354,962
28.5 22,771,746
29.5 20,694,764
30.5 18,718,868
31.5 18,095,311
32.5 16,547,596
33.5 15,409,797
34.5 13,603,911
35.5 9,898,070
36.5 8,138,038
37.5 6,188,458
38.5 5,068,948
~ Gannett Fleming
IDAHO POWER COMPANY
UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
280,039 0.0019
980,171 0.0066
968,362 0.0066
863,503 0.0058
644,523 0.0042
561,128 0.0036
669,198 0.0043
449,222 0.0030
839,934 0.0058
372,549 0.0027
538,029 0.0041
469,418 0.0037
513,112 0.0043
292,854 0.0026
405,362 0.0038
298,654 0.0030
434,271 0.0045
228,665 0.0024
329,033 0.0034
245,796 0.0029
277,836 0.0038
229,951 0.0036
292,973 0.0056
205,764 0.0047
214,224 0.0056
94,085 0.0029
210,168 0.0070
415,775 0.0156
369,380 0.0152
300,954 0.0132
287,464 0.0139
238,664 0.0127
199,754 o. 0110
117,983 0. 0071
158,006 0.0103
177,410 0.0130
139,417 0.0141
122,299 0.0150
92,358 0.0149
72,243 0.0143
Vll-141
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9981 100.00
0.9934 99.81
0.9934 99.16
0.9942 98.50
0.9958 97.93
0. 9964 97.52
0.9957 97.17
0.9970 96.75
0.9942 96 .46
0.9973 95.91
0.9959 95.65
0.9963 95.26
0.9957 94.90
0.9974 94. 50
0.9962 94.25
0.9970 93.89
0.9955 93.61
0.9976 93.19
0.9966 92.96
0.9971 92.65
0.9962 92.37
0.9964 92.03
0.9944 91.70
0.9953 91.18
0.9944 90.75
0. 9971 90.24
0.9930 89.98
0.9844 89.35
0.9848 87.96
0.9868 86.62
0.9861 85.48
0.9873 84. 29
0.9890 83.22
0.9929 82.30
0.9897 81. 71
0.9870 80.87
0.9859 79.82
0.9850 78.69
0.9851 77.51
0.9857 76.36
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 202 of 529
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1946-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 4,177,620
40.5 3,630,764
41. 5 2,801,718
42.5 1,892,095
43.5 1,293,563
44.5 890,907
45.5 656,174
46.5 406,252
47.5 283,892
48.5 205,215
49.5 152,247
50.5 75,736
51.5 61,728
52.5 52,082
53.5 48,276
54.5 44,471
55.5 42,760
56.5 40,849
57.5 40,489
58.5 39,256
59.5 38,661
60.5 34,792
61. 5 20,712
62.5 19,352
63.5 17,105
64.5 12,152
65.5 3,693
66.5 119
67.5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
67,134
81,428
77,522
53,955
36,503
33,874
24,807
18,763
11,264
13,701
11,860
2,136
1,560
3,180
2,593
265
1,746
351
784
441
2,715
13,718
1,115
1,099
1,244
7,304
1,098
119
Vll-142
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0.0161
0.0224
0.0277
0.0285
0.0282
0.0380
0.0378
0.0462
0.0397
0.0668
0.0779
0.0282
0.0253
0. 0611
0.0537
0.0060
0.0408
0.0086
0.0194
0. 0112
0.0702
0. 3 943
0.0539
0.0568
0.0727
0. 6011
0.2973
1.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9839 75.27
0.9776 74.06
0.9723 72.40
0.9715 70.39
0.9718 68.39
0. 9620 66.46
0.9622 63.93
0.9538 61. 51
0.9603 58.67
0.9332 56.34
0.9221 52.58
0. 9718 48.49
0.9747 47.12
0.9389 45.93
0.9463 43.12
0.9940 40.81
0.9592 40.56
0.9914 38.91
0.9806 38.57
0.9888 37.83
0.9298 37.40
0.6057 34.77
0.9461 21. 06
0.9432 19.93
0.9273 18.80
0.3989 17.43
0.7027 6.95
4.89
Idaho Power Company
December 31, 2015
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ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 204 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
PLACEMENT BAND 1920-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 392,847,348
0.5 376,939,139
1.5 352,394,950
2.5 337,209,417
3.5 320,116,710
4.5 306,126,967
5.5 294,754,645
6.5 277,866,733
7.5 251,646,633
8.5 217,544,267
9.5 196,538,820
10.5 176,462,054
11. 5 161,966,130
12.5 164,250,043
13. 5 163,343,120
14.5 162,621,593
15.5 160,056,755
16.5 164,367,914
17.5 161,577,154
18.5 155,121,739
19.5 147,681,891
20.5 140,353,464
21. 5 130,835,384
22.5 123,914,308
23.5 116,643,079
24.5 110,108,167
25.5 101,307,965
26.5 93,147,106
27.5 87,304,103
28.5 82,061,438
29.5 76,850,644
30.5 72,983,444
31. 5 65,240,530
32.5 59,066,813
33.5 53,500,255
34.5 47,062,151
35.5 39,906,376
36.5 34,693,397
37.5 29,975,251
38.5 25,524,580
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
1,059,148 0.0027
8,075,327 0.0214
3,481,461 0.0099
2,798,059 0.0083
2,534,462 0.0079
2,068,042 0.0068
2,818,862 0.0096
2,684,393 0.0097
2,714,668 0.0108
2,023,996 0.0093
1,944,000 0.0099
2,391,473 0.0136
2,328,431 0.0144
2,198,261 0.0134
2,681,189 0.0164
3,004,216 0.0185
2,352,789 0.0147
1,329, 946 0.0081
1,548,310 0.0096
1,781,999 0.0115
2,076,696 0.0141
2,271,925 0.0162
1,990,015 0.0152
1,720,437 0.0139
2,145,264 0.0184
2,003,828 0.0182
1,575,908 0.0156
1,690,274 0.0181
1,653,372 0.0189
1,485,545 0.0181
1,671,093 0.0217
1,248,005 o. 0171
938,042 0.0144
794,666 0. 0135
711,889 0.0133
627,326 0.0133
584,227 0.0146
498,610 0.0144
445,543 0.0149
378,983 0. 0148
Vll-144
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9973 100.00
0.9786 99.73
0.9901 97.59
0. 9917 96.63
0.9921 95.83
0.9932 95.07
0.9904 94.43
0.9903 93.52
0.9892 92.62
0.9907 91. 62
0.9901 90.77
0.9864 89.87
0.9856 88.65
0.9866 87.38
0.9836 86.21
0.9815 84.79
0.9853 83.23
0.9919 82.00
0.9904 81. 34
0.9885 80.56
0.9859 79.64
0.9838 78.52
0.9848 77.24
0.9861 76.07
0.9816 75.01
0.9818 73.63
0.9844 72.29
0.9819 71.17
0.9811 69.88
0.9819 68.55
0.9783 67.31
0.9829 65.85
0.9856 64.72
0.9865 63.79
0.9867 62.94
0.9867 62.10
0.9854 61. 27
0.9856 60.37
0.9851 59.51
0.9852 58.62
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 205 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1920-2015 EXPERIENCE BAND 1997-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 22,148,201 358,642
40.5 18,815,849 310,178
41. 5 15,508,833 327,062
42.5 12,926,805 216,577
43.5 11,657,066 178,854
44.5 10,319,695 202,117
45.5 9,002,363 258,460
46.5 7,972,990 215,661
47.5 6,965,221 260,073
48.5 6,084,093 151,072
49.5 5,245,849 160,155
50.5 4,473,604 100,370
51. 5 3,975,900 89,530
52.5 3,525,358 89,126
53.5 3,111,143 69,597
54.5 2,533,434 51,345
55.5 2,129,853 48,085
56.5 1,816,709 43,871
57.5 1,533,314 36,013
58.5 1,229,266 79,944
59.5 972,761 65,848
60.5 781,714 69,448
61.5 585,252 20,395
62.5 458,809 13,369
63.5 371,103 12,427
64.5 215,797 6,993
65.5 130,024 3,604
66.5 102,380 9,418
67.5 54,652 6,832
68.5 32,015 1,414
69.5 17,609 1,338
70.5 5,867 374
71.5 2,079 92
72.5 1,256 347
73.5
74.5
75.5
76.5 1,920
77.5 1,920
78.5 1,920 1,920
79.5
~ EiannettF/eming Vll-145
RETMT
RATIO
0.0162
0.0165
0. 0211
0.0168
0.0153
0.0196
0.0287
0.0270
0.0373
0.0248
0.0305
0.0224
0.0225
0.0253
0.0224
0.0203
0.0226
0.0241
0.0235
0.0650
0. 0677
0.0888
0.0348
0.0291
0.0335
0.0324
0.0277
0.0920
0.1250
0.0442
0.0760
0.0637
0.0444
0.2760
0.0000
0.0000
1.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9838 57.75
0.9835 56.82
0.9789 55.88
0.9832 54.70
0.9847 53.78
0.9804 52. 96
0. 9713 51. 92
0.9730 50.43
0.9627 49. 07
0.9752 47.23
0.9695 46.06
0.9776 44.66
0.9775 43.65
0.9747 42.67
0.9776 41.59
0.9797 40.66
0.9774 39.84
0.9759 38.94
0.9765 38.00
0.9350 37 .11
0.9323 34.69
0. 9112 32.34
0.9652 29.47
0.9709 28.44
0.9665 27.61
0. 9676 26.69
0.9723 25.82
0.9080 25.11
0.8750 22.80
0.9558 19.95
0.9240 19.07
0.9363 17.62
0.9556 16.50
0.7240 15.77
11.41
Idaho Power Company
December 31, 2015
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ACCOUNT 369 SERVICES
ORIGINAL AND SMOOTH SURVIVOR CURVES
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 207 of 529
PLACEMENT BAND 1922-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 33,292,383
0.5 33,665,003
1. 5 34,486,652
2.5 35,904,734
3.5 37,439,796
4.5 38,228,105
5.5 39,130,479
6.5 38,201,613
7.5 37,050,810
8.5 35,006,921
9.5 32,915,230
10.5 31,423,102
11. 5 30,226,093
12.5 29,152,691
13.5 27,346,153
14. 5 25,617,648
15.5 23,825,408
16.5 22,572,742
17.5 23,787,397
18.5 23,968,308
19.5 22,932,899
20.5 21,866,854
21. 5 20,938,123
22.5 19,185,389
23.5 18,625,986
24.5 17,516,758
25.5 17,502,747
26.5 16,618,154
27.5 15,606,479
28.5 14,800,383
29.5 13,775,906
30.5 12,755,313
31.5 11,741,076
32.5 10,788,623
33.5 9,898,448
34.5 9,296,263
35.5 7,671,559
36.5 6,461,629
37.5 5,453,866
38.5 4,572,232
~ EiannettF/eming
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
99,006 0.0030
365,282 0.0109
153,096 0.0044
150,301 0.0042
139,259 0.0037
177,648 0.0046
195,268 0.0050
253,689 0.0066
245,890 0.0066
130,511 0.0037
137,060 0.0042
187,782 0.0060
177,594 0.0059
238,013 0.0082
297,966 0.0109
307,920 0.0120
89,566 0.0038
96,993 0.0043
76,048 0.0032
101,680 0.0042
89,908 0.0039
91,807 0.0042
153,918 0.0074
115,352 0.0060
85,352 0.0046
92,066 0.0053
79,255 0.0045
88, 941 0.0054
95,473 0.0061
66,377 0.0045
81,678 0.0059
92,768 0.0073
54,361 0.0046
56,017 0.0052
39,109 0.0040
36,505 0.0039
32,325 0.0042
24,907 0.0039
20,050 0.0037
16,752 0.0037
Vll-147
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9970 100.00
0.9891 99.70
0.9956 98.62
0.9958 98.18
0.9963 97.77
0.9954 97.41
0.9950 96.96
0.9934 96 .47
0.9934 95.83
0. 9963 95.20
0.9958 94.84
0.9940 94.45
0.9941 93.88
0.9918 93.33
0.9891 92.57
0.9880 91.56
0.9962 90.46
0.9957 90.12
0. 9968 89.73
0.9958 89.44
0.9961 89.06
0.9958 88.72
0.9926 88.34
0.9940 87.69
0.9954 87.17
0.9947 86.77
0.9955 86.31
0.9946 85.92
0.9939 85.46
0.9955 84. 94
0.9941 84.56
0.9927 84.06
0.9954 83.44
0.9948 83.06
0.9960 82.63
0. 9961 82.30
0.9958 81. 98
0.9961 81. 63
0. 9963 81. 32
0.9963 81. 02
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 208 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1922-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 3,742,441
40.5 2,542,025
41.5 2,367,611
42.5 1,749,319
43.5 1,250,152
44.5 878,821
45.5 604,195
46.5 420,359
47.5 304,037
48.5 218,220
49.5 152,347
50.5 101,451
51.5 69,645
52.5 45,649
53.5 26,978
54.5 15,674
55.5 7,455
56.5 2,288
57.5 360
58.5 44
59.S 35
60.5
61. 5
62.5
63.5
64. 5
65.5
66.5
67.5
68.5
69.5
70.5
71. 5
72.5
73.5
74.5 18
75.5 18
76.5 18
77.5
~ EiannettF/eming
RETIREMENTS
DURING AGE
INTERVAL
13,156
8,922
8,736
6,666
6,438
20,299
9,345
7,147
6,117
2,616
4,800
1,598
366
245
368
1,234
270
388
97
6
0
18
Vll-148
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0.0035
0.0035
0.0037
0.0038
0.0052
0.0231
0.0155
0.0170
0.0201
0.0120
0.0315
0.0157
0.0052
0.0054
0.0137
0.0787
0.0362
0 .1696
0.2687
0.1470
0.0142
0.0000
0.0000
1.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9965 80.72
0. 9965 80.44
0.9963 80.15
0.9962 79.86
0.9948 79.55
0.9769 79.14
0.9845 77.32
0.9830 76.12
0.9799 74.83
0.9880 73.32
0.9685 72 .44
0.9843 70.16
0.9948 69.05
0.9946 68.69
0.9863 68.32
0.9213 67.39
0. 9638 62.08
0.8304 59.83
0.7313 49. 69
0.8530 36.34
0.9858 31. 00
30.56
Idaho Power Company
December 31, 2015
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ACCOUNTS 370 METERS
ORIGINAL AND SMOOTH SURVIVOR CURVES
·-·----·-·----
ORIGINAL CURVE • 1997-2015 EXPERIENCE
___ _ 1941-2015 PLACEMENTS -----------
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 210 of 529
PLACEMENT BAND 1941-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 49,165,138
0.5 50,414,496
1.5 48,970,226
2.5 49,953,751
3.5 47,432,873
4.5 40,094,450
5.5 37,418,143
6.5 33,253,743
7.5 29,314,961
8.5 27,591,210
9.5 25,862,333
10.5 23,712,673
11.5 22,461,426
12.5 21,455,835
13 .5 21,343,984
14.5 19,295,450
15.5 18,219,361
16.5 19,686,592
17.5 18,298,909
18.5 16,859,180
19.5 15,807,577
20.5 14,619,204
21. 5 13,523,576
22.5 12,562,094
23.5 11,977,216
24.5 11,473,819
25.5 10,971,687
26.5 10,464,777
27.5 10,079,459
28.5 9,440,444
29.5 8,917,372
30.5 8,512,239
31.5 7,966,522
32.5 6,723,318
33.5 5,983,374
34.5 5,167,209
35.5 3,508,336
36.5 2,917,334
37.5 2,372,711
38.5 1,890,379
~ Gannett Fleming
IDAHO POWER COMPANY
ACCOUNTS 370 METERS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
732,829 0.0149
1,587,166 0.0315
788,879 0.0161
740,634 0. 0148
723,299 0.0152
715,836 0.0179
1,889,816 0.0505
1,680,892 0.0505
423,359 0.0144
326,398 0. 0118
402,098 0.0155
521,243 0.0220
525,425 0.0234
423,058 0.0197
271,758 0.0127
292,178 0.0151
302,160 0.0166
306,648 0.0156
702,100 0.0384
346,275 0.0205
396,426 0.0251
246,968 0.0169
300,965 0.0223
216,975 0.0173
118, 722 0.0099
120,979 0.0105
183,097 0.0167
150,998 0.0144
139,390 0.0138
82,018 0.0087
177,915 0.0200
50,172 0.0059
52,545 0.0066
66,248 0.0099
60,131 0.0100
58,817 0.0114
42,818 0.0122
54,213 0.0186
24,570 0.0104
21,267 0. 0112
Vll-150
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9851 100.00
0.9685 98.51
0.9839 95.41
0.9852 93.87
0.9848 92.48
0.9821 91.07
0.9495 89.44
0.9495 84.93
0.9856 80.63
0.9882 79.47
0.9845 78.53
0.9780 77. 31
0.9766 75.61
0.9803 73.84
0.9873 72 .38
0.9849 71. 46
0.9834 70.38
0.9844 69.21
0. 9616 68.13
0.9795 65.52
0.9749 64.17
0.9831 62.57
0.9777 61.51
0.9827 60.14
0.9901 59.10
0.9895 58.51
0.9833 57.90
0.9856 56.93
0.9862 56.11
0.9913 55.33
0.9800 54.85
0.9941 53.76
0.9934 53.44
0.9901 53.09
0.9900 52.57
0.9886 52.04
0.9878 51. 45
0.9814 50.82
0. 9896 49. 87
0.9888 49. 36
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 211 of 529
IDAHO POWER COMPANY
ACCOUNTS 370 METERS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1941-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
39.5 1,527,252
40.5 1,222,878
41.5 1,019,040
42.5 849,144
43.5 735,324
44.5 640,881
45.5 541,832
46.5 459,920
47.5 384,251
48.5 327,640
49.5 277,541
50.5 229,373
51.5 189,664
52.5 158,268
53.5 129,407
54.5 108,924
55.5 93,107
56.5 79,083
57.5 65,156
58.5 54, 961
59.5 47,053
60.5 41,576
61. 5 32,451
62.5 23,794
63.5 18,137
64. 5 10,810
65.5 5,294
66.5 2,194
67.5 351
68.5
~ Gannett Fleming
RETIREMENTS
DURING AGE
INTERVAL
17,771
13, 999
11,432
9,419
7,546
9,791
6,912
8,122
6,733
5,945
5,673
3,143
2,296
3,169
2,001
1,107
1,033
2,737
714
613
521
415
637
683
946
955
1,210
766
351
Vll-151
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0. 0116
0.0114
0. 0112
0. 0111
0.0103
0.0153
0.0128
0. 0177
0.0175
0.0181
0.0204
0.0137
0.0121
0.0200
0.0155
0.0102
0. 0111
0.0346
0. 0110
0. 0112
0. 0111
0.0100
0. 0196
0.0287
0.0521
0.0883
0.2286
0.3492
1.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9884 48.80
0.9886 48.23
0.9888 47.68
0.9889 47.15
0.9897 46.62
0.9847 46.15
0.9872 45.44
0.9823 44.86
0.9825 44.07
0.9819 43.30
0. 9796 42.51
0.9863 41.64
0.9879 41. 07
0.9800 40.57
0.9845 39.76
0.9898 39.15
0.9889 38.75
0.9654 38.32
0.9890 36.99
0.9888 36.59
0.9889 36.18
0.9900 35.78
0.9804 35.42
0. 9713 34.73
0.9479 33.73
0.9117 31.97
0.7714 29.15
0.6508 22.48
14.63
Idaho Power Company
December 31, 2015
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ACCOUNT 370.1 METERS -AMI
ORIGINAL AND SMOOTH SURVIVOR CURVES
. --~ ••• ORIGINAL CURVE a 2007-2015 EXPERIENCE
• • m a . 2004-2015 PLACEMENTS ....•......
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 213 of 529
IDAHO POWER COMPANY
ACCOUNT 370.1 METERS -AMI
PLACEMENT BAND 2004-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 65,920,111
0.5 61,911,780
1.5 55,738,404
2.5 54,168,442
3.5 56,479,116
4.5 39,450,897
5.5 21,930,314
6.5 4,981,507
7.5 4,803,861
8.5 4,445,916
9.5 4,444,892
10.5 4,402,261
11.5
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2007-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
4,997 0.0001
67,159 0. 0011
1,472,968 0.0264
594,260 0. 0110
237,146 0.0042
17,008 0.0004
4,345 0.0002
142,151 0.0285
14,507 0.0030
0.0000
33,716 0.0076
0.0000
Vll-153
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9999 100.00
0.9989 99.99
0.9736 99.88
0.9890 97.24
0.9958 96.18
0.9996 95. 77
0.9998 95.73
0.9715 95. 71
0.9970 92.98
1. 0000 92. 70
0.9924 92. 70
1. 0000 92.00
92.00
Idaho Power Company
December 31, 2015
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ACCOUNT 371.2 INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL AND SMOOTH SURVIVOR CURVES
i ----------~-----
ORIGINAL CURVE a 1997-2015 EXPERIENCE
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----
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 215 of 529
ACCOUNT 371.2
PLACEMENT BAND 1955-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 2,197,787
0.5 2,214,280
1.5 2,178,239
2.5 2,149,473
3.5 3,239,185
4.5 3,145,274
5.5 2,960,837
6.5 2,765,036
7.5 2,593,481
8.5 2,355,022
9.5 2,202,184
10.5 2,052,027
11. 5 1,932,938
12.5 1,857,514
13. 5 1,712,045
14.5 1,581,080
15.5 1,478,457
16.5 1,456,027
17.5 1,435,821
18.5 1,259,950
19.5 1,164,577
20.5 1,083,490
21. 5 992,223
22.5 10,643
23.5 9,563
24.5 9,340
25.5 8,005
26.5 7,007
27.5 6,934
28.5 7,398
29.5 7,265
30.5 6,472
31. 5 4,842
32.5 4,502
33.5 2,376
34.5 501
35.5
~ Eiannett Fleming
IDAHO POWER COMPANY
INSTALLATIONS ON CUSTOMER PREMISES
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
11,433 0.0052
41,609 0.0188
47,983 0.0220
35,930 0.0167
41,848 0. 0129
44,036 0. 0140
39,651 0. 0134
54,562 0.0197
70,198 0. 0271
65,616 0.0279
51,502 0.0234
38,199 0.0186
43,739 0.0226
50,112 0.0270
63,753 0. 03 72
87,161 0.0551
33,457 0.0226
20,366 0.0140
26,247 0.0183
20,022 0.0159
16,895 0. 0145
10,207 0.0094
4,973 0.0050
639 0.0601
0.0000
1,335 0.1430
1,131 0.1413
72 0.0103
200 0.0288
133 0.0179
0.0000
1,630 0.2518
193 0.0399
2,126 0.4721
1,159 0.4879
386 0. 7721
Vll-155
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9948 100.00
0.9812 99.48
0.9780 97.61
0.9833 95.46
0. 9871 93.86
0.9860 92.65
0.9866 91. 35
0.9803 90.13
0. 9729 88.35
0.9721 85.96
0.9766 83.57
0.9814 81.61
0.9774 80.09
0.9730 78.28
0. 9628 76.17
0. 944 9 73.33
0.9774 69.29
0.9860 67.72
0.9817 66.77
0.9841 65.55
0.9855 64.51
0.9906 63.58
0.9950 62.98
0.9399 62.66
1.0000 58.90
0.8570 58.90
0.8587 50.48
0.9897 43.35
0. 9712 42.90
0.9821 41.66
1.0000 40.91
0.7482 40.91
0. 9601 30.61
0.5279 29.39
0.5121 15.51
0.2279 7.94
1. 81
Idaho Power Company
December 31, 2015
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ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL AND SMOOTH SURVIVOR CURVES
ORIGINAL CURVE • 1997-2015 EXPERIENCE
, . ... 1954-2015 PLACEMENTS
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Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 217 of 529
ACCOUNT 373.2
PLACEMENT BAND 1954-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 2,035,150
0.5 2,156,175
1. 5 2,203,778
2.5 2,231,457
3.5 2,327,546
4.5 2,345,771
5.5 2,216,429
6.5 2,083,048
7.5 2,022,918
8.5 1,874,716
9.5 1,867,812
10.5 2,300,737
11.5 2,611,846
12.5 2,926,062
13. 5 2,903,700
14.5 2,832,610
15.5 2,735,605
16.5 2,792,270
17.5 2,815,074
18.5 2,613,211
19.5 2,489,903
20.5 2,424,911
21.5 2,363,510
22.5 2,251,094
23.5 2,198,923
24.5 2,194,850
25.5 2,193,688
26.5 2,144,259
27.5 2,107,499
28.5 1,982,740
29.5 1,486,055
30.5 1,123,950
31. 5 789,750
32.5 661,596
33.5 613,729
34.5 601,343
35.5 564,252
36.5 525,360
37.5 453,657
38.5 389,157
~ 6annettF/eming
IDAHO POWER COMPANY
STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1997-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
3,217 0. 0016
15,222 0. 0071
11,305 0.0051
22,148 0.0099
17,749 0.0076
18,366 0.0078
25,753 0. 0116
32,820 0.0158
30,675 0.0152
27,768 0. 0148
26,882 0.0144
32,634 0.0142
51,177 0. 0196
44,465 0.0152
45,439 0.0156
43,474 0.0153
21,010 0.0077
22,101 0.0079
35,780 0.0127
26,767 0.0102
23,739 0.0095
43,845 0.0181
31,760 0.0134
36,346 0.0161
23,651 0.0108
25,528 0.0116
22,460 0.0102
20,025 0.0093
20,763 0.0099
18,077 0. 0091
18,463 0.0124
14,230 0.0127
9,847 0.0125
7,540 0. 0114
2,684 0.0044
2,776 0.0046
2,531 0.0045
1,967 0.0037
1,695 0.0037
1,442 0.0037
Vll-157
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9984 100.00
0.9929 99.84
0. 994 9 99.14
0.9901 98.63
0.9924 97.65
0.9922 96.90
0.9884 96.15
0.9842 95.03
0.9848 93.53
0.9852 92 .11
0.9856 90.75
0.9858 89.44
0.9804 88.17
0.9848 86.45
0.9844 85.13
0.9847 83.80
0.9923 82.51
0.9921 81.88
0.9873 81. 23
0.9898 80.20
0.9905 79.38
0.9819 78.62
0.9866 77.20
0.9839 76.16
0.9892 74.93
0.9884 74.13
0.9898 73.27
0.9907 72.52
0.9901 71. 84
0.9909 71.13
0.9876 70.48
0.9873 69.61
0.9875 68. 72
0.9886 67.87
0.9956 67.09
0.9954 66.80
0.9955 66.49
0. 9963 66.19
0.9963 65.95
0.9963 65.70
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 218 of 529
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1954-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 339,324 1,377
40.5 284,273 1,081
41.5 242,801 1,157
42.5 207,261 672
43.5 176,214 761
44.5 147,845 821
45.5 132,129 730
46.5 110, 953 3,889
47.5 91,320 1,138
48.5 74,754 403
49.5 57,055 1,961
50.5 42,255 313
51.5 33,086 108
52.5 25,282 94
53.5 20,992 99
54.5 12,923 42
55.5 8,276 28
56.5 5,097 16
57.5 2,972 9
58.5 1,694 6
59.5 880 39
60.5 183 o
61. 5
~ 6annettF/eming Vll-158
EXPERIENCE BAND 1997-2015
RETMT
RATIO
0.0041
0.0038
0.0048
0.0032
0.0043
0.0056
0.0055
0.0351
0.0125
0.0054
0.0344
0.0074
0.0033
0.0037
0.0047
0.0032
0.0034
0.0032
0.0032
0.0036
0.0438
0.0015
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9959 65.46
0.9962 65.19
0.9952 64. 94
o. 9968 64.63
0.9957 64.42
0.9944 64.15
0.9945 63.79
o. 964 9 63.44
0.9875 61.21
0.9946 60.45
o. 9656 60.12
0.9926 58.06
0.9967 57.63
0.9963 57.44
0.9953 57.23
o. 9968 56.96
o. 9966 56.77
0.9968 56.58
0.9968 56.40
0.9964 56.22
0.9562 56.01
0.9985 53.56
53.48
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS -CHQ BUILDING
ORIGINAL AND SMOOTH SURVIVOR CURVES
·"" -----------·---···~ " ORIGINAL CURVE a 1996-2015 EXPERIENCE
""""""""""" "1991-2015 PLACEMENTS •• ....
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 220 of 529
IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS -CHQ BUILDING
PLACEMENT BAND 1991-2015
AGE AT
BEGIN OF
INTERVAL
o.o
0.5
1. 5
2.5
3.5
4.5
5.5
6.5
7.5
8.5
9.5
10.5
11. 5
12.5
13.5
14.5
15.5
16.5
17.5
18.5
19.5
20.5
21. 5
22.5
23.5
24.5
EXPOSURES AT
BEGINNING OF
AGE INTERVAL
7,858,284
6,847,748
6,379,628
5,363,600
5,463,542
27,390,479
27,085,512
26,823,073
26,725,648
26,014,865
25,901,220
25,366,141
24,544,766
24,060,225
23,903,712
23,783,020
23,688,185
23,485,515
23,007,481
22,830,196
22,487,486
22,402,709
22,128,039
22,091,906
21,069,959
~ EiannettF/eming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE
INTERVAL
5,800
8,052
7,181
12,000
42,425
38,868
38,525
4,700
127,345
25,000
69,426
82,456
361,180
1,130
312,394
81,898
88,146
13,560
510,535
8,600
Vll-160
RETMT
RATIO
0.0000
0.0000
0.0000
0. 0011
0.0000
0.0003
0.0003
0.0004
0.0016
0.0000
0.0015
0.0015
0.0002
0.0053
0.0010
0. 0029
0.0035
0.0154
0.0000
0.0137
0.0036
0.0039
0.0006
0. 0231
0.0004
SURV
RATIO
1.0000
1. 0000
1.0000
0.9989
1.0000
0.9997
0.9997
0.9996
0.9984
1.0000
0.9985
0.9985
0.9998
0.9947
0.9990
0. 9971
0.9965
0.9846
1.0000
0.9863
0.9964
0. 9961
0.9994
0.9769
0.9996
PCT SURV
BEGIN OF
INTERVAL
100.00
100.00
100.00
100.00
99.89
99.89
99.86
99.84
99.79
99.63
99.63
99.48
99.33
99.31
98.79
98.68
98.40
98.05
96. 55
96. 54
95.22
94.87
94.50
94.44
92.26
92.22
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
ORIGINAL AND SMOOTH SURVIVOR CURVES
--------------------.. I! ORIGINAL CURVE • 1996·2015 EXPERIENCE ~ 1919· 2015 PLACEMENTS
~ I•··· ......
--.~ .... '\ ... ....... ~-.. ••
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20 40 60 80 100 120
AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 222 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 58,449,187
0.5 54,227,221
1.5 53,047, 119
2.5 45,459,083
3.5 38,289,430
4.5 30,837,972
5.5 29,672,970
6.5 25,483,674
7.5 22,700,426
8.5 18,688,854
9.5 18,336,652
10.5 21,596,131
11.5 21,077,582
12.5 25,539,551
13.5 26,518,670
14,5 23,539,317
15.5 24,740,158
16.5 21,614,486
17.5 21,837,098
18.5 20,349,479
19.5 20,036,904
20.5 19,853,173
21. 5 15,957,560
22.5 14,354,090
23.5 13,059,637
24.5 12,390,513
25.5 12,113,425
26.5 12,143,145
27.5 12,001,535
28.5 12,243,787
29.5 11,941,236
30.5 7,979,822
31.5 7,663,023
32.5 4,263,193
33.5 2,999,456
34,5 2,537,437
35.5 1,859,791
36.5 1,773,486
37.5 1,494,403
38.5 1,435,929
~ Gannett Fleming
ORIGINAL LIFE TABLE
EXPERIENCE BAND 1996-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
2,020 0.0000
18,900 0.0004
89,780 0.0023
9,017 0.0003
12,576 0.0004
75,445 0.0030
53,490 0.0024
22,119 0.0012
133,479 0.0073
30,992 0. 0014
7,279 0.0003
83,189 0.0033
92,288 0.0035
26,088 0.0011
273,285 0. 0110
31,124 0, 0014
197,206 0.0090
387,493 0.0190
340,462 0.0170
1,715,620 0.0864
12,452 0.0008
61,598 0.0043
160,976 0.0123
192,883 0.0156
293,243 0.0242
74,069 0.0061
95,238 0.0079
39,654 0.0032
225,381 0.0189
23,887 0.0030
38,200 0.0050
28,744 0.0067
6,289 0.0021
1,801 0.0007
3,481 0.0019
5,191 0.0029
1,000 0.0007
5,325 0.0037
Vll-162
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1. 0000 100.00
1.0000 100.00
1.0000 100.00
0.9996 100.00
0.9977 99.95
0.9997 99.72
0.9996 99.69
0.9970 99.65
0.9976 99.35
0.9988 99.12
0.9927 99.00
0.9986 98.28
0.9997 98,14
0. 9967 98.11
0. 9965 97,79
0.9989 97.45
0.9890 97.34
0.9986 96.26
0.9910 96.13
0.9810 95.26
0.9830 93.44
0.9136 91. 86
0.9992 83.92
0.9957 83.85
0.9877 83.49
0.9844 82.46
0.9758 81.18
0.9939 79.21
0.9921 78.73
0.9968 78.11
0. 9811 77.85
0.9970 76.38
0.9950 76.16
0.9933 75.78
0.9979 75.26
0.9993 75 .11
0.9981 75,05
0. 9971 74.91
0.9993 74.69
0. 9963 74.64
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 223 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE,
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
39.5 1,233,431 151
40.5 1,216,963
41.5 1,090,123 4,967
42.5 1,081,598 1,592
43.5 1,076,031 6,388
44.5 1,138,635 3,182
45.5 1,141,580 7,779
46.5 1,129,173 2,437
47.5 1,085,926 5,596
48.5 1,067,771 4,899
49.5 999,385 18,056
50.5 778,069 17,477
51.5 482,265
52.5 475,625
53.5 426,839 500
54.5 423,528 5,009
55.5 385,438 4,164
56.5 459,496
57.5 354,463 3,963
58.5 329,675
59.5 313,922
60.5 313,184 470
61. 5 203,704
62.5 196,409
63.5 196,409
64.5 112,535
65.5 105,098
66.5 102,677
67.5 102,658
68.5 99,636
69.5 97,135
70.5 97,009
71.5 97,009
72. 5 97,009
73.5 96,891
74.5 96,891
75.5 91,696
76.5 1,594
77. 5 1,594
78.5 1,484
~ Gannett Fleming Vll-163
CONT.
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0001
0.0000
0. 0046
0.0015
0.0059
0.0028
0.0068
0.0022
0.0052
0.0046
0.0181
0.0225
0.0000
0.0000
0.0012
0. 0118
0.0108
0.0000
0.0112
0.0000
0.0000
0.0015
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
0.9999 74.37
1.0000 74.36
0.9954 74.36
0.9985 74.02
0.9941 73.91
0. 9972 73.47
0.9932 73.27
0.9978 72.77
0.9948 72 .61
0.9954 72.24
0.9819 71. 90
0.9775 70.61
1.0000 69.02
1.0000 69.02
0.9988 69.02
0.9882 68.94
0.9892 68.12
1.0000 67.39
0.9888 67.39
1.0000 66.63
1.0000 66.63
0.9985 66.63
1.0000 66.53
1.0000 66.53
1. 0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1. 0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1. 0000 66.53
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 224 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1919-2015
AGE AT EXPOSURES AT RETIREMENTS
BEGIN OF BEGINNING OF DURING AGE
INTERVAL AGE INTERVAL INTERVAL
79.5 1,484
80.5 1,484
81.5 1,484
82.5 1,484
83.5 11484
84.5 1,484
85.5 1,484
86.5 49
87.5 49
88.5 49
89.5 49
90.5 49
91. 5 49
92.5 49
93.5 49
94.5 49
95.5 49
96. 5
~ EiannettF/eming Vll-164
EXPERIENCE BAND 1996-2015
RETMT
RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1.0000 66.53
1. 0000 66.53
1.0000 66.53
66.53
Idaho Power Company
December 31, 2015
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IDAHO POWER COMPANY
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -AIRCRAFT
ORIGINAL AND SMOOTH SURVIVOR CURVES
~ ORIGINAL CURVE a 2002-2015 EXPERIENCE
2002-2015 PLACEMENTS •....... . ...
\ . \.
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AGE IN YEARS
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 226 of 529
ACCOUNT 392.3
PLACEMENT BAND 2002-2015
AGE AT EXPOSURES AT
BEGIN OF BEGINNING OF
INTERVAL AGE INTERVAL
0.0 5,193,578
0.5 3,015,375
1. 5 3,015,375
2.5 2,590,093
3.5 2,590,093
4.5 2,580,220
5.5 2,580,220
6.5 2,580,220
7.5 2,580,220
8.5 2,580,220
9.5 2,580,220
10.5 2,044,748
11.5 1,989,363
12.5 1,759,900
13.5
~ Gannett Fleming
IDAHO POWER COMPANY
TRANSPORTATION EQUIPMENT -AIRCRAFT
ORIGINAL LIFE TABLE
EXPERIENCE BAND 2002-2015
RETIREMENTS
DURING AGE RETMT
INTERVAL RATIO
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
535,472 0.2075
0.0000
95,000 0.0478
0.0000
Vll-166
PCT SURV
SURV BEGIN OF
RATIO INTERVAL
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1.0000 100.00
1. 0000 100.00
0.7925 100.00
1.0000 79.25
0.9522 79.25
1. 0000 75.46
75.46
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 227 of 529
~ liannettFleming
PART VIII. NET SALVAGE STATISTICS
Vlll-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 228 of 529
IDAHO POWER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1996 2,435 2,408 99 6, 775-278-
1997 134,402 31,178 23 135 0
1998 8,340
1999 47,200 73 0 7,103 15
2000 16,931 67 0 6,537 39
2001 2,338 0 0
2002 33,069 0 0
2003 36,668 0 0
2004
2005 40,709 0 0
2006 271,303 0 0
2007 57,744 25,654 44 0
2008 266,953 26,006 10 0
2009 305,737 8,368 3 0
2010 1,809,612 33,971 2 0
2011 1,335,178 484,385 36 32,283 2
2012 510,858 629,358 123 0
2013 4,584,701 77,653 2 3,333 0
2014 1,213,372 268,265 22 250 0
2015 587,492 12,504 2 0
TOTAL 11,256,703 1,608,228 14 42,866 0
THREE-YEAR MOVING AVERAGES
96-98 45,613 13,975 31 2,213-5-
97-99 60,534 13,197 22 2,413 4
98-00 21,377 2,827 13 4,547 21
99-01 22,157 47 0 4,547 21
00-02 17,446 22 0 2,179 12
01-03 24,025 0 0
02-04 23,246 0 0
03-05 25,792 0 0
04-06 104,004 0 0
05-07 123,252 8,551 7 0
06-08 198,667 17,220 9 0
07-09 210,145 20,009 10 0
08-10 794,101 22,781 3 0
09-11 1,150,176 175,574 15 10,761 1
10-12 1,218,549 382,571 31 10,761 1
11-13 2,143,579 397,132 19 11,872 1
~ EiannettF/eming Vlll-2
NET
SALVAGE
AMOUNT
9,183-
31,043-
8,340-
7,031
6,470
25,654-
26,006-
8,368-
33,971-
452,102-
629,358-
74,319-
268,015-
12,504-
1,565,362-
16,188-
10,784-
l, 720
4,500
2,157
8,551-
17,220-
20,009-
22,781-
164,813-
371,810-
385,260-
Idaho Power Company
December 31, 2015
PCT
377-
23-
15
38
0
0
0
0
0
44-
10-
3-
2-
34-
123 -
2-
22-
2-
14-
35-
18-
8
20
12
0
0
0
0
7-
9-
10-
3-
14-
31-
18-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 229 of 529
IDAHO POWER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 2,102,977 325,092 15 1,194 0
13-15 2,128,522 119,474 6 1,194 0
FIVE-YEAR AVERAGE
11-15 1,646,320 294,433 18 7,173 0
~ 6annettF/eming Vlll-3
NET
SALVAGE
AMOUNT
323,897-
118,279-
287,260-
Idaho Power Company
December 31, 2015
PCT
15-
6-
17-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 230 of 529
.l>.CCOUNTS
REGULAR
YEAR RETIREMENTS
1996 2,946,063
1997 1,460,880
1998
1999 1,951,486
2000 406,658
2001 71,880
2002 1,768,650
2003 1,163,073
2004
2005 1,535,903
2006 4,485,105
2007 5,413,853
2008 7,731,971
2009 16,284,072
2010 14,017,871
2011 9,249,301
2012 131073,353
2013 7,263,672
2014 10,490,606
2015 12,546,647
TOTAL 111,861,045
THREE-YEAR MOVING AVERAGES
96-98 11468,981
97-99 1,137,455
98-00 786,048
99-01 810,008
00-02 749,063
01-03 1,001,201
02-04 977,241
03-05 899,659
04-06 2,007,003
05-07 3,811,620
06-08 5,876,976
07-09 9,809,965
08-10 12,677,971
09-11 13,183,748
10-12 12,113, 508
11-13 9,862,109
~ Gannett Fleming
IDA.'lO POWER COMPA..>;Y
312.1 AND 312.2 !30ILER PLANT EQU!PMENT
SUMMARY OF EOOK
COST OF
REMOVAL
AMOUNT PCT
23lr297 8
65,690 4
13,266
61,536 3
4,427 1
0
5 0
0
0
0
1,406,712 26
1,642,471 21
3,117,260 19
2,102,744 15
993,517 11
359, 747-3-
1;717,385 24
488,217 5
3,0421403 24
14,527,182 13
103,417 7
46,830 4
26,410 3
21,988 3
1,477 0
2 0
2 0
0
0
468,904 12
1,016,394 17
2,055,481 21
2,287,492 18
2,0711174 16
912,171 8
783,718 8
V!ll-4
SALVAGE
GROSS
Si'.LVAGE
AMOUNT PCT
263 0
102,069 7
53, 988 3
320-0
0
0
0
0
0
33,325 1
120,638 2
50,726 0
189,775 1
70,553 1
186,170 1
61,034 1
43, 920 0
148,347 1
1,060,488 1
34, 111 2
52,019 5
17,889 2
17,889 2
107-0
0
a
0
0
11,108 0
51,321 l
68,230 l
120,380 1
103,585 1
148,833 1
105, 919 l
NET
SALVAGE
AMOUNT
231,034-
36,379
131266-
7,548-
4,747-
5-
1,373,387-
1,521, 833-
3,066,534-
1,912,968·
922,964-
545,917
1,656,351-
444,297-
2,894,056-
13,466, 695-
69,307-
5,188
8,520-
4,098-
1,584-
2-
2-
457,796-
965,073-
l,987,251-
2,167,112-
1,967,489
763,339-
677, 799·
Idaho Power Company
December 31, 2015
PCT
g ..
2
0
1-
0
a
0
Q
0
25-
20-
19-
14-
10-
4
23-
4-
23-
12-
5-
0
1-
1-
0
0
0
0
0
12-
16-
20-
17-
15-
6-
7-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 231 of 529
ACCOUNTS
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 10,275,877
13-15 10,100,308
FIVE-YEAR AVERAGE
11-15 10,524,716
~ EiannettF/eming
IDAHO POWER COM!?JI..NY
312.l AND 312.2 BOILER !?LANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT
615,285 6
1,749,335 17
1,176,355 11
Vll!-5
AMOUNT PCT
97,041 1
84,434 1
102,005 1
AMOUNT
518,244-
1,664,901
l,074,350-
Idaho Power Company
December 31, 2015
PCT
5-
16-
10-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 232 of 529
IDAHO FOWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
1996 1,065,470 92,645 9 23,434
1997 251,593 108,390 43 67,350
1998 216
1999 1,699,567 61,822-4-61,091-
2000 638,018 4,034 1 161-
2001
2002 338,778 0
2003 1,504,250 0
2004
2005 112,068 0
2006 2,432,374 0
2007 3,326,718 215,911 6
2008 1,444,724 428,056 30 3,651
2009 3,178,768 168,765 5 166,238
2010 3,616,146 702,425 19 13,732
2011 2,022,617 283,655 14 16,606
2012 4,716,265 239,831 5 11,799
2013 7,181,677 331,268 5 5,040
2014 249,879 201,327 81 61,903
2015 10,791,836 581,567 5 4,798
TOTAL 44,570,749 3,296,268 7 313,300
THREE-YEAR MOVING AVERAGES
96-98 439,021 67,084 15 30,261
97-99 650,386 15,595 2 2,086
98-00 779,195 19,191-2-20,417-
99-01 779,195 19,263-2-20,417-
00-02 325,599 1,344 0 54-
01-03 614,343 0
02-04 614,343 0
03-05 538,773 0
04-06 848,147 0
05-07 1,957,053 71,970 4
06-08 2,401,272 214,656 9 1,217
07-09 2,650,070 270,910 10 56,630
08-10 2,746,546 433,082 16 61,207
09-11 2,939,177 384,948 13 65,525
10-12 3,451,676 408,637 12 14,046
11-13 4,640,186 284,918 6 11,149
~ liannettF/eming Vlll-6
PCT
2
27
4-
0
0
0
0
0
0
0
5
0
1
0
0
25
0
1
7
0
3-
3-
0
0
0
0
0
0
0
2
2
2
0
0
NET
SALVAGE
AMOUNT
69,211-
41,040-
216-
731
4,194-
215,911-
424,405-
2,527-
688,692-
267,048-
228,033-
326,227-
139,424-
576, 770-
2,982, 968-
36,823-
13,508-
1,227-
1,154-
1,398-
71, 970-
213,438-
214, 281-
371,875-
319,423-
394,591-
273,769-
Idaho Power Company
December 31, 2015
PCT
6-
16-
0
1-
0
0
0
0
6-
29-
0
19-
13-
5-
5-
56-
5-
7-
8-
2-
0
0
0
0
0
0
0
4-
9-
8-
14-
11-
11-
6-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 233 of 529
IDAHO POWER COMPANY
ACCOUNT 314 TURBOGENERATOR UNITS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THll.EE-YEAR MOV!NG AVERAGES
12-14 4,049,274 257,475 6 26,247
13-15 6,074,464 371,387 6 23,914
FIVE-YEAR AVERAGE
11-15 4,992,455 327,530 7 20,029
liannettFlemlng Vlll-7
PCT
1
0
0
NET
SALVAGE
AMOUNT
231,228-
3471474-
307,500-
Idaho Power Company
December 31, 2015
PCT
6-
6-
6-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 234 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1996 70,311 170 0 48 0
1997 131,554 2,591 2 8 0
1998
1999 4,722 0 0
2000 17
2001
2002 572,655 0 0
2003
2004
2005 47,352 0 0
2006
2007 62,678 716 1 0
2008 860,134 3,750 0 0
2009 933,816 6,118 1 1,667 0
2010 2,728,385 20,136 1 0
2011 374,396 55,418 15 0
2012 144,087 130,857 91 0
2013 31,703 30,766 97 0
2014 108,610 0 0
2015 157,384 0 0
TOTAL 6,227,787 250,520 4 1,739 0
THREE-YEAR MOVING AVERAGES
96-98 67,288 920 1 19 0
97-99 45,425 864 2 3 0
98-00 1,574 0 6 0
99-01 1,574 0 6 0
00-02 190,885 0 6 0
01-03 190,885 0 0
02-04 190,885 0 0
03-05 15,784 0 0
04-06 15,784 0 0
05-07 36,677 239 1 0
06-08 307,604 1,488 0 0
07-09 618,876 3,528 1 556 0
08-10 1,507,445 10,001 1 556 0
09-11 1,345,532 27,224 2 556 0
10-12 1,082,289 68,804 6 0
11-13 183,395 72,347 39 0
~ EiannettF/eming Vlll-8
NET
SALVAGE
AMOUNT
122-
2,583-
17
716-
3,750-
4,451-
20,136-
55,418-
130,857-
30,766-
248,781-
902-
861-
6
6
6
239-
1,488-
2,972-
9,446-
26,668-
68,804-
72,347-
Idaho Power Company
December 31, 2015
PCT
0
2-
0
0
0
1-
0
0
1-
15-
91-
97-
0
0
4-
1-
2-
0
0
0
0
0
0
0
1-
0
0
1-
2-
6-
3 9-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 235 of 529
IDAHO POWER COMPANY
ACCOUNT 315 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 94,800 53,874 57 0
13-15 99,232 10,255 10 0
FIVE-YEAR AVERAGE
11-15 163,236 43,408 27 0
~ Gannett Fleming Vlll-9
NET
SALVAGE
AMOUNT
53,874-
10,255-
43,408-
Idaho Power Company
December 31, 2015
PCT
57-
10-
27-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 236 of 529
IDAHO POWER COMPANY
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
1996 43,243 45, 564 105
1997 110,167 17-0
1998
1999 141,658 270 0
2000
2001
2002
2003
2004
2005
2006 211,835 0
2007 401,099 0
2008 698,604 0
2009 691,107 7,792 1
2010 325,298 330 0
2011 122,130 1,714 1
2012 390,017 20,435 5
2013 168,568 3,231 2
2014 1,000,051 30,000 3
2015 491,102 250 0
TOTAL 4,794,879 109,568 2
THREE-YEAR MOVING AVERAGES
96-98 51,137 15,182 30
97-99 83,942 84 0
98-00 47,219 90 0
99-01 47,219 90 0
00-02
01-03
02-04
03-05
04-06 70,612 0
05-07 204,311 0
06-08 437,180 0
07-09 596,937 2,597 0
08-10 571,670 2,708 0
09-11 379,511 3,279 1
10-12 279,148 7,493 3
11-13 226,905 8,460 4
~ liannettF/eming Vlll-10
GROSS
SALVAGE
AMOUNT PCT
22 0
374 0
0
228
0
0
10,930 2
13, 724 2
96,677 30
0
40,275 10
0
2,100 0
0
164,330 3
132 0
125 0
76 0
76 0
76
0
0
3,643 1
8,218 1
40,444 7
36,800 10
45,651 16
13,425 6
NET
SALVAGE
AMOUNT
45,542-
391
270-
228
10,930
5,932
96,346
1, 714-
19,840
3,231-
27,900-
250-
54,762
15,050-
41
14-
14-
76
3,643
5,621
37,736
33,521
38,158
4,965
Idaho Power Company
December 31, 2015
PCT
105-
0
0
0
0
2
1
30
1-
5
2-
3-
0
1
29-
0
0
0
0
0
1
1
7
9
14
2
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 237 of 529
IDAHO POWER COMPANY
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 519,545 17,889
13-15 553,240 11,160
FIVE-YEAR AVERAGE
11-15 434,374 11,126
~ EiannettF/eming
GROSS
SALVAGE
PCT AMOUNT
3 14,125
2 700
3 8,475
Vlll-11
PCT
3
0
2
NET
SALVAGE
AMOUNT
3,764-
10,460-
2,651-
Idaho Power Company
December 31, 2015
PCT
1-
2-
1-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 238 of 529
IDAHO POWER COMPANY
ACC01Jl.'1TS 316.8 AND 396 POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 3,673 136 4 301 6 165 4
1962 71,813 21 0 36,368 51 36,347 51
1963 46,203 272 1 20,600 45 20,328 44
1964 5,177 0 2,500 48 2,500 48
1965 32,616 0 6,876 21 6,876 21
1966 15,396 0 3,600 23 3,600 23
1967 7,070 0 2,500 35 2,500 35
1968 20,910 0 7,021 34 7,021 34
1969 29,544 119 0 2,975 10 2,856 10
1970 55, 135 227 0 3,927 7 3,700 7
1971
1972 15,640 0 4,415 28 4,415 28
1973 20,019 0 81311 42 8,311 42
1974 13, 312 0 C 0
1975 9,258 0 17,312 187 17,312 187
1976 28,455 0 7,725 27 7,725 27
1977 300 300
1978 78,317 0 29,179 37 29,179 37
1979 8,689 22 Q 945 ll 923 ll
1980 37,404 0 6,024 16 6,024 16
1981 61, 144 782 l 18,340 30 17,558 29
1982 35 I 013 0 16,570 47 16,570 47
1983 75,704 0 40,420 53 40,420 53
1984 61,046 0 46,425 76 461425 76
1985 154,210 0 69,616 45 69,616 45
1986 470,204 0 181,849 39 181,849 39
1987 37,870 0 68,357 181 68,357 181
1988 34,738 986 3 3,972 11 2,986 9
1989 1,673 0 0 0
1990 83,305 0 18,217 22 18,217 22
1991 107,508 196 0 2,250 2 2,054 2
1992 675,869 0 12:l,383 19 129,383 19
1993 10,943 0 4,155 38 4,155 38
1994 742,357 0 100,227 14 100,227 14
1995 227,971 1,500 1 254,429 112 252,929 111
1996 84.9,429 139 0 453,426 53 453,287 53
1997 271,205 0 1,334 0 1,334 0
1998 176,807 0 64,091 36 64,091 36
1999 87,582 3,126 4 96,114 110 92, 987 106
2000 101,474 0 95,773 94 95,773 94
2001 111,033 0 0 0
2002 26,685 0 14,030 53 14,030 53
~ liannett Fleming Vlll-12 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 239 of 529
IDAHO POWER COMPANY
ACCOUNTS 316.8 AND 396 POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2003 279,842 0 58,006 21 58,006 21
2004 27,567 0 12,420 45 12,420 45
2005 142,603 0 39,560 28 39,560 28 2006 450,791 0 165,092 37 165,092 37
2007 361 0 86,163 86,163
2008 345,591 0 12,731 4 12,731 4 2009 22,682 0 26,082 115 26,082 115
2010 5,961 0 2,055 34 2,055 34
2011 465,384 0 4,701 1 4,701 1 2012 798,747 1,802 0 26,811 3 25,009 3
2013 830,077 12,172 1 62,846 8 50,674 6 2014 677,465 318 0 514,960 76 514,642 76
2015 170,805 0 155,736 91 155,736 91
TOTAL 9,120,275 21,819 0 3,007,017 33 2,985,198 33
THREE-YEAR MOVING AVERAGES
61-63 40,563 143 0 19,090 47 18,947 47
62-64 41,064 98 0 19,823 48 19, 725 48
63-65 27,999 91 0 9,992 36 9,901 35 64-66 17,730 0 4,325 24 4,325 24
65-67 18,361 0 4,325 24 4,325 24
66-68 14,459 0 4,374 30 4,374 30
67-69 19,175 40 0 4,165 22 4,126 22
68-70 35,196 115 0 4,641 13 4,526 13 69-71 28,226 115 0 2,301 8 2,185 8 70-72 23,592 76 0 2,781 12 2,705 11
71-73 11,886 0 4,242 36 4,242 36 72-74 16,324 0 4,242 26 4,242 26
73-75 14, 196 0 8,541 60 8,541 60
74-76 17,008 0 8,346 49 8,346 49
75-77 12,571 0 8,446 67 8,446 67
76-78 35,591 0 12,401 35 12,401 35
77-79 29,002 7 0 10, 141 35 10,134 35
78-80 41,470 7 0 12,049 29 12,042 29
79-81 35,746 268 1 8,436 24 8,168 23
80-82 44,520 261 1 13,645 31 13,384 30
81-83 57,287 261 0 25,110 44 24, 849 43
82-84 57,254 0 34,472 60 34,472 60
83-85 96,987 0 52,154 54 52,154 54
84-86 228,487 0 99,297 43 99,297 43
~ EiannettF/eming Vlll-13 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 240 of 529
ACCOUNTS
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
85-87 220,761
86-88 180,937
87-89 24,760
88-90 39,905
89-91 64,162
90-92 288,894
91-93 264,773
92-94 476,390
93-95 327,090
94-96 606,586
95-97 449,535
96-98 432,480
97-99 178,531
98-00 121,954
99-01 100,030
00-02 79,731
01-03 139,187
02-04 111,365
03-05 150,004
04-06 206,987
05-07 197,918
06-08 265,581
07-09 122,878
08-10 124,744
09-11 164,675
10-12 423,364
11-13 698,069
12-14 768,763
13-15 559,449
FIVE-YEAR AVERAGE
11-15 588,496
~ EiannettF/eming
IDAHO POWER COMPANY
316. 8 AND 396 POWER OPERATED EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT
0 106,607
329 0 84,726
329 1 24,110
329 1 7,396
65 0 6,822
65 0 49,950
65 0 45,263
0 77,922
500 0 119, 604
546 0 269,361
546 0 236,396
46 0 172,950
1,042 1 53,846
l,042 1 85,326
1,042 1 63,962
0 36,601
0 24, 012
0 28,152
0 36,662
0 72,357
0 96,938
0 87,995
0 41,658
0 13,622
0 10,946
601 0 11,189
4,658 1 31,452
4,764 1 201,539
4,163 1 244,514
2,858 0 153,011
Vlll-14
PCT
48
47
97
19
11
17
17
16
37
44
53
40
30
70
64
46
17
25
24
35
49
33
34
11
7
3
5
26
44
26
AMOUNT
106,607
84,397
23,781
7,068
6,757
49,885
45,197
77,922
119,104
268,814
235,850
172,904
52,804
84,284
62,920
36,601
24,012
28,152
36,662
72,357
96,938
87,995
41,658
13,622
10,946
10,588
26,794
196,775
240,351
150,152
Idaho Power Company
December 31, 2015
PCT
48
47
96
18
11
17
17
16
36
44
52
40
30
69
63
46
17
25
24
35
49
33
34
11
7
3
4
26
43
26
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 241 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 1,266 60 5 97 8 37 3
1955 12,930 1,019 8 168 1 851-7-
1956 4,925 2,078 42 250 5 1,828-37-
1957 158,200 183 o 220 o 37 o
1958 9,092 120 1 389 4 269 3
1959 3,301 93 3 o 93-3-
1960 1,468 130 9 o 130-9-
1961 904 64,629 1,269 140 63,360-
1962 13, 919 12,234 88 4,981 36 7,253-52-
1963 289 9 3 o 9-3-
1964 4,469 5 o 2,642 59 2,637 59
1965 3,922 210 5 20 1 190-5-
1966 136,333 882 1 3,314 2 2,432 2
1967 119, 293 722 1 400 o 322-o
1968 16,104 1,751 11 o 1,751-11-
1969 9,572 9,572 100 2,560 27 7,012-73-
1970 14,869 1,106 7 645 4 461-3-
1971 29,517 1,009 3 55 0 954-3-
1972 15,594 995 6 o 995-6-
1973 6,017 105 2 1,801 30 1,696 28
1974 45, 311 161 o 4,413 10 4,252 9
1975 31,365 o 25 o 25 o
1976 16,770 140 1 1,299 8 1,159 7
1977 17,673 o o o
1978 1,072,362 5,377 1 200 o 5,177-o
1979 23,341 402,897 973 4 401,924-
1980 14,778 0 825 6 825 6
1981 31,919 0 12,446 39 12,446 39
1982 106,619 4,974 5 1,040 1 3,934-4-
1983 313,008 23,129 7 569 0 22,560-7-
1984 48,845 16,536 34 0 16,536-34-
1985 134,316 27,654 21 22,482 17 5,172-4-
1986 27,696 32,288 117 9,500 34 22,788-82-
1987 145,754 6,852 5 8,075 6 1,223 1
1988 11,421 4,917 43 1,161 10 3,756-33-
1989 49,292 20,740 42 1,523 3 19,217-3 9-
1990 175,353 o 1,827 1 1,827 1
1991 112, 942 51,740 46 0 51,740-46-
1992 110,376 32,959 30 0 32,959-30-
1993 77,421 46,764 60 o 46,764-60-
1994 331,227 127,493 38 0 127,493-38-
1995 82,497 39,305 48 0 39,305-48-
~ EiannettF/eming Vlll-15 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 242 of 529
IDAHO FOWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUM!>IF.RY OF BOOK SALVAGE
COST OF GROSS NET
REGUL.I\R REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 116,517 4 7, 968 41 4,100 4 43,868-38-
1997 37,440 66,239 177 0 66,239-177-
1998 6,588 132,580 120,"193 11,787-179-
1999 174,256 0 0 0
2000
2001 9,910 5,050 51 0 5,050-51-
2002 59,996 0 0 0
2003
2004 64,006 3,511 5 745-1-4,255-7-
2005 49,560 66 0 61,928 125 61,862 125
2006 87,117 29,319 34 5,197 6 24.,122~ 28-
2007 295,633 1,581-1-633 0 2,213 1
2008 73,300 43,532 59 2,115 3 41,416-57-
2009 91,478 6,073 7 15,229 17 9,156 10
2010 79,259 3,957 5 6,670-a-10,627-13-
2011 28,047 23,794 85 5,932 21 17,862-64-
2012 15,258 39,699 260 1,586 10 38,113-250-
2013 312,245 349,419 112 3,268 1 346,151-111-
2014 28,310 64,085 226 2,801 10 61,284-216-
2015 221,121 286,455 130 91999 5 276,456-125-
TOTAL 5,292,310 2,041,003 39 311,334 6 1,729,669-33-
THREE-YEAR MOVING AVERAGES
54-56 6,374 1,052 17 172 3 881-14-
55-57 58,685 l,093 2 213 0 881-2-
56-58 571406 794 l 286 0 507-1-
57-59 56,864 132 0 203 0 71 0
58-60 4,620 114 2 130 3 15 0
59-61 1,691 21,617 423 22 21,194.~
60-62 5,430 25,664 473 2,083 38 23,581-434-
61-63 5,037 25,624 509 2,083 41 23,541 467
62-64 6,226 4,083 66 2,541 41 1,542-25-
63-65 2,893 75 3 887 31 813 28
64-66 48,241 366 1 1,992 4 1,626 3
65-67 86,516 605 l 1,245 l 640 1
66-68 90,577 1,118 l 1,238 1 120 0
67-69 48,323 41015 8 9B? 2 3,028-6-
68-70 l3, 515 4,143 31 1,068 8 3,075-23-
69-71 17,986 3,896 22 1,087 6 2,809-16-
70-72 19,993 1,037 5 233 l 803-4-
~ 6annettFlemlng Vlll-16 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 243 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 17,043 703 4 619 4 84-0
72-74 22,307 420 2 2,071 9 1,651 7
73-75 27,564 89 0 2,080 8 1,991 7
74-76 31,149 100 0 1,912 6 1,812 6 75-77 21,936 47 0 441 2 395 2
76-78 368,935 1,839 0 500 0 1,339-0
77-79 371,125 136,091 37 391 0 135,700-37-
78-80 370,160 136,091 37 666 0 135,425-37-79-81 23,346 134,299 575 4,748 20 129,551-555-
80-82 51,105 1,658 3 4,770 9 3,112 6
81-83 150,515 9,368 6 4,685 3 4,683-3-82-84 156,157 14,880 10 536 0 14,343-9-
83-85 165,390 22,440 14 7,684 5 14,756-9-
84-86 70,286 25,493 36 10,661 15 14,832-21-
85-87 102,589 22,265 22 13,352 13 8,912-9-86-88 61,624 14,686 24 6,245 10 8,440-14-
87-89 68,822 10,836 16 3,586 5 7,250-11-
88-90 78,689 8,552 11 1,504 2 7,049-9-
89-91 112,529 24,160 21 1,117 1 23,043-20-
90-92 132,890 28,233 21 609 0 27,624-21-
91-93 100,246 43,821 44 0 43,821-44-
92-94 173,008 69,072 40 0 69,072-40-
93-95 163,715 71,187 43 0 71, 187-43-
94-96 176,747 71,589 41 1,367 1 70,222-40-
95-97 78,818 51,171 65 1,367 2 49,804-63-
96-98 53,515 82,262 154 41,631 78 40,631-76-
97-99 72,761 66,273 91 40,264 55 26,009-36-
98-00 60,281 44,193 73 40,264 67 3,929-7-
99-01 61,389 1,683 3 0 1,683-3-
00-02 23,302 1,683 7 0 1,683-7-
01-03 23,302 1,683 7 0 1,683-7-
02-04 41,334 1,170 3 248-1-1,418-3-
03-05 37,855 1,192 3 20,394 54 19,202 51
04-06 66,894 10,965 16 22,127 33 11,162 17
05-07 144,103 9,268 6 22,586 16 13,318 9 06-08 152,016 23,757 16 2,648 2 21,108-14-
07-09 153,470 16,008 10 5,992 4 10,016-7-
08-10 81,346 17,854 22 3,558 4 14,296-18-
09-11 66,262 11,274 17 4,830 7 6,445-10-
10-12 40,855 22,483 55 283 l 22,201-54-
11-13 118,517 137,637 116 3,595 3 134,042-113-
~ EiannettF/eming Vlll-17 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 244 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
SUMMARY O'.l' BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 118,604 151,067 127 2_.552 2
13-15 187,225 233,319 125 5,356 3
FIVE-YEAR AVERAGE
11-15 120,996 152,690 126 4,717 4
~ fiannettFleming Vlll-18
NET
SALVAGE
AMOUNT
148,516-
227,964-
147,973-
Idaho Power Company
December 31, 2015
PCT
125-
122-
122-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 245 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1955 35,063 3 0 0 3-0
1956
1957 263,296 91 0 0 91-0 1958
1959 641,779 249 0 352,917 55 352,668 55
1960
1961 88,225 3,050 85,175-
1962 2,336 16,843 721 2,023 87 14,820-634-
1963 49 16 33-
1964 3,603 3,603-
1965 599 13 2 0 13-2-1966 2 0 2,688 2,688
1967 3,781 0 0 0
1968 118 118
1969 736 75 661-
1970 566 0 0 0
1971 382 0 0 0
1972 300 0 0 0
1973
1974 1,867 2,555 137 0 2,555-137-
1975 204 0 0 0
1976
1977 11,387 0 4,850 43 4,850 43
1978 434,137 26,124 6 200 0 25,924-6-
1979 28,290 0 0 0
1980
1981 49,254 4,198 9 0 4,198-9-
1982 4,505 14,050 312 0 14,050-312-1983 36,144 0 0 0
1984 3,174 453 14 0 453-14-
1985 174,529 296,586 170 0 296,586-170-
1986 110, 912 522,410 471 0 522,410-471-
1987 8,894 88,129 991 0 88,129-991-
1988 7,545 5,870 78 35 0 5,835-77-
1989 186,918 4,738 3 93,484 50 88,746 47
1990 64,183 45,738 71 3,099 5 42,639-66-
1991 87,828 12,689 14 0 12,689-14-
1992 9,324 72,686 780 0 72,686-780-
1993 5,442 451 8 0 451-8-
1994 171,171 32,667 19 0 32,667-19-
1995 63,672 0 0 0
1996 2,845-2,845
~ EiannettF/eming Vlll-19 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 246 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 1,655 495,652 0 495,652-
1998
1999 560 213 347-
2000 55,688 0 0 0
2001 23,695 0 0 0 2002 1,006 0 0 0
2003 30,859 0 0 0
2004 64,632 0 0 0 2005
2006 2,331 168 2,163-
2007 25,000 2,353 9 0 2,353-9-2008 24,347 0 0 0
2009 68,476 0 0 0 2010 50,328 9,867 20 1,034 2 8,833-18-2011 102,137 5,122 5 3,292 3 1,830-2-
2012 34,486 130 0 2,279 7 2,149 6
2013 29,637 20,957 71 1,987 7 18,970-64-2014 4,343 980 3,363-
2015 102,655 32,501 32 748 1 31,752-31-
TOTAL 3,022,084 1,810,127 60 473,257 16 1,336,870-44-
THREE-YEAR MOVING AVERAGES
55-57 99,453 31 0 0 31-0 56-58 87,765 30 0 0 30-, 0
57-59 301,692 113 0 117,639 39 117,526 39 58-60 213,926 83 0 117,639 55 117,556 55
59-61 213,926 29,491 14 118,656 55 89,164 42
60-62 779 35,023 1,691 217 33,332-
61-63 779 35,039 1,696 218 33,343-
62-64 779 6,832 877 680 87 6,152-790-63-65 200 1,222 612 5 3 1,216-609-
64-66 200 1,205 602 896 447 309-154-
65-67 1,461 4 0 896 61 892 61
66-68 1,261 0 935 74 935 74
67-69 1,260 245 19 64 5 181-14 -68-70 189 245 130 64 34 181-96-
69-71 316 245 78 25 8 220-70-
70-72 416 0 0 0 71-73 227 0 0 0
72-74 722 852 118 0 852-118-
~ EiannettFleming Vlll-20 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 247 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
73-75 690 852
74-76 690 852
75-77 3,864
76-78 148,508 8,708
77-79 157,938 8,708
78-80 154,142 8,708
79-81 25,848 1,399
80-82 17,920 6,083
81-83 29,968 6,083
82-84 14,608 4,834
83-85 71, 282 99, 013
84-86 96,205 273,150
85-87 98,112 302,375
86-88 42,450 205,470
87-89 67,786 32,912
88-90 86,215 18,782
89-91 112,976 21,055
90-92 53,778 43,704
91-93 34,198 28,609
92-94 61,979 35,268
93-95 80,095 11,039
94-96 78,281 9,941
95-97 21,776 164,269
96-98 552 164,269
97-99 552 165,404
98-00 18,563 187
99-01 26,461 187
00-02 26,796
01-03 18,520
02-04 32,166
03-05 31,830
04-06 21,544 777
05-07 8,333 1,561
06-08 16,449 1,561
07-09 39,274 784
08-10 47,717 3,289
09-11 73,647 4,996
10-12 62, 317 5,040
11-13 55,420 8,737
~ EiannettF/eming
123
123
0 1,617
6 1,683
6 1,683
6 67
5
34
20
33
139
284
308
484 12
49 31,173
22 32,206
19 32,194
81 1,033
84
57
14
13
754
71
1 71
1 71
0
0
0
0
4 56
19 56
9 56
2
7 345
7 1,442
8 2,202
16 2,520
Vlll-21
0
0
42
1
1
0
0
0
0
0
0
0
0
0
46
37
28
2
0
0
0
0
0
0
13
0
0
0
0
0
0
0
1
0
0
1
2
4
5
852-
852-
1,617
7,025-
7,025-
8,641-
1,399-
6,083-
6,083-
4,834-
99,013-
273,150-
302,375-
205,458-
1,739-
13,424
11,139
42,671-
28,609-
35, 268-
11,039-
9,941-
164,269-
164,269-
165,333-
116-
116-
721-
1,505-
1,505-
784-
2,944-
3,554-
2,838-
6,217-
Idaho Power Company
December 31, 2015
PCT
123-
123 -
42
5-
4-
6-
5-
34-
20-
33-
139-
284-
308-
484-
3-
16
10
79-
84-
57-
14-
13-
754-
1-
0
0
0
0
0
3-
18-
9-
2-
6-
5-
5-
11-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 248 of 529
IDAHO POWER COMPANY
ACCOUNTS 332.1 AND 332.2 RESERVOIRS, DAMS AND WATERWAYS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 21,374 8,477
13-15 44,097 19,267
FIVE-YEAR AVERAGE
11-15 53,783 12,611
~ EiannettF/eming
40 1,749
44 1,239
23 1,857
Vlll-22
8
3
3
6,728-
18,028-
10,753-
Idaho Power Company
December 31, 2015
PCT
31-
41-
20-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 249 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1955 58,265 177 0 355 1 178 0
1956 4,000 223 6 0 223-6-
1957 86,510 30 0 0 30-0
1958
1959 320 47 15 0 47-15-
1960 10,169 86 1 2,521 25 2,435 24
1961
1962
1963 8,000 0 1,144 14 1,144 14
1964 63 63-
1965 14 14-
1966 22 0 0 0
1967
1968 35,200 0 3,315 9 3,315 9
1969 18,037 0 1,239 7 1,239 7
1970 19,864 0 9,299 47 9,299 47
1971 28,098 0 4,163 15 4,163 15
1972 260,000 4,930 2 16,270 6 11,340 4
1973 264,753 4,254 2 8,925 3 4,671 2
1974
1975
1976
1977 48,553 0 20,150 42 20,150 42
1978 688,113 2,780 0 200 0 2,580-0
1979 1,054 0 0 0
1980 7,328 12 0 0 12-0
1981 27,553 11 0 0 11-0
1982 58,231 9,857 17 3,069 5 6,788-12-
1983 8,136 4,462 55 4,050 50 412-5-
1984 66,415 0 0 0
1985 262,748 4,250 2 3,077 1 1,173-0
1986 66,650 8,869 13 100,109 150 91,240 137
1987 367,691 87,805 24 75,022 20 12,783-3-
1988 659,680 39,289 6 0 39,289-6-
1989 351,715 167,078 48 28,941 8 138,137-39-
1990 172,558 16,823 10 36,515 21 19,692 11
1991 104,741 31,695 30 23,335 22 8,360-8-
1992 7,938 18,025 227 0 18, 025-227-
1993 24,690 37,794 153 0 37,794-153-
1994 794,946 169,735 21 0 169,735-21-
1995 62,028 27,157 44 0 27,157-44-
1996 18,909 18,550 98 0 18,550-98-
~ EiannettFleming Vlll-23 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 250 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1997 38,385 68, 320-178-0 68,320 178
1998 6,030 1,666 4,364-
1999 74,079 81,446 110 6,883 9 74,563-101-
2000 3,508 83,229-5,467-156-77,762
2001 420,906 0 0 0
2002
2003 199,399 0 0 0
2004 411,206 0 0 0
2005 1,560 93 1,467-
2006 40,935 681 2 0 681-2-
2007 65,312 679 1 312 0 366-1-
2008 65,598 248-0 3,032 5 3,280 5
2009 426,420 153,517 36 4,900 1 148,617-35-
2010 161,151 236,926 147 44,096 27 192,830-12 0-
2011 295,465 189,152 64 25,426 9 163,727-55-
2012 159,917 91,786 57 41,181 26 50,605-32-
2013 261,013 176,274 68 13,282 5 162,992-62-
2014 105,628 94,519 89 3,668 3 90,851-86-
2015 621,974 111,452 18 4,005 1 107,448-17-
TOTAL 7,943,813 1,646,242 21 484,777 6 1,161,465-15-
THREE-YEAR MOVING AVERAGES
55-57 49,592 143 0 118 0 25-0
56-58 30,170 84 0 0 84-0
57-59 28,943 26 0 0 26-0
58-60 3,496 44 1 840 24 796 23
59-61 3,496 44 1 840 24 796 23
60-62 3,390 29 1 840 25 812 24
61-63 2,667 0 381 14 381 14
62-64 2,667 21 1 381 14 360 14
63-65 2,667 26 1 381 14 356 13
64-66 7 26 350 0 26-350-
65-67 7 5 64 0 5-64-
66-68 11,741 0 1,105 9 1,105 9
67-69 17,746 0 1,518 9 1,518 9
68-70 24,367 0 4,618 19 4,618 19
69-71 22,000 0 4,900 22 4,900 22
70-72 102,654 1,643 2 9,911 10 8,267 8
71-73 184,284 3,061 2 9,786 5 6,725 4
72-74 174,918 3,061 2 8,398 5 5,337 3
~ liannettF/eming Vlll-24 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 251 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
73-75 88,251 1,418
74-76
75-77 16,184
76-78 245,555 927
77-79 245,907 927
78-80 232,165 931
79-81 11,978 8
80-82 31,037 3,293
81-83 31,307 4,777
82-84 44,261 4,773
83-85 112,433 2,904
84-86 131,938 4,373
85-87 232,363 33,641
86-88 364,674 45,321
87-89 459,695 98,057
88-90 394,651 74,397
89-91 209,671 71,865
90-92 95,079 22,181
91-93 45,790 29,171
92-94 275,858 75,185
93-95 293,888 78,229
94-96 291,961 71,814
95-97 39,774 7,538-
96-98 19,098 14,580-
97-99 37,488 6,385
98-00 25,862 1,416
99-01 166,164 594-
00-02 141,471 27,743-
01-03 206,768
02-04 203,535
03-05 203,535 520
04-06 150,714 747
05-07 35,416 973
06-08 57,282 371
07-09 185,777 51,316
08-10 217,723 130,065
09-11 294,346 193,199
10-12 205,511 172,621
11-13 238,798 152,404
~ EiannettFleming
2 2,975
0 6,717
0 6,783
0 6,783
0 67
0
11 1,023
15 2,373
11 2,373
3 2,376
3 34,395
14 59,403
12 58,377
21 34,654
19 21,819
34 29,597
23 19,950
64 7,778
27
27
25
19-
76-555
17 2,850
5 1,027
0 472
2 0-1,822-
0
0
0 31
0 31
3 135
1 1,115
28 2,748
60 17,343
66 24,807
84 36,901
64 26,630
Vlll-25
3
42
3
3
0
0
3
8
5
2
26
26
16
8
6
14
21
17
0
0
0
0
3
8
4
0
1-
0
0
0
0
0
2
1
8
8
18
11
1,557
6,717
5,857
5,857
864-
8-
2,270-
2,404-
2,400-
528-
30,022
25,761
13,056
63,403-
52,578-
42,268-
2,231-
21, 393-
75,185-
78,229-
71,814-
7,538
15,136
3,536-
388-
1,066
25,921
489-
716-
838-
744
48,568-
112,722-
168,391-
135, 721-
125,775-
Idaho Power Company
December 31, 2015
PCT
2
42
2
2
0
0
7-
8-
5-
0
23
11
4
14-
13-
20-
2-
47-
27-
27-
25-
19
79
9-
2-
1
18
0
0
0
0
2-
1
26-
52-
57-
66-
53-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 252 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 175,519 120,860
13-15 329,538 127,415
FIVE-YEAR AVERAGE
11-15 288,800 132,637
~ EiannettF/eming
69 19,377
39 6,985
46 17,512
Vlll-26
11
2
6
101,482-
120,430-
115,124-
Idaho Power Company
December 31, 2015
PCT
58-
37-
40-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 253 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 1,213 24 2 39 3 15 1
1955 43,121 0 587 1 587 1
1956 1,682 43 3 127 8 84 5
1957 10,137 6 0 155 2 149 1
1958 15,801 460 3 8,320 53 7,860 50
1959 14,279 752 5 4,461 31 3,709 26
1960 4,065 344 8 269 7 75-2-
1961 5,236 64 1 1,888 36 1,824 35
1962 3,823 134 4 1,193 31 1,059 28
1963 16,187 1,080 7 8,877 55 7,797 48
1964 10,368 2,183 21 107 1 2,076-20-
1965 10,412 545 5 713 7 168 2
1966 20,395 45 0 0 45-0
1967 6,116 124 2 0 124-2-
1968 15,106 179 1 549 4 370 2
1969 6,919 187 3 318 5 131 2
1970 37,630 1,854 5 880 2 974-3-
1971 29,325 2,867 10 7,756 26 4,889 17
1972 85,067 3,360 4 0 3,360-4-
1973 17,144 471 3 2,617 15 2,146 13
1974 618 55 9 0 55-9-
1975 27,953 4,183 15 2,326 8 1,857-7-
1976 6,036 4,854 80 316 5 4,538-75-
1977 8,866 2,668 30 5,911 67 3,243 37
1978 369,539 0 1,087 0 1,087 0
1979 6,353 0 258 4 258 4
1980 12,406 0 0 0
1981 22,262 2,847 13 0 2,847-13-
1982 45,085 4,314 10 821 2 3,493-8-
1983 69,694 7,272 10 1,064 2 6,208-9-
1984 18,774 21,405 114 400 2 21,005-112-
1985 91,887 11,252 12 0 11,252-12-
1986 63,312 9,562 15 1,130 2 8,432-13-
1987 229,256 35,256 15 0 35,256-15-
1988 107,930 108,511 101 0 108, 511-101-
1989 38,397 16, 196 42 383 1 15,813-41-
1990 42,018 3,113 7 700 2 2,413-6-
1991 74,331 836 1 0 836-1-
1992 178,402 7,769 4 0 7,769-4-
1993 28,897 3,096 11 6,238 22 3,142 11
1994 186,808 33,939 18 0 33,939-18-
1995 19,108 2,776 15 0 2,776-15-
~ Gannett Fleming Vlll-27 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 254 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 33,763 46,820 139 0 46,820-13 9-
1997 97,088 150 0 0 150-0
1998 47,168 7,150 15 2,880 6 4,270-9-
1999 710,192 103,844 15 797 0 103,047-15-
2000 942,552 19,583-2-86 0 19,669 2
2001 397,940 232 0 149 0 83-0
2002 79,091 1,066 1 529 1 537-1-
2003 514,219 23-0 0 23 0
2004 203,428 0 0 0
2005 26,507 3,723 14 637 2 3,086-12-
2006 21,242 0 0 0
2007 173,471 731 0 0 732-0
2008 214,024 7,828-4-441 0 8,270 4
2009 563,480 59,004 10 9,146 2 49,859-9-
2010 242,880 36,816 15 9,415 4 27,401-11-
2011 127,274 255,394 201 19,328 15 236,067-185-
2012 349,138 172,238 49 10,940 3 161,299-46-
2013 175,334 39,035 22 15,728 9 23,308-13-
2014 458,911 262,769 57 21,007 5 241,762-53-2015 131,843 850,033 645 22,935 17 827,098-627-
TOTAL 7,511,503 2,106,199 28 173,508 2 1,932,691-26-
THREE-YEAR MOVING AVERAGES
54-56 15,339 22 0 251 2 229 1
55-57 18,313 16 0 290 2 273 1
56-58 9,207 170 2 2,867 31 2,698 29
57-59 13,406 406 3 4,312 32 3,906 29
58-60 11,382 519 5 4,350 38 3,831 34
59-61 7,860 387 5 2,206 28 1,819 23
60-62 4,375 181 4 1,117 26 936 21
61-63 8,415 426 5 3,986 47 3,560 42
62-64 10,126 1,132 11 3,392 34 2,260 22
63-65 12,322 1,269 10 3,232 26 1,963 16
64-66 13,725 924 7 273 2 651-5-
65-67 12,308 238 2 238 2 0
66-68 13,872 116 1 183 1 67 0
67-69 9,380 163 2 289 3 126 1
68-70 19,885 740 4 582 3 158-1-
69-71 24,625 1,636 7 2,985 12 1,349 5
70-72 50,674 2,694 5 2,879 6 185 0
~ EiannettF/eming Vlll-28 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 255 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALV.1'.GE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEl'.R RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE·YEAR MOVING AVERAGES
71-73 43,845 2,233 5 3,458 8 11225 3
72-74 34,276 1,295 4 872 3 423-1-
73-75 15,238 1,570 10 1,648 11 78 1
74-76 11,536 3,031 26 881 8 2,150-19-
75-77 11,285 3,902 27 2,851 20 1,051-7-
76-78 128,147 2,507 2 2,438 2 69-0
77-79 128,253 889 1 2,419 2 1,529 1
78-80 129,433 0 448 0 448 0
79=81 l3, 674 949 7 86 1 863 -6-
80·82 26,584 2,387 9 274 1 2, 113-8-
81-83 45,680 4,811 ll 628 l 4,183 9-
82-84 44,518 10,997 25 762 2 10,235-23 -
83-85 60, 118 13,310 22 488 1 12,822-21-
84-86 57,991 14,073 24 510 l 13,563 23-
85-87 128,152 18,690 15 377 0 18,313-14-
86-88 133,499 51,110 38 377 0 50,733-38-
87-89 125,194 53,321 43 128 0 53,193 42-
88-90 62,782 42,607 68 361 l 42,246-67-
89-91 51,582 6,715 13 361 1 6,354-12-
90-92 98,250 3,906 4 233 a 3,673-4
91-93 93,877 3,900 4 2,079 2 1,821-2-
92·94 131,369 14,935 11 2,079 2 12,855-10-
93-95 78,271 13,270 17 2,079 3 11, 191 14-
94-96 79,993 27,845 35 a 27,845-35-
95-97 49,986 16,582 33 0 16,582-33-
96-98 59,340 18,040 30 960 2 17,080-29-
97-99 284,816 37,048 13 1,226 0 35,822-13-
98-00 566,638 30,470 5 1,254 0 29,216-5-
99-01 683,562 28,164 4 344 0 27,820-4-
00-02 473,194 6,095· 1-255 0 6,350 l
01-03 330,417 425 0 226 0 199-0
02-04 265,579 348 a 176 0 171-0
03-05 248,051 1,233 0 212 0 1,021-0
04-06 83, 726 1,241 l 212 0 1,029-1-
05 07 73,740 1,485 2 212 0 1,272-2
06-08 136,246 2,366-2-147 0 2,513 2
07-09 316,991 17,303 5 3,196 1 14,107-4-
08-10 340,128 29,331 9 6,334 2 22,997-7-
09-11 311,211 117,071 38 12,629 4 104,442-34-
10-12 239,764 154,816 65 13,227 6 141,589-59-
11-13 217,249 155,556 72 15,332 7 140,224-65
~ Bannett Fleming Vlll-29 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 256 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 327,795 158,014 48 15,891 5
13-15 255,363 383,946 150 19,890 8
FIVE-YEAR AVERAGE
11-15 248,500 315,894 127 17,987 7
~ EiannettF/eming Vlll-30
NET
SALVAGE
AMOUNT
142,123-
364,056-
297,907-
Idaho Power Company
December 31, 2015
PCT
43-
143-
120-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 257 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 480 0 0 0
1955 2,029 0 325 16 325 16
1956 64 0 0 0
1957 3,562 0 0 0
1958 897 0 674 75 674 75
1959 1,954 9 0 121 6 112 6
1960 317 0 130 41 130 41
1961 155 0 0 0
1962 4,311 0 2,680 62 2,680 62
1963
1964 726 138 19 0 138-19-
1965 150 0 50 33 50 33
1966 2,224 0 2,150 97 2,150 97
1967 3,319 0 10 0 10 0
1968
1969 3,870 0 25 1 25 1
1970 1,454 0 200 14 200 14
1971 1,131 0 0 0
1972 3,541 25 1 1,300 37 1,275 36
1973 621 0 0 0
1974 1,938 0 0 0
1975 441 27 6 0 27-6-
1976 2,482 80 3 243 10 163 7
1977 678 0 417 62 417 62
1978 89,293 339 0 1,108 1 769 1
1979 2,321 0 10 0 10 0
1980 6,535 0 0 0
1981 1,334 0 0 0
1982 1,360 20,583 2,517 185 18, 066-
1983 30,864 247 1 192 1 55-0
1984 5,050 0 350 7 350 7
1985 49,842 0 720 1 720 1
1986 14,951 205 1 381 3 176 1
1987 10,383 73 1 1,400 13 1,327 13
1988 10,395 317 3 207 2 110-1-
1989 3,227 5,957 185 395 12 5,562-172-
1990 12,723 0 0 0
1991 100,469 226 0 431 0 205 0
1992 3 9, 041 514 1 4,275 11 3,761 10
1993 19,865 4,027 20 14,150 71 10,123 51
1994 51,363 1,072 2 900 2 172-0
1995 6,495 613 9 1,050 16 437 7
~ EiannettF/eming Vlll-31 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 258 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 126,172 3,130 2 400 0 2,730-2-
1997 68,078 637 l 290 0 347-1-
1998 22,408 22,408-
1999 9,625 25, 995-270-0 25,995 270
2000 62,065 3,587 6 0 3,587-6-
2001 3,938 0 0 0
2002 15,236 0 0 0
2003 26,482 0 0 0
2004 34,217 0 0 0
2005 28,652 0 0 0
2006
2007 2,954 0 0 0
2008 10,020 0 0 0
2009 163,821 0 0 0
2010 67,941 0 0 0
2011 55,915 0 500 1 500 l
2012 162,205 56 0 12 0 44-0
2013 40,337 19,835 49 9,508 24 10,327-26-
2014 45,872 14,299 31 3,156 7 11,142-24-
2015 114,581 23,180 20 3,776 3 19,404-17-
TOTAL 1,529,968 95,589 6 54,053 4 41,536-3-
THREE-YEAR MOVING AVERAGES
54-56 858 0 108 13 108 13
55-57 1,885 0 108 6 108 6
56-58 1,508 0 225 15 225 15
57-59 2,138 3 0 265 12 262 12
58-60 1,056 3 0 308 29 305 29
59-61 809 3 0 84 10 81 10
60-62 1,594 0 937 59 937 59
61-63 1,489 0 893 60 893 60
62-64 1,679 46 3 893 53 847 50
63-65 292 46 16 17 6 29-10-
64-66 1,033 46 4 73 3 71 687 67
65-67 1,898 0 737 39 737 39
66-68 1,848 0 720 39 720 39
67-69 2,396 0 12 0 12 0
68-70 1,775 0 75 4 75 4
69-71 2,152 0 75 3 75 3
70-72 2,042 8 0 500 24 492 24
~ 6annettF/eming Vlll-32 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 259 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 1,764 8 0 433 25 425 24 72-74 2,033 8 0 433 21 425 21 73-75 1,000 9 1 0 9-1-74-76 1,620 36 2 81 5 45 3 75-77 1,200 36 3 220 18 184 15 76-78 30,818 140 0 589 2 450 1
77-79 30,764 113 0 512 2 399 1
78-80 32,716 113 0 373 1 260 1 79-81 3,397 0 3 0 3 0
80-82 3,076 6,861 223 839 27 6,022-196-
81-83 11,186 6,943 62 903 8 6,040-54-82-84 12,425 6,943 56 1,020 8 5,924-48-
83-85 28,585 82 0 421 1 338 1
84-86 23,281 68 0 484 2 415 2
85-87 25,059 93 0 834 3 741 3
86-88 11,910 198 2 663 6 464 4 87-89 8,002 2,116 26 667 8 1,448-18-88-90 8,782 2,091 24 201 2 1,891-22-
89-91 38,806 2,061 5 275 1 1,786-5-
90-92 50,744 247 0 1,569 3 1,322 3 91-93 53,125 1,589 3 6,285 12 4,696 9 92-94 36,756 1,871 5 6,442 18 4,571 12 93 -95 25,908 1,904 7 5,367 21 3,463 13 94-96 61,343 1,605 3 783 1 822-1-95-97 66,915 1,460 2 580 1 880-1-
96-98 64,750 8,725 13 230 0 8,495-13-97-99 25,901 983-4-97 0 1,080 4 98-00 23,897 0 0 0
99-01 25,209 7,469-30-0 7,469 30 00-02 27,080 1,196 4 0 1,196-4-
01-03 15,219 0 0 0 02-04 25,312 0 0 0
03-05 29,784 0 0 0
04-06 20,957 0 0 0
05-07 10,536 0 0 0
06-08 4,325 0 0 0 07-09 58,932 0 0 0
08-10 80,594 0 0 0
09-11 95,893 0 167 0 167 0
10-12 95,354 19 0 171 0 152 0
11-13 86,152 6,630 8 3,340 4 3,290-4-
~ fiannettF/eming VJll-33 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 260 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 82,805 11,396
13-15 66,930 19,105
FIVE-YEAR AVERAGE
11-15 83,782 11,474
~ EiannettFleming
GROSS
SALVAGE
PCT AMOUNT
14 4,225
29 5,480
14 3,390
VIJl-34
PCT
5
8
4
NET
SALVAGE
AMOUNT
7,171-
13,625-
8,083-
Idaho Power Company
December 31, 2015
PCT
9-
20-
10-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 261 of 529
IDAHO POWER COMPANY
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
YEAR
2012
2013
2014
2015
TOTAL
REGULAR
RETIREMENTS
28,341
28,341
THREE-YEAR MOVING AVERAGES
12-14
13-15
9,447
~ EiannettF/eming
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT
0
0
0
Vlll-35
GROSS
SALVAGE
AMOUNT PCT
0
0
0
NET
SALVAGE
AMOUNT
Idaho Power Company
December 31, 2015
PCT
0
0
0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 262 of 529
IDAHO POWER COMPANY
ACCOUNT 343 PRIME MOVERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
2007 20,000 0
2008 241,306 0 20,000
2009
2010
2011 2,623,096 1,893-0 5,058
2012 20,000 0
2013 99, 723 0
2014 2,682,736 6,155 0 46
2015 5
TOTAL 5,686,860 4,262 0 25,109
THREE-YEAR MOVING AVERAGES
07-09 87,102 0 6,667
08-10 80,435 0 6,667
09-11 874,365 631-0 1,686
10-12 881,032 631-0 1,686
11-13 914,273 631-0 1,686
12-14 934,153 2,052 0 15
13-15 927,486 2,052 0 17
FIVE-YEAR AVERAGE
11-15 1,085,111 852 0 1,022
~ EiannettF/eming Vlll-36
PCT
0
8
0
0
0
0
0
8
8
0
0
0
0
0
0
NET
SALVAGE
AMOUNT
20,000
6,951
6,109-
5
20,847
6,667
6,667
2,317
2,317
2,317
2,036-
2,035-
169
Idaho Power Company
December 31, 2015
PCT
0
8
0
0
0
0
0
8
8
0
0
0
0
0
0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 263 of 529
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
1996 5,000 584 12
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008 362 20,032-
2009 425-
2010
2011
2012
2013
2014
2015
TOTAL 5,000 521 10 20,032-
THREE-YEAR MOVING AVERAGES
96-98 1,667 195 12
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08 121 6,677-
07-09 21-6,677-
08-10 21-6,677-
09-11 142-
10-12
11-13
~ EiannettF/eming Vlll-37
PCT
0
401-
0
NET
SALVAGE
AMOUNT
584-
20,394-
425
20,553-
195-
6,798-
6,656-
6,656-
142
Idaho Power Company
December 31, 2015
PCT
12-
411-
12-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 264 of 529
YEAR
REGULAR
RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14
13-15
FIVE-YEAR AVERAGE
11-15
~ EiannettF/eming
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT
Vlll-38
GROSS
SALVAGE
AMOUNT PCT
NET
SALVAGE
AMOUNT PCT
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 265 of 529
!DA.'lO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
YEAR
2015
TOTAL
RE:GULAR
RETIREMENTS
100,000
100,000
~ liannettFlemlng
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT
0
0
Vlll-39
GROSS
SALVAGE
AMOUNT PCT
0
0
NET
SALVAGE
AMOUNT PCT
Idaho Power Company
December 31, 2015
0
0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 266 of 529
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
1996 130,313 676 1 0
1997
1998
1999
2000 17,570 0 0
2001 7,728 0 0
2002
2003
2004
2005 13,026 0 0
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
TOTAL 168,636 676 0 0
THREE-YEAR MOVING AVERAGES
96-98 43,438 225 1 0
97-99
98-00 5,857 0 0
99-01 8,433 0 0
00-02 8,433 0 0
01-03 2,576 0 0
02-04
03-05 4,342 0 0
04-06 4,342 0 0
05-07 4,342 0 0
06-08
07-09
08-10
09-11
10-12
11-13
~ EiannettF/eming Vlll-40
NET
SALVAGE
AMOUNT
676-
676-
225-
Idaho Power Company
December 31, 2015
PCT
1-
0
0
0
0
1-
0
0
0
0
0
0
0
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 267 of 529
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
YEAR
REGULAR
RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14
13-15
FIVE-YEAR AVERAGE
11-15
~ EiannettF/eming
SUMMARY OF BOOK SALVAGE
COST OF
REMOVAL
AMOUNT PCT
Vlll-41
GROSS
SALVAGE
AMOUNT PCT
NET
SALVAGE
AMOUNT
Idaho Power Company
December 31, 2015
PCT
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 268 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1956 768 0 289 38 289 38
1957 1,672 0 1,572 94 1,572 94
1958 2,277 21 1 1,778 78 1,757 77
1959 52 13 3 9-
1960 1,111 257 23 11 1 246-22-
1961 3,295 177 5 1,503 46 1,326 40
1962 1,281 1,317 103 43 3 1,274-99-
1963 837 322 38 634 76 312 37
1964 6,760 704 10 107 2 597-9-
1965 2,403 1,183 49 0 1,183-49-
1966 9,768 2,413 25 151 2 2,262-23-
1967 8,994 861 10 123 1 738-8-
1968 6,324 1,669 26 626 10 1,043-16-
1969 4,250 708 17 1,139 27 431 10
1970 1,534 112 7 261 17 149 10
1971 3,058 1,706 56 1,788 58 82 3
1972 25, 513 1,684 7 6,335 25 4,651 18
1973 3,053 4,655 152 22 1 4,633-152-
1974 811 908 112 375 46 533-66-
1975 1,652 0 50 3 50 3
1976 549 4,609 840 0 4,609-840-
1977 28,162 2,334 8 8,052 29 5,718 20
1978 48,779 42,208 87 0 42,208-87-
1979 19,018 0 13,693 72 13,693 72
1980 11, 264 11,453 102 520 5 10,933-97-
1981 14,701 27,830 189 302 2 27,528-187-
1982 29,659 0 0 0
1983 65,464 3,331 5 947 1 2,384-4-
1984 12,694 29,379 231 4,076 32 25,303-199-
1985 71,811 35,226 49 2,806 4 32,420-45-
1986 578 0 0 0
1987 5 5
1988 10,371 4,555 44 158 2 4,397-42-
1989 33,565 10,337 31 0 10,337-31-
1990 7,015 4,387 63 1 0 4,386-63-
1991 34,745 15,899 46 0 15,899-46-
1992 19,632 25,479 130 0 25,479-130-
1993 32,165 7,172 22 0 7, 172-22-
1994 7,244 16,584 229 77 1 16,507-228-
1995 10,620 10,620-
1996 10,883 2,773 25 692-6-3,466-32-
1997 41,528 44,258 107 225-1-44,483-107-
~ Gannett Fleming Vlll-42 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 269 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1998 18,034 1,217 16,817-
1999 47,125 35,590 76 969 2 34,621-73-
2000 7,477 3,485 47 870 12 2,615-35-
2001 16,575 4,210 25 6,582 40 2,372 14
2002 117,319 5,941 5 753 1 5,188-4-
2003 49,423 139 0 4,625-9-4,764-10-
2004 28,117 26,895 96 2,500 9 24,395-87-
2005 11,613 1,780 15 331 3 1,449-12-
2006 75,549 59,239 78 7,165 9 52,074-69-
2007 54,045 3,991 7 96 0 3,894-7-
2008 21,264 8,929 42 23,633 111 14,704 69
2009 123,502 20,676 17 3,050 2 17,626-14-
2010 220,357 148,123 67 33,686 15 114,437-52-
2011 165,752 5,824 4 60,052 36 54,228 33
2012 8,541 72,553 849 4,510 53 68,043-797-
2013 85,325 46,841 55 8,967 11 37,874-44-
2014 68,593 54,779 80 4,051-6-58,830-86-
2015 85,939 3,268 4 5,929 7 2,661 3
TOTAL 1,771,705 837,482 47 198,175 11 639,307-36-
THREE-YEAR MOVING AVERAGES
56-58 1,572 7 0 1,213 77 1,206 77
57-59 1,316 24 2 1,121 85 1,097 83
58-60 1,129 110 10 601 53 491 43
59-61 1,469 162 11 509 35 347 24
60-62 1,896 584 31 519 27 65-3-
61-63 1,804 605 34 727 40 121 7
62-64 2,959 781 26 261 9 520-18-
63-65 3,333 736 22 247 7 489-15-
64-66 6,310 1,433 23 86 1 1,347-21-
65-67 7,055 1,486 21 91 1 1,394-20-
66-68 8,362 1,648 20 3 00 4 1,348-16-
67-69 6,523 1,079 17 629 10 450-7-
68-70 4,036 830 21 675 17 154-4-
69-71 2,947 842 29 1,063 36 221 7
70-72 10,035 1,167 12 2,795 28 1,627 16
71-73 10,541 2,682 25 2,715 26 33 0
72-74 9,792 2,416 25 2,244 23 172-2-
73-75 1,839 1,854 101 149 8 1,705-93 -
74-76 1,004 1,839 183 142 14 1,697-169-
~ EiannettF/eming Vlll-43 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 270 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
75-77 10,121 2,314 23 2,701 27
76-78 25,830 16,384 63 2,684 10
77-79 31,986 14,847 46 7,248 23
78-80 26,354 17,887 68 4,738 18
79-81 14,994 13, 094 87 4,838 32
80-82 18,541 13,094 71 274 1
81-83 3 6, 608 10,387 28 416 1
82-84 35,939 10,903 30 1,674 5
83-85 49,990 22,645 45 2,610 5
84-86 28,361 21,535 76 2,294 8
85-87 24,130 11,742 49 937 4
86-88 3,650 1,518 42 54 1
87-89 14,645 4,964 34 54 0
88-90 16,984 6,426 38 53 0
89-91 25,108 10,208 41 0
90-92 20,464 15,255 75 0
91-93 28,847 16,183 56 0
92-94 19,680 16,412 83 26 0
93-95 13,136 11,459 87 26 0
94-96 6,042 9,992 165 205-3-
95-97 17,470 19,217 110 306-2-
96-98 17,470 21,688 124 100 1
97-99 29,551 32,627 110 654 2
98-00 18,201 19,036 105 1,019 6
99-01 23, 726 14,429 61 2,807 12
00-02 47,124 4,546 10 2,735 6
01-03 61,106 3,430 6 904 1
02-04 64,953 10,992 17 457-1-
03-05 29,718 9,605 32 598-2-
04-06 38,426 29,305 76 3,332 9
05-07 47,069 21,670 46 2,531 5
06-08 50,286 24,053 48 10,298 20
07-09 66,270 11,198 17 8,926 13
08-10 121,708 59,243 49 20,123 17
09-11 169,870 58,208 34 32,263 19
10-12 131,550 75,500 57 32,750 25
11-13 86,539 41,740 48 24,510 28
~ Gannett Fleming Vlll-44
NET
SALVAGE
AMOUNT
386
13,700-
7,599-
13,149-
8,256-
12,820-
9,971-
9,229-
20,036-
19,241-
10,805-
1,464-
4, 910-
6,373-
10,207-
15,255-
16,183-
16,386-
11,433-
10,198-
19,523-
21,589-
31,974-
18,018-
11, 621-
1,810-
2,527-
11,449-
10,203-
25,973-
19,139-
13,755-
2, 272-
39,120-
25,945-
42,751-
17,230-
Idaho Power Company
December 31, 2015
PCT
4
53-
24-
so-
55-
69-
27-
26-
4 0-
68-
45-
40-
34-
38-
41-
75-
56-
83-
87-
169-
112-
124-
108-
99-
49-
4-
4-
18-
34-
68-
41-
27-
3-
32-
15-
32-
20-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 271 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 54,153 58,058 107 3,142 6
13-15 79,952 34,963 44 3,615 5
FIVE-YEAR AVERAGE
11-15 82,830 36,653 44 15,082 18
~ liannettF/eming VIJl-45
NET
SALVAGE
AMOUNT
54,916-
31,348-
21, 571-
Idaho Power Company
December 31, 2015
PCT
101-
39-
26-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 272 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 20 1 5 91 455 90 450
1955 912 202 22 663 73 461 51
1956 30,633 883 3 1,029 3 146 0
1957 59,300 6 0 1,017 2 1,011 2
1958 23,646 631 3 16,338 69 15,707 66
1959 9,748 1,129 12 6,084 62 4,955 51
1960 5,959 1,864 31 4,689 79 2,825 47
1961 37,385 973 3 22,098 59 21,125 57
1962 90,238 4,141 5 10,822 12 6,681 7
1963 21,489 691 3 3,986 19 3,295 15
1964 16,081 1,188 7 1,343 8 155 1
1965 21,527 1,119 5 2,215 10 1,096 5
1966 101,238 2,687 3 10,435 10 7,748 8
1967 86,027 2,964 3 4,388 5 1,424 2
1968 58,817 2,715 5 2,723 5 8 0
1969 24,586 3,095 13 4,099 17 1,004 4
1970 102,637 3,873 4 32,333 32 28,460 28
1971 31,169 4,005 13 21,332 68 17,327 56
1972 238,443 5,028 2 80,521 34 75,493 32
1973 99,945 16,759 17 16,190 16 569-1-
1974 98,126 4,731 5 41,052 42 36,321 37
1975 76,749 9,723 13 13,075 17 3,352 4
1976 70,576 18,191 26 7,608 11 10,583-15-
1977 136,767 14,927 11 65,548 48 50,621 37
1978 329,879 59,149 18 19,308 6 39,841-12-
1979 148,412 15,449 10 102,241 69 86,792 58
1980 171,033 17,446 10 34,863 20 17,417 10
1981 226,033 11,005 5 37,262 16 26,257 12
1982 181,315 13,139 7 29,825 16 16,686 9
1983 313,263 0 30,154 10 30,154 10
1984 152,209 44,539 29 11,518 8 33,021-22-
1985 126,999 19,187 15 760 1 18,427-15-
1986 164,344 5,332 3 3,840 2 1,492-1-
1987 27,936 4,497 16 1,395 5 3,102-11-
1988 201,930 0 288 0 288 0
1989 203,179 36,024 18 109,758 54 73,734 36
1990 96, 055 16,771 17 5,609 6 11, 162-12 -
1991 342,456 60,550 18 4,366 1 56,184-16-
1992 782,968 134,174 17 2,164 0 132, 010-17-
1993 801,699 66,609 8 4,123 1 62,486-8-
1994 158,764 73,664 46 6,336 4 67,328-42-
1995 1,669,806 109,449 7 99,616 6 9,833-1-
~ EiannettF/eming Vlll-46 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 273 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 1,108,518 127,143 11 23,559 2 103,584-9-
1997 3,436,072 233,112 7 33,264 1 199,848-6-
1998 154,549 344,409 223 13,797 9 330,611-214-
1999 1,257,541 21,944 2 12,203 1 9,741-1-
2000 1,381,201 69,343 5 17,260 1 52,084-4-
2001 1,229,694 90,065 7 38,133 3 51,932-4-
2002 3,683,450 236,245 6 677,410 18 441,165 12
2003 519,791 378,219 73 39,963 8 338,256-65-
2004 1,332,399 540,685 41 60,904 5 479,782-36-
2005 5,258,014 521,908 10 35,003 1 486,905-9-
2006 1,644,354 315,105 19 86,926 5 228,179-14-
2007 2,177,756 407,488 19 175,475 8 232,013-11-
2008 2,099,126 287,072 14 241,378 11 45,694-2-
2009 1,084,667 46,084 4 12,165-1-58,249-5-
2010 877,677 24, 316 3 3,358 0 20,958-2-
2011 536,114 1,237,291 231 99,141 18 1,138, 149-212-
2012 2,349,732 130,454 6 140,062 6 9,607 0
2013 1,911,076 634,535 33 55,962 3 578,573-3 0-
2014 3,103,709 1,005,888 32 72,354 2 933,534-30-
2015 3,203,069 968,932 30 48,428 2 920,504-29-
TOTAL 45,888,808 8,408,748 18 2,735,519 6 5,673,229-12-
THREE-YEAR MOVING AVERAGES
54-56 10,522 3 62 3 594 6 232 2
55-57 30,282 364 1 903 3 539 2
56-58 37,860 507 1 6,128 16 5,621 15
57-59 30,898 589 2 7,813 25 7,224 23
58-60 13, 118 1,208 9 9,037 69 7,829 60
59-61 17,697 1,322 7 10,957 62 9,635 54
60-62 44,527 2,326 5 12,536 28 10,210 23
61-63 49,704 1,935 4 12,302 25 10,367 21
62-64 42,603 2,007 5 5,384 13 3,377 8
63-65 19,699 999 5 2,515 13 1,515 8
64-66 46,282 1,665 4 4,664 10 3,000 6
65-67 69,597 2,257 3 5,679 8 3,423 5
66-68 82,027 2,789 3 5,849 7 3,060 4
67-69 56,477 2,925 5 3,737 7 812 1
68-70 62,013 3,228 5 13,052 21 9,824 16
69-71 52,797 3,658 7 19,255 36 15,597 30
70-72 124,083 4,302 3 44,729 36 40,427 33
~ EiannettF/eming Vlll-47 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 274 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 123,186 8,597 7 39,348 32 30,750 25
72-74 145,505 8,839 6 45,921 32 37,082 25
73-75 91,607 l0,404 ll 23,439 26 13,035 14
74-76 81,817 l0,882 13 20,578 25 9,697 12
75-77 94,697 14,280 15 28,744 30 14,463 15
76-78 179,074 30,756 17 30,821 17 66 0
77-79 205,019 29,842 15 62,366 30 32,524 16
78-80 216,441 30,681 14 52,137 24 21,456 lO
79-81 181,826 14,633 8 58,122 32 43,489 24
80-82 192,794 13,863 7 33,983 18 20,120 lO
81-83 240,204 8,048 3 32,414 13 24,366 lO
82-84 215,596 19,226 9 23,832 ll 4,606 2
83-85 197,490 21,242 ll 14,144 7 7,098-4-
84-86 147,851 23,019 16 5,373 4 17,647-12-
85-87 106,426 9,672 9 l,998 2 7,674-7-
86-88 131,403 3,276 2 l,841 l l,435-l-
87-89 l44, 348 13,507 9 37,147 26 23,640 16
88-90 167,055 17,598 ll 38,552 23 20,953 13
89-9l 213,897 37,782 18 39,9ll 19 2,129 l
90-92 407,160 70,498 17 4,046 l 66,452-16-
91-93 642,374 87,lll 14 3,551 l 83,560-13-
92-94 581,144 91,482 16 4,208 l 87,275-15-
93-95 876,756 83,241 9 36,692 4 46,549-5-
94-96 979,029 103,419 ll 43,170 4 60,248-6-
95-97 2,071,465 156,568 8 52,146 3 104,422-5-
96-98 1,566,380 234,888 15 23,540 2 211,348-13-
97-99 1,616,054 199,822 12 19,755 1 180,067-ll-
98-00 931,097 145,232 16 14,420 2 130,812-14-
99-01 1,289,479 60,451 5 22,532 2 37,919-3-
00-02 2,098,115 131,884 6 244,268 12 112,383 5
01-03 1,810,978 234,843 13 251,835 14 16,992 1
02-04 1,845,213 385,050 21 259,425 14 125,624-7-
03-05 2,370,068 480,270 20 45,290 2 434,981-18-
04-06 2,744,923 459,233 17 60,944 2 398,288-15-
05-07 3,026,708 414,833 14 99,135 3 315,699-10-
06-08 1,973,745 336,555 17 167,926 9 168, 629-9-
07-09 1,787,183 246,881 14 134,896 8 lll, 985-6-
08-10 1,353,823 119,157 9 77,524 6 41,634-3-
09-ll 832,820 435,897 52 30,112 4 405,785-49-
10-12 1,254,508 464,021 37 80,854 6 383,167-31-
ll-13 1,598,974 667,427 42 98,388 6 569,038-36-
~ EiannettF/eming Vlll-48 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 275 of 529
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 2,454,839
13-15 2,739,284
FIVE-YEAR AVERAGE
11-15 2,220,740
~ Gannett Fleming
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT
590,292 24 89,459
869,785 32 58,915
795,420 36 83,189
Vlll-49
PCT
4
2
4
NET
SALVAGE
AMOUNT
500,833-
810,870-
712,231-
Idaho Power Company
December 31, 2015
PCT
20-
30-
32-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 276 of 529
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1972 3,939 3,710 94 1,558 40 2,152-55-
1973 4,358 576 13 o 576-13-
1974 14,110 l,209 9 1,551 11 342 2
1975
1976 353 96 257-
1977 1,372 563 41 o 563-41-
1978
1979
1980 708 708
1981 29,473 10,720 36 12,998 44 2,278 8
1982
1983
1984
1985
1986 769 o o o
1987
1988
1989
1990 9,767 9,767-
1991 6,431 186 3 o 186-3-
1992 3, 93 o 3,930-
1993 425 425-
1994 11,682 10,549 90 o 10,549-90-
1995 2,420 2,420-
1996 652-606-46
1997 769 5,824 758 0 5,824-758-
1998 11 11-
1999 11-11
2000 476 5,395 132 28 5,263-
2001 5,425 1,124 4,301-
2002
2003 69,846 10,577-15-1,185-2-9,392 13
2004 80,221 21,547 27 77-0 21,624-27-
2005 67,152 32,596 49 4,237 6 28,359-42-
2006
2007 56,209 30,671-55-10 o 30,681 55
2008 64,506 18,984 29 7,084 11 11,900-18-
2009
2010
2011 8,059 8,878 818
2012 74,995 12,529 17 4,867 6 7,662-10-
2013 18,296 4,399 13,897-
~ EiannettF/eming Vll/-50 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 277 of 529
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2014 158,783 10,294 6 2,532 2 7,762-5-
2015 170,836 7,473 4 76-0 7,549-4-
TOTAL 815,927 148,930 18 48,229 6 100,701-12-
THREE-YEAR MOVING AVERAGES
72-74 7,469 1,832 25 1,036 14 795-11-
73-75 6,156 595 10 517 8 78-1-
74-76 4,703 521 11 549 12 28 1
75-77 457 3 05 67 32 7 273-60-
76-78 457 305 67 32 7 273-60-
77-79 457 188 41 0 188-41-
78-80 236 236
79-81 9,824 3,573 36 4,569 47 995 10
80-82 9,824 3,573 36 4,569 47 995 10
81-83 9,824 3,573 36 4,333 44 759 8
82-84
83-85
84-86 256 0 0 0
85-87 256 0 0 0
86-88 256 0 0 0
87-89
88-90 3,256 3,256-
89-91 2,144 3,318 155 0 3,318-155-
90-92 2,144 4,628 216 0 4,628-216-
91-93 2,144 1,514 71 0 1,514-71-
92-94 3,894 4,968 128 0 4,968-128-
93-95 3,894 4,465 115 0 4,465-115-
94-96 3,894 4,106 105 202-5-4,308-111-
95-97 256 2,531 988 202-79-2,733-
96-98 256 1,728 674 202-79-1,930-753-
97-99 256 1,941 758 0 1,941-758-
98-00 159 1,798 44 28 1,754-
99-01 159 3,603 418 264 3,184-
00-02 159 3,607 418 264 3,188-
01-03 23,282 1,717-7-20-0 1,697 7
02-04 50,022 3,657 7 421-1-4,077-8-
03-05 72,406 14,522 20 992 1 13,530-19-
04-06 49,124 18,048 37 1,387 3 16,661-34-
05-07 41,120 642 2 1,416 3 774 2
06-08 40,239 3,896-10-2,365 6 6,260 16
~ Eiannett Fleming Vlll-51 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 278 of 529
IDAHO
ACCOUNT 354
SUMMARY
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT
THREE-YEAR MOVING AVERAGES
07-09 40,239 3,896-
08-10 21,502 6,328
09-11 2,686
10-12 24,998 6,863
11-13 24,998 12,962
12-14 77,926 13,706
13-15 109,873 12,021
FIVE-YEAR AVERAGE
11-15 80,923 11,330
~ EiannettF/eming
POWER COMPANY
TOWERS AND FIXTURES
OF BOOK SALVAGE
GROSS
SALVAGE
PCT AMOUNT
10-2,365
29 2,361
2,959
27 4,582
52 6,048
18 3,933
11 2,285
14 4,120
Vlll-52
PCT
6
11
18
24
5
2
5
NET
SALVAGE
AMOUNT
6,260
3, 967-
273
2,281-
6,914-
9,774-
9,736-
7,210-
Idaho Power Company
December 31, 2015
PCT
16
18-
9-
28-
13 -
9-
9-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 279 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 49,112 15,076 31 9,792 20 5,284-11-
1955 23,016 8,166 35 6,407 28 1,759-8-
1956 44,190 18,417 42 10,643 24 7,774-18-
1957 38,135 21,314 56 9,298 24 12,016-32-
1958 109,197 38,823 36 25,958 24 12,865-12-
1959 28,402 17,578 62 10,111 36 7,467-26-
1960 43,035 29,490 69 6,991 16 22,499-52-
1961 19,851 12,179 61 8,131 41 4,048-20-
1962 46,417 24,157 52 10,637 23 13,520-29-
1963 46,606 27,628 59 11,687 25 15,941-34-
1964 45,107 20,160 45 8,066 18 12,094-27-
1965 50,386 16,640 33 11,372 23 5,268-10-
1966 56,087 24,569 44 11, 682 21 12,887-23-
1967 154,402 59,337 38 13,893 9 45,444-29-
1968 63,038 42,843 68 10,238 16 32,605-52-
1969 44,192 30,251 68 5,125 12 25,126-57-
1970 67,944 31,811 47 3,836 6 27,975-41-
1971 43,439 48,932 113 5,985 14 42,947-99-
1972 35,659 35,407 99 3,621 10 31,786-89-
1973 51,727 29,965 58 10,891 21 19,074-37-
1974 60,210 33,965 56 21,377 36 12,588-21-
1975 318,477 97,701 31 35,831 11 61,870-19-
1976 124,974 64,776 52 26,021 21 38,755-31-
1977 61,839 60,203 97 35,349 57 24,854-40-
1978 40,328 41,072 102 5,151 13 35,921-89-
1979 31,984 64,309 201 10,946 34 53,363-167-
1980 317,784 211,097 66 11,798 4 199,299-63 -
1981 134,058 284,181 212 288,930 216 4,749 4
1982 69,586 54,461 78 24,257 35 30,204-43-
1983 165,222 309,618 187 72,024 44 237,594-144-
1984 72,721 358,947 494 22,162 30 336,785-463-
1985 229,056 482,804 211 39,138 17 443,666-194-
1986 175,383 253,707 145 11,671 7 242,036-138-
1987 113,224 234,997 208 20,319 18 214,678-190-
1988 118,475 115,982 98 13,768 12 102,214-86-
1989 94,641 133,828 141 37,707 40 96,121-102-
1990 164,981 172,568 105 4,430 3 168,138-102-
1991 164,247 403,544 246 28,292 17 375,252-228-
1992 100,686 438,182 435 5,604 6 432,578-430-
1993 300,827 294,603 98 4,699 2 289,904-96-
1994 226,897 388,338 171 6,411 3 381,927-168-
1995 326,627 194,239 59 40,410 12 153,829-47-
~ Gannett Fleming Vlll-53 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 280 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS !'.MOUNT PCT AMOUNT PCT AMOUNT PCT
1996 595,748 734,842 123 27,248-5-762,090-128-
1997 422,225 406,604 96 26,023-6-432,627-102-
1998 181,604 485,753 267 21, 041 12 464,712-256-
1999 96,600 131,583 136 15,875 16 115,709-120-
2000 894,409 338,151 38 44,919 5 293,232-33-
2001 302,088 171,875 57 21,820 7 150,054-50-
2002 212,061 115, 004 54 7,985 4 107,019-so-
2003 316,643 126,094 40 6,312 2 119,782-38-
2004 309,685 252,844 82 29,774 10 223,069-72-
2005 568,129 234,266 41 5,014-1-239,280-42-
2006 310,268 379,609 122 160,224 52 219,385-71-
2007 375,227 1,146,258 305 484,688 129 661,570-176-
2008 555,010 814,221 147 87,235 16 726,985-131-
2009 350,520 391,299 112 40,178 11 351,121-100-
2010 490,212 515,042 105 59,987 12 455,055-93 -
2011 1,876,594 1,084,250 58 149,752 8 934,498-so-
2012 435,295 524,319 120 58,765 14 465,554-107-
2013 368,152 830,180 225 34,200 9 795,980-216-
2014 829,288 754,543 91 10,549-1-765,092-92-
2015 886,706 603,268 68 25,770 3 577,498-65-
TOTAL 14,848,633 15,285,869 103 2,140,350 14 13,145,519-89-
THREE-YEAR MOVING AVERAGES
54-56 38,773 13,886 36 8,947 23 4,939-13-
55-57 35,114 15,966 45 8,783 25 7,183-20-
56-58 63,841 26,185 41 15,300 24 10,885-17-
57-59 58,578 25,905 44 15,122 26 10,783-18-
58-60 60,211 28,630 48 14,353 24 14,277-24-
59-61 30,429 19,749 65 8,411 28 11,338-37-
60-62 36,434 21, 942 60 8,586 24 13,356-37-
61-63 37,625 21,321 57 10,152 27 11,170-30-
62-64 46,043 23,982 52 10,130 22 13,852-30-
63-65 47,366 21,476 45 10,375 22 11,101-23-
64-66 50,527 20,456 40 10,373 21 10,083-20-
65-67 86,958 33,515 39 12,316 14 21,200-24-
66-68 91,176 42,250 46 11,938 13 30,312-33-
67-69 87,211 44,144 51 9,752 11 34,392-39-
68-70 58,391 34,968 60 6,400 11 28,569-49-
69-71 51,858 36,998 71 4,982 10 32,016-62-
70-72 4 9, 014 38,717 79 4,481 9 34,236-70-
~ EiannettF/eming Vlll-54 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 281 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 43,608 38,101 87 6,832 16 31,269-72-
72-74 49,199 33,112 67 11,963 24 21,149-43-
73-75 143,471 53,877 38 22,700 16 31,177-22-
74-76 167,887 65,481 39 27,743 17 37,738-22-
75-77 168,430 74,227 44 32,400 19 41,826-25-
76-78 75,714 55,350 73 22,174 29 33,177-44-
77-79 44, 717 55,195 123 17,149 38 38,046-85-
78-80 130,032 105,493 81 9,298 7 96,194-74-
79-81 161,275 186,529 116 103,891 64 82,638-51-
80-82 173,809 183,246 105 108,328 62 74,918-43-
81-83 122,955 216,087 176 128,404 104 87,683-71-
82-84 102,510 241,009 235 39,481 39 201,528-197-
83-85 155,666 383,790 247 44,441 29 339,348-218-
84-86 159,053 365,153 230 24,324 15 340,829-214-
85-87 172,554 323,836 188 23,709 14 300,127-174-
86-88 135,694 201,562 149 15,253 11 186,309-137-
87-89 108,780 161,602 149 23,931 22 137,671-127-
88-90 126,032 140,793 112 18,635 15 122,158-97-
89-91 141,290 236,647 167 23,476 17 213,170-151-
90-92 143,305 338,098 236 12,775 9 325,323-227-
91-93 188,587 378,776 201 12,865 7 365,911-194-
92-94 209,470 373,708 178 5,571 3 368,136-176-
93-95 284,784 292,393 103 17,173 6 275,220-97-
94-96 383,091 439,140 115 6,524 2 432,615-113-
95-97 448,200 445,229 99 4,287-1-449,515-100-
96-98 399,859 542,400 136 10,743-3-553,143-138-
97-99 233,476 341,313 146 3,631 2 337,683-145-
98-00 390,871 318,496 81 27,278 7 291, 218-75-
99-01 431,032 213,870 so 27,538 6 186,332-43-
00-02 469,519 208,343 44 24,908 5 183,435-39-
01-03 276,931 137,658 50 12,039 4 125,618-45-
02-04 279,463 164,647 59 14,691 5 149,957-54-
03-05 398,152 204,401 51 10,357 3 194,044-49-
04-06 396,027 288,906 73 61,661 16 227,245-57-
05-07 417,875 586,711 140 213,299 51 373,412-89-
06-08 413,502 780,029 189 244,049 59 535,980-130-
07-09 426,919 783,926 184 204,034 48 579,892-136-
08-10 465,248 573,520 123 62,467 13 511, 054-110-
09-11 905,775 663,530 73 83,306 9 580,225-64 -
10-12 934,034 707,870 76 89,501 10 618,369-66-
11-13 893,347 812,917 91 80,906 9 732,011-82-
~ liannettF/eming Vlll-55 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 282 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 544,245 703,014 129 27,472
13-15 694, 715 729,330 105 16,473
FIVE-YEAR AVERAGE
11-15 879,207 759,312 86 51,588
~ EiannettF/eming Vlll-56
PCT
5
2
6
NET
SALVAGE
AMOUNT
675,542-
712,857-
707,725-
Idaho Power Company
December 31, 2015
PCT
124-
103-
80-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 283 of 529
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 35,983 5,197 14 26,632 74 21,435 60
1955 29,978 3,073 10 13,532 45 10,459 35
1956 42,685 6,883 16 19,946 47 13,063 31
1957 39,849 14,278 36 24,577 62 10,299 26
1958 124,280 22,019 18 48,524 39 26,505 21
1959 25,962 5,527 21 14,493 56 8,966 35
1960 98,426 19,532 20 122,714 125 103,182 105
1961 79,510 12,664 16 49,579 62 36,915 46
1962 63,985 17,700 28 37,773 59 20,073 31
1963 82,667 23,501 28 49, 214 60 25,713 31
1964 28,549 7,092 25 24,503 86 17,411 61
1965 49,873 12,588 25 27,830 56 15,242 31
1966 63,442 .13, 994 22 33,896 53 19,902 31
1967 176,943 31,542 18 111,956 63 80,414 45
1968 62,255 14,612 23 36,509 59 21,897 35
1969 40,733 14,253 35 35,138 86 20,885 51
1970 82,366 6,386 8 6,386 8 0
1971 43,847 43,327 99 113,228 258 69,901 159
1972 42,660 48,002 113 17,844 42 30,158-71-
1973 46,584 3,353 7 21,535 46 18,182 39
1974 99,532 25,537 26 42,766 43 17,229 17
1975 99,462 83,287 84 147,372 148 64,085 64
1976 169,209 59,958 35 150,729 89 90,771 54
1977 107,358 54,479 51 0 54,479-51-
1978 47,030 12,275 26 23,364 so 11,089 24
1979 34,916 13,395 38 21,293 61 7,898 23
1980 67,909 38,439 57 33,388 49 5,051-7-
1981 106,346 76,735 72 142,159 134 65,424 62
1982 57,799 73,227 127 50,778 88 22,449-39-
1983 107,927 67,352 62 67,191 62 161-0
1984 32,325 133,413 413 36,112 112 97,301-301-
1985 103,635 23,900 23 35,455 34 11,555 11
1986 36,938 27,427 74 20,983 57 6,444-17-
1987 53,727 62, 732 117 86,261 161 23,529 44
1988 69,934 56,856 81 40,660 58 16,196-23-
1989 89,019 52,356 59 19,747 22 32,609-37-
1990 28,001 27,824 99 27,027 97 797-3-
1991 131,873 91,520 69 50,730 38 40,790-31-
1992 45,997 110,876 241 26,029 57 84,847-184-
1993 141,816 110,974 78 20,826 15 90,148-64-
1994 153,780 197,407 128 14,561 9 182,846-119-
1995 318,905 138,201 43 42,848 13 95,353-30-
~ fiannettF/eming Vlll-57 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 284 of 529
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 408,641 349,676 86 32,150 8 317,526-78-
1997 363,918 184,118 51 19,353-5-203,471-56-
1998 728,285 139,891 19 11,172 2 128,718-18-
1999 105,266 129,478 123 8,620 8 120,859-115-
2000 346,235 225,976 65 34 I 149 10 191,827-55-
2001 261,006 168,416 65 20,169 8 148,247-57-
2002 639,468 132,394 21 7,677 1 124,717-20-
2003 259,018 161,821 62 9,847 4 151,973-59-
2004 184,774 332,964 180 46,053 25 286, 912-155-
2005 1,181,484 334,333 28 15, 963 1 318,370-27-
2006 223,382 386,743 173 229,412 103 157,330-70-
2007 137,462 1,335,946 972 672,647 489 663,299-483-
2008 802,568 619,174 77 67,192 8 551,981-69-
2009 431,505 263,180 61 24,939 6 238,241-55-
2010 524,015 632,963 121 49,751 9 583,212-111-
2011 1,466,062 264,266 18 16,237 1 248,029-17-
2012 584,891 983,431 168 132,801 23 850,630-145-
2013 316,103 351,789 111 39,511 12 312,278-99-
2014 1,007,330 751,260 75 59,343 6 691,917-69-
2015 1,042,990 644,243 62 17,639 2 626,604-60-
TOTAL 14,378,418 10,255,755 71 3,412,008 24 6,843,747-48-
THREE-YEAR MOVING AVERAGES
54-56 36,215 5,051 14 20,037 55 14,986 41
55-57 37,504 8,078 22 19,352 52 11,274 30
56-58 68,938 14,393 21 31,016 45 16,622 24
57-59 63,364 13,941 22 29,198 46 15,257 24
58-60 82,889 15,693 19 61,910 75 46,218 56
59-61 67,966 12,574 19 62,262 92 49,688 73
60-62 80,640 16,632 21 70,022 87 53,390 66
61-63 75,387 17,955 24 45,522 60 27,567 37
62-64 58,400 16,098 28 37,163 64 21,066 36
63-65 53,696 14 I 3 94 27 33, 849 63 19,455 36
64-66 47,288 11,225 24 28,743 61 17,518 37
65-67 96,753 19,375 20 57,894 60 38,519 40
66-68 100,880 20, 049 20 60,787 60 40,738 40
67-69 93, 310 20,136 22 61,201 66 41,065 44
68-70 61,785 11,750 19 26, 011 42 14,261 23
69-71 55,649 21,322 38 51,584 93 30,262 54
70-72 56,291 32,572 58 45,819 81 13,248 24
~ fiannettF/eming Vlll-58 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 285 of 529
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 44,364 31,561 71 50,869 115 19,308 44
72-74 62,925 25,631 41 27,382 44 1,751 3
73-75 81,859 37,392 46 70,558 86 33,165 41
74-76 122,734 56,261 46 113,622 93 57,362 47
75-77 125,343 65,908 53 99,367 79 33,459 27
76-78 107,866 42,237 39 58,031 54 15,794 15
77-79 63,101 26,716 42 14,886 24 11,831-19-
78-80 49,952 21,370 43 26,015 52 4,645 9
79-81 69,724 42,856 61 65,613 94 22,757 33
80-82 77,351 62,800 81 75,442 98 12,641 16
81-83 90,691 72,438 80 86,709 96 14,271 16
82-84 66,017 91,331 138 51,360 78 39,970-61-
83-85 81,296 74,888 92 46,253 57 28,636-35-
84-86 57,633 61,580 107 30,850 54 30,730-53-
85-87 64,767 38,020 59 47,566 73 9,547 15
86-88 53,533 49,005 92 49,301 92 296 l
87-89 70,893 57,315 81 48,889 69 8,425-12-
88-90 62,318 45,679 73 29,145 47 16,534-27-
89-91 82, 964 57,233 69 32,501 39 24,732-3 0-
90-92 68,624 76,740 112 34,595 so 42,145-61-
91-93 106,562 104,457 98 32,528 31 71,928-67-
92-94 113,864 139,752 123 20,472 18 119, 280-105-
93-95 204,834 148,861 73 26,078 13 122,782-60-
94-96 293,775 228,428 78 29,853 10 198,575-68-
95-97 363,821 223,998 62 18,548 5 205,450-56-
96-98 500,281 224,562 45 7,990 2 216,572-43-
97-99 399,156 151,162 38 146 0 151,016-38-
98-00 393,262 165,115 42 17,980 5 147,134-37-
99-01 237,502 174,623 74 20,979 9 153,644-65-
00-02 415,570 175,595 42 20,665 5 154,930-37-
01-03 386,497 154,210 40 12,564 3 141,646-37-
02-04 361,087 209,060 58 21,193 6 187,867-52-
03-05 541,759 276,373 51 23,955 4 252,418-47-
04-06 529,880 351,347 66 97,143 18 254,204-48-
05-07 514,109 685,674 133 306,008 60 379,666-74 -
06-08 387,804 780,621 201 323,084 83 457,537-118-
07-09 457,178 739,433 162 254,926 56 484,507-106-
08-10 586,029 505,106 86 47,294 8 457,812-78-
09-11 807,194 386,803 48 30,309 4 356,494-44-
10-12 858,323 626,887 73 66,263 8 560,624-65-
11-13 789,019 533,162 68 62,850 8 470,312-60-
~ fiannettF/eming Vlll-59 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 286 of 529
ACCOUNT
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 636,108
13-15 788,808
FIVE-YEAR AVERAGE
11-15 883,475
~ EiannettF/eming
IDAHO POWER COMPANY
356 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REMOVAL SALVAGE SALVAGE
AMOUNT PCT AMOUNT
695,493 109 77,218
582,431 74 3 8, 831
598,998 68 53,106
Vlll-60
PCT
12
5
6
AMOUNT
618,275-
543,600-
545,892-
Idaho Power Company
December 31, 2015
PCT
97-
69-
62-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 287 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 7,832 1,308 17 3,191 41 1,883 24
1955 15,610 1,661 11 5,137 33 3,476 22
1956 9,187 1,740 19 2,329 25 589 6
1957 7,967 1,250 16 2,045 26 795 10
1958 17,906 3,787 21 1,845 10 1,942-11-
1959 6,737 1,040 15 984 15 56-1-
1960 4,577 834 18 446 10 388-8-
1961 8,829 1,266 14 986 11 280-3-
1962 21,234 11,560 54 4,083 19 7,477-35-
1963 8,357 2,621 31 375 4 2,246-27-
1964 15,621 5,353 34 2,060 13 3,293-21-
1965 23,468 3,262 14 1,683 7 1,579-7-
1966 43,579 8,092 19 2,535 6 5,557-13-
1967 63,673 13,081 21 1,733 3 11, 348-18-
1968 41,077 10,034 24 3,346 8 6,688-16-
1969 21,087 5,405 26 2,892 14 2,513-12-
1970 2,340 5,417 3,077
1971 38,409 4,515 12 2,826 7 1,689-4-
1972 37,516 13,432 36 5,152 14 8,280-22-
1973 30,393 12,093 40 1,310 4 10,783-35-
1974 30,797 13,556 44 6,214 20 7,342-24-
1975 53,377 17,320 32 5,424 10 11,896-22-
1976 58,614 13,060 22 3,539 6 9,521-16-
1977 40,687 28,145 69 2,187 5 25,958-64-
1978 94,738 62,243 66 4,305 5 57,938-61-
1979 48,518 79,847 165 825 2 79,022-163-
1980 42,787 18,487 43 1,791 4 16,696-3 9-
1981 52,915 48,088 91 3,790 7 44,298-84-
1982 53,681 38,186 71 4,007 7 34,179-64-
1983 71,264 79,151 111 6,813 10 72,338-102-
1984 27,120 12,901 48 1,993 7 10,908-40-
1985 103,868 100,634 97 4,583 4 96, 051-92-
1986 30,991 40,693 131 0 40,693-131-
1987 78,685 15,690 20 7,047 9 8,643-11-
1988 49,024 10,830 22 0 10,830-22-
1989 22,065 29,412 133 4,951 22 24,461-111-
1990 89,109 24,793 28 0 24,793-28-
1991 107,136 64,192 60 9,409 9 54,783-51-
1992 75,987 28,933 38 4,226 6 24,707-33-
1993 11,393 76,660 673 3,814 33 72,846-639-
1994 50,880 48,212 95 685 l 47,527-93 -
1995 109,421 53,364 49 0 53,364-49-
~ EiannettF/eming Vlll-61 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 288 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 37,981 51,552 136 4,198-11-55,750-147-
1997 16,507 35,670 216 202 1 35,469-215-
1998 42,390 4,564 37,826-
1999 86,627 5,857-7-7,776 9 13,633 16
2000 81,427 193-o 7,628 9 7,821 10
2001 109,256 2,082-2-3,573 3 5,655 5
2002 56,378 6,740 12 1,007-2-7,747-14-
2003 28,952 2,548 9 80-0 2,628-9-
2004 27,054 24,460 90 1,618 6 22,842-84-
2005 6,389 o o 0
2006 42,263 9,229 22 2,275 5 6,954-16-
2007 12,681 362 3 884 7 522 4
2008 27,667 13,406 48 18,962 69 5,556 20
2009 101,502 151,241 149 58,363 57 92,878-92-
2010 147,703 168,820 114 15,703 11 153,117-104-
2011 31,545 27,446 87 18,127 57 9,320-30-
2012 25,585 32,397 127 o 32,397-127-
2013 19,774 30,830 156 3,525 18 27,304-138-
2014 34,476 35,533 103 5,507 16 30,026-87-
2015 35,183 97,276 276 720 2 96,556-274-
TOTAL 2,655,066 1,730,842 65 270,122 10 1,460,720-55-
THREE-YEAR MOVING AVERAGES
54-56 10,876 1,570 14 3,552 33 1,983 18
55-57 10,921 1,550 14 3,170 29 1,620 15
56-58 11,687 2,259 19 2,073 18 186-2-
57-59 10,870 2,026 19 1,625 15 401-4-
58-60 9,740 1,887 19 1,092 11 795-8-
59-61 6,714 1,047 16 805 12 241-4-
60-62 11,547 4,553 39 1,838 16 2, 715-24-
61-63 12,807 5,149 40 1,815 14 3,334-26-
62-64 15,071 6,511 43 2,173 14 4,339-29-
63-65 15,815 3,745 24 1,373 9 2,373-15-
64-66 27,556 5,569 20 2,093 8 3,476-13-
65-67 43,573 8,145 19 1,984 5 6,161-14-
66-68 49,443 10,402 21 2,538 5 7,864-16-
67-69 41,946 9,507 23 2,657 6 6,850-16-
68-70 20,721 5,926 29 3,885 19 2,041-10-
69-71 19,832 4,087 21 3,712 19 375-2-
70-72 25,308 6,762 27 4,465 18 2,297-9-
~ Gannett Fleming Vlll-62 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 289 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 35,439 10,013 28 3,096 9 6,917-20-
72-74 32,902 13, 027 40 4,225 13 8,802-27-
73-75 38,189 14,323 38 4,316 11 10,007-26-
74-76 47,596 14,645 31 5,059 11 9,586-20-
75-77 50,893 19,508 38 3,717 7 15,792-31-
76-78 64,680 34,483 53 3,344 5 31,139-48-
77-79 61,314 56,745 93 2,439 4 54,306-89-
78-80 62,014 53,526 86 2,307 4 51,219-83-
79-81 48,073 48,807 102 2,135 4 46,672-97-
80-82 49,794 34,920 70 3,196 6 31,724-64-
81-83 59,287 55,142 93 4,870 8 50,272-85-
82-84 50,688 43,413 86 4,271 8 39,142-77-
83-85 67,417 64,229 95 4,463 7 59,766-89-
84-86 53,993 51,409 95 2,192 4 49,217-91-
85-87 71,181 52,339 74 3,877 5 48,462-68-
86-88 52,900 22,404 42 2,349 4 20,055-38-
87-89 49,925 18,644 37 3,999 8 14,645-29-
88-90 53,399 21,678 41 1,650 3 20,028-38-
89-91 72,770 39,466 54 4,787 7 34,679-48-
90-92 90,744 39,306 43 4,545 5 34,761-38-
91-93 64,839 56,595 87 5,816 9 50,779-78-
92-94 46,087 51,268 111 2,908 6 48,360-105-
93-95 57,231 59,412 104 1,500 3 57,912-101-
94-96 66,094 51,043 77 1,171-2-52,214-79-
95-97 54,636 46,862 86 1,332-2-48,194-88-
96-98 18,162 43,204 238 189 1 43,015-237-
97-99 34,378 24,068 70 4,180 12 19,887-58-
98-00 56,018 12, 113 22 6,656 12 5,457-10-
99-01 92,437 2,711-3-6,326 7 9,036 10
00-02 82,354 1,488 2 3,398 4 1,910 2
01-03 64,862 2,402 4 829 1 1,573-2-
02-04 37,461 11,249 30 177 0 11, 072-30-
03-05 20,798 9,003 43 513 2 8,490-41-
04-06 25,235 11,230 45 1,298 5 9,932-39-
05-07 20,444 3,197 16 1,053 5 2,144-10-
06-08 27,537 7,666 28 7,374 27 292-1-
07-09 47,283 55,003 116 26,070 55 28,933-61-
08-10 92,291 111,156 120 31,010 34 80,146-87-
09-11 93,583 115,836 124 30,731 33 85,105-91-
10-12 68,278 76,221 112 11,277 17 64,945-95-
11-13 25,635 30,224 118 7,217 28 23,007-90-
~ Gannett Fleming Vlll-63 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 290 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 26,612 32,920 124 3,011 11
13-15 29,811 54,546 183 3,251 11
FIVE-YEAR AVERAGE
11-15 29,313 44,697 152 5,576 19
~ EiannettF/eming Vlll-64
NET
SALVAGE
AMOUNT
29,909-
51,296-
39,121-
Idaho Power Company
December 31, 2015
PCT
112-
172-
133-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 291 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 53,499 6,194 12 21,815 41 15,621 29
1955 62,702 5,160 8 30,154 48 24,994 40
1956 69,337 5,757 8 14,283 21 8,526 12
1957 29,956 2,806 9 7,406 25 4,600 15
1958 45,630 4,410 10 16,647 36 12,237 27
1959 62,980 7,376 12 62,980 100 55,604 88
1960 31,709 3,770 12 6,854 22 3,084 10
1961 63,460 3,291 5 16,057 25 12,766 20
1962 114,336 12,879 11 27,809 24 14,930 13
1963 100,103 6,604 7 28,435 28 21,831 22
1964 126,112 9,724 8 18,931 15 9,207 7
1965 223,513 9,594 4 55,844 25 46,250 21
1966 120,566 16,141 13 37,642 31 21,501 18
1967 243,564 12,245 5 22,741 9 10,496 4
1968 133,108 14,486 11 50,973 38 36,487 27
1969 65,098 8,412 13 22,907 35 14,495 22
1970 157,384 10,401 7 20,965 13 10,564 7
1971 142, 962 10,379 7 34,427 24 24,048 17
1972 221,937 29,230 13 43,742 20 14,512 7
1973 295,195 14,958 5 79,255 27 64,297 22
1974 200,729 31,479 16 76,689 38 45,210 23
1975 265,235 21, 142 8 56,234 21 35,092 13
1976 248,008 37,112 15 115,689 47 78,577 32
1977 293,714 41,759 14 124,431 42 82,672 28
1978 490,681 74,177 15 134,725 27 60,548 12
1979 436,850 72,026 16 157,499 36 85,473 20
1980 410,717 56,609 14 96,257 23 39,648 10
1981 621,994 104,709 17 63,612 10 41,097-7-
1982 253,566 52,639 21 46,591 18 6,048-2-
1983 621,880 225,201 36 81,701 13 143,500-23 -
1984 240,845 0 39,367 16 39,367 16
1985 765,569 59,731 8 62,561 8 2,830 0
1986 299,018 19,819 7 31,500 11 11, 681 4
1987 535,535 48,552 9 20,730 4 27,822-5-
1988 384,717 39,978 10 18,552 5 21,426-6-
1989 374,016 49,834 13 78,823 21 28,989 8
1990 699,535 78,910 11 0 78,910-11-
1991 662,831 99,389 15 61,524 9 37,865-6-
1992 2,040,610 168,884 8 106,538 5 62,346-3-
1993 399,594 78,926 20 61,460 15 17,466-4-
1994 363,260 113,907 31 44,520 12 69,387-19-
1995 689,140 83,044 12 68,008 10 15,036-2-
~ EiannettF/eming Vlll-65 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 292 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 267,691 30,356 11 25,761 10 4,595-2-
1997 965,150 63,896 7 346-0 64,242-7-
1998 15,722 7,532 48 8,699 55 1,168 7
1999 1,101,469 14,571 1 724 0 13,847-1-
2000 975,990 3,886 0 141,285 14 137,399 14
2001 2,017,560 61,308 3 23, 013 1 38,296-2-
2002 893,712 127,289 14 21,516 2 105,773-12-
2003 782,574 295,808 38 58,595 7 237,212-30-
2004 676,851 37,881-6-31,549 5 69,430 10
2005 915,844 151,200 17 76,463 8 74,737-8-
2006 1,397,499 155,796 11 102,000 7 53,797-4-
2007 447,205 50,650 11 26,638 6 24,012-5-
2008 526,933 340,557 65 68,867 13 271,690-52-
2009 744,946 517,292 69 84,816 11 432,477-58-
2010 2,481,706 36,266 1 201,843 8 165,577 7
2011 595,771 45,568 8 66,073 11 20,506 3
2012 945,164 367,864 39 43,851 5 324,013-34-
2013 480,964 391,327 81 22,585 5 368,743-77-
2014 497,312 461,644 93 77,083 15 384,561-77-
2015 1,318,351 941,321 71 15, 046 1 926,275-70-
TOTAL 31,709,609 5,777,893 18 3,262,939 10 2,514,954-8-
THREE-YEAR MOVING AVERAGES
54-56 61,846 5,704 9 22,084 36 16,380 26
55-57 53,998 4,574 8 17,281 32 12,707 24
56-58 48,308 4,324 9 12,779 26 8,454 18
57-59 46,189 4,864 11 29,011 63 24,147 52
58-60 46,773 5,185 11 28,827 62 23,642 51
59-61 52,716 4,812 9 28,630 54 23,818 45
60-62 69,835 6,647 10 16,907 24 10,260 15
61-63 92,633 7,591 8 24,100 26 16,509 18
62-64 113,517 9,736 9 25,058 22 15,323 13
63-65 149,909 8,641 6 34,403 23 25,763 17
64-66 156,730 11,820 8 37,472 24 25,653 16
65-67 195,881 12,660 6 38,742 20 26,082 13
66-68 165,746 14,291 9 37,119 22 22,828 14
67-69 147,257 11, 714 8 32,207 22 20,493 14
68-70 118,530 11,100 9 31,615 27 20,515 17
69-71 121,815 9,731 8 26,100 21 16,369 13
70-72 174,094 16,670 10 33,045 19 16,375 9
~ fiannettF/eming Vlll-66 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 293 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 220,031 18,189 8 52,475 24 34,286 16
72-74 239,287 25,222 11 66,562 28 41,340 17
73-75 253,720 22,526 9 70,726 28 48,200 19
74-76 237,991 29,911 13 82,871 35 52,960 22
75-77 268,986 33,338 12 98,785 37 65,447 24
76-78 344, 134 51,016 15 124,948 36 73,932 21
77-79 407,082 62,654 15 138,885 34 76,231 19
78-80 446,083 67,604 15 129,494 29 61,890 14
79-81 489,854 77,781 16 105,789 22 28,008 6
80-82 428,759 71,319 17 68,820 16 2,499-1-
81-83 499,147 127,516 26 63, 968 13 63,548-13-
82-84 372,097 92,613 25 55,886 15 36,727-10-
83-85 542,765 94, 977 17 61,210 11 33,768-6-
84-86 435,144 26,517 6 44,476 10 17,959 4
85-87 533,374 42,701 8 38,264 7 4,437-1-
86-88 406,423 36,116 9 23,594 6 12,522-3-
87-89 431,423 46,121 11 39,368 9 6,753-2-
88-90 486,089 56,241 12 32,458 7 23,782-5-
89-91 578,794 76,044 13 46,782 8 29,262-5-
90-92 1,134,325 115, 728 10 56,021 5 59,707-5-
91-93 1,034,345 115,733 11 76,507 7 39,226-4-
92-94 934,488 120,572 13 70,839 8 49,733-5-
93-95 483,998 91,959 19 57,996 12 33,963-7-
94-96 440,030 75,769 17 46,096 10 29,673-7-
95-97 640,660 59,099 9 31,141 5 27,958-4-
96-98 416,187 33,928 8 11,371 3 22,557-5-
97-99 694,113 28,666 4 3,026 0 25,641-4-
98-00 697,727 8,663 1 50,236 7 41,573 6
99-01 1,365,006 26,588 2 55,007 4 28,419 2
00-02 1,295,754 64,161 5 61,938 5 2,223-0
01-03 1,231,282 161,468 13 34,375 3 127,094-10-
02-04 784,379 128,405 16 37,220 5 91,185-12-
03-05 791,756 136,376 17 55,536 7 80,840-10-
04-06 996,731 89,705 9 70,004 7 19,701-2-
05-07 920,183 119,215 13 68,367 7 50,848-6-
06-08 790,546 182,334 23 65,835 8 116,499-15-
07-09 573,028 302,833 53 60,107 10 242,726-42-
08-10 1,251,195 298,038 24 118,508 9 179,530-14-
09-11 1,274,141 199,709 16 117,577 9 82,131-6-
10-12 1,340,880 149,899 11 103,922 8 45,977-3-
11-13 673,966 268,253 40 44,170 7 224,083-33-
~ EiannettF/eming Vlll-67 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 294 of 529
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 641,147
13-15 765,543
FIVE-YEAR AVERAGE
11-15 767,513
~ 6annettF/eming
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT
406,945 63 47,840
598,097 78 38,238
441,545 58 44,928
VIIJ-68
PCT
7
5
6
NET
SALVAGE
AMOUNT
359,106-
559,859-
396,617-
Idaho Power Company
December 31, 2015
PCT
56-
73-
52-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 295 of 529
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 216,466 109,263 50 155,269 72 46,006 21
1955 153,992 67,156 44 103,969 68 36,813 24
1956 129,425 59,055 46 94,251 73 35,196 27
1957 155,462 65,298 42 108,378 70 43,080 28
1958 167,137 88,594 53 120,155 72 31, 561 19
1959 226,786 88,718 39 196,374 87 107,656 47
1960 149,593 79,213 53 84,244 56 5,031 3
1961 185,502 95,419 51 73,944 40 21,475-12-
1962 190,388 99,148 52 86,127 45 13,021-7-
1963 205,791 96,319 47 77,633 38 18,686-9-
1964 221,221 102,824 46 81,359 37 21,465-10-
1965 263,981 117,964 45 95,545 36 22,419-8-
1966 305,149 134,789 44 74,785 25 60,004-20-
1967 306,506 125,573 41 62,300 20 63,273-21-
1968 303,817 101,096 33 55,873 18 45,223-15-
1969 311,478 125,438 40 54,108 17 71,330-23-
1970 321,498 113,630 35 63,867 20 49,763-15-
1971 359,078 152,340 42 67,824 19 84,516-24-
1972 407,974 183,654 45 72,410 18 111, 244-27-
1973 451,870 190,859 42 120,290 27 70,569-16-
1974 531,941 240,896 45 198,174 37 42,722-8-
1975 519,965 253,030 49 205,582 40 47,448-9-
1976 606,269 244,615 40 185,266 31 59, 349-10-
1977 597,169 272,244 46 149,667 25 122,577-21-
1978 532,950 257,988 48 161,398 30 96,590-18-
1979 624,083 318,612 51 181,895 29 136,717-22-
1980 564,372 303,896 54 248,161 44 55,735-10-
1981 615,842 371,910 60 235,271 38 136,639-22-
1982 590,222 488,192 83 230,084 39 258,108-44-
1983 600,115 495,267 83 223,301 37 271,966-45-
1984 501,896 543,159 108 211,301 42 331,858-66-
1985 653,188 498,470 76 191,098 29 307,372-47-
1986 519,434 376,814 73 93,897 18 282,917-54-
1987 558,284 335,109 60 123,805 22 211,304-38-
1988 454,217 332,004 73 103,356 23 228,648-50-
1989 578,956 468,212 81 149,430 26 318,782-55-
1990 819,676 359,485 44 108,833 13 250,652-31-
1991 849,166 552,170 65 159,729 19 392, 441-46-
1992 703,104 573,568 82 90,969 13 482,599-69-
1993 882,499 605,212 69 138,054 16 467,158-53-
1994 1,170,964 585,222 50 109,971 9 475,251-41-
1995 1,038,173 701,947 68 136,336 13 565,611-54 -
~ Gannett Fleming Vlll-69 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 296 of 529
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 920,317 780,288 85 129,797 14 650,491-71-
1997 954,641 158,414 17 27,340 3 131,073-14 -
1998 103,924 1,255,216 110,443 106 1,144,773-
1999 873,264 1,145,932 131 270,119 31 875,813-100-
2000 1,172,275 917,860 78 87,239 7 830,621-71-
2001 2,014,084 826,316 41 11087,401 54 261,085 13
2002 1,035,938 1,028,780 99 138,217 13 890,563-86-
2003 1,331,447 1,409,689 106 97,387-7-1,507,076-113-
2004 1,293,933 1,464,575 113 127,850 10 1,336,725-103-
2005 1,313,589 1,215,977 93 45,312 3 1,170,665-89-
2006 1,669,989 1,358,158 81 229,523 14 1,128,635-68-
2007 2,145,801 1,773,436 83 245,492 11 1,527,943-71-
2008 2,049,269 28,104-1-50,891 2 78,995 4
2009 1,592,334 634,698 40 67,606 4 567,092-36-
2010 1,431,589 1,380,267 96 159,505 11 1,220,762-85-
2011 1,629,356 1,401,994 86 153,564 9 1,248,430-77-
2012 1,470,555 1,134,126 77 84,590 6 1,049,536-71-
2013 1,190,154 981,549 82 90,899 8 890,651-75-
2014 1,887,004 1,323,460 70 79,877 4 1,243,582-66-
2015 2,304,956 1,099,194 48 45,283 2 1,053,911-46-
TOTAL 47,930,019 32,636,198 68 8,617,846 18 24,018,352-so-
THREE-YEAR MOVING AVERAGES
54-56 166,628 78,491 47 117,830 71 39,338 24
55-57 146,293 63,836 44 102,199 70 38,363 26
56-58 150,675 70,982 47 107,595 71 36,612 24
57-59 183,128 80,870 44 141,636 77 60,766 33
58-60 181,172 85,508 47 133,591 74 48,083 27
59-61 187,294 87,783 47 118,187 63 30,404 16
60-62 175,161 91,260 52 81,438 46 9,822-6-
61-63 193,894 96,962 so 79,235 41 17,727-9-
62-64 205,800 99,430 48 81,706 40 17,724-9-
63-65 230,331 105,702 46 84,846 37 20,857-9-
64-66 263,450 118,526 45 83,896 32 34,629-13-
65-67 291,879 126,109 43 77,543 27 48,565-17-
66-68 305,157 120,486 39 64,319 21 56,167-18-
67-69 307,267 117,369 38 57,427 19 59,942-20-
68-70 312,264 113,388 36 57,949 19 55,439-18-
69-71 330,685 130,469 39 61,933 19 68,536-21-
70-72 362,850 149,875 41 68,034 19 81,841-23-
~ EiannettF/eming Vlll-70 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 297 of 529
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 406,307 175,618 43 86,841 21 88,776-22-
72-74 463,928 205,136 44 130,291 28 74,845-16-
73-75 501,259 228,262 46 174,682 35 53,580-11-
74-76 552,725 246,180 45 196,341 36 49,840-9-
75-77 574,468 256,630 45 180,172 31 76,458-13-
76-78 578,796 258,282 45 165,444 29 92,839-16-
77-79 584,734 282,948 48 164,320 28 118,628-20-
78-80 573,802 293,499 51 197,151 34 96,347-17-
79-81 601,432 331,473 55 221,776 37 109,697-18-
80-82 590,145 387,999 66 237,839 40 150,161-25-
81-83 602,060 451,790 75 229,552 38 222,238-37-
82-84 564,078 508,873 90 221,562 39 287,311-51-
83-85 585,066 512,299 88 208,567 36 303,732-52-
84-86 558,173 472,814 85 165,432 30 307,382-55-
85-87 576,969 403,464 70 136,267 24 267,198-46-
86-88 510,645 347,976 68 107,019 21 240,956-47-
87-89 530,486 378,442 71 125,530 24 252,911-48-
88-90 617,616 386,567 63 120,540 20 266,027-43-
89-91 749,266 459,956 61 139,331 19 320,625-43-
90-92 790,649 495,074 63 119,844 15 375,231-47-
91-93 811,590 576,983 71 129,584 16 447,399-55-
92-94 918, 856 588,001 64 112,998 12 475,003-52-
93 -95 1,030,545 630,794 61 128,120 12 502,673-49-
94-96 1,043,151 689,152 66 125,368 12 563,784-54-
95-97 971,044 546,883 56 97,825 10 449, 058-46-
96-98 659,627 731,306 111 89,193 14 642,112-97-
97-99 643,943 853,187 132 135,967 21 717,220-111-
98-00 716,488 1,106,336 154 155,934 22 950,402-133-
99-01 1,353,208 963,369 71 481,586 36 481,783-36-
00-02 1,407,433 924,319 66 437,619 31 486,700-35-
01-03 1,460,490 1,088,262 75 376,077 26 712,185-49-
02-04 1,220,440 1,301,015 107 56,227 5 1,244,788-102-
03-05 1,312,990 1,363,414 104 25,259 2 1,338,155-102-
04-06 1,425,837 1,346,237 94 134,228 9 1,212,008-85-
05-07 1,709,793 1,449,190 85 173,442 10 1,275,748-75-
06-08 l, 955,020 1,034,497 53 175,302 9 859,195-44-
07-09 1,929,135 793,343 41 121,330 6 672,014-35-
08-10 1,691,064 662,287 39 92,667 5 569,620-34-
09-11 1,551,093 1,138,987 73 126,892 8 1,012,095-65-
10-12 1,510,500 1,305,462 86 132,553 9 1,172,909-78-
11-13 1,430,022 1,172,556 82 109,684 8 1,062,872-74-
~ EiannettF/eming Vlll-71 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 298 of 529
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
12-14 1,515,904 1,146,378 76 85,122 6
13-15 1,794,038 1,134,734 63 72,020 4
FIVE-YEAR AVERAGE
11-15 1,696,405 1,188,065 70 90,843 5
~ Gannett Fleming Vlll-72
NET
SALVAGE
AMOUNT
1,061,256-
1,062,715-
1,097,222-
Idaho Power Company
December 31, 2015
PCT
70-
59-
65-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 299 of 529
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 109,238 25, 968 24 160,204 147 134,236 123
1955 94,553 22,201 23 118,563 125 96,362 102
1956 63,905 13,923 22 77,827 122 63,904 100
1957 69,933 16,677 24 84,260 120 67,583 97
1958 91,708 24,627 27 95,247 104 70,620 77
1959 83,336 26, 113 31 98,068 118 71,955 86
1960 73,740 21,193 29 79,630 108 58,437 79
1961 106,095 28,694 27 98,420 93 69,726 66
1962 105,896 30,066 28 90,733 86 60,667 57
1963 119,642 32,015 27 85,305 71 53,290 45
1964 102,346 30,782 30 89,662 88 58,880 58
1965 166,522 38,086 23 130,434 78 92,348 55
1966 177,791 47,259 27 151,158 85 103,899 58
1967 185,322 66,443 36 122,993 66 56,550 31
1968 200,456 72,477 36 116,078 58 43,601 22
1969 217,282 90,540 42 131,004 60 40,464 19
1970 161,835 84,112 52 108,458 67 24,346 15
1971 239,346 112,220 47 133,388 56 21,168 9
1972 258,658 150,318 58 108,912 42 41,406-16-
1973 197,625 139,277 70 151,700 77 12,423 6
1974 300,076 206,706 69 152,928 51 53,778-18-
1975 293,410 211,447 72 193,556 66 17,891-6-
1976 257,980 198,490 77 157,269 61 41,221-16-
1977 247,696 191,057 77 121,425 49 69,632-28-
1978 207,640 189,893 91 165,810 80 24,083-12-
1979 283,764 246,328 87 215,799 76 30,529-11-
1980 269,890 221,014 82 186,362 69 34,652-13 -
1981 275,557 254,114 92 177,428 64 76,686-28-
1982 280,685 374,072 133 172,038 61 202,034-72-
1983 302,656 372,392 123 162,876 54 209,516-69-
1984 244, 967 390,201 159 164,008 67 226, 193-92-
1985 337,170 357,543 106 122,295 36 235,248-70-
1986 167,474 157,747 94 70,655 42 87,092-52-
1987 257,572 216, 613 84 84,418 33 132,195-51-
1988 196,994 213,191 108 73,423 37 139,768-71-
1989 216,485 364,043 168 133,490 62 230,553-106-
1990 370,725 232,465 63 143,519 39 88,946-24-
1991 319,565 342,264 107 152,821 48 189,443-59-
1992 264,038 320,181 121 127, 112 48 193,069-73-
1993 352,961 337,131 96 103,728 29 233,403-66-
1994 210,988 342,950 163 118,479 56 224,471-106-
1995 504,788 378,760 75 113,945 23 264,815-52-
~ 6annettF/eming Vlll-73 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 300 of 529
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 321,821 472,705 147 111,509 35 361,196-112-
1997 555,829 159,199 29 2,472-0 161, 671-29-
1998 64,028 623,097 973 46,286 72 576,811-901-
1999 353,837 345,652 98 193,451 55 152,200-43-
2000 594,930 393,653 66 34,954 6 358,700-60-
2001 1,045,822 444,495 43 452,740 43 8,245 1
2002 687,374 513,135 75 55,366 8 457,769-67-
2003 501,747 559,804 112 57,358 11 502,446-100-
2004 1,971,608 600,953 30 42,417 2 558,536-28-
2005 743,922 521,174 70 18,166 2 503,009-68-
2006 1,261,783 633,360 50 88,868 7 544,492-43-
2007 1,650,469 782,256 47 68,589 4 713,668-43-
2008 1,522,794 501,550 33 72, 031 5 429,519-28-
2009 1,567,490 425,284 27 44,039 3 381,245-24-
2010 1,508,291 528,134 35 67,713 4 460,421-31-
2011 1,571,292 537,932 34 52,134 3 485,798-31-
2012 1,630,230 441,402 27 27,610 2 413,791-25-
2013 1,439,280 459,202 32 50,343 3 408,860-28-
2014 1,646,176 489,636 30 33,607 2 456,029-28-
2015 2,165,484 413,704 19 3,504 0 410,200-19-
TOTAL 31,792,517 17,037,921 54 6,863,642 22 10,174,279-32-
THREE-YEAR MOVING AVERAGES
54-56 89,232 20,697 23 118,865 133 98,167 110
55-57 76,130 17,600 23 93,550 123 75,950 100
56-58 75,182 18,409 24 85,778 114 67,369 90
57-59 81,659 22,472 28 92,525 113 70,053 86
58-60 82,928 23,978 29 90,982 110 67,004 81
59-61 87,724 25,333 29 92,039 105 66,706 76
60-62 95,244 26,651 28 89,594 94 62,943 66
61-63 110, 544 30,258 27 91,486 83 61,228 55
62-64 109,295 30,954 28 88,567 81 57,612 53
63-65 129,503 33,628 26 101,800 79 68,173 53
64-66 148,886 38,709 26 123,751 83 85,042 57
65-67 176,545 50,596 29 134,862 76 84,266 48
66-68 187,856 62,060 33 130,076 69 68,017 36
67-69 201,020 76,487 38 123,358 61 46,872 23
68-70 193,191 82,376 43 118,513 61 36,137 19
69-71 206,154 95,624 46 124,283 60 28,659 14
70-72 219,946 115,550 53 116,919 53 1,369 1
~ EiannettF/eming Vlll-74 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 301 of 529
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 231,876 133,938 58 131,333 57 2,605-1-
72-74 252,120 165,434 66 137,847 55 27,587-11-
73-75 263,704 185,810 70 166,061 63 19,749-7-
74-76 283,822 205,548 72 167,918 59 37,630-13-
75-77 266,362 200,331 75 157,417 59 42,915-16-
76-78 237,772 193,147 81 148,168 62 44,979-19-
77-79 246,367 209,093 85 167,678 68 41,415-17-
78-80 253,765 219,078 86 189,324 75 29,755-12-
79-81 276,404 240,485 87 193,196 70 47,289-17-
80-82 275,377 283,067 103 178,609 65 104,457-38-
81-83 286,299 333,526 116 170,781 60 162,745-57-
82-84 276,103 378,888 137 166,307 60 212,581-77-
83-85 294,931 373,379 127 149,726 51 223,652-76-
84-86 249,870 301,830 121 118,986 48 182,844-73-
85-87 254,072 243,968 96 92,456 36 151,512-60-
86-88 207,347 195,850 94 76,165 37 119,685-58-
87-89 223,684 264,616 118 97,110 43 167,505-75-
88-90 261,401 269,900 103 116,811 45 153,089-59-
89-91 302,258 312,924 104 143,277 47 169,647-56-
90-92 318,109 298,303 94 141,151 44 157,153-49-
91-93 312,188 333,192 107 127,887 41 205,305-66-
92-94 275,996 333,421 121 116,440 42 216,981-79-
93-95 356,246 352,947 99 112,051 31 240,896-68-
94-96 345,866 398,138 115 114, 644 33 283,494-82-
95-97 460,813 336,888 73 74,327 16 262,561-57-
96-98 313,892 418,334 133 51,774 16 366,559-117-
97-99 324,565 375,983 116 79,088 24 296,894-91-
98-00 337,598 454,134 135 91,564 27 362,570-107-
99-01 664,863 394,600 59 227,048 34 167,552-25-
00-02 776,042 450,428 58 181,020 23 269,408-35-
01-03 744,981 505,811 68 188,488 25 317,323-43-
02-04 1,053,576 557,964 53 51, 714 5 506,250-48-
03-05 1,072,426 560,644 52 39,314 4 521,330-49-
04-06 1,325,771 585,162 44 49,817 4 535,345-40-
05-07 1,218,725 645,597 53 58,541 5 587,056-48-
06-08 1,478,349 639,055 43 76,496 5 562,559-38-
07-09 1,580,251 569,697 36 61,553 4 508,144-32-
08-10 1,532,858 484,989 32 61,261 4 423, 728-28-
09-11 1,549,024 497,117 32 54,629 4 442,488-29-
10-12 1,569,938 502,489 32 49,152 3 453,337-29-
11-13 1,546,934 479,512 31 43,362 3 436,150-28-
~ EiannettFleming Vlll-75 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 302 of 529
ACCOUNT
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 1,571,895
13-15 1,750,313
FIVE-YEAR AVERAGE
11-15 1,690,492
~ EiannettF/eming
IDAHO POWER COMPANY
365 OVERHEAD CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT PCT
463,413 29 37,187 2
454,181 26 29,151 2
468,375 28 33,440 2
Vlll-76
NET
SALVAGE
AMOUNT
426,227-
425,030-
434,936-
Idaho Power Company
December 31, 2015
PCT
27-
24-
26-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 303 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 23 0 0 0
1955
1956 201 0 0 0
1957 95 0 0 0
1958 33 0 0 0
1959 577 0 0 0
1960 55 12 22 0 12-22-
1961 286 0 0 0
1962 47 0 0 0
1963 11 11
1964 36 15 42 0 15-42-
1965 68 7 10 55 81 48 71
1966 477 139 29 115 24 24-5-
1967 840 111 13 57 7 54-6-
1968 95 0 0 0
1969 6,316 609 10 199 3 410-6-
1970 70 310 443 15 21 295-421-
1971 686 151 22 702 102 551 80
1972 13,861 470 3 694 5 224 2
1973 1,676 486 29 791 47 305 18
1974 3,725 919 25 846 23 73-2-
1975 6,044 805 13 669 11 136-2-
1976 16,646 1,037 6 3,042 18 2,005 12
1977 6,104 2,453 40 2,391 39 62-1-
1978 17,543 3,036 17 2,946 17 90-1-
1979 12,058 5,281 44 2,526 21 2,755-23-
1980 23,737 16,891 71 7,141 30 9,750-41-
1981 26,052 9,279 36 6,759 26 2,520-10-
1982 17,770 1,553 9 12,560 71 11,007 62
1983 20,129 10,525 52 13,735 68 3,210 16
1984 13,060 9,897 76 10,036 77 139 1
1985 21,680 12,651 58 7,964 37 4,687-22-
1986 97,999 12,085 12 2,499 3 9,586-10-
1987 11,906 2,018 17 1,632 14 386-3-
1988 19,303 30,485 158 6,366 33 24,119-125-
1989 19,699 11,329 58 2,493 13 8,836-45-
1990 39,565 8,407 21 528 1 7,879-20-
1991 34,432 13,174 38 2,647 8 10,527-31-
1992 25,781 15,486 60 12,851 so 2,635-10-
1993 34,127 21,222 62 11,401 33 9,821-29-
1994 38,141 22,753 60 4,318 11 18,435-48-
1995 38,824 16,866 43 7,229 19 9,637-25-
~ EiannettF/eming Vlll-77 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 304 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 40,723 12,975 32 14,683 36 1,708 4
1997 48,181 3,186 7 2,580 5 605-1-
1998 5,403 28,644 530 3,789 70 24,855-460-
1999 38,177 8,786 23 2,574 7 6,212-16-
2000 81,566 45,290 56 18,907 23 26,382-32-
2001 134,322 68,673 51 3,611 3 65,063-48-
2002 82,496 17,187 21 1,822 2 15,366-19-
2003 144,806 22,718 16 21,687 15 1,031-1-
2004 94,385 34,520 37 3,918 4 30,602-32-
2005 138,568 56,673 41 34,459 25 22,214-16-
2006 289,601 43,537 15 7,233 2 36,304-13-
2007 155,340 34,058 22 4,481 3 29,577-19-
2008 65,158 45,565 70 10,215 16 35,350-54-
2009 93,597 20,007 21 11,632 12 8,375-9-
2010 63,945 33,546 52 7,091 11 26,455-41-
2011 82,538 26,189 32 15,637 19 10,552-13 -
2012 152,847 31,761 21 4,376-3-36,137-24-
2013 114, 064 46,586 41 11,519 10 35,068-31-
2014 153,281 84,765 55 2,535-2-87,300-57-
2015 211,898 117,916 56 15,331 7 102,586-48-
TOTAL 2,760,663 1,013,045 37 309,476 11 703,569-25-
THREE-YEAR MOVING AVERAGES
54-56 75 0 0 0
55-57 99 0 0 0
56-58 110 0 0 0
57-59 235 0 0 0
58-60 222 4 2 0 4-2-
59-61 306 4 1 0 4-1-
60-62 129 4 3 0 4-3-
61-63 111 0 4 3 4 3
62-64 28 5 18 4 13 1-5-
63-65 35 7 21 22 63 15 42
64-66 194 54 28 57 29 3 2
65-67 462 86 19 76 16 10-2-
66-68 471 83 18 57 12 26-6-
67-69 2,417 240 10 85 4 155-6-
68-70 2,160 306 14 71 3 235-11-
69-71 2,357 357 15 305 13 51-2-
70-72 4,872 310 6 470 10 160 3
~ 6annettF/eming Vlll-78 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 305 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 5,408 369 7 729 13 360 7
72-74 6,421 625 10 777 12 152 2
73-75 3,815 737 19 769 20 32 1
74-76 8,805 920 10 1,519 17 599 7
75-77 9,598 1,432 15 2,034 21 602 6
76-78 13,431 2,175 16 2,793 21 618 5
77-79 11,902 3,590 30 2,621 22 969-8-
78-80 17,779 8,403 47 4,204 24 4,198-24-
79-81 20,616 10,484 51 5,475 27 5,008-24-
80-82 22,520 9,241 41 8,820 39 421-2-
81-83 21,317 7,119 33 11,018 52 3,899 18
82-84 16,986 7,325 43 12,110 71 4,785 28
83-85 18,290 11, 024 60 10,578 58 446-2-
84-86 44,246 11,544 26 6,833 15 4,711-11-
85-87 43,862 8,918 20 4,032 9 4,886-11-
86-88 43,069 14,863 35 3,499 8 11,364-26-
87-89 16,969 14,611 86 3,497 21 11,114-65-
88-90 26,189 16,740 64 3,129 12 13,611-52-
89-91 31,232 10,970 35 1,889 6 9,081-29-
90-92 33,259 12,356 37 5,342 16 7,014-21-
91-93 31,447 16,627 53 8,966 29 7,661-24-
92-94 32,683 19,820 61 9,523 29 10,297-32-
93-95 37,031 20,280 55 7,649 21 12,631-34-
94-96 39,229 17,531 45 8,743 22 8,788-22-
95-97 42,576 11,009 26 8,164 19 2,845-7-
96-98 31,436 14,935 48 7,017 22 7,917-25-
97-99 30,587 13,538 44 2,981 10 10,557-35-
98-00 41,715 27,573 66 8,424 20 19,150-46-
99-01 84,688 40,916 48 8,364 10 32,552-38-
00-02 99,461 43,717 44 8,113 8 35,604-36-
01-03 120,541 36,193 30 9,040 7 27,153-23-
02-04 107,229 24,808 23 9,142 9 15,666-15-
03-05 125,920 37,970 30 20,021 16 17,949-14-
04-06 174,185 44,910 26 15,203 9 29,707-17-
05-07 194,503 44,756 23 15,391 8 29,365-15-
06-08 170,033 41,053 24 7,310 4 33,744-20-
07-09 104,698 33,210 32 8,776 8 24,434-23-
08-10 74,234 33,039 45 9,646 13 23,393-32-
09-11 80,027 26,581 33 11,453 14 15,128-19-
10-12 99,777 30,499 31 6,117 6 24,382-24-
11-13 116,483 34,846 30 7,593 7 27,252-23-
~ EiannettF/eming Vlll-79 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 306 of 529
IDAHO
ACCOUNT 366
SUMMARY
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 140,064 54,371
13-15 159,748 83,089
FIVE-YEAR AVERAGE
11-15 142,926 61,444
~ 6annettF/eming
POWER COMPANY
UNDERGROUND CONDUIT
OF BOOK SALVAGE
GROSS
SALVAGE
PCT AMOUNT
39 1,536
52 8,105
43 7,115
VIII-BO
PCT
1
5
5
NET
SALVAGE
AMOUNT
52,835-
74,984-
54,329-
Idaho Power Company
December 31, 2015
PCT
3 8-
47-
3 8-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 307 of 529
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 3,093 1,679 54 2,856 92 1,177 38
1955
1956 2,261 235 10 375 17 140 6
1957 1,932 76 4 257 13 181 9
1958 308 o 94 31 94 31
1959 201 6 3 o 6-3-
1960 2,437 191 8 22 1 169-7-
1961 562 112 20 210 37 98 17
1962 796 69 9 71 9 2 o
1963 214 15 7 175 82 160 75
1964 447 76 17 17 4 59-13-
1965 1,614 336 21 o 336-21-
1966 3,596 616 17 240 7 376-10-
1967 842 971 115 o 971-115-
1968 6,863 1,111 16 o 1,111-16-
1969 12,353 1,858 15 15,635 127 13,777 112
1970 4,133 1,070 26 o 1,070-26-
1971 20,874 1,962 9 3,933 19 1,971 9
1972 38,546 4,325 11 4,049 11 276-1-
1973 9,607 1,997 21 3,226 34 1,229 13
1974 14,196 2,826 20 4,968 35 2,142 15
1975 34,941 5,719 16 3,417 10 2,302-7-
1976 29,819 5,128 17 12,739 43 7,611 26
1977 8,540 6,069 71 5,309 62 760-9-
1978 44,190 4,554 10 11,766 27 7,212 16
1979 24,773 12, 611 51 3,229 13 9,382-38-
1980 55, 967 13,994 25 9,869 18 4,125-7-
1981 52,006 8,139 16 18, 726 36 10,587 20
1982 72,228 20,584 28 8,961 12 11,623-16-
1983 72,826 32,257 44 31, 617 43 640-1-
1984 40,324 16,473 41 6,633 16 9,840-24-
1985 126,743 34,470 27 14,911 12 19,559-15-
1986 57,045 12,230 21 11,169 20 1,061-2-
1987 40,426 17,095 42 27,512 68 10,417 26
1988 66,400 21,010 32 44,167 67 23,157 35
1989 109,470 38,481 35 38,417 35 64-o
1990 211,955 29, 845 14 10,443 5 19,402-9-
1991 231,946 45,997 20 38,744 17 7,253-3-
1992 176,696 43,101 24 29,475 17 13,626-8-
1993 280,226 26,418 9 20,515 7 5,903-2-
1994 325,541 63,706 20 114,937 35 51,231 16
1995 346,909 70,163 20 48,179 14 21,984-6-
~ 6annettF/eming Vlll-81 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 308 of 529
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 358,360 39,103 11 53,283 15 14,180 4
1997 470,097 48,979 10 63,270 13 14,290 3
1998 68,585 118,399 173 12,182 18 106,218-155-
1999 826,021 132,594 16 165,727 20 33,133 4
2000 585,247 207,096 35 14,424 2 192,672-33-
2001 742,948 98,756 13 17,289 2 81,467-11-
2002 670,903 259,967 39 7,345 1 252,622-38-
2003 722, 524 241,803 33 135,163 19 106,641-15-
2004 745,583 197,953 27 24,889 3 173,064-23-
2005 642,799 272,009 42 174,834 27 97,175-15-
2006 864,785 89,594 10 34,939 4 54,655-6-
2007 1,244,546 94,670 8 31,200 3 63,471-5-
2008 556,861 241,282 43 70,267-13 -311, 549-56-
2009 1,098,401 341,094 31 82,067 7 259,027-24-
2010 681,268 42,752 6 74,234 11 31,483 5
2011 822,355 98,707 12 84,459 10 14,248-2-
2012 699,100 136,242 19 64,562 9 71,679-10-
2013 688,287 167,406 24 31, 645 5 135,762-20-
2014 1,122,161 280,681 25 60,354 5 220,328-20-
2015 1,604,537 585,476 36 74, 129 5 511,347-32-
TOTAL 17,749,214 4,242,137 24 1,682,588 9 2,559,549-14-
THREE-YEAR MOVING AVERAGES
54-56 1,785 638 36 1,077 60 439 25
55-57 1,398 104 7 211 15 107 8
56-58 1,500 104 7 242 16 138 9
57-59 814 27 3 117 14 90 11
58-60 982 66 7 39 4 27-3-
59-61 1,067 103 10 77 7 26-2-
60-62 1,265 124 10 101 8 23-2-
61-63 524 65 12 152 29 87 17
62-64 486 53 11 88 18 34 7
63-65 758 142 19 64 8 78-10-
64-66 1,886 343 18 86 5 257-14-
65-67 2,017 641 32 80 4 561-28-
66-68 3,767 899 24 80 2 819-22-
67-69 6,686 1,313 20 5,212 78 3,898 58
68-70 7,783 1,346 17 5,212 67 3,865 so
69-71 12,453 1,630 13 6,523 52 4,893 39
70-72 21,184 2,452 12 2,661 13 208 1
~ fiannettF/eming Vlll-82 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 309 of 529
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 23,009 2,761 12 3,736 16 975 4
72-74 20,783 3,049 15 4,081 20 1,032 5
73-75 19,581 3,514 18 3,870 20 356 2
74-76 26,319 4,558 17 7,041 27 2,484 9
75-77 24,433 5,639 23 7,155 29 1,516 6
76-78 27,516 5,250 19 9,938 36 4,688 17
77-79 25,834 7,745 30 6,768 26 977-4-
78-80 41,643 10,386 25 8,288 20 2,098-5-
79-81 44,249 11,581 26 10,608 24 973-2-
80-82 60,067 14,239 24 12,519 21 1,720-3-
81-83 65,687 20,327 31 19,768 30 559-1-
82-84 61,793 23,105 37 15,737 25 7,368-12-
83-85 79,964 27,733 35 17,720 22 10,013-13-
84-86 74,704 21,058 28 10,904 15 10,153-14-
85-87 74,738 21,265 28 17,864 24 3,401-5-
86-88 54,624 16,778 31 27,616 51 10,838 20
87-89 72,099 25,529 35 36,699 51 11,170 15
88-90 129,275 29,779 23 31,009 24 1,230 1
89-91 184,457 38,108 21 29,201 16 8,906-5-
90-92 206,866 39,648 19 26,221 13 13,427-6-
91-93 229,623 38,505 17 29,578 13 8,927-4-
92-94 260,821 44,408 17 54,976 21 10,567 4
93-95 317,559 53,429 17 61,210 19 7,781 2
94-96 343,603 57,657 17 72,133 21 14,476 4
95-97 391,788 52,748 13 54,911 14 2,162 1
96-98 299,014 68,827 23 42,912 14 25,916-9-
97-99 454,901 99,991 22 80,393 18 19,598-4-
98-00 493,284 152,696 31 64, 111 13 88,586-18-
99-01 718,072 146,149 20 65,813 9 80,335-11-
00-02 666,366 188,606 28 13,019 2 175,587-26-
01-03 712,125 200,175 28 53,265 7 146,910-21-
02-04 713,003 233,241 33 55,799 8 177,442-25-
03-05 703,635 237,255 34 111,629 16 125,626-18-
04-06 751,056 186,518 25 78,221 10 108,298-14-
05-07 917,377 152,091 17 80,324 9 71,767-8-
06-08 888,731 141,849 16 1,376-0 143,225-16-
07-09 966,603 225,682 23 14,333 1 211, 349-22-
08-10 778,843 208,376 27 28,678 4 179,698-23-
09-11 867,341 160,851 19 80,253 9 80,597-9-
10-12 734,241 92,567 13 74,418 10 18,148-2-
11-13 736,581 134,118 18 60,222 8 73,896-10-
~ EiannettF/eming Vlll-83 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 310 of 529
ACCOUNT
REGULAR
YEAR RETIREMENTS
THREE-YEAR MOVING AVERAGES
12-14 836,516
13-15 1,138,328
FIVE-YEAR AVERAGE
11-15 987,288
~ EiannettF/eming
IDAHO POWER COMPANY
367 UNDERGROUND CONDUCTORS AND
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REMOVAL SALVAGE
AMOUNT PCT AMOUNT
194,776 23 52,187
344,521 30 55,376
253,702 26 63,030
Vlll-84
DEVICES
PCT
6
5
6
NET
SALVAGE
AMOUNT
142,590-
289,145-
190,673-
Idaho Power Company
December 31, 2015
PCT
17-
25-
19-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 311 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 48,434 0 8,476 18 8,476 18
1955 47,507 0 16,803 35 16,803 35
1956 68,475 0 19,984 29 19,984 29
1957 137,233 0 64,138 47 64,138 47
1958 54,778 0 6,589 12 6,589 12
1959 62,816 0 6,435 10 6,435 10
1960 92,608 0 10,562 11 10,562 11
1961 89,246 0 4,092 5 4,092 5
1962 121,434 0 3,811 3 3,811 3
1963 132,682 0 3,483 3 3,483 3
1964 116,473 0 5,817 5 5,817 5
1965 136,469 0 3,446 3 3,446 3
1966 133,528 0 6,029 5 6,029 5
1967 308,639 0 5,921 2 5,921 2
1968 311,543 0 7,992 3 7,992 3
1969 272,074 0 5,904 2 5,904 2
1970 277,960 0 9,785 4 9,785 4
1971 386,278 0 14,284 4 14,284 4
1972 427,179 0 5,772 l 5,772 l
1973 425,305 0 27,447 6 27,447 6
1974 405,249 0 19,514 5 19,514 5
1975 511,226 0 18,642 4 18,642 4
1976 1,014,868 0 25,483 3 25,483 3
1977 819,072 0 46,338 6 46,338 6
1978 667,152 0 56,624 8 56,624 8
1979 704,836 0 26,946 4 26,946 4
1980 1,398,461 0 52,785 4 52,785 4
1981 1,625,773 0 69,899 4 69,899 4
1982 786,957 0 54,440 7 54,440 7
1983 1,592,587 0 81,928 5 81,928 5
1984 1,450,462 0 141,570 10 141,570 10
1985 1,948,055 0 73,247 4 73,247 4
1986 1,790,116 0 73,235 4 73,235 4
1987 1,741,560 0 68,068 4 68,068 4
1988 1,029,099 0 68,578 7 68,578 7
1989 1,007,555 0 32,328 3 32,328 3
1990 1,682,472 0 35,671 2 35,671 2
1991 1,727,083 27 0 21,823 l 21,796 l
1992 1,720,267 0 7,768 0 7,768 0
1993 1,195,369 939 0 1,083 0 144 0
1994 1,716,990 510 0 137,701 8 137,191 8
1995 1,202,915 0 10,878 1 10,878 1
~ Gannett Fleming Vlll-85 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 312 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 372,450 0 14,338 4 14,338 4
1997 232,853 13,764 6 9,692 4 4,072-2-
1998 893,997 0 12,756 1 12,756 1
1999 1,536,145 0 45,720 3 45,720 3
2000 1,064,832 0 49,706 5 49,706 5
2001 3,328,697 0 149,384 4 149,384 4
2002 1,208,107 0 21,016 2 21,016 2
2003 1,125,466 0 123,259 11 123,259 11
2004 11,097,038 365,041 3 37,561 0 327,480-3-
2005 4,353,657 1,000,579 23 392,125 9 608,454-14-
2006 6,144,875 72,094-1-491,952 8 564,047 9
2007 6,702,097 1,404,639 21 296,733 4 1,107,906-17-
2008 6,009,486 2,657,259 44 517,498 9 2,139,761-36-
2009 6,158,840 1,955,641 32 295,603 5 1,660,038-27-
2010 4,838,735 1,215,341 25 268,154 6 947,187-20-
2011 4,945,686 1,435,611 29 228,931 5 1,206,681-24-
2012 4,614,794 1,246,108 27 89,535 2 1,156,573-25-
2013 4,820,448 1,812,209 38 186,945 4 1,625,264-34-
2014 6,001,802 2,035,958 34 172,448 3 1,863,510-31-
2015 7,648,883 2,124,971 28 118,641 2 2,006,331-26-
TOTAL 114,487,672 17,196, 504 15 4,883,317 4 12,313,187-11-
THREE-YEAR MOVING AVERAGES
54-56 54,805 0 15,088 28 15,088 28
55-57 84,405 0 33,642 40 33,642 40
56-58 86,829 0 30,237 35 30,237 35
57-59 84,942 0 25,721 30 25,721 30
58-60 70,067 0 7,862 11 7,862 11
59-61 81,557 0 7,030 9 7,030 9
60-62 101,096 0 6,155 6 6,155 6
61-63 114,454 0 3,795 3 3,795 3
62-64 123,530 0 4,370 4 4,370 4
63-65 128,541 0 4,249 3 4,249 3
64-66 128,823 0 5,097 4 5,097 4
65-67 192,879 0 5,132 3 5,132 3
66-68 251,237 0 6,647 3 6,647 3
67-69 297,419 0 6,606 2 6,606 2
68-70 287,192 0 7,894 3 7,894 3
69-71 312,104 0 9,991 3 9,991 3
70-72 363,806 0 9,947 3 9,947 3
~ EiannettF/eming Vlll-86 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 313 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 412,921 0 15,834 4 15,834 4
72-74 419,244 0 17,578 4 17,578 4
73-75 447,260 0 21,868 5 21,868 5
74-76 643,781 0 21,213 3 21,213 3
75-77 781,722 0 30,154 4 30,154 4
76-78 833,697 0 42,815 5 42,815 5
77-79 730,353 0 43,303 6 43,303 6
78-80 923,483 0 45,452 5 45,452 5
79-81 1,243,023 0 49,877 4 49,877 4
80-82 1,270,397 0 59,041 5 59,041 5
81-83 1,335,106 0 68,756 5 68,756 5
82-84 1,276,669 D 92,646 7 92,646 7
83-85 1,663,701 0 98,915 6 98,915 6
84-86 1,729,544 0 96,017 6 96,017 6
85-87 1,826,577 0 71,517 4 71,517 4
86-88 1,520,258 0 69,960 5 69,960 5
87-89 1,259,405 0 56,325 4 56,325 4
88-90 1,239,709 0 45,526 4 45,526 4
89-91 1,472,370 9 0 29,941 2 29,932 2
90-92 1,709,941 9 0 21,754 1 21,745 1
91-93 1,547,573 322 0 10,225 1 9,903 1
92-94 1,544,209 483 0 48,851 3 48,368 3
93-95 1,371,758 483 0 49,887 4 49,404 4
94-96 1,097,452 170 0 54,306 5 54,136 5
95-97 602,739 4,588 1 11,636 2 7,048 1
96-98 499,766 4,588 1 12,262 2 7,674 2
97-99 887,665 4,588 1 22,723 3 18,135 2
98-00 1,164,991 0 3 6, 061 3 36,061 3
99-01 1,976,558 0 81,603 4 81,603 4
00-02 1,867,212 0 73,369 4 73,369 4
01-03 1,887,423 0 97,886 5 97,886 5
02-04 4,476,870 121,680 3 60,612 1 61,069-1-
03-05 5,525,387 455,207 8 184,315 3 270,892-5-
04-06 7,198,523 431,175 6 307,213 4 123,963-2-
05-07 5,733,543 777,708 14 393,603 7 384,105-7-
06-08 6,285,486 1,329,934 21 435,394 7 894,540-14-
07-09 6,290,141 2,005,846 32 369,945 6 1,635,902-26-
08-10 5,669,020 1,942,747 34 360,418 6 1,582,328-28-
09-11 5,314,420 1,535,531 29 264,229 5 1,271,302-24-
10-12 4,799,738 1,299,020 27 195,540 4 1,103,480-23-
11-13 4,793,643 1,497,976 31 168,470 4 1,329,506-28-
~ EiannettF/eming Vlll-87 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 314 of 529
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 5,145,682 1,698,092 33 149,643
13-15 6,157,044 1,991,046 32 159,345
FIVE-YEAR AVERAGE
11-15 5,606,323 1,730,972 31 159,300
~ Gannett Fleming VIII-BB
PCT
3
3
3
NET
SALVAGE
AMOUNT
1,548,449-
1,831,702-
1,571,672-
Idaho Power Company
December 31, 2015
PCT
30-
30-
28-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 315 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 50,099 19,126 38 31,630 63 12,504 25
1955 49,703 16, 118 32 27,356 55 11,238 23
1956 58,264 18,526 32 24,896 43 6,370 11
1957 60,750 19,142 32 23,881 39 4,739 8
1958 63,155 23,214 37 23,561 37 347 1
1959 72,272 27,494 38 22,553 31 4,941-7-
1960 69,763 25,556 37 19,764 28 5,792-8-
1961 62,250 25,998 42 17,250 28 8,748-14-
1962 73,246 27,124 37 20,006 27 7,118-10-
1963 87,557 30,374 35 18,150 21 12,224-14-
1964 92,362 29,868 32 13,752 15 16, 116-17-
1965 86,476 31,668 37 17,978 21 13,690-16-
1966 104,545 36,777 35 22,367 21 14,410-14-
1967 106,759 25,904 24 22,245 21 3,659-3-
1968 117,811 29,658 25 28,181 24 1,477-1-
1969 120,251 36,442 30 20,813 17 15,629-13 -
1970 132,099 35,501 27 21,237 16 14,264-11-
1971 150,449 49,249 33 25,366 17 23,883-16-
1972 168,618 58,345 35 26,441 16 31,904-19-
1973 183,863 71,462 39 54, 913 30 16,549-9-
1974 200,448 86,956 43 51,565 26 35,391-18-
1975 208,837 93,663 45 64,111 31 29,552-14-
1976 201,237 90,901 45 62, 711 31 28,190-14-
1977 196,275 91,673 47 64,543 33 27,130-14-
1978 204,074 102,723 50 63,556 31 39,167-19-
1979 191,678 99,416 52 68,718 36 30,698-16-
1980 152,432 107,098 70 71,171 47 35,927-24-
1981 158,159 97,468 62 52,509 33 44,959-28-
1982 153,510 131,816 86 40,369 26 91,447-60-
1983 131,298 118,272 90 53,320 41 64,952-49-
1984 147,685 129,951 88 43,121 29 86,830-59-
1985 170,012 111,120 65 37,628 22 73,492-43-
1986 122,076 103,230 85 23,830 20 79,400-65-
1987 167,481 108,621 65 22,833 14 85,788-51-
1988 211,880 121,329 57 35,324 17 86,005-41-
1989 162,387 134,397 83 37,749 23 96,648-60-
1990 188,635 104,796 56 44,480 24 60,316-32-
1991 212,531 145,464 68 30,171 14 115,293-54-
1992 151,656 150,272 99 20,243 13 130,029-86-
1993 182,152 136,996 75 19,981 11 117,015-64-
1994 211,818 157,283 74 15,748 7 141,535-67-
1995 219,316 171,769 78 14,154 6 157,615-72-
~ liannettF/eming Vlll-89 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 316 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 203,991 178,426 87 5,159 3 173,268-85-
1997 201,802 108,534 54 0 108,534-54-
1998 4,719 22,758 482 14,309 303 8,450-179-
1999 124,844 98,552 79 13,502 11 85,050-68-
2000 213,973 94,234 44 18,929 9 75,305-35-
2001 302,421 112, 103 37 157,630 52 45,527 15
2002 189,428 111,832 59 22,623 12 89,210-47-
2003 241,538 131,916 55 75,109 31 56,806-24-
2004 193,925 188,863 97 31,497 16 157,366-81-
2005 358,896 186,929 52 27,972 8 158,957-44-
2006 392,271 215,103 55 28,131 7 186,973-48-
2007 445,692 310,031 70 99,921 22 210,110-47-
2008 430,604 246,238 57 73,056 17 173,182-40-
2009 282,627 245,216 87 34,091 12 211,125-75-
2010 281,308 184,894 66 42,469 15 142,424-51-
2011 244,186 136,251 56 36,966 15 99,285-41-
2012 298,753 151,988 51 2,735 1 149,252-so-
2013 296,164 210,460 71 29,388 10 181,072-61-
2014 360,634 285,260 79 11,797 3 273,464-76-
2015 342,381 211,175 62 15,405 4 195,770-57-
TOTAL 11,266,026 6,663,525 59 2,160,864 19 4,502,661-4 0-
THREE-YEAR MOVING AVERAGES
54-56 52,689 17,923 34 27,961 53 10,037 19
55-57 56,239 17, 929 32 25,378 45 7,449 13
56-58 60,723 20,294 33 24,113 40 3,819 6
57-59 65,392 23,283 36 23,332 36 48 0
58-60 68,397 25,421 37 21,959 32 3,462-5-
59-61 68,095 26,349 39 19,856 29 6, 494-10-
60-62 68,420 26,226 38 19,007 28 7,219-11-
61-63 74,351 27,832 37 18,469 25 9,363-13-
62-64 84,388 29,122 35 17,303 21 11,819-14-
63-65 88,798 30,637 35 16,627 19 14,010-16-
64-66 94,461 32,771 35 18,032 19 14,739-16-
65-67 99,260 31,450 32 20,863 21 10,586-11-
66-68 109,705 30,780 28 24,264 22 6,515-6-
67-69 114,940 30,668 27 23,746 21 6,922-6-
68-70 123,387 33,867 27 23,410 19 10,457-8-
69-71 134,266 40,397 30 22,472 17 17,925-13-
70-72 150,389 47,698 32 24,348 16 23,350-16-
~ EiannettF/eming Vlll-90 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 317 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 167,643 59,685 36 35,573 21 24, 112-14-
72-74 184,310 72,254 39 44,306 24 27,948-15-
73-75 197,716 84,027 42 56,863 29 27,164-14-
74-76 203,507 90,507 44 59,462 29 31,044-15-
75-77 202,116 92,079 46 63,788 32 28,291-14-
76-78 200,529 95,099 47 63,603 32 31,496-16-
77-79 197,342 97,937 50 65,606 33 32,332-16-
78-80 182,728 103,079 56 67,815 37 35,264-19-
79-81 167,423 101,327 61 64,133 38 37,195-22-
80-82 154,700 112,127 72 54,683 35 57,444-37-
81-83 147,656 115,852 78 48,733 33 67,119-45-
82-84 144,164 126,680 88 45,603 32 81,076-56-
83-85 149,665 119,781 80 44,690 30 75,091-so-
84-86 146,591 114,767 78 34,860 24 79,907-55-
85-87 153,190 107,657 70 28,097 18 79,560-52-
86-88 167,146 111,060 66 27,329 16 83,731-so-
87-89 180,583 121,449 67 31,969 18 89,480-so-
88-90 187,634 120,174 64 39,184 21 80,990-43-
89-91 187,851 128,219 68 37,467 20 90,752-48-
90-92 184,274 133,511 72 31,631 17 101,879-55-
91-93 182, 113 144,244 79 23,465 13 120,779-66-
92-94 181,875 148,184 81 18,657 10 129,526-71-
93-95 204,429 155,349 76 16,628 8 138,722-68-
94-96 211,708 169,159 80 11,687 6 157,473-74-
95-97 208,370 152,910 73 6,438 3 146,472-70-
96-98 136,837 103,240 75 6,489 5 96, 751-71-
97-99 110,455 76,615 69 9,270 8 67,345-61-
98-00 114,512 71,848 63 15,580 14 56,268-4 9-
99-01 213,746 101,630 48 63,354 30 38,276-18-
00-02 235,274 106,057 45 66,394 28 39,663-17-
01-03 244,462 118,617 49 85,120 35 33, 496-14-
02-04 208,297 144,203 69 43,076 21 101,127-49-
03-05 264,786 169,236 64 44,859 17 124,376-47-
04 06 315,030 196, 965 63 29,200 9 167,765-53-
05-07 398,953 237,354 59 52,008 13 185,346-46-
06-08 422,856 257,124 61 67,036 16 190,088-45-
07-09 386,308 267,162 69 69,023 18 198,139-51-
08-10 331,513 225,449 68 49,872 15 175,577-53-
09-11 269,374 188,787 70 37,842 14 150,945-56-
10-12 274,749 157,711 57 27,390 10 130, 320-47-
11-13 279,701 166,233 59 23,030 8 143,203-51-
~ Gannett Fleming Vlll-91 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 318 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 318,517 215,903 68 14,640
13-15 333,060 235,632 71 18,863
FIVE-YEAR AVERAGE
11-15 308,424 199,027 65 19,258
~ EiannettF/eming Vlll-92
PCT
5
6
6
NET
SALVAGE
AMOUNT
201,262-
216,768-
179,768-
Idaho Power Company
December 31, 2015
PCT
63-
65-
58-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 319 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 38,731 0 1,315 3 1,315 3
1955 34,307 0 2,592 8 2,592 8
1956 145,399 0 6,668 5 6,668 5
1957 38,933 0 3,863 10 3,863 10
1958 41,733 0 3,531 8 3,531 8
1959 38,177 0 3,439 9 3,439 9
1960 44,962 0 2,588 6 2,588 6
1961 74,412 0 2,065 3 2,065 3
1962 109,953 0 2,730 2 2,730 2
1963 84,171 0 892 1 892 1
1964 114,230 0 1,688 1 1,688 1
1965 128,408 0 2,372 2 2,372 2
1966 114,995 0 1,524 1 1,524 1
1967 124,725 0 1,459 1 1,459 1
1968 91,037 0 2,275 2 2,275 2
1969 90,158 0 6,705 7 6,705 7
1970 71,329 0 1,037 1 1,037 1
1971 77,709 0 664 1 664 1
1972 96,621 0 1,939 2 1,939 2
1973 102,734 0 1,300 1 1,300 1
1974 114,392 0 7,582 7 7,582 7
1975 133,417 0 1,650 1 1,650 1
1976 126,066 0 1,537 1 1,537 1
1977 151,841 0 698 0 698 0
1978 149,897 0 4,823 3 4,823 3
1979 129,187 0 0 0
1980 163,252 0 1,891 1 1,891 1
1981 151,259 0 3,827 3 3,827 3
1982 176,885 0 2,147 1 2,147 1
1983 152,989 0 6,223 4 6,223 4
1984 182,576 0 2,240 1 2,240 1
1985 153,721 0 3,110 2 3,110 2
1986 117,708 0 6,947 6 6,947 6
1987 122,998 0 9,119 7 9,119 7
1988 120,078 0 3,873 3 3,873 3
1989 1,096,701 1 0 0 1-0
1990 273,185 0 1,111 0 1,111 0
1991 311,050 0 2,355 1 2,355 1
1992 532,241 0 1,581 0 1,581 0
1993 299,045 0 1,943 1 1,943 1
1994 443,707 0 1,628 0 1,628 0
1995 552,151 0 782 0 782 0
~ liannettF/eming Vlll-93 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 320 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 782,409 0 698 0 698 0
1997 804,006 0 36 0 36 0
1998 844,327 0 315 0 315 0
1999 1,018,497 0 0 0
2000 1,291,978 0 0 0
2001 1,259,322 0 0 0
2002 1,157,698 0 0 0
2003 932,287 6 0 0 6-0
2004 765,620 290,529 38 45,548 6 244,981-32-
2005 1,533,383 322,536 21 42,487 3 280,048-18-
2006 2,929,509 203,653-7-70,644 2 274,297 9
2007 1,053,020 44,053 4 132,931 13 88,878 8
2008 814,082 183,012 22 145,491 18 37,520-5-
2009 133,563 68,219 51 55,642 42 12,577-9-
2010 4,189,155 12,322 0 260,537 6 248,215 6
2011 120,883 375,182 310 72, 046 60 303,136-251-
2012 75,016 399,009 532 65,249 87 333,760-445-
2013 117,764 103,465 88 38,496 33 64,969-55-
2014 162,528 97,427 60 26, 714 16 70,713-44-
2015 58,715 26,970 46 4,871 8 22,099-38-
TOTAL 27,360,831 1,719,076 6 1,077,419 4 641,656-2-
THREE-YEAR MOVING AVERAGES
54-56 72,812 0 3,525 5 3,525 5
55-57 72,880 0 4,374 6 4,374 6
56-58 75,355 0 4,687 6 4,687 6
57-59 39,614 0 3,611 9 3,611 9
58-60 41,624 0 3,186 8 3,186 8
59-61 52,517 0 2,697 5 2,697 5
60-62 76,442 0 2,461 3 2,461 3
61-63 89,512 0 1,896 2 1,896 2
62-64 102,785 0 1,770 2 1,770 2
63-65 108,936 0 1,651 2 1,651 2
64-66 119,211 0 1,861 2 1,861 2
65-67 122,709 0 1,785 l 1,785 1
66-68 110,252 0 1,753 2 1,753 2
67-69 101,973 0 3,480 3 3,480 3
68-70 84,175 0 3,339 4 3,339 4
69-71 79,732 0 2,802 4 2,802 4
70-72 81,886 0 1,213 l 1,213 1
~ liannettF/eming Vlll-94 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 321 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 92,355 0 1,301 1 1,301 1
72-74 104,582 0 3,607 3 3,607 3
73-75 116,848 0 3,511 3 3,511 3
74-76 124,625 0 3,590 3 3,590 3
75-77 137,108 0 1,295 1 1,295 1
76-78 142,601 0 2,353 2 2,353 2
77-79 143,642 0 1,840 1 1,840 1
78-80 147,445 0 2,238 2 2,238 2
79-81 147,899 0 1,906 1 1,906 1
80-82 163,799 0 2,622 2 2,622 2
81-83 160,378 0 4,066 3 4,066 3
82-84 170,817 0 3,537 2 3,537 2
83-85 163,095 0 3,858 2 3,858 2
84-86 151,335 0 4,099 3 4,099 3
85-87 131,476 0 6,392 5 6,392 5
86-88 120,261 0 6,646 6 6,646 6
87-89 446,592 0 4,331 1 4,330 1
88-90 496,655 0 1,661 0 1,661 0
89-91 560,312 0 1,155 0 1,155 0
90-92 372,159 0 1,682 0 1,682 0
91-93 380,779 0 1,960 1 1,960 1
92-94 424,998 0 1,717 0 1,717 0
93-95 431,634 0 1,451 0 1,451 0
94-96 592,756 0 1,036 0 1,036 0
95-97 712,855 0 506 0 506 0
96-98 810,247 0 350 0 350 0
97-99 888,943 0 117 0 117 0
98-00 1,051,600 0 105 0 105 0
99-01 1,189,932 0 0 0
00-02 1,236,332 0 0 0
01-03 1,116,435 2 0 0 2-0
02-04 951,868 96,845 10 15,183 2 81,662-9-
03-05 1,077,097 204,357 19 29,345 3 175,012-16-
04-06 1,742,837 136,470 8 52,893 3 83,577-5-
05-07 1,838,638 54,312 3 82,021 4 27,709 2
06-08 1,598,870 7,804 0 116,356 7 108,552 7
07-09 666,888 98,428 15 111,355 17 12,927 2
08-10 1,712,267 87,851 5 153,890 9 66,039 4
09-11 1,481,200 151,908 10 129,408 9 22,499-2-
10-12 1,461,685 262,171 18 132,611 9 129,560-9-
11-13 104,555 292,552 280 58,597 56 233,955-224-
~ EiannettF/eming Vlll-95 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 322 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 118,436 199,967 169 43,486
13-15 113,002 75,954 67 23,360
FIVE-YEAR AVERAGE
11-15 106,981 200,411 187 41,475
~ 6annettF/eming Vlll-96
PCT
37
21
39
NET
SALVAGE
AMOUNT
156,481-
52,594-
158,935-
Idaho Power Company
December 31, 2015
PCT
132-
47-
149-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 323 of 529
IDAHO POWER COMPANY
ACCOUNT 370.1 METERS -AMI
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
2007 182,686 0
2008 156,316 4,010 3 1,091
2009 142 1,415 995 458
2010 169 0
2011 654,229 113,658 17 23,941
2012 884,163 175,046 20 19,026-
2013 491,214 263,625 54 10,574
2014 218,769 0 18,040
2015 400 182 46 1-
TOTAL 2,588,088 557,936 22 35,078
THREE-YEAR MOVING AVERAGES
07-09 113,048 1,808 2 516
08-10 52,209 1,808 3 516
09-11 218,180 38,358 18 8,133
10-12 512,854 96,235 19 1,638
11-13 676,536 184,110 27 5,163
12-14 531,382 146,223 28 3,196
13-15 236,794 87,936 37 9,538
FIVE-YEAR AVERAGE
11-15 449,755 110,502 25 6,706
~ EiannettFleming Vlll-97
PCT
0
1
322
0
4
2-
2
8
0
1
0
1
4
0
1
1
4
1
NET
SALVAGE
AMOUNT
2,919-
957-
89,717-
194, 072-
253,050-
18,040
183-
522,858-
1,292-
1,292-
30,225-
94,596-
178,946-
143,028-
78,398-
103,797-
Idaho Power Company
December 31, 2015
PCT
0
2-
673-
0
14-
22-
52-
8
46-
20-
1-
2-
14-
18-
26-
27-
33-
23-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 324 of 529
IDAHO POWER COMPANY
ACCOUNT 371.2 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1962 808 142 18 521 64 379 47
1963 8,047 1,107 14 4,078 51 2,971 37
1964 18,169 2,601 14 8,554 47 5,953 33
1965 26,370 3,841 15 11,990 45 8,149 31
1966 35,230 5,918 17 17,981 51 12,063 34
1967 40,110 5,455 14 20,257 51 14,802 37
1968 36,551 6,174 17 18,542 51 12,368 34
1969 35,024 6,472 18 16,593 47 10,121 29
1970 34,273 6,400 19 18,302 53 11,902 35
1971 41,405 9,569 23 18,541 45 8,972 22
1972 46,382 11,267 24 23,335 50 12,068 26
1973 68,660 14,153 21 32,781 48 18,628 27
1974 68,699 15,708 23 33,651 49 17,943 26
1975 85,497 20,127 24 41,154 48 21,027 25
1976 65,731 16,373 25 50,350 77 33,977 52
1977 77,407 19,739 26 38,154 49 18,415 24
1978 70,188 18,697 27 30,324 43 11,627 17
1979 70,209 19,641 28 32,460 46 12,819 18
1980 108,431 30,569 28 50,654 47 20,085 19
1981 92,022 39,048 42 44,181 48 5,133 6
1982 88,495 42,422 48 37,696 43 4,726-5-
1983 67,160 37,274 56 23,157 34 14,117-21-
1984 169,699 35,657 21 20,331 12 15,326-9-
1985 61,928 31,941 52 16,542 27 15,399-25-
1986 67,207 34,208 51 16,595 25 17,613-26-
1987 87,088 38,737 44 29,047 33 9,690-11-
1988 76,899 46,938 61 28,017 36 18,921-25-
1989 65,075 46,341 71 29,257 45 17,084-26-
1990 73,596 61,736 84 28,735 39 33,001-45-
1991 69,693 36,651 53 17,004 24 19,647-28-
1992 65,701 33,762 51 18,708 28 15,054-23-
1993 1,471,801 17,371 1 111, 970 8 94,599 6
1994 77,490 29,000 37 11,564 15 17,436-23-
1995 17,897 23,627 132 15,087 84 8,540-4 8-
1996 34,890 43,045 123 13,775 39 29,270-84-
1997 11,968 46, 021-385-7,909 66 53,931 451
1998 2,542 44,525 8,566 337 35,960-
1999 34,281 17,693 52 3,747 11 13,947-41-
2000 77,887 8,367 11 8,146 10 222-0
2001 96,981 35,353 36 15,173 16 20,180-21-
2002 3 8, 964 42,435 109 10,169 26 32,266-83-
2003 44,730 38,878 87 10,513 24 28,366-63-
~ EiannettF/eming Vlll-98 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 325 of 529
IDAHO POWER COMPANY
ACCOUNT 371. 2 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2004 35,663 49,727 139 12,606 35 37,121-104-
2005 46,710 43, 172 92 6,641 14 36,531-78-
2006 39,279 11,299-29-6,227-16-5,073 13
2007 41,007 459 1 85,016 207 84,557 206
2008 350,501 49,163 14 20,449 6 28,714-8-
2009 56,714 4 7, 771 84 8,662 15 39,109-69-
2010 98,519 38,111 39 9,727 10 28,385-29-
2011 80,386 64,294 80 12,050 15 52,244-65-
2012 55,841 87,656 157 9,312 17 78,345-140-
2013 74,455 55,107 74 6,238 8 48,869-66-
2014 64,373 45,963 71 5,570 9 40,392-63-
2015 71,859 51,351 71 2,309 3 49,042-68-
TOTAL 4,846,492 1,474,415 30 1,166,461 24 307,955-6-
THREE-YEAR MOVING AVERAGES
62-64 9,008 1,283 14 4,384 49 3,101 34
63-65 17,529 2,516 14 8,207 47 5,691 32
64-66 26,590 4,120 15 12,842 48 8,722 33
65-67 33,903 5,071 15 16,743 49 11,671 34
66-68 37,297 5,849 16 18,927 51 13,078 35
67-69 37,228 6,034 16 18,464 50 12,430 33
68-70 35,283 6,349 18 17,812 50 11,464 32
69-71 36,901 7,480 20 17,812 48 10,332 28
70-72 40,687 9,079 22 20,059 49 10,981 27
71-73 52,149 11,663 22 24,886 48 13,223 25
72-74 61,247 13,709 22 29,922 49 16,213 26
73-75 74,285 16,663 22 35,862 48 19,199 26
74-76 73,309 17,403 24 41,718 57 24,316 33
75-77 76,212 18,746 25 43,219 57 24,473 32
76-78 71,109 18,270 26 39,609 56 21,340 30
77-79 72,601 19,359 27 33,646 46 14,287 20
78-80 82,943 22,969 28 37,813 46 14,844 18
79-81 90,221 29,753 33 42,432 47 12,679 14
80-82 96,316 37,346 39 44,177 46 6,831 7
81-83 82,559 39,581 48 35,011 42 4,570-6-
82-84 108,451 38,451 35 27,061 25 11,390-11-
83-85 99,596 34,957 35 20,010 20 14,947-15-
84-86 99,611 33,935 34 17,823 18 16,113-16-
85-87 72,074 34,962 49 20,728 29 14,234-20-
86-88 77,065 39,961 52 24,553 32 15,408-20-
~ EiannettF/eming Vlll-99 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 326 of 529
IDAHO POWER COMPANY
ACCOUNT 371. 2 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1962 808 142 18 521 64 379 47
1963 8,047 1,107 14 4,078 51 2,971 37
1964 18,169 2,601 14 8,554 47 5,953 33
1965 26,370 3,841 15 11, 990 45 8,149 31
1966 35,230 5,918 17 17,981 51 12,063 34
1967 40,110 5,455 14 20,257 51 14,802 37
1968 36,551 6,174 17 18,542 51 12,368 34
1969 35,024 6,472 18 16,593 47 10,121 29
1970 34,273 6,400 19 18,302 53 11,902 35
1971 41,405 9,569 23 18,541 45 8,972 22
1972 46,382 11,267 24 23,335 50 12,068 26
1973 68,660 14,153 21 32,781 48 18,628 27
1974 68,699 15,708 23 33,651 49 17,943 26
1975 85,497 20,127 24 41,154 48 21,027 25
1976 65,731 16,373 25 50,350 77 33,977 52
1977 77,407 19,739 26 38,154 49 18,415 24
1978 70,188 18,697 27 30,324 43 11,627 17
1979 70,209 19,641 28 32,460 46 12,819 18
1980 108,431 30,569 28 50,654 47 20,085 19
1981 92,022 39,048 42 44,181 48 5,133 6
1982 88,495 42,422 48 37,696 43 4,726-5-
1983 67,160 37,274 56 23,157 34 14,117-21-
1984 169,699 35,657 21 20,331 12 15,326-9-
1985 61,928 31,941 52 16,542 27 15,399-25-
1986 67,207 34,208 51 16,595 25 17,613-26-
1987 87,088 38,737 44 29, 047 33 9,690-11-
1988 76,899 46,938 61 28,017 36 18, 921-25-
1989 65,075 46,341 71 29,257 45 17,084-26-
1990 73,596 61,736 84 28,735 39 33,001-45-
1991 69,693 36,651 53 17,004 24 19,647-28-
1992 65,701 33,762 51 18,708 28 15,054-23-
1993 1,471,801 17,371 1 111,970 8 94,599 6
1994 77,490 29,000 37 11, 564 15 17,436-23-
1995 17,897 23,627 132 15,087 84 8,540-48-
1996 34,890 43,045 123 13,775 39 29, 270-84-
1997 11,968 46, 021-385-7,909 66 53,931 451
1998 2,542 44,525 8,566 337 35,960-
1999 34,281 17,693 52 3,747 11 13,947-41-
2000 77,887 8,367 11 8,146 10 222-0
2001 96,981 35,353 36 15,173 16 20,180-21-
2002 38,964 42,435 109 10,169 26 32,266-83-
2003 44,730 38,878 87 10, 513 24 28,366-63 -
~ EiannettF/eming Vlll-100 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 327 of 529
IDAHO POWER COMPANY
ACCOUNT 371.2 INSTALLATIONS ON CUSTOMER PREMISES
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2004 35,663 49,727 139 12,606 35 37,121-104-
2005 46,710 43,l.72 92 6,641 14 36,531-78-
2006 39,279 11,299-29-6,227-16-5,073 13
2007 41,007 459 1 85,016 207 84,557 206
2008 350,501 49,163 14 20,449 6 28,714-8-
2009 56,714 47,771 84 8,662 15 39,109-69-
2010 98,519 38,111 39 9,727 10 28,385-29-
2011 80,386 64,294 80 12,050 15 52,244-65-
2012 55,841 87,656 157 9,312 17 78,345-140-
2013 74,455 55,107 74 6,238 8 48,869-66-
2014 64,373 45,963 71 5,570 9 40,392-63-
2015 71,859 51,351 71 2,309 3 49,042-68-
TOTAL 4,846,492 1,474,415 30 1,166,461 24 307,955-6-
THREE-YEAR MOVING AVERAGES
62-64 9,008 1,283 14 4,384 49 3,101 34
63-65 17,529 2, 51.6 14 8,207 47 5,691 32
64-66 26,590 4,120 15 12,842 48 8,722 33
65-67 33,903 5,071 15 16,743 49 11,671 34
66-68 37,297 5,849 16 18,927 51 13,078 35
67-69 37,228 6,034 16 18,464 so 12,430 33
68-70 35,283 6,349 18 17,812 so 11,464 32
69-71 36,901 7,480 20 17,812 48 10,332 28
70-72 40,687 9,079 22 20,059 49 10,981 27
71-73 52,149 11,663 22 24,886 48 13,223 25
72-74 61,247 13,709 22 29,922 49 16,213 26
73-75 74,285 16,663 22 35,862 48 19,199 26
74-76 73,309 17,403 24 41,718 57 24,316 33
75-77 76,212 18,746 25 43,219 57 24,473 32
76-78 71,109 18,270 26 39,609 56 21,340 30
77-79 72,601 19,359 27 33, 646 46 14,287 20
78-80 82,943 22,969 28 37,813 46 14,844 18
79-81 90,221 29,753 33 42,432 47 12,679 14
80-82 96,316 37,346 39 44,177 46 6,831 7
81-83 82,559 39,581 48 35,011 42 4,570-6-
82-84 108,451 38,451 35 27,061 25 11,390-11-
83-85 99,596 34,957 35 20,010 20 14,947-15-
84-86 99,611 33,935 34 17,823 18 16,113-16-
85-87 72, 074 34,962 49 20,728 29 14,234-20-
86-88 77,065 39,961 52 24,553 32 15,408-20-
~ Gannett Fleming Vlll-101 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 328 of 529
IDAHO POWER COMPANY
ACCOUNT 371.2 INSTALLATIONS ON CUSTOMER
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
87-89 76,354 44,005 58 28,774
88-90 71,857 51,672 72 28,670
89-91 69,455 48,243 69 24,999
90-92 69,663 44,050 63 21,482
91-93 535,732 29,261 5 49,227
92-94 538,331 26,711 5 47,414
93-95 522,396 23,333 4 46,207
94-96 43,426 31,891 73 13,475
95-97 21,585 6,883 32 12,257
96-98 16,467 13,850 84 10,083
97-99 16,264 5,399 33 6,741
98-00 38,237 23,529 62 6,819
99-01 69,716 20,471 29 9,022
00-02 71,278 28,718 40 11,162
01-03 60,225 38,889 65 11,951
02-04 39,786 43,680 110 11,096
03-05 42,367 43,926 104 9,920
04-06 40,550 27,200 67 4,340
05-07 42,332 10, 777 25 28,477
06-08 143,596 12,774 9 33,079
07-09 149,407 32,464 22 38,042
08-10 168,578 45,015 27 12,946
09-11 78,540 50,058 64 10,146
10-12 78,249 63,354 81 10,363
11-13 70,227 69,019 98 9,200
12-14 64,890 62,909 97 7,040
13-15 70,229 50,807 72 4,706
FIVE-YEAR AVERAGE
11-15 69,383 60,874 88 7,096
~ Gannett Fleming Vlll-102
PREMISES
PCT
38
40
36
31
9
9
9
31
57
61
41
18
13
16
20
28
23
11
67
23
25
8
13
13
13
11
7
10
NET
SALVAGE
AMOUNT
15,232-
23,002-
23,244-
22,567-
19, 966
20,703
22,874
18,415-
5,374
3,766-
1,341
16,709-
11,450-
17,556-
26,937-
32,584-
34,006-
22,860-
17,699
20,305
5,578
32,069-
39,912-
52,991-
59,819-
55,869-
46,101-
53,778-
Idaho Power Company
December 31, 2015
PCT
20-
32-
33-
32-
4
4
4
42-
25
23-
8
44-
16-
25-
45-
82-
80-
56-
42
14
4
19-
51-
68-
85-
86-
66-
78-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 329 of 529
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1954 14,471 2,197 15 2,444 17 247 2
1955 6,467 1,194 18 2,357 36 1,163 18
1956 6,484 1,264 19 3,213 50 1,949 30
1957 6,474 1,363 21 2,143 33 780 12
1958 22,376 1,222 5 2,503 11 1,281 6
1959 7,732 2,002 26 2,398 31 396 5
1960 11,593 2,978 26 4,297 37 1,319 11
1961 19,137 1,841 10 4,107 21 2,266 12
1962 9,262 2,124 23 3,574 39 1,450 16
1963 16,238 3,341 21 3,318 20 23-0
1964 21,229 3,891 18 5,109 24 1,218 6
1965 51,708 7,177 14 11,302 22 4,125 8
1966 34,062 5,272 15 5,472 16 200 1
1967 39,862 6,386 16 5,784 15 602-2-
1968 42,368 8,024 19 8,344 20 320 1
1969 41,451 11,460 28 5,215 13 6,245-15-
1970 29,410 6,944 24 2,729 9 4,215-14-
1971 63,742 13,184 21 5,899 9 7,285-11-
1972 62,699 12,734 20 3,054 5 9,680-15-
1973 46,936 12,205 26 3,178 7 9,027-19-
1974 62,429 15,430 25 680 1 14,750-24-
1975 77,371 18,089 23 0 18,089-23-
1976 45,239 14,210 31 0 14,210-31-
1977 52,708 12,173 23 2,301 4 9,872-19-
1978 47,147 14,388 31 6,526 14 7,862-17-
1979 24,429 5,799 24 2,155 9 3,644-15-
1980 23,793 14,253 60 6,109 26 8,144-34-
1981 48,005 22,306 46 5,884 12 16,422-34-
1982 195,063 81,838 42 18,008 9 63,830-33-
1983 433,125 125,003 29 18,172 4 106,831-25-
1984 507,186 81,330 16 16,533 3 64,797-13-
1985 240,750 81,224 34 14,135 6 67,089-28-
1986 223,026 47,001 21 7,099 3 39,902-18-
1987 89,728 12,539 14 7,239 8 5,300-6-
1988 17,521 10,624 61 4,687 27 5,937-34-
1989 20,145 10,542 52 10,616 53 74 0
1990 42,174 12,648 30 5,748 14 6,900-16-
1991 34,071 20,125 59 4,539 13 15,586-46-
1992 30,213 15,694 52 5,589 18 10,105-33-
1993 27,329 19,372 71 4,488 16 14,884-54-
1994 42,092 15,854 38 6,214 15 9,640-23-
1995 53,995 18,748 35 7,479 14 11,269-21-
~ 6annettF/eming Vlll-103 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 330 of 529
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1996 76,995 23,662 31 4,484 6 19,177-25-
1997 64,358 21,977 34 996 2 20,981-33-
1998 6,482 28,668 442 2,591 40 26,077-402-
1999 29,816 16,950 57 2,141 7 14,809-so-
2000 30,889 12,318 40 2,793 9 9,526-31-
2001 68, 110 49, 640 73 41,971 62 7,669-11-
2002 80,005 15,538 19 7,829 10 7, 710-10-
2003 59,693 26,139 44 30,708-51-56,847-95-
2004 44,694 35,221 79 6,697 15 28,524-64-
2005 70,098 33,684 48 4,781 7 28,903-41-
2006 63,807 81,515 128 22,618 35 58,897-92-
2007 74,757 39,181 52 8,194 11 30,987-41-
2008 57,435 32,409 56 13,799 24 18,610-32-
2009 43,059 21,036 49 1,661 4 19,376-45-
2010 46,865 50,614 108 6,156 13 44,458-95-
2011 34,549 14, 712 43 1,942 6 12,771-37-
2012 20,358 23,658 116 1,749 9 21,909-108-
2013 38,361 13,254 35 3,252 8 10,003-26-
2014 48,289 16,954 35 260-1-17,214-36-
2015 50,837 25,208 so 509 1 24,699-49-
TOTAL 3,900,697 1,358,331 35 343,836 9 1,014,496-26-
THREE-YEAR MOVING AVERAGES
54-56 9,141 1,552 17 2,671 29 1,120 12
55-57 6,475 1,274 20 2,571 40 1,297 20
56-58 11,778 1,283 11 2,620 22 1,337 11
57-59 12,194 1,529 13 2,348 19 819 7
58-60 13,900 2,067 15 3,066 22 999 7
59-61 12,821 2,274 18 3,601 28 1,327 10
60-62 13,331 2,314 17 3,993 30 1,678 13
61-63 14,879 2,435 16 3,666 25 1,231 8
62-64 15,576 3,119 20 4,000 26 882 6
63-65 29,725 4,803 16 6,576 22 1,773 6
64-66 35,666 5,447 15 7,294 20 1,848 5
65-67 41,877 6,278 15 7,519 18 1,241 3
66-68 38,764 6,561 17 6,533 17 27-0
67-69 41,227 8,623 21 6,448 16 2,176-5-
68-70 37,743 8,809 23 5,429 14 3,380-9-
69-71 44,868 10,529 23 4,614 10 5,915-13-
70-72 51,950 10,954 21 3,894 7 7,060-14-
~ EiannettF/eming Vlll-104 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 331 of 529
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
THREE-YEAR MOVING AVERAGES
71-73 57,792 12,708 22 4,044 7 8,664-15-
72-74 57,355 13,456 23 2,304 4 11,152-19-
73-75 62,245 15,241 24 1,286 2 13,955-22-
74-76 61,680 15,910 26 227 0 15,683-25-
75-77 58,439 14,824 25 767 1 14,057-24-
76-78 48,365 13,590 28 2,942 6 10,648-22-
77-79 41,428 10,787 26 3,661 9 7,126-17-
78-80 31,790 11,480 36 4,930 16 6,550-21-
79-81 32,076 14,119 44 4,716 15 9,403-29-
80-82 88,954 39,466 44 10,000 11 29,465-33-
81-83 225,398 76,382 34 14,021 6 62,361-28-
82-84 378,458 96,057 25 17,571 5 78,486-21-
83-85 393,687 95,852 24 16,280 4 79, 572-20-
84-86 323,654 69,852 22 12,589 4 57,263-18-
85-87 184,501 46,921 25 9,491 5 37,430-20-
86-88 110,092 23,388 21 6,342 6 17,046-15-
87-89 42,465 11,235 26 7,514 18 3,721-9-
88-90 26,613 11,271 42 7,017 26 4,254-16-
89-91 32,130 14,438 45 6,968 22 7,471-23-
90-92 35,486 16,156 46 5,292 15 10,864-31-
91-93 30,538 18,397 60 4,872 16 13,525-44-
92-94 33,211 16,973 51 5,430 16 11,543-35-
93 -95 41,139 17,991 44 6,060 15 11,931-29-
94-96 57,694 19,421 34 6,059 11 13,362-23-
95-97 65, 116 21,462 33 4,320 7 17,142-26-
96-98 49,278 24,769 so 2,691 5 22,078-45-
97-99 33,552 22,532 67 1,910 6 20,622-61-
98-00 22,396 19,312 86 2,508 11 16,804-75-
99-01 42,938 26,303 61 15,635 36 10,668-25-
00-02 59,668 25,832 43 17,531 29 8,301-14-
01-03 69,269 30,439 44 6,364 9 24,075-35-
02-04 61,464 25,633 42 5,394-9-31,027-so-
03-05 58,162 31,681 54 6,410-11-38,091-65-
04-06 59,533 50,140 84 11,365 19 38,775-65-
05-07 69,554 51,460 74 11,864 17 39,596-57-
06-08 65,333 51,035 78 14,870 23 36,165-55-
07-09 58,417 30,875 53 7,885 13 22,991-3 9-
08-10 49,120 34,686 71 7,205 15 27,481-56-
09-11 41,491 28,788 69 3,253 8 25,535-62-
10-12 33,924 29,661 87 3,282 10 26,379-78-
11-13 31,089 17,208 55 2,314 7 14,894-48-
~ 6annettF/eming Vlll-105 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 332 of 529
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
12-14 35,669 17,955 50 1,580
13-15 45,829 18,472 40 1,167
FIVE-YEAR AVERAGE
11-15 38,479 18,757 49 1,438
~ 6annettF/eming Vlll-106
SYSTEMS
PCT
4
3
4
NET
SALVAGE
AMOUNT
16,375-
17,305-
17,319-
Idaho Power Company
December 31, 2015
PCT
46-
38-
45-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 333 of 529
IDAHO POWER COMPANY
ACCOUNTS 390 .11 AND 390.12 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 10,211 205 2 200 2 5-0
1962 6,527 172 3 135 2 37-1-
1963 74,603 391 1 29,575 40 29,184 39
1964 24,986 4,473 18 60 0 4,413-18-
1965 7,334 162 2 165 2 3 0
1966 4,453 12 0 0 12-0
1967 1,362 686 50 10 1 676-so-
1968 4,565 291 6 200 4 91-2-
1969 6,502 868 13 0 868-13 -
1970 6,083 1,010 17 9,812 161 8,802 145
1971 27,001 3,729 14 1,946 7 1,783-7-
1972 44,667 0 275 1 275 1
1973 8,760 21 0 0 21-0
1974 47,098 0 9,249 20 9,249 20
1975
1976 20,550 4,920 24 0 4,920-24-
1977 11,220 0 64,543 575 64,543 575
1978 71,091 374 1 2,600 4 2,226 3
1979 63,084 8,309 13 34,745 55 26,436 42
1980 16,136 18,901 117 9,124 57 9,777-61-
1981 42,191 25,844 61 1,510 4 24,334-58-
1982 54,227 55,373 102 437 1 54,936-101-
1983 100,414 27,682 28 1,994 2 25,688-26-
1984 72,054 14,500 20 0 14,500-20-
1985 221,380 38,269 17 835 0 37,434-17-
1986 192,608 7,767 4 95, 966 50 88,199 46
1987 109,981 0 27,844 25 27,844 25
1988 44,597 8,785 20 0 8,785-20-
1989 19,334 6,445 33 0 6,445-33-
1990 349,188 31,698 9 7,500 2 24,198-7-
1991 87,701 55,458 63 2,675 3 52,783-60-
1992 204,566 30,015 15 111,648 55 81,633 40
1993 990,168 293,769 30 134,855 14 158,914-16-
1994 128,921 203,080 158 4,995 4 198,085-154-
1995 380,071 11,824 3 0 11,824-3-
1996 556,577 117,514 21 124,531 22 7,016 1
1997 203,948 101,914 50 0 101,914-so-
1998 67,575 30,943-46-0 30,943 46
1999 673,167 128,239-19-125 0 128,364 19
2000 802,890 356,112-44-269 0 356,381 44
2001 163,498 48,196 29 154,305 94 106,109 65
2002 539,872 33,632-6-237-0 33,396 6
~ 6annettF/eming Vlll-107 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 334 of 529
IDAHO POWER COMPANY
ACCOUNTS 390.11 AND 390.12 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2003 116,210 4,240 4 153,178-132-157,418-135-
2004 392,033 63,981 16 103,267 26 39,286 10
2005 231,812 54,233 23 43 0 54,190-23 -
2006 279,334 30,304 11 357 0 29,947-11-
2007 527,945 124,400 24 151,060 29 26,660 5
2008 484,603 127,727 26 688 0 127,038-26-
2009 320,175 46,435 15 226 0 46,209-14-
2010 659,555 56, 271 9 882 0 55,389-8-
2011 176,785 43,011 24 41,443 23 1,569-1-
2012 250,021 37,121 15 252 0 36,869-15-
2013 580,256 298,860 52 4,922 1 293,938-51-
2014 585,872 20,158 3 18,016 3 2,142-0
2015 2,420,337 438,843 18 244 0 438,599-18-
TOTAL 13,486,101 1,919,316 14 1,000,113 7 919,203-7-
THREE-YEAR MOVING AVERAGES
61-63 30,447 256 1 9,970 33 9,714 32
62-64 35,372 1,679 5 9,923 28 8,245 23
63-65 35,641 1,675 5 9,933 28 8,258 23
64-66 12,258 1,549 13 75 1 1,474-12-
65-67 4,383 287 7 58 1 228-5-
66-68 3,460 330 10 70 2 260-8-
67-69 4,143 615 15 70 2 545-13-
68-70 5,717 723 13 3,337 58 2,614 46
69-71 13,195 1,869 14 3,919 30 2,050 16
70-72 25,917 1,580 6 4,011 15 2,431 9
71-73 26,809 1,250 5 740 3 510-2-
72-74 33,508 7 0 3,175 9 3,168 9
73-75 18,619 7 0 3,083 17 3,076 17
74-76 22,549 1,640 7 3,083 14 1,443 6
75-77 10,590 1,640 15 21,514 203 19,874 188
76-78 34,287 1,765 5 22,381 65 20,616 60
77-79 48,465 2,894 6 33,963 70 31,068 64
78-80 50,104 9,195 18 15,490 31 6,295 13
79-81 40,470 17,685 44 15,126 37 2,558-6-
80-82 37,518 33,373 89 3,690 10 29,682-79-
81-83 65,611 36,300 55 1,314 2 34,986-53-
82-84 75,565 32,518 43 810 1 31,708-42-
83-85 131,283 26,817 20 943 1 25,874-20-
84-86 162,014 20,179 12 32,267 20 12,088 7
~ EiannettF/eming Vlll-108 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 335 of 529
IDAHO POWER COMPANY
ACCOUNTS 3 90 .11 AND 390.12 STRUCTURES AND
SUMMARY OF BOOK SALVAGE
COST OF GROSS
REGULAR REMOVAL SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
85-87 174,656 15,345 9 41,548
86-88 115,729 5,517 5 41,270
87-89 57,971 5,077 9 9,281
88-90 137,706 15,643 11 2,500
89-91 152,074 31,200 21 3,392
90-92 213,818 39,057 18 40,608
91-93 427,478 126,414 30 83,059
92-94 441,218 175,621 40 83,833
93-95 499,720 169,558 34 46,617
94-96 355,190 110,806 31 43,175
95-97 380,199 77,084 20 41,510
96-98 276,033 62,829 23 41,510
97-99 314,897 19,089-6-42
98-00 514,544 171,765-33-131
99-01 546,518 145,385-27-51,566
00-02 502,087 113,849-23-51,446
01-03 273,193 6,268 2 297
02-04 349,372 11,530 3 16,716-
03-05 246,685 40,818 17 16,623-
04-06 301,060 49,506 16 34,556
05-07 346,364 69,646 20 50,487
06-08 430,628 94, 143 22 50,702
07-09 444,241 99,520 22 50,658
08-10 488,111 76,811 16 599
09-11 385,505 48,572 13 14,184
10-12 362,120 45,468 13 14,192
11-13 335,687 126,331 38 15,539
12-14 472,050 118,713 25 7,730
13-15 1,195,488 252,620 21 7,727
FIVE-YEAR AVERAGE
11-15 802,654 167,599 21 12,975
~ 6annettF/eming Vlll-109
IMPROVEMENTS
PCT
24
36
16
2
2
19
19
19
9
12
11
15
0
0
9
10
0
5-
7-
11
15
12
11
0
4
4
5
2
l
2
NET
SALVAGE
AMOUNT
26,203
35,753
4,205
13,143-
27,809-
1,551
43,355-
91,789-
122,941-
67,631-
35,574-
21,318-
19,131
171,896
196,951
165,295
5,971-
28,246-
57, 441-
14,950-
19,159-
43,442-
48,862-
76,212-
34,389-
31,276-
110,792-
110,983-
244,893-
154,623-
Idaho Power Company
December 31, 2015
PCT
15
31
7
10-
18-
l
10-
21-
25-
19-
9-
8-
6
33
36
33
2-
8-
23-
5-
6-
10-
11-
16-
9-
9-
33-
24-
20-
19-
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 336 of 529
IDAHO POWER COMPANY
ACCOUNTS 392.1 AND 392.4 THRU 392.9 TRANSPORTATION EQUIPMENT -EXCLUDING
AIRCRAFT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
1961 214,lll 1,608 l 78,335 37 76, 727 36
1962 263,335 1,604 l 66,275 25 64,671 25
1963 238,960 1,251 1 53,236 22 51,985 22
1964 171,926 578 0 32,927 19 32,349 19
1965 252,034 643 0 50,683 20 50,040 20
1966 272,737 440 0 54,559 20 54,119 20
1967 251,879 885 0 38,535 15 37,650 15
1968 337,710 167 0 87,872 26 87,705 26
1969 401,876 133 0 73,593 18 73,460 18
1970 290,737 232 0 58,010 20 57,778 20
1971 279,864 0 58,194 21 58,194 21
1972 281,338 0 98,158 35 98,158 35
1973 162,481 126 0 27,392 17 27,266 17
1974 301,766 0 45,218 15 45,218 15
1975 140,915 0 30,886 22 30,886 22
1976 450,870 136 0 99,057 22 98,921 22
1977 345,928 0 67,481 20 67,481 20
1978 725,993 0 203,237 28 203,237 28
1979 520,202 5,848 1 204,039 39 198,191 38
1980 547,462 4,513 1 157,745 29 153,232 28
1981 609,544 13,789 2 167,979 28 154,190 25
1982 1,016,358 27,573 3 335,420 33 307,847 30
1983 1,132,187 45,008 4 312,581 28 267,573 24
1984 545,751 24,500 4 165,390 30 140,890 26
1985 1,311,231 43,512 3 319,916 24 276,404 21
1986 1,561,767 44,320 3 504,934 32 460,614 29
1987 944,640 96 0 399,550 42 399,454 42
1988 1,228,938 20,923 2 299,144 24 278,221 23
1989 765,664 0 283,837 37 283,837 37
1990 1,769,465 31,790 2 391,988 22 360,198 20
1991 1,317,925 18,631 1 282,543 21 263,912 20
1992 1,594,827 17,869 1 350,194 22 332,325 21
1993 1,365,227 0 340,868 25 340,868 25
1994 1,909,426 5,400 0 521,151 27 515,751 27
1995 1,949,736 33,567 2 1,391 0 32,176-2-
1996 1,332,689 700-0 555,394 42 556,094 42
1997 1,343,838 13,519 1 374,290 28 360,771 27
1998 1,788,042 79-0 365,047 20 365,125 20
1999 1,678,908 131-0 702,314 42 702,445 42
2000 1,385,920 8 0 226,885 16 226,877 16
2001 1,966,998 47,000-2-375,352 19 422,352 21
~ Gannett Fleming Vlll-110 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 337 of 529
IDAHO POWER COMPANY
ACCOUNTS 392.1 AND 392.4 THRU 392.9 TRANSPORTATION EQUIPMENT -EXCLUDING
AIRCRAFT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT
2002 1,695,448 0 256,174 15 256,174 15
2003 1,477,409 0 222,213 15 222,213 15
2004 1,167,347 0 310,204 27 310,204 27
2005 1,123,846 51 0 175,744 16 175,694 16
2006 1,785,800 0 308,235 17 308,235 17
2007 990,416 37-0 256,298 26 256,335 26
2008 4,459,265 0 382,140 9 382,140 9
2009 2,080,609 37,300-2-202,960 10 240,259 12
2010 1,711,154 0 235,335 14 235,335 14
2011 1,730,819 0 281,408 16 281,408 16
2012 1,612,476 0 252,427 16 252,427 16
2013 3,332,857 0 513,109 15 513,109 15
2014 225,179 0 470,457 209 470,457 209
2015 6,047,259 10,000-0 616,274 10 626,274 10
TOTAL 64,411,088 263,472 0 13,344,579 21 13,081,106 20
THREE-YEAR MOVING AVERAGES
61-63 238,802 1,488 1 65,949 28 64,461 27
62-64 224,740 1,144 1 50,813 23 49,668 22
63-65 220,973 824 0 45,615 21 44,791 20
64-66 232,232 554 0 46,056 20 45,503 20
65-67 258,883 656 0 47,926 19 47,270 18
66-68 287,442 497 0 60,322 21 59,825 21
67-69 330,488 395 0 66,667 20 66,272 20
68-70 343,441 177 0 73,158 21 72,981 21
69-71 324,159 122 0 63,266 20 63,144 19
70-72 283,980 77 0 71,454 25 71,377 25
71-73 241,228 42 0 61,248 25 61,206 25
72-74 248,528 42 0 56,923 23 56,881 23
73-75 201,721 42 0 34,499 17 34,457 17
74-76 297,850 45 0 58,387 20 58,342 20
75-77 312,571 45 0 65,808 21 65,763 21
76-78 507,597 45 0 123,258 24 123,213 24
77-79 530,708 1,949 0 158,252 30 156,303 29
78-80 597,886 3,454 1 188,340 32 184,887 31
79-81 559,069 8,050 1 176,588 32 168,538 30
80-82 724,455 15,292 2 220,381 30 205,090 28
81-83 919,363 28,790 3 271,993 30 243,203 26
82-84 898,099 32,360 4 271,130 30 238,770 27
~ EiannettF/eming Vlll-111 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 338 of 529
IDAHO POWER COMPANY
ACCOUNTS 392.1 AND 392.4 THRU 392.9 TRANSPORTATION EQUIPMENT -EXCLUDING
AIRCRAFT
SUMMARY OF BOOK SALVAGE
COST OF GROSS NET
REGULAR REMOVAL SALVAGE SALVAGE
YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT
THREE-YEAR MOVING AVERAGES
83 -85 996,390 37,673
84-86 1,139,583 37,444
85-87 1,272,546 29,309
86-88 1,245,115 21,780
87-89 979,747 7,006
88-90 1,254,689 17,571
89-91 1,284,351 16,807
90-92 1,560,739 22,763
91-93 1,425,993 12,167
92-94 1,623,160 7,756
93-95 1,741,463 12,989
94-96 1,730,617 12,756
95-97 1,542,088 15,462
96-98 1,488,190 4,247
97-99 1,603,596 4,436
98-00 1,617,623 67-
99-01 1,677,275 15,708-
00-02 1,682,788 15,664-
01-03 1,713,285 15,667-
02-04 1,446,735
03-05 1,256,201 17
04-06 1,358,998 17
05-07 1,300,021 4
06-08 2,411,827 12-
07-09 2,510,097 12,446-
08-10 2,750,343 12,433-
09-11 1,840,861 12,433-
10-12 1,684,816
11-13 2,225,384
12-14 1,723,504
13-15 3,201,765 3,333-
FIVE-YEAR AVERAGE
11-15 2,589,718 2,000-
~ EiannettF/eming
4 265,962
3 330,080
2 408,133
2 401,209
1 327,510
1 324,990
1 319,456
1 341,575
1 324,535
0 404,071
1 287,803
1 359,312
1 310,359
0 431,577
0 480,550
0 431,415
1-434,850
1-286,137
1-284,580
0 262,864
0 236,054
0 264,728
0 246,759
0 315,558
0 280,466
0 273,478
1-239,901
0 256,390
0 348,981
0 411,998
0 533,280
0 426,735
Vlll-112
27
29
32
32
33
26
25
22
23
25
17
21
20
29
30
27
26
17
17
18
19
19
19
13
11
10
13
15
16
24
17
16
228,289
292,636
378,824
379,430
320,504
307,419
302,649
318,812
312,368
396,315
274,814
346,556
294,897
427,330
476,114
431,483
450,558
301,801
300,246
262,864
236,037
264,711
246,755
315,570
292,912
285,912
252,334
256,390
348,981
411,998
536,613
428,735
Idaho Power Company
December 31, 2015
PCT
23
26
30
30
33
25
24
20
22
24
16
20
19
29
30
27
27
18
18
18
19
19
19
13
12
10
14
15
16
24
17
17
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 339 of 529
IDAHO POWER COMPANY
ACCOUNT 3 92. 3 TRANSPORTATION
SUMMARY OF BOOK
COST OF
REGULAR REMOVAL
YEAR RETIREMENTS AMOUNT PCT
2014 95,000 0
2015 535,472 0
TOTAL 630,472 0
~ fiannettF/eming Vlll-113
EQUIPMENT -AIRCRAFT
SALVAGE
GROSS
SALVAGE
AMOUNT PCT
0
260,000 49
260,000 41
NET
SALVAGE
AMOUNT
260,000
260,000
Idaho Power Company
December 31, 2015
PCT
0
49
41
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 340 of 529
~ EiannettF/eming
PART IX. DETAILED DEPRECIATION
CALCULATIONS
IX-1 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 341 of 529
IDJ\HO POWER COMPANY
ACCOUNT 310.2 LAND AND WATER RIGHTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK YEAR
I 1 I
ACCRUED RESERVE ACCRUALS
( 3 I ( 4) i 5)
JIM BRIDGER
INTERIM SURVIVOR CURVE. . IOWA 7 5-R4
PROBABLE RETIREMENT YEAR .. 6-2034
NET SALVAGE PERCENT .. 0
197 4
197 9
2003
2014
190,524.48
5,620.16
6,870.62
23,362.16
226,377.42
133,279
3,761
2,774
l, 7 53
141,567
152,159 38,366
4,294 1,326
3, 167 3,704
2,001 21,361
161,621 64,756
REM.
LIFE
( 6)
17.49
17.83
18.45
18. 4 9
ANNUAL
ACCRUAL
(7)
2, 194
74
201
1, 155
3, 624
COM?OSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.9 1.60
~ EiannettFleming IX-2 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 342 of 529
IDAHO POVJER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRU.41
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
! 1 I
ORIGINAL
COST
(2)
JIM BRIDGER
CALCULATED ALLOC. BOCK
ACCRUED RESERVE
! 3 I ( 4 I
INTERIM SURVIVOR CURVE .. IOWA 100-S0.5
PROBABLE RETIREMENT YEAR .. 6-2034
NET SALVAGE PERCENT .. -10
1973
197 4
1975
1976
1977
1978
1979
1980
1982
1983
198 4
1985
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
83,166.88
32,692,022.21
75,201.00
341,051.98
19,686.15
229,425.19
19,075,559.45
210,586.65
4,317.19
620,337.37
161,180.94
386,374.84
723,466.73
207,137.86
86,782.02
34,100.08
9,539.5<1
1,525,817.71
1,236,807.27
320,691.70
636,675.52
551,450.65
3,830.92
95,639.44
1,074,327.85
100,612.13
395,618.21
602,901.47
279,009.52
227,276.48
401,805.04
244,543.76
651,640.14
2,297,668.70
515,146.13
438,964.80
412,813.97
63,250
24,693,134
56,379
253,771
14,534
167,989
13,842,771
151,445
3,045
432,787
111,218
263,508
487,316
137,714
56,878
22,023
6,066
954,220
759,778
193,288
375,937
318,536
2, 161
52,587
57•1,537
48,651
183,846
267,896
117,866
90,759
150,324
84,947
207,436
659,509
130,253
94,873
72,555
~ Gannett Fleming
75,899
29,631,269
67,654
304,520
17,441
201,583
16,611,050
181,731
3, 654
519,336
133,459
316,204
584,769
165,254
68,252
26,427
7,279
1,145,045
911,718
231, 942
451,117
382,237
2,593
63,103
689,433
58,380
220,612
321,470
141,437
108,909
180,386
101,935,
248,919
791,398
156,301
113,846
87,065
IX-3
FOTURE BOOK
ACCRUALS
IC\ \J/
15,585
6,329,955
15, 067
70,637
4,214
50,784
4,372,066
49,914
1,095
163,035
43,840
108,808
211,044
62,598
27,208
ll,083
3,214
533,354
448,770
120,819
249,226
224,359
1, 621
42,100
492,328
52,293
214,568
341,722
165,474
141,095
261,600
167,063
467,885
1,736,038
410,360
369,016
367,031
REM.
LIFE
( 6)
17.48
17.50
17.53
17.55
17.57
17.59
17.62
1 7. 64
17. 68
17.71
17.73
17.75
17.77
17.79
17.82
17.84
l 7. 8 6
17.88
17.90
17. 92
17. 94
17. 96
17.98
18.00
18.02
18. 09
18.10
18.12
18.14
18.16
18.18
18.20
18.22
18.24
18.26
18.28
18.30
ANNtl.l'iL
ACCRUAL
( 7 I
892
361,712
859
4, 025
240
2, 887
248,131
2, 830
62
9,206
2, 4 7 3
6, 130
11,876
3, 519
1, 527
621
180
29,830
25,071
6,742
13,892
12,492
90
2,339
2 7, 321
2,891
11,855
18,859
9, 122
7, 770
14,389
9,179
25,680
95,178
22,473
20,187
20,056
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 343 of 529
IDAHO POWER COMPANY
ACCOUNT 311 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LEE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( l)
ORIGINAL
COST
(2)
JIM BRIDGER
CALCULATED ALLOC. BOOK FUTORE BOOK
ACCRUED RESERVE ACCRlJ/l.LS
( 3) ( 4) ( 5)
INTERIM SURVIVOR CURVE .. ICWA 100-SO . .5
PROBABLE RETIREMENT YEAR •. 6-2034
NET SALVAGE PERCENT .. -10
2013
2014
2015
17,964.16
1,069,953.85
2,335,655.99
70,396,751.49
2, 364
88,436
66,774
46,261,361
2 f 8 37
106,121
80,127
55,512,712
16,924
1,070,828
2,489,094
21,923, 7L5
REM.
LIFE
( 6)
18.32
18.34
18.36
ANNUAL
ACCRUAL
(7)
924
58,388
135,572
1,227,470
COMPOSITE REMAINING LIE'E AND ANNUAL ll.CCRU.l\L RATE, PERCENT .. 17. 9 1. 74
~ EiannettFleming IX-4 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 344 of 529
IDAHO FOWER cor.1p]:;,NY
ACCOUNT 312. 1 BC!LER PLJ\NT EQUI?i"it'.NT -SCRUBBERS
CP..LCU:ATED REMAININS LIFE DEPRECIATION ACCRUA!,
RELATED ro ORIGINAL COST AS
YEAR
( l)
ORIGINAL
COST
(2}
J2:M BRI;JGE:R
CiS.LCULA:'EC
ACCRUED
{3)
}\LLCC. BOO:\
?.2S£'.RVE
( 4;
INTERIM .SURVIVOR CJRVE •. IOWA 60-Sl
PROBABLE RETIREMEN'r YE:AR.. 6-2034
NET SALV.A.GE PERCENT •• -10
1979 ' 492,583.: 5,5C.3,819 6,744,435
1987 1,778,590.35 l i± I 674,044 n . '' 981, ,; ; "" :C988 . 922,157.81 7 92.3, 049 9,708, 984 ., ' 1991 1, 994,18:.39 7, 6041 659 9( 318, 826
1992 156,346.€5 1 110 142, 82
1993 202,056.04 123, 517 151 t 359
1994 60,496.24 36,241 4 4, 410
1995 ::_04, 825.81 61, 414 '75,257
1996 165,381.93 94, 638 115 r 970
199/ 4C6, 630.69 2:26, 836 277, 967
2001-122,249.82 59, 9"" ,e 73,498
2003 157,856.26 . 046 87t060 C'
2004 297 1 741.00 127,466 156, 198
2005 1371.:154 , 95 55,572 68,o9e
2006 40,57:.86 15, 37 3 18, 8 38
2008 49:), 729. 94 157, 930 193,529
2C09 3,743,707.38 l, 087, 049 1,332, 88
2c:-o 538, 801.54 137, 5'14 168,548
') (;-"\ 1 4, s.i .l.;. 787,053.58 l71,394 210,028
2012 319, 343.27 56, 682 69, 459
2013 829, 599.24 ll:J,000 134,795
2015 49,961,142.95 1,460,214 1,789,361
:11,739,501.89 39, 874,575 48,862,705
SO}~t?OSITE REMAINING L::FE AND ANNL'll.L P/"t"R11AL
DECE~BER 31, 2015
FUTURE BOOK
.t:.CCRUALS
{ 5)
1, 497,406
5, 97 4, 8
3, 4 , 390
3 R '. 4,774
62, 699
70,903
22, :!.36
4 '.J t 051
5::. o:::r1 ,,, r -"' "' \J
169, 327
•A CH.I, 97?
86, 581
1 "; 1 ';1: ~ 7
-"--< ... , '-'-"--'
83, 102
25,791
346,274
2,785, 997
{24, 134
655,731
281,819
Tf7, 764
53,1671896
7 4 / 050,747
Rl\'?E1 PERCENT
REM.
LIFE
i6)
15.84
16.51
16. 9
16.83
16.90
16. 98
17.05
17.13
17.20
17.27
17.55
17. 69
17.75
17.81
17 .87
17.99
l8.04
8.10
18. ;,5
18. 19
18.24
18.32
17.9
ANNUAL
ACC?,UAL
'7)
9(,533
362,885
20S,268
230,23G
3,71C
4, 176
1,298
2, 338
Cl 834 -,
9,885
3, 474
4,894
9,652
' 666 "! ,
1,443
19,248
154,434
n ,j 33 ~~_,I
?" -o, 128
l" "' 4 93
42,641
2,902, 178
4,134,761
3. 7
~ EiannettFlemlng IX-5 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 345 of 529
ACCOUNT 312. 2 BOILER PLANT EQUl FMENT ~ OTHEi'\
CALCULATED REMAINING :~IF3 DEPRECIATION ACCRUAL
RELATED TO 0?.IGINAL COST AS OF DECEiv::J3ER 31, 2015
YEAR
I ' :
ORIGINAL
CCST
12 I
JIM BRIDGER
CALCULA':;'ED ALLOC. BOO:\
l1CCRUED RES£RVE
{ 3} ( 4 l
Ifti'ERIM SURVIVOR CURVE,. IOWA 53-Rl. S
PROBABLE RETIREMENT YEAR.. 6-2034
NE'r SALVAGE PERCENT. -1
197 4 59t 320, 492;.57 44, 685,595 4 2 r l '7 , 69D
19') 9 34,882,874.39 25,099,728 23,689,924
1380 755,759.86 538, 2 SC8,024
1982 24rl, 703,52 17'.), 570 16G, 989
1983 ! , 368,628.45 942,904 88 9, 90
1984 64 1 660.06 4,;, 014 41,542
1985 36, 106.23 24,267 22, 904
: 986 ' lr'.i9, 964.78 762, 923 720,071 ,,
J.927 , 928, 147.67 3, 878,016 3,660,:95
1988 : , 2E7, 616.88 817,2.34 771,237
1991 7,270,095.3:_ 4,460,225 4,2D9, 703
1992 980,704.31 590,748 E:57,561
1993 4,322, 956.08 2,553,475 2,410, 051
1994 3, 519,404.36 2,035,050 1,920, 7 4 5
1995 8 64, 397.28 488,7 59 461,306
1996 2,432,035.41 1, 3421 328 1; 2E6, 932
l997 1, 622,175.60 871,908 822, 935
1998 ,, 004,204.38 524,918 49.5,434
1999 22,B47.c1Q ll,581 1 J / 931
2000 457, 110. 64 224,088 211, 501
2C01 4, 637,868.26 2, l9C, 4 9~ 2106!,462
2002 6,572, 94 6. C2 2, 981, 317 ,8::3,802
2C03 0,757,335,78 4' 662,229 4,4:JOI 360
200~ 3, 749,496.68 5,664, 2:JE. 5, 3~ G, 1::)6
2 s 4,299,G89.43 5, 65,C77 5,252, 4 g7
2JOE 1,299, 157.68 4' 128,8 9 3, 88:.1, 398
2007 6, 470, 803.32 2,191,881 2' 0681 767
2008 . ' .,, 4 7 2, :JSS.29 4,488, 913 4,236, 9
2009 1:, 302, 420.52 3,160, 88 ,983,339
201'.J 20,026,776.80 4' 9f2, 74 9 4 I 665,124
2Cll 17,229,331.19 ., 627,274 3, ,123, 537 ~,
2012 7,533,514 • 76 1,292,834 l,220,215
20~3 2' 946, 790.99 .378, 1~,7 356, 879
2 'J 14 8,072, 95,95 653,469 616, "1 r-c
? t"'J
2:)15 18,290,583.24 51B,G81 4 88, 981
295, 175,654.09 136, 504, 922 128,837, ·_IQCJ
crn.,:?OSITE REMAININ0 LIFE .l\ND A:JNJ!""L ACCRfJ!:i,,~
Fff?URE BOOK
ACCRUALS
23,076, 8
14,681,238
323,312
l '.}8, :s~
h 1 C "' -J' 548
29,584
16,813
544,890
2,8 767
623,14~
3,787, 402
521,208
2, 345,201 . 9'.:,C, 6(;0 ,
489,531
1,408,307
961,459
609,19J
14,202
291,320
3,034,193
4, 41 £, 37 9
7,432,703
9, 78,341
10, 476(501
8, 539, 675
5, 0491 :16
11, 682,482
9,449,323
17,36,1,330
15, 328, 727
7,066,648
2, 88 11, 591
8' 263,09~
19, 63Cr 660
!95,85.5, 319
R..t.TE, PERCSN'r
REM.
LIFE
(6)
l4.8B
15.54
15.66
l .88
15.99
16.09
16.19
16.28
J.6. 37
'6. 4 6
16.70
16.77
15.84
16.91
J.6.97
17,03
17 .09
17 .14
17 .19
17 .24
17.29
17.33
:?.38
17.42
1 • t;6
17. 50
17. 3
17.57
17.60
17 .63
:7.66
'" .69 "' : 7. ~,12
17. 4C 'J
1'7. 78
17.
i
ANt\tJAL
ACCRUAL
(7;
1,550,864
944,739
20,646
6, 813
38,496
i., 8 39
1,038
33, 470
174, 757
" -. , 858
226,791
31, 080
139,264
' 1 C; .... t:"" .ls =-J ( ,5-,,1,::
"Q L ~, I 847
82,696
561259 ,.
"' :J I 542
82 6
1 " .... ..,, 898
~ ~) t; 488 -' _, f
2 q , 840
42. 7, 65 9
561, 322
600,029
427,981
288,027
664, 9:1
536,893
984, 931
879, 316
399,471
162, '787
465, 526
1 104,087 h'
' 537,349
3. ;)l
~ EiannettFleming IX-6 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 346 of 529
IDAHO POWER COMPANY
ACCOUNT 312. 3 BOILER PLANT EQUIPMENT -RJULCARS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULP~TED ALLOC. BOOK FUTURE BOOK REM. YEAR COST ACCRUED RESERVE ACCRUALS LIFE ( 1) (2) ( 3) { 4) (5} ( 6)
JIM BRIDGER
SURVIVOR CURVE .. IOv/A 30-R3
NET SALVAGE PERCENT •. 0
1991 2,474,755.40 1,724,088 1,838,080 636,675 9.10 2010 9,559.24 1,702 1,815 7,745 24.66
2,484,314.64 1,725,790 l, 839,895 644,420
COMPOSITE REr1Jl.INING LIFE AND J:.NNUAL ACCRUAL RATE, PERCENT .. 9.2
P..NNUAL
ACCRUAL
/7. •'I
69,964
314
70,278
2.83
~ liannettF/eming IX-7 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 347 of 529
IDAHO POWER COMPANY
ACCOUNT 3l4 TtJRBOGtNERi\TOR UKITS
CALCU:ATED rlE.'.t{AIN!NG LIFE DEPrtECIJ'.TION ACCRUA:S
RELATED TO ORIGINAL COST AS OF :JECSM8ER 31, 2015
ORIGINAL
COST
(2)
CALCULATE:D ALLOC. BOOK
YSAR
( 1)
ACCRUED RESERVE
( 3) '4)
J:M BRIDGER
INTERif.: SURVIVOR CU RVS. . lOV'iA 4 5-SO. 5
?ROBP.~BLE RETIR£MENT YEAR.. 6-2034
NET SALVP1GE PERCSNT .• -7
1974 17, 483,731.06 12, 9C5,058 11, r12r 666
197 9 C 688, 68(). 08 4,027,754 3,487,063 "•
198 3 1Cl3,109.33 70,202 783
1984 1, .52 1,028 89G
~ 986 125,747.64 82,681 71,582
:991 1, 68 ,523.97 1,027, 88 3 88 9, 899
1992 43,400.82 26,097 22,594
!993 106,482.€5 62, 8 SC 54, 413
1994 244,0C2.77 141,118 122, 174
1995 169,909.46 96,205 83, 290
1996 3,406,995.76 ,\ I 3c,1 -"' 6<13 1, 631, 646
1997 l, 129,430.29 609, 659 527, 818
1398 2,035,219.53 l, 068, 917 925, 424
1999 48, 175.27 "" 4'±1 553 21,257
200'.J :?A 7, 925.24 122( 1'71 _, I ~· 105, 944
2001. 231,090. S2 1 r-,o ,.,v,,,, 999 9" "' 233
2002 635,341.53 290(811 251 1 '772
20C3 8,097,339.36 a 544,245 3,068, 4 61 -,
2004 2,6781292.22 1, ll5r617 965, 855
2085 2,269,452.90 894,008 7T3, 9:;s
2006 432,481.11 159T/85 :38 1 335
2007 4,7G3,146.C3 1 614,03 1,397, 361 .,
2D08 6, 403, 107. 94 2,016,277 l, 7 4 5, 60j
2009 4,227,582.68 1,200,631 1,039, 4 57
2010 7,300,960.72 1, 832,467 ' 586, 474 k'
2C 1. 1 3, 363,235.19 7201 38C 623 f 675
2c:2 6•13, 594,56 l :2, 311 97, 234
'"'"'l ~ 16, 4 '18, 982.40 " 153, 048 1 1 264,D20 L \! ~ ,J "' 201.4 3, :J 56, 638.18 284,'792 2461561
2015 4' 675,053.30 ... '?: ~ ,4,,"" .~ I 712 :15, -:62
98,021,079.63 38,333, 139 33,:81,24?
COM?0SIT2 RE;:·!A'.L~ING LI E'E A~m J\::.:NUAL ACCRUA:.
~ Gannett Fleming IX-8
FU11:JRE BGCK
TtCCRUALS
(5)
71534, 927
2, 599,825
4 9, s,i 4
744
62, 968
908,262
23,84S
59,524
138, 9D9
98,5:3
2,013,839
68 ' 673
1,252,261
30,291
139,336
152,034
428,043
S, 5 95, 691
1 f 899 / 918
;. , 634, 319
324, 420
3,635,005
5,105,716
3, 484,057
225,554
") ""' 974,986
591,412
15,)36,306
3, ,;52, 042
4,8B6t 45
71,759,502
Rl-:.TE, PERCENT
?,Et<.
LIFE
\6}
13. 2-7
13.88
14.40
14.53
14.78
"' k ?-, J. -J • "' j
15.48
15.59
15.71
15.82
15.93
16.03
16,14
16.25
16.35
16.46
16, 56
16, 67
16.77
16.87
16. 97
17.07
17.17
17.27
1 . 36
'] • ,j 6
l .55
2,7 . 65
17. 74
17.84
16.5
'
ANKlJAL
ACCRUAL
( i
~-72, 128
:at,307
3, 44:
51
4,260
59,093
:, 54 0
3,818
8 f 64 2
6,227
126,418
42,462
77,587
1, 864
r, "1 At.'.
jl I ''J
9,237
25,8~8
335, 67 4
113,293
98,063
19,117
"'? L ,i,~ 1 94 7
297,363
201,740
358,615
170,389
33, 699
891,575
194,S91
273, 909
"' 34 0, 843
4.43
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 348 of 529
I DAEO POWE~. COMPANY
AC'CUUNT 315 ACCESSORY ELECTRIC fJ:)UIP::-!EN7
CALCOLA'TED REl•1AINING LIFE DEPRECIATION ACCRtJAL
RELJ;,.'IED TO OR:Z:GI;"JAL COST AS OF D£CEi:{:3ER 31, 2015
YEAR
(1)
O?.TGINAL
COST
(2}
JIM BR!DGSR
CALCULA".:,'E-D A:::,LCC. BCGK
ACCRUED RESERVE
\ 3} { 4 l
:~TERH•1 SURVIVOR CURVE. . IQWA 60-Sl. 5
PROBABLE RETIREMENT YEAR .. 6-2034
NET $1\LVF.GE PERCENT. -5
1974 16,027t2E8.9S 11, 84 3, 670 14, 198,664
1977 2,428.61 1,753 2, 102
1979 8,066,881.:JO 5, 719, 943 6,857,:296
1980 26,584.67 18,E75 22,388
1962 162 .18 112 134
198 3 1391 948.89 or:; 270 114, 13 ""' 1984 27,142.38 18,269 21, 902
198 6 4' 683.24 3,074 3t 68S
1992 5,330.16 3, 183 3,816
1993 8,358.58 4,893 ,866
1994 24,169.76 13, 856 16,611
1995 56,750.87 311810 3B,13.:
1996 21,364.05 1 1 """""'"'' 687 lt! I 011
997 7,031.54 3, 746 4, 491
1999 7,017.28 3,523 4, 22,1
2001 47,653.41 22, 289 26,721
2003 12, 410.55 ' 323 E,381
2004 24,S64.E9 10, JOE 11, 996
2005 59,637.60 22, 943 27,505
2006 211,54G.2i 76, 22,.] 91,376
2007 227,419.25 76, 002 o·. 1"" / ".' "" 2008 4 '" ?5, 4 52 .14 129,4'7 155, 15C
09 691,045.73 190,433 228,299
2C10 1,687,228.96 4 09, 113 4 90, 461
2011 369,018.88 76, :105 91,597
2012 259, 683.08 43, 758 52,459
2013 633, 659.37 70 814 95,684 . "' 2014 '"'n""' JJ ! t 954. 7S 24, 4 lC 29,264
2015 294,0SC.32 8' :u 3 9 I 'J 93
29,674, 461,30 l 81 9ii7, 770 22,7 5,343
COMPOS:'.TE REM.IUNTNS LI:'E AND ANNUAL r .. ::::cR::;.~L
~ 6annettFleming IX-9
FUTU~E BOG:<
ACCRUALS
(:.; j
" 629r 989 ~,
448
1,612,929
5,526
36
32,733
6,598
1,232
1, 81
2' 911
8,767
?1 ~~ I 453
8,421
2,892
? 14 5 -,
23,315
6,65D
13,798
• 1 ~ ,J -' -.l..'t
130,742
l47,67E
289, 47,j
497,299
1, 281, 129
295,872
220,208
69 1 658
294,089
2 98 I 9S
Q 442,842. w'
R..l'.\'.:'E, PERCENT
RSM.
LIFE.
: 6)
'I ,.. ---.1 :;i • L.L
15.57
1 .80
15.91
16.13
i 6. 24
16.34
l 6. 55
17.11
17.20
17.28
17.36
1 • 4 4
17.52
17.66
17.79
17.91
17.97
~ "" n,., .LO. UL
18.07
:a.12
18 .17
. 21
18.2
18.28
18.31
16.34
18.37
:8.39
16.7
ANNUAL
ACCRUAL
{7;
172,798
29
l'.)2, 084
347
2
2,016
404
74
104
169
507
1,236
483
165
17B
c' 311
371
7 68
1, 949
7,235
8,150
5, 931
7,309
" \_•, :. 99
16, 186
12,027
31,C61
16, 009
1£,256
505,358
" I A 1-• ' \)
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 349 of 529
IDAHO POWER COMP/\.NY
ACCOUNT 316 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2 I
JIM BRIDGER
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
( 3) ( 4)
INTERIM SURVIVOR CURVE. . IOWA 35-SO
PROBABLE RETIREMENT YEAR .. 6-2034
NET SALVAGE PERCENT .. -2
1974
1979
1980
1982
1983
1984
1986
1987
1988
1989
1990
1991
1992
1997
1998
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
234,331.02
815,662.20
41,681.19
1,060.80
13,999.64
8,156.81
179,152.97
410,223.37
223,200.26
72,816.80
11,190.84
378,044.76
18,171.15
12,500.00
1,056.32
15,620.96
27,377.18
114,246.08
172,753.29
4,845.53
103,928.08
863,527.93
89,973.54
111,066.78
236,467.04
11,107.26
402,282.75
42,789.71
49,407.03
104,140.29
4,770,781.58
167,463
549,SAS
27,749
68 9
8, 988
5, 1 70
110,619
249,801
133, 953
43,044
6,513
216,437
10,222
6, 318
520
6, 993
11,793
47,144
68,002
1,808
36,437
281,811
27,000
30, 197
56,913
2,290
67,872
5,430
3, 980
3,023
2,187,724
152,102
499,136
25,204
626
8, 164
4, 696
100,472
226,887
121, 666
39,096
5, 916
196,583
9,284
5,738
472
6,352
10,711
42,820
61,764
1, 64 2
33,095
255,961
24,523
27,427
51,692
2,080
61,646
4, 932
3,615
2,746
1,987,046
FUTURE BOOK
ACCRUALS
ri::..t , .... ,
86,916
332,840
17,311
456
6,116
3, 624
82,264
191,541
105,999
35,178
5 I 4 99
189,022
9,250
7,012
605
9,582
17,213
73,711
114,444
3,300
72,912
624,838
67,250
85,861
189,504
9,249
348,682
38,714
46,780
103,477
2,879,151
REM.
LIFE
( 6)
10.40
11. 62
11. 8 4
12.25
12.44
12.63
12.98
13.15
13. 32
13. 48
13. 63
13. 78
13. 93
14.63
14. 76
15.15
15.28
15.41
15.53
15.66
15.79
15.92
16.05
16.18
16.32
16. 4 6
16. 60
16.75
16.91
17.07
ANNUAL
ACCRUAL
17 I
8 t 357
28,644
1,462
37
4 92
287
6,338
14,566
7, 958
2, 610
4 03
13,717
664
479
41
632
1,127
4, 783
7,369
211
4, 618
39,249
4, 190
5,307
11, 612
5 62
21,005
2,311
2,766
6,062
197,859
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.6 4.15
~ liannettF/eming IX-10 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 350 of 529
IDAHO POWER COMPANY
ACCOUNT 316.1 MISCELLANEOUS POWER PLANT EQUIPMENT -AUTOMOBILES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
YEAR
( 1)
ACCRUED RESERVE
(3) ( 4)
JIM BRIDGER
SURVIVOR CURVE .. IOWA 13-12
NET S.D,LV.l\.GE PERCENT .. +15
2004 50,741.14 25,115
50,741.14 25,115
COMPOSITE REMAINING LIFE ft.ND
~ EiannettF/eming
31,412
31,412
ANNUAL P.CCRUAL
IX-11
FUTURE BOOK
F.CCRUALS
(5)
11,718
11,718
R.l\TE, PERCENT
REM.
LIFE
! 6)
5.43
5. 4
ANNUAL
ACCRUAL
(7)
2, 158
2' 158
4.25
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 351 of 529
IDAHO POWER COMPANY
J..CCOUNT 316. 4 MISCELLANEOUS POWER PLf\.NT EQUIPMENT -SMALL TRUCKS
CALCULP.TED REMJUNING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED
YEAR COST ACCRUED
! l I (2) 13)
JIM BRIDGER
SURVIVOR CURVE •• I0s'/A 13-12
NET SALVAGE PERCENT .• +15
1992 29,192.50 19,984 1993 23,120.55 15,495
1994 33,946.46 22,240
1995 22,235.46 14,233
1996 36,895.64 23,039
1997 16,905.64 10,280
1999 15,912.32 9, 156
2001 22,029.06 11,955
200,237.63 126,382
ALLOC. BOOK FUTURE BOOK REM. ANNUAL RESERVE ACCRUALS LIFE ACCRUAL
14 I ( 5) 16) ( 7)
24,814
19, 652
28,854
18,900
31,361
14,370
13,525
18,725
170,202
COMPOSITE REt;Li'\INING LIFE AND ANNUAL ACCRW\L PATE, PERCENT •. 0. 0 0. 00
~ EiannettF/eming IX-12 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 352 of 529
l !J.4.HO ?O\>JER COMPANY
ACCOUl':T 316. 5 MISCELLANEOUS po;•/ER J?LANT EQUI:?t"1ENT -MISCELLJ\~-lEOOS
CALCULATED R£}1AINING LIFE DZPRECIA'l'Io:,z l'e.CCRUAL
RELATED TO CRIG'.::NA:. cos: AS or CECEI::BER 31, 2015
Y2AR
/ l ' '+ I
ORIGINAL
COSI'
(2)
JIM BRIGGER
CALCfJLAT!::D ALLOC. 300K
ACCRUED Ri:::SERV2
( 3 J ( 4}
SUi.\VIVOR CURVE .. :ot'JA 13-L2
NST SALVP..GE. PERCENT. • + 1 ;
1992 3, 175,58 2,174 2, 600
2003 H 781.52 8,069 10, 678 "~' 20;)6 4' 403.8 0 '..H3 2, 664 "' 2015 1C2, 367. 69 3,347 4,429
1251728.59 15, 6':>3 20, 4 7
FUTOR2 BCOK
~t:..CCRUP..:,s
f ~; \ -· i
2t736
1, J79
82,583
86,399
FtEM.
LIFE
( 6}
5.18
6.Gl
12.50
COMP0S1TE RE:ffill~ING LIFE P>).ND AN~UA.L ACCRUAL RATE, PERCENT .• 11. 8
ANN'JAL
ACCRUAL
522
180
5,607
7,315
5.82
~ EiannettFlemlng IX-13 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 353 of 529
IDAHO POWER COMPAtsY
ACCOU',T 316. 7 MISCELLAN:WUS POWE;R PLANT EQUI?MENT -LARGE TRUCKS
CALCULATED REMAINING LIFE DSPRECIATION ACCRUAL
RELATED 1'0 ORIG:NAL COST AS OF DECEMBER 3", 2015
YEAR
( 1)
ORIGINAL
COST
(2)
,JIM BRIDGER
CALCULATED
ACCR!JED
(3)
SURVIVOR CURVE .. IOWA 21-Sl
NET SALVAGE: PERCENT. . +15
1992 21,497.67 13,278
2005 58,966.45 21,051
80,464.12 34,329
COMPOSITE REMAINING LIFE AND
~ liannettFlemlng
ALLOC. BOOK
RESERVE
( 4)
18,273
46,734
65,007
ANNUAL ACCRUAL
IX-14
FU'I'URE BOOK
ACCRU.ALS
(5)
3,388
3,388
RATE, PERCENT
REM.
LIFE
(6)
12.18
.. 12.2
AN't'{UAL
ACCRUJl.L
(7)
278
278
0.35
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 354 of 529
IDAHO POWER COMPANY
ACCOUNT 316.8 MISCELLANEOUS POWER PLANT EQUIPMENT -POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED
YEAR COST ACCRUED
( 1 I (2) (3)
JIM BRIDGER
SURVIVOR CURVE .. IOWA 20-01
NET SALVAGE PERCENT .. +25
1995 206,296.50 79,295
2011 148,535.65 12,533
2012 2,300,421.01 150,965
2013 36,992.49 1,734
2014 803,072.74 22,586
2015 289,387.79 2,713
3,784,706.18 269,826
COMPOSITE REMAINING LIFE AND
~ GannettF/eming
ALLOC. BOOK
RESERVE
I 4 I
15,564
2,460
29,631
34 0
4,433
533
52,961
ANNUAL ACCRUAL
IX-15
FUTURE BOOK REM. ANNUAL
ACCRUALS LIFE ACCRUAL
(5) ( 6) (7)
139,158 9.75 14,273
108,942 17.75 6, 138
1,695,685 18.25 92,914
27,404 18.75 1,462
597,871 19.25 31,058
216,508 19.75 10,962
2,785,569 156,807
RATE, PERCENT .. 17. 8 4 .14
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 355 of 529
IDAHO POWER COMPANY
ACCOUNT 316.9 MISCELLANEOUS POWER PLANT EQUIPMENT -TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST
I 1) (2)
JIM BRIDGER
SURVIVOR CURVE .. IOWA
NET SALVAGE PERCENT ..
2011 13,977.04
13,977.04
ACCRUED
(3)
35-Sl
+15
1,493
1,493
RESERVE
I 4)
1,482
1,482
ACCRUALS LIFE
I 51 ( 6)
10,398 30.60
10,398
ACCRUAL
(7)
340
340
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.6 2.43
~ Gannett Fleming IX-16 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 356 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED ALLOC. BOOK
YEAR
11)
ACCRUED RESERVE
13) I 4 I
HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -25
1977
1983
1984
1991
1993
1994
1995
1996
2004
2005
2008
2009
2012
2013
113. 20
719,907.00
2,687.50
3,103.17
21,965.67
233,330.20
119,276.95
38,242.52
20,724.82
373,075.26
18,444.70
69,955.25
17,459.62
23,095.10
85
506,761
1,866
1,913
12,958
134,308
66,929
20,875
8, 132
137,385
5,297
17,966
2,675
2,617
107
637,680
2,348
2,407
16,306
169,006
84,220
26,268
10,233
172,878
6,665
22,607
3,366
3,293
1,661,380.96 919,767 1,157,383
MILNER DAM
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. -25
1992
1997
803,959.31
10,264.94
814,224.25
NIAGARA SPRINGS HATCHERY
316,770
3,407
320,177
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1964
1966
1970
1973
197 4
1977
1984
1985
298.22
510,627.13
3,245.14
7,267.13
30,226.09
41,362.58
5,342.93
4,218.50
185
309,344
1,873
4,031
16,525
21,613
2,460
1,901
352,268
3,789
356,057
222
370,885
2,246
4, 833
19, 812
25, 913
2,949
2,279
FUTURE BOOK
ACCRUALS
15)
35
262,204
1,011
1,472
11,151
122,657
64,877
21,535
15,673
293,467
16,390
64,837
18,458
25,576
919,343
REM.
LIFE
I 61
24.27
24.39
24.41
24.53
24.56
24.58
24.59
24.60
24.70
24. 71
24.74
24.75
24.77
24.78
652,681 48.86
9,042 49.24
661,723
151
267,399
1,811
4,251
17,970
25,791
3,729
2, 994
47.98
48.36
49.07
4 9. 5 6
4 9. 72
50.16
51. 07
51.19
ANNUAL
ACCRUAL
(7)
1
10,750
41
60
454
4, 990
2,638
875
635
11,876
662
2, 620
745
1,032
37,379
13, 358
184
13,542
3
5,529
37
86
361
514
73
58
~ EiannettF/eming IX-17 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 357 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
I 3 I
NIAGARA SPRINGS HATCHERY
ALLOC. BOOK
RESERVE
I 4 I
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1987
1988
1989
1990
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2004
2005
2006
2007
2008
2010
2011
2012
2013
2014
98,211.01
21,445.88
19,519.48
7,270.29
79,609.82
66,961.11
3,310,669.79
10,766.67
25,776.60
29,380.42
135,566.38
179,262.27
57,587.65
158,280.00
25,910.60
92,848.31
35,056.32
21,549.30
68,162.76
324.63
339,303.16
15,699.66
5,386.43
13,501,341.83
18,979.30
18,927,457.39
42,324
9,021
8,005
2, 904
30,017
24,485
1,171,067
3, 677
8,488
9,299
41,141
51,982
15,902
41,457
6,410
20, 138
7,044
3,981
11,430
49
3 8, 621
1,486
403
733,629
630
2,641,522
HELLS CANYON MAINTENANCE SHOP
50,744
10,816
9,598
3,482
35,989
29,356
1,404,040
4, 409
10,177
11,149
49,326
62,323
19,066
49,704
7, 685
24,144
8,445
4,773
13,704
59
46,304
1,782
483
879,578
755
3,167,029
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1956
1961
1986
1991
1993
1994
1995
338.56
6,551.32
1,057,202.02
34,886.84
370.76
103,683.30
14,173.81
~ EiannettF/eming
227
4,188
466,173
13,548
136
36,675
4, 8 41
352
6,503
723,880
21,038
211
56,949
7, 51 7
IX-18
FUTURE BOOK
ACCRUALS
(5)
72,020
15,992
14,802
5,606
63,524
54,345
2,734,297
9,050
22,044
25,577
120,132
161,754
52,919
148,146
24,703
91,916
35,375
22,164
71,500
347
377,825
17,843
6;250
15,997,099
22,969
20,492,293
71
1,686
597,622
22,571
252
72, 655
10,200
REM.
LIFE
I 6)
51. 41
51. 52
51.63
51. 73
51. 93
52.02
52.12
52.21
52.29
52.38
52.46
52.54
52.62
52.70
52.77
52. 92
52.99
53.05
53.12
53.18
53.30
53.36
53. 42
53. 4 7
53.52
4 6. 2 6
47.37
51. 30
51. 83
52.02
52.12
52.21
ANNUAL
ACCRUAL
I 7 I
1,401
310
287
108
1,223
1,045
52,462
173
422
488
2,290
3,079
1,006
2,811
4 68
1,737
668
418
1,346
7
7,089
334
117
299,179
429
385,558
2
36
11, 650
435
5
1,394
195
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 358 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
I 3)
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1996
1997
2004
2005
2006
2007
2008
2009
2010
2014
147,882.56
32,997.98
4,474.72
150,670.25
51,601.83
732,093.18
1,256.80
25,923.92
19,110.20
26,366.32
48,694
10,444
97 i
30,275
9,533
122,763
189
3,434
2,175
875
( 4)
75,613
16,218
1,508
47,011
14,803
190,628
293
5,332
3,377
1,359
2,409,584.37 755,141 1,172,594
RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1964
1965
1966
1968
1969
1970
1971
1972
1974
1975
197 6
1977
1980
1981
1983
1984
1985
1987
1988
198 9
1990
1991
239,350.74
44,005.23
67,609.04
14,074.71
97,874.44
575.88
1,097.21
166.16
17,744.71
18,470.46
21,884.96
8,198.19
43,311.42
56,504.55
32,227.78
28,045.36
65,424.99
16,265.07
31,739.00
2,404.83
66,523.70
1,300.17
148,257
26, 956
4 0, 958
8,327
57,209
332
625
93
9,701
9,952
11,615
4,284
21,523
27,580
15,141
12, 913
29,490
7,009
13,351
98 6
26,570
505
252,545
45,918
69,769
14,184
97,451
566
1,065
158
16,525
16,952
19,785
7,297
36,663
46,980
25,792
21,996
50,234
11,939
22,742
1,680
45,260
860
FUTURE BOOK
ACCRUALS
(5)
109,240
25,030
4,086
141,326
49,699
724,488
1,278
27,073
20,510
31,599
1,839,386
46,644
9,089
14,742
3,409
24,892
154
307
49
5,656
6,136
7,571
2,950
17,476
23,650
14,493
13,060
31,547
8,392
16,931
1,326
37,895
765
REM.
LIFE
( 6)
52.29
52.38
52.92
52.99
53.05
53.12
53.18
53.24
53.30
53.52
47.98
48.18
48.36
48.73
48.90
49. 07
49.24
4 9. 4 0
49. 72
49.87
50.02
50.16
50.57
50.70
50.95
51. 07
51.19
51. 41
51. 52
51. 63
51. 73
51.83
ANNUAL
ACCRUAL
(7 I
2,089
478
77
2,667
937
13,639
24
509
385
590
35, 112
972
189
305
70
509
3
6
1
114
123
151
59
346
4 66
284
256
616
163
329
26
733
15
~ Gannett Fleming IX-19 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 359 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I 12 I
RAPID RIVER HATCHERY
ACCRUED
I 31
RESERVE
I 4 I
INTERIM SURVIVOR CURVE. . IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1992
1993
1994
1995
1996
1997
1999
2000
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2014
2015
38,069.69
33,772.12
89,693.73
170,076.80
43,912.32
54,946.23
75,578.20
9,999.49
28,791.56
30,889.54
844,724.31
19,675.06
84,455.84
110,099.39
28.19
4,951.25
18,945.36
14,322.72
7,768.29
29,431.39
23,899.69
14,354
12,349
31,727
58,092
14,459
17,391
21,916
2,761
7, 122
7,174
183,210
3,953
15,602
18,462
4
656
2,156
1,355
581
977
271
24,451
21,036
54,045
98,955
24,630
29,624
37,332
4,703
12, 132
12,220
312,085
6,734
26,577
31,449
7
1,117
3,673
2,308
990
1, 664
4 62
2,608,829.77 887,949 1,512,555
AMERICAN FALLS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -25
1924
1927
1928
1929
1937
1938
1940
1941
194 3
1950
1954
22,337.73
7,941.92
2,642.12
506.13
980.24
49.01
121. 60
1,193.12
32.35
430.79
428.21
~ EiannettF/eming
20,125
7,061
2,339
446
831
41
102
991
27
34 0
329
21,747
7,630
2,527
482
898
44
110
1,071
29
367
356
IX-20
ACCRUALS
15 I
23,136
21,180
58,073
113,641
30,261
39,059
57,140
7,796
23,858
26,392
743,821
17,860
78,993
106,176
28
5,072
20,009
15,595
8,721
35,125
29,413
1,748,482
6,176
2,297
775
151
327
17
42
421
11
171
180
REM.
LIFE
I 61
51.93
52.02
52.12
52.21
52.29
52.38
52.54
52.62
52.77
52.85
52.92
52.99
53.05
53. 12
53.18
53.24
53.30
53.36
53. 42
53.52
53.57
29.94
30.62
30.84
31. 05
32.62
32.79
33.13
33.30
33.61
34.60
35.08
ANNUAL
ACCRUAL
17 I
446
407
1, 114
2,177
579
746
1,088
148
4 52
499
14,056
337
1,489
1,999
1
95
375
292
163
656
549
33,404
206
75
25
5
10
1
1
13
5
5
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 360 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
AMERICAN FALLS
CALCULATED
ACCRUED
I 3)
ALLOC. BOOK
RESERVE
I 4)
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -25
1956
1957
1960
1968
1969
1970
1971
1972
1978
197 9
1982
1984
1986
1987
198 9
1990
1991
1995
1997
1998
1999
2000
2002
2007
2009
2012
2014
2015
9,941.64
3,943.39
91. 40
1,495.44
416.70
5,545.50
11 7. 97
101.58
11,122,779.95
74,549.88
3,844.73
5,880.91
87,517.08
369.07
14,997.39
48,119.29
2,555.84
88,999.26
47,081.04
55,339.67
33,194.32
18,483.95
47,830.45
36,733.99
0.01
9,294.88
171,748.38
58,999.52
11,986,636.45
BROWNLEE
7,543
2, 971
67
1,028
284
3,735
79
67
6,808,393
44,994
2,216
3,278
4 6, 984
194
7,560
23,704
1,228
38,180
18,849
21,333
12,278
6,539
15,296
8,176
951
7,941
926
7,117,426
8, 151
3,210
72
1,111
307
4,036
85
72
7,357,004
4 8, 620
2,395
3,542
50,770
210
8,169
25,614
1,327
41,256
20,368
23,052
13,267
7,066
16,529
8, 835
0
1,028
8,581
1,001
7,690,938
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1960
1962
1963
1964
5,470,479.28
9,308.41
6,272.71
188.71
3,532,288
5,890
3, 928
117
5,460,197
9,105
6,072
181
FUTURE BOOK
ACCRUALS
(5)
4,276
1,719
42
758
214
2,896
62
55
6,546,471
44,568
2, 411
3,809
58,626
252
10,578
34,535
1,868
69,993
38,483
46,123
28,226
16,039
43,260
37,083
10,591
206,105
72,749
7,292,358
1,377,903
2,531
1,769
55
REM.
LIFE
I 6)
35.31
35.42
35. 72
36. 43
36.51
36.59
36.66
36.74
37.13
37.19
37.37
37.47
37.58
37.63
37. 72
37.76
37.81
37. 97
38.05
38.08
38.12
38.15
38.22
38.36
38. 4 9
38.53
38.56
47.16
47.58
47.78
47.98
ANNUAL
ACCRUAL
I 7)
121
49
1
21
6
79
2
1
176,312
1, 198
65
102
1,560
7
280
915
49
1,843
1,011
1,211
740
420
1,132
967
275
5,349
1, 887
195,949
29,218
53
37
1
~ liannettFleming IX-21 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 361 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
( 1) 12 I (3) I 4 I
BROWNLEE
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1965 132. 36 Bl 125
1967 1,724.88 1,033 1,597
1969 296.17 173 267
1970 322. 96 186 288
1971 1,705.46 972 1,503
1972 245.52 138 213
197 3 22,221.61 12,325 19,052
197 6 18,472.91 9, 804 15,155
1978 327. 00 168 260
1980 15,826,006.94 7,864,536 12,156,968
1982 4,501.05 2,156 3,333
1984 20,368.88 9, 378 14,496
1985 573.66 259 400
198 6 1,179.02 520 804
1987 546.52 236 365
198 9 89,131.30 36,553 56,503
1990 150,060.52 59,934 92,646
1991 87,913.94 34,141 52,775
1992 105,545.02 39,796 61,516
1993 39,777.54 14,545 22,484
1994 7,714,214.34 2,728,710 4,218,029
1995 81,339.69 27,783 42,947
1996 124,115.41 40,868 63,174
1997 131,355.96 41,576 64,268
2001 40,556.50 10,623 16,421
2004 20,295.99 4, 402 6,805
2005 20,316.37 4,082 6,310
2006 8,203.29 1,515 2,342
2007 475,686.68 79,767 123,304
2008 700,181.58 105,255 162,703
2009 52,696.24 6, 980 10,790
2010 132,137.84 15,041 23,250
2011 15,119.61 1,431 2,212
2012 482,926.08 36,123 55,839
2013 160,633.28 8,728 13,492
2014 120,365.52 3,996 6,177
2015 333,682.33 3,779 5,842
32,471,129.08 14,749,816 22,800,206
~ fiannettF/eming IX-22
DECEMBER 31,
FUTURE BOOK
ACCRUALS
(5)
40
559
103
116
629
94
8,725
7,936
149
7,625,541
2,294
10,965
317
670
318
54,911
94, 930
57, 117
70,415
27,238
5,424,739
58,728
91, 971
99,927
34,275
18,565
19,086
7,912
471,305
712,524
55,081
141,922
16,687
547,819
187,300
144,280
411,261
17,788,705
2015
REM. ANNUAL
LIFE ACCRUAL
I 6) I 7 I
48.18 1
48.55 12
4 8. 90 2
49.07 2
49.24 13
4 9. 4 0 2
49.56 176
50.02 159
50.30 3
50.57 150,792
50.83 45
51. 07 215
51.19 6
51. 30 13
51. 41 6
51. 63 1, 064
51.73 1, 835
51. 83 1, 102
51. 93 1,356
52.02 524
52.12 104,082
52.21 1, 125
52. 29 1,759
52.38 1, 908
52.70 650
52.92 351
52.99 360
53.05 149
53.12 8, 872
53.18 13,398
53.24 1,035
53.30 2,663
53.36 313
53.42 10,255
53.47 3,503
53.52 2,696
53.57 7, 677
347,433
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 362 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
I 1 I 12 I I 3) I 4 I
BLISS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1950 280,912.71 272,194 245,627
1953 550.16 528 476
1955 18,407.81 17,520 15,810
1956 5,042.59 4,780 4,313
1957 183.55 173 156
1961 2,337.26 2,168 1,956
1965 208.17 189 171
1967 18,184.50 16,359 14,762
1968 1,540.47 1,378 1,244
1971 2,887.83 2,535 2,288
1972 123.83 108 97
1973 2,679.62 2, 321 2,094
197 6 4,622.38 3,913 3,531
1978 3,187.49 2,653 2, 394
197 9 734.84 606 547
1981 9,505.67 7,691 6,940
1982 23,109.14 18,505 16,699
1983 16,582.06 13,135 11,853
1984 17,832.87 13,965 12,602
1990 1,306.93 941 849
1991 8,760.40 6,205 5,599
1993 1,483.67 1, 012 913
1994 77,740.62 51,926 46,858
1995 19,394.39 12,673 11,436
1996 43,320.84 27,624 24,928
1997 56,024.54 34,805 31,408
2001 28,951.99 15,809 14,266
2004 17,454.29 8,311 7,500
2007 52,708.55 20,595 18,585
2008 247,915.96 8 8, 7 97 80,130
2009 72,164.69 23,313 21,038
2010 676.70 193 174
2011 6,097.31 1,483 1,338
2012 40,762.63 8,039 7,254
2014 11,594.90 1,075 970
2015 3,143.34 101 91
1,098,134.70 683,623 616,898
~ EiannettF/eming IX-23
DECEMBER 31,
FUTURE BOOK
ACCRUALS
(5)
105,514
211
7,200
1,990
73
965
90
7,968
682
1,322
57
1,255
2,247
1,590
372
4,942
12,188
8,875
9,689
785
5,351
941
50,318
12,807
29,223
38,623
21,924
14,318
47,301
229,765
69,168
672
6,283
43,699
13,524
3,838
755,770
2015
REM. ANNUAL
LIFE ACCRUAL
( 6) ( 7 I
17. 73 5,951
17.80 12
17.84 404
17.87 111
17. 8 9 4
17. 97 54
18.04 5
18.07 441
18.08 38
18.13 73
18.14 3
18. 15, 69
18.19 124
18.22 87
18.23 20
18.25 271
18.26 667
18.27 486
18.28 530
18.34 43
18.34 2 92
18.36 51
18.37 2,739
18.37 697
18.38 1,590
18.39 2,100
18. 41 1,191
18.43 777
18.45 2,564
18.45 12,453
18.45 3,749
18. 4 6 36
18. 4 6 34 0
18.47 2,366
18.48 732
18.48 208
41,278
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 363 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
CASCADE
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4 I
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT .. -25
1983
1984
1985
1986
1987
1991
1993
1994
1995
1996
1997
2015
6,964,936.11
173,999.08
31,836.73
22,887.38
8,674.08
16,620.91
74,929.41
11,293.24
33,224.61
14,304.52
11,447.66
16,688.68
7,380,842.41
CLEAR LAKE
3,661,032
89,764
16,109
11,349
4,211
7,329
31,225
4,564
12, 997
5,406
4,166
224
3,848,376
3,939,785
96,599
17,336
12,213
4,532
7,887
33,602
4, 912
13,987
5, 818
4,483
241
4,141,393
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -25
1937
1939
1940
1941
1960
1964
1967
1983
1986
1987
198 9
1990
1993
1996
1997
33,539.09
1,836.27
125.60
36.69
230. 4 4
1,001.60
13,539.80
71,256.88
2,400.92
2,055.68
15,582.33
15,224.86
18,324.53
8,767.14
9,356.87
193,278.70
36,376
1, 985
136
40
238
1,019
13, 628
65,581
2,153
1,826
13,542
13,079
15,116
6,873
7,193
178,785
41, 92 4
2,295
157
46
282
1,207
16,141
77,673
2,550
2,163
16,039
15,491
17,903
8,140
8,519
210,529
FUTURE BOOK
ACCRUALS
15 I
4,766,386
120,900
22,460
16,396
6,311
12,889
60,059
9,205
27,544
12,063
9,826
20,620
5,084,660
6
45
784
11,398
451
407
3,439
3,541
5,003
2, 819
3,177
31,069
REM.
LIFE
I 61
42.61
42.69
42.76
42.83
42.90
43.15
43.27
43.33
43.38
43. 4 3
43. 4 9
44.21
11. 27
11. 30
11. 32
11. 39
11. 40
11. 40
11. 41
11. 41
11. 42
11. 43
11. 43
ANNUAL
ACCRUAL
(7 I
111,861
2,832
525
383
14 7
299
1,388
212
635
278
226
466
119,252
1
4
69
1, 001
40
36
301
310
4 38
247
278
2,725
~ 6annettF/eming IX-24 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 364 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I
HELLS CANYON
ACCRUED
I 31
RESERVE
( 4 I
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1967
1969
1970
197 5
1979
1985
1987
1988
1990
1991
1993
1994
1995
1996
1997
1998
2000
2002
2003
2005
2008
2010
2011
2012
2013
2014
2015
1,201,552.41
3,158.97
427.57
2,464.98
1,382.73
158.22
9,662.13
21,020.36
29,246.68
20,572.14
26,254.68
42,900.00
122,200.30
46,587.03
39,524.98
90,758.11
12,792.26
11,247.19
692,414.18
1,060.55
25,118.91
83,427.56
201,375.89
33,824.99
9,316.02
160,733.95
42,717.50
719,384
1,846
247
1,328
699
71
4, 164
8,842
11,681
7,989
9,600
15,175
41,739
15,340
12,510
27,543
3,532
2,782
160,813
213
3,776
9,496
19,055
2,530
506
5,336
484
926,919
2,379
318
1, 711
901
91
5,365
11,393
15,051
10,294
12,369
19,553
53,780
19,765
16,119
35,489
4, 551
3,585
207,206
274
4,865
12,235
24,552
3,260
652
6,875
624
2,931,900.29 1,086,681 1,400,177
LOWER MALAD
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -25
1919
1922
1929
1941
194 5
36,025.40
5,013.67
220. 72
74.58
45.36
~ 6annettF/eming
37,434
5, 180
225
74
44
30,783
4,260
185
61
36
IX-25
ACCRUALS
I 51
575,022
1,570
216
1, 370
828
106
6,712
14,883
21,508
15,421
20,449
34, 072
98,970
38,468
33,287
77, 959
11,439
10,474
658,312
1,051
26,533
92,049
227,168
3 9, 021
10,993
194,042
52,773
2,264,698
14,249
2,007
91
32
21
REM.
LIFE
I 61
48.55
4 8. 90
49.07
49.87
50.44
51.19
51. 41
51. 52
51. 73
51. 83
52.02
52.12
52.21
52.29
52.38
52. 46
52. 62
52.77
52.85
52.99
53.18
53.30
53.36
53.42
53.47
53.52
53.57
16.95
17.14
17.53
18.05
18.18
ANNUAL
ACCRUAL
17 I
11,844
32
4
27
16
2
131
289
416
298
393
654
1,896
736
635
1, 486
217
198
12,456
20
4 99
1,727
4,257
730
206
3,626
985
43,780
841
117
5
2
1
, Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 365 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
( 1) (2) (3) ( 4 I
LOWER MALAD
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -25
194 6 316.80 309 254
1948 312,274.33 302,278 248,571
194 9 1,634.79 1,577 1,297
1950 2,704.60 2,600 2,138
1951 2,014.70 1, 930 1, 587
1952 12,791.89 12,212 10,042
1954 1,975.41 1,872 1, 539
1955 208.01 196 161
1956 1,195.24 1,123 923
1958 953.83 889 731
1961 799.35 735 604
1965 61. 93 56 46
1966 392.26 351 289
1968 629.10 557 458
1969 92. 34 81 67
1970 946.18 828 681
1971 9,864.56 8, 569 7,047
1972 5 91. 02 510 419
1974 3,177.79 2,702 2,222
1980 1,832.54 1,479 1, 216
1982 9,558.82 7,558 6,215
1984 6,711.58 5, 187 4, 265
1985 525.00 401 330
1991 101,820.49 71,002 58,387
1993 5,944.02 3, 988 3,279
1994 45,197.42 29,693 24,417
1997 14,389.30 8,781 7,221
1998 16,139.85 9,570 7,870
2005 4,623.90 2,033 1,672
2008 134,909.38 47,073 38,709
2009 21,825.50 6,861 5, 64 2
2011 12,876.95 3,039 2,499
2013 28,739.21 4,108 3,378
799,097.82 583,105 479,503
~ EiannettF/eming IX-26
DECEMBER 31,
FUTURE BOOK
ACCRUALS
( 5 I
142
141,772
747
1,243
931
5,948
930
99
571
461
395
31
202
328
49
502
5,284
319
1,750
1,074
5,733
4, 124
326
68,889
4,151
32,079
10,766
12,305
4, 108
129,927
21,640
13,597
32,546
519,369
2015
REM. ANNUAL
LIFE ACCRUAL
( 6) (7)
18.21 8
18.27 7,760
18.30 41
18.33 68
18.35 51
18.38 324
18. 4 3 50
18.45 5
18.48 31
18.52 25
18.58 21
18.66 2
18.68 11
18. 71 18
18.73 3
18.74 27
18.76 282
18. 77 17
18.80 93
18.88 57
18.90 303
18.92 218
18.93 17
18.99 3,628
19.01 218
19.02 1, 687
19.04 565
19.05 64 6
19. 09 215
19.11 6,799
19.11 1,132
19.12 711
19.13 1, 701
27,700
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 366 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
I 1 I (2) I 3) I 4 I I 5 I I 61 17 I
LOWER SALMON
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1919 4,657.67 4,865 4, 194 1,628 16. 4 5 99
1927 1,036.71 1,066 919 377 16.90 22
1929 33.30 34 29 12 16.99 1
1930 210.25 215 185 77 17.04 5
1935 257.16 260 224 97 17.25 6
1936 99.23 100 86 38 17. 29 2
1937 594.35 598 515 227 17.33 13
194 0 63.41 63 54 25 17.43 1
1941 374.95 373 322 147 17.47 8
1943 3 .14 3 3 1 17.53
194 4 520.14 514 443 207 17.56 12
194 6 407.73 400 345 165 17.62 9
1947 65 .16 64 55 26 17.65 1
194 9 266,604.97 259,210 223,439 109,817 17.70 6,204
1951 4,265.80 4, 120 3,551 1,781 17.75 100
1952 275.56 265 228 116 17.78 7
1953 126.63 121 104 54 17.80 3
1954 393.90 376 324 168 17.82 9
1957 2,626.12 2,479 2,137 1,146 17.89 64
1958 7,260.66 6,826 5,884 3,192 17.91 178
1959 252. 21 236 203 112 17.93 6
1964 3,163.24 2,892 2,493 1,461 18. 02 81
1965 1,471.37 1,338 1,153 686 18.04 38
1966 2,018.81 1,826 1,574 94 9 18.05 53
1967 443.76 399 34 4 211 18.07 12
1969 84.00 75 65 40 18.10 2
1970 201.88 178 153 99 18 .11 5
1971 10,371.45 9,105 7,849 5,116 18.13 282
197 8 7,289.76 6,067 5,230 3,882 18.22 213
1982 5,408.09 4, 331 3,733 3,027 18.26 166
1983 11,476.95 9,091 7,836 6,510 18.27 356
1984 13,406.66 10,499 9,050 7,708 18.28 422
1985 148,902.17 115,206 99,308 86,820 18.29 4,747
198 8 493.25 366 315 301 18.32 16
198 9 9,277.07 6,789 5,852 5,744 18.33 313
1990 6,195.87 4,462 3,846 3,899 18.34 213
1991 12,982.39 9, 195 7, 926 8,302 18.34 453
1992 21,904.69 15,233 13,131 14,250 18.35 777
1993 96,557.06 65,859 56,771 63,926 18.36 3,482
1994 72,819.41 48,639 41, 927 49,097 18.37 2, 673
1995 23,464.60 15,332 13,216 16,115 18.37 877
~ EiannettF/eming IX-27 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 367 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I
LOWER SALMON
(2 I
ACCRUED
(3)
RESERVE
I 4 I
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1996
1997
1998
2002
2003
2005
2006
2007
2008
2009
2010
2012
2014
MILNER
27,437.70
28,786.42
10,742.75
5,532.24
15,716.41
8,415.64
18,980.29
474,060.80
1,365,739.18
74,940.28
33,912.40
20,252.89
47,116.93
2,869,695.46
17,496
17,883
6,492
2,900
7,877
3,788
7,999
185,233
489,174
24,209
9,649
3, 994
4, 367
1,390,131
15,082
15,415
5,596
2,500
6,790
3,265
6,895
159,671
421,669
20,868
8,317
3,443
3,764
1,198,295
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. -25
1992
1994
1995
1996
2005
2008
2009
2013
2014
2015
9,341,738.98
71,898.34
37,485.91
2,659.26
9,094.16
9,868.22
21,468.87
13,589.07
93,487.29
16,070.04
9,617,360.14
3,616,654
26,131
13,162
900
1, 887
1,535
2, 941
769
3,221
185
3,667,385
4,042,578
29,208
14,712
1,006
2,109
1,716
3, 287
8 60
3,600
207
4,099,283
ACCRUALS
I 51
19,216
20,568
7,832
4, 415
12,856
7,254
16,830
432,905
1,285,505
72,807
34,073
21,873
55, 132
2,388,824
7,634,596
60,665
32,145
2,318
9,258
10,620
23,549
16,127
113,259
19,881
7,922,417
REM.
LIFE
I 61
18.38
18.39
18.39
18.42
18.42
18.43
18.44
18. 4 5
18.45
18.45
18. 4 6
18.47
18.48
50.08
50.25
50.33
50. 41
51. 04
51. 21
51. 27
51. 47
51. 52
51. 57
ANNUAL
ACCRUAL
17 I
1,045
1,118
426
24 0
698
394
913
23,464
69,675
3, 94 6
1,846
1,184
2,983
129,863
152,448
1,207
639
46
181
207
459
313
2,198
386
158,084
~ EiannettF/eming IX-28 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 368 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
I 11 12 I (3 I I 41 ( 5 I I 61 (7)
OXBOW HATCHERY
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1961 194,114.45 124,100 191,916 50,727 47.37 1, 071
1962 4,910.47 3,107 4,805 1,333 47.58 28
1964 2,857.08 1,770 2,737 834 47.98 17
1965 69,872.20 42,801 66,190 21,150 48.18 439
1966 160,799.97 97,415 150,649 50,351 48.36 1,041
197 6 1,117.84 593 917 480 50.02 10
1985 2,269.19 1,023 1,582 1,254 51.19 24
198 6 13,032.61 5,747 8,888 7,403 51. 30 14 4
1987 19,346.52 8,337 12,893 11,290 51. 41 220
1988 2,405.19 1,012 1,565 1,441 51. 52 28
198 9 6,690.27 2,744 4,243 4,119 51. 63 80
1990 509.10 203 314 322 51. 73 6
1991 149,302.53 57,982 8 9, 667 96,961 51. 83 1,871
1992 64,179.69 24,199 37,423 42,802 51.93 824
1993 53,929.10 19,720 30,496 36,915 52.02 710
1994 222,716.75 78,780 121,830 156,566 52.12 3,004
1995 2,173.34 742 1,147 1,569 52.21 30
1996 12,086.16 3, 980 6,155 8,953 52.29 171
1998 34,848.12 10,576 16,355 27,205 52. 4 6 519
1999 14,791.20 4,289 6,633 11,856 52.54 226
2001 281,638.51 73,768 114,079 237,969 52.70 4,516
2002 19,099.83 4,725 7,307 16,568 52.77 314
2005 17,355.48 3,487 5,393 16,302 52.99 308
2006 11,277.00 2,083 3,221 10,875 53.05 205
2010 15,355.68 1,748 2,703 16,491 53.30 309
2011 57,033.43 5,397 8,346 62,946 53.36 1, 180
2012 19,231.65 1,439 2,225 21,814 53. 42 408
2013 930,061.82 50,537 78,154 1,084,424 53.47 20,281
2015 7,843.63 89 138 9,667 53.57 180
2,390,848.81 632,393 977, 972 2,010,589 38,164
OXBOW
INTERIM SURVIVOR CURVE .. IOWA 115-82. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1959 13,202.77 8, 610 10,553 5,951 4 6. 94 127
1960 3,840.53 2,480 3,040 1,761 47.16 37
1961 6,037,891.95 3,860,100 4,731,078 2,816,287 47.37 59,453
~ EiannettF/eming IX-29 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 369 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
I 1 I I 2 I (3) I 4) (5) I 61 17 I
OXBOW
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1962 7,976.53 5,047 6,186 3,785 47.58 80
1965 17,054.48 10,447 12,804 8,514 48.18 177
1966 134. 68 82 101 68 48.36 1
1967 6,423.71 3,846 4,714 3,316 48.55 68
1968 8,978.51 5,312 6,511 4,713 48.73 97
1970 2,698.72 1,558 1,910 1,464 4 9. 07 30
1971 17,477.19 9,959 12,206 9,640 49.24 196
1972 129,436.03 72,780 89,202 72,593 49.40 1,469
197 4 3,785.22 2,069 2,536 2, 196 4 9. 72 44
197 5 157,166.86 84,680 103,787 92, 672 49.87 1,858
197 6 11,155.71 5, 921 7,257 6,688 50.02 134
1978 817.50 420 515 507 50.30 10
1980 3,040.62 1,511 1, 852 1,949 50.57 39
1981 31,582.93 15, 416 18,894 20,584 50.70 406
1983 25,350.72 11,910 14,597 17,091 50.95 335
1984 80,344.89 36,993 45,340 55,091 51. 07 1,079
1985 331,970.15 149,636 183,399 231,563 51.19 4, 524
198 6 4,027.95 1,776 2, 177 2,858 51. 30 56
1987 39,206.28 16,896 20,708 28,300 51. 41 550
1988 14,017.49 5,896 7,226 10,296 51. 52 200
198 9 1,819,116.35 746,020 914,349 1,359,546 51.63 26,332
1990 345,444.36 137, 970 169,101 262,704 51. 7 3 5,078
1991 141,437.85 54, 927 67,321 109,477 51. 83 2,112
1993 20,750.61 7,588 9,300 16,638 52.02 320
1994 110,790.01 39,189 48,031 90,456 52.12 1,736
1995 8,136.86 2,779 3,406 6,765 52.21 130
2002 31,094.50 7,692 9, 428 29,441 52.77 558
2003 22,934.53 5,327 6,529 22,139 52.85 419
2004 186,194.65 40,383 49,495 183,248 52.92 3,463
2005 26,481.90 5,321 6,522 26,581 52.99 502
2006 16,888.94 3,120 3, 824 17,287 53.05 326
2007 125,892.70 21,111 25,874 131,491 53.12 2,475
2010 2,573.77 293 359 2,858 53.30 54
2011 3,770.94 357 438 4,276 53.36 80
2012 494,738.60 37,006 45,356 573,067 53.42 10,728
2013 237,992.53 12, 932 15,850 281,641 53.47 5,267
2014 223,774.79 7,429 9,105 270,613 53.52 5,056
2015 112,571.64 1,275 1,563 139,152 53.57 2,598
10,878,166.95 5,444,064 6,672,441 6,925,268 138,204
~ EiannettF/eming IX-30 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 370 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I
ACCRUED
(3)
RESERVE
( 4 I
OXBOW COMMON
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR.. 1-2071
NET SALVAGE PERCENT .. -25
1961
1965
1978
88,348.23
8,043.31
15,560.73
111,952.27
56,482
4, 927
8,001
69,410
PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1981 60,819.27 29,686
1995 182,904.28 62, 4 7 3
1999 123,294.00 35,752
2000 65,594.65 18,113
2002 15,558.79 3,849
2003 15,824.67 3,675
2005 132,205.22 26,565
2006 3,039,155.65 561,446
92,994
8,112
13,173
114,279
42,080
88,555
50,678
25,675
5,456
5,209
37,656
795,849
2007 9,542,899.17 1,600,225 2,268,317
2008 27,588.17 4,147 5, 878
2010 65,623.36 7,470 10,589
2011 72,191.45 6,831 9,683
2012 31,727.02 2,373 3,364
2014 7,137.45 237 336
13,382,523.15 2,362,842 3,349,325
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
1969 213,066.61 124,540 266,333
1970 1,484.61 857 1, 856
1971 27,554.39 15,701 34,443
1975 7,758.36 4, 180 9,698
197 6 467.81 248 585
1977 3,704.91 1, 936 4, 631
ACCRUALS
I 51
17,441
1,942
6,278
25,661
33,944
140,075
103,439
56,318
13,993
14,572
127,601
3,003,096
9,660,307
28,607
71,440
80,556
36,295
8,586
13,378,829
REM.
LIFE
I 61
47.37
48.18
50.30
50.70
52.21
52.54
52.62
52.77
52.85
52.99
53.05
53.12
53.18
53.30
53.36
53.42
53.52
ANNUAL
ACCRUAL
I 7)
368
40
125
533
670
2,683
1, 969
1, 070
265
276
2,408
56,609
181,858
538
1,340
1,510
679
160
252,035
~ liannettF/eming IX-31 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 371 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
I 61
YEAR
I 1 I
ACCRUED
(3)
RESERVE
I 4 I
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -25
197 9
1981
1982
1984
198 5
1987
198 9
1991
1992
1993
1994
1995
1996
1997
2006
2009
251.45
51,593.48
18,860.22
2,796.95
62,023.23
807.08
2,255.24
10,345.35
34,560.79
51,787.58
241,389.37
20,194.15
12,849.36
38,129.33
366,552.97
98,647.92
127
25,183
9,034
1,288
27,957
348
925
4, 018
13, 031
18,937
85,385
6,898
4,231
12,068
67,716
13,066
314
64,492
23,575
3,496
77,529
1,009
2,819
12,932
43,201
64,734
301,737
25,243
16,062
4 7, 662
372,358
71,848
1,267,081.16 437,674 1,446,556
SHOSHONE FALLS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1921
1922
1924
1925
1926
1927
1928
1929
1937
1940
1941
1942
1945
1953
1954
195 6
210,920.90
30.73
52. 72
23.05
235.23
4,283.13
5,229.70
4 8. 72
265.82
66.91
1,279.29
7.79
420.92
670. 4 8
10,260.25
2,331.00
219,519
32
55
24
242
4,406
5,369
50
2 67
67
1,274
8
414
64 3
9,803
2,210
217,717
32
55
24
240
4,370
5,325
50
2 65
66
1,264
8
411
638
9,723
2,192
ACCRUALS
(5 I
85,833 53.05
51,462 53.24
137,295
4 5, 934
7
11
5
54
98 4
1,212
11
67
17
336
2
116
200
3,103
722
16.57
16.63
16.74
16.79
16.84
16.90
16. 94
16.99
17.33
17.43
17. 4 7
17.50
17.59
17.80
17. 82
17.87
ANNUAL
ACCRUAL
(7)
1,618
967
2,585
2,772
1
3
58
72
1
4
l
19
7
11
174
40
~ Gannett Fleming IX-32 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 372 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
I 1) (21 (3) I 4)
SHOSHONE FALLS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1957 7,540.11 7,119 7,061
1958 415. 97 391 388
1960 4,082.82 3,805 3,774
1961 100.45 93 92
1964 160.16 146 14 5
1965 2,620.35 2,383 2,363
1966 5,686.78 5,145 5, 103
1967 93.49 84 83
1971 1,179.47 1,035 1,027
1972 75.91 66 65
1973 9,477.19 8,208 8, 141
1974 8,344.29 7,173 7,114
1980 49,172.69 40,180 39,850
1981 1,459.68 1, 181 1,171
1983 2,919.37 2,313 2,294
1986 570,974.23 436,174 432,593
1987 291.01 219 217
1988 247.09 184 182
1990 16,537.99 11,910 11,812
1991 56,438.76 39,976 39,648
1993 1,601.35 1,092 1,083
1995 30,332.35 19,820 19,657
1997 79,109.12 49,146 48,743
1999 19,782.55 11,589 11,494
2000 20,477.06 11,597 11,502
2006 1,923.50 811 804
2007 59,305.91 23,173 22,983
2008 12,771.96 4,575 4,537
2010 8,308.63 2,364 2,345
2011 23,949.16 5,825 5,777
2015 22,129.38 715 709
1,253,635.42 942,875 935,134
~ Gannett Fleming IX-33
DECEMBER 31,
FUTURE BOOK
ACCRUALS
(5)
2,365
132
1,330
33
55
912
2,006
34
448
29
3,706
3,316
21,616
653
1,355
281,125
147
126
8,860
30,901
919
18,258
50,144
13,234
14,095
1,600
51,150
11,428
8,041
24,159
26,953
631,910
2015
REM. ANNUAL
LIFE ACCRUAL
(6) (71
17. 89 132
17. 91 7
17.95 74
17.97 2
18.02 3
18.04 51
18.05 111
18.07 2
18.13 25
18.14 2
18.15 204
18 .17 182
18.24 1, 185
18.25 36
18.27 74
18.30 15,362
18.31 8
18.32 7
18.34 483
18.34 1, 68 5
18.36 50
18.37 994
18.39 2,727
18.40 719
18.41 766
18.44 87
18.45 2,772
18.45 619
18.46 436
18. 4 6 1,309
18.48 1,458
34,735
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 373 of 529
IDAHO POv;ER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEEENTS
CALCULATED REMAINING LIFE: DEPRECIATION ACCRU/l.L
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORkGINAL
COST
{2)
CALCULATED ALLOC. BOOK t'UTURE BOOK
YEAR
( 1!
ACCRUED RESERVE ACCRUALS
(3i (4) (5)
STRIKE
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1950
1952
1954
1956
1957
1958
1964
1967
1969
1971
1973
1980
1982
1983
1985
1988
1989
1991
1992
1993
1995
1996
1997
1998
1999
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
31. 23
1,834,365.39
1,030.58
3,174.70
1,519.42
818.25
3,616.60
0.20
2C6. 21
4,475.91
8, 09! .07
6,548.04
43,719.70
2,207.01
719. 60
43,169.94
1,037.34
60,401.44
4,328.83
22,105.63
252,504.05
258,322.72
27,856.31
48,178.69
6,587.66
20,823.10
13,087.52
22,282.60
67,253.78
102,928.38
3,068,620.94
1,667,491}.84
1,233,771.36
60,259.00
15C,694.68
303,663.71
155,002.15
79, ll8.28
9,780,012.86
30
1,765,::..41
985
3,009
1,435
769
3,307
183
3,929
7,008
5,350
35,010
1,748
557
32,076
759
42,782
3,010
15,078
164,989
164,723
17,305
29,114
3,859
10,437
6,232
10,029
28,345
40,218
1,099,103
603,293
351,039
14,657
29,719
44,935
14,367
2,555
4,557,085
~ EiannettFlemlng
27
1,606,062
896
2,738
1,306
700
3,009
0
167
3,575
6,376
4,868
31,855
1,590
507
29,185
691
38,926
2,739
13,719
150,120
149,878
15,745
26,490
3,511
9,496
670
9,125
25,790
36,593
1,000,049
548,923
319,403
13,336
27,041
40,885
13,072
2,325
4,146,390
IX-34
12
686,894
392
1,231
5 94
323
1, 512
91
2,020
3,737
3,317
22,795
1, 168
393
24,777
606
36,575
2,672
13,913
165,510
173,026
19,075
33, 733
4,723
16,532
10,689
18,728
58,277
92, 067
2,835,727
1,785,441
1,222,812
61,988
161,328
338,694
180,680
96,573
8,078,626
RE0'1.
LIFE
(6)
17.73
17.78
17.82
17.87
17.89
17.91
18.02
18.10
18 .13
18.15
18.24
18.26
18.27
18.29
18.32
18.33
18.34
18.35
18.36
18. 37
18.38
18.39
18.39
18.,10
18. 42
18.43
18.43
18.44
18. 45
18.45
18.45
18. 46
18. 4 €
18. 47
18.47
18.48
18.48
ANNUAL
ACCRUl'.L
(7)
l
38,633
22
69
33
18
84
5
111
206
182
1,248
6,J
21
1,352
33
1, 994
146
758
9,010
9, 4 ~4
1,037
1,834
257
898
580
1,016
3,160
4,990
153,698
96,772
66,241
3,358
8,735
18,338
9,777
5,226
439,321
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 374 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
I 1 I (2) (3) I 4 l
SWAN FALLS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -25
1928 92,575.51 88,892 84,220
1929 159.78 153 145
1931 303.31 289 274
1936 1,879.59 1,759 1, 667
1937 69.74 65 62
1938 1,054.16 980 928
1939 97 .11 90 85
1941 244.90 225 213
194 6 98. 72 89 84
194 7 104.16 94 89
1953 891.00 779 738
1964 92.25 76 72
1965 2,259.79 1,842 1,745
198 6 26,790.96 17,523 16,602
1990 14,050.25 8,552 8, 103
1991 71,763.89 42,805 40,555
1992 517,396.80 301,869 286,003
1993 11,929.34 6,798 6,441
1994 23,175,849.95 12,880,848 12,203,854
1995 16,680.12 9,028 B, 554
1996 8,626.20 4,537 4,299
1997 1,098,717.95 560,525 531,065
2003 18,473.90 7,346 6,960
2004 13,990.26 5,246 4, 970
2005 72,581.94 25,530 24,188
2007 9,033.22 2,720 2, 577
2008 124,283.16 33,981 32, 195
2010 173,940.37 37,058 35, 110
2012 15,404.91 2,226 2,109
2013 10,169.60 1,087 1,030
2014 1,809,295.87 119,979 113,673
2015 46,095.28 1,049 994
27,334,903.99 14,164,040 13,419,604
~ EiannettF/eming IX-35
DECEMBER 31,
FUTURE BOOK
ACCRUALS
15 I
31,499
55
105
68 3
26
389
36
93
39
41
376
43
1,080
16,887
9,460
49,150
360,743
8,471
16,765,958
12,297
6,484
842,333
16,132
12,518
66,539
8,714
123,159
182,315
17,147
11,682
2,147,947
56,625
20,749,026
2015
REM. ANNUAL
LIFE ACCRUAL
( 6) 17 I
23.09 1,364
23.19 2
23.39 4
23.83 29
23. 91 1
23.99 16
24.06 1
24.21 4
24.54 2
24.60 2
24.93 15
25.41 2
25.45 42
26.03 64 9
26.11 362
26.12 1,882
26.14 13,800
26 .16 324
26.18 640,411
26.19 4 70
26.21 247
26.22 32,126
26.30 613
26.32 476
26.33 2,527
26.35 331
26.36 4,672
26.38 6,911
26.40 650
26.41 442
26.42 81,300
26. 43 2, 142
791,819
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 375 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
11 I 12 I 13 I 14 I
TWIN FALLS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -25
1938 149,682.54 141,212 132,275
194 0 1,348.22 1,263 1,183
1941 447.82 418 392
1942 4,310.11 4,011 3,757
1944 20.08 19 18
194 5 275.67 254 238
194 6 584.39 536 502
1950 837.27 755 707
1953 5,799.56 5, 161 4,834
1954 1,804.65 1,598 1,497
1957 65.15 57 53
1960 3,529.53 3,031 2, 839
1962 91. 80 78 73
1963 195.85 165 155
1965 2,364.90 1, 970 1,845
1966 7,355.41 6,085 5,700
1968 78.73 64 60
1969 1,452.40 1,176 1,102
1970 3,343.75 2, 687 2,517
1971 3,481.52 2,776 2,600
1977 2,300.42 1,737 1,627
1981 15,100.72 10,905 10,215
1982 32,104.17 22,894 21,445
198 3 34,075.28 23,986 22,468
1984 46,415.16 32, 227 30,187
1985 18,097.33 12,384 11,600
1987 27,573.89 18,288 17,131
1990 1,868.83 1, 17 5 1,101
1991 197,908.82 121,981 114,261
1993 4,778.10 2,819 2, 641
1996 9,549.81 5,213 4,883
1997 77,837.99 41,210 38,602
2002 6,605.42 2,884 2,701
2013 64,467.76 7,304 6, 842
2014 9,873.88 695 651
2015 24,215.76 598 560
759,842.69 479,616 449,262
~ l:iannettF/eming IX-36
DECEMBER 31,
FUTURE BOOK
ACCRUALS
15)
54,828
502
168
1, 630
7
107
228
339
2,415
759
28
1,573
42
90
1,111
3,494
38
714
1,663
1,752
1,248
8, 661
18,685
20,126
27,832
11,021
17, 337
1,235
133,125
3,332
7,054
58,696
5,555
73,743
11, 691
29,710
500,541
2015
REM. ANNUAL
LIFE ACCRUAL
16) 17 I
22. 68 2, 417
22.81 22
22.87 7
22.93 71
23.05
23.10 5
23.16 10
23.36 15
23.50 103
23.54 32
23.66 1
23.78 66
23.85 2
23.88 4
23.94 46
23.98 146
24.04 2
24.06 30
24.09 69
24.12 73
24.27 51
24.35 356
24.37 767
24.39 825
24.41 1,140
24.43 451
24. 47 709
24.52 50
24.53 5,427
24.56 136
24.60 287
24. 62 2,384
24. 68 225
24.78 2,976
24.79 472
24.79 1, 198
20,575
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 376 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FlJTURE BOOK REM.
LIFE
( 6)
YEAR
I 1) I 2 I
TWIN FALLS (NEW)
ACCRUED
13 I
RESERVE
I 4 I
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT ... -25
1995
2012
2013
2015
10,131,761.46
86,916.09
25,754.47
17,272.34
10,261,704.36
THOUSAND SPRINGS
5,685,185
13,316
2,918
427
5,701,846
5,320,107
12,461
2,731
400
5,335,698
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -25
1919
1921
1922
1926
1928
1930
1936
1938
1939
194 0
1941
1947
1952
1954
1955
1958
1960
1966
1967
1968
1970
1971
1982
1984
1985
1989
1990
1991
14,186.88
90,051.98
1,368.56
1,829.53
411. 52
136.31
13.15
417.59
4 92. 4 0
32.20
1,613.92
236.33
3,887.39
375.59
5,319.19
84.80
8,217.43
75.82
24,095.35
92.24
3,382.06
1,413.30
5,544.77
22,715.83
2,781.19
31,329.09
9,167.13
13,183.42
15,203
96,203
1,460
1,939
435
143
14
433
509
33
1,661
240
3, 887
373
5,267
83
7,992
72
22,726
87
3,140
1,305
4,721
18,959
2,297
24, 618
7,103
10,058
17,734
112,565
i,711
2,287
514
170
16
522
616
40
2,017
295
4,859
469
6,649
106
10,272
95
30, 119
115
4, 228
1,767
6,931
28,087
3,403
36,470
10,523
14,900
ACCRUALS
(5)
7,344,595
96,184
2 9, 4 62
21, 191
7,491,432
24.59
24.77
24.78
24.79
308 15.30
74 15.30
2,691 15.33
936 15.33
1,579 15.34
ANNUAL
ACCRUAL
(7)
298,682
3,883
1,189
855
304,609
20
5
176
61
103
~ liannettF/eming IX-37 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 377 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
( 1 I (2 I (3) ( 4 I
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -25
1992 7,289.23 5,473 8, 108
1993 29,116.38 21,474 31,813
1994 6,387.53 4, 625 6,852
1995 18,107.50 12,844 19,028
1996 8,831.40 6, 132 9,084
1997 15,437.50 10,465 15,503
2010 32,863.37 10,727 15,892
360,487.88 302,701 403,761
UPPER MALAD
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -25
1948 308,348.77 298,478 285,161
1954 100. 4 9 95 91
195 6 168.15 158 151
1965 191.01 172 164
1971 4,420.21 3,840 3,669
1974 2,824.33 2,401 2,294
1981 1,386.08 1, 108 1,059
198 6 11,834.82 8, 918 8,520
1988 260.33 191 182
198 9 245.12 177 169
1990 8,792.21 6,239 5,961
1991 5,046.05 3, 519 3,362
1993 8,950.34 6,006 5,738
2006 5,251.95 2, 161 2,065
2008 4,296.47 1,499 1, 432
2009 1,530.75 481 4 60
363,647.08 335,443 320,477
~ EiannettFleming IX-38
DECEMBER 31,
FUTURE BOOK
ACCRUALS
(5)
1,004
4,583
1,133
3,607
1, 955
3,793
25,188
46,849
100,275
35
59
74
1, 857
1,237
674
6,273
14 3
137
5,030
2,946
5,450
4,500
3,938
1,454
134,082
2015
REM. ANNUAL
LIFE ACCRUAL
( 6) (7)
15.34 65
15.35 299
15.35 74
15.36 235
15.36 127
15.37 247
15.42 1, 633
3,045
18.27 5,489
18.43 2
18.48 3
18.66 4
18.76 99
18.80 66
18.89 36
18. 94 331
18.96 8
18.97 7
18.98 265
18.99 155
19.01 287
19.10 236
19.11 206
19.11 76
7,270
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 378 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
I 1 I 12 I (3) ( 4 I
UPPER SALMON A
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1937 415,174.86 417,609 403,784
1938 1,478.61 1,484 1,435
1939 276.82 277 2 68
194 0 4,564.54 4,557 4,406
1941 105.61 105 102
1945 3,063.55 3,016 2,916
1946 1,267.06 1,244 1,203
1948 24,767.33 24,156 23,356
194 9 180.66 176 170
1951 2,560.26 2,473 2,391
1952 13,004.99 12,514 12,100
1954 2,574.53 2,460 2,379
1955 245.61 234 226
1957 1,812.60 1, 711 1, 654
1958 473.14 445 430
1961 198. 4 6 184 178
1964 418.90 383 370
1965 228.21 208 201
1971 340.02 298 288
1972 6,486.17 5, 65 7 5,470
1973 958.83 830 803
1978 13,712.35 11, 412 11,034
1981 8,417.21 6,810 6,585
1982 9,617.22 7,701 7,446
1983 62,246.29 49,308 4 7, 67 6
1984 49,087.52 38,440 37,167
198 5 34,226.84 26,481 25,604
198 6 4,505.76 3,442 3,328
1987 3,166.58 2,386 2,307
1988 585.88 435 421
1989 28,908.36 21,157 20,457
1990 20,877.88 15,036 14,538
1991 51,605.14 36,552 35,342
1993 57,841.23 39,452 38,146
1994 29,549.67 19,737 19,084
2010 11,007.62 3,132 3,028
2012 11,220.28 2,213 2,140
~ EiannettF/eming IX-39
DECEMBER 31,
FUTURE BOOK
ACCRUALS
(5 I
115,184
413
78
1,300
30
913
381
7,603
56
809
4, 157
840
81
611
161
70
153
84
137
2,638
396
6,106
3,937
4,575
30, 132
24,192
17,179
2,304
1, 651
312
15,679
11,559
29,164
34,156
17,853
10,731
11,886
2015
REM. ANNUAL
LIFE ACCRUAL
I 61 (7)
17.33 6,647
17.36 24
17.40 4
17. 43 75
17. 4 7 2
17.59 52
17.62 22
17.68 430
17.70 3
17.75 46
17.78 234
17.82 47
17.84 5
17.89 34
17.91 9
1 7. 97 4
18.02 8
18.04 5
18 .13 8
18.14 145
18.15 22
18.22 335
18.25 216
18.26 251
18.27 1,649
18.28 1,323
18.29 939
18.30 126
18.31 90
18.32 17
18.33 855
18.34 630
18.34 1,590
18.36 1,860
18.37 972
18.46 581
18.47 644
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 379 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TD ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I 12 I
ACCRUED
( 3)
RESERVE
I 4 I
UPPER SALMON A
INTERIM SURVIVOR CURVE .. IOWA 115-R2. 5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
2013
2014
2015
11,180.21
24,215.56
5,389.04
917,541.40
UPPER SALMON B
1, 654
2,244
174
767,787
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1947
194 9
1950
1956
1959
1967
1972
1982
1984
1987
1990
1993
1994
1995
1996
2004
2005
2008
2009
2010
2012
2013
2015
57,791.01
20,783.91
23.90
3,541.99
19,537.56
1,157.65
6,691.28
22,264.55
7,600.61
4,220.24
44,850.02
7,629.68
6,476.70
13,215.88
7,497.16
44,194.38
57,287.00
295,812.64
124,723.60
2,685.09
2,381.05
4,852.19
17,842.84
773,060.93
56,544
20,207
23
3,358
18,291
1, 041
5, 835
17,829
5, 952
3, 181
32,300
5,204
4,326
8,635
4,781
21,043
25,784
105,953
40,292
764
470
718
576
383,107
1,599
2,170
168
742,370
54,772
19,574
22
3,253
17,718
1,008
5,652
17,270
5,765
3,081
31,288
5, 041
4, 190
8,364
4, 631
20,383
24,976
102,632
39,029
740
455
695
558
371,100
ACCRUALS
(5)
12,376
28,100
6,568
404,557
17,467
6,406
B
1,175
6,704
439
2,712
10,560
3,735
2, 194
24,775
4,496
3,905
8,155
4,740
34,859
4 6, 633
267,133
116,875
2,616
2,521
5,370
21,746
595,226
REM.
LIFE
( 6)
18.47
18.48
18.48
17.65
17.70
17.73
17.87
17.93
18.07
18 .14
18.26
18.28
18.31
18.34
18.36
18.37
18.37
18.38
18.43
18.43
18.45
18.45
18. 4 6
18.47
18.47
18.48
ANNUAL
ACCRUAL
17 I
670
1,521
355
22,450
990
362
66
374
24
150
578
204
120
1, 351
245
213
444
258
1,891
2,530
14,479
6,335
142
136
291
1, 177
32,360
~ EiannettF/eming IX-40 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 380 of 529
IDAHO POWER COMPANY
ACCOUNT 331 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
( 1) (2) (3) I 4 I
UPPER SALMON COMMON
INTERIM SURVIVOR CURVE .. IOWA 115-R2.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -25
1984 166,721.15 130,559 126,585
1985 143,430.51 110,972 107,594
1994 3,266.50 2, 182 2,116
2006 27,991.43 11,797 11,438
2007 8,060.76 3,150 3,054
2009 21,085.80 6, 812 6,605
2011 19,107.86 4,648 4, 507
389,664.01 270,120 261,898
175,994,624.75 75,680,887 88,949,107
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL
~ 6annettF/eming IX-41
FUTURE BOOK
ACCRUALS
(5)
81,816
71, 694
1,968
23,551
7,022
19,753
19,378
225,182
131,044,170
RATE, PERCENT
REM. ANNUAL
LIFE ACCRUAL
I 6) 17 I
18.28 4,476
18.29 3, 920
18.37 107
18.44 1,277
18.45 381
18.45 1,071
18. 4 6 1,050
12,282
3,671,046
.. 35.7 2.09
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 381 of 529
IDAHO POWER COMPANY
ACCOUNT 332.1 RESERVOIRS, DAMS AND WATERWAYS -RELOCATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
( 1) ( 3 I
BROWNLEE
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1960 8,639,663.66
8,639,663.66
HELLS CANYON
5,907,871
5,907,871
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1960
OXBOW
940,788.93
940,788.93
643,319
643,319
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1960 56,309.00
56,309.00
OXBOW COMMON
38,505
38,505
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1961
1964
1965
1979
1,520,822.45
373,757.59
3,257.74
30,082.05
1,927,919.83
1,024,858
240,683
2,065
14,969
1,282,575
( 4)
6,137,138
6,137,138
640,803
640,803
39,328
39,328
1,206,519
283,345
2,431
17, 622
1,509,918
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
( 6)
4,230,458 41.76
4,230,458
488,144 41.76
488,144
28,243 41.76
28,243
618,468
165,164
1,478
18,476
803,586
42.44
44.40
45.02
51. 52
ANNUAL
ACCRUAL
(7)
101,304
101,304
11,689
11,689
676
676
14,573
3,720
33
359
18,685
~ EiannettF/eming IX-42 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 382 of 529
IDAHO POWER COMPANY
ACCOUNT 332.1 RESERVOIRS, DAMS AND WATERWAYS -RELOCATION
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2)
BROWNLEE COMMON
CALCULATED
ACCRUED
( 3)
ALLOC. BOOK
RESERVE
( 4)
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1960 7,895,824.78
7,895,824.78
19,460,506.20
5,399,228
5,399,228
13,271,498
6,203,405
6,203,405
14,530,592
FUTURE BOOK
ACCRUALS
( 5)
REM.
LIFE
(6)
3,271,585 41.76
3,271,585
8,822,016
ANNUAL
ACCRUAL
( 7)
78,343
78,343
210,697
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.9 1.08
~ EiannettF/eming IX-43 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 383 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2 i
MILNER DAM
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
( 3 l I 4 l
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. -20
1992
2013
614,874.97
194,709.45
809,584.42
AMERICAN FALLS
232,932
10,818
243,750
247,619
11, 500
259,119
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -20
1978
2007
4,217,904.39
75,170.71
4,293,075.10
BROWNLEE
2,498,450
16,088
2,5i4,538
2,906,603
18,716
2,925,319
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1959
1960
1961
1962
1963
1966
1980
1983
1984
1992
2002
2003
2004
2006
2007
2009
655.47
39,060,442.63
19,112.43
64 9. 10
41,189.39
1,882.50
13,170,481.89
119,689.40
2,363.18
6,655.39
12,011.84
124,330.51
5,202.98
42,336.15
43,831.53
310,388.56
455
26,709,843
12,880
431
26,936
1,175
6,424,561
54,825
1,059
2, 416
2,846
27,670
1,081
7,485
7,042
39,355
544
31,906,759
15,386
515
32,177
1,404
7,674,583
65,492
1,265
2,886
3,400
33,054
1,291
8, 941
8,412
47,012
FUTORE BOOK
ACCRUALS
I 5 I
REM.
LIFE
( 6)
490,231 50. 94
222,151 51.49
712, 382
2,154,882 38.47
71,489 39.16
2,226,371
243
14,965,772
7,549
264
17,250
855
8,129,995
78,135
1,571
5,100
11,014
116,143
4,952
41,862
44,186
325,454
41. 06
41. 76
42.44
43 .11
43.76
45.61
51. 83
52. 64
52.87
54.19
54.87
54.90
54.93
54.98
54.99
55.02
ANNUAL
ACCRUAL
(7)
9,624
4,314
13,938
56,015
1,826
57,841
6
358,376
178
6
394
19
156,859
1,484
30
94
201
2,116
90
7 61
804
5, 915
~ liannettF/eming IX-44 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 384 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
I 6)
YEAR
I l I
BROWNLEE
12 I
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
2013
2014
2015
92,505.16
15,153.91
438,115.90
4,821
482
4,732
RESERVE
I 4 I
5,759
576
5,653
53,506,997.92 33,330,095 39,815,109
BLISS
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1950
1952
1961
1964
1967
1972
1991
1995
1997
2005
2006
2007
2008
2010
2011
2014
2015
CASCADE
7,130,944.04
244.19
987.47
6,944.86
1,189.00
3,579.78
238,329.85
6,077.96
2,278.82
22,685.97
29,929.77
705,908.41
16,151.92
223,175.50
25,460.83
184,664.42
365,029.11
8,963,581.90
6,749,952
229
888
6,143
1,034
3,013
162,649
3,826
1, 364
9,829
12,151
265,885
5,574
61, 1 71
5,957
16,553
11,481
7,317,699
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. -20
1983
1985
3,143,493.19
2,137.27
3,145,630.46
1,596,316
1,043
1,597,359
6,660,068
226
876
6,061
1,020
2, 973
160,483
3,775
1,346
9, 698
11, 98 9
262,344
5,500
60,356
5,878
16,333
11,328
7,220,255
1,746,512
1, 141
1,747,653
ACCRUALS
I 5)
105,247
17,609
520,086
24,393,289
1,897,065
67
309
2,273
407
1,323
125,513
3,518
1,389
17,525
23,927
584,746
13,883
207,454
24,675
205,265
426,707
3,536,043
55.06
55.06
55.07
17.40
17.60
18.23
18.35
18. 4 3
18.52
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
2,025,680 44.30
1,424 44.48
2,027,104
ANNUAL
ACCRUAL
(7 I
1, 911
320
9,444
539,008
109,027
4
17
124
22
71
6,755
189
75
943
1,288
31,472
747
11,165
1,328
11,048
22,966
197,241
45,726
32
45,758
~ EiannettF/eming IX-45 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 385 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CLEAR LAKE
CALCULATED
ACCRUED
13 I
ALLOC. BOOK
RESERVE
I 4 I
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -20
1917
1937
194 0
1985
1990
1991
2000
2013
60,439.46
26,614.53
165.09
20,972.93
433,043.23
10,137.97
33,611.52
1,759,275.43
2,344,260.16
HELLS CANYON
65,957
28,094
173
18,276
358,139
8,279
23,154
376,985
879,057
60,456
25,751
159
16,752
328,269
7,589
21,223
345,543
805,741
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1967
1969
1971
198 9
2008
2010
2011
2014
51,405,539.71
4,197.95
610 .13
60,816.20
188,429.53
16,151.92
21,474.00
234,914.29
31,586,031
2,497
351
24,084
27,129
1,761
1, 94 8
7,476
34,445,584
2,723
383
26,264
29,585
1,920
2,124
8,153
51,932,133.73 31,651,277 34,516,737
LOWER MALAD
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -20
1948 1,327,140.75 1,258,782
1952 16,690.13 15,551
1954 11,744.13 10,842
1957 4 8 8. 94 445
1958 285.48 258
195 9 27,674.89 24,926
1963 646.77 570
1,169,845
14,452
10,076
414
240
23,165
530
FUTURE BOOK
ACCRUALS
15 I
12,071
6, 187
40
8, 416
191,383
4,577
19,111
1,765,587
2,007,371
27,241,064
2, 314
349
46,715
196,530
1 7, 4 62
23,644
273,744
27,801,823
422,724
5,576
4,017
173
103
10,045
246
REM.
LIFE
I 61
8.78
10. 46
10.66
11. 50
11. 50
11. 50
11. 50
11. 50
46.19
47.29
48.31
53.80
55.01
55.03
55.04
55.06
17.71
18.17
18.36
18.61
18.68
18.74
18.95
ANNUAL
ACCRUAL
(7)
1,375
591
4
732
16,642
398
1, 662
153,529
174,933
589,761
49
7
868
3,573
317
430
4,972
599,977
23,869
307
219
9
6
536
13
~ 6annettF/eming IX-46 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 386 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
I 3 I
LOWER MALAD
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -20
1965
1980
1982
1985
1987
1991
1997
2000
2007
2008
2011
42,271.34
574,026.92
10,714.59
6,014.04
5,738.98
4,219.06
38,665.25
12,216.05
160,356.21
2,615,897.61
66,088.26
4,920,879.40
LOWER SALMON
36,842
446,722
8, 167
4,424
4, 110
2,835
22,738
6,539
58,942
880,103
15,026
2,797,822
INTERIM SURVIVOR CURVE. . IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1919
1935
1942
1944
194 9
1951
1954
1961
1972
1984
1985
198 9
1992
1995
2004
2006
2007
90,169.18
5,149.42
3,481.53
11,749.20
5,284,539.03
592. 95
716.91
836.19
3,896.92
5,236.96
33,752.13
19,438.80
752,157.28
227,782.42
14,004.77
130,243.18
637.98
94,797
5, 163
3,404
11,399
5,023,441
559
667
752
3,280
3,953
25,170
13,712
504,060
143,383
6,425
52,877
240
I 4 I
34,239
415,160
7,590
4,111
3,820
2,635
21,131
6,077
54,778
817,921
13,964
2,600,146
93,515
5,093
3,358
11,245
4,955,494
551
658
742
3,236
3,900
24,830
13,527
497,242
141,444
6, 338
52,162
237
FUTURE BOOK
ACCRUALS
(5)
16,487
273,673
5,268
3,105
3, 067
2, 428
25,267
8,582
137,650
2,321,157
65,342
3,304,909
14,688
1,086
820
2, 854
1,385,952
160
202
262
1,441
2,385
15,673
9,800
405,347
131,895
10,468
104, 130
529
REM.
LIFE
I 61
19.02
19. 24
19.24
19.25
19.25
19.25
19.25
19.25
19.25
19.25
19. 25
12.16
15.22
16.37
16.66
17.29
17.50
17.78
18.23
18.52
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
ANNUAL
ACCRUAL
17 I
8 67
14,224
274
161
159
12 6
1,313
446
7, 151
120,580
3, 394
173,654
1,208
71
50
171
80,159
9
11
14
78
128
844
527
21,816
7,099
563
5, 604
28
~ liannettF/eming IX-47 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 387 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
12 I
LOWER SALMON
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4)
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
2008
2010
2011
MILNER
175,440.03
71,379.39
88,944.14
6,920,148.41
60,544
19,565
20,810
5,994,201
59,725
19,300
20,529
5,913,124
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. -20
1992
1996
2004
2010
2014
2015
OXBOW
16,435,809.66
26,579.77
5,240.49
32,428.83
73,373.28
48,162.66
16,621,594.69
6,119,446
8,635
1, 125
3,665
2,427
541
6,135,839
6,791,327
9,583
1,249
4, 067
2,693
600
6,809,520
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1961
1962
1966
1967
197 9
1981
1990
1991
1994
1997
2000
2001
2002
28,223,454.39
1,880.66
7,218.22
1,479.00
1,470,840.06
88,610.09
879.09
11,496.62
5,815.35
112,688.51
110,217.88
8,115.00
66,567.38
19,019,334
1,249
4,506
909
731,914
42,351
339
4,302
1,977
34,208
29,166
2,037
15,773
20,584,954
1,352
4,877
984
792,163
45,837
367
4 I 656
2,140
37,024
31,567
2,205
17,071
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 6)
150,803 18.58
66,355 18. 58
86,204 18.58
2,391,054
12,931,644
22,313
5,040
34,847
85,354
57,195
13,136,394
13,283,191
905
3,785
791
972,845
60,495
688
9,140
4,839
98,202
100,695
7,533
62,809
52.24
52.53
52.81
52.89
52.90
52.91
42.44
43.11
45.61
46.19
51. 52
52.12
53.94
54.07
54.39
54.63
54.79
54.83
54.87
ANNUAL
ACCRUAL
17 I
8,116
3,571
4,640
134,707
247,543
425
95
65 9
1, 613
1,081
251,416
312,988
21
83
17
18,883
1, 161
13
169
89
1,798
1, 838
137
1,145
~ l:iannettF/eming IX-48 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 388 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
I 1 I (2 I I 31
OXBOW
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
2003
2004
2011
34,371.21
141,130.82
91,901.57
7,649
29,317
8,335
I 4 I
8,279
31,730
9, 021
30,376,665.85 19,933,366 21,574,227
OXBOW COMMON
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1990 9,871.65
9,871.65
SHOSHONE FALLS
3,803
3,803
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1919
1921
1922
1927
1930
1936
1937
1946
1955
1966
1991
1992
1998
2014
2015
70,847.51
346,581.41
49.44
45,765.67
137.12
155.88
5.32
79.24
393.33
492.24
8,614.18
1,985.66
37,294.48
4,342,248.24
5,254,251.09
10,108,900.81
74,483
362,484
52
47,070
140
156
5
76
364
431
5,879
1,331
21,707
389,239
165,257
1,068,674
6,041
6, 041
42,990
209,220
30
27,168
81
90
3
44
210
249
3,393
7 68
12,529
224,663
95,384
616,823
FUTURE BOOK
ACCRUALS
I 5)
REM.
LIFE
I 61
32,967 54. 90
137,627 54.93
101,261 55.04
14,877,772
5,805 53.94
5,805
42,027
206,677
29
27,751
84
97
3
51
262
342
6,944
1,615
32,224
4,986,035
6,209,717
11,513,858
12.16
12.55
12.75
13. 72
14.30
15.39
15.57
16.93
17.86
18.41
18.58
18.58
18.58
18.58
18.58
ANNUAL
ACCRUAL
(7)
600
2,505
1,840
343,287
108
108
3,456
16,468
2
2,023
6
6
3
15
19
374
87
1,734
268,355
334,215
626,763
~ EiannettF/eming IX-49 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 389 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I
STRIKE
I 2 I
ACCRUED
I 3)
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1952
1953
1955
1956
1961
1964
1968
1980
1989
1991
1992
1994
2003
2006
2007
2008
2009
2010
2011
2012
2013
2014
9,654,551.39
5,288.08
4 97. 77
3,100.75
678.10
1,329.48
738.79
7,129.30
5,395.77
7,426.17
24,728.83
4,928.45
2,762.25
16,723.36
268,493.12
167,821.68
31,062.20
205,582.29
722.37
258,571.78
40,511.16
99,267.26
10,807,310.35
SWAN FALLS
9,059,715
4, 94 0
4 61
2,857
610
1,176
638
5, 617
3,806
5,068
16,572
3,173
1,333
6,789
101,130
57,915
9,660
56,348
169
49,183
5,766
8,898
9,401,824
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -20
1928
1937
1963
1972
198 6
198 8
1989
1990
1994
1995
267,078.25
9,688.05
36.48
2,466.24
9,111,138.39
3,592.90
429,666.46
740.33
3,758,661.78
66.79
264,975
9, 199
29
1,842
5,744,172
2,190
257,026
434
2,013,575
35
RESERVE
I 4 I
8,830,783
4,815
449
2,785
595
1,146
622
5,475
3,710
4,940
16,153
3,093
1,299
6,617
98,575
56,452
9, 416
54,924
165
47,940
5,620
8,673
9,164,247
260,454
9,042
29
1,811
5,646,168
2,153
252,641
427
1,979,220
34
ACCRUALS
(5)
2,754,679
1,531
14 8
936
219
449
265
3,080
2,765
3,971
13,521
2,821
2,015
13,451
223,617
144,934
27,859
191,775
702
262,346
42,993
110,448
3,804,525
60,040
2, 584
15
1,149
5,287,198
2,159
262,959
4 62
2,531,174
46
REM.
LIFE
I 6)
17.60
17.69
17.86
17.93
18.23
18.35
18. 4 6
18.57
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
16.97
19. 89
25.77
26. 40
26.65
26.65
26.66
26.66
26.66
26.66
ANNUAL
ACCRUAL
(7)
156,516
87
8
52
12
24
14
166
149
214
728
152
108
724
12,035
7,801
1,499
10,322
38
14,120
2, 314
5, 944
213,027
3,538
130
1
44
198,394
81
9,863
17
94,943
2
~ EiannettF/eming IX-50 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 390 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
( 6)
YEAR
( 1)
SWAN FALLS
ACCRUED
(3 I
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -20
1997
2003
2007
2014
340.60
57,982.54
215,428.06
2,132,578.21
15,989,465.08
TWIN FALLS
167
22,204
62, 4 7 8
136,272
8,514,598
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -20
1938
1939
1950
1952
1962
1969
2013
2015
254,658.52
96.15
48.54
904.65
2,367.32
5,013.90
66,603.06
1,024,790.21
1,354,482.35
TWIN FALLS (NEW)
242,617
91
43
797
1, 955
3,930
7,266
24,115
280,814
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -20
1995
2006
7,625,243.00
20,537.81
7,645,780.81
THOUSAND SPRINGS
4,122,664
6,786
4,129,450
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -20
1919
1921
117,866.32
275,139.02
125,533
291,775
RESERVE
( 4 I
164
21,825
61,412
133,947
8,369,326
211,075
79
37
693
1,701
3,419
6,321
20,980
244,306
3,552,480
5,847
3,558,327
141,440
330,167
ACCRUALS
(5 I
245
47,754
197,102
2,425,147
10,818,032
94,515
36
21
392
1,140
2,598
73,602
1,208,768
1,381,073
26.67
26.67
26. 67
26. 67
19.41
19.70
22. 40
22.79
24.19
24.68
25.00
25.00
5,597,812 25.00
18,798 25.00
5,616,610
ANNUAL
ACCRUAL
(7)
9
1,791
7,390
90,932
407,135
4,869
2
1
17
47
105
2,944
48,351
56,336
223,912
752
224,664
~ EiannettF/eming IX-51 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 391 of 529
IDAHO POWER COMPANY
ACCOUNT 332. 2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -20
1928
1929
1931
1939
1940
194 4
1946
1954
1977
1987
1991
1996
2004
2011
35.27
12,013.56
2,748.42
4,173.76
82.37
2,151.10
43.98
1,249.04
136,447.28
139,855.44
1,270,097.34
95,018.21
26,521.71
1,977,005.73
4,060,448.55
OPPER MALAD
37
12,509
2,847
4,230
83
2, 14 7
44
1,204
116,761
108,706
933,522
63,526
13,556
533,792
2,210,272
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -20
1948
1953
1965
1967
1986
198 8
1991
1995
2008
2015
1,208,792.27
1,098.78
1,832.99
8,576.49
4,267.41
45,385.94
7,408.61
15,165.95
49,578.78
20,419.52
1,362,526.74
1,146,530
1, 019
1,598
7,385
3,099
32,037
4, 97 9
9,386
16,680
620
1,223,333
I 4 I
42
14,416
3,298
4, 914
96
2,494
51
1, 399
135,633
126,276
1,084,407
73,794
15,747
620,069
2,554,243
1,144,853
1,018
1,596
7,374
3,094
31,990
4,972
9,372
16,656
619
1,221,544
FUTURE BOOK
ACCRUALS
(5)
95
2
87
2
100
28,104
41,550
439,710
40,228
16,079
1,752,338
2,318,295
305,697
301
604
2,918
2, 026
22,473
3,919
8,827
42,839
23,884
413,488
REM.
LIFE
I 61
13. 73
13. 84
14.26
14. 44
15.01
15. 4 9
15.50
15.50
15.50
15.50
15.50
17.71
18.27
19.02
19.08
19.25
19.25
19.25
19.25
19.25
19.25
ANNUAL
ACCRUAL
17 I
7
6
7
1, 814
2,681
28,368
2,595
1,037
113,054
149,569
17,261
16
32
153
105
1,167
204
459
2,225
1,241
22,863
~ 6annettFleming IX-52 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 392 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 l
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
12 I I 31
UPPER SALMON A
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1937
1991
2005
2006
2008
2015
398,868.53
185,720.64
452,974.92
70,626.64
180,205.43
54,924.48
1,343,320.64
UPPER SALMON B
397,149
126,745
196,267
28,673
62,188
1,727
812,749
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1947
194 9
1982
198 6
1991
2004
2006
2007
2008
2009
2010
2015
2,132,576.49
254.55
50,242.22
2,712.46
6,259.23
483,981.33
48,298.58
138,996.83
7,367.66
642,369.07
41,600.16
56,533.82
3,611,192.40
UPPER SALMON COMMON
2,044,023
242
38,781
1, 997
4,272
222,037
19,608
52,354
2,543
199,779
11,402
1,778
2,598,816
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1937
1939
194 3
1946
194 7
194 8
167,587.22
66.09
343,750.81
177.74
40,396.36
604.81
166,865
65
334,782
171
38, 719
577
I 4 I
337,821
107,811
166,948
24,390
52,898
1,469
691,336
2,025,364
240
38,427
1,979
4,233
220,010
19,429
51,876
2,520
197,955
11,298
1,762
2,575,092
156,429
61
313,844
160
36,297
541
FUTURE BOOK
ACCRUALS
15 I
140,822
115,054
376,622
60,362
163,349
64,440
920,649
533,728
66
21,864
1,276
3,278
360,768
38,529
114,920
6,321
572,888
38,622
66,079
1,758,339
REM.
LIFE
I 61
15.57
18.58
18.58
18.58
18.58
18.58
17.06
17.29
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
18.58
44,676 15.57
18 15.90
98,657 16.52
53 16.93
12,178 17.06
185 17.18
ANNUAL
ACCRUAL
17 I
9,044
6,192
20,270
3,249
8,792
3,468
51,015
31,285
4
1, 1 77
69
176
19,417
2,074
6, 185
340
30,834
2,079
3,556
97,196
2,869
1
5,972
3
714
11
~ EiannettF/eming IX-53 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 393 of 529
IDAHO POWER COMPANY
ACCOUNT 332.2 RESERVOIRS, DAMS AND WATERWAYS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
! 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
OPPER SALMON COMMON
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -20
1953
198 6
1988
2006
2014
2,880.81
8,061.70
32,764.91
129,825.35
449,801.33
1,175,917.13
HELLS CANYON COMMON
2, 691
5,936
2 3, 4 65
52,707
40,320
666,298
INTERIM SURVIVOR CURVE .. IOWA 100-S4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -20
1967
1983
1,263,725.45
2,459,443.25
776,494
1,126,582
! 4 I
2,523
5,565
21,997
49,411
37,798
624,626
1,248,874
1,811,939
3,723,168.70 1,903,076 3,060,813
245,026,937.25 145,208,710 156,873,674
FUTURE BOOK
ACCRUALS
15 I
934
4, 109
17,320
106,380
501,963
786,475
REM.
LIFE
I 61
17.69
18.58
18.58
18.58
18.58
267,596 46.19
1,139,393 52.64
1,406,989
137,158,650
ANNUAL
ACCRUAL
(7)
53
221
932
5,726
27,016
43,518
5,793
21,645
27,438
4,451,392
COMPOSITE REMAINING. LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30. 8 1. 82
~ Gannett Fleming IX-54 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 394 of 529
IDAHO POWER COMPANY
ACCOUNT 332.3 RESERVOIRS, DAMS AND WATERWAYS -NEZ PERCE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
YEAR COST ACCRUED RESERVE ACCRUALS LIFE
I l I 12 I (3) I 4 I I 5 I I 61
BROWNLEE
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1997 5,472,398.44 1,375,925 2,018,617 3,453,781 55.08
5,472,398.44 1,375,925 2,018,617 3,453,781
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.1
ANNUAL
ACCRUAL
17 I
62,705
62,705
1.15
~ EiannettF/eming IX-55 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 395 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK
YEAR
( l I
MILNER DAM
(2 I
ACCRUED
(3 I
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. -10
1992
2013
878,005.87
396,301.49
1,274,307.36
AMERICAN FALLS
323,188
20,641
343,829
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -10
1978
197 9
1980
1982
1990
1991
1992
1994
1997
2000
2006
2007
2009
2010
2011
2012
2013
2015
25,507,157.51
3,638.10
8,880.45
2,048.86
223,419.84
30,804.66
12,021.52
18,939.57
6,572.33
17,761.35
23,672.71
802.78
87,892.15
165,184.38
16,006.97
Bl, 420.25
54,428.61
90,284.57
26,350,936.61
BROWNLEE
14,419,502
2,026
4,869
1,087
100,362
13,483
5,120
7,606
2,380
5, 661
5,160
160
13,925
22,615
1,832
7, 412
3,622
1,260
14,618,082
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -10
1960
1961
1970
1973
9,510,360.06
1,002.92
8,174.66
240,249.77
6,056,834
632
4,614
129,865
RESERVE
( 4 I
329,496
21,044
350,540
15,362,932
2, 159
5,188
1, 158
106,928
14,365
5,455
8,104
2,536
6,031
5,498
170
14,836
24,095
1, 952
7,897
3,859
1,342
15,574,505
8,783,297
916
6,691
188,323
FUTURE BOOK
ACCRUALS
(5 I
REM.
LIFE
( 6)
636,310 46.33
414,888 50.30
1,051,198
12,694,941
1,843
4,581
1,096
138,833
19,520
7,769
12,730
4, 694
13,506
20,542
713
81,845
157,608
15,656
81,665
56,012
97, 971
13,411,525
1,678,099
187
2,301
75,951
34.40
34.60
34.81
35.20
36.61
36. 77
36.92
37.20
37.58
37.92
38.44
38.51
38.63
38.69
38.74
38.79
38.83
38.90
36.28
36.71
4 0. 4 8
41. 71
J'.I.NNUAL
ACCRUAL
(7 I
13,734
8,248
21,982
369,039
53
132
31
3,792
531
210
342
125
356
534
19
2,119
4,074
404
2,105
1,442
2,519
387,827
46,254
5
57
1, 821
~ Gannett Fleming IX-56 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 396 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11)
BROWNLEE
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
I 31
INTERIM SURVIVOR CURVE. . IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -10
1980
1982
1983
1985
1987
1988
198 9
1990
1991
1992
1993
1994
1996
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2012
2013
2015
BLISS
27,737,329.26
64,993.61
44,181.75
9,749.33
2,022.60
320,338.27
9,611.12
30,502.66
56,657.55
112,963.98
37,855.09
20,461.04
137,309.89
33,151.35
4,530.57
1,231,587.25
175,468.21
37,972.47
1,507,915.90
90,318.54
153,996.73
37,618.48
2,116.07
54,305.92
61,323.34
1,502,140.26
117,717.03
1,418,074.10
44,771,999.78
13,298,246
29,939
19,924
4,203
830
128,098
3,740
11, 535
20,797
40,178
13,026
6,796
42,258
9,368
1,220
315,141
42,504
8, 669
322,536
18,005
28,382
6,354
324
7,435
6,339
101,785
5,786
14,398
20,699,761
INTERIM SURVIVOR CORVE. . IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1950
1952
1959
1964
2,873,634.72
418. 06
773.09
7,470.69
2,484,039
359
646
6, 094
ALLOC. BOOK
RESERVE
I 4 I
19,284,406
43,416
28,893
6,095
1,204
185,761
5, 424
16,727
30,159
58,264
18,890
9,855
61,280
13,585
1,769
457,001
61,637
12,571
467,724
26,110
41,158
9,214
470
10,782
9, 192
147,603
8,391
20,879
30,017,687
2,467,882
357
642
6,054
FUTORE BOOK
ACCRUALS
I 5 I
11,226,657
28,077
19,707
4, 629
1,021
166,611
5,149
16,825
32,165
65,996
22,751
12,652
89,761
22,882
3,214
897,745
131,378
29,198
1,190,983
73,241
128,238
32,166
1,858
4 8, 955
58,263
1,504,751
121,098
1,539,002
19,231,513
693,116
103
209
2,163
REM.
LIFE
I 61
44.50
45.26
4 5. 64
46.37
47.08
47.43
47.77
48.10
48.42
48.74
49.05
49.36
4 9. 94
50.48
50.75
51. 00
51. 24
51. 47
51. 70
51. 91
52.12
52.32
52.51
52.69
53.02
53.32
53.45
53.70
16.15
16. 2 9
16.77
17.08
ANNUAL
ACCROAL
17 I
252,284
620
432
100
22
3,513
108
350
664
1, 354
4 64
256
1,797
453
63
17,603
2,564
567
23,036
1,411
2,460
615
35
929
1,099
28,221
2,266
2 8, 65 9
420,082
42,917
6
12
127
~ EiannettF/eming IX-57 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 397 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
( 1 I
BLISS
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1966
1972
197 8
1983
1985
1987
1988
1991
1992
1993
1994
1995
1997
1998
1999
2007
2008
2009
2010
2012
2013
2014
CASCADE
9,174.16
548.90
2,236.45
223,909.71
6,144.79
609,666.22
81,740.40
18,100.05
7,291.73
26,489.74
59,884.20
141,076.12
41,149.84
27,427.28
50,646.45
9,708.26
208,574.87
17,167.17
3,841.36
80,318.78
134,268.54
66,699.49
4,708,361.07
7,403
427
1, 658
157,768
4,227
408,355
53,965
11,378
4,500
16,031
35,485
81,707
22,657
14, 682
26,277
3,356
66,056
4,898
966
14,012
17,524
5,481
3,449,951
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. -10
1983
1985
1993
1996
1998
2010
2014
2015
8,866,832.00
90,584.87
18,472.48
51,666.41
2,708.45
33,743.75
565,397.62
470,335.70
10,099,741.28
4,345,191
4 2, 62 9
7,073
17,847
8 64
4, 107
20,288
5,743
4,443,742
RESERVE
( 4 I
7,355
424
1,647
156,742
4,200
405,699
53,614
11,304
4,471
15,927
35,254
81,176
22,510
14,587
26,106
3,334
65,626
4,866
960
13, 921
17,410
5,445
3,427,511
4,411,436
43,279
7, 181
18,119
877
4, 1 70
20,597
5,831
4,511,489
ACCRUALS
(5)
2,737
180
813
89,559
2,560
264,934
36,300
8,606
3,550
13,212
30,618
74,008
22,755
15,584
29,605
7,345
163,806
14,018
3,266
74,430
130,285
67,924
1,751,686
5,342,080
56,364
13,139
38,714
2,102
32,949
601,340
511,539
6,598,226
REM.
LIFE
( 6)
17. 20
17.53
17.82
18.03
18.10
18 .17
18.20
18.29
18.32
18.34
18.36
18.39
18.43
18.44
18.46
18.55
18.55
18.56
18.56
18.57
18.57
18.58
39.58
40.07
41. 84
42.40
42. 73
44.20
44.49
44.55
ANNUAL
ACCRUAL
(7 I
159
10
46
4,967
141
14,581
1,995
471
194
720
1, 668
4, 024
1,235
845
1, 604
396
8,831
755
17 6
4,008
7,016
3,656
100,560
134, 969
1,407
314
913
49
745
13,516
11,482
163,395
~ liannettF/eming IX-58 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 398 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2 I
CLEAR LAKE
CALCULATED
ACCRUED
I 31
INTERIM SURVIVOR ClJRVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -10
1937
194 0
1943
1982
1983
1994
2003
2006
17,751.56
437.08
121.90
36.19
21,340.74
13,779.08
685,441.75
3,543.11
742,451.41
HELLS CANYON
16,995
417
116
30
17,374
9,887
393,030
1,764
439,613
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -10
1967
1969
1982
198 6
1988
1989
1991
1992
1993
1994
1996
1999
2000
2003
2004
2007
2009
2010
2011
2015
8,499,656.43
1,702.36
6,019.36
790,592.73
209,977.03
47,455.23
10,175.24
5,450.16
20,427.33
46,749.60
48,731.01
26,551.29
17,530.31
1,140,912.88
6,649.07
30,694.54
607,504.92
379,769.67
255,811.03
30,486.54
12,182,846.73
4,992,418
97 4
2,773
332,738
83,966
18, 4 67
3,735
1, 938
7,029
15,527
14, 997
7,149
4,486
244,036
1,326
4,699
73,074
39,260
21,957
310
5,870,859
ALLOC. BOOK
RESERVE
I 4 I
19,527
481
134
40
23,475
13,824
549,531
2,466
609,478
5,230,066
1,020
2,905
348,577
87,963
19,346
3,913
2,030
7,364
16,266
15,711
7,489
4,700
255,653
1,389
4, 923
76,552
41,129
23,002
325
6,150,322
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
I 6)
1,333 11.44
204,454 11.48
1,431 11.49
207,219
4,119,556
8 52
3,716
521,075
143,012
32,855
7,280
3,965
15,106
35,158
37,893
21,717
14,584
999,352
5,925
28,841
591,703
376,618
258,390
33,210
7,250,809
39.23
40.06
45.26
46. 73
4 7. 4 3
47.77
48.42
48.74
49.05
49.36
4 9. 94
50.75
51. 00
51. 70
51. 91
52.51
52.86
53.02
53.17
53.70
ANNUAL
ACCRUAL
I 7 I
117
17,810
125
18,052
105,010
21
82
11,151
3,015
688
150
81
308
712
759
428
286
19,330
114
549
11, 194
7, 103
4,860
618
166,459
~ EiannettF/eming IX-59 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 399 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
( 1 I
LOWER MALAD
(2 I
ACCRUED
(3)
INTERIM SURVIVOR CURVE. . IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -10
1948
1968
1980
1994
1995
1999
2014
340,857.94
51,845.09
1,744.80
6,142.49
1,818.29
32,527.06
4,310,772.29
4,745,707.96
LONER SALMON
294,642
4 0, 981
1,254
3,581
1,036
16,568
342,931
700,993
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
194 9
1953
1955
1958
1959
1960
1980
1981
1983
1984
198 6
1990
2001
2004
2005
2007
2008
2009
3,100,817.83
705.29
96. 31
261.91
1,420.16
1,560.16
3,186.04
27,176.61
1,085,191.64
8,578.75
15,023.96
21,902.03
46,108.01
43,181.63
57,616.43
374,895.60
88,377.26
3,505.74
4,879,605.36
2,689,494
603
82
220
1,186
1,298
2,317
19,569
764,631
5,974
10,202
14,009
22,284
18,196
22,923
129,584
27,989
1,000
3,731,561
RESERVE
( 4 I
168,178
23,391
716
2,044
591
9,457
195,741
400,118
2,736,946
614
83
224
1,207
1,321
2,358
19, 914
778,122
6,079
10,382
14,256
22, 677
18,517
23,327
131,870
28,483
1,018
3,797,399
ACCRUALS
( 5)
206,766
33,638
1,204
4,713
1,409
26,323
4,546,109
4,820,161
673,953
162
22
64
355
395
1,147
9,980
415,589
3,357
6,144
9,836
28,042
28,983
40,051
280,515
68,732
2,839
1,570,167
REM.
LIFE
I 6)
16. 47
17.88
18.52
19.01
19.03
19.11
19.24
16.07
16.36
16.50
16.70
16. 77
16.83
17.91
17.95
18. 03
18.07
18.14
18.26
18. 4 9
18.52
18.53
18.55
18.55
18.56
ANNUAL
ACCRUAL
(7)
12,554
1, 881
65
248
74
1, 377
236,284
252,483
41,939
10
l
4
21
23
64
556
23,050
186
339
539
1, 51 7
1,565
2,161
15,122
3,705
153
90,955
~ 6annettF/eming IX-60 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 400 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
( l I 12 I ( 3) ( 4)
MILNER
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. il-2068
NET SALVAGE PERCENT .. -10
1992 23,171,570.58 8,412,045 8,423,512
1994 8,047.96 2,731 2,735
1997 50,148.46 15,156 15,177
1998 22,654.08 6,551 6,560
2012 151,137.14 10,592 10,606
2014 297,130.94 9,220 9,233
2015 578,936.40 6,094 6, 102
24,279,625.56 8,462,389 8,473,925
OXBOW
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -10
1961 8,349,868.79 5,260,534 6,121,397
1975 203,444.80 106,575 124,016
1983 40,450.68 18,241 21,226
1988 1,484,621.94 593,675 690,827
1990 156,858.45 59,319 69,026
1991 231,311.29 84,907 98,802
1992 14,157.64 5,036 5,860
1994 66,019.79 21,927 25,515
1995 18,210.37 5,830 6,784
1996 50,385.17 15,506 18,043
1999 30,566.34 8,231 9,578
2003 127,567.27 27,286 31,751
2004 704.11 140 163
2007 16,893.02 2,586 3,009
2008 20,635.63 2,825 3,287
2009 88,007.68 10,586 12,318
2010 35,886.74 3,710 4,317
2011 10,333.10 887 1,032
2014 42,864.43 1,284 1,494
2015 558,171.96 5,667 6,594
11,546,959.20 6,234,752 7,255,041
~ 6annettF/eming IX-61
DECEMBER 31,
FUTURE BOOK
ACCRUALS
I 5)
17,065,215
6,118
39,987
18,360
155,644
317,611
630,728
18,233,663
3,063,459
99,774
23,270
942,257
103,518
155,641
9,713
47,107
13,247
37,380
24,045
108,573
612
15,573
19,412
84,490
35,158
10,334
45,657
607,395
5,446,614
2015
REM. ANNUAL
LIFE ACCRUAL
(6) 17 I
47.30 360,787
47.87 128
48.65 822
48.90 375
51. 44 3,026
51. 67 6,147
51.77 12,183
383,468
36. 71 83,450
42.52 2,347
45.64 510
47.43 19,866
48.10 2,152
48.42 3,214
48.74 199
49.36 954
49.65 267
4 9. 94 748
50.75 474
51.70 2,100
51. 91 12
52.51 297
52.69 368
52.86 1,598
53.02 663
53 .17 194
53.58 852
53.70 11,311
131,576
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 401 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2)
SHOSHONE FALLS
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1919
1921
1922
1927
192 9
1930
1936
1956
1963
1964
1966
1980
1983
1985
1987
1988
1992
1998
2007
2008
2010
2013
STRIKE
12,620.78
136,152.39
10.14
60.62
1,883.24
93. 40
2,602.13
4,342.66
44,894.13
7,845.37
2,058.90
23,340.00
3,951.44
10,134.46
885,929.99
139,026.42
19,604.53
248,004.96
120,059.85
1,283.77
877,945.92
125,790.13
2,667,635.23
11,731
126,115
9
56
1,718
85
2,338
3,673
36,807
6,400
1, 661
16,977
2,784
6,972
593,397
91,785
12,098
132,758
41,499
407
220,768
16,417
1,326,455
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1952
1954
1955
1965
1980
1983
1988
198 9
1991
1992
2,931,389.84
6,622.80
7,404.03
8,252.29
2,934.40
237,480.01
496,446.04
329,514.17
33,242.77
10,143.47
2,516,809
5, 64 5
6,287
6,696
2, 134
167,330
327,753
214,243
20,897
6,259
ALLOC. BOOK
RESERVE
( 4 I
11,202
120,427
9
53
1, 641
81
2,233
3,507
35,147
6,111
1,586
16,211
2,658
6,658
566,632
87,645
11,552
126,770
39,627
389
210,810
15, 67 7
1,266,625
2,333,746
5,234
5,830
6,209
1, 97 9
155,159
303,914
198,660
19,377
5, 804
FOTORE BOOK
ACCRUALS
(5 I
2, 681
2 9, 341
3
13
431
22
630
1,270
14,237
2,519
679
9,463
1,688
4,490
407,891
65,284
10,013
146,036
92,439
1,024
754,930
122,693
1,667,774
890,783
2,051
2,315
2,869
1,249
106,069
242,177
163,806
17,190
5,354
REM.
LIFE
( 6)
13. 51
13.70
13.80
14. 27
14.45
14.54
15.06
16.57
17.02
17.08
17.20
17.91
18.03
18.10
18.17
18.20
18.32
18.44
18.55
18.55
18.56
18.57
16.29
16. 4 3
16.50
17.14
17.91
18.03
18.20
18.23
18.29
18.32
ANNUAL
ACCRUAL
( 7 I
198
2,142
1
30
2
42
77
836
147
39
528
94
248
22,449
3,587
547
7,920
4, 983
55
4 0, 67 5
6, 607
91,207
54,683
125
140
167
70
5, 883
13,306
8, 986
940
292
~ EiannettF/eming IX-62 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 402 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1)
STRIKE
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1993
1995
1997
1999
2000
2009
2011
2012
2013
2014
8,715.81
7,585.60
4,321.06
86,122.25
30,209.42
2,368,189. Bl
2,110,382.81
38,895.74
382,561.35
14,260.18
9,114,673.85
SWAN FALLS
5,275
4,393
2,379
44,683
15,147
675,687
452,816
6,785
4 9, 930
1,172
4,532,320
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -10
1994
1995
2000
2001
2012
2015
25,328,612.17
109.29
94,232.06
302,707.30
18,618.86
355,194.85
26,099,474.53
TWIN FALLS
12,571,933
53
38,378
118,111
2,382
7,201
12,738,058
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -10
1938
194 2
194 3
194 5
1964
1971
1992
1993
170,167.75
46.80
147.46
2,009.05
2,216.59
48,402.10
1,974.69
75,084.73
144,978
39
123
1, 670
1,676
34,743
1, 063
39,489
RESERVE
I 4)
4,891
4,073
2,206
41,433
14,045
626,540
419,880
6,291
46,298
1, 087
4,202,657
11,621,015
49
35,475
109,177
2,202
6,656
11,774,575
125,599
34
107
1,447
1,452
30,099
921
34, 211
ACCRUALS
(5)
4,696
4,271
2,547
53,302
19,185
1,978,469
1,901,541
36,494
374,519
14,599
5,823,484
16,240,458
71
68,180
223,801
18,279
384,058
16,934,847
61,586
18
56
763
986
23,143
1,251
48,383
REM.
LIFE
( 6)
18.34
18.39
18.43
18. 4 6
18.48
18.56
18.57
18.57
18.57
18.58
26.05
26.11
26.33
26.36
26.60
26.63
18. 90
19.43
19.57
19.83
22.10
22.81
24.40
24.45
ANNUAL
ACCRUAL
(7)
256
232
138
2, 887
1,038
106,599
102,399
1,965
20,168
786
321,060
623,434
3
2,589
8,490
687
14,422
649,625
3,259
1
3
38
45
1,015
51
1,979
~ 6annettF/eming IX-63 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 403 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
TWIN FALLS
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -10
1996
1997
2004
468,611.10
38,245.74
623,537.98
1,430,443.99
TWIN FALLS I NEW)
227,705
18,028
217,112
686,626
INTERIM SURVIVOR CURVE. . IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -10
1995 15,676,967.76
1999 1,494.81
2014 299,980.42
15,978,442.99
THOUSAND SPRINGS
7,836,320
658
18,700
7,855,678
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -10
1919
1921
1923
1930
1939
194 3
1955
1964
1967
1969
1983
198 6
1990
1992
1993
1999
21,071.91
49,704.60
1,857.04
7.74
190.72
159.57
2,423.80
25,691.86
3,165.29
0 .10
10,249.74
64,830.48
41,577.62
12,463.62
171,817.85
47,633.22
19,985
47,011
1,751
7
175
145
2,132
21,835
2,653
7,667
46,923
28,538
8,288
112,230
27,060
ALLOC. BOOK
RESERVE
( 4 I
197,268
15,618
188,091
594,845
6,993,426
587
16,689
7,010,702
16,796
39,510
1,472
6
147
122
1,792
18,351
2,230
0
6,444
39,436
23,984
6,966
94,322
22,742
FUTURE BOOK
ACCRUALS
I 5)
318,204
26,452
497,801
978,643
10,251,238
1,057
313,290
10,565,585
6,383
15,165
571
3
63
54
874
9,910
1,252
4,831
31,878
21,751
6,744
94,677
29,654
REM.
LIFE
I 61
24.58
24.62
24.83
24.54
24.69
24.97
11. 92
12.06
12.21
12.68
13.23
13. 46
14. 08
14. 4 9
14.61
15.14
15.22
15.30
15.33
15.35
15. 4 3
ANNUAL
ACCRUAL
(7)
12,946
1,074
20,048
40,459
417,736
43
12,547
430,326
535
1,257
47
5
4
62
684
86
319
2, 094
1,422
440
6, 168
1, 922
~ 6annettF/eming IX-64 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 404 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
THOUSAND SPRINGS
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -10
2000
2001
2011
229,205.71
2,654.89
1,795,536.58
2,480,242.34
UPPER MALAD
126,267
1,413
444,613
898,693
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -10
1948
1953
1980
1985
1986
1995
2014
336,184.07
536.06
1,708.20
102,217.21
34,021.56
1,818.27
1,723,261.91
2,199,747.28
UPPER SALMON A
290,602
455
1,228
69,407
22,800
1,036
137,089
522,617
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1937
1939
194 3
194 4
1946
1948
1969
1984
1985
1988
1990
1991
1997
2002
359,149.28
108.51
122.91
11,284.91
145.68
3,358.72
44,068.90
54,767.81
38,919.52
231,607.72
124,221.06
114,261.89
4,144.56
71,255.24
321,954
97
109
9,935
128
2, 922
34,943
38,136
26,775
152,907
79,455
71,826
2,282
33,052
ALLOC. BOOK
RESERVE
I 4)
106,119
1,188
373,669
755,295
223,703
350
94 5
53,429
17,551
798
105,530
402,306
260,772
79
88
8,047
104
2,367
28,303
30,889
21,687
123,849
64,356
58,177
1,848
26,771
FUTURE BOOK
ACCRUALS
(5)
146,007
1,733
1,601,421
1,972,972
146,100
239
934
59,010
19,872
1,203
1,790,058
2,017,416
134,293
41
47
4,366
57
1, 328
20,173
29,356
21,125
130,919
72,287
67,511
2,711
51,610
REM.
LIFE
I 61
15.44
15.45
15. 4 9
16.47
16.86
18.52
18.73
18.76
19.03
19.24
15.14
15.30
15. 62
15.70
15.85
16.00
17.37
18.07
18.10
18.20
18.26
18.29
18.43
18.50
ANNUAL
ACCRUAL
(7)
9,456
112
103,384
127,997
8,871
14
50
3,151
1, 059
63
93,038
106,246
8, 870
3
3
278
4
83
1, 161
1,625
1, 167
7, 193
3, 959
3, 691
147
2,790
~ fiannettF/eming IX-65 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 405 of 529
IDAHO POWER COMPANY
ACCOUNT 333 WATERWHEELS, TURBINES AND GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2)
OPPER SALMON A
CALCULATED
ACCRUED
( 3)
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
2005
2007
2009
2012
119,003.02
94,437.33
241,045.80
909,313.46
2,421,216.32
UPPER SALMON B
47,346
32,643
68,775
158,629
1,081,914
INTERIM SURVIVOR CURVE .. IOWA 90-S2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -10
1947
194 9
1982
1983
198 9
1991
2004
2006
2008
2009
2010
2011
582,908.55
5,924.68
1,123.18
2,293.54
2,135.56
3,070.59
13,464.36
1,430,445.39
201,106.24
1,391,971.53
34,683.88
35,808.96
508,683
5,139
800
1,616
1,388
1,930
5,674
533,098
63,691
397,155
8,722
7,683
ALLOC. BOOK
RESERVE
( 4)
38,349
26,440
55,705
128,484
876,313
396,593
4,007
624
1,260
1, 082
1,505
4,424
415,628
4 9, 65 6
309,640
6,800
5,990
3,704,936.46 1,535,579 1,197,208
211,679,355.31 100,173,472 108,648,541
FUTURE BOOK
ACCRUALS
I 5)
92,555
77,441
209,445
871,761
1,787,025
244,607
2,511
612
1,263
1,267
1,873
10,387
1,157,862
171,560
1,221,528
31,352
33,400
2,878,222
124,198,749
REM.
LIFE
( 6)
18.53
18.55
18.56
18.57
15.93
16.07
17.99
18. 03
18.23
18.29
18.52
18.54
18.55
18.56
18.56
18.57
ANNUAL
ACCRUAL
(7)
4,995
4,175
11,285
4 6, 94 5
98,374
15,355
156
34
70
70
102
561
62,452
9,249
65,815
1,689
1,799
157,352
4,159,485
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.9 1.96
~ EiannettF/eming IX-66 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 406 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I l I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
13 I
ALLOC. BOOK
RESERVE
HAGERMAN ~J\INTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -15
1964
1998
2011
MILNER DAM
841.88
38,224.88
18,407.65
57,474.41
674
17,738
3, 157
21,569
INTERIM SURVIVOR CURVE. . IOWA 5 4 -Rl. 5
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. -15
1992
2008
2009
2013
270,948.91
66,430.54
180.00
243,912.45
581,471.90
109,851
10,136
24
13,360
133,371
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE. . IOWA 5 4 -Rl. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
2008
2013
36,070.83
19,727.08
55,797.91
AMERICAN FALLS
5,299
1,029
6,328
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -15
I 4 I
819
21,547
3,835
26,201
122,388
11,293
27
14,885
148,592
2,130
414
2,544
197 8
1979
1984
1985
1991
1992
1993
2,182,950.71
68,818.86
10,554.67
5,015.14
30,710.70
3,822.57
20,356.07
1,341,705
41,529
5,760
2, 677
14,091
1,703
8,793
1,459,597
45,178
6,266
2, 912
15,329
1,853
9, 566
FUTURE BOOK
ACCRUALS
I 5)
149
22,411
17,334
39,895
REM.
LIFE
( 6)
15. 94
22. 41
23.39
189,203 33.81
65,102 40.92
180 41.27
265,615 42.59
520,101
39,351 42.47
22,272 44.42
61,624
1,050,796
33,964
5,872
2,855
19,988
2,543
13,844
24.45
24.88
26.94
27.33
29.51
29.85
30.17
ANNUAL
ACCRUAL
(7)
9
1,000
741
1,750
5,596
1,591
4
6,237
13,428
927
501
1,428
42,977
1, 365
218
104
677
85
459
~ 6annettF/eming IX-67 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 407 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11)
ORIGINAL
COST
12)
AMERICAN FALLS
CALCULATED
ACCRUED
13)
ALLOC. BOOK
RESERVE
14)
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -15
1996
1997
1999
2000
2001
2002
2005
2007
2008
2011
2012
2014
2015
27,530.33
14,514.13
118,032.45
126,565.90
37,165.23
80,291.01
73,309.95
34,496.04
109,783.70
19,177.15
47,935.60
792,105.13
6,933.80
3,810,069.14
BROWNLEE
10,737
5,448
40,731
41,660
11,640
23,803
17,819
7,050
20,198
2,253
4,477
33,413
101
1,635,588
11,680
5,927
44,310
45,321
12,663
25,895
19,385
7,669
21,973
2,451
4, 870
36,349
110
1,779,303
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
1960
1963
1967
1969
197 3
197 6
1979
1980
1982
1984
198 6
1987
198 9
1990
1991
1992
1993
1995
1996
704,150.14
2,297.08
6,097.37
7,603.63
48,206.25
38,234.10
2,411.31
2,273,485.51
4,021.06
11,741.20
9,003.56
834.38
4,636.24
10,095.90
99,204.76
80,083.27
24,277.59
61,452.19
7,985.30
559,796
1,758
4,405
5,320
31,458
23,534
1,392
1,282,730
2,162
5,999
4,355
392
2,050
4,321
41,045
31,983
9,345
21,850
2,721
654,644
2,056
5,151
6,221
36,788
27,521
1,628
1,500,067
2, 528
7,015
5,093
458
2,397
5,053
47,999
37,402
10, 92 8
25,552
3,182
FOTURE BOOK
ACCRUALS
I 5 I
19,979
10,765
91,427
100,230
30,077
66,440
64, 922
32,001
104,279
19,603
50,256
874,572
7,864
2,602,277
155,129
586
1,861
2,523
18,649
16,448
1,145
1,114,442
2,096
6,487
5,261
501
2,934
6,557
66,086
54,694
16,991
45,118
6,001
REM.
LIFE
16)
31. 08
31. 37
31. 91
32.17
32.41
32.65
33.32
33.73
33.92
34. 4 6
34. 62
34.93
35.08
16. 67
18.07
20.08
21. 14
23.34
25.06
26. 82
27. 41
28.60
29. 79
30.98
31. 57
32.74
33.32
33.90
34.47
35.04
36.15
36.69
ANNUAL
ACCRUAL
17 I
64 3
343
2,865
3,116
928
2,035
1,948
94 9
3,074
569
1,452
25,038
224
89,069
9,306
32
93
119
799
656
43
40,658
73
218
170
16
90
197
1,949
1,587
485
1,248
164
~ 6annettFleming IX-68 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 408 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
ORIGINAL
COST
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
( l I (2 I
BROWNLEE
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2,221,532.38
10,567.40
21,455.10
193,279.91
68,450.96
26,864.17
153,344.36
59,555.74
36,959.75
4,319.33
419,613.79
1,161,151.20
1,828,847.58
244,947.50
98,829.58
207,297.08
708,721.84
525,877.64
690,424
3,122
6, 004
51,045
16,998
6,233
33,053
11,849
6,724
712
61,647
149,596
202,052
22,386
7, 134
10,811
22,658
5,709
( 4)
807,405
3,651
7, 021
59,694
19,878
7,289
38,653
13,857
7,863
833
72,092
174,943
236,286
26,179
8,343
12,643
26,497
6,676
11,387,436.15 3,344,773 3,911,488
BLISS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1992
1994
1995
1996
1997
1999
2002
2003
2004
2005
2006
2011
13,030.06
732.92
335,645.97
30,216.99
13,348.96
1,225,620.82
102,958.20
1,052.79
28,686.31
9,148.75
11,632.55
1,071,936.07
8, 18 6
442
198,003
17,395
7,484
647,747
4 8, 712
476
12,333
3,714
4, 422
235,315
5,439
2 94
131,559
11, 558
4,973
430,381
32,366
316
8, 194
2,468
2, 938
156,350
FUTURE BOOK
ACCRUALS
(5 I
1,747,358
8,502
17,652
162,578
58,841
23,605
137,693
54,632
34,640
4, 135
410,464
1,160,381
1,866,888
255,511
105,311
225,749
788,533
598,083
9,184,064
9,546
549
254,434
23,192
10,379
979,083
86,036
8 94
24,795
8,053
10,439
1,076,377
REM.
LIFE
( 6)
37.75
38. 27
38.78
39.28
39.76
40.24
40.71
41.16
41. 61
42.04
42.47
42.88
43.28
43.67
44.05
44.42
44.77
45.12
16.91
17.03
17. 09
17 .15
17. 21
17. 31
17.44
17.48
17.52
17.56
17.60
17.76
ANNUAL
ACCRUAL
(7 I
46,288
222
4 55
4, 139
1,480
587
3,382
1, 327
832
98
9,665
27,061
43,135
5,851
2,391
5,082
17,613
13, 255
240,766
565
32
14,888
1,352
603
56,562
4, 933
51
1,415
459
593
60,607
~ EiannettF/eming IX-69 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 409 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
ORIGINAL
COST
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 1 I 12 I
BLISS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
2013
2014
2015
CASCADE
417,290.19
337,737.93
340,950.21
3,939,988.72
55,700
28,248
10,049
1,278,226
INTERIM SURVIVOR CURVE. . IOWA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. -15
1983
1989
1993
1998
2000
2002
2003
2005
2007
2010
2012
2013
2014
1,380,908.46
1,280.22
5,050.09
233,934.47
6,399.33
201,705.97
145,256.62
21,852.80
289,238.49
36,293.11
227,055.53
20,546.57
39,355.75
2,608,877.41
CLEAR LAKE
745,031
592
2,062
78, 625
1, 954
55,128
37,264
4, 855
53,669
4,583
18,897
1,252
1,459
1,005,371
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -15
1937 98.28 99
194 0 69.87 69
1959 288.49 271
1961 100.57 94
1962 359.87 335
1963 115.56 107
1968 51. 69 47
197 3 1,305.22 1, 15 9
I 4 I
37,009
18,769
6,677
849,288
373,851
297
1,035
39,453
981
27,663
18,699
2,436
26,931
2,300
9,482
628
732
504,488
70
49
192
66
237
76
33
820
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
I 61
442,875 17.82
369,630 17.85
385,416 17.87
3,681,699
1,214,193
1,175
4,773
229,571
6,379
204,299
148,346
22,695
305,694
39,437
251,631
23,000
44,527
2,495,721
43
32
140
49
177
57
26
681
27. 96
30.78
32.51
34. 4 6
35.17
35.83
36.15
36.75
37.32
38.10
38.58
38.80
39.02
6.88
7.27
9. 20
9.36
9.44
9.52
9.88
10.18
ANNUAL
ACCRUAL
I 7 I
24,853
20,708
21,568
209,189
43,426
38
147
6, 662
181
5,702
4, 104
618
8, 191
1, 035
6,522
593
1, 141
78,360
6
4
15
5
19
6
3
67
~ EiannettFleming IX-70 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 410 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
( 1)
CLEAR LAKE
ACCRUED
(3)
INTERIM SURVIVOR CURVE. . IO\'IA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -15
1981
1982
1983
1984
2001
2007
2013
2014
2015
1,352.01
1,095.94
83,518.33
4,176.09
3,965.88
23,969.77
21,146.42
11,214.09
6,237.16
159,065.24
HELLS CANYON
1,144
920
69,571
3,450
2,498
11,526
4,267
1,464
2 94
97,315
INTERIM SURVIVOR CURVE .. IO\'IA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
1961
1963
1967
1973
1975
197 9
1984
1985
1986
1987
1988
1991
1992
1993
1995
1996
1997
2000
2002
2003
2004
2005
2006
3,529.03
2,599.58
854,569.82
360.32
233.37
1,607.54
7,193.00
7,931.06
7,631.26
112,923.76
3,351.41
118,741.49
29,132.04
38,684.59
63,168.04
17,701.17
90,145.01
1,611,680.00
22,278.24
5,353.93
76,035.41
38,004.42
11,285.43
2,771
1,989
617,318
235
147
928
3, 675
3, 94 5
3,691
53,059
1,528
49,128
11, 635
14,891
22,461
6,032
29,359
450,977
5,532
1,242
16,389
7, 561
2,053
RESERVE
( 4)
809
651
49,215
2,441
1,767
8, 154
3,018
1,036
208
68,841
2,821
2,025
628,504
239
150
945
3,742
4, 016
3,758
54,020
1,556
50,018
11,846
15,161
22,868
6, 141
29,891
459,149
5,632
1,265
16,686
7, 698
2,090
ACCRUALS
(5)
746
610
46,831
2,362
2,794
19, 412
21,300
11,861
6,965
114,084
1,237
964
354,251
175
119
904
4,530
5,104
5,018
75,842
2,298
86,534
21,656
29,326
49,775
14,215
73,776
1,394,283
19,988
4,893
70,755
36,007
10,888
REM.
LIFE
( 6)
10.56
10.60
10.64
10.68
11. 08
11.16
11. 23
11. 24
11. 25
17 .13
18.07
20.08
23.34
24.48
26.82
29. 79
30.38
30.98
31. 57
32.16
33.90
34.47
35.04
36.15
36.69
37.23
38.78
39. 76
40.24
40.71
41. 16
41. 61
ANNUAL
ACCRUAL
(7)
71
58
4,401
221
252
1,739
1,897
1,055
619
10,438
72
53
17,642
7
5
34
152
168
162
2,402
71
2,553
628
837
1,377
387
1,982
35,954
503
122
1,738
875
262
~ EiannettF/eming IX-71 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 411 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( l)
ORIGINAL
COST
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
(2 I
HELLS CANYON
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
2007
2008
2009
2010
2012
2013
2014
2015
4,404.01
181,539.39
6,822.89
311,072.46
21,697.57
63,040.96
2,626,454.44
67,868.95
726
26,670
879
34,367
1,566
3,288
8 3, 968
737
( 4 I
739
27,153
895
34,990
1,594
3,348
85,490
750
6,407,040.59 1,458,747 1,485,180
LOWER MALAD
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -15
1948
1968
1981
1985
198 9
1990
1992
1996
1998
1999
2000
2001
2002
2003
2005
2006
2010
2011
2014
35,440.66
1,331.63
6,478.84
1,626.73
18,692.34
2,298.98
673.52
71,969.46
5,955.20
13,906.75
12,608.82
5,126.47
7,515.38
15,134.63
32,256.62
6,425.61
145,730.91
25,926.24
1,382,578.68
1,791,677.47
32,684
1,087
4,707
l, 126
12,202
1,476
417
40,729
3,187
7,213
6,321
2,475
3,481
6,695
12,803
2,388
36,367
5,529
112,888
293,775
4, 67 8-
156-
674-
161-
1,747-
211-
60-
5,830-
456-
1,032-
905-
354-
4 98-
958-
1,833-
342-
5,205-
791-
16,158-
42,050-
FUTURE BOOK
ACCRUALS
(5 I
4,325
181,617
6, 951
322,744
23,358
69,150
2,934,933
77,299
5,882,917
45,435
1, 687
8, 124
2,032
23,243
2,855
834
88,595
7,305
17,025
15,405
6,250
9, 141
18,363
38,928
7,731
172,796
30,607
1,606,124
2,102,479
REM.
LIFE
( 6)
42.04
42.47
42.88
43.28
44.05
44.42
44.77
45.12
10.62
14.56
16.42
16.84
17.20
17.28
17.44
17.70
17.82
17.87
17. 92
17.97
18.02
18.06
18.14
18.18
18.33
18.36
18.45
ANNUAL
ACCRUAL
(7)
103
4,276
162
7,457
530
1,557
65,556
1,713
149,340
4,278
116
4 95
121
1,351
165
48
5,005
410
953
8 60
348
507
1,017
2,146
425
9,427
l, 667
87,053
116,392
~ EiannettF/eming IX-72 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 412 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
( 3)
LOWER SALMON
INTERIM SURVIVOR CURVE. . IOWA 54 -Rl. 5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
194 9
1954
1955
1963
1967
1985
1991
1995
1996
1997
2000
2004
2006
2007
2008
2009
2010
2011
2013
2014
2015
MILNER
90,523.23
872.82
7 9. 4 0
4,191.54
918.25
12,011.19
182,755.27
188,790.47
2,643.80
884,464.31
45,542.93
66,720.68
8,560.25
136,271.75
44,989.19
755,872.38
12,074.35
156,998.33
9,105.92
94,556.99
67,683.28
2,765,626.33
83,304
783
71
3,565
761
8, 420
116,957
111,370
1,522
495,843
23,287
28,684
3,254
48,111
14,544
220,338
3,102
3 4, 4 65
1,215
7,909
1, 995
1,209,500
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. -15
1992
1994
1996
2000
2002
2003
2004
1,862,681.34
2,510.42
24,634.92
150,662.16
37,056.96
78,954.12
129,474.49
~ Gannett Fleming
750,629
939
8,495
42,785
9,349
18,645
28,441
( 4)
53,215
500
45
2,277
486
5,379
74,713
71,144
972
316,747
14,876
18,323
2,079
30,734
9,291
140,753
1, 982
22,016
776
5,052
1,274
772,635
823,748
1,030
9, 323
46,953
10,260
20,461
31,211
IX-73
FUTURE BOOK
ACCRUALS
(5)
50,887
504
46
2,543
570
8,434
135,456
145,965
2,068
700,387
37,499
58,405
7,766
125,979
42,447
728,500
11, 904
158,532
9,696
103,688
76,561
2,407,835
1,318,336
1,857
19,008
126,309
32,356
70,336
117,684
REM.
LIFE
(6)
10.69
11. 68
11. 88
13. 38
14.06
16.36
16.84
17.09
17.15
17.21
17.35
17.52
17. 60
17.63
17.67
17.70
17.73
17.76
17.82
17.85
17.87
34. 09
35.16
36.19
38.15
39.07
39.51
39.94
ANNUAL
ACCRUAL
( 7)
4,760
43
4
190
41
516
8,044
8,541
121
40,697
2,161
3,334
441
7,146
2,402
41,158
671
8,926
544
5,809
4,284
139,833
38, 672
53
525
3,311
828
1,780
2,947
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 413 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS Of DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
YEAR ACCRUED RESERVE
( 1 I ( 3 I ( 4 I
MILNER
INTERIM SURVIVOR CURVE .. IOWA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. -15
2010
2011
2015
OXBOW
37,942.11
20,390.81
7,473.09
2,351,780.42
4,297
1,913
83
865,576
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
1961
1967
1968
1969
1970
1971
1973
197 5
1977
1981
1985
198 6
1987
1988
1989
1990
1991
1992
1993
1994
1995
1997
1999
2002
2003
2004
2005
2006
2007
584,357.21
740.08
1,031.33
5,075.86
6,922.01
4,228.58
989.25
32,521.67
21,760.97
2,352.32
858.98
8,739.14
59,964.87
63,819.43
9,307.10
2,537.02
67,153.11
6,125.53
63,537.44
36,254.75
108,972.20
1,534,141.27
84,612.92
59,605.99
8,517.90
35,834.81
34,837.41
9,022.35
311,857.31
458,836
535
733
3,552
4,764
2,860
64 6
20,426
13,121
1,296
427
4,227
28,176
29,101
4,115
1,086
27,784
2,446
24,458
13,421
38,747
499,657
24,997
14,801
1,976
7,724
6,931
1, 641
51,378
4,716
2,099
91
949,892
498,629
581
797
3,860
5, 177
3,108
702
22, 197
14,259
1,408
4 64
4,594
30,620
31,625
4,472
1, 180
30, 194
2,658
26,579
14,585
42,107
542,990
27,165
16,085
2,147
8, 394
7,532
1,783
55,834
FUTURE BOOK
ACCRUALS
( 5 I
38,918
21,350
8,503
1,754,655
173,382
270
389
1, 977
2,783
1,755
436
15,202
10,766
1,297
524
5,456
38,340
41,768
6,231
1,737
47,033
4,386
46,489
27,108
83,211
1,221,273
70,140
52,462
7,648
32,816
32,531
8,592
302,802
REM.
LIFE
( 6)
42.30
42.66
43.98
17 .13
20.08
20.61
21. 14
21. 68
22.23
23.34
24.48
25.64
28.00
30.38
30.98
31. 57
32.16
32.74
33.32
33.90
34.47
35.04
35.60
36.15
37.23
38.27
39.76
40.24
40.71
41.16
41. 61
42.04
ANNUAL
ACCRUAL
(7 I
920
500
193
49,729
10,122
13
19
94
128
79
19
621
420
46
17
17 6
1,214
1,299
190
52
1,387
127
1, 327
761
2,302
32,803
1,833
1,319
190
806
790
206
7,203
~ EiannettF/eming IX-74 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 414 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
( 6)
YEAR ACCRUED RESERVE ACCRUALS
I 1 I ( 3 l I 4) ( 5 I
OXBOW
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -15
2008
2009
2010
2011
2012
2013
2014
2015
578,556.75
2,518.65
36,723.23
38,116.63
21,993.51
2,777,955.10
287,604.35
1,570.83
84,997
324
4,057
3,483
1,588
144,877
9,195
17
92,368
352
4, 409
3,785
1,726
157,441
9,992
18
6,910,717.86 1,538,400 1,671,818
SHOSHONE FALLS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1919
1920
1921
1926
1927
1932
1934
1936
1938
1941
1942
1944
1948
1950
1951
1956
1958
1962
1963
1964
1965
1966
1968
1969
3,369.98
33.00
28,519.50
15.99
695.90
153.68
2.84
1,275.68
43.74
222.15
266.92
33.50
656. 71
201.75
893.87
166.14
1,756.06
904.49
180.92
15,070.74
13,605.53
1,161.68
2,361.38
266.00
3,601
35
30,186
17
716
154
3
1,254
43
213
254
32
607
185
814
147
1, 539
774
154
12,738
11,425
969
1,942
217
2,960
29
24,812
14
589
127
3
1,031
35
175
209
26
499
152
669
121
1,265
636
127
10,470
9,391
796
1,596
178
572,972
2,544
37,823
40,049
23,567
3,037,207
320,753
1,788
6,275,508
42.47
42.88
43.28
43.67
44.05
44.42
44.77
45.12
916 3.83
9 4. 07
7,985 4.30
4 5. 4 4
212 5. 68
50 6. 8 9
436 7.84
15 8.31
80 8. 99
98 9.21
12 9.64
256 10.48
80 10.89
359 11. 09
70 12.07
754 12.46
404 13.20
Bl 13.38
6,861 13.55
6,255 13.72
539 13.89
1,119 14.22
128 14.38
ANNUAL
ACCRUAL
(7 I
13,491
59
874
917
535
68,375
7, 164
40
157,018
239
2
1, 857
1
37
7
56
2
9
11
1
24
7
32
6
61
31
6
506
456
39
79
9
~ EiannettF/eming IX-75 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 415 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
I 3)
SHOSHONE FALLS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT .. -15
1982
198 6
1987
198 9
1991
1992
1995
1998
2000
2006
2008
2011
2013
STRIKE
64,590.33
28,945.10
50,082.46
6,606.08
8,985.91
167.92
3,812.76
20,023.27
6,936.46
71,850.31
1,283,405.89
19,140.16
15,421.21
1,651,826.01
46,945
20,030
34,174
4,374
5,751
105
2,249
10,913
3,547
27,312
414,910
4,202
2,058
644,589
INTERIM SURVIVOR CURVE .. IOWA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1952
1954
1955
1959
1960
1965
1966
1968
1969
1972
197 3
197 5
1982
1985
198 6
1991
1992
1993
1994
204,086.49
5,884.50
1,610.69
137.67
250.36
2,834.41
1,639.46
2,573.05
245.69
791.85
9,710.59
14,028.86
29,125.09
4,047.71
9,888.20
61,978.28
4,075.99
7,679.08
7,937.33
184,929
5,276
1,436
120
217
2,380
1,367
2,116
201
632
7,691
10,923
21,168
2,837
6,843
39,664
2,561
4,732
4,789
I 4)
38,588
16,464
28,090
3,595
4,727
86
1,849
8, 970
2, 916
22,450
341,046
3,454
1, 692
529,837
168,665
4, 812
1,310
109
198
2,171
1,247
1,930
183
576
7, 015
9,962
19,306
2, 587
6,241
36,176
2,336
4, 316
4,368
FUTURE BOOK
ACCRUALS
(5)
35,691
16,823
29,505
4,002
5,607
107
2,536
14,057
5,061
60,178
1,134,871
18,557
16,043
1,369,763
66,035
1, 955
543
49
90
1,089
639
1,029
99
334
4,153
6, 1 71
14,188
2,067
5,130
35,099
2,352
4,515
4,760
REM.
LIFE
(6)
16.07
16.44
16.53
16.69
16.84
16.91
17.09
17.26
17.35
17.60
17. 67
17.76
17.82
11. 29
11. 68
11. 88
12.64
12.83
13. 72
13.89
14.22
14. 38
14.83
14. 97
15.25
16.07
16. 36
16.44
16.84
16.91
16.97
17.03
ANNUAL
ACCRUAL
( 7 I
2,221
1,023
1,785
240
333
6
148
814
292
3, 419
64,226
1,045
900
79,930
5,849
167
46
4
7
79
46
72
7
23
277
405
883
12 6
312
2,084
139
266
280
~ EiannettF/eming IX-76 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 416 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
STRIKE
ORIGINAL
COST
(21
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4)
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT .. -15
1996
1998
2000
2001
2004
2006
2008
2010
2011
2012
2013
2014
2015
682.27
1,367,680.48
12,044.44
195,173.38
12,035.44
38,066.82
21,376.19
235,166.12
61,337.63
75,908.84
610,803.67
377,462.82
583,808.89
3,960,072.29
SWAN FALLS
393
745,428
6, 158
96,150
5,174
14,470
6,911
60,414
13,465
13,519
81,530
31,571
17,207
1,392,272
358
679,868
5, 616
87,694
4,719
13,197
6,303
55,101
12,281
12,330
74,360
28,794
15,694
1,269,823
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -15
1994
1995
1997
2000
2001
2006
2010
2011
2012
2013
2015
2,818,774.31
12 .14
107. 7 6
107,582.81
125,837.47
4,881.81
21,568.45
17,831.80
6,820.08
21,808.39
54,463.96
3,179,688.98
1,425,100
6
50
44,576
49,951
1,443
4,144
2,891
889
2,101
1,129
1,532,280
1,339,431
6
47
41,896
46,948
1,356
3,895
2,717
836
1, 97 5
1, 061
1,440,168
FUTURE BOOK
ACCRUALS
(5 I
426
892,964
8,235
136,756
9,122
30,579
18,279
215,340
58,258
74,965
628,065
405,288
655,687
3,284,260
1,902,159
8
77
81,824
97,765
4,258
20,909
17,789
7,008
23,105
61,572
2,216,474
REM.
LIFE
I 6)
17.15
17. 26
17.35
17.40
17.52
17.60
1 7. 67
17.73
17. 76
17.79
17.82
17.85
17.87
23.16
23.29
23.54
23.88
23.98
24.43
24.73
24.80
24.87
24.93
25.05
ANNUAL
ACCRUAL
(7)
25
51,736
475
7,860
521
1,737
1, 034
12,146
3,280
4,214
35,245
22,705
36,692
188,742
82,131
3
3,426
4, 077
174
845
717
282
927
2,458
95,040
~ liannettF/eming IX-77 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 417 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
12 I I 31
TWIN FALLS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -15
1938
1942
1950
1964
1972
198 6
1995
1996
2002
2005
2011
2015
10,255.89
52.34
30.52
2,294.73
1,711.80
1,767.00
1,910.81
460,687.02
16,447.71
34,458.67
43,838.24
90,103.56
663,558.29
TWIN FAILS (NEW)
9, 90 9
49
27
1,838
1,269
1, 090
972
227,751
6,489
11,462
7,519
1, 980
270,355
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -15
1995
2000
2001
2002
2004
2006
2007
2011
2014
2015
2,060,802.98
16,500.43
26,885.97
55,276.34
15,856.54
18,497.56
104,160.50
27,676.80
16,988.43
79,061.60
1,048,241
7,109
11,101
21,807
5, 618
5,721
29,703
4,747
1, 081
1,737
I 4 I
6,510
32
18
1,208
834
716
639
149,627
4, 263
7,530
4,940
1,301
177,617
942,665
6,393
9,983
19, 611
5,052
5,145
26,711
4,269
972
1,562
2,421,707.15 1,136,865 1,022,363
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -15
1919
1920
1,199.66
56.06
1,282
60
1,380
64
FUTURE BOOK
ACCRUALS
(5)
5,284
28
17
1,431
1,135
1,316
1,559
380,163
14,652
32,097
45,474
102,318
585,475
1,427,258
12,582
20,936
43,957
13,183
16,127
93,073
27,559
18,565
89,359
1,762,600
REM.
LIFE
I 61
8.63
9.75
12.01
15. 94
18.01
20. 86
22.09
22.20
22.77
23.00
23.39
23.61
22.09
22.60
22.69
22.77
22.93
23.08
23.14
23.39
23.56
23.61
ANNUAL
ACCRUAL
(7)
612
3
1
90
63
63
71
17, 124
643
1,396
1,944
4,334
26,344
64, 611
557
923
1, 930
575
699
4,022
1, 178
788
3,785
79,068
~ EiannettF/eming IX-78 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 418 of 529
IDAHO POWER COMP/\.NY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF
ORIGINAL CALCULATED ALLOC. BOOK
YEAR COST ACCRUED RESERVE
I 1 I (2) (3) I 4 I
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -15
1921 9,613.50 10,175 11,056
1922 479.85 506 552
1923 28.90 30 33
1927 525.05 541 604
1928 1,407.78 1,444 1, 619
1930 265.53 270 305
1936 86.70 86 100
1938 77. 77 76 89
1940 581. 4 0 565 669
1941 101. 83 · 99 117
1945 302. i3 288 347
194 6 575.73 547 662
1948 83.02 78 95
1950 98.46 92 113
1951 339.09 315 390
1954 31. 26 29 36
1955 519.86 475 598
1956 172. 79 157 199
1958 4,708.38 4,245 5, 415
1959 4 41. 22 396 507
1964 10,317.82 9,028 11,865
1969 199.50 170 229
197 0 103. 4 0 87 119
1972 169.48 141 195
1978 2,524.34 2, 01 7 2,903
1982 345.18 266 3 97
1983 110,744.24 84,512 127,356
1985 126,605.79 94,561 145,597
198 6 1,222.01 902 1,405
1987 5,304.82 3,869 6, 101
1998 202,047.88 120,576 206,065
2000 16,328.22 9,186 15,699
2001 108,430.85 58,975 100,789
2002 121,484.08 63,687 108,841
2006 6,425.60 2,749 4, 698
2007 31,519.29 12,581 21,501
2009 1,339.75 446 762
~ EiannettF/eming IX-79
DECEMBER 31,
FUTURE BOOK
ACCRUALS
I 5 I
26,290
3,079
23,907
30,865
2,691
14,746
778
2015
REM. ANNUAL
LIFE ACCRUAL
I 61 17 I
14.61 1,799
14.68 210
14.71 1, 625
14.73 2, 095
14.84 181
14.86 992
14. 91 52
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 419 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
I 2 I I 3 I
THOUSAND SPRINGS
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -15
2012
2013
2015
17,121.61
20,256.30
72,639.50
876,825.63
UPPER MALAD
3,556
3, 169
2, 587
494,821
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -15
1948
1968
1976
198 6
1996
1998
2000
2001
2004
2008
2009
2011
3,780.14
524.39
6,571.46
189,264.69
78,591.54
1,250.67
8,550.57
4,750.28
99,353.41
210,471.50
815.29
23,523.34
627,447.28
OPPER SALMON A
3,486
428
5,022
129,215
44,477
669
4,287
2,293
41,770
66,310
232
5,017
303,206
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1937
1941
1944
1946
1947
1948
1951
1955
1960
22,574.13
12,938.70
941. 02
8,844.57
283.63
3,069.82
21,265.89
23.62
176.02
22,078
12,397
888
8,264
2 64
2,840
19,371
21
153
( 4 I
6,077
5,416
4, 421
795,387
2,494
306
3,593
92,445
31,821
479
3,067
1,640
29,884
47,441
166
3,589
216,925
17,605
9,885
708
6,590
211
2,265
15,446
17
122
FOTlJRE BOOK
ACCRUALS
I 51
13,613
17,879
79,114
212,962
1,853
297
3,964
125,209
58,560
960
6,766
3,822
84,373
194,602
772
2 3, 4 62
504,639
8,356
4, 994
374
3,582
116
1,266
9,010
10
80
REM.
LIFE
I 61
14. 97
14.99
15.02
10.62
14.56
15.79
16. 94
17.70
17.82
17. 92
17. 97
18.10
18.26
18.29
18.36
8.07
8.99
9.64
10.07
10.28
10.48
11. 09
11. 88
12.83
ANNUAL
ACCRUAL
17 I
909
1,193
5,267
14,323
174
20
251
7,391
3,308
54
378
213
4, 661
10,657
42
1,278
28,427
1,035
556
39
356
11
121
812
1
6
~ 6annettF/eming IX-80 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 420 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I 12 I
UPPER SALMON A
ACCRUED
( 3)
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1968
1970
1980
1981
1983
1985
1988
1989
1991
1997
2000
2002
2006
2008
2009
2010
2011
2013
2015
16,844.16
3,288.52
5,572.74
759.57
263.26
4,413.31
10,032.07
6,073.70
59,121.68
866,664.34
9,452.89
1,053.39
11,048.70
34,187.61
60,103.14
21,185.51
15,486.64
8,895.79
3,530.04
1,208,094.46
UPPER SALMON B
13,855
2,665
4,139
558
189
3,094
6,746
4,021
37,836
485,864
4,833
498
4,200
11,052
17,520
5,443
3,400
1, 187
104
673,480
INTERIM SURVIVOR CURVE. . IOWA 54-Rl. 5
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -15
1947
194 9
1961
1971
1985
1991
1998
2000
2004
2006
2008
32,812.64
2,778.90
1,377.70
35,294.72
4,620.97
45,036.08
660,142.52
6,138.50
10,200.88
90,993.75
30,643.37
30,503
2,557
1, 187
28,391
3,239
28,821
359,798
3,139
4,386
34,589
9, 907
RESERVE
( 4)
11,048
2,125
3,300
445
151
2,467
5,379
3,206
30,170
387,420
3,854
397
3,349
8,813
13,970
4,340
2,711
94 6
83
537,022
18,923
1,586
736
17,613
2,009
17,880
223,206
1,947
2,721
21,458
6,146
ACCRUALS
(5)
8,323
1, 657
3,108
429
152
2,608
6, 158
3,778
37,820
609,244
7,017
814
9,357
30,503
55,148
20,023
15,099
9,284
3, 977
852,287
18,812
1,609
848
22,976
3,305
33,912
535,958
5,112
9,010
83,185
29,094
REM.
LIFE
(6)
14.22
14.54
15.85
15.96
16.17
16.36
16.61
16.69
16.84
17.21
17.35
17.44
17.60
1 7. 67
17.70
17.73
17.76
17.82
17.87
10.28
10.69
13. 01
14.69
16.36
16.84
17.26
17.35
17.52
17.60
17.67
ANNUAL
ACCRUAL
(7)
585
114
196
27
9
159
371
226
2,246
35,401
404
47
532
1,726
3,116
1, 129
850
521
223
50,819
1, 830
151
65
1,564
202
2,014
31,052
295
514
4,726
1,647
~ EiannettF/eming IX-81 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 421 of 529
IDAHO POWER COMPANY
ACCOUNT 334 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2)
UPPER SALMON B
CALCULATED
ACCRUED
( 3)
ALLOC. BOOK
RESERVE
( 4)
INTERIM SURVIVOR CURVE .. IOWA 54-Rl.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT .. -15
2011 18,984.58 4, 168 2,586
2012 13,873.99 2,471 1,533
2014 110,947.78 9,280 5,757
1,063,846.38 522,436 324,101
58,480,090.02 19,858,843 18,441,463
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL
FUTURE BOOK
ACCRUALS
(5)
19,247
14,422
121,833
899,322
48,810,641
RATE, PERCENT
REM.
LIFE
( 6)
17.76
17.79
17.85
.. 26.1
ANNUAL
ACCRUAL
(7)
1,084
811
6, 825
52,780
1,872,213
3.20
~ GannettF/eming IX-82 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 422 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2 I
CALCULATED
ACCRUED
(3)
HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -5
1947
1950
1953
1956
1957
1960
1970
1972
197 3
1976
1977
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
1,223.68
569. 77
1,459.50
1,114.92
7 60. 8 9
1,106.24
560.68
4,239.78
466.35
463.35
2,928.07
7,627.57
3,903.95
10,495.09
65,238.50
50,080.86
8,529.83
26,500.63
8,219.96
7,981.50
4,854.88
7,460.93
15,795.00
73,435.84
3,479.56
72,523.97
29,281.83
8,646.19
39,741.38
221,606.87
3,875.82
909.89
41,758.19
41,860.70
27,608.98
25,155.93
82,560.76
51,464.43
100,870.95
279,378.51
105,941.69
939
431
1,089
820
557
796
377
2, 804
306
295
1,849
4,714
2,385
6,337
38,891
29,470
4, 951
15,160
4, 631
4,426
2,648
3,996
8,304
37,850
1,755
35,765
14,097
4,056
18,131
98,099
1,605
363
15,964
15,289
9,581
8,255
25,433
14,746
26,641
67,153
19,872
ALLOC. BOOK
RESERVE
I 4 I
1,050
482
1, 218
917
623
890
422
3,136
342
330
2,068
5,273
2, 668
7,088
43,500
32,963
5, 538
16,957
5,180
4, 951
2,962
4,470
9,288
42,336
1,963
40,004
15,768
4,537
20,280
109,726
1,795
406
17,856
17, 101
10,717
9,233
28,447
16,494
29,799
75,112
22,227
FUTURE BOOK
ACCRUALS
15 I
235
116
314
253
176
271
167
1, 315
147
157
1,006
2,736
1,431
3,932
25,000
19, 622
3,419
10,869
3,451
3,430
2,136
3,364
7,297
34,772
1, 691
36,146
14,978
4,542
21,449
122,961
2,274
549
25,990
26,853
18,273
17,180
58,241
37,544
76,116
218,235
89,012
REM.
LIFE
I 61
21.11
21. 43
21. 73
22.01
22.09
22.34
23.03
23.15
23.20
23.36
23.41
23.50
23.55
23.59
23. 64
23.68
23.72
23.76
23. 80
23.84
23.87
23.91
23.94
23.97
24. 01
24.04
24.07
24.10
24 .13
24.16
24.21
24.23
24.26
24.28
24.31
24.33
24.35
24.38
24.40
24.42
24. 4 6
ANNUAL
ACCRUAL
17 I
11
5
14
11
8
12
7
57
6
7
43
116
61
167
1,058
829
144
4 57
145
144
89
141
305
1,451
70
1,504
622
188
889
5,089
94
23
1,071
1,106
752
706
2,392
1,540
3,120
8, 937
3,639
~ EiannettF/eming IX-83 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 423 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
( 1 I
ACCRUED
(3)
HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -5
2011
2012
2013
2014
2015
74,095.39
97,709.68
52,465.24
52,063.86
157,491.78
1,875,509.37
MILNER DAM
11,789
12,507
4,969
3,071
3,238
586,405
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. -5
1992
1997
1999
26,686.60
12,783.88
8,755.88
48,226.36
NIAGARA SPRINGS HATCHERY
8, 904
3,586
2,252
14,742
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1984
198 6
1988
1992
1994
1995
1996
1999
2002
2004
2005
414.03
1,227.11
6,710.28
4,772.08
10,030.60
12,972.11
521.28
2,756.39
4,182.62
13,817.59
17,144.56
74,548.65
163
4 62
2,405
1,530
3,012
3,761
146
677
875
2,534
2,912
18,477
RESERVE
( 4)
13,186
13,989
5,558
3,435
3, 622
655,906
9,373
3,775
2, 371
15,518
267
757
3,939
2,506
4, 933
6,160
239
1, 109
1,433
4, 150
4,769
30,261
ACCRUALS
(5)
64,614
88,606
49,531
51,232
161,745
1,313,379
18,648
9,648
6,823
35,120
168
532
3,107
2,505
5,599
7,461
308
1,785
2,959
10,358
13,233
48,015
REM.
LIFE
( 6)
24.47
24. 4 9
24.51
24.53
24.54
45.88
46.66
46.95
46.68
47.14
47.58
4 8. 4 0
48.79
48.97
49.15
49.66
50.13
50. 43
50.57
ANNUAL
ACCRUAL
(7)
2, 641
3, 618
2,021
2,089
6,591
53,990
406
207
145
758
4
11
65
52
115
152
6
36
59
205
262
967
~ 6annettF/eming IX-84 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 424 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1)
ACCRUED
I 3)
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1956
1961
1966
1967
197 4
197 6
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
7,954.79
562.61
205.20
2,172.34
15,762.12
1,492.09
360.59
1,673.75
573.69
835.00
12,378.34
2,849.10
1,178.19
8,644.95
68,778.69
13,695.82
4,288.70
45,009.51
29,990.05
21,747.28
4,767.95
20,886.79
50,250.63
11,736.83
47,783.76
46,538.00
36,516.44
7,199.01
134,254.07
20,493.33
42,746.53
14,531.78
23,326.89
26,637.35
24,135.44
30,747.31
28,796.66
8,790.13
105,254.61
90,193.33
511,960.88
4,693
314
108
1,129
7, 424
681
159
726
244
349
5,072
1,144
463
3,327
25,875
5,030
1,537
15, 714
10,195
7,182
1,528
6,486
15,089
3,403
13,345
12,487
9,390
1,768
31,388
4,544
8,947
2,856
4,277
4,525
3,766
4,356
3,660
98 3
10,113
7,208
32,297
RESERVE
I 4)
5,595
374
129
1,346
8,850
812
190
865
2 91
416
6,046
1,364
552
3,966
30,846
5,996
1,832
18,733
12,154
8,562
1,822
7,732
17,988
4,057
15,909
14,886
11,194
2, 108
37,418
5,417
10,666
3,405
5,099
5,394
4,489
5, 193
4,363
1,172
12,056
8,593
38,501
ACCRUALS
(5)
2,758
216
87
935
7,700
7 55
189
892
312
4 61
6,951
1,628
685
5,111
41,372
8,384
2, 671
28,527
19,336
14,273
3,185
14,199
34,775
8,267
34,264
33,979
27,148
5,451
103,549
16,101
34,218
11,854
19,395
22,575
20,853
27,092
25,873
8,058
98,462
86,110
499,058
REM.
LIFE
I 61
37.78
39.70
41. 4 8
41. 82
44.03
44.60
45.16
45.43
45.69
45.94
46.20
46.44
46.68
46.91
47.14
47.37
47.58
47.80
48.00
48.21
48.40
4 8. 60
48.79
48.97
49.15
4 9. 32
49.49
49.66
49.82
49.98
50.13
50.28
50.43
50.57
50. 71
50.84
50.97
51.10
51. 23
51. 35
51. 47
ANNUAL
ACCRUAL
(7 I
73
5
2
22
175
17
4
20
7
10
150
35
15
10 9
878
177
56
597
403
296
66
2 92
713
169
697
689
549
110
2, 078
322
683
236
385
446
411
533
508
158
1, 922
1, 677
9,696
~ 6annettF/eming IX-85 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 425 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 11
ORIGINAL
COST
(21
CALCULATED
ACCRUED
(3)
HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
2013
2014
2015
183,426.55
79,037.15
84,528.77
l, 874,693.00
RAPID RIVER HATCHERY
8,426
2,219
7 98
285,225
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1964
197 4
1976
1978
1981
1984
1988
1992
1995
2002
2011
2014
2015
3,389.02
900.12
871.98
791. 78
2,267.08
3,003.57
697.56
11,318.42
1,303.15
2,918.57
16,657.89
2,756.17
2,733.18
49,608.49
AMERICAN FALLS
1, 828
424
398
349
94 8
1,181
250
3,628
378
611
1,331
77
26
ll, 429
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. -5
1919 629.23 508
1924 66.82 53
1925 30.84 24
1943 274.80 194
1950 942.06 636
1957 549.70 352
1958 581.37 370
1968 829.66 482
ALLOC. BOOK
RESERVE
I 4 I
i0,045
2,645
951
340,018
1, 801
418
392
344
934
1,163
246
3,574
372
602
1,311
76
26
11,258
502
52
24
192
629
348
366
477
FUTURE BOOK
ACCRUALS
( 5)
182,553
80,344
87,804
1,628,410
1,758
527
524
488
1,447
1,990
486
8,311
996
2,463
16,180
2,818
2,844
40,831
158
18
9
97
360
229
245
394
REM.
LIFE
( 6)
51. 58
51. 69
51. 80
40.78
44.03
4 4. 60
45.16
45.94
46.68
47.58
48.40
4 8. 97
50 .13
51. 35
51. 69
51.80
20.65
22.23
22.54
27.90
29.70
31. 30
31. 51
33.37
ANNUAL
ACCRUAL
I 7 I
3,539
1,554
1,695
32,179
43
12
12
11
31
43
10
172
20
49
315
55
55
828
8
l
3
12
7
8
12
~ EiannettFleming IX-86 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 426 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
12 I
AMERICAN FALLS
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT .. -5
1969
1971
1978
197 9
1980
1982
1984
198 9
1993
1994
1995
1996
1997
1999
2004
2005
2007
2008
2009
2011
2012
2013
279.65
306.12
1,336,376.17
8,976.64
990.18
321.36
1,739.28
813.58
14,687.31
31,541.83
185,881.49
2,985.64
51,432.19
10,368.55
34,352.32
112,265.70
6,954.05
137,162.78
1,799.88
795.18
158,252.34
32,546.78
2,134,733.50
BROWNLEE
161
172
688,576
4,560
495
156
815
344
5, 615
11,711
66,894
1,039
17,278
3,216
8,153
24,814
1,296
23,029
268
86
13,571
2,044
876,912
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1960
1961
1962
1969
1972
197 3
1974
1975
1976
1977
461,258.75
399.49
630.08
4,979.10
303.29
2,049.52
295.15
4 6. 7 9
5,995.16
549.65
260,676
223
348
2,520
147
980
139
22
2,737
247
ALLOC. BOOK
RESERVE
I 4 I
159
170
680,944
4,509
4 90
154
806
34 0
5,553
11,581
66, 153
1,027
17,086
3, 180
8,063
24,539
1,282
22,774
265
85
13,421
2,021
867,192
435,306
372
581
4,208
245
1,637
232
37
4, 57 i
412
FtJTtJRE BOOK
ACCRUALS
(5 I
134
151
722,251
4, 916
550
183
1,020
514
9,869
21,538
129,023
2,107
36, 917
7,707
28,007
93,340
6,020
121,247
1, 625
750
152,744
32,153
1,374,278
49,016
47
80
1, 020
73
515
78
12
1,724
165
REM.
LIFE
( 6)
33.53
33.84
34. 83
34.95
35.08
35.31
35.54
36.05
36.41
36. 4 9
36.57
36.65
36.73
36.88
37.22
37.28
37.40
37.46
37.52
37. 62
37. 67
37.72
39.32
39.70
40.06
42.48
43.43
43.73
44.03
44.32
44.60
44.88
ANNUAL
ACCRUAL
17 I
4
4
20,736
141
16
5
29
14
271
590
3,528
57
1,005
209
752
2,504
161
3,237
43
20
4, 055
852
38,284
1,247
1
2
24
2
12
2
39
4
~ EiannettF/eming IX-87 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 427 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11)
BROWNLEE
ORIGINAL
COST
12)
CALCULATED
ACCRUED
( 3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1980
1982
1984
198 5
1986
1988
1990
1991
1992
1994
1995
1996
1997
2000
2004
2005
2006
2007
2008
2010
2011
2012
2013
2014
2015
BLISS
2,336,863.41
1,151.47
559.04
8,469.77
15,921.79
6,229.64
4,260.94
112,746.57
14,234.34
2,217.19
8,059.59
15,086.02
2,550.54
7,334.02
68,378.65
22,149.50
1,048.95
138,306.58
375,512.19
499,977.91
64,049.41
14,392.12
91,829.74
340,893.44
412,727.34
5,041,457.14
995,076
472
220
3,259
5, 990
2,233
1,448
37,234
4, 563
666
2,337
4,213
684
1,715
12,538
3,763
164
19,595
47,732
48,041
5,119
908
4,218
9,571
3,896
1,483,694
INTERIM SURVIVOR CURVE .. IOWA 90-82
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1950
1952
1957
1964
1973
1982
1986
198,583.86
299.87
17 9. 69
1,331.17
2,344.69
4,260.33
2,574.63
160,945
241
142
1, 017
1,697
2, 851
1, 64 4
ALLOC. BOOK
RESERVE
( 4)
1,661,690
788
367
5,442
10,003
3,729
2, 418
62,178
7,620
1,112
3,903
7,035
1, 142
2,864
20,937
6,284
274
32, 722
79,708
80,224
8,548
1,516
7,044
15,983
6,506
2,477,639
145,580
218
128
920
1,535
2,579
1,487
FUTURE BOOK
ACCRUALS
(5)
792,017
421
220
3,451
6,715
2,812
2,056
56,206
7,326
1,216
4,560
8,805
1,536
4,837
50,860
16, 97 3
828
112, 500
314,580
444,753
58,704
13,595
89,378
341,955
426,858
2,815,891
62,933
97
60
478
927
1,895
1,216
REM.
LIFE
( 6)
45.69
46.20
46.68
46.91
47.14
47.58
48.00
48.21
48.40
48.79
48.97
49.15
4 9. 32
49.82
50.43
50.57
50. 71
50.84
50. 97
51. 23
51. 35
51. 4 7
51. 58
51.69
51. 80
16.69
16.80
17.05
17.35
17.65
17.88
17. 96
ANNUAL
ACCRUAL
17)
17,335
9
5
74
142
59
43
1, 166
151
25
93
179
31
97
1,009
336
16
2,213
6,172
8, 681
1,143
264
1,733
6,615
8,241
57,165
3,771
6
4
28
53
106
68
~ liannettFleming IX-88 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 428 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1)
BLISS
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1989
1991
1992
1993
1994
1997
1999
2000
2005
2006
2007
2012
2014
2015
CASCADE
1,610.13
2,653.41
2,770.11
9,807.48
2,251.08
5,686.88
7,063.06
14,875.79
224,829.62
54,241.21
224,026.20
24,352.68
14,947.24
3,890.93
802,580.06
985
1,571
1,611
5,592
1,258
2,955
3,460
7,049
84,584
19,136
73,299
4, 021
1, 165
106
375,329
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. -5
198 3
1984
1988
1989
1990
1991
1992
1993
1994
1996
1997
1999
2005
2007
994,971.42
1,752.01
957. 97
2,089.69
7,518.95
1,755.72
12,362.47
23,379.43
2,753.07
1,937.17
12,349.11
9,373.60
27,939.21
12,583.15
441,749
763
384
817
2,868
652
4,468
8,207
937
616
3,782
2,642
5,540
2,095
RESERVE
( 4)
8 91
1,421
1,457
5,058
1,138
2,673
3,130
6,376
76,509
17,309
66,301
3,637
1,054
96
339,498
466,955
807
406
8 64
3,032
689
4,723
8,675
990
651
3, 998
2,793
5, 856
2,215
ACCRUALS
I 5)
800
1,365
1,451
5,240
1,226
3,298
4,287
9,244
159,562
39,644
168,926
21,933
14,641
3,990
503,211
577,765
1,033
600
1,331
4,863
1, 154
8,258
15,873
1,900
1,383
8,969
7,050
23,480
10,998
REM.
LIFE
( 6)
18.02
18.05
18.07
18.09
18.10
18.15
18.18
18.19
18.25
18.26
18.27
18.33
18.34
18.35
39.83
39.98
40.55
40.68
40.81
40.94
41. 06
41. 18
41. 30
41. 53
41. 63
41. 84
42.40
42.57
ANNUAL
ACCRUAL
(7)
44
76
80
290
68
182
236
508
8,743
2,171
9,246
1,197
7 98
217
27,892
14,506
26
15
33
119
28
201
385
46
33
215
168
554
258
~ EiannettF/eming IX-89 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 429 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1)
CASCADE
12 I
ACCRUED
I 3 I
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. -5
2009
2014
2015
871.10
15,875.15
27,075.82
1,155,545.04
CLEAR LAKE
115
535
306
476,476
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. -5
1937
1957
1973
1983
1984
1988
1992
2005
2010
2014
2015
160.43
42.21
721.19
20.00
466.85
830.29
6,456.56
12,445.00
3,362.63
5,818.05
16,917.88
47,241.09
HELLS CANYON
145
37
591
15
357
611
4, 522
6,205
1,136
701
731
15,051
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1952
1967
197 4
1980
1981
1988
198 9
1990
1991
1993
113. 72
447,326.12
455.15
9,007.35
20,171.70
16,821.11
6,848.83
3,805.31
4,153.45
5,050.80
70
232,465
214
3,835
8,431
6,029
2,391
1,294
1,372
1,568
RESERVE
I 4 I
122
566
323
503,663
168
44
757
21
4 90
872
6,503
8,923
1, 634
1,008
1, 051
21,471
53
177,610
164
2,930
6,442
4, 606
1,827
989
1,048
1, 198
ACCRUALS
I 5)
7 93
16,103
28,106
709,659
277
4,145
1,897
5,101
16,713
28,132
66
292,082
314
6,528
14,739
13,056
5,364
3,007
3,313
4,105
REM.
LIFE
( 6)
42.73
43.09
43.16
11. 32
11. 38
11. 40
11. 42
11. 42
36.16
41. 82
44.03
45.69
45.94
47.58
47.80
48.00
48.21
48.60
ANNUAL
ACCRUAL
(7)
19
374
651
17,631
24
364
166
447
1,463
2,464
2
6,984
7
143
321
274
112
63
69
84
~ 6annettF/eming IX-90 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 430 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2)
HELLS CANYON
CALCULATED
ACCRUED
I 3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1995
1996
2005
2009
2010
2011
2012
2013
2014
2015
2,383.38
13,362.97
24,985.14
30,201.03
17,581.74
563,831.33
120,567.30
9,159.12
5,836.92
23,020.92
1,324,683.39
LOWER MALAD
691
3,732
4,244
3,377
1,689
45,059
7,606
421
164
217
324,869
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -5
194 B
1988
1992
2003
2007
2008
2009
2011
64,485.57
422.22
4,279.05
10,942.26
34,038.63
160,991.48
70,216.30
3,777.15
349,152.66
LOWER SALMON
52,225
259
2,449
4,487
10,862
47,046
18, 4 68
746
136,542
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
194 9
1957
1962
1966
1978
1979
167,047.82
1,095.71
242.42
914.43
500.95
2,108.34
135,830
8 65
187
691
34 8
1,454
ALLOC. BOOK
RESERVE
( 4)
528
2, 851
3,243
2,580
1,290
34,426
5, 811
322
125
166
248,210
43,589
216
2,044
3,745
9,066
39,267
15,414
623
113,964
117,071
746
161
596
300
1,253
FUTURE BOOK
ACCRUALS
(5)
1, 97 5
11,180
22,992
29,131
17,170
557,596
120,784
9,295
6,003
24,006
1,142,708
24, 121
227
2,449
7,744
26,675
129,774
58,313
3,343
252,646
58,329
405
93
365
226
961
REM.
LIFE
I 6)
4 8. 97
4 9 .15
50.57
51.10
51. 23
51. 35
51. 47
51. 58
51.69
51. 80
17.09
18.62
18.70
18.87
18.92
18. 93
18. 94
18. 96
16.64
17.05
17 .27
17.42
17.78
17. 81
ANNUAL
ACCRUAL
(7)
40
227
455
570
335
10,859
2,347
180
116
463
23,651
1,411
12
131
410
1, 410
6,855
3,079
17 6
13,484
3,505
24
5
21
13
54
~ Gannett Fleming IX-91 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 431 of 529
IDAHO POV/ER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I
LOWER SALMON
12 I
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1981
198 3
1988
1989
1990
1996
1997
2003
2006
2007
2009
2010
2011
2014
2015
MILNER
16,166.12
1,331.09
669.89
18,544.40
8,252.25
2,011.04
5,950.33
11,739.05
5,992.85
302.89
209,287.15
1,884.82
4,861.13
21,323.27
36,800.43
517,026.38
10,934
881
416
11,347
4, 969
1,073
3,092
4,917
2,114
99
56,476
448
987
1, 661
1,005
239,794
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. -5
1992
1993
1994
1995
1996
1997
1998
2000
2005
2009
2012
2014
2015
525,127.39
2,720.36
15,667.14
14,057.66
18,104.27
8,103.30
6,583.35
7,038.38
33,534.92
29,006.27
22,537.75
9,092.85
4,877.96
696,451.60
172,396
865
4, 824
4, 180
5, 187
2,232
1,739
1, 692
5,873
3, 351
1,474
264
49
204,126
RESERVE
I 4 I
9,424
759
359
9,780
4,283
925
2,665
4,238
1,822
85
48,676
386
851
1,432
866
206,677
165,481
830
4,630
4, 012
4,979
2,142
1,669
1,624
5,637
3,217
1,415
253
47
195,938
ACCRUALS
15)
7,550
638
345
9, 692
4,382
1, 187
3,583
8,088
4,470
233
171,075
1,593
4,253
20,958
37,774
336,201
385,903
2,026
11,820
10,748
14,031
6,366
5,243
5,766
29,574
27,240
22,250
9,294
5,075
535,336
REM.
LIFE
I 61
17.85
17.90
18.00
18.02
18. 04
18.13
18.15
18.23
18.26
18.27
18.30
18.31
18.32
18.34
18.35
46.89
47.07
47.24
4 7. 41
47.57
47.73
47.88
48.18
48.86
49.34
49.67
4 9. 87
49.97
ANNUAL
ACCRUAL
(7)
423
36
19
538
243
65
197
444
245
13
9,348
87
232
1,143
2,059
18,714
8,230
43
250
227
295
133
110
120
605
552
448
186
102
11,301
~ 6annettFleming IX-92 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 432 of 529
IDAHO POWER COMPANY
ACCOONT 335 MISCELLANEOOS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I l)
ORIGINAL
COST
(2)
OXBOW HATCHERY
CALCULATED
ACCRUED
I 3 I
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1988
1992
1996
2002
2011
2015
OXBOW
572.70
4,934.87
7,360.10
2,557.31
2,361.91
5,084.69
22,871.58
205
1,582
2,056
535
189
48
4, 615
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1931
194 6
1961
1962
1963
1966
1967
1968
1969
1971
1972
1973
1976
1977
1978
1980
1981
1983
1984
1985
1986
198 8
198 9
1990
1991
1993
70.14
207.87
323,707.10
2,031.37
448.00
108.00
1,626.16
106.56
1,065.75
4 71. 03
98.57
864.69
1,470.14
166.90
6,603.51
2,033.77
5,040.87
5,158.41
3,969.69
794.12
12,256.65
9,384.26
20,358.47
9,203.62
1,129.36
173.43
51
135
180,864
1, 122
245
57
845
55
539
232
48
414
671
75
2,915
866
2,107
2,072
1, 561
306
4, 611
3, 364
7, 108
3, 129
373
54
ALLOC. BOOK
RESERVE
( 4 I
185
1,424
1,851
482
170
43
4, 154
52
138
184,888
1,147
250
58
8 64
56
551
237
49
423
686
77
2, 980
885
2, 154
2,118
1,596
313
4, 714
3,439
7,266
3,199
381
55
FUTURE BOOK
ACCRUALS
( 5)
41 7
3,758
5,877
2,204
2,310
5,296
19,861
22
80
155,005
986
220
55
844
56
568
257
54
485
858
99
3,954
1,250
3,139
3,298
2,572
521
8, 156
6, 415
14,110
6,465
805
127
REM.
LIFE
I 61
47.58
48.40
4 9 .15
50.13
51. 35
51. 80
27.00
33. 62
39.70
40.06
40.43
41. 4 8
41. 82
42.15
42.48
43.12
43.43
43.73
4 4. 60
44.88
45.16
45.69
4 5. 94
4 6. 4 4
46.68
4 6. 91
47.14
47.58
47.80
48.00
48.21
48.60
ANNUAL
ACCRUAL
17 I
9
78
120
44
45
102
398
1
2
3, 904
25
5
1
20
1
13
6
1
11
19
2
88
27
68
71
55
11
173
135
295
135
17
3
~ Gannett Fleming IX-93 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 433 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
( 6)
YEAR
{ 1)
OXBOW
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1994
1995
1996
1997
1998
2000
2001
2003
2005
2006
2007
2009
2010
2012
2014
6,728.09
13,834.18
224,376.14
46,667.53
7,422.57
3,090.06
53,609.82
16,633.37
2,607.44
1,571.02
60,860.40
25,357.07
9,345.05
2,811.14
101,143.34
984,605.66
2,020
4,011
62,664
i2,522
1,909
722
11,887
3,269
443
245
8, 622
2,835
898
177
2,840
328,883
PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1978
1984
2002
2011
2013
2014
2015
66.23
162.12
2,803.99
19,024.13
1,282.84
28,549.81
2,813.67
54,702.79
PAHSIMEROI TRAPPING
29
64
587
1,520
59
802
27
3,088
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1951
1978
484.49
281.82
301
124
RESERVE
( 4)
2,065
4, 100
64,058
12,801
1, 951
738
12,151
3,342
453
250
8,814
2,898
918
181
2,903
336,200
18
40
366
949
37
501
17
1, 928
487
201
ACCRUALS
( 5)
5,000
10,426
171,537
36,200
5,842
2,506
44,139
14, 123
2,285
1,399
55,090
23,727
8,894
2,771
103,297
697,636
51
130
2,578
19,026
1,310
29,477
2,937
55,510
48.79
4 8. 97
49.15
49.32
4 9. 4 9
49.82
49.98
50.28
50.57
50. 71
50.84
51.10
51. 23
51. 4 7
51.69
45.16
46.68
50 .13
51. 35
51. 58
51. 69
51. 80
21 35.74
95 45.16
ANNUAL
ACCRUAL
(7)
102
213
3,490
734
118
50
883
281
45
28
1,084
4 64
174
54
1,998
14,807
1
3
51
371
25
570
57
1, 078
1
2
~ 6annettF/eming IX-94 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 434 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
(6)
YEAR
11 I 12 I
PAHSIMEROI TRAPPING
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. -5
1984
1987
198 8
1991
1992
1995
1996
1999
162.12
1,269.56
1,213.21
680.64
748.14
1,427.25
1,315.31
7,785.98
15,368.52
SHOSHONE FALLS
64
466
435
225
240
414
367
1, 912
4,548
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1921
1924
1925
1926
1928
1930
194 5
1957
1964
1966
1978
198 3
1987
1988
1989
1994
1995
1996
1997
1999
2000
2004
2005
2006
23,246.46
199.24
164.66
43.70
109.48
65.57
110. 59
241.65
1,149.34
160. 4 9
1,137.77
3,305.98
827.98
581. 11
854.19
2,519.27
6,266.51
10,942.47
20,250.89
7,038.38
7,560.51
102,273.16
3,630.65
1,545.93
20,334
173
143
38
94
56
91
191
878
121
792
2,189
522
361
523
1,407
3,423
5,837
10,522
3,448
3,583
40,740
1,366
545
RESERVE
I 4 I
104
755
704
364
389
670
594
3,096
7,365
19,322
164
136
36
89
53
86
181
834
115
753
2,080
496
343
4 97
1,337
3,253
5,547
9,999
3,276
3,405
38,713
1,298
518
ACCRUALS
15 I
67 46.68
578 47.37
569 47.58
350 48.21
397 48.40
828 48.97
787 49.15
5,079 49.66
8,772
5,086
45
37
10
26
16
30
72
372
54
442
1,391
373
267
400
1,308
3,327
5,943
11,265
4,114
4,534
68,674
2,514
1, 105
14.33
14.64
14.74
14. 84
15.03
15.22
16.39
17.05
17.35
17.42
17.78
17. 90
17. 98
18.00
18.02
18.10
18.12
18.13
18.15
18.18
18.19
18.24
18.25
18.26
ANNUAL
ACCRUAL
I 7 I
1
12
12
7
8
17
16
102
178
355
3
3
1
2
1
2
4
21
3
25
78
21
15
22
72
184
328
621
226
249
3,765
138
61
~ 6annettF/eming IX-95 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 435 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
YEAR
( 1 I
ACCRUED RESERVE
I 3 I I 4 I
SHOSHONE FALLS
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
2007
2009
2010
2012
2014
STRIKE
3,356.11
6,739.43
111,283.14
34,795.87
26,448.61
376,849.14
1,098
1,819
26,460
5,745
2, 061
134,560
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1950
1952
1954
1956
1961
1962
1963
1964
1965
1966
197 5
1978
1980
1981
1982
1988
1991
1992
1993
1994
1995
1997
1999
2000
2002
2003
2005
110.42
202,892.52
701.17
330.17
66.83
4 93. 8 8
971. 13
698.44
402.65
1,445.75
455.26
1,544.74
9,340.75
1,773.80
2,552.90
2,042.71
6,003.33
9,740.31
8,758.12
4,827.29
11,877. 77
18,076.83
2,695.84
4,918.55
50,025.45
12,842.94
272,103.56
89
163,280
560
262
52
381
746
534
306
1,093
325
1,075
6,380
1,200
1,709
1,269
3,555
5, 664
4, 994
2,697
6,488
9,393
1, 321
2,331
21,921
5,380
102,369
1,043
1,729
25,144
5,459
1, 958
127,866
83
152,710
524
245
49
356
698
499
286
1,022
304
1,005
5,967
1,122
1,598
1, 187
3,325
5,297
4,671
2,522
6,068
8,785
1,235
2,180
20,502
5,032
95,742
FUTURE BOOK
ACCRUALS
(5)
2, 481
5,348
91,704
31,076
25,813
267,826
33
60,327
212
102
22
162
322
234
137
496
174
617
3, 841
740
1,082
958
2, 979
4, 930
4,525
2,546
6,404
10,196
1,595
2, 984
32,025
8,453
189,967
REM.
LIFE
I 6)
18.27
18.30
18.31
18.33
18.34
16.69
16.80
16.91
17. 01
17. 23
17.27
17. 31
17.35
17.39
17.42
17.70
17.78
17.83
17.85
17.88
18.00
18.05
18.07
18.09
18.10
18.12
18.15
18.18
18.19
18.22
18.23
18.25
ANNUAL
ACCRUAL
I 7 I
136
292
5,008
1,695
1,407
14,738
2
3,591
13
6
1
9
19
13
8
28
10
35
215
41
61
53
165
273
250
141
353
562
88
164
1,758
4 64
10,409
~ liannettF/eming IX-96 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 436 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I l I
STRIKE
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
SWAN FALLS
17,139.48
15,399.32
42,018.92
26,148.86
9,490.13
67,457.45
21,362.50
27,369.21
68,809.68
33,962.73
956,851.39
6,047
5,039
12,586
7,056
2,256
13,692
3,527
3,388
5,361
928
405,254
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -5
1928
1938
1947
1956
197 5
1984
1987
198 9
1990
1994
1995
1996
1997
2000
2002
2003
2006
2007
2010
362. 99
162. 66
535.22
166.26
997.53
3,338.59
1,755.14
7,086.27
7,104.56
951,076.34
103,984.20
4,168.65
268,947.66
6,098.61
2,477.19
1,767.04
12,091.94
1,710.47
4,669.88
296
128
404
120
627
1,884
94 4
3,678
3,617
442,004
47,064
1,834
114,695
2,334
867
587
3,308
430
832
ALLOC. BOOK
RESERVE
I 4 I
5,656
4,713
11,771
6,599
2,110
12,806
3,299
3, 169
5, 014
8 68
379,020
251
108
342
102
531
1,596
799
3, ll5
3,063
374,340
39,859
1,553
97,137
1,977
7 34
4 97
2,802
364
705
FUTURE BOOK
ACCRUALS
15 I
12,341
11,456
32,349
20,857
7,855
58,025
19,132
25,569
67,236
34,793
625,674
130
62
220
73
516
1, 910
1,043
4,326
4,396
624,290
69,324
2,824
185,258
4,427
1,867
1,358
9,895
1,432
4, 199
REM.
LIFE
I 61
18. 26
18.27
18.29
18.30
18.31
18.32
18.33
18.33
18.34
18.35
19.31
20. 96
22.20
23.22
24. 71
25.18
25.32
25.40
25.44
25.59
25.62
25.65
25.69
25.78
25.84
25.86
25.94
25.97
26.03
ANNUAL
ACCRUAL
17 I
676
627
1,769
1,140
429
3,167
1,044
1,395
3,666
1,896
34,541
7
3
10
3
21
76
41
170
173
24,396
2,706
llO
7,211
172
72
53
381
55
161
~ EiannettF/eming IX-97 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 437 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
I 6)
YEAR
I 1 I
SWAN FALLS
I 2 I
ACCRUED
(3)
INTERIM SURVIVOR CURVE. . IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. -5
2011
2013
2014
36,183.51
111,030.16
209,005.79
1,734,720.66
TWIN FALLS
5,435
9,892
11,541
652,521
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -5
1938
1943
1944
1947
194 9
1950
1957
1980
1988
198 9
1993
1994
1995
1996
1997
2002
2009
2011
2013
25,328.19
140.81
888.72
98.75
2,814.79
250.08
194.24
335. 04
6,921.92
931.82
6,886.89
587.13
4,184.40
13,789.43
11,178.72
12,711.09
16,615.54
86,455.20
151,542.03
341,854.79
TWIN FALLS ( NEvl I
20,135
110
690
76
2, 141
189
142
205
3,775
4 99
3,396
283
1,963
6,291
4,948
4, 642
3,571
13,756
14,353
81,165
INTERIM SURVIVOR CURVE. . IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -5
1995
2000
311,667.53
29,280.51
146,196
11,673
RESERVE
I 4 I
4,603
8,378
9,774
552,630
13,837
76
474
52
1,471
130
98
141
2,594
343
2,334
194
1,349
4, 323
3,400
3,190
2,454
9,453
9,863
55,777
136,237
10,878
ACCRUALS
(5)
33,390
108,204
209,682
1,268,827
12,758
72
459
51
1,484
133
106
211
4,674
635
4,897
422
3,045
10,156
8,337
10,157
14,992
81,325
149,256
303,171
26. 06
26 .10
26.12
20.01
20.65
20.77
21.11
21. 33
21. 43
22.09
23.55
23.87
23.91
24.04
24.07
24.10
24 .13
24. 16
24.28
24.44
24.47
24.51
191,014 24.10
19,867 24.23
ANNUAL
ACCRUAL
17 I
1,281
4,146
8,028
49,276
638
3
22
2
70
6
5
9
196
27
204
18
12 6
421
345
418
613
3,323
6,090
12,536
7, 92 6
820
~ EiannettF/eming IX-98 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 438 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 l
ORIGINAL
COST
(2)
TWIN FALLS (NEW)
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. -5
2002
2005
2013
121,802.59
3,126.99
6,651.50
472,529.12
THOUSAND SPRINGS
44,486
963
630
203,948
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. -5
1921
1925
1926
1929
1953
1954
1957
1959
1964
1974
1978
1982
198 8
1990
1993
1996
2009
2014
9,337.76
118.90
78.03
109.12
63.53
73.26
214.54
31.78
4,925.39
369.69
404.74
1,607.27
1,359.29
6,521.26
21,275.70
910.94
247,986.35
70,012.69
365,400.24
UPPER MALAD
8,359
106
69
96
53
61
17 6
26
3, 937
280
2 98
1,144
905
4,225
13,123
529
76,421
6,429
116,237
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -5
194 8
1957
198 6
53,431.25
54.51
696. 8 5
43,273
43
439
ALLOC. BOOK
RESERVE
I 4 I
41,456
897
587
190,055
9,805
125
82
115
67
77
225
33
5,172
388
425
1, 688
1,427
6,688
20,775
837
120,980
10,178
179,086
26,836
27
272
FUTURE BOOK
ACCRUALS
(5 I
86,437
2,386
6,397
306,101
REM.
LIFE
I 61
24.28
24.35
24.51
159 15.13
1,565 15.17
119 15.20
139,406 15.31
63,336 15. 34
204,584
29,267 17.09
31 17.60
459 18.58
ANNUAL
ACCRUAL
(7)
3,560
98
261
12, 665
11
103
8
9, 106
4, 129
13,357
1,713
2
25
~ EiannettF/eming IX-99 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 439 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2)
UPPER MALAD
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. -5
1988
198 9
1992
2009
2013
2014
422.22
14,128.43
3,686.93
5,560.82
2,500.00
138,678.80
219,159.81
UPPER SALMON A
259
8,519
2,110
1,463
300
10,462
66,868
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1937
194 6
1957
1968
1989
1990
1991
1992
1995
1999
2003
2005
2007
2009
2012
2013
2014
2015
4,466.75
50,210.16
65.91
80. 80
3,400.03
694.83
7,284.28
2,565.38
2,273.69
7,038.38
9,614.49
9,254.99
33,181.21
8,070.01
21,515.92
92,748.08
6,823.03
9,984.31
269,272.25
3,764
41,232
52
60
2,081
418
4,314
1,492
1,242
3,448
4,027
3,482
10,857
2, 1 78
3,552
11,482
532
273
94,486
ALLOC. BOOK
RESERVE
( 4 I
161
5,283
1, 309
907
186
6,488
41,468
3,362
36,831
46
54
1,859
373
3, 854
1,333
1, 109
3,080
3,597
3,110
9,698
1,946
3,173
10,256
475
244
84,401
l:UTlJRE BOOK
ACCRUALS
( 5)
283
9,552
2,563
4, 932
2,439
139,125
188,650
1,328
15,890
23
31
1,711
356
3,795
1, 361
1,278
4, 310
6,498
6,607
25,142
6,528
19,419
87,129
6, 68 9
10,240
198,335
REM.
LIFE
( 6)
18.62
18. 64
18.70
18.94
18. 98
18.99
15.82
16.45
17.05
17. 4 9
18.02
18.04
18.05
18.07
18.12
18.18
18.23
18.25
18.27
18.30
18.33
18.33
18.34
18.35
ANNUAL
ACCRUAL
(7 I
15
512
137
260
129
7,326
10, 119
84
966
1
2
95
20
210
75
71
237
356
362
1,376
357
1,059
4,753
365
558
10,947
~ Gannett Fleming IX-100 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 440 of 529
IDAHO POWER COMPANY
ACCOUNT 335 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCOLATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 i
ORIGINAL
COST
(2)
OPPER SALMON B
CALCOLATED
ACCRUED
I 3)
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1947
194 9
198 9
2001
2005
2007
2012
2014
86,388.08
1,487.44
1,595.84
65,664.60
21,634.36
38,137.32
17,860.72
9,660.99
242,429.35
UPPER SALMON COMMON
70,709
1,209
977
29,990
8, 139
12,478
2,949
753
127,204
INTERIM SURVIVOR CURVE .. IOWA 90-R2
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. -5
1974
2005
202.47
1,727.90
1,930.37
22,050,002.40
145
650
795
7,273,243
ALLOC. BOOK
RESERVE
I 4 I
67,076
1,147
927
28,449
7,721
11,837
2,797
714
120,668
57
253
310
8,108,141
FOTURE BOOK
ACCRUALS
(5)
23,632
415
749
40,499
14,995
28,207
15,956
9,430
133,883
REM.
LIFE
I 61
16.52
16.64
18. 02
18.20
18.25
18.27
18.33
18.34
156 17.68
1,561 18.25
1,717
15,044,364
ANNUAL
ACCRUAL
(7)
1,431
25
42
2,225
822
1,544
870
514
7,473
9
86
95
481,516
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31. 2 2 .18
~ EiannettF/eming IX-101 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 441 of 529
YEAR
I l i
IDAHO POWER COMPANY
ACCOUNT 335.1 MISCELLANEOUS POWER PLANT EQUIPMENT -EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4)
FUTURE BOOK
ACCRUP.LS
(5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. 15-SQUARE
NET SALVAGE PERCENT .. 0
1997
2002
2004
2005
2008
2009
2010
2011
2013
2015
3,118.64
8,036.74
1,105.18
9,355.05
2,828.67
2,693.77
34,469.99
16,370.81
1,517.73
8,240.99
87,737.57
3,119
7,233
847
6,549
1, 414
1,167
12,639
4, 911
253
275
38,407
3, 119
6,144
719
5,563
1,201
991
10,737
4,172
215
233
33,094
1,893
386
3,792
1,628
1,703
23,733
12,199
1, 303
8,008
54,644
1. 50
3.50
4.50
7.50
8.50
9.50
10.50
12.50
14.50
ANNUAL
ACCRUAL
(7)
1,262
110
843
217
200
2,498
1,162
104
552
6, 94 8
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7. 9 7. 92
~ EiannettF/eming IX-102 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 442 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 335.2 MISCELLANEOUS POWER PLANT EQUIPMENT -FURNITURE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12 I
CALCULATED ALLOC. BOOK FUTURE BUOK
ACCRUED
I 31
RESERVE
I 4 I
ACCRUALS
15 I
REM.
LIFE
(6)
SURVIVOR CURVE .. 20-SQUARE
NET SALVAGE PERCENT .. 0
1987
1991
1992
1993
1994
1995
1996
1997
1999
2000
2004
2005
2013
346.08
5,573.64
12,491.01
45,757.25
37,648.03
83,206.73
95,801.64
12,363.05
12,100.73
677.67
1,845.15
56,385.47
2,147.75
366,344.20
346
5,574
12,491
45,757
37,648
83,207
93,407
11,436
9, 983
525
1,061
29,602
2 68
331,305
346
5,574
12,491
45,757
37,648
83,207
95,802
12,363
11,175
588
1, 188
33,138
300
339,577
926 3.50
90 4.50
657 8.50
23,247 9.50
1,848 17.50
26,767
ANNUAL
ACCRUAL
17 I
265
20
77
2,447
106
2,915
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9. 2 0. 80
~ EiannettF/eming IX-103 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 443 of 529
YEAR
( 1 I
IDAHO POWER COMPANY
ACCOUNT 335.3 MISCELLANEOUS POWER PLANT EQUIPMENT -COMPUTER
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
I 3 I I 4 I
FUTURE BOOK
ACCRUALS
I 5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. 5-SQUARE
NET SALVAGE PERCENT .. 0
2003 11,035.22 11,035 11,035
2006 5,736.34 5,736 5,736
2009 91,339.57 91,340 91,340
2010 5,336.98 5,337 5,337
2011 26,330.76 23,698 19,630 6,701 0.50
2012 32,569.16 22,798 18,884 13,685 1. 50
2013 69,578.00 34,789 28,817 40,761 2.50
2015 46,229.38 4, 623 3,829 42,400 4. 50
288,155.41 199,356 184, 608 103,547
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.5
ANNUAL
ACCRUAL
(7)
6,701
9,123
16,304
9,422
41,550
14.42
~ EiannettF/eming IX-104 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 444 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11)
ORIGINAL
COST
12)
MILNER DAM
CALCULATED
ACCRUED
13)
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 6-2067
NET SALVAGE PERCENT .. 0
1992 12,737.21
12,737.21
NIAGARA SPRINGS HATCHERY
4,165
4, 165
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1966 46,667.72
46,667.72
RAPID RIVER HATCHERY
26,413
26,413
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT. . 0
1964
1965
3,241.03
3,956.36
7,197.39
AMERICAN FALLS
1,895
2,277
4,172
INTERIM SURVIVOR CURVE. . IOWA 8 5-R4
PROBABLE RETIREMENT YEAR .. 2-2055
NET SALVAGE PERCENT .. 0
197 8
1980
1981
302,946.18
3,386.40
532,943.29
839,275.87
154,033
1, 668
258,009
413,710
ALLOC. BOOK
RESERVE
14 l
4,274
4,274
46,668
4 6, 6 68
3,241
3, 956
7, 197
198,537
2,150
332,554
533,241
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
16)
8,463 48.14
8,463
104,409
1,236
200,389
306,035
35. 76
36.18
36.38
ANNUAL
ACCRUAL
17)
176
17 6
2,920
34
5, 508
8,462
~ EiannettF/eming IX-105 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 445 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
(6)
YEAR
( 1)
BROWNLEE
(2 I
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1960
1965
1980
2015
BLISS
274,510.29
16,406.90
227,526.95
10,920.13
529,364.27
170,759
9,441
98,560
99
278,859
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1950
1991
1993
1994
CASCADE
29,776.21
225,571.14
35,232.85
195,896.44
486,476.64
23,655
128,508
19,329
105,253
276,745
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2061
NET SALVAGE PERCENT .. 0
1983 122,668.04
122,668.04
CLEAR LAKE
53,790
53,790
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 6-2027
NET SALVAGE PERCENT .. 0
1955
1964
5,744.89
5,352.41
11,097.30
4,845
4,386
9,231
RESERVE
I 4 I
203,763
11,266
117,609
118
332,756
25,094
136,328
20,505
111,658
293,586
57,663
57,663
5,745
5,288
11,033
ACCRUALS
(5)
70,748
5, 141
109,918
10,802
196,608
32.05
35.85
45.81
54. 41
4,682 15.95
89,243 18. 46
14,728 18.48
84,238 18.49
192,891
65,005 41. 22
65,005
64 11.13
64
ANNUAL
ACCRUAL
(7 I
2,207
143
2,399
199
4,948
294
4, 834
797
4, 556
10,481
1,577
1,577
6
6
~ EiannettF/eming IX-106 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 446 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
12 I
HELLS CANYON
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1967
2010
819,191.89
103,589.38
922,781.27
LOWER MALAD
455,856
9,574
465,430
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. 0
1948
1985
1991
25,560.48
199,373.45
19,631.52
244,565.45
LOWER SALMON
20,373
122,605
11,012
153, 990
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1919
194 9
1966
1984
198 9
MILNER
1,361.60
2,023.78
6,090.37
76,017.96
3,199.33
88,693.04
1,235
1, 615
4,469
47,960
1,885
57,164
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 11-2068
NET SALVAGE PERCENT .. 0
1992
1995
487,016.63
2,122.87
489,139.50
156,902
617
157,519
ALLOC. BOOK
RESERVE
( 4 I
582,796
12,240
595,036
21,649
130,287
11,702
163,638
1,348
1,762
4,877
52,334
2,057
62,378
162,497
639
163,136
tUTURE BOOK
ACCRUALS
I 5 l
REM.
LIFE
I 61
236,396 37. 35
91,349 54.01
327,745
3,911
69,087
7,930
80,927
14
261
1,214
23,683
1,142
26,315
16.04
19.01
19.12
7.90
15.80
17.58
18.34
18. 4 3
324,520 49.19
1,484 49. 90
326,004
ANNUAL
ACCRUAL
(7)
6,329
1,691
8,020
244
3, 634
415
4,293
2
17
69
1,291
62
1,441
6,597
30
6, 627
~ EiannettF/eming IX-107 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 447 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK
YEAR
I 1 I
ACCRUED RESERVE
( 3 I I 4 I
OXBOW HATCHERY
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1961
OXBOW
3,070.44
3,070.44
1,882
1, 882
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1961 543,934.95 333,356
1962 4,870.64 2,939
1963 17,036.77 10,122
2014 20,033.31 538
585,875.67 346,955
PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1966 15,308.71 8,665
1981 1,041.65 441
1988 10,152.38 3,614
26,502.74 12,720
PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 1-2071
NET SALVAGE PERCENT .. 0
1969 13,065.48 7,022
1981 2,546.87 1,079
15,612.35 8, 101
~ EiannettFleming
3,070
3,070
334,261
2,947
10,149
539
347,897
11,719
596
4,888
17,203
13,065
2,547
15,612
IX-108
FUTURE BOOK
ACCRUALS
(5 I
209,674
1, 924
6,887
19,494
237,979
3,590
445
5,265
9,300
REM.
LIFE
( 6)
32.81
33.58
34. 34
54.34
36.60
46.34
4 9. 4 0
ANNUAL
ACCRUAL
(7)
6,391
57
201
359
7,008
98
10
107
215
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 448 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS Of DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
(2 I
SHOSHONE FALLS
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1919
1921
1988
STRIKE
1,013.61
29,476.96
20,892.83
51,383.40
919
26,557
12,496
39,972
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1952
1979
1988
2003
2007
2014
155,421.37
20,776.00
8,167.40
16,738.82
9,311.79
1,392,452.69
1,602,868.07
SWAN FALLS
122,363
13,826
4,885
6,735
2, 925
104,016
254,750
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 8-2042
NET SALVAGE PERCENT .. 0
1928
1984
1994
1995
6,433.83
747,680.61
81,828.67
3.04
835,946.15
5,588
408,421
36,682
1
450,692
ALLOC. BOOK
RESERVE
I 4)
1,002
28,962
13,628
43,592
7,505
848
300
413
179
6,380
15,625
5,675
414,805
37,255
1
457,737
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
(6)
11 7. 90
515 8.41
7,265 18.42
7,791
147,916
19,928
7,868
16,326
9, 132
1,386,073
1,587,243
758
332,875
44,573
2
378,209
16.25
18.21
18.42
18.55
18.56
18.58
11.17
26.00
2 6. 4 0
26. 42
ANNUAL
ACCRUAL
(7)
1
61
394
456
9,103
1, 094
427
880
4 92
74,600
86,596
68
12,803
1, 688
14,559
~ fiannettF/eming IX-109 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 449 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK
YEAR
( l I
ACCRUED RESERVE
(2 I ( 3 I ( 4 I
TWIN FALLS
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. 0
1938
1956
1987
1991
22,943.23
844.99
864,397.21
5,588.07
893,773.50
TWIN FALLS I NEW I
18,814
615
463,300
2,778
485,507
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 12-2040
NET SALVAGE PERCENT .. 0
1995 1,023,829.64
1,023,829.64
THOUSAND SPRINGS
462,822
462,822
INTERIM SURVIVOR CURVE .. IOvlA 85-R4
PROBABLE RETIREMENT YEAR .. 6-2031
NET SALVAGE PERCENT .. 0
1919
1921
198 9
1991
1993
2010
2011
2014
2015
2,037.02
13,288.62
11,293.65
3,748.84
22,542.33
29,108.02
590,697.52
8,752.19
31,842.99
713,311.18
UPPER MALAD
1, 855
12,031
7, 134
2,298
13,359
7, 627
132, 972
772
995
179,043
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. 0
1948
198 6
15,773.68
36,404.18
12,573
22,094
18,487
604
455,237
2,730
477,057
432,124
432,124
2,037
13,289
11,294
3,749
22,542
15,881
276,881
1,607
2,072
349,352
7, 654
13,450
FUTURE BOOK
ACCRUALS
(5 I
4,457
241
409,161
2,858
416,716
REM.
LIFE
I 61
15 .13
21. 20
24.57
24.71
591,706 24. 80
591,706
13,227
313,817
7,145
29,771
363,959
15. 4 9
15. 4 9
15.50
15.50
8,120 16.04
22,954 19.03
ANNUAL
ACCRUAL
(7 I
295
11
16,653
116
17,075
23,859
23,859
854
20,259
4 61
1, 921
23,495
506
1,206
~ 6annettF/eming IX-110 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 450 of 529
IDAHO POWER COMPANY
ACCOUNT 336 ROADS, RAILROADS AND BRIDGES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(21
CALCULATED ALLOC. BOOK FlJTURE BOOK REM.
LIFE
I 61
YEAR
I 1 I
UPPER MALAD
ACCRUED
13 I
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 3-2035
NET SALVAGE PERCENT .. 0
1991
2012
2015
7,939.82
5,122.13
1,233,065.97
1,298,305.78
OPPER SALMON A
4,454
788
31,234
71,143
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1991 1,650.89
1,650.89
OPPER SALMON COMMON
941
941
INTERIM SURVIVOR CURVE .. IOWA 85-R4
PROBABLE RETIREMENT YEAR .. 7-2034
NET SALVAGE PERCENT .. 0
1937
194 0
1947
1951
9,578.80
55.47
17,097.18
977.02
27,708.47
10,880,501.98
8, 085
46
13,765
773
22,669
4,238,385
RESERVE
I 4 I
2,711
480
19,014
43,310
1,004
1,004
9,579
55
17,097
977
27,708
4,501,897
ACCRUALS
(51
5,228
4, 642
1,214,052
1,254,996
19.12
19.24
19.24
647 18.46
647
6,378,603
ANNUAL
ACCRUAL
( 7)
273
241
63,100
65,326
35
35
284,655
COMPOSITE REMAINING LIFE AND ANNOAL ACCRUAL RATE, PERCENT .. 22. 4 2. 62
~ 6annettF/eming IX-111 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 451 of 529
IDAHO POWER COMPANY
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I 12 I
SALMON DIESEL
ACCRUED
I 31
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 6-2012
NET SALVAGE PERCENT .. 0
1967
1972
1987
2,587.29
1,427.85
7,943.94
11,959.08
2,587
1,428
7,944
11, 95 9
EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 6-2036
NET SALVAGE PERCENT .. 0
2001
2002
2004
2012
2013
2015
3,922,174.30
325,945.68
28,712.80
32,859.47
12,082.59
371,789.53
4,693,564.37
BENNETT MOUNTAIN
l, 624,918
129,420
10,319
4,792
1,313
8, 852
1,779,614
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 6-2041
NET SALVAGE PERCENT .. 0
2005
2007
2008
2009
2012
2013
2014
1,012,940.68
395,175.75
47,436.37
2,750.48
39,594.33
178,703.65
11,840.42
1,688,441.68
~ liannettF/eming
295,444
98,794
10,781
559
4,779
15,956
658
426,971
RESERVE
( 4 I
2,587
1,428
7, 944
11, 95 9
1,398,287
111,369
8, 880
4, 124
1,130
7, 61 7
1,531,407
301,011
100,656
10,984
570
4,869
16,257
670
435,017
IX-112
ACCRUALS
I 51
2,523,887
214,576
19,833
28,736
10,953
364,172
3,162,157
711,929
294,520
36,452
2, 181
34,725
162,447
11,170
1,253,425
REM.
LIFE
( 6)
20.50
20.50
20.50
20.50
20.50
20.50
25.50
25.50
25.50
25.50
25.50
25.50
25.50
ANNUAL
ACCRUAL
(7 I
123,116
10,467
967
1,402
534
17,764
154,250
27,919
11,550
1,429
86
1,362
6,370
438
49,154
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 452 of 529
IDAHO POWER COMPANY
ACCOUNT 341 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK REM.
LIFE
I 61
YEAR
I 1 I
ACCRUED
13 I
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008 1,394,160.15
1,394,160.15
LANGLEY GULCH
298,755
298,755
INTERIM SURVIVOR CURVE .. SQUARE
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2012 4,743,282.80
2013 12,512.44
2014 129,228,810.34
2015 938,334.20
134,922,939.78
142,711,065.06
448,667
869
5,538,747
13,803
6,002,086
8,519,385
RESERVE
I 4 I
401,289
401,289
972,798
1,884
12,009,095
29,928
13,013,705
15,393,377
ACCRUALS
(5)
992,871 27.50
992,871
3,770,484
10,628
117,219,716
908,407
121,909,235
127,317,688
33.50
33.50
33.50
33.50
ANNUAL
ACCRUAL
17 I
36,104
36,104
112,552
317
3,499,096
27,117
3,639,082
3,878,590
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.8 2.72
~ EiannettF/eming IX-113 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 453 of 529
IDAHO POWER COMPANY
ACCOUNT 342 FUEL HOLDERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
12 I I 31
SALMON DIESEL
INTERIM SURVIVOR CURVE .. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR .. 6-2012
NET SALVAGE PERCENT .. 0
1959
1994
28,502.96
32,803.43
61,306.39
28,503
32,803
61,306
EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE .. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR .. 6-2036
NET SALVAGE PERCENT .. 0
2001
2012
l, 433,423.71
7,924.49
1,441,348.20
BENNETT MOUNTAIN
608,359
1, 162
609,521
INTERIM SURVIVOR CURVE .. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR .. 6-2041
NET SALVAGE PERCENT .. 0
2005
2007
2012
2,025,881.34
245,078.25
19,753.81
2,290,713.40
609,223
62,787
2, 415
674,425
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008 680,176.64
680,176.64
149,836
149,836
I 4 I
28,503
32,803
61,306
663,946
1,268
665,214
613,748
63,253
2,433
679,434
170,873
170,873
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 6)
769,478 19.57
6,656 20. 36
776,134
1,412,134
181,825
17, 321
1,611,279
24.37
24.65
25 .13
509,304 26.51
509,304
ANNUAL
ACCRUAL
(7 I
39,319
327
39,646
57,946
7,376
68 9
66,011
19,212
19,212
~ EiannettF/eming IX-114 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 454 of 529
IDAHO POWER COMPANY
ACCOUNT 342 FUEL HOLDERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2 I
LANGLEY GULCH
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
( 31 ( 4 I
INTERIM SURVIVOR CURVE .. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2012 3,508,483.17 340,077 335,311
2014 2,470,518.80 107,937 106,424
5,979,001.97 448,014 441,735
10,452,546.60 1,943,102 2,018,562
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL
FUTURE BOOK
ACCRUALS
( 5 I
3,173,172
2,364,095
5,537,267
8,433,984
RATE, PERCENT
REM.
LIFE
( 6)
32.61
32.83
.. 28.7
ANNUAL
ACCRUAL
(7 I
97,307
72,010
169,317
294,186
2.81
~ EiannettFleming IX-115 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 455 of 529
IDAHO POWER COMPANY
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
I 3)
EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE .. IOWA 40-R2
PROBABLE RETIREMENT YEAR .. 6-2036
NET SALVAGE PERCENT .. 0
2001
2002
2003
2006
2007
2008
2009
2011
2012
2013
25,251,522.84
935,116.34
832,018.49
571,646.03
70,946.77
1,717,775.10
185,738.50
245,274.08
3,836,036.07
65,019.98
33,711,094.20
BENNETT MOUNTAIN
10,582,408
374,972
317,656
181,881
20,859
461,257
44,808
44,186
559,141
7,072
12,594,240
INTERIM SURVIVOR CURVE .. IOWA 40-R2
PROBABLE RETIREMENT YEAR .. 6-2041
NET SALVAGE PERCENT .. 0
2006
2007
2008
2009
2010
2011
2012
2013
13,900.00
6,425,476.90
14,814,511.04
2,155.14
7,436,745.19
540,049.64
233,127.83
0.41
29,465,966.15
3,863
1,640,746
3,427,633
445
1,339,209
82,179
28,465
6,522,540
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. IOWA 40-R2
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008
2009
2013
22,760,896.27
1,758,742.88
687,600.07
25,207,239.22
5,018,778
345,382
58,322
5,422,482
~ fiannettF/eming
ALLOC. BOOK
RESERVE
I 4)
8,941,354
316,824
268,396
153,676
17,624
389,728
37,859
37,334
472,433
5,975
10,641,204
4,609
1,957,645
4,089,656
531
1,597,868
98,051
33, 963
7,782,323
4,926,955
339,063
57,255
5,323,273
IX-116
FUTURE BOOK
ACCRUALS
I 5)
16,310,169
618,293
563,623
417,970
53,322
1,328,047
147,879
207,940
3,363,603
59,045
23,069,890
9,291
4,467,832
10,724,855
1, 624
5,838,877
441,998
199,165
21,683,643
17,833,941
1,419,680
630,345
19,883,966
REM.
LIFE
(6)
18.02
18.18
18.33
18.73
18.85
18. 96
19.06
19.25
19.34
19.42
22.40
22.60
22.79
22.96
23.13
23.29
23.44
24.18
24.39
25.14
ANNUAL
ACCRUAL
(7)
905,115
34,010
30,749
22,316
2, 829
70,045
7,759
10,802
173,919
3,040
1,260,584
415
197,692
470,595
71
252,437
18,978
8,497
948,685
737,549
58,207
25,073
820,829
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 456 of 529
IDAHO POWER COMPANY
ACCOUNT 343 PRIME MOVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11)
ORIGINAL
COST
12)
LANGLEY GULCH
CALCULATED
ACCRUED
13)
INTERIM SURVIVOR CURVE .. IOWA 40-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2013 6,374,707.69 463,123
2014 123,349,132.68 5,527,275
2015 852,751.55 13,209
130,576,591.92 6,003,607
218,960,891.49 30,542,869
ALLOC. BOOK
RESERVE
14)
1,068,147
12,748,108
30,465
13,846,720
37,593,520
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL
~ Gannett Fleming IX-117
FUTURE BOOK
ACCRUALS
(5)
5,306,561
110,601,025
822,286
116,729,872
181,367,371
RATE, PERCENT
REM.
LIFE
(6)
29.36
29. 63
29.88
.. 26.0
ANNUAL
ACCRUAL
I 7 l
180,741
3,732,738
27,520
3,940,999
6,971,097
3.18
Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 457 of 529
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK
YEAR
( 1)
ACCRUED RESERVE
12 I ( 3 l ( 4 I
SALMON DIESEL
INTERIM SURVIVOR CURVE .. IOWA 45-S2
PROBABLE RETIREMENT YEAR .. 6-2012
NET SALV/\.GE PERCENT. . 0
1967
1995
2002
484,555.66
37,391.18
19,698.11
541,644.95
484,556
37,391
19,698
541,645
EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE. . IOWA 4 5-S2
PROBABLE RETIREMENT YEAR .. 6-2036
NET SALVAGE PERCENT .. 0
2001 13,166,034.86 5,699,576
13,166,034.86 5,699,576
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE. . IOWA 4 5-S2
PROBABLE RETIREMENT YEAR .. 6-2041
NET SALVAGE PERCENT .. 0
2006 8,139,999.35
8,139,999.35
2,332,761
2,332,761
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. IOWA 45-S2
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008 9,834,220.56
9,834,220.56
2,228,434
2,228,434
484,556
37,391
19, 698
541,645
8,364,617
8,364,617
4,740,270
4,740,270
2,375,835
2,375,835
E'UTURE BOOK
ACCRUALS
15 I
REM.
LIFE
( 6)
4,801,418 18.72
4,801,418
3,399,729 23.55
3,399,729
7,458,386 25.53
7,458,386
ANNUAL
ACCRUAL
(7)
256,486
256,486
144,362
144,362
292,142
292,142
~ liannettFleming IX-118 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 458 of 529
IDAHO POWER COMPANY
ACCOUNT 344 GENERATORS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1)
ORIGINAL
COST
( 21
LANGLEY GULCH
CALCULATED
ACCRUED
( 3)
INTERIM SURVIVOR CURVE .. IOWA 45-S2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2014 34,673,356.87 1,575,557
2015 176,619.96 2,738
34,849,976.83 1,578,295
66,531,876.55 12,380,711
ALLOC. BOOK
RESERVE
( 4)
4,272,788
7, 425
4,280,213
20,302,580
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL
FUTURE BOOK
ACCRUALS
(5)
30,400,569
169,195
30,569,764
46,229,297
RATE, PERCENT
REM.
LIFE
( 6)
31. 51
31. 75
.. 27. 8
ANNUAL
ACCRUAL
(7)
964,791
5,329
970,120
1,663,110
2.50
~ EiannettF/eming IX-119 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 459 of 529
IDAHO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRIC 1':QUIPMENT
CALCOLATED REMAINING LIFE D2PRECIATION ACCRUAL
RELATE:D TO ORIG:NAL COST 1,S OF DECEMBER 31, 2015
OR:GINAL
COS'r
CALCULATED ALLOC. BOOK l:'LlTURE BOOK
Y2AR
( 1) { 2 i
SAL!-:ON DIESEL
ACCRUED
(3)
INTERIM SURVIVOR CURVE. • IOWA 50-R2
PROBABLE RETIREMENT YEAR •. 6-2012
NET SALVAGE PERCENT.. 0
1967 19,525.95 19,526
1971 391.85 392
1987 7,092.20 7,092
1999 20,553.90 20,554
2001. 11,171.47 11,171
2003 2 404.59 226,405
2010 8,204.60 8,205
293,344.56 293,345
EVANDER ANJRE\vS/DANSKIN #2
INTERitc SURVIVOR CORVE., IOWA 50-R2
PROBABLE RE':'IREMENT YEAR .. 6-2036
NET SALVAGE PERCENT. , 0
2001 2,047,088.55 845,3€6
2002 6,403.72 2,533
2003 36,851.59 13,908
200, 1,616.95 578
2008 26,871.56 7,165
2009 140,811.63 33, 72,1
2014 165,474.39 11,219
2015 45,934.43 l,085
2,471,052.82 915,578
BSNNETT MOUNTAIN
Im'ERitc SURVIVOR CORVL . IOWA 50-R2
PROBABLE RETIREMENT Y8AR .. 6-2041
NST SALVAGE PERCENT •. n
2005 1,519,410.98 444165€
2007 9,373,968.82 2,346,492
2008 126,849.68 28,839
2010 120,130.05 21,313
2011 10,730.97 l, 608
2014 5,493.99 305
11,156,584.49 2,843,213
~ GannettReming
RESE:RVE
i 4 i
19,526
392
7,092
20,554
111171
226,405
8,205
293,345
584,593
1,752
9,618
4QO
4, 955
23,321
7, 758
750
633,147
463,596
2,446,443
30,067
22,221
1,676
318
2,964,322
IX-120
ACCRUALS
(5)
1,462,495
4,652
27,234
1,217
21,917
:17,491
157,716
45,184
1,837,906
1,055,814
6,927,526
96,782
97,909
9,054
5, 176
8,192,262
REM.
LIFE
(6)
19.02
19.10
19.17
19.25
19.50
19.56
19:. 80
19.85
23. 4 7
23.69
23.79
23. 97
2C06
24. 29
ANNUAL
ACCRUAL
(7)
76,892
2,4
1,421
63
1,124
6,007
7, 965
2,276
95,992
44,986
292,424
4,068
41085
376
213
346,152
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 460 of 529
IDAHO POWER COMPANY
ACCOUNT 345 ACCESSORY ELECTRIC EQUIPMENT
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS Or DECEMBER 31, 2015
YEAR
I l)
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
I 3 I
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. IOWA 50-R2
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008
2009
2010
3,044,777.24
8,189,440.28
33.29
11,234,250.81
LANGLEY GULCH
655,936
1,573,110
6
2,229,052
INTERIM SURVIVOR CURVE .. IOWA 50-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2014 63,398,266.65
2015 2,545,488.36
65,943,755.01
91,098,987.69
2,759,093
37,851
2,796,944
9,078,132
ALLOC. BOOK
RESERVE
I 4 I
676,119
1,621,515
6
2,297,640
7,257,072
99,557
7,356,629
13,545,083
FUTURE BOOK
ACCRUALS
I 5)
2,368,658
6,567,926
27
8,936,611
REM.
LIFE
I 6)
25.42
25.53
25. 64
56,141,195 30.99
2,445,931 31.13
58,587,126
77,553, 905
ANNUAL
ACCRUAL
(7)
93,181
257,263
1
350,445
1,811,591
78,572
1,890,163
2,682,752
COMPOSITE REMAINING LIE'E AND ANNUAL ACCRUAL RATE, PERCENT .. 28. 9 2. 94
~ EiannettF/eming IX-121 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 461 of 529
IDAHO POWER COMPANY
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
12 I I 3)
SALMON DIESEL
INTERIM SURVIVOR CURVE .. IOWA 35-R2.5
PROBABLE RETIREMENT YEAR .. 6-2012
NET SALVAGE PERCENT .. 0
1950
1955
1999
4 9. 64
93.00
861.86
1,004.50
50
93
8 62
1,005
EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE .. IOWA 35-R2.5
PROBABLE RETIREMENT YEAR .. 6-2036
NET SALVAGE PERCENT .. 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2015
1,105,803.57
46,565.61
38,707.79
7,675.10
1,967.35
5,334.32
8,929.62
4,383.57
13,971.35
38,316.81
15,838.78
4,336.45
9,547.37
165,952.98
1,467,330.67
BENNETT MOUNTAIN
480,450
19,302
15,245
2,859
688
1,738
2,688
1,201
3,433
8,268
2,896
64 2
1,053
4, 038
544,501
INTERIM SURVIVOR CURVE .. IOWA 35-R2. 5
PROBABLE RETIREMENT YEAR. . 6-2041
NET SALVAGE PERCENT .. 0
2005
2007
2008
2010
2011
4,132.42
863,188.17
14,221.16
26,134.65
3,428.88
1,294
229,012
3, 412
4, 852
536
I 4 I
50
93
8 61
1, 004
476,933
19, 161
15,133
2,838
683
1,725
2,668
1,192
3,408
8,207
2,875
637
1,045
4,008
540,515
1,284
227,188
3,385
4,813
532
FUTURE BOOK
ACCRUALS
15 I
628,871
27,405
23,574
4,837
1,284
3,609
6,261
3, 191
10,563
30,109
12,964
3, 699
8,502
161,945
926,816
2,849
636,001
10,836
21,321
2,897
REM.
LIFE
I 61
17.22
17.50
17. 76
17. 99
18.21
18.42
18. 60
18.78
18.94
19.08
19.22
19.34
19.45
19.65
21. 28
21. 96
22.27
22.81
23.05
ANNUAL
ACCRUAL
I 7 I
36,520
1,566
1, 327
269
71
196
337
170
558
1, 578
675
191
437
8,241
52,136
134
28, 962
487
935
126
~ EiannettFleming IX-122 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 462 of 529
IDAHO POWER COMPANY
ACCOUNT 346 MISCELLANEOUS POWER PLANT EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE .. IOWA 35-R2.5
PROBABLE RETIREMENT YEAR .. 6-2041
NET SALVAGE PERCENT .. 0
2012
2013
2015
4,999.24
20,313.58
1,637.48
938,055.58
626
1,877
32
241,641
EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE .. IOWA 35-R2.5
PROBABLE RETIREMENT YEAR .. 6-2043
NET SALVAGE PERCENT .. 0
2008
2014
938,290.32
2,172.67
940,462.99
LANGLEY GULCH
216,004
117
216,121
INTERIM SURVIVOR CURVE .. IOWA 35-R2.5
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. 0
2011
2012
2013
2014
2015
23,084.45
58,648.31
79,527.90
2,429,946.04
72,414.71
3,059
6,150
6,084
113,308
1,163
( 4)
621
1,862
32
239,716
240,724
130
240,854
7,537
15,153
14,990
279,181
2,866
2,663,621.41
6,010,475.15
129,764
1,133,032
319,727
1,341,816
FUTURE BOOK
ACCRUALS
15 I
4,378
18,452
1,606
698,340
REM.
LIFE
I 61
23.28
23.48
23.85
697,567 23.44
2,042 25.18
699,609
15,547
43,495
64,537
2,150,765
69,549
2,343,894
4,668,659
27.69
28.17
28.61
29.03
29.41
ANNUAL
ACCRUAL
(7 I
188
786
67
31, 685
29,760
81
29,841
561
1,544
2,256
74,088
2,365
80,814
194,476
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAl RATE, PERCENT .. 24.0 3.24
~ 6annettF/eming IX-123 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 463 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
( 3)
ALLOC. BOOK
RESERVE
I 4 I
FUTURE BOOK
ACCRUALS
15)
REM.
LIFE
(6)
SURVIVOR CURVE .. IOWA 80-R4
NET SALVAGE PERCENT .. 0
1919
1922
1925
1926
1929
1936
1941
1946
1948
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
195 9
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
197 3
197 4
1975
197 6
1977
1978
197 9
1980
1981
1982
18.08
439.12
18.83
105.85
697.46
161.47
15,732.27
12,068.71
215.92
17,546.94
61,524.12
63,431.81
53,975.04
79,403.75
15,893.78
6,342.08
66,616.61
19,054.99
20,508.70
42,715.89
150,742.35
258,129.95
25,372.63
90,155.57
160,628.50
33,098.37
167,203.09
107,050.71
11,448.14
126,720.49
11,359.07
6,546.09
4,111.78
499,432.48
145,125.22
57,049.91
233,575.19
102,427.29
72,410.79
5,388.11
1,098,402.14
375,476.99
264,820.73
17
402
17
95
618
137
12,865
9,403
165
13, 230
45,859
46,725
39,280
57,082
11,283
4,443
46,057
12,996
13,792
28,316
98,453
166,042
16,067
56,178
98,446
19, 94 6
99,004
62,263
6,537
70,995
6,240
3, 524
2, 168
257,832
73,288
28,161
112,642
48,218
33,255
2, 412
478,903
159,296
109,207
18
439
19
106
697
161
15,170
11,088
195
15,601
54,077
55,098
46,319
67,311
13,305
5,239
54,310
15,325
16,263
33,390
116,095
195,796
18,946
66,245
116,087
23,520
116,745
73,420
7,708
83,717
7,358
4, 155
2,556
304,035
86,421
33,207
132,827
56,859
39,214
2,844
564,721
187,841
128,777
562
981
21
1, 94 6
7,447
8,334
7,656
12,093
2,589
1,103
12,307
3,730
4,246
9,326
34,647
62,334
6,427
23,911
44,542
9,578
50,458
33,631
3,740
43,003
4,001
2,391
1,556
195,397
58,704
23,843
100,748
45,568
33,197
2,544
533,681
187,636
136,044
14. 58
17. 67
19.01
19.68
20.37
21. 07
21.78
22. 4 9
23.21
23.95
24.69
25.44
26.20
26.97
27.75
28.54
29.34
30.15
30.97
31. 79
32.63
33.47
34.32
35.18
36.05
36.93
37.81
38.70
39.60
40.51
41. 42
42.34
43.26
44.19
45.12
46. 06
47.01
ANNUAL
ACCRUAL
17)
39
56
1
99
366
396
352
538
112
46
4 98
147
162
346
1,249
2, 184
219
793
1,438
301
1,546
1,005
109
1,222
111
65
41
5,049
1, 482
589
2,432
1,076
767
58
11,828
4,074
2,894
~ EiannettF/eming IX-124 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 464 of 529
YEAR
( 1 I
IDAHO POWER COMPANY
ACCOUNT 350.2 LAND RIGHTS AND EASEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4 l
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 61
SURVIVOR CURVE .. IOWA 80-R4
NET SALVAGE PERCENT .. 0
1983
1984
1985
1986
1987
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
254,798.75
13,658.38
50,686.80
99,047.47
131,042.51
14,651.56
134,442.46
493,202.84
95,924.73
210,899.29
984,883.03
687,538.84
290,370.42
1,472,391.46
121,854.39
1,296,251.87
2,281,245.32
2,573,381.90
3,199,716.34
242,149.94
2,492,685.94
926,834.76
1,998,011.27
837,882.14
1,710,690.21
3,042,214.27
702,322.51
16,541.73
758,248.16
14,139.92
149,499.98
31,780,356.20
102,047
5,308
19,090
36,115
46,208
4,811
42,517
149,934
27,986
58,946
263,210
175,240
70,450
339,018
25,041
250,332
412,335
432,972
498,772
34,719
326,542
109,830
212,029
78,443
138,771
208,757
39,414
724
23,695
265
934
6,486,314
120,334
6,259
22,511
42,587
54,488
5,673
50,136
176,802
33,001
69,509
310,376
206,642
83,074
399,769
29,528
295,191
486,224
510,559
588,151
4 0, 941
385,057
129,511
250,024
92,500
163,639
246,166
46,477
854
27,940
313
1,101
7,648,562
134,465
7,399
28,176
56,460
76,555
8,979
84,306
316,401
62,924
141,390
674,507
480,897
207,296
1,072,622
92,326
1,001,061
1,795,021
2,062,823
2,611,565
201,209
2,107,629
797,324
1,747,987
745,382
1,547,051
2,796,048
655,846
15,688
730,308
13,827
148,399
24,131,794
47.96
48.91
49.87
50.83
51. 79
53.73
54.70
55.68
56.66
57.64
58.62
59.61
60.59
61. 58
63.56
64.55
65.54
66.54
67.53
68. 53
69.52
70.52
71. 51
72.51
73.51
74.51
75.51
76.50
77.50
78.50
79.50
ANNUAL
ACCRUAL
(7)
2,804
151
565
1, 111
1,478
167
1,541
5, 682
1,111
2,453
11,506
8,067
3, 421
17,418
1,453
15,508
27,388
31,001
38,673
2,936
30,317
11,306
24,444
10,280
21,045
37,526
8,686
205
9,423
176
1,867
373,399
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 64.6 1.17
~ GannettF/eming IX-125 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 465 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRCJCTCJRES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
I 1 I 12 I I 31 I 4 I (5) I 61 17 I
SURVIVOR CURVE .. IOWA 65-R3
NET SALVAGE PERCENT .. -35
1909 2,402.80 3,203 3,244
1919 7,192.68 9,228 9,710
1920 376.56 481 508
1921 32,528.31 41,386 43,913
1923 6,818.69 8, 602 9,205
1924 16,323.44 20,504 22,037
1926 482.43 601 651
1927 95,341.69 118,237 128,711
1928 2,066.40 2,551 2,790
192 9 23,020.10 28,299 31,077
1930 167.15 205 226
1931 21. 14 26 29
1934 104.55 126 141
1936 5,720.92 6,807 7,723
1937 18,750.70 22, 194 25,313
1938 26,411.41 31,097 35,655
1939 7,050.31 8,254 9,518
1940 6,006.23 6, 992 8,108
1941 760.86 880 1, 023 4 9. 29
1942 104.39 120 140 1 9.63
194 3 2,058.11 2,351 2,734 44 9.99 4 194 4 489.88 556 647 14 10.36 1
1945 54.26 61 71 2 10.75
194 6 31,302.07 35,009 4 0, 715 1, 543 11.15 138 1947 32,273.42 35,820 41, 65 9 1, 910 11. 56 165 1948 69,678.13 76,714 89,218 4,847 11. 99 404 194 9 158,822.13 173,408 201,673 12,737 12. 4 3 1,025
1950 67,996.97 73,607 85,605 6, 191 12.88 481
1951 174,288.92 186,966 217,441 17,849 13.35 1,337 1952 100,317.86 106,594 123, 969 11,460 13.84 828
1953 128,905.92 135,658 157,770 16,253 14. 33 1, 134
1954 84,070.57 87,566 101,839 11,656 14.85 785
1955 81,880.69 84,383 98,137 12,402 15.38 806
1956 196,864.79 200,676 233,386 32,381 15.92 2,034
1957 24,242.51 24,430 28,412 4,315 16.48 262
1958 10,854.02 10,809 12,571 2,082 17.05 122
195 9 845,236.14 831,577 967,124 173,945 17.63 9,866
1960 750,567.69 729,086 847,927 165,339 18.23 9,070
1961 375,290.85 359,792 418,438 88,205 18.84 4, 682
1962 89,988.60 85,115 98,989 22,496 19. 4 6 1, 156
1963 107,694.91 100,430 116,800 28,588 20.10 1,422
1964 91,967.43 84,522 98,299 25,857 20.75 1,246
1965 747,581.12 676,813 787,133 222,102 21. 41 10,374
~ Gannett Fleming IX-126 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 466 of 529
YEAR
I 1 I
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
I 31
ALLOC. BOOK
RESERVE
( 4 I
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 6)
SURVIVOR CURVE .. IOWA 65-R3
NET SALVAGE PERCENT .. -35
1966
1967
1968
1969
1970
1971
1972
1973
197 4
197 5
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
264,638.32
908,224.46
142,094.98
233,397.45
162,122.16
144,440.09
590,353.79
182,967.43
369,725.35
841,042.47
1,400,655.61
838,760.73
271,922.34
99,348.69
868,204.23
1,380,116.84
510,278.17
207,280.48
243,020.15
651,411.34
24,911.26
12,353.04
1,290,527.25
164,415.69
83,154.26
240,753.60
716,954.37
105,741.10
957,574.31
280,068.61
312,222.33
235,201.72
566,966.15
763,976.58
396,766.23
4,709,891.66
1,015,660.87
2,567,324.90
190,142.98
3,423,448.15
2,072,916.47
3,269,347.08
558,551.95
235,903
796,783
122,622
197,972
135,123
118,227
474,138
144,138
285,502
636,180
1,037,075
607,448
192,527
68,690
585,862
908,066
327,057
129,323
147,382
383,693
14,233
6,840
691,257
85,095
41,536
115,856
331,763
46,953
407,312
113,836
121,004
86,658
198,064
252,128
123,196
1,370,480
275,709
646,250
44,113
726,663
398,665
562,913
85,034
274,355
926,658
142,609
230,241
157,148
137,498
551,422
167,632
332,039
739,877
1,206,118
706,462
223,909
79,886
681,357
1,056,081
380,367
150,403
171,405
446,235
16,553
7,955
803,932
98,965
48,306
134,741
385,840
54,606
473,704
132,391
140,728
100,783
230,348
293,225
143,277
1,593,868
320,650
751,589
51,303
845,109
463,647
654,668
98,895
82,907
299,445
49,219
84,846
61,717
57,496
245,556
79,374
167,090
395,530
684,767
425,865
143,186
54,235
490,719
807,077
308,509
129,426
156,672
433,170
17,077
B, 722
938,280
122,996
63,952
190,276
582,048
88,144
819,021
245,702
280,772
216,739
535,056
738,143
392,357
4,764,486
1,050,492
2,714,300
205,390
3,776,546
2,334,790
3,758,951
655,150
22.08
22.76
23. 4 5
24.16
24.87
25.59
26.33
27.07
27.82
28.58
29.35
30.13
30.91
31. 71
32.51
33.32
34.14
34.96
35.80
36.64
37. 4 9
38.34
39.21
40.08
40.95
41. 83
42. 72
43.62
44.52
45. 4 3
46.34
4 7. 26
48.18
49.11
50.05
50.99
51. 93
52.88
53.83
54.78
55.74
56.71
57.67
ANNUAL
ACCRUAL
(7 I
3,755
13,157
2,099
3,512
2,482
2,247
9,326
2,932
6,006
13,839
23,331
14,134
4,632
1,710
15,094
24,222
9,037
3,702
4,376
11,822
456
227
23,930
3,069
1,562
4,549
13, 625
2,021
18,397
5,408
6,059
4,586
11, 105
15,030
7,839
93,440
20,229
51,329
3,816
68, 94 0
41,887
66,284
11,360
~ 6annettFleming IX-127 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 467 of 529
IDAHO POWER COMPANY
ACCOUNT 352 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED
YEAR COST ACCRUED
I 1) (2) I 3)
SURVIVOR CURVE .. IOWA 65-R3
NET SALVAGE PERCENT .. -35
2009 2,003,702.09 264,684
2010 21,982,791.98 2,460,798
2011 1,111,486.11 101,809
2012 3,285,889.93 234,751
2013 3,159,824.90 161,459
2014 2,600,683.30 79,944
2015 4,942,914.02 50,314
77,780,245.72 22,044,764
COMPOSITE REMAINING LIFE AND
~ EiannettF/eming
ALLOC. BOOK FUTURE BOOK
RESERVE ACCRUALS
I 4 l 15 I
307,828 2,397,170
2,861,908 26,814,861
118,404 1,382,102
273,015 4,162,936
187,777 4,077,987
92,975 3,417,947
58,515 6,614,419
25,617,486 79,385,846
ANNUAL ACCRUAL RATE, PERCENT
IX-128
REM. ANNUAL
LIFE ACCRUAL
(6) (7)
58.64 40,879
59.61 449,838
60.59 22,811
61. 56 67,624
62. 54 65,206
63.52 53,809
64. 51 102,533
l, 496,605
.. 53.0 1.92
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 468 of 529
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTORE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
( 1 I 12 I (3) ( 4 I ( 5 I I 61 (7 I
SURVIVOR CURVE .. IOWA 50-S0.5
NET SALVAGE PERCENT .. -10
1943 8,925.93 7,973 9,115 704 9. 40 75
1944 1,265.05 1, 120 1,280 112 9.75 11
194 5 478.11 420 480 46 10.10 5
1946 101,016.55 87,895 100,481 10,637 10.45 1, 018
194 7 104,722.95 90,290 103,218 11,977 10.81 1, 108
194 8 165,136.87 141,070 161,270 20,381 11.17 1,825
194 9 798,564.76 675,857 772,632 105,789 11. 53 9,175
1950 437,459.84 366,775 419,293 61,913 11. 8 9 5,207
1951 546,016.95 453,347 518,261 82,358 12.26 6,718
1952 653,884.87 537,585 614,561 104,712 12.63 8,291
1953 677,476.73 551,466 630,429 114,795 13.00 8,830
1954 199,705.60 160,891 183,929 35,747 13.38 2,672
1955 968,825.25 772,425 883,027 182,681 13. 76 13,276
1956 696,275.06 549,305 627,959 137,944 14 .14 9,756
1957 1,118,163.13 872,793 997,766 232,213 14. 52 15,993
1958 31,181.46 24,071 27,518 6,782 14.91 455
195 9 1,334,963.38 1,018,817 1,164,699 303,761 15.31 19,841
1960 2,578,013.65 1,945,369 2,223,922 611,893 15.70 38,974
1961 841,932.69 627,728 717,611 208,515 16.11 12,943
1962 252,319.75 185,904 212,523 65,029 16.51 3,939
1963 570,152.46 414,934 474,348 152,820 16.92 9,032
1964 236,321.02 169,801 194,114 65,839 17.34 3,797
1965 3,816,083.99 2,707,512 3,095,195 1,102,497 17.75 62,113
1966 1,252,998.55 877,149 1,002,746 375,552 18.18 20,657
1967 1,426,557.34 985,152 1,126,214 442,999 18.61 23,804
1968 949,848.28 646,961 739,598 305,235 19.04 16,031
1969 766,032.65 514,345 587,993 254,643 19.48 13,072
1970 986,485.74 652,600 746,044 339,090 19.93 17,014
1971 305,994.61 199,398 227,949 108,645 20.38 5,331
1972 1,588,753.72 1,019,567 1,165,557 582,072 20. 83 27, 94 4
1973 949,964.62 600,017 685,932 359,029 21. 29 16,864
1974 1,134,884.32 705,081 806,040 442,333 21.76 20,328
1975 3,315,887.33 2,025,079 2,315,046 1,332,430 22.24 59,911
197 6 6,166,502.44 3,700,888 4,230,811 2,552,342 22. 72 112,339
1977 3,941,261.28 2,322,901 2,655,512 1,679,875 23.21 72,377
1978 1,913,012.26 1,106,869 1,265,359 838,954 23.70 35,399
197 9 575,074.77 326,412 373,150 259,432 24.20 10,720
1980 7,202,279.20 4,007,204 4,580,987 3,341,520 24. 71 135,229
1981 5,949,380.11 3,242,055 3,706,278 2,838,040 25.23 112,487
1982 4,123,211.86 2,198,826 2,513,671 2,021,862 25.76 78,488
1983 11,604.28 6,053 6,920 5,845 26. 29 222
1984 561,662.02 286,302 327,297 290,531 26.83 10,829
1985 976,525.07 485,958 555,541 518,637 27.38 18,942
~ liannettF/eming IX-129 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 469 of 529
YEAR
I 1 I
IDAHO POWER COMPANY
ACCOUNT 353 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 61 12 I I 31 I 4 I
SURVIVOR CURVE .. IOWA 50-S0.5
NET SALVAGE PERCENT .. -10
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
116,299.99
9,639,825.29
432,996.38
411,198.01
8,715,327.56
5,037,626.57
1,354,918.06
4,876,373.51
4,848,127.02
4,047,744.28
4,356,629.16
2,148,380.89
9,400,032.89
1,745,571.88
29,592,983.16
10,477,132.90
14,168,097.00
6,145,841.50
11,117,853.96
9,975,145.72
18,891,455.97
19,063,638.50
14,733,789.66
31,234,617.05
21,807,028.06
21,830,861.11
15,553,288.83
25,453,082.45
40,189,956.10
407,602,629.96
54,984
4,434,512
193,567
178,394
3,664,098
2,049,206
532,374
1,847,365
1,767,336
1,415,901
1,459,732
687,224
2,860,054
503,842
8,066,455
2,682,984
3,391,276
1,366,958
2,279,605
1,867,547
3,196,057
2,877,084
1,944,860
3,525,139
2,034,160
1,604,132
824,635
817,553
433,248
62,857
5,069,481
221,283
203,938
4,188,753
2,342,628
608,604
2,111,885
2,020,397
1,618,641
1,668,748
785,626
3,269,579
575,986
9,221,474
3,067,155
3,876,866
1,562,690
2,606,017
2,134,957
3,653,694
3,289,048
2,223,341
4,029,897
2,325,427
1,833,824
942,713
934,617
495,284
96,832,447 110,697,686
65, 073
5,534,327
255,013
248,380
5,398,107
3,198,761
881,806
3,252,126
3,312,543
2,833,878
3,123,544
1,577,593
7,070,457
1,344,143
23,330,807
8,457,691
11,708,041
5,197,736
9,623,622
8,837,703
17,126,908
17,680,954
13,983,828
30,328,182
21,662,304
22,180,123
16,165,905
27,063,774
43,713,668
337,665,207
28.51
29.09
29.68
30.28
30. 89
31. 51
32.14
32.78
33.43
34.10
34.77
35. 4 6
36.17
36.88
37.61
38.36
39.12
39.89
40.68
41. 49
42.31
43.14
44.00
44.87
45.76
4 6. 66
47.59
48.54
4 9. 51
ANNUAL
ACCRUAL
17 I
2,282
190,248
8,592
8,203
174,753
101,516
27,436
99,211
99,089
83,105
89,834
44,489
195,478
36,446
620,335
220,482
299,285
130, 302
236,569
213,008
404,796
409,851
317,814
675,912
473,390
475,356
339,691
557,556
882,926
8,460,997
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39. 9 2. 08
~ EiannettF/eming IX-130 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 470 of 529
YEAR
I 1)
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED
(3)
RESERVE
( 4)
ACCRUALS
(5)
REM.
LIFE
(6) 12 I
SURVIVOR CURVE .. IOWA 75-R4
NET SALVAGE PERCENT .. -10
194 9
1950
1951
1952
1953
1958
1959
1960
1961
1964
1965
1966
1967
1968
1969
1970
1971
1973
1974
1975
1976
1978
1980
1981
1982
1983
1984
1985
198 6
1987
1988
198 9
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
243,137.99
51,777.78
26,496.76
158,381.68
98,145.14
50,574.28
94,697.18
3,471,350.14
793,160.64
24,363.15
2,458,448.56
413,094.82
1,122,362.53
105,484.94
56,808.73
2,256.87
2,228.89
2,198,407.66
48,388.10
41,271.43
876,896.42
97,502.40
6,004,677.31
10,163,070.14
978,053.52
2,685,890.53
2,867,996.51
88,194.56
33,073.89
1,301,580.20
3,290.10
228,912.06
336,326.63
186,249.67
189,052.50
2,421,204.43
528,674.62
661,813.70
361,374.55
246,031.76
755,446.55
774,320.89
10,800,990.40
211,466
44,547
22,540
133,174
81,545
39,402
72,764
2,629,142
592,002
17,352
1,722,446
284,516
759,686
70,116
37,069
1,445
1,399
1,323,918
28,523
23,789
493,993
52,339
3,061,287
5,044,135
471,947
1,258,992
1,304,824
38,896
14,126
537,575
1,313
88,063
119,819
63,702
61,944
758,515
158,022
188,310
97,577
62,860
182,045
175,350
2,289,130
267,452
56,956
29,146
174,220
107,960
55,632
104,167
3,818,485
872,477
26,799
2,704,293
454,404
1,234,599
116,033
62,490
2,483
2,445
2,314,009
49,854
41,580
863,425
91,481
5,350,668
8,816,386
824,892
2,200,528
2,280,635
67,984
24,690
939,600
2,295
153,921
209,426
111,341
108,269
1,325,770
276,199
329,137
170,550
109,870
318,187
306,485
4,001,054
7
104,239
3,373
3, 819
101,161
15,772
1,254,477
2,362,991
250,967
753,952
874,161
29,030
11,691
492,138
1,324
97,882
160,533
93,534
99,689
1,337,555
305,343
398,858
226,962
160,765
512,804
545,268
7,880,035
32.21
33.94
34.81
35.70
36.59
38.40
40.24
41.16
42.10
43.04
43.98
44.93
45.88
46.84
47.80
48.77
50. 71
51.68
52.66
53.64
54.62
55.60
56.59
57.58
58.57
59.56
60.55
ANNUAL
ACCRUAL
I 7 I
3,071
97
107
2,765
411
31,175
57,410
5,961
17,517
19,876
64 6
255
10,507
28
2,007
3, 166
1,810
1,893
24,936
5,590
7,174
4,011
2,792
8,755
9, 155
130,141
~ 6annettF/eming IX-131 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 471 of 529
IDAHO POWER COMPANY
ACCOUNT 354 TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
11 I
ORIGINAL
COST
12)
CALCULATED
ACCRUED
13 I
SURVIVOR CURVE .. IOWA 75-R4
NET SALVAGE PERCENT .. -10
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2,257,919.34
17,647,908.05
7,713,860.56
2,366,028.85
3,900,280.27
23,367,212.56
15,180,824.22
1,372,106.78
7,062,732.26
1,682,328.35
9,015,256.63
4,429,530.86
3,733,169.40
30,847,435.70
184,628,054.44
445,752
3,227,749
1,297,649
363,666
542,295
2,906,344
1,667,720
130,601
568,691
110,793
462,816
162,400
82,130
226,328
36,816,539
ALLOC. BOOK
RESERVE
14 I
779,107
5,641,618
2,268,095
635,633
947,850
5,079,851
2,914,923
228,271
993,986
193,649
808,932
283,851
143,551
395,587
62,693,181
FUTURE BOOK
ACCRUALS
15)
1,704,604
13,771,081
6,217,152
1,966,999
3,342,458
20,624,083
13,783,984
1,281,046
6,775,019
1,656,912
9,107,850
4,588,633
3,962,935
33,536,592
140,397,679
REM.
LIFE
16)
61.54
62. 53
63.53
64.52
65.52
66.52
67. 51
68.51
69.51
70.51
71. 50
72. 50
73.50
74.50
ANNUAL
ACCRUAL
17 I
27,699
220,232
97,862
30,487
51,014
310,043
204,177
18,699
97,468
23,499
127,383
63,291
53,917
450,156
2,127,183
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 66. 0 1.15
~ EiannettF/eming IX-132 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 472 of 529
YEAR
( l I
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(21
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
( 4)
FUTURE BOOK
ACCRUALS
( 5)
REM.
LIFE
(6)
SURVIVOR CURVE .. IOWA 65-Rl.5
NET SALVAGE PERCENT .. -80
1917
1941
1942
194 3
1944
1946
1947
1948
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
197 5
197 6
1977
197 8
197 9
1980
1981
1982
1983
5,912.38
66,531.57
16,041.98
2,847.79
486,783.85
23,341.56
21,078.66
92,647.78
7,004.97
67,590.51
2,051,400.32
547,913.16
580,465.97
143,817.50
158,949.99
646,260.70
93,381.03
408,322.26
537,115.29
517,977.85
1,711,524.95
180,203.90
604,768.40
151,054.58
156,894.90
2,511,265.91
796,473.16
115,181.19
814,358.41
159,161.30
41,350.42
220,305.77
262,388.62
1,100,142.35
558,108.32
1,643,869.43
689,308.67
1,685,939.39
249,926.96
2,433,569.62
3,333,358.17
1,055,298.06
2,547,165.73
9,179
88,822
21,239
3,738
633,430
29,824
26,676
116,094
8,690
82,992
2,492,156
658,357
689,750
168, 903
184,475
740,909
105,713
456,364
592,286
563,435
1,835,662
190,478
629,876
154,941
158,410
2,494,516
778,143
110,617
768,323
147,434
37,593
196,443
229,391
941,988
467,991
1,348,371
552,806
1,320,789
191,158
1,815,511
2,424,018
747,240
1,754,274
10,496
101,563
24,286
4,274
724,293
34,102
30,503
132,747
9, 937
94,897
2,849,648
752,796
788,692
193,132
210,937
847,190
120,877
521,828
677,248
644,258
2,098,982
217,801
720, 230
177,167
181,133
2,852,346
889,765
126,485
878,536
168,583
42,986
224,622
262,296
1,077,113
535,123
1,541,790
632, 104
1,510,252
218,579
2,075,940
2,771,736
854,429
2,005,919
146
18,194
4,590
852
151,918
7,913
7,439
34,019
2,672
26,766
842,873
233,448
256,147
65,740
75,173
316,079
47,209
213,152
289,560
288,102
981,763
106,566
368,353
94,731
101,278
1,667,933
543,887
80,841
587,309
117,907
31,445
171,928
210,004
903,143
469,472
1,417,175
608,652
1,524,439
231,290
2,304,485
3,228,309
1,045,108
2,578,979
8. 94
16.79
17. 19
17. 60
18.01
18.86
19.30
19.75
20.20
20.66
21.13
21. 61
22.09
22.59
23.09
23.60
24.12
24.64
25.18
25. 72
26. 27
26.83
27. 39
27.96
28.54
29.13
29. 72
30.32
30.93
31. 55
32.17
32.80
33. 43
34.08
34. 72
35.38
36.04
36. 71
37.38
38.06
38.74
39. 43
40.13
ANNUAL
ACCRUAL
(7 I
16
1,084
267
48
8,435
420
385
1,722
132
1,296
39,890
10,803
11,596
2,910
3,256
13,393
1,957
8, 651
11, 500
11,201
37,372
3,972
13,448
3,388
3,549
57,258
18,300
2, 666
18,988
3,737
977
5,242
6,282
26,501
13,522
40,056
16,888
41,527
6,188
60,549
83,333
26,505
64,266
~ EiannettF/eming IX-133 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 473 of 529
IDAHO POWER COMPANY
ACCOUNT 355 POLES AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
( 1 I 12 I
ACCRUED
(3)
SURVIVOR CURVE .. IOWA 65-Rl. 5
NET SALVAGE PERCENT .. -80
1984
1985
198 6
1987
198 8
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
3,530,292.08
1,980,711.16
1,255,012.66
964,354.78
258,242.38
487,186.91
3,411,369.48
1,554,498.00
2,327,892.94
1,011,793.50
1,962,696.02
2,288,696.07
4,286,467.23
1,461,191.05
829,237.02
1,821,179.90
974,613.05
1,638,072.76
654,036.50
1,161,445.28
1,277,695.14
2,607,501.88
1,673,216.52
11,082,549.45
5,247,830.51
2,360,838.71
7,650,249.09
6,583,155.55
14,561,033.26
8,425,054.97
14,655,989.58
18,049,949.34
157,531,056.10
2,362,930
1,287,351
790,997
588,588
152,466
277,919
1,877,079
823,927
1,186,164
494,810
919,637
1,024,846
1,829,224
593,203
319,198
662,181
333,581
525,753
195,968
322,914
327, 637
611,610
355,843
2,114,550
885,005
345,825
951,263
670,929
1,157,165
478,307
499,124
205,011
52,140,010
RESERVE
I 4 I
2,701,885
1,472,017
904,463
673,019
174,337
317,786
2,146,340
942,117
1,356,315
565,789
1,051,556
1,171,857
2,091,620
678,296
364,986
757,169
381,432
601,171
224,079
369,235
374,635
699,343
406,887
2,417,875
1,011,956
395,432
1,087,719
767,172
1,323,157
546,918
570,722
234,419
59,619,325
ACCRUALS
15 I
3,652,641
2,093,263
1,354,560
1,062,820
290,499
559,150
3,994,125
1,855,979
2,833,892
1,255,439
2,481,297
2,947,796
5,624,021
1,951,848
1,127,641
2,520,955
1,372,871
2,347,360
953,187
1,721,367
1,925,216
3,994,160
2,604,903
17,530,714
8,434,139
3,854,078
12,682,729
11,082,508
24,886,703
14,618,181
25,810,059
32,255,490
223,936,576
REM.
LIFE
( 6)
40.83
41. 53
42.24
42.96
43.68
44.40
45 .13
45.86
46.60
47.34
48.08
48.83
49.59
50.34
51.10
51. 87
52.64
53.41
54.18
54.96
55.74
56.53
57.32
58 .11
58.91
59.71
60.51
61. 32
62.13
62.95
63.77
64.59
ANNUAL
ACCRUAL
(7 I
89,460
50,404
32,068
24,740
6, 651
12,593
88,503
40,471
60, 813
26,520
51,608
60,369
113,410
38,773
22,067
48,601
26,080
43,950
17,593
31,320
34,539
7 0, 65 6
45,445
301,682
143,170
64,547
209,597
180,732
400,559
232,219
404,737
499,388
4,156,741
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 53. 9 2. 64
~ EiannettF/eming IX-134 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 474 of 529
YEAR
I 1 I
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
I 31
ALLOC. BOOK
RESERVE
I 4 I
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
I 61
SURVIVOR CURVE. . IOWA 65-R2
NET SALVAGE PERCENT .. -50
1941
1942
1943
1944
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
197 4
197 5
197 6
1977
1978
197 9
1980
1981
1982
1983
1984
187,586.58
4,593.82
1,399.02
217,972.24
106,753.28
2,204.97
1,000.24
157,396.66
252,458.10
2,854,987.89
880,581.11
495,647.99
83,590.23
183,092.82
919,870.29
148,937.04
750,142.76
902,338.32
3,053,150.71
3,747,131.22
278,456.90
496,795.12
182,186.31
2,739,068.57
3,234,490.44
2,042,255.02
184,329.85
859,746.37
151,391.60
105,241.75
188,541.90
2,188,015.11
782,345.48
1,258,980.38
2,553,530.86
90,208.30
914,460.96
235,380.55
6,036,396.64
7,791,261.26
2,718,130.80
1,374,447.07
205,737.56
221,339
5,379
1,625
251,104
120,885
2,474
1, 112
173,329
275,336
3,082,059
940,659
523,865
87,384
189,248
939,537
150,301
747,660
888,104
2,965,556
3,590,333
263,142
462,705
167,206
2,475,926
2,878,195
1,788,066
158,708
727,745
125, 911
85,950
151,110
1,719,780
602,825
950,335
1,886,881
65,221
646,176
162,466
4,067,596
5,118,859
1,740,025
856,707
124, 677
229,567
5,579
1, 685
260,439
125,379
2,566
1,153
179,773
285,572
3,196,636
975,629
543,340
90,633
196,283
974,465
155,889
775,455
921,120
3,075,802
3,723,806
272,924
479,906
173,422
2,567,970
2,985,194
1,854,538
164,608
754,799
130,592
89,145
156,728
1,783,714
625,235
985,664
1,957,027
67,646
670,198
168,506
4,218,811
5,309,155
1,804,711
888,556
129,312
51,813
1,312
414
66,519
34,751
741
347
56,322
93,115
1,085,846
345,243
200,132
34,752
78,356
405,340
67,517
349,759
432,387
1,503,924
1,896,891
144,761
265,287
99,857
1,540,633
1,866,542
1,208,845
111,887
534,821
96,495
68,718
126,085
1,498,309
548,283
902,807
1,873,269
67,666
701,493
184,565
4,835,784
6,377,737
2,272,485
1,173,115
179,294
13. 87
14. 26
14.67
15.08
15.93
16.37
16.82
17.28
17.74
18.22
18.71
19.20
19.70
20.21
20.74
21. 27
21. 81
22.35
22.91
23. 4 8
24.05
24. 64
25.23
25. 83
26.44
27.06
27.69
28.32
28. 96
29.61
30. 27
30. 94
31. 61
32.29
32.98
33. 67
34.38
35.09
35.80
36.53
37.26
37.99
38.74
ANNUAL
ACCRUAL
17 I
3,736
92
28
4,411
2,181
45
21
3,259
5,249
59,596
18,452
10,424
1,764
3,877
19,544
3,174
16,037
19,346
65,645
BO, 788
6, 019
10,767
3, 958
59,645
70,595
44,673
4, 041
18,885
3,332
2,321
4, 165
48,426
17,345
27,959
56,800
2,010
20,404
5,260
135,078
174,589
60,990
30,880
4,628
~ 6annettFleming IX-135 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 475 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 356 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
13)
ALLOC. BOOK
RESERVE
14)
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
16)
SURVIVOR CURVE .. IOWA 65-R2
NET SALVAGE PERCENT .. -50
198 5
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
495,561.77
45,348.69
737,136.36
219,336.08
266,656.49
3,090,393.11
1,018,831.58
965,750.35
777,823.43
2,589,157.11
1,527,165.27
2,743,544.01
654,658.60
711,257.91
2,770,829.79
967,526.05
10,811,315.00
2,963,313.85
4,736,467.81
7,328,468.06
3,941,886.10
2,911,493.24
19,260,654.52
11,540,842.80
5,004,321.72
14,138,155.30
5,086,365.14
11,013,650.80
4,316,969.92
9,691,452.29
28,016,090.69
211,904,657.93
291,732
25,911
408,093
117,579
138,147
1,545,413
490,919
447,741
346,252
1,104,767
623,083
1,067,431
242,325
249,812
920,109
302,536
3,171,067
Sil, 741
1,203,394
1,718,269
846,008
566,387
3,360,310
1,781,675
670,929
1,608,569
474,176
800,582
224,180
304,118
290,807
68,537,563
302,577
26,874
423,264
121,950
143,283
1,602,865
509,169
464,386
359,124
1,145,837
646,246
1,107,113
251,334
259,099
954,315
313,783
3,288,953
841,918
1,248,131
1,782,147
877,459
587,443
3,485,231
1,847,910
695,871
1,668,368
491,804
830,344
232,514
315,424
301,618
71,085,486
440,766
41,149
682,441
207,054
256,702
3,032,725
1,019,078
984,240
807, 611
2,737,899
1,644,502
3,008,203
730,654
807,788
3,201,930
1,137,506
12,928,020
3,603,053
5,856,571
9,210,555
5,035,370
3,779,797
25,405,751
15,463,354
6,810,612
19,538,865
7,137,744
15,690,132
6,242,941
14,221,754
41,722,518
246,771,501
39. 49
40.24
41. 01
41. 77
42.55
43.33
4 4. 12
44.91
45.71
46.51
47.32
48.14
48. 96
49.78
50.61
51. 45
52.29
53.13
53.99
54.84
55.70
56.57
57.44
58.31
59.19
60.07
60. 96
61. 85
62.75
63.64
64. 55
ANNUAL
ACCRUAL
17)
11,161
1,023
16,641
4, 957
6,033
69,991
23,098
21,916
17,668
58,867
34,753
62, 4 8 9
14,923
16,227
63,267
22,109
247,237
67, 816
108,475
167,953
90,402
66,816
442,301
265,192
115,064
325,268
117,089
253,680
99,489
223,472
646,360
4,812,176
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.3 2.27
~ EiannettF/eming IX-136 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 476 of 529
YEAR
I 1 I
SURVIVOR
IDAHO POWER COMPANY
ACCOUNT 359 ROADS AND TRAILS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. COST ACCRUED RESERVE ACCRUALS LIFE
12 I (3) I 4 I (5) I 6)
CURVE .. IOWA 65-R2.5
NET SALVAGE PERCENT .. 0
194 9 149.57 115 136 14 14.86 1951 256,015.40 193,942 229,045 26,970 15.76 1952 1,998.24 1,499 1,770 228 16.24 1953 730.24 542 64 0 90 16.72 1954 1,162.26 8 54 1,009 153 17.22 1955 775.78 564 666 110 17.73 195 6 1,384.58 996 1,176 209 18.26 1961 20,853.83 14,094 16,645 4,209 21. 07 1966 8.67 5 6 3 24.17 198 8 2,747.75 1,037 1,225 1,523 40. 4 6 1989 17,690.02 6,455 7,623 10,067 41. 28 1991 14,604.35 4, 954 5,851 8,753 42.95 1995 230.37 66 78 152 46.36 2009 6,184.16 579 684 5,500 58.91 2010 65,730.96 5,218 6,162 59,569 59.84
390,266.18 230,920 272,716 117,550
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.3
_,.._;;_,,.._
ANNUAL
ACCRUAL
(7)
1
1,711
14
5
9
6
11
200
38
244
204
3
93
995
3,534
0.91
it!]! Gannett Fleming IX-137 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 477 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL I 1) (2) (3) I 4) 15 I I 61 17 I
SURVIVOR CURVE .. IOWA 70-R2.5
NET SALVAGE PERCENT .. -50
1909 1,707.90 2,344 2,395 167 5.95 28 1919 7 8 5. 94 1,041 1,063 116 8.19 14 1921 84.70 111 113 14 8. 67 2 1922 144.15 189 193 23 8.91 3
1923 36,669.98 47,807 48,839 6, 166 9.16 673 1924 21. 4 3 28 29 3 9.41 1929 20,949.75 26,603 27,177 4,248 10.74 396 1931 2,313.83 2,909 2,972 499 11. 32 44
1936 3,731.97 4 I 565 4, 664 934 12.92 72 1937 740.33 900 919 191 13. 27 14 1938 7,374.75 8, 908 9,100 1,962 13. 63 144 1939 7,788.39 9,346 9,548 2, 135 14.00 152
194 0 2,364.68 2, 818 2,879 668 14.39 46 1941 515.56 610 623 150 14.79 10 1942 184.75 217 222 55 15.20 4 194 3 25.40 30 31 7 15.62
1944 50.59 58 59 17 16.05 1 1945 2,855.95 3,274 3,345 939 16.50 57
194 6 8,125.90 9,236 9,435 2,754 16. 96 162 1947 7,997.34 9,009 9,203 2,793 17.43 160 1948 15,026.69 16,773 17,135 5,405 17.91 302 194 9 38,235.20 42,269 43,181 14,172 18.41 770
1950 47,246.98 51,715 52,831 18,039 18. 92 953 1951 123,621.92 133,936 136,827 4 8, 60 6 19.44 2,500
1952 59,439.05 63,723 65,098 24,061 19.97 1,205 1953 95,752.07 101,525 103,716 39,912 20.52 1, 945 1954 28,758.91 30,154 30,805 12,333 21. 07 585
1955 37,928.10 39,305 40,153 16,739 21.64 774
1956 119,469.68 122,320 124,960 54,245 22.22 2,441 1957 79,752.70 80,647 82,388 37,241 22.81 1, 633
1958 25,676.16 25,634 26,187 12,327 23. 41 527 1959 91,297.84 89,955 91,897 45,050 24.02 1,876 1960 66,663.34 64,797 66, 196 33,799 24. 64 1,372
1961 36,685.80 35,163 35,922 19,107 25.27 756 1962 70,253.80 66,375 67,808 37,573 25.91 1,450 1963 99,637.47 92,748 94,750 54,706 26. 56 2,060 1964 141,247.33 129,483 132,278 79,593 27.22 2,924
1965 132,015.69 119,153 121,725 76,299 27.88 2,737 1966 115,815.20 102,844 105,064 68,659 28.56 2, 404 1967 85,030.83 74,269 75,872 51, 67 4 29.24 1,767
1968 118,459.51 101,690 103,885 73,804 29.94 2,465 1969 49,773.69 41, 981 42,887 31,774 30. 64 1,037 1970 153,157.87 126,847 129,585 100,152 31. 35 3, 195
r'""-'""'1 IX-138 Idaho Power Company [~j fiannettFleming December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 478 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STRUCTURES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCROAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL YEAR COST ACCROED RESERVE ACCRUALS LIFE ACCRUAL I 1) (2) (3) ( 4) I 5) I 6) (7)
SORVIVOR CURVE .. IOWA 70-R2.5
NET SALVAGE PERCENT .. -50
1971 168,384.08 136,896 139,851 112,725 32.06 3,516 1972 212,917.75 169,771 173,435 145,942 32.79 4,451 197 3 269,484.13 210,658 215,205 189,021 33.52 5,639 1974 284,305.94 217,737 222,437 204,022 34.26 5, 955 197 5 307,878.35 230,844 235,827 225,991 35.01 6,455 197 6 317,250.47 232,770 237,794 238,082 35.76 6,658 1977 279,775.20 200,721 205,053 214, 610 36.52 5, 877 1978 490,001.70 343,459 350,872 384,131 37.29 10,301 197 9 150,109.20 102,740 104, 958 120,206 38.06 3,158 1980 251,058.85 167,582 171,199 205,389 38.85 5,287 1981 141,783.03 92,271 94,263 118,412 39.63 2, 988 1982 288,393.54 182,739 186,683 245,907 40.43 6,082 1983 323,667.38 199,541 203,848 281,653 41. 23 6,831 1984 198,899.08 119,211 121,784 176,565 42.03 4,201 1985 330,226.44 192,122 196,269 299,071 42.85 6,979 198 6 272,711.09 153,866 157,187 251,880 43. 67 5,768 1987 72,700.39 39,741 40,599 68,452 4 4. 4 9 1,539 198 8 59,278.48 31,350 32,027 56,891 45.32 1,255 1989 333,268.47 170,252 173,927 325,976 46.16 7,062 1990 197,461.78 97,320 99,421 196,772 47.00 4, 187 1991 1,068,770.44 507,287 518,236 1,084,920 47.85 22,673 1992 383,740.76 175,153 178,933 396,678 48.70 8,145 1993 515,148.04 225,635 230,505 542,217 49.56 10,941 1994 371,515.42 155,875 159,239 398,034 50.42 7,894 1995 212,902.65 85,360 87,202 232,152 51. 29 4,526 1996 190,207.71 72,715 74,284 211,028 52.16 4,046 1997 316,734.58 115,112 117,597 357,505 53.04 6,740 1998 794,263.31 273,509 279,412 911,983 53.93 16,910 1999 922,747.27 300,354 306,837 1,077,284 54.81 19,655 2000 608,614.44 186,501 190,527 722,395 55.70 12,969
2001 1,385,059.98 397,713 406,297 1,671,293 56.60 29,528 2002 2,011,801.97 538,871 550,502 2,467,201 57.50 42,908 2003 1,154,671.22 286,768 292,958 1,439,049 58. 41 24, 637 2004 1,228,921.53 281,503 287,579 1,555,803 59.31 26,232 2005 1,367,179.15 286,226 292,404 1,758,365 60.23 29,194 2006 727,602.46 138,139 141,121 950,283 61. 14 15,543 2007 1,185,138.39 201,645 205,997 1,571,711 62. 06 25,326 2008 2,875,167.64 432,526 441,862 3,870,889 62.98 61,462 2009 2,633,794.59 343,710 351,129 3,599,563 63.91 56,322
2010 2,415,495.10 267,069 272,833 3,350,410 64.84 51,672 2011 2,625,474.09 237,986 243,123 3,695,088 65.77 56,182 2012 225,402.03 15,891 16,234 321,869 66. 71 4, 825
;!;·J._ .... ~ IX-139 Idaho Power Company [@I Gannett Fleming December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 479 of 529
IDAHO POWER COMPANY
ACCOUNT 361 STROCTORES AND IMPROVEMENTS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(21
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE .. IOWA 70-R2.5
NET SALVAGE PERCENT .. -50
2013
2014
2015
876,003.62
677,110.52
516,950.46
34,175,351.84
44,295
20,608
5,203
10,770,554
ALLOC. BOOK
RESERVE
( 41
45,251
21,053
5,315
11,003,028
FUTURE BOOK
ACCRUALS
(5 I
1,268,754
994,613
770,111
40,260,000
REM.
LIFE
I 61
67. 64
68.58
69.53
ANNUAL
ACCRUAL
17 I
18,757
14,503
11,076
726,515
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.4 2.13
~l-~ [~j fiannett Fleming IX-140 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 480 of 529
IDAHO POWER COMPANY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
( 1 i (2) (3) I 4) (5) I 6) (7)
SURVIVOR CURVE .. IOWA 55-Rl. 5
NET SALVAGE PERCENT .. -10
1916 1,991.84 2,048 2,158 33 3.59 9 1919 6,746.47 6,838 7,204 217 4.32 50
1923 5,696.34 5,670 5,973 293 5.23 56 1924 140.21 139 146 8 5. 4 6 1 1927 4.05 4 4
1928 3,330.11 3,234 3,407 256 6.45 40
1929 977.21 94 4 994 Bl 6. 71 12 1930 1,497.86 1,439 1,516 132 6.98 19 1931 8,898.58 8,498 8,952 836 7.25 115 1933 2,026.81 1,913 2,015 214 7.81 27
1934 20.07 19 20 2 8.09
1935 51.63 48 51 6 8.38 1 193 6 41,967.98 38,887 40,966 5,199 8. 67 600 1937 24,453.81 22,517 23,721 3, 178 8. 96 355 1938 3,759.18 3,439 3,623 512 9. 26 55 1939 23,947.49 21,763 22,927 3,415 9. 56 357
194 0 1,421.90 1,283 1,352 212 9. 87 21 1941 38,735.42 34,722 36,579 6,030 10.18 592 1942 39,635.65 35,276 37,162 6,437 10.50 613
194 3 35,627.13 31,480 33,163 6,027 10.82 557
1944 6,463.14 5, 668 5, 971 1,138 11.15 102 1945 26,897.84 23,406 24,658 4,930 11. 4 9 42 9 194 6 60,169.63 51,951 54,729 11,458 11. 83 969
1947 84,930.65 72,752 76,642 16,782 12.17 1,379
194 8 227,676.12 193,388 203,729 46,715 12.53 3,728
194 9 297,588.34 250,630 264,031 63,316 12.89 4, 912
1950 273,242.74 228,103 240,300 60,267 13.26 4,545 1951 556,121.06 460,023 484,621 127,112 13.64 9,319 1952 336,163.40 275,453 290,182 79,598 14.03 5,673
1953 943,714.53 765,921 806,875 231,211 14. 42 16,034
1954 241,966.35 194,395 204,789 61,374 14.83 4, 139
1955 316,140.97 251,396 264,838 82,917 15.24 5,441
1956 448,601.83 352,959 371,832 121,630 15.66 7,767
1957 385,650.26 300,035 316,078 108,137 16. 10 6, 717 1958 235,819.75 181,392 191,091 68,311 16.54 4,130
195 9 625,100.59 475,201 500,610 187,001 16.99 11, 007 1960 457,197.58 343,357 361,716 141,201 17.45 8,092 1961 606,503.55 449,782 473,832 193,322 17.92 10,788
1962 321,069.32 235,021 247,588 105,588 18.40 5,738
1963 456,773.92 329,975 347,619 154,832 18.88 8,201 1964 599,152.43 426,839 449,662 209,406 19.38 10,805
1965 780,838.03 548,301 577,619 281,303 19. 8 9 14,143
1966 1,002,857.96 693,778 730,875 372,269 20.41 18,240
r=±"';i IX-141 Idaho Power Company [~: fiannettFleming December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 481 of 529
IDltHO POWER COJ:.'.:P~.NY
ACCOUNT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPR8C:ATION ACCRUAL
RELATED ';'Q ORIGINAL COST AS OF D1:CEMBER 31, 2015
YEAR
(1}
ORIGINAL
COST
12)
CALCO LATED
ACCRUED
(3)
SURVIVOR CURVE .. IOWA 55-Rl.5
NET SALVAGE ERCENT .. -10
1967
:i.968
1969
1970
197 l
1972
1973
197 4
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
198 5
198 6
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
20C3
2004
20CS
2006
'2007
2008
2009
5921277.02
1,969,873.99
530,832.22
533,869.62
941,239.73
1,449,563.06
822,577.50
1,315,542.89
:, 899,817. 4i
2,924,265.75
3,094,840.09
2,147,345.44
1,360,317.28
2,256,026.43
1,923,316.i9
801,421.15
8791613.55
507,736.24
1,156,511.94
845,154.0C
740,202.91
453,321.38
1,518,066.84
3,797,264.01
5 t 667 I 4 98, 55
3,702,294.03
4,225,903.21
1,533,914.93
3,201,666.88
1,783,322.08
2,887,453.64
6,097,9:0.26
6,731,749.57
5,574,994.46
8,860,854.28
9,808,086.12
9,722,273.69
6,641,292.28
8,465,571.38
6,567,609.07
9,224,471.92
15,774,223.37
l4,60S,619.18
403,575
1, 32:, 005
350,139
346,270
599,941
907,425
505,224
792,488
1,122{034
1,691,481
1,752,308
1,188, 76~
735,934
1,191,629
991,287
402,478
430,135
241,583
534,538
379,138
321,838
190,850
617,853
1r491,562
2,145,704
1,348,372
1,478,221
514,173
1,025,804
545,340
839,660
1, 681 1 822
1,755,634
1,369,202
21041,497
2,110,739
:,942,549
1,223,293
1,427,270
1,004,838
1,265,625
1,914,928
1,542,353
J,<.;"4 i~J 6annettFleming
ALLOC. BOOK
RESER1n::
( 4)
425,154
l, 3 640
368,861
36s,785
632, no
955,945
532,239
834,863
1,182,030
1,781,841
1,846,005
1,252,328
775,285
1,255,346
1,044,292
423,999
453,135
254,501
563,120
399,411
339,047
201, 05':
650,890
l, 571,316
2,268,436
1,420, •170
lt 557,262
541,666
1,080,654
574,500
884, fj57
1,771,750
11849,508
L442,414
2,150,657
2,223,601
2,046,418
l,288, 703
1,503,587
1,058,567
1,333,298
2,017,320
1,624,823
IX-142
FUTURE BOOK
ACCRU.ZtLS
{5}
226,351
775,221
215,054
222,472
403,344
638,574
372,596
612,234
907,769
1,434,851
1,S58,319
1,109,752
721,064
1,226,283
l,07L356
457,564
514,440
304,009
709,043
530,258
475,176
297,599
1,018,984
2,605,674
3,973,812
2,652,053
3,0911232
11145,6{0
2,441,:80
1,387,154
2,291,642
41935,951
5,555,417
4,690,080
7,596,283
8,565,294
8,6,8,083
6,016,719
7,808,542
6,165,803
8,813,621
15,334,326
14,441,358
REM.
L:FE
( 6)
20.93
21.47
22.02
22. 57
23.13
23. 70
24.29
24.88
25.47
26.08
26.69
27.32
27.95
28.59
29. 23
29. 89
30.55
31.2:
31. 89
32.57
33.26
33.95
34. 65
35.36
36.07
36. 7 9
37.51
38.24
3B.98
39. 71
4 0. 4 6
41. 21
41.96
42. 72
43.48
44.24
45. Cl
4 5. 7 9
4 6. 5 7
47.35
48 .14
48.93
49.72
ANNUAL
ACCRUAL
(7)
10, 815
36,107
9,766
9,857
17,438
26, 944
15,339
24,607
35,641
55r017
58,386
4 0, 620
25,798
4 2, 892
36,653
15,3C8
16,839
9,741
22,234
16,281
14,287
8,766
29,408
73,690
110,169
72,066
82,411
29,959
62, 626
34,932
56, 5,10
119,776
132,398
109,787
174,708
193,610
192,137
131,398
167,673
130,218
183,083
313,393
290,454
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 482 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOONT 362 STATION EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FOTORE BOOK
ACCRUED RESERVE ACCRUALS
( 3) ( 4 I ( 5 I
REM.
LIFE
( 6)
SURVIVOR CORVE .. IOWA 55-Rl.5
NET SALVAGE PERCENT .. -10
2010
2011
2012
2013
2014
2015
1,954,118.98
9,030,763.28
1,662,885.90
5,897,594.44
7,248,879.62
15,990,210.66
216,853,728.15
175,079
662,885
95, 117
241,784
178,293
131,040
54,500,508
184,440
698,330
100,203
254,712
187,826
138,047
57,414,677
1,965,091
9,235,510
1,728,971
6,232,642
7,785,942
17,451,185
181,124,424
50.52
51. 33
52.14
52.95
53.77
54.59
ANNUAL
ACCRUAL
(7)
38,897
179,924
33,160
117,708
144,801
319,677
4,239,837
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.7 1.96
__,,__1,,.., l[!ll Eiannett Fleming IX-143 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 483 of 529
YEAR
I 1 I
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
FUTURE BOOK
ACCRUALS
(5 I
REM.
LIFE
I 6) (2 I ( 4 I
SURVIVOR CURVE .. IOWA 55-Rl.5
NET SALVAGE PERCENT .. -50
192 6
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
194 6
1947
194 8
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
207.55
2,414.03
8,657.80
17,800.51
12,624.91
6,065.19
2,783.48
1,299.44
3,721.28
11,977.66
4,183.15
21,779.48
23,934.98
33,763.69
62,530.89
60,061.55
20,578.15
20,147.54
34,861.94
117,287.16
139,004.19
240,654.73
283,120.85
286,466.59
413,540.16
317,757.82
294,901.47
333,243.61
327,409.65
146,458.33
308,458.09
339,063.30
457,250.06
432,532.87
408,640.22
534,828.53
605,980.42
536,902.41
607,460.72
817,681.81
822,169.91
910,711.71
778,633.30
278
3,213
11,464
23,443
16,534
7,899
3, 604
1,672
4,761
15,229
5,286
27,347
29,858
41,842
76,965
73,417
24,974
24,276
41, 692
139,177
163,659
281,108
327,930
328,995
470,760
358,431
329,513
368,811
358,690
158,814
330,946
359,714
479,612
448,379
418,486
540,856
604,875
528,900
590,124
782, 963
775,606
846,211
712,029
311
3, 621
12, 987
26,701
18,937
9,098
4,175
1, 94 9
5,582
17,966
6,275
32,669
35,902
50,646
93,796
90,092
30,867
30,221
52,293
175,931
208,506
360,350
420,370
421,735
603,463
459,469
422,399
472,775
459,801
203,582
424,236
461,114
614,810
574,773
536,453
693,318
775,383
677,992
756,474
1,003,673
994,242
1,084,750
912,743
632
4,311
7,965
16,847
17,168
19,953
27,090
31,313
16,105
38,451
47,481
71,065
74,026
76,507
108,925
133,588
127,362
154,717
222,850
239,013
281,318
255,207
12.17
12.53
12.89
13 .26
13. 64
14.03
14.42
14.83
15.24
15.66
16.10
16.54
16.99
17.45
17. 92
18. 4 0
18.88
19.38
19.89
20. 41
20.93
21. 4 7
ANNUAL
ACCRUAL
17 I
52
344
618
1,271
1,259
1,422
1,879
2,111
1,057
2,455
2, 94 9
4,297
4,357
4, 384
6,078
7,260
6,746
7,983
11,204
11,711
13,441
11,887
~I EiannettFleming IX-144 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 484 of 529
YEAR
! 1 I
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 41
FUTURE BOOK
ACCRUALS
15 I
REM.
LIFE
I 6J
SURVIVOR CURVE .. IOWA 55-Rl.5
NET SALVAGE PERCENT .. -50
1969
1970
1971
1972
197 3
197 4
1975
197 6
1977
1978
197 9
1980
1981
1982
1983
1984
198 5
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
912,566.84
1,072,959.84
1,298,706.51
1,693,188.95
2,142,205.11
2,869,540.58
2,928,993.89
2,961,150.05
3,163,362.55
3,220,419.21
3,834,681.28
6,311,357.74
3,796,695.04
3,964,382.69
3,266,277.51
3,479,967.54
3,753,381.58
3,168,336.79
3,164,646.27
2,984,549.86
3,183,632.53
2,973,862.87
6,370,709.44
7,828,308.05
7,348,356.20
8,039,793.79
7,979,487.86
8,205,805.82
12,970,626.17
3,457,045.07
5,562,745.04
8,873,174.98
6,772,305.84
4,171,778.31
5,656,308.41
5,743,963.54
4,866,725.12
10,823,230.04
8,577,086.11
7,834,633.43
6,606,228.94
7,575,916.88
2,466,652.95
820,817
948,990
1,128,803
1,445,365
1,794,182
2,357,213
2,358,909
2,335,548
2,442,416
2,431,111
2,828,959
4,545,882
2,668,412
2,714,908
2,178,036
2,257,890
2,365,644
1,938,167
1,876,335
1,713,415
1,766,916
1,592,905
3,289,006
3,887,812
3,505,166
3,674,950
3,486,278
3,421,821
5,143,372
1,229,446
1,862,991
2,787,730
1,987,401
1,136,643
1,420,723
1,320,566
1,015,369
2,024,972
1,419,851
1,128,187
807,116
758,311
192,399
1,052,197
1,216,501
1,447,001
1,852,799
2,299,944
3,021,688
3,023,862
2,993,916
3,130,909
3,116,417
3,626,415
5,827,321
3,420,611
3,480,214
2,792,003
2,894,367
3,032,496
2,484,517
2,405,255
2,196,410
2,264,992
2,041,929
4,216,144
4,983,748
4,493,238
4,710,882
4,469,026
4,386,399
6,593,238
1,576,015
2,388,150
3,573,564
2,547,630
1,457,051
1,821,211
1,692,820
1,301,591
2,595,792
1,820,093
1,446,212
1,034,634
972,071
246,634
316,653
392,939
501,059
686,984
913,364
1,282,623
1,369,629
1,447,809
1,614,135
1, 71:4,212
2,125,607
3,639,716
2,274,432
2,466,360
2,107,413
2,325,584
2,597,576
2,267,988
2,341,714
2,280,415
2,510,457
2,418,865
5,339,920
6,758,714
6,529,296
7,348,809
7,500,206
7,922,310
12,862,701
3,609,553
5,955,968
9,736,198
7,610,829
4,800,616
6,663,252
6,923,125
5,998,497
13,639,053
11,045,536
10,305,738
8,874,709
10,391,804
3,453,345
22.02
22.57
23 .13
23.70
24.29
24.88
25.47
26.08
26.69
27.32
27. 95
28.59
29. 23
2 9. 8 9
30.55
31. 21
31. 89
32.57
33.26
33.95
34.65
35.36
36.07
36. 7 9
37.51
38.24
38.98
39.71
4 0. 4 6
41. 96
42. 72
4 3. 4 8
44.24
45.01
45.79
46.57
47.35
48.14
48.93
49. 72
50.52
51. 33
52.14
ANNUAL
ACCRUAL
17 I
14,380
17,410
21,663
28,987
37,602
51,552
53,774
55,514
60,477
62,746
76,050
127,307
77,812
82,515
68,982
74,514
81,454
69,634
70,406
67, l 7 0
72,452
68,407
148,043
183,711
174,068
192,176
192,412
199,504
317,912
86,024
139,419
223,924
172,035
106, 657
145,518
148,661
126, 684
283,321
225,742
207,276
175,667
202,451
66,232
~-'-"1 [~I Gannett Fleming IX-145 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 485 of 529
YEAR
11 I
IDAHO POWER COMPANY
ACCOUNT 364 POLES, TOWERS AND FIXTURES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE
12 I (3j 14) (5 j 16)
SURVIVOR CURVE .. IOWA 55-Rl.5
NET SALVAGE PERCENT .. -50
2013 7,422,574.39 414,959 531,932 10,601,930 52.95
2014 5,504,767.51 184,630 236,676 8,020,475 53.77
2015 7,178,502.30 80,220 102,833 10,664,920 54.59
244,791,142.55 103,829,085 133,061,778 234,124,936
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41. 0
ANNUAL
ACCRUAL
(7j
200,225
149,163
195,364
5,707,762
2.33
~] 6annettFleming IX-146 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 486 of 529
YEAR
11)
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4)
FUTURE BOOK
ACCRUALS
( 5)
REM.
LIFE
16)
SURVIVOR CURVE .. IOWA 49-Rl
NET SALVAGE PERCENT .. -30
1919
1920
1921
1922
1923
1924
1925
192 6
1927
1928
192 9
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
194 6
194 7
1948
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
160.22
1,342.93
717.75
611. 68
1,934.53
1,527.06
565.41
3,189.10
5,828.99
9,708.94
24,307.46
18,809.21
9,601.28
4,143.87
4,268.03
4,310.98
13,553.24
18,516.78
29,594.80
31,745.73
38,485.31
95,728.80
74,438.16
29,102.44
28,512.34
23,616.83
56,860.78
111,587.60
200,219.09
284,187.43
301,664.37
375,366.69
295,235.48
290,619.04
312,440.74
297,405.49
213,309.95
328,641.50
325,439.61
390,424.03
359,224.71
323,859.35
478,621.24
205
1,711
908
768
2,413
l, 8 91
695
3,895
7,070
11, 699
29,098
22,371
11,343
4,863
4,974
4,990
15,577
21,129
33,519
35,685
4 2, 925
105,932
81,721
31,687
30,787
25,282
60, 327
117,325
208,600
293,294
308,288
379,826
295,765
288,133
306,453
288,551
204,638
311,620
304, 958
361,397
328,422
292,308
426,405
206
1, 718
912
771
2,423
1,899
698
3,912
7, 100
11,749
29,222
22,466
11,391
4,884
4, 995
5,011
15,643
21,219
33,662
35,837
43,108
106,384
82,070
31,822
30,918
25,390
60,584
117,825
209,490
294,545
309,603
381,446
297,026
289,362
307,760
289,782
205,511
312,949
306,259
362,938
329,823
293,555
428,223
2
28
21
24
92
86
37
234
478
873
2,378
1,986
1,091
503
553
593
1, 976
2,853
4,811
5,432
6,923
18,063
14,700
6,011
6,148
5,312
13,335
27,239
50,795
74,899
82,561
106,531
86,780
88,443
98, 413
96,845
71,792
114,285
116,812
144,613
137,169
127,462
193,985
0. 67
0.99
1. 32
1. 65
1.99
2.33
2.66
2.97
3.28
3.58
3.88
4.17
4.47
4.77
5.07
5.37
5. 68
5.99
6.31
6.63
6.96
7.29
7.62
7. 96
8.30
8.65
9.01
9.37
9.73
10.10
10.48
10.86
11.24
11. 63
12.03
12.43
12. 84
13. 26
13. 68
14.11
14.54
14.98
15.42
ANNUAL
ACCRUAL
(7)
2
28
16
15
46
37
14
79
146
244
613
476
244
105
109
110
348
476
762
819
995
2,478
1,929
755
741
614
1,480
2,907
5,220
7, 416
7,878
9,809
7,721
7,605
8,181
7,791
5,591
8, 619
8,539
10,249
9,434
8,509
12,580
,.,,,
[~j Gannett Fleming IX-147 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 487 of 529
YEAR
( 1 I
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED
( 3)
RESERVE
( 4)
ACCRUALS
(5)
REM.
LIFE
( 6) (2 I
SURVIVOR CURVE. . IOWA 4 9-Rl
NET SALVAGE PERCENT .. -30
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
197 3
1974
197 5
197 6
1977
1978
197 9
1980
1981
1982
1983
1984
198 5
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
539,004.82
498,001.10
508,589.46
798,903.03
930,583.27
944,468.78
737,628.04
881,728.69
960,804.99
1,083,104.76
1,202,739.68
1,270,850.39
2,114,348.58
2,241,329.91
1,850,560.55
1,988,410.32
2,274,306.44
2,783,463.85
3,080,598.10
1,408,016.98
2,145,779.00
2,018,279.83
1,603,116.75
2,045,277.69
1,379,855.01
1,444,880.55
1,275,067.70
1,763,792.61
1,071,843.75
2,796,536.53
2,922,239.08
2,771,462.57
2,600,294.43
2,953,618.87
2,442,953.88
2,181,816.61
81,218.27
853,926.36
1,625,626.84
4,246,821.69
3,019,417.58
1,287,396.65
2,494,548.36
473,621
431,512
434,479
672,529
771,535
770,770
592,380
696,403
745,856
826,137
900,799
933, 952
1,523,551
1,582,941
1,279,944
1,345,742
1,505,441
1,800,386
1,945,160
867,016
1,287,723
1,179,618
911, 022
1,129,192
739,122
750,192
640,707
856,341
502,194
1,262,790
1,269,140
1,155,126
1,038,251
1,127,606
889,235
755,408
26,676
265,071
475,285
1,163,909
772,213
305,686
546,658
475,641
433,352
436,332
675,397
774,825
774,057
594,906
699,373
749,037
829,660
904,641
937,935
1,530,048
1,589,692
1,285,403
1,351,481
1,511,861
1,808,064
1,953,455
870,714
1,293,215
1,184,649
914,907
1,134,008
742,274
753,391
643,439
859,993
504,336
1,268,175
1,274,553
1,160,052
1,042,679
1,132,415
893,027
758,630
26,790
266,201
477,312
1,168,873
775,506
306,990
548,989
225,065
214,049
224,834
363,177
434,933
453,752
364,010
446,874
500,009
578,376
658,921
714,171
1,218,605
1,324,037
1,120,326
1,233,452
1,444,737
1,810,439
2,051,323
959,708
1,496,298
1,439,115
1,169,145
1,524,853
1,051,538
1,124,954
1,014,149
1,432,937
889,061
2,367,322
2,524,358
2,442,849
2,337,704
2,707,290
2,282,813
2,077,732
78,794
843,903
1,636,003
4,351,995
3,149,737
1,366,626
2,693,924
15.88
16.34
16.80
17.27
17.75
18.24
18.73
19.23
19.74
20.25
20.77
21. 30
21. 8 4
22.38
22.93
23.49
24.05
24.62
25.20
25.79
26.38
26.97
27. 58
28.19
28.81
29. 4 3
30.06
30.70
31.34
31. 98
32.63
33.29
33.95
34.61
35.28
35.95
36.62
37.30
37.98
38.67
39.36
40.05
40.74
ANNUAL
ACCRUAL
(7 I
14,173
13,100
13,383
21,029
24,503
24,877
19,435
23,238
25,330
28,562
31,725
33,529
55,797
59,162
48,859
52,510
60, 072
73,535
81,402
37,212
56,721
53,360
42,391
54,092
36,499
38,225
33, 737
4 6, 67 5
28,368
74,025
77,363
73,381
68,857
78,223
64,706
57,795
2, 152
22,625
43,075
112,542
80,024
34,123
66,125
~ Gannett Fleming IX-148 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 488 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 365 OVERHEAD CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK
ACCRUED
( 3)
RESERVE
( 4 I
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
( 6) (2 I
SURVIVOR CURVE .. IOWA 49-Rl
NET SALVAGE PERCENT .. -30
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2,623,441.90
3,243,899.02
8,753,975.43
11,371,130.00
4,456,588.72
171,248.01
4,615,207.31
2,702,313.54
3,450,257.71
3,053,556.52
4,347,209.33
129,331,468.81
526,202
590,390
1,430,601
1,644,106
560,412
18,264
404,084
184,257
168,424
89,912
42,668
50,118,087
528,446
592,908
1,436,702
1,651,117
562,802
18,342
405,807
185,043
169,142
90,296
42,850
50,331,824
2,882,028
3,624,161
9,943,466
13,131,352
5,230,763
204,280
5,593,963
3,327,965
4,316,193
3,879,327
5,608,522
117,799,085
41. 4 4
42.14
4 2. 8 4
43.55
44.26
4 4. 98
45. 70
46.43
47.16
47.89
48.63
ANNUAL
ACCRUAL
(7 I
69,547
86,003
232,107
301,524
118,183
4,542
122,406
71,677
91,522
81,005
115,330
3,422,093
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.4 2.65
~,.s [@[ liannettFleming IX-149 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 489 of 529
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
12 I
Cl'.LCULATED
ACCRUED
(3)
SURVIVOR CURVE .. IOWA 60-R2.5
NET SALVAGE PERCENT .. -25
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1959
1960
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
197 3
1974
197 5
197 6
1977
197 8
197 9
1980
1981
1982
198 3
1984
1985
198 6
1987
1988
198 9
1990
1991
1992
1993
570.20
1,185.71
1,212.46
315.18
90.32
267. 92
34.05
18.97
11. 43
57.31
1,279.25
3. 85
481.74
21,218.01
62,669.09
55,180.01
33,743.31
24,784.82
116,403.48
103,022.62
165,086.07
366,002.40
365,845.30
192,878.72
120,695.29
250,988.37
330,830.45
524,734.92
538,801.97
625,676.80
480,443.66
316,528.67
568,506.15
88,578.71
240,942.55
480,253.26
317,376.29
574,413.85
566,613.06
626,521.21
995,039.06
1,503,426.35
1,587,595.40
~ Eiannett Fleming
574
1, 185
1,202
310
88
259
33
18
11
52
1, 158
3
420
18,234
53,086
46,064
27,740
20,055
92,662
80,615
126,945
276,332
271,105
140,199
85,970
175,118
225,862
350,372
351,568
398,611
298,578
191,765
335,298
50,822
134,325
259,835
166,492
291,637
278,115
296,948
454,397
660,568
670,104
ALLOC. BOOK
RESERVE
( 4 I
558
1, 151
1, 168
301
85
252
32
17
11
51
1,125
3
4 08
17,711
51,563
44,743
26,944
19,480
90,004
78,303
123,303
268,405
263,328
136,177
83,504
170,095
219,383
340,321
341,483
387,177
290,013
186,264
325,680
49,364
130,472
252,381
161,716
283,271
270,137
288,430
441,362
641,619
650,882
IX-150
FUTURE BOOK
ACCRUALS
I 5 I
155
331
348
93
28
83
11
7
3
21
474
2
194
8, B 12
26,773
24,232
15,235
11,501
55,500
50,475
83,055
189,098
193,979
104,921
67,365
143,640
194,155
315,598
332,019
394,919
310,542
209,397
384,953
61,359
170,706
347,936
235,004
434,746
438,129
494,722
802,437
1,237,664
1,333,612
REM.
LIFE
I 61
11. 66
12.03
12.42
12.82
13.23
13. 66
14 .11
14.57
15.04
16.03
16.55
17. 62
18.18
18.75
19.34
19.93
20.54
21.16
21.79
22.44
23.09
23.76
24. 4 3
25 .11
25.81
26.51
27.23
27.95
28. 68
29.42
30.17
30. 92
31. 69
32. 4 6
33.24
34.03
34.82
35.63
36. 4 4
37.25
38.08
38.91
39.74
ANNUAL
ACCRUAL
17 I
13
28
28
7
2
6
1
1
29
11
470
1,384
1,216
742
544
2,547
2,249
3, 597
7, 959
7, 94 0
4, 1 78
2, 610
5, 418
7,130
11,292
11,577
13,423
10,293
6,772
12,147
1,890
5,136
10,224
6,749
12,202
12,023
13,281
21,072
31,808
33,558
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 490 of 529
YEAR
11)
IDAHO POWER COMPANY
ACCOUNT 366 UNDERGROUND CONDUIT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
13)
ALLOC. BOOK
RESERVE
14)
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
16)
SURVIVOR CURVE .. IOWA 60-R2.5
NET SALVAGE PERCENT .. -25
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
1,760,772.90
1,532,367.85
1,582,729.45
1,872,651.44
1,570,141.78
2,361,595.43
2,774,103.69
2,967,825.05
3,414,508.71
3,138,476.73
3,514,868.21
2,164,479.50
1,818,471.16
1,740,365.05
816,546.25
930,476.96
1,239.60
33,084.93
20,632.64
125,758.54
655,992.57
1,275,191.73
48,322,608.41
712,013
592,509
583,631
656,996
522,406
742,928
821,828
824,202
884,913
755,196
779,861
439,200
334,531
287,160
119,083
117,857
133
2, 916
1,414
6,183
19,409
12,481
16,051,585
691,589
575,513
566,889
638,150
507,420
721,617
798,253
800,559
859,529
733,533
757,490
426,601
324,935
278,923
115,667
114,476
129
2,832
1,373
6,006
18,853
12,123
15,591,137
1,509,377
1,339,947
1,411,523
1,702,664
1,455,257
2,230,377
2,669,377
2,909,222
3,408,607
3,189,563
3,636,095
2,278,998
1,948,154
1,896,533
905,016
1,048,620
1, 420
38,524
24,418
151,192
801,138
1,581,867
44,812,124
40.59
41.44
42.30
43.16
44.03
44.90
45.78
4 6. 67
47.56
48.45
49.35
50.26
51.17
52.08
53.00
53.92
54.85
55.77
56. 71
57. 64
58.58
59.53
ANNUAL
ACCRUAL
17 I
37,186
32,335
33,369
39,450
33,051
4 9, 67 4
58,309
62,336
71,670
65,832
73,680
45,344
38, 072
36, 416
17,076
19,448
26
691
431
2,623
13,676
26,573
1,018,825
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44. 0 2 .11
c>&> it!JJ fiannett Fleming IX-151 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 491 of 529
YEAR
I 1 i
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2i
CALCULATED ALLOC. BOOK
ACCRUED
13 I
RESERVE
( 4 i
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. IOWA 50-Rl.5
NET SALVAGE PERCENT .. -15
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
197 9
1980
1981
1982
1983
1984
1985
198 6
1987
198 8
1989
1990
1991
2,476.27
1,154.44
3,708.90
1,148.41
244.64
361. 66
1,154.74
154.19
448.83
8.51
165.04
1,445.51
1,211.75
626.52
8,085.73
11,872.10
64,786.21
53,201.67
68,718.01
108,809.92
233,834.12
206,891.46
367,969.78
569,738.69
832,646.79
755,139.90
479,424.68
819,724.54
1,027,164.01
1,827,508.69
1,620,964.28
3,530,056.68
1,648,710.55
1,030,431.37
1,360,588.67
467,783.20
1,756,240.14
1,862,876.50
1,626,965.41
2,164,383.23
3,295,824.44
3,319,392.59
5,647,179.17
2,298
1,063
3,387
1,040
219
322
1,017
135
388
7
14 0
1,209
1,001
512
6,522
9,453
50,901
41,224
52,489
81,886
173,285
150,892
263,970
401,637
576,633
513,405
319,776
535,821
657,714
1,145,391
993,570
2,114,222
963,935
587,521
756,052
252,944
923,396
951,185
805,657
1,038,428
1,528,966
1,487,221
2,439,243
2,848
1,328
4, 265
1,321
281
416
1,328
177
516
9
190
1,640
1, 358
694
8,845
12,821
69, 034
55,910
71,188
111,057
235,017
204,647
358,008
544,718
782,056
696,303
433,695
726,705
892,021
1,553,431
1,347,525
2,867,403
1,307,332
796,823
1,025,392
343,054
1,252,351
1,290,040
1,092,668
1,408,363
2,073,653
2,017,036
3,308,212
l
22
36
26
4 54
8 32
5,470
5,272
7,838
14,074
33,892
33,278
65,157
110,481
175,488
172,108
117,643
215,978
289,218
548,204
516,584
1,192,162
588,685
388,173
539,285
194,897
767,325
852,268
778,342
1,080,678
1,716,545
1,800,265
3,186,044
12.84
13.65
14.07
14. 4 9
14.93
15.38
15.84
16.31
16. 7 9
17.28
17.78
18.29
18.81
19.35
19.89
20. 4 4
21. 00
21.58
22.16
22.75
23.35
23. 96
24.58
25.21
25.84
26. 4 9
27.14
27.80
28.47
29.14
29.83
30.52
31. 22
ANNUAL
ACCRUAL
(7 I
2
3
2
30
54
345
323
4 67
814
1, 906
1,819
3,464
5,710
8, 823
8,420
5,602
10,008
13,051
24,097
22,124
49,756
23,950
15,398
20,870
7,357
28,273
30,657
27,339
37,086
57,544
58,986
102,051
~ Gannett Fleming IX-152 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 492 of 529
YEAR
I l)
IDAHO POWER COMPANY
ACCOUNT 367 UNDERGROUND CONDUCTORS AND DEVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
I 4 I
FOTORE BOOK
ACCRUALS
15 I
REM.
LIFE
(6)
SURVIVOR CURVE .. IOWA 50-Rl.5
NET SALVAGE PERCENT .. -15
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
6,681,494.64
8,988,170.50
11,739,657.49
10,917,383.76
11,156,975.68
13,151,490.03
2,052,846.23
3,403,346.58
6,606,099.06
6,440,257.97
8,019,123.97
7,131,608.52
8,703,402.69
6,685,103.28
6,982,292.47
9,702,325.83
8,797,780.44
8,409,458.64
3,160,480.88
6,401,106.90
2,515,445.22
10,366,276.00
12,344,302.97
13,005,515.28
230,143,166.97
2,778,433
3,590,864
4,495,702
4,000,020
3,900,479
4,376,947
648,268
1,016,035
1,858,230
1,700,486
1,977,195
1,632,069
1,837,636
1,293,100
1,225,323
1,528,601
1,226,235
1,019,310
324,929
540,317
165,466
488,770
349,220
122,642
61,932,354
3,768,236
4,870,092
6,097,274
5,425,008
5,290,006
5,936,213
879,210
1,377,993
2,520,216
2,306,276
2,681,561
2,213,486
2,492,285
1,753,761
1,661,838
2,073,158
1,663,075
1,382,434
440,683
732,803
224,412
662,892
473,628
166,333
83,994,552
3,915,483
5,466,304
7,403,332
7,129, 983
7,540,516
9,188,001
1,481,563
2,535,856
5,076,798
5,100,021
6,540,432
5,987,864
7,516,628
5,934,108
6,367,798
9,084,517
8,454,373
8,288,443
3,193,870
6,628,470
2,668,350
11,258,325
13,722,320
14,790,010
180,670,090
31.92
32.63
33.35
34.07
34.80
35.53
36.27
37.02
37. 77
38.52
39.28
40.05
40.82
41. 59
42.37
43.15
43.94
44.73
45.53
46.33
47.14
47.95
48.77
4 9. 5 9
ANNUAL
ACCROAL
17 I
122,666
167,524
221,989
209,275
216,681
258,598
40,848
68,500
134,414
132,399
166,508
149,510
184,141
142,681
150,290
210,533
192,407
185,299
70,149
143,071
56,605
234,793
281,368
298,246
4,604,826
COMPOSITE REMAINING LIFE AND ANNUAL ACCROAL RATE, PERCENT .. 39.2 2.00
~] 6annettFleming IX-153 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 493 of 529
YEAR
11 I
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED
ACCRUED
13 I
ALLOC. BOOK
RESERVE
FUTURE BOOK
ACCRUALS
(5 I
REM.
LIFE
I 61 12 I ( 4 I
SURVIVOR CURVE .. IOWA 42-R0.5
NET SALVAGE PERCENT .. -10
1942
194 3
1944
194 5
1946
194 7
194 8
194 9
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
197 8
1979
1980
1981
1982
1983
1984
909.54
7 30. 64
3,413.97
10,404.38
12,992.51
15,804.83
38,310.59
24,039.19
78,780.22
142,879.26
74,337.04
106,048.35
127,013.12
125,696.24
176,562.17
268,034.26
239,717.23
270,558.97
358,886.95
510,012.34
326,361.95
365,965.31
411,313.98
629,691.28
757,985.13
708,227.90
879,598.98
893,539.06
1,334,105.87
1,271,200.45
1,782,684.14
2,443,744.82
3,182,867.81
3,233,006.99
3,385,236.96
4,357,675.90
4,605,264.85
5,144,998.31
7,243,831.21
6,180,766.92
5,278,181.61
5,798,568.96
7,355,009.28
885
703
3,247
9,783
12,077
14,525
34,807
21,595
69, 94 5
125,397
64,462
90,851
107,481
105,049
145,710
218,389
192,743
214,637
280,855
393,512
248,222
274,318
303,677
457,648
542,159
498,405
608,643
607,752
891,340
834,000
1,147,628
1,543,115
1,969,820
1,959,348
2,008,187
2,527,966
2,611,314
2,848,595
3, 913, 907
3,255,354
2,708,092
2,894,593
3,569,452
1,000
8 04
3,755
11,445
14,292
17,385
42,142
26,443
86,658
157,167
81,771
116,653
139,714
138,266
194,218
294,838
263,689
297, 615
393,949
551,970
348,175
384,780
425,961
641,932
760,474
699,101
853,730
852,480
1,250,262
1,169,833
1,609,752
2,164,492
2,763,022
2,748,333
2,816,838
3,545,920
3,662,831
3,995,659
5,489,948
4,566,211
3,798,579
4,060,180
5,006,789
827
9,044
10,823
17,782
26,484
50,728
73,310
79,950
113,829
130,413
217,254
228,487
351,201
523,627
738,133
807,975
906,923
1,247,523
1,402,960
1,663,839
2,478,266
2,232,633
2,007,421
2,318,246
3,083,721
12.12
12.54
12. 96
13. 38
13. 81
14.25
14.69
15.13
15.58
16.03
16. 4 9
16.95
17.42
17.89
18.37
18.86
19. 35
19.85
20.35
20.86
21. 37
21. 89
22.41
22. 94
23.47
ANNUAL
ACCRUAL
(7 I
68
721
835
1,329
1, 918
3,560
4, 990
5,284
7,306
8,136
13,175
13,480
20,161
29,269
40,181
42,841
46,869
62, 8 4 8
68, 942
7 9, 7 62
115,969
101,993
89,577
101,057
131,390
~j_~
[~i liannettFleming IX-154 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 494 of 529
YEAR
( 1 I
IDAHO POWER COMPANY
ACCOUNT 368 LINE TRANSFORMERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
13 I
ALLOC. BOOK
RESERVE
I 4 I
FUTURE BOOK
ACCRUALS
I 5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. IOWA 42-R0.5
NET SALVAGE PERCENT .. -10
1985
1986
1987
198 8
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
3,303,761.99
4,681,333.99
4,770,044.25
5,345,405.82
8,348,187.73
8,476,882.78
6,735,363.53
8,760,410.33
9,086,333.80
11,445,186.71
9,632,528.50
11,273,365.13
10,820,438.01
8,044,022.36
4,486,105.90
7,029,257.55
4,945,088.93
6,244,342.66
4,768,120.84
19,624,840.98
24,043,140.23
24,816,232.51
37,914,805.09
33,332,721.04
24,807,600.07
17,323,557.24
21,287,607.54
24,269,017.54
24,239,096.34
28,065,546.80
27,576,974.23
1,556,610
2,138,265
2,111,307
2,287,593
3,450,147
3,379,038
2,584,298
3,230,524
3,215,081
3,875,867
3,115,690
3,475,173
3,168,322
2,231,042
1,174,956
1,732,396
1,141,010
1,344,288
951,588
3,608,106
4,042,758
3,782,664
5,173,665
4,024,459
2,598,943
1,538,003
1,549,929
1,372,971
983,865
683,508
223,870
2,183,421
2,999,296
2,961,482
3,208,755
4,839,443
4,739,700
3,624,936
4,531,382
4,509,721
5,436,590
4,370,307
4,874,546
4,444,133
3,129,432
1,648,084
2,429,993
1,600,469
1,885,602
1,334,771
5,061,008
5,670,685
5,305,857
7,256,982
5,645,017
3,645,478
2,157,322
2,174,050
1,925,835
1,380,045
958,742
314,017
515,652,279.89 ll6,076,124 162,696,157
1,450,717
2,150,171
2,285,567
2,671,191
4,343,564
4,584,871
3,783,964
5,105,069
5,485,246
7,153,115
6,225,474
7,526,156
7,458,349
5,718,993
3,286,632
5,302,190
3,839,129
4,983,175
3,910,162
16,526,317
20,776,769
21,991,999
34,449,304
31,020,976
23,642,882
16,898,591
21,242,318
24,770,084
25,282,961
29,913,359
30,020,655
404,521,351
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT
24.01
24.56
25.10
25.66
26.22
26.78
27.35
27.92
28.49
29.07
29.65
30.23
30.82
31. 41
32.00
32.59
33.19
33.78
34.38
34.98
35.58
36.18
36.79
37.39
38.00
38.61
39.22
39.84
40.45
41. 07
41. 69
34. 6
ANNUAL
ACCRUAL
17 I
60,421
87,548
91,058
104,099
165,658
171,205
138,353
182,846
192,532
246,065
209,965
248,963
241,997
182,076
102,707
162,694
llS,671
147,519
ll3, 734
472,450
583,945
607,850
936,377
829,660
622,181
437,674
541,620
621,739
625,042
728,351
720,092
11,683,753
2.27
[~] Gannett Fleming IX-155 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 495 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(21
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 11
ACCRUED
(31
SURVIVOR CURVE .. IOWA 50-Rl.5
NET SALVAGE PERCENT .. -40
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
197 0
1971
1972
1973
197 4
1975
1976
1977
197 8
1979
1980
1981
1982
1983
1984
1985
1986
1987
198 8
198 9
1990
1991
1992
1993
1994
1995
1996
1997
34.02
2.69
219.44
1,540.55
4,896.61
6,984.81
10,935.58
18,425.49
23,631.13
30,208.19
46,095.80
63,256.63
79,700.43
109,557.17
175,006.81
254,326.38
365,374.70
492,933.35
609,611.34
206,168.58
1,187,819.75
814,792.66
864,831.45
988,850.55
1,184,948.43
1,600,050.34
582,290.43
859,015.76
930,125.96
970,948.58
1,006,121.09
1,042,968.25
831,334.39
1,114,524.75
1,084,211.35
321,922.64
1,561,867.79
1,108,293.14
1,823,141.73
2,141,573.29
1,860,043.63
1,871,053.52
813,810.71
36
3
231
1, 603
5,040
7,109
11,002
18,320
23,205
29,283
44,090
5 9, 671
74,112
100,372
157,884
225,811
319,089
423,035
513,951
170,642
964,510
648,379
674,153
754,493
884,209
1,166,629
414,451
596,260
629,212
639,156
643,998
648,309
501,162
650,972
612,319
175,589
821,293
561,062
886,703
998,401
829,654
796,320
329,724
r.:;J,6 l~i EiannettFleming
RESERVE
I 41
48
4
307
2,157
6, 855
9,779
15,310
25,796
33,084
42,291
64,534
88,559
111,581
153,380
245,010
356,057
511,525
690,107
853,456
288,127
1,628,564
1,094,781
1,138,300
1,273,953
1,492,977
1,969,840
699,796
1,006,778
1,062,417
1,079,208
1,087,383
1,094,662
846,206
1,099,159
1,033,894
296,480
1,386,744
947,347
1,497,188
1,685,789
1,400,861
1,344,577
556,735
IX-156
ACCRUALS
(51
509
34,384
45,929
72,464
110,438
165,951
270,230
115,411
195,844
239,759
280,120
321,187
365,494
317,662
461,176
484,002
154,212
799,871
604,263
1,055,210
1,312,414
1,203,200
1,274,898
582,600
REM.
LIFE
(61
20.44
21. 00
21. 58
22.16
22.75
23.35
23. 96
24.58
25.21
25.84
26.49
27.14
27.80
28.47
29.14
29.83
30.52
31. 22
31. 92
32. 63
33.35
34.07
34.80
35.53
ANNUAL
ACCRUAL
171
25
1, 637
2, 128
3,270
4,854
7,107
11,278
4, 695
7,769
9,279
10,575
11,834
13,147
11,158
15,826
16,225
5,053
25,620
18,931
32,339
39,353
35,316
36,635
16,397
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 496 of 529
IDAHO POWER COMPANY
ACCOUNT 369 SERVICES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 11
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(31
SURVIVOR CURVE .. IOWA 50-Rl.5
NET SALVAGE PERCENT .. -40
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
3,010,515.59
2,113,375.53
2,352,273.37
2,581,139.73
1,934,692.16
2,218,773.70
2,462,952.38
2,821,164.74
2,975,473.48
2,105,811.12
1,184,045.09
537,938.21
221,163.68
183,185.81
619,645.76
856,211.97
1,528,954.42
58,770,766.63
1,094,142
723,704
756,115
774,755
539,005
570,314
579,976
602,714
570,696
357,314
174,718
67,328
22, 727
14, 670
35,568
29,488
17, 552
24,942,233
ALLOC. BOOK
RESERVE
I 41
1,847,446
1,221,966
1,276,692
1,308,165
910,104
962,969
979,283
1,017,675
963,614
603,320
295,009
113,683
38,374
24,770
60,056
49,790
29,637
41,924,159
FUTURE BOOK
ACCRUALS
(5 I
2,367,276
1,736,760
2,016,491
2,305,431
1,798,465
2,143,314
2,468,850
2,931,956
3,202,049
2,344,816
1,362,654
639,430
271,255
231,690
807,448
1,148,907
2,110,899
40,354,914
REM.
LIFE
( 61
37.02
37.77
38.52
39.28
40.05
40.82
41.59
42.37
43.15
43.94
44. 73
45.53
46.33
47.14
47.95
48.77
49.59
ANNUAL
ACCRUAL
(7 I
63,946
45,983
52,349
58,692
4 4, 905
52,506
59,362
69,199
74,207
53,364
30,464
14,044
5,855
4, 915
16,839
23,558
4 2, 567
1,053,206
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.3 1.79
~] fiannett Fleming IX-157 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 497 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 11 (2 I
ACCRUED
( 3)
SURVIVOR CURVE .. IOWA 27-01
NET SALVAGE PERCENT .. -5
1968
1969
1970
1971
1972
1973
197 4
197 5
1976
1977
1978
197 9
1980
1981
1982
1983
1984
198 5
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2011
..i~
1,518.02
7,860.04
16,587.45
22,446.65
42,213.49
53,682.11
71,418.14
Bl, 001. 98
97,263.33
151,345.80
159,487.63
161,121.82
1,008,287.55
151,442.37
91,794.42
150,399.57
165,280.02
61,207.55
117,614.68
114,858.16
128,534.60
146,799.03
265,890.19
321,820.39
331,789.15
368,671.08
456,584.49
466,110.76
580,915.50
400,563.26
693,368.99
11,711.86
403,417.20
337,232.02
487,312.06
313,269.73
467,771.15
976,255.18
1,253,789.51
784,908.35
491,167.00
222,073.01
755,215.60
l@i fiannettFleming
1,402
7, 107
14, 67 5
19,422
35,706
44,362
57,631
63,789
74,703
113,299
116,292
114, 352
696,001
101,593
59,794
95,044
101,233
36,299
67,466
63,651
68,730
75,642
131,837
153,310
151,611
161,295
190,879
185,797
220,263
144,090
235,935
3,758
121,587
95,081
127,919
76,141
104,597
199,314
231,608
129,730
71,629
23,749
66,079
RESERVE
( 4 I
1,594
8,253
17,417
23,569
44,324
56,366
74,989
85,052
102,126
158,913
167,462
169,178
1,058,702
159,014
96,384
157,920
173,544
64,268
123,495
120,601
132,741
146,090
254, 622
296,094
292,812
311,515
368,652
358,837
425,403
278,287
455,671
7,258
234,826
183, 634
247,055
147,054
202,012
384,943
447,313
250,553
138,340
4 5, 8 67
127,621
IX-158
ACCRUALS
I 5 I
2,220
8,049
24,563
41,817
55,567
75,590
110,762
130,579
184,558
142,304
272,366
5,039
188,762
170,460
264,623
181,879
289,148
640,125
869,166
573,601
377,385
187,310
665,355
REM.
LIFE
( 6)
13.25
13. 75
14.25
14.75
15.25
15.75
16.25
16.75
17.25
17.75
18.25
18.75
19. 25
19.75
20.25
20.75
21. 25
21. 75
22.25
22.75
23.25
24.25
24.75
ANNUAL
ACCRUAL
17 I
168
585
1, 724
2, 835
3,644
4,799
6,816
7,796
10,699
8,017
14, 924
269
9,806
8, 631
13,068
8,765
13, 607
29,431
39,064
25,213
16,232
7,724
26,883
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 498 of 529
IDAHO POWER COMPANY
ACCOUNT 370 METERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED
YEAR COST ACCRUED
( 1 I 12 I I 3)
SURVIVOR CURVE .. IOWA 27-01
NET SALVAGE PERCENT .. -5
2012 761,970.03 51,852
2013 390,473.71 18,983
2014 2,047,030.68 59,710
2015 387,382.76 3,767
16,978,858.07 4,988,714
COMPOSITE REMAINING LIFE AND
,,.,.i..,,_ l~J Gannett Fleming
ALLOC. BOOK FUTURE BOOK
RESERVE ACCRUALS
I 4 I (5)
100,144 699,925
36,663 373,334
115,320 2,034,062
7,275 399,477
8,859,773 8,968,028
ANNUAL ACCRUAL RATE, PERCENT
IX-159
REM. ANNUAL
LIFE ACCRUAL
I 6) (7 I
25.25 27, 720
25.75 14,498
26.25 77,488
26.75 14,934
395,340
.. 22.7 2.33
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 499 of 529
IDAHO POWER COMPANY
ACCOUNT 370.1 METERS -AMI
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
11 I 12 I
ACCRUED
(3)
SURVIVOR CURVE .. IOWA 16-Sl.5
NET SALVAGE PERCENT .. -10
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
4,402,261.21
8,914.89
1,023.94
343,438.06
47,887.58
16,953,377.24
17,503,575.18
16,791,072.84
2,009,481.50
96,994.37
6,106,216.76
4,004,357.42
68,268,600. 99
2,814,696
5,344
571
175,669
22,157
6,958,209
6,209,393
4,963,861
469,716
16,404
625,472
137,650
22,399,142
RESERVE
I 4 I
2,521,842
4,788
512
157,392
19,852
6,234,243
5,563,338
4,447,397
420,845
14,697
560,395
123,328
20,068,629
ACCRUALS
15 I
2,320,645
5,018
614
220,390
32,824
12,414,472
13,690,595
14,022,783
1,789,585
91,997
6,156,443
4,281,465
55,026,832
REM.
LIFE
( 6)
6.70
7.28
7.89
8.56
9.27
10.03
10.84
11. 70
12.60
13. 54
14.51
15.50
ANNUAL
ACCRUAL
17 I
346,365
68 9
78
25,746
3,541
1,237,734
1,262,970
1,198,528
142,031
6,794
424,290
276,224
4,924,990
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.2 7.21
~"-', i~J Gannett Fleming IX-160 Idaho Power Company
December 31. 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 500 of 529
YE/'.R
I 1 I
IDAHO POWER COMPANY
ACCOUNT 371.2 INSTALLATIONS ON CUSTOMER PREMISES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED
I 31
RESERVE
I 4 I
ACCRUALS
15 I
REM.
LIFE
I 6)
SURVIVOR CURVE .. IOWA 21-Rl
NET SALVAGE PERCENT .. -5
1980
1981
1983
1985
1991
1992
1993
1994
1995
1996
1997
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
114.08
716.37
146.93
793.55
222.89
440.40
977,942.43
81,059.85
64,457.37
75,351.32
150,223.98
17,504.94
67,993.55
98,279.45
31,857.43
83,910.74
100,193.62
87,220.93
168,261.44
117,184.28
158,280.60
186,655.08
79,924.13
109,237.90
91,187.62
100,402.62
104,895.58
2,954,459.08
108
665
132
684
166
318
684,563
54,837
42,026
47,245
90,284
9,076
33,249
45,110
13,635
33,313
36,520
28,957
50,310
31,054
36,563
36,771
12,948
13,873
8,343
5,522
1, 941
1,318,213
120
752
154
833
233
447
962,867
77,130
59,111
66,452
126,988
12,766
46,766
63,449
19,178
46,856
51,367
40,729
70,763
43,679
51,428
51,720
18,212
19,513
11,735
7,767
2,730
1,853,745
1
15
63,973
7,983
8, 569
12,667
30,747
5, 614
24,627
39,744
14,272
41,250
53,836
50,853
105,912
79,364
114,767
144,268
65,708
95,187
84,012
97,656
107,410
1,248,437
6.11
6.55
7.00
7.47
7. 96
8.46
8. 98
10.63
11. 22
11. 82
12.44
13.06
13. 71
14.36
15.02
15.70
16.38
17.06
17.76
18. 4 6
19.17
19.90
20.63
ANNUAL
ACCRUAL
I 7 I
2
9,139
1,069
1,077
1,497
3, 424
528
2,195
3,362
1,147
3, 158
3,927
3,541
7,051
5,055
7,007
8,457
3,700
5,156
4, 382
4, 907
5,206
8 4, 98 7
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.7 2.88
~ Gannett Fleming IX-161 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 501 of 529
YEAR
I 1 l
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED
ACCRUED
ALLOC. BOOK
RESERVE
FUTURE BOOK
ACCRUALS
REM.
LIFE
I 6) { 2) I 3) I 4 I I 5)
SURVIVOR CURVE .. IOWA 35-Rl
NET SALVAGE PERCENT .. -30
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
197 4
1975
197 6
1977
1978
197 9
198 0
1981
1982
1983
198 4
198 5
198 6
1987
1988
198 9
1990
1991
1992
1993
1994
1995
1996
182.42
659.02
807.75
1,268.46
2,108.68
3,150.29
4,605.91
7,969.68
4,196.29
7,696.26
8,855.89
12,838.05
17,295.80
15,427.80
15,743.71
20,446.80
14,894.48
27,607.83
30,374.64
34,579.03
48,560.97
54,538.91
49,956.03
65,060.74
73,214.82
41,437.19
43,089.42
14,315.64
48,780.78
135,666.45
334,039.04
362,577.47
514,769.83
131,694.35
39,056.41
43,214.92
5,721.53
13,498.10
59,515.60
127,765.65
76,812.87
95,492.46
166,703.95
218
780
947
1,472
2,423
3,584
5, 185
8,875
4, 621
8,379
9,529
13,647
18,155
15,982
16,093
20,612
14,799
27,020
29,265
32,790
45,291
49,995
44,977
57,489
63,444
35,184
35,834
11,645
38,792
105,315
252,981
267,459
369,399
91,862
26,431
28,346
3,630
8,272
35,149
72, 607
41, 911
4 9, 904
83,219
237
857
1, 050
1,649
2,741
4,095
5, 988
10,361
5,455
10,005
11,513
16,689
22,485
20,056
20,467
26,581
19,363
35,890
39,487
44,953
63,129
70,901
64,943
84,018
92,721
51,420
52,370
17,019
56,693
153,913
369,721
390,879
539,860
134,252
38,628
41,426
5,305
12,089
51,369
106,112
61,251
72,933
121,621
561
2,458
2,448
3,646
1,591
6,722
22,453
64,530
80,472
129,341
36,951
12,145
14,753
2,133
5,459
26,001
59,983
38,606
51,207
95,094
11. 21
11. 67
12 .14
12.61
13 .10
13. 59
14.10
14.61
15.14
15.68
16.22
16.78
17.34
1 7. 92
18.50
19.10
19.70
20.31
20.93
21. 56
ANNUAL
ACCRUAL
17 I
50
211
202
289
121
4 95
1,592
4, 417
5,315
8,249
2,278
724
851
119
2 95
1,361
3,045
1, 901
2,447
4,411
~ liannettFleming IX-162 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 502 of 529
YEAR
( l I
IDAHO POWER COMPANY
ACCOUNT 373.2 STREET LIGHTING AND SIGNAL SYSTEMS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED
( 3)
RESERVE
( 41
ACCRUALS
(5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. IOWA 35-Rl
NET SALVAGE PERCENT .. -30
1997
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
245,472.29
88,517.96
143,825.59
116,456.56
13,719.95
94,253.74
85,336.17
120,510.31
176,427.29
85,740.68
136,365.53
167,438.36
57,907.72
34,991.40
55,486.91
67,175.78
77,431.56
4,543,249.72
116,703
35, 67 3
54,383
41,135
4, 505
28,567
23,708
30,393
39,974
1 7, 198
23,806
24,814
7,054
3,327
3,792
2,769
1,064
2,512,377
170,556
52,135
79,478
60, 11 7
6,584
41,749
34,648
44,418
58,420
25,134
34,792
36,265
10,309
4,862
5,542
4,047
1, 555
3,623,106
148,558
62,938
107,495
91,277
11, 252
80,781
76,289
112,245
170,935
86,329
142,483
181,405
64,971
4 0, 627
66,591
83,282
99,106
2,283,119
22.20
24.15
24.82
25. 4 9
26.16
26.84
27.52
28.21
28.90
29.60
30.30
31. 01
31. 72
32.44
33.16
33.89
34.63
ANNUAL
ACCRUAL
17 I
6,692
2,606
4,331
3,581
430
3,010
2,772
3,979
5,915
2, 91 7
4,702
5,850
2,048
1,252
2,008
2,457
2,862
95,785
COMPOSITE REMAINING LifE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.8 2.11
~] liannettFleming IX-163 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 503 of 529
IDAHO POWER COMPANY
ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS -CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
12 I
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
I 3 I I 4 I
INTERIM SURVIVOR CURVE .. IOWA 90-Sl
PROBABLE RETIREMENT YEAR .. 6-2051
NET SALVAGE PERCENT .. -10
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
21,061,359.21
511,412.65
22,573.10
186,524.00
2,879.03
30,315.95
176,155.21
116,852.95
120,214.34
25,407.98
95,692.48
29,168.44
479,840.36
782,849.94
496,211.96
113,645.01
668,358.05
124,780.25
255,257.73
296,914.92
625,009.06
479,447.93
1,042,101.56
664,643.62
1,013,415.46
29,421,031.19
9,723,166
230,281
9,899
79,545
1, 192
12,150
68,215
43,610
43,093
8,726
31,348
9,076
141,035
216,283
127,774
27,050
145,524
24,502
44,496
44,768
79,187
48,383
76,998
30,217
15,763
11,282,281
8,602,780
203,746
8,758
70,379
1,055
10,750
60,355
38,585
38,127
7,721
27,736
8,030
124,784
191,361
113,051
23,933
128,755
21,679
39,369
39,609
70,062
42,808
68,125
26,735
13,947
9,982,240
FUTURE BOOK
ACCRUALS
(5 I
14,564,715
358,808
16,072
134,797
2,112
22,598
133,416
89,953
94,109
20,228
77,526
24,055
403,040
669,774
432,782
101,077
606,439
115,579
241,415
286,997
617,448
484,585
1,078,187
704,373
1,100,810
22,380,894
REM.
LIFE
I 61
32.59
32.71
32.82
32.93
33.04
33.15
33.26
33.36
33.47
33.57
33.67
33.77
33.87
33.96
34.06
34.15
34.24
34.33
34.41
34.50
34.57
34.65
34. 72
34.79
34. 8 6
ANNUAL
ACCRUAL
17 I
446,907
10,969
4 90
4, 093
64
682
4,011
2,696
2,812
603
2,303
712
11, 900
19,722
12,706
2,960
17, 711
3, 367
7,016
8, 319
17,861
13,985
31,054
20,246
31,578
674,767
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT . . 33. 2 2. 2 9
~4.s, 1t!JJ tiannett Fleming IX-164 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 504 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
12 I
BOISE CENTER e/EST
CALCULATED
ACCRUED
(3)
INTERIM SURVIVOR CURVE .. IOWA 55-R2
PROBABLE RETIREMENT YEAR .. 6-2062
NET SALVAGE PERCENT .. -10
2012
2013
2014
2015
7,127,972.92
6,205,165.18
65,477.79
934,704.70
14,333,320.59
BOISE OPERATIONS CENTER
575,748
364,833
2,335
11,289
954,205
INTERIM SURVIVOR CURVE .. IOWA 55-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. -10
1969
197 8
1980
1981
1982
1983
1984
1985
198 6
1987
1988
1989
1990
1991
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
1,744.37
9,250.32
9,685.48
21,505.81
36,615.53
101,348.43
36,376.75
233,506.44
36,170.14
3,091.24
5,052.93
34,489.70
36,266.84
130,480.70
2,332.94
27,509.33
21,860.57
12,351.24
85,727.66
9,583.47
1,025,868.60
129,838.19
2,057,889.97
3,295.24
4,332.48
17,607.27
57,917.33
111,733.14
~ Gannett Fleming
1,257
5,835
5,906
12,885
21,537
58,521
20,597
129,641
19,669
1,645
2,629
17,536
17,997
63, 121
1, 068
12,226
9,415
5,145
34,473
3, 710
381,125
46,197
697,824
1,061
1, 31 7
5,030
15,431
27,526
ALLOC. BOOK
RESERVE
( 4 I
548,593
347,626
2,225
10,757
909,201
1, 198
5,560
5,627
12,277
20,521
55,761
19,626
123,527
18,741
1,567
2,505
16,709
17,148
60,144
1, 018
11,649
8,971
4, 902
32,847
3,535
363,150
44,018
664, 912
1,011
1,255
4,793
14,703
26,228
IX-165
FUTURE BOOK
ACCRUALS
(5 I
REM.
LIFE
( 6)
7,292,177 40.63
6,478,056 40.91
69,801 41.18
1,017,419 41.43
14,857,452
721
4, 616
5, 027
11,379
19,756
55,722
20,389
133,330
21,046
1, 833
3,053
21,230
22,745
83,385
1,549
18,611
15,076
8, 684
61,453
7,007
765,306
98,804
1,598,767
2, 614
3,511
14,575
49,006
96,679
18.75
22.58
23.37
23.75
24 .13
24. 4 9
24.85
25.19
25.53
25.86
26.18
26.48
26.78
27.07
27.62
27.88
28 .13
28.37
28.60
28.82
29.04
29.24
29.44
29.63
29.82
29.99
30.16
30.32
ANNUAL
ACCRUAL
(7)
179,478
158,349
1,695
24,558
364,080
38
204
215
479
819
2,275
820
5,293
824
71
117
802
849
3,080
56
668
536
306
2, 14 9
243
26,354
3,379
54,306
88
118
486
1,625
3,189
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 505 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YE!'.R
( 1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
I 3)
BOISE OPERATIONS CENTER
INTERIM SURVIVOR CURVE .. IOWA 55-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. -10
2007
2008
2009
2010
2011
2013
2014
2015
825,424.49
438,249.99
31,186.39
97,454.21
2,633,836.67
152,920.48
13,326.17
511,280.71
8,967,111.22
186,188
89,280
5,629
15,263
346,131
11,755
630
8,267
2,283,467
ALLOC. BOOK
RESERVE
I 4)
177,407
85,069
5,364
14,543
329,806
11,201
600
7,877
2,175,771
BOISE MECHANICAL AND ENVIRONMENT CENTER
INTERIM SURVIVOR CURVE .. IOWA 55-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. -10
194 6
1947
194 9
1950
1957
1973
197 9
1980
1981
1982
1983
1984
1985
198 6
1987
1988
198 9
1990
1991
1993
1994
1995
1996
1997
1,700.68
1,186.96
3,414.44
1,040.07
60. 4 8
1,622.85
229.52
3,387.86
178,713.01
257,552.57
326,978.00
12,564.60
197,380.15
331,410.75
39,328.43
99,381.80
7,474.96
138,387.54
176,165.91
16,004.27
25,960.38
20,850.10
22,043.11
173,290.12
~] 5annettFleming
1,551
1,075
3,044
919
50
1,106
142
2,066
107,074
151,488
188,805
7,114
109,584
180,220
20,927
51,712
3,801
68, 672
85,222
7,327
11, 537
8, 980
9, 182
69,685
1,478
1,024
2,900
876
48
1,054
135
1,969
102,024
144,343
179,900
6,778
104,416
171,720
19,940
49,273
3,622
65,433
81,203
6, 981
10,993
8,556
8,749
66,398
IX-166
FUTURE BOOK
ACCRUALS
15 I
730,560
397,006
28,942
92,656
2,567,414
157,012
14,058
554,532
7,688,051
393
281
855
268
19
731
117
1,758
94,560
138,965
179,776
7,043
112,703
192,832
23,321
60,047
4, 601
86,793
112,580
10,623
17,564
14,379
15,498
124,221
REM.
LIFE
I 61
30.47
30.62
30.77
30.90
31.03
31. 28
31. 39
31. 50
9.39
9.73
10. 4 3
10.80
13. 54
20.50
22.98
23.37
23.75
24 .13
24.49
24.85
25.19
25.53
25.86
26.18
26.48
26.78
27. 07
27.62
27.88
28 .13
28.37
28.60
ANNUAL
ACCRUAL
(7)
23,976
12,966
941
2,999
82,740
5,020
448
17,604
256,083
42
29
82
25
l
36
5
75
3, 981
5,759
7,341
283
4,474
7, 553
902
2,294
174
3,241
4, 159
385
630
511
546
4,343
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 506 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK FUTURE BOOK
YEAR
I 1 I 12 I
ACCRUED
(3)
RESERVE
I 4 I
BOISE MECHANICAL AND ENVIRONMENT CENTER
INTERIM SURVIVOR CURVE .. IOWA 55-R2
PROBABLE RETIREMENT YEAR .. 6-2049
NET SALVAGE PERCENT .. -10
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
7,712.29
321,400.24
116,755.08
58,962.35
166,178.00
119,945.59
74,960.83
103,057.70
130,511.84
279,876.35
139,937.90
59,271.88
216,058.26
3,160,904.98
246,771.34
103,961.22
170,889.19
448,002.58
2,986
119,405
41,542
19,994
53,499
36,467
21,413
27,458
32,152
63,131
28,508
10,699
33,839
415,397
25,853
7, 991
8, 081
7,244
7,961,286.18 2,046,942
OTHER STRUCTURES
SURVIVOR CURVE .. IOWA 55-R2
NET SALVAGE PERCENT .. -10
1919
192 9
1937
1939
194 0
1942
194 5
194 6
1947
1948
194 9
1950
1951
1953
1954
4 9. 26
1,434.74
110 .10
90,151.03
5,194.69
118. 03
126.36
800.00
1,835.80
18.15
4 41. 63
8,097.42
85,061.18
10,709.44
110,050.36
~ fiannettFleming
53
1,456
107
86,220
4,937
111
116
730
1,662
16
394
7, 158
74,565
9,221
93,872
2,845
113,773
39,583
19,051
50,976
34,747
20,403
26,163
30,636
60,154
27,163
10, 194
32,243
395,805
24,634.
7, 614
7,700
6,902
1,950,401
51
1, 387
102
82,154
4,704
106
111
696
1,584
15
375
6,820
71,048
8,786
89,445
IX-167
ACCRUALS
(5)
5, 638
239,767
88,848
45,808
131,820
97, 193
62,054
87,200
112, 927
247,710
126,768
55,005
205,421
3,081,190
246,815
106,743
180,278
485,900
6,807,014
4
191
19
17,013
1,010
24
28
184
436
5
110
2,087
22,519
2,994
31,611
REM.
LIFE
I 61
28.82
29.04
29.24
29.44
29. 63
29.82
29.99
30.16
30.32
30.47
30.62
30.77
30.90
31.03
31.16
31. 28
31. 39
31. 50
1. 4 6
4.25
6.58
7.18
7.48
8.09
9.06
9.39
9. 73
10.08
10.43
10.80
11.17
11. 95
12.35
ANNUAL
ACCRUAL
17 I
196
8,256
3,039
1,556
4,449
3,259
2,069
2,891
3,725
8,130
4,140
1,788
6,648
99,297
7, 921
3,412
5,743
15,425
228,815
3
45
3
2,369
135
3
3
20
45
11
193
2,016
251
2,560
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 507 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( l}
ORIGINAL
COST
12)
OTHER STRUCTURES
CALCULATED
ACCRUED
13)
SURVIVOR CURVE .. IOWA 55-R2
NET SALVAGE PERCENT .. -10
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
197 0
1971
1972
1973
197 4
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
737.42
15,753.59
20,874.61
105,033.04
11,929.07
38,275.45
2,871.51
48,903.64
6,640.07
278,327.46
203,386.40
64,287.19
14,394.49
40,829.03
3,324.65
1,970.65
20,501.43
3,975.49
14,388.50
236,890.39
17,054.57
216,224.05
89,441.73
369,966.21
95,023.87
701,046.87
272,370.55
1,017,086.69
2,941,982.50
549,011.12
3,727,003.85
260,044.25
65,909.59
53,275.78
69,774.79
279,863.23
264,562.54
1,342,573.41
225,852.67
2,549,602.41
124,706.54
116,451.58
623
13,176
17,276
86,001
9,660
30,636
2,271
38,203
5, 121
211,808
152,661
47,585
10,496
29,323
2,351
1,371
14,023
2,672
9,496
153,458
10,837
134,621
54,541
220,798
55,456
399,734
151,601
552,282
1,556,312
282,740
1,866,472
126,485
31,096
24,347
30,854
119,556
109,001
532,471
86,096
932,124
4 3, 62 2
38,871
t.-',i 1~1 fiannett Fleming
ALLOC. BOOK
RESERVE
14 I
5 94
12,555
16,461
81,945
9,204
29,191
2, 164
36,401
4,879
201,818
145,461
4 5, 341
10,001
27,940
2,240
1,306
13, 362
2,546
9,048
146,220
10,326
128, 272
51,969
210,384
52,841
380,881
144,451
526,235
1,482,911
269,405
1,778,443
120,520
29,629
23,199
29,399
113,917
103,860
507,358
82,035
888,162
41,565
37,038
IX-168
FUTURE BOOK
ACCRUALS
15)
218
4,774
6,501
33,591
3, 918
12,912
995
17,393
2,425
104,342
78,264
25,375
5,833
16,972
1, 41 7
8 61
9,190
1,827
6,779
114,359
8,434
109,575
46,417
196,578
51,686
390,270
155,157
592,561
1,753,270
334,507
2,321,261
165,529
42,871
35,405
47,353
193,932
187,159
969,473
166,403
1,916,401
95,613
91,059
REM.
LIFE
16)
12.76
13.18
13.62
14.06
14.51
14.98
15.45
15.94
16.44
16.95
17.47
17.99
18.54
19.09
19.65
20.22
20.80
21. 40
22.00
22.61
23.23
23.87
24.51
25.16
25.82
26. 49
27.17
27.85
28.55
29.25
29. 96
30.68
31. 41
32.15
32.89
33.64
34.40
35.17
35.94
36. 72
37.51
38.31
ANNUAL
ACCRUAL
17 I
17
362
477
2,389
270
862
64
1,091
148
6,156
4,480
1,411
315
889
72
43
442
85
308
5,058
363
4, 590
1,894
7,813
2,002
14,733
5,711
21,277
61, 411
11,436
77,479
5,395
1, 365
1, 101
1,440
5,765
5,441
27,565
4, 630
52,190
2,549
2,377
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 508 of 529
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS -EXCLUDING CHQ BUILDING
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL CCST AS OF DECEMBER 31, 2015
YEAR
I 11
ORIGINAL
COST
(2 I
OTHER STRUCTURES
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
( 3 J I 4 !
SURVIVOR CURVE .. 10\'JA 55-R2
NET SALVAGE PERCENT .. -10
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
1,167,993.48
242,325.36
1,668,648.81
793,603.66
1,393,289.39
311,090.73
24,002.63
1,271,213.86
3,106,980.68
567,770.87
3,274,864.23
2,320,078.35
4,405,860.35
942,537.05
1,656,018.90
1,250,005.01
1,376,064.73
5,115,470.10
2,557,766.21
50,241,905.47
81,503,623.46
371,189
73,085
476,224
213,483
351,659
73,354
5,257
257,042
574,785
95,387
493,846
309,491
511,058
92,741
133,470
78,747
61,924
138,143
23,015
12,812,646
18,097,260
353,682
69,638
453,764
203,414
335,074
69,894
5,009
244,919
547,676
90,888
470,555
294,894
486,955
88,367
127,175
75,033
59,003
131, 628
21,930
12,208,359
17,243,732
FUTURE BOOK
ACCRUALS
15 I
931,110
196,920
1,381,750
669,550
1,197,545
272,305
21,394
1,153,416
2,870,003
533,660
3,131,796
2,257,192
4,359,492
948,424
1,694,446
1,299,972
1,454,668
5,495,389
2,791,613
43,057,737
72,410,254
REM.
LIFE
( 6)
39.11
39. 92
40.73
41. 55
42.38
43.21
44.05
44.89
45.75
46.60
47.46
48.33
4 9. 20
50.08
50. 97
51. 85
52.75
53.65
54.55
ANNUAL
ACCRUAL
( 7 I
23,807
4,933
33, 925
16,114
28,257
6,302
486
25,694
62,732
11,452
65, 98 8
46,704
88,608
18,938
33,244
25,072
27,577
102,430
51,175
1,024,561
1,873,539
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.6 2.30
,,._.1.!, lr!JI 5annett Fleming IX-169 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 509 of 529
IDAHO POWER COMPANY
ACCOUNT 391.1 OFFICE FURNITURE AND EQUIPMENT -FURNITURE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
( 1 I
ORIGINAL
COST
(2 I
FOLLY ACCRUED
FULLY ACCRUED
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
( 3) (4)
NET SALVAGE PERCENT .. 0
1988
198 9
1990
1991
1992
1993
1994
1995
AMORTIZED
871.00
45,942.54
209,729.76
89,240.64
93,209.66
240,813.69
120,196.31
175,823.72
975,827.32
871
45,943
209,730
89,241
93,210
240,814
120,196
175,824
975,829
SURVIVOR CURVE .. 20-SQUARE
NET SALVAGE PERCENT .. 0
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2011
2012
2013
2014
2015
178,051.77
812,704.16
524,841.90
816,163.95
845,220.70
340,343.55
538,450.27
347,262.32
414,961.17
867,115.27
326,534.15
1,529,054.01
1,485,462.36
401,411.93
630,661.11
243,515.61
1,488,220.32
1,028,817.60
360,070.03
13,178,862.18
14,154,689.50
173,600
751,751
459,237
673,335
655,046
246,749
363,454
217,039
238,603
455,236
155,104
649,848
557,048
110,388
141,899
42,615
186,028
77,161
9,002
6,163,143
7,138,972
871
45,943
209,730
89,241
93,210
240,814
120,196
175,823
975,827
178,052
812,704
502,412
736,638
716,630
269,947
397,624
237,444
261,035
498,035
169,686
710,943
609,419
120,766
155,240
46,621
203,517
84,415
9,848
6,720,977
7,696,804
FUTURE BOOK
ACCRUALS
( 5)
22,430
79,526
128,591
70,397
140,826
109,818
153,926
369,080
156,848
818,111
876,044
280,646
475,422
196,894
1,284,703
944,402
350,222
6,457,885
6,457,885
REM.
LIFE
( 6)
2.50
3.50
4.50
5.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
14. 50
15.50
16.50
17.50
18.50
19.50
ANNUAL
ACCRUAL
(7)
8,972
22,722
28,576
12,799
21,666
14,642
18,109
38,851
14,938
71,140
70,084
19,355
30,672
11, 933
7 3, 412
51,049
17,960
526,880
526,880
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.3 3.72
f.:;·L";i [~I Eiannett Fleming IX-170 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 510 of 529
IDAHO POWER COMPANY
ACCOUNT 391.2 OFFICE FURNITURE AND EQUIPMENT -EDP EQUIPMENT -COMPUTERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 I
ORIGINAL
COST
(2 I
CALCULATED
ACCRUED
(3)
SURVIVOR CURVE .. 5-SQUARE
NET SALVAGE PERCENT .. 0
2011 3,062,618.00 2,756,356
2012 5,890,962.57 4,123,674
2013 4,742,565.78 2,371,283
2014 8,324,755.11 2,497,427
2015 2,572,744.79 257,274
24,593,646.25 12,006,014
COMPOSITE REMAINING LIFE AND
(ij Gannett Fleming
ALLOC. BOOK
RESERVE
I 4 I
2,639,496
3,948,844
2,270,748
2,391,545
246,366
11,496,999
ANNUAL ACCRUAL
IX-171
FUTURE BOOK
ACCRUALS
( 5 I
423,122
1,942,119
2,471,818
5,933,210
2,326,379
13,096,647
RATE, PERCENT
REM.
LIFE
( 6)
0.50
1. 50
2.50
3.50
4.50
.. 2.7
ANNUAL
ACCRUAL
( 7 I
423,122
1,294,746
988,727
1,695,203
516,973
4,918,771
20.00
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 511 of 529
IDAHO POWER COMPANY
ACCOUNT 391.21 OFFICE FURNITURE AND EQUIPMENT -EDP EQUIPMENT -SERVERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS Of DECEMBER 31, 2015
YEAR
I 1)
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3 I
SURVIVOR CURVE .. 8-SQUARE
NET SALVAGE PERCENT .. 0
2008 989,704.20 927,848
2009 1,629,087.41 1,323,634
2010 281,991.24 193,869
2011 1,427,081.88 802,734
2012 2,866,087.23 1,253,913
2013 4,870.79 1,522
2014 606,258.47 113,673
2015 138,664.12 8,667
7,943,745.34 4,625,860
COMPOSITE REMAINING LI E'E AND
~] Eiannett Fleming
ALLOC. BOOK
RESERVE
I 4 I
904, 180
1,289,871
188,924
782,258
1,221,928
1,483
110,773
8,446
4,507,863
ANNUAL ACCRUAL
IX-172
FUTURE BOOK
ACCRUALS
(5 I
85,524
339,216
93,067
644,824
1,644,159
3,388
495,485
130,218
3,435,882
RATE, PERCENT
REM.
LIFE
I 61
0.50
1. 50
2.50
3.50
4. 50
5.50
6.50
7.50
.. 3.5
ANNUAL
ACCRUAL
(7 I
85,524
226,144
37,227
184,235
365,369
616
76,228
17,362
992,705
12.50
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 512 of 529
YEAR
11 I
SURVIVOR
IDAHO POWER COMPANY
ACCOUNT 392.1 TRANSPORTATION EQUIPMENT -AUTOMOBILES
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE
12 I (3) I 4 I 15 I I 61
CURVE .. IOWA 13-12
NET SALVAGE PERCENT .. +15
2003 19,171.57 9,803 8,029 8,267 5.18 2006 21,896.66 10,008 8, 197 10,415 6.01 2008 74,037.45 29,820 24,423 38,509 6.84
2009 41,549.60 15,214 12,460 22,857 7.40
2010 65.00 21 17 38 8.08
2011 271,286.09 73,612 60,290 170,303 8.85
2012 187,004.06 40,473 33,148 125,805 9.69
2013 44,561.54 7,051 5,775 32,102 10.58
2014 69,030.07 6, 680 5,471 53,205 11. 52
2015 93,223.55 3,048 2,496 76,744 12.50
821,825.59 195,730 160,306 538,246
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.3
ANNUAL
ACCRUAL
I 7 I
1,596
1,733
5,630
3,089
C J
19,243
12, 98 3
3,034
4, 618
6, 14 0
58,071
7.07
~-f4 !~I Eiannett Fleming IX-173 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 513 of 529
YEAR
I 1 I
IDAHO POWER COMPANY
ACCOUNT 392.3 TRANSPORTATION EQUIPMENT -AIRCRAFT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE ( 2) I 31 I 4) (5) ( 6)
SURVIVOR CURVE .. IOWA 15-S2.5
NET SALVAGE PERCENT .. +40
2002 1,759,899.54 774,352 753,766 302,174 4.00 2003 134,463.01 56,529 55,026 25,652 4.49 2004 55,385.14 22,110 21,522 11,709 5.02 2011 9,873.75 1,761 1,714 4,210 10.54
2013 425,281.62 42,529 41,399 213,770 12.50 2015 2,178,202.76 43,560 42,402 1,264,520 14.50
4,563,105.82 940,841 915,829 1,822,034
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.7
ANNUAL
ACCRUAL
(7)
75,544
5,713
2,332
399
17,102
87,208
188,298
4 .13
~1 EiannettFleming IX-174 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 514 of 529
YEAR
( 1 j
IDAHO POWER COMPANY
ACCOUNT 392. 4 TRANSPORTATION EQUIPMENT -SMALL TRUCKS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2i
CALCULATED
ACCRUED
( 3j
ALLOC. BOOK
RESERVE
I 4 i
FUTURE BOOK
ACCRUALS
(Sj
REM.
LIFE
16)
SURVIVOR CURVE .. IOWA 13-L2
NET SALVAGE PERCENT .. +15
1997
1998
1999
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
174,232.43
745,697.47
459,621.90
894,431.58
588,746.30
606,954.45
414,678.45
1,299,391.89
1,362,871.80
2,095,169.90
1,907,452.63
392,525.27
1,140,201.59
767,991.83
2,075,648.51
3,344,384.08
2,535,104.67
2,484,844.13
23,289,948.88
105,946
441,250
264,458
485,400
310,269
310,341
205,251
620,211
622,882
906,885
768,269
143,725
366,793
208,391
449,226
529,174
245,328
81,232
7,065,031
113,136
471,196
282,406
518,342
331,326
331,403
219,181
662,303
665,155
968,432
820,409
153,479
391,686
222,534
479,713
565,087
261,978
86,745
7,544,511
34,962
162,647
108,273
241,925
169,108
184,508
133,296
442,180
493,286
812,462
800,926
180,167
577,485
430,259
1,284,588
2,277,639
1,892,861
2,025,373
12,251,946
3.70
3.95
4.20
4.70
4. 94
5.18
5.43
5.70
6.01
6.38
6.84
7. 4 0
8.08
8.85
9.69
10.58
11. 52
12.50
ANNUAL
ACCRUAL
(7)
9,449
41,176
25,779
51,473
34,232
35,619
24,548
77,575
82,078
127,345
117,094
24,347
71,471
4 8, 617
132,568
215,278
164,311
162,030
1,444,990
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.5 6.20
r.'~ !t!li Gannett Fleming IX-175 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 515 of 529
YEAR
I ii
IDAHO POWER COMPANY
ACCOUNT 392.5 TRANSPORTATION EQUIPMENT -MISCELLANEOUS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE
12 i (3 I I 4 i (5 i (6i
SURVIVOR CURVE .. IOWA 13-12
NET SALVAGE PERCENT .. +15
1999 22,305.34 12,834 13,457 5,503 4.20 2001 41,667.98 22, 613 23,710 11,708 4.70
2002 6,841.06 3,605 3,780 2,035 4.94
2003 65,415.26 33,447 35,069 20,534 5.18
2004 22,457.85 il,116 11, 655 7,434 5.43 2005 98,792.19 47,154 49,441 34,532 5.70
2007 55,359.18 23,962 25,124 21,931 6.38
2008 678.30 273 286 291 6.84
2009 52,921.57 19,377 20,317 24, 666 7. 4 0 2010 112,057.46 36,048 37,797 57,452 8.08
2011 92,720.83 25,159 26,379 52,434 8.85
2012 123,920.92 26,820 28,121 77,212 9.69 2013 136,983.97 21,675 22,727 93,709 10.58
2014 193,610.73 18,736 19, 64 5 144,924 11. 52
2015 101,179.28 3,308 3,468 82,534 12.50
1,126,911.92 306,127 320,976 636,899
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9
ANNUAL
ACCRUAL
17 I
1,310
2,491
412
3,964
1, 369
6,058
3,437
43
3,333
7,110
5,925
7, 968
8,857
12,580
6, 603
71,460
6.34
"''"' lr!JI liannett Fleming IX-176 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 516 of 529
YEAR
i l I
IDAHO POWER COMPANY
ACCOUNT 392.6 TRANSPORTATION EQUIPMENT -LARGE TRUCKS (HYO)
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12 I
CALCULATED
ACCRUED
I 31
ALLOC. BOOK
RESERVE
( 4 I
FUTURE BOOK
ACCRUALS
(5)
REM.
LIFE
I 61
SURVIVOR CURVE. . IOWA 21-Sl
NET SALVAGE PERCENT .. +15
1985
1986
1987
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
56,691.28
35,793.88
48,005.89
249,629.68
271,037.07
857,487.26
531,500.61
485,044.75
265,159.40
66,401.48
654,342.12
1,687,414.97
103,389.05
1,037,650.25
1,232,679.07
1,500,322.70
621,764.00
721,649.64
759,708.99
2,135,948.62
3,554,996.42
3,252,747.83
1,808,466.54
1,647,215.76
545,595.69
2,632,255.44
1,563,468.44
3,655,568.68
2,120,989.72
34,102,925.23
40,615
25,180
33, 130
161,664
171,579
529,644
319,902
283,889
150,794
36,606
348,809
867,409
51,138
491,822
558,319
645,531
253,178
276,031
271,216
704,617
1,071,995
884,747
434,811
342,039
94,296
360,112
155,048
220,458
42,926
9,827,505
42,033
26,059
34,286
167,307
177,568
548,132
331,068
293,798
156,058
37,884
360,984
897,686
52,923
508,989
577,808
668,064
262,015
285,666
280,683
729,212
1,109,414
915,630
449,988
353,978
97,587
372,682
160,460
228,154
44,424
10,170,540
6,155
4, 366
6, 519
44,878
52,814
180,732
120,708
118,490
69,327
18,557
195,207
536,617
34,958
373,014
469,969
607,210
266,484
327,736
365,070
1,086,344
1,912,333
1,849,206
1,087,209
1,046,155
366,169
1,864,735
1,168,488
2,879,079
1,758,417
18,816,946
3.30
3. 62
3.95
5.00
5.36
5.74
6.13
6.54
6.95
7.38
7.83
8.30
8.78
9. 29
9.81
10.37
10. 94
11. 55
12.18
12.85
13. 55
14.28
15.06
15.87
16.73
17.62
18.55
19.51
20.50
ANNUAL
ACCRUAL
(7 I
1,865
1,206
1,650
8,976
9,853
31,486
19,691
18,118
9,975
2,514
24,931
64,653
3,982
40,152
47,907
58,554
24,359
28,375
29,973
84,540
141,132
129,496
72, 192
65,920
21,887
105,831
62,991
147,569
85,776
1,345,554
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14. 0 3. 95
~ Gannett Fleming IX-177 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 517 of 529
IDAHO POWER COMPANY
ACCOUNT 392.7 TRANSPORTATION EQUIPMENT -LARGE TRUCKS (NON-HYO)
CALCULATED REMAINING LH'E DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
I 1 l
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
( 3)
SURVIVOR CURVE .. IOWA 21-Sl
NET SALVAGE PERCENT .. +15
1958
1961
197 3
1977
197 8
1981
1983
198 4
1985
1986
1987
198 8
198 9
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2010
2011
2012
2013
2014
2015
1,082.03
1,281.30
27,777.04
14,731.22
63,897.41
39,126.74
158,559.51
6,241.81
50,009.54
39,899.40
64,054.01
52,259.44
14,999.99
190,933.02
281,579.70
13,296.47
83,909.40
96,884.55
64,071.71
338,692.40
5,113.89
92,676.71
988.76
432,363.12
236,907.79
289,758.50
116,006.47
682,100.06
79,573.56
170,950.06
557,683.42
110,642.03
486,604.92
389,280.78
437,431.10
297,323.34
262,666.72
692,254.43
6,943,612.35
920
1,089
23,610
11, 961
51,183
29,980
117,640
4, 553
35,828
28,068
44,205
35,346
9,933
123,651
178,253
8,213
50,504
56,705
36,437
186,716
2,726
47,640
489
204,930
107,303
124, 672
47,237
260,903
28,408
56,394
168,167
30,095
101,042
67,280
59,844
29,485
15, BA 1
14,010
2,401,261
ALLOC. BOOK
RESERVE
( 4)
920
1,089
23,610
11,685
50,002
29,288
114,926
4,448
35,002
27,421
43,185
34,531
9,704
120,799
174,141
8,024
49,339
55,397
35,597
182,409
2,663
46,541
478
200,203
104,828
121,796
46,147
254,885
27,753
55,093
164,288
29,401
98,711
65,728
58,464
28,805
15,475
13,687
2,346,463
FUTURE BOOK
ACCRUALS
(5)
8 37
4, 311
3,970
19,850
858
7,506
6,493
11,261
9,890
3,046
41,494
65,202
3,278
21,984
26,955
18,864
105,480
1,684
32,234
362
167,306
96,544
124,499
52,458
324,900
39,885
90,215
309,743
64,645
314,903
265,161
313,352
223,920
207,792
574,729
3,555,607
REM.
LIFE
I 6)
0. 94
1. 21
2.07
2.67
2.98
3.30
3.62
3.95
4.29
4.64
5.00
5.36
5.74
6.13
6.54
6.95
7.38
7,83
8.30
8.78
9. 2 9
9.81
10.37
10. 94
11. 55
12.18
12.85
13.55
14.28
15.87
16.73
1 7. 62
18.55
19.51
20.50
ANNUAL
ACCRUAL
(7 I
837
3,563
1, 918
7,434
288
2,275
1,794
2,851
2,305
656
8,299
12,165
571
3,586
4, 122
2,714
14,293
215
3,884
41
18,009
9,841
12,006
4,795
28, 130
3,275
7,021
22,859
4, 527
19,843
15,849
17,784
12, 071
10,651
28,036
288,508
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.3 4.16
!@I 6annett Fleming IX-178 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 518 of 529
YEAR
( 1)
IDAHO POWER COMPANY
ACCOUNT 392.9 TRANSPORTATION EQUIPMENT -TRAILERS
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED
ACCRUED
13)
ALLOC. BOOK
RESERVE
14)
FUTURE BOOK
ACCRUALS
15)
REM.
LIFE
( 6)
SURVIVOR CURVE .. IOWA 35-Sl
NET SALVAGE PERCENT .. +15
194 9
1951
1957
1963
1966
1967
1969
1970
1971
1972
197 4
1975
1976
1981
1982
198 3
1984
1985
198 6
1987
198 8
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
1,498.37
7,373.33
8,200.00
18,541.81
914.78
3,785.95
15,680.00
3,967.48
17,246.32
716.88
20,794.71
78,938.38
3,151.67
2,763.39
35,012.05
38,144.77
211,647.93
50,667.39
17,596.25
40,143.02
78,096.21
21,272.80
79,775.19
68,421.78
408,921.28
44,063.91
112,010.85
69,925.83
67,047.38
244,401.92
40,329.26
84,347.87
126,654.21
146,547.68
194,084.36
59,358.53
65,062.53
318,538.60
265,944.42
367,154.48
49,145.14
86,223.02
46,762.93
1,239
6,004
6, 341
13,523
64 6
2, 64 3
10,693
2,672
11,472
471
13,287
49,729
1, 956
1, 580
19,667
21,020
114,365
26,812
9, 115
20,327
38,615
10,260
37,489
31,272
181,539
18,963
46,653
28,139
25,988
91,051
14,398
28,760
41,093
45,057
56,278
16,131
16,480
74,575
56, 965
71,245
8,498
13,067
6,053
1,274
6,267
6,970
15,006
717
2,933
11,866
2,965
12,730
523
14,744
55,182
2,170
1,753
21,824
23,325
126,905
29,752
10,114
22,556
42,849
11,385
41, 60 0
34,701
201,445
21,042
51,769
31,225
28,838
101,035
15,977
31,914
45,599
4 9, 997
62, 4 4 9
17,900
18,287
82,752
63, 211
79,057
9,430
14,500
6, 717
755
61
285
1,462
4 07
1, 92 9
86
2,932
11,916
509
596
7,936
9,098
52,996
13,315
4,843
11,566
23,533
6, 697
26,209
23,458
146,138
16,412
43,440
28,212
28,152
106,707
18,303
39,782
62,057
74,569
102,523
32,555
37,016
188,006
162,842
233,024
32,343
58,790
33,031
4. 97
5.93
6.25
6.92
7.27
7. 61
7. 97
8. 69
9.06
9.44
11. 4 5
11. 87
12.31
12.75
13.21
13. 67
14.15
14.64
15.14
15.65
16.18
16. 72
17. 28
17.85
18.43
19.04
19.66
20.30
20.96
21. 64
22.34
23.06
23.81
24.57
25.36
26.18
27.01
27.88
28.76
29. 67
ANNUAL
ACCRUAL
17 I
152
10
46
211
56
253
11
337
1,315
54
52
669
739
4, 157
1,008
354
817
1,607
442
1,675
1,450
8,740
950
2 I 4 34
1,531
1,479
5, 428
902
1,898
2,868
3,338
4,446
1,367
1,507
7,413
6,220
8, 627
1, 160
2,044
1,113
~ Eiannett Fleming IX-179 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 519 of 529
YEAR
I 1 l
IDAHO POWER COMPANY
ACCOUNT 392.9 TRANSPORTATION EQUIPMENT -TRAILERS
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM.
COST ACCRUED RESERVE ACCRUALS LIFE
(2) I 3) ( 4) ( 5 I ( 6)
SURVIVOR CURVE .. IOWA 35-Sl
NET SALVAGE PERCENT .. +15
2011 412,091.59 44,033 48,861 301,417 30.60
2012 185,439.85 15,537 17,241 140,383 31. 55
2013 297,711.30 17,931 19,897 233,158 32.52
2014 148,054.67 5,357 5, 94 4 119,902 33.51
2015 366,362.74 4,450 4, 938 306,470 34.50
5,030,534.81 1,379,439 1,530,136 2,745,819
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.3
ANNUAL
ACCRUAL
(7 I
9,850
4,450
7,170
3,578
8,883
112,811
2.24
fl>"' l~] 6annettFleming IX-180 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 520 of 529
IDAHO POWER COMPANY
ACCOUNT 393 STORES EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
12)
CALCULATED ALLOC. BOOK FlJTORE BOOK
YEAR
111
ACCRUED
13)
SURVIVOR CURVE .. 25-SQOARE
NET SALVAGE PERCENT .. 0
1991
1992
1993
1994
1995
1996
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
17,051.25
37,843.85
10,653.83
31,809.71
39,546.66
44,523.81
110,557.33
4,640.77
29,744.86
33,635.12
52,588.84
32,043.92
104,837.43
26,202.34
2,168.12
185,106.70
136,650.86
256,638.98
171,620.58
219,720.82
283,606.77
21,933.38
43,139.37
359,137.32
2,255,402.62
16,710
35,573
9, 588
27,356
32,428
34,729
81,812
3,063
18,442
19,508
28,398
16,022
48,225
11,005
824
62,936
40,995
66,726
37,757
39,550
39,705
2,193
2, 588
7,183
683,316
RESERVE
141
16,649
35,443
9,553
27,256
32,310
34,602
81,513
3,052
18,375
19,437
28,294
15,963
48,049
10,965
821
62,706
40,845
66,483
37,619
39,406
39,560
2,185
2,578
7,157
680,821
ACCRUALS
15)
402
2,401
1, 101
4,554
7,237
9,922
29,044
1,589
11,370
14,198
24,295
16,081
56,788
15,237
1,347
122,401
95,806
190,156
134,002
180,315
244,047
19,748
40,561
351,980
1,574,582
REM.
LIFE
16)
0.50
1. 50
2.50
3.50
4.50
5.50
6.50
8.50
9.50
10.50
11. 50
12.50
13.50
14.50
15.50
16.50
17.50
18.50
19.50
20.50
21. 50
22.50
23.50
24.50
ANNUAL
ACCRUAL
17)
402
1,601
440
1,301
1, 608
1, 804
4,468
187
1, 197
1,352
2,113
1,286
4,207
1,051
87
7, 418
5,475
10,279
6,872
8,796
11,351
878
1,726
14, 3 67
90,266
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17. 4 4. 00
~, !~! Gannett Fleming IX-181 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 521 of 529
YEAR
( l)
IDAHO POWER COMPANY
ACCOUNT 394 TOOLS, SHOP AND GARAGE EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
( 3)
ALLOC. BOOK
RESERVE
( 4)
FUTURE BOOK
ACCRUALS
( 5)
REN.
LIFE
( 6)
SURVIVOR CURVE .. 20-SQOARE
NET SALVAGE PERCENT .. 0
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
337,712.15
223,924.99
94,237.55
193,259.98
362,505.64
203,889.40
301,924.33
210,926.88
352,999.19
406,261.92
126,189.81
293,834.13
539,749.20
730,951.90
405,341.64
632,153.17
543,189.04
728,285.99
626,735.80
707,482.53
8,021,555.24
329,269
207,131
82,458
159,439
280,942
147,820
203,799
131,829
202,97.5
213,288
5 9, 94 0
124,880
202,406
237,559
111,469
142,234
95,058
91,036
47,005
17,687
3,088,224
325,857
204, 985
81,604
157,787
278,031
146,288
201,687
130,463
200,872
211,078
59,319
123,586
200,309
235,097
110,314
140,760
94,073
90,093
46,518
17,504
3,056,225
11,855
18,940
12,634
35,473
84,475
57,601
100,237
80,464
152,127
195,184
66,871
170,248
339,440
495,855
295,028
491,393
449,116
638,193
580,218
689,979
4,965,330
0.50
1. 50
2.50
3.50
4.50
5.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
13.50
14.50
15.50
16.50
17.50
18.50
19.50
ANNUAL
ACCRUAL
( 7)
11,855
12,627
5,054
10,135
18,772
10,473
15,421
10,729
17,897
20,546
6,369
14,804
27,155
36,730
20,347
31,703
27,219
36,468
31,363
35,384
401,051
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12. 4 5. 00
~ Gannett Fleming IX-182 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 522 of 529
IDAHO POWER COMPANY
ACCOUNT 395 LABORATORY EQUIPMENT
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
(1)
ORIGINAL
COST
(2)
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED RESERVE ACCRUALS
i31 I 4 I I 5 I
SURVIVOR CURVE .. 20-SQUARE
NET SALVAGE PERCENT .. 0
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
558,248.22
823,945.83
97,150.42
583,575.60
737,649.20
883,297.70
339,181.18
529,682.11
403,526. 9,J
383,788.29
580,582.57
645,931.35
910,338.60
1,213,837.19
830,787.51
711,364.87
752,623.78
535,606.91
812,099.14
370,600.20
12,703,817.61
544,292
762,150
85,007
481,450
571,678
640,391
228,947
331,051
232,028
201,489
275,777
274,521
341,377
394,497
228,467
160,057
131,709
66,951
60,907
9,265
6,022,011
539,863
755,949
84,315
477,533
567,027
635,180
227,084
328,357
230,140
199,850
273,533
272,287
338,600
391,287
226,608
158,755
130, 638
66,406
60, 411
9, 190
5,973,013
18,385
67,997
12,835
106,043
170,622
248,118
112,097
201,325
173,387
183,938
307,050
373,644
571,739
822,550
604,180
552,610
621,986
469,201
751,688
361,410
6,730,805
REM.
LIFE
I 61
0.50
1. 50
2.50
3.50
4.50
5.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
13. 50
14.50
15.50
16.50
17.50
18.50
19.50
ANNUAL
ACCRUAL
17 I
18,385
45,331
5, 134
30,298
37,916
45,112
17,246
26,843
20,398
19,362
29,243
32,491
45,739
60,930
41,668
35,652
37,696
26,811
40,632
18,534
635,421
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10. 6 5. 00
~,., !~J Gannett Fleming IX-183 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 523 of 529
YEAR
( 1)
IDAHO POl·lER COMPANY
ACCOUNT 396 POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3i
ALLOC. BOOK
RESERVE
I 4 I
FUTURE BOOK
ACCRUALS
{ 5)
REM.
LIFE
( 6)
SURVIVOR CURVE., IOWA 20-01
NET SALVAGE PERCENT .. +25
1961
1965
1966
1969
1976
1977
1980
1981
1982
1983
1984
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
,-,..
80.00
18,105.75
2,181.17
2,000.00
806.83
1,316.68
61,158.83
117,978.38
710,869.55
307,155.77
191,499.25
84,455.11
15,201.00
18,301.96
42,952.82
44,399.06
66,086.51
60,516.97.
12,920.36
974,466.90
84,146.07
177,513.37
284,860.63
90,694.34
76,734.08
239,653.69
463,590.81
122,226.83
71,102.44
284,868.22
1,024,080.20
492,431.14
1,232,073.53
322,693.13
575,320.15
687,555.17
545,254.16
835,044.05
60
13,579
1,636
1,500
598
950
40,709
76,317
446,515
187,173
113,104
46,714
8,123
9,437
21,342
21,228
30,358
26,665
5,451
392,832
32,344
64,903
98, 811
29,759
23,740
69,649
126,039
30,939
16,665
61,425
201,616
87,714
196,362
45,379
70,117
70,904
46,006
54,800
60
13,579
1,636
1,500
605
988
45,869
88,484
533,152
230,367
143,624
63,341
11,180
12,989
29,375
29,218
41,784
36,701
7,503
540,686
44,518
89,331
136,002
4 0, 960
32,675
95,864
173,478
42,584
22,937
84,544
277,500
120,728
270,269
62,459
96,508
97 I 591
63,322
75,425
221
737
2,840
4,081
7,781
8, 687
2,187
190,164
18,592
43,804
77,643
27,061
24,876
83,876
174,215
49,086
30,390
129,107
490,560
248,595
653,786
179,561
334,982
418,075
345,619
550,858
5.75
6.25
6.75
7.25
7.75
8.25
8.75
9.25
9.75
10.25
10.75
11. 25
11. 75
12.25
12.75
13. 25
13.75
14.25
14.75
15.25
15.75
16.25
16.75
17.25
17.75
18.25
ANNUAL
ACCRUAL
(7j
38
118
421
563
1, 004
1,053
250
20,558
1,907
4,274
7,223
2,405
2, 117
6,847
13,664
3,705
2,210
9,060
33,258
16,301
41,510
11,050
19,999
24,236
19,471
30,184
[@] Gannett Fleming IX-184 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 524 of 529
IDAHO POWER COMPANY
ACCOUNT 396 POWER OPERATED EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL CALCULATED
YEAR COST ACCRUED
( 1) IC' LJ (3 i
SURVIVOR CURVE .. IOWA 20-01
NET SALVAGE PERCENT .. +25
2013 1,900,161.95 89,070
2014 940,447.95 26,450
2015 1,899,130.97 17,804
15,082,035.78 2,904,787
COMPOSITE REMAINING LIFE AND
~ Eiannett Fleming
ALLOC. BOOK FUTURE BOOK
RESERVE ACCRUALS
I 4 i (5 i
122,594 1,302,527
36,405 668,931
24,505 1,399,843
3,842,840 7,468,687
ANNUAL ACCRUAL RATE, PERCENT
IX-185
REM. ANNUAL
LIFE ACCRUAL
I 6i I 7 i
18.75 69,468
19.25 34,750
19.75 70,878
448,522
.. 16. 7 2.97
Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 525 of 529
YEAR
( 1 I
IDAHO POWER COMPANY
ACCOUNT 397.1 COMMUNICATION EQUIPMENT -TELEPHONE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
{2)
CALCULATED ALLOC. BOOK FUTURE BOOK
ACCRUED RESERVE ACCRUALS
( 3) ( 4) ( 5)
REM.
LIFE
( 6)
SURVIVOR CURVE .. 15-SQUARE
NET SALVAGE PERCENT .. 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
360,374.72
1,204,044.19
514,667.71
399,948.64
488,001.50
35,903.37
319,752.36
717,445.74
220,872.96
8,740.65
33,323.45
53,017.58
10,121.19
224,775.75
81,422.30
4,672,412.11
348,363
1,083,640
428,888
306,629
341,601
22,739
181,194
358,723
95, 711
3,205
9,997
12,371
1, 687
22,478
2,714
3,219,940
345,549
1,074,888
425,424
304,153
338,842
22,555
179,731
355,826
94, 938
3,179
9, 916
12,271
1,673
22,297
2,692
3,193,934
14,826
129,156
89,244
95,796
149,160
13,348
140,021
361,620
125,935
5,562
23,407
40,747
8,448
202,479
78,730
1,478,478
0.50
1. 50
2.50
3.50
4.50
5.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
13. 50
14.50
ANNUAL
ACCRUAL
(7 I
14,826
86,104
35,698
27,370
33,147
2,427
21,542
48,216
14,816
58 5
2,229
3,543
67 6
14,998
5,430
311,607
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4. 7 6. 67
~,~ [(!JJ 5annett Fleming IX-186 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 526 of 529
YEAR
11 I
IDAHO POWER COMPANY
ACCOUNT 397.2 COMMUNICATION EQUIPMENT -MICROWAVE
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
ORIGINAL
COST
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
FUTURE BOOK
ACCRUALS
REM.
LIFE
( 6) 12 I I 3 I I 41 I 5 I
SURVIVOR CURVE .. 15-SQUARE
NET SALVAGE PERCENT .. 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
1,702,455.42
2,li4,081.82
2,447,340.58
1,315,100.02
1,313,346.52
2,311,693.20
227,867.81
287,912.46
767,380.95
3,093,184.16
8,466,383.32
1,157,278.49
1,143,531.59
4,056,268.76
113,094.84
30,516,919.94
1,645,713
1,902,674
2,039,442
1,008,248
919,343
1,464,065
129,126
143,956
332,529
1,134,178
2,539,915
270,028
190,592
405,627
3,769
14,129,205
1,627,076
1,881,127
2,016,347
996,830
908,932
1,447,485
127,664
142,326
328,763
1,121,334
2,511,152
266,970
188,434
401,034
3,726
13,969,200
75,379
232,955
430,994
318,270
404,415
864,208
100,204
145,586
438,618
1,971,850
5,955,231
890,308
955,098
3,655,235
109,369
16,547,720
0.50
1.50
2.50
3.50
4.50
5.50
6.50
7.50
8. 50
9.50
10.50
11.50
12.50
13. 50
14.50
ANNUAL
ACCRUAL
( 7 I
75,379
155,303
172,398
90,934
89,870
157,129
15,416
19,411
51,602
207,563
567,165
77,418
76,408
270,758
7,543
2,034,297
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8 .1 6. 67
,.~~ 1~i fiannett Fleming IX-187 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 527 of 529
YEAR
I 1 i
IDAHO POWER COMPANY
ACCOUNT 397.3 COMMUNICATION EQUIPMENT -RADIO
CALCULATED REMAINING LI FE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS Or DECEMBER 31, 2015
ORIGINAL
COST
(2)
CALCULATED
ACCRUED
(3)
ALLOC. BOOK
RESERVE
! 4 I
FUTURE BOOK
ACCRUALS
(5 I
REM.
LIFE
( 6i
SURVIVOR CURVE .. 15-SQUARE
NET SALVAGE PERCENT .. 0
2001
2002
2003
2004
2005
2007
2008
2009
2010
2011
2012
2013
2014
2015
94,982.86
91,139.86
177,687.97
122,477.67
135,955.55
97,006.56
134,538.47
437,855.48
29,200.08
415,360.74
231,155.65
1,268,907.97
ll5, 462.22
119,871.92
3,471,603.00
91,817
82,026
148,073
93,900
95,169
54,971
67,269
189,736
10,707
124,608
53,936
211,489
11,546
3,995
1,239,242
90,879
81,188
146,560
92, 94 0
94, 197
54,409
66,582
187,797
10,598
123,334
53,385
209,328
11,428
3, 954
1,226,579
4, 104
9,952
31,128
29,538
41,759
42,598
67,956
250,058
18,602
292,027
177,771
1,059,580
104,034
115,918
2,245,024
0.50
1.50
2.50
3.50
4.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
13. 50
14. 50
ANNUAL
ACCRUAL
(7)
4, 104
6,635
12,451
8,439
9,280
6, 554
9,061
29,419
1, 958
27,812
15,458
84,766
7, 706
7, 994
231,637
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9. 7 6. 67
~j EiannettFleming IX-188 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 528 of 529
IDAHO POl·JER COMPANY
ACCOUNT 397. 4 COMMUNICATION EQUIPMENT -FIBER OPTIC
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
YEAR
i l i
ORIGINAL
COST
12 I
FULLY ACCRUED
FULLY ACCRUED
CALCULATED
ACCRUED
I 3)
NET SALVAGE PERCENT .. 0
2005 110,869.72 110,870
110,869.72 110,870
AMORTIZED
SURVIVOR CURVE .. 10-SQUARE
NET SALVAGE PERCENT .. 0
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
69,664.93
231,498.63
295,664.30
336,223.24
325,799.88
425,053.19
1,144,495.78
2,569,439.80
8,767,196.33
2,478,359.00
16,643,395.08
16,754,264.80
66,182
196,774
221,748
218,545
179,190
191,274
400,574
642,360
1,315,079
123,918
3,555,644
3,666,514
ALLOC. BOOK
RESERVE
I 4 i
110,870
110,870
65,872
195,854
220,711
217,523
178,352
190,379
398,700
639,355
1,308,927
123,338
3,539,011
3,649,881
FUTURE BOOK
ACCRUALS
( 5)
3,793
35,645
74,954
118,701
147,448
234,674
745,796
1,930,085
7,458,269
2,355,021
13,104,384
13,104,384
REM.
LIFE
(6)
0.50
1. 50
2.50
3.50
4. 50
5.50
6.50
7.50
8.50
9.50
ANNUAL
ACCRUAL
17 I
3,793
23,763
29,982
33,915
32,766
42,668
114,738
257,345
877,443
247,897
1,664,310
1,664,310
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7. 9 9. 93
ri,'~ 1L!JI Gannett Fleming IX-189 Idaho Power Company
December 31, 2015
Exhibit No. 2
Case No. IPC-E-16-23
J. Spanos, IPC
Page 529 of 529
YEAR
I 1 I
ORIGINAL
COST
(2)
IDAHO POWER COMP/I.NY
ACCOUNT 398 MISCELLANEOUS EQUIPMENT
CALCULATED REMAINING LIFE: DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2015
CALCULATED ALLOC. BOOK
ACCRUED RESERVE
I 3 I I 4 I
FUTURE BOOK
ACCRUALS
15)
REM.
LIFE
( 6)
SURVIVOR CURVE .. 15-SQUARE
NET SALVAGE PERCENT .. 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
8,911.56
305,349.45
310,460.74
116,288.14
383,790.60
247,403.50
17.3,515.75
1,234,348.36
212,560.02
684,124.78
714,022.01
379,485.61
212,993.40
625,513.50
358,937.37
5,967,704.79
8,615
274,815
258,716
89,155
268,653
156,688
98,326
617,174
92,109
250,848
214,207
88,545
35,500
62, 551
11,963
2,527,865
8,606
274,544
258,461
89,067
268,388
156,533
98,229
616,565
92,018
250,600
213,996
88,458
35,465
62,489
11,951
2,525,370
306
30,805
52,000
27,221
115,403
90,870
75,287
617,783
120,542
433,525
500,026
291,028
177,528
563,024
346,986
3,442,335
0.50
1. 50
2.50
3.50
4.50
5.50
6.50
7.50
8.50
9.50
10.50
11. 50
12.50
13.50
14.50
ANNUAL
ACCRUAL
(7)
306
20,537
20,800
7,777
25,645
16,522
11,583
82,371
14,181
45,634
4 7, 62 2
25,307
14,202
41,705
23,930
398,122
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8. 6 6. 67
;;aJ,.~ 1@1 Gannett Fleming IX-190 Idaho Power Company
December 31, 2015