20210603Spanos Direct.pdf

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER
COMPANY’S APPLICATION FOR
AUTHORITY TO INCREASE ITS RATES
DUE TO REVISED DEPRECIAITON
RATES FOR ELECTRIC PLANT-IN-
SERVICE.
)
)
)
)
)
)
)
CASE NO. IPC-E-21-18
IDAHO POWER COMPANY
DIRECT TESTIMONY
OF
JOHN J. SPANOS
SPANOS, DI 1
Idaho Power Company
Q. Please state your name and address. 1
A. My name is John J. Spanos. My business address is 2
207 Senate Avenue, Camp Hill, Pennsylvania 17011. 3
Q. Are you associated with any firm? 4
A. Yes. I am associated with the firm of Gannett 5
Fleming Valuation and Rate Consultants, LLC (“Gannett 6
Fleming”). 7
Q. How long have you been associated with Gannett 8
Fleming? 9
A. I have been associated with the firm since June 10
1986. 11
Q. What is your position with the firm? 12
A. I am President. 13
Q. On whose behalf are you testifying in this case? 14
A. I am testifying on behalf of Idaho Power Company 15
(“Idaho Power” or “Company”). 16
Q. Please state your qualifications. 17
A. I have 34 years of depreciation experience which 18
includes giving expert testimony in over 370 cases before 19
41 regulatory commissions, including this Commission. 20
These cases have included depreciation studies in the 21
electric, gas, water, wastewater and pipeline industries. 22
In addition to cases where I have submitted testimony, I 23
have also supervised over 700 other depreciation or 24
valuation assignments. Please refer to Exhibit No. 1 for 25
SPANOS, DI 2
Idaho Power Company
my qualifications statement, which includes further 1
information with respect to my work history, case 2
experience, and leadership in the Society of Depreciation 3
Professionals. 4
Q. What is the purpose of your testimony in this 5
proceeding? 6
A. I sponsor the Depreciation Study performed for 7
Idaho Power attached hereto as Exhibit No. 2 (“Depreciation 8
Study”). The Depreciation Study sets forth the calculated 9
annual depreciation accrual rates by account as of December 10
31, 2020, for all electric plant. 11
Q. Please define the concept of depreciation. 12
A. Depreciation refers to the loss in service value 13
not restored by current maintenance, incurred in connection 14
with the consumption or prospective retirement of utility 15
plant in the course of service from causes which are known 16
to be in current operation, against which the Company is 17
not protected by insurance. Among the causes to be given 18
consideration are wear and tear, decay, action of the 19
elements, obsolescence, changes in the art, changes in 20
demand and the requirements of public authorities. 21
Q. Please identify the Depreciation Study you 22
performed for Idaho Power. 23
A. The study and its results are provided as a 24
report entitled, “2020 Depreciation Study - Calculated 25
SPANOS, DI 3
Idaho Power Company
Annual Depreciation Accruals Related to Electric Plant as 1
of December 31, 2020.” The study was prepared and the 2
analyses that underlie the report were conducted under my 3
direction and supervision. 4
Q. Is Exhibit no. 2 a true and accurate copy of your 5
Depreciation Study? 6
A. Yes. 7
Q. Does Exhibit no. 2 accurately portray the results 8
of your Depreciation Study as of December 31, 2020? 9
A. Yes. 10
Q. What was the purpose of your Depreciation Study? 11
A. The purpose of the Depreciation Study was to 12
estimate the annual depreciation accruals related to 13
electric plant in service for financial and ratemaking 14
purposes and determine appropriate average service lives 15
and net salvage percentages for each plant account. 16
Q. What changes do you recommend to the company’s 17
current depreciation rates? 18
A. I propose changes to the depreciation rates 19
currently in use as follows: 20
/// 21
/// 22
/// 23
/// 24
/// 25
SPANOS, DI 4
Idaho Power Company
Function Existing % Proposed % 1
Miscellaneous Intangible Plant 19.35% 6.90% 2
Hydraulic Production Plant 1.98% 2.37% 3
Other Production Plant 2.91% 3.14% 4
Transmission Plant 1.86% 2.03% 5
Distribution Plant 2.23% 2.25% 6
General Plant 5.36% 5.21% 7
Q. Were there any significant differences in 8
depreciation expense by function in this study from the 9
previous study? 10
A. Yes. There were differences in each function but 11
only a few significant changes. The most significant 12
difference for Miscellaneous Intangible Plant relates to 13
many of the software applications that are fully 14
depreciated and about to be upgraded or replaced. The most 15
significant cause for changed depreciation expense for 16
Hydraulic Production is the necessary future net salvage 17
costs. For Other Production Plant, the addition of solar 18
assets and the net salvage component have driven the change 19
in depreciation expense. 20
Q. Please describe the contents of Exhibit no. 2. 21
A. My report is presented in nine parts. Part I, 22
Introduction, describes the scope and basis for the 23
Depreciation Study. Part II, Estimation of Survivor 24
Curves, includes descriptions of the methodology of 25
estimating survivor curves. Parts III and IV set forth the 26
SPANOS, DI 5
Idaho Power Company
analysis for determining life and net salvage estimation. 1
Part V, Calculation of Annual and Accrued Depreciation 2
includes the concepts of depreciation and amortization 3
using the remaining life. Part VI, Results of Study, 4
presents a description of the results and a summary of the 5
depreciation calculations. Parts VII, VIII and IX include 6
graphs and tables that relate to the service life and net 7
salvage analyses, and the detailed depreciation 8
calculations by account. 9
The Depreciation Study also includes several tables 10
and tabulations of data and calculations. The table on 11
pages VI-4 through VI-11 presents the estimated survivor 12
curve, the net salvage percent, the original cost as of 13
December 31, 2020, the book depreciation reserve and the 14
calculated annual depreciation accrual and rate for each 15
account or subaccount. The section beginning on page VII-2 16
presents the results of the retirement rate analyses 17
prepared as the historical bases for the service life 18
estimates. The section beginning on page VIII-2 presents 19
the results of the net salvage analysis. The section 20
beginning on page IX-2 presents the depreciation 21
calculations related to surviving original cost as of 22
December 31, 2020. 23
Q. Please explain how you performed your 24
Depreciation Study. 25
SPANOS, DI 6
Idaho Power Company
A. I used the straight-line remaining life method of 1
depreciation, with the average service life procedure. The 2
annual depreciation is based on a method of depreciation 3
accounting that seeks to distribute the unrecovered cost of 4
fixed capital assets over the estimated remaining useful 5
life of each unit, or group of assets, in a systematic and 6
rational manner. 7
For General Plant Accounts 391.1, 391.2, 391.21, 8
393.0, 394.0, 395.0, 397.1, 397.2, 397.3, 397.4, and 398, I 9
used the straight-line remaining life method of 10
amortization. The account numbers identified throughout my 11
testimony represent those in effect as of December 31, 12
2020. The annual amortization is based on amortization 13
accounting that distributes the unrecovered cost of fixed 14
capital assets over the remaining amortization period 15
selected for each account and vintage. 16
Q. How did you determine the recommended annual 17
depreciation accrual rates? 18
A. I did this in two phases. In the first phase, I 19
estimated the service life and net salvage characteristics 20
for each depreciable group, that is, each plant account or 21
subaccount identified as having similar characteristics. 22
In the second phase, I calculated the composite remaining 23
lives and annual depreciation accrual rates based on the 24
SPANOS, DI 7
Idaho Power Company
service life and net salvage estimates determined in the 1
first phase. 2
Q. Please describe the first phase of the 3
depreciation study, in which you estimated the service life 4
and net salvage characteristics for each depreciable group. 5
A. The service life and net salvage study consisted 6
of compiling historical data from records related to Idaho 7
Power’s plant; analyzing these data to obtain historical 8
trends of survivor and net salvage characteristics; 9
obtaining supplementary information from the Company’s 10
management and operating personnel concerning practices and 11
plans as they relate to plant operations; and interpreting 12
the above data as well as estimates used by other electric 13
utilities to form judgments of average service life and net 14
salvage characteristics. 15
Q. What historical data did you rely on to estimate 16
service life characteristics? 17
A. Generally speaking, I analyzed the Company’s 18
accounting entries relating to plant additions, transfers, 19
and retirements recorded during the period 1946 through 20
2020 for generation assets and 1996 through 2020 for mass 21
property accounts. The Company records also included 22
surviving dollar value by year installed for each plant 23
account as of December 31, 2020. 24
SPANOS, DI 8
Idaho Power Company
Q. What method did you use to analyze this service 1
life data? 2
A. I used the retirement rate method for all 3
accounts. This is the most appropriate method when aged 4
retirement data are available, because this method 5
determines the average rates of retirement actually 6
experienced by the Company during the period of time 7
covered by the study. 8
Q. Would you explain how you used the retirement 9
rate method to analyze Idaho Power’s service life data? 10
A. Yes. I applied the retirement rate method to 11
each different group of property in the study. For each 12
property group, I used the retirement rate method to form a 13
life table which, when plotted, shows an original survivor 14
curve for that property group. Each original survivor 15
curve represents the average survivor pattern experienced 16
by the several vintage groups during the experience band 17
studied. The survivor patterns do not necessarily describe 18
the life characteristics of the property group; therefore, 19
interpretation of the original survivor curves is required 20
in order to use them as valid considerations in estimating 21
service life. The Iowa-type survivor curves were used to 22
perform these interpretations. 23
SPANOS, DI 9
Idaho Power Company
Q. What is an “Iowa-type survivor curve” and how did 1
you use such curves to estimate the service life 2
characteristics for each property group? 3
A. Iowa-type curves are a widely used group of 4
generalized survivor curves that contain the range of 5
survivor characteristics usually experienced by utilities 6
and other industrial companies. The Iowa curves were 7
developed at the Iowa State College Engineering Experiment 8
Station through an extensive process of observing and 9
classifying the ages at which various types of property 10
used by utilities and other industrial companies have been 11
retired. 12
Iowa-type curves are used to smooth and extrapolate 13
original survivor curves determined by the retirement rate 14
method. We used Iowa curves and truncated Iowa curves in 15
this study to describe the forecasted rates of retirement 16
based on the observed rates of retirement and the outlook 17
for future retirements. 18
The estimated survivor curve designations for each 19
depreciable property group indicate the average service 20
life, the family within the Iowa system to which the 21
property group belongs, and the relative height of the 22
mode. For example, the Iowa 50-R1.5 indicates an average 23
service life of fifty years; a right-moded, or R, type 24
curve (the mode occurs after average life for right-moded 25
SPANOS, DI 10
Idaho Power Company
curves); and a moderate height, 1.5, for the mode (possible 1
modes for R type curves range from 1 to 5). 2
Q. Did you physically observe Idaho Power's plant 3
and equipment in the field as part of your depreciation 4
study? 5
A. Not for this study due to travel restrictions 6
resulting from the current worldwide pandemic, however, we 7
did conduct meetings with photographs of many facilities 8
with Company personnel. I have made field review of Idaho 9
Power’s property during previous studies in April 2016, 10
November 2011, August 2007, August 2002 and October 2002 to 11
observe representative portions of plant. Field reviews 12
are conducted to become familiar with Company operations 13
and obtain an understanding of the function of the plant 14
and information with respect to the reasons for past 15
retirements and the expected future causes of retirements. 16
This knowledge as well as information from other 17
discussions with management was incorporated in the 18
interpretation and extrapolation of the statistical 19
analyses. 20
Q. What approach did you use to estimate the lives 21
of significant structures and production facilities? 22
A. I used the life span technique to estimate the 23
lives of significant facilities for which concurrent 24
retirement of the entire facility is anticipated. In this 25
SPANOS, DI 11
Idaho Power Company
technique, the survivor characteristics of such facilities 1
are described by the use of interim survivor curves and 2
estimated probable retirement dates. The interim survivor 3
curve describes the rate of retirement related to the 4
replacement of elements of the facility, such as, for a 5
building, the retirements of plumbing, heating, doors, 6
windows, roofs, etc., that occur during the life of the 7
facility. The probable retirement date provides the rate 8
of final retirement for each year of installation for the 9
facility by truncating the interim survivor curve for each 10
installation year at its attained age at the date of 11
probable retirement. The use of interim survivor curves 12
truncated at the date of probable retirement provides a 13
consistent method for estimating the lives of the several 14
years of installation for a particular facility inasmuch as 15
a single concurrent retirement for all years of 16
installation will occur when it is retired. 17
Q. Has Gannett Fleming used this approach in other 18
proceedings? 19
A. Yes, we have used the life span technique in 20
performing depreciation studies presented to many public 21
utility commissions across the United States and Canada, 22
including past studies for the Company in Idaho. 23
SPANOS, DI 12
Idaho Power Company
Q. Are the factors considered in your estimates of 1
service life and net salvage percents presented in exhibit 2
no. 2? 3
A. Yes. A discussion of the factors considered in 4
the estimation of service lives and net salvage percents 5
are presented in Parts III and IV of Exhibit No. 2. 6
Q. Would you please explain the concept of net 7
salvage? 8
A. Net salvage is a component of the service value 9
of capital assets that is recovered through depreciation 10
rates. The service value of an asset is its original cost 11
less its net salvage. Net salvage is the salvage value 12
received for the asset upon retirement less the cost to 13
retire the asset. When the cost to retire exceeds the 14
salvage value, the result is negative net salvage. 15
Inasmuch as depreciation expense is the loss in 16
service value of an asset during a defined period, e.g. one 17
year, it must include a ratable portion of both the 18
original cost and the net salvage. That is, the net 19
salvage related to an asset should be incorporated in the 20
cost of service during the same period as its original cost 21
so that customers receiving service from the asset pay 22
rates that include a portion of both elements of the 23
asset’s service value, the original cost and the net 24
salvage value. 25
SPANOS, DI 13
Idaho Power Company
For example, the full recovery of the service value of 1
a $1,000 line transformer will include not only the $1,000 2
of original cost, but also, on average $175 to remove the 3
line transformer at the end of its life and $25 in salvage 4
value. In this example, the net salvage component is 5
negative $150 ($25 - $175), and the net salvage percent is 6
negative 15 percent (($25 - $175)/$1,000). 7
Q. Please describe how you estimated net salvage 8
percentages. 9
A. The net salvage percentages estimated in the 10
Depreciation Study were based on informed judgment that 11
incorporated factors such as the statistical analyses of 12
historical net salvage data; information provided to me by 13
the Company’s operating personnel, general knowledge and 14
experience of industry practices; and trends in the 15
industry in general. The statistical net salvage analyses 16
incorporated the Company’s actual historical data for the 17
period 1954 through 2020 and considered the cost of removal 18
and gross salvage ratios of the associated retirements 19
during the 67-year period. Trends of these data are also 20
measured based on three-year moving averages and the most 21
recent five-year indications. 22
Q. Were the net salvage percentages for generating 23
facilities based on the same analyses? 24
SPANOS, DI 14
Idaho Power Company
A. Yes, for the interim net salvage estimates. The 1
net salvage percentages for generating facilities were 2
based on two components, the interim net salvage percentage 3
and the final net salvage percentage. The interim net 4
salvage percentage is determined based on the historical 5
indications from the period 1954-2020 for hydraulic 6
production plant and 2007-2020 for other production plant 7
of the cost of removal and gross salvage amounts as a 8
percentage of the associated plant retired. The final net 9
salvage or decommissioning component was determined based 10
on the retirement activities associated with the assets 11
anticipated to be retired at the concurrent date of final 12
retirement. 13
Q. Have you included a decommissioning component 14
into the overall recovery of generating facilities? 15
A. Yes. A decommissioning component has been 16
included to the net salvage percentage for hydro and other 17
production facilities. 18
Q. Can you explain how the final net salvage 19
component is included in the Depreciation Study? 20
A. Yes. The decommissioning component is part of 21
the overall net salvage for each location within the 22
production assets. Based on studies for other utilities of 23
similar facilities, it was determined that the 24
SPANOS, DI 15
Idaho Power Company
decommissioning costs for hydro and other production 1
facilities is best calculated by dividing the 2
decommissioning cost by the surviving plant at final 3
retirement. These amounts at a location basis are added to 4
the interim net salvage percentage of the assets 5
anticipated to be retired on an interim basis to produce 6
the weighted net salvage percentage for each location. The 7
detailed calculations of the overall net salvage for each 8
location is set forth on page VIII-3 of the Depreciation 9
Study. 10
Q. Please describe the second phase of the process 11
that you used in the Depreciation Study in which you 12
calculated composite remaining lives and annual 13
depreciation accrual rates. 14
A. After I estimated the service life and net 15
salvage characteristics for each depreciable property 16
group, I calculated the annual depreciation accrual rates 17
for each group based on the straight-line remaining life 18
method, using remaining lives weighted consistent with the 19
average service life procedure. The calculation of annual 20
depreciation accrual rates was developed as of December 31, 21
2020. 22
Q. Please describe the straight line remaining life 23
method of depreciation. 24
SPANOS, DI 16
Idaho Power Company
A. The straight line remaining life method of 1
depreciation allocates the original cost of the property, 2
less accumulated depreciation, less future net salvage, in 3
equal amounts to each year of remaining service life. 4
Q. Please describe the average service life 5
procedure for calculating remaining life accrual rates. 6
A. The average service life procedure defines the 7
group or account for which the remaining life annual 8
accrual is determined. Under this procedure, the annual 9
accrual rate is determined for the entire group or account 10
based on its average remaining life and the rate is then 11
applied to the surviving balance of the group’s cost. The 12
average remaining life of the group is calculated by first 13
dividing the future book accruals (original cost less 14
allocated book reserve less future net salvage) by the 15
average remaining life for each vintage. The average 16
remaining life for each vintage is derived from the area 17
under the survivor curve between the attained age of the 18
vintage and the maximum age. The sum of the future book 19
accruals is then divided by the sum of the annual accruals 20
to determine the average remaining life of the entire group 21
for use in calculating the annual depreciation accrual 22
rate. 23
Q. Please describe amortization accounting. 24
SPANOS, DI 17
Idaho Power Company
A. In amortization accounting, units of property are 1
capitalized in the same manner as they are in depreciation 2
accounting. Amortization accounting is used for accounts 3
with a large number of units, but small asset values; 4
therefore, depreciation accounting is difficult for these 5
assets because periodic inventories are required to 6
properly reflect plant-in-service. Consequently, 7
retirements are recorded when a vintage is fully amortized 8
rather than as the units are removed from service. That 9
is, there is no dispersion of retirement. All units are 10
retired when the age of the vintage reaches the 11
amortization period. Each plant account or group of assets 12
is assigned a fixed period which represents an anticipated 13
life which the asset will render full benefit. For 14
example, in amortization accounting, assets that have a 20-15
year amortization period will be fully recovered after 20 16
years of service and taken off the Company books, but not 17
necessarily removed from service. In contrast, assets that 18
are taken out of service before 20 years remain on the 19
books until the amortization period for that vintage has 20
expired. 21
Q. Amortization accounting is utilized for which 22
plant accounts? 23
A. Amortization accounting is only appropriate for 24
certain General Plant accounts. These accounts are 391.1, 25
SPANOS, DI 18
Idaho Power Company
391.2, 391.21, 393.0, 394.0, 395.0, 397.1, 397.2, 397.3, 1
397.4 and 398.0 which represent less than three percent of 2
depreciable plant. 3
Q. Please use an example to illustrate the 4
development of the annual depreciation accrual rate for a 5
particular group of property in your Depreciation Study. 6
A. I will use Account 368.00, Line Transformers, as 7
an example because it is one of the largest depreciable 8
groups. 9
The retirement rate method was used to analyze the 10
survivor characteristics of this property group. Aged 11
plant accounting data were compiled from 1997 through 2020 12
and analyzed to best represent the overall service life of 13
this property. The life table for the 1997-2020 experience 14
band is presented on pages VII-118 and VII-119 of Exhibit 15
No. 2. The life table displays the retirement and 16
surviving ratios of the aged plant data exposed to 17
retirement by age interval. For example, page VII-118 18
shows $4,796,937 retired during age interval 1.5-2.5 with 19
$501,038,266 exposed to retirement at the beginning of the 20
interval. Consequently, the retirement ratio is 0.0096 21
($4,796,937/$501,038,266) and the surviving ratio is 0.9904 22
(1-.0096). The percent surviving at age 1.5 of .9796 23
percent is multiplied by the survivor ratio of 99.04 to 24
derive the percent surviving at age 2.5 of 97.02 percent. 25
SPANOS, DI 19
Idaho Power Company
This process continues for the remaining age intervals for 1
which plant was exposed to retirement during the period 2
1997-2020. The resultant life table, or original survivor 3
curve, is plotted along with the estimated smooth survivor 4
curve, the 48-O1 on page VII-117. 5
The net salvage percent is presented on pages VIII-79 6
through VIII-82 of Exhibit No. 2. The percentage is based 7
on the result of annual gross salvage minus the cost to 8
remove plant assets as compared to the original cost of 9
plant retired during the period 1954 through 2020. The 67-10
year period experienced negative $24,993,253 ($6,037,538 - 11
$31,030,790) in net salvage for $148,684,668 plant retired. 12
The result is negative net salvage of 17 percent 13
($24,993,253/$148,684,668); however, the most recent five-14
year average is negative 37 percent. Therefore, based on 15
the statistics for this account as well as the industry 16
averages and expectations of the Company for the future, 17
the recommended net salvage for line transformers is 18
negative 15 percent. 19
My calculation of the annual depreciation related to 20
original cost of Account 368.00, Line Transformers at 21
December 31, 2020, is presented on pages IX-150 and IX-151 22
of Exhibit No. 2. The calculation is based on the 48-O1 23
survivor curve, the 15 percent negative net salvage, the 24
attained age, and the allocated book reserve. The 25
SPANOS, DI 20
Idaho Power Company
tabulation sets forth the installation year, the original 1
cost, calculated accrued depreciation, allocated book 2
reserve, future accruals, remaining life and annual 3
accrual. These totals are brought forward to the table on 4
page VI-8. 5
Q. Did you recommend any additional adjustments in 6
order to establish rates consistent with the amortization 7
periods? 8
A. Yes. In order to properly implement general 9
plant amortization and in turn establish full recovery 10
consistent with the amortization period, a reserve 11
adjustment was required. The adjustment required a 12
segregation of each general plant account’s book reserve. 13
Q. Can you explain the process required to segregate 14
the book reserve by account? 15
A. Yes. First, one must understand the objective of 16
the segregation which is performed in order to establish a 17
depreciation rate that is consistent with the amortization 18
period for assets in service today, as well as those 19
expected to be added into the future. In other words, a 20
20-year amortization period will produce a 5 percent rate 21
for today’s plant in service as well as tomorrows. Second, 22
the actual book reserve must closely approximate to the 23
theoretical reserve in order to match retirements and plant 24
additions consistent with the theoretical recovery of the 25
SPANOS, DI 21
Idaho Power Company
assets. Therefore, with an understanding of these two 1
components, it is necessary to adjust the actual book 2
reserve to match the ratio of the ages of the surviving 3
plant in service. 4
I will use Account 391.20, Office Furniture and 5
Equipment – EDP Equipment, as an example of the process. 6
Account 391.20 has a five-year amortization period with 7
$26,955,660 of plant in service as of December 31, 2020. 8
Based on the ages of the $26,955,660, the book reserve 9
should be $12,342,525 in order to produce the 20 percent 10
rate. Therefore, the current book reserve of $8,424,077 11
should be segregated into the amortizable component of 12
$12,342,525 and the unrecovered or over-recovered portion 13
of ($3,918,448). Since the second component is negative, 14
it is an under-recovered amount which means additional 15
expense beyond the 20 percent rate. If the segregation 16
does not occur, then the rate will be greater than 20 17
percent and future investment will be depreciated at the 18
higher rate and not match the 5-year amortization period. 19
Q. What is the total reserve adjustment required for 20
all general plant accounts? 21
A. Exhibit No. 2, page VI-9 sets forth the $4.97 22
million general plant reserve adjustment I am proposing in 23
order to establish rates for general plant accounts 24
consistent with the amortization period of the assets. 25
SPANOS, DI 22
Idaho Power Company
Q. Have you established depreciation rates for any 1
new assets? 2
A. Yes. First, there are developed rates for new 3
software applications in Account 303, Miscellaneous 4
Intangible Plant. There will be three new software 5
categories that will have amortization periods of 5, 10 and 6
15 years. These assets will be recovered separately from 7
the remaining net value of the existing assets in each 8
current category. Second, there are new assets anticipated 9
after December 31, 2020, for four new asset classes that a 10
depreciation rate has been provided. These accounts are: 11
Account 357, Underground Conduit; Account 358, Underground 12
Conductors and Devices; Account 363, Battery Storage 13
Equipment; and Account 397.5, Communication Equipment – 14
Satellite. The developed rates are based on a proposed 15
life and net salvage parameter. For Account 357, the rate 16
is based on 55-S3 survivor curve and 5 percent negative net 17
salvage; Account 358, is based on 50-S2.5 survivor curve 18
and 10 percent negative net salvage; Account 363, is based 19
on 15-L3 survivor curve and 0 percent net salvage and 20
Account 397.5 is based on a 20-S2 survivor curve and 0 21
percent net salvage. These rates are set forth in page 22
VI-11 of the Depreciation Study. 23
SPANOS, DI 23
Idaho Power Company
Q. In your opinion, are the depreciation rates set 1
forth in Exhibit no. 2 the appropriate rates for the 2
commission to adopt in this proceeding for Idaho Power? 3
A. Yes. These rates appropriately reflect the rates 4
at which the value of the Company’s assets are being 5
consumed over their useful lives. These rates are an 6
appropriate basis for setting electric rates in this matter 7
and for the Company to use for booking depreciation and 8
amortization expense going forward. 9
Q. Does this conclude your direct testimony? 10
A. Yes. 11
12
SPANOS, DI 24
Idaho Power Company
DECLARATION OF JOHN J. SPANOS 1
I, John J. Spanos, declare under penalty of perjury 2
under the laws of the state of Idaho: 3
1. My name is John J. Spanos. I am employed by 4
Gannett Fleming Valuation and Rate Consultants, LLC Idaho 5
Power Company as President. 6
2. On behalf of Idaho Power, I present this pre-7
filed direct testimony and Exhibit Nos. 1-2 in this matter. 8
3. To the best of my knowledge, my pre-filed direct 9
testimony and exhibits are true and accurate. 10
I hereby declare that the above statement is true to 11
the best of my knowledge and belief, and that I understand 12
it is made for use as evidence before the Idaho Public 13
Utilities Commission and is subject to penalty for perjury. 14
SIGNED this 2nd day of June 2021, at Boise, Idaho. 15
16
/s/ 17
John J. Spanos 18
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 1 of 18
JOHN SPANOS DEPRECIATION EXPERIENCE
Q. Please state your name.
A. My name is John J. Spanos.
Q. What is your educational background?
A. I have Bachelor of Science degrees in Industrial Management and Mathematics from
Carnegie-Mellon University and a Master of Business Administration from York College.
Q. Do you belong to any professional societies?
A. Yes. I am a member and past President of the Society of Depreciation Professionals and
a member of the American Gas Association/Edison Electric Institute Industry Accounting Committee.
Q. Do you hold any special certification as a depreciation expert?
A. Yes. The Society of Depreciation Professionals has established national standards for
depreciation professionals. The Society administers an examination to become certified in this field. I
passed the certification exam in September 1997 and was recertified in August 2003, February 2008,
January 2013 and February 2018.
Q. Please outline your experience in the field of depreciation.
A. In June 1986, I was employed by Gannett Fleming Valuation and Rate Consultants, Inc.
as a Depreciation Analyst. During the period from June 1986 through December 1995, I helped prepare
numerous depreciation and original cost studies for utility companies in various industries. I helped
perform depreciation studies for the following telephone companies: United Telephone of
Pennsylvania, United Telephone of New Jersey, and Anchorage Telephone Utility. I helped perform
depreciation studies for the following companies in the railroad industry: Union Pacific Railroad,
Burlington Northern Railroad, and Wisconsin Central Transportation Corporation.
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 2 of 18
I helped perform depreciation studies for the following organizations in the electric utility
industry: Chugach Electric Association, The Cincinnati Gas and Electric Company (CG&E), The Union
Light, Heat and Power Company (ULH&P), Northwest Territories Power Corporation, and the City of
Calgary - Electric System.
I helped perform depreciation studies for the following pipeline companies: TransCanada
Pipelines Limited, Trans Mountain Pipe Line Company Ltd., Interprovincial Pipe Line Inc., Nova Gas
Transmission Limited and Lakehead Pipeline Company.
I helped perform depreciation studies for the following gas utility companies: Columbia Gas of
Pennsylvania, Columbia Gas of Maryland, The Peoples Natural Gas Company, T. W. Phillips Gas & Oil
Company, CG&E, ULH&P, Lawrenceburg Gas Company and Penn Fuel Gas, Inc.
I helped perform depreciation studies for the following water utility companies: Indiana-
American Water Company, Consumers Pennsylvania Water Company and The York Water Company;
and depreciation and original cost studies for Philadelphia Suburban Water Company and
Pennsylvania-American Water Company.
In each of the above studies, I assembled and analyzed historical and simulated data,
performed field reviews, developed preliminary estimates of service life and net salvage, calculated
annual depreciation, and prepared reports for submission to state public utility commissions or federal
regulatory agencies. I performed these studies under the general direction of William M. Stout, P.E.
In January 1996, I was assigned to the position of Supervisor of Depreciation Studies. In July
1999, I was promoted to the position of Manager, Depreciation and Valuation Studies. In December
2000, I was promoted to the position as Vice-President of Gannett Fleming Valuation and Rate
Consultants, Inc., in April 2012, I was promoted to the position as Senior Vice President of the Valuation
and Rate Division of Gannett Fleming Inc. (now doing business as Gannett Fleming Valuation and Rate
Consultants, LLC) and in January of 2019, I was promoted to my present position of President of
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 3 of 18
Gannett Fleming Valuation and Rate Consultants, LLC. In my current position I am responsible for
conducting all depreciation, valuation and original cost studies, including the preparation of final
exhibits and responses to data requests for submission to the appropriate regulatory bodies.
Since January 1996, I have conducted depreciation studies similar to those previously listed
including assignments for Pennsylvania-American Water Company; Aqua Pennsylvania; Kentucky-
American Water Company; Virginia-American Water Company; Indiana-American Water Company;
Iowa-American Water Company; New Jersey-American Water Company; Hampton Water Works
Company; Omaha Public Power District; Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia,
Inc.; Virginia Natural Gas Company National Fuel Gas Distribution Corporation - New York and
Pennsylvania Divisions; The City of Bethlehem - Bureau of Water; The City of Coatesville Authority; The
City of Lancaster - Bureau of Water; Peoples Energy Corporation; The York Water Company; Public
Service Company of Colorado; Enbridge Pipelines; Enbridge Gas Distribution, Inc.; Reliant Energy-HLP;
Massachusetts-American Water Company; St. Louis County Water Company; Missouri-American Water
Company; Chugach Electric Association; Alliant Energy; Oklahoma Gas & Electric Company; Nevada
Power Company; Dominion Virginia Power; NUI-Virginia Gas Companies; Pacific Gas & Electric
Company; PSI Energy; NUI - Elizabethtown Gas Company; Cinergy Corporation – CG&E; Cinergy
Corporation – ULH&P; Columbia Gas of Kentucky; South Carolina Electric & Gas Company; Idaho
Power Company; El Paso Electric Company; Aqua North Carolina; Aqua Ohio; Aqua Texas, Inc.; Aqua
Illinois, Inc.; Ameren Missouri; Central Hudson Gas & Electric; Centennial Pipeline Company;
CenterPoint Energy-Arkansas; CenterPoint Energy – Oklahoma; CenterPoint Energy – Entex;
CenterPoint Energy - Louisiana; NSTAR – Boston Edison Company; Westar Energy, Inc.; United Water
Pennsylvania; PPL Electric Utilities; PPL Gas Utilities; Wisconsin Power & Light Company; TransAlaska
Pipeline; Avista Corporation; Northwest Natural Gas; Allegheny Energy Supply, Inc.; Public Service
Company of North Carolina; South Jersey Gas Company; Duquesne Light Company; MidAmerican
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 4 of 18
Energy Company; Laclede Gas; Duke Energy Company; E.ON U.S. Services Inc.; Elkton Gas Services;
Anchorage Water and Wastewater Utility; Kansas City Power and Light; Duke Energy North Carolina;
Duke Energy South Carolina; Monongahela Power Company; Potomac Edison Company; Duke Energy
Ohio Gas; Duke Energy Kentucky; Duke Energy Indiana; Duke Energy Progress; Northern Indiana Public
Service Company; Tennessee- American Water Company; Columbia Gas of Maryland; Maryland-
American Water Company; Bonneville Power Administration; NSTAR Electric and Gas Company; EPCOR
Distribution, Inc.; B. C. Gas Utility, Ltd; Entergy Arkansas; Entergy Texas; Entergy Mississippi; Entergy
Louisiana; Entergy Gulf States Louisiana; the Borough of Hanover; Louisville Gas and Electric Company;
Kentucky Utilities Company; Madison Gas and Electric; Central Maine Power; PEPCO; PacifiCorp;
Minnesota Energy Resource Group; Jersey Central Power & Light Company; Cheyenne Light, Fuel and
Power Company; United Water Arkansas; Central Vermont Public Service Corporation; Green Mountain
Power; Portland General Electric Company; Atlantic City Electric; Nicor Gas Company; Black Hills Power;
Black Hills Colorado Gas; Black Hills Kansas Gas; Black Hills Service Company; Black Hills Utility Holdings;
Public Service Company of Oklahoma; City of Dubois; Peoples Gas Light and Coke Company; North
Shore Gas Company; Connecticut Light and Power; New York State Electric and Gas Corporation;
Rochester Gas and Electric Corporation; Greater Missouri Operations; Tennessee Valley Authority;
Omaha Public Power District; Indianapolis Power & Light Company; Vermont Gas Systems, Inc.;
Metropolitan Edison; Pennsylvania Electric; West Penn Power; Pennsylvania Power; PHI Service
Company - Delmarva Power and Light; Atmos Energy Corporation; Citizens Energy Group; PSE&G
Company; Berkshire Gas Company; Alabama Gas Corporation; Mid-Atlantic Interstate Transmission,
LLC; SUEZ Water; WEC Energy Group; Rocky Mountain Natural Gas, LLC; Illinois-American Water
Company; Northern Illinois Gas Company; Public Service of New Hampshire and Newtown Artesian
Water Company.
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 5 of 18
My additional duties include determining final life and salvage estimates, conducting field
reviews, presenting recommended depreciation rates to management for its consideration and
supporting such rates before regulatory bodies.
Q. Have you submitted testimony to any state utility commission on the subject of utility
plant depreciation?
A. Yes. I have submitted testimony to the Pennsylvania Public Utility Commission; the
Commonwealth of Kentucky Public Service Commission; the Public Utilities Commission of Ohio; the
Nevada Public Utility Commission; the Public Utilities Board of New Jersey; the Missouri Public Service
Commission; the Massachusetts Department of Telecommunications and Energy; the Alberta Energy &
Utility Board; the Idaho Public Utility Commission; the Louisiana Public Service Commission; the State
Corporation Commission of Kansas; the Oklahoma Corporate Commission; the Public Service
Commission of South Carolina; Railroad Commission of Texas – Gas Services Division; the New York
Public Service Commission; Illinois Commerce Commission; the Indiana Utility Regulatory Commission;
the California Public Utilities Commission; the Federal Energy Regulatory Commission (“FERC”); the
Arkansas Public Service Commission; the Public Utility Commission of Texas; Maryland Public Service
Commission; Washington Utilities and Transportation Commission; The Tennessee Regulatory
Commission; the Regulatory Commission of Alaska; Minnesota Public Utility Commission; Utah Public
Service Commission; District of Columbia Public Service Commission; the Mississippi Public Service
Commission; Delaware Public Service Commission; Virginia State Corporation Commission; Colorado
Public Utility Commission; Oregon Public Utility Commission; South Dakota Public Utilities Commission;
Wisconsin Public Service Commission; Wyoming Public Service Commission; the Public Service
Commission of West Virginia; Maine Public Utility Commission; Iowa Utility Board; Connecticut Public
Utilities Regulatory Authority; New Mexico Public Regulation Commission; Commonwealth of
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 6 of 18
Massachusetts Department of Public Utilities; Rhode Island Public Utilities Commission and the North
Carolina Utilities Commission.
Q. Have you had any additional education relating to utility plant depreciation?
A. Yes. I have completed the following courses conducted by Depreciation Programs, Inc.:
“Techniques of Life Analysis,” “Techniques of Salvage and Depreciation Analysis,” “Forecasting Life and
Salvage,” “Modeling and Life Analysis Using Simulation,” and “Managing a Depreciation Study.” I have
also completed the “Introduction to Public Utility Accounting” program conducted by the American Gas
Association.
Q. Does this conclude your qualification statement?
A. Yes.
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 7 of 18
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY
Year Jurisdiction Docket No.Client Utility Subject
01. 1998 PA PUC R-00984375 City of Bethlehem – Bureau of Water Original Cost and Depreciation
02.1998 PA PUC R-00984567 City of Lancaster Original Cost and Depreciation
03.1999 PA PUC R-00994605 The York Water Company Depreciation
04.2000 D.T.&E.DTE 00-105 Massachusetts-American Water Company Depreciation
05.2001 PA PUC R-00016114 City of Lancaster Original Cost and Depreciation
06.2001 PA PUC R-00017236 The York Water Company Depreciation
07.2001 PA PUC R-00016339 Pennsylvania-American Water Company Depreciation
08.2001 OH PUC 01-1228-GA-AIR Cinergy Corp –Cincinnati Gas & Elect
Company
Depreciation
09.2001 KY PSC 2001-092 Cinergy Corp –Union Light, Heat & Power
Co.
Depreciation
10.2002 PA PUC R-00016750 Philadelphia Suburban Water Company Depreciation
11.2002 KY PSC 2002-00145 Columbia Gas of Kentucky Depreciation
12.2002 NJ BPU GF02040245 NUI Corporation/Elizabethtown Gas
Company
Depreciation
13.2002 ID PUC IPC-E-03-7 Idaho Power Company Depreciation
14.2003 PA PUC R-0027975 The York Water Company Depreciation
15.2003 IN URC R-0027975 Cinergy Corp –PSI Energy, Inc.Depreciation
16.2003 PA PUC R-00038304 Pennsylvania-American Water Company Depreciation
17.2003 MO PSC WR-2003-0500 Missouri-American Water Company Depreciation
18.2003 FERC ER03-1274-000 NSTAR-Boston Edison Company Depreciation
19.2003 NJ BPU BPU 03080683 South Jersey Gas Company Depreciation
20.2003 NV PUC 03-10001 Nevada Power Company Depreciation
21.2003 LA PSC U-27676 CenterPoint Energy –Arkla Depreciation
22.2003 PA PUC R-00038805 Pennsylvania Suburban Water Company Depreciation
23.2004 AB En/Util Bd 1306821 EPCOR Distribution, Inc.Depreciation
24.2004 PA PUC R-00038168 National Fuel Gas Distribution Corp (PA)Depreciation
25.2004 PA PUC R-00049255 PPL Electric Utilities Depreciation
26.2004 PA PUC R-00049165 The York Water Company Depreciation
27.2004 OK Corp Cm PUC 200400187 CenterPoint Energy –Arkla Depreciation
28.2004 OH PUC 04-680-El-AIR Cinergy Corp. –Cincinnati Gas and
Electric Company
Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 8 of 18
Year Jurisdiction Docket No.Client Utility Subject
29.2004 RR Com of TX GUD#CenterPoint Energy –Entex Gas
Services Div.
Depreciation
30.2004 NY PUC 04-G-1047 National Fuel Gas Distribution Gas (NY)Depreciation
31.2004 AR PSC 04-121-U CenterPoint Energy –Arkla Depreciation
32.2005 IL CC 05-ICC-06 North Shore Gas Company Depreciation
33.2005 IL CC 05-ICC-06 Peoples Gas Light and Coke Company Depreciation
34.2005 KY PSC 2005-00042 Union Light Heat & Power Depreciation
35. 2005 IL CC 05-0308 MidAmerican Energy Company Depreciation
36.2005 MO PSC GF-2005 Laclede Gas Company Depreciation
37.2005 KS CC 05-WSEE-981-RTS Westar Energy Depreciation
38.2005 RR Com of TX GUD #CenterPoint Energy –Entex Gas Services Div.Depreciation
39.2005 US District Court Cause No. 1:99-CV-
1693-LJM/VSS
Cinergy Corporation Accounting
40.2005 OK CC PUD 200500151 Oklahoma Gas and Electric Company Depreciation
41.2005 MA Dept Tele-
com & Ergy
DTE 05-85 NSTAR Depreciation
42.2005 NY PUC 05-E-934/05-G-0935 Central Hudson Gas & Electric Company Depreciation
43.2005 AK Reg Com U-04-102 Chugach Electric Association Depreciation
44.2005 CA PUC A05-12-002 Pacific Gas & Electric Depreciation
45.2006 PA PUC R-00051030 Aqua Pennsylvania, Inc.Depreciation
46.2006 PA PUC R-00051178 T.W. Phillips Gas and Oil Company Depreciation
47.2006 NC Util Cm.G-5, Sub522 Pub. Service Company of North Carolina Depreciation
48.2006 PA PUC R-00051167 City of Lancaster Depreciation
49.2006 PA PUC R00061346 Duquesne Light Company Depreciation
50.2006 PA PUC R-00061322 The York Water Company Depreciation
51.2006 PA PUC R-00051298 PPL GAS Utilities Depreciation
52.2006 PUC of TX 32093 CenterPoint Energy –Houston Electric Depreciation
53.2006 KY PSC 2006-00172 Duke Energy Kentucky Depreciation
54.2006 SC PSC SCANA Accounting
55.2006 AK Reg Com U-06-6 Municipal Light and Power Depreciation
56.2006 DE PSC 06-284 Delmarva Power and Light Depreciation
57.2006 IN URC IURC43081 Indiana American Water Company Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 9 of 18
Year Jurisdiction Docket No.Client Utility Subject
58.2006 AK Reg Com U-06-134 Chugach Electric Association Depreciation
59.2006 MO PSC WR-2007-0216 Missouri American Water Company Depreciation
60.2006 FERC IS05-82-002, et al TransAlaska Pipeline Depreciation
61.2006 PA PUC R-00061493 National Fuel Gas Distribution Corp. (PA)Depreciation
62.2007 NC Util Com.E-7 SUB 828 Duke Energy Carolinas, LLC Depreciation
63.2007 OH PSC 08-709-EL-AIR Duke Energy Ohio Gas Depreciation
64.2007 PA PUC R-00072155 PPL Electric Utilities Corporation Depreciation
65.2007 KY PSC 2007-00143 Kentucky American Water Company Depreciation
66. 2007 PA PUC R-00072229 Pennsylvania American Water Company Depreciation
67.2007 KY PSC 2007-0008 NiSource –Columbia Gas of Kentucky Depreciation
68.2007 NY PSC 07-G-0141 National Fuel Gas Distribution Corp (NY)Depreciation
69.2008 AK PSC U-08-004 Anchorage Water & Wastewater Utility Depreciation
70.2008 TN Reg Auth 08-00039 Tennessee-American Water Company Depreciation
71.2008 DE PSC 08-96 Artesian Water Company Depreciation
72.2008 PA PUC R-2008-2023067 The York Water Company Depreciation
73.2008 KS CC 08-WSEE1-RTS Westar Energy Depreciation
74.2008 IN URC 43526 Northern Indiana Public Service Company Depreciation
75.2008 IN URC 43501 Duke Energy Indiana Depreciation
76.2008 MD PSC 9159 NiSource –Columbia Gas of Maryland Depreciation
77.2008 KY PSC 2008-000251 Kentucky Utilities Depreciation
78.2008 KY PSC 2008-000252 Louisville Gas & Electric Depreciation
79.2008 PA PUC 2008-20322689 Pennsylvania American Water Co. -
Wastewater
Depreciation
80.2008 NY PSC 08-E887/08-00888 Central Hudson Depreciation
81.2008 WV TC VE-080416/VG-
8080417
Avista Corporation Depreciation
82.2008 IL CC ICC-09-166 Peoples Gas, Light and Coke Company Depreciation
83.2009 IL CC ICC-09-167 North Shore Gas Company Depreciation
84.2009 DC PSC 1076 Potomac Electric Power Company Depreciation
85.2009 KY PSC 2009-00141 NiSource –Columbia Gas of Kentucky Depreciation
86.2009 FERC ER08-1056-002 Entergy Services Depreciation
87.2009 PA PUC R-2009-2097323 Pennsylvania American Water Company Depreciation
88.2009 NC Util Cm E-7, Sub 090 Duke Energy Carolinas, LLC Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 10 of 18
Year Jurisdiction Docket No.Client Utility Subject
89.2009 KY PSC 2009-00202 Duke Energy Kentucky Depreciation
90.2009 VA St. CC PUE-2009-00059 Aqua Virginia, Inc.Depreciation
91.2009 PA PUC 2009-2132019 Aqua Pennsylvania, Inc.Depreciation
92.2009 MS PSC Docket No. 2011-UA-183 Entergy Mississippi Depreciation
93.2009 AK PSC 09-08-U Entergy Arkansas Depreciation
94.2009 TX PUC 37744 Entergy Texas Depreciation
95.2009 TX PUC 37690 El Paso Electric Company Depreciation
96.2009 PA PUC R-2009-2106908 The Borough of Hanover Depreciation
97.2009 KS CC 10-KCPE-415-RTS Kansas City Power & Light Depreciation
98.2009 PA PUC R-2009-United Water Pennsylvania Depreciation
99. 2009 OH PUC Aqua Ohio Water Company Depreciation
100.2009 WI PSC 3270-DU-103 Madison Gas & Electric Company Depreciation
101.2009 MO PSC WR-2010 Missouri American Water Company Depreciation
102.2009 AK Reg Cm U-09-097 Chugach Electric Association Depreciation
103.2010 IN URC 43969 Northern Indiana Public Service Company Depreciation
104.2010 WI PSC 6690-DU-104 Wisconsin Public Service Corp.Depreciation
105.2010 PA PUC R-2010-2161694 PPL Electric Utilities Corp.Depreciation
106.2010 KY PSC 2010-00036 Kentucky American Water Company Depreciation
107.2010 PA PUC R-2009-2149262 Columbia Gas of Pennsylvania Depreciation
108.2010 MO PSC GR-2010-0171 Laclede Gas Company Depreciation
109.2010 SC PSC 2009-489-E South Carolina Electric & Gas Company Depreciation
110.2010 NJ BD OF PU ER09080664 Atlantic City Electric Depreciation
111.2010 VA St. CC PUE-2010-00001 Virginia American Water Company Depreciation
112.2010 PA PUC R-2010-2157140 The York Water Company Depreciation
113.2010 MO PSC ER-2010-0356 Greater Missouri Operations Company Depreciation
114.2010 MO PSC ER-2010-0355 Kansas City Power and Light Depreciation
115.2010 PA PUC R-2010-2167797 T.W. Phillips Gas and Oil Company Depreciation
116.2010 PSC SC 2009-489-E SCANA –Electric Depreciation
117.2010 PA PUC R-2010-22010702 Peoples Natural Gas, LLC Depreciation
118.2010 AK PSC 10-067-U Oklahoma Gas and Electric Company Depreciation
119.2010 IN URC Cause No. 43894 Northern Indiana Public Serv. Company -
NIFL
Depreciation
120.2010 IN URC Cause No. 43894 Northern Indiana Public Serv. Co. -Kokomo Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 11 of 18
Year Jurisdiction Docket No.Client Utility Subject
121.2010 PA PUC R-2010-2166212 Pennsylvania American Water Co. -WW Depreciation
122.2010 NC Util Cn.W-218,SUB310 Aqua North Carolina, Inc.Depreciation
123.2011 OH PUC 11-4161-WS-AIR Ohio American Water Company Depreciation
124.2011 MS PSC EC-123-0082-00 Entergy Mississippi Depreciation
125.2011 CO PUC 11AL-387E Black Hills Colorado Depreciation
126.2011 PA PUC R-2010-2215623 Columbia Gas of Pennsylvania Depreciation
127.2011 PA PUC R-2010-2179103 City of Lancaster –Bureau of Water Depreciation
128.2011 IN URC 43114 IGCC 4S Duke Energy Indiana Depreciation
129.2011 FERC IS11-146-000 Enbridge Pipelines (Southern Lights)Depreciation
130.2011 IL CC 11-0217 MidAmerican Energy Corporation Depreciation
131.2011 OK CC 201100087 Oklahoma Gas & Electric Company Depreciation
132.2011 PA PUC 2011-2232243 Pennsylvania American Water Company Depreciation
133. 2011 FERC RP11-___-000 Carolina Gas Transmission Depreciation
134.2012 WA UTC UE-120436/UG-120437 Avista Corporation Depreciation
135.2012 AK Reg Cm U-12-009 Chugach Electric Association Depreciation
136.2012 MA PUC DPU 12-25 Columbia Gas of Massachusetts Depreciation
137.2012 TX PUC 40094 El Paso Electric Company Depreciation
138.2012 ID PUC IPC-E-12 Idaho Power Company Depreciation
139.2012 PA PUC R-2012-2290597 PPL Electric Utilities Depreciation
140.2012 PA PUC R-2012-2311725 Borough of Hanover –Bureau of Water Depreciation
141.2012 KY PSC 2012-00222 Louisville Gas and Electric Company Depreciation
142.2012 KY PSC 2012-00221 Kentucky Utilities Company Depreciation
143.2012 PA PUC R-2012-2285985 Peoples Natural Gas Company Depreciation
144.2012 DC PSC Case 1087 Potomac Electric Power Company Depreciation
145.2012 OH PSC 12-1682-EL-AIR Duke Energy Ohio (Electric)Depreciation
146.2012 OH PSC 12-1685-GA-AIR Duke Energy Ohio (Gas)Depreciation
147.2012 PA PUC R-2012-2310366 City of Lancaster –Sewer Fund Depreciation
148.2012 PA PUC R-2012-2321748 Columbia Gas of Pennsylvania Depreciation
149.2012 FERC ER-12-2681-000 ITC Holdings Depreciation
150.2012 MO PSC ER-2012-0174 Kansas City Power and Light Depreciation
151.2012 MO PSC ER-2012-0175 KCPL Greater Missouri Operations
Company
Depreciation
152.2012 MO PSC GO-2012-0363 Laclede Gas Company Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 12 of 18
Year Jurisdiction Docket No.Client Utility Subject
153.2012 MN PUC G007,001/D-12-533 Integrys –MN Energy Resource Group Depreciation
154.2012 TX PUC SOAH 582-14-1051/
TECQ 2013-2007-UCR
Aqua Texas Depreciation
155.2012 PA PUC 2012-2336379 York Water Company Depreciation
156.2013 NJ BPU ER12121071 PHI Service Company–Atlantic City
Electric
Depreciation
157.2013 KY PSC 2013-00167 Columbia Gas of Kentucky Depreciation
158.2013 VA St CC 2013-00020 Virginia Electric and Power Company Depreciation
159.2013 IA Util Bd 2013-0004 MidAmerican Energy Corporation Depreciation
160.2013 PA PUC 2013-2355276 Pennsylvania American Water Company Depreciation
161.2013 NY PSC 13-E-0030, 13-G-0031,
13-S-0032
Consolidated Edison of New York Depreciation
162.2013 PA PUC 2013-2355886 Peoples TWP LLC Depreciation
163.2013 TN Reg Auth 12-0504 Tennessee American Water Depreciation
164.2013 ME PUC 2013-168 Central Maine Power Company Depreciation
165.2013 DC PSC Case 1103 PHI Service Company –PEPCO Depreciation
166. 2013 WY PSC 2003-ER-13 Cheyenne Light, Fuel and Power
Company
Depreciation
167.2013 FERC ER13-2428-0000 Kentucky Utilities Depreciation
168.2013 FERC ER13--0000 MidAmerican Energy Company Depreciation
169.2013 FERC ER13-2410-0000 PPL Utilities Depreciation
170.2013 PA PUC R-2013-2372129 Duquesne Light Company Depreciation
171.2013 NJ BPU ER12111052 Jersey Central Power and Light Company Depreciation
172.2013 PA PUC R-2013-2390244 Bethlehem, City of –Bureau of Water Depreciation
173.2013 OK CC UM 1679 Oklahoma, Public Service Company of Depreciation
174.2013 IL CC 13-0500 Nicor Gas Company Depreciation
175.2013 WY PSC 20000-427-EA-13 PacifiCorp Depreciation
176.2013 UT PSC 13-035-02 PacifiCorp Depreciation
177.2013 OR PUC UM 1647 PacifiCorp Depreciation
178.2013 PA PUC 2013-2350509 Dubois, City of Depreciation
179.2014 IL CC 14-0224 North Shore Gas Company Depreciation
180.2014 FERC ER14--0000 Duquesne Light Company Depreciation
181.2014 SD PUC EL14-026 Black Hills Power Company Depreciation
182.2014 WY PSC 20002-91-ER-14 Black Hills Power Company Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 13 of 18
Year Jurisdiction Docket No.Client Utility Subject
183.2014 PA PUC 2014-2428304 Borough of Hanover –Municipal Water Works Depreciation
184.2014 PA PUC 2014-2406274 Columbia Gas of Pennsylvania Depreciation
185.2014 IL CC 14-0225 Peoples Gas Light and Coke Company Depreciation
186.2014 MO PSC ER-2014-0258 Ameren Missouri Depreciation
187.2014 KS CC 14-BHCG-502-RTS Black Hills Service Company Depreciation
188.2014 KS CC 14-BHCG-502-RTS Black Hills Utility Holdings Depreciation
189.2014 KS CC 14-BHCG-502-RTS Black Hills Kansas Gas Depreciation
190.2014 PA PUC 2014-2418872 Lancaster, City of –Bureau of Water Depreciation
191.2014 WV PSC 14-0701-E-D First Energy –MonPower/PotomacEdison Depreciation
192 2014 VA St CC PUC-2014-00045 Aqua Virginia Depreciation
193.2014 VA St CC PUE-2013 Virginia American Water Company Depreciation
194.2014 OK CC PUD201400229 Oklahoma Gas and Electric Company Depreciation
195.2014 OR PUC UM1679 Portland General Electric Depreciation
196.2014 IN URC Cause No. 44576 Indianapolis Power & Light Depreciation
197.2014 MA DPU DPU. 14-150 NSTAR Gas Depreciation
198.2014 CT PURA 14-05-06 Connecticut Light and Power Depreciation
199.2014 MO PSC ER-2014-0370 Kansas City Power & Light Depreciation
200. 2014 KY PSC 2014-00371 Kentucky Utilities Company Depreciation
201.2014 KY PSC 2014-00372 Louisville Gas and Electric Company Depreciation
202.2015 PA PUC R-2015-2462723 United Water Pennsylvania Inc.Depreciation
203.2015 PA PUC R-2015-2468056 NiSource -Columbia Gas of Pennsylvania Depreciation
204.2015 NY PSC 15-E-0283/15-G-0284 New York State Electric and Gas Corporation Depreciation
205.2015 NY PSC 15-E-0285/15-G-0286 Rochester Gas and Electric Corporation Depreciation
206.2015 MO PSC WR-2015-0301/SR-2015-0302 Missouri American Water Company Depreciation
207.2015 OK CC PUD 201500208 Oklahoma, Public Service Company of Depreciation
208.2015 WV PSC 15-0676-W-42T West Virginia American Water Company Depreciation
209.2015 PA PUC 2015-2469275 PPL Electric Utilities Depreciation
210.2015 IN URC Cause No. 44688 Northern Indiana Public Service Company Depreciation
211.2015 OH PSC 14-1929-EL-RDR First Energy-Ohio Edison/Cleveland Electric/
Toledo Edison
Depreciation
212.2015 NM PRC 15-00127-UT El Paso Electric Depreciation
213.2015 TX PUC PUC-44941; SOAH 473-15-5257 El Paso Electric Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 14 of 18
Year Jurisdiction Docket No.Client Utility Subject
214.2015 WI PSC 3270-DU-104 Madison Gas and Electric Company Depreciation
215.2015 OK CC PUD 201500273 Oklahoma Gas and Electric Depreciation
216.2015 KY PSC Doc. No. 2015-00418 Kentucky American Water Company Depreciation
217.2015 NC UC Doc. No. G-5, Sub 565 Public Service Company of North Carolina Depreciation
218.2016 WA UTC Docket UE-17 Puget Sound Energy Depreciation
219.2016 NY PSC Case No. 16-W-0130 SUEZ Water New York, Inc.Depreciation
220.2016 MO PSC ER-2016-0156 KCPL –Greater Missouri Depreciation
221.2016 WI PSC Wisconsin Public Service Corporation Depreciation
222.2016 KY PSC Case No. 2016-00026 Kentucky Utilities Company Depreciation
223.2016 KY PSC Case No. 2016-00027 Louisville Gas and Electric Company Depreciation
224.2016 OH PUC Case No. 16-0907-WW-AIR Aqua Ohio Depreciation
225.2016 MD PSC Case 9417 NiSource -Columbia Gas of Maryland Depreciation
226.2016 KY PSC 2016-00162 Columbia Gas of Kentucky Depreciation
227.2016 DE PSC 16-0649 Delmarva Power and Light Company –Electric Depreciation
228.2016 DE PSC 16-0650 Delmarva Power and Light Company –Gas Depreciation
229.2016 NY PSC Case 16-G-0257 National Fuel Gas Distribution Corp –NY Div Depreciation
230.2016 PA PUC R-2016-2537349 Metropolitan Edison Company Depreciation
231.2016 PA PUC R-2016-2537352 Pennsylvania Electric Company Depreciation
232.2016 PA PUC R-2016-2537355 Pennsylvania Power Company Depreciation
233. 2016 PA PUC R-2016-2537359 West Penn Power Company Depreciation
234.2016 PA PUC R-2016-2529660 NiSource -Columbia Gas of PA Depreciation
235.2016 KY PSC Case No. 2016-00063 Kentucky Utilities / Louisville Gas & Electric Co Depreciation
236.2016 MO PSC ER-2016-0285 KCPL Missouri Depreciation
237.2016 AR PSC 16-052-U Oklahoma Gas & Electric Co Depreciation
238.2016 PSCW 6680-DU-104 Wisconsin Power and Light Depreciation
239.2016 ID PUC IPC-E-16-23 Idaho Power Company Depreciation
240.2016 OR PUC UM1801 Idaho Power Company Depreciation
241.2016 ILL CC 16-MidAmerican Energy Company Depreciation
242.2016 KY PSC Case No. 2016-00370 Kentucky Utilities Company Depreciation
243.2016 KY PSC Case No. 2016-00371 Louisville Gas and Electric Company Depreciation
244.2016 IN URC Cause No. 45029 Indianapolis Power & Light Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 15 of 18
Year Jurisdiction Docket No.Client Utility Subject
245.2016 AL RC U-16-081 Chugach Electric Association Depreciation
246.2017 MA DPU D.P.U. 17-05 NSTAR Electric Company and Western
Massachusetts Electric Company
Depreciation
247.2017 TX PUC PUC-26831, SOAH 973-17-2686 El Paso Electric Company Depreciation
248.2017 WA UTC UE-17033 and UG-170034 Puget Sound Energy Depreciation
249.2017 OH PUC Case No. 17-0032-EL-AIR Duke Energy Ohio Depreciation
250.2017 VA SCC Case No. PUE-2016-00413 Virginia Natural Gas, Inc.Depreciation
251.2017 OK CC Case No. PUD201700151 Public Service Company of Oklahoma Depreciation
252.2017 MD PSC Case No. 9447 Columbia Gas of Maryland Depreciation
253.2017 NC UC Docket No. E-2, Sub 1142 Duke Energy Progress Depreciation
254.2017 VA SCC Case No. PUR-2017-00090 Dominion Virginia Electric and Power Company Depreciation
255.2017 FERC ER17-1162 MidAmerican Energy Company Depreciation
256.2017 PA PUC R-2017-2595853 Pennsylvania American Water Company Depreciation
257.2017 OR PUC UM1809 Portland General Electric Depreciation
258.2017 FERC ER17-217-000 Jersey Central Power & Light Depreciation
259.2017 FERC ER17-211-000 Mid-Atlantic Interstate Transmission, LLC Depreciation
260.2017 MN PUC Docket No. G007/D-17-442 Minnesota Energy Resources Corporation Depreciation
261.2017 IL CC Docket No. 17-0124 Northern Illinois Gas Company Depreciation
262.2017 OR PUC UM1808 Northwest Natural Gas Company Depreciation
263.2017 NY PSC Case No. 17-W-0528 SUEZ Water Owego-Nichols Depreciation
264.2017 MO PSC GR-2017-0215 Laclede Gas Company Depreciation
265.2017 MO PSC GR-2017-0216 Missouri Gas Energy Depreciation
266. 2017 ILL CC Docket No. 17-0337 Illinois-American Water Company Depreciation
267.2017 FERC Docket No. ER18-22-000 PPL Electric Utilities Corporation Depreciation
268.2017 IN URC Cause No. 44988 Northern Indiana Public Service Company Depreciation
269.2017 NJ BPU BPU Docket No. WR17090985 New Jersey American Water Company, Inc.Depreciation
270.2017 RI PUC Docket No. 4800 SUEZ Water Rhode Island Depreciation
271.2017 OK CC Cause No. PUD 201700496 Oklahoma Gas and Electric Company Depreciation
272.2017 NJ BPU ER18010029 & GR18010030 Public Service Electric and Gas Company Depreciation
273.2017 NC Util Com.Docket No. E-7, SUB 1146 Duke Energy Carolinas, LLC Depreciation
274.2017 KY PSC Case No. 2017-00321 Duke Energy Kentucky, Inc.Depreciation
275.2017 MA DPU D.P.U. 18-40 Berkshire Gas Company Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 16 of 18
Year Jurisdiction Docket No.Client Utility Subject
276.2018 IN IURC Cause No. 44992 Indiana-American Water Company, Inc.Depreciation
277.2018 IN IURC Cause No. 45029 Indianapolis Power and Light Depreciation
278.2018 NC Util Com.Docket No. W-218, Sub 497 Aqua North Carolina, Inc.Depreciation
279.2018 PA PUC Docket No. R-2018-2647577 NiSource -Columbia Gas of Pennsylvania, Inc.Depreciation
280.2018 OR PUC Docket UM 1933 Avista Corporation Depreciation
281.2018 WA UTC Docket No. UE-108167 Avista Corporation Depreciation
282.2018 ID PUC AVU-E-18-03, AVU-G-18-02 Avista Corporation Depreciation
283.2018 IN URC Cause No. 45039 Citizens Energy Group Depreciation
284.2018 FERC Docket No. ER18-Duke Energy Progress Depreciation
285.2018 PA PUC Docket No. R-2018-3000124 Duquesne Light Company Depreciation
286.2018 MD PSC Case No. 948 NiSource -Columbia Gas of Maryland Depreciation
287.2018 MA DPU D.P.U. 18-45 NiSource -Columbia Gas of Massachusetts Depreciation
288.2018 OH PUC Case No. 18-0299-GA-ALT Vectren Energy Delivery of Ohio Depreciation
289.2018 PA PUC Docket No. R-2018-3000834 SUEZ Water Pennsylvania Inc.Depreciation
290.2018 MD PSC Case No. 9847 Maryland-American Water Company Depreciation
291.2018 PA PUC Docket No. R-2018-3000019 The York Water Company Depreciation
292.2018 FERC ER-18-2231-000 Duke Energy Carolinas, LLC Depreciation
293.2018 KY PSC Case No. 2018-00261 Duke Energy Kentucky, Inc.Depreciation
294.2018 NJ BPU BPU Docket No. WR18050593 SUEZ Water New Jersey Depreciation
295.2018 WA UTC Docket No. UE-180778 PacifiCorp Depreciation
296.2018 UT PSC Docket No. 18-035-36 PacifiCorp Depreciation
297.2018 OR PUC Docket No. UM-1968 PacifiCorp Depreciation
298.2018 ID PUC Case No. PAC-E-18-08 PacifiCorp Depreciation
299.2018 WY PSC 20000-539-EA-18 PacifiCorp Depreciation
300.2018 PA PUC Docket No. R-2018-3003068 Aqua Pennsylvania, Inc.Depreciation
301. 2018 IL CC Docket No. 18-1467 Aqua Illinois, Inc. Depreciation
302.2018 KY PSC Case No. 2018-00294 Louisville Gas & Electric Company Depreciation
303.2018 KY PSC Case No. 2018-00295 Kentucky Utilities Company Depreciation
304.2018 IN URC Cause No. 45159 Northern Indiana Public Service Company Depreciation
305.2018 VA SCC Case No. PUR-2019-00175 Virginia American Water Company Depreciation
306.2019 PA PUC Docket No. R-2018-3006818 Peoples Natural Gas Company, LLC Depreciation307.2019 OK CC Cause No. PUD201800140 Oklahoma Gas and Electric Company Depreciation
308.2019 MD PSC Case No. 9490 FirstEnergy –Potomac Edison Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 17 of 18
Year Jurisdiction Docket No.Client Utility Subject309.2019 SC PSC Docket No. 2018-318-E Duke Energy Progress Depreciation310.2019 SC PSC Docket No. 2018-319-E Duke Energy Carolinas Depreciation
311.2019 DE PSC DE 19-057 Public Service of New Hampshire Depreciation312.
33
2019 NY PSC Case No. 19-W-0168 & 19-W-0269 SUEZ Water New York Depreciation313.2019 PA PUC Docket No. R-2019-3006904 Newtown Artesian Water Company Depreciation314.2019 MO PSC ER-2019-0335 Ameren Missouri Depreciation
315.2019 MO PSC EC-2019-0200 KCP&L Greater Missouri Operations Company Depreciation316.2019 MN DOC G011/D-19-377 Minnesota Energy Resource Corp.Depreciation317.2019 NY PSC Case 19-E-0378 & 19-G-0379 New York State Electric and Gas Corporation Depreciation318.2019 NY PSC Case 19-E-0380 & 19-G-0381 Rochester Gas and Electric Corporation Depreciation
319.2019 WA UTC Docket UE-190529 / UG-190530 Puget Sound Energy Depreciation320.2019 PA PUC Docket No. R-2019-3010955 City of Lancaster Depreciation321.
00
2019 IURC Cause No. 45253 Duke Energy Indiana Depreciation322.2019 KY PSC Case No. 2019-00271 Duke Energy Kentucky, Inc.Depreciation
323.2019 OH PUC Case No. 18-1720-GA-AIR Northeast Ohio Natural Gas Corp Depreciation324.2019 NC Util. Com.Docket No. E-2, Sub 1219 Duke Energy Carolinas Depreciation325.2019 FERC Docket No. ER20-277-000 Jersey Central Power & Light Company Depreciation326.2019 MA DPU D.P.U. 19-120 NSTAR Gas Company Depreciation
327.2019 SC PSC Docket No. 2019-290-WS Blue Granite Water Company Depreciation328.2019 NC Util. Com.Docket No. E-2, Sub 1219 Duke Energy Progress Depreciation329.2019 MD PSC Case No. 9609 NiSource Columbia Gas of Maryland, Inc.Depreciation330.2020 NJ BPU Docket No. ER20020146 Jersey Central Power & Light Company Depreciation
331.2020 PA PUC Docket No. R-2020-3018835 NiSource -Columbia Gas of Pennsylvania, Inc.Depreciation332.2020 PA PUC Docket No. R-2020-3019369 Pennsylvania-American Water Company Depreciation333.2020 PA PUC Docket No. R-2020-3019371 Pennsylvania-American Water Company Depreciation334.2020 MO PSC GO-2018-0309, GO-2018-0310 Spire Missouri, Inc.Depreciation
335.2020 NM PRC Case No. 20-00104-UT El Paso Electric Company Depreciation336.2020 MD PSC Case No. 9644 Columbia Gas of Maryland, Inc.Depreciation337.2020 MO PSC GO-2018-0309, GO-2018-0310 Spire Missouri, Inc.Depreciation338.2020 VA St CC Case No. PUR-2020-00095 Virginia Natural Gas Company Depreciation
339.2020 SC PSC Docket No. 2020-125-E Dominion Energy South Carolina, Inc.Depreciation340.2020 WV PSC Case No. 20-0745-G-D Hope Gas, Inc. d/b/a Dominion Energy West
Virginia Depreciation341.2020 VA St CC Case No. PUR-2020-00106 Aqua Virginia, Inc.Depreciation342.2020 PA PUC Docket No. R-2020-3020256 City of Bethlehem –Bureau of Water Depreciation
343.2020 NE PSC Docket No. NG-109 Black Hills Nebraska Depreciation344.2020 NY PSC Case No. 20-E-0428 & 20-G-0429 Central Hudson Gas & Electric Corporation Depreciation
Exhibit No. 1
Case No. IPC-E-21-18
J. Spanos
Page 18 of 18
Year Jurisdiction Docket No.Client Utility Subject345.2020 FERC ER20-598 Duke Energy Indiana Depreciation346.2020 FERC ER20-855 Northern Indiana Public Service Company Depreciation
347.2020 OR PSC UE 374 Pacificorp Depreciation348.
3
2020 MD PSC Case No. 9490 Phase II Potomac Edison –Maryland Depreciation349.2020 IN URC Case No. 45447 Southern Indiana Gas and Electric Company Depreciation350.2020 IN URC IURC Cause No. 45468 Indiana Gas Company, Inc. d/b/a Vectren Energy
Delivery of Indiana, Inc.
Depreciation
351.2020 KY PSC Case No. 2020-00349 Kentucky Utilities Company Depreciation352.2020 KY PSC Case No. 2020-00350 Louisville Gas and Electric Company Depreciation353.2020 FERC Docket No. ER21-000 South FirstEnergy Operating Companies Depreciation354.2020 OH PUC Case Nos 20-1651-EL-AIR, 20-1652-
EL-AAM & 20-1653-EL-ATA
Dayton Power and Light Company Depreciation
355.2020 OR PSC UE 388 Northwest Natural Gas Company Depreciation356.2020 MO PSC Case no. GR-2021-0241 Ameren Missouri Gas Depreciation357.2021 KY PSC Case No. 2021-00103 East Kentucky Power Cooperative Depreciation358.2021 MPUC Docket No. 2021-00024 Bangor Natural Gas Depreciation
359.2021 PA PUC Docket No. R-2021-3024296 Columbia Gas of Pennsylvania, Inc.Depreciation360.2021 NC Util. Com.Doc. No. G-5, Sub 632 Public Service of North Carolina Depreciation361.2021 MO PSC ER-2021-0240 Ameren Missouri Depreciation362.2021 PA PUC Docket No. R-2021-3024750 Duquesne Light Company Depreciation
363.2021 KS PSC 21-BHCG-418-RTS Black Hills Kansas Gas Depreciation364.2021 KY PSC Case No. 2021-00190 Duke Energy Kentucky Depreciation365.2021 OR PSC Docket UM 2152 Portland General Electric Depreciation
366.2021 ILL CC Docket No. 20-0810 North Shore Gas Company Depreciation
367.2021 FERC ER21-1939-000 Duke Energy Progress Depreciation368.2021 FERC ER21-1940-000 Duke Energy Carolina Depreciation369.2021 KY PSC Case No. 2021-00183 NiSource Columbia Gas of Kentucky Depreciation370.2021 MD PSC Case No. 9664 NiSource Columbia Gas of Maryland Depreciation
371.2021 OH PUC Case No. 21-0596-WS-AIR Aqua Ohio Depreciation

2020 DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2020

Prepared by:
Exhibit No. 2Case No. IPC-E-21-18J. Spanos, IPCPage 1

IDAHO POWER COMPANY
BOISE, IDAHO

2020 DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION
ACCRUALS RELATED TO ELECTRIC PLANT
AS OF DECEMBER 31, 2020

GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC
Camp Hill, Pennsylvania

May 27, 2021

Idaho Power Company
1221 West Idaho Street
Boise, ID 83702

Attention Ms. Donna Wheeler
Finance Team Leader

Ladies and Gentlemen:

Pursuant to your request, we have conducted a depreciation study related to the
electric plant of Idaho Power Company as of December 31, 2020. 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.

Respectfully submitted,

GANNETT FLEMING VALUATION
AND RATE CONSULTANTS, LLC

JOHN J. SPANOS
President

JJS:mle

068303.000

Gannett Fleming Valuation and Rate Consultants, LLC
207 Senate Avenue • Camp Hill, PA 17011-2316
t: 717.763.7211 • f: 717.763.4590
www.gfvrc.com 
TABLE OF CONTENTS
EXECUTIVE SUMMARY ........................................................................................ iii
PART I. INTRODUCTION ....................................................................................... I-1
Scope ..................................................................................................................... I-2
Plan of Report ......................................................................................................... I-2
Basis of the Study ................................................................................................... I-3
Depreciation ................................................................................................. I-3
Service Life and Net Salvage Estimates ....................................................... I-4
PART II. ESTIMATION OF SURVIVOR CURVES .................................................. II-1
Survivor Curves ....................................................................................................... II-2
Iowa Type Curves ......................................................................................... II-3
Retirement Rate Method of Analysis ............................................................ II-9
Schedules of Annual Transactions in Plant Records .................................... II-10
Schedule of Plant Exposed to Retirement .................................................... II-13
Original Life Table ....................................................................................... II-15
Smoothing the Original Survivor Curve ........................................................ II-17
PART III. SERVICE LIFE CONSIDERATIONS ...................................................... III-1
Field Trips ............................................................................................................... III-2
Service Life Analysis ............................................................................................... III-3
Life Span Estimates ...................................................................................... III-6
PART IV. NET SALVAGE CONSIDERATIONS .................................................... IV-1
Net 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 ........................................................................... VI-1
Qualification of Results ............................................................................................ VI-2
Description of Statistical Support ............................................................................ VI-2
Description of Detailed Tabulations ......................................................................... VI-3
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020i

TABLE OF CONTENTS, cont
Table 1. Summary of Estimated Survivor Curve, Net Salvage Percent,
Original Cost, Book Depreciation Reserve and Calculated
Annual Depreciation Accruals Related to Electric Plant as of
December 31, 2020 .................................................................................. VI-4
PART VII. SERVICE LIFE STATISTICS ................................................................ VII-1
PART VIII. NET SALVAGE STATISTICS .............................................................. VIII-1
PART IX. DETAILED DEPRECIATION CALCULATIONS .................................... IX-1
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020ii

IDAHO POWER COMPANY
DEPRECIATION STUDY
EXECUTIVE SUMMARY
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, 2020. 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.
IPC’s accounting policy has not changed since the last depreciation study was
prepared. However, there has been changes in life and net salvage estimates for various
accounts. These changes have caused the proposed remaining lives for many accounts
to fluctuate from those proposed in the previous depreciation study as of December 31,
2015. Most average service lives are slightly longer than those currently utilized and net
salvage percentages are more negative.
Gannett Fleming recommends the calculated annual depreciation accrual rates set
forth herein apply specifically to electric plant in service as of December 31, 2020 as
summarized by Table 1 of the study. Supporting analysis and calculations are provided
within the study.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020iLi

The study results set forth an annual depreciation expense of $135 million when
applied to depreciable plant balances as of December 31, 2020. The results are
summarized at the functional level as follows:
SUMMARY OF ORIGINAL COST, ACCRUAL RATES AND AMOUNTS
FUNCTION
ORIGINAL COST
AS OF
DECEMBER 31, 2020
PROPOSED
RATE
PROPOSED
EXPENSE
Miscellaneous Intangible Plant $ 40,995,899.42 6.90 $ 2,827,922
Hydraulic Production Plant 956,595,305.39 2.37 22,671,470
Other Production Plant 550,502,600.19 3.14 17,259,681
Transmission Plant 1,249,207,618.03 2.03 25,361,966
Distribution Plant 1,961,322,351.92 2.25 44,178,237
General Plant 415,803,156.83 5.21 21,664,907
Reserve Adjustment for Amortization - - 993,360
Total Depreciable Plant $5,174,426,931.78 2.61 $134,957,543
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020iY

PART I. INTRODUCTION

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020I-1

IDAHO POWER COMPANY
DEPRECIATION STUDY

PART I. INTRODUCTION
SCOPE

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, 2020.
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 2020, the net salvage analyses of historical plant retirement data
recorded through 2020, 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 III, 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,
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020I-2

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
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020I-3

ages of plant in service and the estimated service life and net salvage characteristics of
each depreciable group. Amortization accounting or vintage pooling is proposed for most
general plant accounts.
The straight line method, average service 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 hydraulic 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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020I-4

The estimates of net salvage by account incorporated a review of experienced
costs of removal and net 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
gross 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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020I-5

PART II. ESTIMATION OF
SURVIVOR CURVES

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-1

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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-2

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 O) 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, which
constitute three of the four families, was published in 1935 in the form of the Experiment
Station’s Bulletin 125.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-3

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-4

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-5

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-6

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-7

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-8

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 O 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
aged property transactions, a schedule of plant exposed to retirement, a life table and
illustrations of smoothing the stub survivor curve.

1Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation and
Depreciation, 2nd Edition. New York, McGraw-Hill Book Company. 1953. 2Winfrey, Robley, Statistical Analyses of Industrial Property Retirements. Iowa State College
Engineering Experiment Station, Bulletin 125. 1935.
3Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 1.
4Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University Press. 1994.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-9

Schedules of Annual Transactions in Plant Records
The property group used to illustrate the retirement rate method is observed for
the experience band 2011-2020 during which there were placements during the years
2006-2020. 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 II-11 and II-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 2006 were retired in 2020.
The $10,000 retirement occurred during the age interval between 4½ and 5½ 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 4½-5½ is the sum
of the retirements entered on Schedule 1 immediately above the stair step line drawn on
the table beginning with the 2011 retirements of 206 installations and ending with
the 2020 retirements of the 2015 installations. Thus, the total amount of 143 for age
interval 4½-5½ equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-10
Ye
a
r
To
t
a
l

D
u
r
i
n
g

A
g
e
Pl
a
c
e
d
20
1
1
20
1
2
20
1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
Ag
e

I
n
t
e
r
v
a
l

I
n
t
e
r
v
a
l

1
2
3
4
5
6
7
8
9
10
11
12
13
20
0
6

1
0

1
1

1
2

1
3

1
4

1
6

2
3

2
4

2
5

2
6

2
6

1
3
½
-
1
4
½

20
0
7

1
1

1
2

1
3

1
5

1
6

1
8

2
0

2
1

2
2

1
9

4
4

1
2
½
-
1
3
½

20
0
8

1
1

1
2

1
3

1
4

1
6

1
7

1
9

2
1

2
2

1
8

6
4

1
1
½
-
1
2
½

20
0
9

8

9

1
0

1
1

1
1

1
3

1
4

1
5

1
6

1
7

8
3

1
0
½
-
1
1
½

20
1
0

9

1
0

1
1

1
2

1
3

1
4

1
6

1
7

1
9

2
0

9
3

9
½
-
1
0
½

20
1
1

4

9

1
0

1
1

1
2

1
3

1
4

1
5

1
6

2
0

1
0
5

8
½
-
9
½

20
1
2

5

1
1

1
2

1
3

1
4

1
5

1
6

1
8

2
0

1
1
3

7
½
-
8
½

20
1
3

6

1
2

1
3

1
5

1
6

1
7

1
9

1
9

1
2
4

6
½
-
7
½

20
1
4

6

1
3

1
5

1
6

1
7

1
9

1
9

1
3
1

5
½
-
6
½

20
1
5

7

1
4

1
6

1
7

1
9

2
0

1
4
3

4
½
-
5
½

20
1
6

8

1
8

2
0

2
2

2
3

1
4
6

3
½
-
4
½

20
1
7

9

2
0

2
2

2
5

1
5
0

2
½
-
3
½

20
1
8
11

2
3

2
5

1
5
1

1
½
-
2
½

20
1
9
11

2
4

1
5
3

½
-
1
½

20
2
0

1
3

8
0

0
-
½

To
t
a
l
53

6
8

8
6

1
0
6

1
2
8

1
5
7

1
9
6

2
3
1

2
7
3

3
0
8

1
,
6
0
6
Re
t
i
r
e
m
e
n
t
s
,

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s

Du
r
i
n
g

Y
e
a
r
SC
H
E
D
U
L
E

1
.

R
E
T
I
R
E
M
E
N
T
S

F
O
R

E
A
C
H

Y
E
A
R

2
0
1
1
-
2
0
2
0
SU
M
M
A
R
I
Z
E
D

B
Y

A
G
E

I
N
T
E
R
V
A
L

E
x
p
e
r
i
e
n
c
e

B
a
n
d

2
0
1
1
-
2
0
2
0
Pl
a
c
e
m
e
n
t

B
a
n
d

2
0
0
6
-
2
0
2
0
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-11
Ex
p
e
r
i
e
n
c
e

B
a
n
d

2
0
1
1
-
2
0
2
0

P
l
a
c
e
m
e
n
t

B
a
n
d

2
0
0
6
-
2
0
2
0
Ye
a
r
To
t
a
l

D
u
r
i
n
g

A
g
e
Pl
a
c
e
d
20
1
1
20
1
2
20
1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
Ag
e

I
n
t
e
r
v
a
l
In
t
e
r
v
a
l

(1
)
(2
)

(
3
)

(
4
)

(
5
)

(
6
)

(
7
)

(
8
)

(
9
)

(
1
0
)

(
1
1
)

(
1
2
)

(
1
3
)
20
0
6

-

-

-

-

-

-
60
a
-
-

-
-
1
3
½
-
1
4
½
20
0
7

-

-

-
-
-

-

-

-

-

-
-
1
2
½
-
1
3
½
20
0
8

-

-
-
-

-

-

-

-

-

-
-
1
1
½
-
1
2
½
20
0
9

-
-
-

-

-

-

-
(5
)
b
-
-
60

1
0
½
-
1
1
½
20
1
0

-

-

-
-
-

-

-
6a
-
-
-

9
½
-
1
0
½
20
1
1

-

-

-
-
-

-

-

-

-

-
(5
)

8
½
-
9
½
20
1
2

-
-
-

-

-

-

-

-

-
6
7½
-
8
½
20
1
3

-
-
-

-

-

-

-

-
-

6
½
-
7
½
20
1
4
-
-

-

-
(1
2
)
b
-
-
-

5
½
-
6
½
20
1
5
-
-

-

-
22
a
-
-

4
½
-
5
½
20
1
6

-

-
(1
9
)
b
-
-
10

3
½
-
4
½
20
1
7

-

-

-

-
-

2
½
-
3
½
20
1
8
-
-
(1
0
2
)
c
(1
2
1
)

1
½
-
2
½
20
1
9
-
-
-

½
-
1
½
20
2
0
-

0
-
½
To
t
a
l

-

-

-

-

-

-

6
0

(
3
0
)

2
2

(
10
2
)

(
5
0
)
a T
r
a
n
s
f
e
r

A
f
f
e
c
t
i
n
g

E
x
p
o
s
u
r
e
s

a
t

B
e
g
i
n
n
i
n
g

o
f

Y
e
a
r
T
r
a
n
s
f
e
r

A
f
f
e
c
t
i
n
g

E
x
p
o
s
u
r
e
s

a
t

E
n
d

o
f

Y
e
a
r
c S
a
l
e

w
i
t
h

C
o
n
t
i
n
u
e
d

U
s
e

P
a
r
e
n
t
h
e
s
e
s

D
e
n
o
t
e

C
r
e
d
i
t

A
m
o
u
n
t
.
Ac
q
u
i
s
i
t
i
o
n
s
,

T
r
a
n
s
f
e
r
s

a
n
d

S
a
l
e
s
,

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s
Du
r
i
n
g

Y
e
a
r
SC
H
E
D
U
L
E

2
.

O
T
H
E
R

T
R
A
N
S
A
C
T
I
O
N
S

F
O
R

E
A
C
H

Y
E
A
R

2
0
1
1
-
2
0
2
0
SU
M
M
A
R
I
Z
E
D

B
Y

A
G
E

I
N
T
E
R
V
A
L
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-12

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 II-14. The surviving plant at the
beginning of each year from 2011 through 2020 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 2016 are
calculated in the following manner:
Exposures at age 0 = amount of addition = $750,000
Exposures at age ½ = $750,000 - $ 8,000 = $742,000
Exposures at age 1½ = $742,000 - $18,000 = $724,000
Exposures at age 2½ = $724,000 - $20,000 - $19,000 = $685,000
Exposures at age 3½ = $685,000 - $22,000 = $663,000

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-13
To
t
a
l

a
t
Ye
a
r
Be
g
i
n
n
i
n
g

o
f

A
g
e
Pl
a
c
e
d
20
1
1
20
1
2
20
1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
Ag
e

I
n
t
e
r
v
a
l

I
n
t
e
r
v
a
l

(1
)

(
2
)

(
3
)

(
4
)

(
5
)

(
6
)

(
7
)

(
8
)

(
9
)

(
1
0
)

(
1
1
)

(
1
2
)

(
1
3
)
20
0
6

2
5
5

2
4
5

2
3
4

2
2
2

2
0
9

1
9
5

2
3
9

2
1
6

1
9
2

1
6
7

1
6
7

1
3
½
-
1
4
½

20
0
7

2
7
9

2
6
8

2
5
6

2
4
3

2
2
8

2
1
2

1
9
4

1
7
4

1
5
3

1
3
1

3
2
3

1
2
½
-
1
3
½

20
0
8

3
0
7

2
9
6

2
8
4

2
7
1

2
5
7

2
4
1

2
2
4

2
0
5

1
8
4

1
6
2

5
3
1

1
1
½
-
1
2
½

20
0
9

3
3
8

3
3
0

3
2
1

3
1
1

3
0
0

2
8
9

2
7
6

2
6
2

2
4
2

2
2
6

8
2
3

1
0
½
-
1
1
½

20
1
0

3
7
6

3
6
7

3
5
7

3
4
6

3
3
4

3
2
1

3
0
7

2
9
7

2
8
0

2
6
1

1
,
0
9
7

9
½
-
1
0
½

20
1
1


୹
41
6

4
0
7

3
9
7

3
8
6

3
7
4

3
6
1

3
4
7

3
3
2

3
1
6

1
,
5
0
3

8
½
-
9
½

20
1
2


୹
45
5

4
4
4

4
3
2

4
1
9

4
0
5

3
9
0

3
7
4

3
5
6

1
,
9
5
2

7
½
-
8
½

20
1
3


୹
50
4

4
9
2

4
7
9

4
6
4

4
4
8

4
3
1

4
1
2

2
,
4
6
3

6
½
-
7
½

20
1
4


୹
57
4

5
6
1

5
4
6

5
3
0

5
0
1

4
8
2

3
,
0
5
7

5
½
-
6
½

20
1
5


୹
65
3

6
3
9

6
2
3

6
2
8

6
0
9

3
,
7
8
9

4
½
-
5
½

20
1
6


୹
74
2

7
2
4

6
8
5

6
6
3

4
,
3
3
2

3
½
-
4
½

20
1
7


୹
84
1

8
2
1

7
9
9

4
,
9
5
5

2
½
-
3
½

20
1
8


୹
94
9

9
2
6

5
,
7
1
9

1
½
-
2
½

20
1
9








୹
1,
0
6
9

6
,
5
7
9

½
-
1
½

20
2
0








୹

7
,
4
9
0

0
-
½

To
t
a
l
1,
9
7
5
2,
3
8
2
2,
8
2
4
3,
3
1
8
3,
8
7
2
4,
4
9
4
5,
2
4
7
6,
0
1
7
6,
8
5
2
7,
7
9
9

4
4
,
7
8
0

୹$
G
G
L
W
L
R
Q
V

G
X
U
L
Q
J

W
K
H

\
H
D
U
Ex
p
o
s
u
r
e
s
,

T
h
o
u
s
a
n
d
s

o
f

D
o
l
l
a
r
s

An
n
u
a
l

S
u
r
v
i
v
o
r
s

a
t

t
h
e

B
e
g
i
n
n
i
n
g

o
f

t
h
e

Y
e
a
r
JA
N
U
A
R
Y

1

O
F

E
A
C
H

Y
E
A
R

2
0
1
1
-
2
0
2
0
SC
H
E
D
U
L
E

3
.

P
L
A
N
T

E
X
P
O
S
E
D

T
O

R
E
T
I
R
E
M
E
N
T
SU
M
M
A
R
I
Z
E
D

B
Y

A
G
E

I
N
T
E
R
V
A
L

E
x
p
e
r
i
e
n
c
e

B
a
n
d

2
0
1
1
-
2
0
2
0
Pl
a
c
e
m
e
n
t

B
a
n
d

2
0
0
6
-
2
0
2
0
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-14

For the entire experience band 2011-2020, 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 4½-5½, 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 II-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 5½ are as follows:
Percent surviving at age 4½ = 88.15
Exposures at age 4½ = 3,789,000
Retirements from age 4½ to 5½ = 143,000
Retirement Ratio = 143,000 ÷ 3,789,000 = 0.0377
Survivor Ratio = 1.000 - 0.0377 = 0.9623
Percent surviving at age 5½ = (88.15) x (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.

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-15

SCHEDULE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD

Experience Band 2011-2020 Placement Band 2006-2020

Exposure and Retirement Amounts are in Thousands of Dollars

Age at
Beginning of
Interval

Exposures at
Beginning of
Age Interval

Retirements
During Age
Interval

Retirement
Ratio

Survivor
Ratio
Percent
Surviving at
Beginning of
Age Interval
1 2 3 4 5 6

0.0 7,490 80 0.0107 0.9893 100.00
0.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.11
8.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.60
12.5 323 44 0.1362 0.8638 48.90
13.5 167 26 0.1557 0.8443 42.24
35.66
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.
Column 6 = Column 5 Multiplied by Column 6 as of the Preceding Age Interval.

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-16

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 L1 curve with an average life between
12 and 13 years appears to be the best fit. In Figure 7, the S0 type curve with a 12-year
average life appears to be the best fit and appears to be better than the L1 fitting. In
Figure 8, the R1 type curve with a 12-year average life appears to be the best fit and
appears to be better than either the L1 or the S0.
In Figure 9, the three fittings, 12-L1, 12-S0 and 12-R1 are drawn for comparison
purposes. It is probable that the 12-R1 Iowa curve would be selected as the most
representative of the plotted survivor characteristics of the group.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-17
FI
G
U
R
E

6
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

M
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L

S
U
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

A
N

L
1

I
O
W
A

T
Y
P
E

C
U
R
V
E
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-18
FI
G
U
R
E

7
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

M
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L

S
U
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

A
N

S
0

I
O
W
A

T
Y
P
E

C
U
R
V
E
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-19
FI
G
U
R
E

8
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

M
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L

S
U
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

A
N

R
1

I
O
W
A

T
Y
P
E

C
U
R
V
E
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-20
FI
G
U
R
E

9
.

I
L
L
U
S
T
R
A
T
I
O
N

O
F

T
H
E

M
A
T
C
H
I
N
G

O
F

A
N

O
R
I
G
I
N
A
L

S
U
R
V
I
V
O
R

C
U
R
V
E

W
I
T
H

A
N

L
1
,

S
0

A
N
D

R
1

I
O
W
A

T
Y
P
E

C
U
R
V
E
OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020II-21

III-

PART III. SERVICE LIFE CONSIDERATIONS

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-1

III-
PART III. SERVICE LIFE CONSIDERATIONS
FIELD TRIPS
In order to be familiar with the operation of the Company and observe
representative portions of the plant, field trips have been conducted for past studies. Due
to travel restrictions, a physical site visit was not possible, however, photographs were
provided and discussions related to various locations were conducted in 2021. 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 2021 (Virtually)
Langley Gulch Plant
Bliss Hydro Plant
Brownlee Hydro Plant
Shoshone Falls Hydro Plant
Lower Salmon Hydro Plant

April 11-12, 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

November 29-30, 2011
Langley Gulch Plant
Lower Salmon Plant
Upper Malad Plant
Lower Malad Plant
Upper Salmon B Plant
Upper Salmon A Plant
CJ Strike Plant
Evander Andrews (Danskin) Plant

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-2

III-
August 27-28, 2007
Bennett Mountain Plant Bliss Plant
Shoshone Falls Plant
Twin Falls Plant
Milner Dam
Milner Plant
American Falls Plant

August 7. 2002
Evander Andrew (Danskin) Plant

October 14-16, 2002
Lower Salmon Plant
Upper Salmon B Plant
Upper Salmon A Plant
Upper Malad Plant
Lower Malad Plant
Hagerman Maintenance Shop
Swan Falls Plant
Hells Canyon Plant
Hells Canyon Hatchery Brownlee Plant
Oxbow Plant
Oxbow Hatchery Plant
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 35 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 78
percent of depreciable plant. Generally, the information external to the statistics led to
little or no significant departure from the indicated survivor curves for the accounts listed
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-3
III-
below. The statistical support for the service life estimates is presented in the section
beginning on page VII-2.
STEAM PRODUCTION PLANT
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
332.10 Reservoirs, Dams and Waterways - Relocation
332.20 Reservoirs, Dams and Waterways
333.00 Water Wheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
OTHER PRODUCTION PLANT
343.00 Prime Movers
343.00 Prime Movers – Combined Cycle
346.00 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
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
370.10 Meters - AMI
371.20 Installations on Customers’ Premises
373.20 Street Lighting and Signal Systems
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-4

III-
GENERAL PLANT
392.10 Transportation Equipment - Automobiles
392.40 Transportation Equipment - Small Trucks
392.50 Transportation Equipment - Miscellaneous
392.60 Transportation Equipment - Large Trucks (Hydraulic)
392.70 Transportation Equipment - Large Trucks (Non-Hydraulic)
392.90 Transportation Equipment - Trailers
396.00 Power Operated Equipment

Account 353.00, Station Equipment is used to illustrate the manner in which the
study was conducted for the group in the preceding list. Aged retirement and other plant
accounting data were compiled for the years 1996 through 2020. These data were coded
in the course of the Company’s normal recordkeeping according to plant 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 data were analyzed by the retirement
rate method of life analysis. The survivor curve chart for the account is presented on
page VII-74 and the life table for the experience band, 1996-2020, is plotted on the chart
that follows.
Typical service lives for transmission station equipment of other electric companies
range from 45 to 55 years. The Iowa 52-S0 survivor curve is estimated to represent the
future, inasmuch as it is a reasonable interpretation of the significant portion of the stub
survivor curve through age 78, reflects the outlook of management and is near the upper
end of the typical range of lives for others in this account as anticipated. The 52-year
average life reflects the Company’s current practice of replacement for station equipment
based on condition of assets before reaching failure which is a slight increase in average
life from 50 years.
Another large account is Account 368.00, Line Transformers. The estimate of
survivor characteristics is based on the 1997-2020 experience band. As the survivor
curve chart illustrates, the experience band represents similar life characteristics as the
48-O1 survivor curve through age 62. The selection of the O1-type curve reflects the
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-5
III-
continued experience of retirement of various ages of line transformers with many
different causes of retirement. The 48-year average life is within the range of lives used
by others in the industry. Most other electric companies estimate lives between 40 and
50 years. The current estimate is a 42-R0.5 survivor curve.
Account 333.00, Water Wheels, Turbines and Generators, is used to illustrate
the manner in which the study was conducted for generation accounts which have an
interim survivor curve and life span component. Aged plant accounting data for the
hydraulic production plant have been compiled for the years 1946 through 2020. 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 1946-2020 and 1981-2020. The Iowa 100-S1.5 is a reasonable fit of the stub
original survivor curve. The 100-year interim service life is above the upper end of the
typical service life range of 70 to 90 years for hydraulic turbines and generators. The
100-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.
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
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-6
III-
estimated for hydraulic and other production plant were based on the retirement rate
method of life analysis which incorporated experienced aged retirements for the period
1946 through 2020 for hydraulic and 1999 through 2020 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.
The 45 to 119-year life span 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 40 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:
Idaho Power Company
December 31, 2020III-7
_____________________________________________________________________________________________
III-
Depreciable Group
Major Year
in Service
Probable
Retirement Year Life Span
H draulic Production Plant Milner Dam 1992 2067 75 American Falls 1978 2055 77 Brownlee 1960 1980 2073 113 93
Bliss 1950 2034 84
Cascade 1983 2061 78
Clear Lake 1937 2027 90
Hells Can on 1967 2073 106
Lower Malad 1948 2035 87
Lower Salmon 1949 2034 85
Milner 1992 2068 76
Oxbow 1961 2073 112
Shoshone 1921 2040 119
Strike 1952 2034 82
Swan Falls 1928 1994 2042 114 48
Twin Falls Old 1938 2040 102
Twin Falls New 1995 2040 45
Thousand S rin s 1919 2031 112
U er Malad 1948 2035 87
U er Salmon A 1937 2034 97
U er Salmon B 1947 2034 87
Other Production Plant
Evander Andrews Danskin #2 2001 2041 40
Salmon Diesel 1967 2012 45
Bennett Mountain 2005 2046 41
Evander Andrews Danskin #1 2008 2048 40
Lan le Gulch 2012 2054 42
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.”
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020III-8

III-

PART IV. NET SALVAGE CONSIDERATIONS
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IV-1

III-
PART IV. NET SALVAGE CONSIDERATIONS
SALVAGE ANALYSIS
The estimates of net salvage by account were based in part on historical data
compiled through 2020. Cost of removal and gross 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 gross salvage data, expectations with respect to future removal
requirements and markets for retired equipment and materials.
The analyses of historical cost of removal and gross 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 2020 contributed
significantly toward the net salvage estimates for 36 plant accounts, representing 94
percent of the depreciable plant, as follows:

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IV-2

III-
Hydraulic Production Plant
331.00 Structures and Improvements
332.10 Reservoirs, Dams and Waterways – Relocation
332.20 Reservoirs, Dams and Waterways
333.00 Water Wheels, Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Other Production Plant
341.00 Structures and Improvements
343.00 Prime Movers
345.00 Accessory Electric Equipment
346.00 Miscellaneous Power Plant Equipment
Transmission Plant
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 Customers’ Premises
373.20 Street Lighting and Signal Systems
General Plant
390.11 Structures and Improvements - CHQ Building
390.12 Structures and Improvements- Excl. CHQ Building
392.10 Transportation Equipment - Automobile
392.40 Transportation Equipment - Small Trucks
392.50 Transportation Equipment - Miscellaneous
392.60 Transportation Equipment - Large Trucks (HYD)
392.70 Transportation Equipment - Large Trucks (Non-HYD)
392.90 Transportation Equipment - Trailers
396.00 Power Operated Equipment
Account 364.00, Poles, Towers and Fixtures, is used to illustrate the manner in
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IV-3

III-
which the study was conducted for the groups in the preceding list. Net salvage data
for the period 1954 through 2020 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 2018-2020 periods were computed to smooth the
annual amounts.
Cost of removal has been high since the early to mid-1980s with a slight
reduction in comparison to retirements in the last six years. 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 60 percent.
Gross salvage has varied widely throughout the period but had begun to
diminish to much lower levels since the early 2000s. The most recent five-year average
of 1 percent gross salvage reflects recent trends and the reduced market for poles and
towers. High levels of gross salvage in 2001 related to highway relocation projects.
The net salvage percent based on the overall period 1954 through 2020 is 52
percent negative net salvage and based on the most recent five-year period is 59
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 overall net salvage estimates for the Company’s production facilities, for which
the life span method is used, is based on estimates of both final net salvage and interim
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IV-4

III-
net salvage. Final (terminal) net salvage is the net salvage experienced at the end of
a production plant’s life span. Interim net salvage is the net salvage experienced for
interim retirements that occur prior to the final retirement of the plant. The final net
salvage estimates in the study were based on industry decommissioning analyses
performed by various engineering organizations. The interim net salvage estimates
were based in part on analysis of historical interim retirement and net salvage data.
Based on informed judgment that incorporated these interim net salvage analyses for
each plant account, an interim net salvage estimate of negative 36 percent was
used for each hydro plant account, and negative 7 percent estimate was used
for all other production plant accounts.
The interim survivor curve estimates for each account and production facility were
used to calculate the percentage of plant expected to be retired as interim
retirements and final retirements. These are shown on Table 1 in the Net Salvage
Statistics section on page VIII-2. These percentages were used to determine the
weighted net salvage estimate for each account and production facility based on
the interim and final net salvage estimates. These calculations, as well as the
estimated final net salvage amounts and interim net salvage amounts, are shown
on Table 2 of the Net Salvage Statistics.
The net salvage percents for the remaining accounts were based on judgment
incorporating estimates of previous studies of this and other electric utilities.
Generally, the net salvage estimates for the general plant accounts were zero
percent, consistent with amortization accounting.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IV-5

III-

PART V. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020V-1

III-
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
4 + 6 $100 per year.
The accrued depreciation is:
$1,000 1 - 6
10 $400.§
©¨·
¹¸

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020V-2

III-
Remaining Life Annual Accruals
For the purpose of calculating remaining life accruals as of December 31, 2020,
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, 2020, 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 - Average Remaining Life
Average Service Life .
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020V-3

III-
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
Amortization
Period,
Years
391, Office Furniture and Equipment
Furniture 20
Computers 5
Servers 8
393, Stores Equipment 25
394, Tools, Shop and Garage Equipment 20
395, Laboratory Equipment 20
397, Communication Equipment
Telephone 15
Microwave 15
Radio 15
Fiber Optic 15
398, Miscellaneous Equipment 15

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020V-4

III-
For the purpose of calculating annual amortization amounts as of December 31,
2020, the book depreciation reserve for each plant account or subaccount is assigned or
allocated to vintages. 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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020V-5

III-

PART VI. RESULTS OF STUDY

_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-1

III-
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, 2020. For most plant accounts, the application of
such rates to future balances that reflect additions subsequent to December 31, 2020, 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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-2

III-
The analyses of net salvage data are presented in the section titled, “Net Salvage
Statistics”. The tabulations present annual cost of removal and gross 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, 2020, is presented on pages VI-4 through VI-11 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.
_____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-3
35
2
%
$
%
/
(
1(
7
25
,
*
,
1
$
/

&
2
6
7
%2
2
.
&$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(
$6

2
)
'(
3
5
(
&
,
$
7
,
2
1
)8
7
8
5
(
$&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7
'$
7
(
&8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5








5(
6
(
5
9
(
$&
&
5
8
$
/
6
$0
2
8
1
7
5$
7
(
/,)
(































(/
(
&
7
5
,
&

3
/
$
1
7

0,
6
&
(
/
/
$
1
(
2
8
6

,
1
7
$
1
*
,
%
/
(

3
/
$
1
7







0
,
6
&
(
/
/
$
1
(
2
8
6

,
1
7
$
1
*
,
%
/
(

3
/
$
1
7



6
2
)
7
:
$
5
(

<
(
$
5

6
4






























































<
(
$
5


6
4

































































72
7
$
/

$
&
&
2
8
1
7






































































0
,
6
&
(
/
/
$
1
(
2
8
6

,
1
7
$
1
*
,
%
/
(

3
/
$
1
7



6
3
(
&
7
5
8
0


6
4













































7
2
7
$
/

0
,
6
&
(
/
/
$
1
(
2
8
6

,
1
7
$
1
*
,
%
/
(

3
/
$
1
7





















































+<
'
5
$
8
/
,
&

3
5
2
'
8
&
7
,
2
1

3
/
$
1
7







6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6


+$
*
(
5
0
$
1

0
$
,
1
7
(
1
$
1
&
(

6
+
2
3











5




















































0,/
1
(
5

'
$
0











5














































1,$
*
$
5
$

6
3
5
,
1
*
6

+
$
7
&
+
(
5
<











5























































+(
/
/
6

&
$
1
<
2
1

0
$
,
1
7
(
1
$
1
&
(

6
+
2
3











5




















































5$
3
,
'

5
,
9
(
5

+
$
7
&
+
(
5
<











5






















































$0
(
5
,
&
$
1

)
$
/
/
6











5






















































%5
2
:
1
/
(
(











5























































%/
,
6
6











5


















































&$
6
&
$
'
(











5

















































&/
(
$
5

/
$
.
(











5
































+(
/
/
6

&
$
1
<
2
1











5




















































/2
:
(
5

0
$
/
$
'











5













































/2
:
(
5

6
$
/
0
2
1











5




















































0,/
1
(
5











5




















































2;
%
2
:

+
$
7
&
+
(
5
<











5




















































2;
%
2
:











5






















































2;
%
2
:

&
2
0
0
2
1











5








































3$
+
6
,
0
(
5
2
,

$
&
&
8
0
8
/
$
7
,
1
*

3
2
1
'
6










5























































3$
+
6
,
0
(
5
2
,

7
5
$
3
3
,
1
*











5















































6+
2
6
+
2
1
(

)
$
/
/
6











5


















































67
5
,
.
(











5



















































6:
$
1

)
$
/
/
6











5























































7:
,
1

)
$
/
/
6











5

















































7:
,
1

)
$
/
/
6


1
(
:












5




















































7+
2
8
6
$
1
'

6
3
5
,
1
*
6











5
































83
3
(
5

0
$
/
$
'











5










































83
3
(
5

6
$
/
0
2
1

$











5















































83
3
(
5

6
$
/
0
2
1

%











5

















































83
3
(
5

6
$
/
0
2
1

&
2
0
0
2
1











5










































72
7
$
/

$
&
&
2
8
1
7










































































5
(
6
(
5
9
2
,
5
6


'
$
0
6

$
1
'

:
$
7
(
5
:
$
<
6



5
(
/
2
&
$
7
,
2
1
%5
2
:
1
/
(
(









5
















































+(
/
/
6

&
$
1
<
2
1









5












































2;
%
2
:









5





































2;
%
2
:

&
2
0
0
2
1









5














































%5
2
:
1
/
(
(

&
2
0
0
2
1









5

















































72
7
$
/

$
&
&
2
8
1
7
































































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5









____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-4
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5















5
(
6
(
5
9
2
,
5
6


'
$
0
6

$
1
'

:
$
7
(
5
:
$
<
6





0,/
1
(
5

'
$
0











5



































































$0
(
5
,
&
$
1

)
$
/
/
6











5









































































%5
2
:
1
/
(
(











5












































































%/
,
6
6











5








































































&$
6
&
$
'
(











5







































































&/
(
$
5

/
$
.
(












5









































































+(
/
/
6

&
$
1
<
2
1











5













































































/2
:
(
5

0
$
/
$
'











5










































































/2
:
(
5

6
$
/
0
2
1











5









































































0,/
1
(
5











5












































































2;
%
2
:











5













































































2;
%
2
:

&
2
0
0
2
1











5






















































6+
2
6
+
2
1
(

)
$
/
/
6











5












































































67
5
,
.
(











5









































































6:
$
1

)
$
/
/
6











5










































































7:
,
1

)
$
/
/
6











5







































































7:
,
1

)
$
/
/
6


1
(
:












5










































































7+
2
8
6
$
1
'

6
3
5
,
1
*
6











5










































































83
3
(
5

0
$
/
$
'











5







































































83
3
(
5

6
$
/
0
2
1

$











5










































































83
3
(
5

6
$
/
0
2
1

%











5







































































83
3
(
5

6
$
/
0
2
1

&
2
0
0
2
1













5






































































+(
/
/
6

&
$
1
<
2
1

&
2
0
0
2
1













5









































































72
7
$
/

$
&
&
2
8
1
7

























































































5
(
6
(
5
9
2
,
5
6


'
$
0
6

$
1
'

:
$
7
(
5
:
$
<
6



1
(
=

3
(
5
&
(









6
4
8
$
5
(












































































:
$
7
(
5

:
+
(
(
/
6


7
8
5
%
,
1
(
6

$
1
'

*
(
1
(
5
$
7
2
5
6
0,/
1
(
5

'
$
0











6







































































$0
(
5
,
&
$
1

)
$
/
/
6











6















































































%5
2
:
1
/
(
(











6

















































































%/
,
6
6











6












































































&$
6
&
$
'
(











6









































































&/
(
$
5

/
$
.
(











6






























































+(
/
/
6

&
$
1
<
2
1











6














































































/2
:
(
5

0
$
/
$
'











6












































































/2
:
(
5

6
$
/
0
2
1











6
















































































0,/
1
(
5











6














































































2;
%
2
:











6











































































6+
2
6
+
2
1
(

)
$
/
/
6











6














































































67
5
,
.
(











6











































































6:
$
1

)
$
/
/
6











6














































































7:
,
1

)
$
/
/
6











6









































































7:
,
1

)
$
/
/
6


1
(
:












6












































































7+
2
8
6
$
1
'

6
3
5
,
1
*
6











6












































































83
3
(
5

0
$
/
$
'











6











































































83
3
(
5

6
$
/
0
2
1

$











6










































































83
3
(
5

6
$
/
0
2
1

%











6












































































72
7
$
/

$
&
&
2
8
1
7





















































































$
&
&
(
6
6
2
5
<

(
/
(
&
7
5
,
&

(
4
8
,
3
0
(
1
7

0,/
1
(
5

'
$
0










6




































































$0
(
5
,
&
$
1

)
$
/
/
6










6










































































%5
2
:
1
/
(
(










6









































































%/
,
6
6










6










































































&$
6
&
$
'
(










6





































































&/
(
$
5

/
$
.
(










6

































































+(
/
/
6

&
$
1
<
2
1










6









































































____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-5
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5









/2
:
(
5

0
$
/
$
'










6






































































/2
:
(
5

6
$
/
0
2
1










6









































































0,/
1
(
5










6










































































2;
%
2
:










6










































































6+
2
6
+
2
1
(

)
$
/
/
6










6







































































67
5
,
.
(










6










































































6:
$
1

)
$
/
/
6










6







































































7:
,
1

)
$
/
/
6










6





































































7:
,
1

)
$
/
/
6


1
(
:











6










































































7+
2
8
6
$
1
'

6
3
5
,
1
*
6










6

































































83
3
(
5

0
$
/
$
'










6




































































83
3
(
5

6
$
/
0
2
1

$










6



































































83
3
(
5

6
$
/
0
2
1

%










6






































































72
7
$
/

$
&
&
2
8
1
7





















































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7

+$
*
(
5
0
$
1

0
$
,
1
7
(
1
$
1
&
(

6
+
2
3











5








































































0,/
1
(
5

'
$
0









5































































1,$
*
$
5
$

6
3
5
,
1
*
6

+
$
7
&
+
(
5
<











5

































































+(
/
/
6

&
$
1
<
2
1

0
$
,
1
7
(
1
$
1
&
(

6
+
2
3











5









































































5$
3
,
'

5
,
9
(
5

+
$
7
&
+
(
5
<











5




























































$0
(
5
,
&
$
1

)
$
/
/
6









5











































































%5
2
:
1
/
(
(









5











































































%/
,
6
6









5




































































&$
6
&
$
'
(









5




































































&/
(
$
5

/
$
.
(









5


































































+(
/
/
6

&
$
1
<
2
1









5








































































/2
:
(
5

0
$
/
$
'









5





































































/2
:
(
5

6
$
/
0
2
1









5



































































0,/
1
(
5









5





































































2;
%
2
:

+
$
7
&
+
(
5
<









5































































2;
%
2
:









5








































































3$
+
6
,
0
(
5
2
,

$
&
&
8
0
8
/
$
7
,
1
*

3
2
1
'
6










5





























































3$
+
6
,
0
(
5
2
,

7
5
$
3
3
,
1
*











5






























































6+
2
6
+
2
1
(

)
$
/
/
6









5








































































67
5
,
.
(









5





































































6:
$
1

)
$
/
/
6









5








































































7:
,
1

)
$
/
/
6









5





































































7:
,
1

)
$
/
/
6


1
(
:










5





































































7+
2
8
6
$
1
'

6
3
5
,
1
*
6









5





































































83
3
(
5

0
$
/
$
'









5




































































83
3
(
5

6
$
/
0
2
1

$









5





































































83
3
(
5

6
$
/
0
2
1

%









5




































































83
3
(
5

6
$
/
0
2
1

&
2
0
0
2
1











5




























































72
7
$
/

$
&
&
2
8
1
7

















































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7(
4
8
,
3
0
(
1
7



(
4
8
,
3
0
(
1
7














6
4






































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



)
85
1
,
7
8
5
(










6
4


































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$1
7

(
4
8
,
3
0
(
1
7



&
2
0
3
8
7
(
5












6
4









































































5
2
$
'
6


5
$
,
/
5
2
$
'
6

$
1
'

%
5
,
'
*
(
6
0,/
1
(
5

'
$
0









5




























































1,$
*
$
5
$

6
3
5
,
1
*
6

+
$
7
&
+
(
5
<











5






















































5$
3
,
'

5
,
9
(
5

+
$
7
&
+
(
5
<











5


























































$0
(
5
,
&
$
1

)
$
/
/
6









5




































































%5
2
:
1
/
(
(










5






































































%/
,
6
6









5



































































&$
6
&
$
'
(









5






























































&/
(
$
5

/
$
.
(









5
























































+(
/
/
6

&
$
1
<
2
1









5



































































____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-6
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5









/2
:
(
5

0
$
/
$
'









5

































































/2
:
(
5

6
$
/
0
2
1









5
































































0,/
1
(
5









5



































































2;
%
2
:

+
$
7
&
+
(
5
<









5
























































2;
%
2
:









5






































































3$
+
6
,
0
(
5
2
,

$
&
&
8
0
8
/
$
7
,
1
*

3
2
1
'
6










5




























































3$
+
6
,
0
(
5
2
,

7
5
$
3
3
,
1
*











5























































6+
2
6
+
2
1
(

)
$
/
/
6









5

































































67
5
,
.
(









5





































































6:
$
1

)
$
/
/
6









5



































































7:
,
1

)
$
/
/
6









5



































































7:
,
1

)
$
/
/
6


1
(
:










5




































































7+
2
8
6
$
1
'

6
3
5
,
1
*
6









5



































































83
3
(
5

0
$
/
$
'









5





































































83
3
(
5

6
$
/
0
2
1

$









5






















































83
3
(
5

6
$
/
0
2
1

&
2
0
0
2
1











5

























































72
7
$
/

$
&
&
2
8
1
7











































































7
2
7
$
/

+
<
'5
$
8
/
,
&

3
5
2
'
8
&
7
,
2
1

3
/
$
1
7






























































27
+
(
5

3
5
2
'
8
&
7
,
2
1

3
/
$
1
7






6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6
6$
/
0
2
1

'
,
(
6
(
/










5





















































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















5








































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










5






































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















5





































































/$
1
*
/
(
<

*
8
/
&
+











5

















































































72
7
$
/

$
&
&
2
8
1
7





















































































6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6



6
2
/
$
5










5



























































)
8
(
/

+
2
/
'
(
5
6


3
5
2
'8
&
(
5
6

$
1
'

$
&
&
(6
6
2
5
,
(
6
6$
/
0
2
1

'
,
(
6
(
/










6


























































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6







































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










6











































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6




































































/$
1
*
/
(
<

*
8
/
&
+











6












































































72
7
$
/

$
&
&
2
8
1
7















































































3
5
,
0
(

0
2
9
(
5
6
(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















5















































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










5
















































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















5
















































































/$
1
*
/
(
<

*
8
/
&
+











5

















































































72
7
$
/

$
&
&
2
8
1
7






















































































*
(
1
(
5$
7
2
5
6




































6$
/
0
2
1

'
,
(
6
(
/










6




























































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6










































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










6







































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6









































































/$
1
*
/
(
<

*
8
/
&
+











6










































































72
7
$
/

$
&
&
2
8
1
7



















































































*
(
1
(
5
$
7
2
5
6

6
2
/
$
5















































6






























































____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-7
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5















$
&
&
(
6
6
2
5
<

(
/
(
&
7
5,&

(
4
8
,
3
0
(
1
7


















6$
/
0
2
1

'
,
(
6
(
/










/





























































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















/






































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










/











































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















/










































































/$
1
*
/
(
<

*
8
/
&
+











/















































































72
7
$
/

$
&
&
2
8
1
7




















































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
53
/
$
1
7

(
4
8,3
0
(
1
7

















6$
/
0
2
1

'
,
(
6
(
/










6

























































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6









































































%(
1
1
(
7
7

0
2
8
1
7
$
,
1










6




































































(9
$
1
'
(
5

$
1
'
5
(
:
6

'
$
1
6
.
,
1















6




































































/$
1
*
/
(
<

*
8
/
&
+











6








































































72
7
$
/

$
&
&
2
8
1
7















































































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$1
7

(
4
8
,
3
0
(
1
7


6
2
/
$
5





























6































































7
2
7
$
/

2
7
+
(
5

3
5
2
'8
&
7
,
2
1

3
/
$
1
7






























































75
$
1
6
0
,
6
6
,
2
1

3
/
$
1
7







/
$
1
'

5
,
*
+
7
6

$
1
'

(
$
6
(
0
(
1
76













5














































































6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6































5



















































































6
7
$
7
,
2
1

(
4
8,3
0
(
1
7











































6
























































































7
2
:
(
5
6

$
1
'

),;
7
8
5
(
6









































5
























































































3
2
/
(
6

$
1
'

),;
7
8
5
(
6










































6
























































































3
2
/
(
6

$
1
'

)
,
;
7
85
(
6



7
5
(
$
7
0
(
1
7








































6












































































2
9
(
5
+
(
$
'

&
2
1'
8
&
7
2
5
6

$
1
'

'
(
9
,
&
(
6


























5























































































5
2
$
'
6

$
1
'

7
5
$
,
/
6










5




































































7
2
7
$
/

7
5$
1
6
0
,
6
6
,
2
1

3
/
$
1
7



































































',
6
7
5
,
%
8
7
,
2
1

3
/
$
1
7







6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6
































5




















































































6
7
$
7
,
2
1

(
4
8,3
0
(
1
7











































6
























































































3
2
/
(
6


7
2:
(
5
6

$
1
'

)
,
;
7
8
5
(
6


































5























































































3
2
/
(
6


7
2:
(
5
6

$
1
'

)
,
;
7
8
5
(6



7
5
(
$
7
0
(
1
7
































6













































































2
9
(
5
+
(
$
'

&
2
1'
8
&
7
2
5
6

$
1
'

'
(
9
,
&
(
6


























5






















































































81
'
(
5
*
5
2
8
1
'

&
2
1
'
8
,
7







































5

















































































81
'
(
5
*
5
2
8
1
'

&
2
1
'
8
&
7
2
5
6

$
1
'

'
(
9
,
&
(
6
























5




















































































/
,
1
(

7
5
$
1
6
)2
5
0
(
5
6











































2

























































































6
(
5
9
,
&
(6




















































5






















































































0
(
7
(
56






















































2


















































































0
(
7
(
5
6



$
0
,










5

















































































,
1
6
7
$
/
/
$
7
,
2
1
6

2
1

&
8
6
7
2
0(
5
6


3
5
(
0
,
6
(
6










5















































































6
7
5
(
(
7

/
,
*
+
7
,
1
*

$
1
'

6,*
1
$
/

6
<
6
7
(
0
6


























5












































































7
2
7
$
/

'
,
6
7
5
,
%
8
7
,
2
1

3
/
$
1
7



































































*(
1
(
5
$
/

3
/
$
1
7







6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6



&
+
4

%
8
,
/
'
,
1
*











6





















































































6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6



(
;
&
/
8
'
,
1
*

&
+
4

%
8
,
/
'
,
1
*
%2
,
6
(

&
(
1
7
(
5

:
(
6
7










6















































































%2
,
6
(

2
3
(
5
$
7
,
2
1
6

&
(
1
7
(
5












6












































































%2
,
6
(

0
(
&
+
$
1
,
&
$
/

$
1
'

(
1
9
,
5
2
1
0
(
1
7
$
/

&
(
1
7
(
5












6










































































27
+
(
5

6
7
5
8
&
7
8
5
(
6










6












































































7
2
7
$
/

6
7
5
8
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6



(
;
&
/
8
'
,
1
*

&
+
4

%
8
,
/
'
,
1
*
























































7
2
7
$
/

6
7
5
8
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6


























































____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-8
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5















2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



)
8
5
1
,
7
8
5
(










6
4












































































2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



(
'
3

(
4
8
,
3
0
(
1
7











6
4















































































2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



6
(
5
9
(
5
6











6
4












































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7


$
8
7
2
0
2
%
,
/
(
6












/










































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7



$
,
5&
5
$
)
7










6










































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7



6
0
$
/
/

7
58
&
.
6










/



















































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7


0
,
6
&
(
/
/
$
1
(
28
6













/
















































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7



/
$
5
*
(

7
58
&
.
6


+
<
'













6
















































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7



/
$
5
*
(

7
58
&
.
6


1
2
1

+
<
'











6













































































7
5
$
1
6
3
2
5
7
$
7
,
2
1

(
4
8
,
3
0
(
1
7


7
5
$
,
/
(
5
6













6


















































































6
7
2
5
(
6

(
4
8
,
3
0
(
1
7











6
4











































































7
2
2
/
6


6
+
2
3

$
1'

*
$
5
$
*
(

(
4
8
,
3
0
(
1
7













6
4















































































/
$
%
2
5
$
7
2
5
<

(
4
8
,
3
0
(
1
7











6
4












































































3
2
:
(
5

2
3
(
5
$
7
(
'
(
4
8
,
3
0
(
1
7




































2



















































































&
2
0
0
8
1
,
&
$
7
,
2
1

(
48
,
3
0
(
1
7



7
(
/
(
3
+
21
(
6













6
4











































































&
2
0
0
8
1
,
&
$
7
,
2
1

(
48
,
3
0
(
1
7



0
,
&
5
2
:$
9
(













6
4



















































































&
2
0
0
8
1
,
&
$
7
,
2
1
(
4
8
,
3
0
(
1
7



5
$
'
,2













6
4















































































&
2
0
0
8
1
,
&
$
7
,
2
1

(
48
,
3
0
(
1
7



)
,
%
(
5

2
3
7,&













6
4



















































































0
,
6
&
(
/
/
$
1
(
2
8
6

(
4
8
,
3
0
(1
7



















6
4








































































7
2
7
$
/

*
(
1
(
5
$
/

3
/
$
1
7































































81
5
(
&
2
9
(
5
(
'

5
(6
(
5
9
(

$
'
-
8
6
7
0
(
1
7

)
2
5

$
0
2
5
7
,
=
$
7
,
2
1






2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



)
8
5
1
,
7
8
5
(




















2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



(
'
3

(
4
8
,
3
0
(
1
7
























2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



6
(
5
9
(
5
6





















6
7
2
5
(
6

(
4
8
,
3
0
(
1
7



















7
2
2
/
6


6
+
2
3

$
1
'

*
$
5
$
*
(

(
4
8
,
3
0
(
1
7






















/
$
%
2
5
$
7
2
5
<

(
4
8
,
3
0
(
1
7






















&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



7
(
/
(
3
+
2
1
(
6





















&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



0
,
&
5
2
:
$
9
(




















&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



5
$
'
,
2





















&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



)
,
%
(
5

2
3
7
,
&




















0
,
6
&
(
/
/
$
1
(
2
8
6(
4
8
,
3
0
(
1
7























7
2
7
$
/

81
5
(
&
2
9
(
5
(
'

5
(6
(
5
9
(

$
'
-
8
6
7
0
(
1
7

)
2
5

$
0
2
5
7
,
=
$
7
,
2
1

















7
2
7
$
/

'
(
3
5
(
&
,
$
%
/
(

3
/
$
1
7





































































*(
1
(
5
$
7
,
1
*

6
7
$
7
,
2
1



(
$
5
/
<

5
(
7
,
5
(
0
(
1
7
6
-,
0

%
5
,
'
*
(
5

3
/
$
1
7






/
$
1
'

$
1
'

:
$
7
(
5

5
,
*
+
7
6























6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6















































%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



6
&5
8
%
%
(
5
6






























%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



2
7
+
(
5































%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



5
$
,
/
&
$
5
6



























7
8
5
%
2
*
(
1
(
5
$
7
2
5

8
1
,
7
6































$
&
&
(
6
6
2
5
<

(
/
(
&
7
5
,
&

(
4
8
,
3
0
(
1
7
































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7




























0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



$
8
7
2
0
2
%
,
/
(
6






















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



6
0
$
/
/

7
58
&
.
6























0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



0
,
6
&
(
/
/
$
1
(
2
8
6

























0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



/
$
5
*
(

7
58
&
.
6






















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



3
2
:
(
5

2
3
(
5
$
7
(
'

(
4
8
,
30
(
1
7




























0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



7
5
$
,
/
(
5
6














____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-9
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5















6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6









































6
7
$
7
,
2
1

(4
8
,
3
0
(
1
7

























































2
)
)
,
&
(

)
85
1
,
7
8
5
(

$
1
'

(
4
8
,
3
0
(
1
7



)
8
5
1
,
7
8
5
(























6
7
2
5
(
6

(
4
8
,
3
0
(
1
7






















7
2
2
/
6


6
+
2
3

$
1
'

*
$
5
$
*
(

(
4
8
,
3
0
(
1
7























/
$
%
2
5
$
7
2
5
<

(
4
8
,
3
0
(
1
7






















&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



0
,
&
5
2
:
$
9
(























0
,
6
&
(
/
/
$
1
(
2
8
6(
4
8
,
3
0
(
1
7























7
2
7
$
/

-
,
0

%
5
,
'
*
(
5

3
/
$
1
7


























9$
/
0
<

3
/
$
1
7






/
$
1
'

$
1
'

:
$
7
(
5

5
,
*
+
7
6























6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6


















9$
/
0
<

&
2
0
0
2
1























9$
/
0
<

8
1
,
7

























72
7
$
/

$
&
&
2
8
1
7

































%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



6
&5
8
%
%
(
5
6





























%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



2
7
+
(
5
9$
/
0
<

&
2
0
0
2
1























9$
/
0
<

8
1
,
7
























72
7
$
/

$
&
&
2
8
1
7



































%
2
,
/
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



5
$
,
/
&
$
5
6





















7
8
5
%
2
*
(
1
(
5
$
7
2
5

8
1
,
7
6

9$
/
0
<

&
2
0
0
2
1



















9$
/
0
<

8
1
,
7
























72
7
$
/

$
&
&
2
8
1
7

































$
&
&
(
6
6
2
5
<

(
/
(
&
7
5
,
&

(
4
8
,
3
0
(
1
7

9$
/
0
<

&
2
0
0
2
1


















9$
/
0
<

8
1
,
7

























72
7
$
/

$
&
&
2
8
1
7



































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7

9$
/
0
<

&
2
0
0
2
1




















9$
/
0
<

8
1
,
7






















72
7
$
/

$
&
&
2
8
1
7































0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



$
8
7
2
0
2
%
,
/
(
6






















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



6
0
$
/
/

7
58
&
.
6





















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



0
,
6
&
(
/
/
$
1
(
2
8
6





















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



+
<
'
5
$
8
/
,
&

7
58
&
.
6




















0
,
6
&
(
/
/
$
1
(
2
8
6

3
2
:
(
5

3
/
$
1
7

(
4
8
,
3
0
(
1
7



3
2
:
(
5

2
3
(
5
$
7
(
'

(
4
8
,
30
(
1
7























6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6









































6
7
$
7
,
2
1

(4
8
,
3
0
(
1
7





























9$
/
0
<

&
2
0
0
2
1



















9$
/
0
<

8
1
,
7



















72
7
$
/

$
&
&
2
8
1
7



























7
2
7
$
/

9
$
/
0
<

3
/
$
1
7




























7
2
7
$
/

*
(
1
(
5
$
7
,
1
*

6
7
$
7
,
2
1



(
$
5
/
<

5
(
7
,
5
(
0
(
1
7
6

























____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-10
35
2
%
$
%
/
(

1
(
7

2
5
,
*
,
1
$
/

&
2
6
7

%
2
2
.

&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/


&
2
0
3
2
6
,
7
(


5(
7
,
5
(
0
(
1
7

6
8
5
9
,
9
2
5

6
$
/
9
$
*
(

$
6

2
)

'
(
3
5
(
&
,
$
7
,
2
1

)
8
7
8
5
(

$
&
&
5
8
$
/


$
&
&
5
8
$
/
5(
0
$
,
1
,
1
*
$&
&
2
8
1
7

'
$
7
(

&
8
5
9
(

3
(
5
&
(
1
7

'
(
&
(
0
%
(
5









5
(
6
(
5
9
(
$&
&
5
8
$
/
6

$
0
2
8
1
7

5
$
7
(

/
,
)
(































,'
$
+
2

3
2
:
(
5

&
2
0
3
$
1
<
7$
%
/
(





6
8
0
0
$
5
<

2
)

(
6
7
,
0
$
7
(
'

6
8
5
9
,
9
2
5

&8
5
9
(


1
(
7

6
$
/
9
$
*
(

3
(
5
&
(
1
7


2
5
,
*
,
1
$
/

&
2
6
7


%
2
2
.

'
(
3
5
(
&
,
$
7
,
2
1

5
(
6(
5
9
(

$
1
'
&
$
/
&
8
/
$
7
(
'

$
1
1
8
$
/

'
(
3
5
(
&
,
$
7
,
2
1

$&
&
5
8
$
/
6

5
(
/
$
7
(
'

7
2

(
/
(
&
7
5
,
&

3
/
$1
7

$
6

2
)

'
(
&
(
0
%
(
5









12
1
'
(
3
5
(
&
,
$
%
/
(

3
/
$
1
7

$
1
'

$
&
&
2
8
1
7
6

1
2
7

6
7
8
'
,
(
'







2
5
*
$
1
,
=
$
7
,
2
1

&
2
6
7
6












)
5
$
1&
+
,
6(
6

$
1
'

&
2
1
6
(
1
7
6





























/
$
1
'

















6
7
(
$
0

$
5
2


















/
$
1
'




















/
$
1
'




















/
$
1
'

$
1
'

/
$
1
'

5
,
*
+
76



6
2
/
$
5





















/
$
1
'


















5
,
*
+
7
6

2
)

:
$
<

6
7
8
'
,
(
6




































/
$
1
'




















5
,
*
+
7
6

2
)

:
$
<

6
7
8
'
,
(
6







































/
$
1
'





















6
7
58
&
7
8
5
(
6

$
1
'

,
0
3
5
2
9
(
0
(
1
7
6



/
($
6
(
+
2
/
'
6










7
2
7
$
/

1
2
1
'
(
3
5
(
&
,
$
%
/
(

3
/
$
1
7

$1
'

$
&
&
2
8
1
7
6

1
2
7

6
7
8
'
,
(
'







































7
2
7
$
/

(
/
(
&
7
5
,
&

3
/
$
1
7

























































/
,
)
(

6
3
$
1

3
5
2
&
(
'8
5
(

,
6

8
6
(
'

&
8
5
9
(

6
+
2
:
1

,
6

,
1
7
(
5
,
0

6
8
5
9
,
9
2
5

&
8
5
9
(




1
(
:

$
'
'
,
7
,
2
1
6

$
6

2
)

-
$
1
8
$
5
<









:
,
/
/

8
7
,
/
,
=
(

$
1
'

$
11
8
$
/

$
&
&
5
8
$
/

5
$
7
(

&
2
1
6
,
6
7
(
1
7

:
,
7
+

7
+
(

$
0
2
5
7
,
=
$
7
,
2
1

3
(
5
,
2
'

0,6
&
(
/
/
$
1
(
2
8
6

,
1
7
$
1
*
,
%
/
(

3
/
$
1
7



6
2
)
7
:
$
5
(
5$
7
(
62
)
7
:
$
5
(

/
,
&
(
1
6
(
6






12
1

(
5
3

6
<
6
7
(
0

6
2
)
7
:
$
5
(






(5
3

6
<
6
7
(
0

6
2
)
7
:
$
5
(








<
(
$
5

$
0
2
5
7
,
=
$
7
,
2
1

2
)

8
1
5
(
&
2
9
(
5
(
'

5
(6
(
5
9
(

5
(
/
$
7
(
'

7
2

,
0
3
/
(
0
(
1
7
$
7
,
2
1

2
)

$
0
2
5
7
,
=
$
7
,
2
1

$
&
&
2
8
1
7
,
1
*

12
7
(



$
1
1
8
$
/

$
&
&
5
8
$
/

5
$
7
(

)
2
5

1
(
:

$6
6
(
7
6

$
6

2
)

-
$
1
8
$
5
<









$
5
(

$
6

)
2
/
/
2
:
6

1(
:

$
6
6
(
7

5
$
7
(
$&
&
2
8
1
7








81
'
(
5
*
5
2
8
1
'

&
2
1
'
8
,
7





$&
&
2
8
1
7








81
'
(
5
*
5
2
8
1
'

&
2
1
'
8
&
7
2
5
6

$
1
'

'
(
9
,
&
(
6





$&
&
2
8
1
7








%
$
7
7
(
5
<

6
7
2
5
$
*
(

(
4
8
,
3
0
(
1
7





$&
&
2
8
1
7








&
2
0
0
8
1
,
&
$
7
,
2
1

(
4
8
,
3
0
(
1
7



6
$
7
(
/
/
,
7
(





____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VI-11
///Ͳ
3$579,,6(59,&(/,)(67$7,67,&6
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-1
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
3
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-2
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-3
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-4
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-5
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-6
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-7
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-8
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T
S

3
3
2
.
1
0

A
N
D

3
3
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-9
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-10
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-11
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-12
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-13
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-14
IDAHO POWER COMPANY

ACCOUNTS 332.10 AND 332.20 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-15
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
3
3
.
0
0

W
A
T
E
R

W
H
E
E
L
S
,

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-16
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-17
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-18
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-19
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-20
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-21
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-22
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
3
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-23
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-24
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-25
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-26
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-27
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-28
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-29
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
3
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-30
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-31
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-32
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-33
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-34
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-35
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-36
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
3
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-37
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-38
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-39
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-40
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-41
IDAHO POWER COMPANY

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-42
IDAHO POWER COMPANY

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-43
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
1
.
1
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

S
O
L
A
R

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-44
IDAHO POWER COMPANY

ACCOUNT 341.10 STRUCTURES AND IMPROVEMENTS - SOLAR

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-45
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
,

P
R
O
D
U
C
E
R
S

A
N
D

A
C
C
E
S
S
O
R
I
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-46
IDAHO POWER COMPANY

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-47
IDAHO POWER COMPANY

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-48
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-49
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-50
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S

(
C
O
M
B
I
N
E
D

C
Y
C
L
E
)

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-51
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS (COMBINED CYCLE)

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-52
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
4
.
0
0

G
E
N
E
R
A
T
O
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-53
IDAHO POWER COMPANY

ACCOUNT 344.00 GENERATORS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-54
IDAHO POWER COMPANY

ACCOUNT 344.00 GENERATORS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-55
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
4
.
1
0

G
E
N
E
R
A
T
O
R
S

-

S
O
L
A
R

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-56
IDAHO POWER COMPANY

ACCOUNT 344.10 GENERATORS - SOLAR

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-57
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-58
IDAHO POWER COMPANY

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-59
IDAHO POWER COMPANY

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-60
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-61
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-62
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-63
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
4
6
.
1
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

-

S
O
L
A
R

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-64
IDAHO POWER COMPANY

ACCOUNT 346.10 MISCELLANEOUS POWER PLANT EQUIPMENT - SOLAR

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-65
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
0
.
2
0

L
A
N
D

R
I
G
H
T
S

A
N
D

E
A
S
E
M
E
N
T
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-66
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-67
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-68
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-69
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
2
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-70
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-71
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-72
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-73
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
3
.
0
0

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-74
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-75
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-76
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-77
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
4
.
0
0

T
O
W
E
R
S

A
N
D

F
I
X
T
U
R
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-78
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-79
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-80
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
5
.
0
0

P
O
L
E
S

A
N
D

F
I
X
T
U
R
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-81
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-82
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-83
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-84
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
5
.
1
0

P
O
L
E
S

A
N
D

F
I
X
T
U
R
E
S

-

T
R
E
A
T
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-85
IDAHO POWER COMPANY

ACCOUNT 355.10 POLES AND FIXTURES - TREATMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-86
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
6
.
0
0

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-87
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-88
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-89
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
5
9
.
0
0

R
O
A
D
S

A
N
D

T
R
A
I
L
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-90
IDAHO POWER COMPANY

ACCOUNT 359.00 ROADS AND TRAILS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-91
IDAHO POWER COMPANY

ACCOUNT 359.00 ROADS AND TRAILS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-92
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-93
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-94
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-95
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-96
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
2
.
0
0

S
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-97
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-98
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-99
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-100
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
4
.
0
0

P
O
L
E
S
,

T
O
W
E
R
S

A
N
D

F
I
X
T
U
R
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-101
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-102
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-103
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-104
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
4
.
1
0

P
O
L
E
S
,

T
O
W
E
R
S

A
N
D

F
I
X
T
U
R
E
S

-

T
R
E
A
T
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-105
IDAHO POWER COMPANY

ACCOUNT 364.10 POLES, TOWERS AND FIXTURES - TREATMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-106
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
5
.
0
0

O
V
E
R
H
E
A
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-107
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-108
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-109
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-110
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
6
.
0
0

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
I
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-111
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-112
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-113
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
7
.
0
0

U
N
D
E
R
G
R
O
U
N
D

C
O
N
D
U
C
T
O
R
S

A
N
D

D
E
V
I
C
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-114
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-115
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-116
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
8
.
0
0

L
I
N
E

T
R
A
N
S
F
O
R
M
E
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-117
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-118
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-119
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
6
9
.
0
0

S
E
R
V
I
C
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-120
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-121
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-122
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
7
0
.
0
0

M
E
T
E
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-123
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-124
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-125
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
7
0
.
1
0

M
E
T
E
R
S

-

A
M
I

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-126
IDAHO POWER COMPANY

ACCOUNT 370.10 METERS - AMI

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-127
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
7
1
.
2
0

I
N
S
T
A
L
L
A
T
I
O
N
S

O
N

C
U
S
T
O
M
E
R
S
'

P
R
E
M
I
S
E
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-128
IDAHO POWER COMPANY

ACCOUNT 371.20 INSTALLATIONS ON CUSTOMERS' PREMISES

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-129
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
7
3
.
2
0

S
T
R
E
E
T

L
I
G
H
T
I
N
G

A
N
D

S
I
G
N
A
L

S
Y
S
T
E
M
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-130
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-131
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-132
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
9
0
.
1
1

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

C
H
Q

B
U
I
L
D
I
N
G

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-133
IDAHO POWER COMPANY

ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-134
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
9
0
.
1
2

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

E
X
C
L
U
D
I
N
G

C
H
Q

B
U
I
L
D
I
N
G

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-135
IDAHO POWER COMPANY

ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-136
IDAHO POWER COMPANY

ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-137
IDAHO POWER COMPANY
ACCOUNT 390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING
ORIGINAL LIFE TABLE, CONT.
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-138
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T
S

3
1
6
.
1
0
,

3
1
6
.
4
0
,

3
1
6
.
5
0
,

3
9
2
.
1
0
,

3
9
2
.
4
0

A
N
D

3
9
2
.
5
0

T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

S
M
A
L
L

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-139
IDAHO POWER COMPANY

ACCOUNTS 316.10, 316.40, 316.50, 392.10, 392.40 AND 392.50 TRANSPORTATION
EQUIPMENT - SMALL

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-140
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T

3
9
2
.
3
0

T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

A
I
R
C
R
A
F
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-141
IDAHO POWER COMPANY

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - AIRCRAFT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-142
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T
S

3
1
6
.
6
0
,

3
1
6
.
7
0
,

3
9
2
.
6
0

A
N
D

3
9
2
.
7
0

T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

L
A
R
G
E

T
R
U
C
K
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-143
IDAHO POWER COMPANY

ACCOUNTS 316.60, 316.70, 392.60 AND 392.70 TRANSPORTATION EQUIPMENT - LARGE
TRUCKS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-144
IDAHO POWER COMPANY

ACCOUNTS 316.60, 316.70, 392.60 AND 392.70 TRANSPORTATION EQUIPMENT - LARGE
TRUCKS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-145
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T
S

3
1
6
.
9
0

A
N
D

3
9
2
.
9
0

T
R
A
N
S
P
O
R
T
A
T
I
O
N

E
Q
U
I
P
M
E
N
T

-

T
R
A
I
L
E
R
S

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-146
IDAHO POWER COMPANY

ACCOUNTS 316.90 AND 392.90 TRANSPORTATION EQUIPMENT - TRAILERS

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-147
IDAHO POWER COMPANY

ACCOUNTS 316.90 AND 392.90 TRANSPORTATION EQUIPMENT - TRAILERS

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-148
ID
A
H
O

P
O
W
E
R

C
O
M
P
A
N
Y

AC
C
O
U
N
T
S

3
1
6
.
8
0

A
N
D

3
9
6
.
0
0

P
O
W
E
R

O
P
E
R
A
T
E
D

E
Q
U
I
P
M
E
N
T

OR
I
G
I
N
A
L

A
N
D

S
M
O
O
T
H

S
U
R
V
I
V
O
R

C
U
R
V
E
S

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-149
IDAHO POWER COMPANY

ACCOUNTS 316.80 AND 396.00 POWER OPERATED EQUIPMENT

ORIGINAL LIFE TABLE

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-150
IDAHO POWER COMPANY

ACCOUNTS 316.80 AND 396.00 POWER OPERATED EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VII-151


///Ͳ














3$579,,,1(76$/9$*(67$7,67,&6













____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-1
727$/352-(&7('
/2&$7,21 5(7,5(0(176 $02817  $02817 
       
+<'5$8/,&352'8&7,213/$17
0,/1(5'$0     
+(//6&$1<210$,17(1$1&(6+23     
$0(5,&$1)$//6    
%52:1/((     
%52:1/((&20021     
%/,66     
&$6&$'(     
&/($5/$.(     
+(//6&$1<21     
+(//6&$1<21&20021     
/2:(50$/$'     
/2:(56$/021     
0,/1(5     
2;%2:+$7&+(5<     
2;%2:     
2;%2:&20021     
6+26+21()$//6     
675,.(     
6:$1)$//6     
7:,1)$//6     
7:,1)$//61(:     
7+286$1'635,1*6    
833(50$/$'     
833(56$/021$     
833(56$/021%     
833(56$/021&20021    
727$/+<'5$8/,&352'8&7,213/$17     
27+(5352'8&7,213/$17
6$/021',(6(/     
(9$1'(5$1'5(:6'$16.,1     
%(11(7702817$,1     
(9$1'(5$1'5(:6'$16.,1     
/$1*/(<*8/&+     
727$/27+(5352'8&7,213/$17     
727$/352'8&7,213/$17   
727$/7(50,1$/5(7,5(0(176 727$/,17(5,05(7,5(0(176
,'$+232:(5&203$1<
7$%/(&$/&8/$7,212)7(50,1$/$1',17(5,05(7,5(0(176$6$3(5&(172)727$/5(7,5(0(176
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-2
7$%/(&$/&8/$7,212):(,*+7('1(76$/9$*(3(5&(17
7(50,1$/5(7,5(0(176 ,17(5,05(7,5(0(176 :(,*+7('
5(7,5(0(176 1(76$/9$*( 5(7,5(0(176 1(76$/9$*( $9(5$*(1(7
$&&2817     6$/9$*(
      


+<'5$8/,&352'8&7,213/$17
0,/1(5'$0     
+(//6&$1<210$,17(1$1&(6+23     
$0(5,&$1)$//6     
%52:1/((     
%52:1/((&20021     
%/,66     
&$6&$'(     
&/($5/$.(     
+(//6&$1<21     
+(//6&$1<21&20021     
/2:(50$/$'     
/2:(56$/021     
0,/1(5     
2;%2:+$7&+(5<     
2;%2:     
2;%2:&20021     
6+26+21()$//6     
675,.(     
6:$1)$//6     
7:,1)$//6     
7:,1)$//61(:     
7+286$1'635,1*6     
833(50$/$'     
833(56$/021$     
833(56$/021%     
833(56$/021&20021     
27+(5352'8&7,213/$17
6$/021',(6(/     
(9$1'(5$1'5(:6'$16.,1     
%(11(7702817$,1     
(9$1'(5$1'5(:6'$16.,1     
/$1*/(<*8/&+     
,'$+232:(5&203$1<
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-3
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1954 1,266 60 5 97 8 37 3
1955 12,930 1,019 8 168 1 851 - 7 -
1956 4,925 2,078 42 250 5 1,828 - 37 -
1957 158,200 183 0 220 0 37 0
1958 9,092 120 1 389 4 269 3
1959 3,301 93 3 0 93 - 3 -
1960 1,468 130 9 0 130 - 9 -
1961 904 64,629 1,269 140 63,360 -
1962 13,919 12,234 88 4,981 36 7,253 - 52 -
1963 289 9 3 0 9 - 3 -
1964 4,469 5 0 2,642 59 2,637 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 0 322 - 0
1968 16,104 1,751 11 0 1,751 - 11 -
1969 9,572 9,572 100 2,560 27 7,012 - 73 -
1970 14,869 1,106 7 645 4 461 - 3 -
1971 29,517 1,009 3 55 0 954 - 3 -
1972 15,594 995 6 0 995 - 6 -
1973 6,017 105 2 1,801 30 1,696 28
1974 45,311 161 0 4,413 10 4,252 9
1975 31,365 0 25 0 25 0
1976 16,770 140 1 1,299 8 1,159 7
1977 17,673 0 0 0
1978 1,072,362 5,377 1 200 0 5,177 - 0
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 - 39 -
1990 175,353 0 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 0 46,764 - 60 -
1994 331,227 127,493 38 0 127,493 - 38 -
1995 82,497 39,305 48 0 39,305 - 48 -
1996 116,517 47,968 41 4,100 4 43,868 - 38 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-4
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1997 37,440 66,239 177 0 66,239 - 177 -
1998 6,588 132,580 120,793 11,787 - 179 -
1999 174,256 0 0 0
2000
2001 9,910 5,050 51 0 5,050 - 51 -
2002 59,996 0 0 0
2003
2004 64,006 3,511 5 745 - 1 - 4,255 - 7 -
2005 49,560 66 0 61,928 125 61,862 125
2006 87,117 29,319 34 5,197 6 24,122 - 28 -
2007 295,633 1,581 - 1 - 633 0 2,213 1
2008 73,300 43,532 59 2,115 3 41,416 - 57 -
2009 91,478 6,073 7 15,229 17 9,156 10
2010 79,259 3,957 5 6,670 - 8 - 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 9,999 5 276,456 - 125 -
2016 197,235 78,045 40 9,080 - 5 - 87,125 - 44 -
2017 424,174 333,721 79 6,230 - 1 - 339,951 - 80 -
2018 417,519 307,278 74 1,609 0 305,669 - 73 -
2019 476,842 285,394 60 2,898 - 1 - 288,292 - 60 -
2020 1,045,574 692,302 66 21,408 2 670,895 - 64 -

TOTAL 7,853,653 3,737,742 48 316,143 4 3,421,600 - 44 -

THREE-YEAR MOVING AVERAGES
54-56 6,374 1,052 17 172 3 881 - 14 -
55-57 58,685 1,093 2 213 0 881 - 2 -
56-58 57,406 794 1 286 0 507 - 1 -
57-59 56,864 132 0 203 0 71 0
58-60 4,620 114 2 130 3 15 0
59-61 1,891 21,617 423 22 21,194 -
60-62 5,430 25,664 473 2,083 38 23,581 - 434 -
61-63 5,037 25,624 509 2,083 41 23,541 - 467 -
62-64 6,226 4,083 66 2,541 41 1,542 - 25 -
63-65 2,893 75 3 887 31 813 28
64-66 48,241 366 1 1,992 4 1,626 3
65-67 86,516 605 1 1,245 1 640 1
66-68 90,577 1,118 1 1,238 1 120 0
67-69 48,323 4,015 8 987 2 3,028 - 6 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-5
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 13,515 4,143 31 1,068 8 3,075 - 23 -
69-71 17,986 3,896 22 1,087 6 2,809 - 16 -
70-72 19,993 1,037 5 233 1 803 - 4 -
71-73 17,043 703 4 619 4 84 - 0
72-74 22,307 420 2 2,071 9 1,651 7
73-75 27,564 89 0 2,080 8 1,991 7
74-76 31,149 100 0 1,912 6 1,812 6
75-77 21,936 47 0 441 2 395 2
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-6
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11 66,262 11,274 17 4,830 7 6,445 - 10 -
10-12 40,855 22,483 55 283 1 22,201 - 54 -
11-13 118,517 137,637 116 3,595 3 134,042 - 113 -
12-14 118,604 151,067 127 2,552 2 148,516 - 125 -
13-15 187,225 233,319 125 5,356 3 227,964 - 122 -
14-16 148,888 142,861 96 1,240 1 141,622 - 95 -
15-17 280,843 232,740 83 1,771- 1 - 234,511 - 84 -
16-18 346,309 239,681 69 4,567- 1 - 244,248 - 71 -
17-19 439,512 308,797 70 2,506- 1 - 311,304 - 71 -
18-20 646,645 428,325 66 6,706 1 421,618 - 65 -

FIVE-YEAR AVERAGE
16-20 512,269 339,348 66 962 0 338,386 - 66 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-7
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

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
1997 1,655 495,652 0 495,652 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-8
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

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 -
2016 94,467 268,134 284 6,884 7 261,250 - 277 -
2017 153,429 431,554 281 3,276- 2 - 434,830 - 283 -
2018 541,606 1,593,910 294 4,139- 1 - 1,598,048 - 295 -
2019 92,955 917,606 987 1,377 1 916,229 - 986 -
2020 166,712 1,505,552 903 54,157 32 1,451,396 - 871 -

TOTAL 4,071,254 6,526,884 160 528,260 13 5,998,624 - 147 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-9
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
70-72 416 0 0 0
71-73 227 0 0 0
72-74 722 852 118 0 852 - 118 -
73-75 690 852 123 0 852 - 123 -
74-76 690 852 123 0 852 - 123 -
75-77 3,864 0 1,617 42 1,617 42
76-78 148,508 8,708 6 1,683 1 7,025 - 5 -
77-79 157,938 8,708 6 1,683 1 7,025 - 4 -
78-80 154,142 8,708 6 67 0 8,641 - 6 -
79-81 25,848 1,399 5 0 1,399 - 5 -
80-82 17,920 6,083 34 0 6,083 - 34 -
81-83 29,968 6,083 20 0 6,083 - 20 -
82-84 14,608 4,834 33 0 4,834 - 33 -
83-85 71,282 99,013 139 0 99,013 - 139 -
84-86 96,205 273,150 284 0 273,150 - 284 -
85-87 98,112 302,375 308 0 302,375 - 308 -
86-88 42,450 205,470 484 12 0 205,458 - 484 -
87-89 67,786 32,912 49 31,173 46 1,739 - 3 -
88-90 86,215 18,782 22 32,206 37 13,424 16
89-91 112,976 21,055 19 32,194 28 11,139 10
90-92 53,778 43,704 81 1,033 2 42,671 - 79 -
91-93 34,198 28,609 84 0 28,609 - 84 -
92-94 61,979 35,268 57 0 35,268 - 57 -
93-95 80,095 11,039 14 0 11,039 - 14 -
94-96 78,281 9,941 13 0 9,941 - 13 -
95-97 21,776 164,269 754 0 164,269 - 754 -
96-98 552 164,269 0 164,269 -
97-99 552 165,404 71 13 165,333 -
98-00 18,563 187 1 71 0 116 - 1 -
99-01 26,461 187 1 71 0 116 - 0
00-02 26,796 0 0 0
01-03 18,520 0 0 0
02-04 32,166 0 0 0
03-05 31,830 0 0 0
04-06 21,544 777 4 56 0 721 - 3 -
05-07 8,333 1,561 19 56 1 1,505 - 18 -
06-08 16,449 1,561 9 56 0 1,505 - 9 -
07-09 39,274 784 2 0 784 - 2 -
08-10 47,717 3,289 7 345 1 2,944 - 6 -
09-11 73,647 4,996 7 1,442 2 3,554 - 5 -
10-12 62,317 5,040 8 2,202 4 2,838 - 5 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-10
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
11-13 55,420 8,737 16 2,520 5 6,217 - 11 -
12-14 21,374 8,477 40 1,749 8 6,728 - 31 -
13-15 44,097 19,267 44 1,239 3 18,028 - 41 -
14-16 65,708 101,659 155 2,871 4 98,789 - 150 -
15-17 116,851 244,063 209 1,452 1 242,611 - 208 -
16-18 263,168 764,533 291 177 - 0 764,710 - 291 -
17-19 262,664 981,023 373 2,013 - 1 - 983,036 - 374 -
18-20 267,091 1,339,023 501 17,132 6 1,321,891 - 495 -

FIVE-YEAR AVERAGE
16-20 209,834 943,351 450 11,001 5 932,351 - 444 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-11
IDAHO POWER COMPANY
ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-12
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

SUMMARY OF BOOK SALVAGE

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 - 120 -
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 -
2016 1,371,762 580,603 42 14,197 1 566,407 - 41 -
2017 343,954 1,075,995 313 17,417 5 1,058,578 - 308 -
2018 981,962 399,857 41 3,318 - 0 403,175 - 41 -
2019 1,057,282 1,344,403 127 4,277 0 1,340,126 - 127 -
2020 405,270 877,802 217 21,057 5 856,744 - 211 -

TOTAL 12,104,042 5,924,902 49 538,408 4 5,386,495 - 45 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-13
IDAHO POWER COMPANY

ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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
73-75 88,251 1,418 2 2,975 3 1,557 2
74-76
75-77 16,184 0 6,717 42 6,717 42
76-78 245,555 927 0 6,783 3 5,857 2
77-79 245,907 927 0 6,783 3 5,857 2
78-80 232,165 931 0 67 0 864 - 0
79-81 11,978 8 0 0 8 - 0
80-82 31,037 3,293 11 1,023 3 2,270 - 7 -
81-83 31,307 4,777 15 2,373 8 2,404 - 8 -
82-84 44,261 4,773 11 2,373 5 2,400 - 5 -
83-85 112,433 2,904 3 2,376 2 528 - 0
84-86 131,938 4,373 3 34,395 26 30,022 23
85-87 232,363 33,641 14 59,403 26 25,761 11
86-88 364,674 45,321 12 58,377 16 13,056 4
87-89 459,695 98,057 21 34,654 8 63,403 - 14 -
88-90 394,651 74,397 19 21,819 6 52,578 - 13 -
89-91 209,671 71,865 34 29,597 14 42,268 - 20 -
90-92 95,079 22,181 23 19,950 21 2,231 - 2 -
91-93 45,790 29,171 64 7,778 17 21,393 - 47 -
92-94 275,858 75,185 27 0 75,185 - 27 -
93-95 293,888 78,229 27 0 78,229 - 27 -
94-96 291,961 71,814 25 0 71,814 - 25 -
95-97 39,774 7,538 - 19 - 0 7,538 19
96-98 19,098 14,580 - 76 - 555 3 15,136 79
97-99 37,488 6,385 17 2,850 8 3,536 - 9 -
98-00 25,862 1,416 5 1,027 4 388 - 2 -
99-01 166,164 594 - 0 472 0 1,066 1
00-02 141,471 27,743 - 20 - 1,822- 1 - 25,921 18
01-03 206,768 0 0 0
02-04 203,535 0 0 0
03-05 203,535 520 0 31 0 489 - 0
04-06 150,714 747 0 31 0 716 - 0
05-07 35,416 973 3 135 0 838 - 2 -
06-08 57,282 371 1 1,115 2 744 1
07-09 185,777 51,316 28 2,748 1 48,568 - 26 -
08-10 217,723 130,065 60 17,343 8 112,722 - 52 -
09-11 294,346 193,199 66 24,807 8 168,391 - 57 -
10-12 205,511 172,621 84 36,901 18 135,721 - 66 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-14
IDAHO POWER COMPANY
ACCOUNT 333.00 WATER WHEELS, TURBINES AND GENERATORS
SUMMARY OF BOOK SALVAGE
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-15
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 -
1996 33,763 46,820 139 0 46,820 - 139 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-16
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 -
2016 553,305 357,826 65 18,608- 3 - 376,433 - 68 -
2017 57,618 409,752 711 19,002- 33 - 428,754 - 744 -
2018 722,285 364,285 50 17,811- 2 - 382,095 - 53 -
2019 493,214 242,114 - 49 - 9,027 2 251,141 51
2020 380,952 241,816 - 63 - 1,343 0 243,158 64

TOTAL 9,718,877 2,754,131 28 128,457 1 2,625,674 - 27 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-17
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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
71-73 43,845 2,233 5 3,458 8 1,225 3
72-74 34,276 1,295 4 872 3 423 - 1 -
73-75 15,238 1,570 10 1,648 11 78 1
74-76 11,536 3,031 26 881 8 2,150 - 19 -
75-77 14,285 3,902 27 2,851 20 1,051 - 7 -
76-78 128,147 2,507 2 2,438 2 69 - 0
77-79 128,253 889 1 2,419 2 1,529 1
78-80 129,433 0 448 0 448 0
79-81 13,674 949 7 86 1 863 - 6 -
80-82 26,584 2,387 9 274 1 2,113 - 8 -
81-83 45,680 4,811 11 628 1 4,183 - 9 -
82-84 44,518 10,997 25 762 2 10,235 - 23 -
83-85 60,118 13,310 22 488 1 12,822 - 21 -
84-86 57,991 14,073 24 510 1 13,563 - 23 -
85-87 128,152 18,690 15 377 0 18,313 - 14 -
86-88 133,499 51,110 38 377 0 50,733 - 38 -
87-89 125,194 53,321 43 128 0 53,193 - 42 -
88-90 62,782 42,607 68 361 1 42,246 - 67 -
89-91 51,582 6,715 13 361 1 6,354 - 12 -
90-92 98,250 3,906 4 233 0 3,673 - 4 -
91-93 93,877 3,900 4 2,079 2 1,821 - 2 -
92-94 131,369 14,935 11 2,079 2 12,855 - 10 -
93-95 78,271 13,270 17 2,079 3 11,191 - 14 -
94-96 79,893 27,845 35 0 27,845 - 35 -
95-97 49,986 16,582 33 0 16,582 - 33 -
96-98 59,340 18,040 30 960 2 17,080 - 29 -
97-99 284,816 37,048 13 1,226 0 35,822 - 13 -
98-00 566,638 30,470 5 1,254 0 29,216 - 5 -
99-01 683,562 28,164 4 344 0 27,820 - 4 -
00-02 473,194 6,095 - 1 - 255 0 6,350 1
01-03 330,417 425 0 226 0 199 - 0
02-04 265,579 348 0 176 0 171 - 0
03-05 248,051 1,233 0 212 0 1,021 - 0
04-06 83,726 1,241 1 212 0 1,029 - 1 -
05-07 73,740 1,485 2 212 0 1,272 - 2 -
06-08 136,246 2,366 - 2 - 147 0 2,513 2
07-09 316,991 17,303 5 3,196 1 14,107 - 4 -
08-10 340,128 29,331 9 6,334 2 22,997 - 7 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-18
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 327,795 158,014 48 15,891 5 142,123 - 43 -
13-15 255,363 383,946 150 19,890 8 364,056 - 143 -
14-16 381,353 490,209 129 8,445 2 481,764 - 126 -
15-17 247,589 539,203 218 4,892- 2 - 544,095 - 220 -
16-18 444,403 377,287 85 18,474- 4 - 395,761 - 89 -
17-19 424,372 177,307 42 9,262- 2 - 186,569 - 44 -
18-20 532,150 39,882 - 7 - 2,480- 0 37,401 7

FIVE-YEAR AVERAGE
16-20 441,475 129,586 29 9,010- 2 - 138,597 - 31 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-19
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

1954 480 0 0 0
1955 2,029 0 325 16 325 16
1956 64 0 0 0
1957 3,562 0 0 0
1958 897 0 674 75 674 75
1959 1,954 9 0 121 6 112 6
1960 317 0 130 41 130 41
1961 155 0 0 0
1962 4,311 0 2,680 62 2,680 62
1963
1964 726 138 19 0 138 - 19 -
1965 150 0 50 33 50 33
1966 2,224 0 2,150 97 2,150 97
1967 3,319 0 10 0 10 0
1968
1969 3,870 0 25 1 25 1
1970 1,454 0 200 14 200 14
1971 1,131 0 0 0
1972 3,541 25 1 1,300 37 1,275 36
1973 621 0 0 0
1974 1,938 0 0 0
1975 441 27 6 0 27 - 6 -
1976 2,482 80 3 243 10 163 7
1977 678 0 417 62 417 62
1978 89,293 339 0 1,108 1 769 1
1979 2,321 0 10 0 10 0
1980 6,535 0 0 0
1981 1,334 0 0 0
1982 1,360 20,583 2,517 185 18,066 -
1983 30,864 247 1 192 1 55 - 0
1984 5,050 0 350 7 350 7
1985 49,842 0 720 1 720 1
1986 14,951 205 1 381 3 176 1
1987 10,383 73 1 1,400 13 1,327 13
1988 10,395 317 3 207 2 110 - 1 -
1989 3,227 5,957 185 395 12 5,562 - 172 -
1990 12,723 0 0 0
1991 100,469 226 0 431 0 205 0
1992 39,041 514 1 4,275 11 3,761 10
1993 19,865 4,027 20 14,150 71 10,123 51
1994 51,363 1,072 2 900 2 172 - 0
1995 6,495 613 9 1,050 16 437 7
1996 126,172 3,130 2 400 0 2,730 - 2 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-20
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

1997 68,078 637 1 290 0 347 - 1 -
1998 22,408 22,408 -
1999 9,625 25,995- 270 - 0 25,995 270
2000 62,065 3,587 6 0 3,587 - 6 -
2001 3,938 0 0 0
2002 15,236 0 0 0
2003 26,482 0 0 0
2004 34,217 0 0 0
2005 28,652 0 0 0
2006
2007 2,954 0 0 0
2008 10,020 0 0 0
2009 163,821 0 0 0
2010 67,941 0 0 0
2011 55,915 0 500 1 500 1
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 -
2016 105,966 63,080 60 825 1 62,256 - 59 -
2017 35,160 308,511 877 2,109 - 6 - 310,621 - 883 -
2018 38,144 153,302 402 969 - 3 - 154,270 - 404 -
2019 287,318 104,177 36 8,000 3 96,177 - 33 -
2020 105,844 11,322- 11 - 9,283 9 20,605 19

TOTAL 2,102,400 713,337 34 69,083 3 644,255 - 31 -

THREE-YEAR MOVING AVERAGES
54-56 858 0 108 13 108 13
55-57 1,885 0 108 6 108 6
56-58 1,508 0 225 15 225 15
57-59 2,138 3 0 265 12 262 12
58-60 1,056 3 0 308 29 305 29
59-61 809 3 0 84 10 81 10
60-62 1,594 0 937 59 937 59
61-63 1,489 0 893 60 893 60
62-64 1,679 46 3 893 53 847 50
63-65 292 46 16 17 6 29 - 10 -
64-66 1,033 46 4 733 71 687 67
65-67 1,898 0 737 39 737 39
66-68 1,848 0 720 39 720 39
67-69 2,396 0 12 0 12 0
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-21
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 1,775 0 75 4 75 4
69-71 2,152 0 75 3 75 3
70-72 2,042 8 0 500 24 492 24
71-73 1,764 8 0 433 25 425 24
72-74 2,033 8 0 433 21 425 21
73-75 1,000 9 1 0 9 - 1 -
74-76 1,620 36 2 81 5 45 3
75-77 1,200 36 3 220 18 184 15
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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-22
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 82,805 11,396 14 4,225 5 7,171 - 9 -
13-15 66,930 19,105 29 5,480 8 13,625 - 20 -
14-16 88,806 33,520 38 2,586 3 30,934 - 35 -
15-17 85,236 131,591 154 830 1 130,760 - 153 -
16-18 59,757 174,964 293 751- 1 - 175,715 - 294 -
17-19 120,208 188,663 157 1,641 1 187,023 - 156 -
18-20 143,769 82,052 57 5,438 4 76,614 - 53 -

FIVE-YEAR AVERAGE
16-20 114,487 123,550 108 3,006 3 120,544 - 105 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-23
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

SUMMARY OF BOOK SALVAGE

1996 139 - 853- 714 -
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013 37,767 242,295 642 0 242,295 - 642 -
2014
2015
2016 36,404 170,296 468 1,047- 3 - 171,343 - 471 -
2017 760,610 5,040- 765,650 -
2018 4,000 386,368 2,422- 61 - 388,790 -
2019 134,845 10,641 124,204 -
2020 1,000 272,647 - 154- 15 - 272,492

TOTAL 79,172 1,421,629 1,124 1 1,420,504 -

THREE-YEAR MOVING AVERAGES
96-98 46 - 284 - 238 -
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08
07-09
08-10
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-24
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11
10-12
11-13 12,589 80,765 642 0 80,765 - 642 -
12-14 12,589 80,765 642 0 80,765 - 642 -
13-15 12,589 80,765 642 0 80,765 - 642 -
14-16 12,135 56,765 468 349 - 3 - 57,114 - 471 -
15-17 12,135 310,302 2,029 - 17 - 312,331 -
16-18 13,468 439,092 2,836 - 21 - 441,928 -
17-19 1,333 427,274 1,060 79 426,215 -
18-20 1,667 82,855 2,688 161 80,167 -

FIVE-YEAR AVERAGE
16-20 8,281 235,895 396 5 235,499 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-25
IDAHO POWER COMPANY

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

2012 28,341 0 0 0
2013
2014
2015
2016 42,002 6,155 15 51 0 6,104- 15 -
2017 200,017 11,832 6 101 0 11,731- 6 -
2018 28,341 19,516 69 84 - 0 19,600- 69 -
2019 169,333 13,134 8 39 0 13,095- 8 -
2020 2,750 2,551 93 109 - 4 - 2,660- 97 -

TOTAL 470,784 53,188 11 2 - 0 53,190- 11 -

THREE-YEAR MOVING AVERAGES
12-14 9,447 0 0 0
13-15
14-16 14,001 2,052 15 17 0 2,035- 15 -
15-17 80,673 5,996 7 51 0 5,945- 7 -
16-18 90,120 12,501 14 23 0 12,479- 14 -
17-19 132,564 14,827 11 18 0 14,809- 11 -
18-20 66,808 11,734 18 51 - 0 11,785- 18 -

FIVE-YEAR AVERAGE
16-20 88,489 10,638 12 0 10,638- 12 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-26
IDAHO POWER COMPANY

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

SUMMARY OF BOOK SALVAGE

2019 276,619 3,819 1 206 0 3,613- 1 -
2020

TOTAL 276,619 3,819 1 206 0 3,613- 1 -

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-27
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS

SUMMARY OF BOOK SALVAGE

2007 20,000 0 0 0
2008 241,306 0 20,000 8 20,000 8
2009
2010
2011 2,623,096 1,893 - 0 5,058 0 6,951 0
2012 20,000 0 0 0
2013 99,723 0 0 0
2014 2,682,736 6,155 0 46 0 6,109- 0
2015 5 5
2016 5,704 228 5,476-
2017
2018 351,854 23,420 7 5,630 2 17,790- 5 -
2019 2,237,875 8,725 0 151 0 8,574- 0
2020 1,005,996 26,384 3 4,059 - 0 30,442- 3 -

TOTAL 9,282,585 68,494 1 27,059 0 41,436- 0

THREE-YEAR MOVING AVERAGES
07-09 87,102 0 6,667 8 6,667 8
08-10 80,435 0 6,667 8 6,667 8
09-11 874,365 631 - 0 1,686 0 2,317 0
10-12 881,032 631 - 0 1,686 0 2,317 0
11-13 914,273 631 - 0 1,686 0 2,317 0
12-14 934,153 2,052 0 15 0 2,036- 0
13-15 927,486 2,052 0 17 0 2,035- 0
14-16 894,245 3,953 0 93 0 3,860- 0
15-17 1,901 78 1,824-
16-18 117,285 9,708 8 1,953 2 7,755- 7 -
17-19 863,243 10,715 1 1,927 0 8,788- 1 -
18-20 1,198,575 19,510 2 574 0 18,936- 2 -

FIVE-YEAR AVERAGE
16-20 719,145 12,846 2 390 0 12,456- 2 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-28
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS (COMBINED CYCLE)

SUMMARY OF BOOK SALVAGE

2017 3,153,426 135,552 4 337 - 0 135,889- 4 -
2018 12,031 177 11,854-
2019 10,000 433,383 1,041 - 10 - 434,424-
2020 339,668 7,032 2 52 - 0 7,085- 2 -

TOTAL 3,503,093 587,999 17 1,253 - 0 589,252- 17 -

THREE-YEAR MOVING AVERAGES
17-19 1,054,475 193,656 18 400- 0 194,056 - 18 -
18-20 116,556 150,816 129 305- 0 151,121 - 130 -

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-29
IDAHO POWER COMPANY

ACCOUNT 344.00 GENERATORS

SUMMARY OF BOOK SALVAGE

1996 5,000 584 12 0 584- 12 -
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008 362 20,032 - 20,394-
2009 425 - 425
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020 20,000 2,586 13 20 0 2,566- 13 -

TOTAL 25,000 3,107 12 20,012 - 80 - 23,119- 92 -

THREE-YEAR MOVING AVERAGES
96-98 1,667 195 12 0 195- 12 -
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08 121 6,677 - 6,798-
07-09 21 - 6,677 - 6,656-
08-10 21 - 6,677 - 6,656-
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-30
IDAHO POWER COMPANY

ACCOUNT 344.00 GENERATORS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11 142 - 142
10-12
11-13
12-14
13-15
14-16
15-17
16-18
17-19
18-20 6,667 862 13 7 0 855- 13 -

FIVE-YEAR AVERAGE
16-20 4,000 517 13 4 0 513- 13 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-31
IDAHO POWER COMPANY

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

2015 100,000 0 0 0
2016 12,000 0 0 0
2017 16,591 755 15,836-
2018 44,618 8,779 20 935 2 7,844- 18 -
2019 36,376 2,210 6 117 - 0 2,326- 6 -
2020 1,258 67 - 1,325-

TOTAL 192,994 28,838 15 1,506 1 27,331- 14 -

THREE-YEAR MOVING AVERAGES
15-17 37,333 5,530 15 252 1 5,279- 14 -
16-18 18,873 8,457 45 563 3 7,893- 42 -
17-19 26,998 9,193 34 524 2 8,669- 32 -
18-20 26,998 4,082 15 250 1 3,832- 14 -

FIVE-YEAR AVERAGE
16-20 18,599 5,768 31 301 2 5,466- 29 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-32
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

2019 104,938 837 1 8 - 0 845- 1 -
2020 69,616 3,637 5 34 - 0 3,671- 5 -

TOTAL 174,554 4,474 3 42 - 0 4,516- 3 -

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-33
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

SUMMARY OF BOOK SALVAGE

1996 130,313 676 1 0 676- 1 -
1997
1998
1999
2000 17,570 0 0 0
2001 7,728 0 0 0
2002
2003
2004
2005 13,026 0 0 0
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016 1,603 1,603-
2017 180,896 0 50,000 28 50,000 28
2018
2019
2020

TOTAL 349,533 2,279 1 50,000 14 47,721 14

THREE-YEAR MOVING AVERAGES
96-98 43,438 225 1 0 225- 1 -
97-99
98-00 5,857 0 0 0
99-01 8,433 0 0 0
00-02 8,433 0 0 0
01-03 2,576 0 0 0
02-04
03-05 4,342 0 0 0
04-06 4,342 0 0 0
05-07 4,342 0 0 0
06-08
07-09
08-10
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-34
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11
10-12
11-13
12-14
13-15
14-16 534 534-
15-17 60,299 534 1 16,667 28 16,132 27
16-18 60,299 534 1 16,667 28 16,132 27
17-19 60,299 0 16,667 28 16,667 28
18-20

FIVE-YEAR AVERAGE
16-20 36,179 321 1 10,000 28 9,679 27
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-35
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1956 768 0 289 38 289 38
1957 1,672 0 1,572 94 1,572 94
1958 2,277 21 1 1,778 78 1,757 77
1959 52 13 39 -
1960 1,111 257 23 11 1 246 - 22 -
1961 3,295 177 5 1,503 46 1,326 40
1962 1,281 1,317 103 43 3 1,274 - 99 -
1963 837 322 38 634 76 312 37
1964 6,760 704 10 107 2 597 - 9 -
1965 2,403 1,183 49 0 1,183 - 49 -
1966 9,768 2,413 25 151 2 2,262 - 23 -
1967 8,994 861 10 123 1 738 - 8 -
1968 6,324 1,669 26 626 10 1,043 - 16 -
1969 4,250 708 17 1,139 27 431 10
1970 1,534 112 7 261 17 149 10
1971 3,058 1,706 56 1,788 58 82 3
1972 25,513 1,684 7 6,335 25 4,651 18
1973 3,053 4,655 152 22 1 4,633 - 152 -
1974 811 908 112 375 46 533 - 66 -
1975 1,652 0 50 3 50 3
1976 549 4,609 840 0 4,609 - 840 -
1977 28,162 2,334 8 8,052 29 5,718 20
1978 48,779 42,208 87 0 42,208 - 87 -
1979 19,018 0 13,693 72 13,693 72
1980 11,264 11,453 102 520 5 10,933 - 97 -
1981 14,701 27,830 189 302 2 27,528 - 187 -
1982 29,659 0 0 0
1983 65,464 3,331 5 947 1 2,384 - 4 -
1984 12,694 29,379 231 4,076 32 25,303 - 199 -
1985 71,811 35,226 49 2,806 4 32,420 - 45 -
1986 578 0 0 0
1987 5 5
1988 10,371 4,555 44 158 2 4,397 - 42 -
1989 33,565 10,337 31 0 10,337 - 31 -
1990 7,015 4,387 63 1 0 4,386 - 63 -
1991 34,745 15,899 46 0 15,899 - 46 -
1992 19,632 25,479 130 0 25,479 - 130 -
1993 32,165 7,172 22 0 7,172 - 22 -
1994 7,244 16,584 229 77 1 16,507 - 228 -
1995 10,620 10,620 -
1996 10,883 2,773 25 692 - 6 - 3,466 - 32 -
1997 41,528 44,258 107 225 - 1 - 44,483 - 107 -
1998 18,034 1,217 16,817 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-36
IDAHO POWER COMPANY
ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-37
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
72-74 9,792 2,416 25 2,244 23 172 - 2 -
73-75 1,839 1,854 101 149 8 1,705 - 93 -
74-76 1,004 1,839 183 142 14 1,697 - 169 -
75-77 10,121 2,314 23 2,701 27 386 4
76-78 25,830 16,384 63 2,684 10 13,700 - 53 -
77-79 31,986 14,847 46 7,248 23 7,599 - 24 -
78-80 26,354 17,887 68 4,738 18 13,149 - 50 -
79-81 14,994 13,094 87 4,838 32 8,256 - 55 -
80-82 18,541 13,094 71 274 1 12,820 - 69 -
81-83 36,608 10,387 28 416 1 9,971 - 27 -
82-84 35,939 10,903 30 1,674 5 9,229 - 26 -
83-85 49,990 22,645 45 2,610 5 20,036 - 40 -
84-86 28,361 21,535 76 2,294 8 19,241 - 68 -
85-87 24,130 11,742 49 937 4 10,805 - 45 -
86-88 3,650 1,518 42 54 1 1,464 - 40 -
87-89 14,645 4,964 34 54 0 4,910 - 34 -
88-90 16,984 6,426 38 53 0 6,373 - 38 -
89-91 25,108 10,208 41 0 10,207 - 41 -
90-92 20,464 15,255 75 0 15,255 - 75 -
91-93 28,847 16,183 56 0 16,183 - 56 -
92-94 19,680 16,412 83 26 0 16,386 - 83 -
93-95 13,136 11,459 87 26 0 11,433 - 87 -
94-96 6,042 9,992 165 205- 3 - 10,198 - 169 -
95-97 17,470 19,217 110 306- 2 - 19,523 - 112 -
96-98 17,470 21,688 124 100 1 21,589 - 124 -
97-99 29,551 32,627 110 654 2 31,974 - 108 -
98-00 18,201 19,036 105 1,019 6 18,018 - 99 -
99-01 23,726 14,429 61 2,807 12 11,621 - 49 -
00-02 47,124 4,546 10 2,735 6 1,810 - 4 -
01-03 61,106 3,430 6 904 1 2,527 - 4 -
02-04 64,953 10,992 17 457- 1 - 11,449 - 18 -
03-05 29,718 9,605 32 598- 2 - 10,203 - 34 -
04-06 38,426 29,305 76 3,332 9 25,973 - 68 -
05-07 47,069 21,670 46 2,531 5 19,139 - 41 -
06-08 50,286 24,053 48 10,298 20 13,755 - 27 -
07-09 66,270 11,198 17 8,926 13 2,272 - 3 -
08-10 121,708 59,243 49 20,123 17 39,120 - 32 -
09-11 169,870 58,208 34 32,263 19 25,945 - 15 -
10-12 131,550 75,500 57 32,750 25 42,751 - 32 -
11-13 86,539 41,740 48 24,510 28 17,230 - 20 -
12-14 54,153 58,058 107 3,142 6 54,916 - 101 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-38
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
13-15 79,952 34,963 44 3,615 5 31,348 - 39 -
14-16 82,165 108,873 133 1,687 2 107,187 - 130 -
15-17 101,069 160,316 159 3,033 3 157,283 - 156 -
16-18 78,894 206,173 261 1,417 2 204,756 - 260 -
17-19 245,326 228,378 93 1,183 0 227,195 - 93 -
18-20 267,582 195,882 73 1,270 0 194,612 - 73 -

FIVE-YEAR AVERAGE
16-20 204,003 213,065 104 1,396 1 211,669 - 104 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-39
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 -
1996 1,108,518 127,143 11 23,559 2 103,584 - 9 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-40
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 - 30 -
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 -
2016 3,380,834 2,302,131 68 266,518 8 2,035,613 - 60 -
2017 2,441,304 1,080,751 44 18,285 - 1 - 1,099,036 - 45 -
2018 2,575,921 1,663,057 65 30,133 1 1,632,924 - 63 -
2019 20,275,247 1,150,551 6 830,115 - 4 - 1,980,666 - 10 -
2020 2,078,276 532,878 26 11,799 - 1 - 544,677 - 26 -

TOTAL 76,640,389 15,138,117 20 2,171,972 3 12,966,146 - 17 -

THREE-YEAR MOVING AVERAGES
54-56 10,522 362 3 594 6 232 2
55-57 30,282 364 1 903 3 539 2
56-58 37,860 507 1 6,128 16 5,621 15
57-59 30,898 589 2 7,813 25 7,224 23
58-60 13,118 1,208 9 9,037 69 7,829 60
59-61 17,697 1,322 7 10,957 62 9,635 54
60-62 44,527 2,326 5 12,536 28 10,210 23
61-63 49,704 1,935 4 12,302 25 10,367 21
62-64 42,603 2,007 5 5,384 13 3,377 8
63-65 19,699 999 5 2,515 13 1,515 8
64-66 46,282 1,665 4 4,664 10 3,000 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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-41
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 62,013 3,228 5 13,052 21 9,824 16
69-71 52,797 3,658 7 19,255 36 15,597 30
70-72 124,083 4,302 3 44,729 36 40,427 33
71-73 123,186 8,597 7 39,348 32 30,750 25
72-74 145,505 8,839 6 45,921 32 37,082 25
73-75 91,607 10,404 11 23,439 26 13,035 14
74-76 81,817 10,882 13 20,578 25 9,697 12
75-77 94,697 14,280 15 28,744 30 14,463 15
76-78 179,074 30,756 17 30,821 17 66 0
77-79 205,019 29,842 15 62,366 30 32,524 16
78-80 216,441 30,681 14 52,137 24 21,456 10
79-81 181,826 14,633 8 58,122 32 43,489 24
80-82 192,794 13,863 7 33,983 18 20,120 10
81-83 240,204 8,048 3 32,414 13 24,366 10
82-84 215,596 19,226 9 23,832 11 4,606 2
83-85 197,490 21,242 11 14,144 7 7,098- 4 -
84-86 147,851 23,019 16 5,373 4 17,647- 12 -
85-87 106,426 9,672 9 1,998 2 7,674- 7 -
86-88 131,403 3,276 2 1,841 1 1,435- 1 -
87-89 144,348 13,507 9 37,147 26 23,640 16
88-90 167,055 17,598 11 38,552 23 20,953 13
89-91 213,897 37,782 18 39,911 19 2,129 1
90-92 407,160 70,498 17 4,046 1 66,452- 16 -
91-93 642,374 87,111 14 3,551 1 83,560- 13 -
92-94 581,144 91,482 16 4,208 1 87,275- 15 -
93-95 876,756 83,241 9 36,692 4 46,549- 5 -
94-96 979,029 103,419 11 43,170 4 60,248- 6 -
95-97 2,071,465 156,568 8 52,146 3 104,422- 5 -
96-98 1,566,380 234,888 15 23,540 2 211,348- 13 -
97-99 1,616,054 199,822 12 19,755 1 180,067- 11 -
98-00 931,097 145,232 16 14,420 2 130,812- 14 -
99-01 1,289,479 60,451 5 22,532 2 37,919- 3 -
00-02 2,098,115 131,884 6 244,268 12 112,383 5
01-03 1,810,978 234,843 13 251,835 14 16,992 1
02-04 1,845,213 385,050 21 259,425 14 125,624- 7 -
03-05 2,370,068 480,270 20 45,290 2 434,981- 18 -
04-06 2,744,923 459,233 17 60,944 2 398,288- 15 -
05-07 3,026,708 414,833 14 99,135 3 315,699- 10 -
06-08 1,973,745 336,555 17 167,926 9 168,629- 9 -
07-09 1,787,183 246,881 14 134,896 8 111,985- 6 -
08-10 1,353,823 119,157 9 77,524 6 41,634- 3 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-42
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11 832,820 435,897 52 30,112 4 405,785- 49 -
10-12 1,254,508 464,021 37 80,854 6 383,167- 31 -
11-13 1,598,974 667,427 42 98,388 6 569,038- 36 -
12-14 2,454,839 590,292 24 89,459 4 500,833- 20 -
13-15 2,739,284 869,785 32 58,915 2 810,870- 30 -
14-16 3,229,204 1,425,650 44 129,100 4 1,296,550- 40 -
15-17 3,008,402 1,450,605 48 98,887 3 1,351,718- 45 -
16-18 2,799,353 1,681,980 60 92,789 3 1,589,191- 57 -
17-19 8,430,824 1,298,120 15 272,755 - 3 - 1,570,875- 19 -
18-20 8,309,815 1,115,495 13 270,593 - 3 - 1,386,089- 17 -

FIVE-YEAR AVERAGE
16-20 6,150,316 1,345,874 22 112,709 - 2 - 1,458,583- 24 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-43
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

1972 3,939 3,710 94 1,558 40 2,152 - 55 -
1973 4,358 576 13 0 576 - 13 -
1974 14,110 1,209 9 1,551 11 342 2
1975
1976 353 96 257 -
1977 1,372 563 41 0 563 - 41 -
1978
1979
1980 708 708
1981 29,473 10,720 36 12,998 44 2,278 8
1982
1983
1984
1985
1986 769 0 0 0
1987
1988
1989
1990 9,767 9,767 -
1991 6,431 186 3 0 186 - 3 -
1992 3,930 3,930 -
1993 425 425 -
1994 11,682 10,549 90 0 10,549 - 90 -
1995 2,420 2,420 -
1996 652 - 606- 46
1997 769 5,824 758 0 5,824 - 758 -
1998 11 11 -
1999 11 - 11
2000 476 5,395 132 28 5,263 -
2001 5,425 1,124 4,301 -
2002
2003 69,846 10,577 - 15 - 1,185- 2 - 9,392 13
2004 80,221 21,547 27 77- 0 21,624 - 27 -
2005 67,152 32,596 49 4,237 6 28,359 - 42 -
2006
2007 56,209 30,671 - 55 - 10 0 30,681 55
2008 64,506 18,984 29 7,084 11 11,900 - 18 -
2009
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 -
2014 158,783 10,294 6 2,532 2 7,762 - 5 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-44
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

2015 170,836 7,473 4 76- 0 7,549 - 4 -
2016 76,185 24,627 32 157 0 24,469 - 32 -
2017 309,889 215,585 70 10,436 3 205,149 - 66 -
2018 29,119 40,777 140 3,372- 12 - 44,149 - 152 -
2019 56,536 - 9,105- 47,430
2020 33,679 765- 34,445 -

TOTAL 1,231,120 407,062 33 45,580 4 361,482 - 29 -

THREE-YEAR MOVING AVERAGES
72-74 7,469 1,832 25 1,036 14 795 - 11 -
73-75 6,156 595 10 517 8 78 - 1 -
74-76 4,703 521 11 549 12 28 1
75-77 457 305 67 32 7 273 - 60 -
76-78 457 305 67 32 7 273 - 60 -
77-79 457 188 41 0 188 - 41 -
78-80 236 236
79-81 9,824 3,573 36 4,569 47 995 10
80-82 9,824 3,573 36 4,569 47 995 10
81-83 9,824 3,573 36 4,333 44 759 8
82-84
83-85
84-86 256 0 0 0
85-87 256 0 0 0
86-88 256 0 0 0
87-89
88-90 3,256 3,256 -
89-91 2,144 3,318 155 0 3,318 - 155 -
90-92 2,144 4,628 216 0 4,628 - 216 -
91-93 2,144 1,514 71 0 1,514 - 71 -
92-94 3,894 4,968 128 0 4,968 - 128 -
93-95 3,894 4,465 115 0 4,465 - 115 -
94-96 3,894 4,106 105 202 - 5 - 4,308 - 111 -
95-97 256 2,531 988 202 - 79 - 2,733 -
96-98 256 1,728 674 202 - 79 - 1,930 - 753 -
97-99 256 1,941 758 0 1,941 - 758 -
98-00 159 1,798 44 28 1,754 -
99-01 159 3,603 418 264 3,184 -
00-02 159 3,607 418 264 3,188 -
01-03 23,282 1,717- 7 - 20 - 0 1,697 7
02-04 50,022 3,657 7 421 - 1 - 4,077 - 8 -
03-05 72,406 14,522 20 992 1 13,530 - 19 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-45
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
04-06 49,124 18,048 37 1,387 3 16,661 - 34 -
05-07 41,120 642 2 1,416 3 774 2
06-08 40,239 3,896- 10 - 2,365 6 6,260 16
07-09 40,239 3,896- 10 - 2,365 6 6,260 16
08-10 21,502 6,328 29 2,361 11 3,967 - 18 -
09-11 2,686 2,959 273
10-12 24,998 6,863 27 4,582 18 2,281 - 9 -
11-13 24,998 12,962 52 6,048 24 6,914 - 28 -
12-14 77,926 13,706 18 3,933 5 9,774 - 13 -
13-15 109,873 12,021 11 2,285 2 9,736 - 9 -
14-16 135,268 14,131 10 871 1 13,260 - 10 -
15-17 185,637 82,561 44 3,506 2 79,056 - 43 -
16-18 138,398 93,663 68 2,407 2 91,256 - 66 -
17-19 113,003 66,609 59 680 - 1 - 67,289 - 60 -
18-20 9,706 5,974 62 4,414 - 45 - 10,388 - 107 -

FIVE-YEAR AVERAGE
16-20 83,039 51,626 62 530 - 1 - 52,156 - 63 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-46
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

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 -
1996 595,748 734,842 123 27,248 - 5 - 762,090 - 128 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-47
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

1997 422,225 406,604 96 26,023 - 6 - 432,627 - 102 -
1998 181,604 485,753 267 21,041 12 464,712 - 256 -
1999 96,600 131,583 136 15,875 16 115,709 - 120 -
2000 894,409 338,151 38 44,919 5 293,232 - 33 -
2001 302,088 171,875 57 21,820 7 150,054 - 50 -
2002 212,061 115,004 54 7,985 4 107,019 - 50 -
2003 316,643 126,094 40 6,312 2 119,782 - 38 -
2004 309,685 252,844 82 29,774 10 223,069 - 72 -
2005 568,129 234,266 41 5,014 - 1 - 239,280 - 42 -
2006 310,268 379,609 122 160,224 52 219,385 - 71 -
2007 375,227 1,146,258 305 484,688 129 661,570 - 176 -
2008 555,010 814,221 147 87,235 16 726,985 - 131 -
2009 350,520 391,299 112 40,178 11 351,121 - 100 -
2010 490,212 515,042 105 59,987 12 455,055 - 93 -
2011 1,876,594 1,084,250 58 149,752 8 934,498 - 50 -
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 -
2016 865,061 1,531,076 177 19,740 2 1,511,336 - 175 -
2017 1,327,049 1,469,226 111 131,512 10 1,337,715 - 101 -
2018 2,524,738 836,351 33 36,211 1 800,140 - 32 -
2019 2,093,564 1,103,782 53 2,534 - 0 1,106,316 - 53 -
2020 738,335 1,199,612 162 11,911 - 2 - 1,211,523 - 164 -

TOTAL 22,397,379 21,425,918 96 2,313,368 10 19,112,550 - 85 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-48
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 58,391 34,968 60 6,400 11 28,569 - 49 -
69-71 51,858 36,998 71 4,982 10 32,016 - 62 -
70-72 49,014 38,717 79 4,481 9 34,236 - 70 -
71-73 43,608 38,101 87 6,832 16 31,269 - 72 -
72-74 49,199 33,112 67 11,963 24 21,149 - 43 -
73-75 143,471 53,877 38 22,700 16 31,177 - 22 -
74-76 167,887 65,481 39 27,743 17 37,738 - 22 -
75-77 168,430 74,227 44 32,400 19 41,826 - 25 -
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 50 27,538 6 186,332 - 43 -
00-02 469,519 208,343 44 24,908 5 183,435 - 39 -
01-03 276,931 137,658 50 12,039 4 125,618 - 45 -
02-04 279,463 164,647 59 14,691 5 149,957 - 54 -
03-05 398,152 204,401 51 10,357 3 194,044 - 49 -
04-06 396,027 288,906 73 61,661 16 227,245 - 57 -
05-07 417,875 586,711 140 213,299 51 373,412 - 89 -
06-08 413,502 780,029 189 244,049 59 535,980 - 130 -
07-09 426,919 783,926 184 204,034 48 579,892 - 136 -
08-10 465,248 573,520 123 62,467 13 511,054 - 110 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-49
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 544,245 703,014 129 27,472 5 675,542 - 124 -
13-15 694,715 729,330 105 16,473 2 712,857 - 103 -
14-16 860,352 962,962 112 11,654 1 951,309 - 111 -
15-17 1,026,272 1,201,190 117 59,007 6 1,142,183 - 111 -
16-18 1,572,282 1,278,885 81 62,488 4 1,216,397 - 77 -
17-19 1,981,783 1,136,453 57 55,063 3 1,081,391 - 55 -
18-20 1,785,545 1,046,582 59 7,255 0 1,039,327 - 58 -

FIVE-YEAR AVERAGE
16-20 1,509,749 1,228,010 81 34,604 2 1,193,406 - 79 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-50
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1954 35,983 5,197 14 26,632 74 21,435 60
1955 29,978 3,073 10 13,532 45 10,459 35
1956 42,685 6,883 16 19,946 47 13,063 31
1957 39,849 14,278 36 24,577 62 10,299 26
1958 124,280 22,019 18 48,524 39 26,505 21
1959 25,962 5,527 21 14,493 56 8,966 35
1960 98,426 19,532 20 122,714 125 103,182 105
1961 79,510 12,664 16 49,579 62 36,915 46
1962 63,985 17,700 28 37,773 59 20,073 31
1963 82,667 23,501 28 49,214 60 25,713 31
1964 28,549 7,092 25 24,503 86 17,411 61
1965 49,873 12,588 25 27,830 56 15,242 31
1966 63,442 13,994 22 33,896 53 19,902 31
1967 176,943 31,542 18 111,956 63 80,414 45
1968 62,255 14,612 23 36,509 59 21,897 35
1969 40,733 14,253 35 35,138 86 20,885 51
1970 82,366 6,386 8 6,386 8 0
1971 43,847 43,327 99 113,228 258 69,901 159
1972 42,660 48,002 113 17,844 42 30,158 - 71 -
1973 46,584 3,353 7 21,535 46 18,182 39
1974 99,532 25,537 26 42,766 43 17,229 17
1975 99,462 83,287 84 147,372 148 64,085 64
1976 169,209 59,958 35 150,729 89 90,771 54
1977 107,358 54,479 51 0 54,479 - 51 -
1978 47,030 12,275 26 23,364 50 11,089 24
1979 34,916 13,395 38 21,293 61 7,898 23
1980 67,909 38,439 57 33,388 49 5,051 - 7 -
1981 106,346 76,735 72 142,159 134 65,424 62
1982 57,799 73,227 127 50,778 88 22,449 - 39 -
1983 107,927 67,352 62 67,191 62 161 - 0
1984 32,325 133,413 413 36,112 112 97,301 - 301 -
1985 103,635 23,900 23 35,455 34 11,555 11
1986 36,938 27,427 74 20,983 57 6,444 - 17 -
1987 53,727 62,732 117 86,261 161 23,529 44
1988 69,934 56,856 81 40,660 58 16,196 - 23 -
1989 89,019 52,356 59 19,747 22 32,609 - 37 -
1990 28,001 27,824 99 27,027 97 797 - 3 -
1991 131,873 91,520 69 50,730 38 40,790 - 31 -
1992 45,997 110,876 241 26,029 57 84,847 - 184 -
1993 141,816 110,974 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 -
1996 408,641 349,676 86 32,150 8 317,526 - 78 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-51
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1997 363,918 184,118 51 19,353 - 5 - 203,471 - 56 -
1998 728,285 139,891 19 11,172 2 128,718 - 18 -
1999 105,266 129,478 123 8,620 8 120,859 - 115 -
2000 346,235 225,976 65 34,149 10 191,827 - 55 -
2001 261,006 168,416 65 20,169 8 148,247 - 57 -
2002 639,468 132,394 21 7,677 1 124,717 - 20 -
2003 259,018 161,821 62 9,847 4 151,973 - 59 -
2004 184,774 332,964 180 46,053 25 286,912 - 155 -
2005 1,181,484 334,333 28 15,963 1 318,370 - 27 -
2006 223,382 386,743 173 229,412 103 157,330 - 70 -
2007 137,462 1,335,946 972 672,647 489 663,299 - 483 -
2008 802,568 619,174 77 67,192 8 551,981 - 69 -
2009 431,505 263,180 61 24,939 6 238,241 - 55 -
2010 524,015 632,963 121 49,751 9 583,212 - 111 -
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 -
2016 1,246,222 629,326 50 3,007 - 0 632,332 - 51 -
2017 1,299,065 637,434 49 93,480 7 543,954 - 42 -
2018 2,131,230 455,906 21 128,812 6 327,093 - 15 -
2019 1,793,402 331,570 18 10,515 1 321,054 - 18 -
2020 1,042,285 429,436 41 4,385 - 0 433,821 - 42 -

TOTAL 21,890,621 12,739,425 58 3,637,424 17 9,102,001 - 42 -

THREE-YEAR MOVING AVERAGES
54-56 36,215 5,051 14 20,037 55 14,986 41
55-57 37,504 8,078 22 19,352 52 11,274 30
56-58 68,938 14,393 21 31,016 45 16,622 24
57-59 63,364 13,941 22 29,198 46 15,257 24
58-60 82,889 15,693 19 61,910 75 46,218 56
59-61 67,966 12,574 19 62,262 92 49,688 73
60-62 80,640 16,632 21 70,022 87 53,390 66
61-63 75,387 17,955 24 45,522 60 27,567 37
62-64 58,400 16,098 28 37,163 64 21,066 36
63-65 53,696 14,394 27 33,849 63 19,455 36
64-66 47,288 11,225 24 28,743 61 17,518 37
65-67 96,753 19,375 20 57,894 60 38,519 40
66-68 100,880 20,049 20 60,787 60 40,738 40
67-69 93,310 20,136 22 61,201 66 41,065 44
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-52
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 61,785 11,750 19 26,011 42 14,261 23
69-71 55,649 21,322 38 51,584 93 30,262 54
70-72 56,291 32,572 58 45,819 81 13,248 24
71-73 44,364 31,561 71 50,869 115 19,308 44
72-74 62,925 25,631 41 27,382 44 1,751 3
73-75 81,859 37,392 46 70,558 86 33,165 41
74-76 122,734 56,261 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 1
87-89 70,893 57,315 81 48,889 69 8,425 - 12 -
88-90 62,318 45,679 73 29,145 47 16,534 - 27 -
89-91 82,964 57,233 69 32,501 39 24,732 - 30 -
90-92 68,624 76,740 112 34,595 50 42,145 - 61 -
91-93 106,562 104,457 98 32,528 31 71,928 - 67 -
92-94 113,864 139,752 123 20,472 18 119,280 - 105 -
93-95 204,834 148,861 73 26,078 13 122,782 - 60 -
94-96 293,775 228,428 78 29,853 10 198,575 - 68 -
95-97 363,821 223,998 62 18,548 5 205,450 - 56 -
96-98 500,281 224,562 45 7,990 2 216,572 - 43 -
97-99 399,156 151,162 38 146 0 151,016 - 38 -
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-53
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 636,108 695,493 109 77,218 12 618,275 - 97 -
13-15 788,808 582,431 74 38,831 5 543,600 - 69 -
14-16 1,098,847 674,943 61 24,659 2 650,284 - 59 -
15-17 1,196,092 637,001 53 36,038 3 600,963 - 50 -
16-18 1,558,839 574,222 37 73,095 5 501,126 - 32 -
17-19 1,741,232 474,970 27 77,602 4 397,367 - 23 -
18-20 1,655,639 405,637 25 44,981 3 360,656 - 22 -

FIVE-YEAR AVERAGE
16-20 1,502,441 496,734 33 45,083 3 451,651 - 30 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-54
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1954 7,832 1,308 17 3,191 41 1,883 24
1955 15,610 1,661 11 5,137 33 3,476 22
1956 9,187 1,740 19 2,329 25 589 6
1957 7,967 1,250 16 2,045 26 795 10
1958 17,906 3,787 21 1,845 10 1,942 - 11 -
1959 6,737 1,040 15 984 15 56 - 1 -
1960 4,577 834 18 446 10 388 - 8 -
1961 8,829 1,266 14 986 11 280 - 3 -
1962 21,234 11,560 54 4,083 19 7,477 - 35 -
1963 8,357 2,621 31 375 4 2,246 - 27 -
1964 15,621 5,353 34 2,060 13 3,293 - 21 -
1965 23,468 3,262 14 1,683 7 1,579 - 7 -
1966 43,579 8,092 19 2,535 6 5,557 - 13 -
1967 63,673 13,081 21 1,733 3 11,348 - 18 -
1968 41,077 10,034 24 3,346 8 6,688 - 16 -
1969 21,087 5,405 26 2,892 14 2,513 - 12 -
1970 2,340 5,417 3,077
1971 38,409 4,515 12 2,826 7 1,689 - 4 -
1972 37,516 13,432 36 5,152 14 8,280 - 22 -
1973 30,393 12,093 40 1,310 4 10,783 - 35 -
1974 30,797 13,556 44 6,214 20 7,342 - 24 -
1975 53,377 17,320 32 5,424 10 11,896 - 22 -
1976 58,614 13,060 22 3,539 6 9,521 - 16 -
1977 40,687 28,145 69 2,187 5 25,958 - 64 -
1978 94,738 62,243 66 4,305 5 57,938 - 61 -
1979 48,518 79,847 165 825 2 79,022 - 163 -
1980 42,787 18,487 43 1,791 4 16,696 - 39 -
1981 52,915 48,088 91 3,790 7 44,298 - 84 -
1982 53,681 38,186 71 4,007 7 34,179 - 64 -
1983 71,264 79,151 111 6,813 10 72,338 - 102 -
1984 27,120 12,901 48 1,993 7 10,908 - 40 -
1985 103,868 100,634 97 4,583 4 96,051 - 92 -
1986 30,991 40,693 131 0 40,693 - 131 -
1987 78,685 15,690 20 7,047 9 8,643 - 11 -
1988 49,024 10,830 22 0 10,830 - 22 -
1989 22,065 29,412 133 4,951 22 24,461 - 111 -
1990 89,109 24,793 28 0 24,793 - 28 -
1991 107,136 64,192 60 9,409 9 54,783 - 51 -
1992 75,987 28,933 38 4,226 6 24,707 - 33 -
1993 11,393 76,660 673 3,814 33 72,846 - 639 -
1994 50,880 48,212 95 685 1 47,527 - 93 -
1995 109,421 53,364 49 0 53,364 - 49 -
1996 37,981 51,552 136 4,198- 11 - 55,750 - 147 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-55
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1997 16,507 35,670 216 202 1 35,469 - 215 -
1998 42,390 4,564 37,826 -
1999 86,627 5,857 - 7 - 7,776 9 13,633 16
2000 81,427 193 - 0 7,628 9 7,821 10
2001 109,256 2,082 - 2 - 3,573 3 5,655 5
2002 56,378 6,740 12 1,007- 2 - 7,747 - 14 -
2003 28,952 2,548 9 80- 0 2,628 - 9 -
2004 27,054 24,460 90 1,618 6 22,842 - 84 -
2005 6,389 0 0 0
2006 42,263 9,229 22 2,275 5 6,954 - 16 -
2007 12,681 362 3 884 7 522 4
2008 27,667 13,406 48 18,962 69 5,556 20
2009 101,502 151,241 149 58,363 57 92,878 - 92 -
2010 147,703 168,820 114 15,703 11 153,117 - 104 -
2011 31,545 27,446 87 18,127 57 9,320 - 30 -
2012 25,585 32,397 127 0 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 -
2016 33,535 129,309 386 4,126- 12 - 133,435 - 398 -
2017 98,568 76,692 78 271 0 76,421 - 78 -
2018 108,927 27,772 - 25 - 1,711- 2 - 26,062 24
2019 149,606 41,620 28 1,800 1 39,821 - 27 -
2020 192,023 111,549 58 1,606 1 109,943 - 57 -

TOTAL 3,237,724 2,062,241 64 267,963 8 1,794,278 - 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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-56
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 20,721 5,926 29 3,885 19 2,041 - 10 -
69-71 19,832 4,087 21 3,712 19 375 - 2 -
70-72 25,308 6,762 27 4,465 18 2,297 - 9 -
71-73 35,439 10,013 28 3,096 9 6,917 - 20 -
72-74 32,902 13,027 40 4,225 13 8,802 - 27 -
73-75 38,189 14,323 38 4,316 11 10,007 - 26 -
74-76 47,596 14,645 31 5,059 11 9,586 - 20 -
75-77 50,893 19,508 38 3,717 7 15,792 - 31 -
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-57
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 26,612 32,920 124 3,011 11 29,909 - 112 -
13-15 29,811 54,546 183 3,251 11 51,296 - 172 -
14-16 34,398 87,373 254 700 2 86,672 - 252 -
15-17 55,762 101,092 181 1,045- 2 - 102,137 - 183 -
16-18 80,343 59,410 74 1,855- 2 - 61,265 - 76 -
17-19 119,033 30,180 25 120 0 30,060 - 25 -
18-20 150,185 41,799 28 565 0 41,234 - 27 -

FIVE-YEAR AVERAGE
16-20 116,532 66,280 57 432- 0 66,712 - 57 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-58
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 -
1996 267,691 30,356 11 25,761 10 4,595 - 2 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-59
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 -
2016 1,259,863 1,481,833 118 16,603 1 1,465,230 - 116 -
2017 2,249,919 1,032,431 46 6,000 0 1,026,431 - 46 -
2018 1,903,678 564,069 30 14,427 - 1 - 578,496 - 30 -
2019 2,983,896 611,555 20 19,841 1 591,713 - 20 -
2020 2,273,984 1,038,496 46 14,360 - 1 - 1,052,856 - 46 -

TOTAL 42,380,948 10,506,277 25 3,276,596 8 7,229,681 - 17 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-60
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-61
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 641,147 406,945 63 47,840 7 359,106- 56 -
13-15 765,543 598,097 78 38,238 5 559,859- 73 -
14-16 1,025,176 961,599 94 36,244 4 925,355- 90 -
15-17 1,609,378 1,151,861 72 12,549 1 1,139,312- 71 -
16-18 1,804,487 1,026,111 57 2,725 0 1,023,386- 57 -
17-19 2,379,164 736,018 31 3,805 0 732,213- 31 -
18-20 2,387,186 738,040 31 2,982 - 0 741,022- 31 -

FIVE-YEAR AVERAGE
16-20 2,134,268 945,677 44 2,731 0 942,945- 44 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-62
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

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 -
1996 920,317 780,288 85 129,797 14 650,491 - 71 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-63
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

1997 954,641 158,414 17 27,340 3 131,073 - 14 -
1998 103,924 1,255,216 110,443 106 1,144,773 -
1999 873,264 1,145,932 131 270,119 31 875,813 - 100 -
2000 1,172,275 917,860 78 87,239 7 830,621 - 71 -
2001 2,014,084 826,316 41 1,087,401 54 261,085 13
2002 1,035,938 1,028,780 99 138,217 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 -
2016 2,228,056 1,436,737 64 7,237 0 1,429,500 - 64 -
2017 2,464,313 1,359,709 55 48,100 2 1,311,609 - 53 -
2018 2,858,171 1,556,919 54 61,932 2 1,494,987 - 52 -
2019 2,705,085 1,601,006 59 9,134 - 0 1,610,141 - 60 -
2020 2,965,735 1,933,528 65 1,005 - 0 1,934,533 - 65 -

TOTAL 61,151,379 40,524,098 66 8,724,976 14 31,799,121 - 52 -

THREE-YEAR MOVING AVERAGES
54-56 166,628 78,491 47 117,830 71 39,338 24
55-57 146,293 63,836 44 102,199 70 38,363 26
56-58 150,675 70,982 47 107,595 71 36,612 24
57-59 183,128 80,870 44 141,636 77 60,766 33
58-60 181,172 85,508 47 133,591 74 48,083 27
59-61 187,294 87,783 47 118,187 63 30,404 16
60-62 175,161 91,260 52 81,438 46 9,822 - 6 -
61-63 193,894 96,962 50 79,235 41 17,727 - 9 -
62-64 205,800 99,430 48 81,706 40 17,724 - 9 -
63-65 230,331 105,702 46 84,846 37 20,857 - 9 -
64-66 263,450 118,526 45 83,896 32 34,629 - 13 -
65-67 291,879 126,109 43 77,543 27 48,565 - 17 -
66-68 305,157 120,486 39 64,319 21 56,167 - 18 -
67-69 307,267 117,369 38 57,427 19 59,942 - 20 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-64
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 312,264 113,388 36 57,949 19 55,439 - 18 -
69-71 330,685 130,469 39 61,933 19 68,536 - 21 -
70-72 362,850 149,875 41 68,034 19 81,841 - 23 -
71-73 406,307 175,618 43 86,841 21 88,776 - 22 -
72-74 463,928 205,136 44 130,291 28 74,845 - 16 -
73-75 501,259 228,262 46 174,682 35 53,580 - 11 -
74-76 552,725 246,180 45 196,341 36 49,840 - 9 -
75-77 574,468 256,630 45 180,172 31 76,458 - 13 -
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 1,955,020 1,034,497 53 175,302 9 859,195 - 44 -
07-09 1,929,135 793,343 41 121,330 6 672,014 - 35 -
08-10 1,691,064 662,287 39 92,667 5 569,620 - 34 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-65
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 1,515,904 1,146,378 76 85,122 6 1,061,256 - 70 -
13-15 1,794,038 1,134,734 63 72,020 4 1,062,715 - 59 -
14-16 2,140,006 1,286,464 60 44,133 2 1,242,331 - 58 -
15-17 2,332,442 1,298,547 56 33,540 1 1,265,007 - 54 -
16-18 2,516,847 1,451,122 58 39,090 2 1,412,032 - 56 -
17-19 2,675,856 1,505,878 56 33,633 1 1,472,246 - 55 -
18-20 2,842,997 1,697,151 60 17,264 1 1,679,887 - 59 -

FIVE-YEAR AVERAGE
16-20 2,644,272 1,577,580 60 21,426 1 1,556,154 - 59 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-66
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

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 -
1996 321,821 472,705 147 111,509 35 361,196 - 112 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-67
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

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 -
2016 1,797,083 608,771 34 5,906 0 602,865 - 34 -
2017 1,937,422 360,912 19 20,877 1 340,036 - 18 -
2018 2,283,468 639,306 28 34,291 2 605,015 - 26 -
2019 1,972,625 630,146 32 35,594 2 594,552 - 30 -
2020 2,443,204 535,735 22 9,457 0 526,278 - 22 -

TOTAL 42,226,318 19,812,791 47 6,969,767 17 12,843,024 - 30 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-68
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 193,191 82,376 43 118,513 61 36,137 19
69-71 206,154 95,624 46 124,283 60 28,659 14
70-72 219,946 115,550 53 116,919 53 1,369 1
71-73 231,876 133,938 58 131,333 57 2,605 - 1 -
72-74 252,120 165,434 66 137,847 55 27,587 - 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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-69
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 1,571,895 463,413 29 37,187 2 426,227 - 27 -
13-15 1,750,313 454,181 26 29,151 2 425,030 - 24 -
14-16 1,869,581 504,037 27 14,339 1 489,698 - 26 -
15-17 1,966,663 461,129 23 10,096 1 451,034 - 23 -
16-18 2,005,991 536,330 27 20,358 1 515,972 - 26 -
17-19 2,064,505 543,454 26 30,254 1 513,201 - 25 -
18-20 2,233,099 601,729 27 26,447 1 575,281 - 26 -

FIVE-YEAR AVERAGE
16-20 2,086,760 554,974 27 21,225 1 533,749 - 26 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-70
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

SUMMARY OF BOOK SALVAGE

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 50 2,635 - 10 -
1993 34,127 21,222 62 11,401 33 9,821 - 29 -
1994 38,141 22,753 60 4,318 11 18,435 - 48 -
1995 38,824 16,866 43 7,229 19 9,637 - 25 -
1996 40,723 12,975 32 14,683 36 1,708 4
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-71
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

SUMMARY OF BOOK SALVAGE

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 -
2016 403,376 143,251 36 39,203 10 104,048 - 26 -
2017 640,458 270,701 42 4,691 1 266,009 - 42 -
2018 582,481 210,086 36 54,754 9 155,332 - 27 -
2019 371,918 144,114 39 3,771 - 1 - 147,885 - 40 -
2020 355,049 186,965 53 23,642 7 163,322 - 46 -

TOTAL 5,113,946 1,968,162 38 427,996 8 1,540,166 - 30 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-72
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 2,160 306 14 71 3 235- 11 -
69-71 2,357 357 15 305 13 51- 2 -
70-72 4,872 310 6 470 10 160 3
71-73 5,408 369 7 729 13 360 7
72-74 6,421 625 10 777 12 152 2
73-75 3,815 737 19 769 20 32 1
74-76 8,805 920 10 1,519 17 599 7
75-77 9,598 1,432 15 2,034 21 602 6
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-73
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 140,064 54,371 39 1,536 1 52,835- 38 -
13-15 159,748 83,089 52 8,105 5 74,984- 47 -
14-16 256,185 115,311 45 17,333 7 97,978- 38 -
15-17 418,577 177,289 42 19,742 5 157,548- 38 -
16-18 542,105 208,013 38 32,883 6 175,130- 32 -
17-19 531,619 208,300 39 18,558 3 189,742- 36 -
18-20 436,483 180,388 41 24,875 6 155,513- 36 -

FIVE-YEAR AVERAGE
16-20 470,657 191,023 41 23,704 5 167,319- 36 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-74
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1954 3,093 1,679 54 2,856 92 1,177 38
1955
1956 2,261 235 10 375 17 140 6
1957 1,932 76 4 257 13 181 9
1958 308 0 94 31 94 31
1959 201 6 3 0 6 - 3 -
1960 2,437 191 8 22 1 169 - 7 -
1961 562 112 20 210 37 98 17
1962 796 69 9 71 9 2 0
1963 214 15 7 175 82 160 75
1964 447 76 17 17 4 59 - 13 -
1965 1,614 336 21 0 336 - 21 -
1966 3,596 616 17 240 7 376 - 10 -
1967 842 971 115 0 971 - 115 -
1968 6,863 1,111 16 0 1,111 - 16 -
1969 12,353 1,858 15 15,635 127 13,777 112
1970 4,133 1,070 26 0 1,070 - 26 -
1971 20,874 1,962 9 3,933 19 1,971 9
1972 38,546 4,325 11 4,049 11 276 - 1 -
1973 9,607 1,997 21 3,226 34 1,229 13
1974 14,196 2,826 20 4,968 35 2,142 15
1975 34,941 5,719 16 3,417 10 2,302 - 7 -
1976 29,819 5,128 17 12,739 43 7,611 26
1977 8,540 6,069 71 5,309 62 760 - 9 -
1978 44,190 4,554 10 11,766 27 7,212 16
1979 24,773 12,611 51 3,229 13 9,382 - 38 -
1980 55,967 13,994 25 9,869 18 4,125 - 7 -
1981 52,006 8,139 16 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 - 0
1990 211,955 29,845 14 10,443 5 19,402 - 9 -
1991 231,946 45,997 20 38,744 17 7,253 - 3 -
1992 176,696 43,101 24 29,475 17 13,626 - 8 -
1993 280,226 26,418 9 20,515 7 5,903 - 2 -
1994 325,541 63,706 20 114,937 35 51,231 16
1995 346,909 70,163 20 48,179 14 21,984 - 6 -
1996 358,360 39,103 11 53,283 15 14,180 4
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-75
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

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 -
2016 1,971,483 474,196 24 70,876 4 403,320 - 20 -
2017 2,268,811 799,900 35 36,752 2 763,149 - 34 -
2018 3,169,829 835,288 26 153,544 5 681,745 - 22 -
2019 2,992,788 769,334 26 154,134 5 615,200 - 21 -
2020 2,357,333 588,745 25 27,719 1 561,025 - 24 -

TOTAL 30,509,458 7,709,601 25 2,125,614 7 5,583,987 - 18 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-76
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 7,783 1,346 17 5,212 67 3,865 50
69-71 12,453 1,630 13 6,523 52 4,893 39
70-72 21,184 2,452 12 2,661 13 208 1
71-73 23,009 2,761 12 3,736 16 975 4
72-74 20,783 3,049 15 4,081 20 1,032 5
73-75 19,581 3,514 18 3,870 20 356 2
74-76 26,319 4,558 17 7,041 27 2,484 9
75-77 24,433 5,639 23 7,155 29 1,516 6
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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-77
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 836,516 194,776 23 52,187 6 142,590- 17 -
13-15 1,138,328 344,521 30 55,376 5 289,145- 25 -
14-16 1,566,060 446,784 29 68,453 4 378,332- 24 -
15-17 1,948,277 619,857 32 60,585 3 559,272- 29 -
16-18 2,470,041 703,128 28 87,057 4 616,071- 25 -
17-19 2,810,476 801,508 29 114,810 4 686,698- 24 -
18-20 2,839,983 731,122 26 111,799 4 619,323- 22 -

FIVE-YEAR AVERAGE
16-20 2,552,049 693,493 27 88,605 3 604,888- 24 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-78
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

1954 48,434 0 8,476 18 8,476 18
1955 47,507 0 16,803 35 16,803 35
1956 68,475 0 19,984 29 19,984 29
1957 137,233 0 64,138 47 64,138 47
1958 54,778 0 6,589 12 6,589 12
1959 62,816 0 6,435 10 6,435 10
1960 92,608 0 10,562 11 10,562 11
1961 89,246 0 4,092 5 4,092 5
1962 121,434 0 3,811 3 3,811 3
1963 132,682 0 3,483 3 3,483 3
1964 116,473 0 5,817 5 5,817 5
1965 136,469 0 3,446 3 3,446 3
1966 133,528 0 6,029 5 6,029 5
1967 308,639 0 5,921 2 5,921 2
1968 311,543 0 7,992 3 7,992 3
1969 272,074 0 5,904 2 5,904 2
1970 277,960 0 9,785 4 9,785 4
1971 386,278 0 14,284 4 14,284 4
1972 427,179 0 5,772 1 5,772 1
1973 425,305 0 27,447 6 27,447 6
1974 405,249 0 19,514 5 19,514 5
1975 511,226 0 18,642 4 18,642 4
1976 1,014,868 0 25,483 3 25,483 3
1977 819,072 0 46,338 6 46,338 6
1978 667,152 0 56,624 8 56,624 8
1979 704,836 0 26,946 4 26,946 4
1980 1,398,461 0 52,785 4 52,785 4
1981 1,625,773 0 69,899 4 69,899 4
1982 786,957 0 54,440 7 54,440 7
1983 1,592,587 0 81,928 5 81,928 5
1984 1,450,462 0 141,570 10 141,570 10
1985 1,948,055 0 73,247 4 73,247 4
1986 1,790,116 0 73,235 4 73,235 4
1987 1,741,560 0 68,068 4 68,068 4
1988 1,029,099 0 68,578 7 68,578 7
1989 1,007,555 0 32,328 3 32,328 3
1990 1,682,472 0 35,671 2 35,671 2
1991 1,727,083 27 0 21,823 1 21,796 1
1992 1,720,267 0 7,768 0 7,768 0
1993 1,195,369 939 0 1,083 0 144 0
1994 1,716,990 510 0 137,701 8 137,191 8
1995 1,202,915 0 10,878 1 10,878 1
1996 372,450 0 14,338 4 14,338 4
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-79
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

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 -
2016 6,505,273 2,648,508 41 115,184 2 2,533,324- 39 -
2017 7,234,055 2,640,367 36 266,426 4 2,373,941- 33 -
2018 7,519,063 2,686,569 36 393,346 5 2,293,224- 30 -
2019 6,597,428 2,741,465 42 92,112 - 1 - 2,833,577- 43 -
2020 6,341,178 3,117,378 49 471,378 7 2,646,000- 42 -

TOTAL 148,684,668 31,030,790 21 6,037,538 4 24,993,253- 17 -

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-80
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 287,192 0 7,894 3 7,894 3
69-71 312,104 0 9,991 3 9,991 3
70-72 363,806 0 9,947 3 9,947 3
71-73 412,921 0 15,834 4 15,834 4
72-74 419,244 0 17,578 4 17,578 4
73-75 447,260 0 21,868 5 21,868 5
74-76 643,781 0 21,213 3 21,213 3
75-77 781,722 0 30,154 4 30,154 4
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 0 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 36,061 3 36,061 3
99-01 1,976,558 0 81,603 4 81,603 4
00-02 1,867,212 0 73,369 4 73,369 4
01-03 1,887,423 0 97,886 5 97,886 5
02-04 4,476,870 121,680 3 60,612 1 61,069- 1 -
03-05 5,525,387 455,207 8 184,315 3 270,892- 5 -
04-06 7,198,523 431,175 6 307,213 4 123,963- 2 -
05-07 5,733,543 777,708 14 393,603 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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-81
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 5,145,682 1,698,092 33 149,643 3 1,548,449- 30 -
13-15 6,157,044 1,991,046 32 159,345 3 1,831,702- 30 -
14-16 6,718,653 2,269,812 34 135,424 2 2,134,388- 32 -
15-17 7,129,404 2,471,282 35 166,750 2 2,304,532- 32 -
16-18 7,086,131 2,658,481 38 258,318 4 2,400,163- 34 -
17-19 7,116,849 2,689,467 38 189,220 3 2,500,247- 35 -
18-20 6,819,223 2,848,471 42 257,537 4 2,590,934- 38 -

FIVE-YEAR AVERAGE
16-20 6,839,399 2,766,857 40 230,844 3 2,536,013- 37 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-82
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

SUMMARY OF BOOK SALVAGE

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 -
1996 203,991 178,426 87 5,159 3 173,268 - 85 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-83
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

SUMMARY OF BOOK SALVAGE

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 - 50 -
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 -
2016 501,877 251,839 50 41,382 8 210,457 - 42 -
2017 522,313 319,536 61 741 0 318,796 - 61 -
2018 601,706 176,703 29 10,339 2 166,364 - 28 -
2019 559,291 251,758 45 28,842 5 222,916 - 40 -
2020 529,624 343,609 65 1,046 0 342,563 - 65 -

TOTAL 13,980,837 8,006,970 57 2,243,212 16 5,763,757 - 41 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-84
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 123,387 33,867 27 23,410 19 10,457- 8 -
69-71 134,266 40,397 30 22,472 17 17,925- 13 -
70-72 150,389 47,698 32 24,348 16 23,350- 16 -
71-73 167,643 59,685 36 35,573 21 24,112- 14 -
72-74 184,310 72,254 39 44,306 24 27,948- 15 -
73-75 197,716 84,027 42 56,863 29 27,164- 14 -
74-76 203,507 90,507 44 59,462 29 31,044- 15 -
75-77 202,116 92,079 46 63,788 32 28,291- 14 -
76-78 200,529 95,099 47 63,603 32 31,496- 16 -
77-79 197,342 97,937 50 65,606 33 32,332- 16 -
78-80 182,728 103,079 56 67,815 37 35,264- 19 -
79-81 167,423 101,327 61 64,133 38 37,195- 22 -
80-82 154,700 112,127 72 54,683 35 57,444- 37 -
81-83 147,656 115,852 78 48,733 33 67,119- 45 -
82-84 144,164 126,680 88 45,603 32 81,076- 56 -
83-85 149,665 119,781 80 44,690 30 75,091- 50 -
84-86 146,591 114,767 78 34,860 24 79,907- 55 -
85-87 153,190 107,657 70 28,097 18 79,560- 52 -
86-88 167,146 111,060 66 27,329 16 83,731- 50 -
87-89 180,583 121,449 67 31,969 18 89,480- 50 -
88-90 187,634 120,174 64 39,184 21 80,990- 43 -
89-91 187,851 128,219 68 37,467 20 90,752- 48 -
90-92 184,274 133,511 72 31,631 17 101,879- 55 -
91-93 182,113 144,244 79 23,465 13 120,779- 66 -
92-94 181,875 148,184 81 18,657 10 129,526- 71 -
93-95 204,429 155,349 76 16,628 8 138,722- 68 -
94-96 211,708 169,159 80 11,687 6 157,473- 74 -
95-97 208,370 152,910 73 6,438 3 146,472- 70 -
96-98 136,837 103,240 75 6,489 5 96,751- 71 -
97-99 110,455 76,615 69 9,270 8 67,345- 61 -
98-00 114,512 71,848 63 15,580 14 56,268- 49 -
99-01 213,746 101,630 48 63,354 30 38,276- 18 -
00-02 235,274 106,057 45 66,394 28 39,663- 17 -
01-03 244,462 118,617 49 85,120 35 33,496- 14 -
02-04 208,297 144,203 69 43,076 21 101,127- 49 -
03-05 264,786 169,236 64 44,859 17 124,376- 47 -
04-06 315,030 196,965 63 29,200 9 167,765- 53 -
05-07 398,953 237,354 59 52,008 13 185,346- 46 -
06-08 422,856 257,124 61 67,036 16 190,088- 45 -
07-09 386,308 267,162 69 69,023 18 198,139- 51 -
08-10 331,513 225,449 68 49,872 15 175,577- 53 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-85
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 318,517 215,903 68 14,640 5 201,262- 63 -
13-15 333,060 235,632 71 18,863 6 216,768- 65 -
14-16 401,631 249,425 62 22,861 6 226,564- 56 -
15-17 455,524 260,850 57 19,176 4 241,674- 53 -
16-18 541,965 249,360 46 17,487 3 231,872- 43 -
17-19 561,104 249,332 44 13,307 2 236,025- 42 -
18-20 563,540 257,357 46 13,409 2 243,948- 43 -

FIVE-YEAR AVERAGE
16-20 542,962 268,689 49 16,470 3 252,219- 46 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-86
IDAHO POWER COMPANY
ACCOUNT 370.00 METERS
SUMMARY OF BOOK SALVAGE
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-87
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

SUMMARY OF BOOK SALVAGE

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 62,294 12,322 20 260,537 418 248,215 398
2011 120,883 488,840 404 72,046 60 416,794 - 345 -
2012 75,016 574,055 765 65,249 87 508,806 - 678 -
2013 117,764 367,090 312 38,496 33 328,594 - 279 -
2014 162,528 97,427 60 26,714 16 70,713 - 44 -
2015 58,715 27,152 46 4,871 8 22,281 - 38 -
2016 244,497 115,486 - 47 - 7,031 - 3 - 108,456 44
2017 425,345 295,036 69 19,640 5 275,396 - 65 -
2018 608,983 209,115 34 1,973 0 207,142 - 34 -
2019 370,701 2,276 - 1 - 669 0 2,945 1
2020 160,900 60,653 - 38 - 2,832 - 2 - 57,821 36

TOTAL 25,044,395 2,597,322 10 1,089,838 4 1,507,483 - 6 -

THREE-YEAR MOVING AVERAGES
54-56 72,812 0 3,525 5 3,525 5
55-57 72,880 0 4,374 6 4,374 6
56-58 75,355 0 4,687 6 4,687 6
57-59 39,614 0 3,611 9 3,611 9
58-60 41,624 0 3,186 8 3,186 8
59-61 52,517 0 2,697 5 2,697 5
60-62 76,442 0 2,461 3 2,461 3
61-63 89,512 0 1,896 2 1,896 2
62-64 102,785 0 1,770 2 1,770 2
63-65 108,936 0 1,651 2 1,651 2
64-66 119,211 0 1,861 2 1,861 2
65-67 122,709 0 1,785 1 1,785 1
66-68 110,252 0 1,753 2 1,753 2
67-69 101,973 0 3,480 3 3,480 3
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-88
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 84,175 0 3,339 4 3,339 4
69-71 79,732 0 2,802 4 2,802 4
70-72 81,886 0 1,213 1 1,213 1
71-73 92,355 0 1,301 1 1,301 1
72-74 104,582 0 3,607 3 3,607 3
73-75 116,848 0 3,511 3 3,511 3
74-76 124,625 0 3,590 3 3,590 3
75-77 137,108 0 1,295 1 1,295 1
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
08-10 336,646 87,851 26 153,890 46 66,039 20
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-89
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
09-11 105,580 189,794 180 129,408 123 60,385 - 57 -
10-12 86,064 358,406 416 132,611 154 225,795 - 262 -
11-13 104,555 476,661 456 58,597 56 418,065 - 400 -
12-14 118,436 346,190 292 43,486 37 302,704 - 256 -
13-15 113,002 163,890 145 23,360 21 140,529 - 124 -
14-16 155,246 3,031 2 8,185 5 5,154 3
15-17 242,852 68,901 28 5,827 2 63,074 - 26 -
16-18 426,275 129,555 30 4,861 1 124,694 - 29 -
17-19 468,343 167,292 36 7,427 2 159,864 - 34 -
18-20 380,195 48,729 13 63 - 0 48,792 - 13 -

FIVE-YEAR AVERAGE
16-20 362,085 65,147 18 2,484 1 62,663 - 17 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-90
IDAHO POWER COMPANY

ACCOUNT 370.10 METERS - AMI

SUMMARY OF BOOK SALVAGE

2007 182,686 0 0 0
2008 156,316 4,010 3 1,091 1 2,919 - 2 -
2009 142 1,415 995 458 322 957 - 673 -
2010 169 0 0 0
2011 654,229 0 23,941 4 23,941 4
2012 884,163 0 19,026 - 2 - 19,026 - 2 -
2013 491,214 0 10,574 2 10,574 2
2014 218,769 0 18,040 8 18,040 8
2015 400 0 1 - 0 1 - 0
2016 4,040,417 0 3,765 0 3,765 0
2017 2,170,748 0 15,039 1 15,039 1
2018 2,815,225 88,513 3 2,043 - 0 90,555 - 3 -
2019 2,806,234 288,570 10 2,014 - 0 290,584 - 10 -
2020 2,672,845 699,260 26 16,138 - 1 - 715,398 - 27 -

TOTAL 17,093,558 1,081,767 6 33,687 0 1,048,080 - 6 -

THREE-YEAR MOVING AVERAGES
07-09 113,048 1,808 2 516 0 1,292- 1 -
08-10 52,209 1,808 3 516 1 1,292- 2 -
09-11 218,180 472 0 8,133 4 7,661 4
10-12 512,854 0 1,638 0 1,638 0
11-13 676,536 0 5,163 1 5,163 1
12-14 531,382 0 3,196 1 3,196 1
13-15 236,794 0 9,538 4 9,538 4
14-16 1,419,862 0 7,268 1 7,268 1
15-17 2,070,522 0 6,268 0 6,268 0
16-18 3,008,797 29,504 1 5,587 0 23,917- 1 -
17-19 2,597,403 125,694 5 3,661 0 122,033- 5 -
18-20 2,764,768 358,781 13 6,732 - 0 365,513- 13 -

FIVE-YEAR AVERAGE
16-20 2,901,094 215,268 7 278 - 0 215,547- 7 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-91
IDAHO POWER COMPANY

ACCOUNT 371.20 INSTALLATIONS ON CUSTOMERS' PREMISES

SUMMARY OF BOOK SALVAGE

2007 41,007 28,010 68 9,855 24 18,156 - 44 -
2008 30,286 49,163 162 18,467 61 30,696 - 101 -
2009 56,714 47,771 84 7,900 14 39,871 - 70 -
2010 82,444 38,111 46 9,334 11 28,777 - 35 -
2011 67,326 64,294 95 12,050 18 52,244 - 78 -
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 54,403 45,963 84 5,570 10 40,392 - 74 -
2015 71,859 51,351 71 2,309 3 49,042 - 68 -
2016 65,280 44,094 68 52- 0 44,146 - 68 -
2017 46,362 32,977 71 626- 1 - 33,603 - 72 -
2018 53,928 45,060 84 1,051 2 44,009 - 82 -
2019 67,155 42,507 63 256- 0 42,762 - 64 -
2020 110,845 33,782 30 838- 1 - 34,620 - 31 -

TOTAL 877,907 665,845 76 80,313 9 585,532 - 67 -

THREE-YEAR MOVING AVERAGES
07-09 42,669 41,648 98 12,074 28 29,574- 69 -
08-10 56,482 45,015 80 11,900 21 33,115- 59 -
09-11 68,828 50,058 73 9,761 14 40,297- 59 -
10-12 68,537 63,354 92 10,232 15 53,122- 78 -
11-13 65,874 69,019 105 9,200 14 59,819- 91 -
12-14 61,567 62,909 102 7,040 11 55,869- 91 -
13-15 66,906 50,807 76 4,706 7 46,101- 69 -
14-16 63,848 47,136 74 2,609 4 44,527- 70 -
15-17 61,167 42,807 70 544 1 42,264- 69 -
16-18 55,190 40,710 74 124 0 40,586- 74 -
17-19 55,815 40,181 72 56 0 40,125- 72 -
18-20 77,309 40,449 52 14 - 0 40,464- 52 -

FIVE-YEAR AVERAGE
16-20 68,714 39,684 58 144 - 0 39,828- 58 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-92
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

SUMMARY OF BOOK SALVAGE

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 -
1996 76,995 23,662 31 4,484 6 19,177 - 25 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-93
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

SUMMARY OF BOOK SALVAGE

1997 64,358 21,977 34 996 2 20,981 - 33 -
1998 6,482 28,668 442 2,591 40 26,077 - 402 -
1999 29,816 16,950 57 2,141 7 14,809 - 50 -
2000 30,889 12,318 40 2,793 9 9,526 - 31 -
2001 68,110 49,640 73 41,971 62 7,669 - 11 -
2002 80,005 15,538 19 7,829 10 7,710 - 10 -
2003 59,693 26,139 44 30,708- 51 - 56,847 - 95 -
2004 44,694 35,221 79 6,697 15 28,524 - 64 -
2005 70,098 33,684 48 4,781 7 28,903 - 41 -
2006 63,807 81,515 128 22,618 35 58,897 - 92 -
2007 74,757 39,181 52 8,194 11 30,987 - 41 -
2008 57,435 32,409 56 13,799 24 18,610 - 32 -
2009 43,059 21,036 49 1,661 4 19,376 - 45 -
2010 46,865 50,614 108 6,156 13 44,458 - 95 -
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 50 509 1 24,699 - 49 -
2016 120,505 17,295 14 94- 0 17,388 - 14 -
2017 49,275 20,931 42 886 2 20,045 - 41 -
2018 53,934 24,447 45 404 1 24,043 - 45 -
2019 37,911 25,274 67 14 0 25,260 - 67 -
2020 302,858 563,759 186 5,552- 2 - 569,311 - 188 -

TOTAL 4,465,180 2,010,037 45 339,494 8 1,670,543 - 37 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-94
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
68-70 37,743 8,809 23 5,429 14 3,380 - 9 -
69-71 44,868 10,529 23 4,614 10 5,915 - 13 -
70-72 51,950 10,954 21 3,894 7 7,060 - 14 -
71-73 57,792 12,708 22 4,044 7 8,664 - 15 -
72-74 57,355 13,456 23 2,304 4 11,152 - 19 -
73-75 62,245 15,241 24 1,286 2 13,955 - 22 -
74-76 61,680 15,910 26 227 0 15,683 - 25 -
75-77 58,439 14,824 25 767 1 14,057 - 24 -
76-78 48,365 13,590 28 2,942 6 10,648 - 22 -
77-79 41,428 10,787 26 3,661 9 7,126 - 17 -
78-80 31,790 11,480 36 4,930 16 6,550 - 21 -
79-81 32,076 14,119 44 4,716 15 9,403 - 29 -
80-82 88,954 39,466 44 10,000 11 29,465 - 33 -
81-83 225,398 76,382 34 14,021 6 62,361 - 28 -
82-84 378,458 96,057 25 17,571 5 78,486 - 21 -
83-85 393,687 95,852 24 16,280 4 79,572 - 20 -
84-86 323,654 69,852 22 12,589 4 57,263 - 18 -
85-87 184,501 46,921 25 9,491 5 37,430 - 20 -
86-88 110,092 23,388 21 6,342 6 17,046 - 15 -
87-89 42,465 11,235 26 7,514 18 3,721 - 9 -
88-90 26,613 11,271 42 7,017 26 4,254 - 16 -
89-91 32,130 14,438 45 6,968 22 7,471 - 23 -
90-92 35,486 16,156 46 5,292 15 10,864 - 31 -
91-93 30,538 18,397 60 4,872 16 13,525 - 44 -
92-94 33,211 16,973 51 5,430 16 11,543 - 35 -
93-95 41,139 17,991 44 6,060 15 11,931 - 29 -
94-96 57,694 19,421 34 6,059 11 13,362 - 23 -
95-97 65,116 21,462 33 4,320 7 17,142 - 26 -
96-98 49,278 24,769 50 2,691 5 22,078 - 45 -
97-99 33,552 22,532 67 1,910 6 20,622 - 61 -
98-00 22,396 19,312 86 2,508 11 16,804 - 75 -
99-01 42,938 26,303 61 15,635 36 10,668 - 25 -
00-02 59,668 25,832 43 17,531 29 8,301 - 14 -
01-03 69,269 30,439 44 6,364 9 24,075 - 35 -
02-04 61,464 25,633 42 5,394- 9 - 31,027 - 50 -
03-05 58,162 31,681 54 6,410- 11 - 38,091 - 65 -
04-06 59,533 50,140 84 11,365 19 38,775 - 65 -
05-07 69,554 51,460 74 11,864 17 39,596 - 57 -
06-08 65,333 51,035 78 14,870 23 36,165 - 55 -
07-09 58,417 30,875 53 7,885 13 22,991 - 39 -
08-10 49,120 34,686 71 7,205 15 27,481 - 56 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-95
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
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 -
12-14 35,669 17,955 50 1,580 4 16,375 - 46 -
13-15 45,829 18,472 40 1,167 3 17,305 - 38 -
14-16 73,210 19,819 27 52 0 19,767 - 27 -
15-17 73,539 21,145 29 434 1 20,711 - 28 -
16-18 74,571 20,891 28 399 1 20,492 - 27 -
17-19 47,040 23,551 50 435 1 23,116 - 49 -
18-20 131,567 204,493 155 1,711- 1 - 206,205 - 157 -

FIVE-YEAR AVERAGE
16-20 112,897 130,341 115 868- 1 - 131,209 - 116 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-96
IDAHO POWER COMPANY
ACCOUNTS 390.11 AND 390.12 STRUCTURES AND IMPROVEMENTS
SUMMARY OF BOOK SALVAGE
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-97
IDAHO POWER COMPANY

ACCOUNTS 390.11 AND 390.12 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

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 516,445 124,400 24 151,060 29 26,660 5
2008 422,643 127,364 30 674 0 126,690 - 30 -
2009 320,175 46,133 14 212 0 45,920 - 14 -
2010 658,555 54,848 8 876 0 53,972 - 8 -
2011 174,285 43,011 25 41,443 24 1,569 - 1 -
2012 250,021 37,121 15 252 0 36,869 - 15 -
2013 221,590 298,860 135 4,922 2 293,938 - 133 -
2014 585,872 20,158 3 18,016 3 2,142 - 0
2015 2,215,597 438,843 20 244 0 438,599 - 20 -
2016 211,661 51,900 25 9 - 0 51,910 - 25 -
2017 850,457 245,596 29 19,849 - 2 - 265,445 - 31 -
2018 160,419 545,374 340 3,497 2 541,877 - 338 -
2019 792,670 780,533 98 47 0 780,486 - 98 -
2020 652,124 297,325 46 385 - 0 297,710 - 46 -

TOTAL 15,513,065 3,837,955 25 983,379 6 2,854,576 - 18 -

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 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-98
IDAHO POWER COMPANY

ACCOUNTS 390.11 AND 390.12 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
82-84 75,565 32,518 43 810 1 31,708 - 42 -
83-85 131,283 26,817 20 943 1 25,874 - 20 -
84-86 162,014 20,179 12 32,267 20 12,088 7
85-87 174,656 15,345 9 41,548 24 26,203 15
86-88 115,729 5,517 5 41,270 36 35,753 31
87-89 57,971 5,077 9 9,281 16 4,205 7
88-90 137,706 15,643 11 2,500 2 13,143 - 10 -
89-91 152,074 31,200 21 3,392 2 27,809 - 18 -
90-92 213,818 39,057 18 40,608 19 1,551 1
91-93 427,478 126,414 30 83,059 19 43,355 - 10 -
92-94 441,218 175,621 40 83,833 19 91,789 - 21 -
93-95 499,720 169,558 34 46,617 9 122,941 - 25 -
94-96 355,190 110,806 31 43,175 12 67,631 - 19 -
95-97 380,199 77,084 20 41,510 11 35,574 - 9 -
96-98 276,033 62,829 23 41,510 15 21,318 - 8 -
97-99 314,897 19,089 - 6 - 42 0 19,131 6
98-00 514,544 171,765 - 33 - 131 0 171,896 33
99-01 546,518 145,385 - 27 - 51,566 9 196,951 36
00-02 502,087 113,849 - 23 - 51,446 10 165,295 33
01-03 273,193 6,268 2 297 0 5,971 - 2 -
02-04 349,372 11,530 3 16,716 - 5 - 28,246 - 8 -
03-05 246,685 40,818 17 16,623 - 7 - 57,441 - 23 -
04-06 301,060 49,506 16 34,556 11 14,950 - 5 -
05-07 342,530 69,646 20 50,487 15 19,159 - 6 -
06-08 406,141 94,022 23 50,697 12 43,325 - 11 -
07-09 419,754 99,299 24 50,649 12 48,650 - 12 -
08-10 467,124 76,115 16 587 0 75,527 - 16 -
09-11 384,338 47,997 12 14,177 4 33,820 - 9 -
10-12 360,954 44,993 12 14,190 4 30,803 - 9 -
11-13 215,299 126,331 59 15,539 7 110,792 - 51 -
12-14 352,494 118,713 34 7,730 2 110,983 - 31 -
13-15 1,007,687 252,620 25 7,727 1 244,893 - 24 -
14-16 1,004,377 170,300 17 6,083 1 164,217 - 16 -
15-17 1,092,571 245,446 22 6,538 - 1 - 251,985 - 23 -
16-18 407,512 280,957 69 5,454 - 1 - 286,411 - 70 -
17-19 601,182 523,834 87 5,435 - 1 - 529,269 - 88 -
18-20 535,071 541,077 101 1,053 0 540,024 - 101 -

FIVE-YEAR AVERAGE
16-20 533,466 384,146 72 3,340 - 1 - 387,485 - 73 -
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-99
IDAHO POWER COMPANY

ACCOUNTS 392.10, 392.40, 392.50, 392.60, 392.70 AND 392.90 TRANSPORTATION
EQUIPMENT

SUMMARY OF BOOK SALVAGE

1961 214,111 1,608 1 78,335 37 76,727 36
1962 263,335 1,604 1 66,275 25 64,671 25
1963 238,960 1,251 1 53,236 22 51,985 22
1964 171,926 578 0 32,927 19 32,349 19
1965 252,034 643 0 50,683 20 50,040 20
1966 272,737 440 0 54,559 20 54,119 20
1967 251,879 885 0 38,535 15 37,650 15
1968 337,710 167 0 87,872 26 87,705 26
1969 401,876 133 0 73,593 18 73,460 18
1970 290,737 232 0 58,010 20 57,778 20
1971 279,864 0 58,194 21 58,194 21
1972 281,338 0 98,158 35 98,158 35
1973 162,481 126 0 27,392 17 27,266 17
1974 301,766 0 45,218 15 45,218 15
1975 140,915 0 30,886 22 30,886 22
1976 450,870 136 0 99,057 22 98,921 22
1977 345,928 0 67,481 20 67,481 20
1978 725,993 0 203,237 28 203,237 28
1979 520,202 5,848 1 204,039 39 198,191 38
1980 547,462 4,513 1 157,745 29 153,232 28
1981 609,544 13,789 2 167,979 28 154,190 25
1982 1,016,358 27,573 3 335,420 33 307,847 30
1983 1,132,187 45,008 4 312,581 28 267,573 24
1984 545,751 24,500 4 165,390 30 140,890 26
1985 1,311,231 43,512 3 319,916 24 276,404 21
1986 1,561,767 44,320 3 504,934 32 460,614 29
1987 944,640 96 0 399,550 42 399,454 42
1988 1,228,938 20,923 2 299,144 24 278,221 23
1989 765,664 0 283,837 37 283,837 37
1990 1,769,465 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
2002 1,695,448 0 256,174 15 256,174 15
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-100
IDAHO POWER COMPANY

ACCOUNTS 392.10, 392.40, 392.50, 392.60, 392.70 AND 392.90 TRANSPORTATION
EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 0 356,274 6 356,274 6
2016 3,817,494 0 670,709 18 670,709 18
2017 4,030,711 79 0 528,632 13 528,554 13
2018 3,597,458 0 275,726 8 275,726 8
2019 3,959,610 0 649,806 16 649,806 16
2020 3,752,829 31,161 1 778,298 21 747,138 20

TOTAL 83,569,190 304,712 0 15,987,750 19 15,683,038 19

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-101
IDAHO POWER COMPANY

ACCOUNTS 392.10, 392.40, 392.50, 392.60, 392.70 AND 392.90 TRANSPORTATION
EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
80-82 724,455 15,292 2 220,381 30 205,090 28
81-83 919,363 28,790 3 271,993 30 243,203 26
82-84 898,099 32,360 4 271,130 30 238,770 27
83-85 996,390 37,673 4 265,962 27 228,289 23
84-86 1,139,583 37,444 3 330,080 29 292,636 26
85-87 1,272,546 29,309 2 408,133 32 378,824 30
86-88 1,245,115 21,780 2 401,209 32 379,430 30
87-89 979,747 7,006 1 327,510 33 320,504 33
88-90 1,254,689 17,571 1 324,990 26 307,419 25
89-91 1,284,351 16,807 1 319,456 25 302,649 24
90-92 1,560,739 22,763 1 341,575 22 318,812 20
91-93 1,425,993 12,167 1 324,535 23 312,368 22
92-94 1,623,160 7,756 0 404,071 25 396,315 24
93-95 1,741,463 12,989 1 287,803 17 274,814 16
94-96 1,730,617 12,756 1 359,312 21 346,556 20
95-97 1,542,088 15,462 1 310,359 20 294,897 19
96-98 1,488,190 4,247 0 431,577 29 427,330 29
97-99 1,603,596 4,436 0 480,550 30 476,114 30
98-00 1,617,623 67 - 0 431,415 27 431,483 27
99-01 1,677,275 15,708 - 1 - 434,850 26 450,558 27
00-02 1,682,788 15,664 - 1 - 286,137 17 301,801 18
01-03 1,713,285 15,667 - 1 - 284,580 17 300,246 18
02-04 1,446,735 0 262,864 18 262,864 18
03-05 1,256,201 17 0 236,054 19 236,037 19
04-06 1,358,998 17 0 264,728 19 264,711 19
05-07 1,300,021 4 0 246,759 19 246,755 19
06-08 2,411,827 12 - 0 315,558 13 315,570 13
07-09 2,510,097 12,446 - 0 280,466 11 292,912 12
08-10 2,750,343 12,433 - 0 273,478 10 285,912 10
09-11 1,840,861 12,433 - 1 - 239,901 13 252,334 14
10-12 1,684,816 0 256,390 15 256,390 15
11-13 2,225,384 0 348,981 16 348,981 16
12-14 1,723,504 0 411,998 24 411,998 24
13-15 3,201,765 0 446,613 14 446,613 14
14-16 3,363,311 0 499,147 15 499,147 15
15-17 4,631,821 26 0 518,538 11 518,512 11
16-18 3,815,221 26 0 491,689 13 491,663 13
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-102
IDAHO POWER COMPANY

ACCOUNTS 392.10, 392.40, 392.50, 392.60, 392.70 AND 392.90 TRANSPORTATION
EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
17-19 3,862,593 26 0 484,721 13 484,695 13
18-20 3,769,966 10,387 0 567,943 15 557,556 15

FIVE-YEAR AVERAGE
16-20 3,831,620 6,248 0 580,634 15 574,386 15
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-103
IDAHO POWER COMPANY

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - AIRCRAFT

SUMMARY OF BOOK SALVAGE

2014 95,000 0 0 0
2015 535,472 0 260,000 49 260,000 49
2016
2017
2018
2019
2020

TOTAL 630,472 0 260,000 41 260,000 41

THREE-YEAR MOVING AVERAGES
14-16 210,157 0 86,667 41 86,667 41
15-17 178,491 0 86,667 49 86,667 49
16-18
17-19
18-20

FIVE-YEAR AVERAGE
16-20
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-104
IDAHO POWER COMPANY

ACCOUNT 396.00 POWER OPERATED EQUIPMENT

SUMMARY OF BOOK SALVAGE

1961 3,673 136 4 301 8 165 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 8,311 42 8,311 42
1974 13,312 0 0 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 0 945 11 923 11
1980 37,404 0 6,024 16 6,024 16
1981 61,144 782 1 18,340 30 17,558 29
1982 35,013 0 16,570 47 16,570 47
1983 75,704 0 40,420 53 40,420 53
1984 61,046 0 46,425 76 46,425 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 0 129,383 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 849,429 139 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
2003 279,842 0 58,006 21 58,006 21
2004 27,567 0 12,420 45 12,420 45
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-105
IDAHO POWER COMPANY

ACCOUNT 396.00 POWER OPERATED EQUIPMENT

SUMMARY OF BOOK SALVAGE

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 130,356 0 4,701 4 4,701 4
2012 34,346 0 26,811 78 26,811 78
2013 376,030 0 22,012 6 22,012 6
2014 652,596 0 79,976 12 79,976 12
2015 126,710 0 155,736 123 155,736 123
2016 609,100 0 15,962 3 15,962 3
2017 68,496 0 127,207 186 127,207 186
2018 76,867 0 12,730 17 12,730 17
2019 922,146 0 25,635 3 25,635 3
2020 696,669 0 236,665 34 236,665 34

TOTAL 9,871,112 7,527 0 2,949,400 30 2,941,873 30

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
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-106
IDAHO POWER COMPANY

ACCOUNT 396.00 POWER OPERATED EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
84-86 228,487 0 99,297 43 99,297 43
85-87 220,761 0 106,607 48 106,607 48
86-88 180,937 329 0 84,726 47 84,397 47
87-89 24,760 329 1 24,110 97 23,781 96
88-90 39,905 329 1 7,396 19 7,068 18
89-91 64,162 65 0 6,822 11 6,757 11
90-92 288,894 65 0 49,950 17 49,885 17
91-93 264,773 65 0 45,263 17 45,197 17
92-94 476,390 0 77,922 16 77,922 16
93-95 327,090 500 0 119,604 37 119,104 36
94-96 606,586 546 0 269,361 44 268,814 44
95-97 449,535 546 0 236,396 53 235,850 52
96-98 432,480 46 0 172,950 40 172,904 40
97-99 178,531 1,042 1 53,846 30 52,804 30
98-00 121,954 1,042 1 85,326 70 84,284 69
99-01 100,030 1,042 1 63,962 64 62,920 63
00-02 79,731 0 36,601 46 36,601 46
01-03 139,187 0 24,012 17 24,012 17
02-04 111,365 0 28,152 25 28,152 25
03-05 150,004 0 36,662 24 36,662 24
04-06 206,987 0 72,357 35 72,357 35
05-07 197,918 0 96,938 49 96,938 49
06-08 265,581 0 87,995 33 87,995 33
07-09 122,878 0 41,658 34 41,658 34
08-10 124,744 0 13,622 11 13,622 11
09-11 53,000 0 10,946 21 10,946 21
10-12 56,888 0 11,189 20 11,189 20
11-13 180,244 0 17,841 10 17,841 10
12-14 354,324 0 42,933 12 42,933 12
13-15 385,112 0 85,908 22 85,908 22
14-16 462,802 0 83,891 18 83,891 18
15-17 268,102 0 99,635 37 99,635 37
16-18 251,488 0 51,966 21 51,966 21
17-19 355,836 0 55,191 16 55,191 16
18-20 565,227 0 91,677 16 91,677 16

FIVE-YEAR AVERAGE
16-20 474,656 0 83,640 18 83,640 18

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020VIII-107
///Ͳ














3$57,;'(7$,/(''(35(&,$7,21
&$/&8/$7,216
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-1
IDAHO POWER COMPANY

ACCOUNT 303.00 MISCELLANEOUS INTANGIBLE PLANT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SOFTWARE (5-YEAR)
SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2015 111,702.77 111,703 111,703
2016 480,503.87 432,453 480,504
2017 321,923.08 225,346 321,923
2018 504,052.49 252,026 504,052
2019 497,701.85 149,311 480,905 16,797 3.50 4,799
2020 1,649,228.94 164,923 531,189 1,118,040 4.50 248,453

3,565,113.00 1,335,762 2,430,276 1,134,837 253,252

SOFTWARE (10-YEAR)
SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. 0

2014 54,354.59 35,330 54,355
2015 902,131.43 496,172 902,131
2016 1,312,569.26 590,656 1,075,495 237,074 5.50 43,104
2017 7,488,001.04 2,620,800 4,772,081 2,715,920 6.50 417,834
2018 10,328,051.46 2,582,013 4,701,455 5,626,596 7.50 750,213
2019 7,460,748.98 1,119,112 2,037,734 5,423,015 8.50 638,002
2020 6,327,092.01 316,355 576,035 5,751,057 9.50 605,374

33,872,948.77 7,760,438 14,119,286 19,753,663 2,454,527

37,438,061.77 9,096,200 16,549,562 20,888,500 2,707,779

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.7 7.23
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-2
IDAHO POWER COMPANY

ACCOUNT 303.80 MISCELLANEOUS INTANGIBLE PLANT - SPECTRUM

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 30-SQUARE
NET SALVAGE PERCENT.. 0

2019 3,557,837.65 177,892 133,749 3,424,089 28.50 120,143

3,557,837.65 177,892 133,749 3,424,089 120,143

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.5 3.38
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-3
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -10

1977 113.20 85 107 18 19.42 1
1983 719,907.00 514,282 644,440 147,458 19.52 7,554
1984 2,687.50 1,902 2,383 573 19.54 29
1991 3,103.17 2,026 2,539 875 19.63 45
1993 21,965.67 13,931 17,457 6,705 19.66 341
1994 233,330.20 145,682 182,552 74,111 19.67 3,768
1995 119,276.95 73,245 91,782 39,422 19.68 2,003
1996 38,242.52 23,069 28,907 13,159 19.69 668
2004 20,724.82 10,264 12,862 9,936 19.77 503
2005 373,075.26 178,574 223,769 186,614 19.77 9,439
2008 18,444.70 7,774 9,741 10,548 19.80 533
2009 69,955.25 27,982 35,064 41,887 19.81 2,114
2012 17,459.62 5,705 7,149 12,057 19.83 608
2013 23,095.10 6,904 8,651 16,753 19.83 845
2016 1,051,563.63 211,830 265,441 891,279 19.85 44,901
2019 29,965.39 2,300 2,882 30,080 19.86 1,515

2,742,909.98 1,225,555 1,535,726 1,481,475 74,867

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 803,959.31 337,974 419,086 465,269 43.86 10,608
1997 10,264.94 3,807 4,721 6,571 44.25 148

814,224.25 341,781 423,807 471,840 10,756

NIAGARA SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1966 347,159.36 255,055 252,839 233,184 44.68 5,219
1973 4,712.29 3,208 3,180 3,417 46.10 74
1984 5,342.93 3,116 3,089 4,391 47.88 92
1985 1,218.50 699 693 1,013 48.02 21
1987 92,768.30 51,300 50,854 79,021 48.28 1,637
1988 21,445.88 11,633 11,532 18,492 48.41 382
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-4
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

NIAGARA SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1989 19,519.48 10,381 10,291 17,036 48.53 351
1990 7,270.29 3,786 3,753 6,425 48.65 132
1992 79,609.82 39,668 39,323 72,130 48.88 1,476
1993 42,047.74 20,453 20,275 38,592 49.00 788
1994 3,298,087.41 1,565,226 1,551,625 3,065,697 49.10 62,438
1995 10,766.67 4,977 4,934 10,140 49.21 206
1996 25,776.60 11,594 11,493 24,594 49.31 499
1997 29,380.42 12,835 12,723 28,409 49.41 575
1998 135,566.38 57,428 56,929 132,864 49.51 2,684
1999 92,972.80 38,130 37,799 92,363 49.60 1,862
2000 50,339.32 19,940 19,767 50,708 49.70 1,020
2001 158,280.00 60,488 59,962 161,630 49.78 3,247
2002 25,910.60 9,518 9,435 26,840 49.87 538
2004 92,848.31 31,284 31,012 98,975 50.04 1,978
2005 18,199.62 5,842 5,791 19,688 50.12 393
2006 21,549.30 6,569 6,512 23,657 50.19 471
2007 68,162.76 19,619 19,449 75,979 50.27 1,511
2008 324.63 88 87 367 50.34 7
2010 339,303.16 79,524 78,833 396,191 50.48 7,848
2011 15,699.66 3,381 3,352 18,628 50.55 369
2012 5,386.43 1,056 1,047 6,494 50.61 128
2013 13,432,121.72 2,359,084 2,338,585 16,466,386 50.68 324,909
2014 12,931.77 2,000 1,983 16,122 50.74 318
2015 39,278.73 5,231 5,186 49,805 50.80 980
2016 28,357.47 3,141 3,114 36,587 50.86 719
2017 11,688.03 1,027 1,018 15,345 50.91 301
2018 184,405.88 11,749 11,647 246,521 50.97 4,837
2019 284,431.99 11,078 10,982 387,223 51.02 7,590
2020 11,575,379.01 153,953 152,615 16,052,915 51.07 314,332

30,578,243.26 4,874,061 4,831,708 37,977,833 749,932

HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1956 338.56 276 357 124 42.18 3
1961 6,551.32 5,121 6,619 2,684 43.50 62
1986 1,057,202.02 603,959 780,627 720,600 48.15 14,966
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-5
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1991 34,886.84 18,031 23,305 26,234 48.77 538
1993 370.76 183 237 290 49.00 6
1994 103,683.30 49,910 64,509 82,721 49.10 1,685
1995 14,173.81 6,646 8,590 11,537 49.21 234
1996 147,882.56 67,465 87,200 122,794 49.31 2,490
1997 32,997.98 14,621 18,898 27,959 49.41 566
2004 4,474.72 1,529 1,976 4,378 50.04 87
2005 150,670.25 49,055 63,404 150,547 50.12 3,004
2006 51,601.83 15,955 20,622 52,653 50.19 1,049
2007 732,093.18 213,726 276,244 763,328 50.27 15,185
2008 1,256.80 345 446 1,339 50.34 27
2009 25,923.92 6,648 8,593 28,219 50.41 560
2010 19,110.20 4,543 5,872 21,265 50.48 421
2014 26,366.32 4,135 5,345 32,096 50.74 633
2015 80,545.65 10,879 14,061 100,314 50.80 1,975
2016 96,531.09 10,845 14,017 123,057 50.86 2,420
2020 57,623.04 777 1,004 80,820 51.07 1,583

2,644,284.15 1,084,649 1,401,926 2,352,957 47,494

RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1964 217,264.75 162,792 178,707 125,464 44.23 2,837
1965 44,005.23 32,653 35,845 25,762 44.46 579
1966 61,577.76 45,241 49,664 36,545 44.68 818
1968 14,074.71 10,131 11,121 8,583 45.11 190
1969 75,313.84 53,640 58,884 46,556 45.32 1,027
1970 575.88 406 446 361 45.52 8
1971 1,097.21 764 839 697 45.72 15
1972 166.16 114 125 107 45.91 2
1974 14,184.13 9,539 10,472 9,386 46.29 203
1975 18,470.46 12,268 13,467 12,391 46.47 267
1977 8,198.19 5,306 5,825 5,653 46.81 121
1980 43,311.42 26,889 29,518 31,118 47.29 658
1981 56,504.55 34,568 37,947 41,159 47.44 868
1983 32,227.78 19,105 20,973 24,146 47.74 506
1984 28,045.36 16,354 17,953 21,311 47.88 445
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-6
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1985 65,424.99 37,507 41,174 50,421 48.02 1,050
1987 11,997.95 6,635 7,284 9,513 48.28 197
1988 30,929.94 16,777 18,417 24,885 48.41 514
1989 2,404.83 1,279 1,404 1,963 48.53 40
1990 60,884.62 31,710 34,810 50,429 48.65 1,037
1991 1,300.17 663 728 1,092 48.77 22
1992 38,069.69 18,969 20,823 32,474 48.88 664
1993 33,772.12 16,428 18,034 29,247 49.00 597
1994 89,693.73 42,567 46,728 78,843 49.10 1,606
1995 170,076.80 78,623 86,309 151,798 49.21 3,085
1996 21,698.27 9,759 10,713 19,665 49.31 399
1997 54,946.23 24,003 26,350 50,575 49.41 1,024
1999 75,578.20 30,996 34,026 71,783 49.60 1,447
2000 9,999.49 3,961 4,348 9,651 49.70 194
2002 28,791.56 10,576 11,610 28,698 49.87 575
2003 30,889.54 10,883 11,947 31,298 49.96 626
2004 844,724.31 284,620 312,444 870,170 50.04 17,389
2005 19,675.06 6,316 6,933 20,612 50.12 411
2006 84,455.84 25,745 28,262 89,976 50.19 1,793
2007 110,099.39 31,689 34,787 119,352 50.27 2,374
2008 28.19 8 9 31 50.34 1
2009 4,951.25 1,252 1,374 5,557 50.41 110
2010 18,945.36 4,440 4,874 21,649 50.48 429
2011 14,322.72 3,085 3,387 16,665 50.55 330
2012 7,768.29 1,523 1,672 9,204 50.61 182
2014 15,402.70 2,382 2,615 18,949 50.74 373
2015 31,271.18 4,164 4,571 39,209 50.80 772
2016 23,840.56 2,641 2,899 30,478 50.86 599
2017 6,352,255.41 558,312 612,892 8,280,265 50.91 162,645
2018 8,347.50 532 584 11,102 50.97 218

8,877,563.32 1,697,815 1,863,793 10,564,796 209,247

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1924 22,337.73 18,853 22,611 2,184 25.03 87
1927 7,941.92 6,626 7,947 869 25.70 34
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-7
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1928 2,642.12 2,196 2,634 299 25.92 12
1929 506.13 419 503 59 26.13 2
1937 980.24 785 941 147 27.71 5
1938 49.01 39 47 8 27.88
1940 121.60 96 115 20 28.23 1
1941 1,193.12 939 1,126 198 28.40 7
1943 32.35 25 30 6 28.72
1950 430.79 325 390 88 29.72 3
1954 428.21 316 379 96 30.22 3
1956 9,941.64 7,255 8,701 2,334 30.44 77
1957 3,943.39 2,861 3,431 946 30.55 31
1960 91.40 65 78 23 30.86 1
1968 1,495.44 1,008 1,209 451 31.56 14
1969 416.70 279 335 128 31.64 4
1970 5,545.50 3,677 4,410 1,746 31.72 55
1971 117.97 78 94 37 31.79 1
1972 101.58 66 79 34 31.86 1
1978 11,122,779.95 6,844,410 8,208,733 4,137,553 32.25 128,296
1979 74,549.88 45,377 54,422 28,328 32.31 877
1982 3,844.73 2,260 2,710 1,557 32.47 48
1984 5,880.91 3,369 4,041 2,487 32.58 76
1986 71,287.08 39,715 47,632 31,497 32.68 964
1987 369.07 203 243 166 32.72 5
1989 14,997.39 7,976 9,566 7,081 32.81 216
1990 48,119.29 25,154 30,168 23,244 32.86 707
1991 2,555.83 1,313 1,575 1,262 32.90 38
1995 88,999.26 42,138 50,538 48,252 33.06 1,460
1997 47,081.04 21,254 25,491 26,769 33.13 808
1998 55,339.67 24,338 29,189 32,238 33.16 972
1999 33,194.32 14,197 17,027 19,819 33.20 597
2000 6,161.33 2,558 3,068 3,771 33.23 113
2002 47,830.45 18,605 22,314 30,778 33.29 925
2007 36,733.99 11,517 13,813 26,962 33.43 807
2009 0.01 0
2012 9,294.88 2,048 2,456 7,861 33.55 234
2014 171,748.38 30,390 36,448 154,193 33.59 4,590
2015 58,999.52 9,051 10,855 54,634 33.61 1,626
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-8
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

2018 52,028.14 3,917 4,698 53,053 33.67 1,576
2019 66,562.99 3,089 3,705 70,180 33.69 2,083
2020 5,989.42 95 114 6,534 33.70 194

12,082,664.37 7,198,882 8,633,863 4,777,894 147,550

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 5,266,639.90 3,773,708 5,071,779 1,722,186 43.25 39,819
1962 9,308.41 6,549 8,802 3,206 43.75 73
1963 6,272.71 4,373 5,877 2,215 43.99 50
1964 188.71 130 175 69 44.23 2
1965 132.36 90 121 50 44.46 1
1967 1,724.88 1,156 1,554 671 44.90 15
1969 296.17 194 261 121 45.32 3
1970 322.96 210 282 134 45.52 3
1971 1,705.46 1,095 1,472 728 45.72 16
1972 245.52 156 210 107 45.91 2
1973 22,221.61 13,938 18,732 9,934 46.10 215
1976 18,472.91 11,164 15,004 8,826 46.64 189
1978 327.00 192 258 164 46.97 3
1980 15,826,006.94 9,053,275 12,167,399 8,248,150 47.29 174,416
1982 4,501.05 2,498 3,357 2,449 47.59 51
1984 20,368.88 10,944 14,708 11,567 47.88 242
1985 573.66 303 407 333 48.02 7
1986 1,179.02 612 823 698 48.15 14
1987 546.52 278 374 331 48.28 7
1989 89,131.30 43,680 58,705 56,274 48.53 1,160
1990 150,060.52 72,013 96,784 96,794 48.65 1,990
1991 89,659.69 42,098 56,579 59,082 48.77 1,211
1992 99,676.30 45,764 61,506 67,077 48.88 1,372
1993 39,777.54 17,829 23,962 27,351 49.00 558
1994 7,323,966.36 3,202,749 4,304,423 5,143,494 49.10 104,755
1995 81,339.69 34,647 46,565 58,363 49.21 1,186
1996 124,115.41 51,438 69,132 90,977 49.31 1,845
1997 131,355.96 52,873 71,060 98,389 49.41 1,991
2001 40,556.50 14,281 19,193 33,125 49.78 665
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-9
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2004 20,295.99 6,301 8,468 17,713 50.04 354
2005 14,816.37 4,382 5,889 13,224 50.12 264
2006 8,203.29 2,304 3,097 7,486 50.19 149
2007 474,585.83 125,865 169,160 443,056 50.27 8,814
2008 680,521.00 169,666 228,027 649,845 50.34 12,909
2009 52,696.24 12,276 16,499 51,479 50.41 1,021
2010 132,137.84 28,536 38,352 132,106 50.48 2,617
2011 15,119.61 3,000 4,032 15,472 50.55 306
2012 463,946.53 83,801 112,627 485,864 50.61 9,600
2013 71,852.37 11,628 15,628 77,062 50.68 1,521
2014 118,315.05 16,858 22,657 129,970 50.74 2,561
2015 341,490.73 41,903 56,317 384,206 50.80 7,563
2016 428,642.07 43,749 58,798 494,151 50.86 9,716
2017 4,205,161.31 340,560 457,705 4,966,953 50.91 97,563
2018 2,776,558.86 163,006 219,076 3,362,685 50.97 65,974
2019 546,396.63 19,609 26,354 678,498 51.02 13,299
2020 190,869.87 2,339 3,144 243,079 51.07 4,760

39,892,283.53 17,534,020 23,565,330 27,895,716 570,852

BLISS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1950 280,912.71 243,655 250,851 41,298 13.00 3,177
1953 550.16 474 488 84 13.05 6
1955 18,407.81 15,776 16,242 2,902 13.08 222
1956 5,042.59 4,310 4,437 807 13.10 62
1957 183.55 156 161 30 13.11 2
1961 2,337.26 1,969 2,027 404 13.17 31
1965 208.17 173 178 38 13.22 3
1967 18,184.50 15,014 15,457 3,454 13.24 261
1968 1,540.47 1,267 1,304 298 13.25 22
1971 2,887.83 2,346 2,415 588 13.28 44
1972 123.83 100 103 26 13.29 2
1973 2,679.62 2,158 2,222 565 13.30 42
1976 4,622.38 3,668 3,776 1,031 13.32 77
1978 3,187.49 2,502 2,576 739 13.34 55
1979 734.84 573 590 174 13.35 13
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-10
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BLISS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1981 9,505.67 7,328 7,544 2,341 13.36 175
1982 23,109.14 17,697 18,220 5,814 13.37 435
1983 16,582.06 12,610 12,982 4,263 13.38 319
1984 17,832.87 13,466 13,864 4,682 13.38 350
1990 1,306.93 937 965 395 13.42 29
1991 8,760.40 6,215 6,399 2,712 13.43 202
1993 1,483.67 1,029 1,059 484 13.44 36
1994 77,740.62 53,271 54,844 26,006 13.44 1,935
1995 19,394.39 13,113 13,500 6,670 13.45 496
1996 43,320.84 28,890 29,743 15,310 13.45 1,138
1997 56,024.54 36,791 37,878 20,388 13.46 1,515
2001 28,951.99 17,692 18,215 11,896 13.47 883
2004 17,454.29 9,927 10,220 7,932 13.48 588
2007 52,708.55 27,245 28,050 26,767 13.49 1,984
2008 247,915.96 123,182 126,820 131,013 13.50 9,705
2009 72,164.69 34,312 35,325 39,726 13.50 2,943
2010 676.70 306 315 389 13.50 29
2011 6,097.31 2,602 2,679 3,662 13.51 271
2012 40,762.63 16,265 16,745 25,648 13.51 1,898
2014 11,594.90 3,893 4,008 8,051 13.51 596
2015 3,143.34 939 967 2,302 13.52 170
2016 106,650.09 27,513 28,326 82,591 13.52 6,109
2017 539,088.46 114,508 117,890 442,762 13.52 32,749
2018 13,905.64 2,242 2,308 12,154 13.52 899
2020 2,331,319.38 84,739 87,242 2,337,331 13.53 172,752

4,089,098.27 950,853 978,935 3,273,727 242,225

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 6,902,136.77 3,647,987 4,441,493 3,081,837 37.67 81,811
1984 173,999.08 90,659 110,379 79,280 37.74 2,101
1985 31,836.73 16,341 19,895 14,807 37.82 392
1986 22,887.38 11,566 14,082 10,865 37.89 287
1987 8,674.08 4,313 5,251 4,204 37.96 111
1991 16,620.91 7,691 9,364 8,753 38.21 229
1993 74,929.41 33,265 40,501 41,172 38.33 1,074
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-11
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1994 11,293.24 4,903 5,969 6,340 38.38 165
1995 33,224.61 14,090 17,155 19,060 38.44 496
1996 14,304.52 5,919 7,206 8,385 38.49 218
1997 11,447.66 4,614 5,618 6,860 38.54 178
2015 16,688.68 2,193 2,670 15,521 39.25 395
2016 10,209.02 1,121 1,365 9,763 39.28 249

7,328,252.09 3,844,662 4,680,948 3,306,847 87,706

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1937 33,539.09 31,293 33,874
1939 1,836.27 1,710 1,855
1940 125.60 117 127
1941 36.69 34 37
1960 230.44 209 233
1964 1,001.60 904 1,012
1967 13,539.80 12,158 13,675
1983 71,256.88 61,190 71,969
1986 2,400.92 2,036 2,425
1987 2,055.68 1,735 2,076
1989 15,582.33 13,020 15,738
1990 15,224.86 12,647 15,377
1993 18,324.53 14,939 18,508
1996 8,767.14 6,985 8,855
1997 9,356.87 7,390 53,921 44,471 -

193,278.70 166,367 239,682 44,471 -

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1967 1,186,658.76 875,353 923,427 761,629 44.90 16,963
1969 3,158.97 2,282 2,407 2,078 45.32 46
1970 427.57 306 323 284 45.52 6
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-12
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1975 2,464.98 1,661 1,752 1,748 46.47 38
1979 1,382.73 883 931 1,032 47.14 22
1985 158.22 92 97 128 48.02 3
1987 9,662.13 5,419 5,717 8,004 48.28 166
1988 21,020.36 11,565 12,200 17,649 48.41 365
1990 29,246.68 15,450 16,299 25,232 48.65 519
1991 20,572.14 10,633 11,217 17,995 48.77 369
1993 26,254.68 12,954 13,665 23,616 49.00 482
1994 42,900.00 20,651 21,785 39,133 49.10 797
1995 122,200.30 57,298 60,445 113,080 49.21 2,298
1996 46,587.03 21,253 22,420 43,733 49.31 887
1997 39,524.98 17,513 18,475 37,651 49.41 762
1998 90,758.11 38,995 41,137 87,740 49.51 1,772
2000 12,792.26 5,139 5,421 12,744 49.70 256
2002 11,247.19 4,191 4,421 11,550 49.87 232
2003 692,414.18 247,429 261,018 722,210 49.96 14,456
2005 1,060.55 345 364 1,142 50.12 23
2008 25,118.91 6,894 7,273 28,396 50.34 564
2010 83,427.56 19,833 20,922 97,545 50.48 1,932
2011 201,375.89 43,988 46,404 239,550 50.55 4,739
2012 33,824.99 6,725 7,094 40,937 50.61 809
2013 9,316.02 1,660 1,751 11,478 50.68 226
2015 42,717.50 5,770 6,087 54,572 50.80 1,074
2016 23,837.62 2,678 2,825 31,024 50.86 610
2017 186,749.43 16,648 17,562 247,622 50.91 4,864
2018 131,718.71 8,512 8,979 178,061 50.97 3,493
2020 711,511.90 9,598 10,125 1,000,222 51.07 19,585

3,810,090.35 1,471,718 1,552,544 3,857,784 78,358

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1919 36,025.40 32,385 37,106
1922 5,013.67 4,489 5,164
1929 220.72 196 227
1941 74.58 65 77
1945 45.36 39 47
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-13
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1946 316.80 272 326
1948 312,274.33 267,375 320,769 874 13.56 64
1949 1,634.79 1,397 1,676 8 13.58 1
1950 2,704.60 2,305 2,765 20 13.60 1
1951 2,014.70 1,713 2,055 20 13.62 1
1952 12,791.89 10,850 13,017 159 13.64 12
1954 1,975.41 1,667 2,000 35 13.68 3
1955 208.01 175 210 4 13.69
1956 1,195.24 1,003 1,203 28 13.71 2
1958 953.83 796 955 27 13.74 2
1961 799.35 661 793 30 13.79 2
1965 61.93 51 61 3 13.84
1966 392.26 319 383 21 13.86 2
1968 629.10 507 608 40 13.88 3
1969 92.34 74 89 6 13.89
1970 946.18 757 908 66 13.90 5
1971 9,864.56 7,855 9,424 737 13.91 53
1972 591.02 468 561 47 13.92 3
1974 3,177.79 2,495 2,993 280 13.94 20
1980 1,832.54 1,391 1,669 219 14.00 16
1982 9,558.82 7,158 8,587 1,258 14.01 90
1984 6,711.58 4,952 5,941 972 14.03 69
1985 525.00 384 461 80 14.04 6
1991 101,820.49 70,447 84,515 20,360 14.08 1,446
1993 5,944.02 4,018 4,820 1,302 14.09 92
1994 45,197.42 30,171 36,196 10,357 14.09 735
1997 14,389.30 9,193 11,029 3,792 14.11 269
1998 16,139.85 10,144 12,170 4,454 14.11 316
2008 134,909.38 64,759 77,691 61,266 14.15 4,330
2009 21,825.50 10,007 12,005 10,475 14.16 740
2011 12,876.95 5,292 6,349 6,914 14.16 488
2013 27,939.21 9,899 11,876 16,902 14.17 1,193
2016 31,600.05 7,788 9,343 23,205 14.18 1,636
2017 29,776.36 6,030 7,234 23,435 14.18 1,653

855,050.33 579,547 693,304 187,398 13,253

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-14
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1919 4,657.67 4,210 4,499 299 12.04 25
1927 1,036.71 927 991 77 12.38 6
1929 33.30 30 32 2 12.45
1930 210.25 187 200 17 12.49 1
1935 257.16 227 243 22 12.65 2
1936 99.23 88 94 8 12.67 1
1937 594.35 524 560 52 12.70 4
1940 63.41 56 60 5 12.78
1941 374.95 328 350 36 12.81 3
1943 3.14 3 3
1944 520.14 452 483 53 12.88 4
1946 407.73 353 377 43 12.92 3
1947 65.16 56 60 7 12.94 1
1949 266,604.97 229,541 245,274 29,329 12.98 2,260
1951 4,265.80 3,657 3,908 486 13.01 37
1952 275.56 236 252 32 13.03 2
1953 126.63 108 115 15 13.05 1
1954 393.90 335 358 48 13.07 4
1957 2,626.12 2,217 2,369 336 13.11 26
1958 7,260.66 6,113 6,532 946 13.13 72
1959 252.21 212 227 33 13.14 3
1964 3,163.24 2,615 2,794 464 13.20 35
1965 1,471.37 1,212 1,295 220 13.22 17
1966 2,018.81 1,657 1,771 309 13.23 23
1967 443.76 363 388 69 13.24 5
1969 84.00 68 73 14 13.26 1
1970 201.88 163 174 34 13.27 3
1971 10,371.45 8,346 8,918 1,765 13.28 133
1978 7,289.76 5,667 6,055 1,453 13.34 109
1982 5,408.09 4,102 4,383 1,187 13.37 89
1983 11,476.95 8,644 9,236 2,585 13.38 193
1984 13,406.66 10,027 10,714 3,095 13.38 231
1985 148,902.17 110,515 118,090 35,279 13.39 2,635
1988 493.25 357 381 127 13.41 9
1989 9,277.07 6,651 7,107 2,449 13.42 182
1990 6,195.87 4,400 4,702 1,680 13.42 125
1991 12,982.39 9,122 9,747 3,625 13.43 270
1992 21,904.69 15,227 16,271 6,291 13.43 468
1993 96,557.06 66,336 70,883 28,571 13.44 2,126
1994 72,819.41 49,419 52,806 22,198 13.44 1,652
1995 23,464.60 15,712 16,789 7,380 13.45 549
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-15
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1996 27,437.70 18,122 19,364 8,897 13.45 661
1997 28,786.42 18,722 20,005 9,645 13.46 717
1998 10,742.75 6,877 7,348 3,717 13.46 276
2002 5,532.24 3,274 3,498 2,200 13.48 163
2003 15,716.41 9,085 9,708 6,480 13.48 481
2006 18,980.29 10,063 10,753 8,797 13.49 652
2007 474,060.80 242,686 259,320 228,963 13.49 16,973
2008 1,365,739.18 672,070 718,134 688,577 13.50 51,006
2009 74,940.28 35,289 37,708 39,481 13.50 2,925
2010 33,912.40 15,191 16,232 18,698 13.50 1,385
2012 20,252.89 8,004 8,553 12,308 13.51 911
2014 47,116.93 15,666 16,740 31,791 13.51 2,353
2017 549,299.38 115,555 123,475 442,303 13.52 32,715
2018 110,639.22 17,664 18,875 95,084 13.52 7,033
2020 15,587.24 561 599 15,455 13.53 1,142

3,536,805.66 1,759,292 1,879,875 1,763,035 130,703

MILNER
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 9,263,021.99 3,826,091 4,722,555 5,466,769 45.07 121,295
1994 71,898.34 28,337 34,976 44,112 45.24 975
1995 37,485.91 14,402 17,776 23,458 45.33 517
1996 2,659.26 995 1,228 1,697 45.41 37
2005 9,094.16 2,452 3,027 6,977 46.05 152
2008 9,868.22 2,250 2,777 8,078 46.23 175
2009 21,468.87 4,577 5,649 17,966 46.29 388
2013 13,589.07 2,026 2,501 12,447 46.49 268
2014 93,487.29 12,295 15,176 87,660 46.54 1,884
2015 16,070.04 1,821 2,248 15,429 46.59 331
2016 281,460.44 26,639 32,881 276,726 46.63 5,935
2019 30,404.44 1,019 1,258 32,187 46.76 688

9,850,508.03 3,922,904 4,842,052 5,993,507 132,645

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-16
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -28

1961 194,114.45 136,776 190,799 57,667 43.50 1,326
1962 4,910.47 3,428 4,782 1,503 43.75 34
1964 2,857.08 1,957 2,730 927 44.23 21
1965 69,872.20 47,403 66,126 23,310 44.46 524
1966 160,799.97 108,012 150,674 55,150 44.68 1,234
1976 1,117.84 670 935 496 46.64 11
1985 2,269.19 1,189 1,659 1,246 48.02 26
1986 13,032.61 6,711 9,362 7,320 48.15 152
1987 19,346.52 9,781 13,644 11,119 48.28 230
1988 2,405.19 1,193 1,664 1,414 48.41 29
1989 6,690.27 3,253 4,538 4,026 48.53 83
1990 509.10 242 338 314 48.65 6
1991 149,302.53 69,559 97,033 94,074 48.77 1,929
1992 64,179.69 29,238 40,786 41,364 48.88 846
1993 53,929.10 23,984 33,457 35,572 49.00 726
1994 222,716.75 96,638 134,808 150,270 49.10 3,060
1995 2,173.34 919 1,282 1,500 49.21 30
1996 12,086.16 4,970 6,933 8,537 49.31 173
1998 34,848.12 13,497 18,828 25,778 49.51 521
1999 14,791.20 5,546 7,737 11,196 49.60 226
2001 281,638.51 98,405 137,273 223,225 49.78 4,484
2002 19,099.83 6,415 8,949 15,499 49.87 311
2005 17,355.48 5,093 7,105 15,110 50.12 301
2006 11,277.00 3,143 4,384 10,050 50.19 200
2010 15,355.68 3,290 4,589 15,066 50.48 298
2011 57,033.43 11,230 15,666 57,337 50.55 1,134
2012 19,231.65 3,447 4,808 19,808 50.61 391
2013 930,061.82 149,346 208,334 982,145 50.68 19,379
2014 11,307.40 1,599 2,231 12,243 50.74 241
2015 14,723.37 1,793 2,501 16,345 50.80 322
2020 7,675.76 93 130 9,695 51.07 190

2,416,711.71 848,820 1,184,083 1,909,308 38,438

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-17
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1959 13,202.77 9,544 9,935 7,097 42.99 165
1960 3,840.53 2,752 2,865 2,090 43.25 48
1961 5,722,483.43 4,063,645 4,229,947 3,152,056 43.50 72,461
1962 7,976.53 5,612 5,842 4,448 43.75 102
1965 17,054.48 11,661 12,138 9,862 44.46 222
1966 134.68 91 95 79 44.68 2
1967 6,423.71 4,305 4,481 3,805 44.90 85
1968 8,978.51 5,955 6,199 5,384 45.11 119
1970 2,698.72 1,752 1,824 1,658 45.52 36
1971 17,477.19 11,220 11,679 10,866 45.72 238
1972 129,436.03 82,155 85,517 81,455 45.91 1,774
1974 3,785.22 2,346 2,442 2,441 46.29 53
1975 157,166.86 96,190 100,127 102,619 46.47 2,208
1976 11,155.71 6,742 7,018 7,373 46.64 158
1978 817.50 481 501 554 46.97 12
1980 3,040.62 1,739 1,810 2,112 47.29 45
1981 31,582.93 17,803 18,532 22,210 47.44 468
1983 25,350.72 13,847 14,414 18,289 47.74 383
1984 80,344.89 43,170 44,937 58,708 47.88 1,226
1985 331,970.15 175,361 182,538 245,704 48.02 5,117
1986 4,027.95 2,090 2,176 3,021 48.15 63
1987 39,206.28 19,977 20,795 29,782 48.28 617
1988 14,017.49 7,006 7,293 10,790 48.41 223
1989 1,744,464.35 854,889 889,875 1,360,484 48.53 28,034
1990 345,444.36 165,776 172,560 273,063 48.65 5,613
1991 141,437.85 66,410 69,128 113,327 48.77 2,324
1993 20,750.61 9,301 9,682 17,087 49.00 349
1994 110,790.01 48,448 50,431 92,488 49.10 1,884
1995 8,136.86 3,466 3,608 6,889 49.21 140
2002 31,094.50 10,525 10,956 29,156 49.87 585
2003 22,934.53 7,445 7,750 21,836 49.96 437
2004 186,194.65 57,807 60,173 180,018 50.04 3,597
2005 26,481.90 7,833 8,154 26,008 50.12 519
2006 16,888.94 4,744 4,938 16,849 50.19 336
2007 125,892.70 33,388 34,754 127,647 50.27 2,539
2010 2,573.77 556 579 2,741 50.48 54
2011 3,770.94 748 779 4,086 50.55 81
2012 494,738.60 89,363 93,020 545,193 50.61 10,772
2013 237,992.53 38,514 40,090 266,920 50.68 5,267
2014 223,774.79 31,884 33,189 255,481 50.74 5,035
2015 212,508.40 26,076 27,143 246,993 50.80 4,862
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-18
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2016 316,766.07 32,331 33,654 374,974 50.86 7,373
2017 1,930,100.97 156,312 162,709 2,327,121 50.91 45,710
2018 794,712.57 46,656 48,565 976,614 50.97 19,161
2019 3,162,321.94 113,489 118,133 3,961,262 51.02 77,641
2020 141,982.58 1,740 1,811 181,346 51.07 3,551

16,933,927.32 6,393,145 6,654,781 15,189,985 311,689

OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 88,348.23 62,738 94,210 19,760 43.50 454
1965 8,043.31 5,499 8,257 2,118 44.46 48
1978 15,560.73 9,158 13,752 6,321 46.97 135

111,952.27 77,395 116,219 28,199 637

PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1981 46,490.76 28,442 37,827 27,261 47.44 575
1995 182,904.28 84,553 112,451 143,615 49.21 2,918
1999 123,294.00 50,565 67,249 105,363 49.60 2,124
2000 65,594.65 25,982 34,555 57,278 49.70 1,152
2002 15,558.79 5,715 7,601 14,182 49.87 284
2003 15,824.67 5,575 7,414 14,740 49.96 295
2005 132,205.22 42,437 56,439 128,648 50.12 2,567
2006 3,039,155.65 926,444 1,232,126 3,022,691 50.19 60,225
2007 9,513,266.22 2,738,165 3,641,629 9,676,944 50.27 192,499
2008 27,588.17 7,465 9,928 28,695 50.34 570
2010 65,623.36 15,380 20,455 71,418 50.48 1,415
2011 72,191.45 15,547 20,677 80,391 50.55 1,590
2012 3,261.30 639 850 3,716 50.61 73
2015 21,068.06 2,806 3,732 25,763 50.80 507
2017 2,973,314.42 261,331 347,558 3,815,082 50.91 74,938
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-19
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

2018 107,841.17 6,871 9,138 141,840 50.97 2,783
2019 7,438.13 290 386 10,028 51.02 197
2020 2,465,725.66 32,794 43,614 3,408,401 51.07 66,740

18,878,345.96 4,251,001 5,653,629 20,776,055 411,452

PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -40

1969 185,558.85 132,159 171,577 88,206 45.32 1,946
1970 1,484.61 1,046 1,358 720 45.52 16
1971 27,554.39 19,197 24,923 13,653 45.72 299
1975 7,758.36 5,153 6,690 4,172 46.47 90
1976 467.81 307 399 256 46.64 5
1977 3,704.91 2,398 3,113 2,074 46.81 44
1979 251.45 158 205 147 47.14 3
1981 51,593.48 31,563 40,977 31,254 47.44 659
1982 18,860.22 11,361 14,750 11,655 47.59 245
1984 2,796.95 1,631 2,117 1,798 47.88 38
1985 62,023.23 35,557 46,162 40,670 48.02 847
1987 807.08 446 579 551 48.28 11
1989 2,255.24 1,199 1,557 1,601 48.53 33
1991 10,345.35 5,272 6,844 7,639 48.77 157
1992 34,560.79 17,221 22,357 26,028 48.88 532
1993 51,787.58 25,191 32,704 39,798 49.00 812
1994 241,389.37 114,560 148,728 189,217 49.10 3,854
1995 20,194.15 9,335 12,119 16,153 49.21 328
1996 12,849.36 5,779 7,503 10,486 49.31 213
1997 38,129.33 16,656 21,624 31,757 49.41 643
2006 366,552.97 111,739 145,066 368,108 50.19 7,334
2009 98,647.92 24,941 32,380 105,727 50.41 2,097
2014 2,819.82 436 566 3,382 50.74 67

1,242,393.22 573,305 744,298 995,053 20,273

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-20
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1921 195,447.53 164,432 138,869 58,533 16.76 3,492
1922 30.73 26 22 9 16.85 1
1924 52.72 44 37 16 17.03 1
1925 23.05 19 16 7 17.12
1927 3,114.64 2,588 2,186 960 17.28 56
1928 2,821.29 2,340 1,976 873 17.36 50
1929 48.72 40 34 15 17.44 1
1937 265.82 216 182 86 17.99 5
1941 541.63 436 368 179 18.23 10
1945 420.92 335 283 142 18.43 8
1954 85.75 66 56 31 18.81 2
1956 2,331.00 1,789 1,511 843 18.88 45
1960 4,082.82 3,085 2,605 1,518 19.01 80
1966 3,277.98 2,411 2,036 1,275 19.18 66
1972 75.91 54 46 31 19.32 2
1973 9,477.19 6,706 5,663 3,908 19.34 202
1974 755.04 531 448 314 19.36 16
1980 49,172.69 33,107 27,960 21,704 19.47 1,115
1981 1,459.68 975 823 651 19.49 33
1990 15,292.11 9,291 7,847 7,598 19.62 387
1991 56,438.76 33,836 28,576 28,427 19.63 1,448
1995 30,332.35 17,102 14,443 16,192 19.68 823
1997 79,109.12 43,003 36,318 43,582 19.70 2,212
2000 20,477.06 10,429 8,808 11,874 19.73 602
2006 1,923.50 814 687 1,255 19.78 63
2007 53,151.29 21,557 18,206 35,477 19.79 1,793
2008 12,771.96 4,943 4,175 8,725 19.80 441
2010 8,308.63 2,880 2,432 5,959 19.81 301
2011 23,949.16 7,759 6,553 17,636 19.82 890
2015 22,129.38 4,810 4,062 18,288 19.84 922
2017 328,249.42 49,209 41,559 289,973 19.85 14,608
2018 2,635.16 294 248 2,413 19.86 122
2019 6,196,161.57 436,754 368,856 5,889,267 19.86 296,539
2020 148,756.89 3,616 3,054 147,191 19.87 7,408

7,273,171.47 865,497 730,946 6,614,957 333,744

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-21
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1950 31.23 27 31 2 13.00
1952 1,832,822.27 1,597,747 1,842,685 81,778 13.03 6,276
1954 1,030.58 894 1,031 51 13.07 4
1956 3,174.70 2,740 3,160 173 13.10 13
1957 1,519.42 1,308 1,509 87 13.11 7
1958 818.25 702 810 50 13.13 4
1964 3,616.60 3,047 3,514 283 13.20 21
1967 0.20 0
1969 206.21 171 197 19 13.26 1
1971 4,475.91 3,672 4,235 465 13.28 35
1973 3,189.25 2,593 2,991 358 13.30 27
1980 6,548.04 5,128 5,914 961 13.36 72
1982 43,719.70 33,802 38,984 6,922 13.37 518
1983 2,207.01 1,695 1,955 363 13.38 27
1985 719.60 544 627 128 13.39 10
1988 43,169.94 31,850 36,733 8,596 13.41 641
1989 1,037.34 758 874 215 13.42 16
1991 34,285.08 24,559 28,324 7,675 13.43 571
1992 4,328.83 3,068 3,538 1,007 13.43 75
1993 22,105.63 15,482 17,855 5,355 13.44 398
1995 252,504.05 172,361 198,784 66,345 13.45 4,933
1996 253,322.72 170,563 196,711 69,278 13.45 5,151
1997 27,856.31 18,469 21,300 7,949 13.46 591
1998 48,178.69 31,439 36,259 14,329 13.46 1,065
1999 6,587.66 4,226 4,874 2,043 13.46 152
2003 20,823.10 12,270 14,151 7,713 13.48 572
2004 13,087.52 7,515 8,667 5,075 13.48 376
2005 22,282.60 12,430 14,336 9,061 13.49 672
2006 67,253.78 36,350 41,923 28,694 13.49 2,127
2007 102,928.38 53,715 61,950 46,125 13.49 3,419
2008 3,068,620.94 1,539,368 1,775,356 1,446,696 13.50 107,163
2009 1,867,490.84 896,468 1,033,898 926,967 13.50 68,664
2010 1,233,771.36 563,408 649,780 645,680 13.50 47,828
2011 60,259.00 25,960 29,940 33,332 13.51 2,467
2012 150,694.68 60,708 70,015 88,215 13.51 6,530
2013 303,663.71 113,133 130,477 188,370 13.51 13,943
2014 156,667.37 53,102 61,243 103,258 13.51 7,643
2015 81,159.87 24,483 28,236 56,982 13.52 4,215
2016 70,095.53 18,257 21,056 52,544 13.52 3,886
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-22
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

2017 128,383.46 27,532 31,753 103,050 13.52 7,622
2019 7,288.08 759 875 6,777 13.53 501
2020 39,384.32 1,445 1,667 39,687 13.53 2,933

9,991,309.76 5,573,748 6,428,216 4,062,659 301,169

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1928 92,575.51 76,540 90,440 3,987 18.54 215
1929 159.78 132 156 7 18.63
1931 303.31 249 294 15 18.81 1
1936 1,879.59 1,523 1,800 118 19.21 6
1937 69.74 56 66 5 19.28
1938 1,054.16 850 1,004 71 19.35 4
1939 97.11 78 92 7 19.42
1941 244.90 196 232 18 19.56 1
1946 98.72 78 92 9 19.86
1947 104.16 82 97 9 19.91
1953 891.00 685 809 99 20.20 5
1964 92.25 68 80 14 20.62 1
1965 2,259.79 1,651 1,951 354 20.65 17
1986 19,120.35 11,930 14,097 5,406 21.15 256
1990 3,266.97 1,941 2,293 1,039 21.21 49
1991 64,763.89 37,932 44,821 21,239 21.23 1,000
1992 497,396.80 287,111 339,252 168,093 21.24 7,914
1993 11,929.34 6,777 8,008 4,160 21.26 196
1994 23,175,849.95 12,954,846 15,307,510 8,331,857 21.27 391,719
1995 16,680.12 9,163 10,827 6,187 21.28 291
1996 8,626.20 4,651 5,496 3,303 21.30 155
1997 1,098,717.95 580,743 686,209 434,484 21.31 20,389
2003 18,473.90 8,385 9,908 8,936 21.38 418
2004 13,990.26 6,146 7,262 7,008 21.39 328
2005 72,581.94 30,746 36,330 37,704 21.40 1,762
2007 9,033.22 3,523 4,163 5,051 21.42 236
2008 124,283.16 46,217 54,610 72,159 21.42 3,369
2010 173,940.37 57,688 68,164 109,255 21.44 5,096
2012 15,404.91 4,409 5,210 10,503 21.46 489
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-23
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

2013 10,169.60 2,660 3,143 7,230 21.46 337
2014 1,903,402.53 446,364 527,426 1,414,045 21.47 65,861
2015 46,095.28 9,487 11,210 35,807 21.48 1,667
2016 49,004.89 8,559 10,113 39,872 21.49 1,855
2017 71,964.99 10,180 12,029 61,376 21.49 2,856

27,504,526.64 14,611,646 17,265,193 10,789,424 506,493

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 149,682.54 124,900 103,586 52,084 18.05 2,886
1940 1,348.22 1,119 928 474 18.17 26
1941 447.82 371 308 158 18.23 9
1942 4,310.11 3,559 2,952 1,531 18.28 84
1944 20.08 16 13 8 18.38
1945 275.67 226 187 99 18.43 5
1946 584.39 477 396 212 18.48 11
1950 496.95 401 333 184 18.65 10
1953 5,799.56 4,633 3,842 2,189 18.77 117
1954 502.65 400 332 191 18.81 10
1957 65.15 51 42 25 18.91 1
1960 3,529.53 2,746 2,277 1,393 19.01 73
1962 91.80 71 59 37 19.07 2
1963 195.85 150 124 79 19.10 4
1965 2,364.90 1,800 1,493 967 19.15 50
1966 7,355.41 5,571 4,620 3,029 19.18 158
1968 78.73 59 49 33 19.23 2
1969 1,452.40 1,083 898 612 19.25 32
1970 3,343.75 2,480 2,057 1,421 19.27 74
1971 3,481.52 2,567 2,129 1,492 19.30 77
1977 2,300.42 1,632 1,353 1,039 19.42 54
1981 15,100.72 10,381 8,609 7,095 19.49 364
1982 27,288.57 18,601 15,427 12,953 19.50 664
1983 34,075.28 23,015 19,087 16,351 19.52 838
1984 46,415.16 31,050 25,751 22,521 19.54 1,153
1985 18,097.33 11,989 9,943 8,878 19.55 454
1987 27,573.89 17,883 14,831 13,846 19.58 707
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-24
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1990 1,868.83 1,169 970 974 19.62 50
1991 197,908.83 122,174 101,325 104,500 19.63 5,323
1993 4,778.10 2,865 2,376 2,593 19.66 132
1996 9,549.81 5,447 4,517 5,414 19.69 275
1997 77,837.99 43,569 36,134 44,818 19.70 2,275
2002 6,605.42 3,288 2,727 4,143 19.75 210
2013 64,467.76 18,221 15,112 51,935 19.83 2,619
2014 9,873.88 2,508 2,080 8,189 19.84 413
2015 24,215.76 5,419 4,494 20,690 19.84 1,043
2017 724,436.76 111,829 92,745 660,669 19.85 33,283
2020 34,346.98 860 713 35,008 19.87 1,762

1,512,168.52 584,580 484,820 1,087,835 55,250

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 10,108,653.46 5,868,882 6,773,019 3,739,981 19.68 190,040
2012 86,916.09 26,852 30,989 59,404 19.83 2,996
2013 25,754.47 7,279 8,400 18,384 19.83 927
2015 108,868.75 24,365 28,119 85,105 19.84 4,290
2017 31,829.81 4,913 5,670 27,433 19.85 1,382
2018 68,532.18 7,884 9,099 62,175 19.86 3,131

10,430,554.76 5,940,175 6,855,295 3,992,482 202,766

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1919 14,186.88 13,037 14,471
1921 90,051.98 82,591 91,853
1922 1,368.56 1,254 1,396
1926 1,829.53 1,670 1,866
1928 411.52 375 420
1930 136.31 124 139
1936 13.15 12 13
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-25
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1938 417.59 376 426
1939 492.40 443 502
1940 32.20 29 33
1941 1,613.92 1,446 1,646
1947 236.33 210 241
1952 3,887.39 3,422 3,965
1954 375.59 329 383
1955 5,319.19 4,654 5,426
1958 84.80 74 86
1960 8,217.43 7,111 8,382
1966 75.82 65 77
1967 24,095.35 20,462 24,577
1968 92.24 78 94
1970 3,382.06 2,845 3,450
1971 1,413.30 1,185 1,442
1982 5,544.77 4,429 5,656
1984 22,715.83 17,937 23,170
1985 2,781.19 2,182 2,837
1989 31,329.09 23,895 31,956
1990 9,167.13 6,934 9,350
1991 13,183.42 9,887 13,447
1992 7,289.23 5,417 7,435
1993 29,116.38 21,426 29,699
1994 6,387.53 4,652 6,515
1995 18,107.50 13,045 18,470
1996 8,831.40 6,289 9,008
1997 15,437.50 10,851 15,746
2010 32,863.37 16,728 33,521
2018 19,784.06 3,865 49,897 29,718 -

380,271.94 289,329 417,595 29,718 -

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 308,348.77 261,451 314,516
1954 100.49 84 102
1956 168.15 140 172
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-26
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1965 191.01 154 195
1971 4,420.21 3,486 4,509
1974 2,824.33 2,196 2,881
1981 1,386.08 1,035 1,414
1986 11,834.82 8,511 12,072
1988 260.33 184 266
1989 245.12 172 248 2 14.06
1990 8,792.21 6,090 8,791 177 14.07 13
1991 5,046.05 3,457 4,990 157 14.08 11
1993 8,950.34 5,991 8,648 481 14.09 34
2008 4,296.47 2,042 2,948 1,435 14.15 101
2009 1,530.75 695 1,003 558 14.16 39
2017 28,370.35 5,689 8,212 20,725 14.18 1,462

386,765.48 301,377 370,966 23,535 1,660

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 415,174.86 365,773 418,154 9,476 12.70 746
1938 1,478.61 1,300 1,486 37 12.73 3
1939 276.82 243 278 7 12.76 1
1940 4,564.54 4,001 4,574 128 12.78 10
1941 105.61 92 105 4 12.81
1945 3,063.55 2,660 3,041 115 12.90 9
1946 1,267.06 1,098 1,255 50 12.92 4
1948 24,767.33 21,371 24,431 1,079 12.96 83
1949 180.66 156 178 8 12.98 1
1951 2,560.26 2,195 2,509 128 13.01 10
1952 13,004.99 11,121 12,714 682 13.03 52
1954 2,574.53 2,191 2,505 147 13.07 11
1955 245.61 208 238 15 13.08 1
1957 1,812.60 1,530 1,749 118 13.11 9
1958 473.14 398 455 32 13.13 2
1961 198.46 166 190 15 13.17 1
1964 418.90 346 396 36 13.20 3
1965 228.21 188 215 20 13.22 2
1971 340.02 274 313 37 13.28 3
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-27
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1972 6,486.17 5,196 5,940 741 13.29 56
1973 958.83 765 875 113 13.30 8
1978 13,712.35 10,660 12,187 1,937 13.34 145
1981 8,417.21 6,426 7,346 1,323 13.36 99
1982 9,617.22 7,294 8,339 1,567 13.37 117
1983 62,246.29 46,881 53,595 10,519 13.38 786
1984 49,087.52 36,712 41,969 8,591 13.38 642
1985 34,226.84 25,403 29,041 6,213 13.39 464
1986 4,505.76 3,317 3,792 849 13.40 63
1987 3,166.58 2,312 2,643 618 13.40 46
1988 585.88 424 485 119 13.41 9
1989 28,908.36 20,725 23,693 6,083 13.42 453
1990 20,877.88 14,825 16,948 4,556 13.42 339
1991 51,605.14 36,262 41,455 11,698 13.43 871
1993 57,841.23 39,738 45,429 14,148 13.44 1,053
1994 29,549.67 20,054 22,926 7,510 13.44 559
2010 11,007.62 4,931 5,637 5,701 13.50 422
2012 11,220.28 4,434 5,069 6,488 13.51 480
2013 11,180.21 4,086 4,671 6,844 13.51 507
2014 24,215.56 8,052 9,205 15,737 13.51 1,165
2015 5,389.04 1,595 1,823 3,727 13.52 276
2017 6,568.65 1,382 1,580 5,186 13.52 384
2018 75,299.48 12,022 13,744 63,815 13.52 4,720
2019 336,998.60 34,433 39,364 307,745 13.53 22,745

1,336,408.13 763,240 872,541 503,959 37,360

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1947 57,791.01 49,970 25,224 34,301 12.94 2,651
1949 20,783.91 17,894 9,032 12,375 12.98 953
1950 23.90 21 11 14 13.00 1
1956 3,541.99 2,998 1,513 2,135 13.10 163
1959 19,537.56 16,403 8,280 11,844 13.14 901
1967 1,157.65 947 478 714 13.24 54
1972 6,691.28 5,361 2,706 4,186 13.29 315
1982 22,264.55 16,886 8,524 14,409 13.37 1,078
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-28
IDAHO POWER COMPANY

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1984 7,600.61 5,684 2,869 4,959 13.38 371
1987 4,220.24 3,082 1,556 2,791 13.40 208
1990 44,850.02 31,848 16,076 30,119 13.42 2,244
1993 7,629.68 5,242 2,646 5,213 13.44 388
1994 6,476.70 4,395 2,218 4,453 13.44 331
1995 13,215.88 8,849 4,467 9,146 13.45 680
1996 7,497.16 4,952 2,500 5,222 13.45 388
2004 44,194.38 24,895 12,566 32,954 13.48 2,445
2005 57,287.00 31,348 15,824 43,182 13.49 3,201
2008 295,812.64 145,567 73,479 231,208 13.50 17,127
2009 124,723.60 58,732 29,646 98,819 13.50 7,320
2010 2,685.09 1,203 607 2,158 13.50 160
2012 2,381.05 941 475 1,977 13.51 146
2013 4,852.19 1,773 895 4,103 13.51 304
2015 17,842.84 5,280 2,665 15,713 13.52 1,162
2016 509,747.22 130,236 65,740 459,300 13.52 33,972
2017 132,078.78 27,785 14,025 122,016 13.52 9,025

1,414,886.93 602,292 304,022 1,153,312 85,588

UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 110-R2.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1984 166,721.15 124,688 149,609 22,113 13.38 1,653
1985 143,430.51 106,454 127,731 20,003 13.39 1,494
1994 3,266.50 2,217 2,660 704 13.44 52
2006 27,991.43 14,841 17,807 11,024 13.49 817
2007 8,060.76 4,127 4,952 3,351 13.49 248
2009 21,085.80 9,929 11,914 9,805 13.50 726
2011 19,107.86 8,075 9,689 9,992 13.51 740
2017 1,170.93 246 295 911 13.52 67

390,834.94 270,577 324,657 77,903 5,797

227,499,485.34 88,598,233 105,530,754 171,035,286 4,807,904

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 35.6 2.11
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-29
IDAHO POWER COMPANY

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 8,639,663.66 6,234,383 6,639,102 4,506,064 46.71 96,469

8,639,663.66 6,234,383 6,639,102 4,506,064 96,469

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1960 940,788.93 747,287 698,552 637,368 46.71 13,645

940,788.93 747,287 698,552 637,368 13,645

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 56,309.00 40,633 42,684 29,955 46.71 641

56,309.00 40,633 42,684 29,955 641

OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 1,520,822.45 1,087,283 1,276,171 685,690 46.96 14,602
1964 373,757.59 259,612 304,713 177,434 47.66 3,723
1965 3,257.74 2,240 2,629 1,573 47.88 33
1979 30,082.05 17,496 20,535 18,270 50.22 364

1,927,919.83 1,366,631 1,604,049 882,968 18,722

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-30
IDAHO POWER COMPANY

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE COMMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -30

1960 7,895,824.78 5,741,796 6,592,275 3,672,297 46.71 78,619

7,895,824.78 5,741,796 6,592,275 3,672,297 78,619

19,460,506.20 14,130,730 15,576,662 9,728,652 208,096

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.8 1.07
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-31
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 614,874.97 258,979 294,503 381,860 45.82 8,334
2013 194,709.45 29,825 33,916 180,264 46.36 3,888

809,584.42 288,804 328,419 562,124 12,222

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1978 4,217,904.39 2,610,800 3,194,047 1,487,826 33.54 44,360
2007 75,170.71 23,669 28,957 54,483 34.09 1,598

4,293,075.10 2,634,469 3,223,004 1,542,309 45,958

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1959 655.47 477 553 292 46.45 6
1960 39,060,442.63 28,186,023 32,702,183 17,685,788 46.71 378,630
1961 19,112.43 13,664 15,853 8,802 46.96 187
1962 649.10 460 534 304 47.20 6
1963 41,189.39 28,893 33,522 19,612 47.43 413
1966 1,882.50 1,281 1,486 942 48.09 20
1980 13,170,481.89 7,548,792 8,758,312 8,231,610 50.34 163,520
1983 119,689.40 65,470 75,960 78,439 50.68 1,548
1984 2,363.18 1,271 1,475 1,574 50.78 31
1992 6,655.39 3,056 3,546 5,040 51.44 98
2002 12,011.84 4,065 4,716 10,779 51.96 207
2003 124,330.51 40,350 46,815 113,571 52.00 2,184
2004 5,202.98 1,615 1,874 4,838 52.03 93
2006 42,336.15 11,877 13,780 40,834 52.10 784
2007 43,831.53 11,624 13,486 43,056 52.13 826
2009 310,388.56 72,256 83,833 316,568 52.18 6,067
2013 92,054.36 14,883 17,268 101,482 52.27 1,941
2014 15,153.91 2,162 2,508 17,040 52.28 326
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-32
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2015 438,115.90 53,782 62,399 502,770 52.30 9,613
2019 25,250.13 907 1,052 31,520 52.36 602
2020 3,011,100.88 36,746 42,634 3,841,686 52.37 73,357

56,542,898.13 36,099,654 41,883,791 31,056,548 640,459

BLISS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1950 7,120,944.04 6,217,450 6,823,387 582,395 13.27 43,888
1952 244.19 212 233 21 13.30 2
1961 987.47 837 919 108 13.41 8
1964 6,944.86 5,827 6,395 828 13.44 62
1967 1,189.00 987 1,083 153 13.46 11
1972 3,579.78 2,910 3,194 529 13.50 39
1991 238,329.85 169,754 186,298 61,565 13.56 4,540
1995 6,077.96 4,125 4,527 1,794 13.57 132
1997 2,278.82 1,502 1,648 722 13.57 53
2005 22,685.97 12,572 13,797 9,796 13.58 721
2006 29,929.77 16,068 17,634 13,493 13.58 994
2007 538,882.89 279,289 306,508 253,930 13.58 18,699
2008 16,151.92 8,051 8,836 7,962 13.58 586
2010 223,175.50 101,208 111,071 121,031 13.58 8,912
2011 25,460.83 10,899 11,961 14,518 13.58 1,069
2014 184,664.42 62,169 68,228 123,823 13.58 9,118
2015 368,465.75 110,462 121,227 261,977 13.58 19,291
2016 297,088.81 76,900 84,394 224,578 13.58 16,537
2019 2,324.97 241 264 2,153 13.58 159

9,089,406.80 7,081,463 7,771,604 1,681,379 124,821

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-33
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 3,143,493.19 1,668,763 1,983,183 1,443,224 39.34 36,686
1985 2,137.27 1,102 1,310 1,020 39.43 26

3,145,630.46 1,669,865 1,984,493 1,444,244 36,712

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1917 60,261.58 57,229 58,883 1,981 6.21 319
1937 24,654.01 23,095 23,763 1,138 6.38 178
1985 1,762.52 1,505 1,549 232 6.49 36
1990 431,599.77 359,273 369,658 66,257 6.50 10,193
1991 10,137.97 8,389 8,632 1,608 6.50 247
2013 1,759,275.43 951,886 979,402 797,466 6.50 122,687
2018 5,606.89 1,573 1,618 4,044 6.50 622

2,293,298.17 1,402,950 1,443,505 872,726 134,282

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1967 51,370,104.18 38,092,895 37,095,852 35,849,696 48.29 742,383
1969 4,197.95 3,047 2,967 2,994 48.67 62
1971 610.13 433 422 445 49.03 9
1989 60,816.20 32,810 31,951 54,408 51.23 1,062
2008 188,429.53 51,700 50,347 217,223 52.15 4,165
2010 16,151.92 3,841 3,740 19,195 52.20 368
2011 21,474.00 4,689 4,566 25,927 52.23 496
2014 395,648.24 62,126 60,500 501,321 52.28 9,589
2019 852,181.76 33,701 32,819 1,177,279 52.36 22,484
2020 1,464,406.69 19,672 19,157 2,060,300 52.37 39,341

54,374,020.60 38,304,914 37,302,322 39,908,787 819,959

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-34
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1948 1,327,140.75 1,144,346 1,268,590 98,365 13.86 7,097
1952 16,690.13 14,252 15,799 1,391 13.93 100
1954 11,744.13 9,975 11,058 1,038 13.97 74
1957 488.94 412 457 47 14.01 3
1958 285.48 240 266 28 14.02 2
1959 6,778.86 5,674 6,290 692 14.04 49
1963 646.77 534 592 74 14.08 5
1965 42,271.34 34,673 38,438 5,102 14.10 362
1980 574,026.92 437,482 484,980 106,267 14.20 7,484
1982 10,714.59 8,058 8,933 2,103 14.20 148
1985 6,014.04 4,422 4,902 1,292 14.21 91
1987 5,738.98 4,148 4,598 1,313 14.22 92
1991 4,219.06 2,930 3,248 1,098 14.23 77
1997 38,665.25 24,790 27,482 12,344 14.24 867
2000 12,216.05 7,423 8,229 4,354 14.24 306
2007 160,356.21 80,380 89,107 76,060 14.24 5,341
2008 2,615,897.61 1,258,515 1,395,155 1,299,220 14.25 91,173
2011 66,088.26 27,211 30,165 37,906 14.25 2,660
2018 654,075.35 100,549 111,466 562,232 14.25 39,455

5,554,058.72 3,166,014 3,509,755 2,210,925 155,386

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1919 90,169.18 82,199 89,145 3,729 12.34 302
1935 5,149.42 4,586 4,974 330 12.95 25
1942 3,481.53 3,062 3,321 265 13.12 20
1944 11,749.20 10,293 11,163 939 13.16 71
1949 5,191,091.94 4,499,406 4,879,610 467,215 13.25 35,262
1951 592.95 511 554 57 13.29 4
1954 716.91 614 666 73 13.33 5
1961 836.19 702 761 100 13.41 7
1972 3,896.92 3,137 3,402 612 13.50 45
1984 5,236.96 3,932 4,264 1,130 13.55 83
1985 33,752.13 25,149 27,274 7,491 13.55 553
1989 19,438.80 13,991 15,173 4,849 13.56 358
1992 752,157.28 524,835 569,184 205,538 13.56 15,158
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-35
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1995 106,416.95 71,520 77,564 32,046 13.57 2,362
2004 14,004.77 7,910 8,578 5,847 13.58 431
2006 130,243.18 69,250 75,102 59,049 13.58 4,348
2007 637.98 327 355 302 13.58 22
2008 175,440.03 86,609 93,928 86,776 13.58 6,390
2010 71,379.39 32,059 34,768 38,753 13.58 2,854
2011 88,944.14 37,709 40,895 50,717 13.58 3,735
2016 41,920.63 10,747 11,655 31,523 13.58 2,321
2017 1,050,690.10 221,767 240,507 841,704 13.58 61,981
2019 7,453.27 764 829 6,848 13.58 504
2020 168,370.36 6,158 6,678 166,743 13.58 12,279

7,973,770.21 5,717,237 6,200,349 2,012,634 149,120

MILNER
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 16,397,118.83 6,783,832 7,964,573 10,072,257 47.16 213,576
1996 26,579.77 9,958 11,691 17,547 47.34 371
2004 5,240.49 1,483 1,741 4,023 47.59 85
2010 32,428.83 6,434 7,554 28,118 47.71 589
2014 73,373.28 9,667 11,350 69,361 47.77 1,452
2015 48,162.66 5,469 6,421 46,558 47.78 974
2016 374,513.57 35,454 41,625 370,340 47.79 7,749
2019 12,584.43 421 494 13,349 47.82 279

16,970,001.86 6,852,718 8,045,449 10,621,553 225,075

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 28,140,187.39 20,118,289 19,842,922 16,457,920 46.96 350,467
1962 1,880.66 1,332 1,314 1,112 47.20 24
1966 7,218.22 4,913 4,846 4,466 48.09 93
1967 1,479.00 996 982 926 48.29 19
1979 1,470,840.06 855,435 843,726 1,053,657 50.22 20,981
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-36
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1981 88,610.09 50,026 49,341 64,966 50.46 1,287
1990 879.09 422 416 718 51.30 14
1991 11,496.62 5,399 5,325 9,506 51.38 185
1997 112,688.51 45,351 44,730 100,638 51.74 1,945
2000 110,217.88 40,227 39,676 102,505 51.88 1,976
2001 8,115.00 2,856 2,817 7,651 51.92 147
2002 66,567.38 22,528 22,220 63,652 51.96 1,225
2003 34,371.21 11,155 11,002 33,337 52.00 641
2004 141,130.82 43,814 43,214 138,844 52.03 2,669
2011 91,901.57 18,229 17,979 100,574 52.23 1,926
2015 47,665.71 5,851 5,771 55,718 52.30 1,065
2016 22,220.33 2,266 2,235 26,429 52.32 505
2017 1,044,322.85 84,454 83,298 1,263,878 52.33 24,152
2018 44,450.05 2,614 2,578 54,762 52.34 1,046
2019 2,411.92 87 86 3,026 52.36 58

31,448,654.36 21,316,244 21,024,480 19,544,284 410,425

OXBOW COMMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1990 9,871.65 4,739 6,635 6,099 51.30 119

9,871.65 4,739 6,635 6,099 119

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1919 69,915.05 59,770 61,017 9,597 17.06 563
1921 274,009.30 233,200 238,067 38,683 17.31 2,235
1922 49.44 42 43 7 17.43
1930 137.12 114 116 22 18.17 1
1966 420.18 311 317 107 19.68 5
1991 8,614.18 5,189 5,297 3,403 19.94 171
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-37
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

2014 4,181,302.28 1,036,268 1,057,893 3,165,222 19.99 158,340
2015 5,267,431.23 1,147,919 1,171,874 4,148,231 19.99 207,515
2019 5,107,126.79 359,887 367,397 4,790,801 20.00 239,540

14,909,005.57 2,842,700 2,902,023 12,156,073 608,370

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1952 9,580,934.32 8,405,517 9,018,747 1,041,234 13.30 78,288
1953 5,288.08 4,627 4,965 588 13.32 44
1955 497.77 433 465 58 13.34 4
1956 3,100.75 2,692 2,888 367 13.36 27
1961 678.10 580 622 90 13.41 7
1964 1,329.48 1,126 1,208 188 13.44 14
1968 738.79 617 662 114 13.47 8
1980 7,129.30 5,608 6,017 1,469 13.53 109
1989 5,395.77 3,959 4,248 1,418 13.56 105
1991 7,426.17 5,340 5,730 2,068 13.56 153
1992 21,732.46 15,459 16,587 6,232 13.56 460
1994 4,928.45 3,421 3,671 1,504 13.57 111
2003 2,762.25 1,633 1,752 1,148 13.58 85
2006 16,723.36 9,064 9,725 7,834 13.58 577
2007 268,493.12 140,491 150,741 131,177 13.58 9,660
2008 167,821.68 84,457 90,619 85,594 13.58 6,303
2009 31,062.20 14,955 16,046 16,569 13.58 1,220
2010 205,582.29 94,126 100,993 114,868 13.58 8,459
2011 722.37 312 335 424 13.58 31
2012 258,571.78 104,517 112,142 159,358 13.58 11,735
2013 40,511.16 15,134 16,238 26,299 13.58 1,937
2014 99,267.26 33,740 36,202 68,029 13.58 5,009
2016 474,346.80 123,963 133,007 365,057 13.58 26,882
2018 193,903.96 31,654 33,963 169,636 13.58 12,492
2019 616,250.93 64,363 69,059 578,005 13.58 42,563
2020 169,895.55 6,335 6,797 171,593 13.58 12,636

12,185,094.15 9,174,123 9,843,427 2,950,922 218,919

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-38
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1928 267,078.25 223,226 254,871 17,549 19.28 910
1937 9,688.05 7,912 9,034 848 20.02 42
1963 36.48 27 31 6 21.21
1972 2,466.24 1,743 1,990 525 21.40 25
1986 9,111,138.39 5,713,094 6,522,984 2,770,377 21.57 128,437
1988 3,592.90 2,201 2,513 1,152 21.58 53
1989 429,666.46 259,831 296,665 141,595 21.59 6,558
1990 740.33 442 505 250 21.59 12
1994 3,758,661.78 2,110,680 2,409,891 1,423,944 21.61 65,893
1995 66.79 37 42 26 21.62 1
1997 340.60 181 207 141 21.62 7
2003 57,982.54 26,435 30,182 28,960 21.64 1,338
2007 215,428.06 84,355 96,313 123,423 21.65 5,701
2014 2,132,578.21 502,087 573,263 1,601,967 21.66 73,960
2019 2,748.86 182 208 2,596 21.66 120
2020 30,302.45 697 796 30,113 21.66 1,390

16,022,516.39 8,933,130 10,199,494 6,143,473 284,447

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 151,146.94 127,351 96,437 60,756 18.68 3,252
1952 904.65 731 554 387 19.31 20
1962 2,367.32 1,840 1,393 1,069 19.60 55
1969 5,013.90 3,763 2,850 2,365 19.74 120
2013 66,603.06 18,898 14,311 54,957 19.99 2,749
2015 1,096,963.44 246,159 186,405 954,437 19.99 47,746
2019 426.20 31 23 420 20.00 21

1,323,425.51 398,773 301,972 1,074,391 53,963

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-39
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 7,625,243.00 4,446,017 4,847,690 3,082,563 19.96 154,437
2006 20,537.81 8,976 9,787 11,572 19.99 579
2019 55,870.60 4,054 4,420 53,685 20.00 2,684

7,701,651.41 4,459,047 4,861,897 3,147,820 157,700

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1919 103,471.45 95,742 105,541
1921 269,406.26 248,758 274,794
1928 35.27 32 36
1929 12,013.56 11,000 12,254
1931 2,748.42 2,511 2,803
1939 4,173.76 3,774 4,257
1940 82.37 74 84
1944 2,151.10 1,930 2,194
1946 43.98 39 45
1954 1,249.04 1,101 1,274
1977 136,447.28 112,122 134,829 4,347 10.47 415
1987 137,923.92 107,128 128,824 11,859 10.48 1,132
1991 1,270,097.34 955,418 1,148,910 146,590 10.49 13,974
1996 95,018.21 67,854 81,596 15,323 10.49 1,461
2004 26,521.71 16,528 19,875 7,177 10.50 684
2011 1,977,005.73 957,859 1,151,845 864,701 10.50 82,352
2016 292,042.50 89,365 107,463 190,420 10.50 18,135
2017 226,068.90 57,648 69,323 161,267 10.50 15,359

4,556,500.80 2,728,883 3,245,947 1,401,684 133,512

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 1,168,792.27 998,024 1,131,440 60,729 13.86 4,382
1953 1,098.78 927 1,051 70 13.95 5
1965 1,832.99 1,489 1,688 182 14.10 13
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-40
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1967 8,576.49 6,913 7,837 911 14.12 65
1986 4,267.41 3,081 3,493 860 14.22 60
1988 45,385.94 32,191 36,494 9,799 14.22 689
1991 7,408.61 5,096 5,777 1,780 14.23 125
1995 15,165.95 9,926 11,253 4,216 14.23 296
2008 49,578.78 23,621 26,779 23,792 14.25 1,670
2015 20,419.52 5,800 6,575 14,253 14.25 1,000
2016 19,511.34 4,776 5,414 14,487 14.25 1,017
2019 566,799.85 55,062 62,423 515,713 14.25 36,190

1,908,837.93 1,146,906 1,300,224 646,791 45,512

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 398,868.53 354,041 355,256 55,579 13.00 4,275
1991 185,720.64 131,010 131,459 59,833 13.56 4,412
2005 452,974.92 248,609 249,462 217,102 13.58 15,987
2006 70,626.64 37,552 37,681 35,065 13.58 2,582
2008 180,205.43 88,962 89,267 96,344 13.58 7,095
2015 54,924.48 16,308 16,364 40,208 13.58 2,961
2019 1,292,659.23 132,438 132,892 1,198,547 13.58 88,258

2,635,979.87 1,008,920 1,012,381 1,702,678 125,570

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1947 2,132,576.49 1,856,527 2,176,575 19,979 13.22 1,511
1949 254.55 221 259 3 13.25
1982 50,242.22 38,264 44,860 6,889 13.54 509
1986 2,712.46 2,005 2,351 443 13.55 33
1991 6,259.23 4,415 5,176 1,271 13.56 94
2004 483,981.33 273,373 320,500 178,001 13.58 13,108
2006 48,298.58 25,680 30,107 19,641 13.58 1,446
2007 138,996.83 71,346 83,645 59,521 13.58 4,383
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-41
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

2008 7,367.66 3,637 4,264 3,325 13.58 245
2009 642,369.07 303,382 355,682 305,958 13.58 22,530
2010 41,600.16 18,684 21,905 20,943 13.58 1,542
2015 56,533.82 16,785 19,679 38,551 13.58 2,839
2016 4,714.44 1,209 1,417 3,438 13.58 253

3,615,906.84 2,615,528 3,066,421 657,963 48,493

UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 163,526.21 145,148 108,651 59,781 13.00 4,599
1939 66.09 58 43 25 13.05 2
1943 343,750.81 301,754 225,879 128,185 13.14 9,755
1946 177.74 155 116 67 13.20 5
1947 40,396.36 35,167 26,324 15,284 13.22 1,156
1948 604.81 525 393 230 13.24 17
1953 2,880.81 2,473 1,851 1,116 13.32 84
1986 8,061.70 5,960 4,461 3,842 13.55 284
1988 32,764.91 23,802 17,817 15,931 13.56 1,175
2006 129,825.35 69,028 51,671 82,049 13.58 6,042
2014 449,801.33 149,973 112,263 351,033 13.58 25,849
2016 46,156.84 11,833 8,858 38,684 13.58 2,849
2018 1,053,775.35 168,745 126,314 959,074 13.58 70,624
2019 418,124.95 42,839 32,067 398,601 13.58 29,352

2,689,913.26 957,460 716,709 2,053,902 151,793

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-42
IDAHO POWER COMPANY

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON COMMON
INTERIM SURVIVOR CURVE.. IOWA 120-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -43

1967 1,263,725.45 943,700 1,244,128 562,999 48.29 11,659
1983 2,459,443.25 1,491,315 1,966,077 1,550,927 50.68 30,602

3,723,168.70 2,435,015 3,210,205 2,113,926 42,261

263,776,270.91 161,239,556 173,384,506 145,513,235 4,625,078

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.5 1.75
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-43
IDAHO POWER COMPANY

ACCOUNT 332.30 RESERVOIRS, DAMS AND WATERWAYS - NEZ PERCE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

NEZ PIERCE
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. 0

1997 5,472,398.44 1,692,120 2,355,762 3,116,636 52.50 59,364

5,472,398.44 1,692,120 2,355,762 3,116,636 59,364

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 52.5 1.08
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-44
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 878,005.87 382,314 391,467 574,339 42.26 13,591
2013 396,301.49 62,112 63,599 372,333 45.08 8,259

1,274,307.36 444,426 455,066 946,672 21,850

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1978 25,160,691.21 15,825,609 16,599,793 11,328,574 30.85 367,215
1979 3,638.10 2,264 2,375 1,664 30.96 54
1980 8,880.45 5,463 5,730 4,127 31.07 133
1982 2,048.86 1,231 1,291 983 31.29 31
1990 223,419.84 119,241 125,074 122,922 32.08 3,832
1991 30,804.66 16,149 16,939 17,254 32.17 536
1992 12,021.52 6,184 6,487 6,857 32.26 213
1994 18,939.57 9,353 9,811 11,212 32.43 346
1997 6,572.33 3,024 3,172 4,123 32.68 126
2000 17,761.35 7,514 7,882 11,834 32.90 360
2006 23,672.71 7,936 8,324 17,952 33.30 539
2007 802.78 256 269 623 33.35 19
2009 87,892.15 24,890 26,108 71,453 33.46 2,135
2010 165,184.38 43,609 45,742 137,612 33.52 4,105
2011 16,006.97 3,909 4,100 13,668 33.57 407
2012 81,420.25 18,208 19,099 71,278 33.61 2,121
2013 54,428.61 10,985 11,522 48,893 33.66 1,453
2015 90,284.57 14,046 14,733 85,483 33.74 2,534
2016 33,235.38 4,337 4,549 32,342 33.78 957
2018 1,101,761.19 84,115 88,230 1,134,725 33.85 33,522
2019 54,134.16 2,548 2,673 57,416 33.88 1,695

27,193,601.04 16,210,871 17,003,902 13,180,995 422,333

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-45
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 8,462,076.25 6,319,318 6,452,270 4,463,808 38.43 116,154
1961 1,002.92 743 759 535 38.71 14
1970 8,174.66 5,557 5,674 4,871 41.20 118
1973 240,249.77 157,893 161,215 148,707 42.01 3,540
1980 27,737,329.26 16,632,154 16,982,079 18,799,076 43.82 429,007
1983 42,646.22 24,410 24,924 30,090 44.57 675
1985 9,749.33 5,395 5,509 7,068 45.05 157
1987 2,022.60 1,079 1,102 1,507 45.52 33
1988 320,338.27 167,559 171,084 242,152 45.76 5,292
1989 9,611.12 4,928 5,032 7,367 45.98 160
1990 30,502.66 15,310 15,632 23,716 46.21 513
1991 56,657.55 27,817 28,402 44,686 46.43 962
1992 112,963.98 54,205 55,345 90,378 46.65 1,937
1993 23,247.31 10,886 11,115 18,874 46.87 403
1994 20,461.04 9,342 9,539 16,856 47.08 358
1996 137,309.89 59,340 60,588 116,541 47.50 2,453
1998 33,151.35 13,481 13,765 29,001 47.90 605
1999 4,530.57 1,783 1,821 4,024 48.09 84
2000 1,231,587.25 467,981 477,827 1,110,921 48.28 23,010
2001 175,468.21 64,223 65,574 160,780 48.47 3,317
2002 37,972.47 13,363 13,644 35,340 48.65 726
2003 1,507,915.90 508,439 519,136 1,426,075 48.83 29,205
2004 90,318.54 29,110 29,722 86,788 49.00 1,771
2005 153,996.73 47,262 48,256 150,399 49.17 3,059
2006 37,618.48 10,953 11,183 37,344 49.33 757
2007 2,116.07 582 594 2,135 49.49 43
2008 54,305.92 14,018 14,313 55,742 49.65 1,123
2010 61,323.34 13,686 13,974 65,133 49.95 1,304
2012 1,502,140.26 279,600 285,483 1,652,278 50.23 32,894
2013 117,717.03 19,661 20,075 131,780 50.36 2,617
2015 1,418,080.14 178,981 182,747 1,646,577 50.62 32,528
2016 18,521,319.93 1,942,460 1,983,327 21,909,175 50.74 431,793
2017 18,588,529.86 1,544,261 1,576,751 22,402,453 50.85 440,560
2018 14,129,979.87 852,326 870,258 17,357,416 50.96 340,609
2020 15,709,444.67 196,167 200,294 20,064,889 51.17 392,122

110,591,859.42 29,694,273 30,319,012 112,344,487 2,299,903

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-46
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BLISS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1950 2,828,119.33 2,457,527 1,883,007 1,058,237 12.56 84,255
1952 418.06 362 277 157 12.61 12
1959 773.09 657 503 301 12.78 24
1964 7,470.69 6,256 4,793 2,976 12.89 231
1966 9,174.16 7,629 5,845 3,696 12.94 286
1972 548.90 446 342 229 13.06 18
1978 2,236.45 1,763 1,351 975 13.17 74
1983 223,909.71 171,070 131,077 101,789 13.25 7,682
1985 6,144.79 4,626 3,545 2,846 13.28 214
1987 609,666.22 451,541 345,980 288,073 13.31 21,643
1988 81,740.40 60,020 45,989 39,021 13.32 2,930
1991 18,100.05 12,905 9,888 8,936 13.36 669
1992 7,291.73 5,141 3,939 3,644 13.38 272
1993 26,489.74 18,461 14,145 13,404 13.39 1,001
1994 59,884.20 41,221 31,584 30,695 13.40 2,291
1995 141,076.12 95,853 73,445 73,275 13.41 5,464
1997 41,149.84 27,157 20,808 21,988 13.43 1,637
1998 27,427.28 17,810 13,646 14,878 13.44 1,107
1999 50,646.45 32,327 24,770 27,903 13.45 2,075
2007 9,708.26 5,039 3,861 6,236 13.52 461
2008 208,574.87 104,121 79,780 137,138 13.52 10,143
2009 17,167.17 8,195 6,279 11,575 13.53 856
2010 3,841.36 1,743 1,336 2,659 13.54 196
2012 80,318.78 32,177 24,655 58,877 13.55 4,345
2013 134,268.54 49,752 38,121 101,518 13.55 7,492
2014 66,699.49 22,454 17,205 52,163 13.56 3,847
2016 16,021.98 4,152 3,181 13,482 13.56 994
2018 11,210,990.23 1,813,858 1,389,815 10,269,615 13.57 756,788

15,889,857.89 5,454,263 4,179,167 12,346,285 917,007

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 8,070,654.98 4,389,358 4,168,508 4,628,506 36.00 128,570
1985 90,584.87 47,847 45,440 53,298 36.28 1,469
1993 18,472.48 8,423 7,999 12,136 37.33 325
1996 51,666.41 21,926 20,823 35,494 37.69 942
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-47
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1998 2,708.45 1,088 1,033 1,919 37.91 51
2010 33,743.75 7,777 7,386 29,395 39.01 754
2014 565,397.62 87,364 82,968 533,315 39.29 13,574
2015 474,768.83 63,362 60,174 457,324 39.35 11,622
2017 41,092.17 3,649 3,465 41,325 39.46 1,047

9,349,089.56 4,630,794 4,397,796 5,792,712 158,354

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1937 17,751.56 16,544 17,929
1940 437.08 406 441
1943 121.90 113 123
1982 36.19 31 37
1983 21,340.74 18,357 21,554
1994 13,779.08 11,175 13,917
2003 685,441.75 504,905 692,296
2006 3,543.11 2,470 59,836 56,257 -

742,451.41 554,001 806,133 56,257 -

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1967 8,483,266.26 6,546,769 5,551,115 6,495,123 40.38 160,850
1969 1,702.36 1,287 1,091 1,326 40.93 32
1982 6,019.36 3,854 3,268 5,280 44.32 119
1986 790,592.73 472,958 401,029 721,613 45.29 15,933
1988 209,977.03 120,901 102,514 195,653 45.76 4,276
1989 47,455.23 26,783 22,710 44,677 45.98 972
1991 10,175.24 5,499 4,663 9,786 46.43 211
1992 5,450.16 2,879 2,441 5,298 46.65 114
1993 20,427.33 10,530 8,929 20,078 46.87 428
1994 46,749.60 23,495 19,922 46,463 47.08 987
1996 48,731.01 23,182 19,656 49,542 47.50 1,043
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-48
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1999 26,551.29 11,502 9,753 27,950 48.09 581
2000 17,530.31 7,332 6,217 18,676 48.28 387
2003 1,140,912.88 423,461 359,060 1,261,037 48.83 25,825
2004 6,649.07 2,359 2,000 7,441 49.00 152
2007 30,694.54 9,287 7,875 35,712 49.49 722
2009 607,504.92 161,153 136,644 726,013 49.80 14,579
2010 379,769.67 93,300 79,111 460,162 49.95 9,212
2011 255,811.03 57,757 48,973 314,279 50.09 6,274
2015 29,713.85 4,128 3,500 38,693 50.62 764
2016 116,436.59 13,442 11,398 153,942 50.74 3,034
2017 138,188.86 12,637 10,715 185,513 50.85 3,648
2018 1,841,049.88 122,244 103,653 2,510,638 50.96 49,267

14,261,359.20 8,156,739 6,916,235 13,334,895 299,410

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1948 340,857.94 292,375 188,882 162,202 13.06 12,420
1968 51,845.09 41,982 27,121 26,279 13.58 1,935
1980 1,744.80 1,330 859 938 13.83 68
1994 6,142.49 4,119 2,661 3,666 14.05 261
1995 1,818.29 1,203 777 1,096 14.06 78
1999 32,527.06 20,181 13,037 20,465 14.10 1,451
2014 4,310,772.29 1,391,437 898,905 3,541,191 14.22 249,029

4,745,707.96 1,752,627 1,132,243 3,755,836 265,242

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1949 2,937,601.59 2,533,474 1,696,526 1,329,204 12.53 106,082
1953 705.29 603 404 323 12.64 26
1955 96.31 82 55 44 12.69 3
1958 261.91 221 148 122 12.76 10
1959 1,420.16 1,196 801 662 12.78 52
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-49
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1960 1,560.16 1,310 877 730 12.81 57
1980 3,186.04 2,459 1,647 1,635 13.20 124
1981 27,176.61 20,840 13,955 14,037 13.22 1,062
1983 859,029.18 650,001 435,269 449,531 13.25 33,927
1984 8,578.75 6,444 4,315 4,521 13.27 341
1986 15,023.96 11,111 7,440 8,034 13.30 604
1990 21,902.03 15,625 10,463 12,096 13.35 906
2001 46,108.01 28,029 18,769 28,722 13.47 2,132
2004 43,181.63 24,422 16,354 28,123 13.50 2,083
2005 57,616.43 31,671 21,208 38,137 13.50 2,825
2007 374,895.60 192,712 129,048 257,094 13.52 19,016
2008 88,377.26 43,694 29,259 61,769 13.52 4,569
2009 3,505.74 1,657 1,110 2,501 13.53 185
2016 9,383,648.89 2,408,268 1,612,682 8,052,476 13.56 593,840
2020 9,644,008.11 352,732 236,205 9,697,123 13.58 714,074

23,517,883.66 6,326,551 4,236,537 19,986,883 1,481,918

MILNER
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 22,853,573.87 9,797,144 9,752,803 15,386,128 43.33 355,092
1994 8,047.96 3,290 3,275 5,578 43.68 128
1997 50,148.46 18,900 18,814 36,349 44.19 823
1998 22,654.08 8,285 8,248 16,672 44.35 376
2012 151,137.14 25,764 25,647 140,603 46.24 3,041
2014 297,130.94 40,068 39,887 286,957 46.45 6,178
2015 631,381.75 73,272 72,940 621,580 46.55 13,353
2016 176,524.56 17,086 17,009 177,168 46.64 3,799
2017 52,973.74 4,060 4,042 54,229 46.73 1,160
2018 55,940.74 3,119 3,105 58,430 46.82 1,248
2019 9,521.09 325 324 10,150 46.90 216

24,309,034.33 9,991,313 9,946,093 16,793,845 385,414

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-50
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 8,345,543.02 6,180,617 6,266,460 4,499,290 38.71 116,231
1975 203,444.80 130,540 132,353 130,091 42.53 3,059
1983 40,450.68 23,153 23,475 28,707 44.57 644
1988 1,484,621.94 776,560 787,346 1,127,817 45.76 24,646
1990 156,858.45 78,729 79,822 122,525 46.21 2,651
1991 231,311.29 113,568 115,145 183,246 46.43 3,947
1992 14,157.64 6,793 6,887 11,376 46.65 244
1994 66,019.79 30,142 30,561 54,605 47.08 1,160
1996 50,385.17 21,775 22,077 42,919 47.50 904
1999 30,566.34 12,029 12,196 27,235 48.09 566
2003 65,070.80 21,941 22,246 61,696 48.83 1,263
2004 704.11 227 230 678 49.00 14
2007 16,893.02 4,643 4,707 17,085 49.49 345
2008 20,635.63 5,327 5,401 21,219 49.65 427
2009 88,007.68 21,209 21,504 92,026 49.80 1,848
2010 32,844.02 7,330 7,432 34,937 49.95 699
2011 10,333.10 2,119 2,148 11,181 50.09 223
2014 42,590.73 6,258 6,345 48,597 50.49 963
2015 559,605.74 70,630 71,611 650,280 50.62 12,846
2016 636,690.93 66,774 67,701 753,630 50.74 14,853
2017 89,491.04 7,435 7,538 107,905 50.85 2,122
2018 645,004.18 38,907 39,447 792,608 50.96 15,554
2019 639,768.67 23,546 23,873 801,429 51.07 15,693

13,470,998.77 7,650,252 7,756,507 9,621,081 220,902

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1921 135,733.25 113,732 82,882 54,209 15.92 3,405
1922 10.14 8 6 4 15.99
1929 694.32 574 418 283 16.46 17
1930 93.40 77 56 38 16.53 2
1956 4,342.66 3,354 2,444 1,942 18.04 108
1963 44,894.13 33,734 24,583 20,760 18.38 1,129
1964 7,845.37 5,869 4,277 3,647 18.43 198
1966 2,058.90 1,526 1,112 967 18.52 52
1985 10,134.46 6,575 4,791 5,444 19.28 282
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-51
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1987 885,929.99 562,760 410,108 484,681 19.34 25,061
1992 1,559.23 929 677 898 19.49 46
1998 248,004.96 133,185 97,058 153,427 19.64 7,812
2007 120,059.85 49,044 35,741 85,520 19.82 4,315
2008 1,283.77 500 364 932 19.84 47
2010 877,945.92 306,000 222,996 663,730 19.87 33,404
2019 55,071.50 3,888 2,833 52,789 19.96 2,645
2020 13,165,150.09 324,841 236,726 13,060,076 19.97 653,985

15,560,811.94 1,546,596 1,127,073 14,589,347 732,508

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1952 2,931,389.84 2,560,585 2,554,222 523,737 12.61 41,533
1954 6,622.80 5,758 5,744 1,210 12.66 96
1955 7,404.03 6,422 6,406 1,368 12.69 108
1965 8,252.29 6,953 6,936 1,729 12.92 134
1980 2,934.40 2,308 2,302 779 13.20 59
1983 237,480.01 183,183 182,728 66,626 13.25 5,028
1988 496,446.04 368,031 367,116 154,152 13.32 11,573
1989 329,514.17 241,968 241,367 104,623 13.34 7,843
1991 33,242.77 23,930 23,871 11,034 13.36 826
1992 10,143.47 7,220 7,202 3,449 13.38 258
1993 8,715.81 6,133 6,118 3,034 13.39 227
1995 7,585.60 5,204 5,191 2,774 13.41 207
1997 4,321.06 2,879 2,872 1,665 13.43 124
1999 86,122.25 55,499 55,361 35,067 13.45 2,607
2000 30,209.42 19,103 19,056 12,664 13.46 941
2009 2,297,059.65 1,107,116 1,104,365 1,307,548 13.53 96,641
2011 2,110,382.81 913,107 910,838 1,305,064 13.54 96,386
2012 38,895.74 15,732 15,693 25,148 13.55 1,856
2013 382,561.35 143,118 142,762 258,927 13.55 19,109
2014 14,260.18 4,847 4,835 10,138 13.56 748
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-52
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

2018 73,232.68 11,962 11,932 64,962 13.57 4,787
2019 15,479.33 1,618 1,614 14,639 13.57 1,079
2020 39,854.48 1,486 1,482 40,365 13.58 2,972

9,172,110.18 5,694,162 5,680,012 3,950,704 295,142

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1994 25,077,521.71 14,145,738 14,133,081 11,445,991 21.12 541,950
1995 109.29 61 61 51 21.15 2
2000 67,565.06 33,664 33,634 35,282 21.29 1,657
2001 302,707.30 146,980 146,848 161,913 21.31 7,598
2012 18,618.86 5,371 5,366 13,625 21.53 633
2015 423,620.77 87,793 87,714 344,379 21.57 15,966
2016 301,679.67 53,096 53,048 254,665 21.58 11,801
2018 594,113.26 62,860 62,804 543,192 21.60 25,148
2019 14,161.66 938 937 13,508 21.61 625
2020 15,834.85 365 365 15,787 21.62 730

26,815,932.43 14,536,866 14,523,859 12,828,392 606,110

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 170,167.75 142,272 134,510 42,465 17.03 2,494
1942 46.80 39 37 12 17.27 1
1943 147.46 122 115 38 17.32 2
1945 2,009.05 1,652 1,562 528 17.44 30
1964 2,216.59 1,707 1,614 691 18.43 37
1971 48,402.10 35,984 34,021 16,317 18.74 871
1992 1,974.69 1,212 1,146 908 19.49 47
1993 75,084.73 45,400 42,923 35,165 19.52 1,801
1996 468,611.10 269,371 254,674 232,682 19.60 11,872
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-53
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1997 38,245.74 21,576 20,399 19,377 19.62 988
2004 623,537.98 294,228 278,175 370,305 19.77 18,731
2020 412,387.59 10,478 9,906 418,977 19.97 20,980

1,842,831.58 824,041 779,081 1,137,464 57,854

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 15,661,967.76 9,166,812 8,985,707 7,302,739 19.57 373,160
1999 1,494.81 809 793 762 19.67 39
2014 299,980.42 76,666 75,151 236,828 19.92 11,889
2018 62,809.12 7,274 7,130 58,191 19.95 2,917
2019 9,159.50 666 653 8,873 19.96 445
2020 698,233.37 17,740 17,390 708,773 19.97 35,492

16,733,644.98 9,269,967 9,086,824 8,316,167 423,942

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1919 8,611.99 7,883 5,829 2,956 9.32 317
1921 29,656.89 27,108 20,043 10,207 9.36 1,090
1955 2,423.80 2,124 1,570 902 9.97 90
1985 50.00 39 29 22 10.33 2
1993 171,817.85 126,865 93,802 81,453 10.39 7,840
1999 47,633.22 32,656 24,145 24,441 10.43 2,343
2000 143,844.16 97,084 71,782 74,939 10.43 7,185
2001 2,654.89 1,761 1,302 1,406 10.44 135
2011 1,795,536.58 870,322 643,500 1,187,947 10.48 113,354
2018 1,912,359.22 375,414 277,574 1,673,032 10.49 159,488

4,114,588.60 1,541,256 1,139,576 3,057,304 291,844

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-54
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 279,818.07 237,687 203,032 82,383 13.06 6,308
1953 536.06 450 384 162 13.20 12
1980 1,708.20 1,290 1,102 640 13.83 46
1985 102,217.21 74,488 63,627 40,634 13.91 2,921
1986 34,021.56 24,587 21,002 13,700 13.93 983
1995 1,818.27 1,191 1,017 837 14.06 60
2016 4,161,820.32 1,019,917 871,211 3,373,846 14.23 237,094
2019 936,016.08 90,986 77,720 877,016 14.24 61,588

5,517,955.77 1,450,596 1,239,096 4,389,219 309,012

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 359,149.28 316,281 297,055 72,869 12.20 5,973
1939 108.51 95 89 23 12.26 2
1943 122.91 107 100 26 12.37 2
1944 11,284.91 9,826 9,229 2,395 12.40 193
1946 145.68 126 118 32 12.45 3
1948 3,358.72 2,902 2,726 734 12.51 59
1969 44,068.90 35,895 33,713 11,678 13.00 898
1984 54,767.81 41,137 38,636 17,774 13.27 1,339
1985 38,919.52 29,017 27,253 12,834 13.28 966
1988 231,607.72 168,428 158,190 80,366 13.32 6,033
1990 124,221.06 88,618 83,231 44,717 13.35 3,350
1991 114,261.89 80,685 75,780 41,909 13.36 3,137
1997 4,144.56 2,709 2,544 1,725 13.43 128
2002 71,255.24 42,370 39,794 33,598 13.48 2,492
2005 119,003.02 65,415 61,439 61,135 13.50 4,529
2007 94,437.33 48,545 45,594 51,676 13.52 3,822
2009 241,045.80 113,964 107,036 141,241 13.53 10,439
2012 909,313.46 360,785 338,854 597,739 13.55 44,114

2,421,216.32 1,406,905 1,321,382 1,172,471 87,479

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-55
IDAHO POWER COMPANY

ACCOUNT 333.00 WATERWHEELS, TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 100-S1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1947 582,908.55 504,711 481,336 119,060 12.48 9,540
1949 5,924.68 5,110 4,873 1,229 12.53 98
1982 1,123.18 856 816 341 13.24 26
1983 2,293.54 1,735 1,655 708 13.25 53
1989 2,135.56 1,538 1,467 733 13.34 55
1991 3,070.59 2,168 2,068 1,095 13.36 82
2004 13,464.36 7,615 7,262 6,606 13.50 489
2006 1,430,445.39 761,697 726,419 746,939 13.51 55,288
2008 201,106.24 99,427 94,822 112,317 13.52 8,307
2009 1,391,971.53 658,111 627,631 806,100 13.53 59,579
2010 34,683.88 15,587 14,865 20,859 13.54 1,541
2011 35,808.96 15,198 14,494 22,389 13.54 1,654

3,704,936.46 2,073,753 1,977,708 1,838,377 136,712

331,230,178.86 129,210,252 124,023,302 259,326,879 9,412,936

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.6 2.84
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-56
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 270,948.91 118,109 139,022 159,022 32.77 4,853
2008 66,430.54 16,605 19,545 53,528 36.76 1,456
2009 180.00 42 49 149 37.01 4
2013 243,912.45 40,669 47,870 220,434 38.06 5,792

581,471.90 175,425 206,487 433,132 12,105


AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1978 2,182,950.71 1,331,553 1,574,980 848,096 24.69 34,350
1979 68,818.86 41,544 49,139 27,250 24.86 1,096
1984 10,554.67 6,012 7,111 4,605 25.68 179
1985 5,015.14 2,820 3,336 2,231 25.84 86
1991 30,710.70 15,775 18,659 15,430 26.77 576
1992 3,822.57 1,929 2,282 1,961 26.92 73
1993 20,356.07 10,089 11,933 10,662 27.06 394
1996 27,530.33 12,823 15,167 15,391 27.51 559
1997 14,514.13 6,607 7,815 8,296 27.65 300
1999 118,032.45 51,091 60,431 70,585 27.94 2,526
2000 126,565.90 53,258 62,994 77,494 28.09 2,759
2001 37,165.23 15,182 17,957 23,296 28.23 825
2002 80,291.01 31,756 37,561 51,562 28.38 1,817
2005 73,309.95 25,919 30,657 50,717 28.82 1,760
2007 34,496.04 11,115 13,147 25,144 29.12 863
2008 109,783.70 33,529 39,659 82,201 29.27 2,808
2011 19,177.15 4,793 5,669 15,617 29.73 525
2012 47,935.60 11,015 13,029 40,180 29.88 1,345
2014 792,105.13 147,149 174,050 705,187 30.20 23,351
2015 6,933.80 1,120 1,325 6,372 30.37 210
2017 18,331.98 2,007 2,374 17,975 30.71 585

3,828,401.12 1,817,086 2,149,275 2,100,250 76,987

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-57
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 704,150.14 551,589 579,150 329,204 23.55 13,979
1963 2,297.08 1,737 1,824 1,139 24.79 46
1967 6,097.37 4,394 4,614 3,252 26.37 123
1969 7,603.63 5,344 5,611 4,198 27.14 155
1973 48,206.25 32,188 33,796 28,390 28.62 992
1976 38,234.10 24,523 25,748 23,574 29.68 794
1979 2,411.31 1,481 1,555 1,556 30.72 51
1980 2,263,756.78 1,370,530 1,439,011 1,481,236 31.05 47,705
1982 4,021.06 2,360 2,478 2,709 31.72 85
1984 11,741.20 6,670 7,003 8,143 32.37 252
1986 9,003.56 4,942 5,189 6,426 33.01 195
1987 834.38 450 472 604 33.33 18
1989 4,636.24 2,405 2,525 3,456 33.96 102
1990 10,095.90 5,133 5,389 7,634 34.27 223
1991 99,204.76 49,399 51,867 76,107 34.58 2,201
1992 80,083.27 39,012 40,961 62,346 34.89 1,787
1993 16,166.92 7,701 8,086 12,770 35.19 363
1995 61,452.19 27,879 29,272 50,001 35.80 1,397
1996 7,985.30 3,527 3,703 6,598 36.11 183
1998 2,040,937.29 852,214 894,796 1,738,013 36.71 47,344
1999 10,567.40 4,279 4,493 9,139 37.01 247
2001 193,279.91 73,199 76,857 172,475 37.61 4,586
2002 68,450.96 24,986 26,234 62,067 37.91 1,637
2003 26,864.17 9,433 9,904 24,750 38.21 648
2004 153,344.36 51,560 54,136 143,678 38.52 3,730
2005 59,555.74 19,140 20,096 56,731 38.82 1,461
2006 36,959.75 11,304 11,869 35,809 39.13 915
2007 4,319.33 1,252 1,315 4,257 39.43 108
2008 419,613.79 114,745 120,478 420,823 39.74 10,589
2009 1,161,151.20 297,600 312,470 1,185,415 40.05 29,598
2010 1,828,847.58 436,407 458,213 1,901,001 40.36 47,101
2011 244,947.50 53,919 56,613 259,369 40.68 6,376
2012 98,829.58 19,871 20,864 106,626 41.00 2,601
2013 207,297.08 37,494 39,367 228,046 41.33 5,518
2014 708,721.84 113,779 119,464 794,787 41.65 19,083
2015 738,102.42 102,404 107,521 844,631 41.99 20,115
2016 1,098,501.90 127,635 134,012 1,283,055 42.33 30,311
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-58
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2017 272,459.89 25,225 26,485 324,988 42.68 7,615
2018 269,343.64 18,280 19,193 328,260 43.04 7,627
2019 1,147,849.22 47,857 50,248 1,430,477 43.41 32,953

14,167,925.99 4,583,847 4,812,886 13,463,739 350,814

BLISS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1992 13,030.06 9,004 5,762 7,790 12.51 623
1994 732.92 495 317 445 12.56 35
1995 320,645.97 213,926 136,889 196,583 12.59 15,614
1996 30,216.99 19,890 12,727 18,698 12.62 1,482
1997 13,348.96 8,665 5,545 8,338 12.64 660
1999 784,579.10 493,135 315,551 500,411 12.70 39,402
2002 102,958.20 61,033 39,054 68,022 12.78 5,323
2003 1,052.79 610 390 705 12.80 55
2004 28,686.31 16,207 10,371 19,463 12.83 1,517
2005 9,148.75 5,026 3,216 6,299 12.86 490
2006 11,632.55 6,200 3,967 8,131 12.88 631
2011 1,071,936.07 458,032 293,089 821,724 13.02 63,112
2013 417,290.19 154,489 98,856 335,126 13.08 25,621
2014 337,737.93 114,004 72,950 278,298 13.11 21,228
2015 349,488.61 105,170 67,297 296,171 13.14 22,540
2016 475,064.84 123,448 78,993 415,074 13.18 31,493
2017 20,081.12 4,305 2,755 18,130 13.21 1,372
2018 30,939.53 5,039 3,224 28,953 13.25 2,185
2019 418,788.86 43,937 28,115 407,426 13.28 30,680
2020 9,695.71 358 229 9,854 13.33 739

4,447,055.46 1,842,973 1,179,297 3,445,641 264,802

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-59
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 1,380,908.46 736,068 575,395 929,795 28.15 33,030
1989 1,280.22 623 487 908 29.38 31
1993 5,050.09 2,281 1,783 3,722 30.18 123
1998 233,934.47 93,973 73,460 181,528 31.15 5,828
2000 6,399.33 2,427 1,897 5,078 31.53 161
2002 201,705.97 71,646 56,007 163,853 31.92 5,133
2003 145,256.62 49,768 38,904 119,425 32.11 3,719
2005 21,852.80 6,899 5,393 18,427 32.50 567
2007 289,238.49 82,932 64,829 250,441 32.89 7,615
2010 36,293.11 8,641 6,755 32,805 33.49 980
2012 227,055.53 45,858 35,848 211,643 33.90 6,243
2013 20,546.57 3,754 2,935 19,461 34.11 571
2014 39,355.75 6,393 4,998 37,900 34.32 1,104
2017 271,082.54 25,754 20,132 275,348 34.98 7,872

2,879,959.95 1,137,017 888,823 2,250,333 72,977

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1937 98.28 90 99
1940 69.87 64 71
1959 288.49 258 291
1961 100.57 90 102
1962 359.87 320 363
1963 115.56 103 117
1968 51.69 46 52
1973 1,305.22 1,138 1,318
1981 1,352.01 1,154 1,366
1982 1,095.94 932 1,107
1983 83,518.33 70,805 84,354
1984 4,176.09 3,527 4,218
2001 3,965.88 2,979 4,006
2007 23,969.77 16,244 24,209
2013 21,146.42 11,410 20,582 776 6.40 121
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-60
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

2014 11,214.09 5,650 10,192 1,135 6.41 177
2015 6,237.16 2,881 5,197 1,103 6.42 172
2017 9,569.28 3,388 6,111 3,554 6.43 553

168,634.52 121,079 163,754 6,567 1,023

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1961 3,529.03 3,007 2,608 2,403 23.97 100
1963 2,599.58 2,164 1,877 1,815 24.79 73
1967 854,569.82 677,843 587,852 625,637 26.37 23,725
1973 360.32 265 230 282 28.62 10
1975 233.37 167 145 187 29.33 6
1979 1,607.54 1,087 943 1,340 30.72 44
1984 7,193.00 4,498 3,901 6,313 32.37 195
1985 7,931.06 4,877 4,230 7,033 32.69 215
1986 7,631.26 4,611 3,999 6,838 33.01 207
1987 112,923.76 66,998 58,103 102,248 33.33 3,068
1988 3,351.41 1,951 1,692 3,067 33.65 91
1991 112,971.75 61,924 53,703 106,717 34.58 3,086
1992 29,132.04 15,622 13,548 27,819 34.89 797
1993 38,684.59 20,283 17,590 37,342 35.19 1,061
1995 63,168.04 31,545 27,357 62,342 35.80 1,741
1996 17,701.17 8,606 7,463 17,672 36.11 489
1997 90,145.01 42,645 36,983 91,022 36.41 2,500
2000 1,460,515.28 630,309 546,629 1,527,303 37.31 40,935
2002 22,278.24 8,951 7,763 23,872 37.91 630
2003 5,353.93 2,069 1,794 5,808 38.21 152
2004 76,035.41 28,142 24,406 83,564 38.52 2,169
2005 38,004.42 13,445 11,660 42,306 38.82 1,090
2006 11,285.43 3,799 3,295 12,731 39.13 325
2007 4,404.01 1,405 1,218 5,035 39.43 128
2008 181,539.39 54,645 47,390 210,396 39.74 5,294
2009 6,822.89 1,925 1,669 8,019 40.05 200
2010 311,072.46 81,710 70,862 370,861 40.36 9,189
2012 21,697.57 4,802 4,164 26,646 41.00 650
2013 63,040.96 12,551 10,885 78,633 41.33 1,903
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-61
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

2014 2,462,302.08 435,136 377,367 3,119,102 41.65 74,888
2015 143,135.05 21,860 18,958 184,294 41.99 4,389
2016 136,995.36 17,522 15,196 179,338 42.33 4,237
2017 255,666.14 26,056 22,597 340,449 42.68 7,977
2018 35,609.59 2,660 2,307 48,259 43.04 1,121
2020 7,590.17 119 103 10,675 43.80 244

6,597,081.13 2,295,199 1,990,487 7,377,368 192,929

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1948 35,440.66 29,401 27,523 8,981 11.17 804
1968 1,331.63 1,043 976 395 12.25 32
1981 6,478.84 4,774 4,469 2,204 12.73 173
1985 1,626.73 1,167 1,092 583 12.86 45
1989 18,692.34 12,971 12,142 7,111 12.98 548
1990 2,298.98 1,580 1,479 889 13.01 68
1992 673.52 453 424 270 13.07 21
1996 71,969.46 46,109 43,164 30,965 13.18 2,349
1998 5,955.20 3,700 3,464 2,670 13.24 202
1999 13,906.75 8,495 7,952 6,372 13.27 480
2000 12,608.82 7,562 7,079 5,908 13.30 444
2001 5,126.47 3,013 2,821 2,460 13.33 185
2002 7,515.38 4,323 4,047 3,694 13.36 276
2003 15,134.63 8,501 7,958 7,631 13.39 570
2005 32,256.62 17,173 16,076 17,148 13.44 1,276
2006 6,425.61 3,314 3,102 3,516 13.47 261
2010 145,730.91 63,456 59,402 90,700 13.60 6,669
2011 25,926.24 10,663 9,982 16,722 13.63 1,227
2014 1,382,578.68 446,926 418,376 1,005,680 13.73 73,247
2018 67,144.04 10,418 9,752 59,406 13.87 4,283

1,858,821.51 685,042 641,281 1,273,305 93,160

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-62
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1949 90,523.23 75,523 65,367 27,872 10.84 2,571
1954 872.82 720 623 276 11.14 25
1955 79.40 65 56 26 11.19 2
1963 4,191.54 3,373 2,919 1,398 11.57 121
1967 918.25 730 632 314 11.73 27
1985 12,011.19 8,737 7,562 4,809 12.32 390
1991 182,755.27 126,368 109,374 78,864 12.48 6,319
1995 141,592.86 93,558 80,977 64,864 12.59 5,152
1996 2,643.80 1,724 1,492 1,231 12.62 98
1997 884,464.31 568,600 492,136 418,862 12.64 33,138
2000 45,542.93 27,852 24,107 22,803 12.72 1,793
2004 66,720.68 37,333 32,313 36,410 12.83 2,838
2006 8,560.25 4,519 3,911 4,906 12.88 381
2007 136,271.75 69,522 60,173 80,187 12.91 6,211
2008 44,989.19 22,082 19,112 27,226 12.94 2,104
2009 755,872.38 355,158 307,397 471,151 12.97 36,326
2010 12,074.35 5,407 4,680 7,757 12.99 597
2011 156,998.33 66,439 57,504 104,204 13.02 8,003
2013 9,105.92 3,339 2,890 6,489 13.08 496
2014 94,556.99 31,611 27,360 70,034 13.11 5,342
2015 108,432.95 32,316 27,970 83,716 13.14 6,371
2016 447,484.94 115,163 99,676 361,233 13.18 27,408
2017 101,483.23 21,546 18,649 85,879 13.21 6,501

3,308,146.56 1,671,685 1,446,882 1,960,509 152,214

MILNER
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 1,854,969.15 798,598 951,425 1,089,041 33.31 32,694
1994 2,510.42 1,034 1,232 1,530 33.84 45
1996 24,634.92 9,659 11,507 15,591 34.36 454
2000 150,662.16 52,622 62,692 103,036 35.40 2,911
2002 37,056.96 12,076 14,387 26,376 35.92 734
2003 9,946.20 3,119 3,716 7,225 36.18 200
2004 129,474.49 38,948 46,401 96,021 36.45 2,634
2010 37,942.11 8,149 9,708 32,028 38.04 842
2011 20,390.81 4,045 4,819 17,611 38.31 460
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-63
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

MILNER
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

2015 7,473.09 938 1,118 7,103 39.45 180
2016 7,363.17 776 925 7,175 39.74 181
2017 18,086.45 1,519 1,810 18,085 40.04 452
2019 81,156.91 3,073 3,661 85,612 40.68 2,105

2,381,666.84 934,556 1,113,401 1,506,433 43,892

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 584,357.21 452,368 452,233 301,587 23.97 12,582
1967 740.08 533 533 422 26.37 16
1968 1,031.33 734 734 597 26.76 22
1969 5,075.86 3,568 3,567 2,981 27.14 110
1970 6,922.01 4,806 4,805 4,125 27.51 150
1971 4,228.58 2,898 2,897 2,558 27.89 92
1973 989.25 661 661 615 28.62 21
1975 32,521.67 21,143 21,137 20,816 29.33 710
1977 21,760.97 13,762 13,758 14,314 30.03 477
1981 2,352.32 1,402 1,402 1,633 31.39 52
1985 858.98 480 480 628 32.69 19
1986 8,739.14 4,797 4,796 6,478 33.01 196
1987 59,964.87 32,320 32,310 45,044 33.33 1,351
1988 63,819.43 33,751 33,741 48,586 33.65 1,444
1989 9,307.10 4,828 4,827 7,180 33.96 211
1990 2,537.02 1,290 1,290 1,983 34.27 58
1991 67,153.11 33,439 33,429 53,198 34.58 1,538
1992 6,125.53 2,984 2,983 4,919 34.89 141
1993 63,537.44 30,264 30,255 51,708 35.19 1,469
1994 36,254.75 16,859 16,854 29,915 35.50 843
1995 19,054.40 8,644 8,641 15,939 35.80 445
1997 1,534,141.27 659,318 659,122 1,319,920 36.41 36,252
1999 84,612.92 34,259 34,249 74,902 37.01 2,024
2002 59,605.99 21,757 21,751 55,141 37.91 1,455
2003 8,517.90 2,991 2,990 7,998 38.21 209
2004 35,834.81 12,049 12,045 34,181 38.52 887
2005 34,837.41 11,196 11,193 33,748 38.82 869
2006 9,022.35 2,759 2,758 8,881 39.13 227
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-64
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2007 311,857.31 90,408 90,381 311,915 39.43 7,911
2008 614,627.58 168,072 168,022 624,848 39.74 15,723
2009 2,518.65 646 646 2,603 40.05 65
2010 36,723.23 8,763 8,760 38,613 40.36 957
2011 38,116.63 8,390 8,388 40,783 40.68 1,003
2012 21,993.51 4,422 4,421 23,951 41.00 584
2013 2,797,682.18 506,019 505,869 3,103,141 41.33 75,082
2014 124,761.40 20,029 20,023 140,919 41.65 3,383
2016 64,574.67 7,503 7,501 75,801 42.33 1,791
2017 130,331.34 12,067 12,063 156,064 42.68 3,657
2018 113,056.96 7,673 7,671 138,173 43.04 3,210

7,020,147.16 2,249,852 2,249,183 6,806,807 177,236

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1919 377.16 337 174 207 6.88 30
1921 5,773.53 5,089 2,630 3,201 7.64 419
1942 264.46 208 107 160 13.15 12
1948 656.71 504 260 403 14.04 29
1951 893.87 678 350 552 14.42 38
1956 166.14 124 64 104 14.99 7
1963 147.62 107 55 94 15.66 6
1964 2,593.56 1,867 965 1,655 15.74 105
1965 7,045.95 5,047 2,608 4,508 15.83 285
1966 170.13 121 63 109 15.91 7
1968 2,137.03 1,509 780 1,379 16.07 86
1969 99.75 70 36 65 16.15 4
1982 64,590.33 41,753 21,578 43,659 17.03 2,564
1986 28,945.10 18,052 9,329 19,905 17.27 1,153
1987 50,082.46 30,920 15,979 34,604 17.33 1,997
1992 167.92 98 51 119 17.62 7
1995 3,812.76 2,122 1,097 2,754 17.78 155
1998 20,023.27 10,561 5,458 14,766 17.95 823
2000 6,936.46 3,506 1,812 5,194 18.06 288
2006 71,850.31 30,390 15,705 56,863 18.39 3,092
2008 1,283,405.89 498,482 257,613 1,038,627 18.50 56,142
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-65
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

2011 19,140.16 6,252 3,231 16,101 18.68 862
2016 111,842.81 21,092 10,900 102,061 18.99 5,374
2017 10,012.35 1,535 793 9,319 19.06 489
2020 6,075.19 152 79 6,057 19.29 314

1,697,210.92 680,576 351,718 1,362,465 74,288

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1952 168,432.65 142,262 143,052 33,803 11.02 3,067
1954 5,468.40 4,596 4,622 1,120 11.14 101
1955 1,610.69 1,350 1,357 334 11.19 30
1959 137.67 114 115 30 11.39 3
1960 250.36 207 208 55 11.44 5
1965 2,834.41 2,311 2,324 652 11.65 56
1966 1,639.46 1,332 1,339 382 11.69 33
1968 2,573.05 2,077 2,089 613 11.77 52
1969 245.69 198 199 59 11.81 5
1972 791.85 630 633 198 11.91 17
1975 14,028.86 11,014 11,075 3,655 12.01 304
1982 29,125.09 22,033 22,155 8,426 12.23 689
1985 4,047.71 3,001 3,018 1,232 12.32 100
1991 61,978.28 43,688 43,930 21,147 12.48 1,694
1992 4,075.99 2,844 2,860 1,420 12.51 114
1993 7,679.08 5,298 5,327 2,736 12.54 218
1994 7,937.33 5,414 5,444 2,890 12.56 230
1996 682.27 453 456 261 12.62 21
1998 1,367,680.48 882,519 887,417 548,648 12.67 43,303
2000 12,044.44 7,509 7,551 5,096 12.72 401
2001 165,805.18 101,365 101,928 72,168 12.75 5,660
2004 12,035.44 6,865 6,903 5,734 12.83 447
2006 38,066.82 20,484 20,598 19,372 12.88 1,504
2008 21,376.19 10,696 10,755 11,690 12.94 903
2010 235,166.12 107,345 107,941 138,984 12.99 10,699
2011 61,337.63 26,461 26,608 37,797 13.02 2,903
2012 75,908.84 30,664 30,834 48,870 13.05 3,745
2013 610,803.67 228,306 229,573 411,771 13.08 31,481
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-66
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

2014 4,794.79 1,634 1,643 3,391 13.11 259
2015 585,120.84 177,770 178,757 435,620 13.14 33,152
2016 47,043.38 12,342 12,410 36,985 13.18 2,806
2017 333,190.24 72,115 72,515 277,335 13.21 20,994
2018 183,611.45 30,189 30,357 162,435 13.25 12,259
2019 7,635.42 809 813 7,204 13.28 542
2020 19,486.79 726 730 19,731 13.33 1,480

4,094,646.56 1,966,621 1,977,535 2,321,844 179,277

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1994 2,758,641.56 1,522,245 1,568,214 1,245,600 18.98 65,627
1995 12.14 7 7 5 19.05
1997 107.76 56 58 52 19.17 3
2000 107,582.81 52,824 54,419 55,315 19.36 2,857
2001 25,035.41 11,991 12,353 13,183 19.43 678
2006 4,881.81 1,993 2,053 2,926 19.75 148
2010 21,568.45 7,215 7,433 14,567 20.02 728
2011 4,243.44 1,329 1,369 2,959 20.08 147
2012 6,820.08 1,979 2,039 4,918 20.15 244
2013 21,808.39 5,787 5,962 16,283 20.22 805
2015 54,463.96 11,436 11,781 43,772 20.37 2,149
2016 266,619.49 47,611 49,049 222,903 20.45 10,900
2017 42,950.89 6,225 6,413 37,397 20.53 1,822
2018 303,437.33 32,764 33,753 275,753 20.61 13,380
2020 7,146.94 168 173 7,117 20.79 342

3,625,320.46 1,703,630 1,755,077 1,942,750 99,830

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 10,255.89 8,439 9,032 1,634 12.43 131
1942 52.34 42 45 9 13.15 1
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-67
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1950 30.52 24 26 6 14.30
1964 2,294.73 1,701 1,821 566 15.74 36
1972 1,711.80 1,219 1,305 476 16.37 29
1986 1,767.00 1,135 1,215 623 17.27 36
1995 1,910.81 1,095 1,172 815 17.78 46
1996 457,584.96 257,865 275,984 199,904 17.84 11,205
2005 34,458.67 15,575 16,669 19,168 18.33 1,046
2011 43,838.24 14,746 15,782 29,810 18.68 1,596
2015 90,119.98 20,470 21,908 71,816 18.93 3,794
2017 11,779.01 1,859 1,990 10,261 19.06 538
2019 30,105.70 2,240 2,397 28,913 19.21 1,505
2020 504,029.26 12,984 13,896 510,294 19.29 26,454

1,189,938.91 339,394 363,242 874,294 46,417

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 2,058,271.85 1,179,729 1,094,277 1,046,326 17.78 58,848
2000 16,500.43 8,587 7,965 9,195 18.06 509
2001 26,885.97 13,665 12,675 15,286 18.11 844
2002 37,417.34 18,532 17,190 21,724 18.17 1,196
2004 15,856.54 7,406 6,870 9,621 18.28 526
2006 18,497.56 8,056 7,472 11,765 18.39 640
2007 104,160.50 43,577 40,421 67,906 18.44 3,683
2011 27,676.80 9,310 8,636 20,148 18.68 1,079
2014 16,988.43 4,382 4,065 13,603 18.86 721
2015 79,061.60 17,959 16,658 65,566 18.93 3,464
2016 6,905.09 1,341 1,244 5,937 18.99 313
2017 8,879.65 1,401 1,300 7,935 19.06 416
2018 188,427.36 22,248 20,636 175,328 19.13 9,165
2019 76,005.09 5,654 5,244 73,801 19.21 3,842
2020 1,348,861.25 34,748 32,231 1,370,585 19.29 71,052

4,030,395.46 1,376,595 1,276,883 2,914,728 156,298

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-68
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1921 2,004.07 1,821 2,044
1936 86.70 76 88
1945 302.13 261 308
1946 560.63 484 572
1954 31.26 27 32
1963 12.38 10 13
1964 1,501.54 1,253 1,532
1982 345.18 271 352
1983 11,943.44 9,311 12,182
1985 126,605.79 97,613 129,138
1986 1,222.01 936 1,246
1987 5,304.82 4,039 5,411
1998 202,047.88 138,700 206,089
2000 16,328.22 10,880 16,655
2001 90,525.62 59,350 92,336
2002 121,484.08 78,203 123,914
2006 6,425.60 3,773 6,554
2007 31,519.29 17,962 32,150
2009 1,339.75 710 1,367
2012 17,121.61 7,793 15,368 2,096 10.20 205
2013 20,256.30 8,595 16,950 3,712 10.22 363
2015 72,639.50 25,456 50,200 23,892 10.26 2,329
2017 10,749.91 2,745 5,413 5,552 10.30 539

740,357.71 470,269 719,913 35,252 3,436

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 3,780.14 3,106 2,014 1,842 11.17 165
1968 524.39 407 264 271 12.25 22
1976 6,571.46 4,928 3,195 3,508 12.56 279
1986 106,778.25 75,264 48,796 60,118 12.89 4,664
1996 78,591.54 49,863 32,327 47,836 13.18 3,629
1998 1,250.67 770 499 776 13.24 59
2000 8,550.57 5,078 3,292 5,429 13.30 408
2001 4,750.28 2,765 1,793 3,053 13.33 229
2004 99,353.41 53,890 34,938 66,402 13.41 4,952
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-69
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

2008 210,471.50 99,829 64,722 149,959 13.53 11,083
2009 815.29 370 240 592 13.56 44
2011 23,523.34 9,580 6,211 17,783 13.63 1,305
2016 661,202.04 162,766 105,525 568,901 13.80 41,225
2018 11,767.32 1,808 1,172 10,830 13.87 781

1,217,930.20 470,424 304,988 937,301 68,845

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 22,574.13 19,368 13,734 9,518 9.86 965
1941 12,938.70 10,995 7,796 5,530 10.24 540
1944 941.02 794 563 406 10.49 39
1946 8,844.57 7,429 5,268 3,842 10.64 361
1947 283.63 238 169 123 10.71 11
1948 3,069.82 2,567 1,820 1,342 10.78 124
1951 21,265.89 17,657 12,520 9,383 10.97 855
1955 23.62 19 13 11 11.19 1
1960 176.02 143 101 80 11.44 7
1968 16,844.16 13,338 9,458 7,892 11.77 671
1970 3,288.52 2,585 1,833 1,554 11.84 131
1980 4,761.15 3,575 2,535 2,369 12.17 195
1983 263.26 194 138 134 12.26 11
1985 4,413.31 3,210 2,276 2,270 12.32 184
1988 10,032.07 7,130 5,056 5,277 12.40 426
1989 6,073.70 4,279 3,034 3,222 12.43 259
1991 59,121.68 40,880 28,988 31,908 12.48 2,557
1997 548,533.46 352,638 250,053 314,937 12.64 24,916
2000 9,452.89 5,781 4,099 5,637 12.72 443
2002 1,053.39 618 438 647 12.78 51
2006 11,048.70 5,832 4,135 7,245 12.88 562
2008 34,187.61 16,781 11,899 23,314 12.94 1,802
2009 60,103.14 28,240 20,025 41,881 12.97 3,229
2010 21,185.51 9,486 6,726 15,095 12.99 1,162
2011 15,486.64 6,554 4,647 11,304 13.02 868
2013 8,895.79 3,262 2,313 6,850 13.08 524
2015 3,530.04 1,052 746 2,890 13.14 220
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-70
IDAHO POWER COMPANY

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

2017 14,283.93 3,033 2,151 12,562 13.21 951
2018 279,555.42 45,089 31,972 255,970 13.25 19,318
2019 183,739.48 19,092 13,538 175,714 13.28 13,231
2020 39,788.97 1,453 1,030 39,952 13.33 2,997

1,405,760.22 633,312 449,076 998,857 77,611

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 60-S0
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1947 32,812.64 27,499 18,109 15,688 10.71 1,465
1949 2,778.90 2,318 1,526 1,336 10.84 123
1961 1,377.70 1,115 734 685 11.48 60
1971 35,294.72 27,639 18,201 18,152 11.88 1,528
1985 4,620.97 3,361 2,213 2,546 12.32 207
1991 45,036.08 31,141 20,508 25,880 12.48 2,074
1998 427,380.64 270,522 178,150 262,052 12.67 20,683
1999 38,224.88 23,795 15,670 23,702 12.70 1,866
2000 6,138.50 3,754 2,472 3,850 12.72 303
2004 10,200.88 5,708 3,759 6,748 12.83 526
2006 90,993.75 48,032 31,631 62,093 12.88 4,821
2008 30,643.37 15,041 9,905 21,658 12.94 1,674
2011 37,392.23 15,824 10,421 28,093 13.02 2,158
2012 12,486.60 4,948 3,258 9,603 13.05 736
2014 110,947.78 37,091 24,426 89,850 13.11 6,854
2017 19,614.44 4,164 2,742 17,461 13.21 1,322
2018 260,949.69 42,088 27,717 241,062 13.25 18,193
2019 222,077.74 23,075 15,196 213,544 13.28 16,080

1,388,971.51 587,115 386,639 1,044,002 80,673

66,629,844.09 25,741,697 24,426,708 53,055,696 2,224,817

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.8 3.34
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-71
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -10

1947 1,223.68 1,039 1,083 263 17.44 15
1950 569.77 479 499 127 17.62 7
1953 1,459.50 1,215 1,267 339 17.80 19
1956 1,114.92 918 957 269 17.96 15
1957 760.89 624 651 186 18.01 10
1960 1,106.24 897 935 282 18.16 16
1970 560.68 433 451 165 18.57 9
1972 4,239.78 3,237 3,375 1,289 18.64 69
1973 466.35 354 369 144 18.67 8
1976 463.35 345 360 150 18.77 8
1977 2,928.07 2,163 2,255 966 18.80 51
1979 7,627.57 5,551 5,787 2,603 18.86 138
1980 3,903.95 2,819 2,939 1,355 18.88 72
1981 10,495.09 7,516 7,836 3,709 18.91 196
1982 65,238.50 46,314 48,284 23,478 18.94 1,240
1983 50,080.86 35,239 36,738 18,351 18.96 968
1984 8,529.83 5,944 6,197 3,186 18.99 168
1985 26,500.63 18,289 19,067 10,084 19.01 530
1986 8,219.96 5,615 5,854 3,188 19.03 168
1987 7,981.50 5,392 5,621 3,158 19.06 166
1988 4,854.88 3,243 3,381 1,959 19.08 103
1989 7,460.93 4,925 5,134 3,073 19.10 161
1990 15,795.00 10,296 10,734 6,641 19.12 347
1991 73,435.84 47,234 49,243 31,536 19.14 1,648
1992 3,479.56 2,207 2,301 1,527 19.16 80
1993 72,523.97 45,323 47,251 32,526 19.18 1,696
1994 29,281.83 18,013 18,779 13,431 19.20 700
1995 8,646.19 5,233 5,456 4,055 19.21 211
1996 39,741.38 23,628 24,633 19,083 19.23 992
1997 221,606.87 129,260 134,758 109,009 19.25 5,663
1999 3,875.82 2,169 2,261 2,002 19.28 104
2000 429.09 235 245 227 19.30 12
2001 41,758.19 22,275 23,222 22,712 19.31 1,176
2002 41,860.70 21,728 22,652 23,395 19.33 1,210
2003 27,608.98 13,922 14,514 15,856 19.34 820
2004 25,155.93 12,294 12,817 14,855 19.35 768
2005 82,560.76 38,956 40,613 50,204 19.37 2,592
2006 51,464.43 23,385 24,380 32,231 19.38 1,663
2007 100,870.95 43,921 45,789 65,169 19.40 3,359
2008 269,549.26 112,043 116,809 179,695 19.41 9,258
2010 105,941.69 39,440 41,118 75,418 19.43 3,882
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-72
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HAGERMAN MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -10

2011 74,095.39 25,783 26,880 54,625 19.45 2,808
2012 97,709.68 31,506 32,846 74,635 19.46 3,835
2013 52,465.24 15,470 16,128 41,584 19.47 2,136
2014 52,063.86 13,810 14,397 42,873 19.48 2,201
2015 181,539.62 42,377 44,180 155,514 19.49 7,979
2016 173,221.95 34,426 35,890 154,654 19.50 7,931
2017 65,855.53 10,616 11,068 61,374 19.51 3,146
2018 258,229.41 30,970 32,287 251,765 19.53 12,891
2019 68,362.90 5,162 5,382 69,818 19.54 3,573
2020 61,633.38 1,624 1,693 66,104 19.55 3,381

2,516,550.33 975,857 1,017,365 1,750,840 90,199

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 26,686.60 10,967 11,349 18,006 41.01 439
1997 12,783.88 4,630 4,791 9,271 41.60 223
1999 8,755.88 2,985 3,089 6,543 41.81 156

48,226.36 18,582 19,229 33,820 818

NIAGARA SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

1992 1,627.69 652 75 1,796 45.19 40
1994 10,030.60 3,824 443 11,093 45.51 244
1995 4,381.76 1,627 188 4,851 45.67 106
1996 521.28 188 22 578 45.82 13
1999 2,756.39 907 105 3,065 46.25 66
2002 4,182.62 1,233 143 4,667 46.65 100
2005 15,572.40 4,011 464 17,444 47.02 371
2011 17,474.33 3,019 349 19,746 47.69 414
2013 30,440.87 4,291 497 34,510 47.89 721
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-73
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

NIAGARA SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

2014 6,047.53 751 87 6,868 47.99 143
2015 18,131.05 1,935 224 20,627 48.09 429
2016 10,862.15 966 112 12,380 48.18 257

122,028.67 23,404 2,709 137,624 2,904

HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1956 7,954.79 6,471 5,994 5,302 36.41 146
1961 562.61 437 405 394 37.97 10
1966 205.20 152 141 151 39.43 4
1967 2,172.34 1,587 1,470 1,615 39.71 41
1974 15,762.12 10,607 9,824 12,558 41.53 302
1976 1,492.09 978 906 1,213 42.01 29
1978 360.59 230 213 299 42.47 7
1979 1,673.75 1,052 974 1,402 42.70 33
1980 573.69 355 329 486 42.91 11
1981 835.00 509 471 714 43.13 17
1982 12,378.34 7,428 6,880 10,697 43.34 247
1983 2,849.10 1,682 1,558 2,488 43.54 57
1984 1,178.19 684 634 1,040 43.74 24
1985 8,644.95 4,931 4,567 7,709 43.94 175
1986 68,778.69 38,536 35,693 61,973 44.13 1,404
1987 13,695.82 7,530 6,974 12,474 44.32 281
1988 4,288.70 2,312 2,141 3,949 44.50 89
1989 45,009.51 23,778 22,023 41,890 44.68 938
1990 29,990.05 15,511 14,366 28,219 44.86 629
1991 21,747.28 11,001 10,189 20,692 45.03 460
1992 4,767.95 2,358 2,184 4,586 45.19 101
1993 20,886.79 10,084 9,340 20,319 45.35 448
1994 50,250.63 23,656 21,910 49,445 45.51 1,086
1995 11,736.83 5,380 4,983 11,683 45.67 256
1996 47,783.76 21,304 19,732 48,121 45.82 1,050
1997 46,538.00 20,146 18,659 47,424 45.97 1,032
1998 36,516.44 15,334 14,203 37,651 46.11 817
1999 7,199.01 2,926 2,710 7,512 46.25 162
2000 134,254.07 52,693 48,805 141,836 46.39 3,057
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-74
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON MAINTENANCE SHOP
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

2001 20,493.33 7,755 7,183 21,918 46.52 471
2002 42,746.53 15,560 14,412 46,288 46.65 992
2003 14,531.78 5,071 4,697 15,938 46.78 341
2004 23,326.89 7,786 7,211 25,913 46.90 553
2005 26,637.35 8,471 7,846 29,979 47.02 638
2006 24,135.44 7,283 6,746 27,527 47.14 584
2007 30,747.31 8,772 8,125 35,536 47.25 752
2008 28,796.66 7,717 7,148 33,744 47.37 712
2009 8,790.13 2,200 2,038 10,444 47.48 220
2010 58,136.24 13,483 12,488 70,065 47.59 1,472
2011 90,193.33 19,238 17,818 110,256 47.69 2,312
2012 511,854.88 99,278 91,953 634,881 47.79 13,285
2013 183,426.55 31,925 29,569 230,896 47.89 4,821
2014 79,037.15 12,120 11,226 101,007 47.99 2,105
2015 84,970.12 11,198 10,372 110,286 48.09 2,293
2016 66,517.71 7,307 6,768 87,687 48.18 1,820
2017 188,629.90 16,409 15,198 252,656 48.27 5,234
2018 52,298.47 3,316 3,071 71,193 48.36 1,472
2019 173,946.60 6,743 6,245 240,759 48.45 4,969
2020 7,761.72 101 94 10,928 48.54 225

2,317,064.38 581,385 538,486 2,751,745 58,184

RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

1964 3,389.02 2,069 1,797 2,101 38.86 54
1974 900.12 491 426 609 41.53 15
1976 871.98 463 402 601 42.01 14
1978 791.78 409 355 555 42.47 13
1981 2,267.08 1,119 972 1,635 43.13 38
1984 3,003.57 1,412 1,226 2,228 43.74 51
1988 697.56 305 265 537 44.50 12
1992 11,318.42 4,533 3,936 9,080 45.19 201
1995 1,303.15 484 420 1,078 45.67 24
2011 16,657.89 2,878 2,499 16,657 47.69 349
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-75
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

2014 2,756.17 342 297 2,873 47.99 60
2015 2,733.18 292 254 2,890 48.09 60
2017 2,994.50 211 183 3,260 48.27 68

49,684.42 15,008 13,033 44,104 959

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1919 629.23 536 518 181 20.59 9
1924 66.82 56 54 20 21.70 1
1925 30.84 26 25 9 21.91
1943 274.80 212 205 100 25.59 4
1950 942.06 701 677 369 26.82 14
1957 549.70 393 380 231 27.92 8
1958 581.37 413 399 246 28.07 9
1968 829.66 549 530 391 29.37 13
1969 279.65 184 178 133 29.48 5
1971 306.12 198 191 149 29.70 5
1978 1,336,376.17 805,978 778,371 705,007 30.40 23,191
1979 8,976.64 5,355 5,172 4,792 30.49 157
1980 990.18 584 564 535 30.58 17
1982 321.36 185 179 178 30.74 6
1984 1,739.28 976 943 988 30.90 32
1989 813.58 424 409 494 31.26 16
1993 14,687.31 7,105 6,862 9,441 31.52 300
1994 31,541.83 14,945 14,433 20,578 31.58 652
1995 184,081.61 85,314 82,392 121,939 31.64 3,854
1996 2,985.64 1,353 1,307 2,007 31.69 63
1997 51,432.19 22,727 21,949 35,141 31.75 1,107
1999 10,368.55 4,343 4,194 7,315 31.85 230
2004 34,352.32 12,135 11,719 26,412 32.09 823
2005 112,265.70 37,980 36,679 87,936 32.14 2,736
2007 6,954.05 2,136 2,063 5,656 32.22 176
2008 137,162.78 39,856 38,491 113,760 32.26 3,526
2009 1,799.88 491 474 1,524 32.31 47
2011 795.18 188 182 701 32.38 22
2012 158,252.34 34,206 33,034 142,626 32.42 4,399
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-76
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

2013 32,546.78 6,356 6,138 29,989 32.46 924
2015 23,927.77 3,600 3,477 23,083 32.53 710
2018 31,684.29 2,353 2,272 32,897 32.63 1,008
2019 7,784.81 355 343 8,298 32.67 254

2,196,330.49 1,092,213 1,054,801 1,383,126 44,318

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 461,258.75 328,596 397,351 197,672 37.67 5,247
1961 399.49 282 341 174 37.97 5
1962 630.08 440 532 281 38.27 7
1969 4,979.10 3,233 3,909 2,514 40.25 62
1972 303.29 190 230 161 41.03 4
1973 2,049.52 1,269 1,535 1,109 41.28 27
1974 295.15 180 218 163 41.53 4
1975 46.79 28 34 27 41.77 1
1976 5,995.16 3,570 4,317 3,417 42.01 81
1977 549.65 323 391 318 42.24 8
1980 2,336,863.41 1,314,526 1,589,577 1,424,977 42.91 33,209
1982 1,151.47 628 759 726 43.34 17
1984 559.04 295 357 364 43.74 8
1985 8,469.77 4,389 5,307 5,619 43.94 128
1986 15,921.79 8,104 9,800 10,739 44.13 243
1988 6,229.64 3,051 3,689 4,347 44.50 98
1990 4,260.94 2,002 2,421 3,076 44.86 69
1991 112,746.57 51,814 62,656 82,788 45.03 1,839
1992 14,234.34 6,395 7,733 10,629 45.19 235
1994 2,217.19 948 1,146 1,714 45.51 38
1995 8,059.59 3,356 4,058 6,339 45.67 139
1996 15,086.02 6,110 7,388 12,073 45.82 263
1997 2,550.54 1,003 1,213 2,077 45.97 45
2000 7,334.02 2,615 3,162 6,299 46.39 136
2004 68,378.65 20,733 25,071 63,137 46.90 1,346
2005 22,149.50 6,399 7,738 20,835 47.02 443
2006 1,048.95 288 348 1,005 47.14 21
2007 142,899.70 37,036 44,785 139,555 47.25 2,954
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-77
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

2008 396,858.60 96,620 116,837 395,111 47.37 8,341
2010 538,427.86 113,444 137,181 557,391 47.59 11,712
2011 64,049.41 12,411 15,008 67,616 47.69 1,418
2012 14,392.12 2,536 3,067 15,499 47.79 324
2013 91,829.74 14,520 17,558 100,902 47.89 2,107
2014 340,893.44 47,489 57,426 382,327 47.99 7,967
2015 738,503.95 88,417 106,917 845,753 48.09 17,587
2016 335,046.14 33,436 40,432 391,777 48.18 8,132
2017 65,376.19 5,166 6,247 78,088 48.27 1,618
2018 63,416.18 3,653 4,417 77,390 48.36 1,600
2019 18,291.23 644 779 22,817 48.45 471
2020 897,445.18 10,639 12,865 1,144,839 48.54 23,585

6,811,198.15 2,236,778 2,704,801 6,081,645 131,539

BLISS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1950 198,583.86 170,211 133,113 73,414 12.52 5,864
1952 299.87 256 200 112 12.57 9
1957 179.69 151 118 69 12.70 5
1964 1,331.17 1,098 859 526 12.85 41
1973 2,344.69 1,866 1,459 979 13.00 75
1982 4,260.33 3,227 2,524 1,907 13.11 145
1986 2,574.63 1,893 1,480 1,197 13.16 91
1989 1,610.13 1,153 902 773 13.19 59
1991 2,653.41 1,863 1,457 1,303 13.20 99
1992 2,770.11 1,924 1,505 1,376 13.21 104
1993 9,807.48 6,732 5,265 4,935 13.22 373
1994 2,251.08 1,526 1,193 1,148 13.23 87
1997 5,686.88 3,697 2,891 3,023 13.25 228
1999 7,063.06 4,439 3,472 3,874 13.27 292
2000 14,875.79 9,181 7,180 8,291 13.27 625
2005 224,829.62 123,033 96,218 137,605 13.30 10,346
2006 54,241.21 28,756 22,489 33,922 13.31 2,549
2007 224,026.20 114,627 89,644 143,344 13.32 10,762
2012 24,352.68 9,634 7,534 17,793 13.34 1,334
2014 14,947.24 4,973 3,889 11,656 13.35 873
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-78
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BLISS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

2015 3,890.93 1,152 901 3,146 13.36 235
2018 58,992.40 9,436 7,379 53,973 13.37 4,037
2020 15,243.84 560 438 15,416 13.38 1,152

876,816.30 501,388 392,109 519,780 39,385

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 994,971.42 514,734 533,878 550,641 35.29 15,603
1984 1,752.01 893 926 983 35.40 28
1988 957.97 458 475 569 35.82 16
1989 2,089.69 982 1,019 1,259 35.91 35
1990 7,518.95 3,468 3,597 4,599 36.01 128
1991 1,755.71 795 825 1,089 36.10 30
1992 12,362.47 5,482 5,686 7,789 36.19 215
1993 23,379.43 10,149 10,526 14,957 36.28 412
1994 2,753.07 1,169 1,212 1,788 36.36 49
1996 1,937.17 783 812 1,299 36.53 36
1997 12,349.11 4,863 5,044 8,417 36.61 230
1999 9,373.60 3,486 3,616 6,602 36.76 180
2005 27,939.21 8,297 8,606 21,848 37.17 588
2007 12,583.15 3,377 3,503 10,213 37.29 274
2009 871.10 207 215 735 37.41 20
2014 15,875.15 2,356 2,444 14,860 37.69 394
2015 27,075.82 3,477 3,606 25,906 37.74 686
2017 3,524.05 301 312 3,529 37.84 93
2018 87,059.17 5,455 5,658 89,237 37.88 2,356

1,246,128.25 570,732 591,959 766,321 21,373

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1937 160.43 149 153 9 6.17 1
1957 42.21 38 39 3 6.31
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-79
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1973 721.19 635 654 74 6.37 12
1983 20.00 17 18 3 6.40
1984 466.85 397 409 63 6.40 10
1988 830.29 693 714 125 6.41 20
1992 6,456.56 5,270 5,428 1,093 6.42 170
2005 12,445.00 8,796 9,060 3,510 6.44 545
2010 3,362.63 2,083 2,146 1,251 6.45 194
2014 5,818.05 2,920 3,008 2,869 6.45 445
2015 19,708.58 9,071 9,343 10,562 6.45 1,638
2016 20,199.09 8,295 8,544 11,857 6.45 1,838
2019 10,646.75 1,993 2,053 8,700 6.46 1,347

80,877.63 40,357 41,568 40,118 6,220

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1952 113.72 96 58 103 35.10 3
1967 447,326.12 326,806 197,651 437,553 39.71 11,019
1974 455.15 306 185 461 41.53 11
1980 9,007.35 5,577 3,373 9,417 42.91 219
1981 20,171.70 12,298 7,438 21,206 43.13 492
1988 16,821.11 9,070 5,485 18,400 44.50 413
1989 6,848.83 3,618 2,188 7,537 44.68 169
1990 3,805.31 1,968 1,190 4,213 44.86 94
1991 4,153.45 2,101 1,271 4,627 45.03 103
1993 5,050.80 2,438 1,474 5,698 45.35 126
1995 2,383.38 1,093 661 2,723 45.67 60
1996 13,362.97 5,958 3,603 15,372 45.82 335
2005 24,985.14 7,946 4,806 30,673 47.02 652
2008 34,916.28 9,357 5,659 43,922 47.37 927
2009 19,467.59 4,873 2,947 24,697 47.48 520
2011 563,831.33 120,264 72,735 727,905 47.69 15,263
2012 120,567.30 23,385 14,143 157,062 47.79 3,287
2013 9,159.12 1,594 964 12,042 47.89 251
2014 5,836.92 895 541 7,747 47.99 161
2015 188,148.95 24,796 14,996 252,175 48.09 5,244
2016 9,992.83 1,098 664 13,526 48.18 281
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-80
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

2017 102,931.92 8,954 5,415 140,748 48.27 2,916
2018 164,177.53 10,409 6,295 226,837 48.36 4,691
2019 7,992.89 310 187 11,162 48.45 230

1,781,507.69 585,210 353,932 2,175,809 47,467

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1948 64,485.57 54,540 48,075 18,345 13.01 1,410
1988 422.22 298 263 172 13.80 12
1992 4,279.05 2,895 2,552 1,856 13.84 134
2003 10,942.26 6,126 5,400 5,871 13.93 421
2007 34,038.63 16,837 14,841 20,219 13.95 1,449
2008 150,049.22 71,280 62,830 91,720 13.96 6,570
2009 70,216.30 31,860 28,083 44,240 13.97 3,167
2011 3,777.15 1,536 1,354 2,537 13.98 181
2016 182,410.59 44,515 39,238 148,645 14.01 10,610
2018 61,138.56 9,270 8,171 54,802 14.02 3,909
2020 2,599.65 89 78 2,599 14.03 185

584,359.20 239,246 210,885 391,005 28,048

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1949 167,047.82 142,124 109,634 62,425 12.49 4,998
1957 1,095.71 914 705 424 12.70 33
1962 242.42 199 154 96 12.81 7
1966 914.43 742 572 369 12.88 29
1978 500.95 385 297 219 13.07 17
1979 2,108.34 1,611 1,243 929 13.08 71
1981 16,166.12 12,205 9,415 7,236 13.10 552
1983 1,331.09 991 764 607 13.13 46
1988 669.89 480 370 320 13.18 24
1989 18,544.40 13,152 10,145 8,955 13.19 679
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-81
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1990 8,252.25 5,798 4,473 4,027 13.19 305
1996 2,011.04 1,314 1,014 1,058 13.24 80
1997 5,950.33 3,831 2,955 3,174 13.25 240
2003 11,739.05 6,719 5,183 6,908 13.29 520
2006 5,992.85 3,147 2,428 3,745 13.31 281
2007 302.89 153 118 194 13.32 15
2008 10,123.86 4,935 3,807 6,621 13.32 497
2009 209,287.15 97,559 75,257 140,309 13.33 10,526
2010 1,884.82 836 645 1,296 13.33 97
2011 4,861.13 2,034 1,569 3,438 13.34 258
2014 21,323.27 7,026 5,420 16,543 13.35 1,239
2015 39,050.83 11,455 8,836 31,386 13.36 2,349
2016 21,746.98 5,511 4,251 18,148 13.36 1,358
2019 10,716.15 1,086 838 10,200 13.38 762
2020 12,233.97 445 343 12,258 13.38 916

574,097.74 324,652 250,436 340,885 25,899

MILNER
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 525,127.39 212,057 205,363 372,277 42.03 8,857
1993 2,720.36 1,074 1,040 1,952 42.16 46
1994 15,667.14 6,035 5,844 11,389 42.29 269
1995 14,057.66 5,280 5,113 10,350 42.41 244
1996 18,104.27 6,617 6,408 13,507 42.54 318
1997 8,103.30 2,881 2,790 6,124 42.65 144
1998 6,583.35 2,272 2,200 5,041 42.77 118
2000 7,038.38 2,276 2,204 5,538 42.99 129
2005 33,534.92 8,829 8,550 28,338 43.51 651
2009 29,006.27 6,048 5,857 26,050 43.87 594
2012 22,537.75 3,655 3,540 21,252 44.13 482
2014 9,092.85 1,169 1,132 8,870 44.29 200
2015 4,877.96 540 523 4,843 44.37 109
2016 10,179.31 939 909 10,288 44.44 232

706,630.91 259,672 251,475 525,819 12,393

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-82
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -28

1988 572.70 278 177 556 44.50 12
1992 4,934.87 2,200 1,399 4,917 45.19 109
1996 4,751.00 1,909 1,214 4,867 45.82 106
2011 2,361.91 454 289 2,735 47.69 57
2015 2,700.48 321 204 3,252 48.09 68

15,320.96 5,162 3,283 16,328 352

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1931 70.14 62 20 70 27.67 3
1946 207.87 167 54 214 33.05 6
1961 272,729.15 192,467 62,249 289,572 37.97 7,626
1962 2,031.37 1,420 459 2,161 38.27 56
1963 448.00 310 100 478 38.57 12
1966 108.00 72 23 116 39.43 3
1967 1,626.16 1,079 349 1,749 39.71 44
1968 106.56 70 23 115 39.98 3
1969 1,065.75 692 224 1,151 40.25 29
1971 471.03 299 97 511 40.78 13
1972 98.57 62 20 107 41.03 3
1973 864.69 535 173 942 41.28 23
1976 1,470.14 875 283 1,613 42.01 38
1977 166.90 98 32 184 42.24 4
1978 6,603.51 3,825 1,237 7,281 42.47 171
1980 2,033.77 1,144 370 2,254 42.91 53
1981 5,040.87 2,792 903 5,600 43.13 130
1983 5,158.41 2,767 895 5,759 43.54 132
1984 3,969.69 2,094 677 4,444 43.74 102
1985 794.12 411 133 891 43.94 20
1986 12,256.65 6,239 2,018 13,793 44.13 313
1988 9,384.26 4,597 1,487 10,619 44.50 239
1989 20,358.47 9,770 3,160 23,103 44.68 517
1990 9,203.62 4,324 1,398 10,474 44.86 233
1991 1,129.36 519 168 1,289 45.03 29
1993 173.43 76 25 199 45.35 4
1994 6,728.09 2,877 930 7,749 45.51 170
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-83
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1995 13,834.18 5,761 1,863 15,983 45.67 350
1997 46,667.53 18,352 5,936 54,266 45.97 1,180
1998 7,422.57 2,831 916 8,659 46.11 188
2000 3,090.06 1,102 356 3,630 46.39 78
2001 49,348.44 16,964 5,487 58,173 46.52 1,250
2003 16,633.37 5,273 1,705 19,752 46.78 422
2005 2,607.44 753 244 3,120 47.02 66
2006 1,571.02 431 139 1,887 47.14 40
2007 60,860.40 15,773 5,101 73,409 47.25 1,554
2009 25,357.07 5,766 1,865 30,846 47.48 650
2010 9,345.05 1,969 637 11,418 47.59 240
2012 2,811.14 495 160 3,466 47.79 73
2014 101,143.34 14,090 4,557 125,918 47.99 2,624
2015 164,732.21 19,723 6,379 206,126 48.09 4,286
2017 910,813.60 71,977 23,279 1,151,670 48.27 23,859
2018 26,093.40 1,503 486 33,174 48.36 686
2019 49,996.96 1,761 570 63,927 48.45 1,319
2020 15,944.62 189 61 20,507 48.54 422

1,872,570.98 424,356 137,248 2,278,369 49,263

PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

1978 66.23 34 72 5 42.47
1984 162.12 76 160 26 43.74 1
2011 19,024.13 3,286 6,924 14,953 47.69 314
2013 1,282.84 181 381 1,094 47.89 23
2015 2,813.67 300 632 2,604 48.09 54
2017 7,583.21 534 1,125 7,595 48.27 157
2018 2,199.68 113 238 2,292 48.36 47

33,131.88 4,524 9,533 28,569 596

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-84
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -15

1951 484.49 333 576 - 1,133 34.76 33
1978 281.82 146 253 - 577 42.47 14
1984 162.12 76 131 - 318 43.74 7
1987 1,269.56 565 977 - 2,437 44.32 55
1988 1,213.21 530 917 - 2,312 44.50 52
1991 680.64 279 483 - 1,265 45.03 28
1992 748.14 300 519 - 1,379 45.19 31
1995 1,427.25 530 917 - 2,558 45.67 56
1996 1,315.31 475 822 - 2,334 45.82 51
2014 20,764.06 2,579 4,461 - 28,340 47.99 591

28,346.60 5,813 10,056 - 42,655 918

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1988 145.06 89 39 - 185 19.08 10
1994 2,519.27 1,423 620 - 3,165 19.20 165
1995 6,266.51 3,482 1,518 - 7,847 19.21 408
1996 10,442.47 5,701 2,486 - 13,033 19.23 678
1997 20,250.89 10,846 4,729 - 25,182 19.25 1,308
1999 7,038.38 3,616 1,577 - 8,685 19.28 450
2000 7,560.51 3,795 1,655 - 9,291 19.30 481
2004 102,273.16 45,892 20,010 - 123,306 19.35 6,372
2005 3,630.65 1,573 686 - 4,353 19.37 225
2006 1,545.93 645 281 - 1,843 19.38 95
2007 3,356.11 1,342 585 - 3,975 19.40 205
2009 6,739.43 2,443 1,065 - 7,872 19.42 405
2010 111,283.14 38,039 16,586 - 128,982 19.43 6,638
2014 26,448.61 6,442 2,809 - 29,522 19.48 1,516
2018 14,022.46 1,544 673 - 14,836 19.53 760
2019 770,044.43 53,384 23,276 - 801,021 19.54 40,994

1,093,567.01 180,256 78,595 - 1,183,098 60,710

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-85
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1950 110.42 96 81 35 12.52 3
1952 202,892.52 174,782 147,726 65,311 12.57 5,196
1954 701.17 601 508 228 12.63 18
1956 330.17 282 238 108 12.67 9
1961 66.83 56 47 23 12.79 2
1962 493.88 414 350 169 12.81 13
1963 971.13 811 685 334 12.83 26
1964 698.44 582 492 241 12.85 19
1965 402.65 334 282 140 12.86 11
1966 1,445.75 1,196 1,011 507 12.88 39
1975 455.26 362 306 172 13.03 13
1978 1,544.74 1,210 1,023 599 13.07 46
1980 9,340.75 7,233 6,113 3,694 13.09 282
1981 1,773.80 1,365 1,154 709 13.10 54
1982 2,552.90 1,952 1,650 1,031 13.11 79
1988 2,042.71 1,491 1,260 885 13.18 67
1991 6,003.33 4,255 3,596 2,707 13.20 205
1992 9,740.31 6,828 5,771 4,456 13.21 337
1993 8,758.12 6,069 5,130 4,067 13.22 308
1994 4,827.29 3,304 2,793 2,276 13.23 172
1995 11,877.77 8,023 6,781 5,691 13.24 430
1997 18,076.83 11,864 10,027 8,953 13.25 676
1999 2,695.84 1,711 1,446 1,384 13.27 104
2000 4,437.75 2,765 2,337 2,323 13.27 175
2002 50,025.45 29,877 25,252 27,275 13.29 2,052
2005 272,103.56 150,334 127,062 158,646 13.30 11,928
2006 17,139.48 9,174 7,754 10,243 13.31 770
2007 15,399.32 7,955 6,724 9,446 13.32 709
2008 42,018.92 20,882 17,649 26,470 13.32 1,987
2009 26,148.86 12,426 10,502 16,954 13.33 1,272
2010 9,490.13 4,291 3,627 6,338 13.33 475
2011 67,457.45 28,780 24,325 46,505 13.34 3,486
2012 9,986.21 3,989 3,372 7,114 13.34 533
2013 27,369.21 10,096 8,533 20,205 13.35 1,513
2014 441,477.71 148,299 125,342 338,209 13.35 25,334
2015 49,960.96 14,940 12,627 39,832 13.36 2,981
2016 41,375.57 10,689 9,034 34,410 13.36 2,576
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-86
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

2017 12,809.19 2,720 2,299 11,151 13.37 834
2018 57,874.29 9,346 7,899 52,869 13.37 3,954
2020 39,258.82 1,456 1,231 39,991 13.38 2,989

1,472,135.49 702,840 594,041 951,701 71,677

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1928 362.99 296 254 116 16.94 7
1938 162.66 129 111 55 17.90 3
1947 535.22 414 356 190 18.64 10
1956 166.26 125 107 62 19.25 3
1975 997.53 675 580 438 20.17 22
1984 3,338.59 2,094 1,798 1,607 20.46 79
1987 1,755.14 1,065 915 876 20.55 43
1989 7,086.27 4,197 3,605 3,623 20.60 176
1990 7,104.56 4,154 3,568 3,679 20.62 178
1994 876,076.34 482,069 414,038 479,560 20.71 23,156
1995 103,984.20 56,240 48,303 57,761 20.73 2,786
1996 4,168.65 2,213 1,901 2,351 20.75 113
1997 268,947.66 140,008 120,250 154,077 20.77 7,418
2000 6,098.61 2,967 2,548 3,672 20.83 176
2002 2,477.19 1,142 981 1,546 20.87 74
2003 1,767.04 790 679 1,124 20.88 54
2006 12,091.94 4,856 4,171 8,163 20.93 390
2007 1,710.47 657 564 1,180 20.95 56
2010 11,192.29 3,661 3,144 8,272 20.99 394
2011 36,183.51 11,051 9,491 27,416 21.01 1,305
2013 96,754.58 24,927 21,409 77,280 21.04 3,673
2014 209,005.79 48,323 41,503 171,682 21.05 8,156
2016 27,983.84 4,817 4,137 24,406 21.08 1,158
2019 15,361.96 994 854 14,815 21.12 701
2020 17,115.40 388 333 17,124 21.13 810

1,712,428.69 798,252 685,600 1,061,077 50,941

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-87
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 25,328.19 20,839 16,920 9,421 16.80 561
1943 140.81 114 93 54 17.17 3
1944 888.72 719 584 340 17.24 20
1947 98.75 79 64 39 17.44 2
1949 2,814.79 2,245 1,823 1,105 17.56 63
1950 250.08 199 162 99 17.62 6
1957 194.24 151 123 79 18.01 4
1980 335.04 229 186 163 18.88 9
1988 6,921.92 4,371 3,549 3,650 19.08 191
1989 931.82 582 473 497 19.10 26
1993 6,886.89 4,069 3,304 3,859 19.18 201
1994 587.13 341 277 334 19.20 17
1995 4,184.40 2,394 1,944 2,408 19.21 125
1996 13,789.43 7,751 6,293 8,048 19.23 419
1997 11,178.72 6,165 5,006 6,620 19.25 344
2002 12,711.09 6,238 5,065 8,155 19.33 422
2009 15,902.87 5,935 4,819 11,720 19.42 604
2011 86,455.20 28,443 23,094 66,819 19.45 3,435
2013 151,542.03 42,246 34,301 123,303 19.47 6,333
2020 1,465.20 37 30 1,494 19.55 76

342,607.32 133,147 108,107 248,205 12,861

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 311,667.53 178,345 138,879 185,255 19.21 9,644
2000 29,280.51 15,135 11,786 18,666 19.30 967
2002 121,802.59 59,773 46,546 80,129 19.33 4,145
2005 3,126.99 1,395 1,086 2,166 19.37 112
2010 2,155.08 759 591 1,650 19.43 85
2013 6,651.50 1,854 1,444 5,474 19.47 281
2016 20,216.13 3,799 2,958 18,066 19.50 926
2019 5,814.24 415 323 5,724 19.54 293

500,714.57 261,475 203,613 317,130 16,453

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-88
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1921 9,337.76 8,472 9,525
1925 81.41 74 83
1964 2,975.60 2,525 3,035
1988 855.61 652 873
1993 21,275.70 15,526 21,701
1996 910.94 643 901 28 10.30 3
2009 247,986.38 130,895 183,422 69,524 10.35 6,717
2014 70,012.69 27,016 37,857 33,556 10.37 3,236
2016 10,124.20 3,071 4,303 6,023 10.37 581
2017 16,707.05 4,226 5,922 11,119 10.37 1,072
2019 8,769.84 1,110 1,555 7,390 10.38 712

389,037.18 194,210 269,178 127,640 12,321

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 53,431.25 44,752 29,028 25,472 13.01 1,958
1957 54.51 45 29 26 13.27 2
1986 696.85 495 321 390 13.78 28
1988 422.22 295 191 239 13.80 17
1989 14,128.43 9,774 6,340 8,071 13.81 584
1992 3,686.93 2,470 1,602 2,159 13.84 156
2009 5,560.82 2,499 1,621 4,051 13.97 290
2013 2,500.00 868 563 1,987 13.99 142
2014 138,678.80 43,706 28,349 113,103 14.00 8,079
2015 397.32 111 72 333 14.00 24

219,557.13 105,015 68,117 155,831 11,280

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 4,466.75 3,888 3,728 873 12.10 72
1946 50,210.16 42,990 41,218 10,498 12.40 847
1957 65.91 55 53 15 12.70 1
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-89
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1968 80.80 65 62 21 12.92 2
1989 3,400.03 2,411 2,312 1,190 13.19 90
1990 694.83 488 468 248 13.19 19
1991 7,284.28 5,065 4,856 2,647 13.20 201
1992 2,565.38 1,764 1,691 951 13.21 72
1995 2,273.69 1,507 1,445 897 13.24 68
1999 7,038.38 4,381 4,200 3,049 13.27 230
2005 9,254.99 5,016 4,809 4,723 13.30 355
2007 33,181.21 16,815 16,122 18,055 13.32 1,355
2009 8,070.01 3,762 3,607 4,705 13.33 353
2012 21,515.92 8,430 8,083 14,079 13.34 1,055
2013 92,748.08 33,561 32,178 63,353 13.35 4,746
2014 6,823.03 2,248 2,155 4,872 13.35 365
2015 9,984.31 2,929 2,808 7,476 13.36 560
2016 5,348.51 1,355 1,299 4,210 13.36 315
2018 7,387.11 1,170 1,122 6,487 13.37 485
2020 2,700.44 98 94 2,687 13.38 201

275,093.82 137,998 132,311 151,036 11,392

UPPER SALMON B
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1947 86,388.08 73,814 72,943 16,036 12.43 1,290
1949 1,487.44 1,266 1,251 281 12.49 22
1989 1,595.84 1,132 1,119 525 13.19 40
2001 65,664.60 39,327 38,863 28,771 13.28 2,166
2005 21,634.36 11,725 11,587 10,697 13.30 804
2007 38,137.32 19,326 19,098 20,183 13.32 1,515
2012 17,860.72 6,998 6,915 11,481 13.34 861
2014 9,660.99 3,183 3,145 6,805 13.35 510
2016 3,535.20 896 885 2,756 13.36 206
2018 6,671.34 1,057 1,045 5,827 13.37 436
2019 7,397.14 750 741 6,878 13.38 514

260,033.03 159,474 157,593 110,241 8,364

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-90
IDAHO POWER COMPANY

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 90-R1.5
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1974 202.47 159 112 96 13.01 7
2005 1,727.90 936 660 1,120 13.30 84
2017 3,048.60 635 448 2,692 13.37 201

4,978.97 1,730 1,220 3,908 292

28,131,024.15 10,578,736 9,723,981 23,618,429 817,126

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.9 2.90
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-91
IDAHO POWER COMPANY

ACCOUNT 335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

1997 2,395.51 2,396 2,396
2004 1,105.18 1,105 1,105
2005 9,355.05 9,355 9,355
2008 2,828.67 2,357 2,551 278 2.50 111
2009 2,693.77 2,065 2,235 459 3.50 131
2010 34,469.99 24,129 26,114 8,356 4.50 1,857
2011 16,370.81 10,368 11,221 5,150 5.50 936
2013 1,517.73 759 821 697 7.50 93
2015 8,372.10 3,070 3,323 5,049 9.50 531
2018 13,533.44 2,256 2,442 11,091 12.50 887
2019 15,516.03 1,552 1,680 13,836 13.50 1,025
2020 12,923.61 431 466 12,458 14.50 859

121,081.89 59,843 63,709 57,373 6,430

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9 5.31
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-92
IDAHO POWER COMPANY

ACCOUNT 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - FURNITURE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2013 42,231.03 15,837 5,525 - 47,756 12.50 3,820

42,231.03 15,837 5,525 - 47,756 3,820

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.5 9.05
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-93
IDAHO POWER COMPANY

ACCOUNT 335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2011 3,765.50 3,766 3,766
2012 22,268.98 22,269 22,269
2013 46,708.34 46,708 46,708
2014 30,642.71 30,643 30,643
2015 39,817.19 39,817 39,817
2016 9,755.88 8,780 9,756
2017 68,340.24 47,838 58,304 10,036 1.50 6,691
2018 14,494.35 7,247 8,832 5,662 2.50 2,265
2019 30,943.41 9,283 11,314 19,629 3.50 5,608
2020 2,552.41 255 311 2,241 4.50 498

269,289.01 216,606 231,720 37,569 15,062

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.5 5.59
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-94
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

MILNER DAM
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

1992 12,737.21 5,489 5,174 8,837 43.98 201

12,737.21 5,489 5,174 8,837 201

NIAGARA SPRINGS HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. 0

1966 46,667.72 27,527 46,681 13 -

46,667.72 27,527 46,681 13 -

RAPID RIVER HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. 0

1964 3,241.03 1,966 3,008 233 35.04 7
1965 3,956.36 2,367 3,621 335 35.73 9
2016 10,699.07 854 1,306 9,393 51.90 181

17,896.46 5,187 7,935 9,961 197

AMERICAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 2-2055
NET SALVAGE PERCENT.. -11

1978 302,946.18 191,220 212,989 123,281 31.76 3,882
1980 3,386.40 2,087 2,325 1,434 32.05 45
1981 532,943.29 324,226 361,137 230,431 32.19 7,158

839,275.87 517,533 576,450 355,146 11,085

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-95
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BROWNLEE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1960 274,510.29 226,586 118,210 235,908 32.24 7,317
1965 16,406.90 12,660 6,605 14,560 35.73 408
1980 227,526.95 138,742 72,382 221,128 44.43 4,977
2018 940,818.46 55,670 29,043 1,184,613 52.00 22,781

1,459,262.60 433,658 226,240 1,656,209 35,483

BLISS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -4

1950 29,776.21 26,146 9,006 21,962 12.31 1,784
1991 225,571.14 160,730 55,362 179,232 13.52 13,257
1993 35,232.85 24,541 8,453 28,189 13.53 2,083
1994 195,896.44 134,785 46,425 157,307 13.53 11,627

486,476.64 346,202 119,246 386,690 28,751

CASCADE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 1-2061
NET SALVAGE PERCENT.. -9

1983 122,668.04 66,702 65,704 68,004 37.26 1,825

122,668.04 66,702 65,704 68,004 1,825

CLEAR LAKE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2027
NET SALVAGE PERCENT.. -1

1955 5,744.89 5,279 5,793 9 6.30 1
1964 5,352.41 4,849 5,321 85 6.39 13

11,097.30 10,128 11,114 94 14

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-96
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

HELLS CANYON
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -42

1967 818,191.89 675,559 606,871 554,961 37.07 14,971
2010 103,589.38 24,901 22,369 124,728 51.48 2,423
2019 46,900.15 1,865 1,675 64,923 52.05 1,247

968,681.42 702,325 630,916 744,612 18,641

LOWER MALAD
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -3

1948 25,560.48 22,198 22,617 3,710 12.67 293
1985 199,373.45 146,718 149,487 55,868 14.12 3,957
1991 19,631.52 13,647 13,905 6,316 14.17 446

244,565.45 182,563 186,008 65,894 4,696

LOWER SALMON
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1919 1,361.60 1,283 1,044 - 2,446 7.65 320
1949 2,023.78 1,764 1,435 - 3,519 12.24 288
1966 6,090.37 5,039 4,099 - 10,372 13.08 793
1984 76,017.96 57,143 46,481 - 124,779 13.45 9,277
1989 3,199.33 2,305 1,875 - 5,170 13.50 383

88,693.04 67,534 54,933 - 146,287 11,061

MILNER
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 11-2068
NET SALVAGE PERCENT.. -10

1992 487,016.63 206,659 195,756 339,962 45.11 7,536
1995 2,122.87 835 791 1,544 45.64 34

489,139.50 207,494 196,547 341,506 7,570

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-97
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

OXBOW HATCHERY
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -28

1961 3,070.44 2,482 3,070 860 32.95 26

3,070.44 2,482 3,070 860 26

OXBOW
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. -29

1961 543,934.95 443,115 328,102 373,574 32.95 11,338
1962 4,870.64 3,916 2,900 3,384 33.65 101
1963 17,036.77 13,514 10,006 11,971 34.35 349
2014 20,033.31 2,878 2,131 23,712 51.78 458
2019 1,035,690.49 37,423 27,710 1,308,331 52.05 25,136
2020 927,000.21 11,372 8,420 1,187,410 52.09 22,795

2,548,566.37 512,218 379,269 2,908,382 60,177

PAHSIMEROI ACCUMULATING PONDS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. 0

1966 15,308.71 9,030 10,899 4,410 36.40 121
1981 1,041.65 484 584 457 44.87 10
1988 6,152.38 2,487 3,002 3,151 47.46 66
2017 36,831.15 2,325 2,806 34,025 51.95 655

59,333.89 14,326 17,291 42,043 852

PAHSIMEROI TRAPPING
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2073
NET SALVAGE PERCENT.. 0

1969 13,065.48 7,378 13,065
1981 2,546.87 1,183 2,288 259 44.87 6

15,612.35 8,561 15,353 259 6

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-98
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SHOSHONE FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -1

1919 1,013.61 926 6,009 - 7,032 8.56 821
1921 29,476.96 26,764 173,665 - 203,437 9.08 22,405
1988 20,892.83 13,104 85,029 - 106,131 19.75 5,374
2014 63,725.01 15,799 102,516 - 166,878 19.98 8,352

115,108.41 56,593 367,219 - 483,478 36,952

STRIKE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -5

1952 155,421.37 137,059 59,975 103,217 12.44 8,297
1979 20,776.00 16,463 7,204 14,611 13.39 1,091
1988 8,167.40 6,054 2,649 5,927 13.49 439
2003 16,738.82 9,900 4,332 13,244 13.56 977
2007 9,311.79 4,874 2,133 7,645 13.57 563
2014 1,392,452.69 473,288 207,105 1,254,970 13.58 92,413

1,602,868.07 647,638 283,399 1,399,612 103,780

SWAN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 8-2042
NET SALVAGE PERCENT.. -2

1928 6,433.83 5,736 5,728 835 11.28 74
1984 747,680.61 480,871 480,187 282,448 21.24 13,298
1994 81,828.67 46,034 45,968 37,497 21.49 1,745
1995 3.04 2 2 1 21.50

835,946.15 532,643 531,885 320,780 15,117

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-99
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

TWIN FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1938 22,943.23 20,055 18,637 5,224 14.00 373
1956 844.99 682 634 245 17.78 14
1987 864,397.21 564,762 524,833 374,140 19.73 18,963
1991 5,588.07 3,472 3,227 2,585 19.81 130

893,773.50 588,971 547,330 382,194 19,480

TWIN FALLS (NEW)
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -4

1995 1,023,829.64 597,844 426,577 638,206 19.87 32,119

1,023,829.64 597,844 426,577 638,206 32,119

THOUSAND SPRINGS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 6-2031
NET SALVAGE PERCENT.. -2

1919 2,037.02 1,920 2,078
1921 13,288.62 12,489 13,554
1989 11,293.65 8,642 11,520
1991 3,748.84 2,821 3,824
1993 22,542.33 16,645 22,993
2010 29,108.02 14,838 22,794 6,896 10.50 657
2011 590,697.52 286,036 439,402 163,110 10.50 15,534
2014 8,752.19 3,413 5,243 3,684 10.50 351
2015 31,842.99 11,165 17,151 15,328 10.50 1,460
2019 72,178.22 9,203 14,137 59,484 10.50 5,665

785,489.40 367,172 552,696 248,503 23,667

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-100
IDAHO POWER COMPANY

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

UPPER MALAD
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 3-2035
NET SALVAGE PERCENT.. -2

1948 15,773.68 13,566 5,968 10,121 12.67 799
1991 7,939.82 5,466 2,405 5,694 14.17 402
2012 5,122.13 1,953 859 4,365 14.24 307
2015 1,234,041.01 350,076 154,003 1,104,718 14.25 77,524

1,262,876.64 371,061 163,235 1,124,899 79,032

UPPER SALMON A
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1991 1,650.89 1,165 1,183 517 13.52 38

1,650.89 1,165 1,183 517 38

UPPER SALMON COMMON
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 7-2034
NET SALVAGE PERCENT.. -3

1937 9,578.80 8,630 9,756 111 10.78 10
1940 55.47 50 57 1 11.25
1947 17,097.18 14,984 16,938 672 12.08 56
1951 977.02 847 957 49 12.38 4

27,708.47 24,511 27,708 832 70

13,962,995.47 6,297,527 4,598,859 11,333,792 490,840

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 23.1 3.52
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-101
IDAHO POWER COMPANY

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. -2

1967 2,587.29 2,639 2,639
1972 1,427.85 1,456 1,456
1987 7,943.94 8,103 7,864 239

11,959.08 12,198 11,959 239

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 3,922,174.30 2,013,955 1,995,339 2,083,722 19.38 107,519
2002 287,444.04 143,564 142,237 156,705 19.46 8,053
2004 28,712.80 13,455 13,331 16,531 19.62 843
2012 32,859.47 10,074 9,981 24,193 20.07 1,205
2013 12,082.59 3,383 3,352 9,214 20.11 458
2015 371,789.53 82,220 81,460 305,201 20.18 15,124

4,655,062.73 2,266,651 2,245,699 2,595,566 133,202

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2005 1,012,940.68 410,364 439,005 624,582 24.02 26,003
2007 395,175.75 146,289 156,499 258,435 24.24 10,662
2008 47,436.37 16,666 17,829 31,979 24.34 1,314
2012 39,594.33 10,538 11,274 30,301 24.68 1,228
2013 178,703.65 43,189 46,203 141,435 24.75 5,715
2014 11,840.42 2,555 2,733 9,699 24.82 391
2017 89,607.08 11,438 12,236 81,851 25.00 3,274
2019 5,391.06 317 339 5,321 25.09 212
2020 132,472.69 2,714 2,903 136,193 25.13 5,420

1,913,162.03 644,070 689,023 1,319,797 54,219

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-102
IDAHO POWER COMPANY

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 1,365,819.46 458,184 549,501 884,610 26.05 33,958
2017 10,270.50 1,231 1,476 9,308 26.86 347

1,376,089.96 459,415 550,977 893,917 34,305

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2012 4,693,226.91 1,030,520 1,339,305 3,588,583 31.58 113,635
2013 12,512.44 2,476 3,218 9,920 31.74 313
2014 128,942,292.95 22,635,755 29,418,329 105,971,078 31.88 3,324,061
2015 117,262.63 17,857 23,208 99,918 32.01 3,121
2016 1,317,550.54 167,920 218,236 1,165,193 32.14 36,254
2017 149,265.47 15,142 19,679 137,050 32.26 4,248
2018 79,543.37 5,922 7,696 75,824 32.37 2,342
2019 10,705,407.43 489,981 636,799 10,603,879 32.47 326,575
2020 264,293.48 4,196 5,453 272,055 32.56 8,355

146,281,355.22 24,369,769 31,671,923 121,923,500 3,818,904

154,237,629.02 27,752,103 35,169,581 126,733,019 4,040,630

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.4 2.62
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-103
IDAHO POWER COMPANY

ACCOUNT 341.10 STRUCTURES AND IMPROVEMENTS - SOLAR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 35-R3
NET SALVAGE PERCENT.. 0

2016 2,976.33 373 278 2,698 30.61 88

2,976.33 373 278 2,698 88

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.7 2.96
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-104
IDAHO POWER COMPANY

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. -2

1959 28,502.96 29,073 29,073
1994 32,803.43 33,459 32,233 1,227

61,306.39 62,532 61,306 1,227

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 1,433,423.71 753,416 877,835 612,926 18.81 32,585
2012 7,924.49 2,447 2,851 5,390 20.13 268

1,441,348.20 755,863 880,686 618,316 32,853

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2005 2,025,881.34 843,638 903,858 1,223,318 23.40 52,279
2007 245,078.25 92,797 99,421 157,911 23.83 6,627
2012 19,753.81 5,314 5,693 15,048 24.65 610

2,290,713.40 941,749 1,008,972 1,396,277 59,516

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 680,176.64 233,803 258,899 455,287 25.58 17,799
2018 36,112.81 3,208 3,552 34,366 27.05 1,270

716,289.45 237,011 262,451 489,653 19,069

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-105
IDAHO POWER COMPANY

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 50-S2.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2012 3,508,483.17 791,819 674,892 3,009,016 31.01 97,034
2014 2,193,899.96 393,108 335,058 1,968,537 31.54 62,414
2017 85,021.62 8,759 7,466 81,807 32.17 2,543
2018 141,185.30 10,635 9,065 139,180 32.35 4,302

5,928,590.05 1,204,321 1,026,480 5,198,540 166,293

10,438,247.49 3,201,476 3,239,895 7,704,013 277,731

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 27.7 2.66
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-106
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 40-R1.5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 24,684,338.59 12,428,959 13,170,983 12,500,729 17.09 731,465
2002 207,721.44 101,584 107,649 108,382 17.26 6,279
2003 832,018.49 394,126 417,656 447,643 17.43 25,682
2006 571,646.03 242,608 257,092 337,420 17.87 18,882
2007 70,946.77 28,825 30,546 43,239 18.00 2,402
2008 1,099,534.96 425,400 450,797 692,719 18.13 38,208
2009 185,738.50 68,181 72,251 120,917 18.24 6,629
2012 251,962.93 75,201 79,691 182,351 18.56 9,825
2013 65,019.98 17,734 18,793 48,828 18.65 2,618
2016 14,148.36 2,585 2,739 11,975 18.91 633
2017 137,104.36 20,352 21,567 121,021 18.98 6,376
2018 642,221.68 71,112 75,357 592,553 19.05 31,105
2019 13,290.59 924 979 12,843 19.12 672

28,775,692.68 13,877,591 14,706,100 15,220,620 880,776

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-R1.5
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2006 13,900.00 5,300 2,660 11,935 21.10 566
2007 5,879,685.48 2,135,596 1,071,739 5,101,930 21.31 239,415
2008 7,813,442.83 2,688,571 1,349,247 6,854,868 21.52 318,535
2009 2,155.14 700 351 1,912 21.71 88
2010 7,436,745.19 2,262,537 1,135,444 6,673,138 21.89 304,849
2011 386,702.10 109,208 54,806 351,232 22.07 15,914
2012 54,699.10 14,213 7,133 50,301 22.23 2,263
2016 21,609.47 3,348 1,680 21,010 22.82 921
2017 8,947,475.44 1,115,263 559,690 8,835,159 22.94 385,142
2020 171,148.87 3,407 1,710 177,997 23.29 7,643

30,727,563.62 8,338,143 4,184,460 28,079,482 1,275,336

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-107
IDAHO POWER COMPANY

ACCOUNT 343.00 PRIME MOVERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 40-R1.5
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 19,722,737.99 6,507,143 2,385,203 18,323,672 22.72 806,500
2009 1,758,742.88 545,842 200,079 1,646,601 22.95 71,747
2012 172,442.98 42,594 15,613 165,452 23.57 7,020
2013 173,368.42 38,770 14,211 167,826 23.76 7,063
2016 184,858.22 26,992 9,894 184,207 24.27 7,590
2018 10,937,772.70 943,809 345,955 11,138,707 24.57 453,346
2019 394,933.12 21,028 7,708 406,972 24.71 16,470

33,344,856.31 8,126,178 2,978,663 32,033,436 1,369,736

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 30-R2
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2014 114,727,269.10 23,687,969 16,047,638 104,415,995 23.41 4,460,316
2015 866,574.89 153,428 103,941 805,962 24.06 33,498
2016 10,617,599.37 1,561,568 1,057,899 10,090,580 24.68 408,857
2017 300,260.20 34,932 23,665 291,608 25.28 11,535
2018 70,333.28 5,935 4,021 69,829 25.86 2,700
2019 1,029,221.67 52,921 35,852 1,044,831 26.41 39,562
2020 15,702.73 277 188 16,300 26.94 605

127,626,961.24 25,497,030 17,273,203 116,735,106 4,957,073

220,475,073.85 55,838,942 39,142,426 192,068,644 8,482,921

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.6 3.85
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-108
IDAHO POWER COMPANY

ACCOUNT 344.00GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. -2

1967 484,555.66 494,247 494,247
1995 37,391.18 38,139 38,139
2002 19,698.11 20,092 9,259 10,833

541,644.95 552,478 541,645 10,833

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 13,166,034.86 7,065,969 9,625,025 4,067,651 17.65 230,462

13,166,034.86 7,065,969 9,625,025 4,067,651 230,462

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2006 8,139,999.35 3,341,962 5,258,720 3,288,279 22.21 148,054

8,139,999.35 3,341,962 5,258,720 3,288,279 148,054

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 9,814,220.56 3,495,227 3,781,463 6,523,468 24.10 270,683
2018 87,273.06 7,897 8,544 83,093 26.51 3,134

9,901,493.62 3,503,124 3,790,007 6,606,561 273,817

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-109
IDAHO POWER COMPANY

ACCOUNT 344.00GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 45-S2
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2014 34,673,356.87 6,478,630 9,169,741 27,237,283 29.98 908,515
2015 176,619.96 28,467 40,292 145,159 30.33 4,786

34,849,976.83 6,507,097 9,210,033 27,382,443 913,301

66,599,149.61 20,970,630 28,425,430 41,355,767 1,565,634

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.4 2.35
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-110
IDAHO POWER COMPANY

ACCOUNT 344.10 GENERATORS - SOLAR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-S2.5
NET SALVAGE PERCENT.. 0

2016 79,330.62 17,770 7,404 71,927 15.52 4,634

79,330.62 17,770 7,404 71,927 4,634

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.5 5.84
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-111
IDAHO POWER COMPANY

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. -2

1967 19,525.95 19,916 19,916
1971 391.85 400 400
1987 2,520.34 2,571 2,571
2001 11,171.47 11,395 11,395
2003 226,404.59 230,933 230,933
2010 8,204.60 8,369 395,953 387,584 -

268,218.80 273,584 661,167 387,584 -

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 2,047,088.55 1,149,049 648,637 1,480,335 15.99 92,579
2002 6,403.72 3,474 1,961 4,699 16.40 287
2003 36,851.59 19,276 10,881 27,444 16.80 1,634
2004 1,616.95 813 459 1,223 17.19 71
2008 26,871.56 11,193 6,318 21,628 18.50 1,169
2009 140,811.63 55,384 31,264 115,180 18.76 6,140
2014 165,474.39 42,629 24,064 148,029 19.74 7,499
2015 45,934.43 10,356 5,846 41,926 19.87 2,110
2017 36,672.35 5,661 3,196 34,944 20.08 1,740
2019 20,596.52 1,479 835 20,585 20.23 1,018

2,528,321.69 1,299,314 733,461 1,895,994 114,247

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2005 1,474,792.98 666,798 669,691 878,842 20.02 43,898
2007 9,373,968.82 3,813,049 3,829,591 6,013,076 21.00 286,337
2008 126,849.68 48,666 48,877 84,315 21.45 3,931
2010 120,130.05 40,196 40,370 85,766 22.30 3,846
2011 10,730.97 3,313 3,327 7,940 22.69 350
2014 5,493.99 1,243 1,248 4,520 23.67 191
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-112
IDAHO POWER COMPANY

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2017 389,789.50 51,344 51,567 357,712 24.40 14,660
2018 22,948.93 2,225 2,235 21,862 24.58 889
2019 7,145.11 429 431 7,072 24.74 286

11,531,850.03 4,627,263 4,647,337 7,461,106 354,388

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 3,044,777.24 1,135,612 1,152,674 2,044,342 22.40 91,265
2009 8,189,440.28 2,854,581 2,897,470 5,701,442 22.90 248,971
2010 33.29 11 11 24 23.38 1
2016 13,062.23 2,046 2,077 11,639 25.67 453
2019 241,473.94 13,631 13,836 239,712 26.40 9,080

11,488,786.98 4,005,881 4,066,068 7,997,158 349,770

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 40-L3
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2014 63,375,016.65 12,450,339 16,427,610 50,116,157 28.24 1,774,651
2015 45,600.97 7,668 10,118 37,763 28.79 1,312
2016 2,706,004.38 378,291 499,136 2,342,168 29.30 79,937
2018 23,749.84 1,905 2,514 22,424 30.23 742
2019 26,288.42 1,288 1,699 25,903 30.64 845
2020 8,750.77 146 193 8,996 31.02 290

66,185,411.03 12,839,637 16,941,270 52,553,412 1,857,777

92,002,588.53 23,045,679 27,049,303 69,520,086 2,676,182

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.0 2.91
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-113
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SALMON DIESEL
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2012
NET SALVAGE PERCENT.. -2

1950 49.64 51 51
1955 93.00 95 95
1999 861.86 879 2,145 1,265 -

1,004.50 1,025 2,290 1,265 -

EVANDER ANDREWS/DANSKIN #2
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2041
NET SALVAGE PERCENT.. -4

2001 1,020,568.57 529,242 548,095 513,296 16.45 31,203
2002 46,565.61 23,509 24,346 24,082 16.62 1,449
2003 38,707.79 18,994 19,671 20,585 16.78 1,227
2004 7,675.10 3,651 3,781 4,201 16.94 248
2005 1,967.35 904 936 1,110 17.11 65
2006 5,334.32 2,360 2,444 3,104 17.27 180
2007 8,929.62 3,794 3,929 5,358 17.42 308
2008 4,383.57 1,779 1,842 2,717 17.58 155
2009 13,971.35 5,383 5,575 8,955 17.74 505
2010 32,587.57 11,851 12,273 21,618 17.89 1,208
2011 15,838.78 5,391 5,583 10,889 18.05 603
2012 4,336.45 1,367 1,416 3,094 18.20 170
2013 7,422.63 2,143 2,219 5,500 18.35 300
2015 160,573.40 36,684 37,991 129,006 18.65 6,917
2016 162,530.18 31,643 32,770 136,261 18.80 7,248
2017 25,559.76 4,046 4,190 22,392 18.94 1,182
2018 131,658.09 15,518 16,071 120,854 19.09 6,331
2019 53,011.85 3,940 4,080 51,052 19.23 2,655
2020 1,985.81 52 54 2,011 19.38 104

1,743,607.80 702,251 727,267 1,086,085 62,058

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2007 819,887.34 315,031 322,934 537,948 20.48 26,267
2008 14,221.16 5,198 5,328 9,604 20.71 464
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-114
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

BENNETT MOUNTAIN
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2046
NET SALVAGE PERCENT.. -5

2010 26,134.65 8,488 8,701 18,740 21.17 885
2011 3,428.88 1,037 1,063 2,537 21.40 119
2012 4,999.24 1,394 1,429 3,820 21.63 177
2013 16,943.64 4,307 4,415 13,376 21.85 612
2015 2,005.25 399 409 1,697 22.30 76
2016 6,800.54 1,147 1,176 5,965 22.52 265
2017 1,276.63 173 177 1,163 22.75 51
2018 12,715.45 1,277 1,309 12,042 22.97 524
2019 59,294.90 3,711 3,804 58,456 23.19 2,521
2020 16,172.84 348 357 16,625 23.41 710

983,880.52 342,510 351,102 681,973 32,671

EVANDER ANDREWS/DANSKIN #1
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2048
NET SALVAGE PERCENT.. -5

2008 933,654.32 328,668 383,792 596,545 21.81 27,352
2014 2,172.67 471 550 1,731 23.37 74
2015 340.20 64 75 282 23.63 12
2019 12,438.86 735 858 12,203 24.65 495
2020 11,264.39 233 272 11,556 24.90 464

959,870.44 330,171 385,547 622,317 28,397

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2010 8,740.65 2,466 3,346 5,831 25.34 230
2011 18,383.35 4,806 6,522 12,781 25.70 497
2012 62,747.49 15,022 20,386 45,499 26.07 1,745
2013 77,208.10 16,725 22,697 58,372 26.43 2,209
2014 2,416,321.04 465,514 631,723 1,905,414 26.79 71,124
2015 72,414.71 12,123 16,451 59,584 27.15 2,195
2016 56,754.91 7,991 10,844 48,749 27.51 1,772
2017 152,438.01 17,174 23,306 136,754 27.87 4,907
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-115
IDAHO POWER COMPANY

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

LANGLEY GULCH
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -5

2018 29,691.67 2,451 3,326 27,850 28.24 986
2019 31,473.01 1,605 2,178 30,869 28.60 1,079
2020 40,476.38 707 959 41,541 28.96 1,434

2,966,649.32 546,584 741,739 2,373,243 88,178

6,655,012.58 1,922,541 2,207,945 4,762,353 211,304

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.5 3.18
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-116
IDAHO POWER COMPANY

ACCOUNT 346.10 MISCELLANEOUS POWER PLANT EQUIPMENT - SOLAR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 25-S2.5
NET SALVAGE PERCENT.. 0

2016 12,592.16 2,262 1,175 11,417 20.51 557

12,592.16 2,262 1,175 11,417 557

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.5 4.42
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-117
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 85-R3
NET SALVAGE PERCENT.. 0

1919 18.08 16 18
1922 439.12 378 439
1925 18.83 16 19
1926 105.85 89 106
1929 697.46 580 694 3 14.33
1936 161.47 128 153 8 17.39
1941 15,732.27 12,049 14,426 1,306 19.90 66
1946 12,068.71 8,847 10,593 1,476 22.69 65
1948 215.92 155 186 30 23.88 1
1949 17,546.94 12,491 14,956 2,591 24.49 106
1950 61,524.12 43,349 51,902 9,622 25.11 383
1951 63,431.81 44,223 52,949 10,483 25.74 407
1952 53,975.04 37,224 44,569 9,406 26.38 357
1953 79,403.75 54,153 64,838 14,566 27.03 539
1954 15,893.78 10,716 12,830 3,064 27.69 111
1955 6,342.08 4,227 5,061 1,281 28.35 45
1956 66,616.61 43,865 52,520 14,097 29.03 486
1957 19,054.99 12,395 14,841 4,214 29.71 142
1958 20,508.70 13,174 15,773 4,736 30.40 156
1959 42,715.89 27,087 32,432 10,284 31.10 331
1960 150,742.35 94,329 112,942 37,800 31.81 1,188
1961 258,129.95 159,372 190,819 67,311 32.52 2,070
1962 25,372.63 15,450 18,499 6,874 33.24 207
1963 90,155.57 54,125 64,805 25,351 33.97 746
1964 160,628.50 95,036 113,788 46,840 34.71 1,349
1965 33,098.37 19,290 23,096 10,002 35.46 282
1966 167,203.09 95,975 114,912 52,291 36.21 1,444
1967 107,050.71 60,503 72,441 34,610 36.96 936
1968 11,448.14 6,367 7,623 3,825 37.73 101
1969 126,720.49 69,324 83,003 43,717 38.50 1,136
1970 11,359.07 6,110 7,316 4,043 39.28 103
1971 6,546.09 3,461 4,144 2,402 40.06 60
1972 4,111.78 2,136 2,557 1,555 40.85 38
1973 499,302.15 254,644 304,889 194,413 41.65 4,668
1974 145,125.22 72,648 86,983 58,142 42.45 1,370
1975 57,049.91 28,015 33,543 23,507 43.26 543
1976 233,575.19 112,445 134,632 98,943 44.08 2,245
1977 102,427.29 48,321 57,855 44,572 44.90 993
1978 71,350.88 32,973 39,479 31,872 45.72 697
1979 5,388.11 2,437 2,918 2,470 46.56 53
1980 1,096,503.19 485,170 580,901 515,602 47.39 10,880
1981 375,476.99 162,383 194,424 181,053 48.24 3,753
1982 264,820.73 111,879 133,954 130,867 49.09 2,666
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-118
IDAHO POWER COMPANY

ACCOUNT 350.20 LAND RIGHTS AND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 85-R3
NET SALVAGE PERCENT.. 0

1983 254,798.75 105,097 125,834 128,965 49.94 2,582
1984 13,658.38 5,495 6,579 7,079 50.80 139
1985 50,686.80 19,875 23,797 26,890 51.67 520
1986 99,047.47 37,824 45,287 53,760 52.54 1,023
1987 131,042.51 48,686 58,293 72,750 53.42 1,362
1989 14,651.56 5,140 6,154 8,498 55.18 154
1990 134,442.46 45,743 54,769 79,673 56.08 1,421
1991 493,202.84 162,639 194,730 298,473 56.97 5,239
1992 95,924.73 30,617 36,658 59,267 57.87 1,024
1993 210,899.29 65,056 77,893 133,006 58.78 2,263
1994 984,883.03 293,259 351,124 633,759 59.69 10,618
1995 687,538.84 197,365 236,308 451,231 60.60 7,446
1996 290,370.42 80,212 96,039 194,331 61.52 3,159
1997 1,291,495.19 342,776 410,411 881,084 62.44 14,111
1999 121,854.39 29,675 35,530 86,324 64.30 1,343
2000 1,296,251.87 301,495 360,985 935,267 65.23 14,338
2001 2,281,245.32 505,364 605,080 1,676,165 66.17 25,331
2002 2,594,984.12 546,166 653,933 1,941,051 67.11 28,923
2003 3,199,716.34 638,055 763,953 2,435,763 68.05 35,794
2004 242,149.94 45,582 54,576 187,574 69.00 2,718
2005 2,516,033.31 445,489 533,391 1,982,642 69.95 28,344
2006 926,834.76 153,743 184,079 742,756 70.90 10,476
2007 1,998,011.27 308,873 369,818 1,628,193 71.86 22,658
2008 837,905.90 120,064 143,754 694,152 72.82 9,532
2009 1,710,690.21 225,811 270,367 1,440,323 73.78 19,522
2010 3,042,214.27 366,861 439,248 2,602,966 74.75 34,822
2011 702,322.51 76,757 91,902 610,421 75.71 8,063
2012 16,541.73 1,619 1,938 14,604 76.68 190
2013 758,248.16 65,475 78,395 679,853 77.66 8,754
2014 97,480.59 7,305 8,746 88,735 78.63 1,129
2015 132,371.22 8,410 10,069 122,302 79.60 1,536
2016 600,496.54 31,226 37,388 563,109 80.58 6,988
2017 240,817.42 9,746 11,669 229,148 81.56 2,810
2018 1,823,488.15 52,772 63,185 1,760,303 82.54 21,327
2019 598,986.39 10,428 12,486 586,500 83.52 7,022
2020 78,352.69 451 540 77,813 84.51 921

35,049,697.19 7,708,706 9,229,736 25,819,961 384,325

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 67.2 1.10
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-119
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R3
NET SALVAGE PERCENT.. -40

1909 2,402.80 3,287 3,364
1919 7,192.68 9,479 10,070
1921 31,347.03 40,989 43,886
1923 6,532.40 8,475 9,145
1924 16,323.44 21,093 22,853
1926 482.43 618 675
1927 95,341.69 121,732 133,478
1928 2,066.40 2,627 2,885 8 6.43 1
1929 23,020.10 29,148 32,016 212 6.69 32
1930 167.15 211 232 2 6.95
1931 21.14 27 30
1934 104.55 130 143 3 8.05
1936 5,720.92 7,021 7,712 297 8.64 34
1937 18,750.70 22,898 25,151 1,100 8.94 123
1938 26,411.41 32,084 35,241 1,735 9.26 187
1939 7,050.31 8,520 9,358 512 9.58 53
1940 6,006.23 7,218 7,928 481 9.91 49
1941 465.08 556 611 40 10.25 4
1942 104.39 124 136 10 10.61 1
1943 2,058.11 2,430 2,669 212 10.97 19
1944 489.88 575 632 54 11.35 5
1945 54.26 63 69 7 11.74 1
1946 31,302.07 36,217 39,780 4,043 12.15 333
1947 32,143.12 36,926 40,559 4,441 12.56 354
1948 64,100.25 73,087 80,278 9,462 12.99 728
1949 158,572.13 179,408 197,059 24,942 13.43 1,857
1950 67,996.97 76,306 83,813 11,383 13.89 820
1951 172,420.62 191,870 210,747 30,642 14.36 2,134
1952 99,993.86 110,313 121,166 18,825 14.84 1,269
1953 124,653.97 136,272 149,679 24,837 15.34 1,619
1954 65,119.69 70,524 77,463 13,705 15.85 865
1955 77,896.66 83,552 91,772 17,283 16.37 1,056
1956 194,571.86 206,597 226,923 45,478 16.91 2,689
1957 23,889.10 25,103 27,573 5,872 17.46 336
1958 10,854.02 11,282 12,392 2,804 18.03 156
1959 844,542.15 868,194 953,613 228,746 18.60 12,298
1960 749,012.83 761,150 836,037 212,581 19.19 11,078
1961 374,200.77 375,775 412,746 111,135 19.79 5,616
1962 89,988.60 89,251 98,032 27,952 20.41 1,370
1963 102,385.81 100,276 110,142 33,198 21.03 1,579
1964 91,431.56 88,378 97,073 30,931 21.67 1,427
1965 739,900.97 705,567 774,985 260,876 22.32 11,688
1966 245,188.69 230,574 253,259 90,005 22.98 3,917
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-120
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R3
NET SALVAGE PERCENT.. -40

1967 906,909.39 840,701 923,415 346,258 23.65 14,641
1968 134,215.45 122,593 134,654 53,248 24.33 2,189
1969 233,397.45 209,964 230,622 96,134 25.02 3,842
1970 149,630.64 132,513 145,550 63,933 25.72 2,486
1971 144,108.51 125,576 137,931 63,821 26.43 2,415
1972 586,930.94 503,121 552,621 269,082 27.14 9,915
1973 181,654.52 153,063 168,122 86,194 27.87 3,093
1974 244,685.16 202,552 222,480 120,079 28.61 4,197
1975 820,937.99 667,418 733,083 416,230 29.35 14,182
1976 1,369,312.67 1,092,443 1,199,925 717,113 30.11 23,816
1977 822,338.44 643,562 706,880 444,394 30.87 14,396
1978 265,338.53 203,568 223,596 147,878 31.64 4,674
1979 88,206.42 66,296 72,819 50,670 32.42 1,563
1980 863,155.26 635,277 697,780 510,637 33.20 15,381
1981 1,103,238.95 794,555 872,728 671,807 33.99 19,765
1982 365,260.49 257,216 282,523 228,842 34.79 6,578
1983 182,805.11 125,770 138,144 117,783 35.60 3,309
1984 243,020.15 163,211 179,269 160,959 36.42 4,420
1985 647,064.16 423,956 465,668 440,222 37.24 11,821
1986 8,575.61 5,476 6,015 5,991 38.07 157
1987 12,353.04 7,681 8,437 8,857 38.91 228
1988 1,270,150.37 768,436 844,040 934,171 39.75 23,501
1989 163,540.14 96,162 105,623 123,333 40.60 3,038
1990 66,150.00 37,758 41,473 51,137 41.46 1,233
1991 240,753.60 133,282 146,395 190,660 42.32 4,505
1992 704,003.13 377,486 414,625 570,979 43.19 13,220
1993 57,252.58 29,691 32,612 47,542 44.07 1,079
1994 953,834.85 477,875 524,891 810,478 44.95 18,031
1995 246,805.35 119,255 130,988 214,539 45.84 4,680
1996 312,222.33 145,309 159,605 277,506 46.73 5,938
1997 201,592.75 90,192 99,066 183,164 47.63 3,846
1998 186,708.51 80,135 88,019 173,373 48.54 3,572
1999 449,663.01 184,811 202,994 426,534 49.45 8,626
2000 392,855.13 154,313 169,495 380,502 50.36 7,556
2001 4,602,857.24 1,722,417 1,891,880 4,552,120 51.29 88,753
2002 1,015,660.87 361,368 396,922 1,025,003 52.21 19,632
2003 2,545,052.86 858,202 942,637 2,620,437 53.14 49,312
2004 184,756.10 58,827 64,615 194,044 54.08 3,588
2005 3,423,448.15 1,025,665 1,126,577 3,666,250 55.02 66,635
2006 2,072,916.47 582,071 639,339 2,262,744 55.96 40,435
2007 3,269,347.08 855,915 940,125 3,636,961 56.91 63,907
2008 558,551.95 135,618 148,961 633,012 57.86 10,940
2009 1,996,799.39 446,892 490,860 2,304,659 58.81 39,188
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-121
IDAHO POWER COMPANY

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R3
NET SALVAGE PERCENT.. -40

2010 21,915,095.98 4,483,741 4,924,881 25,756,253 59.77 430,923
2011 1,111,486.11 206,072 226,347 1,329,734 60.73 21,896
2012 3,226,924.91 535,663 588,365 3,929,330 61.70 63,684
2013 3,136,851.49 459,844 505,086 3,886,506 62.67 62,015
2014 2,558,120.48 325,403 357,418 3,223,951 63.64 50,659
2015 5,629,357.37 606,845 666,551 7,214,549 64.61 111,663
2016 441,158.04 38,910 42,738 574,883 65.59 8,765
2017 1,277,193.53 87,866 96,511 1,691,560 66.56 25,414
2018 1,652,169.29 81,280 89,277 2,223,760 67.54 32,925
2019 993,180.47 29,394 32,286 1,358,167 68.52 19,821
2020 3,861,595.79 37,844 41,567 5,364,667 69.51 77,178

84,703,473.00 27,786,981 30,518,406 88,066,456 1,612,924

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 54.6 1.90
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-122
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 52-S0
NET SALVAGE PERCENT.. -15

1943 5,528.93 5,134 5,335 1,023 10.01 102
1944 908.58 836 869 176 10.41 17
1945 478.11 436 453 97 10.81 9
1946 100,833.59 90,983 94,541 21,418 11.20 1,912
1947 104,722.95 93,566 97,225 23,206 11.60 2,001
1948 161,672.44 142,982 148,573 37,350 12.01 3,110
1949 795,782.57 696,749 723,995 191,155 12.41 15,403
1950 434,424.85 376,515 391,238 108,351 12.81 8,458
1951 521,785.11 447,501 465,000 135,053 13.22 10,216
1952 646,306.56 548,431 569,877 173,376 13.63 12,720
1953 667,835.79 560,648 582,572 185,439 14.04 13,208
1954 192,408.96 159,784 166,032 55,238 14.45 3,823
1955 946,733.02 777,406 807,806 280,937 14.87 18,893
1956 617,981.22 501,846 521,470 189,208 15.28 12,383
1957 1,058,095.40 849,431 882,647 334,163 15.70 21,284
1958 30,018.71 23,820 24,751 9,771 16.12 606
1959 1,287,187.31 1,009,423 1,048,896 431,369 16.54 26,080
1960 2,488,217.46 1,927,616 2,002,994 858,456 16.97 50,587
1961 488,975.91 374,270 388,906 173,416 17.39 9,972
1962 207,698.52 157,001 163,140 75,713 17.82 4,249
1963 478,290.66 356,890 370,846 179,188 18.26 9,813
1964 202,827.49 149,416 155,259 77,993 18.69 4,173
1965 3,444,044.11 2,503,607 2,601,509 1,359,142 19.13 71,048
1966 653,251.31 468,510 486,831 264,408 19.57 13,511
1967 737,827.99 521,990 542,402 306,100 20.01 15,297
1968 835,606.71 583,036 605,835 355,113 20.45 17,365
1969 754,689.56 519,069 539,367 328,526 20.90 15,719
1970 878,229.76 595,293 618,572 391,392 21.35 18,332
1971 282,359.12 188,584 195,958 128,755 21.80 5,906
1972 1,507,216.86 991,309 1,030,074 703,225 22.26 31,591
1973 742,022.14 480,491 499,280 354,045 22.72 15,583
1974 611,132.90 389,514 404,746 298,057 23.18 12,858
1975 2,951,610.12 1,851,211 1,923,602 1,470,750 23.64 62,214
1976 5,329,062.28 3,286,979 3,415,514 2,712,908 24.11 112,522
1977 3,518,184.25 2,132,681 2,216,078 1,829,834 24.59 74,414
1978 1,888,099.96 1,124,915 1,168,904 1,002,411 25.06 40,000
1979 470,360.42 275,244 286,007 254,907 25.54 9,981
1980 6,589,808.19 3,784,744 3,932,744 3,645,535 26.03 140,051
1981 4,765,020.71 2,686,130 2,791,170 2,688,604 26.51 101,418
1982 1,421,738.76 785,748 816,474 818,526 27.01 30,305
1983 575,296.04 311,708 323,897 337,693 27.50 12,280
1984 489,464.53 259,794 269,953 292,931 28.00 10,462
1985 740,661.96 384,766 399,812 451,949 28.51 15,852
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-123
IDAHO POWER COMPANY

ACCOUNT 353.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 52-S0
NET SALVAGE PERCENT.. -15

1987 112,928.23 56,118 58,312 71,555 29.53 2,423
1988 9,396,405.42 4,561,372 4,739,742 6,066,124 30.05 201,868
1989 321,600.30 152,345 158,302 211,538 30.58 6,918
1990 374,765.08 173,138 179,908 251,072 31.11 8,070
1991 2,881,986.23 1,297,045 1,347,765 1,966,519 31.65 62,133
1992 4,870,992.55 2,134,001 2,217,450 3,384,191 32.19 105,132
1993 917,273.18 390,701 405,979 648,885 32.74 19,819
1994 4,736,394.81 1,959,833 2,036,471 3,410,383 33.29 102,445
1995 4,001,600.55 1,606,226 1,669,037 2,932,804 33.85 86,641
1996 3,709,928.69 1,442,391 1,498,795 2,767,623 34.42 80,407
1997 3,828,453.89 1,439,338 1,495,622 2,907,100 35.00 83,060
1998 531,347.37 192,951 200,496 410,553 35.58 11,539
1999 2,936,590.45 1,028,050 1,068,251 2,308,828 36.17 63,833
2000 1,265,875.83 426,362 443,035 1,012,722 36.77 27,542
2001 26,485,472.76 8,563,349 8,898,214 21,560,080 37.38 576,781
2002 9,697,809.60 3,002,582 3,119,996 8,032,485 38.00 211,381
2003 12,614,808.62 3,730,048 3,875,909 10,631,121 38.63 275,204
2004 5,647,491.44 1,591,181 1,653,403 4,841,212 39.26 123,312
2005 10,837,593.44 2,897,702 3,011,015 9,452,217 39.91 236,838
2006 9,858,085.82 2,491,942 2,589,388 8,747,411 40.57 215,613
2007 18,683,284.80 4,445,837 4,619,689 16,866,089 41.24 408,974
2008 18,456,431.84 4,114,446 4,275,339 16,949,558 41.92 404,331
2009 9,512,697.11 1,973,285 2,050,449 8,889,153 42.62 208,568
2010 30,279,295.82 5,805,737 6,032,767 28,788,423 43.33 664,399
2011 20,799,152.93 3,656,741 3,799,736 20,119,290 44.05 456,738
2012 21,239,501.20 3,381,945 3,514,194 20,911,232 44.80 466,769
2013 12,549,807.69 1,787,438 1,857,335 12,574,944 45.56 276,008
2014 22,285,926.73 2,794,566 2,903,846 22,724,970 46.33 490,502
2015 37,703,794.94 4,060,604 4,219,392 39,139,972 47.13 830,468
2016 8,083,407.96 723,966 752,276 8,543,643 47.95 178,178
2017 19,579,001.92 1,389,904 1,444,256 21,071,596 48.79 431,884
2018 16,560,191.43 853,372 886,743 18,157,477 49.67 365,562
2019 15,528,910.84 491,102 510,306 17,347,941 50.57 343,048
2020 27,168,531.54 294,317 305,826 30,937,985 51.51 600,621

444,081,742.83 108,285,942 112,520,398 398,173,606 9,682,737

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.1 2.18
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-124
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. -20

1949 243,137.99 231,989 291,766
1950 51,777.78 48,914 62,133
1951 26,496.76 24,773 31,796
1952 158,381.68 146,512 190,058
1953 98,145.14 89,789 117,774
1958 50,574.28 43,628 60,689
1959 94,697.18 80,668 113,637
1960 3,465,437.76 2,913,546 4,128,840 29,685 23.95 1,239
1961 793,160.64 658,050 932,535 19,258 24.69 780
1964 24,363.15 19,380 27,464 1,772 26.97 66
1965 2,458,448.56 1,926,794 2,730,495 219,643 27.75 7,915
1966 413,094.82 318,868 451,874 43,840 28.54 1,536
1967 1,122,362.53 852,883 1,208,636 138,199 29.34 4,710
1968 105,484.94 78,876 111,777 14,805 30.15 491
1969 56,808.73 41,780 59,207 8,963 30.97 289
1970 2,256.87 1,632 2,313 395 31.79 12
1971 2,228.89 1,584 2,245 430 32.63 13
1973 2,198,407.66 1,506,349 2,134,675 503,414 34.32 14,668
1974 48,388.10 32,531 46,100 11,966 35.18 340
1975 41,271.43 27,208 38,557 10,969 36.05 304
1976 876,896.42 566,524 802,832 249,444 36.93 6,755
1978 97,502.40 60,403 85,598 31,405 38.70 811
1980 6,004,677.31 3,556,835 5,040,456 2,165,157 40.51 53,447
1981 10,163,070.14 5,881,369 8,334,596 3,861,088 41.42 93,218
1982 978,053.52 552,502 782,961 390,703 42.34 9,228
1983 2,685,890.53 1,480,194 2,097,610 1,125,459 43.26 26,016
1984 2,867,996.51 1,540,527 2,183,109 1,258,487 44.19 28,479
1985 88,194.56 46,143 65,390 40,443 45.12 896
1986 33,073.89 16,838 23,861 15,828 46.06 344
1987 1,301,580.20 644,095 912,759 649,137 47.01 13,808
1988 3,290.10 1,581 2,240 1,708 47.96 36
1989 228,912.06 106,752 151,280 123,414 48.91 2,523
1991 336,326.63 147,158 208,540 195,052 50.83 3,837
1992 186,249.67 78,810 111,683 111,817 51.79 2,159
1993 189,052.50 77,247 109,468 117,395 52.76 2,225
1994 2,421,204.43 954,090 1,352,059 1,553,386 53.73 28,911
1995 528,674.62 200,632 284,319 350,091 54.70 6,400
1996 653,181.49 238,281 337,672 446,146 55.68 8,013
1997 361,374.55 126,517 179,290 254,359 56.66 4,489
1998 246,031.76 82,519 116,939 178,299 57.64 3,093
1999 755,446.55 242,272 343,328 563,208 58.62 9,608
2000 739,795.36 226,271 320,653 567,101 59.61 9,514
2001 10,800,990.40 3,144,644 4,456,333 8,504,855 60.59 140,367
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-125
IDAHO POWER COMPANY

ACCOUNT 354.00 TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. -20

2002 2,181,734.24 602,813 854,257 1,763,824 61.58 28,643
2003 17,618,788.70 4,606,538 6,528,010 14,614,536 62.57 233,571
2004 7,713,860.56 1,902,238 2,695,697 6,560,936 63.56 103,224
2005 2,366,028.85 548,313 777,024 2,062,211 64.55 31,947
2006 3,900,280.27 845,971 1,198,841 3,481,495 65.54 53,120
2007 23,367,212.56 4,717,840 6,685,738 21,354,917 66.54 320,934
2008 15,180,824.22 2,839,664 4,024,140 14,192,849 67.53 210,171
2009 1,372,106.78 236,079 334,552 1,311,976 68.53 19,145
2010 6,801,913.32 1,069,261 1,515,270 6,647,026 69.52 95,613
2011 1,682,328.35 239,227 339,013 1,679,781 70.52 23,820
2012 9,015,256.63 1,148,039 1,626,907 9,191,401 71.51 128,533
2013 4,429,530.86 497,631 705,202 4,610,235 72.51 63,581
2014 2,862,978.21 278,694 394,942 3,040,632 73.51 41,364
2015 32,023,902.85 2,636,976 3,736,908 34,691,775 74.51 465,599
2016 3,746,176.15 252,282 357,514 4,137,897 75.51 54,799
2017 13,485,005.28 707,963 1,003,267 15,178,739 76.50 198,415
2018 10,873,978.07 407,774 577,864 12,470,910 77.50 160,915
2019 7,098,054.58 159,706 226,323 8,291,342 78.50 105,622
2020 3,128,224.34 23,462 33,248 3,720,621 79.50 46,800

222,850,575.31 52,738,429 74,660,264 192,760,426 2,872,356

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 67.1 1.29
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-126
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 61-S0.5
NET SALVAGE PERCENT.. -75

1917 5,912.38 9,270 9,312 1,035 6.35 163
1941 23,259.33 30,921 31,062 9,642 14.66 658
1942 13,426.40 17,711 17,791 5,705 15.02 380
1943 2,537.99 3,321 3,336 1,105 15.39 72
1944 443,772.39 575,835 578,452 198,150 15.77 12,565
1946 20,519.11 26,184 26,303 9,605 16.52 581
1947 18,022.17 22,801 22,905 8,634 16.90 511
1948 86,347.78 108,303 108,795 42,314 17.28 2,449
1949 7,004.97 8,708 8,748 3,511 17.67 199
1950 60,354.89 74,350 74,688 30,933 18.06 1,713
1951 1,572,769.10 1,919,871 1,928,596 823,750 18.45 44,648
1952 454,241.56 549,411 551,908 243,015 18.84 12,899
1953 521,543.19 624,826 627,666 285,035 19.24 14,815
1954 124,274.89 147,459 148,129 69,352 19.64 3,531
1955 137,973.83 162,091 162,828 78,626 20.05 3,921
1956 576,521.07 670,513 673,560 335,352 20.46 16,391
1957 37,047.45 42,652 42,846 21,987 20.87 1,054
1958 364,072.21 414,757 416,642 220,484 21.29 10,356
1959 368,202.20 415,028 416,914 227,440 21.71 10,476
1960 384,831.00 429,132 431,082 242,372 22.13 10,952
1961 1,387,948.43 1,530,602 1,537,558 891,352 22.56 39,510
1962 139,812.26 152,457 153,150 91,521 22.99 3,981
1963 106,147.30 114,408 114,928 70,830 23.43 3,023
1964 80,283.13 85,518 85,907 54,588 23.87 2,287
1965 148,877.28 156,707 157,419 103,116 24.31 4,242
1966 2,389,592.62 2,484,400 2,495,691 1,686,096 24.76 68,098
1967 773,183.56 793,657 797,264 555,807 25.22 22,038
1968 88,222.15 89,394 89,800 64,589 25.68 2,515
1969 803,745.87 803,818 807,471 599,084 26.14 22,918
1970 142,232.43 140,326 140,964 107,943 26.61 4,056
1971 22,853.07 22,232 22,333 17,660 27.09 652
1972 159,171.51 152,654 153,348 125,202 27.57 4,541
1973 225,484.69 213,146 214,115 180,483 28.05 6,434
1974 1,030,005.29 959,169 963,528 838,981 28.54 29,397
1975 467,473.85 428,616 430,564 387,515 29.04 13,344
1976 1,557,857.69 1,406,037 1,412,427 1,313,824 29.54 44,476
1977 550,685.60 488,962 491,184 472,516 30.05 15,724
1978 1,493,461.76 1,303,773 1,309,698 1,303,860 30.57 42,652
1979 212,937.61 182,717 183,547 189,094 31.09 6,082
1980 2,249,782.30 1,896,274 1,904,892 2,032,227 31.62 64,270
1981 3,259,246.04 2,696,643 2,708,898 2,994,783 32.16 93,121
1982 956,685.16 776,711 780,241 893,958 32.70 27,338
1983 2,412,696.91 1,920,772 1,929,501 2,292,719 33.25 68,954
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-127
IDAHO POWER COMPANY

ACCOUNT 355.00 POLES AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 61-S0.5
NET SALVAGE PERCENT.. -75

1984 3,395,888.04 2,649,896 2,661,939 3,280,865 33.80 97,067
1985 1,857,315.62 1,418,952 1,425,401 1,824,901 34.37 53,096
1986 1,230,388.37 919,860 924,040 1,229,140 34.94 35,179
1987 906,291.76 662,477 665,488 920,523 35.52 25,916
1988 252,359.58 180,198 181,017 260,612 36.11 7,217
1989 458,012.51 319,294 320,745 480,777 36.70 13,100
1990 3,374,656.38 2,293,518 2,303,941 3,601,708 37.31 96,535
1991 1,172,468.78 776,327 779,855 1,271,965 37.92 33,543
1992 1,538,355.67 991,239 995,744 1,696,378 38.54 44,016
1993 891,862.35 558,549 561,087 999,672 39.17 25,521
1994 1,921,983.80 1,168,403 1,173,713 2,189,759 39.81 55,005
1995 2,209,982.21 1,302,254 1,308,172 2,559,297 40.46 63,255
1996 3,814,479.39 2,175,493 2,185,380 4,489,959 41.12 109,192
1997 1,439,417.20 793,277 796,882 1,722,098 41.79 41,208
1998 787,201.81 418,475 420,377 957,226 42.47 22,539
1999 1,584,017.18 810,708 814,392 1,957,638 43.16 45,358
2000 949,055.19 466,665 468,786 1,192,061 43.86 27,179
2001 1,607,665.12 757,765 761,209 2,052,205 44.57 46,045
2002 624,387.06 281,233 282,511 810,166 45.30 17,884
2003 1,133,908.56 486,977 489,190 1,495,150 46.03 32,482
2004 1,146,627.94 467,758 469,884 1,536,715 46.78 32,850
2005 2,562,119.87 990,093 994,593 3,489,117 47.53 73,409
2006 1,593,379.82 580,548 583,186 2,205,229 48.30 45,657
2007 11,030,539.50 3,768,997 3,786,126 15,517,318 49.09 316,099
2008 4,990,714.68 1,592,163 1,599,399 7,134,352 49.88 143,030
2009 2,342,312.31 692,821 695,970 3,403,077 50.69 67,135
2010 7,416,006.07 2,018,989 2,028,165 10,949,846 51.51 212,577
2011 6,529,796.86 1,622,312 1,629,685 9,797,460 52.34 187,189
2012 14,345,997.73 3,214,257 3,228,865 21,876,631 53.19 411,292
2013 8,481,421.54 1,691,005 1,698,690 13,143,798 54.05 243,179
2014 15,181,185.81 2,643,690 2,655,705 23,911,370 54.93 435,306
2015 18,666,372.42 2,774,010 2,786,617 29,879,535 55.82 535,284
2016 15,362,083.57 1,886,157 1,894,729 24,988,917 56.72 440,566
2017 10,404,350.47 1,002,875 1,007,432 17,200,181 57.64 298,407
2018 13,363,613.85 927,735 931,951 22,454,373 58.58 383,311
2019 11,630,890.90 490,533 492,763 19,861,296 59.53 333,635
2020 12,266,621.85 172,377 173,160 21,293,428 60.51 351,899

214,344,752.19 71,020,017 71,342,780 303,760,536 6,140,149

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.5 2.86
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-128
IDAHO POWER COMPANY

ACCOUNT 355.10 POLES AND FIXTURES - TREATMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-S3
NET SALVAGE PERCENT.. 0

2014 140,503.75 45,523 77,129 63,375 13.52 4,688
2015 698,638.01 191,776 324,923 373,715 14.51 25,756
2016 263,735.16 59,340 100,539 163,196 15.50 10,529
2017 460,649.78 80,614 136,583 324,067 16.50 19,640
2018 451,275.08 56,409 95,573 355,702 17.50 20,326
2019 597,561.33 44,817 75,932 521,629 18.50 28,196
2020 414,113.01 10,353 17,541 396,572 19.50 20,337

3,026,476.12 488,832 828,220 2,198,256 129,472

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.0 4.28
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-129
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R1.5
NET SALVAGE PERCENT.. -40

1941 126,310.09 130,403 157,008 19,826 18.38 1,079
1942 4,399.78 4,507 5,427 733 18.78 39
1943 1,171.38 1,190 1,433 207 19.19 11
1944 212,079.57 213,735 257,342 39,569 19.61 2,018
1946 101,226.32 100,275 120,734 20,983 20.47 1,025
1947 2,387.20 2,344 2,822 520 20.90 25
1948 1,000.24 973 1,172 228 21.35 11
1949 157,396.66 151,699 182,649 37,706 21.81 1,729
1950 236,331.48 225,603 271,632 59,232 22.27 2,660
1951 2,717,825.32 2,568,878 3,092,993 711,962 22.74 31,309
1952 827,179.63 773,914 931,812 226,239 23.22 9,743
1953 490,076.47 453,812 546,401 139,706 23.70 5,895
1954 75,293.25 68,984 83,058 22,353 24.19 924
1955 178,987.61 162,200 195,293 55,290 24.69 2,239
1956 897,868.52 804,490 968,626 288,390 25.20 11,444
1957 110,040.14 97,473 117,360 36,696 25.71 1,427
1958 726,448.22 635,785 765,501 251,527 26.24 9,586
1959 842,765.10 728,818 877,515 302,356 26.76 11,299
1960 3,012,374.52 2,572,568 3,097,436 1,119,888 27.30 41,022
1961 3,603,979.96 3,038,898 3,658,909 1,386,663 27.84 49,808
1962 255,130.49 212,270 255,578 101,605 28.40 3,578
1963 202,040.34 165,876 199,719 83,137 28.95 2,872
1964 169,303.00 137,069 165,035 71,989 29.52 2,439
1965 2,734,887.80 2,182,977 2,628,359 1,200,484 30.09 39,896
1966 3,191,864.04 2,510,733 3,022,985 1,445,625 30.67 47,135
1967 2,028,412.31 1,571,618 1,892,267 947,510 31.26 30,311
1968 170,698.75 130,243 156,816 82,162 31.85 2,580
1969 845,214.25 634,758 764,265 419,035 32.45 12,913
1970 143,588.35 106,112 127,762 73,262 33.05 2,217
1971 93,202.03 67,721 81,538 48,945 33.67 1,454
1972 163,285.71 116,652 140,452 88,148 34.28 2,571
1973 2,166,384.40 1,520,382 1,830,578 1,202,360 34.91 34,442
1974 736,974.98 507,928 611,558 420,207 35.54 11,823
1975 1,172,899.37 793,344 955,206 686,853 36.18 18,984
1976 2,233,757.63 1,482,322 1,784,753 1,342,508 36.82 36,461
1977 77,558.58 50,459 60,754 47,828 37.47 1,276
1978 816,620.21 520,519 626,718 516,550 38.13 13,547
1979 193,824.37 120,986 145,670 125,684 38.79 3,240
1980 5,918,359.32 3,616,129 4,353,910 3,931,793 39.45 99,665
1981 7,695,197.88 4,598,681 5,536,927 5,236,350 40.12 130,517
1982 2,683,079.14 1,566,907 1,886,595 1,869,716 40.80 45,826
1983 1,342,854.90 765,967 922,243 957,754 41.48 23,090
1984 164,589.09 91,610 110,301 120,124 42.17 2,849
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-130
IDAHO POWER COMPANY

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R1.5
NET SALVAGE PERCENT.. -40

1985 446,583.01 242,403 291,859 333,357 42.86 7,778
1987 653,420.01 336,377 405,006 509,782 44.26 11,518
1988 228,090.14 114,181 137,477 181,849 44.97 4,044
1989 214,067.83 104,123 125,367 174,328 45.68 3,816
1990 3,083,660.65 1,455,475 1,752,428 2,564,697 46.40 55,274
1991 865,689.07 396,143 476,966 734,999 47.12 15,598
1992 800,034.31 354,574 426,916 693,132 47.84 14,489
1993 748,434.28 320,776 386,222 661,586 48.57 13,621
1994 2,517,898.34 1,042,395 1,255,070 2,269,988 49.30 46,044
1995 1,492,636.34 595,854 717,423 1,372,268 50.04 27,423
1996 2,495,190.86 959,146 1,154,836 2,338,431 50.78 46,050
1997 617,588.14 228,140 274,686 589,937 51.53 11,448
1998 671,888.47 238,256 286,866 653,778 52.27 12,508
1999 2,458,937.76 835,050 1,005,421 2,437,092 53.02 45,966
2000 845,408.48 274,245 330,198 853,374 53.78 15,868
2001 10,778,669.44 3,332,808 4,012,784 11,077,353 54.54 203,105
2002 2,841,104.22 835,285 1,005,704 2,971,842 55.30 53,740
2003 4,229,451.92 1,179,154 1,419,731 4,501,502 56.06 80,298
2004 7,132,198.31 1,878,593 2,261,873 7,723,205 56.83 135,900
2005 3,690,548.67 914,518 1,101,102 4,065,666 57.61 70,572
2006 2,250,076.20 522,918 629,606 2,520,501 58.38 43,174
2007 19,077,825.93 4,136,149 4,980,027 21,728,929 59.16 367,291
2008 11,186,494.13 2,250,655 2,709,845 12,951,247 59.94 216,070
2009 4,814,379.53 892,596 1,074,708 5,665,423 60.73 93,289
2010 13,892,726.28 2,356,151 2,836,865 16,612,952 61.52 270,041
2011 4,933,396.22 758,776 913,585 5,993,170 62.31 96,183
2012 10,755,004.38 1,484,169 1,786,977 13,270,029 63.10 210,302
2013 4,272,813.28 521,266 627,617 5,354,322 63.90 83,792
2014 8,879,534.25 939,437 1,131,106 11,300,242 64.71 174,629
2015 27,442,844.38 2,464,258 2,967,028 35,452,954 65.51 541,184
2016 6,867,220.45 505,414 608,531 9,005,578 66.32 135,790
2017 7,695,372.83 441,714 531,835 10,241,687 67.13 152,565
2018 11,534,678.05 472,991 569,492 15,579,057 67.95 229,272
2019 8,125,950.33 199,882 240,663 11,135,667 68.77 161,926
2020 6,695,950.32 54,934 66,142 9,308,188 69.59 133,758

244,760,635.21 69,846,618 84,097,074 258,567,815 4,537,305

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 57.0 1.85
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-131
IDAHO POWER COMPANY

ACCOUNT 359.00 ROADS AND TRAILS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. 0

1949 149.57 115 141 9 16.05 1
1951 256,015.40 193,985 237,520 18,495 16.96 1,091
1952 1,998.24 1,501 1,838 160 17.43 9
1953 730.24 543 665 65 17.91 4
1954 1,162.26 857 1,049 113 18.41 6
1955 775.78 566 693 83 18.92 4
1956 1,384.58 1,000 1,224 161 19.44 8
1961 20,853.83 14,234 17,428 3,426 22.22 154
1966 8.67 6 7 2 25.27
1988 2,747.75 1,129 1,382 1,366 41.23 33
1989 17,690.02 7,068 8,655 9,035 42.03 215
1991 14,604.35 5,493 6,726 7,878 43.67 180
1995 230.37 76 93 137 47.00 3
2009 6,184.16 944 1,156 5,028 59.31 85
2010 65,730.96 9,174 11,233 54,498 60.23 905

390,266.18 236,691 289,810 100,456 2,698

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.2 0.69
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-132
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. -50

1909 1,707.90 2,385 2,384 178 4.83 37
1919 785.94 1,060 1,059 120 7.05 17
1921 84.70 113 113 14 7.50 2
1922 144.15 192 192 24 7.73 3
1923 36,669.98 48,750 48,722 6,283 7.96 789
1924 21.43 28 28 4 8.19
1929 20,949.75 27,200 27,184 4,241 9.41 451
1931 2,313.83 2,978 2,976 495 9.93 50
1936 3,731.97 4,693 4,690 908 11.32 80
1937 740.33 926 925 185 11.62 16
1938 7,374.75 9,177 9,172 1,890 11.93 158
1939 7,788.39 9,638 9,632 2,051 12.25 167
1940 2,364.68 2,910 2,908 639 12.58 51
1941 515.56 631 631 142 12.92 11
1942 184.75 225 225 52 13.27 4
1943 25.40 31 31 7 13.63 1
1944 50.59 61 61 15 14.00 1
1945 2,855.95 3,403 3,401 883 14.39 61
1946 8,125.90 9,613 9,607 2,582 14.79 175
1947 7,997.34 9,391 9,386 2,610 15.20 172
1948 15,026.69 17,510 17,500 5,040 15.62 323
1949 38,235.20 44,202 44,176 13,177 16.05 821
1950 43,148.53 49,467 49,438 15,285 16.50 926
1951 117,405.66 133,439 133,361 42,747 16.96 2,520
1952 46,022.90 51,845 51,815 17,219 17.43 988
1953 80,297.95 89,629 89,577 30,870 17.91 1,724
1954 25,084.90 27,731 27,715 9,912 18.41 538
1955 37,928.10 41,515 41,491 15,401 18.92 814
1956 111,248.67 120,531 120,461 46,412 19.44 2,387
1957 75,616.63 81,066 81,019 32,406 19.97 1,623
1958 25,445.60 26,980 26,964 11,204 20.52 546
1959 80,118.88 84,005 83,956 36,222 21.07 1,719
1960 61,622.71 63,859 63,822 28,612 21.64 1,322
1961 34,557.71 35,382 35,361 16,476 22.22 741
1962 62,681.35 63,384 63,347 30,675 22.81 1,345
1963 86,032.26 85,891 85,841 43,207 23.41 1,846
1964 136,841.28 134,828 134,749 70,513 24.02 2,936
1965 128,105.84 124,519 124,446 67,713 24.64 2,748
1966 109,691.92 105,140 105,079 59,459 25.27 2,353
1967 84,426.55 79,765 79,718 46,922 25.91 1,811
1968 94,249.65 87,733 87,682 53,692 26.56 2,022
1969 48,773.69 44,711 44,685 28,476 27.22 1,046
1970 161,443.29 145,713 145,628 96,537 27.88 3,463
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-133
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. -50

1971 164,388.76 145,977 145,892 100,691 28.56 3,526
1972 211,471.30 184,706 184,598 132,609 29.24 4,535
1973 262,465.30 225,309 225,177 168,521 29.94 5,629
1974 276,812.83 233,474 233,338 181,881 30.64 5,936
1975 300,430.12 248,819 248,674 201,971 31.35 6,442
1976 304,452.17 247,520 247,375 209,303 32.06 6,528
1977 267,495.58 213,289 213,164 188,079 32.79 5,736
1978 460,687.33 360,124 359,914 331,117 33.52 9,878
1979 147,450.34 112,926 112,860 108,316 34.26 3,162
1980 246,405.18 184,752 184,644 184,964 35.01 5,283
1981 131,120.08 96,204 96,148 100,532 35.76 2,811
1982 276,480.46 198,357 198,241 216,480 36.52 5,928
1983 319,872.38 224,210 224,079 255,730 37.29 6,858
1984 198,899.08 136,133 136,054 162,295 38.06 4,264
1985 330,031.66 220,296 220,167 274,880 38.85 7,075
1986 252,512.91 164,333 164,237 214,532 39.63 5,413
1987 74,154.48 46,988 46,961 64,271 40.43 1,590
1988 42,332.69 26,098 26,083 37,416 41.23 907
1989 326,642.07 195,775 195,661 294,302 42.03 7,002
1990 175,879.14 102,325 102,265 161,554 42.85 3,770
1991 1,063,219.29 599,879 599,529 995,300 43.67 22,791
1992 382,535.07 209,111 208,989 364,814 44.49 8,200
1993 509,806.80 269,614 269,457 495,253 45.32 10,928
1994 349,706.95 178,650 178,546 346,014 46.16 7,496
1995 243,535.33 120,028 119,958 245,345 47.00 5,220
1996 190,207.71 90,281 90,228 195,084 47.85 4,077
1997 316,734.58 144,569 144,485 330,617 48.70 6,789
1998 789,816.07 345,939 345,737 838,987 49.56 16,929
1999 920,429.77 386,180 385,954 994,691 50.42 19,728
2000 608,059.65 243,792 243,650 668,439 51.29 13,033
2001 1,379,283.31 527,286 526,978 1,541,947 52.16 29,562
2002 1,976,576.22 718,357 717,937 2,246,927 53.04 42,363
2003 1,138,145.26 391,926 391,697 1,315,521 53.93 24,393
2004 1,226,826.63 399,332 399,099 1,441,141 54.81 26,293
2005 1,362,616.97 417,554 417,310 1,626,615 55.70 29,203
2006 727,602.46 208,927 208,805 882,599 56.60 15,594
2007 1,103,988.07 295,709 295,536 1,360,446 57.50 23,660
2008 3,288,480.21 816,711 816,234 4,116,486 58.41 70,476
2009 2,623,773.68 601,015 600,664 3,334,997 59.31 56,230
2010 2,401,809.45 502,831 502,537 3,100,177 60.23 51,472
2011 2,530,825.67 480,490 480,209 3,316,030 61.14 54,237
2012 203,972.81 34,705 34,685 271,274 62.06 4,371
2013 881,730.63 132,643 132,566 1,190,030 62.98 18,895
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-134
IDAHO POWER COMPANY

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 70-R2.5
NET SALVAGE PERCENT.. -50

2014 1,081,923.19 141,191 141,108 1,481,777 63.91 23,185
2015 2,104,993.81 232,739 232,603 2,924,888 64.84 45,109
2016 1,272,663.44 115,361 115,294 1,793,701 65.77 27,272
2017 1,252,078.09 88,272 88,220 1,789,897 66.71 26,831
2018 4,450,716.80 225,050 224,919 6,451,156 67.64 95,375
2019 6,584,256.01 200,392 200,275 9,676,109 68.58 141,092
2020 1,334,537.25 13,432 13,424 1,988,382 69.53 28,597

50,879,274.29 14,571,831 14,563,323 61,755,588 1,090,482

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 56.6 2.14
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-135
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 60-S0
NET SALVAGE PERCENT.. -15

1919 6,746.47 6,869 7,090 668 6.88 97
1923 5,696.34 5,633 5,814 737 8.41 88
1924 140.21 138 142 19 8.79 2
1927 4.05 4 4 1 9.96
1928 3,330.11 3,169 3,271 559 10.35 54
1929 977.21 923 953 171 10.74 16
1930 1,497.86 1,403 1,448 275 11.13 25
1931 8,898.58 8,269 8,535 1,698 11.52 147
1933 2,026.81 1,852 1,912 419 12.32 34
1934 20.07 18 19 4 12.71
1935 51.63 46 47 12 13.11 1
1936 41,967.98 37,396 38,598 9,665 13.51 715
1937 24,453.81 21,602 22,296 5,826 13.91 419
1938 3,759.18 3,291 3,397 926 14.32 65
1939 23,947.49 20,783 21,451 6,089 14.72 414
1940 1,367.82 1,176 1,214 359 15.13 24
1941 38,735.42 33,008 34,069 10,477 15.54 674
1942 39,635.65 33,464 34,540 11,041 15.95 692
1943 35,627.13 29,800 30,758 10,213 16.36 624
1944 6,463.14 5,355 5,527 1,906 16.77 114
1945 26,757.14 21,955 22,661 8,110 17.19 472
1946 60,169.63 48,898 50,470 18,725 17.60 1,064
1947 84,425.70 67,931 70,115 26,975 18.02 1,497
1948 155,925.00 124,205 128,197 51,117 18.44 2,772
1949 297,091.64 234,263 241,793 99,862 18.86 5,295
1950 256,865.31 200,476 206,920 88,475 19.28 4,589
1951 454,354.35 350,864 362,142 160,366 19.71 8,136
1952 265,643.97 202,947 209,470 96,021 20.14 4,768
1953 816,921.31 617,385 637,230 302,230 20.57 14,693
1954 165,528.62 123,733 127,710 62,648 21.00 2,983
1955 302,265.64 223,451 230,633 116,972 21.43 5,458
1956 320,796.54 234,446 241,982 126,934 21.87 5,804
1957 347,244.80 250,912 258,977 140,355 22.30 6,294
1958 148,428.27 106,000 109,407 61,286 22.74 2,695
1959 468,314.58 330,408 341,028 197,534 23.19 8,518
1960 420,987.49 293,468 302,901 181,235 23.63 7,670
1961 351,806.14 242,208 249,993 154,584 24.08 6,420
1962 231,678.95 157,506 162,569 103,862 24.53 4,234
1963 407,775.65 273,707 282,505 186,437 24.98 7,463
1964 574,227.88 380,369 392,595 267,767 25.44 10,525
1965 717,439.59 469,044 484,121 340,935 25.89 13,169
1966 946,837.05 610,667 630,296 458,567 26.35 17,403
1967 498,995.22 317,336 327,536 246,309 26.82 9,184
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-136
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 60-S0
NET SALVAGE PERCENT.. -15

1968 1,627,850.24 1,020,873 1,053,687 818,341 27.28 29,998
1969 505,432.84 312,421 322,463 258,785 27.75 9,326
1970 491,097.12 299,137 308,752 256,010 28.22 9,072
1971 922,057.45 553,161 570,941 489,425 28.70 17,053
1972 1,382,920.59 816,920 843,179 747,180 29.18 25,606
1973 658,848.62 383,134 395,449 362,227 29.66 12,213
1974 1,238,599.68 708,876 731,662 692,728 30.14 22,984
1975 1,721,654.77 969,163 1,000,315 979,588 30.63 31,981
1976 2,824,232.76 1,563,296 1,613,546 1,634,322 31.12 52,517
1977 2,985,360.12 1,623,887 1,676,084 1,757,080 31.62 55,569
1978 2,042,198.05 1,091,290 1,126,368 1,222,160 32.12 38,050
1979 1,370,758.88 719,346 742,468 833,905 32.62 25,564
1980 1,984,971.10 1,022,269 1,055,128 1,227,589 33.13 37,054
1981 1,833,802.80 926,491 956,272 1,152,601 33.64 34,263
1982 572,145.71 283,367 292,475 365,493 34.16 10,699
1983 825,573.41 400,651 413,529 535,880 34.68 15,452
1984 459,035.22 218,193 225,206 302,685 35.20 8,599
1985 1,110,811.57 516,722 533,331 744,102 35.73 20,826
1986 750,613.77 341,398 352,372 510,834 36.27 14,084
1987 692,579.24 307,834 317,729 478,737 36.81 13,006
1988 241,286.36 104,748 108,115 169,364 37.35 4,535
1989 1,203,605.07 509,822 526,209 857,937 37.90 22,637
1990 3,563,131.46 1,471,039 1,518,323 2,579,278 38.46 67,064
1991 4,737,174.06 1,904,915 1,966,146 3,481,604 39.02 89,226
1992 3,543,094.13 1,386,042 1,430,594 2,643,964 39.59 66,784
1993 3,755,098.05 1,427,953 1,473,852 2,844,511 40.16 70,829
1994 1,458,737.27 538,493 555,802 1,121,746 40.74 27,534
1995 3,292,461.97 1,178,193 1,216,064 2,570,267 41.33 62,189
1996 1,758,661.93 609,428 629,017 1,393,444 41.92 33,241
1997 2,890,368.20 968,359 999,485 2,324,438 42.52 54,667
1998 5,964,205.28 1,928,499 1,990,488 4,868,348 43.13 112,876
1999 5,904,764.84 1,839,066 1,898,180 4,892,300 43.75 111,824
2000 5,071,259.43 1,519,223 1,568,056 4,263,892 44.37 96,099
2001 8,480,763.86 2,436,562 2,514,882 7,237,996 45.01 160,809
2002 9,557,514.86 2,628,751 2,713,248 8,277,894 45.65 181,334
2003 9,459,289.09 2,483,815 2,563,653 8,314,529 46.30 179,579
2004 6,295,211.11 1,573,359 1,623,932 5,615,561 46.96 119,582
2005 8,310,806.28 1,968,830 2,032,115 7,525,312 47.64 157,962
2006 6,399,974.75 1,432,766 1,478,820 5,881,151 48.32 121,713
2007 9,116,256.69 1,920,298 1,982,023 8,501,672 49.01 173,468
2008 15,350,135.62 3,024,430 3,121,646 14,531,010 49.72 292,257
2009 14,451,319.30 2,647,908 2,733,021 13,885,996 50.44 275,297
2010 1,633,942.26 276,537 285,426 1,593,608 51.17 31,143
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-137
IDAHO POWER COMPANY

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 60-S0
NET SALVAGE PERCENT.. -15

2011 8,041,131.38 1,245,334 1,285,363 7,961,938 51.92 153,350
2012 1,551,912.98 217,733 224,732 1,559,968 52.68 29,612
2013 5,655,187.13 708,878 731,664 5,771,801 53.46 107,965
2014 6,890,493.44 758,096 782,464 7,141,603 54.26 131,618
2015 11,581,287.92 1,094,380 1,129,557 12,188,924 55.07 221,335
2016 11,689,530.90 916,407 945,863 12,497,098 55.91 223,522
2017 13,034,244.84 806,878 832,814 14,156,568 56.77 249,367
2018 21,939,323.97 988,268 1,020,034 24,210,189 57.65 419,951
2019 18,113,901.68 499,944 516,014 20,314,973 58.56 346,909
2020 21,760,916.05 204,455 211,027 24,814,026 59.51 416,972

287,263,363.53 63,394,216 65,431,921 264,920,947 5,452,477

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.6 1.90
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-138
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 62-R1
NET SALVAGE PERCENT.. -50

1927 1,117.15 1,408 1,676
1928 6,022.45 7,542 9,034
1929 12,512.26 15,563 18,768
1930 8,965.81 11,076 13,449
1931 4,349.83 5,337 6,525
1932 2,015.65 2,455 3,023
1933 949.77 1,149 1,425
1934 2,745.01 3,295 4,118
1935 8,913.16 10,620 13,370
1936 3,139.76 3,713 4,710
1937 16,483.15 19,341 24,725
1938 18,261.73 21,260 27,393
1939 25,963.16 29,981 38,945
1940 48,446.90 55,487 72,670
1941 46,878.98 53,238 70,318
1942 16,175.29 18,213 24,263
1943 15,946.57 17,801 23,920
1944 27,775.69 30,730 41,664
1945 94,050.95 103,100 141,076
1946 112,157.21 121,835 168,236
1947 195,340.93 210,165 293,011
1948 231,149.42 246,285 346,724
1949 235,185.99 248,141 352,779
1950 341,354.55 356,523 512,032
1951 263,648.66 272,556 395,473
1952 245,925.48 251,560 368,400 488 19.72 25
1953 279,232.91 282,522 413,742 5,107 20.18 253
1954 275,638.72 275,818 403,924 9,534 20.64 462
1955 123,849.29 122,551 179,471 6,303 21.10 299
1956 261,977.43 256,253 375,272 17,694 21.57 820
1957 289,185.48 279,505 409,324 24,454 22.05 1,109
1958 391,513.44 373,862 547,506 39,764 22.53 1,765
1959 371,831.57 350,751 513,661 44,086 23.01 1,916
1960 352,569.54 328,318 480,809 48,045 23.51 2,044
1961 463,128.37 425,777 623,533 71,160 24.00 2,965
1962 526,540.76 477,709 699,586 90,225 24.50 3,683
1963 468,059.77 418,874 613,424 88,666 25.01 3,545
1964 531,300.28 468,790 686,524 110,426 25.53 4,325
1965 717,355.63 623,927 913,716 162,317 26.05 6,231
1966 723,390.68 620,072 908,071 177,015 26.57 6,662
1967 803,630.41 678,545 993,702 211,744 27.10 7,813
1968 688,958.45 572,721 838,727 194,711 27.64 7,045
1969 809,611.43 662,440 970,117 244,300 28.18 8,669
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-139
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 62-R1
NET SALVAGE PERCENT.. -50

1970 954,327.50 768,153 1,124,929 306,562 28.73 10,670
1971 1,157,878.36 916,588 1,342,306 394,512 29.28 13,474
1972 1,513,264.78 1,177,418 1,724,281 545,616 29.84 18,285
1973 1,918,832.18 1,466,986 2,148,342 729,906 30.40 24,010
1974 2,575,925.72 1,933,799 2,831,971 1,031,918 30.97 33,320
1975 2,634,820.16 1,941,059 2,842,603 1,109,627 31.55 35,170
1976 2,669,136.64 1,928,865 2,824,746 1,178,959 32.13 36,693
1977 2,857,008.66 2,023,876 2,963,885 1,321,628 32.72 40,392
1978 2,913,919.93 2,022,581 2,961,989 1,408,891 33.31 42,296
1979 3,476,042.56 2,363,170 3,460,768 1,753,296 33.90 51,720
1980 6,276,976.44 4,174,723 6,113,715 3,301,750 34.51 95,675
1981 3,518,512.52 2,289,021 3,352,180 1,925,589 35.11 54,844
1982 3,706,140.96 2,355,493 3,449,525 2,109,686 35.73 59,045
1983 3,061,810.05 1,900,787 2,783,626 1,809,089 36.34 49,782
1984 3,212,359.00 1,945,292 2,848,802 1,969,736 36.97 53,279
1985 3,424,596.86 2,022,447 2,961,793 2,175,102 37.59 57,864
1986 2,977,036.88 1,712,764 2,508,274 1,957,281 38.22 51,211
1987 2,977,751.42 1,667,079 2,441,370 2,025,257 38.86 52,117
1988 2,790,422.41 1,518,966 2,224,465 1,961,169 39.50 49,650
1989 2,963,541.56 1,567,328 2,295,289 2,150,023 40.14 53,563
1990 2,728,418.25 1,400,088 2,050,373 2,042,254 40.79 50,068
1991 6,029,680.04 2,999,253 4,392,286 4,652,234 41.44 112,264
1992 7,433,101.61 3,578,704 5,240,869 5,908,783 42.10 140,351
1993 7,486,164.93 3,484,660 5,103,145 6,126,102 42.76 143,267
1994 8,178,056.47 3,676,200 5,383,648 6,883,437 43.42 158,531
1995 8,195,808.51 3,553,252 5,203,595 7,090,118 44.08 160,847
1996 8,381,647.06 3,498,038 5,122,736 7,449,735 44.75 166,475
1997 13,334,763.28 5,345,773 7,828,670 12,173,475 45.43 267,961
1998 231,315.13 88,981 130,309 216,664 46.10 4,700
1999 1,693,192.35 623,467 913,042 1,626,747 46.78 34,774
2000 2,740,816.88 964,165 1,411,981 2,699,244 47.46 56,874
2001 8,952,107.77 3,001,866 4,396,113 9,032,049 48.14 187,620
2002 6,746,521.62 2,151,263 3,150,438 6,969,344 48.82 142,756
2003 4,159,574.36 1,256,919 1,840,708 4,398,654 49.51 88,844
2004 5,669,758.44 1,618,603 2,370,379 6,134,259 50.20 122,196
2005 5,698,679.33 1,531,720 2,243,143 6,304,876 50.89 123,892
2006 4,845,204.77 1,221,428 1,788,732 5,479,075 51.58 106,225
2007 10,745,434.71 2,526,843 3,700,460 12,417,692 52.28 237,523
2008 8,415,257.24 1,836,377 2,689,301 9,933,585 52.98 187,497
2009 7,781,043.29 1,566,207 2,293,647 9,377,918 53.68 174,700
2010 6,707,362.42 1,234,892 1,808,450 8,252,594 54.39 151,730
2011 7,552,629.97 1,260,798 1,846,388 9,482,557 55.10 172,097
2012 2,526,054.60 378,302 554,008 3,235,074 55.81 57,966
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-140
IDAHO POWER COMPANY

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 62-R1
NET SALVAGE PERCENT.. -50

2013 7,218,769.22 955,368 1,399,098 9,429,056 56.53 166,797
2014 5,264,736.67 606,261 887,845 7,009,260 57.24 122,454
2015 7,520,023.84 733,202 1,073,745 10,206,291 57.97 176,062
2016 10,452,497.79 837,088 1,225,882 14,452,865 58.69 246,258
2017 10,087,547.72 629,614 922,045 14,209,277 59.42 239,133
2018 7,761,360.48 347,398 508,750 11,133,291 60.15 185,092
2019 9,015,459.96 242,065 354,495 13,168,695 60.89 216,270
2020 9,891,256.38 88,576 129,716 14,707,169 61.63 238,637

281,087,799.35 100,270,575 146,717,692 274,914,007 5,582,552

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.2 1.99
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-141
IDAHO POWER COMPANY

ACCOUNT 364.10 POLES, TOWERS AND FIXTURES - TREATMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-S3
NET SALVAGE PERCENT.. 0

2014 320,116.95 103,718 144,190 175,927 13.52 13,012
2015 2,017,095.90 553,693 769,748 1,247,348 14.51 85,965
2016 1,489,702.61 335,183 465,974 1,023,729 15.50 66,047
2017 1,535,796.65 268,764 373,637 1,162,160 16.50 70,434
2018 2,707,430.68 338,429 470,486 2,236,945 17.50 127,825
2019 2,145,314.27 160,899 223,683 1,921,631 18.50 103,872
2020 1,839,408.10 45,985 63,929 1,775,479 19.50 91,050

12,054,865.16 1,806,671 2,511,647 9,543,218 558,205

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.1 4.63
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-142
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -30

1935 3,312.36 3,736 4,306
1936 6,173.78 6,897 8,026
1937 11,220.18 12,416 14,586
1938 13,188.94 14,457 17,130 16 7.84 2
1939 17,132.37 18,602 22,042 230 8.24 28
1940 45,044.66 48,439 57,396 1,162 8.64 134
1941 36,683.16 39,066 46,290 1,398 9.04 155
1942 14,919.27 15,737 18,647 748 9.43 79
1943 15,135.03 15,807 18,730 946 9.83 96
1944 12,927.20 13,367 15,839 966 10.23 94
1945 32,002.88 32,767 38,826 2,778 10.62 262
1946 64,418.65 65,287 77,360 6,384 11.02 579
1947 118,303.39 118,668 140,612 13,182 11.42 1,154
1948 171,583.93 170,328 201,826 21,233 11.82 1,796
1949 185,795.57 182,503 216,252 25,282 12.22 2,069
1950 235,578.50 228,954 271,293 34,959 12.62 2,770
1951 188,542.59 181,280 214,803 30,302 13.02 2,327
1952 188,693.67 179,414 212,592 32,710 13.43 2,436
1953 206,027.93 193,699 229,518 38,318 13.84 2,769
1954 199,025.12 184,994 219,204 39,529 14.25 2,774
1955 144,744.63 132,960 157,547 30,621 14.67 2,087
1956 225,968.94 205,103 243,031 50,729 15.09 3,362
1957 226,593.21 203,195 240,770 53,801 15.51 3,469
1958 275,097.75 243,687 288,750 68,877 15.93 4,324
1959 256,012.37 223,919 265,327 67,489 16.36 4,125
1960 233,321.84 201,403 238,647 64,671 16.80 3,849
1961 348,409.83 296,852 351,747 101,186 17.23 5,873
1962 396,248.45 333,079 394,673 120,450 17.67 6,817
1963 369,581.62 306,339 362,988 117,468 18.12 6,483
1964 380,860.53 311,232 368,786 126,333 18.57 6,803
1965 603,444.58 486,063 575,947 208,531 19.02 10,964
1966 708,732.92 562,394 666,393 254,960 19.48 13,088
1967 725,004.78 566,635 671,419 271,087 19.94 13,595
1968 570,532.04 439,081 520,277 221,415 20.40 10,854
1969 686,926.96 520,265 616,474 276,531 20.87 13,250
1970 753,727.88 561,452 665,277 314,569 21.35 14,734
1971 855,308.11 626,445 742,289 369,612 21.83 16,931
1972 955,845.14 688,151 815,406 427,193 22.31 19,148
1973 1,016,070.42 718,565 851,444 469,448 22.80 20,590
1974 1,700,289.35 1,180,783 1,399,137 811,239 23.29 34,832
1975 1,812,406.26 1,235,082 1,463,477 892,651 23.79 37,522
1976 1,504,341.88 1,005,201 1,191,086 764,558 24.30 31,463
1977 1,624,563.46 1,064,414 1,261,248 850,684 24.80 34,302
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-143
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -30

1978 1,867,082.52 1,198,070 1,419,620 1,007,587 25.32 39,794
1979 2,295,625.90 1,442,617 1,709,390 1,274,924 25.83 49,358
1980 2,842,169.20 1,747,650 2,070,830 1,623,990 26.35 61,631
1981 1,187,053.35 713,562 845,516 697,653 26.88 25,954
1982 2,333,799.90 1,370,734 1,624,214 1,409,726 27.41 51,431
1983 2,073,270.30 1,189,145 1,409,045 1,286,206 27.94 46,035
1984 1,759,198.93 984,307 1,166,328 1,120,631 28.48 39,348
1985 2,243,582.31 1,223,829 1,450,143 1,466,514 29.02 50,535
1986 1,551,663.92 824,213 976,629 1,040,534 29.57 35,189
1987 1,472,806.08 761,264 902,039 1,012,609 30.12 33,619
1988 1,368,532.96 687,441 814,565 964,528 30.68 31,438
1989 1,916,445.72 934,766 1,107,626 1,383,753 31.24 44,294
1990 1,328,230.77 628,519 744,746 981,954 31.80 30,879
1991 2,708,882.74 1,242,402 1,472,150 2,049,398 32.36 63,331
1992 3,059,064.09 1,357,674 1,608,739 2,368,044 32.93 71,911
1993 2,826,915.33 1,212,012 1,436,141 2,238,849 33.51 66,811
1994 2,734,219.63 1,131,748 1,341,034 2,213,452 34.08 64,949
1995 3,123,927.37 1,245,947 1,476,351 2,584,755 34.66 74,575
1996 2,223,250.92 853,195 1,010,970 1,879,256 35.24 53,327
1997 2,533,689.67 934,121 1,106,861 2,186,936 35.82 61,053
1998 113,402.62 40,070 47,480 99,943 36.41 2,745
1999 223,212.57 75,446 89,398 200,778 37.00 5,426
2000 560,093.16 180,720 214,139 513,982 37.59 13,673
2001 4,627,672.94 1,422,176 1,685,169 4,330,806 38.18 113,431
2002 2,968,197.93 866,654 1,026,918 2,831,739 38.77 73,039
2003 1,486,280.17 411,165 487,199 1,444,965 39.36 36,712
2004 2,502,452.71 653,240 774,039 2,479,150 39.96 62,041
2005 2,466,077.02 605,274 717,203 2,488,697 40.56 61,358
2006 3,019,666.55 694,040 822,384 3,103,183 41.16 75,393
2007 8,783,872.66 1,881,857 2,229,855 9,189,179 41.76 220,047
2008 10,958,512.10 2,176,799 2,579,339 11,666,727 42.36 275,418
2009 4,249,412.94 777,813 921,648 4,602,589 42.96 107,137
2010 243,836.85 40,828 48,378 268,610 43.56 6,166
2011 4,642,838.88 703,762 833,904 5,201,787 44.17 117,767
2012 2,603,452.72 353,341 418,682 2,965,807 44.78 66,231
2013 3,200,494.93 384,443 455,535 3,705,108 45.38 81,646
2014 2,742,173.23 285,899 338,768 3,226,057 45.99 70,147
2015 4,430,495.66 390,504 462,717 5,296,927 46.61 113,644
2016 3,815,902.43 275,813 326,817 4,633,856 47.22 98,133
2017 4,911,691.45 277,118 328,364 6,056,835 47.83 126,633
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-144
IDAHO POWER COMPANY

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 50-R0.5
NET SALVAGE PERCENT.. -30

2018 6,631,000.10 267,229 316,646 8,303,654 48.45 171,386
2019 5,448,424.72 131,743 156,105 6,926,847 49.07 141,163
2020 5,102,444.23 41,126 48,731 6,584,446 49.69 132,510

147,320,762.31 48,458,994 57,419,773 134,097,218 3,505,297

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.3 2.38
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-145
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 58-R2
NET SALVAGE PERCENT.. -30

1949 537.59 572 502 197 10.52 19
1950 1,117.90 1,181 1,036 417 10.87 38
1951 1,143.12 1,198 1,051 435 11.23 39
1952 297.16 309 271 115 11.60 10
1953 85.15 88 77 34 11.98 3
1954 252.60 258 226 102 12.36 8
1955 32.10 33 29 13 12.76 1
1956 17.89 18 16 7 13.17 1
1957 10.78 11 10 4 13.58
1959 54.03 53 46 24 14.44 2
1960 1,206.09 1,165 1,022 546 14.89 37
1962 3.63 3 3 2 15.81
1963 454.19 425 373 217 16.28 13
1964 20,004.62 18,487 16,218 9,788 16.77 584
1965 59,085.23 53,940 47,318 29,493 17.27 1,708
1966 52,024.43 46,911 41,152 26,480 17.77 1,490
1967 31,813.63 28,316 24,840 16,518 18.29 903
1968 23,367.45 20,521 18,002 12,376 18.82 658
1969 109,746.71 95,073 83,402 59,269 19.35 3,063
1970 97,131.07 82,947 72,764 53,506 19.90 2,689
1971 155,645.29 130,962 114,885 87,454 20.46 4,274
1972 345,071.82 285,938 250,836 197,757 21.03 9,404
1973 344,923.71 281,412 246,866 201,535 21.60 9,330
1974 181,848.56 145,958 128,040 108,363 22.19 4,883
1975 113,793.09 89,804 78,780 69,151 22.79 3,034
1976 236,635.10 183,566 161,031 146,595 23.39 6,267
1977 311,911.25 237,626 208,455 197,030 24.01 8,206
1978 494,726.90 370,027 324,602 318,543 24.63 12,933
1979 507,989.50 372,663 326,914 333,472 25.27 13,196
1980 589,896.22 424,291 372,205 394,660 25.91 15,232
1981 453,594.49 319,644 280,404 309,269 26.56 11,644
1982 313,447.82 216,247 189,700 217,782 27.22 8,001
1983 550,070.73 371,233 325,660 389,432 27.89 13,963
1984 91,913.64 60,629 53,186 66,302 28.57 2,321
1985 191,906.95 123,664 108,483 140,996 29.25 4,820
1986 384,693.31 241,859 212,168 287,933 29.95 9,614
1987 226,706.98 138,975 121,914 172,805 30.65 5,638
1988 544,599.67 325,182 285,262 422,718 31.36 13,480
1989 532,443.40 309,334 271,360 420,816 32.08 13,118
1990 615,306.56 347,540 304,876 495,023 32.80 15,092
1991 973,150.66 533,744 468,221 796,875 33.53 23,766
1992 1,476,133.17 785,129 688,746 1,230,227 34.27 35,898
1993 1,525,658.82 785,826 689,357 1,293,999 35.02 36,950
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-146
IDAHO POWER COMPANY

ACCOUNT 366.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 58-R2
NET SALVAGE PERCENT.. -30

1994 1,751,078.60 872,090 765,031 1,511,371 35.78 42,241
1995 1,502,135.12 722,527 633,829 1,318,947 36.54 36,096
1996 1,554,980.02 721,100 632,577 1,388,897 37.31 37,226
1997 1,858,068.30 829,600 727,757 1,687,732 38.08 44,321
1998 1,559,176.99 668,887 586,774 1,440,156 38.86 37,060
1999 2,242,102.87 922,163 808,957 2,105,777 39.65 53,109
2000 2,474,327.01 973,319 853,833 2,362,792 40.45 58,413
2001 2,932,980.14 1,101,120 965,945 2,846,929 41.25 69,016
2002 3,377,635.03 1,206,758 1,058,615 3,332,311 42.06 79,228
2003 3,117,636.87 1,057,247 927,458 3,125,470 42.87 72,906
2004 3,453,815.72 1,107,763 971,773 3,518,187 43.69 80,526
2005 2,146,945.34 648,663 569,032 2,221,997 44.52 49,910
2006 1,750,729.72 496,384 435,447 1,840,502 45.35 40,584
2007 1,689,338.22 447,178 392,282 1,803,858 46.19 39,053
2008 843,186.63 207,324 181,873 914,270 47.03 19,440
2009 855,676.05 194,088 170,261 942,118 47.88 19,677
2010 99,556.98 20,686 18,147 111,277 48.73 2,284
2011 62,634.51 11,807 10,358 71,067 49.59 1,433
2012 57,141.22 9,657 8,471 65,813 50.46 1,304
2013 97,759.67 14,637 12,840 114,248 51.32 2,226
2014 601,473.83 78,192 68,593 713,323 52.20 13,665
2015 1,636,255.10 180,445 158,293 1,968,839 53.08 37,092
2016 1,614,899.02 146,242 128,289 1,971,080 53.96 36,529
2017 708,294.76 50,008 43,869 876,914 54.85 15,987
2018 1,646,740.29 83,040 72,846 2,067,916 55.75 37,093
2019 2,121,431.69 64,672 56,733 2,701,128 56.64 47,689
2020 249,765.37 2,520 2,211 322,484 57.55 5,604

53,566,218.08 20,270,879 17,782,403 51,853,681 1,272,042

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.8 2.37
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-147
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 50-R1.5
NET SALVAGE PERCENT.. -20

1949 2,046.01 2,057 2,361 94 8.11 12
1950 953.85 952 1,093 52 8.41 6
1951 3,064.46 3,037 3,485 192 8.71 22
1952 948.87 933 1,071 68 9.02 8
1953 202.13 197 226 17 9.33 2
1954 298.82 289 332 27 9.65 3
1955 954.10 917 1,052 93 9.97 9
1956 127.40 121 139 14 10.30 1
1957 370.84 350 402 43 10.64 4
1958 7.03 7 8
1959 136.36 127 146 18 11.34 2
1960 1,194.35 1,098 1,260 173 11.70 15
1961 1,001.20 911 1,045 156 12.07 13
1962 517.66 467 536 85 12.45 7
1963 6,680.80 5,958 6,837 1,180 12.84 92
1964 9,809.28 8,654 9,931 1,840 13.24 139
1965 53,529.35 46,699 53,592 10,643 13.65 780
1966 43,957.67 37,906 43,501 9,248 14.07 657
1967 56,777.99 48,388 55,530 12,604 14.49 870
1968 89,903.77 75,670 86,839 21,046 14.93 1,410
1969 193,204.53 160,530 184,224 47,621 15.38 3,096
1970 170,943.27 140,146 160,831 44,301 15.84 2,797
1971 304,033.60 245,829 282,112 82,728 16.31 5,072
1972 470,744.38 375,202 430,580 134,313 16.79 8,000
1973 687,971.18 540,250 619,989 205,576 17.28 11,897
1974 623,931.41 482,474 553,685 195,033 17.78 10,969
1975 396,122.78 301,465 345,960 129,387 18.29 7,074
1976 677,294.22 506,995 581,825 230,928 18.81 12,277
1977 848,690.28 624,297 716,441 301,987 19.35 15,607
1978 1,509,971.96 1,091,166 1,252,218 559,748 19.89 28,142
1979 1,339,315.45 950,164 1,090,404 516,775 20.44 25,283
1980 2,916,695.63 2,030,020 2,329,642 1,170,393 21.00 55,733
1981 1,343,579.40 916,429 1,051,690 560,605 21.58 25,978
1982 905,557.28 605,057 694,361 392,308 22.16 17,703
1983 1,260,097.64 824,104 945,738 566,379 22.75 24,896
1984 472,623.44 302,290 346,907 220,241 23.35 9,432
1985 1,327,938.37 829,908 952,399 641,127 23.96 26,758
1986 1,634,715.61 997,307 1,144,505 817,154 24.58 33,245
1987 1,380,523.99 821,357 942,586 714,043 25.21 28,324
1988 1,505,109.94 872,723 1,001,533 804,599 25.84 31,138
1989 2,944,634.76 1,661,481 1,906,709 1,626,853 26.49 61,414
1990 3,163,542.86 1,735,646 1,991,820 1,804,431 27.14 66,486
1991 5,426,124.37 2,891,039 3,317,744 3,193,605 27.80 114,878
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-148
IDAHO POWER COMPANY

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 50-R1.5
NET SALVAGE PERCENT.. -20

1992 6,515,271.48 3,366,571 3,863,463 3,954,863 28.47 138,913
1993 8,877,249.01 4,444,306 5,100,267 5,552,432 29.14 190,543
1994 11,662,369.20 5,645,520 6,478,775 7,516,068 29.83 251,963
1995 10,807,916.57 5,052,917 5,798,707 7,170,793 30.52 234,954
1996 11,015,565.45 4,964,936 5,697,740 7,520,939 31.22 240,901
1997 13,076,985.32 5,674,365 6,511,878 9,180,504 31.92 287,610
1998 1,995,309.33 831,805 954,576 1,439,795 32.63 44,125
1999 2,591,542.05 1,035,580 1,188,427 1,921,423 33.35 57,614
2000 6,323,389.23 2,417,558 2,774,379 4,813,688 34.07 141,288
2001 6,496,099.28 2,369,777 2,719,546 5,075,773 34.80 145,856
2002 7,748,439.02 2,690,878 3,088,040 6,210,087 35.53 174,784
2003 7,066,437.22 2,328,532 2,672,214 5,807,511 36.27 160,119
2004 8,593,748.30 2,677,124 3,072,256 7,240,242 37.02 195,576
2005 6,527,684.60 1,916,006 2,198,801 5,634,421 37.77 149,177
2006 6,619,963.36 1,823,932 2,093,137 5,850,819 38.52 151,890
2007 9,505,676.48 2,445,620 2,806,583 8,600,229 39.28 218,947
2008 8,553,619.13 2,042,604 2,344,084 7,920,259 40.05 197,759
2009 8,183,907.21 1,803,078 2,069,205 7,751,484 40.82 189,894
2010 3,075,012.74 620,661 712,268 2,977,747 41.59 71,598
2011 6,243,070.37 1,143,231 1,311,967 6,179,717 42.37 145,851
2012 2,268,541.48 372,948 427,994 2,294,256 43.15 53,169
2013 8,685,090.87 1,263,160 1,449,597 8,972,512 43.94 204,199
2014 11,296,362.59 1,428,764 1,639,644 11,915,991 44.73 266,398
2015 16,018,637.49 1,718,479 1,972,119 17,250,246 45.53 378,876
2016 14,999,524.74 1,321,158 1,516,155 16,483,275 46.33 355,780
2017 16,060,022.39 1,102,360 1,265,064 18,006,963 47.14 381,989
2018 20,305,144.85 999,013 1,146,463 23,219,711 47.95 484,248
2019 17,191,043.67 507,480 582,382 20,046,870 48.77 411,049
2020 12,896,277.15 126,899 145,629 15,329,904 49.59 309,133

302,975,748.87 84,275,879 96,714,649 266,856,250 6,864,454

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.9 2.27
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-149
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 48-O1
NET SALVAGE PERCENT.. -15

1942 851.66 801 979
1943 684.15 635 787
1944 3,196.72 2,930 3,676
1945 9,742.29 8,811 11,204
1946 12,165.72 10,857 13,991
1947 14,799.08 13,030 17,019
1948 35,872.67 31,155 41,254
1949 22,509.44 19,280 25,886
1950 73,766.98 62,299 84,832
1951 133,787.03 111,385 153,855
1952 69,606.55 57,117 80,048
1953 99,299.89 80,293 114,195
1954 118,930.55 94,742 136,770
1955 117,697.47 92,349 135,352
1956 165,326.51 127,742 190,125
1957 250,977.70 190,913 288,624
1958 224,462.65 168,054 258,132
1959 253,341.75 186,640 291,343
1960 336,048.92 243,549 386,456
1961 477,557.33 340,383 549,191
1962 305,593.67 214,156 347,190 4,243 18.75 226
1963 342,676.84 236,037 382,664 11,414 19.25 593
1964 385,139.71 260,671 422,600 20,311 19.75 1,028
1965 589,620.42 392,002 635,514 42,549 20.25 2,101
1966 709,750.19 463,372 751,219 64,994 20.75 3,132
1967 663,159.30 425,008 689,024 73,609 21.25 3,464
1968 823,625.06 517,988 839,763 107,406 21.75 4,938
1969 836,678.05 516,171 836,817 125,363 22.25 5,634
1970 1,249,209.07 755,704 1,225,148 211,442 22.75 9,294
1971 1,190,306.68 705,808 1,144,257 224,596 23.25 9,660
1972 1,669,241.73 969,815 1,572,266 347,362 23.75 14,626
1973 2,288,235.34 1,302,025 2,110,845 520,626 24.25 21,469
1974 2,980,323.69 1,660,151 2,691,439 735,933 24.75 29,735
1975 3,027,272.23 1,650,027 2,675,026 806,337 25.25 31,934
1976 3,169,814.94 1,689,736 2,739,403 905,884 25.75 35,180
1977 4,080,372.01 2,126,233 3,447,052 1,245,376 26.25 47,443
1978 4,312,205.46 2,195,415 3,559,210 1,399,826 26.75 52,330
1979 4,817,592.59 2,394,987 3,882,757 1,657,474 27.25 60,825
1980 6,782,864.72 3,290,788 5,335,030 2,465,264 27.75 88,838
1981 5,975,220.84 2,827,349 4,583,702 2,287,802 28.25 80,984
1982 5,014,811.24 2,312,811 3,749,533 2,017,500 28.75 70,174
1983 5,511,153.40 2,475,682 4,013,579 2,324,247 29.25 79,461
1984 6,853,773.05 2,996,754 4,858,342 3,023,497 29.75 101,630
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-150
IDAHO POWER COMPANY

ACCOUNT 368.00 LINE TRANSFORMERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 48-O1
NET SALVAGE PERCENT.. -15

1985 2,830,180.51 1,203,558 1,951,210 1,303,498 30.25 43,091
1986 4,435,182.10 1,833,003 2,971,667 2,128,792 30.75 69,229
1987 4,521,317.69 1,814,423 2,941,545 2,257,970 31.25 72,255
1988 5,117,681.66 1,992,421 3,230,116 2,655,218 31.75 83,629
1989 8,035,098.98 3,031,948 4,915,399 4,324,965 32.25 134,107
1990 8,045,787.04 2,939,661 4,765,783 4,486,872 32.75 137,004
1991 6,559,346.92 2,317,965 3,757,888 3,785,361 33.25 113,845
1992 8,474,040.58 2,893,139 4,690,361 5,054,786 33.75 149,771
1993 8,832,759.54 2,909,767 4,717,319 5,440,354 34.25 158,842
1994 11,132,440.97 3,533,949 5,729,243 7,073,064 34.75 203,541
1995 9,162,971.77 2,798,949 4,537,660 5,999,758 35.25 170,206
1996 10,672,915.26 3,132,410 5,078,268 7,195,585 35.75 201,275
1997 10,118,049.65 2,848,317 4,617,696 7,018,061 36.25 193,602
1998 7,835,696.27 2,112,010 3,423,994 5,587,057 36.75 152,029
1999 187,843.69 48,380 78,434 137,586 37.25 3,694
2000 3,722,397.16 914,113 1,481,961 2,798,796 37.75 74,140
2001 4,163,841.80 972,623 1,576,818 3,211,600 38.25 83,963
2002 5,765,698.44 1,277,774 2,071,529 4,559,024 38.75 117,652
2003 4,425,465.31 927,726 1,504,031 3,585,254 39.25 91,344
2004 18,739,683.60 3,704,123 6,005,130 15,545,506 39.75 391,082
2005 22,931,516.09 4,257,901 6,902,916 19,468,328 40.25 483,685
2006 23,615,260.00 4,101,876 6,649,968 20,507,581 40.75 503,254
2007 36,559,293.76 5,912,113 9,584,726 32,458,462 41.25 786,872
2008 31,847,572.12 4,768,903 7,731,353 28,893,355 41.75 692,056
2009 23,630,310.00 3,255,276 5,277,458 21,897,398 42.25 518,282
2010 16,302,928.36 2,050,696 3,324,591 15,423,777 42.75 360,790
2011 20,091,402.30 2,286,482 3,706,848 19,398,265 43.25 448,515
2012 22,923,086.23 2,334,052 3,783,969 22,577,580 43.75 516,059
2013 23,162,391.32 2,080,863 3,373,498 23,263,252 44.25 525,723
2014 27,104,440.13 2,110,528 3,421,591 27,748,515 44.75 620,079
2015 26,101,198.19 1,719,638 2,787,880 27,228,498 45.25 601,735
2016 28,044,251.23 1,511,922 2,451,130 29,799,759 45.75 651,361
2017 30,870,938.21 1,294,388 2,098,464 33,403,115 46.25 722,230
2018 34,348,784.17 1,028,609 1,667,583 37,833,519 46.75 809,273
2019 34,355,158.44 617,122 1,000,479 38,507,953 47.25 814,983
2020 36,966,609.51 221,485 359,072 42,152,529 47.75 882,775

647,632,804.29 116,979,768 189,443,677 555,334,048 13,336,672

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.6 2.06
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-151
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 55-R1
NET SALVAGE PERCENT.. -40

1955 33.54 34 47
1956 2.65 3 4
1957 216.38 213 303
1958 1,519.04 1,480 2,127
1959 4,828.24 4,649 6,760
1960 6,887.28 6,553 9,642
1961 10,782.88 10,136 15,096
1962 18,168.21 16,866 25,435
1963 23,301.16 21,352 32,622
1964 29,786.39 26,931 41,701
1965 45,452.15 40,540 63,633
1966 62,373.36 54,870 87,323
1967 78,587.55 68,153 110,023
1968 108,027.40 92,310 151,238
1969 172,563.15 145,216 241,588
1970 250,775.16 207,779 351,085
1971 360,272.88 293,732 504,382
1972 486,050.40 389,848 680,471
1973 601,099.18 474,014 832,678 8,861 24.02 369
1974 203,289.80 157,515 276,699 7,907 24.56 322
1975 1,171,233.92 891,421 1,565,917 73,810 25.10 2,941
1976 803,415.50 600,229 1,054,394 70,388 25.65 2,744
1977 852,755.59 625,152 1,098,175 95,683 26.20 3,652
1978 975,042.98 700,644 1,230,788 134,272 26.77 5,016
1979 1,168,402.69 822,936 1,445,612 190,152 27.33 6,958
1980 1,577,708.43 1,087,940 1,911,132 297,660 27.91 10,665
1981 572,515.62 386,334 678,655 122,867 28.49 4,313
1982 852,370.56 562,590 988,275 205,044 29.07 7,053
1983 926,013.22 597,066 1,048,837 247,582 29.67 8,345
1984 981,321.52 617,738 1,085,151 288,699 30.27 9,537
1985 994,051.99 610,569 1,072,558 319,115 30.87 10,337
1986 1,041,392.00 623,477 1,095,232 362,717 31.48 11,522
1987 839,330.14 489,249 859,440 315,622 32.10 9,832
1988 1,109,291.70 629,108 1,105,124 447,884 32.72 13,688
1989 1,065,752.67 587,601 1,032,211 459,843 33.34 13,793
1990 318,999.37 170,762 299,969 146,630 33.97 4,316
1991 1,555,960.15 807,578 1,418,634 759,710 34.61 21,951
1992 1,102,834.42 554,424 973,930 570,038 35.25 16,171
1993 1,815,420.17 882,617 1,550,451 991,137 35.90 27,608
1994 2,133,014.67 1,001,728 1,759,688 1,226,533 36.55 33,558
1995 1,835,571.33 831,690 1,460,990 1,108,810 37.20 29,807
1996 1,723,162.57 751,809 1,320,667 1,091,761 37.86 28,837
1997 811,670.10 340,492 598,126 538,212 38.52 13,972
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-152
IDAHO POWER COMPANY

ACCOUNT 369.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 55-R1
NET SALVAGE PERCENT.. -40

1999 2,876,414.28 1,108,507 1,947,262 2,079,718 39.86 52,176
2000 885,637.36 326,203 573,025 666,867 40.53 16,454
2001 2,548,728.19 894,660 1,571,607 1,996,612 41.21 48,450
2002 2,540,802.32 848,552 1,490,611 2,066,512 41.88 49,344
2003 1,906,306.64 603,155 1,059,534 1,609,295 42.57 37,804
2004 2,189,585.73 654,896 1,150,425 1,914,995 43.25 44,277
2005 2,431,614.07 684,563 1,202,539 2,201,721 43.94 50,107
2006 2,791,075.54 736,760 1,294,231 2,613,275 44.63 58,554
2007 2,963,271.51 730,150 1,282,620 2,865,960 45.32 63,238
2008 2,065,669.49 472,687 830,347 2,061,590 46.01 44,807
2009 1,174,364.64 247,817 435,328 1,208,782 46.71 25,878
2010 539,144.85 104,163 182,978 571,825 47.41 12,061
2011 209,097.49 36,618 64,325 228,411 48.12 4,747
2012 212,573.16 33,385 58,646 238,956 48.83 4,894
2013 536,548.79 74,568 130,990 620,178 49.54 12,519
2014 866,810.55 104,801 184,099 1,029,436 50.25 20,486
2015 1,141,413.02 117,084 205,676 1,392,302 50.97 27,316
2016 1,426,922.44 119,861 210,554 1,787,137 51.70 34,567
2017 1,675,142.78 110,013 193,255 2,151,945 52.42 41,052
2018 1,598,817.51 75,298 132,273 2,106,072 53.15 39,625
2019 1,712,988.49 48,395 85,013 2,313,171 53.89 42,924
2020 1,827,856.25 17,222 30,253 2,528,746 54.63 46,289

64,812,033.21 25,334,706 44,402,404 46,334,442 1,074,876

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.1 1.66
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-153
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 27-O1
NET SALVAGE PERCENT.. -5

1968 1,473.24 1,504 1,547
1969 7,628.16 7,639 8,010
1970 16,098.10 15,808 16,903
1971 21,784.44 20,968 22,874
1972 40,968.14 38,635 43,017
1973 52,098.42 48,119 54,703
1974 69,311.21 62,669 71,555 1,222 3.75 326
1975 78,612.31 69,550 79,411 3,132 4.25 737
1976 94,393.93 81,677 93,258 5,856 4.75 1,233
1977 146,880.90 124,237 141,852 12,373 5.25 2,357
1978 154,782.54 127,911 146,047 16,475 5.75 2,865
1979 156,368.51 126,181 144,072 20,115 6.25 3,218
1980 978,541.74 770,602 879,864 147,605 6.75 21,867
1981 148,924.71 114,382 130,600 25,771 7.25 3,555
1982 87,592.17 65,572 74,869 17,103 7.75 2,207
1983 149,928.40 109,322 124,822 32,603 8.25 3,952
1984 163,333.47 115,922 132,358 39,142 8.75 4,473
1985 50,009.74 34,521 39,416 13,094 9.25 1,416
1986 117,370.07 78,736 89,900 33,339 9.75 3,419
1987 120,247.04 78,328 89,434 36,825 10.25 3,593
1988 129,484.30 81,827 93,429 42,530 10.75 3,956
1989 138,564.67 84,870 96,903 48,590 11.25 4,319
1990 262,331.72 155,576 177,635 97,813 11.75 8,325
1991 320,297.40 183,727 209,777 126,535 12.25 10,329
1992 329,431.76 182,561 208,446 137,457 12.75 10,781
1993 367,452.48 196,485 224,344 161,481 13.25 12,187
1994 451,817.85 232,811 265,821 208,588 13.75 15,170
1995 459,039.54 227,606 259,878 222,114 14.25 15,587
1996 572,542.89 272,751 311,424 289,746 14.75 19,644
1997 397,135.11 181,471 207,201 209,791 15.25 13,757
1998 603,105.54 263,861 301,273 331,988 15.75 21,079
1999 11,711.86 4,896 5,590 6,707 16.25 413
2000 330,055.45 131,564 150,218 196,340 16.75 11,722
2001 304,965.43 115,632 132,027 188,187 17.25 10,909
2002 480,209.60 172,741 197,233 306,987 17.75 17,295
2003 311,036.92 105,838 120,845 205,744 18.25 11,274
2004 417,024.60 133,797 152,768 285,108 18.75 15,206
2005 963,359.78 290,349 331,517 680,011 19.25 35,325
2006 1,137,665.50 320,760 366,240 828,309 19.75 41,940
2007 718,903.34 188,712 215,469 539,380 20.25 26,636
2008 313,114.79 76,104 86,894 241,877 20.75 11,657
2010 90,538.52 18,485 21,106 73,959 21.75 3,400
2011 641,862.81 118,569 135,380 538,576 22.25 24,206
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-154
IDAHO POWER COMPANY

ACCOUNT 370.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 27-O1
NET SALVAGE PERCENT.. -5

2012 689,858.52 114,020 130,187 594,164 22.75 26,117
2013 310,308.67 45,254 51,670 274,154 23.25 11,792
2014 519,772.84 65,693 75,007 470,754 23.75 19,821
2015 632,372.38 67,627 77,216 586,775 24.25 24,197
2016 624,658.36 54,655 62,404 593,487 24.75 23,979
2017 655,603.60 44,614 50,940 637,444 25.25 25,245
2018 1,136,459.09 55,249 63,083 1,130,199 25.75 43,891
2019 1,120,385.55 32,681 37,315 1,139,090 26.25 43,394
2020 1,096,948.24 10,666 12,178 1,139,618 26.75 42,603

19,194,366.35 6,323,735 7,215,930 12,938,155 661,374

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.6 3.45
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-155
IDAHO POWER COMPANY

ACCOUNT 370.10 METERS - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 18-R1
NET SALVAGE PERCENT.. 0

2004 3,630,191.25 2,145,842 2,435,559 1,194,632 7.36 162,314
2005 8,914.89 5,007 5,683 3,232 7.89 410
2006 1,023.94 544 617 407 8.43 48
2007 196,880.71 98,551 111,857 85,024 8.99 9,458
2008 47,887.58 22,427 25,455 22,433 9.57 2,344
2009 15,199,513.93 6,611,789 7,504,468 7,695,046 10.17 756,642
2010 14,733,116.70 5,901,497 6,698,277 8,034,840 10.79 744,656
2011 13,090,319.45 4,777,967 5,423,055 7,667,264 11.43 670,802
2012 1,456,281.09 479,757 544,531 911,750 12.07 75,539
2013 77,358.67 22,649 25,707 51,652 12.73 4,058
2014 6,228,778.38 1,588,338 1,802,784 4,425,994 13.41 330,052
2015 3,166,109.16 687,742 780,596 2,385,513 14.09 169,305
2016 4,104,771.64 736,560 836,005 3,268,767 14.77 221,311
2017 4,208,345.94 591,525 671,389 3,536,957 15.47 228,633
2018 4,376,866.68 442,545 502,295 3,874,572 16.18 239,467
2019 6,600,034.70 403,328 457,783 6,142,252 16.90 363,447
2020 8,555,688.47 175,905 199,654 8,356,034 17.63 473,967

85,682,083.18 24,691,973 28,025,715 57,656,368 4,452,453

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.9 5.20
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-156
IDAHO POWER COMPANY

ACCOUNT 371.20 INSTALLATIONS ON CUSTOMERS' PREMISES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 23-R1
NET SALVAGE PERCENT.. -10

1992 1,886.22 1,534 1,746 329 5.99 55
1993 816,591.91 648,304 738,049 160,202 6.40 25,032
1994 77,386.20 59,846 68,131 16,994 6.83 2,488
1995 63,206.61 47,520 54,098 15,429 7.28 2,119
1996 38,015.55 27,763 31,606 10,211 7.73 1,321
1997 135,884.59 96,117 109,423 40,050 8.21 4,878
2000 17,504.94 11,126 12,666 6,589 9.71 679
2001 89,543.26 54,644 62,208 36,290 10.24 3,544
2002 89,780.97 52,428 59,686 39,073 10.79 3,621
2003 23,917.33 13,326 15,171 11,138 11.35 981
2004 79,644.78 42,205 48,047 39,562 11.92 3,319
2005 91,631.15 45,971 52,335 48,459 12.51 3,874
2006 81,880.47 38,691 44,047 46,022 13.12 3,508
2007 159,855.64 70,795 80,595 95,246 13.74 6,932
2008 111,791.55 46,141 52,528 70,443 14.37 4,902
2009 153,982.99 58,841 66,987 102,394 15.01 6,822
2010 181,263.93 63,631 72,440 126,950 15.66 8,107
2011 76,213.86 24,312 27,678 56,157 16.33 3,439
2012 101,843.78 29,225 33,271 78,757 17.00 4,633
2013 85,731.62 21,813 24,832 69,473 17.68 3,929
2014 93,924.28 20,843 23,728 79,589 18.36 4,335
2015 113,985.30 21,533 24,514 100,870 19.05 5,295
2016 113,240.22 17,601 20,037 104,527 19.75 5,293
2017 85,774.19 10,419 11,861 82,491 20.46 4,032
2018 117,783.33 10,309 11,736 117,826 21.17 5,566
2019 87,892.26 4,624 5,264 91,417 21.90 4,174
2020 914,355.50 16,183 18,424 987,367 22.63 43,631

4,004,512.43 1,555,745 1,771,108 2,633,856 166,509

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.8 4.16
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-157
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 37-R1
NET SALVAGE PERCENT.. -35

1954 181.09 227 244
1955 654.22 815 883
1956 801.86 990 1,073 10 3.17 3
1957 1,259.21 1,541 1,671 29 3.47 8
1958 2,093.31 2,538 2,751 75 3.77 20
1959 3,127.32 3,757 4,073 149 4.07 37
1960 4,572.33 5,442 5,899 274 4.38 63
1961 7,911.58 9,327 10,111 570 4.69 122
1962 4,165.70 4,862 5,271 353 5.01 70
1963 7,640.15 8,826 9,568 746 5.34 140
1964 8,791.33 10,050 10,895 973 5.67 172
1965 12,744.46 14,410 15,621 1,584 6.01 264
1966 17,169.71 19,201 20,815 2,364 6.35 372
1967 15,315.33 16,926 18,349 2,327 6.71 347
1968 15,628.94 17,067 18,501 2,598 7.07 367
1969 20,297.74 21,899 23,739 3,663 7.43 493
1970 14,785.90 15,753 17,077 2,884 7.80 370
1971 27,406.56 28,819 31,241 5,758 8.18 704
1972 30,153.20 31,278 33,907 6,800 8.57 793
1973 34,326.94 35,119 38,071 8,270 8.96 923
1974 48,206.95 48,616 52,702 12,377 9.36 1,322
1975 54,141.31 53,791 58,312 14,779 9.77 1,513
1976 49,591.84 48,511 52,588 14,361 10.19 1,409
1977 64,586.44 62,165 67,390 19,802 10.62 1,865
1978 72,681.07 68,816 74,599 23,520 11.05 2,129
1979 41,135.11 38,287 41,505 14,027 11.49 1,221
1980 42,775.29 39,112 42,399 15,348 11.94 1,285
1981 14,315.64 12,849 13,929 5,397 12.40 435
1982 19,064.60 16,785 18,196 7,541 12.87 586
1983 77,168.47 66,589 72,185 31,992 13.35 2,396
1984 321,628.53 271,904 294,755 139,444 13.83 10,083
1985 313,240.84 259,096 280,871 142,004 14.33 9,910
1986 504,263.55 407,902 442,183 238,573 14.83 16,087
1987 125,919.80 99,469 107,829 62,163 15.35 4,050
1988 35,130.53 27,084 29,360 18,066 15.87 1,138
1989 40,541.95 30,472 33,033 21,699 16.40 1,323
1990 5,643.67 4,131 4,478 3,141 16.94 185
1991 9,402.92 6,690 7,252 5,442 17.50 311
1992 55,502.74 38,355 41,578 33,351 18.06 1,847
1993 125,380.73 84,038 91,101 78,163 18.63 4,196
1994 75,443.81 48,970 53,086 48,763 19.21 2,538
1995 87,862.73 55,139 59,773 58,842 19.80 2,972
1996 96,146.58 58,269 63,166 66,632 20.39 3,268
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-158
IDAHO POWER COMPANY

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 37-R1
NET SALVAGE PERCENT.. -35

1997 97,678.47 57,023 61,815 70,051 21.00 3,336
1998 6,797.73 3,817 4,138 5,039 21.61 233
2000 46,622.72 24,036 26,056 36,885 22.87 1,613
2001 145,293.44 71,566 77,581 118,565 23.50 5,045
2002 115,695.38 54,244 58,803 97,386 24.15 4,033
2003 7,159.53 3,187 3,455 6,210 24.80 250
2004 93,254.42 39,265 42,565 83,328 25.46 3,273
2005 83,211.62 33,032 35,808 76,528 26.12 2,930
2006 115,253.48 42,936 46,544 109,048 26.79 4,070
2007 173,644.33 60,443 65,523 168,897 27.46 6,151
2008 83,358.03 26,947 29,212 83,321 28.14 2,961
2009 130,880.55 39,062 42,345 134,344 28.82 4,661
2010 133,933.23 36,601 39,677 141,133 29.51 4,783
2011 55,784.78 13,840 15,003 60,306 30.20 1,997
2012 31,689.73 7,065 7,659 35,122 30.89 1,137
2013 51,644.72 10,195 11,052 58,668 31.59 1,857
2014 67,776.68 11,648 12,627 78,872 32.29 2,443
2015 73,756.93 10,765 11,670 87,902 33.00 2,664
2016 68,867.93 8,242 8,934 84,038 33.72 2,492
2017 76,650.36 7,160 7,762 95,716 34.44 2,779
2018 98,034.31 6,582 7,135 125,211 35.16 3,561
2019 95,725.44 3,877 4,203 125,026 35.89 3,484
2020 487,005.08 6,575 7,127 650,330 36.63 17,754

4,848,520.87 2,673,995 2,898,724 3,646,779 160,844

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.7 3.32
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-159
IDAHO POWER COMPANY

ACCOUNT 390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

INTERIM SURVIVOR CURVE.. IOWA 75-S0.5
PROBABLE RETIREMENT YEAR.. 6-2056
NET SALVAGE PERCENT.. -10

1991 20,099,620.04 10,223,471 9,849,803 12,259,779 30.10 407,302
1992 488,555.79 243,958 235,041 302,370 30.24 9,999
1993 21,338.80 10,455 10,073 13,400 30.37 441
1994 186,524.00 89,531 86,259 118,917 30.51 3,898
1995 2,879.03 1,352 1,303 1,864 30.65 61
1996 30,315.95 13,919 13,410 19,938 30.78 648
1997 175,181.62 78,490 75,621 117,079 30.92 3,787
1998 102,690.47 44,833 43,194 69,766 31.06 2,246
1999 109,016.93 46,321 44,628 75,291 31.19 2,414
2000 21,331.74 8,802 8,480 14,985 31.32 478
2001 95,692.48 38,254 36,856 68,406 31.46 2,174
2002 28,145.26 10,881 10,483 20,477 31.59 648
2003 477,255.34 177,984 171,479 353,502 31.72 11,144
2004 782,849.94 280,790 270,527 590,608 31.85 18,543
2005 449,703.49 154,610 148,959 345,715 31.98 10,810
2006 93,845.01 30,809 29,683 73,547 32.11 2,290
2007 659,758.05 205,898 198,372 527,362 32.24 16,357
2008 124,780.25 36,828 35,482 101,776 32.37 3,144
2009 255,257.73 70,859 68,269 212,515 32.50 6,539
2010 296,914.92 76,906 74,095 252,511 32.63 7,739
2011 625,009.06 149,843 144,366 543,144 32.76 16,579
2012 479,447.93 105,273 101,425 425,968 32.88 12,955
2013 1,042,101.56 206,657 199,104 947,208 33.01 28,695
2014 664,643.62 117,094 112,814 618,294 33.14 18,657
2015 1,603,100.00 245,132 236,173 1,527,237 33.26 45,918
2016 1,498,774.04 191,952 184,937 1,463,714 33.39 43,837
2017 287,677.67 29,461 28,384 288,061 33.51 8,596
2018 1,824,964.04 137,350 132,330 1,875,130 33.63 55,758
2019 1,228,252.56 56,745 54,671 1,296,407 33.76 38,401
2020 922,111.07 14,748 14,209 1,000,113 33.88 29,519

34,677,738.39 13,099,206 12,620,430 25,525,082 809,577

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.5 2.33
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-160
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, 2020

BOISE CENTER WEST
INTERIM SURVIVOR CURVE.. IOWA 65-S0.5
PROBABLE RETIREMENT YEAR.. 6-2067
NET SALVAGE PERCENT.. -10

2012 7,114,266.42 1,318,786 1,347,587 6,478,106 39.67 163,300
2013 6,205,165.18 1,033,681 1,056,256 5,769,426 39.95 144,416
2014 65,477.79 9,647 9,858 62,168 40.22 1,546
2015 934,704.70 118,785 121,379 906,796 40.50 22,390
2016 552,217.47 58,685 59,967 547,473 40.77 13,428
2017 283,646.87 23,938 24,461 287,551 41.04 7,007
2018 8,277.62 512 523 8,582 41.31 208
2019 111,387.84 4,210 4,302 118,225 41.59 2,843
2020 18,233.81 237 242 19,815 41.86 473

15,293,377.70 2,568,481 2,624,574 14,198,141 355,611

BOISE OPERATIONS CENTER
INTERIM SURVIVOR CURVE.. IOWA 65-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -10

1969 1,744.37 1,185 1,211 708 23.29 30
1978 9,250.32 5,801 5,928 4,248 24.97 170
1981 21,505.81 13,056 13,341 10,315 25.51 404
1982 36,530.71 21,926 22,405 17,779 25.68 692
1983 101,348.43 60,094 61,406 50,077 25.86 1,936
1984 36,218.68 21,212 21,675 18,165 26.03 698
1985 214,338.77 123,906 126,612 109,161 26.20 4,166
1986 36,170.14 20,631 21,082 18,706 26.37 709
1987 3,091.24 1,738 1,776 1,624 26.54 61
1988 5,052.93 2,800 2,861 2,697 26.71 101
1989 34,489.70 18,813 19,224 18,715 26.88 696
1990 36,266.84 19,471 19,896 19,997 27.04 740
1991 129,759.45 68,474 69,969 72,766 27.21 2,674
1993 2,332.94 1,186 1,212 1,354 27.54 49
1994 11,676.01 5,822 5,949 6,894 27.70 249
1995 21,860.57 10,675 10,908 13,138 27.86 472
1996 12,351.24 5,896 6,025 7,562 28.03 270
1997 85,727.66 39,971 40,844 53,456 28.19 1,896
1998 9,583.47 4,357 4,452 6,090 28.35 215
1999 1,023,149.20 452,921 462,812 662,652 28.51 23,243
2000 73,629.68 31,671 32,363 48,630 28.67 1,696
2001 1,983,973.49 828,013 846,096 1,336,275 28.82 46,366
2002 3,295.24 1,331 1,360 2,265 28.98 78
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-161
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, 2020

BOISE OPERATIONS CENTER
INTERIM SURVIVOR CURVE.. IOWA 65-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -10

2004 8,803.63 3,303 3,375 6,309 29.29 215
2005 57,917.33 20,843 21,298 42,411 29.45 1,440
2006 107,124.93 36,854 37,659 80,179 29.60 2,709
2007 825,424.49 270,075 275,973 631,994 29.76 21,236
2008 438,249.99 135,801 138,767 343,308 29.91 11,478
2009 31,186.39 9,098 9,297 25,008 30.06 832
2010 97,454.21 26,553 27,133 80,067 30.22 2,649
2011 2,633,836.67 664,564 679,077 2,218,143 30.37 73,037
2013 152,920.48 32,018 32,717 135,495 30.67 4,418
2014 13,326.17 2,485 2,539 12,120 30.81 393
2015 530,982.55 85,924 87,800 496,280 30.96 16,030
2016 235,126.85 31,983 32,681 225,958 31.11 7,263
2017 476,061.68 51,780 52,911 470,757 31.26 15,059
2018 364,282.95 29,224 29,862 370,849 31.40 11,810
2019 774,703.08 38,186 39,020 813,153 31.55 25,773

10,640,748.29 3,199,641 3,269,518 8,435,305 281,953

BOISE MECHANICAL AND ENVIRONMENTAL CENTER
INTERIM SURVIVOR CURVE.. IOWA 65-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -10

1946 1,700.68 1,344 1,373 497 18.17 27
1947 1,186.96 932 952 353 18.43 19
1949 3,414.44 2,650 2,708 1,048 18.93 55
1950 1,040.07 802 820 325 19.18 17
1957 60.48 45 46 21 20.80 1
1973 1,622.85 1,067 1,090 695 24.06 29
1979 229.52 142 145 107 25.15 4
1980 414.40 254 260 196 25.33 8
1981 170,627.08 103,588 105,850 81,840 25.51 3,208
1982 191,004.25 114,644 117,148 92,957 25.68 3,620
1983 318,787.16 189,023 193,151 157,515 25.86 6,091
1984 12,564.60 7,359 7,520 6,301 26.03 242
1985 158,211.27 91,459 93,456 80,576 26.20 3,075
1986 324,240.40 184,941 188,980 167,684 26.37 6,359
1987 39,328.43 22,116 22,599 20,662 26.54 779
1988 99,381.80 55,067 56,270 53,050 26.71 1,986
1989 7,474.96 4,077 4,166 4,056 26.88 151
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-162
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, 2020

BOISE MECHANICAL AND ENVIRONMENTAL CENTER
INTERIM SURVIVOR CURVE.. IOWA 65-S0.5
PROBABLE RETIREMENT YEAR.. 6-2054
NET SALVAGE PERCENT.. -10

1990 138,387.54 74,297 75,920 76,307 27.04 2,822
1991 176,165.91 92,963 94,993 98,789 27.21 3,631
1993 16,004.27 8,139 8,317 9,288 27.54 337
1994 25,960.38 12,945 13,228 15,329 27.70 553
1995 20,850.10 10,181 10,403 12,532 27.86 450
1996 13,450.13 6,421 6,561 8,234 28.03 294
1997 168,870.56 78,737 80,457 105,301 28.19 3,735
1998 7,712.29 3,506 3,583 4,901 28.35 173
1999 294,400.50 130,323 133,169 190,671 28.51 6,688
2000 116,755.08 50,221 51,318 77,113 28.67 2,690
2001 53,823.26 22,463 22,954 36,252 28.82 1,258
2002 140,379.00 56,688 57,926 96,491 28.98 3,330
2003 118,033.19 46,002 47,007 82,830 29.14 2,842
2004 64,636.64 24,249 24,779 46,322 29.29 1,581
2005 46,235.29 16,639 17,002 33,856 29.45 1,150
2006 122,204.09 42,041 42,959 91,465 29.60 3,090
2007 279,876.35 91,574 93,574 214,290 29.76 7,201
2008 138,504.20 42,918 43,855 108,499 29.91 3,628
2009 59,271.88 17,292 17,670 47,529 30.06 1,581
2010 212,280.70 57,840 59,103 174,406 30.22 5,771
2011 3,082,512.21 777,773 794,759 2,596,005 30.37 85,479
2012 244,085.76 56,478 57,711 210,783 30.52 6,906
2013 103,961.22 21,767 22,242 92,115 30.67 3,003
2014 170,889.19 31,870 32,566 155,412 30.81 5,044
2015 474,752.08 76,825 78,503 443,724 30.96 14,332
2016 120,291.03 16,363 16,720 115,600 31.11 3,716
2017 250,391.77 27,235 27,830 247,601 31.26 7,921
2018 1,487,135.20 119,302 121,907 1,513,941 31.40 48,215
2019 11,868.88 585 598 12,458 31.55 395
2020 1,301,682.94 21,793 22,269 1,409,582 31.70 44,466

10,792,660.99 2,814,940 2,876,416 8,995,511 297,953

OTHER STRUCTURES
SURVIVOR CURVE.. IOWA 65-S0.5
NET SALVAGE PERCENT.. -10

1919 49.26 46 47 7 9.72 1
1929 1,434.74 1,258 1,285 293 13.18 22
1937 110.10 91 93 28 16.06 2
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-163
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, 2020

OTHER STRUCTURES
SURVIVOR CURVE.. IOWA 65-S0.5
NET SALVAGE PERCENT.. -10

1939 87,505.64 71,362 72,920 23,336 16.81 1,388
1940 4,888.85 3,956 4,042 1,335 17.18 78
1942 118.03 94 96 34 17.94 2
1945 126.36 98 100 39 19.09 2
1947 1,353.58 1,034 1,057 432 19.88 22
1948 18.15 14 14 6 20.28
1949 441.63 331 338 148 20.68 7
1950 8,097.42 6,018 6,149 2,758 21.08 131
1951 78,187.54 57,585 58,843 27,164 21.48 1,265
1953 10,709.44 7,737 7,906 3,874 22.31 174
1954 110,050.36 78,742 80,462 40,594 22.72 1,787
1955 737.42 522 533 278 23.14 12
1956 15,753.59 11,045 11,286 6,043 23.57 256
1957 20,874.61 14,484 14,800 8,162 24.00 340
1958 105,033.04 72,112 73,687 41,849 24.43 1,713
1959 11,803.75 8,018 8,193 4,791 24.86 193
1960 38,275.45 25,715 26,277 15,826 25.30 626
1961 2,871.51 1,907 1,949 1,210 25.75 47
1962 48,776.74 32,027 32,726 20,928 26.20 799
1963 3,910.49 2,538 2,593 1,708 26.65 64
1964 277,864.34 178,219 182,111 123,540 27.10 4,559
1965 197,609.47 125,173 127,907 89,464 27.57 3,245
1966 63,386.09 39,657 40,523 29,202 28.03 1,042
1967 12,958.77 8,005 8,180 6,075 28.50 213
1968 40,829.03 24,888 25,432 19,480 28.98 672
1969 1,443.05 868 887 700 29.46 24
1970 1,970.65 1,169 1,195 973 29.95 32
1971 20,501.43 11,990 12,252 10,300 30.44 338
1972 3,975.49 2,291 2,341 2,032 30.94 66
1973 14,188.50 8,058 8,234 7,373 31.44 235
1974 235,390.39 131,655 134,530 124,399 31.95 3,894
1975 17,054.57 9,392 9,597 9,163 32.46 282
1976 215,090.45 116,554 119,099 117,500 32.98 3,563
1977 87,734.96 46,754 47,775 48,733 33.51 1,454
1978 359,249.17 188,225 192,336 202,838 34.04 5,959
1979 95,023.87 48,918 49,986 54,540 34.58 1,577
1980 701,046.87 354,375 362,114 409,037 35.13 11,644
1981 237,221.70 117,707 120,278 140,666 35.68 3,942
1982 906,962.82 441,424 451,064 546,595 36.24 15,083
1983 2,873,523.51 1,370,840 1,400,778 1,760,098 36.81 47,816
1984 547,972.33 256,129 261,723 341,047 37.38 9,124
1985 3,461,990.48 1,584,207 1,618,805 2,189,385 37.96 57,676
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-164
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, 2020

OTHER STRUCTURES
SURVIVOR CURVE.. IOWA 65-S0.5
NET SALVAGE PERCENT.. -10

1986 189,001.33 84,599 86,447 121,455 38.55 3,151
1987 65,552.08 28,676 29,302 42,805 39.15 1,093
1988 45,686.97 19,522 19,948 30,307 39.75 762
1989 69,774.79 29,083 29,718 47,034 40.37 1,165
1990 278,667.33 113,228 115,701 190,833 40.99 4,656
1991 258,103.14 102,121 104,351 179,562 41.62 4,314
1992 1,342,573.41 516,669 527,953 948,878 42.26 22,453
1993 211,912.33 79,255 80,986 152,118 42.90 3,546
1994 2,492,099.70 904,221 923,968 1,817,341 43.56 41,720
1995 124,706.54 43,854 44,812 92,365 44.22 2,089
1996 116,451.58 39,611 40,476 87,621 44.90 1,951
1997 1,138,306.92 374,101 382,271 869,867 45.58 19,084
1998 238,525.36 75,565 77,215 185,163 46.28 4,001
1999 1,653,102.53 504,119 515,128 1,303,284 46.98 27,741
2000 792,575.68 232,038 237,105 634,728 47.70 13,307
2001 1,369,927.64 384,385 392,780 1,114,141 48.42 23,010
2002 286,623.13 76,832 78,510 236,776 49.16 4,816
2003 17,645.65 4,506 4,604 14,806 49.91 297
2004 1,271,213.86 308,501 315,238 1,083,097 50.66 21,380
2005 3,068,569.11 704,688 720,078 2,655,348 51.43 51,630
2006 548,112.65 118,637 121,228 481,696 52.21 9,226
2007 3,246,897.25 658,815 673,203 2,898,384 53.01 54,676
2008 2,265,591.96 429,024 438,393 2,053,758 53.81 38,167
2009 4,405,860.35 773,202 790,088 4,056,358 54.63 74,251
2010 908,807.68 146,724 149,928 849,760 55.46 15,322
2011 1,656,018.90 243,824 249,149 1,572,472 56.30 27,930
2012 1,250,005.01 166,059 169,686 1,205,320 57.15 21,090
2013 1,376,064.73 162,538 166,088 1,347,584 58.02 23,226
2014 3,972,149.88 410,065 419,020 3,950,344 58.90 67,069
2015 4,118,176.02 362,399 370,313 4,159,680 59.80 69,560
2016 5,581,935.24 405,248 414,098 5,726,031 60.71 94,318
2017 1,650,554.59 94,139 96,195 1,719,415 61.63 27,899
2018 2,644,045.19 108,718 111,092 2,797,357 62.57 44,708
2019 4,090,427.12 101,778 104,001 4,395,469 63.53 69,187
2020 1,241,935.71 10,301 10,526 1,355,603 64.51 21,014

64,911,717.00 14,280,277 14,592,144 56,810,745 1,091,180

101,638,503.98 22,863,339 23,362,652 88,439,702 2,026,697

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.6 1.99
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-165
IDAHO POWER COMPANY

ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2001 357,589.37 348,650 346,536 11,053 0.50 11,053
2002 492,454.27 455,520 452,758 39,696 1.50 26,464
2003 202,294.49 177,008 175,935 26,359 2.50 10,544
2004 407,914.63 336,530 334,489 73,426 3.50 20,979
2005 729,475.74 565,344 561,916 167,560 4.50 37,236
2006 941,504.27 682,591 678,452 263,052 5.50 47,828
2007 1,344,188.78 907,327 901,825 442,364 6.50 68,056
2008 1,228,147.51 767,592 762,938 465,210 7.50 62,028
2009 956,460.42 549,965 546,630 409,830 8.50 48,215
2010 507,868.60 266,631 265,014 242,855 9.50 25,564
2011 402,665.81 191,266 190,106 212,560 10.50 20,244
2012 243,515.61 103,494 102,867 140,649 11.50 12,230
2013 1,488,220.32 558,083 554,699 933,521 12.50 74,682
2014 991,146.51 322,123 320,170 670,977 13.50 49,702
2015 524,381.66 144,205 143,331 381,051 14.50 26,279
2016 754,267.36 169,710 168,681 585,586 15.50 37,780
2017 842,269.63 147,397 146,503 695,767 16.50 42,168
2018 317,250.86 39,656 39,416 277,835 17.50 15,876
2019 379,816.82 28,486 28,313 351,504 18.50 19,000
2020 71,297.70 1,782 1,771 69,527 19.50 3,565

13,182,730.36 6,763,360 6,722,350 6,460,380 659,493

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.8 5.00
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-166
IDAHO POWER COMPANY

ACCOUNT 391.20 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2016 4,824,473.46 4,342,026 4,091,420 733,053 0.50 733,053
2017 4,240,099.45 2,968,070 2,796,764 1,443,335 1.50 962,223
2018 6,961,457.01 3,480,729 3,279,834 3,681,623 2.50 1,472,649
2019 6,073,679.85 1,822,104 1,716,939 4,356,741 3.50 1,244,783
2020 4,855,950.62 485,595 457,568 4,398,383 4.50 977,418

26,955,660.39 13,098,524 12,342,525 14,613,135 5,390,126

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.7 20.00
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-167
IDAHO POWER COMPANY

ACCOUNT 391.21 OFFICE FURNITURE AND EQUIPMENT - SERVERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 8-SQUARE
NET SALVAGE PERCENT.. 0

2013 4,870.79 4,566 4,564 307 0.50 307
2014 606,258.47 492,585 492,390 113,868 1.50 75,912
2015 138,664.12 95,332 95,294 43,370 2.50 17,348
2016 148,726.71 83,659 83,626 65,101 3.50 18,600
2017 23,003.55 10,064 10,060 12,944 4.50 2,876
2018 1,734,819.15 542,131 541,918 1,192,901 5.50 216,891
2020 630,389.48 39,399 39,383 591,006 7.50 78,801

3,286,732.27 1,267,736 1,267,235 2,019,497 410,735

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.9 12.50
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-168
IDAHO POWER COMPANY

ACCOUNT 392.10 TRANSPORTATION EQUIPMENT - AUTOMOBILES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 13-L2.5
NET SALVAGE PERCENT.. +15

2011 267,808.14 133,081 126,723 100,914 5.40 18,688
2012 165,175.05 77,111 73,427 66,972 5.86 11,429
2013 44,561.54 19,114 18,201 19,676 6.44 3,055
2014 69,030.07 26,585 25,315 33,361 7.11 4,692
2015 93,223.55 31,209 29,718 49,522 7.88 6,285
2017 41,447.26 9,187 8,748 26,482 9.61 2,756
2018 127,219.73 20,463 19,486 88,651 10.54 8,411
2020 113,304.11 3,704 3,527 92,781 12.50 7,422

921,769.45 320,454 305,145 478,359 62,738

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.6 6.81
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-169
IDAHO POWER COMPANY

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - AIRCRAFT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 16-S2
NET SALVAGE PERCENT.. +40

2002 1,759,899.54 848,046 1,055,940
2003 134,463.01 63,080 80,678
2004 55,385.14 25,214 33,231
2011 9,873.75 3,158 4,533 1,391 7.47 186
2013 425,281.62 112,433 161,369 93,800 8.95 10,480
2015 2,178,202.76 437,008 627,214 679,708 10.65 63,822

4,563,105.82 1,488,939 1,962,965 774,898 74,488

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.4 1.63
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-170
IDAHO POWER COMPANY

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - SMALL TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 13-L2.5
NET SALVAGE PERCENT.. +15

1997 174,232.43 122,465 128,160 19,938 2.25 8,861
1998 32,356.10 22,362 23,402 4,101 2.43 1,688
1999 9,657.40 6,548 6,853 1,356 2.63 516
2001 346,767.98 225,598 236,089 58,664 3.05 19,234
2002 105,894.26 67,230 70,357 19,653 3.29 5,974
2003 327,827.12 203,202 212,652 66,001 3.52 18,750
2004 253,240.80 152,997 160,112 55,143 3.76 14,666
2005 739,158.01 435,451 455,702 172,582 3.99 43,254
2006 655,095.91 376,930 394,459 162,373 4.20 38,660
2007 1,329,985.06 748,733 783,553 346,934 4.39 79,028
2008 1,062,060.13 584,703 611,895 290,856 4.58 63,506
2009 200,707.59 107,742 112,753 57,848 4.79 12,077
2010 786,782.00 408,976 427,995 240,770 5.05 47,677
2011 627,813.41 311,977 326,486 207,155 5.40 38,362
2012 1,742,928.12 813,678 851,518 629,971 5.86 107,504
2013 2,856,891.35 1,225,398 1,282,385 1,145,973 6.44 177,946
2014 2,422,267.26 932,859 976,242 1,082,685 7.11 152,276
2015 2,486,954.61 832,564 871,282 1,242,629 7.88 157,694
2016 2,392,791.10 669,612 700,752 1,333,120 8.72 152,881
2017 1,562,498.90 346,335 362,441 965,683 9.61 100,487
2018 2,677,124.69 430,603 450,628 1,824,928 10.54 173,143
2019 3,256,417.52 317,263 332,018 2,435,937 11.51 211,637
2020 3,190,784.30 104,310 109,161 2,603,006 12.50 208,240

29,240,236.05 9,447,536 9,886,895 14,967,306 1,834,061

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.2 6.27
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-171
IDAHO POWER COMPANY

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - MISCELLANEOUS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 13-L2.5
NET SALVAGE PERCENT.. +15

1999 6,847.59 4,643 2,922 2,898 2.63 1,102
2001 28,433.75 18,498 11,642 12,527 3.05 4,107
2004 7,398.20 4,470 2,813 3,475 3.76 924
2005 6,103.78 3,596 2,263 2,925 3.99 733
2007 5,210.17 2,933 1,846 2,583 4.39 588
2008 678.30 373 235 342 4.58 75
2009 18,209.36 9,775 6,152 9,326 4.79 1,947
2010 95,213.96 49,493 31,149 49,783 5.05 9,858
2011 58,524.47 29,082 18,303 31,443 5.40 5,823
2012 120,420.92 56,218 35,381 66,977 5.86 11,430
2013 114,537.61 49,128 30,919 66,438 6.44 10,316
2014 202,278.75 77,901 49,027 122,910 7.11 17,287
2015 102,915.79 34,453 21,683 65,795 7.88 8,350
2016 34,521.45 9,661 6,080 23,263 8.72 2,668
2017 422,401.60 93,627 58,924 300,117 9.61 31,230
2018 185,200.99 29,789 18,748 138,673 10.54 13,157
2019 293,637.37 28,608 18,004 231,588 11.51 20,121
2020 318,499.69 10,412 6,553 264,172 12.50 21,134

2,021,033.75 512,660 322,644 1,395,235 160,850

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.7 7.96
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-172
IDAHO POWER COMPANY

ACCOUNT 392.60 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (HYD)

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-S1
NET SALVAGE PERCENT.. +15

1992 149,032.19 105,649 84,167 42,510 3.32 12,804
1995 90,374.12 60,187 47,949 28,869 4.33 6,667
1997 293,873.39 186,720 148,753 101,039 5.05 20,008
1998 328,548.53 203,585 162,189 117,077 5.42 21,601
1999 103,389.05 62,351 49,673 38,208 5.81 6,576
2000 127,551.13 74,755 59,555 48,863 6.21 7,868
2001 240,370.88 136,585 108,812 95,503 6.63 14,405
2002 1,359,729.91 747,783 595,731 560,039 7.06 79,326
2003 495,110.51 262,817 209,376 211,468 7.51 28,158
2004 567,067.29 289,686 230,782 251,225 7.98 31,482
2005 470,261.70 230,440 183,583 216,139 8.47 25,518
2006 1,495,010.08 700,188 557,813 712,946 8.98 79,393
2007 3,136,012.71 1,398,113 1,113,824 1,551,787 9.51 163,174
2008 2,639,125.20 1,113,777 887,304 1,355,952 10.07 134,653
2009 577,373.18 229,188 182,585 308,182 10.66 28,910
2010 1,546,583.88 573,164 456,618 857,978 11.28 76,062
2011 354,159.41 121,468 96,769 204,266 11.93 17,122
2012 2,632,255.44 826,726 658,622 1,578,795 12.61 125,202
2013 1,563,468.44 442,540 352,555 976,393 13.34 73,193
2014 3,511,681.50 880,554 701,504 2,283,425 14.10 161,945
2015 1,886,111.41 408,815 325,688 1,277,507 14.90 85,739
2016 6,569,643.25 1,189,434 947,578 4,636,619 15.74 294,576
2017 5,576,547.94 798,701 636,295 4,103,771 16.63 246,769
2018 5,431,249.07 565,529 450,536 4,166,026 17.55 237,380
2019 3,118,870.96 197,503 157,343 2,493,697 18.51 134,722
2020 13,759,096.18 292,381 232,929 11,462,303 19.50 587,810

58,022,497.35 12,098,639 9,638,533 39,680,590 2,701,063

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.7 4.66
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-173
IDAHO POWER COMPANY

ACCOUNT 392.70 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (NON-HYD)

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-S1
NET SALVAGE PERCENT.. +15

1961 1,281.30 1,089 1,089
1973 15,000.00 12,750 12,750
1978 53,171.87 45,196 45,196
1981 15,000.00 12,661 11,690 1,060 0.14 1,060
1986 39,899.40 31,371 28,965 4,949 1.50 3,299
1987 5,100.00 3,947 3,644 691 1.79 386
1989 14,999.99 11,233 10,371 2,379 2.38 1,000
1990 134,798.73 99,168 91,562 23,017 2.69 8,557
1991 441,119.75 318,709 294,263 80,689 3.00 26,896
1992 148,722.25 105,429 97,342 29,072 3.32 8,757
1993 83,909.40 58,342 53,867 17,456 3.64 4,796
1994 96,884.55 65,964 60,904 21,448 3.98 5,389
1995 64,071.71 42,670 39,397 15,064 4.33 3,479
1996 328,237.30 213,715 197,323 81,679 4.68 17,453
1997 5,113.89 3,249 3,000 1,347 5.05 267
1998 87,562.82 54,258 50,096 24,332 5.42 4,489
1999 988.76 596 550 290 5.81 50
2000 397,068.12 232,712 214,862 122,646 6.21 19,750
2001 236,907.79 134,617 124,292 77,080 6.63 11,626
2002 195,620.99 107,582 99,330 66,948 7.06 9,483
2003 116,006.47 61,579 56,856 41,749 7.51 5,559
2004 638,047.57 325,947 300,946 241,394 7.98 30,250
2005 73,966.81 36,246 33,466 29,406 8.47 3,472
2006 387,235.11 181,362 167,451 161,699 8.98 18,007
2007 476,073.29 212,245 195,965 208,697 9.51 21,945
2008 227,238.08 95,900 88,544 104,608 10.07 10,388
2010 486,604.92 180,336 166,504 247,110 11.28 21,907
2011 389,280.78 133,514 123,273 207,616 11.93 17,403
2012 424,359.02 133,281 123,058 237,647 12.61 18,846
2013 398,384.81 112,763 104,114 234,513 13.34 17,580
2014 262,666.72 65,864 60,812 162,455 14.10 11,522
2015 695,718.73 150,797 139,231 452,130 14.90 30,344
2016 83,201.06 15,064 13,909 56,812 15.74 3,609
2017 876,818.82 125,582 115,949 629,347 16.63 37,844
2018 1,103,717.22 114,925 106,110 832,050 17.55 47,410
2019 653,993.79 41,414 38,238 517,657 18.51 27,966
2020 1,339,036.33 28,455 26,272 1,111,909 19.50 57,021

10,997,808.15 3,570,532 3,301,191 6,046,946 507,810

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.9 4.62
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-174
IDAHO POWER COMPANY

ACCOUNT 392.90 TRANSPORTATION EQUIPMENT - TRAILERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 32-S1.5
NET SALVAGE PERCENT.. +15

1949 1,498.37 1,274 1,274
1951 7,373.33 6,267 6,267
1957 8,200.00 6,937 6,191 779 0.15 779
1963 18,541.81 14,928 13,322 2,439 1.69 1,443
1966 914.78 718 641 137 2.45 56
1967 3,785.95 2,947 2,630 588 2.70 218
1969 12,880.00 9,850 8,790 2,158 3.21 672
1970 2,288.06 1,734 1,547 398 3.47 115
1971 16,378.83 12,304 10,980 2,942 3.72 791
1974 20,794.71 15,184 13,550 4,126 4.51 915
1975 50,676.11 36,627 32,686 10,389 4.79 2,169
1981 2,763.39 1,869 1,668 681 6.54 104
1982 9,924.87 6,628 5,915 2,521 6.86 367
1983 16,203.79 10,679 9,530 4,243 7.19 590
1984 140,935.49 91,606 81,749 38,046 7.53 5,053
1985 18,559.42 11,891 10,612 5,164 7.88 655
1986 611.18 386 344 176 8.24 21
1987 19,200.98 11,930 10,646 5,675 8.61 659
1988 45,939.33 28,066 25,046 14,002 9.00 1,556
1989 21,272.80 12,776 11,401 6,681 9.39 712
1990 37,976.80 22,394 19,984 12,296 9.80 1,255
1991 34,151.70 19,749 17,624 11,405 10.23 1,115
1992 378,922.94 214,689 191,589 130,495 10.67 12,230
1993 33,558.51 18,604 16,602 11,923 11.13 1,071
1994 71,811.39 38,913 34,726 26,314 11.60 2,268
1995 48,928.30 25,876 23,092 18,497 12.09 1,530
1996 12,025.58 6,197 5,530 4,692 12.60 372
1997 127,978.65 64,114 57,216 51,566 13.14 3,924
1998 26,174.68 12,730 11,360 10,888 13.69 795
1999 54,565.62 25,713 22,946 23,435 14.26 1,643
2000 126,654.21 57,697 51,489 56,167 14.85 3,782
2001 142,626.20 62,624 55,886 65,346 15.47 4,224
2002 183,733.98 77,550 69,206 86,968 16.11 5,398
2003 38,342.07 15,511 13,842 18,749 16.77 1,118
2004 56,038.43 21,643 19,314 28,319 17.46 1,622
2005 309,744.15 113,788 101,545 161,738 18.17 8,901
2006 265,944.42 92,469 82,520 143,533 18.91 7,590
2007 351,247.08 115,038 102,660 195,900 19.67 9,959
2008 40,307.61 12,355 11,026 23,235 20.46 1,136
2009 75,154.88 21,420 19,115 44,767 21.27 2,105
2010 36,998.30 9,719 8,673 22,776 22.11 1,030
2011 412,091.59 98,953 88,306 261,972 22.96 11,410
2012 182,317.82 39,517 35,265 119,705 23.84 5,021
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-175
IDAHO POWER COMPANY

ACCOUNT 392.90 TRANSPORTATION EQUIPMENT - TRAILERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 32-S1.5
NET SALVAGE PERCENT.. +15

2013 295,252.39 56,859 50,741 200,224 24.75 8,090
2014 148,054.67 24,894 22,216 103,630 25.67 4,037
2015 409,947.29 58,694 52,379 296,076 26.61 11,126
2016 140,873.94 16,614 14,826 104,917 27.56 3,807
2017 422,444.35 38,938 34,749 324,329 28.53 11,368
2018 646,050.65 42,729 38,132 511,011 29.51 17,317
2019 876,783.31 34,938 31,179 714,087 30.50 23,413
2020 1,122,415.49 14,902 13,298 940,755 31.50 29,865

7,527,860.20 1,760,432 1,571,825 4,826,856 215,397

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.4 2.86
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-176
IDAHO POWER COMPANY

ACCOUNT 393.00 STORES EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 25-SQUARE
NET SALVAGE PERCENT.. 0

1996 44,523.81 43,633 43,427 1,097 0.50 1,097
1997 26,913.60 25,299 25,179 1,735 1.50 1,157
1998 56,645.88 50,981 50,740 5,906 2.50 2,362
1999 4,640.77 3,991 3,972 669 3.50 191
2000 31,338.69 25,698 25,577 5,762 4.50 1,280
2001 33,635.12 26,235 26,111 7,524 5.50 1,368
2002 52,588.84 38,916 38,732 13,857 6.50 2,132
2003 32,043.92 22,431 22,325 9,719 7.50 1,296
2004 42,657.25 28,154 28,021 14,636 8.50 1,722
2005 26,202.34 16,245 16,168 10,034 9.50 1,056
2006 4,816.30 2,793 2,780 2,036 10.50 194
2007 180,343.39 97,385 96,925 83,418 11.50 7,254
2008 91,504.50 45,752 45,536 45,968 12.50 3,677
2009 371,067.85 170,691 169,885 201,183 13.50 14,902
2010 42,833.76 17,990 17,905 24,929 14.50 1,719
2011 146,017.23 55,487 55,225 90,792 15.50 5,858
2012 283,606.77 96,426 95,970 187,637 16.50 11,372
2013 21,933.38 6,580 6,549 15,384 17.50 879
2014 43,139.37 11,216 11,163 31,976 18.50 1,728
2015 376,236.05 82,772 82,381 293,855 19.50 15,069
2016 375,460.34 67,583 67,264 308,196 20.50 15,034
2017 341,380.45 47,793 47,567 293,813 21.50 13,666
2018 232,411.63 23,241 23,131 209,281 22.50 9,301
2019 628,980.71 37,739 37,561 591,420 23.50 25,167
2020 722,468.71 14,449 14,381 708,088 24.50 28,902

4,213,390.66 1,059,480 1,054,475 3,158,916 168,383

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.8 4.00
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-177
IDAHO POWER COMPANY

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2001 190,032.68 185,282 184,108 5,925 0.50 5,925
2002 163,825.56 151,539 150,579 13,247 1.50 8,831
2003 150,205.48 131,430 130,597 19,608 2.50 7,843
2004 305,617.97 252,135 250,538 55,080 3.50 15,737
2005 389,634.70 301,967 300,054 89,581 4.50 19,907
2006 146,637.38 106,312 105,639 40,998 5.50 7,454
2007 275,667.20 186,075 184,896 90,771 6.50 13,965
2008 362,778.36 226,736 225,300 137,478 7.50 18,330
2009 410,162.75 235,844 234,350 175,813 8.50 20,684
2010 520,738.58 273,388 271,656 249,083 9.50 26,219
2011 510,070.02 242,283 240,748 269,322 10.50 25,650
2012 552,100.99 234,643 233,157 318,944 11.50 27,734
2013 728,285.99 273,107 271,377 456,909 12.50 36,553
2014 482,139.33 156,695 155,702 326,437 13.50 24,181
2015 1,158,184.57 318,501 316,483 841,702 14.50 58,048
2016 811,634.54 182,618 181,461 630,174 15.50 40,656
2017 1,238,595.06 216,754 215,381 1,023,214 16.50 62,013
2018 1,472,348.88 184,044 182,878 1,289,471 17.50 73,684
2019 878,045.58 65,853 65,436 812,610 18.50 43,925
2020 851,987.44 21,300 21,165 830,822 19.50 42,606

11,598,693.06 3,946,506 3,921,505 7,677,188 579,945

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.2 5.00
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-178
IDAHO POWER COMPANY

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2001 881,168.88 859,140 849,240 31,929 0.50 31,929
2002 339,181.18 313,743 310,128 29,053 1.50 19,369
2003 529,682.11 463,472 458,131 71,551 2.50 28,620
2004 403,526.94 332,910 329,074 74,453 3.50 21,272
2005 394,987.10 306,115 302,588 92,399 4.50 20,533
2006 670,515.68 486,124 480,522 189,994 5.50 34,544
2007 766,120.34 517,131 511,172 254,948 6.50 39,223
2008 977,669.50 611,043 604,002 373,668 7.50 49,822
2009 945,489.96 543,657 537,393 408,097 8.50 48,011
2010 691,835.69 363,214 359,029 332,807 9.50 35,032
2011 767,750.20 364,681 360,479 407,271 10.50 38,788
2012 752,623.78 319,865 316,179 436,445 11.50 37,952
2013 535,606.91 200,853 198,539 337,068 12.50 26,965
2014 812,099.14 263,932 260,891 551,208 13.50 40,830
2015 532,598.27 146,465 144,777 387,821 14.50 26,746
2016 640,679.27 144,153 142,492 498,187 15.50 32,141
2017 1,354,122.39 236,971 234,240 1,119,882 16.50 67,872
2018 685,478.72 85,685 84,698 600,781 17.50 34,330
2019 1,399,125.75 104,934 103,724 1,295,402 18.50 70,022
2020 743,834.44 18,596 18,382 725,452 19.50 37,203

14,824,096.25 6,682,684 6,605,680 8,218,416 741,204

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.1 5.00
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-179
IDAHO POWER COMPANY

ACCOUNT 396.00 POWER OPERATED EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-O1
NET SALVAGE PERCENT.. +25

1961 80.00 60 60
1976 806.83 605 605
1977 1,316.68 988 988
1980 61,158.83 45,869 45,869
1981 84,019.77 62,227 63,015
1982 348,889.79 251,855 261,667
1983 254,437.55 178,901 190,828
1984 43,136.44 29,522 32,352
1986 82,307.68 53,243 61,731
1987 119,118.57 74,821 89,339
1988 17,279.22 10,530 12,959
1989 42,952.82 25,369 32,215
1990 24,093.35 13,778 18,070
1991 4,804.95 2,658 3,583 21 5.25 4
1993 8,785.38 4,530 6,106 483 6.25 77
1994 955,708.24 474,868 640,061 76,720 6.75 11,366
1995 37,723.54 18,037 24,312 3,981 7.25 549
1996 50,847.86 23,358 31,484 6,652 7.75 858
1997 145,974.59 64,320 86,695 22,786 8.25 2,762
1998 90,694.34 38,262 51,572 16,449 8.75 1,880
1999 76,734.08 30,933 41,694 15,857 9.25 1,714
2000 117,895.39 45,316 61,080 27,342 9.75 2,804
2001 123,749.28 45,246 60,986 31,826 10.25 3,105
2002 113,254.78 39,285 52,951 31,990 10.75 2,976
2003 116,552.39 38,244 51,548 35,866 11.25 3,188
2004 173,599.86 53,707 72,390 57,810 11.75 4,920
2005 889,765.84 258,588 348,543 318,781 12.25 26,023
2006 449,049.82 122,085 164,555 172,232 12.75 13,508
2007 965,510.61 244,395 329,413 394,720 13.25 29,790
2008 290,177.05 68,010 91,669 125,964 13.75 9,161
2009 523,517.09 112,883 152,152 240,486 14.25 16,876
2010 667,006.19 131,317 176,998 323,257 14.75 21,916
2011 545,254.16 97,123 130,909 278,032 15.25 18,232
2012 805,562.17 128,386 173,048 431,124 15.75 27,373
2013 1,900,161.95 267,210 360,165 1,064,956 16.25 65,536
2014 940,447.95 114,617 154,489 550,847 16.75 32,886
2015 1,892,853.25 195,200 263,104 1,156,536 17.25 67,046
2016 299,653.57 25,283 34,078 190,662 17.75 10,742
2017 1,219,583.17 80,035 107,877 806,810 18.25 44,209
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-180
IDAHO POWER COMPANY

ACCOUNT 396.00 POWER OPERATED EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. IOWA 20-O1
NET SALVAGE PERCENT.. +25

2018 3,140,375.80 147,205 198,413 2,156,869 18.75 115,033
2019 3,653,667.08 102,759 138,506 2,601,744 19.25 135,156
2020 2,428,041.31 22,763 30,682 1,790,349 19.75 90,651

23,706,549.22 3,744,391 4,848,761 12,931,151 760,341

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.0 3.21
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-181
IDAHO POWER COMPANY

ACCOUNT 397.10 COMMUNICATION EQUIPMENT - TELEPHONES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2006 37,219.43 35,979 35,911 1,308 0.50 1,308
2007 776,545.52 698,891 697,577 78,969 1.50 52,646
2008 321,263.74 267,719 267,215 54,049 2.50 21,620
2009 158,945.74 121,859 121,630 37,316 3.50 10,662
2011 33,331.62 21,110 21,070 12,262 5.50 2,229
2012 53,017.58 30,043 29,987 23,031 6.50 3,543
2013 10,121.19 5,061 5,051 5,070 7.50 676
2014 4,898.64 2,123 2,119 2,780 8.50 327
2015 106,292.79 38,974 38,901 67,392 9.50 7,094
2016 28,233.29 8,470 8,454 19,779 10.50 1,884
2017 341,100.92 79,589 79,440 261,661 11.50 22,753
2018 28,095.75 4,683 4,674 23,422 12.50 1,874
2019 61,740.10 6,174 6,162 55,578 13.50 4,117
2020 291,075.92 9,702 9,684 281,392 14.50 19,406

2,251,882.23 1,330,377 1,327,875 924,007 150,139

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.2 6.67
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-182
IDAHO POWER COMPANY

ACCOUNT 397.20 COMMUNICATION EQUIPMENT - MICROWAVE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2006 1,842,213.87 1,780,813 1,757,256 84,958 0.50 84,958
2007 937,812.77 844,031 832,866 104,947 1.50 69,965
2008 577,249.76 481,040 474,677 102,573 2.50 41,029
2009 2,464,041.94 1,889,107 1,864,118 599,924 3.50 171,407
2010 3,230,269.40 2,261,189 2,231,278 998,991 4.50 221,998
2011 5,716,435.03 3,620,390 3,572,499 2,143,936 5.50 389,807
2012 1,137,392.82 644,526 636,000 501,393 6.50 77,137
2013 514,770.16 257,385 253,980 260,790 7.50 34,772
2014 1,735,269.03 751,944 741,997 993,272 8.50 116,856
2015 4,318,335.25 1,583,404 1,562,459 2,755,876 9.50 290,092
2016 170,876.21 51,263 50,585 120,291 10.50 11,456
2017 206,365.16 48,151 47,514 158,851 11.50 13,813
2018 321,588.68 53,599 52,890 268,699 12.50 21,496
2019 747,644.57 74,764 73,775 673,870 13.50 49,916
2020 663,479.05 22,114 21,821 641,658 14.50 44,252

24,583,743.70 14,363,720 14,173,715 10,410,029 1,638,954

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.4 6.67
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-183
IDAHO POWER COMPANY

ACCOUNT 397.30 COMMUNICATION EQUIPMENT - RADIO

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2006 23,804.54 23,011 22,951 854 0.50 854
2007 198,682.84 178,815 178,348 20,335 1.50 13,557
2008 125,150.22 104,291 104,019 21,131 2.50 8,452
2009 321,803.78 246,717 246,073 75,731 3.50 21,637
2010 30,405.72 21,284 21,228 9,178 4.50 2,040
2011 414,114.23 262,271 261,586 152,528 5.50 27,732
2012 231,155.65 130,989 130,647 100,509 6.50 15,463
2013 492,261.83 246,131 245,488 246,774 7.50 32,903
2014 115,462.22 50,033 49,902 65,560 8.50 7,713
2015 896,558.13 328,741 327,883 568,675 9.50 59,861
2016 191,091.52 57,327 57,177 133,915 10.50 12,754
2017 95,001.15 22,167 22,109 72,892 11.50 6,338
2018 679,343.33 113,226 112,930 566,413 12.50 45,313
2019 3,026,121.71 302,612 301,822 2,724,300 13.50 201,800
2020 6,361,077.28 212,015 211,462 6,149,615 14.50 424,111

13,202,034.15 2,299,630 2,293,625 10,908,409 880,528

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.4 6.67
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-184
IDAHO POWER COMPANY

ACCOUNT 397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 269,901.84 242,912 242,912 26,990 1.50 17,993
2008 335,151.84 279,292 279,292 55,860 2.50 22,344
2009 168,874.54 129,471 129,471 39,404 3.50 11,258
2010 531,390.97 371,974 371,974 159,417 4.50 35,426
2011 229,591.11 145,407 145,407 84,184 5.50 15,306
2012 1,144,495.78 648,551 648,551 495,945 6.50 76,299
2013 2,704,794.36 1,352,397 1,352,397 1,352,397 7.50 180,320
2014 1,802,072.85 780,892 780,892 1,021,181 8.50 120,139
2015 8,574,818.53 3,144,129 3,144,128 5,430,691 9.50 571,652
2016 3,571,522.23 1,071,457 1,071,457 2,500,065 10.50 238,101
2017 111,199.88 25,946 25,946 85,254 11.50 7,413
2018 448,131.07 74,690 74,690 373,441 12.50 29,875
2019 204,561.58 20,456 20,456 184,106 13.50 13,637
2020 167,316.40 5,577 5,577 161,739 14.50 11,154

20,263,822.98 8,293,151 8,293,150 11,970,673 1,350,917

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9 6.67
____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-185
IDAHO POWER COMPANY

ACCOUNT 398.00 MISCELLANEOUS EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2006 202,565.50 195,814 194,668 7,898 0.50 7,898
2007 512,670.72 461,404 458,704 53,967 1.50 35,978
2008 403,795.08 336,495 334,526 69,269 2.50 27,708
2009 755,021.64 578,852 575,465 179,557 3.50 51,302
2010 681,375.03 476,963 474,172 207,203 4.50 46,045
2011 688,992.37 436,360 433,807 255,185 5.50 46,397
2012 448,890.41 254,373 252,885 196,005 6.50 30,155
2013 212,993.40 106,497 105,874 107,119 7.50 14,283
2014 542,502.37 235,083 233,708 308,794 8.50 36,329
2015 440,018.18 161,341 160,397 279,621 9.50 29,434
2016 635,546.54 190,664 189,548 445,999 10.50 42,476
2017 630,947.35 147,219 146,358 484,589 11.50 42,138
2018 1,306,111.93 217,690 216,416 1,089,696 12.50 87,176
2019 341,599.75 34,160 33,960 307,640 13.50 22,788
2020 320,238.15 10,674 10,612 309,626 14.50 21,354

8,123,268.42 3,843,589 3,821,100 4,302,168 541,461

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.9 6.67

____________________________________________________________________________________________
Idaho Power Company
December 31, 2020IX-186