HomeMy WebLinkAbout20211110Joint Motion to Approve Settlement Stipulation.pdfntDll0NFOIi'El
LISA D. NORDSTROii
Lead Counse!
lnordstrom@ida hooower.com
LDN:sg
Enclosures
') Hr. f r\l[ii'tiii--LJL-tYL.i'/
?fiZi ltCY l0 PH 3: 38
l,-,*.:,.j , U+*:C
.i1 tr.;-r .: -, ('C'iiSilS$1CN
X*!.Y^t t,^,
AnD COAPCotnpanY
November 10,2021
VIA ELECTRONIG FILING
Jan Noriyuki, Secretary
ldaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8,
Suite 2O'l-A (837141
PO Box 83720
Boise, ldaho 83720-0074
Re:Case No. IPC-E-21-18
ln the Matter of the Application of Idaho Power Company for Authority to
lncrease lts Rates Due to Revised Depreciation Rates for Electric Plant-ln-
Service
Dear Ms. Noriyuki
Enclosed for electronic filing, pursuant to Order No. 35058, please find ldaho Power
Company's Settlement Stipulation and Joint Motion toApprove Settlement Stipulation.
lf you have any questions about the attached documents, please do not hesitate to
contact me.
Very truly yours,
Lisa D. Nordstrom
LISA D. NORDSTROM (lSB No. 5733)
ldaho Power Company
1221 West ldaho Street (83702)
P.O. Box 70
Boise, ldaho 83707
Telephone: (208) 388-5825
Facsimile: (208) 388€936
I nordstrom@ida hooowe r. com
Attomey for ldaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER
COMPANY'S APPLICATION FOR
AUTHORIW TO INCREASE ITS RATES
DUE TO REVISED DEPRECIATION
RATES FOR ELECTRIC PLANT.IN.
SERVICE.
CASE NO. IPC-E-21-18
SETTLEMENT STIPU1ATION AND
JOINT MOTION TO APPROVE
SETTLEMENT STIPULATION
)
)
)
)
)
)
)
)
ldaho Power Company ("ldaho Powef or "Company'), Commission Staff ('Staff),
and the lndustrial Customers of ldaho Power ("lClP')jointly request that the ldaho Public
Utilities Commission ('Commission") approve the setthment stipulation ('Settlement
Stipulation") contained in this filing. The Settlement Stipulation resolves all issues
between ldaho Power, Staff, and the lClP (hereinafter reGned to collectively as "Parties"
or indivitlually as "Party") related to ldaho Powe/s request for authorization to institute
revised depreciation rates for the Company's electric plant-in-service with no adjustment
to ldaho jurisdictional base rates to reflect the revised depreciation rates.
I. INTRODUCTION AND JOINT MOTloN
1. The terms and conditions of this Settlement Stipulation are set forth herein.
The Parties agree that the Settlement Stipulation as a whole and its acceptiance by the
Commission, if it is accepted, represent alair,just, and reasonable resolution of all issues
SETTLEMENT STIPULATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION . 1
between the Parties identified herein and that it is in the public interest. Therefure, the
Parties hereby respectfully move the Commission, in accordance with RP 56 and RP 274-
76, for an order approving the Settlement Stipulation executed between the Parties and
all of its terms and conditions without materialchange orcondition, and closing the current
proceeding.
II. BACKGROUND
2. ldaho Power updates its depreciation rates approximately every five years.
The purpose of the update is to ref,ect changes in he appropriate net safuage
percentages and remaining lives of assets as circumstances change. Accordingly, the
Company recently engaged Gannett Fleming Valuation and Rate Consultants, LLC to
conduct a depreciation study of its electric plant-in-service ("the Study") as of December
31,2020. The Study updates net salvage percentages and service life estimates for plant
assets. The resulting deprcciation rates are based on the straight line, remaining life
method for production, bansmission, distribution, and general plant accounts.
3. On June 2,2021, ldaho Power filed an Application in this case requesting
the Commission adopt revised depreciation rates for its elec'tric plant-in-servie and
conespondingly adjust ldaho jurisdictional base rates with an effuctive date of December
1,2021. The revised deprcciation rates proposed by the Company were based on the
results of the Study and wouH have resulted in an increase to annual depreciation
expense in ldaho of approximably $3.68 million. The Company also proposed an
increase in its ldaho jurisdictional revenue requirement of $3,764,914, as measured
against current retail base rate revenue. The result of that proposed adjustment would
have been an overall increase of 0.31 percent.
SETTLEMENT STIPULATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPUTATION .2
4. On June 24,202'1, the Commission issued an Order providing Notice of the
Application and setting a deadline for interventions. Order No. 35089. Subsequently the
Commission granted Petitions to lntervene from lClP. Order No. 35114.
5. The Parties meton October 14,2021, and November 1 ,2021, forsettlement
discussions regarding rate issues related to the Company's depreciation raEs for its
electric plant-in-serulce. Based upon these settlementdiscussions, as a @mpromise of the
respec{ive positions of he Parties, and for other considerations as set brth below, the
Partbs agree to the bllowing terms:
III. TERUS OF THE SETTLEIIENT STIPULATION
6. The Parties agree that the Commission should adopt the depreciation rates
set forth in Attachment 1 to this Stipulation. Wrile the appropriateness of a base rate
change wih the agreed upon change in depreciation rates was not fully discussed, the
Parties agreed the magnitude of the resulting depreciation expense adjustment does not
warrant an associated change in retrail rates. The Partbs agree that the revised
depreciation rates in Attachment 1 should be eftctive January 1,2022. The agreed-
upon rates represent a compromise of the differing depreciation methodologies, theories,
and opinions presented in this oase, and do not necessarily reflect an endorsement of the
underlying rationale for each adjustment by any of the stipulating Parties.
7. The Parties used the straight line method, the remaining lifu basis, and the
average service life depreciation procedure to calculate the depreciation accrual rates.
Attachment 2 shows the depreciation groups for which the Parties' analyses produced
differing results from the filed depreciation study and the final position agreed to by the
Parties following settlement discussions.
8. The Parties submit this Settlement Stipulation to the Commission and
recommend approval in its entirety pursuant to RP 274-76. The Parties shall support this
SETTLEMENT STIPUI.ATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION .3
Settlement Stipulation before the Commission and shall not appeal a Commission order
approving the Settlement Stipulation or an issue resolved by the Settlement Stipulation.
lf this Settlement Stipuhtion is challenged by anyone who is not a pafi, then each Party
reserves the right to file testimony, cross-examine witnesses, and put on such case as
they deem appropriate to respond fully to the issues presented, including the right to raise
issues that are incorporated in the settlements embodled in this Settlement Stipulation.
Notwithstanding this reservation of rights, the Parties agree that they will continue to
support the Commission's adoption of the terms of this Settlement Stipulation.
9. lf the Commission or any reviewing body on appeal rejects any part or all of
this Settlement Stipulation or imposes any additional material conditions on approval of
this Settlement Stipulation, then each Party reserves the right, upon written notice to the
Commission and the other Parties to this proceeding within 14 days of the date of such
action by the Commission, to withdraw from this Settlement Stipulation. ln such case, no
PaO shall be bound or prejudiced by the terms of this Sefthment Stipulation and each
Party shall be entitled to seek reconsideration of the Commission's order, file testimony
as it chooses, cross-examine witnesses, and do all other things neoessary to put on such
case as it deems appropriate. ln such case, the Parties immediately will rcquest the
prompt reconvening of a prehearing conference for purposes of establishing a procedural
schedule for the completion of Case No. IPC-E-21-18, and the Parties aglee to cooperate
in development of a schedule that concludes the proceeding on the earliest possible date,
taking into account the needs of the Parties in participating in hearings and preparing
briets.
10. The Parties agree thatthis Settlement Stipulation is in the public interest and
that all of its terms and conditions are fair, just, and reasonable.
11. No Party shall be bound, benefited, or preiudiced by any position asserted
SETTLEMENT STIPULATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION .4
in the negotiation of this Settlement Stipulation, except to the extent expressly stated
herein, nor shall this Settlement Stipulation be construed as a waiver of rights unless such
rights are expressly waived herein. Except as othenrise expressly provided for herein,
execution of this Settlement Stipulation shall not be deemed to constitute an
acknowhdgment by any Party of the validig or invalidity of any particular method, theory,
or principle of regulation or cost recovery. No Party shall be deemed to have agreed that
any method, theory, or principle of regulation or cost reoovery employed in aniving at this
Settlement Stipulation is appropriate for resolving any issues in any other proceeding in
the future. No findings of fact or conclusions of law other than those stated herein shall
be deemed to be implicit in this Settlement Stipulation. This Settlement Stipulation sets
forth the complete understanding of the Parties, and this Settlement Stipulation includes
no other promises, understandings, representiations, arrangements, or agreements
pertaining to the subject matter of this Settlement Stipulation, or any other subject matter,
not expressly contained herein.
12. The obligations of the Parties are subiect to the Commission's approval of
this Settlement Stipulation in accordance with its terms and conditions and upon such
approval being upheld on appeal, if any, by a court of competent jurisdiction. All terms
and conditions of this Settlement Stipulation are subject to approval by the Commission,
and only after such approval, without material change or modification, has been received
shallthe Settlement Stipulation be valid.
13. This Settlement Stipulation may be executed in counterparts and each
signed counterpart shall constitute an origina! document.
IV. PROCEDURE
14. Pursuant to RP 274, lhe Commission has discretion to determine the
manner with which it considers a proposed settlement. ln this matter, the Parties have
SETTLEMENT STIPULATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION .5
reached agrcement on a final resolution to this case. This Settlement Stipulation is
reasonable and in the public interest. Pursuant to RP 201 and 202, the Parties believe
the public interest does not require a hearing to consider the issues presented by this
Motion and request it be prooessed as expeditiously as possible by Modified Procedure
to efiectuate a January 1,2022, effective date, without waiving the right to a hearing on
the previously disputed matters in this proceeding should the Commission reject the
settlement.
V. REOUESTED RELIEF
NOW THEREFORE, he Parties respectfully rcquestthatthe Commission prooess
this Settlement Stipulation using Modlfied Procedure and then enter its order approving
the Settlement Stipuhtion without materhl change or condition.
SETTLEMENT STIPULATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION - 6
DATED this 10h day of November 2021
ldaho Power Company Commission Staff
X;^0.7"*+r-*,
Lisa D. Nordstrom
Attorney for ldaho Power Company
lndustrial Customers of ldaho Power
Attomey br Industrial Custorners of ldaho
Power
SETTLEMENT STIPUI.ATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPULATION . 7
Dayn Hardb
Attomey for IPUC Staff
t
By
CERTIFICATE OF SERVICE
! HEREBY CERTIFY that on the 10h day of November 2021 a served a tue and
correct copy of the SEfiLEMENT STIPUI-ATION AND JOINT MOTION TO APPROVE
SETTLEMENT STIPUIATION upon the following named parties by the method indicated
below, and addressed to the following:
Commlsslon Staff
Dayn Hardie
Deputy Attomey General
ldaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8,
Suite 201-A (837141
P.O. Box 83720
Boise, ldaho 83720-007 4
lndustrlal Customep of ldaho Power
Peter J. Richardson
RICHARDSON ADAMS, PLLC
515 North 27h Street (83702)
P.O. Box 7218
Boise, ldaho 83707
Dr. Don Reading
6070 Hill Road
Boise, ldaho 83703
_ Hand Delivered
_U.S. Mail
Ovemight Mail
_FAXX Emai! davn.hardie@puc.idaho.oov
Hand Delivered
_ U.S. Mail
Overnight Mail
_FA)(X Email oeter@richardsonadams.com
_Hand Delivered
-
U.S. Mail
Ovemight Mail
_FA)(X Email dreadino@mindsodno.corn
\rLcrcrl &-.r.l=.
Stacy Gust, Reg u latory Admin istrative Ass ista nt
SETTLEMENT STIPUTATION AND JOINT MOTION
TO APPROVE SETTLEMENT STIPUTATION .8
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
cAsE NO. IPC-E-21-19
IDAHO POWER COMPANY
ATTACHMENT 1
rui ryrttSDmqx. 5mrng .mfr. KrcJEBtm4cutrDn[EGlituHgStDroet:il[[ccatr,r
m I n.ol E ruErut* cilEm rm fry sa m m -...m-Ifu En+ _ffE- €L rr?!ll'- __rtE_ _Jeltt._ rfllE_ #F t*ft-
so Mrew.uru
,r0t z xaxarS a,r,E 1D,D
-lI.Er
rar.
-!3irr-
_---Jate-
lI!, firutt lrtl! a-lr,
ata0
lf
a,
nt€lTIatT5?aatslt?i,(t1!latatatatrlatiaarttalra,[,.iEt[3Ia
sa
a1afa?ola,
at
7S,,
fD
ITu
EDt,utiett2IAEIt,
uct!!It!t!r3u,.7t.iCut!rtx;uut,
:.rl
t.€1't.rul0
t0
c lllrEo tlIrr t.it,g, aa. _sE!t t __Jtltitl rnr _&,p_Em
tffis 'tmt .tlR! .ICAI .fiafit .ttat .
ll[! .tml .rffit .lmt .tffi5 'xErr[lar .!tR! .tlg'tRs .!ffir .flaQt .lml .tmt .rffia .tM.rrlrt .t&t .r0t2t .tffit .rE.tR! 'trc.
lt!.l18!xt8
!.soaCaCiDlm6m03mwCmrcq{!trmGsmCsIst2soamffiraarEatco$9&@&
ta!*m
ImffiBffi
}HIGH
mffit
Etrunflm
ttmTDM**ireErmumTtaaurcffiTg[CMiNIflIEreImniauffi[mruffi!uru
!IAT
$o
&t0
ar{0.8l rra,a t5fi xJ,dzE w m..o r,E!.mrga fir,rE a,mn taqrElgra la t/a0l,C a3't O#t-.5r rlla tlaaJt unt2.q!ar E3 (fr, w5rr3j3s aJfl z'ltm trEa'Ctr? 6,8 'im:E *aB,trtar .-r.a 1-ro ,.LrlrrlD a- {aa,{ro ottlc,nt t8,{ tF.r IIgrrS I',a to,I urll[.sr r.n?E r,Eu ra.El8oa a3arta .Igt rer{&{a,f,rn r.rttE I,IIE l0r,E'3rz a.aartr tatl! ,r,ltllnz txrn l! ort5rsa alD'3a ,.rtll ar.aat3.r.z ,t:u -!t Imra\lnq 7Lr m.5, $,ulr.Dr ara:ti €p u.tr,,lxrtr i?,G.rB ro,[In. 8,0l.rt2,tG sA 1nfi OL;A[o3.[ aEJ! 1a& ,EDr,'r r qrr cr.ro 0I.E{ U a,I !.I!.Loit a*r L! ,Jt.aia.IS g.E r.{aru r'I............_algll' _---_'w_ tn
--!!t
an$a tEg,x tr,G.I asg
artJEa r.o,ro ..I.I. LEnG le or tt!,aroo oD .r rlr.Err3 !.rara r,! rtzr?!|ril ---1l3&- _-,EZL ------rAL
!lm, ilm lrM ,r,B
(!,
0q({D(rI(r'
0r,a(loot({'oo0qotaO({t(rD(t)oogoaeooo
OtqE'Om
ffimmffiman5ffiHiliatu.rcmru
q4rerumffiq{lffiM
@a
ilro
MAff!'
m
]Ufu0Bll|ulioriratmnDMMA|mrcalmn5m
Em.msulil[.EglFtm.ElG!M
ffimtrum
m5IruI.
@Em ffi-.EE-----ffiE rmmfErT -FM -Effi-
ffuol B[Cffiruru=.E m &_-__-----_-
utEg2rrt,
--------.L4.!u!.
FareUEffirBF'FIl.ln,
aa ffi.mmslilE {o3a{5tttltat{,ta2E!q2
arc!l!tr0lllh!t!aa0105lazt!at!ltt5!0
,tl
Q'
€!,t2{trt!la
142t!l€a€a1atllaaztlttat
105112ltalla
na
st3t!ar!0TIaaI2
tlttotr!t!ttt,l!t9r20r4!$i!t1i.EIIra.B26262Ialrg5ttia
rF
IC
t?tt5AGanto
?lo5rl9lr,g
t22'!ta2A7C50ItiIt
2U
a6z62$!!?B0at29
t22{r
lU.Aar2
QtIrsQla!r.G{r5.ilt&naIEDaw23i@ro.E!/ittHt.DEr&m2*r21rffitI,.3tria7Er,fr!xndr,Eo
aE@!
i3
rurE
xr!llEl
T@t3,ta51W,qu.gr.EmtiSr)rEaAEB1a,I/E1a.Maa,G1a,r,rt8.4tena1,19,1lxaio!64
&1r2.rG,arl8&tsgllAqSw1fr,,
IEstraan
1@1@
ltla,l[,1nau.41EEtr,mrllff2
2iFeseL@5r.@!tta !ao0M!ItrttaIrraNE.S;.14o,lr0,EryAgD62afitttt2
9rr2,Ga
t2.tG
4att
'DNar.G,ilfmart3iMn!,8ls,EtaIrflddABJ.Gzrl@t .loro.rtcufrfrr,tqsr.Earmlr1[,6m.D
__-__-__tasE!_
aut8,m7,ti,r,ll?m4ru?rH4,.61tapai,ttfr
aa7?.tamaiM1,ltulIEt@.8rD.q
rm
ufE
adfrn
tm:as
1na.w,7.16GBfi0.5.ECltr.pt1r.rt,ll,6t at{.4.{rals,N 62!'ti7,Elx.o.qot!,o.trt!,E,tit Itlzrt0n21r$,8 Or.aalGr Ir,Egaa,ir,Io
SJrttla.o 12[1r.G'4.11&-ang.ra39tt-.6t t!
C8
8ry
ll{
tru
las
og
C@
6ffi M
o.g{arm!0Ira.'t rtl.osa1!a.o{l&r,llta6offi,EZ7n\nz0lM!lrffi!MEta,0.GttaiG.oa r5NBf,'tgGat?.d.gr {rffiIr.tlat Gm,
0qf,r)at{.l(D0l(.4oo0qa6(t)o
@r)o
@oooo6t
IoIr]aloo(t)
KDoo00@)()oao0Booo
60
{1r)6t(a)(9
o)(aa
taflIant&IDfl!,*r!{l.fl!!*!aflffi14l,flffitmiA!2{l8IHlgra*T,*ffitI*
re6fi
Ew
reo.&
o@TM
o&n,&
1ruM
@
ory@a
o,ffi@&
w@
oait4
rud.&
tzflI2il
6@oao.@
@
cffi
rcu5ilrure
arlE1&ril.taAGar6
G 5t2r!.mE.E {€2& ilr,E_________l!!ile_ _________!B_
m€
r4&
nfr
lErcq4reruwq
ffiFAJME
luau
ffirulffiu.mIlEffiffiffi
ilFM0d)lrMHElmHfffius lmrcllmllMm
I!fu@rE2
E&B.wremllMYt-9ffi
sEfr@.rmgsffimilxacrdFu
g$
BO .M1r.6rlC€M 16llql Ir@!, !161t6g1Br3tqaiEt 6lEi trmltGt 6tBr 6tGi6lNr3t6t tGitloa5iB3!6ttGi t
Eo{NNEE$@
r.rts2aJr,r.J.DEr!aia4t,rs
ur?,En laE a,Ir!zail? r,afl ijz.tt_____-L!tEg! rm.p ___-___lM_
H2r.r[ I rl,e& a.laaI
d5t
€s
6&
a&
Qsl
q4reruilYqffiM
ffiru$ffi
ffiMf,mw
ru!niM
Mwuw
wosc&o.@os
mffiffilmrymtu
rmreoau1ldreffi
ffi?u
mru
ffinDlmsn^lmMl
UAffiS
ru
ruqril
remffi
MDru1
EIO E ffUFru UEEaa ffi re --E-----E wrqr.p m m _gg!E_ _D!E E--------ai-------fr-------E-_-_Effi.-ffi-
!.4,!h 9r qrr! lrlu 8.0 to [,!.u.[t 1s3 rDE tora aI r2aafrJu r.lrlo l,[s aqlt tt I!,EJaTta 2ttrB lm, tvu ,a ratraoc $t.rta r,&5 taa a! ilta,fls! fing 19.8 ltj,r .! tlot,o,B.{ t,g.@ t.RD a& 2B it ti,rlslt $rt qg atr? !$ ttlao.5{ rra.3 Ma lm !t laa?{.$? 7t IU! 'A H Oa t0 !tzl$a a.- g,u as iG [ars.DZ qfia -r5? Ttil I€ letrsrr rl __________!llg_ _-_-_J.EaIr_ _____lct&_ rtr rra
o.@yr x.aaqo tq6E 2.7ja a! at
2lx5 s rolG r.rlqn a,n t t te a{D' tw ffi tta lD .tt1,4AO ZD rrtra & 2! O a,.tir.g I s/! a[r.7€ trt 2 !r at !ala rl@ a.tq E rB {02.l.s € r,6a3 ttn0 {tra 2a !12Ulllall 1U5 1orE l$S 19 52mr[a 3rB ttlD Ma r3t1XJ-- 53 Eq a.S tn !rI-G ars {Il aD ro car,D8t S!.El ltEE .t.Q 2i €agrla aE u.6 as aI raaqafrfa a.g {5 uD 4!r la2u8a 6r.aE Elia t8 iE 4atl,Itt !r3 rg r 20 tat.ffia rrl 2:rlt 6 zB !t!,rlr! lE tx a t! fozf,xE 0qQ €.66 na !r {5r,oD.alo (I.D i.rG,q o.no r5 ra!r.arzt{{ ggt G!.m ^m aq rrtt.m6r G.@ 1n1n $Il 2a etw? lQio M rz5 3E lctErxt Elt, lrt.r! [8 ,, ra !Ifis arh 115 ru tr? roana,,tL l!t7 r$!t !r:! sra r!!a.ae t&tI t5t8 il.E ara lttas6 rtts Ioti lu a2 ltz-__-_____tJoll 1z ______-_-_1Ng_ --_-__Ii3_ rr E.
arn,Gtt laar &ao arTrr 2t aa
trs r o.D trD a.o 5 !t a elUDt@ (tg) o,E tp tG r?6
-16 alIA tr,t r!.8 a3 2!
lZfrA 4.171 W A iI g0artn {I 09 0ir.ga ,fi E fr ril 50Emo ru !e6 lrE r! 9or.orie afr rEr {5 20 a,5trf,s {tra {o a,[i lar ri41z0U G.D t0 1E rf a73rtor rl.r{ g la 0r! c1ali c ert ,4!52 tllt r E 3c
El
oo00ao)(ta(alr,
@qoo
oo
OQo9
{a2,0!l(!r,@t,o()(.4(9o(rqaaflef,ot0oar)(a)
@
@ooo
flqo
0(trla0olo)ta
m_g!E-
FO
BEEanBmmEo0E!.mc{
m!*lm!sfilH'mlffi!6!ostHIffi6ur5H!mlm!B5mtHIIff!ffiamtH!m!ffi!H5H!ultffit
t*&&
B
qB.*Ifl,flEao*
54m___!t!E_fl
6&r&
64i2ao
t€ffimIlm
ffire
retuMEmFuilM
ffi'wMM BUmtr.,mEffi
oaHigrrum!re@&@a
lu!ryC@a&6ffiq.@woaoo@M6@o4rt&Mm!frMrru0aCryrrur1&E6.aoa0aoa
IryM6@o&mo80@rw6s
ilfuotw)ruffilmg[lmusAlmml
TO&MU
mrerenEE
ruwqreremiEuffiEmFu
rcffio4reruqxqffiMlOEMMffiuffi@
relwrcffiFUffimtuuFumFU0g,IrmffiffiMlmMAlmNtffimffi
TqAffS
f,&MEfffiEOM*ffimru
rc
re&t
Ml&rucm
uDmffi
ru I ryCluEtiilcqrq5Kffi,il,m.BEmE5@MMEUTEDDMi5[CE',I
mEE'BE
--Eo$.rtamCacillmI.flo8!&tffir.ilE6&osw
ffi2!{rCil*rasg
H16fl!Cscaaaffi
6i!11Cs
!I mff
rrrin
Exlart ,J:
u@ru ffiru ru ryruITET- -Tffi EilF
artl!t 1E12drg0!,tt{0q!otorxzra1rtuaaa!o,
le
u
io:Iu2{
EI
.T
iotaaaaau
loataa,IIT
t!
rrt!anlrt
2r
II
'.maaln
m nE rc mrr m_E8E- rfilE- .JElfllll- __qE_ E?rl-
lmMlffigsIm@Hffirym&dmmffililffitmlu.rcsfuffirunruHrul.^pmlmMlEMAffiugm
M&ffS
!flBHH.flBBuHI*gHElmI{H
BmEmm
#
EIEE&tslEI
olr !ofitoitIfi
rcta2{tTI{!it{2ttrrtla2tattattotx2ltartl
at
iatz,,,Tt
4f
17t204aat
aa
!tt2axi,0
!0
Il
ar.[I ]I tz 0r,{rra, .], ,afia asam{ r.0r:r lrm Gailaa a& .4l! [rt
-tEtE
l --r4{!- -----n,lre- ---.fra-rqojpa qrs 7.Bo! mN
lt[.3r (.ttio tt?B r,ftazle qrr.o ae,,c l,lll!I,l$ ro &E r.LE.,,,,,,_f,,',,o,.E -----!!IEte- ----r0r$!!- --rrlJglafrnta r.ro,o tae.3 t-3r
1..l.! tatta to.E o$,raDaa rs,c (DJg ut..tttt t lr ,am uqEaSJE lnu a,Dflr t{5................{g,l!ll ---.i3r&t- 72q --trc!-
ilaa€r.3ro,ta.luaarl,t?InIrs!!r!11&tr,ItIoltta.r6nDa
lWtC
1ns
iluBBrt g,m,rrr.afa8AaI.'
cralwlrlcIruerata56 aIErllrltt,tt?C'
mE-wlmraffiEffnmlEmnffiCG
IGCX Cf,[-a E-rIr[a t3at.rr i.to
-----i:4s-
?.8
ODntto,atar,iL,-i?
-B
aitafrIl.@I
-----.L
-rll3l!. -r,lill-
---l!lf,Il-
--rrtro--!llr ,Ittrf, .tlrl,tl ttl5l
e fl.ti flrI I 0(.) aF,r.t ru ut ufi€ rJw ID rtlr $rco l,e.ct 5.9, arl, rr!o -_J!la,!{e ___r[1!4_ _&rruE_ _tlLB!-
aaaa!t
9.59-S
t,-xr
a50
ta,
n,
D'
MAffiIi
t2Uf,
*E EMtmmreMEaB,DSAmi*ffiaffAmmaruoB
mtffn
$o reffiffimtEXTTMTMmxruffi
IDEr[$
*offi q rl
mr
ar)ooo
(a6too
aoooo
mMia Mo&G.0.Csr
ffiffmamam.rmEY@
BAffg
P'
mfn
DST
art6.D
1to
I.LG
a7,O
N
-___lJ!E_Itslrxf,
ru68lcmilru
-=!=!.aE_ ____!!!E!_ _aE!+t_ooo
ruEElnl lm Ew
-saE- -ggE-
jELE O tt
ffitr
-!ll!a-
gDmm m_atgE!_ _!!!-o oFFro
g6
{o
sr0
ma
ffiffiffiqErgwreimra
Cfi2
s
s
€to0!
LElLs
iglr.m-l
ss.u
a
ta)oFIo
@oooo
0
0(.tn$@@0l!,0
64,cro(!t
o
EC(r
@,(t9loto0(lllFI
oq
(lo,
noflqoo
utrma!tlI.aEtt.-,ilili&I8
8.8 pgD 0I3,5 t.BD. 1L,?ags ,.-,r q!a.ac |t.rl 4a[rra ________gsEol_ la.fr
7(,S r.g,r AO.E
f,axr
,o
r;!Ttaaaa
?,
,l
e2xaattn2at!?ogl
92
taT'!atrtI!{tto
{ttatt2tt!t2l
!rl
IIato281
.Tt0uu
26
,;a!uzn
trt
ac
au
IEtI
iI2gaata0a
IT
ztataIG.Elaao2A1Ar!t6l!ar!I
aia
2S
ffiErSmffif,nls6dl4
M&ffiS
frf,tmm
rei5
.{l
xt
Hm9.salgt&HI
'Rt
EIaoa!Ismtwofft!ratsn4ru2R,tr
EI
mtEIe!C{t
EIEt
afft
u&x
-,II.rr
a*
---------J!lE-rlrld,
arEs ar,u
-rurl
--__--tE-*.lt . rrJatr
-I0a-rilg_-1ttt!!!g
aoutaafrlm@s.ra d,m wlGry @il 'U1__________-E!J!_ zsr ttr
Cfltn'sffiEfftxffiwaffioG
M&ffi*
a! relm$ffiIO @Effi50 fuuffiffimrc3ru!smruas'lffi.IalETmffffiDffiMTM]re
rlflJo t r.Et.Erno s{.o4I.t,Ea rt1!EZ,E lix fll,ug!.x.8 rr Ir4D!,oa[u 6r!a.DEa tfr&__|trrll Ino
AE T.ga,aI rfi8r.tm ar,:ra
'E.Dg :.I.84r& rgr,3Lr.a latzafrm rs,ato- D
2r!30SDgr0g0go
so rcsffiEO muGqfiSrtao @.ffimFrearc re,ffimre.]Bffi!o ffiffiNffi!o lmFffiUO lmffiNffi!o uEBtfoffi!offisomm0 ElB-[
,-ra c?aot.Pr,.0.Dt niltrr2,6a- f, 25rra?t{.&.8! afil:mDt [a ir.rBo&Era? anarrTIAla' rl4r7arrada {,&0[.0,r! ,I8
tfi,rru
aml.D
a-rt
rasS
tSrrtr,,
a,E{r
reo mroan,[o l.m.E
-_---Jr&tc.
-arral
ttrlrr!
XP.TI
oa!,r
r2Eg
rrr,!!lr[
44fr
a'r,,
!on&leaqrws.&w.Erztz@la.qtegl0r.oa'ftrata.fr11f,,o
-_____r3g_qra,,
O,P
ErlIffiu
ail MMm-mlIm
sr msffi-rurcmffircffiffircmwffi
Ca
6ff6a6&
1!.a0Irc,.q7{toru!anr nto
2aga!.-5a2mt
r.ta,tat.d,At:,6tt
-Iillt!g
2S2G,t1!
la
2A
srrla.Bfrg
-_____lrur_
MAre
U&.]REIGNM
----_JSrU!sr -_____3EtA-itrrarog tD,E
IOE MN
fllE.U Z6Zla
mmdN
IE l. ffi t,ilEmilq[urem.mtr! rffi mDUEru MM ruEEMMXCTET,D
5gw mtrIC3m q!ruEm---E-II------:EI.
iltq*iE?E, tr tat
,&os0EOtE5 tarBorHt !5tu5 t5ut 15dt tlgt6 t!a&O&0a{0rcl 'leols0ts0rQo15&0
ECI'.DE@HIil----_-_-------E----E-ffi
ffigrEfl}{rii
3D rcmeffi-&ffisa rcltremffi.ffiarowffi-mt, tumruffi-ffi3{ ffi4ilff-ruIRmr$ ImuMl-xrJMEO ffi4ffi-rells0trD)rm muffi-relI&osHYqIa rmuilff-ucB36 reffi36 W.W$rerclffi$o lE^lwffi36 PffimEgffi9r0 mffi.ffi,! ffiEqffi-rcffiE
-! ffiffi.re
-a ffiffi.FHerc50 ffiffi
EITCmffi
tatarla.BrttrPzar.E6.B,IGE,s,a626SEr,Ec7l!0ror!rg,Eaa.aa3G!tI30rall(64a,Eflzz.Ur&Axla!,7c tr8glta.i3p.
a,aarzEs12fre.gl,EsI.T,Ewttss.r,r,ffEt,g,G1A.SE31{,D1,fr,m!4,rn.7$:I.G
toa@o9qat
1.6@f9Ga&2!a.@tologgq10a,a-an
r
aati
.TT14!trsunotedagraSrsIEEI..Ba6,ra.nE!.ta.xtrsn raaSaaI26r.f!g&OJOJ'0nc!!,m rsrTgrfr
e.&ilr!a{,rcil74.{rg5t-DzDt8o,60trartrr8s$,at,umrtlo.irrl!{gag
dN
(.9,76fr
o.rs)st7,sallrrtrmrM
0t274l
1Ct0aa2l?tafIttlataaItzIttl0c2aa12aatIt
30 i@llpNreffi$d u&AffiffiI?r0 ffiffruffi-ffi8va ffiffiil-rffiE,n ffiffi-&,e ffiffiff-ffim
lrlo ffiffiffitI.O MffiPlNUffixtE lGlj&ffiiN@ffim@$.{ WffiNaffi,ryliff9'$ lwffiINruilff.W
aI.r{
@.8
-------[gEEr
-s!!!4r4!1 -!E!!-
as
-______lEr!_rry ullx
aBra tEto
arat!,!I[ iltaara
reffiffiHm
frA ffi'lmm$ffi.IPruffi5n ffireNgffi.w
&.ft0na0@4r5.E(t&4(a.B(ro.g,6,a.q(€rqtt.E
178a.0,6,ta,aDffieoFs,s,Dr,il,@zrD,5
t30oam{s0,r,81la
aat Ino612tDgnnglwi
tr,xag105fi4€tr0,@n.,EE!a,$agaa7a!,i6,DAo@6aLgIEmv
Cutrmru.&rffi
JTEi{
t!0, NssEmSTIE ffiMM
IfA EqMffi,ffilen B&Mffi-ill$
!!! wffiqNruffi.ffieil@ffiff65 @ffiN@ffim6
E
mmry
ru r momDmcm.FttrIE[ BC'.BEHnSGlrtmrumtnmlrEEaIt-u-crr.-
MC
'C
E @Dru ffiEr m -...._-EEE E.#---#+#r#+ + rlFL anlllll.
TO36rt0IOa,t!
mmETEI,f'DqTEffilmffiffi,, MIMUE''.Effiro wgtm
Mrrmffi
gu
g-rywrYur2
lOBffifrI
te0 rffiEcr5'.r
nIqnw,w2
aaagrn nD[tr,!? rG,fr|G ,!'ilttrS ,.Dnra Erft-r zarrmEl r,1-
-------_--illrtt -__________ru-rrrm,
sa
Irtar
I'.l
allEllE&ffi[mmttcnsofr:nxm5guffi-'m
Mf,EffT'I
,!.,IU SaAC
-a!!lrJr.
-----ru-o:,l.arr
a*ilo
til
t.g.p
rart{.lio iiIrl--------latllt,1 -------lg|ts!L
tr{rtll
[.ilI
i',,.
fiI!
rIJr a,_l|liDtr w
u@n
I'I'3lI
!IO Imm[5qHs5m2
E[ffi$a
uf,ffis
ffilrdrglrg?umwE2
ffimwaff2
M[mI{t![
2.tgra_ut;lgll
a.lrl.lt o
t,rzrl
-u$t!-
aril,r!rt!r3t
1!4.0
ilt
GCM'.
$lEalrtr!q&ra.lcnn0tr!,
x.3,rf,[rilalrfr.6
taa!aratrIsa
:I mlllasFql Srta na.
,AIEIffi[Irmtq-ffi2
ffiAffiA
rqrrgra*?
lEnEildalu-{.tm
l|I(tXr_-J483r-r,
re
tral-
tIsm$l
-gN-
..-
IIIT
mmry
ru I ryCIDDmqr. r w m,ilIlfr. gEm m 5WruC3IEru]DEKffiICTNII
E ruD* ffiffi 'ru -E----- *It![_ -Jetl._ -Jfifl_i|Eh.*i_
[.c,,
lrl
1lB5*rr[arriltr itTI{37,trlr!t,.rcaa.frarrtraxzE33.'Irraarm{oF{a
Tf,
-ir
5 tnlcctM U TC+l.- ri*lE rsBr
roffiDMEllr
&r anzaugr!, ttmfatartoffix!il lm
ttTEsi0TI32!ITAI!D'
murolsmmlm.E*ruEfiCUY.trre 0a
ra,E
-_________ua.
,llJr
BA
a'.rt
,.Dmf,CNYlrIE
E.tr
EE.aEffi
FE mmrEmslGtlolxlt irr,at EIM
relllffiEm-lm
&trr.ou6m6EItffIGUMETOOOATTtrNrc!gffrolilruffi
--ctlIEtE --!l!!,!-
-s- -sE-
gM
I[
aoID
tn2D
IBEFORE THE
IIDAHO PUBLIC UT!ITIES COMMISSION
cAsE NO. IPC-E-21-18
IDAHO POWER COMPANY
ATTAGHMENT 2
Dmq
rem
N E+-!IIE-
--.-lEr--...G%._ElqlrE g
-
u 5 g+llE-rFrtllE.+5l!.
6D
I!f,l0
0troC
anlEootsOO-F
I!N
eoa!E
Tgtt-
!qditq
tt,Eo
Ca
aa
aaeaaE
effoc
nllC
aot
a
d!q-t
qa
EotIa
da-t0
6n0CI
oe€a
ae
e6CaC-
a
Es&
rEarEat&arFatsat8trBtrEar*arka
rEt
i*at*tItorsar*atear*arsarsar*a
!*atEa
i*
ts
l&
l*
u
r*l&
l*
rI
l*I
l**
u
tmr
fi
E
rEarFa
tEatEarkarEar&rl*a
r8arFl
teargaiEattotEa!€a
isa
rEr
tqatEa!Et
t8txIT
t*
rg
t*
t*
{s
fra
tg&
rma
tQarQaffiaffia
l€igtrEat*atoot
!i4ar€aI!.U
fEaxEa
r&a
r@a
t*t*
l8
rp
la
E[
o€6noo-tdt
oo-tT
o
oaoaI
-5t-o
nonn-
0pa
i&aO
oa
6d
!
!
6
F
E
rea
t@ar*a
r&ar&a
rEa
rgr$Ba
tr*arEatsatiEa
t*atEaItFlt*t
tslrEttmt
*r*mt*t*
t*
frl*
ls
a
lE'*|&
t6a
60il
E
nrtO
a
co
nq--!
qI
o6ota
DE-to
noa
I
atolu-FIao
oata
I
lltm5m*re&.5Ugu[ffiruffigffiFmmffiMh-ruu
lilMuGffid
m€*aE
lu
lmMaffE&
ara ng.$Drlun..ffi
6
i5E.il5f,ilE
reBogasE
lmgr.ffi
ffiu.E
wa
-o fDrGffiFl&E
EEG
mm
tfr+ff+n -C'Ir-=-%.-€rE E m U
-
r+5lE+l{IL+rTl.L
isa t nn lga I il, fia. nirmt.aga.6.da.tlsa.al5r.ast'tffir.lr*l.t6r.a|Br.iligt.trI lsr.dtt*t. E fia. - l5t. 6frt.rlga.a6t.ersa.orFa'6Na.0dra.mist.msa.frrqar6lsa.-*a.otBa!al lsa.otgra.nlffia.o16l .ogla.arsa.a0.a.ofra.olsr'dGa.nt6t.6ffia.0lqt.6rEa.Fffia'Ai$a.Olsa.6sra.o'oa.arsratafia.6lEa.ot6a,tigrt.o16,'olBa-g
8.60[B'Oo ' is o . n$ € . on...-O.-O.-a.aE.t..-6s.ae.aF.aE.OE.ntE.otF.-E'pE.O*.oQ.rF.AE'aF.a-.as.4E.nq...0Q.-E.tE.AE.nro.0E.m
-.aE.a-.-a.tF.o-.as.oE.Fo.6o.!o.iE.Fq.6F.E.o.A*.ao.EF.6m.oE.oE.oE.aE.aE.O
Ba. da Ba'da Ba. dqqr. na Fa. nL sa. dtHa. na qa. ha ffit. nasa.-slrE*a.0sa. na Na. na ma. Itqa. nil Ba. nn 8a. dnsr.-Ba.-Ea.D6a.tsa.(ma'6Mr.tsl.aEa.tsa.olsa.0sa.tt64.-qa.asa.Emt.osa.agt'tEr.aga.!ma.I5a.ilsa.ilB!.0ml.-ma.tMa.-ff4.-&a.GBa.dma.cmarntEt.trxa.d*4.!t*a.na*a.ntml .ftua.nt6a.asa.!5a.asa.6sa'6Ba.ada.0qa.6ua,0ma'6fir.{Ba'(m!-aqa.eBa.6ma.ast.aBa.asa.o&4.cx,.6Ha.osa.aHa.csra'oqa.Isa.o
rharEa&a,.a&a*asaEaEa
*.om.ffB.nqH.ag.o.{-a*,aB.cB.a
C
t
qa
0
ia
o6ta
T
0t
a
a
a6
oe!o
xo
t
aq--
nlaa
&aqqe
aa!
8asa
c{aDra8ragta8agra
anaurarar a0ttrgrtt6al&at8a
EFFE..EEBrF5-EEEE..E
sa*asa
5a
sasa&aga
samafr!H'Htasa6l*aE'
sa
stgaqta
IF*E
r- &t&Effi
H!uM
ug
E!rqs*rum
tr
MM15MlmmeHilgtrrffi&ffireF
ru
M&.$EE
tE
lagaffi
lo
-r0 Ellgmffiffi.Mta s&mMffi-ffiI' Mmislm.ffi
ta mEntoEIgg
MMBffi
mEm
--tErrrr-clc:r-r0Eb---%-m u m I5 m M K I5+-qr[-+-++nllE.+_+
g
B
B
q
g
s
E
F6EE
g
B'E'E'E'E'
saa
sqs
E'
aa
€t
E'
-ant
!o
C
caittO
aota
a
aaa
a
e
aaa
aaa
o
tat
a
C
oaa
6
aaa
a
nnI
atrl!aa--a
trlao
!oto
C
aa
6
atO
Iaa
a
taa
o
&
naa
a
taI
a
gB
EqBB
ag*g
*
B&*Fk
s
E'E'EIEtE'
sa
*as
{&€*
E'
os
xt
-tca
-a
*l
onT
a-oarqT-a
antIo
6qaoo
e
aaa
a
G
Iaa
ol
ot
e
Iaa
a
e
Oo,
0h
!
*
EE
B
gE
sBsE
5
E'E'E'E'E'
*
ssBs
Et
4
&
sl
otQ'
xa
no!
intEgt
06a
an,Oa
aoto
a
ltra
a
q
t0o
a,0
o
oa0
a
taa
a
oaa
**
B
Bg*B
Bg
EHsF
*
E'E'E'E'EI
u
€&*
EI
o
otOI
..l
E'
rugg
sulmM
ryIi&@DEmffi
m
.@offiEu5CEreO
Mffi'
MTMma
Ema
uEre!Mffi'
r&EreffiaffiEmumn
&.rEffiu-MmtmfuENmn
5l5.ml&wqgE.Mffi-xfffiNffi'
-ElrEr----%_-€r__.J@ErrG U m E g qE ffi u-rP lTE + rrll[, -r|r_ qlc +_ _rrE_
E5--5-*EO-0
000a-a0l
a
0
1a
tlrtIt
!
0a!
c
E
E5
EI
&a@
-sst
gr,6D
EI
eagasaea
&H*sl&aaasa&&
t*iE
EE
o0aE
a
*n{at-aq
o
D
a
6Nrac
0,a0
a
gEoF,-!str
&ast
&saEEgr
sr
E'
F'E'F!gt
&
E
waruas*sa&&E&
eE
a
oG!u
TIt-0a6ntnl
6
L{tr
t0a
c,0o
F
&
naa
&tE*-.F'
Es,4s
Et
-a-aFI
&Ea
ars&&a
1F*i&
0
-
-
d
D
-
c
o,
a
FE
B'
&a
qsqa.a
04
&t
..aF'
€a
&EEstE
&a
&mmtE&E
miltDuIntreEffi[
ES,ffi-BWmdmD4@
@8ffi
E'uO,lli&E.ryS'lw.Uffimffi&@
mffi5*a4ffiru.D
ruEqmry.lEl'frDBEE
ta
*o
-o-lo-o
-D,O
-6I&
Em5-h--
--4D5.--
E,r@Sffi''|auffitlrE5mr-traE,m5ffi.a6ffiru-rJIuIffiBm-@imffi.ru[6ffiffi.8ffiffi-l&MrmffiE'.l&llgdC&ffiffi.ilG.inffiruEreo EEl
MMEffiffiM-ffiffi.ffi-ffirffiffi.06ffiffi.8fr
tata-ro.D
-a
-3Itla,otoloa6,,,,