20211227Final_Order_No_35272.pdf

ORDER NO. 35272 1
Office of the Secretary
Service Date
December 27, 2021
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

On June 3, 2021, Idaho Power Company (“Company”) applied to the Commission
for authorization to implement revised depreciation rates for electric plant-in-service. The
Company requested that the revised rates be effective as of December 1, 2021, and that its
Application be processed by modified procedure.
On June 24, 2021, the Commission issued a Notice of Application and set a deadline
for interested parties to intervene. Order No. 35089. The Industrial Customers of Idaho Power
(“ICIP”) intervened. Order No. 35114.
On August 24, 2021, Staff notified the Commission Secretary that it was entering
into settlement negotiations with the parties in this case and parties in the related Oregon docket
with intention to agree upon revised depreciation rates and ensure those rates remain consistent
among jurisdictions.
On November 10, 2021, a Settlement Stipulation (“Settlement”) and Joint Motion
to Approve Settlement Stipulation (“Joint Motion”) were filed in this case. The Company, Staff,
and ICIP (collectively the “Parties”) signed the Settlement which included an agreement on
revised depreciation rates. The parties agreed the revised rates should become effective January
1, 2022.
On November 17, 2021, at the Commission’s Decision meeting, Staff recommended
the Commission suspend the Company’s proposed December 1, 2021 effective date and issue
a Notice of Proposed Settlement and Notice of Modified Procedure establishing public
comment and Company reply deadlines.
On November 24, 2021, the Commission issued Order No. 35230 noticing the
proposed Settlement, establishing public and Company reply deadlines, and suspending the
proposed effective date until January 1, 2022. Staff filed the only comments. The Company did
not reply.
IN THE MATTER OF IDAHO POWER
COMPANY’S APPLICATION FOR
AUTHORITY TO INCREASE ITS RATES
DUE TO REVISED DEPRECIATION RATES
FOR ELECTRIC PLANT-IN-SERVICE
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CASE NO. IPC-E-21-18

ORDER NO. 35272

ORDER NO. 35272 2
Having reviewed the record in this case, we now issue this final Order approving
the Settlement and the Company’s revised depreciation rates for electric plant-in-service.
BACKGROUND
Depreciation of a utility’s electric plant 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,
against which the Company is not protected by insurance.” Spanos Direct at 2. For financial
and ratemaking purposes, the Company periodically conducts studies to determine depreciation
rates for each plant account (i.e., the Company’s various plant functions such as steam,
hydraulic, transmission, distribution, etc.). See Order No. 33770 at 1.
Recent changes to the Company’s depreciation rates were approved by the
Commission in 2012 and 2017. On June 1, 2012, the Commission approved the settlement filed
in Case No. IPC-E-12-08 revising depreciation rates for the Company’s electric plant-in-service
based on June 30, 2011. Order No 32559. In 2015, the Company “conducted a new, detailed
depreciation study of all electric plant-in-service,” providing updates to “net salvage
percentages and service life estimates for all plant assets” as of December 31, 2015. On June 1,
2017, in Case No. IPC-E-16-23, the Commission approved the Company’s revised depreciation
rates. Order No. 33770. The Company did not propose changes to depreciation associated with
the Boardman, Bridger, or North Valmy plants due in this case due to previous cost recovery
already approved for Boardman and North Valmy and changes in depreciation associated with
Bridger currently being considered by the Commission in an Application that was filed
concurrently with this case.1 See Order Nos. 32457 and 33771.
THE APPLICATION
The Company’s proposed revised depreciation rates are based on plant account data
as of December 31, 2020. The proposed depreciation rates are based on straight-line, remaining
life method for all electric plant.
The Company proposed to adjust the book reserve of the general plant accounts. The
current rates that are consistent with the amortization period for general plant assets in service
today, and those expected to be added in the future, do not align with the actual book reserve.

1 The Commission is considering the Company’s proposed changes to accelerate the depreciable life of Bridger in
Case No. IPC-E-21-17.

ORDER NO. 35272 3
The Company’s consultant recommended an adjustment to the book reserve of the
Company’s general plant accounts. The Unrecovered Reserve Adjustment for Amortization
quantifies the reserve adjustment of $4.97 million that would be required to bring the general
plant account book reserve amounts in line with the ages of the surviving plant-in-service. The
Company proposed to amortize this amount over five-years, which would increase amortization
expense annually by $993,360.
The Company asked to recover $3,764,914 from customers through a uniform
percentage increase to all base rate components except the service charge. The proposed change
in rates is 0.31 percent.
The Company filed proposed tariff sheets in this case representing the combined
increase requested in this case and the increase requested in Case No. IPC-E-21-17 (Jim Bridger
power plant cost recovery), which were filed at the same time.2
THE SETTLEMENT
The Parties agreed that the Settlement is in the public interest and that all its terms
and conditions are fair, just, and reasonable.
The Parties agreed that the Commission should adopt the depreciation rates set forth
in Attachment 1 to the Settlement. The Parties agreed the magnitude of the resulting
depreciation expense adjustment does not warrant an associated change in retail rates.
The Parties agreed that the revised depreciation rates should be effective January 1,
2022.
The Settlement stated that the agreed-upon depreciation rates represent a
compromise of the differing depreciation methods, theories, and opinions presented in this case,
and do not necessarily reflect an endorsement of the underlying rationale for each adjustment
by any of the Parties.
The Parties used the straight-line method, the remaining life basis, and the average
service life depreciation procedure to calculate the revised depreciation accrual rates.
Attachment 2 to the Settlement shows the depreciation groups where the Parties’ positions

2 The Company requests to increase rates by 2.53 percent in Case No. IPC-E-21-17. The combined increase
proposed in Case No. IPC-E-21-17 and Case No. IPC-E-21-18 is 2.84 percent. On November 17, 2021 the
Commission issued Order No. 35222 suspending Case No. IPC-E-21-17 for the Company to file an update or
request to set the procedural schedule until December 31, 2021.

ORDER NO. 35272 4
differed from the filed depreciation study and the final position agreed to by the Parties
following settlement discussions.
Under Commission Rule 275, “[p]roponents of a proposed settlement carry the
burden of showing that the settlement is reasonable, in the public interest, or otherwise in
accordance with law or regulatory policy.” IDAPA 31.01.01.275.
The Parties agreed to support the Settlement before the Commission and will not
appeal a Commission order approving the Settlement or an issue resolved by the Settlement. If
this Settlement is challenged by any non-party, then each Party reserves the right to file
testimony, cross-examine witnesses, and put on such case as deemed appropriate to respond
fully to the issues presented, including the right to raise issues embodied in this Settlement.
STAFF’S COMMENTS
Staff fully supported the Settlement as filed, believing the Settlement was in the
public interest and that the terms were fair, just, and reasonable. Staff’s analysis focused on the
Company’s largest production, transmission, and distribution electric plant-in-service asset
accounts. Because of Staff’s analysis and its participation in settlement negotiations,
adjustments were made to net salvage percentages and survivor curves to better reflect the
salvage values and asset lives of the Company’s largest asset accounts.
According to Staff, the new depreciation rates contained in the Settlement reduce
future recovery through depreciation by about $64 million over the remaining life of the assets
due to adjustments in net salvage percentages for asset accounts 355.00 (Transmission-Poles
and Fixtures), 356.00 (Transmission-Overhead Conductors and Devices), and 365.00
(Distribution-Overhead Conductors and Devices). Staff analyzed the salvage value and the cost
of removal for each account.
Staff stated that standardized Iowa-type survivor curves were used to determine
realistic forecasts of the remaining useful life of the groups of assets it examined. Using a least
squares method—a method for calculating the residual difference between the survival data and
the proposed Iowa Curve—Staff determined alternative Iowa curves best matched the data.
Staff believed that the Survivor curves agreed upon in the Settlement provide a realistic
representation of the remaining useful lives of the Company’s assets using the best available
data.

ORDER NO. 35272 5
The Settlement also included changes within the Company's depreciation settlement
agreement with Oregon for asset accounts 341.00 (Production Plant-Structure and
Improvements), 344.00 (Production Plant-Generators), and 370.10 (Distribution-Meters-AMI)
to maintain continuity in depreciation rates and asset lives between Idaho and Oregon. The total
calculated annual accrual for depreciation is reduced by $3.3 million compared to the
Company’s original filing.
The Parties also agreed that given the reduction to the annual accrual amount for
depreciation reached through settlement, that no adjustment to Idaho jurisdictional base rates is
required.
COMMISSION DECISION AND FINDINGS
The Commission has jurisdiction over this matter under Title 61 of the Idaho Code.
The Commission is empowered to investigate rates, charges, rules, regulations, practices, and
contracts of public utilities and to determine whether they are just, reasonable, preferential,
discriminatory, or in violation of any provision of law, and to fix the same by order. Idaho Code
§ 61-502 and 61-503. The Company is an electrical corporation under Idaho Code § 61-119
and a public utility under Idaho Code § 61-129.
The Commission considers settlements under Rules 271-277. IDAPA 31.01.01.271-
277. When a settlement is presented to the Commission, the Commission will prescribe the
procedures appropriate to the nature of the settlement to consider it. IDAPA 31.01.01.274.
Further, proponents of a settlement must show that the settlement is reasonable, in the public
interest, or otherwise in accordance with law or regulatory policy. IDAPA 31.01.01.275.
Finally, the Commission is not bound by settlements. Instead, the Commission “will
independently review any settlement proposed to it to determine whether the settlement is just,
fair and reasonable, in the public interest, or otherwise in accordance with law or regulatory
policy.” IDAPA 31.01.01.276.
After reviewing the Settlement and Joint Motion, the Commission adopts and
approves the Settlement as presented. We find that it appropriately resolves issues regarding
reasonable depreciation accruals to be booked in the Company’s affected accounts going
forward. The Settlement also appropriately updates affected survivor curves to better represent
the useful lives of the Company’s assets. We further find that the Settlement is a reasonable
compromise of the issues; by entering such agreement, the Parties resolve such issues, avoiding

ORDER NO. 35272 6
expense, inconvenience, and uncertainty of further litigation. We find that the Settlement is just,
fair and reasonable, in the public interest, and in accordance with the law and regulatory policy
of this State. IDAPA 31.01.01.275 and .276. Accordingly, we accept and approve the
Settlement proposed by the Parties and resulting in no customer retail rate change, without
modification.
ORDER
IT IS HEREBY ORDERED that the Joint Motion is approved. The Commission
hereby adopts the Company’s revised depreciation rates for electric plant-in-service attached in
Attachment 1.
IT IS FURTHER ORDERED that the depreciation rates attached as Attachment 1
shall become effective January 1, 2022.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one (21) days of the service date of this Order about any matter
decided in this Order. Within seven (7) days after any person has petitioned for reconsideration,
any other person may cross-petition for reconsideration. See Idaho Code § 61-626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 27th
day of December 2021.

ERIC ANDERSON, PRESIDENT

KRISTINE RAPER, COMMISSIONER

PAUL KJELLANDER, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary
I:\Legal\ELECTRIC\IPC-E-21-18\memos\IPCE2118_final_dh.docx
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
ELECTRIC PLANT
MISCELLANEOUS INTANGIBLE PLANT
303.00 MISCELLANEOUS INTANGIBLE PLANT - SOFTWARE
5-YEAR 5-SQ 0 3,565,113.00 2,430,276 1,134,837 253,252 7.10 **4.5
10-YEAR 10-SQ 0 33,872,948.77 14,119,286 19,753,663 2,454,527 7.25 **8.0
TOTAL ACCOUNT 303 37,438,061.77 16,549,562 20,888,500 2,707,779 7.23 7.7
303.80 MISCELLANEOUS INTANGIBLE PLANT - SPECTRUM 30-SQ 0 3,557,837.65 133,749 3,424,089 120,143 3.38 28.5
TOTAL MISCELLANEOUS INTANGIBLE PLANT 40,995,899.4 16,683,311 24,312,58 2,827,922 6.90
HYDRAULIC PRODUCTION PLANT
331.00 STRUCTURES AND IMPROVEMENTS
HAGERMAN MAINTENANCE SHOP 12-2040 110-R2.5 * (10) 2,742,909.98 1,535,726 1,481,475 74,867 2.73 19.8 MILNER DAM 06-2067 110-R2.5 * (10)814,224.25 423,807 471,840 10,756 1.32 43.9 NIAGARA SPRINGS HATCHERY 06-2073 110-R2.5 * (40)30,578,243.26 4,831,708 37,977,833 749,932 2.45 50.6 HELLS CANYON MAINTENANCE SHOP 06-2073 110-R2.5 * (42)2,644,284.15 1,401,926 2,352,957 47,494 1.80 49.5 RAPID RIVER HATCHERY 06-2073 110-R2.5 * (40)8,877,563.32 1,863,793 10,564,796 209,247 2.36 50.5
AMERICAN FALLS 02-2055 110-R2.5 * (11)12,082,664.37 8,633,863 4,777,894 147,550 1.22 32.4
BROWNLEE 06-2073 110-R2.5 * (29)39,892,283.53 23,565,330 27,895,716 570,852 1.43 48.9
BLISS 07-2034 110-R2.5 * (4)4,089,098.27 978,935 3,273,727 242,225 5.92 13.5
CASCADE 01-2061 110-R2.5 * (9)7,328,252.09 4,680,948 3,306,847 87,706 1.20 37.7 CLEAR LAKE 06-2027 110-R2.5 * (1)193,278.70 239,682 (44,471)0 - - HELLS CANYON 06-2073 110-R2.5 * (42)3,810,090.35 1,552,544 3,857,784 78,358 2.06 49.2 LOWER MALAD 03-2035 110-R2.5 * (3)855,050.33 693,304 187,398 13,253 1.55 14.1 LOWER SALMON 07-2034 110-R2.5 * (3)3,536,805.66 1,879,875 1,763,035 130,703 3.70 13.5
MILNER 11-2068 110-R2.5 * (10)9,850,508.03 4,842,052 5,993,507 132,645 1.35 45.2
OXBOW HATCHERY 06-2073 110-R2.5 * (28)2,416,711.71 1,184,083 1,909,308 38,438 1.59 49.7
OXBOW 06-2073 110-R2.5 * (29)16,933,927.32 6,654,781 15,189,985 311,689 1.84 48.7
OXBOW COMMON 06-2073 110-R2.5 * (29)111,952.27 116,219 28,199 637 0.57 44.3
PAHSIMEROI ACCUMULATING PONDS 06-2073 110-R2.5 * (40)18,878,345.96 5,653,629 20,776,055 411,452 2.18 50.5 PAHSIMEROI TRAPPING 06-2073 110-R2.5 * (40)1,242,393.22 744,298 995,053 20,273 1.63 49.1 SHOSHONE FALLS 12-2040 110-R2.5 * (1)7,273,171.47 730,946 6,614,957 333,744 4.59 19.8 STRIKE 07-2034 110-R2.5 * (5)9,991,309.76 6,428,216 4,062,659 301,169 3.01 13.5
SWAN FALLS 08-2042 110-R2.5 * (2)27,504,526.64 17,265,193 10,789,424 506,493 1.84 21.3
TWIN FALLS 12-2040 110-R2.5 * (4)1,512,168.52 484,820 1,087,835 55,250 3.65 19.7
TWIN FALLS (NEW)12-2040 110-R2.5 * (4)10,430,554.76 6,855,295 3,992,482 202,766 1.94 19.7
THOUSAND SPRINGS 06-2031 110-R2.5 * (2)380,271.94 417,595 (29,718)0 - -
UPPER MALAD 03-2035 110-R2.5 * (2)386,765.48 370,966 23,535 1,660 0.43 14.2 UPPER SALMON A 07-2034 110-R2.5 *(3)1,336,408.13 872,541 503,959 37,360 2.80 13.5 UPPER SALMON B 07-2034 110-R2.5 * (3)1,414,886.93 304,022 1,153,312 85,588 6.05 13.5 UPPER SALMON COMMON 07-2034 110-R2.5 * (3)390,834.94 324,657 77,903 5,797 1.48 13.4
TOTAL ACCOUNT 331 227,499,485.34 105,530,754 171,035,286 4,807,904 2.11 35.6
332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION
BROWNLEE 06-2073 120-R4 * (29)8,639,663.66 6,639,102 4,506,064 96,469 1.12 46.7 HELLS CANYON 06-2073 120-R4 * (42)940,788.93 698,552 637,368 13,645 1.45 46.7 OXBOW 06-2073 120-R4 * (29)56,309.00 42,684 29,955 641 1.14 46.7 OXBOW COMMON 06-2073 120-R4 * (29)1,927,919.83 1,604,049 882,968 18,722 0.97 47.2 BROWNLEE COMMON 06-2073 120-R4 * (30)7,895,824.78 6,592,275 3,672,297 78,619 1.00 46.7
TOTAL ACCOUNT 332.1 19,460,506.20 15,576,662 9,728,652 208,096 1.07 46.8
IDAHO POWER COMPAN
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
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 1 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
332.20 RESERVOIRS, DAMS AND WATERWAYS
MILNER DAM 06-2067 120-R4 * (10)809,584.42 328,419 562,124 12,222 1.51 46.0 AMERICAN FALLS 02-2055 120-R4 * (11)4,293,075.10 3,223,004 1,542,309 45,958 1.07 33.6 BROWNLEE 06-2073 120-R4 * (29)56,542,898.13 41,883,791 31,056,548 640,459 1.13 48.5 BLISS 07-2034 120-R4 * (4)9,089,406.80 7,771,604 1,681,379 124,821 1.37 13.5 CASCADE 01-2061 120-R4 * (9)3,145,630.46 1,984,493 1,444,244 36,712 1.17 39.3
CLEAR LAKE 06-2027 120-R4 * (1)2,293,298.17 1,443,505 872,726 134,282 5.86 6.5
HELLS CANYON 06-2073 120-R4 * (42)54,374,020.60 37,302,322 39,908,787 819,959 1.51 48.7
LOWER MALAD 03-2035 120-R4 * (3)5,554,058.72 3,509,755 2,210,925 155,386 2.80 14.2
LOWER SALMON 07-2034 120-R4 * (3)7,973,770.21 6,200,349 2,012,634 149,120 1.87 13.5 MILNER 11-2068 120-R4 * (10)16,970,001.86 8,045,449 10,621,553 225,075 1.33 47.2 OXBOW 06-2073 120-R4 * (29)31,448,654.36 21,024,480 19,544,284 410,425 1.31 47.6 OXBOW COMMON 06-2073 120-R4 * (29)9,871.65 6,635 6,099 119 1.21 51.3 SHOSHONE FALLS 12-2040 120-R4 * (1)14,909,005.57 2,902,023 12,156,073 608,370 4.08 20.0
STRIKE 07-2034 120-R4 * (5)12,185,094.15 9,843,427 2,950,922 218,919 1.80 13.5
SWAN FALLS 08-2042 120-R4 * (2)16,022,516.39 10,199,494 6,143,473 284,447 1.78 21.6
TWIN FALLS 12-2040 120-R4 * (4)1,323,425.51 301,972 1,074,391 53,963 4.08 19.9
TWIN FALLS (NEW)12-2040 120-R4 * (4)7,701,651.41 4,861,897 3,147,820 157,700 2.05 20.0
THOUSAND SPRINGS 06-2031 120-R4 * (2)4,556,500.80 3,245,947 1,401,684 133,512 2.93 10.5 UPPER MALAD 03-2035 120-R4 * (2)1,908,837.93 1,300,224 646,791 45,512 2.38 14.2 UPPER SALMON A 07-2034 120-R4 * (3)2,635,979.87 1,012,381 1,702,678 125,570 4.76 13.6 UPPER SALMON B 07-2034 120-R4 * (3)3,615,906.84 3,066,421 657,963 48,493 1.34 13.6
UPPER SALMON COMMON 07-2034 120-R4 * (3)2,689,913.26 716,709 2,053,902 151,793 5.64 13.5
HELLS CANYON COMMON 06-2073 120-R4 * (43)3,723,168.70 3,210,205 2,113,926 42,261 1.14 50.0
TOTAL ACCOUNT 332.2 263,776,270.91 173,384,506 145,513,235 4,625,078 1.75 31.5
332.30 RESERVOIRS, DAMS AND WATERWAYS - NEZ PERCE 06-2073 SQUARE * 0 5,472,398.44 2,355,762 3,116,636 59,364 1.08 52.5
333.00 WATER WHEELS, TURBINES AND GENERATORSMILNER DAM 06-2067 100-S1.5 * (10)1,274,307.36 455,066 946,672 21,850 1.71 43.3
AMERICAN FALLS 02-2055 100-S1.5 *(11)27,193,601.04 17,003,902 13,180,995 422,333 1.55 31.2
BROWNLEE 06-2073 100-S1.5 * (29)110,591,859.42 30,319,012 112,344,487 2,299,903 2.08 48.8
BLISS 07-2034 100-S1.5 * (4)15,889,857.89 4,179,167 12,346,285 917,007 5.77 13.5
CASCADE 01-2061 100-S1.5 * (9)9,349,089.56 4,397,796 5,792,712 158,354 1.69 36.6 CLEAR LAKE 06-2027 100-S1.5 * (1)742,451.41 806,133 (56,257)0 - - HELLS CANYON 06-2073 100-S1.5 * (42)14,261,359.20 6,916,235 13,334,895 299,410 2.10 44.5 LOWER MALAD 03-2035 100-S1.5 * (3)4,745,707.96 1,132,243 3,755,836 265,242 5.59 14.2 LOWER SALMON 07-2034 100-S1.5 * (3)23,517,883.66 4,236,537 19,986,883 1,481,918 6.30 13.5
MILNER 11-2068 100-S1.5 * (10)24,309,034.33 9,946,093 16,793,845 385,414 1.59 43.6
OXBOW 06-2073 100-S1.5 * (29)13,470,998.77 7,756,507 9,621,081 220,902 1.64 43.6
SHOSHONE FALLS 12-2040 100-S1.5 * (1)15,560,811.94 1,127,073 14,589,347 732,508 4.71 19.9
STRIKE 07-2034 100-S1.5 * (5)9,172,110.18 5,680,012 3,950,704 295,142 3.22 13.4
SWAN FALLS 08-2042 100-S1.5 * (2)26,815,932.43 14,523,859 12,828,392 606,110 2.26 21.2 TWIN FALLS 12-2040 100-S1.5 * (4)1,842,831.58 779,081 1,137,464 57,854 3.14 19.7 TWIN FALLS (NEW)12-2040 100-S1.5 * (4)16,733,644.98 9,086,824 8,316,167 423,942 2.53 19.6 THOUSAND SPRINGS 06-2031 100-S1.5 * (2)4,114,588.60 1,139,576 3,057,304 291,844 7.09 10.5
UPPER MALAD 03-2035 100-S1.5 * (2)5,517,955.77 1,239,096 4,389,219 309,012 5.60 14.2
UPPER SALMON A 07-2034 100-S1.5 * (3)2,421,216.32 1,321,382 1,172,471 87,479 3.61 13.4
UPPER SALMON B 07-2034 100-S1.5 * (3)3,704,936.46 1,977,708 1,838,377 136,712 3.69 13.4
TOTAL ACCOUNT 333 331,230,178.86 124,023,302 259,326,879 9,412,936 2.84 27.6
334.00 ACCESSORY ELECTRIC EQUIPMENT MILNER DAM 06-2067 60-S0 * (10)581,471.90 206,487 433,132 12,105 2.08 35.8 AMERICAN FALLS 02-2055 60-S0 * (11)3,828,401.12 2,149,275 2,100,250 76,987 2.01 27.3
BROWNLEE 06-2073 60-S0 * (29)14,167,925.99 4,812,886 13,463,739 350,814 2.48 38.4
BLISS 07-2034 60-S0 * (4)4,447,055.46 1,179,297 3,445,641 264,802 5.95 13.0
CASCADE 01-2061 60-S0 * (9)2,879,959.95 888,823 2,250,333 72,977 2.53 30.8
CLEAR LAKE 06-2027 60-S0 *(1)168,634.52 163,754 6,567 1,023 0.61 6.4 HELLS CANYON 06-2073 60-S0 * (42)6,597,081.13 1,990,487 7,377,368 192,929 2.92 38.2
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 2 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
LOWER MALAD 03-2035 60-S0 * (3) 1,858,821.51 641,281 1,273,305 93,160 5.01 13.7
LOWER SALMON 07-2034 60-S0 * (3)3,308,146.56 1,446,882 1,960,509 152,214 4.60 12.9
MILNER 11-2068 60-S0 * (10)2,381,666.84 1,113,401 1,506,433 43,892 1.84 34.3 OXBOW 06-2073 60-S0 * (29)7,020,147.16 2,249,183 6,806,807 177,236 2.52 38.4 SHOSHONE FALLS 12-2040 60-S0 * (1)1,697,210.92 351,718 1,362,465 74,288 4.38 18.3 STRIKE 07-2034 60-S0 * (5)4,094,646.56 1,977,535 2,321,844 179,277 4.38 13.0 SWAN FALLS 08-2042 60-S0 * (2)3,625,320.46 1,755,077 1,942,750 99,830 2.75 19.5
TWIN FALLS 12-2040 60-S0 * (4)1,189,938.91 363,242 874,294 46,417 3.90 18.8
TWIN FALLS (NEW)12-2040 60-S0 * (4)4,030,395.46 1,276,883 2,914,728 156,298 3.88 18.6
THOUSAND SPRINGS 06-2031 60-S0 * (2)740,357.71 719,913 35,252 3,436 0.46 10.3
UPPER MALAD 03-2035 60-S0 * (2)1,217,930.20 304,988 937,301 68,845 5.65 13.6 UPPER SALMON A 07-2034 60-S0 * (3)1,405,760.22 449,076 998,857 77,611 5.52 12.9 UPPER SALMON B 07-2034 60-S0 * (3)1,388,971.51 386,639 1,044,002 80,673 5.81 12.9
TOTAL ACCOUNT 334 66,629,844.09 24,426,827 53,055,577 2,224,814 3.34 23.9
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
HAGERMAN MAINTENANCE SHOP 12-2040 90-R1.5 * (10)2,516,550.33 1,017,365 1,750,840 90,199 3.58 19.4
MILNER DAM 06-2067 90-R1.5 * (10)48,226.36 19,229 33,820 818 1.70 41.3
NIAGARA SPRINGS HATCHERY 06-2073 90-R1.5 * (15)122,028.67 2,709 137,624 2,904 2.38 47.4 HELLS CANYON MAINTENANCE SHOP 06-2073 90-R1.5 * (42)2,317,064.38 538,486 2,751,745 58,184 2.51 47.3 RAPID RIVER HATCHERY 06-2073 90-R1.5 * (15)49,684.42 13,033 44,104 959 1.93 46.0 AMERICAN FALLS 02-2055 90-R1.5 * (11)2,196,330.49 1,054,801 1,383,126 44,318 2.02 31.2
BROWNLEE 06-2073 90-R1.5 * (29)6,811,198.15 2,704,801 6,081,645 131,539 1.93 46.2
BLISS 07-2034 90-R1.5 * (4)876,816.30 392,109 519,780 39,385 4.49 13.2
CASCADE 01-2061 90-R1.5 * (9)1,246,128.25 591,959 766,321 21,373 1.72 35.9
CLEAR LAKE 06-2027 90-R1.5 * (1)80,877.63 41,568 40,118 6,220 7.69 6.4
HELLS CANYON 06-2073 90-R1.5 * (42)1,781,507.69 353,932 2,175,809 47,467 2.66 45.8 LOWER MALAD 03-2035 90-R1.5 * (3)584,359.20 210,885 391,005 28,048 4.80 13.9 LOWER SALMON 07-2034 90-R1.5 *(3)574,097.74 250,436 340,885 25,899 4.51 13.2 MILNER 11-2068 90-R1.5 * (10)706,630.91 251,475 525,819 12,393 1.75 42.4 OXBOW HATCHERY 06-2073 90-R1.5 * (28)15,320.96 3,283 16,328 352 2.30 46.4
OXBOW 06-2073 90-R1.5 * (29)1,872,570.98 137,248 2,278,369 49,263 2.63 46.2
PAHSIMEROI ACCUMULATING PONDS 06-2073 90-R1.5 * (15)33,131.88 9,533 28,569 596 1.80 47.9
PAHSIMEROI TRAPPING 06-2073 90-R1.5 * (15)28,346.60 (10,056)42,655 918 3.24 46.5
SHOSHONE FALLS 12-2040 90-R1.5 * (1)1,093,567.01 (78,595)1,183,098 60,710 5.55 19.5 STRIKE 07-2034 90-R1.5 * (5)1,472,135.49 594,041 951,701 71,677 4.87 13.3 SWAN FALLS 08-2042 90-R1.5 * (2)1,712,428.69 685,600 1,061,077 50,941 2.97 20.8 TWIN FALLS 12-2040 90-R1.5 * (4)342,607.32 108,107 248,205 12,861 3.75 19.3 TWIN FALLS (NEW)12-2040 90-R1.5 * (4)500,714.57 203,613 317,130 16,453 3.29 19.3
THOUSAND SPRINGS 06-2031 90-R1.5 * (2)389,037.18 269,178 127,640 12,321 3.17 10.4
UPPER MALAD 03-2035 90-R1.5 * (2)219,557.13 68,117 155,831 11,280 5.14 13.8
UPPER SALMON A 07-2034 90-R1.5 * (3)275,093.82 132,311 151,036 11,392 4.14 13.3
UPPER SALMON B 07-2034 90-R1.5 * (3)260,033.03 157,593 110,241 8,364 3.22 13.2
UPPER SALMON COMMON 07-2034 90-R1.5 * (3)4,978.97 1,220 3,908 292 5.86 13.4
TOTAL ACCOUNT 335 28,131,024.15 9,723,981 23,618,429 817,126 2.90 28.9
335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - EQUIPMENT 15-SQ 0 121,081.89 63,709 57,373 6,430 5.31 8.9
335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - FURNITURE 20-SQ 0 42,231.03 (5,525)47,756 3,820 9.05 12.5
335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER 5-SQ 0 269,289.01 231,720 37,569 15,062 5.59 2.5
336.00 ROADS, RAILROADS AND BRIDGESMILNER DAM 06-2067 90-R4 * (10)12,737.21 5,174 8,837 201 1.58 44.0 NIAGARA SPRINGS HATCHERY 06-2073 90-R4 * 0 46,667.72 46,681 (13)0 - - RAPID RIVER HATCHERY 06-2073 90-R4 * 0 17,896.46 7,935 9,961 197 1.10 50.6 AMERICAN FALLS 02-2055 90-R4 * (11)839,275.87 576,450 355,146 11,085 1.32 32.0
BROWNLEE 06-2073 90-R4 * (29)1,459,262.60 226,240 1,656,209 35,483 2.43 46.7
BLISS 07-2034 90-R4 * (4)486,476.64 119,246 386,690 28,751 5.91 13.4
CASCADE 01-2061 90-R4 * (9)122,668.04 65,704 68,004 1,825 1.49 37.3
CLEAR LAKE 06-2027 90-R4 *(1)11,097.30 11,114 94 14 0.13 6.7 HELLS CANYON 06-2073 90-R4 * (42)968,681.42 630,916 744,612 18,641 1.92 39.9
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 3 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
LOWER MALAD 03-2035 90-R4 * (3) 244,565.45 186,008 65,894 4,696 1.92 14.0
LOWER SALMON 07-2034 90-R4 * (3)88,693.04 (54,933)146,287 11,061 12.47 13.2
MILNER 11-2068 90-R4 * (10)489,139.50 196,547 341,506 7,570 1.55 45.1 OXBOW HATCHERY 06-2073 90-R4 * (28)3,070.44 3,070 860 26 0.85 33.1 OXBOW 06-2073 90-R4 * (29)2,548,566.37 379,269 2,908,382 60,177 2.36 48.3 PAHSIMEROI ACCUMULATING PONDS 06-2073 90-R4 * 0 59,333.89 17,291 42,043 852 1.44 49.3 PAHSIMEROI TRAPPING 06-2073 90-R4 * 0 15,612.35 15,353 259 6 0.04 43.2
SHOSHONE FALLS 12-2040 90-R4 * (1)115,108.41 (367,219)483,478 36,952 32.10 13.1
STRIKE 07-2034 90-R4 * (5)1,602,868.07 283,399 1,399,612 103,780 6.47 13.5
SWAN FALLS 08-2042 90-R4 * (2)835,946.15 531,885 320,780 15,117 1.81 21.2
TWIN FALLS 12-2040 90-R4 * (4)893,773.50 547,330 382,194 19,480 2.18 19.6 TWIN FALLS (NEW)12-2040 90-R4 * (4)1,023,829.64 426,577 638,206 32,119 3.14 19.9 THOUSAND SPRINGS 06-2031 90-R4 * (2)785,489.40 552,696 248,503 23,667 3.01 10.5 UPPER MALAD 03-2035 90-R4 * (2)1,262,876.64 163,235 1,124,899 79,032 6.26 14.2 UPPER SALMON A 07-2034 90-R4 * (3)1,650.89 1,183 517 38 2.30 13.6
UPPER SALMON COMMON 07-2034 90-R4 * (3)27,708.47 27,708 832 70 0.25 11.9
TOTAL ACCOUNT 336 13,962,995.47 4,598,859 11,333,792 490,840 3.52 23.1
TOTAL HYDRAULIC PRODUCTION PLANT 956,595,305.3 459,910,55 676,871,18 22,671,47 2.37
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS
SALMON DIESEL 06-2012 60-R3 * (2) 11,959.08 11,959 239 0 - -
EVANDER ANDREWS/DANSKIN #2 06-2041 60-R3 * (4)4,655,062.73 2,245,699 2,595,566 131,621 2.83 19.7
BENNETT MOUNTAIN 06-2046 60-R3 * (5)1,913,162.03 689,023 1,319,797 53,642 2.80 24.6 EVANDER ANDREWS/DANSKIN #1 06-2048 60-R3 * (5)1,376,089.96 550,977 893,917 33,879 2.46 26.4 LANGLEY GULCH 06-2054 60-R3 * (5)146,281,355.22 31,671,923 121,923,500 3,778,726 2.58 32.3
TOTAL ACCOUNT 341 154,237,629.02 35,169,581 126,733,019 3,997,868 2.59 31.7
341.10 STRUCTURES AND IMPROVEMENTS - SOLAR 35-R3 0 2,976.33 278 2,698 88 2.96 30.7
342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIESSALMON DIESEL 06-2012 50-S2.5 * (2)61,306.39 61,306 1,227 0 - - EVANDER ANDREWS/DANSKIN #2 06-2041 50-S2.5 * (4)1,441,348.20 880,686 618,316 32,853 2.28 18.8 BENNETT MOUNTAIN 06-2046 50-S2.5 * (5)2,290,713.40 1,008,972 1,396,277 59,516 2.60 23.5 EVANDER ANDREWS/DANSKIN #1 06-2048 50-S2.5 * (5)716,289.45 262,451 489,653 19,069 2.66 25.7
LANGLEY GULCH 06-2054 50-S2.5 * (5)5,928,590.05 1,026,480 5,198,540 166,293 2.80 31.3
TOTAL ACCOUNT 342 10,438,247.49 3,239,895 7,704,013 277,731 2.66 27.7
343.00 PRIME MOVERSEVANDER ANDREWS/DANSKIN #2 06-2041 40-R1.5 * (4)28,775,692.68 14,706,100 15,220,620 880,776 3.06 17.3 BENNETT MOUNTAIN 06-2046 40-R1.5 * (5)30,727,563.62 4,184,460 28,079,482 1,275,336 4.15 22.0 EVANDER ANDREWS/DANSKIN #1 06-2048 40-R1.5 * (5)33,344,856.31 2,978,663 32,033,436 1,369,736 4.11 23.4
LANGLEY GULCH 06-2054 30-R2 * (5)127,626,961.24 17,273,203 116,735,106 4,957,073 3.88 23.5
TOTAL ACCOUNT 343 220,475,073.85 39,142,426 192,068,644 8,482,921 3.85 22.6
344.00 GENERATORS SALMON DIESEL 06-2012 50-R1 * (2)541,644.95 541,645 10,833 0 - - EVANDER ANDREWS/DANSKIN #2 06-2041 50-R1 * (4)13,166,034.86 9,625,025 4,067,651 222,641 1.69 18.3 BENNETT MOUNTAIN 06-2046 50-R1 * (5)8,139,999.35 5,258,720 3,288,279 146,733 1.80 22.4 EVANDER ANDREWS/DANSKIN #1 06-2048 50-R1 * (5)9,901,493.62 3,790,007 6,606,561 274,585 2.77 24.1
LANGLEY GULCH 06-2054 50-R1 * (5)34,849,976.83 9,210,033 27,382,443 945,506 2.71 29.0
TOTAL ACCOUNT 344 66,599,149.61 28,425,430 41,355,767 1,589,465 2.39 26.0
344.10 GENERATORS - SOLAR 20-S2.5 0 79,330.62 7,404 71,927 4,634 5.84 15.5
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 4 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
345.00 ACCESSORY ELECTRIC EQUIPMENT
SALMON DIESEL 06-2012 40-L3 * (2) 268,218.80 661,167 (387,584) 0 - -
EVANDER ANDREWS/DANSKIN #2 06-2041 40-L3 * (4)2,528,321.69 733,461 1,895,994 114,247 4.52 16.6 BENNETT MOUNTAIN 06-2046 40-L3 * (5)11,531,850.03 4,647,337 7,461,106 354,388 3.07 21.1 EVANDER ANDREWS/DANSKIN #1 06-2048 40-L3 * (5)11,488,786.98 4,066,068 7,997,158 349,770 3.04 22.9 LANGLEY GULCH 06-2054 40-L3 * (5)66,185,411.03 16,941,270 52,553,412 1,857,777 2.81 28.3
TOTAL ACCOUNT 345 92,002,588.53 27,049,303 69,520,086 2,676,182 2.91 26.0
346.00 MISCELLANEOUS POWER PLANT EQUIPMENT
SALMON DIESEL 06-2012 40-S0.5 * (2)1,004.50 2,290 (1,265)0 - - EVANDER ANDREWS/DANSKIN #2 06-2041 40-S0.5 * (4)1,743,607.80 727,267 1,086,085 62,058 3.56 17.5 BENNETT MOUNTAIN 06-2046 40-S0.5 * (5)983,880.52 351,102 681,973 32,671 3.32 20.9 EVANDER ANDREWS/DANSKIN #1 06-2048 40-S0.5 * (5)959,870.44 385,547 622,317 28,397 2.96 21.9 LANGLEY GULCH 06-2054 40-S0.5 * (5)2,966,649.32 741,739 2,373,243 88,178 2.97 26.9
TOTAL ACCOUNT 346 6,655,012.58 2,207,945 4,762,353 211,304 3.18 22.5
346.10 MISCELLANEOUS POWER PLANT EQUIPMENT - SOLAR 25-S2.5 0 12,592.16 1,175 11,417 557 4.42 20.5
TOTAL OTHER PRODUCTION PLANT 550,502,600.1 135,243,43 442,229,92 17,240,75 3.13
TRANSMISSION PLANT
350.20 LAND RIGHTS AND EASEMENTS 85-R3 0 35,049,697.19 9,229,736 25,819,961 384,325 1.10 67.2
352.00 STRUCTURES AND IMPROVEMENTS 70-R3 (40)84,703,473.00 30,518,406 88,066,456 1,612,924 1.90 54.6
353.00 STATION EQUIPMENT 52-S0 (15)444,081,742.83 112,520,398 398,173,606 9,682,737 2.18 41.1
354.00 TOWERS AND FIXTURES 85-R5 (20)222,850,575.31 74,660,264 192,760,426 2,668,105 1.20 72.2 355.00 POLES AND FIXTURES 61-S0.5 (60)214,344,752.19 71,342,780 271,608,824 5,441,692 2.54 49.9 355.10 POLES AND FIXTURES - TREATMENT 20-S3 0 3,026,476.12 828,220 2,198,256 129,472 4.28 17.0 356.00 OVERHEAD CONDUCTORS AND DEVICES 75-R1 (30)244,760,635.21 84,097,074 234,091,752 3,640,724 1.49 64.3 359.00 ROADS AND TRAILS 70-R2.5 0 390,266.18 289,810 100,456 2,698 0.69 37.2
TOTAL TRANSMISSION PLANT 1,249,207,618.0 383,486,68 1,212,819,73 23,562,67 1.89
DISTRIBUTION PLANT
361.00 STRUCTURES AND IMPROVEMENTS 70-R2.5 (50) 50,879,274.29 14,563,323 61,755,588 1,090,482 2.14 56.6
362.00 STATION EQUIPMENT 60-S0 (15)287,263,363.53 65,431,921 264,920,947 5,452,477 1.90 48.6 364.00 POLES, TOWERS AND FIXTURES 64-R0.5 (50)281,087,799.35 146,717,692 274,914,007 5,152,042 1.83 53.4 364.10 POLES, TOWERS AND FIXTURES - TREATMENT 20-S3 0 12,054,865.16 2,511,647 9,543,218 558,205 4.63 17.1 365.00 OVERHEAD CONDUCTORS AND DEVICES 50-R0.5 (25)147,320,762.31 57,419,773 126,731,180 3,290,703 2.23 38.5 366.00 UNDERGROUND CONDUIT 58-R2 (30)53,566,218.08 17,782,403 51,853,681 1,272,042 2.37 40.8
367.00 UNDERGROUND CONDUCTORS AND DEVICES 50-R1.5 (20)302,975,748.87 96,714,649 266,856,250 6,864,454 2.27 38.9
368.00 LINE TRANSFORMERS 51-O1 (15)647,632,804.29 189,443,677 555,334,048 12,423,610 1.92 44.7
369.00 SERVICES 55-R1 (40)64,812,033.21 44,402,404 46,334,442 1,074,876 1.66 43.1
370.00 METERS 27-O1 (5)19,194,366.35 7,215,930 12,938,155 661,374 3.45 19.6 370.10 METERS - AMI 20-L3 0 85,682,083.18 28,025,715 57,656,368 4,497,981 5.25 12.8 371.20 INSTALLATIONS ON CUSTOMERS' PREMISES 23-R1 (10)4,004,512.43 1,771,108 2,633,856 166,509 4.16 15.8 373.20 STREET LIGHTING AND SIGNAL SYSTEMS 37-R1 (35)4,848,520.87 2,898,724 3,646,779 160,844 3.32 22.7
TOTAL DISTRIBUTION PLANT 1,961,322,351.9 674,898,96 1,735,118,51 42,665,59 2.18
GENERAL PLANT
390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING 06-2056 75-S0.5 * (10) 34,677,738.39 12,620,430 25,525,082 809,577 2.33 31.5
390.12 STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDINGBOISE CENTER WEST 06-2067 65-S0.5 * (10)15,293,377.70 2,624,574 14,198,141 355,611 2.33 39.9
BOISE OPERATIONS CENTER 06-2054 65-S0.5 * (10)10,640,748.29 3,269,518 8,435,305 281,953 2.65 29.9
BOISE MECHANICAL AND ENVIRONMENTAL CENTER 06-2054 65-S0.5 * (10)10,792,660.99 2,876,416 8,995,511 297,953 2.76 30.2
OTHER STRUCTURES 65-S0.5 (10)64,911,717.00 14,592,144 56,810,745 1,091,180 1.68 52.1
TOTAL STRUCTURES AND IMPROVEMENTS - EXCLUDING CHQ BUILDING 101,638,503.98 23,362,652 88,439,702 2,026,697 1.99
TOTAL STRUCTURES AND IMPROVEMENTS 136,316,242.37 35,983,082 113,964,784 2,836,274 2.08 Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 5 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE 20-SQ 0 13,182,730.36 6,722,350 6,460,380 659,493 5.00 9.8
391.20 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT 5-SQ 0 26,955,660.39 12,342,525 14,613,135 5,390,126 20.00 2.7
391.21 OFFICE FURNITURE AND EQUIPMENT - SERVERS 8-SQ 0 3,286,732.27 1,267,235 2,019,497 410,735 12.50 4.9 392.10 TRANSPORTATION EQUIPMENT - AUTOMOBILES 13-L2.5 15 921,769.45 305,145 478,359 62,738 6.81 7.6 392.30 TRANSPORTATION EQUIPMENT - AIRCRAFT 16-S2 40 4,563,105.82 1,962,965 774,898 74,488 1.63 10.4 392.40 TRANSPORTATION EQUIPMENT - SMALL TRUCKS 13-L2.5 15 29,240,236.05 9,886,895 14,967,306 1,834,061 6.27 8.2 392.50 TRANSPORTATION EQUIPMENT - MISCELLANEOUS 13-L2.5 15 2,021,033.75 322,644 1,395,235 160,850 7.96 8.7
392.60 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (HYD) 20-S1 15 58,022,497.35 9,638,533 39,680,590 2,701,063 4.66 14.7
392.70 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (NON-HYD) 20-S1 15 10,997,808.15 3,301,191 6,046,946 507,810 4.62 11.9
392.90 TRANSPORTATION EQUIPMENT - TRAILERS 32-S1.5 15 7,527,860.20 1,571,825 4,826,856 215,397 2.86 22.4
393.00 STORES EQUIPMENT 25-SQ 0 4,213,390.66 1,054,475 3,158,916 168,383 4.00 18.8 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT 20-SQ 0 11,598,693.06 3,921,505 7,677,188 579,945 5.00 13.2 395.00 LABORATORY EQUIPMENT 20-SQ 0 14,824,096.25 6,605,680 8,218,416 741,204 5.00 11.1 396.00 POWER OPERATED EQUIPMENT 20-O1 25 23,706,549.22 4,848,761 12,931,151 760,341 3.21 17.0 397.10 COMMUNICATION EQUIPMENT - TELEPHONES 15-SQ 0 2,251,882.23 1,327,875 924,007 150,139 6.67 6.2
397.20 COMMUNICATION EQUIPMENT - MICROWAVE 15-SQ 0 24,583,743.70 14,173,715 10,410,029 1,638,954 6.67 6.4
397.30 COMMUNICATION EQUIPMENT - RADIO 15-SQ 0 13,202,034.15 2,293,625 10,908,409 880,528 6.67 12.4
397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC 15-SQ 0 20,263,822.98 8,293,150 11,970,673 1,350,917 6.67 8.9
398.00 MISCELLANEOUS EQUIPMENT 15-SQ 0 8,123,268.42 3,821,100 4,302,168 541,461 6.67 7.9
TOTAL GENERAL PLANT 415,803,156.8 129,644,27 275,728,94 21,664,90 5.21
UNRECOVERED RESERVE ADJUSTMENT FOR AMORTIZATION
391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE 200,471 (40,094) ***
391.20 OFFICE FURNITURE AND EQUIPMENT - EDP EQUIPMENT (3,918,448) 783,690 ***
391.21 OFFICE FURNITURE AND EQUIPMENT - SERVERS (277,228) 55,446 ***
393.00 STORES EQUIPMENT 15,763 (3,153) ***394.00 TOOLS, SHOP AND GARAGE EQUIPMENT (154,236) 30,847 ***395.00 LABORATORY EQUIPMENT (146,730) 29,346 ***397.10 COMMUNICATION EQUIPMENT - TELEPHONES (107,304) 21,461 ***397.20 COMMUNICATION EQUIPMENT - MICROWAVE (86,840) 17,368 ***
397.30 COMMUNICATION EQUIPMENT - RADIO (440,405) 88,081 ***
397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC 281,142 (56,228) ***
398.00 MISCELLANEOUS EQUIPMENT (332,982) 66,596 ***
TOTAL UNRECOVERED RESERVE ADJUSTMENT FOR AMORTIZATION (4,966,797) 993,360
TOTAL DEPRECIABLE PLANT 5,174,426,931.7 1,794,900,43 4,367,080,89 131,626,68 2.54
GENERATING STATION - EARLY RETIREMENTS
JIM BRIDGER PLANT
310.20 LAND AND WATER RIGHTS 218,328.11 177,883
311.00 STRUCTURES AND IMPROVEMENTS 73,050,081.12 59,491,063
312.10 BOILER PLANT EQUIPMENT - SCRUBBERS 172,334,246.77 67,406,393
312.20 BOILER PLANT EQUIPMENT - OTHER 328,716,087.31 161,290,361312.30 BOILER PLANT EQUIPMENT - RAILCARS 2,484,314.64 2,012,866314.00 TURBOGENERATOR UNITS 101,505,414.43 50,942,787315.00 ACCESSORY ELECTRIC EQUIPMENT 31,827,028.71 24,378,000316.00 MISCELLANEOUS POWER PLANT EQUIPMENT 6,721,552.96 2,070,591
316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 255,514.94 71,474
316.40 MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS 200,237.63 187,610
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS 1,103,766.62 256,872
316.70 MISCELLANEOUS POWER PLANT EQUIPMENT - LARGE TRUCKS 401,020.06 40,390316.80 MISCELLANEOUS POWER PLANT EQUIPMENT - POWER OPERATED EQUIPMENT 4,389,594.08 (1,959,082)316.90 MISCELLANEOUS POWER PLANT EQUIPMENT - TRAILERS 13,977.04 3,184
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 6 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
352.00 STRUCTURES AND IMPROVEMENTS 444,343.71 300,765
353.00 STATION EQUIPMENT 13,937,362.77 1,975,908
391.10 OFFICE FURNITURE AND EQUIPMENT - FURNITURE 288,465.21 233,190393.00 STORES EQUIPMENT 169,905.02 97,703394.00 TOOLS, SHOP AND GARAGE EQUIPMENT 677,269.29 532,117395.00 LABORATORY EQUIPMENT 35,020.84 22,171397.20 COMMUNICATION EQUIPMENT - MICROWAVE 217,523.37 175,566
398.00 MISCELLANEOUS EQUIPMENT 24,130.94 21,685
TOTAL JIM BRIDGER PLANT 739,015,185.5 369,729,49
ALMY PLANT
310.20 LAND AND WATER RIGHTS 430,343.92 266,061
311.00 STRUCTURES AND IMPROVEMENTS
VALMY COMMON 20,664,245.78 13,672,159VALMY UNIT 2 26,614,311.82 22,660,229
TOTAL ACCOUNT 311 47,278,557.60 36,332,388
312.10 BOILER PLANT EQUIPMENT - SCRUBBERS 22,454,124.00 16,322,162
312.20 BOILER PLANT EQUIPMENT - OTHER
VALMY COMMON 16,874,548.10 11,200,665
VALMY UNIT 2 97,911,081.69 70,401,917
TOTAL ACCOUNT 312.2 114,785,629.79 81,602,582
312.30 BOILER PLANT EQUIPMENT - RAILCARS 19,714.66 11,250
314.00 TURBOGENERATOR UNITS
VALMY COMMON 1,529,405.87 867,239
VALMY UNIT 2 35,496,851.89 23,223,425
TOTAL ACCOUNT 314 37,026,257.76 24,090,664
315.00 ACCESSORY ELECTRIC EQUIPMENT VALMY COMMON 1,389,821.04 939,605VALMY UNIT 2 20,135,975.88 14,387,316
TOTAL ACCOUNT 315 21,525,796.92 15,326,921
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
VALMY COMMON 2,144,097.89 1,172,179VALMY UNIT 2 1,994,383.58 1,631,901
TOTAL ACCOUNT 316 4,138,481.47 2,804,080
316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 153,952.24 34,930
316.40 MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS 39,801.91 35,777
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS 18,011.23 18,011
316.60 MISCELLANEOUS POWER PLANT EQUIPMENT - HYDRAULIC TRUCKS 45,359.61 4,547316.80 MISCELLANEOUS POWER PLANT EQUIPMENT - POWER OPERATED EQUIPMENT 310,670.37 157,030
352.00 STRUCTURES AND IMPROVEMENTS 380,257.64 320,894
353.00 STATION EQUIPMENT
VALMY COMMON 3,084,194.39 1,995,370
VALMY UNIT 2 1,203,599.32 977,337
TOTAL ACCOUNT 353 4,287,793.71 2,972,707
TOTAL VALMY PLANT 252,894,752.8 180,300,00
TOTAL GENERATING STATION - EARLY RETIREMENTS 991,909,938.4 550,029,501 Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 7 of 8
PROBABLE NET ORIGINAL COST BOOK CALCULATED ANNUAL COMPOSITE RETIREMENT SURVIVO SALVAGE AS OF DEPRECIATION FUTURE ACCRUAL ACCRUA REMAINING
ACCOUN DATE CURVE PERCENT DECEMBER 31, 202 RESERVE ACCRUAL AMOUNT RATE LIFE
(1)(2)(3)(4)(5)(6)(7)(8)(9)=(8)/(5) (10)=(7)/(8)
IDAHO POWER COMPAN
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
NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED
301.00 ORGANIZATION COSTS 5,703.01302.00 FRANCHISES AND CONSENTS 35,139,516.58 15,636,507310.10 LAND 1,073,749.17
317.00 STEAM ARO 15,446,594.38
330.00 LAND 31,942,133.57
340.00 LAND 2,690,006.46
340.10 LAND AND LAND RIGHTS - SOLAR 9,787.49350.00 LAND 3,849,189.14350.22 RIGHTS OF WAY STUDIES 253,554.62 40,254 213,301 8,443360.00 LAND 6,556,201.71 360.22 RIGHTS OF WAY STUDIES 873,576.40 165,969 707,608 29,090
389.00 LAND 18,862,346.21
390.20 STRUCTURES AND IMPROVEMENTS - LEASEHOLDS (446,722)
TOTAL NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED 116,702,358.7 15,396,00 920,909 37,533
TOTAL ELECTRIC PLANT 6,283,039,228.9 2,360,325,94 4,368,001,80 131,664,21
* LIFE SPAN PROCEDURE IS USED. CURVE SHOWN IS INTERIM SURVIVOR CURVE.
** NEW ADDITIONS AS OF JANUARY 1, 2021 WILL UTILIZE AND ANNUAL ACCRUAL RATE CONSISTENT WITH THE AMORTIZATION PERIOD.MISCELLANEOUS INTANGIBLE PLANT - SOFTWARE RATE
SOFTWARE LICENSES 20.00
NON-ERP SYSTEM SOFTWARE 10.00
ERP SYSTEM SOFTWARE 6.67
*** 5-YEAR AMORTIZATION OF UNRECOVERED RESERVE RELATED TO IMPLEMENTATION OF AMORTIZATION ACCOUNTING.
NOTE: ANNUAL ACCRUAL RATE FOR NEW ASSETS AS OF JANUARY 1, 2021 ARE AS FOLLOWS:
NEW ASSET RATE
ACCOUNT 357.00 UNDERGROUND CONDUIT 1.91ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES 2.20ACCOUNT 363.00 BATTERY STORAGE EQUIPMENT 6.67ACCOUNT 397.50 COMMUNICATION EQUIPMENT - SATELLITE 5.00
Case No. IPC-E-21-18
Attachment 1 to Order No. 35272
Page 8 of 8