20230601Exhibits 22-24 - Jeppsen DI Testimony.pdf

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
JEPPSEN, DI
TESTIMONY
EXHIBIT NO. 22
(1 2 3 4 5 6 7 8 9 10 112023Lin2022 2022 2022 2022 Forecas Re Unadusted 2023
No Description Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
1 Miscellaneous service revenues 451................................................................... 4,936,204$ -$ 4,936,204$ 1,271,884$ 1,271,884$ 6,208,088$ -$ 6,208,088$
Rent from electric ro ert 454:
2 Substation e ui ment.......................................................................................... 3,215,758 - 3,215,758 YES - - 3,215,758 - 3,215,758
3 Transformer & distribution rentals....................................................................... 17,330 - 17,330 YES - - 17,330 - 17,330
4 Station and line rentals......................................................................................... - - - YES - - - - -
5 Co eneration and small ower roduction........................................................... 1,832,348 - 1,832,348 60,186 60,186 1,892,534 - 1,892,534
6 Real estate rents.................................................................................................. 257,813 - 257,813 YES - - 257,813 - 257,813
7 Dark fiber rents.................................................................................................... 400,000 - 400,000 400,000 400,000 - - -
8 Joint ole attachments......................................................................................... 1,634,179 - 1,634,179 YES - - 1,634,179 - 1,634,179
9 Facilities char es................................................................................................. 10,470,031 - 10,470,031 189,692 189,692 10,280,339 - 10,280,339
10 Overni ht ark rents............................................................................................ 814,189 - 814,189 YES - - 814,189 - 814,189
11 Water District a ments...................................................................................... 185,425 - 185,425 101,177 101,177 84,248 - 84,248
12 Miscellaneous...................................................................................................... - - - - - - - -
13 Total rent from electric ro ert ........................................................................ 18,827,073 - 18,827,073 630,683 630,683 18,196,390 - 18,196,390
Other electric revenue 456 :
14 Network Service .................................................................................................. 11,130,006 - 11,130,006 743,001 743,001 11,873,007 - 11,873,007
15 Point - to - Point and other services..................................................................... 49,667,827 - 49,667,827 1,334,489 1,334,489 48,333,338 - 48,333,338
16 Photovoltaic......................................................................................................... - - - YES - - - - -
17 Antelo e............................................................................................................... - - - YES - - - - -
18 Conservation recover - Ore on.......................................................................... - - - YES - - - - -
19 Sierra Pacific Power Com an sales................................................................... 51,764 - 51,764 YES - - 51,764 - 51,764
20 Stand-b service ................................................................................................. 759,997 - 759,997 YES - - 759,997 - 759,997
21 Ener efficienc rider ........................................................................................ 33,197,113 33,197,113 - YES - - - -
22 Miscellaneous...................................................................................................... 1,663 - 1,663 YES - - 1,663 - 1,663
23 Total other electric revenue............................................................................... 94,808,370 33,197,113 61,611,257 591,488 591,488 61,019,769 - 61,019,769
24 Total other operating revenues............................................................................... 118,571,647$ (33,197,113)$ 85,374,534$ 49,713$ 49,713$ A 85,424,247$ -$ 85,424,247$
IDAHO POWER COMPAN
OTHER OPERATING REVENUES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 1 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Program Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Other Revenues (Acct 415):
1 Power Solutions...................................................................... (11,623)$ -$ (11,623)$ 30,623$ 30,623$ 19,000$ -$ 19,000$
2 Hydro Services........................................................................ 3,803 - 3,803 YES - - 3,803 - 3,803
3 Water Management Services.................................................. 641 - 641 YES - - 641 - 641
4 Qualified Reporting Entity Svcs.............................................. 6,600 - 6,600 YES - - 6,600 - 6,600
5 Operating Agreements............................................................ 3,295,495 - 3,295,495 YES - - 3,295,495 - 3,295,495
6 Joint Use (Pole) - Idaho.......................................................... 606,267 - 606,267 YES - - 606,267 - 606,267
7 Joint Use (Pole) - Oregon....................................................... 10,632 - 10,632 YES - - 10,632 - 10,632
8 Total.................................................................................... 3,911,815$ -$ 3,911,815$ 30,623$ 30,623$ B 3,942,438$ -$ 3,942,438$
Other Expenses (Acct 416):
9 Power Solutions...................................................................... 49,615$ -$ 49,615$ YES -$ -$ 49,615$ -$ 49,615$
10 Hydro Services........................................................................ 11,599 - 11,599 YES - - 11,599 - 11,599
11 Water Management Services.................................................. 10,097 - 10,097 YES - - 10,097 - 10,097
12 Qualified Reporting Entity Svcs.............................................. 1,804 - 1,804 YES - - 1,804 - 1,804
13 Operating Agreements............................................................ 3,295,495 - 3,295,495 YES - - 3,295,495 - 3,295,495
14 Joint Use - Idaho..................................................................... 1,333,265 - 1,333,265 YES - - 1,333,265 - 1,333,265
15 Joint Use - Oregon.................................................................. - - - YES - - - - -
16 Total.................................................................................... 4,701,875$ -$ 4,701,875$ -$ -$ C 4,701,875$ -$ 4,701,875$
IDAHO POWER COMPAN
OTHER REVENUES AND EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 2 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
FERC 2023
LINE ACCOUNT 2022 2022 2022 2022 Forecast Ref Unadjusted 2023NO NUMBER DESCRIPTION ctuals djustments Base Base Other djustment No Test Year nnualizing Test Year
Power production expenses:
Steam power generation -
Operation -
1 500 Oper and supv engineering.................................................................. 632,248$ (725,308)$ (93,060)$ 10,451$ 10,451$ (82,609)$ 6,114$ (76,495)$
2 501 Fuel ..................................................................................................... - - - - - - - -
3 502 Steam expenses.................................................................................. 9,298,487 (8,836,311) 462,176 - - 462,176 - 462,176
4 505 Electric expenses................................................................................. 1,128,466 (1,072,607) 55,859 - - 55,859 - 55,859
5 506 Misc steam power expenses................................................................ 8,586,280 (8,161,259) 425,021 13 13 425,034 7 425,041
6 507 Rents.................................................................................................... 229,461 (218,103) 11,358 - - 11,358 - 11,358
7 19,874,943 (19,013,588) 861,355 10,463 10,463 871,818 6,121 877,940
Maintenance -
8 510 Main supv and engineering.................................................................. (238,936) (11,789) (250,724) - - (250,724) - (250,724)
9 511 Main of structures................................................................................. 2,540,010 (2,414,279) 125,730 - - 125,730 - 125,730
10 512 Main of boiler plant............................................................................... 8,774,081 (8,339,764) 434,317 - - 434,317 - 434,317
11 513 Main of electric plant............................................................................ 2,306,519 (2,192,346) 114,173 - - 114,173 - 114,173
12 514 Main of misc steam plant..................................................................... 9,592,111 (9,117,301) 474,809 - - 474,809 - 474,809
13 22,973,785 (22,075,479) 898,305 - - 898,305 - 898,305
14 42,848,728 (41,089,067) 1,759,660 10,463 10,463 1,770,124 6,121 1,776,245
Hydraulic power generation -
Operation -
15 535 Oper supv and engineering.................................................................. 5,758,397 - 5,758,397 455,619 455,619 6,214,017 262,711 6,476,728
16 536 Water for power/Cloud seeding............................................................ 6,637,301 - 6,637,301 (210,258) (210,258) 6,427,044 54,646 6,481,690
17 536 Water leases........................................................................................ (9,801) 9,801 - - - - - -
18 537 Hydraulic expenses.............................................................................. 18,433,658 124,562 18,558,220 1,237,383 1,237,383 19,795,603 394,497 20,190,100
19 538 Electric expenses................................................................................. 1,959,732 - 1,959,732 180,701 180,701 2,140,433 95,472 2,235,905
20 539 Misc hydro pwr gen exp....................................................................... 5,131,195 (227) 5,130,968 386,324 386,324 5,517,292 213,191 5,730,483
21 540 Rents.................................................................................................... 303,402 - 303,402 - - 303,402 - 303,402
22 38,213,885 134,136 38,348,022 2,049,769 2,049,769 40,397,791 1,020,517 41,418,308
Maintenance -
23 541 Main supv and engineering.................................................................. 110,982 - 110,982 9,442 9,442 120,425 5,514 125,939
24 542 Main of structures................................................................................. 932,291 - 932,291 64,830 64,830 997,121 36,545 1,033,666
25 543 Main of res,dams,waterwys.................................................................. 454,092 - 454,092 38,359 38,359 492,451 16,036 508,487
26 544 Main of electric plant............................................................................ 2,611,843 - 2,611,843 198,915 198,915 2,810,758 111,584 2,922,342
27 545 Main of misc hydro plant...................................................................... 3,919,209 (108) 3,919,101 252,325 252,325 4,171,425 138,826 4,310,252
28 8,028,417 (108) 8,028,309 563,871 563,871 8,592,180 308,505 8,900,685
29 46,242,302 134,028 46,376,331 2,613,640 2,613,640 48,989,970 1,329,023 50,318,993
Other power generation -
Operation -
30 546 Oper supv and engineering.................................................................. 627,106 - 627,106 55,260 55,260 682,366 32,326 714,692
31 547.000 Fuel - Salmon diesel............................................................................ 10,499 - 10,499 - - 10,499 - 10,499
32 547 Fuel ..................................................................................................... - - - - - - - -
33 548 Generation expenses........................................................................... 4,902,489 - 4,902,489 343,492 343,492 5,245,982 198,160 5,444,142
34 549 Misc other pwr gen exp........................................................................ 9,124 - 9,124 43,934 43,934 53,058 22,895 75,953
35 550 Rents.................................................................................................... - - - - - - - -
36 5,549,218 - 5,549,218 442,687 442,687 5,991,905 253,381 6,245,286
Total maintenance...................................................................................................
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Total operation........................................................................................................
Total steam power generation.................................................................................
Total operation........................................................................................................
Total maintenance...................................................................................................
Total hydraulic power generation............................................................................
Total operation........................................................................................................
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 3 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
FERC 2023
LINE ACCOUNT 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
NO NUMBER DESCRIPTION Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Other power generation - (continued)
Maintenance -
1 551 Main supv and engineering.................................................................. -$ -$ -$ -$ -$ -$ -$ -$
2 552 Main of structures................................................................................. 159,030 - 159,030 5,316 5,316 164,346 2,832 167,178
3 553 Main of gen and elec plt....................................................................... 927,810 - 927,810 6,648 6,648 934,458 3,674 938,131
4 554 Main misc oth pwr gen plt..................................................................... 6,730,628 - 6,730,628 (3,372,657) (3,372,657) 3,357,971 29,364 3,387,334
-
5 7,817,467 - 7,817,467 (3,360,693) (3,360,693) 4,456,775 35,869 4,492,643
6 13,366,686 - 13,366,686 (2,918,006) (2,918,006) 10,448,680 289,250 10,737,929
Other power supply expenses -
7 555.050 Purchased power - transmission losses............................................... - - - - - - - -
8 555 Purchased power................................................................................. - - - - - - - -
9 556 System cont and load disp................................................................... - - - - - - - -
10 557 Other expenses - other power production............................................ 6,279,434 - 6,279,434 473,536 473,536 6,752,969 277,021 7,029,990
11 557 Other expenses - PCA, EPC and PCAM............................................. - - - - - - -
12 557 Other expenses - Bridger GAAP Adj.................................................... (135,744) 135,744 - - - - - -
13 6,143,689 135,744 6,279,434 473,536 473,536 6,752,969 277,021 7,029,990
14 108,601,405 (40,819,295) 67,782,110 179,632 179,632 67,961,743 1,901,415 69,863,157
Total other power supply expenses ........................................................................
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Total maintenance...................................................................................................
Total other power generation...................................................................................
Total power production expenses...........................................................................
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 4 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
FERC 2023
LINE ACCOUNT 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
NO NUMBER DESCRIPTION Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Transmission expenses:
Operation -
1 560 Oper supv and engineering.................................................................. 3,193,933$ (6)$ 3,193,927$ 251,886$ 251,886$ 3,445,814$ 147,211$ 3,593,025$
2 561 Load dispatching.................................................................................. 5,375,576 - 5,375,576 454,303 454,303 5,829,880 187,405 6,017,285
3 562 Station expenses................................................................................. 2,788,678 (1,453) 2,787,225 214,444 214,444 3,001,669 120,418 3,122,087
4 563 Overhead line expenses...................................................................... 1,121,678 - 1,121,678 57,232 57,232 1,178,910 26,779 1,205,690
5 564 Underground line expenses................................................................. - - - - - - - -
6 565 Trans of elec by others......................................................................... 11,322,964 (11,322,964) (0) - - (0) - (0)
7 566 Misc trans expenses............................................................................ 8 - 8 0 0 8 - 8
8 567 Rents.................................................................................................... 4,855,402 - 4,855,402 - - 4,855,402 - 4,855,402
9 28,658,239 (11,324,423) 17,333,816 977,866 977,866 18,311,682 481,814 18,793,496
Maintenance -
10 568 Main supv and engineering.................................................................. 206,814 - 206,814 9,586 9,586 216,400 5,608 222,008
11 569 Main of structures................................................................................. 1,907,634 - 1,907,634 151,682 151,682 2,059,316 88,601 2,147,917
12 570 Main of station equip............................................................................ 2,611,391 (489) 2,610,902 297,615 297,615 2,908,517 144,194 3,052,711
13 571 Main of overhead lines......................................................................... 2,274,243 805,534 3,079,777 116,824 116,824 3,196,601 55,564 3,252,166
14 573 Main of misc trans plant....................................................................... 5,113 - 5,113 442 442 5,555 226 5,781
15 575 Admin-EIM........................................................................................... 686,880 - 686,880 - - 686,880 - 686,880
16 7,692,075 805,045 8,497,120 576,149 576,149 9,073,269 294,193 9,367,462
17 36,350,314 (10,519,378) 25,830,936 1,554,015 1,554,015 27,384,951 776,007 28,160,958
Distribution expenses:
Operation -
18 580 Oper supv and engineering.................................................................. 5,911,141 3,912 5,915,054 326,853 326,853 6,241,907 186,671 6,428,578
19 581 Load dispatching.................................................................................. 5,170,071 - 5,170,071 488,757 488,757 5,658,828 285,943 5,944,770
20 582 Station expenses................................................................................. 1,862,473 (7) 1,862,466 114,459 114,459 1,976,925 60,977 2,037,902
21 583 Overhead line expenses...................................................................... 5,421,238 104,989 5,526,227 477,721 477,721 6,003,948 214,267 6,218,215
22 584 Underground line expenses................................................................. 4,717,552 4,282 4,721,834 167,229 167,229 4,889,062 82,237 4,971,299
23 585 St light and sgnl sys exp...................................................................... 44,756 - 44,756 2,724 2,724 47,479 1,309 48,788
24 586 Meter expenses.................................................................................... 5,719,569 (73) 5,719,496 535,125 535,125 6,254,621 256,699 6,511,320
25 587 Customer install expenses................................................................... 1,095,297 - 1,095,297 88,874 88,874 1,184,170 45,823 1,229,993
26 588 Misc distribution exp............................................................................ 4,687,904 (1,010) 4,686,894 323,082 323,082 5,009,975 181,825 5,191,800
27 589 Rents.................................................................................................... 741,341 - 741,341 - - 741,341 - 741,341
28 35,371,341 112,093 35,483,435 2,524,822 2,524,822 38,008,257 1,315,749 39,324,006
Maintenance -
29 590 Main supv and engineering.................................................................. 11,968 - 11,968 997 997 12,965 583 13,548
30 591 Main of structures................................................................................. - - - - - - - -
31 592 Main of station equip............................................................................ 4,120,742 (351) 4,120,391 328,264 328,264 4,448,655 167,728 4,616,383
32 593 Main of overhead lines......................................................................... 21,931,803 12,695,311 34,627,115 684,800 684,800 35,311,914 330,675 35,642,590
33 594 Main of underground lines.................................................................... 751,577 18,123 769,700 45,008 45,008 814,708 22,649 837,357
34 595 Main of line transformers..................................................................... 94,087 - 94,087 2,717 2,717 96,804 1,557 98,361
35 596 Main of st lght-sgnl sys........................................................................ 204,924 3,043 207,967 16,003 16,003 223,970 7,856 231,826
36 597 Main of meters..................................................................................... 862,000 - 862,000 77,162 77,162 939,163 42,167 981,330
37 598 Main of misc dist plant......................................................................... 123,765 - 123,765 10,116 10,116 133,880 5,037 138,917
38 28,100,867 12,716,126 40,816,993 1,165,066 1,165,066 41,982,059 578,252 42,560,311
39 63,472,208 12,828,219 76,300,428 3,689,888 3,689,888 79,990,316 1,894,002 81,884,317
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Total operation........................................................................................................
Total maintenance...................................................................................................
Total transmission expenses...................................................................................
Total operation........................................................................................................
Total maintenance...................................................................................................
Total distribution expenses.....................................................................................
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 5 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
FERC 2023
LINE ACCOUNT 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
NO NUMBER DESCRIPTION Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Customer accounts expenses:
Operation -
1 901 Supervision.......................................................................................... 845,854$ -$ 845,854$ 75,609$ 75,609$ 921,463$ 44,217$ 965,680$
2 902 Meter reading expenses....................................................................... 1,819,788 - 1,819,788 142,617 142,617 1,962,406 79,111 2,041,516
3 903 Cust records - collect exp.................................................................... 15,041,848 - 15,041,848 997,289 997,289 16,039,137 569,230 16,608,368
4 904 Uncollectible accounts......................................................................... 3,069,311 198,133 3,267,444 2,514,638 2,514,638 5,782,082 - 5,782,082
5 905 Misc customer accts exp...................................................................... (3,031) - (3,031) - - (3,031) - (3,031)
6 20,773,771 198,133 20,971,903 3,730,154 3,730,154 24,702,057 692,558 25,394,615
Customer service and informational expenses:
Operation -
7 907 Supervision.......................................................................................... 1,009,780 (15,995) 993,785 87,883 87,883 1,081,669 51,408 1,133,077
8 908 Customer assistance exp..................................................................... 7,286,059 (835) 7,285,224 4,110,142 4,110,142 11,395,366 291,521 11,686,886
9 908 Energy efficiency rider - Idaho............................................................. 31,673,550 (31,673,550) - - - - - -
10 908 Energy efficiency rider - Oregon.......................................................... 1,523,563 (1,523,563) - - - - - -
11 909 Info and instruct adv exp...................................................................... 295,103 - 295,103 10 10 295,112 - 295,112
12 910 Misc cust svc and inf exp..................................................................... 746,645 (3,166) 743,479 33,938 33,938 777,417 19,452 796,869
13 912 Demo and selling exp.......................................................................... - - - - - - - -
Total customer service and
14 42,534,700 (33,217,109) 9,317,591 4,231,973 4,231,973 13,549,564 362,381 13,911,945
Administrative and general expenses:
Operation -
15 920 Admin and gen salaries....................................................................... 69,192,001 - 69,192,001 6,557,156 6,557,156 75,749,157 3,836,202 79,585,359
16 920 Incentive............................................................................................... 26,598,671 (26,598,671) - 10,040,205 10,040,205 10,040,205 - 10,040,205
17 921 Office supplies and exp....................................................................... 15,137,531 (28,774) 15,108,757 50,701 50,701 15,159,457 15,816 15,175,273
18 922 Admin exp transf - cr............................................................................ (35,131,943) - (35,131,943) (3,326,773) (3,326,773) (38,458,716) (1,946,297) (40,405,013)
19 923 Outside services employed.................................................................. 8,733,229 - 8,733,229 5 5 8,733,233 - 8,733,233
20 924 Property insurance............................................................................... 3,925,608 1,277,597 5,203,205 40,547 40,547 5,243,752 98,991 5,342,742
21 925 Injuries and damages........................................................................... 6,544,597 5,309,456 11,854,054 14,295 14,295 11,868,349 8,363 11,876,713
22 926 Emp pensions and benefits.................................................................. 36,409,743 (16,837) 36,392,906 3,281,778 3,281,778 39,674,684 1,919,922 41,594,606
23 926.OR Emp pensions and benefits - Oregon.................................................. 880,053 - 880,053 - - 880,053 - 880,053
24 926.204 Emp pensions and benefits - Idaho..................................................... 17,153,713 - 17,153,713 18,028,665 18,028,665 35,182,378 - 35,182,378
25 926.205 Emp pensions and benefits - FERC..................................................... - - - - - - - -
26 927 Franchise requirements....................................................................... - - - - - - - -
27 928 Reg commission expenses.................................................................. 6,545,806 (65,075) 6,480,731 296,576 296,576 6,777,307 - 6,777,307
28 929 Duplicate charges - cr.......................................................................... - - - - - - - -
29 930.1 General advertising exp....................................................................... 491,473 (491,473) - - - - - -
30 930.2 Misc general expenses........................................................................ 4,378,924 (365,067) 4,013,857 20,958 20,958 4,034,815 12,261 4,047,076
31 931 Rents.................................................................................................... - - - - - - - -
32 160,859,406 (20,978,844) 139,880,562 35,004,113 35,004,113 174,884,675 3,945,258 178,829,933
Maintenance -
33 935 Main of general plant............................................................................ 7,877,237 (826) 7,876,411 132,761 132,761 8,009,172 65,032 8,074,204
34 7,877,237 (826) 7,876,411 132,761 132,761 8,009,172 65,032 8,074,204
Total administrative and
35 168,736,643 (20,979,670) 147,756,973 35,136,874 35,136,874 182,893,847 4,010,290 186,904,137
Total electric operation
36 440,469,041$ (92,509,099)$ 347,959,942$ 48,522,536$ 48,522,536$ D 396,482,478$ 9,636,652$ 406,119,130$
IDAHO POWER COMPANY
Total maintenance...................................................................................................
general expenses...................................................................................................
and maintenance expenses...................................................................................
OPERATION AND MAINTENANCE EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Total customer accounts expenses.........................................................................
informational expenses .........................................................................................
Total operation........................................................................................................
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 6 of 23
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2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Description ctuals djustments Base Base Othe djustment No Test Year nnualizing Test Year
Production - steam:
1 Bridger plant............................................................................... 333,083$ -$ 333,083$ YES -$ -$ 333,083$ -$ 333,083$
2 Boardman plant.......................................................................... 19,354 - 19,354 YES - - 19,354 - 19,354
3 Valmy plant................................................................................. 60,158 - 60,158 YES - - 60,158 - 60,158
4 Total production - steam.......................................................... 412,595 - 412,595 - - 412,595 - 412,595
ll risk:
5 Blanket fidelity bond.................................................................... 62,870 - 62,870 YES - - 62,870 - 62,870
6 Property "all risk"......................................................................... 2,933,239 1,277,597 4,210,836 - - 4,210,836 75,269 4,286,105
7 Other miscellaneous................................................................... 67,077 - 67,077 YES - - 67,077 - 67,077
8 Total all risk.............................................................................. 3,063,186 1,277,597 4,340,783 - - 4,340,783 75,269 4,416,052
9 Total property insurance................................................................ 3,475,781$ 1,277,597$ 4,753,378$ -$ -$ D 4,753,378$ 75,269$ 4,828,647$
IDAHO POWER COMPAN
OPERATION AND MAINTENANCE EXPENSES
PROPERTY INSURANCE - ACCOUNT 924
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 7 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
FERC administrative assessments and securities (928.101)
1 Capacity............................................................................................. 2,826,830$ -$ 2,826,830$ YES -$ 2,826,830$ -$ 2,826,830$
2 Generation.......................................................................................... 963,911 - 963,911 YES - 963,911 - 963,911
-
3 Ferc Order #472 - Sales for resale..................................................... 963,867 - 963,867 YES - 963,867 - 963,867
-
4 Miscellaneous Other........................................................................... 109,055 - 109,055 YES - 109,055 - 109,055
5 Total (928.101)................................................................................. 4,863,663 - 4,863,663 - - 4,863,663 - 4,863,663
-
6 FERC - Rate Case (928.102)............................................................... - - - - - - - -
-
7 FERC - Oregon Hydro (928.104).......................................................... 271,717 - 271,717 YES - 271,717 - 271,717
8 Total FERC expense........................................................................ 5,135,380 - 5,135,380 - - 5,135,380 - 5,135,380
Idaho Public Utilities Commission expense:
9 Rate case (928.202)........................................................................... - - - - - - - -
-
10 Other (928.203).................................................................................. 36,197 - 36,197 296,576 296,576 332,773 - 332,773
11 Total IPUC expense......................................................................... 36,197 - 36,197 296,576 296,576 332,773 - 332,773
Oregon Public Utility Commission expense:
12 Filing Fees (928.301)......................................................................... - - - - - - - -
-
13 Rate case (928.302)........................................................................... - - - - - - - -
-
14 Other (928.303).................................................................................. 1,374,230 (65,075) 1,309,155 YES - 1,309,155 - 1,309,155
15 Total OPUC expense....................................................................... 1,374,230 (65,075) 1,309,155 - - 1,309,155 - 1,309,155
Nevada Public Service Commission expense:
16 Other (928.403).................................................................................. - - - - - - - -
17 Total NPSC expense........................................................................ - - - - - - - -
18 Total regulatory commission expenses................................................ 6,545,806$ (65,075)$ 6,480,731$ 296,576$ 296,576$ D 6,777,307$ -$ 6,777,307$
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
REGULATORY COMMISSION EXPENSES - ACCOUNT 928
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 8 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Description ctuals djustments Base Base Other djustment No Test Yea nnualizing Test Yea
Accounts 403 and 404:
1 mortization expense.............................................................. 5,266,930$ 1.)-$ 5,266,930$ 618,646$ 618,646$ 5,885,576$ 95,740$ 5,981,316$
2 Depreciation expense............................................................. 163,581,418 2.)(24,584,889) 138,996,530 9,845,191 9,845,191 148,841,721 8,884,245 157,725,966
3 Total................................................................................... 168,848,348$ (24,584,889)$ 144,263,460$ 10,463,837$ 10,463,837$ E 154,727,297$ 8,979,985$ 163,707,282$
IDAHO POWER COMPAN
DEPRECIATION AND AMORTIZATION EXPENSE
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 9 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
1 406 Amortization of Electric Plant Acquisition Adjustment - Asset Exchange
(IPUC Order No. 33313, OPUC Order No. 15-184, FERC Order No. 20150617-3060)...... 15,018$ -$ 15,018$ YES -$ -$ 15,018$ -$ 15,018$
2 Total............................................................................................................................ 15,018$ -$ 15,018$ -$ -$ F 15,018$ -$ 15,018$
IDAHO POWER COMPANY
ELECTRIC PLANT/REGULATORY ASSETS - AMORT.,ADJUST.,GAINS & LOSSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 10 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Regulatory Debits/Credits (Acct 407.3/407.4):
Idaho
1 Siemens LTP Amort - Idaho............................................... 643,866$ -$ 643,866$ YES -$ -$ 643,866$ -$ 643,866$
2 Siemens LTP Amort - Idaho Deferred RB......................... 431,488$ -$ 431,488$ YES -$ -$ 431,488$ -$ 431,488$
3 Cloud computing................................................................ 374,905$ (173,640)$ 201,265$ YES -$ -$ 201,265$ -$ 201,265$
4 Wildfire Mitigation.............................................................. -$ -$ -$ 1,865,167$ 1,865,167$ 1,865,167$ -$ 1,865,167$
5 Subtotal Idaho................................................................... 1,450,259$ (173,640)$ 1,276,619$ 1,865,167$ 1,865,167$ 3,141,786$ -$ 3,141,786$
Oregon
6 Deferred Pension - Oregon................................................ 219,697$ -$ 219,697$ YES -$ -$ 219,697$ -$ 219,697$
7 Siemens LTP Amort - Oregon........................................... 39,316$ -$ 39,316$ YES -$ -$ 39,316$ -$ 39,316$
8 Siemens LTP Amort - Oregon Deferred RB...................... 44,046$ -$ 44,046$ YES -$ -$ 44,046$ -$ 44,046$
9 Subtotal Oregon................................................................ 303,059$ -$ 303,059$ YES -$ -$ 303,059$ -$ 303,059$
10 Total............................................................................... 1,753,318$ (173,640)$ 1,579,678$ 1,865,167$ 1,865,167$ G 3,444,845$ -$ 3,444,845$
IDAHO POWER COMPANY
REGULATORY DEBITS AND CREDITS
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 11 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecas Re Unadjusted 2023
No Description ctuals djustments Base Base Other djustmen No Test Yea nnualizing Test Year
Federal taxes:
1 Unemployment................................................................. 94,333$ (94,333)$ -$ YES -$ -$ -$ -$ -$
2 Social Security ................................................................ 18,219,357 (18,219,357) - YES - - - - -
3 Total federal taxes......................................................... 18,313,691 (18,313,691) - - - - - -
State, county and local taxes:
Real and personal property:
4 Idaho............................................................................... 16,447,825 - 16,447,825 2,709,059 2,709,059 19,156,884 482,288 19,639,172
5 Oregon........................................................................... 5,007,521 - 5,007,521 585,570 585,570 5,593,091 - 5,593,091
6 Montana......................................................................... 473,595 - 473,595 46,111 46,111 519,706 - 519,706
7 Washington.................................................................... 4,069 - 4,069 (109) (109) 3,960 - 3,960
8 Wyoming........................................................................ 1,391,819 (1,282,348) 109,471 1,204 1,204 110,675 15,946 126,621
9 Nevada........................................................................... 321,605 (314,445) 7,160 (1,824) (1,824) 5,336 - 5,336
10 Shoshone-Bannock........................................................ 91,431 - 91,431 5,851 5,851 97,282 - 97,282
11 Total real and personal property.................................. 23,737,866 (1,596,793) 22,141,073 3,345,862 3,345,862 25,486,935 498,234 25,985,169
12 Kilowatt-hour tax - Idaho.................................................. 1,162,897 - 1,162,897 1,055,305 1,055,305 2,218,202 - 2,218,202
Licenses:
13 Wyoming........................................................................ 4,090 - 4,090 YES - - 4,090 - 4,090
14 Shoshone-Bannock........................................................ 150 - 150 YES - - 150 - 150
15 Total licenses............................................................... 4,240 - 4,240 - - 4,240 - 4,240
Regulatory commission:
16 Idaho............................................................................... 2,616,251 - 2,616,251 YES - - 2,616,251 - 2,616,251
17 Oregon........................................................................... 290,260 - 290,260 95,251 95,251 385,511 - 385,511
18 Total regulatory commission........................................ 2,906,511 - 2,906,511 95,251 95,251 3,001,762 - 3,001,762
Franchise:
19 Oregon total franchise.................................................... 890,161 - 890,161 62,839 62,839 953,000 - 953,000
-
Unemployment:
20 Idaho............................................................................... 199,146 (199,146) - YES - - - - -
21 Oregon........................................................................... 45,401 (45,401) - YES - - - - -
22 Total unemployment..................................................... 244,547 (244,547) - - - - - -
23 Total state, county and local taxes................................ 28,946,224 (1,841,340) 27,104,883 4,559,257 4,559,257 31,664,140 498,234 32,162,374
24 Total other taxes................................................................ 47,259,914 (20,155,031) 27,104,883 4,559,257 4,559,257 31,664,140 498,234 32,162,374
25 Less: State & Fed P/R Loading Reversal...................... (18,558,238) 18,558,238 - - - - - -
26 Net other taxes................................................................... 28,701,676$ (1,596,793)$ 27,104,883$ 4,559,257$ 4,559,257$ H 31,664,140$ 498,234$ 32,162,374$
IDAHO POWER COMPANY
TAXES OTHER THAN INCOME TAXES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 12 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
Income:
1 Bridger Coal Company - joint venture................................................................................................... $10,211,212 -$ 10,211,212$ (7,211,212)$ (7,211,212)$ 3,000,000$ -$ 3,000,000$
2 Bridger Coal Company - overriding royalties........................................................................................ 247,311 - 247,311 (14,817) (14,817) 232,494 - 232,494
3 Interest and dividend income................................................................................................................ 3,248 - 3,248 (3,248) (3,248) - - -
4 Taxes Other than Income Taxes........................................................................................................... - - - - - - - -
5 Total income........................................................................................................................................ 10,461,771 - 10,461,771 (7,229,277) (7,229,277) 3,232,494 - 3,232,494
Expenses:
6 Operation expense................................................................................................................................ 247,311 - 247,311 (14,817) (14,817) 232,494 - 232,494
7 Income taxes......................................................................................................................................... 1,330,515 - 1,330,515 (841,104) (841,104) 489,411 - 489,411
8 Provision for deferred income taxes..................................................................................................... - - - - - - - -
9 Intercompany interest expense............................................................................................................. 101,905 - 101,905 567,568 567,568 669,473 - 669,473
10 Interest expense.................................................................................................................................... - - - - - - - -
11 Total expenses.................................................................................................................................... 1,679,731 - 1,679,731 (288,353) (288,353) 1,391,378 - 1,391,378
12 Net income from operations..................................................................................................................... 8,782,040 - 8,782,040 (6,940,924) (6,940,924) 1,841,116 - 1,841,116
13 Add: Interest expense from notes payable to parent (Net of Tax)........................................................... 77,939 - 77,939 450,945 450,945 528,884 - 528,884
14 Net income (earnings to Idaho Power Company).................................................................................... 8,859,979$ -$ 8,859,979$ (6,489,979)$ (6,489,979)$ I 2,370,000$ -$ 2,370,000$
IDAHO POWER COMPANY
STATEMENT OF INCOME
FOR IDAHO ENERGY RESOURCES COMPANY
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 13 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Description ctuals djustments Base Base Othe djustment No Test Year nnualizing Test Year
1 FUDC related to Hells Canyon relicensing collected.......................................... 6,815,472$ 6,815,472$ YES -$ -$ 6,815,472$ -$ 6,815,472$
2 Total AFUDC related to Hells Canyon Relicensing Collected........................... 6,815,472 - 6,815,472 - - J 6,815,472 - 6,815,472
IDAHO POWER COMPAN
ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION (AFUDC) RELATED TO HELLS CANYON RELICENSING COLLECTED FROM CUSTOMERS
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 14 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Month ctuals djustments Base Base Other djustment No Test Year nnualizing Test Year
1 December, 2021..................................... 6,482,321,388$ (734,727,907)$ 5,747,593,482$ 314,837,327$ 314,837,327$ 6,062,430,809$ -$ 6,062,430,809$
2 January, 2022......................................... 6,491,936,129 (735,611,485) 5,756,324,644 312,179,468 312,179,468 6,068,504,113 - 6,068,504,113
3 February................................................. 6,504,930,241 (735,561,109) 5,769,369,131 312,714,759 312,714,759 6,082,083,890 - 6,082,083,890
4 March...................................................... 6,540,209,581 (735,792,019) 5,804,417,562 305,764,751 305,764,751 6,110,182,313 - 6,110,182,313
5 pril......................................................... 6,551,240,968 (736,164,064) 5,815,076,904 310,534,335 310,534,335 6,125,611,239 - 6,125,611,239
6 May......................................................... 6,571,566,813 (737,340,034) 5,834,226,779 311,925,031 311,925,031 6,146,151,809 - 6,146,151,809
7 June........................................................ 6,654,009,072 (737,630,520) 5,916,378,552 287,963,459 287,963,459 6,204,342,012 - 6,204,342,012
8 July......................................................... 6,652,494,874 (739,045,575) 5,913,449,300 397,088,528 397,088,528 6,310,537,828 - 6,310,537,828
9 ugust..................................................... 6,668,313,271 (739,117,974) 5,929,195,297 414,237,100 414,237,100 6,343,432,397 - 6,343,432,397
10 September.............................................. 6,708,499,049 (739,254,042) 5,969,245,007 405,616,489 405,616,489 6,374,861,496 - 6,374,861,496
11 October................................................... 6,712,869,047 (739,384,738) 5,973,484,308 477,790,493 477,790,493 6,451,274,802 - 6,451,274,802
12 November............................................... 6,730,682,438 (738,680,228) 5,992,002,210 479,755,721 479,755,721 6,471,757,931 - 6,471,757,931
13 December............................................... 6,801,544,542 (739,113,733) 6,062,430,809 490,306,909 490,306,909 6,552,737,718 - 6,552,737,718
14 Average............................................... 6,620,816,724$ (737,494,110)$ 5,883,322,614$ 370,824,182$ 370,824,182$ K 6,254,146,797$ -$ 6,254,146,797$
IDAHO POWER COMPAN
ELECTRIC PLANT IN SERVICE (Excluding ARO Entries)
For The Thirteen Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 15 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Month ctuals djustments Base Base Other djustment No Test Yea nnualizing Test Year
1 December, 2021................................................................ 2,429,210,499$ (442,763,625)$ 1,986,446,874$ 69,821,495$ 69,821,495$ 2,056,268,369$ -$ 2,056,268,369$
2 January, 2022................................................................... 2,440,296,309 (445,400,489) 1,994,895,820 67,474,788 67,474,788 2,062,370,608 - 2,062,370,608
3 February............................................................................ 2,451,056,338 (448,022,265) 2,003,034,072 67,428,582 67,428,582 2,070,462,655 - 2,070,462,655
4 March................................................................................ 2,456,151,466 (450,637,944) 2,005,513,522 67,710,802 67,710,802 2,073,224,324 - 2,073,224,324
5 pril................................................................................... 2,467,251,838 (453,262,972) 2,013,988,866 65,681,174 65,681,174 2,079,670,040 - 2,079,670,040
6 May.................................................................................... 2,470,981,025 (455,720,952) 2,015,260,073 70,904,786 70,904,786 2,086,164,859 - 2,086,164,859
7 June.................................................................................. 2,519,553,447 (499,093,335) 2,020,460,112 51,478,083 51,478,083 2,071,938,195 - 2,071,938,195
8 July.................................................................................... 2,530,068,705 (503,801,575) 2,026,267,130 52,617,855 52,617,855 2,078,884,985 - 2,078,884,985
9 ugust............................................................................... 2,536,953,490 (508,746,243) 2,028,207,247 58,732,949 58,732,949 2,086,940,196 - 2,086,940,196
10 September......................................................................... 2,550,267,830 (513,755,725) 2,036,512,105 53,392,441 53,392,441 2,089,904,546 - 2,089,904,546
11 October............................................................................. 2,563,961,938 (518,619,342) 2,045,342,596 52,252,303 52,252,303 2,097,594,900 - 2,097,594,900
12 November.......................................................................... 2,575,189,654 (523,684,763) 2,051,504,890 52,638,408 52,638,408 2,104,143,298 - 2,104,143,298
13 December.......................................................................... 2,585,055,649 (528,787,280) 2,056,268,369 42,146,361 42,146,361 2,098,414,730 - 2,098,414,730
14 Average.......................................................................... 2,505,846,014$ (484,022,808)$ 2,021,823,206$ 59,406,156$ 59,406,156$ L 2,081,229,362$ -$ 2,081,229,362$
IDAHO POWER COMPAN
ACCUMULATED PROVISION FOR DEPRECIATION (Excluding ARO Entries)
For The Thirteen Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 16 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Month ctuals djustments Base Base Othe djustment No Test Yea Normalizing Test Yea
1 December, 2021................................................... 39,195,698$ -$ 39,195,698$ 133,443$ 133,443$ 39,329,141$ -$ 39,329,141$
2 January, 2022...................................................... 39,539,156 - 39,539,156 266,799 266,799 39,805,955 - 39,805,955
3 February............................................................... 39,932,735 - 39,932,735 353,826 353,826 40,286,561 - 40,286,561
4 March................................................................... 40,250,549 - 40,250,549 518,643 518,643 40,769,192 - 40,769,192
5 pril...................................................................... 40,255,052 - 40,255,052 797,459 797,459 41,052,512 - 41,052,512
6 May....................................................................... 40,551,163 - 40,551,163 874,968 874,968 41,426,131 - 41,426,131
7 June..................................................................... 40,903,109 - 40,903,109 1,011,003 1,011,003 41,914,112 - 41,914,112
8 July....................................................................... 41,314,481 - 41,314,481 957,143 957,143 42,271,624 - 42,271,624
9 ugust.................................................................. 41,773,810 - 41,773,810 990,683 990,683 42,764,493 - 42,764,493
10 September............................................................ 42,233,979 - 42,233,979 1,024,920 1,024,920 43,258,899 - 43,258,899
11 October................................................................ 38,724,789 - 38,724,789 4,647,280 4,647,280 43,372,069 - 43,372,069
12 November............................................................. 38,933,163 - 38,933,163 4,934,313 4,934,313 43,867,476 - 43,867,476
13 December............................................................. 39,329,141 - 39,329,141 4,831,972 4,831,972 44,161,114 - 44,161,114
14 Average............................................................. 40,225,910$ -$ 40,225,910$ 1,641,727$ 1,641,727$ M 41,867,637$ -$ 41,867,637$
IDAHO POWER COMPAN
ACCUMULATED PROVISION FOR AMORTIZATION (Excluding ARO Entries)
OF ELECTRIC UTILITY PLANT
For The Thirteen Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 17 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
2023
Line 2022 2022 2022 2022 3 Period Forecast Re Unadjusted Known and 2023
No Description - Account 154 & 163 Actuals Adjustments Base Base CAGR Other Adjustment No Test Year Normalizing Annualizing Measurable Test Year
1 December, 2021 77,551,656$ (967,717)$ 76,583,939$ -$ 9,542,885$ -$ 9,542,885$ 86,126,824$ -$ -$ -$ 86,126,824$
2 January, 2022 77,145,002 (967,717) 76,177,285 - 9,481,028 - 9,481,028 85,658,313 - - - 85,658,313
3 February 79,201,267 (967,717) 78,233,550 - 9,742,347 - 9,742,347 87,975,897 - - - 87,975,897
4 March 80,202,921 (967,717) 79,235,204 - 9,951,432 - 9,951,432 89,186,636 - - - 89,186,636
5 April 79,260,605 (967,717) 78,292,888 - 9,843,058 - 9,843,058 88,135,946 - - - 88,135,946
6 May 80,563,116 (967,717) 79,595,399 - 10,000,244 - 10,000,244 89,595,643 - - - 89,595,643
7 June 78,715,131 (967,717) 77,747,414 - 9,842,988 - 9,842,988 87,590,402 - - - 87,590,402
8 July 78,765,724 (967,717) 77,798,007 - 9,870,834 - 9,870,834 87,668,840 - - - 87,668,840
9 August 81,908,238 (967,717) 80,940,521 - 10,237,728 - 10,237,728 91,178,249 - - - 91,178,249
10 September 82,698,968 (967,717) 81,731,251 - 10,361,718 - 10,361,718 92,092,968 - - - 92,092,968
11 October 83,983,658 (967,717) 83,015,941 - 10,556,157 - 10,556,157 93,572,099 - - - 93,572,099
12 November 85,846,436 (967,717) 84,878,719 - 10,794,269 - 10,794,269 95,672,988 - - - 95,672,988
13 December 92,460,894 (967,717) 91,493,177 - 11,664,349 - 11,664,349 103,157,526 - - - 103,157,526
14 Average 81,407,970$ (967,717)$ 80,440,254$ -$ 10,145,311$ -$ 10,145,311$ N 90,585,564$ -$ -$ -$ 90,585,564$
IDAHO POWER COMPANY
MATERIALS AND SUPPLIES
For The Thirteen Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 18 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description ctuals djustments Base Base Other djustment No Test Year nnualizing Test Year
Idaho Public Utilities Commission:
ccount 186
1 merican Falls Bond Refinancing - (IPUC Order 25880).............................................. 135,528$ -$ 135,528$ (62,551)$ (62,551) 72,977$ -$ 72,977$
ccount 182
2 Siemens LTP Rate Base - (IPUC Order 33420)............................................................ 12,851,571 - 12,851,571 (643,866) (643,866) 12,207,705 - 12,207,705
3 Siemens LTP Deferred Rate Base - (IPUC Order 33420)............................................. 8,612,494 - 8,612,494 (431,488) (431,488) 8,181,006 - 8,181,006
4 Cloud Computing - (IPUC Order 34707)....................................................................... 1,616,918 (409,326) 1,207,592 (201,265) (201,265) 1,006,327 - 1,006,327
5 Wildfire Mitigation - (IPUC Order 35077)....................................................................... 27,078,227 (14,022,056) 13,056,171 YES - 13,056,171 - 13,056,171
Oregon Public Utilities Commission:
ccount 182
6 CUB Fund Grant - (OPUC Order 21-166, 22-192)........................................................ 37,154 - 37,154 (37,154) (37,154) - - -
7 Siemens LTP Rate Base - (OPUC Order 15-387)........................................................ 511,105 - 511,105 (39,316) (39,316) 471,789 - 471,789
8 Siemens LTP Deferred Rate Base - (OPUC Order 15-387)......................................... 138,550 - 138,550 (44,046) (44,046) 94,504 - 94,504
9 SFAS 87 Capitalized Pension - (OPUC Order 10-064)................................................. 7,000,878 - 7,000,878 (219,697) (219,697) 6,781,181 - 6,781,181
ccount 254
10 Reconnect Fees (Remote Meters) - (OPUC ADV 16-09)............................................. (14,711) - (14,711) YES - - (14,711) - (14,711)
11 Jim Bridger Plant End-of-Life Depreciation - (OPUC Order 12-296)............................. (3,285,386) - (3,285,386) YES - - (3,285,386) - (3,285,386)
12 Total........................................................................................................................ 54,682,328$ (14,431,382)$ 40,250,946$ (1,679,383)$ (1,679,383)$ O 38,571,563$ -$ 38,571,563$
IDAHO POWER COMPAN
OTHER DEFERRED PROGRAMS
At December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 19 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
2023
Line 2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Description ctuals djustments Base Base Other djustment No Test Year nnualizing Test Year
Power Production:
1 American Falls Power Plant.......................................................... 104,155$ (104,155)$ -$ YES -$ -$ -$ -$ -$
2 Total Power Production.............................................................. 104,155 (104,155) - - - - - -
Distribution:
3 Amity Substation.......................................................................... 153,751 - 153,751 YES - - 153,751 - 153,751
4 Beacon Light Substation............................................................... 204,511 (204,511) - YES - - - - -
5 Dist. Lines, Blaine, ID................................................................... 443,545 - 443,545 YES - - 443,545 - 443,545
6 Dist. Lines, Canyon, ID................................................................. 25,581 - 25,581 YES - - 25,581 - 25,581
7 Farmway Station.......................................................................... 934,174 - 934,174 YES - - 934,174 - 934,174
8 Filer Substation............................................................................ 27,813 - 27,813 YES - - 27,813 - 27,813
9 Highland Substation..................................................................... 64,224 - 64,224 YES - - 64,224 - 64,224
10 Jump Substation.......................................................................... 67,722 (67,722) - YES - - - - -
11 Lakeshore Substation................................................................... 188,565 - 188,565 YES - - 188,565 - 188,565
McDermott Substation.................................................................. 1,330,604 - 1,330,604 YES - - 1,330,604 - 1,330,604
12 Melba Substation.......................................................................... 29,321 - 29,321 YES - - 29,321 - 29,321
13 Notch Butte Substation................................................................. 15,665 - 15,665 YES - - 15,665 - 15,665
14 Pillar Falls Substation................................................................... 209,434 - 209,434 YES - - 209,434 - 209,434
15 State Substation........................................................................... 117,597 - 117,597 YES - - 117,597 - 117,597
16 Ustick Substation.......................................................................... 19,670 (19,670) - YES - - - - -
17 Wagner Substation....................................................................... 91,452 - 91,452 YES - - 91,452 - 91,452
18 Ward Substation........................................................................... 243,933 - 243,933 YES - - 243,933 - 243,933
19 Greenleaf Substation.................................................................... - - - 250,000 250,000 250,000 - 250,000
20 Northside Substation.................................................................... - - - 1,372,140 1,372,140 1,372,140 - 1,372,140
21 Total Distribution........................................................................ 4,167,562 (291,903) 3,875,659 1,622,140 1,622,140 5,497,799 - 5,497,799
Transmission:
22 Boise Bench Transmission Station............................................... 179,904 - 179,904 YES - - 179,904 - 179,904
23 Donnelly McCall Transmission Land R/W..................................... 68,592 - 68,592 YES - - 68,592 - 68,592
24 Dry Creek Transmission Station................................................... 26,671 - 26,671 YES - - 26,671 - 26,671
25 Line #853 500KV.......................................................................... 332,748 - 332,748 YES - - 332,748 - 332,748
26 Line #854 500KV.......................................................................... 308,066 - 308,066 YES - - 308,066 - 308,066
27 Long Valley Transmission Station................................................. 22,377 (22,377) - YES - - - - -
28 Mayfield Transmission Station...................................................... 220,052 - 220,052 YES - - 220,052 - 220,052
29 Midpoint Transmission Station...................................................... 851,271 (73,257) 778,014 YES - - 778,014 - 778,014
30 Pallette Junction Substation......................................................... 748,482 - 748,482 YES - - 748,482 - 748,482
31 Sage Transmission Station........................................................... 89,977 - 89,977 YES - - 89,977 - 89,977
32 Shellrock Transmission Station..................................................... 9,918 (9,918) - YES - - - - -
33 Total Transmission..................................................................... 2,858,058 (105,552) 2,752,506 - - 2,752,506 - 2,752,506
34 Total Plant Held for Future Use ............................................... 7,129,775$ (501,610)$ 6,628,165$ 1,622,140$ 1,622,140$ P 8,250,305$ -$ 8,250,305$
IDAHO POWER COMPANY
PLANT HELD FOR FUTURE USE
At December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 20 of 23
IDAHO POWER COMPANY
2023 RATE CASE
DEFERRED INCOME TAX BALANCES
Balance Dec 31,
2022 2023 Change
Balance Dec 31,
2023
Average
2022-2023
CCOUNT 190 - ACCUM DEF INC TAXES:
004003-CONSTRUCTION ADVANCES 2,563,899 (1,514,441) 1,049,458 1,806,678
005010-POSTEMPLOYMENT BENEFITS 396,050 23,244 419,294 407,672
005026-USBR AMERICAN FALLS O&M COSTS 28,489 (8,996) 19,492 23,991
005033-NON VEBA PENSION AND BENEFITS (804,568) (56,450) (861,018) (832,793)
005047-OTHER EMPLOYEE'S LT DEFERRED COMP 90,889 149,356 240,245 165,567
005053-STOCK BASED COMPENSATION 3,184,240 810,433 3,994,673 3,589,457
005064-BRIDGER REVENUE DEFERRAL 1,114,435 (57,435) 1,057,000 1,085,717
005073-OR RECONNECT FEES ADV 3,262 525 3,787 3,524
005531-RATE CASE DISALLOWANCES AMORTIZATION 963,150 (76,267) 886,883 925,016
008001-VEBA POST-RETIREMENT BENEFITS 12,042,335 800,015 12,842,350 12,442,343
008013-ANNUALIZED BOOK DEPRECIATION 0 596,171 596,171 298,086
TOTAL 190 19,582,181 666,153 20,248,333 19,915,258
ACCOUNT 282 - ACCUM DEF INC TAXES - OTHER PROPERTY:
LIBERALIZED DEPR - ELECTRIC PLANT (404,092,568) 16,604,189 (387,488,379) (395,790,474)
TOTAL 282 (404,092,568) 16,604,189 (387,488,379) (395,790,474)
ACCOUNT 283 - ACCUM DEF INC TAXES - OTHER:
004501-ROYALTY INCOME (247,446) 63,658 (183,788) (215,617)
005008-GAIN/LOSS ON REACQUIRED DEBT (212,169) 70,330 (141,839) (177,004)
005045-WILDFIRE MITIGATION 35077 DEFERRAL (5,940,336) 480,094 (5,460,242) (5,700,289)
005057-INTERVENOR FUNDING ORDERS (88,723) (1,148) (89,871) (89,297)
008081-SIEMENS LTP CONTRACT (127,703) (17,214) (144,916) (136,310)
008083-SIEMENS OR DRB INTEREST RESERVE 49,647 7,161 56,808 53,228
TOTAL 283 (6,566,729) 602,881 (5,963,848) (6,265,289)
TOTAL DEFERRED TAX BALANCES (391,077,117) 17,873,223 (373,203,894) (382,140,505)
Deferred Tax Expense without ITC - 410 / 411 (17,873,223)
ITC Deferred Tax Expense - 411.4 25,014,178
Total Deferred Tax Expense 7,140,954
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 21 of 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Month ctuals djustments Base Base Other djustment No Test Year nnualizing Test Year
1 December, 2021............................................................................ 8,350,901$ -$ 8,350,901$ (591,838)$ (591,838)$ 7,759,063$ -$ 7,759,063$
2 January, 2022................................................................................ 8,592,890 - 8,592,890 (987,155) (987,155) 7,605,735 - 7,605,735
3 February........................................................................................ 8,538,803 - 8,538,803 (898,797) (898,797) 7,640,006 - 7,640,006
4 March............................................................................................. 10,213,241 - 10,213,241 (2,483,500) (2,483,500) 7,729,741 - 7,729,741
5 pril................................................................................................ 10,679,989 - 10,679,989 (3,239,939) (3,239,939) 7,440,050 - 7,440,050
6 May................................................................................................ 11,148,661 - 11,148,661 (3,995,622) (3,995,622) 7,153,039 - 7,153,039
7 June............................................................................................... 11,932,802 - 11,932,802 (5,269,772) (5,269,772) 6,663,030 - 6,663,030
8 July................................................................................................ 14,999,118 - 14,999,118 (7,501,216) (7,501,216) 7,497,902 - 7,497,902
9 ugust........................................................................................... 15,495,033 - 15,495,033 (8,135,695) (8,135,695) 7,359,338 - 7,359,338
10 September..................................................................................... 16,087,930 - 16,087,930 (9,104,261) (9,104,261) 6,983,669 - 6,983,669
11 October.......................................................................................... 18,048,874 - 18,048,874 (10,742,365) (10,742,365) 7,306,509 - 7,306,509
12 November...................................................................................... 17,611,152 - 17,611,152 (10,027,295) (10,027,295) 7,583,857 - 7,583,857
13 December...................................................................................... 19,112,288 - 19,112,288 (11,088,683) (11,088,683) 8,023,605 - 8,023,605
14 Average...................................................................................... 13,139,360$ -$ 13,139,360$ (5,697,395)$ (5,697,395)$ Q 7,441,965$ -$ 7,441,965$
IDAHO POWER COMPAN
CUSTOMER ADVANCES FOR CONSTRUCTION
For The Thirteen Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 22 of 23
IDAHO POWER COMPANY
IERCo - SUBSIDIARY RATE BASE COMPONENTS
For The Thirteen Months Ended December 31, 2023
(1) (2) (3) (4)
2022 2023 2022 2023 2022 2023 2022 2023
Advance Advance Notes Notes
Line Coal Coal Receivable from Receivable from Ref
No Month Investment Change Investment Royalties Change Royalties Subsidiary Change Subsidiary No Total Change Total
1 December, 2021................ 27,909,477$ (13,217,958)$ 14,691,519$ 961,328$ (247,311)$ 714,017$ 6,169,545$ 8,333,213$ 14,502,758$ 35,040,351$ (5,132,056)$ 29,908,294$
2 January, 2022................... 28,761,648 (13,873,414) 14,888,234 940,660 (246,017) 694,643 5,869,705 6,542,689 12,412,394 35,572,013 (7,576,742) 27,995,271
3 February............................ 29,321,846 (14,303,661) 15,018,185 920,340 (245,072) 675,268 1,869,799 9,529,108 11,398,907 32,111,986 (5,019,626) 27,092,360
4 March................................ 29,868,676 (14,709,423) 15,159,253 895,180 (239,286) 655,894 769,870 11,170,222 11,940,093 31,533,727 (3,778,487) 27,755,239
5 April................................... 23,299,816 (8,034,515) 15,265,301 873,183 (236,664) 636,519 6,294,076 9,477,055 15,771,131 30,467,075 1,205,877 31,672,951
6 May................................... 23,705,051 (8,347,313) 15,357,738 852,741 (235,596) 617,145 1,996,857 14,682,645 16,679,502 26,554,648 6,099,737 32,654,384
7 June.................................. 24,274,225 (8,804,613) 15,469,612 832,823 (235,053) 597,770 2,476,672 15,300,115 17,776,787 27,583,719 6,260,449 33,844,169
8 July.................................... 25,078,116 (9,414,845) 15,663,271 813,730 (235,335) 578,396 2,280,171 14,226,231 16,506,402 28,172,018 4,576,051 32,748,069
9 August............................... 25,941,338 (10,082,906) 15,858,432 794,481 (235,460) 559,021 584,225 17,092,958 17,677,183 27,320,045 6,774,592 34,094,636
10 September......................... 27,468,901 (11,448,670) 16,020,231 772,589 (232,942) 539,647 (1,674,522) 18,212,397 16,537,875 26,566,968 6,530,785 33,097,753
11 October............................. 13,288,889 2,918,075 16,206,964 748,223 (227,951) 520,272 11,622,230 4,736,156 16,358,387 25,659,343 7,426,280 33,085,623
12 November......................... 14,024,236 2,356,277 16,380,513 733,392 (232,494) 500,898 13,562,845 1,840,634 15,403,478 28,320,472 3,964,417 32,284,889
13 December.......................... 14,691,519 1,841,115 16,532,634 714,017 (232,494) 481,523 14,502,758 69,301 14,572,059 29,908,294 1,677,922 31,586,217
14 Average.......................... 23,664,134$ (8,086,296)$ 15,577,837$ 834,822$ (237,052)$ 597,770$ 5,101,864$ 10,093,286$ 15,195,150$ R 29,600,820$ 1,769,938$ 31,370,758$
Exhibit No. 22
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 23 of 23
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
JEPPSEN, DI
TESTIMONY
EXHIBIT NO. 23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
Line 2022 2022 2022 2022 Forecast Re Unadjusted 2023
No Description ctuals djustments Base Base Othe djustmen No Test Yea nnualizing Test Yea
1 General Advertising Expense.......................................................... 491,473$ (491,473)$ -$ -$ -$ -$ -$ -$
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
GENERAL ADVERTISING EXPENSE (ACCOUNT 930.1)
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 1 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
2023
Line Acct Contributions 2022 2022 2022 2022 Forecast Ref Unadjusted 2023NoNo Organization 100% 33.33% 100%ctuals dustments Base Base Othe dustment No Test Yea nnualizin Test Yea
1 537 Oregon Department of Agriculture............................................................................................................................ 41$ 41$ (41)$ -$ YES -$ -$ -$ -$ -$
2 537 Southern Idaho Water Quality Coalition................................................................................................................... 333 333 (333) - YES - - - - -
3 539 American Concrete Institute..................................................................................................................................... 37 37 (37) - YES - - - - -
4 539 American Society of Civil Engineers......................................................................................................................... 24 24 (24) - YES - - - - -
5 539 North American Weather Modification Council......................................................................................................... 166 166 (166) - YES - - - - -
6 545 Greater Pine Valley Rangeland Fire Protection Association...................................................................................... 25 25 (25) - YES - - - - -
7 545 Weiser River Rangeland Fire Protection Association................................................................................................ 83 83 (83) - YES - - - - -
8 562 Utilities Technology Council..................................................................................................................................... 1,446 1,446 (1,446) - YES - - - - -
9 570 Utilities Technology Council..................................................................................................................................... 482 482 (482) - YES - - - - -
10 588 The Electrical Apparatus Service Association........................................................................................................... 683 683 (683) - YES - - - - -
11 592 Utilities Technology Council..................................................................................................................................... 344 344 (344) - YES - - - - -
12 593 Donation.................................................................................................................................................................. 7,000 7,000 (7,000) - YES - - - - -
13 907 Chartwell................................................................................................................................................................. 15,995 15,995 (15,995) - YES - - - - -
14 908 Donation.................................................................................................................................................................. (488) (488) 488 - YES - - - - -
15 908 Forth....................................................................................................................................................................... 833 833 (833) - YES - - - - -
16 908 Kiwanis Club Capital City......................................................................................................................................... 240 240 (240) - YES - - - - -
17 908 Rotary Club Boise Metro.......................................................................................................................................... 250 250 (250) - YES - - - - -
18 910 Chartwell................................................................................................................................................................. 3,166 3,166 (3,166) - YES - - - - -
19 921 American Welding Society....................................................................................................................................... 85 85 (85) - YES - - - - -
20 921 Americas' SAP Users' Group................................................................................................................................... 945 945 (945) - YES - - - - -
21 921 Arid Club................................................................................................................................................................. 300 300 (300) - YES - - - - -
22 921 Chamber of Commerce Pocatello........................................................................................................................... 1,000 1,000 (1,000) - YES - - - - -
23 921 Chamber of Commerce Boise Metro........................................................................................................................ 650 650 (650) - YES - - - - -
24 921 Crane Creek............................................................................................................................................................ 2,100 2,100 (2,100) - YES - - - - -
25 921 DirectEmployers Association................................................................................................................................... 5,000 5,000 (5,000) - YES - - - - -
26 921 Donation.................................................................................................................................................................. 500 500 (500) - YES - - - - -
27 921 Hillcrest Country Club.............................................................................................................................................. 600 600 (600) - YES - - - - -
28 921 Idaho Business for Education.................................................................................................................................. 1,667 1,667 (1,667) - YES - - - - -
29 921 Industrial Asset Management Council...................................................................................................................... 583 583 (583) - YES - - - - -
30 921 Lions Club Twin Falls.............................................................................................................................................. 133 133 (133) - YES - - - - -
31 921 Lions Twin Falls....................................................................................................................................................... 42 42 (42) - YES - - - - -
32 921 National Association of Property Tax Representatives - Transportation Energy Communications............................. 50 50 (50) - YES - - - - -
33 921 Northwest Public Power Association........................................................................................................................ 504 504 (504) - YES - - - - -
34 921 Risk Management Society....................................................................................................................................... 255 255 (255) - YES - - - - -
35 921 Rotary Blue Lakes................................................................................................................................................... 68 68 (68) - YES - - - - -
36 921 Rotary Club Blue Lakes........................................................................................................................................... 206 206 (206) - YES - - - - -
37 921 Rotary Club Gooding............................................................................................................................................... 184 184 (184) - YES - - - - -
38 921 Rotary Club Jerome................................................................................................................................................. 225 225 (225) - YES - - - - -
39 921 Rotary Club Ketchum............................................................................................................................................... 177 177 (177) - YES - - - - -
40 921 Rotary Club Nampa................................................................................................................................................. 367 367 (367) - YES - - - - -
41 921 Rotary Club Twin Falls............................................................................................................................................. 73 73 (73) - YES - - - - -
42 921 Urban Land Institute................................................................................................................................................ 164 164 (164) - YES - - - - -
43 921 Western Energy Institute.......................................................................................................................................... 533 533 (533) - YES - - - - -
44 921 Western States Association of Tax Representatives................................................................................................. 50 50 (50) - YES - - - - -
45 930 Associated Taxpayers of Idaho................................................................................................................................ 24,000 24,000 (24,000) - YES - - - - -
46 930 Association of Idaho Cities....................................................................................................................................... 833 833 (833) - YES - - - - -
47 930 Avian Power Line Interaction Committee.................................................................................................................. 833 833 (833) - YES - - - - -
48 930 Bannock Development............................................................................................................................................. 2,667 2,667 (2,667) - YES - - - - -
49 930 Boise Valley Economic Partnership.......................................................................................................................... 5,833 5,833 (5,833) - YES - - - - -
50 930 BusinessPlus........................................................................................................................................................... 1,667 1,667 (1,667) - YES - - - - -
51 930 Cambridge Commercial Club................................................................................................................................... 13 13 (13) - YES - - - - -
52 930 Centre for Energy Advancement through Technological Innovation.......................................................................... 19,717 19,717 (19,717) - YES - - - - -
53 930 Chamber of Commerce Baker City........................................................................................................................... 359 359 (359) - YES - - - - -
54 930 Chamber of Commerce Blackfoot............................................................................................................................ - - - - YES - - - - -
55 930 Chamber of Commerce Boise Metro........................................................................................................................ 9,521 9,521 (9,521) - YES - - - - -
56 930 Chamber of Commerce Buhl.................................................................................................................................... 208 208 (208) - YES - - - - -
57 930 Chamber of Commerce Caldwell............................................................................................................................. 644 644 (644) - YES - - - - -
58 930 Chamber of Commerce Donnelly............................................................................................................................. 17 17 (17) - YES - - - - -
59 930 Chamber of Commerce Eagle.................................................................................................................................. 158 158 (158) - YES - - - - -
60 930 Chamber of Commerce Emmett.............................................................................................................................. 167 167 (167) - YES - - - - -
61 930 Chamber of Commerce Fruitland............................................................................................................................. 167 167 (167) - YES - - - - -
Actual
Memberships
IDAHO POWER COMPANYDEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
MEMBERSHIPS AND CONTRIBUTIONS
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 2 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
2023
Line Acct Contributions 2022 2022 2022 2022 Forecast Ref Unadjusted 2023NoNo Organization 100% 33.33% 100%ctuals dustments Base Base Othe dustment No Test Yea nnualizin Test Yea
Actual
Memberships
IDAHO POWER COMPANYDEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
MEMBERSHIPS AND CONTRIBUTIONS
For Twelve Months Ended December 31, 2023
Forecast Methodology
62 930 Chamber of Commerce Garden City........................................................................................................................ 83 83 (83) - YES - - - - -
63 930 Chamber of Commerce Garden Valley..................................................................................................................... 33 33 (33) - YES - - - - -
64 930 Chamber of Commerce Gooding............................................................................................................................. 48 48 (48) - YES - - - - -
65 930 Chamber of Commerce Hagerman.......................................................................................................................... 65 65 (65) - YES - - - - -
66 930 Chamber of Commerce Halfway.............................................................................................................................. 27 27 (27) - YES - - - - -
67 930 Chamber of Commerce Heyburn.............................................................................................................................. 128 128 (128) - YES - - - - -
68 930 Chamber of Commerce Horseshoe Bend................................................................................................................. 67 67 (67) - YES - - - - -
69 930 Chamber of Commerce Jerome............................................................................................................................... 200 200 (200) - YES - - - - -
70 930 Chamber of Commerce Kuna.................................................................................................................................. 333 333 (333) - YES - - - - -
71 930 Chamber of Commerce Meridian............................................................................................................................. 333 333 (333) - YES - - - - -
72 930 Chamber of Commerce Mountain Home.................................................................................................................. 183 183 (183) - YES - - - - -
73 930 Chamber of Commerce Nampa............................................................................................................................... 1,483 1,483 (1,483) - YES - - - - -
74 930 Chamber of Commerce Nyssa................................................................................................................................. 50 50 (50) - YES - - - - -
75 930 Chamber of Commerce Ontario............................................................................................................................... 105 105 (105) - YES - - - - -
76 930 Chamber of Commerce Payette............................................................................................................................... 92 92 (92) - YES - - - - -
77 930 Chamber of Commerce Pocatello............................................................................................................................ 781 781 (781) - YES - - - - -
78 930 Chamber of Commerce Riggins............................................................................................................................... 42 42 (42) - YES - - - - -
79 930 Chamber of Commerce Star.................................................................................................................................... 33 33 (33) - YES - - - - -
80 930 Chamber of Commerce Twin Falls........................................................................................................................... 780 780 (780) - YES - - - - -
81 930 Chamber of Commerce Weiser................................................................................................................................ 100 100 (100) - YES - - - - -
82 930 Chartwell................................................................................................................................................................. 18,329 18,329 (18,329) - YES - - - - -
83 930 City Club Boise........................................................................................................................................................ 183 183 (183) - YES - - - - -
84 930 E Source................................................................................................................................................................. 6,409 6,409 (6,409) - YES - - - - -
85 930 Eastern Oregon Vistor Association........................................................................................................................... 500 500 (500) - YES - - - - -
86 930 Edison Electric Institute........................................................................................................................................... 193,785 193,785 (193,785) - YES - - - - -
87 930 Electric Power Research Institute............................................................................................................................. 6,667 6,667 (6,667) - YES - - - - -
88 930 Great Rift Business Development............................................................................................................................ 750 750 (750) - YES - - - - -
89 930 Grid Forward........................................................................................................................................................... 2,500 2,500 (2,500) - YES - - - - -
90 930 Idaho Association of Counties.................................................................................................................................. 1,000 1,000 (1,000) - YES - - - - -
91 930 Idaho Manufacturing Alliance................................................................................................................................... 333 333 (333) - YES - - - - -
92 930 Jerome 20/20.......................................................................................................................................................... 1,666 1,666 (1,666) - YES - - - - -
93 930 National Hydropower Association............................................................................................................................. 15,774 15,774 (15,774) - YES - - - - -
94 930 North American Energy Standards Board................................................................................................................. 2,667 2,667 (2,667) - YES - - - - -
95 930 Oregon State University Foundation......................................................................................................................... 5,000 5,000 (5,000) - YES - - - - -
96 930 Pacific Northwest Utilities Conference Committee.................................................................................................... 18,058 18,058 (18,058) - YES - - - - -
97 930 Regional Economic Development Eastern Idaho...................................................................................................... 667 667 (667) - YES - - - - -
98 930 Rotary Club Twin Falls............................................................................................................................................. 146 146 (146) - YES - - - - -
99 930 Snake River Economic Development Alliance.......................................................................................................... 1,000 1,000 (1,000) - YES - - - - -
100 930 Southern Idaho Economic Development.................................................................................................................. 1,667 1,667 (1,667) - YES - - - - -
101 930 Southern Idaho Livestock Hall of Fame.................................................................................................................... 100 100 (100) - YES - - - - -
102 930 Sun Valley Economic Development.......................................................................................................................... 833 833 (833) - YES - - - - -
103 930 Western Alliance for Economic Development........................................................................................................... 1,000 1,000 (1,000) - YES - - - - -
104 930 Western Energy Institute.......................................................................................................................................... 10,335 10,335 (10,335) - YES - - - - -
105 930 Wyoming Taxpayers Association............................................................................................................................. 1,600 1,600 (1,600) - YES - - - - -
106 935 Utilities Technology Council..................................................................................................................................... 826 826 (826) - YES - - - - - Total................................................................................................................................................................... 7,012$ 374,974$ 28,700$ 410,686$ (410,686)$ -$ -$ -$ -$ -$ -$
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 3 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Name Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
1 Ryan Adelman
2 Total Expenses 7,461$
3 IDACORP Exclusions Requiring Special Treatment (Listed Below):
4 Arid Club..................................................................................... -
5 EEI............................................................................................. -
6 Oregon Direct Charges............................................................... -
7 Total......................................................................................... 7,461
8 Payroll Percentage Allocated to IDACORP.................................. 0.00%
9 Net IDACORP Exclusions -
10 Other Exclusions:
11 Arid Club (100% Per IPUC Order 29505)..................................... -
12 Oregon - Direct Allocation (100%)............................................... -
13 EEI (1/3 Per IPUC Order 29505)................................................. -
14 Total Exclusions -$ -$ -$ YES -$ -$ -$ -$ -$
15 Brian Buckham
16 Total Expenses 22,621$
17 IDACORP Exclusions Requiring Special Treatment (Listed Below):
18 Arid Club..................................................................................... -
19 EEI............................................................................................. (3,367)
20 Oregon Direct Charges............................................................... -
21 Total......................................................................................... 19,254
22 Payroll Percentage Allocated to IDACORP.................................. 1.00%
23 Net IDACORP Exclusions 193
24 Other Exclusions:
25 Arid Club (100% Per IPUC Order 29505)..................................... -
26 Oregon - Direct Allocation (100%)............................................... -
27 EEI (1/3 Per IPUC Order 29505)................................................. 1,124
28 Total Exclusions 1,317$ (1,317)$ -$ YES -$ -$ -$ -$ -$
29 Mitch Colburn
30 Total Expenses 3,055$
31 IDACORP Exclusions Requiring Special Treatment (Listed Below):
32 Arid Club..................................................................................... -
33 EEI............................................................................................. (49)
34 Oregon Direct Charges............................................................... -
35 Total......................................................................................... 3,006
36 Payroll Percentage Allocated to IDACORP.................................. 0.00%
37 Net IDACORP Exclusions -
38 Other Exclusions:
39 Arid Club (100% Per IPUC Order 29505)..................................... -
40 Oregon - Direct Allocation (100%)............................................... -
41 EEI (1/3 Per IPUC Order 29505)................................................. 16
42 Total Exclusions 16$ (16)$ -$ YES -$ -$ -$ -$ -$
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
ADJUSTMENT TO MANAGEMENT EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 4 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Name Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
ADJUSTMENT TO MANAGEMENT EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
43 Sarah Griffin
44 Total Expenses 2,515$
45 IDACORP Exclusions Requiring Special Treatment (Listed Below):
46 Arid Club..................................................................................... -
47 EEI............................................................................................. (272)
48 Oregon Direct Charges............................................................... -
49 Total......................................................................................... 2,243
50 Payroll Percentage Allocated to IDACORP.................................. 0.62%
51 Net IDACORP Exclusions 14
52 Other Exclusions:
53 Arid Club (100% Per IPUC Order 29505)..................................... -
54 Oregon - Direct Allocation (100%)............................................... -
55 EEI (1/3 Per IPUC Order 29505)................................................. 90
56 Total Exclusions 104$ (104)$ -$ YES -$ -$ -$ -$ -$
57 Lisa Gro
58 Total Expenses 33,568$
59 IDACORP Exclusions Requiring Special Treatment (Listed Below):
60 Arid Club..................................................................................... (84)
61 EEI............................................................................................. (5,872)
62 Oregon Direct Charges............................................................... -
63 Total......................................................................................... 27,612
64 Payroll Percentage Allocated to IDACORP.................................. 1.00%
65 Net IDACORP Exclusions 276
66 Other Exclusions:
67 Arid Club (100% Per IPUC Order 29505)..................................... 84
68 Oregon - Direct Allocation (100%)............................................... -
69 EEI (1/3 Per IPUC Order 29505)................................................. 1,959
70 Total Exclusions 2,319$ (2,319)$ -$ YES -$ -$ -$ -$ -$
71 Bo Hanchey
72 Total Expenses 6,503$
73 IDACORP Exclusions Requiring Special Treatment (Listed Below):
74 Arid Club..................................................................................... -
75 EEI............................................................................................. -
76 Oregon Direct Charges............................................................... -
77 Total......................................................................................... 6,503
78 Payroll Percentage Allocated to IDACORP.................................. 0.00%
79 Net IDACORP Exclusions -
80 Other Exclusions:
81 Arid Club (100% Per IPUC Order 29505)..................................... -
82 Oregon - Direct Allocation (100%)............................................... -
83 EEI (1/3 Per IPUC Order 29505)................................................. -
84 Total Exclusions -$ -$ -$ YES -$ -$ -$ -$ -$
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 5 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Name Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
ADJUSTMENT TO MANAGEMENT EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
85 Patrick Harrington
86 Total Expenses 20,908$
87 IDACORP Exclusions Requiring Special Treatment (Listed Below):
88 Arid Club..................................................................................... -
89 EEI............................................................................................. (4,046)
90 Oregon Direct Charges............................................................... -
91 Total......................................................................................... 16,862
92 Payroll Percentage Allocated to IDACORP.................................. 0.95%
93 Net IDACORP Exclusions 160
94 Other Exclusions:
95 Arid Club (100% Per IPUC Order 29505)..................................... 1,385
96 Oregon - Direct Allocation (100%)............................................... -
97 EEI (1/3 Per IPUC Order 29505)................................................. 1,350
98 Total Exclusions 2,895$ (2,895)$ -$ YES -$ -$ -$ -$ -$
99 Jason Huszar
100 Total Expenses 1,450$
101 IDACORP Exclusions Requiring Special Treatment (Listed Below):
102 Arid Club..................................................................................... -
103 EEI............................................................................................. -
104 Oregon Direct Charges............................................................... -
105 Total......................................................................................... 1,450
106 Payroll Percentage Allocated to IDACORP.................................. 0.00%
107 Net IDACORP Exclusions -
108 Other Exclusions:
109 Arid Club (100% Per IPUC Order 29505)..................................... -
110 Oregon - Direct Allocation (100%)............................................... -
111 EEI (1/3 Per IPUC Order 29505)................................................. -
112 Total Exclusions -$ -$ -$ YES -$ -$ -$ -$ -$
113 Steve Keen
114 Total Expenses 1,461$
115 IDACORP Exclusions Requiring Special Treatment (Listed Below):
116 Arid Club..................................................................................... -
117 EEI............................................................................................. -
118 Oregon Direct Charges............................................................... -
119 Total......................................................................................... 1,461
120 Payroll Percentage Allocated to IDACORP.................................. 1.35%
121 Net IDACORP Exclusions 20
122 Other Exclusions:
123 Arid Club (100% Per IPUC Order 29505)..................................... -
124 Oregon - Direct Allocation (100%)............................................... -
125 EEI (1/3 Per IPUC Order 29505)................................................. -
126 Total Exclusions 20$ (20)$ -$ YES -$ -$ -$ -$ -$
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 6 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Name Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
ADJUSTMENT TO MANAGEMENT EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
127 Debra Leithauser
128 Total Expenses 1,283$
129 IDACORP Exclusions Requiring Special Treatment (Listed Below):
130 Arid Club..................................................................................... -
131 EEI............................................................................................. -
132 Oregon Direct Charges............................................................... -
133 Total......................................................................................... 1,283
134 Payroll Percentage Allocated to IDACORP.................................. 1.00%
135 Net IDACORP Exclusions 13
136 Other Exclusions:
137 Arid Club (100% Per IPUC Order 29505)..................................... -
138 Oregon - Direct Allocation (100%)............................................... -
139 EEI (1/3 Per IPUC Order 29505)................................................. -
140 Total Exclusions 13$ (13)$ -$ YES -$ -$ -$ -$ -$
141 Jeff Malmen
142 Total Expenses 8,363$
143 IDACORP Exclusions Requiring Special Treatment (Listed Below):
144 Arid Club..................................................................................... -
145 EEI............................................................................................. -
146 Oregon Direct Charges............................................................... -
147 Total......................................................................................... 8,363
148 Payroll Percentage Allocated to IDACORP.................................. 25.00%
149 Net IDACORP Exclusions 2,091
150 Other Exclusions:
151 Arid Club (100% Per IPUC Order 29505)..................................... -
152 Oregon - Direct Allocation (100%)............................................... -
153 EEI (1/3 Per IPUC Order 29505)................................................. -
154 Total Exclusions 2,091$ (2,091)$ -$ YES -$ -$ -$ -$ -$
155 Ken Petersen
156 Total Expenses 443$
157 IDACORP Exclusions Requiring Special Treatment (Listed Below):
158 Arid Club..................................................................................... -
159 EEI............................................................................................. -
160 Oregon Direct Charges............................................................... -
161 Total......................................................................................... 443
162 Payroll Percentage Allocated to IDACORP.................................. 0.13%
163 Net IDACORP Exclusions 1
164 Other Exclusions:
165 Arid Club (100% Per IPUC Order 29505)..................................... -
166 Oregon - Direct Allocation (100%)............................................... -
167 EEI (1/3 Per IPUC Order 29505)................................................. -
168 Total Exclusions 1$ (1)$ -$ YES -$ -$ -$ -$ -$
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 7 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecast Ref Unadjusted 2023
No Name Actuals Adjustments Base Base Other Adjustment No Test Year Annualizing Test Year
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
ADJUSTMENT TO MANAGEMENT EXPENSES
For Twelve Months Ended December 31, 2023
Forecast Methodology
169 Adam Richins
170 Total Expenses 22,450$
171 IDACORP Exclusions Requiring Special Treatment (Listed Below):
172 Arid Club..................................................................................... -
173 EEI............................................................................................. -
174 Oregon Direct Charges............................................................... -
175 Total......................................................................................... 22,450
176 Payroll Percentage Allocated to IDACORP.................................. 0.00%
177 Net IDACORP Exclusions -
178 Other Exclusions:
179 Arid Club (100% Per IPUC Order 29505)..................................... -
180 Oregon - Direct Allocation (100%)............................................... -
181 EEI (1/3 Per IPUC Order 29505)................................................. -
182 Total Exclusions -$ -$ -$ YES -$ -$ -$ -$ -$
183 Tim Tatum
184 Total Expenses 6,230$
185 IDACORP Exclusions Requiring Special Treatment (Listed Below):
186 Arid Club..................................................................................... -
187 EEI............................................................................................. -
188 Oregon Direct Charges............................................................... -
189 Total......................................................................................... 6,230
190 Payroll Percentage Allocated to IDACORP.................................. 0.00%
191 Net IDACORP Exclusions -
192 Other Exclusions:
193 Arid Club (100% Per IPUC Order 29505)..................................... -
194 Oregon - Direct Allocation (100%)............................................... -
195 EEI (1/3 Per IPUC Order 29505)................................................. -
196 Total Exclusions -$ -$ -$ YES -$ -$ -$ -$ -$
197 Total Reduction to Officer's Expenses 8,775$ (8,775)$ -$ -$ -$ -$ -$ -$
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 8 of 9
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
2023
2022 2022 2022 2022 Forecas Re Unadjusted 2023
ccoun ctuals djustments Base Base Other djustmen No Test Yea nnualizing Test Yea
1 537 6$ (6)$ -$ YES -$ -$ -$ -$ -$
2 562 7 (7) - YES - - - - -
3 570 7 (7) - YES - - - - -
4 582 7 (7) - YES - - - - -
5 583 46 (46) - YES - - - - -
6 586 73 (73) - YES - - - - -
7 588 327 (327) - YES - - - - -
8 592 7 (7) - YES - - - - -
9 921 5,897 (5,897) - YES - - - - -
10 926 16,822 (16,822) - YES - - - - -
11 Total 23,199$ (23,199)$ -$ -$ -$ -$ -$ -$
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
OTHER EXCLUSIONS
For Twelve Months Ended December 31, 2023
Forecast Methodology
Exhibit No. 23
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page No. 9 of 9
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
JEPPSEN, DI
TESTIMONY
EXHIBIT NO. 24
(1 2 3 4 5 6 7 8 9
Line ccountNo.No. Ratebase Revenue Ex ense Ratebase Revenue Ex ense
1 sset Exchan e Ac uisition Adustment IPUC Order No. 33313 OPUC Order No. 15-184 FERC Order No. 20150617-3060.................................. 114 750893 750893 2 sset Exchan e Ac uisition Adustment Accumulated Amortization............................................................................................................................. 115 107628 122646 3 Net Asset Exchan e Ac uisition Adustment............................................................................................................................................................... 643265 628247
4 Cloud Com utin - IPUC Order 34707....................................................................................................................................................................... 182 1207592 1006327
5 Wildfire Miti ation - IPUC Order 35077....................................................................................................................................................................... 182 13056171 13056171
6 Siemens LTP Deferred Rate Base - IPUC Order 33420.............................................................................................................................................. 182 8612494 8181006
7 Siemens LTP Deferred Rate Base - OPUC Order 15-387........................................................................................................................................... 182 138550 94504
8 Pension Exense Amortization IPUC Order No. 32426 ............................................................................................................................................... 926 18028665
9 Ener Efficienc Rider IPUC Order No. 30189.......................................................................................................................................................... 456 31673550 10 Ener Efficienc Rider IPUC Order No. 30189.......................................................................................................................................................... 908 31673550
11 Ener Efficienc Rider Oreon.................................................................................................................................................................................. 456 1523563 12 Ener Efficienc Rider Oreon.................................................................................................................................................................................. 908 1523563
13 Ener Efficienc Rider Labor - Idaho........................................................................................................................................................................... 908 3474555
14 Cloud Com utin - IPUC Order 34707....................................................................................................................................................................... 407 201265 201265
15 Wildfire Miti ation - IPUC Order 35077....................................................................................................................................................................... 407 - 1865167
16 Siemens LTP Deferred Rate Base Amortization - Idaho................................................................................................................................................ 407 431488 431488
17 Siemens LTP Deferred Rate Base Amortization - Ore on.............................................................................................................................................. 407 44046 44046
18 2022 Incentive.............................................................................................................................................................................................................. 920 26598671
19 sset Exchan e Ac uisition Adustment Amortization IPUC Order No. 33313 OPUC Order No. 15-184 FERC Order No. 20150617-3060 ............. 406 15018 15018
20 Intervenor Fundin CAPAI IPUC Order No. 32788..................................................................................................................................................... 928 3574
21 Intervenor Fundin Sierra Club IPUC Ord No 33872.................................................................................................................................................. 928 16267
22 Intervenor Fundin CAP IPUC Order 33908............................................................................................................................................................... 928 1089
23 Intervenor Fundin ICL IPUC Order 32697................................................................................................................................................................. 928 6583
24 Intervenor Fundin CAPAI IPUC Order 32245............................................................................................................................................................ 928 2428
25 Intervenor Fundin ICL IPUC Order 32245................................................................................................................................................................. 928 4901
26 Intervenor Fundin NW Ener IPUC Order 32505.................................................................................................................................................... 928 809
27 Intervenor Fundin ICEA IPUC Order 32846.............................................................................................................................................................. 928 11191
28 Intervenor Fundin ICL IPUC Order 32846................................................................................................................................................................. 928 13287
29 Intervenor Fundin ICL IPUC Order 32505 32537..................................................................................................................................................... 928 7742
30 Intervenor Fundin ICL IPUC Order 32426................................................................................................................................................................. 928 16482
31 Intervenor Fundin CAPAI IPUC Order 32426............................................................................................................................................................ 928 14943
32 Intervenor Fundin IIPA IPUC Order 32426............................................................................................................................................................... 928 14943
33 Intervenor Fundin SRA IPUC Order 32956............................................................................................................................................................... 928 18709
34 Intervenor Fundin IIPA IPUC Order 33357............................................................................................................................................................... 928 14152
35 Intervenor Fundin SRA IPUC Order 33357............................................................................................................................................................... 928 4190
36 Intervenor Fundin REC IPUC Order 33357 928 6616
37 Intervenor Fundin ICL IPUC Order 33357 928 6871
38 Intervenor Fundin ICEA IPUC Order 34046 928 11969
39 Intervenor Fundin Sierra Club IPUC Order 34046 928 11969
40 Intervenor Fundin SRA IPUC Order 34046 928 7617
41 Intervenor Fundin IIPA IPUC Order 34046 928 11969
42 Intervenor Fundin ICL IPUC Order 34546 928 11631
43 Intervenor Fundin ICEA IPUC Order 34546 928 19032
44 Intervenor Fundin IIPA IPUC Order 34546 928 5287
45 Intervenor Fundin Idaho Sierra Club IPUC Order 34546 928 6344
46 Intervenor Fundin ICL IPUC Order 34608 928 6745
47 Intervenor Fundin ICEA IPUC Order 34608 928 8431
48 Intervenor Fundin Idaho Sierra Club IPUC Order 34608 928 7248
49 Intervenor Fundin IIPA IPUC Order 34608 928 19730
50 Intervenor Fundin Idaho Sierra Club IPUC Order 34892 928 3825
51 OR CUB Fundin OPUC Order 21-166 22-192 928 36197
52 OR Annual Re Ex ense OPUC Order 21-166 22-192 928 28878
Idaho Power Compan
DETAIL OF ADDITIONAL RATE BASE, REVENUE AND EXPENSE ADJUSTMENTS FOR THE YEARS 2022 AND 2023
Description
2022 2023
Exhibit No. 24
Case No. IPC-E-23-11
P. JEPPSEN, IPC
Page 1 of 1