20230601Exhibits 31-35 - Noe DI Testimony.pdf

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
NOE, DI
TESTIMONY
EXHIBIT NO. 31
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)Adjustment Annual
for Composite Annual
In Plant Est Net Property Annual Insurance AnnualLine Project Project Service Annualized to Close Annualizing Tax Property Rate Insurance
No. Type ID Description Date Plant 2023 Adjustments State Rate Tax Per $1000 Expense
Thermal:1 21 JBRG160152 Jim Bridger Flu Gas Desulfurization (FGD) pond September, 2023 13,451,811 4,139,019 9,312,792 WY 0.166% 15,459 0.46625$ 4,342
2 21 JBRG160152 Jim Bridger Flu Gas Desulfurization (FGD) pond October, 2023 90,660 20,922 69,738 WY 0.166% 116 0.46625$ 33
3 21 JBRG160152 Jim Bridger Flu Gas Desulfurization (FGD) pond November, 2023 59,908 9,217 50,692 WY 0.166% 84 0.46625$ 24
4 21 JBRG160152 Jim Bridger Flu Gas Desulfurization (FGD) pond December, 2023 187,014 14,386 172,628 WY 0.166% 287 0.46625$ 80
5 21 Total 13,789,393 4,183,543 9,605,851 15,946 4,479
Hydro Production:
6 23 LSPR140001 LSPR U13 Turbine and Generator Refurbishment December, 2023 13,407,405 1,031,339 12,376,066 ID 0.324% 40,098 0.46625$ 5,770
7 23 Total 13,407,405 1,031,339 12,376,066 40,098 5,770
Other Production:
8 24 HMWY220002 2023 Peak Capacity Resource HMWY - 80MW July, 2023 80,131,922 36,983,964 43,147,958 ID 0.324% 139,799 0.46625$ 20,118
9 HMWY220002 2023 Peak Capacity Resource HMWY - 80MW August, 2023 16,244,744 6,247,978 9,996,765 ID 0.324% 32,390 0.46625$ 4,661
10 HMWY220002 2023 Peak Capacity HMWY Degradation Mitigation July, 2023 14,627,794 6,751,290 7,876,504 ID 0.324% 25,520 0.46625$ 3,672
11 HMWY220002 2023 Peak Capacity HMWY Degradation Mitigation August, 2023 2,965,419 1,140,546 1,824,874 ID 0.324% 5,913 0.46625$ 851
12 BMSU220002 2023 Peak Capacity Resource BMSU - 40MW October, 2023 48,426,919 11,175,443 37,251,476 ID 0.324% 120,695 0.46625$ 17,369
13 BMSU220002 2023 Peak Capacity Resource BMSU - 40MW November, 2023 2,021,173 310,950 1,710,223 ID 0.324% 5,541 0.46625$ 797
14 BMSU220002 2023 Peak Capacity BMSU Degradation Mitigation October, 2023 10,004,104 2,308,639 7,695,465 ID 0.324% 24,933 0.46625$ 3,588
15 BMSU220002 2023 Peak Capacity BMSU Degradation Mitigation November, 2023 378,461 58,225 320,236 ID 0.324% 1,038 0.46625$ 149
16 DNPR160002 Danskin major overhaul, upgrade, and inspection June, 2023 28,805,688 15,510,755 13,294,933 ID 0.324% 43,076 0.46625$ 6,199
17 24 Total 203,606,223 80,487,789 123,118,434 398,904 57,404
General Land and Buildings:
18 51 CHQB220012 New Distribution Center at Boise Bench December, 2023 17,695,340 1,361,180 16,334,160 ID 0.265% 43,286 0.46625$ 7,616 19 51 Total 17,695,340 1,361,180 16,334,160 43,286 7,616
20 Total 248,498,362$ 87,063,851$ 161,434,512$ 498,233$ 75,269$
Summar
2023 Peak Ca acit Resource HMWY - 80MW 96 376 665$ 43231 942$ 53 144723$
2023 Peak Capacity HMWY Degradation Mitigation 17,593,213 7,891,835 9,701,378
2023 Peak Capacity Resource BMSU - 40MW 50,448,092 11,486,393 38,961,699
2023 Peak Capacity BMSU Degradation Mitigation 10,382,565 2,366,864 8,015,701 Danskin major overhaul, upgrade, and inspection 28,805,688 15,510,755 13,294,933
New Distribution Center at Boise Bench 17,695,340 1,361,180 16,334,160
LSPR U13 Turbine and Generator Refurbishment 13,407,405 1,031,339 12,376,066
Jim Bridger Flu Gas Desulfurization (FGD) pond 13,789,393 4,183,543 9,605,851 Total 248,498,362$ 87,063,851$ 161,434,512$
Idaho Power Company
Major Plant Additions Annualized for 2023
Capacity resource to meet summer peak beginning 2023
Capacity resource to meet summer peak beginning 2023
Compliance required by the Coal Combustion Rules established by the EPA
Capacity resource to meet summer peak beginning 2023
Capacity resource to meet summer peak beginning 2023Routine maintenance/Reliability
New facility to house current materials and supplies inventory and prepare for growth in inventory levels
Replace existing turbines/Refurbish existing generators
Exhibit No. 31
Case No. IPC-E-23-11
K. Noe, IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
NOE, DI
TESTIMONY
EXHIBIT NO. 32
(1 2 3 4 5 6
Account Account Description
Annualized
Depreciation
Ex ense
Forecasted
Depreciation
Ex ense
Annualizing
Adustment
Reserve
Adustment
30100 Or anization
30200 Franchises and Consents 1,543,543 1,491,028 52,515 26,258
30300 Miscellaneous Intan ible Plant 4,422,755 4,379,530 43,225 21,612
TOTAL INTANGIBLE PLANT- AMORT 5,966,298 5,870,558 95,740 47,870
31020 Land and Land Ri hts 2,382 2,382 0 0
31100 Structures and Im rovements 563,201 559,244 3,957 1,97931200 Boiler Plant E ui ment 6,584,388 6,171,214 413,174 206,58731400 Turbo enerator Units 1,878,471 1,864,516 13,956 6,978
31500 ccessor electric E ui men 225,323 223,222 2,101 1,051
31600 Misc Power Plant E ui men 351,009 347,339 3,671 1,835
TOTAL STEAM PRODUCTION PLANT 9,604,775 9,167,916 436,859 218,429
33000 Land and Land Ri hts 0 0
33100 Structures and Im rovements 5,609,656 5,492,451 117,204 58,602
33200 Reservoirs, Dams, Waterwa s 5,235,046 5,210,790 24,256 12,128
33300 Waterwheel, Turbines, Generato 10,598,627 10,491,523 107,104 53,552
33400 ccessor Electric E ui ment 2,439,434 2,424,611 14,823 7,412
33500 Misc Power Plant E ui men 937,450 931,562 5,888 2,94433600 Roads, Railroads and Brid es 538,928 536,914 2,014 1,007TOTAL HYDRO PRODUCTION PLANT 25,359,140 25,087,850 271,290 135,645
34000 LAND AND LAND RIGHTS
34100 Structures and Im rovements 4,190,693 4,098,677 92,016 46,008
34200 Fuel Holders, Producers, Acces 277,392 277,508 116 58
34300 Prime Movers 10,925,820 10,712,761 213,059 106,530
34400 Generators 1,596,062 1,594,750 1,312 656
34500 ccessor Electric E ui ment 2,758,832 2,741,883 16,949 8,475
34600 Misc Power Plant E ui men 239,317 231,735 7,582 3,791
TOTAL OTHER PRODUCTION PLANT 19,988,116 19,657,314 330,803 165,401
35020 Land and Land Ri hts 416,355 412,063 *4,292 2,14635200 Structures and Im rovements 1,920,891 1,908,869 12,023 6,01135300 Station E ui men 10,291,818 10,197,461 94,357 47,178
35400 Towers and Fixtures 2,890,165 2,839,713 50,452 25,226
35500 Poles and Fixtures 6,155,439 6,030,005 125,434 62,717
35600 Overhead Conductors, Devices 4,098,377 4,042,321 56,057 28,028
35900 Roads and Trails 2,693 2,693 0 0
TOTAL TRANSMISSION PLANT 25,775,739 25,433,125 342,614 171,307
36022 ROW Renewal Cos 30,928 29,976 952 476
36100 Structures and im rovements 1,393,285 1,328,548 64,736 32,368
36200 Station E ui men 6,761,927 6,491,454 270,474 135,237
TOTAL SUBSTATION EQUIPMENT 8,186,140 7,849,978 336,162 168,081
363 Batter Stora e 8,740,027 2,791,254 5,948,773 2,974,387
TOTAL BATTERY STORAGE 8,740,027 2,791,254 5,948,773 2,974,387
36400 Poles, Towers and Fixtures 6,652,506 6,508,229 144,277 72,138
36500 Overhead Conductors, Devices 3,687,824 3,622,711 65,113 32,556
36600 Under round Conduit 1,327,818 1,296,790 31,029 15,514
36700 Under round Conductors, Device 7,931,228 7,666,237 264,991 132,496
36800 Line Transformers 14,560,366 14,287,602 272,764 136,382
36900 Services 1,163,810 1,156,367 7,443 3,722
37000 Meters 5,908,929 5,762,874 146,055 73,028
37100 Installations, Cust Premises 193,380 193,303 77 39
37300 Street Li htin , Si nal S stem 217,455 208,871 8,584 4,292TOTAL DISTRIBUTION LINES 41,643,317 40,702,983 940,333 470,167
38900 Land and Land Ri hts
39000 Structures and Im rovements 3,366,802 3,314,372 52,430 26,215
39100 Office Furniture, E ui ment 6,992,274 6,957,077 35,197 17,598
39200 Trans ortation E ui ment 72,444 72,444 0 0
39300 Stores E ui men 227,417 215,091 12,326 6,163
39400 Tools, Sho , Gara e E ui men 808,645 797,039 11,606 5,803
39500 Laborator E ui ment 781,567 774,650 6,918 3,459
39600 Power O erated E ui men 0 0 0 0
39700 Communication E ui ment 5,615,068 5,492,570 122,498 61,249
39800 Miscellaneous E ui men 860,793 824,356 36,437 18,218TOTAL GENERAL EQUIPMENT PLANT 18,725,011 18,447,600 277,411 138,706
DEPR ON ELECTRIC PLANT IN SERVICE 158,022,265 149,138,020 # 8,884,245 4,442,123
mortization of Disallowed Costs 296,299 296,299 0 0
TOTAL DEPRECIATION & AMORTIZATION 163,692,264 154,712,279 8,979,985 4,489,993
Idaho Power CompanyDepreciation & Amortization Annualizing Adjustments
Estimated 2023
Exhibit No. 32
Case No. IPC-E-23-11
K. Noe, IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
NOE, DI
TESTIMONY
EXHIBIT NO. 33
(1)
Line Source
No. Page Amount
1 A Operating Payroll - Annualizing Adjustment $ 3,683,272
2 A 2024 Salary Structure Adjustment 5,878,111
3 Total Adjustments $9,561,383
Idaho Power Company
Summary of Adjustments to 2023
Operating Expenses
\\fillmore\RegAdmin\General Rate Case\Testimony\Noe\Exhibit 33 - Summary of Payroll-Related Annualizing Adjustments.xlsxAnn Adj Summary
Exhibit No. 33
Case No. IPC-E-23-11
K. Noe, IPC
Page 1 of 4
A
(1)
Line Source
No. Page Amount
1) Operating Payroll (Various accts)
1 1 Actual Total Year 2022 ST Payroll 216,374,243
2 1 Actual December 2022 ST Payroll 17,032,740
3 Annualized December 2022 (Dec multiplied by 13) x 13 221,425,623
4 Increase Over 2022 Actual 5,051,380
5 1 O&M and DSM Percentage 50.55%
6 Annualized December 2023 O&M and DSM ST payroll 2,553,589
7 2 Benefit Loading Percent 44.24%
8 nnualized December 2023 O&M and DSM ST w/Loading 3,683,272$
2) 2023 Operating Payroll SSA (Various accts)
9 2023 O&M & DSM Labor Forecast 192,253,748$
10 A Annualized December 2023 O&M & DSM ST w/Loading 3,683,272
11 Total 2023 O&M & DSM Labor 195,937,021$
12 2024 Structured Salary Adjustment 3.00% 5,878,111
13 djustment to Operating Expense 5,878,111$
\\fillmore\RegAdmin\General Rate Case\Testimony\Noe\Exhibit 33 - Summary of Payroll-Related Annualizing Adjustments.xlsx Payroll-Source Page A
Exhibit No. 33
Case No. IPC-E-23-11
K. Noe, IPC
Page 2 of 4
2022 ACTUAL for 111 - STRAIGHT TIME PAYROLL Source Page 1
By Account and Month
1 - O&M 2 - Construction 3 - Other Other - DSM - 2542 242 Accounts Total
Jan,22 7,429,209 4,154,126 752,295 160,632 3,924,111 16,420,373
Feb,22 8,794,660 5,032,082 867,709 194,712 1,589,994 16,479,157
Mar,22 8,303,169 4,823,048 830,033 168,452 2,306,017 16,430,719
Apr,22 12,628,549 7,654,701 1,336,388 273,478 2,732,281 24,625,397
May,22 8,451,566 5,108,183 865,730 199,361 1,790,870 16,415,710
Jun,22 7,830,267 4,621,191 798,777 169,626 3,063,271 16,483,131
Jul,22 7,720,804 4,759,981 757,015 178,905 3,235,456 16,652,161
Aug,22 8,291,104 5,072,560 849,313 185,654 2,360,010 16,758,642
Sep,22 12,433,425 7,640,932 1,284,408 259,517 3,595,978 25,214,259
Oct,22 8,478,135 5,368,094 873,005 188,031 1,969,829 16,877,094
Nov,22 7,929,170 4,946,804 824,824 174,548 3,109,515 16,984,861
Dec,22 8,761,272 5,283,430 891,192 177,924 1,918,922 17,032,740
107,051,329 64,465,132 10,930,688 2,330,839 31,596,255 216,374,243
% of Total 49.48%29.79% 5.05% 1.08% 14.60% 100.00%
Annualized December ( x 13) 221,425,623
Annualized Payroll Growth Factor 2.33%
Exhibit No. 33
Case No. IPC-E-23-11
K. Noe, IPC
Page 3 of 4
2022 Actual Benefits Loading % Source Page 2
Feb-23
111 - STRAIGHT TIME PAYROLL 16,700,119
131 - INDIRECT BENEFIT LOADING 5,670,955 33.96%
140 - TAXES-EMPLOYER PAID 1,717,020 10.28%
Subtotal loading 7,387,975 44.24%
Exhibit No. 33
Case No. IPC-E-23-11
K. Noe, IPC
Page 4 of 4
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
NOE, DI
TESTIMONY
EXHIBIT NO. 34
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test Year
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 3,870,331,388 286,529,338 3,583,802,050 351,776,405 3,935,578,455 156,944,519 4,092,522,974
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 1,372,758,056 (221,241,806)1,151,516,250 195,160,431 1,346,676,681 0 1,346,676,681
10 SYSTEM OPPORTUNITY SALES 145,798,279 (94,063,126)51,735,153 (22,699,973) 29,035,180 0 29,035,180
11 OTHER OPERATING REVENUES 118,571,647 29,285,298 89,286,349 80,336 89,366,685 0 89,366,685
12 TOTAL OPERATING REVENUES 1,637,127,982 344,590,231 1,292,537,752 172,540,794 1,465,078,546 0 1,465,078,546
13 OPERATING EXPENSES
14 OPERATION & MAINTENANCE EXPENSES 1,103,041,646 392,959,807 710,081,839 210,696,109 920,777,948 9,636,652 930,414,600
15 DEPRECIATION EXPENSE 163,581,418 24,584,889 138,996,530 9,845,191 148,841,721 8,884,245 157,725,966
16 MORTIZATION OF LIMITED TERM PLANT 5,266,930 0 5,266,930 618,646 5,885,576 95,740 5,981,316
17 TAXES OTHER THAN INCOME 28,701,676 1,596,793 27,104,883 4,559,257 31,664,141 498,234 32,162,375
18 REGULATORY DEBITS/CREDITS 1,753,318 173,640 1,579,678 1,865,167 3,444,845 0 3,444,845
19 PROVISION FOR DEFERRED INCOME TAXES (10,828,286)0 10,828,286 7,044,937 17,873,223 0 17,873,223
20 INVESTMENT TAX CREDIT ADJUSTMENT 5,825,740 0 5,825,740 19,188,438 25,014,178 0 25,014,178
21 FEDERAL INCOME TAXES 32,209,533 4,643,860 36,853,393 6,099,210 42,952,604 3,773,276 39,179,328
22 STATE INCOME TAXES 11,819,161 1,411,508 13,230,668 15,537,797 2,307,129 1,146,892 3,454,021
23 TOTAL OPERATING EXPENSES 1,341,371,137 413,259,761 928,111,376 230,289,285 1,158,400,661 14,194,704 1,172,595,364
24 OPERATING INCOME 295,756,846 68,669,530 364,426,376 57,748,491 306,677,885 14,194,704 292,483,181
25 DD: IERCO OPERATING INCOME 8,782,042 0 8,782,042 6,940,924 1,841,118 0 1,841,118
26 CONSOLIDATED OPERATING INCOME 304,538,888 68,669,530 373,208,418 64,689,415 308,519,003 14,194,704 294,324,299
27 RATE OF RETURN UNDER PRESENT RATES 7.87%10.41%7.19%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN 10.4% ROE 7.702%7.702% 7.702% 7.702% 7.702% 7.702% 7.702%
31
32 RETURN 298,092,924 22,068,490 276,024,434 27,093,819 303,118,253 12,087,867 315,206,119
33 EARNINGS DEFICIENC (6,445,964)90,738,020 97,183,984 91,783,233 5,400,750 26,282,570 20,881,820
34 DD: CWIP RELICENSING 6,815,472 0 6,815,472 0 6,815,472 0 6,815,472
35 EARNINGS DEFICIENCY WITH CWIP 369,508 (90,738,020) (90,368,512) 91,783,233 1,414,722 26,282,570 27,697,292
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347 1.347 1.347 1.347 1.347
38 REVENUE DEFICIENC 497,587 122,189,632 121,692,045 123,597,138 1,905,092 35,392,635 37,297,728
39
40 DD: VALMY LEVELIZED REVENUE REQUIREMENT 0 0 0 36,957,501 36,957,501 0 36,957,501
41 DD: BRIDGER LEVELIZED REVENUE REQUIREMENT 0 0 0 67,579,174 67,579,174 0 67,579,174
42 LESS: BATTERY ADITC MITIGATION 0 0 0 21,149,854 21,149,854 0 21,149,854
43 REVENUE DEFICIENCY WITH VALMY AND BRIDGE 497,587 (122,189,632) (121,692,045) 206,983,958 85,291,913 35,392,635 120,684,548
44
45 FIRM JURISDICTIONAL RETAIL REVENUES 1,372,758,056 (221,241,806) 1,151,516,250 195,160,431 1,346,676,681 0 1,346,676,681
46 PERCENT INCREASE REQUIRED 8.96%
47
48 SALES AND WHEELING REVENUES REQUIRED 1,373,255,643 343,431,438 1,029,824,205 402,144,389 1,431,968,594 35,392,635 1,467,361,229
Description
1 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 1 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
49 SUMMARY OF RESULT
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 94,248,072 0 94,248,072 10,972,838 105,220,910 0 105,220,910
53 PRODUCTION PLANT 2,612,211,078 728,213,069 1,883,998,009 94,967,748 1,978,965,757 35,276,850 2,014,242,607
54 TRANSMISSION PLANT 1,325,332,196 9,281,041 1,316,051,155 30,141,720 1,355,473,916 0 1,355,473,916
55 DISTRIBUTION PLANT 2,112,875,054 0 2,112,875,054 200,700,828 2,313,575,882 109,823,501 2,423,399,384
56 GENERAL PLANT 476,150,325 0 476,150,325 24,760,007 500,910,332 16,334,160 517,244,492
57 TOTAL ELECTRIC PLANT IN SERVICE 6,620,816,724 737,494,110 5,883,322,614 370,824,182 6,254,146,797 161,434,512 6,415,581,308
58 LESS: ACCUM PROVISION FOR DEPRECIATION 2,505,846,014 484,022,808 2,021,823,206 59,406,156 2,081,229,362 4,442,122 2,085,671,484
59 AMORT OF OTHER UTILITY PLANT 40,225,910 0 40,225,910 1,641,727 41,867,637 47,870 41,915,507
60 NET ELECTRIC PLANT IN SERVICE 4,074,744,800 253,471,301 3,821,273,499 309,776,300 4,131,049,798 156,944,519 4,287,994,318
61 LESS: CUSTOMER ADV FOR CONSTRUCTION 13,139,360 0 13,139,360 5,697,395 7,441,965 0 7,441,965
62 LESS: ACCUM DEFERRED INCOME TAXES 404,274,757 0 404,274,757 22,134,252 382,140,505 0 382,140,505
63 DD : PLT HLD FOR FUTURE+ACQUIS ADJ 7,773,040 501,610 7,271,430 1,607,122 8,878,552 0 8,878,552
64 DD : WORKING CAPITAL 120,944,517 18,125,045 102,819,472 12,470,781 115,290,253 0 115,290,253
65 DD : CONSERVATION+OTHER DFRD PROG.54,682,328 14,431,382 40,250,946 1,679,383 38,571,563 0 38,571,563
66 DD : SUBSIDIARY RATE BASE 29,600,820 0 29,600,820 1,769,938 31,370,758 0 31,370,758
67 TOTAL COMBINED RATE BASE 3,870,331,388 286,529,338 3,583,802,050 351,776,405 3,935,578,455 156,944,519 4,092,522,974
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 1,518,556,336 315,304,933 1,203,251,403 172,460,458 1,375,711,861 0 1,375,711,861
72 OTHER OPERATING REVENUES 118,571,647 29,285,298 89,286,349 80,336 89,366,685 0 89,366,685
73 TOTAL OPERATING REVENUES 1,637,127,982 344,590,231 1,292,537,752 172,540,794 1,465,078,546 0 1,465,078,546
74 OPERATING EXPENSES
75 OPERATION & MAINTENANCE EXPENSES 1,103,041,646 392,959,807 710,081,839 210,696,109 920,777,948 9,636,652 930,414,600
76 DEPRECIATION EXPENSE 163,581,418 24,584,889 138,996,530 9,845,191 148,841,721 8,884,245 157,725,966
77 AMORTIZATION OF LIMITED TERM PLANT 5,266,930 0 5,266,930 618,646 5,885,576 95,740 5,981,316
78 TAXES OTHER THAN INCOME 28,701,676 1,596,793 27,104,883 4,559,257 31,664,141 498,234 32,162,375
79 REGULATORY DEBITS/CREDITS 1,753,318 173,640 1,579,678 1,865,167 3,444,845 0 3,444,845
80 PROVISION FOR DEFERRED INCOME TAXES (10,828,286)0 10,828,286 7,044,937 17,873,223 0 17,873,223
81 INVESTMENT TAX CREDIT ADJUSTMENT 5,825,740 0 5,825,740 19,188,438 25,014,178 0 25,014,178
82 FEDERAL INCOME TAXES 32,209,533 4,643,860 36,853,393 6,099,210 42,952,604 (3,773,276) 39,179,328
83 STATE INCOME TAXES 11,819,161 1,411,508 13,230,668 (15,537,797) (2,307,129) (1,146,892) (3,454,021)
84 TOTAL OPERATING EXPENSES 1,341,371,137 (413,259,761) 928,111,376 230,289,285 1,158,400,661 14,194,704 1,172,595,364
85 OPERATING INCOME 295,756,846 68,669,530 364,426,376 (57,748,491) 306,677,885 (14,194,704) 292,483,181
86 ADD: IERCO OPERATING INCOME 8,782,042 0 8,782,042 (6,940,924) 1,841,118 0 1,841,118
87 CONSOLIDATED OPERATING INCOME 304,538,888 68,669,530 373,208,418 64,689,415 308,519,003 14,194,704 294,324,299
88
89 NET POWER SUPPLY COSTS:
90 CCT 447/SURPLUS SALES + LOSS REV (145,798,279) 94,063,126 51,735,153 22,699,973 (29,035,180) 0 29,035,180
91 CCT 501/FUEL-THERMAL PLANTS 105,551,917 2,951,263 108,503,180 42,980,180 65,523,000 0 65,523,000
92 CCT 547/FUEL - DIESEL+OTHER 124,647,878 (91,280,315) 33,367,563 86,286,112 119,653,675 0 119,653,675
93 CCT 555/NON-FIRM PURCHASES+LOSSES 335,687,514 (273,080,921) 62,606,593 36,858,428 99,465,021 0 99,465,021
94 CCT 555/DEMAND RESPONSE INCENTIVES 8,311,328 2,940,937 11,252,265 1,012,262 10,240,003 0 10,240,003
95 CCT 555/CSPP PURCHASES 189,033,362 (55,179,493)133,853,869 80,594,886 214,448,755 0 214,448,755
96 SUBTOTAL 617,433,720 319,585,403 297,848,317 182,446,957 480,295,274 0 480,295,274
97 CCT 536/WATER FOR POWER (9,801) 2,390,398 2,380,597 (2,380,597) 0 0 0
98 CCT 565/TRANS OF ELECTRICTY BY OTHERS 11,322,964 (5,867,009)5,455,955 4,807,184 10,263,139 0 10,263,139
99 TOTAL NET POWER SUPPLY COSTS 628,746,882 323,062,013 305,684,869 184,873,544 490,558,413 0 490,558,413
100 OTHER O&M
101 TOTAL O&M EXPENSES 1,103,041,646 392,959,807 710,081,839 210,696,109 920,777,948 9,636,652 930,414,600
102 LESS: ACCT 501/FUEL - THERMAL PLANTS (105,551,917)2,951,263 108,503,180 42,980,180 65,523,000 0 65,523,000
103 ACCT 547/FUEL - DIESEL+OTHER (124,647,878)91,280,315 33,367,563 86,286,112 119,653,675 0 119,653,675
104 ACCT 555/NON-FIRM PURCHASES+LOSSES (335,687,514) 273,080,921 62,606,593 (36,858,428) (99,465,021) 0 99,465,021
105 ACCT 555/DEMAND RESPONSE INCENTIVES (8,311,328) (2,940,937)11,252,265 1,012,262 10,240,003 0 10,240,003
106 ACCT 555/CSPP PURCHASES (189,033,362)55,179,493 133,853,869 80,594,886 214,448,755 0 214,448,755
107 SUBTOTAL 339,809,646 20,688,722 360,498,369 50,949,125 411,447,494 9,636,652 421,084,146
108 ACCT 536/WATER FOR POWER 9,801 2,390,398 2,380,597 2,380,597 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS (11,322,964)5,867,009 5,455,955 4,807,184 10,263,139 0 10,263,139
110 ACCT 416/MERCHANDISING EXPENSE 0 4,701,875 4,701,875 0 4,701,875 0 4,701,875
111 NET OTHER O&M 328,496,484 19,463,458 708,458,310 48,522,538 396,482,479 9,636,652 406,119,132
2 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 2 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
112 TABLE 1-ELECTRIC PLANT IN SERVIC
113 INTANGIBLE PLANT
114 301 - ORGANIZATION 5,703$ 0 5,703 0 5,703.01 0 5,703
115 302 - FRANCHISES & CONSENTS 44,082,858 0 44,082,858 8,607,466 52,690,323.89 0 52,690,324
116 303 - MISCELLANEOUS 50,159,510 0 50,159,510 2,365,373 52,524,883.01 0 52,524,883
117
118 TOTAL INTANGIBLE PLANT 94,248,072 0 94,248,072 10,972,838 105,220,910 0 105,220,910
119
120 PRODUCTION PLANT
121 310-316 / STEAM PRODUCTION 988,697,347 728,213,069 260,484,278 8,369,146 268,853,423 9,605,851 278,459,274
122 330-336 / HYDRAULIC PRODUCTION 1,052,316,966 0 1,052,316,966 39,289,345 1,091,606,311 12,376,066 1,103,982,377
123 340-346 / OTHER PRODUCTION-BASELOAD 400,759,427 0 400,759,427 33,192,819 433,952,246 9,327,906 443,280,152
124 340-346 / OTHER PRODUCTION-PEAKERS 170,437,338 0 170,437,338 14,116,438 184,553,776 3,967,027 188,520,803
125
126 TOTAL PRODUCTION PLANT 2,612,211,078 (728,213,069)1,883,998,009 94,967,748 1,978,965,757 35,276,850 2,014,242,607
127
128 TRANSMISSION PLANT
129 350 / LAND & LAND RIGHTS - SYSTEM SERVICE 40,030,371 0 40,030,371 1,008,686 41,039,057 0 41,039,057
130 DIRECT ASSIGNMENT 0 0 0 0 0 0 0
131 TOTAL ACCOUNT 350 40,030,371 0 40,030,371 1,008,686 41,039,057 0 41,039,057
132 0
133 352 / STRUCTURES & IMPROVEMENTS - SYSTEM SERVICE 93,682,301 0 93,161,500 7,400,127 100,561,627 0 100,561,627
134 DIRECT ASSIGNMENT 658 0 658 (0) 658 0 658
135 TOTAL ACCOUNT 352 93,682,960 (520,801)93,162,158 7,400,127 100,562,285 0 100,562,285
136 0
137 353 / STATION EQUIPMENT - SYSTEM SERVICE 470,105,655 0 461,345,415 7,043,183 468,388,599 0 468,388,599
138 DIRECT ASSIGNMENT 111,594 0 111,594 0 111,594 0 111,594
139 TOTAL ACCOUNT 353 470,217,248 (8,760,239)461,457,009 7,043,183 468,500,193 0 468,500,193
140 0
141 354 / TOWERS & FIXTURES - SYSTEM SERVICE 231,735,124 0 231,735,124 5,423,152 237,158,275 0 237,158,275
142 DIRECT ASSIGNMENT 0 0 0 0 0 0 0
143 TOTAL ACCOUNT 354 231,735,124 0 231,735,124 5,423,152 237,158,275 0 237,158,275
144
145 355 / POLES & FIXTURES - SYSTEM SERVICE 227,137,112 0 227,137,112 8,895,605 236,032,717 0 236,032,717
146 DIRECT ASSIGNMENT 33,842 0 33,842 0 33,842 0 33,842
147 TOTAL ACCOUNT 355 227,170,953 0 227,170,953 8,895,605 236,066,559 0 236,066,559
148
149 356 / OVERHEAD CONDUCTORS & DEVICES - SYSTEM SERVICE 262,078,779 0 262,078,779 9,652,007 271,730,786 0 271,730,786
150 DIRECT ASSIGNMENT 26,495 0 26,495 (0) 26,495 0 26,495
151 TOTAL ACCOUNT 356 262,105,274 0 262,105,274 9,652,007 271,757,281 0 271,757,281
152
153 359 / ROADS & TRAILS - SYSTEM SERVICE 390,266 0 390,266 0 390,266 0 390,266
154 DIRECT ASSIGNMENT 0 0 0 0 0 0 0
155 TOTAL ACCOUNT 359 390,266 0 390,266 0 390,266 0 390,266
156
157 TOTAL TRANSMISSION PLANT 1,325,332,196 (9,281,041)1,316,051,155 30,141,720 1,355,473,916 0 1,355,473,916
3 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 3 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
158 TABLE 1-ELECTRIC PLANT IN SERVIC
159
160 DISTRIBUTION PLANT
161 360 / LAND & LAND RIGHTS - SYSTEM SERVICE 8,367,229 0 8,367,229 1,234,491 9,601,720 0 9,601,720
162 PLUS: ADJUSTMENT FOR CIAC 430,656 0 430,656 0 430,656 0 430,656
163 NET DISTRIBUTION PLANT + CIAC 8,797,885 0 8,797,885 1,234,491 10,032,376 0 10,032,376
164
165 361 / STRUCTURES & IMPROVEMENTS - SYSTEM SERVICE 55,682,517 0 55,682,517 6,702,098 62,384,614 0 62,384,614
166 PLUS: ADJUSTMENT FOR CIAC 8,009,324 0 8,009,324 0 8,009,324 0 8,009,324
167 NET DISTRIBUTION PLANT + CIAC 63,691,841 0 63,691,841 6,702,098 70,393,938 0 70,393,938
168
169 362 / STATION EQUIPMENT - SYSTEM SERVICE 312,968,241 0 312,968,241 30,108,254 343,076,495 0 343,076,495
170 PLUS: ADJUSTMENT FOR CIAC 38,463,951 0 38,463,951 0 38,463,951 0 38,463,951
171 NET DISTRIBUTION PLANT + CIAC 351,432,193 0 351,432,193 30,108,254 381,540,447 0 381,540,447
172
173 363 / STORAGE BATTERY EQUIPMENT 0 0 0 64,977,034 64,977,034 109,823,501 174,800,536
174 TOTAL BATTERY STORAGE EQUIPMENT 0 0 0 64,977,034 64,977,034 109,823,501 174,800,536
175
176 364 / POLES, TOWERS & FIXTURES 313,204,206 0 313,204,206 21,031,319 334,235,525 0 334,235,525
177 365 / OVERHEAD CONDUCTORS & DEVICES 155,253,318 0 155,253,318 7,505,273 162,758,591 0 162,758,591
178 366 / UNDERGROUND CONDUIT 52,785,315 0 52,785,315 2,062,798 54,848,113 0 54,848,113
179 367 / UNDERGROUND CONDUCTORS & DEVICES 318,155,073 0 318,155,073 20,722,845 338,877,918 0 338,877,918
180 368 / LINE TRANSFORMERS 704,959,938 0 704,959,938 40,684,879 745,644,817 0 745,644,817
181 369 / SERVICES 67,920,301 0 67,920,301 1,786,963 69,707,265 0 69,707,265
182 370 / METERS 112,940,727 0 112,940,727 3,562,492 116,503,219 0 116,503,219
183 371 / INSTALLATIONS ON CUSTOMER PREMISES 4,931,439 0 4,931,439 (284,580) 4,646,860 0 4,646,860
184 373 / STREET LIGHTING SYSTEMS 5,706,749 0 5,706,749 606,962 6,313,711 0 6,313,711
185
186 TOTAL DISTRIBUTION PLANT 2,112,875,054 0 2,112,875,054 200,700,828 2,313,575,882 109,823,501 2,423,399,384
187
188 GENERAL PLANT
189 389 / LAND & LAND RIGHTS 20,795,674 0 20,795,674 145,123 20,940,797 0 20,940,797
190 390 / STRUCTURES & IMPROVEMENTS 150,450,720 0 150,450,720 10,729,331 161,180,051 16,334,160 177,514,211
191 391 / OFFICE FURNITURE & EQUIPMENT 41,508,346 0 41,508,346 (69,823) 41,438,522 0 41,438,522
192 392 / TRANSPORTATION EQUIPMENT 113,442,849 0 113,442,849 6,471,742 119,914,591 0 119,914,591
193 393 / STORES EQUIPMENT 4,776,648 0 4,776,648 700,209 5,476,857 0 5,476,857
194 394 / TOOLS, SHOP & GARAGE EQUIPMENT 13,003,651 0 13,003,651 2,376,827 15,380,479 0 15,380,479
195 395 / LABORATORY EQUIPMENT 14,904,043 0 14,904,043 9,991 14,914,034 0 14,914,034
196 396 / POWER OPERATED EQUIPMENT 24,983,094 0 24,983,094 2,604,998 27,588,092 0 27,588,092
197 397 / COMMUNICATIONS EQUIPMENT 81,681,573 0 81,681,573 988,969 82,670,542 0 82,670,542
198 398 / MISCELLANEOUS EQUIPMENT 10,603,726 0 10,603,726 802,641 11,406,368 0 11,406,368
199
200 TOTAL GENERAL PLANT 476,150,325 0 476,150,325 24,760,007 500,910,332 16,334,160 517,244,492
201
202 TOTAL ELECTRIC PLANT IN SERVICE 6,620,816,724 (737,494,110)5,883,322,614 370,824,182 6,254,146,797 161,434,512 6,415,581,308
4 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 4 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATIO
204
205 PRODUCTION PLANT
206 310-316 / STEAM PRODUCTION 623,502,745 (479,095,034)144,407,711 6,506,236 150,913,947 218,429 151,132,377
207 330-336 / HYDRAULIC PRODUCTION 488,914,925 0 488,914,925 21,283,505 510,198,431 135,645 510,334,076
208 340-346 / OTHER PRODUCTION-BASELOAD 91,850,187 0 91,850,187 4,041,884 95,892,071 96,942 95,989,012
209 340-346 / OTHER PRODUCTION-PEAKERS 64,863,838 0 64,863,838 2,854,345 67,718,183 68,459 67,786,643
210 TOTAL PRODUCTION PLANT 1,269,131,695 (479,095,034)790,036,661 (444,409,063)824,722,632 519,475 825,242,107
211
212 TRANSMISSION PLANT
213 350 / LAND & LAND RIGHTS 9,791,827 0 9,791,827 407,383 10,199,209 2,146 10,201,355
214 352 / STRUCTURES & IMPROVEMENTS 33,270,239 (440,425)32,829,815 1,415,692 34,245,507 6,011 34,251,518
215 353 / STATION EQUIPMENT 124,151,809 (4,487,350)119,664,459 3,558,295 123,222,754 47,178 123,269,932
216 354 / TOWERS & FIXTURES 77,744,499 0 77,744,499 2,678,088 80,422,588 25,226 80,447,813
217 355 / POLES & FIXTURES 76,949,162 0 76,949,162 3,571,160 80,520,322 62,717 80,583,039
218 356 / OVERHEAD CONDUCTORS & DEVICES 88,360,848 0 88,360,848 1,943,491 90,304,340 28,028 90,332,368
219 359 / ROADS & TRAILS 294,708 0 294,708 2,693 297,401 0 297,401
220 TOTAL TRANSMISSION PLANT 410,563,092 (4,927,775)405,635,317 13,576,803 419,212,120 171,307 419,383,427
221
222 DISTRIBUTION PLANT
223 360 / LAND & LAND RIGHTS 209,604 0 209,604 29,362 238,966 476 239,442
224 361 / STRUCTURES & IMPROVEMENTS 15,872,260 0 15,872,260 874,274 16,746,534 32,368 16,778,902
225 362 / STATION EQUIPMENT 70,090,213 0 70,090,213 2,024,125 72,114,337 135,237 72,249,574
226 363 / STORAGE BATTERY EQUIPMENT 0 0 0 574,099 574,099 2,974,387 3,548,486
227 364 / POLES, TOWERS & FIXTURES 147,716,974 0 147,716,974 (3,061,639)144,655,335 72,138 144,727,473
228 365 / OVERHEAD CONDUCTORS & DEVICES 57,720,036 0 57,720,036 (1,158,596)56,561,440 32,556 56,593,997
229 366 / UNDERGROUND CONDUIT 18,655,459 0 18,655,459 209,737 18,865,196 15,514 18,880,710
230 367 / UNDERGROUND CONDUCTORS & DEVICES 101,743,223 0 101,743,223 3,651,254 105,394,477 132,496 105,526,973
231 368 / LINE TRANSFORMERS 196,632,795 0 196,632,795 3,028,561 199,661,355 136,382 199,797,737
232 369 / SERVICES 44,705,081 0 44,705,081 792,160 45,497,241 3,722 45,500,962
233 370 / METERS 38,331,595 0 38,331,595 (1,123,046)37,208,549 73,028 37,281,576
234 371 / INSTALLATIONS ON CUSTOMER PREMISES 1,404,067 0 1,404,067 (218,331)1,185,736 39 1,185,775
235 373 / STREET LIGHTING SYSTEMS 1,327,853 0 1,327,853 (1,299,129)28,724 4,292 33,016
236 TOTAL DISTRIBUTION PLANT 694,409,158 0 694,409,158 4,322,831 698,731,989 3,612,634 702,344,623
237
5 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 5 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATIO
239
240 GENERAL PLANT
241 389 / LAND & LAND RIGHTS 0 0 0 0 0 0 0
242 390 / STRUCTURES & IMPROVEMENTS 35,310,027 0 35,310,027 708,449 36,018,476 26,215 36,044,691
243 391 / OFFICE FURNITURE & EQUIPMENT 17,847,072 0 17,847,072 892,967 18,740,039 17,598 18,757,637
244 392 / TRANSPORTATION EQUIPMENT 23,370,984 0 23,370,984 604,738 23,975,721 0 23,975,721
245 393 / STORES EQUIPMENT 1,274,650 0 1,274,650 187,779 1,462,429 6,163 1,468,592
246 394 / TOOLS, SHOP & GARAGE EQUIPMENT 4,462,602 0 4,462,602 558,376 5,020,979 5,803 5,026,782
247 395 / LABORATORY EQUIPMENT 6,642,415 0 6,642,415 214,936 6,857,351 3,459 6,860,809
248 396 / POWER OPERATED EQUIPMENT 5,220,488 0 5,220,488 199,333 5,419,822 0 5,419,822
249 397 / COMMUNICATIONS EQUIPMENT 29,974,046 0 29,974,046 3,418,103 33,392,149 61,249 33,453,398
250 398 / MISCELLANEOUS EQUIPMENT 4,046,093 0 4,046,093 332,170 4,378,263 18,218 4,396,481
251 TOTAL GENERAL PLANT 128,148,377 0 128,148,377 7,116,850 135,265,227 138,706 135,403,933
252
253 MORTIZATION OF DISALLOWED COSTS 3,593,693 0 3,593,693 (296,299)3,297,393 0 3,297,393
254
255 TOTAL ACCUM PROVISION DEPRECIATION 2,505,846,014 (484,022,808)2,021,823,206 59,406,156 2,081,229,362 4,442,122 2,085,671,484
256
257 MORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS 17,415,328 0 17,415,328 1,336,488 18,751,817 26,258 18,778,074
259 303/MISCELLANEOUS INTANGIBLE PLANT 22,810,581 0 22,810,581 305,239 23,115,820 21,612 23,137,432
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 40,225,910 0 40,225,910 1,641,727 41,867,637 47,870 41,915,507
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 & AMORTIZATION OF OTHER UTILITY PLANT 2,546,071,924 (484,022,808)2,062,049,116 61,047,883 2,123,096,998 4,489,992 2,127,586,991
265
6 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 6 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
266 TABLE 3-ADDITIONS & DEDUCTIONS TO RATEBAS 0
267 0
268 NET ELECTRIC PLANT IN SERVICE 4,074,744,800 (253,471,301)3,821,273,499 309,776,300 4,131,049,798 156,944,519 4,287,994,318
269 LESS:0
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPL 0 0 0 0 0 0 0
272 OTHER 13,139,360 0 13,139,360 (5,697,395)7,441,965 0 7,441,965
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 13,139,360 13,139,360 (5,697,395)7,441,965 0 7,441,965
274
275 CCUMULATED DEFERRED INCOME TAXES
276 190 / ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION (2,158,794)0 (2,158,794) 352,116 1,806,678 0 (1,806,678)
278 OTHER (16,595,876)0 (16,595,876) (1,512,704)18,108,580 0 (18,108,580)
279 TOTAL ACCOUNT 190 (18,754,670)0 (18,754,670)1,160,588 19,915,258 0 19,915,258
280 281 / ACCELERATED AMORTIZATION 0 0 0 0 0 0
281 282 / OTHER PROPERT 422,636,515 0 422,636,515 (26,846,041)395,790,474 0 395,790,474
282 283 / OTHER 392,912 0 392,912 5,872,377 6,265,289 0 6,265,289
283 TOTAL ACCUM DEFERRED INCOME TAXES 404,274,757 0 404,274,757 22,134,252 382,140,505 0 382,140,505
284
285 NET ELECTRIC PLANT IN SERVICE 3,657,330,683 253,471,301 3,403,859,382 337,607,947 3,741,467,328 156,944,519 3,898,411,848
286 DD:
287 WORKING CAPITAL
288 151 / FUEL INVENTOR 15,140,640 7,238,579 22,379,219 2,325,470 24,704,689 0 24,704,689
289 154 & 163 / PLANT MATERIALS & SUPPLIES
290 PRODUCTION - GENERAL 14,502,120 172,390 14,329,729 1,807,299 16,137,028 0 16,137,028
291 TRANSMISSION - GENERAL 13,205,628 156,979 13,048,650 1,645,726 14,694,376 0 14,694,376
292 DISTRIBUTION - GENERAL 49,850,143 592,581 49,257,562 6,212,478 55,470,039 0 55,470,039
293 OTHER - UNCLASSIFIED 3,850,079 45,767 3,804,312 479,809 4,284,121 0 4,284,121
294 TOTAL ACCOUNT 154 & 163 81,407,970 (967,717)80,440,253 10,145,311 90,585,564 0 90,585,564
295 165 / PREPAID ITEMS
296 AD VALOREM TAXES 2,887,242 2,887,242 0 0 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS 1,846,273 1,846,273 0 0 0 0 0
298 INSURANCE 7,961,890 7,961,890 0 0 0 0 0
299 PENSION EXPENSE 0 0 0 0 0 0 0
300 PREPAID CONTRACTS 4,697,751 4,697,751 0 0 0 0 0
301 MISCELLANEOUS PREPAYMENTS 7,002,751 7,002,751 0 0 0 0 0
302 TOTAL ACCOUNT 165 24,395,907 24,395,907 0 0 0 0 0
303 WORKING CASH ALLOWANCE 0 0 0 0 0 0 0
304
305 TOTAL WORKING CAPITAL 120,944,517 18,125,045 102,819,472 12,470,781 115,290,253 0 115,290,253
306
307 NET ELECTRIC PLANT IN SERVICE 3,778,275,200 271,596,346 3,506,678,854 350,078,728 3,856,757,582 156,944,519 4,013,702,101
7 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 7 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
308 TABLE 3-ADDITIONS & DEDUCTIONS TO RATEBAS
309
310 NET ELECTRIC PLANT IN SERVICE 3,778,275,200 271,596,346 3,506,678,854 350,078,728 3,856,757,582 156,944,519 4,013,702,101
311 DD:
312 105 / PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION 104,155 104,155 0 0 0 0 0
314 TRANS LAND & LAND RIGHTS 2,658,989 93,517 2,752,506 0 2,752,506 0 2,752,506
315 TRANS STRUCTURES & IMPROVEMENTS 166,669 166,669 0 0 0 0 0
316 TRANS STATION EQUIPMENT 32,400 32,400 0 0 0 0 0
317 DIST LAND & LAND RIGHTS 3,669,456 206,203 3,875,659 1,622,140 5,497,799 0 5,497,799
318 DIST STRUCTURES & IMPROVEMENTS 498,106 498,106 0 0 0 0 0
319 DIST STATIONS EQUIPMENT 0 0 0 0 0 0 0
320 GEN LAND & LAND RIGHTS 0 0 0 0 0 0 0
321 GEN STRUCTURES & IMPROVEMENTS 0 0 0 0 0 0 0
322 COMMUNICATION 0 0 0 0 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 7,129,775 501,610 6,628,165 1,622,140 8,250,305 0 8,250,305
324
325 114/115 - ASSET EXCHANGE ACQUISITION ADJUSTMENT 643,265 0 643,265 15,018 628,247 0 628,247
326
327 DEFERRED PROGRAMS:
328 182 / CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS 0 0 0 0 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS 0 0 0 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0 0 0 0
332 182&186 / MISC. OTHER REGULATORY ASSETS
333 CUB FUND INTEREST (OPUC 15-399) 37,154 0 37,154 37,154 0 0 0
334 M. FALLS BOND REFINANCING 135,528 0 135,528 (62,551)72,977 0 72,977
335 SFAS 87 CAPITALIZED PENSION - OPUC ORDER 10-064 7,000,878 0 7,000,878 (219,697)6,781,181 0 6,781,181
336 CLOUD COMPUTING - (IPUC Order 34707) 1,616,918 409,326 1,207,592 (201,265)1,006,327 0 1,006,327
337 WILDFIRE MITIGATION (IPUC Order 35077) 27,078,227 14,022,056 13,056,171 0 13,056,171 0 13,056,171
338 SIEMENS LTP RATE BASE (IPUC Order 33420) 12,851,571 0 12,851,571 (643,866)12,207,705 0 12,207,705
339 SIEMENS LTP DEFERRED RATE BASE (IPUC Order 33420) 8,612,494 0 8,612,494 (431,488)8,181,006 0 8,181,006
340 SIEMENS LTP RATE BASE (OPUC ORDER 15-387) 511,105 0 511,105 (39,316)471,789 0 471,789
341 SIEMENS LTP DEFERRED RATE BASE (OPUC ORDER 15-387) 138,550 0 138,550 (44,046)94,504 0 94,504
342 TOTAL OTHER REGULATORY ASSETS 57,982,425 (14,431,382)43,551,043 (1,679,383)41,871,660 0 41,871,660
343 186 / MISC. OTHER DEFERRED PROGRAMS 0 0 0 0 0 0 0
344 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OPUC ORDER 12-296 (3,285,386)0 3,285,386 0 3,285,386 0 (3,285,386)
345 RECONNECT FEES - (OPUC ADV 16-09) (14,711)14,711 0 14,711 0 (14,711)
346 TOTAL DEFERRED PROGRAMS 54,682,328 (14,431,382)40,250,946 (1,679,383)38,571,563 0 38,571,563
347 0
348 DEVELOPMENT OF IERCO RATE BASE 0
349 INVESTMENT IN IERCO 23,664,134 0 23,664,134 (8,086,296)15,577,838 0 15,577,838
350 PREPAID COAL ROYALTIES 834,822 0 834,822 (237,052)597,770 0 597,770
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIAR 5,101,864 0 5,101,864 10,093,286 15,195,150 0 15,195,150
352 TOTAL SUBSIDIARY RATE BASE 29,600,820 0 29,600,820 1,769,938 31,370,758 0 31,370,758
353 0
354 TOTAL COMBINED RATE BASE 3,870,331,388 286,529,338 3,583,802,050 351,776,405 3,935,578,455 156,944,519 4,092,522,974
8 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 8 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
355 TABLE 4-OPERATING REVENUE
356 FIRM ENERGY SALES & OATT REFUNDS
357 440-448 / RETAIL 1,372,758,056 221,241,806 1,151,516,250 18,316,923 1,169,833,173 0 1,169,833,173
358 442 / BASE REVENUE TRANSFER - PCA 0 0 0 173,368,953 173,368,953 0 173,368,953
359 442 / BASE REVENUE TRANSFER - EE RIDER 0 0 0 3,474,555 3,474,555 0 3,474,555
360 447 / SYSTEM OPPORTUNITY SALES 145,798,279 94,063,126 51,735,153 32,559,873 19,175,280 0 19,175,280
361 447.050 / SURPLUS SALES - TRANSMISSION LOSSES 0 0 0 9,859,900 9,859,900 0 9,859,900
362 TOTAL SALES OF ELECTRICIT 1,518,556,336 315,304,933 1,203,251,403 172,460,458 1,375,711,861 0 1,375,711,861
363
364 OTHER OPERATING REVENUES
365 415 / MERCHANDISING REVENUES 0 3,911,815 3,911,815 30,623 3,942,438 0 3,942,438
366
367 449 / OATT TARIFF REFUND
368 NETWORK 0 0 0 0 0 0 0
369 POINT-TO-POINT 0 0 0 0 0 0 0
370 TOTAL ACCOUNT 449 0 0 0 0 0 0 0
371
372 451 / MISCELLANEOUS SERVICE REVENUES 4,936,204 0 4,936,204 1,271,884 6,208,088 0 6,208,088
373 0
374 454 / RENTS FROM ELECTRIC PROPERT 0
375 SUBSTATION EQUIPMENT 3,215,758 0 3,215,758 0 3,215,758 0 3,215,758
376 TRANSFORMER RENTALS 17,330 0 17,330 0 17,330 0 17,330
377 LINE RENTALS 0 0 0 0 0 0 0
378 COGENERATION 1,832,348 0 1,832,348 60,186 1,892,534 0 1,892,534
379 DARK FIBER PROJECT 400,000 0 400,000 400,000 0 0 0
380 POLE ATTACHMENTS 1,634,179 0 1,634,179 0 1,634,179 0 1,634,179
381 FACILITIES CHARGES 10,470,031 0 10,470,031 189,692 10,280,339 0 10,280,339
382 OTHER RENTALS 1,072,002 0 1,072,002 0 1,072,002 0 1,072,002
383 WATER DISTRICT PAYMENTS 185,425 0 185,425 101,177 84,248 0 84,248
384 TOTAL ACCOUNT 454 18,827,074 0 18,827,074 630,683 18,196,391 0 18,196,391
385
386 456 / OTHER ELECTRIC REVENUES
387 TRANSMISSION NETWORK SERVICES - FIRM 10,337,634 0 10,337,634 743,001 11,080,635 0 11,080,635
388 TRANSMISSION NETWORK SERVICES - DIST FACILITIES 792,372 0 792,372 0 792,372 0 792,372
389 TRANSMISSION - POINT-TO-POINT & OTHER 49,667,827 0 49,667,827 1,334,489 48,333,338 0 48,333,338
390 PHOTOVOLTAIC STATION SERVICE 0 0 0 0 0 0 0
391 ENERGY EFFICIENCY RIDER 33,197,113 33,197,113 0 0 0 0 0
392 STANDBY SERVICE CHARGE 759,997 0 759,997 0 759,997 0 759,997
393 SIERRA PACIFIC USAGE CHARGE 51,764 0 51,764 0 51,764 0 51,764
394 ANTELOPE 0 0 0 0 0 0 0
395 MISCELLANEOUS 1,663 0 1,663 0 1,663 0 1,663
396 TOTAL ACCOUNT 456 94,808,370 33,197,113 61,611,257 591,488 61,019,769 0 61,019,769
397
398 TOTAL OTHER OPERATING REVENUES 118,571,647 29,285,298 89,286,349 80,336 89,366,685 0 89,366,685
399
400 TOTAL OPERATING REVENUES 1,637,127,982 344,590,231 1,292,537,752 172,540,794 1,465,078,546 0 1,465,078,546
9 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 9 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
401 TABLE 5-OPERATION & MAINTENANCE EXPENSE
402 STEAM POWER GENERATION
403 OPERATION
404 500 / SUPERVISION & ENGINEERING 632,248 725,308 93,060 10,451 82,609 6,114 76,495
405 501 / FUEL 105,551,917 2,951,263 108,503,180 42,980,180 65,523,000 0 65,523,000
406 502 / STEAM EXPENSES
407 LABOR 1,607,750 0 1,607,750 0 1,607,750 0 1,607,750
408 OTHER 7,690,737 8,836,311 1,145,574 0 1,145,574 0 1,145,574
409 TOTAL ACCOUNT 502 9,298,487 8,836,311 462,176 0 462,176 0 462,176
410 505 / ELECTRIC EXPENSES
411 LABOR 626,112 0 626,112 0 626,112 0 626,112
412 OTHER 502,354 1,072,607 570,253 0 570,253 0 570,253
413 TOTAL ACCOUNT 505 1,128,466 1,072,607 55,859 0 55,859 0 55,859
414 506 / MISCELLANEOUS EXPENSES 8,586,280 8,161,259 425,021 13 425,034 7 425,042
415 507 / RENTS 229,461 218,103 11,358 0 11,358 0 11,358
416 STEAM OPERATION EXPENSES 125,426,860 16,062,325 109,364,535 42,969,716 66,394,819 6,121 66,400,940
417
418 MAINTENANCE
419 510 / SUPERVISION & ENGINEERING (238,936)11,789 250,725 0 250,725 0 250,725
420 511 / STRUCTURES 2,540,010 2,414,279 125,730 0 125,730 0 125,730
421 512 / BOILER PLANT 0
422 LABOR 3,983,710 0 3,983,710 0 3,983,710 0 3,983,710
423 OTHER 4,790,370 8,339,764 3,549,393 0 3,549,393 0 3,549,393
424 TOTAL ACCOUNT 512 8,774,081 8,339,764 434,317 0 434,317 0 434,317
425 513 / ELECTRIC PLANT 0
426 LABOR 1,522,637 0 1,522,637 0 1,522,637 0 1,522,637
427 OTHER 783,882 2,192,346 1,408,464 0 1,408,464 0 1,408,464
428 TOTAL ACCOUNT 513 2,306,519 2,192,346 114,173 0 114,173 0 114,173
429 514 / MISCELLANEOUS STEAM PLANT 9,592,111 9,117,301 474,809 0 474,809 0 474,809
430 STEAM MAINTENANCE EXPENSES 22,973,785 22,075,479 898,305 0 898,305 0 898,305
431 TOTAL STEAM GENERATION EXPENSES 148,400,644 38,137,804 110,262,840 42,969,716 67,293,124 6,121 67,299,245
432
10 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 10 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
433 TABLE 5-OPERATION & MAINTENANCE EXPENSE
434 HYDRAULIC POWER GENERATION
435 OPERATION
436 535 / SUPERVISION & ENGINEERING 5,758,397 0 5,758,397 455,619 6,214,016 262,711 6,476,728
437 536 / WATER FOR POWER 0
438 WATER FOR POWER/WCLOUD SEEDING 6,637,301 0 6,637,301 210,258 6,427,043 54,646 6,481,689
439 WATER LEASE (9,801)2,390,398 2,380,597 2,380,597 0 0 0
440 TOTAL ACCOUNT 536 6,627,500 2,390,398 9,017,898 2,590,855 6,427,043 54,646 6,481,689
441 537 / HYDRAULIC EXPENSES 18,433,658 124,562 18,558,220 1,237,383 19,795,603 394,497 20,190,100
442 538 / ELECTRIC EXPENSES 0
443 LABOR 1,510,454 0 1,510,454 0 1,510,454 95,472 1,605,926
444 OTHER 449,278 0 449,278 180,701 629,979 0 629,979
445 TOTAL ACCOUNT 538 1,959,732 0 1,959,732 180,701 2,140,433 95,472 2,235,905
446 539 / MISCELLANEOUS EXPENSES 5,131,195 227 5,130,968 386,324 5,517,292 213,191 5,730,483
447 540 / RENTS 303,402 0 303,402 0 303,402 0 303,402
448 HYDRAULIC OPERATION EXPENSES 38,213,885 2,514,733 40,728,618 330,828 40,397,790 1,020,517 41,418,307
449
450 MAINTENANCE
451 541 / SUPERVISION & ENGINEERING 110,982 0 110,982 9,442 120,425 5,514 125,939
452 542 / STRUCTURES 932,291 0 932,291 64,830 997,121 36,545 1,033,666
453 543 / RESERVOIRS, DAMS & WATERWAYS 454,092 0 454,092 38,359 492,451 16,036 508,487
454 544 / ELECTRIC PLANT 0
455 LABOR 1,799,397 0 1,799,397 0 1,799,397 111,584 1,910,981
456 OTHER 812,446 0 812,446 198,915 1,011,361 0 1,011,361
457 TOTAL ACCOUNT 544 2,611,843 0 2,611,843 198,915 2,810,758 111,584 2,922,342
458 545 / MISCELLANEOUS HYDRAULIC PLANT 3,919,209 108 3,919,101 252,325 4,171,426 138,826 4,310,252
459 HYDRAULIC MAINTENANCE EXPENSES 8,028,417 108 8,028,309 563,871 8,592,180 308,505 8,900,686
460 TOTAL HYDRAULIC GENERATION EXPENSES 46,242,302 2,514,625 48,756,927 233,043 48,989,970 1,329,023 50,318,993
11 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 11 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
461 TABLE 5-OPERATION & MAINTENANCE EXPENSE
462 OTHER POWER GENERATION
463 OPERATION
464 546 / SUPERVISION & ENGINEERING 627,106 0 627,106 55,260 682,366 32,326 714,692
465 547 / FUEL
466 DIESEL FUEL 10,499 0 10,499 0 10,499 0 10,499
467 OTHER 124,647,878 91,280,315 33,367,563 86,286,112 119,653,675 0 119,653,675
468 TOTAL ACCOUNT 547 124,658,377 91,280,315 33,378,062 86,286,112 119,664,175 0 119,664,175
469 548 / GENERATING EXPENSES
470 LABOR 3,234,939 0 3,234,939 3,234,939 198,160 3,433,099
471 OTHER 1,667,550 0 1,667,550 343,492 2,011,042 0 2,011,042
472 TOTAL ACCOUNT 548 4,902,489 0 4,902,489 343,492 5,245,981 198,160 5,444,141
473 549 / MISCELLANEOUS EXPENSES 9,124 0 9,124 43,934 53,058 22,895 75,953
474 550 / RENTS 0 0 0 0 0 0 0
475 OTHER POWER OPER EXPENSES 130,197,096 91,280,315 38,916,781 86,728,798 125,645,579 253,381 125,898,960
476
477 MAINTENANCE
478 551 / SUPERVISION & ENGINEERING 0 0 0 0 0 0 0
479 552 / STRUCTURES 159,030 0 159,030 5,316 164,346 2,832 167,178
480 553 / GENERATING & ELECTRIC PLANT 0 0 0
481 LABOR 56,825 0 56,825 0 56,825 3,674 60,498
482 OTHER 870,985 0 870,985 6,648 877,633 0 877,633
483 TOTAL ACCOUNT 553 927,810 0 927,810 6,648 934,458 3,674 938,132
484 554 / MISCELLANEOUS EXPENSES 6,730,628 0 6,730,628 3,372,657 3,357,971 29,364 3,387,334
485 OTHER POWER MAINT EXPENSES 7,817,468 0 7,817,468 3,360,693 4,456,775 35,869 4,492,644
486 TOTAL OTHER POWER GENERATION EXP 138,014,564 91,280,315 46,734,249 83,368,105 130,102,354 289,250 130,391,604
487
488 OTHER POWER SUPPLY EXPENSE
489 555.0 / PURCHASED POWER
490 POWER EXPENSE 332,661,556 270,054,963 62,606,593 36,858,428 99,465,021 0 99,465,021
491 OTHER 0 0 0 0 0 0 0
492 TRANSMISSION LOSSES 3,025,958 3,025,958 0 0 0 0 0
493 DEMAND RESPONSE INCENTIVE 8,311,328 2,940,937 11,252,265 1,012,262 10,240,003 0 10,240,003
494 TOTAL 555.0/PURCHASED POWER 343,998,842 270,139,984 73,858,858 35,846,166 109,705,024 0 109,705,024
495 555.1 / COGENERATION & SMALL POWER PROD 189,033,362 55,179,493 133,853,869 80,594,886 214,448,755 0 214,448,755
496 555/TOTAL 533,032,204 325,319,477 207,712,727 116,441,052 324,153,778 0 324,153,778
497 556 / LOAD CONTROL & DISPATCHING EXPENSES 0 0 0 0 0 0 0
498 557 / OTHER EXPENSES
499 IDAHO POWER COST-RELATED EXPENSES (99,392,327)99,392,327 0 0 0 0 0
500 OREGON POWER COST-RELATED EXPENSES (1,267,068)1,267,068 0 0 0 0 0
501 OTHER 6,143,689 135,744 6,279,434 473,536 6,752,970 277,021 7,029,991
502 557/TOTAL (94,515,705) 100,795,139 6,279,434 473,536 6,752,970 277,021 7,029,991
503 TOTAL OTHER POWER SUPPLY EXPENSES 438,516,499 224,524,338 213,992,161 116,914,588 330,906,748 277,021 331,183,769
504 0 0 0
505 TOTAL PRODUCTION EXPENSES 771,174,009 351,427,832 419,746,177 157,546,020 577,292,197 1,901,415 579,193,611
506 TABLE 5-OPERATION & MAINTENANCE EXPENSE
12 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 12 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
507 TRANSMISSION EXPENSES
508 OPERATION
509 560 / SUPERVISION & ENGINEERING 3,193,933 6 3,193,927 251,886 3,445,814 147,211 3,593,025
510 561 / LOAD DISPATCHING 5,375,576 0 5,375,576 454,303 5,829,880 187,405 6,017,285
511 562 / STATION EXPENSES 2,788,678 1,453 2,787,225 214,444 3,001,669 120,418 3,122,087
512 563 / OVERHEAD LINE EXPENSES 1,121,678 0 1,121,678 57,232 1,178,910 26,779 1,205,690
513 565 / TRANSMISSION OF ELECTRICITY BY OTHERS 11,322,964 5,867,009 5,455,955 4,807,184 10,263,139 0 10,263,139
514 566 / MISCELLANEOUS EXPENSES 8 0 8 0 8 0 8
515 567 / RENTS 4,855,402 0 4,855,402 0 4,855,402 0 4,855,402
516 TOTAL TRANSMISSION OPERATION 28,658,239 5,868,468 22,789,771 5,785,050 28,574,821 481,814 29,056,635
517
518 MAINTENANCE
519 568 / SUPERVISION & ENGINEERING 206,814 0 206,814 9,586 216,400 5,608 222,008
520 569 / STRUCTURES 1,907,634 0 1,907,634 151,682 2,059,316 88,601 2,147,917
521 570 / STATION EQUIPMENT 2,611,391 489 2,610,902 297,615 2,908,517 144,194 3,052,711
522 571 / OVERHEAD LINES 2,274,243 805,534 3,079,777 116,824 3,196,601 55,564 3,252,166
523 573 / MISCELLANEOUS PLANT 5,113 0 5,113 442 5,555 226 5,781
524 TOTAL TRANSMISSION MAINTENANCE 7,005,196 805,045 7,810,241 576,149 8,386,390 294,193 8,680,583
525
526 TOTAL TRANSMISSION EXPENSES 35,663,435 (5,063,423) 30,600,012 6,361,199 36,961,211 776,007 37,737,218
527
528 REGIONAL MARKET EXPENSES
529 OPERATION
530 575 / OPER TRANS MKT ADMIN - EIM 686,880 0 686,880 0 686,880 0 686,880
531
532 TOTAL REGIONAL MARKET EXPENSES 686,880 0 686,880 0 686,880 0 686,880
533
13 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 13 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
534 TABLE 5-OPERATION & MAINTENANCE EXPENSE
535 DISTRIBUTION EXPENSES
536 OPERATION
537 580 / SUPERVISION & ENGINEERING 5,911,141 3,912 5,915,054 326,853 6,241,907 186,671 6,428,578
538 581 / LOAD DISPATCHING 5,170,071 0 5,170,071 488,757 5,658,828 285,943 5,944,770
539 582 / STATION EXPENSES 1,862,473 7 1,862,466 114,459 1,976,925 60,977 2,037,902
540 583 / OVERHEAD LINE EXPENSES 5,421,238 104,989 5,526,227 477,721 6,003,948 214,267 6,218,215
541 584 / UNDERGROUND LINE EXPENSES 4,717,552 4,282 4,721,834 167,229 4,889,062 82,237 4,971,299
542 585 / STREET LIGHTING & SIGNAL SYSTEMS 44,756 0 44,756 2,724 47,479 1,309 48,788
543 586 / METER EXPENSES 5,719,569 73 5,719,496 535,125 6,254,621 256,699 6,511,320
544 587 / CUSTOMER INSTALLATIONS EXPENSE 1,095,297 0 1,095,297 88,874 1,184,170 45,823 1,229,993
545 588 / MISCELLANEOUS EXPENSES 4,687,904 1,010 4,686,894 323,082 5,009,975 181,825 5,191,800
546 589 / RENTS 741,341 0 741,341 0 741,341 0 741,341
547 TOTAL DISTRIBUTION OPERATION 35,371,341 112,093 35,483,435 2,524,822 38,008,257 1,315,749 39,324,006
548
549 MAINTENANCE
550 590 / SUPERVISION & ENGINEERING 11,968 0 11,968 997 12,965 583 13,548
551 591 / STRUCTURES 0 0 0 0 0 0 0
552 592 / STATION EQUIPMENT 4,120,742 351 4,120,391 328,264 4,448,655 167,728 4,616,383
553 593 / OVERHEAD LINES 21,931,803 12,695,311 34,627,115 684,800 35,311,914 330,675 35,642,590
554 594 / UNDERGROUND LINES 751,577 18,123 769,700 45,008 814,708 22,649 837,357
555 595 / LINE TRANSFORMERS 94,087 0 94,087 2,717 96,804 1,557 98,361
556 596 / STREET LIGHTING & SIGNAL SYSTEMS 204,924 3,043 207,967 16,003 223,970 7,856 231,826
557 597 / METERS 862,000 0 862,000 77,162 939,163 42,167 981,330
558 598 / MISCELLANEOUS PLANT 123,765 0 123,765 10,116 133,880 5,037 138,917
559 TOTAL DISTRIBUTION MAINTENANCE 28,100,867 12,716,126 40,816,993 1,165,066 41,982,059 578,252 42,560,311
560 TOTAL DISTRIBUTION EXPENSES 63,472,208 12,828,219 76,300,428 3,689,888 79,990,316 1,894,002 81,884,317
561
562 CUSTOMER ACCOUNTING EXPENSES
563 901 / SUPERVISION 845,854 0 845,854 75,609 921,463 44,217 965,680
564 902 / METER READING 1,819,788 0 1,819,788 142,617 1,962,406 79,111 2,041,516
565 903 / CUSTOMER RECORDS & COLLECTIONS 15,041,848 0 15,041,848 997,289 16,039,137 569,230 16,608,368
566 904 / UNCOLLECTIBLE ACCOUNTS 3,069,311 198,133 3,267,444 2,514,638 5,782,082 0 5,782,082
567 905 / MISC EXPENSES (3,031)0 3,031 0 3,031 0 3,031
568 TOTAL CUSTOMER ACCOUNTING EXPENSES 20,773,771 198,133 20,971,903 3,730,154 24,702,057 692,558 25,394,615
569
570 CUSTOMER SERVICES & INFORMATION EXPENSES
571 907 / SUPERVISION 1,009,780 15,995 993,785 87,883 1,081,669 51,408 1,133,077
572 908 / CUSTOMER ASSISTANCE 0
573 SYSTEM CONSERVATION 314,424 0 314,424 0 314,424 0 314,424
574 OTHER 40,168,748 33,197,948 6,970,800 4,110,142 11,080,942 291,521 11,372,463
575 TOTAL ACCOUNT 908 40,483,172 33,197,948 7,285,224 4,110,142 11,395,366 291,521 11,686,887
576 909 / INFORMATION & INSTRUCTIONAL 295,103 0 295,103 10 295,113 0 295,113
577 910 / MISCELLANEOUS EXPENSES 746,645 3,166 743,479 33,938 777,417 19,452 796,869
578 912 / DEMO AND SELLING EXPENSES 0 0 0 0 0 0 0
579 TOTAL CUST SERV & INFORMATN EXPENSES 42,534,700 33,217,109 9,317,591 4,231,973 13,549,564 362,381 13,911,945
14 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 14 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
580 TABLE 5-OPERATION & MAINTENANCE EXPENSE
581 DMINISTRATIVE & GENERAL EXPENSES
582 920 / ADMINISTRATIVE & GENERAL SALARIES 95,790,672 26,598,671 69,192,001 16,597,361 85,789,362 3,836,202 89,625,564
583 921 / OFFICE SUPPLIES 15,137,531 28,774 15,108,757 50,701 15,159,457 15,816 15,175,273
584 922 / ADMIN & GENERAL EXPENSES TRANSFERRED-CR (35,131,943)0 35,131,943 3,326,773 38,458,716 1,946,297 40,405,013
585 923 / OUTSIDE SERVICES 8,733,229 0 8,733,229 5 8,733,234 0 8,733,234
586 924 / PROPERTY INSURANCE
587 PRODUCTION - STEAM 412,596 0 412,596 0 412,596 0 412,596
588 LL RISK & MISCELLANEOUS 3,513,012 1,277,597 4,790,609 40,547 4,831,156 98,991 4,930,147
589 TOTAL ACCOUNT 924 3,925,608 1,277,597 5,203,205 40,547 5,243,752 98,991 5,342,743
590 925 / INJURIES & DAMAGES 6,544,597 5,309,456 11,854,054 14,295 11,868,349 8,363 11,876,713
591 926 / EMPLOYEE PENSIONS & BENEFITS 36,409,743 16,837 36,392,906 3,281,778 39,674,684 1,919,922 41,594,606
592 EMPLOYEE PENSIONS & BENEFITS - OREGON 880,053 0 880,053 0 880,053 0 880,053
593 EMPLOYEE PENSIONS & BENEFITS - IDAHO 17,153,713 0 17,153,713 18,028,665 35,182,378 0 35,182,378
594 EMPLOYEE PENSIONS AND BENEFITS - FERC 0 0 0 0 0 0 0
595 927 / FRANCHISE REQUIREMENTS 0 0 0 0 0 0 0
596 928 / REGULATORY COMMISSION EXPENSES
597 928.101 / FERC ADMIN ASSESS & SECURITIES
598 CAPACITY RELATED 2,826,830 0 2,826,830 0 2,826,830 0 2,826,830
599 ENERGY RELATED 963,911 0 963,911 0 963,911 0 963,911
600 FERC RATE CASE 0 0 0 0 0 0 0
601 FERC ORDER 472 963,867 0 963,867 0 963,867 0 963,867
602 FERC OTHER 109,055 0 109,055 0 109,055 0 109,055
603 FERC - OREGON HYDRO FEE 271,717 0 271,717 0 271,717 0 271,717
604 SEC EXPENSES 0 0 0 0 0 0 0
605 IDAHO PUC -RATE CASE 0 0 0 0 0 0 0
606 -OTHER 36,197 0 36,197 296,576 332,773 0 332,773
607 OREGON PUC -RATE CASE 0 0 0 0 0 0 0
608 -OTHER 1,374,230 65,075 1,309,155 0 1,309,155 0 1,309,155
609 TOTAL ACCOUNT 928 6,545,807 65,075 6,480,732 296,576 6,777,308 0 6,777,308
610 929 / DUPLICATE CHARGES 0 0 0 0 0 0 0
611 930.1 / GENERAL ADVERTISING 491,473 491,473 0 0 0 0 0
612 930.2 / MISCELLANEOUS EXPENSES 4,378,924 365,067 4,013,857 20,958 4,034,815 12,261 4,047,076
613 931 / RENTS 0 0 0 0 0 0 0
614 TOTAL ADM & GEN OPERATION 160,859,406 20,978,844 139,880,562 35,004,113 174,884,676 3,945,258 178,829,934
615 PLUS:0 0 0
616 935 / GENERAL PLANT MAINTENANCE 7,877,237 826 7,876,411 132,761 8,009,173 65,032 8,074,205
617 416 / MERCHANDISING EXPENSE 0 4,701,875 4,701,875 0 4,701,875 0 4,701,875
618 TOTAL OPER & MAINT EXPENSES 1,103,041,646 392,959,807 710,081,839 210,696,109 920,777,948 9,636,652 930,414,600
15 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 15 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
619 TABLE 6-DEPRECIATION & AMORTIZATION EXPENS
620
621 DEPRECIATION EXPENSE
622 310-316 / STEAM PRODUCTION 33,503,186 24,062,614 9,440,573 272,656 9,167,916 436,859 9,604,775
623 330-336 / HYDRAULIC PRODUCTION 23,889,746 0 23,889,746 1,198,104 25,087,850 271,290 25,359,140
624 340-346 / OTHER PRODUCTION-BASELOAD 12,299,790 0 12,299,790 1,286,377 13,586,167 228,635 13,814,802
625 340-346 / OTHER PRODUCTION-PEAKERS 5,496,313 0 5,496,313 574,834 6,071,146 102,168 6,173,315
626 TOTAL PRODUCTION PLANT 75,189,035 (24,062,614)51,126,421 2,786,659 53,913,080 1,038,951 54,952,032
627
628 TRANSMISSION PLANT
629 350 / LAND & LAND RIGHTS 402,759 0 402,759 9,304 412,063 4,292 416,355
630 352 / STRUCTURES & IMPROVEMENTS 1,774,142 15,531 1,758,611 150,258 1,908,869 12,023 1,920,891
631 353 / STATION EQUIPMENT 10,539,412 506,744 10,032,668 164,793 10,197,461 94,357 10,291,818
632 354 / TOWERS & FIXTURES 2,779,736 0 2,779,736 59,977 2,839,713 50,452 2,890,165
633 355 / POLES & FIXTURES 5,828,633 0 5,828,633 201,372 6,030,005 125,434 6,155,439
634 356 / OVERHEAD CONDUCTORS & DEVICES 3,898,386 0 3,898,386 143,934 4,042,321 56,057 4,098,377
635 359 / ROADS & TRAILS 2,693 0 2,693 0 2,693 0 2,693
636 TOTAL TRANSMISSION PLANT 25,225,761 (522,275)24,703,487 729,638 25,433,125 342,614 25,775,739
637
638 DISTRIBUTION PLANT
639 360 / LAND & LAND RIGHTS 29,090 0 29,090 886 29,976 952 30,928
640 361 / STRUCTURES & IMPROVEMENTS 1,184,766 0 1,184,766 143,782 1,328,548 64,736 1,393,285
641 362 / STATION EQUIPMENT 5,922,824 0 5,922,824 568,630 6,491,454 270,474 6,761,927
642 363 / STORAGE BATTERY EQUIPMENT 0 0 0 2,791,254 2,791,254 5,948,773 8,740,027
643 364 / POLES, TOWERS & FIXTURES 6,052,387 0 6,052,387 455,842 6,508,229 144,277 6,652,506
644 365 / OVERHEAD CONDUCTORS & DEVICES 3,444,811 0 3,444,811 177,899 3,622,711 65,113 3,687,824
645 366 / UNDERGROUND CONDUIT 1,243,741 0 1,243,741 53,049 1,296,790 31,029 1,327,818
646 367 / UNDERGROUND CONDUCTORS & DEVICES 7,181,015 0 7,181,015 485,222 7,666,237 264,991 7,931,228
647 368 / LINE TRANSFORMERS 13,453,992 0 13,453,992 833,610 14,287,602 272,764 14,560,366
648 369 / SERVICES 1,123,543 0 1,123,543 32,824 1,156,367 7,443 1,163,810
649 370 / METERS 5,564,490 0 5,564,490 198,384 5,762,874 146,055 5,908,929
650 371 / INSTALLATIONS ON CUSTOMER PREMISES 206,196 0 206,196 12,893 193,303 77 193,380
651 373 / STREET LIGHTING SYSTEMS 188,574 0 188,574 20,297 208,871 8,584 217,455
652 TOTAL DISTRIBUTION PLANT 45,595,429 0 45,595,429 5,748,787 51,344,216 7,225,268 58,569,484
16 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 16 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
653 TABLE 6-DEPRECIATION & AMORTIZATION EXPENS
654
655 GENERAL PLANT
656 389 / LAND & LAND RIGHTS 0 0 0 0 0 0 0
657 390 / STRUCTURES & IMPROVEMENTS 3,110,207 0 3,110,207 204,165 3,314,372 52,430 3,366,802
658 391 / OFFICE FURNITURE & EQUIPMENT 6,842,286 0 6,842,286 114,792 6,957,077 35,197 6,992,274
659 392 / TRANSPORTATION EQUIPMENT 72,928 0 72,928 484 72,444 0 72,444
660 393 / STORES EQUIPMENT 187,311 0 187,311 27,781 215,091 12,326 227,417
661 394 / TOOLS, SHOP & GARAGE EQUIPMENT 672,473 0 672,473 124,566 797,039 11,606 808,645
662 395 / LABORATORY EQUIPMENT 775,044 0 775,044 394 774,650 6,918 781,567
663 396 / POWER OPERATED EQUIPMENT 0 0 0 0 0 0 0
664 397 / COMMUNICATIONS EQUIPMENT 5,434,341 0 5,434,341 58,229 5,492,570 122,498 5,615,068
665 398 / MISCELLANEOUS EQUIPMENT 772,904 0 772,904 51,452 824,356 36,437 860,793
666 TOTAL GENERAL PLANT 17,867,493 0 17,867,493 580,107 18,447,600 277,411 18,725,011
667
668 TOTAL DEPRECIATION EXPENSE 163,877,718 (24,584,889)139,292,829 9,845,191 149,138,020 8,884,245 158,022,265
669
670 DEPRECIATION ON DISALLOWED COSTS (296,299)0 296,299 0 296,299 0 296,299
671 TOTAL DEPRECIATION EXPENSE 163,581,418 (24,584,889)138,996,530 9,845,191 148,841,721 8,884,245 157,725,966
672
673 MORTIZATION EXPENSE
674 302/FRANCHISES AND CONSENTS 1,271,927 0 1,271,927 219,101 1,491,028 52,515 1,543,543
675 303/MISCELLANEOUS INTANGIBLE PLANT 3,979,986 0 3,979,986 399,545 4,379,530 43,225 4,422,755
676 DJUSTMENTS, GAINS & LOSSES 15,018 0 15,018 0 15,018 0 15,018
677 TOTAL AMORTIZATION EXPENSE 5,266,930 0 5,266,930 618,646 5,885,576 95,740 5,981,316
678
679 TOTAL DEPRECIATION & AM0RTIZATION EXP 168,848,348 (24,584,889)144,263,460 10,463,837 154,727,297 8,979,985 163,707,282
680
17 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 17 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
681 TABLE 7-TAXES OTHER THAN INCOME TAXE
682
683 TAXES OTHER THAN INCOME
684 FEDERAL TAXES
685 FICA 18,219,357 18,219,357 0 0 0 0 0
686 FUTA 94,333 94,333 0 0 0 0 0
687 LESS PAYROLL DEDUCTION (18,558,238)18,558,238 0 0 0 0 0
688
689 STATE TAXES
690 AD VALOREM TAXES
691 JIM BRIDGER 1,282,348 1,282,348 0 0 0 0 0
692 VALM 314,445 314,445 0 0 0 0 0
693 OTHER-PRODUCTION PLANT 6,670,284 0 6,670,284 1,036,086 7,706,370 454,948 8,161,318
694 OTHER-TRANSMISSION PLANT 5,986,892 0 5,986,892 839,735 6,826,628 0 6,826,628
695 OTHER-DISTRIBUTION PLANT 7,961,398 0 7,961,398 1,221,533 9,182,931 0 9,182,931
696 OTHER-GENERAL PLANT 1,522,499 0 1,522,499 248,508 1,771,006 43,286 1,814,292
697 SUB-TOTAL 23,737,866 (1,596,793)22,141,073 3,345,862 25,486,936 498,234 25,985,170
698
699 LICENSES - HYDRO PROJECTS 4,240 0 4,240 0 4,240 0 4,240
700
701 REGULATORY COMMISSION FEES
702 STATE OF IDAHO 2,616,251 0 2,616,251 0 2,616,251 0 2,616,251
703 STATE OF OREGON 290,260 0 290,260 95,251 385,511 0 385,511
704
705 FRANCHISE TAXES
706 STATE OF OREGON 890,161 0 890,161 62,839 953,000 0 953,000
707
708 OTHER STATE TAXES
709 UNEMPLOYMENT TAXES 244,547 244,547 0 0 0 0 0
710 HYDRO GENERATION KWH TA 982,665 0 982,665 907,247 1,889,911 0 1,889,911
711 IRRIGATION-PIC 180,233 0 180,233 148,058 328,291 0 328,291
712
713 TOTAL TAXES OTHER THAN INCOME 28,701,676 (1,596,793) 27,104,883 4,559,257 31,664,141 498,234 32,162,375
18 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 18 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
714 TABLE 8-REGULATORY DEBITS & CREDIT
715 REGULATORY DEBITS/CREDITS
716 STATE OF IDAHO 1,450,259 173,640 1,276,619 1,865,167 3,141,786 0 3,141,786
717 STATE OF OREGON 303,059 0 303,059 0 303,059 0 303,059
718
719 TOTAL REGULATORY DEBITS/CREDITS 1,753,318 173,640 1,579,678 1,865,167 3,444,845 0 3,444,845
720
721
19 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 19 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
722 TABLE 9-INCOME TAXE
723
724 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
725 CCOUNT #282 - RELATED (34,483,220)0 34,483,220 17,879,031 (16,604,189)0 16,604,189
726 CCOUNT #190 & #283 - RELATED 23,654,934 0 23,654,934 24,923,968 (1,269,034)0 1,269,034
727 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES 10,828,286 0 10,828,286 7,044,937 17,873,223 0 17,873,223
728
729 411.4 - INVESTMENT TAX CREDIT ADJUSTMENT 5,825,740 0 5,825,740 19,188,438 25,014,178 0 25,014,178
730
731 SUMMARY OF INCOME TAXES
732
733 TOTAL FEDERAL INCOME TA 32,209,533 4,643,860 36,853,393 6,099,210 42,952,604 3,773,276 39,179,328
734
735 STATE INCOME TA
736 STATE OF IDAHO 10,909,865 1,317,407 12,227,272 15,538,391 3,311,119 1,070,433 4,381,551
737 STATE OF OREGON 882,355 70,575 952,930 204,112 748,818 57,345 691,473
738 OTHER STATES 26,941 23,525 50,466 204,705 255,172 19,115 236,057
739 TOTAL STATE INCOME TAXES 11,819,161 1,411,508 13,230,668 15,537,797 2,307,129 1,146,892 3,454,021
20 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 20 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
740 TABLE 10-CALCULATION OF FEDERAL INCOME TAX 0
741 OPERATING REVENUES 1,637,127,982 344,590,231 1,292,537,752 172,540,794 1,465,078,546 0 1,465,078,546
742 0 0
743 OPERATING EXPENSES 0 0
744 OPERATION & MAINTENANCE 1,103,041,646 392,959,807 710,081,839 210,696,109 920,777,948 9,636,652 930,414,600
745 DEPRECIATION EXPENSE 163,581,418 24,584,889 138,996,530 9,845,191 148,841,721 8,884,245 157,725,966
746 MORTIZATION OF LIMITED TERM PLANT 5,266,930 0 5,266,930 618,646 5,885,576 95,740 5,981,316
747 TAXES OTHER THAN INCOME 28,701,676 1,596,793 27,104,883 4,559,257 31,664,141 498,234 32,162,375
748 REGULATORY DEBITS/CREDITS 1,753,318 173,640 1,579,678 1,865,167 3,444,845 0 3,444,845
749 TOTAL OPERATING EXPENSES 1,302,344,989 419,315,129 883,029,860 227,584,370 1,110,614,231 19,114,872 1,129,729,102
750 0
751 BOOK-TAX ADJUSTMENT 0 0 0 0 0 0 0
752 0
753 INCOME BEFORE TAX ADJUSTMENTS 334,782,994 74,724,898 409,507,891 55,043,576 354,464,315 19,114,872 335,349,443
754
755 INCOME STATEMENT ADJUSTMENTS
756 INTEREST EXPENSE / SYNCHRONIZATION 102,955,312 0 102,955,312 12,936,098 115,891,410 0 115,891,410
757
758 NET OPERATING INCOME BEFORE TAXES 231,827,681 74,724,898 306,552,579 67,979,674 238,572,905 19,114,872 219,458,033
759
760 TOTAL STATE INCOME TAXES ALLOWED 13,899,195 1,411,508 15,310,703 17,617,832 2,307,129 1,146,892 3,454,021
761
762 NET FEDERAL INCOME AFTER STATE INCOME TAXES 217,928,486 73,313,390 291,241,876 50,361,842 240,880,034 17,967,979 222,912,055
763
764 FEDERAL TAX AT 21 PERCENT 45,764,982 15,395,812 61,160,794 10,575,987 50,584,807 3,773,276 46,811,531
765 OTHER CURRENT TAX ADJUSTMENTS (4,913,431)0 4,913,431 4,913,431 0 0 0
766 PRIOR YEAR TAX ADJUSTMENT (9,831,485)0 9,831,485 9,831,485 0 0 0
767
768 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS 31,020,066 15,395,812 46,415,878 4,168,929 50,584,807 3,773,276 46,811,531
769
770 OTHER TAX ADJUSTMENTS
771 ALLOWANCE FOR AFUDC 51,199,770 51,199,770 0 0 0 0 0
772 FEDERAL INCOME TAX ADJUSTMENTS - PLANT 68,194,087 0 68,194,087 64,742,865 3,451,222 0 3,451,222
773 FEDERAL INCOME TAX ADJUSTMENTS - OTHER (113,729,727)0 113,729,727 123,877,537 10,147,810 0 10,147,810
774 SUM OF OTHER ADJUSTMENTS 5,664,130 51,199,770 (45,535,640) 59,134,672 13,599,032 0 13,599,032
775 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT 1,189,467 10,751,952 (9,562,484) 12,418,281 2,855,797 0 2,855,797
776 FEDERAL GENERAL BUSINESS CREDITS 0 0 0 10,488,000 10,488,000 0 10,488,000
777
778 TOTAL FEDERAL INCOME TA 32,209,533 4,643,860 36,853,393 6,099,210 42,952,604 3,773,276 39,179,328
21 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 21 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
779 TABLE 11-OREGON STATE INCOME TAX
780
781 NET OPERATING INCOME BEFORE TAXES - OREGON 231,827,681 74,724,898 306,552,579 67,979,674 238,572,905 19,114,872 219,458,033
782
783 LLOWANCE FOR AFUDC 51,199,770 51,199,770 0 0 0 0 0
784 STATE INCOME TAX ADJUSTMENTS - PLANT 68,194,087 0 68,194,087 64,742,865 3,451,222 0 3,451,222
785 STATE INCOME TAX ADJUSTMENTS - OTHER (113,729,727)0 113,729,727 123,877,537 10,147,810 0 10,147,810
786 DD: OTHER DEDUCTION 0 0 0 0 0 0 0
787
788 TOTAL STATE INCOME TAX ADJUSTMENTS - OREGON 5,664,130 51,199,770 45,535,640 59,134,672 13,599,032 0 13,599,032
789
790 INCOME SUBJECT TO OREGON TA 237,491,811 23,525,128 261,016,939 8,845,002 252,171,937 19,114,872 233,057,065
791
792 IERCO TAXABLE INCOME 26,216,557 0 26,216,557 23,216,557 3,000,000 0 3,000,000
793 BONUS DEPRECIATION & OTHER OREGON ADJ (5,767,076)0 5,767,076 201,044 (5,566,032)0 5,566,032
794 OTHER 0 0 0 0 0 0 0
795
796 TOTAL STATE TAXABLE INCOME - OREGON 257,941,292 23,525,128 281,466,420 31,860,515 249,605,905 19,114,872 230,491,033
797 PPORTIONMENT FACTOR (0.045454550)11,724,605 1,069,324 12,793,929 1,448,205 11,345,724 868,858 10,476,866
798 POST APPORTIONMENT M ITEMS 0 0 0 0 0 0 0
799 TOTAL TAXABLE INCOME - OREGON 11,724,605 1,069,324 12,793,929 1,448,205 11,345,724 868,858 10,476,866
800
801 OREGON TAX AT 6.6 PERCENT 773,824 70,575 844,399 95,582 748,818 57,345 691,473
802 LESS: INVESTMENT TAX CREDIT 0 0 0 0 0 0 0
803
804 STATE INCOME TAX ALLOWED - OREGON 773,824 70,575 844,399 95,582 748,818 57,345 691,473
805 DD : OR CAT TA 274,802 0 274,802 274,802 0 0 0
806 PRIOR YEARS' TAX ADJUSTMENT (166,271)0 166,271 166,271 0 0 0
807
808 STATE INCOME TAX PAID - OREGON 882,355 70,575 952,930 204,112 748,818 57,345 691,473
22 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 22 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
809 TABLE 12-IDAHO STATE INCOME TAX
810 0
811 NET OPERATING INCOME BEFORE TAXES - IDAHO 231,827,681 74,724,898 306,552,579 67,979,674 238,572,905 19,114,872 219,458,033
812
813 LLOWANCE FOR AFUDC 51,199,770 51,199,770 0 0 0 0 0
814 STATE INCOME TAX ADJUSTMENTS - PLANT 68,194,087 0 68,194,087 64,742,865 3,451,222 0 3,451,222
815 STATE INCOME TAX ADJUSTMENTS - OTHER (113,729,727)0 113,729,727 123,877,537 10,147,810 0 10,147,810
816 0
817 INCOME SUBJECT TO IDAHO TA 237,491,811 23,525,128 261,016,939 8,845,002 252,171,937 19,114,872 233,057,065
818 0
819 IERCO TAXABLE INCOME 26,216,557 0 26,216,557 23,216,557 3,000,000 0 3,000,000
820 BONUS DEPRECIATION ADJUSTMENT (34,035,818)0 34,035,818 4,433,193 (29,602,625)0 29,602,625
821 OTHER 0 0 0 0 0 0 0
822 TOTAL STATE TAXABLE INCOME - IDAHO 229,672,550 23,525,128 253,197,678 27,628,366 225,569,312 19,114,872 206,454,440
823 PPORTIONMENT FACTOR (.965517241)221,752,807 22,713,917 244,466,724 26,675,664 217,791,060 18,455,738 199,335,322
824 POST APPORTIONMENT SCHEDULE M 0 0 0 0 0 0 0
825 TOTAL TAXABLE INCOME - IDAHO 221,752,807 22,713,917 244,466,724 26,675,664 217,791,060 18,455,738 199,335,322
826 IDAHO TAX AT 5.8 PERCENT 12,861,663 1,317,407 14,179,070 (1,547,189) 12,631,881 (1,070,433)11,561,449
827 LESS: INVESTMENT TAX CREDIT 0 0 0 15,943,000 15,943,000 0 15,943,000
828
829 STATE INCOME TAX ALLOWED - IDAHO 12,861,663 1,317,407 14,179,070 17,490,189 3,311,119 1,070,433 4,381,551
830 DD : CURRENT TAX ADJUSTMENT (1,951,798)0 1,951,798 1,951,798 0 0 0
831 PRIOR YEARS' TAX ADJUSTMENT 0 0 0 0 0 0 0
832 STATE INCOME TAX PAID - IDAHO 10,909,865 1,317,407 12,227,272 15,538,391 3,311,119 1,070,433 4,381,551
833
834 OTHER STATE INCOME TAX
835 INCOME SUBJECT TO TA 237,491,811 23,525,128 261,016,939 8,845,002 252,171,937 19,114,872 233,057,065
836
837 IERCO TAXABLE INCOME 26,216,557 0 26,216,557 23,216,557 3,000,000 0 3,000,000
838 BONUS DEPRECIATION ADJUSTMENT 0 0 0 0 0 0 0
839 OTHER 0 0 0 0 0 0 0
840 TOTAL TAXABLE INCOME-OTHER STATES 263,708,368 23,525,128 287,233,496 32,061,559 255,171,937 19,114,872 236,057,065
841 PPORTIONMENT FACTOR 1.0 263,708,368 23,525,128 287,233,496 32,061,559 255,171,937 19,114,872 236,057,065
842 POST APPORTIONMENT M 0 0 0 0 0 0 0
843 TAXABLE INCOME 263,708,368 23,525,128 287,233,496 (32,061,559) 255,171,937 (19,114,872)236,057,065
844 OTHER TAX AT 0.1 PERCENT 263,708 23,525 287,233 (32,062) 255,172 (19,115)236,057
845 DD : CURRENT YEAR'S TAX DEFICIENC (236,767)0 236,767 236,767 0 0 0
846 PRIOR YEARS' TAX ADJUSTMENT 0 0 0 0 0 0 0
847 OTHER STATES' INCOME TAX PAID 26,941 23,525 50,466 204,705 255,172 19,115 236,057
23 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 23 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
848 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
849 STEAM POWER GENERATION
850 OPERATION
851 500 / SUPERVISION & ENGINEERING 266,133 266,133 266,133 266,133
852 501 / FUEL 2,559,614 2,559,614 2,559,614 2,559,614
853 502 / STEAM EXPENSES 0 0
854 LABOR 1,607,750 1,607,750 1,607,750 1,607,750
855 OTHER 0 0 0 0
856 1,607,750 1,607,750
857 505 / ELECTRIC EXPENSES 0 0
858 LABOR 626,112 626,112 626,112 626,112
859 OTHER 0 0 0 0
860 626,112 626,112
861 506 / MISCELLANEOUS EXPENSES 3,352,418 3,352,418 3,352,418 3,352,418
862 507 / RENTS 0 0 0 0
863 STEAM OPERATION EXPENSES 8,412,027 8,412,027 8,412,027 8,412,027
864
865 MAINTENANCE
866 510 / SUPERVISION & ENGINEERING 0 0 0 0
867 511 / STRUCTURES 658 658 658 658
868 512 / BOILER PLANT 0 0
869 LABOR 3,983,710 3,983,710 3,983,710 3,983,710
870 OTHER 0 0 0 0
871 TOTAL ACCOUNT 512 3,983,710 3,983,710
872 513 / ELECTRIC PLANT 0 0
873 LABOR 1,522,637 1,522,637 1,522,637 1,522,637
874 OTHER 0 0 0 0
875 TOTAL ACCOUNT 513 1,522,637 1,522,637
876 514 / MISCELLANEOUS STEAM PLANT 2,441,874 2,441,874 2,441,874 2,441,874
877 STEAM MAINTENANCE EXPENSES 7,948,879 7,948,879 7,948,879 7,948,879
878 TOTAL STEAM GENERATION EXPENSES 16,360,906 16,360,906 16,360,906 0 16,360,906
879
24 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 24 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
880 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
881 HYDRAULIC POWER GENERATION
882 OPERATION
883 535 / SUPERVISION & ENGINEERING 4,235,258 4,235,258 4,235,258 4,235,258
884 536 / WATER FOR POWER 866,414 866,414 866,414 866,414
885 537 / HYDRAULIC EXPENSES 6,262,192 6,262,192 6,262,192 6,262,192
886 538 / ELECTRIC EXPENSES
887 LABOR 1,510,454 1,510,454 1,510,454 1,510,454
888 OTHER 0 0 0 0
889 TOTAL ACCOUNT 538 1,510,454 1,510,454 1,510,454 1,510,454
890 539 / MISCELLANEOUS EXPENSES 3,401,219 3,401,219 3,401,219 3,401,219
891 540 / RENTS 0 0 0 0
892 HYDRAULIC OPERATION EXPENSES 17,785,991 17,785,991 16,275,537 16,275,537
893
894 MAINTENANCE
895 541 / SUPERVISION & ENGINEERING 90,192 90,192 90,192 90,192
896 542 / STRUCTURES 577,669 577,669 577,669 577,669
897 543 / RESERVOIRS, DAMS & WATERWAYS 254,872 254,872 254,872 254,872
898 544 / ELECTRIC PLANT 0 0
899 LABOR 1,799,397 1,799,397 1,799,397 1,799,397
900 OTHER 0 0 0 0
901 TOTAL ACCOUNT 544 1,799,397 1,799,397 1,799,397 1,799,397
902 545 / MISCELLANEOUS HYDRAULIC PLANT 2,163,612 2,163,612 2,163,612 2,163,612
903 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,885,742 4,885,742 4,885,742
904 TOTAL HYDRAULIC GENERATION EXPENSES 22,671,733 22,671,733 21,161,279 21,161,279
25 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 25 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
905 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
906 OTHER POWER GENERATION
907 OPERATION
908 546 / SUPERVISION & ENGINEERING 516,722 516,722 516,722 516,722
909 547 / FUEL 0 0 0 0
910 548 / GENERATING EXPENSES 0 0
911 LABOR 3,234,939 3,234,939 3,234,939 3,234,939
912 OTHER 0 0 0 0
913 TOTAL ACCOUNT 548 0 3,234,939 3,234,939
914 549 / MISCELLANEOUS EXPENSES 370,607 370,607 370,607 370,607
915 550 / RENTS 0 0 0 0
916 OTHER POWER OPER EXPENSES 4,122,267 4,122,267 4,122,267 4,122,267
917
918 MAINTENANCE
919 551 / SUPERVISION & ENGINEERING 0 0 0 0
920 552 / STRUCTURES 43,046 43,046 43,046 43,046
921 553 / GENERATING & ELECTRIC PLANT 0 0
922 LABOR 56,825 56,825 56,825 56,825
923 OTHER 0 0 0
924 TOTAL ACCOUNT 553 0 56,825 56,825
925 554 / MISCELLANEOUS EXPENSES 690,424 690,424 690,424 690,424
926 OTHER POWER MAINT EXPENSES 790,295 790,295 790,295 790,295
927 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,912,562 4,912,562 4,912,562
928
929 OTHER POWER SUPPLY EXPENSE
930 555.0 / PURCHASED POWER 0 0 0 0
931 555.1 / COGENERATION & SMALL POWER PROD 0 0
932 CAPACITY RELATED 0 0 0 0
933 ENERGY RELATED 0 0 0 0
934 TOTAL 555.1/CSPP
935 555/TOTAL
936 556 / LOAD CONTROL & DISPATCHING EXPENSES 0 0 0 0
937 557 / OTHER EXPENSES 4,495,330 4,495,330 4,495,330 4,495,330
938 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,495,330 4,495,330 4,495,330
939 0 0
940 TOTAL PRODUCTION EXPENSES 48,440,532 48,440,532 46,930,078 46,930,078
26 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 26 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
941 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
942 TRANSMISSION EXPENSES
943 OPERATION
944 560 / SUPERVISION & ENGINEERING 2,380,639 2,380,639 2,380,639 2,380,639
945 561 / LOAD DISPATCHING 3,053,979 3,053,979 3,053,979 3,053,979
946 562 / STATION EXPENSES 1,883,621 1,883,621 1,883,621 1,883,621
947 563 / OVERHEAD LINE EXPENSES 428,401 428,401 428,401 428,401
948 565 / TRANSMISSION OF ELECTRICITY BY OTHERS 0 0 0 0
949 566 / MISCELLANEOUS EXPENSES 0 0 0 0
950 567 / RENTS 0 0 0 0
951 TOTAL TRANSMISSION OPERATION 7,746,639 7,746,639 7,746,639 7,746,639
952 0 0
953 MAINTENANCE 0 0
954 568 / SUPERVISION & ENGINEERING 90,949 90,949 90,949 90,949
955 569 / STRUCTURES 1,442,019 1,442,019 1,442,019 1,442,019
956 570 / STATION EQUIPMENT 2,327,169 2,327,169 2,327,169 2,327,169
957 571 / OVERHEAD LINES 865,811 865,811 865,811 865,811
958 573 / MISCELLANEOUS PLANT 3,520 3,520 3,520 3,520
959 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,729,468 4,729,468 4,729,468
960 0 0
961 TOTAL TRANSMISSION EXPENSES 12,476,107 12,476,107 12,476,107 12,476,107
27 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 27 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
962 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
963 DISTRIBUTION EXPENSES
964 OPERATION
965 580 / SUPERVISION & ENGINEERING 2,995,909 2,995,909 2,995,909 2,995,909
966 581 / LOAD DISPATCHING 4,166,909 4,166,909 4,166,909 4,166,909
967 582 / STATION EXPENSES 983,432 983,432 983,432 983,432
968 583 / OVERHEAD LINE EXPENSES 3,611,849 3,611,849 3,611,849 3,611,849
969 584 / UNDERGROUND LINE EXPENSES 1,372,655 1,372,655 1,372,655 1,372,655
970 585 / STREET LIGHTING & SIGNAL SYSTEMS 20,365 20,365 20,365 20,365
971 586 / METER EXPENSES 4,176,379 4,176,379 4,176,379 4,176,379
972 587 / CUSTOMER INSTALLATIONS EXPENSE 736,676 736,676 736,676 736,676
973 588 / MISCELLANEOUS EXPENSES 2,911,186 2,911,186 2,911,186 2,911,186
974 589 / RENTS 0 0 0 0
975 TOTAL DISTRIBUTION OPERATION 20,975,360 20,975,360 20,975,360 20,975,360
976
977 MAINTENANCE
978 590 / SUPERVISION & ENGINEERING 9,353 9,353 9,353 9,353
979 591 / STRUCTURES 0 0 0 0
980 592 / STATION EQUIPMENT 2,716,642 2,716,642 2,716,642 2,716,642
981 593 / OVERHEAD LINES 5,201,009 5,201,009 5,201,009 5,201,009
982 594 / UNDERGROUND LINES 304,799 304,799 304,799 304,799
983 595 / LINE TRANSFORMERS 25,793 25,793 25,793 25,793
984 596 / STREET LIGHTING & SIGNAL SYSTEMS 123,794 123,794 123,794 123,794
985 597 / METERS 678,112 678,112 678,112 678,112
986 598 / MISCELLANEOUS PLANT 79,964 79,964 79,964 79,964
987 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 9,139,466 9,139,466 9,139,466
988 TOTAL DISTRIBUTION EXPENSES 30,114,827 30,114,827 30,114,827 30,114,827
989
990 CUSTOMER ACCOUNTING EXPENSES
991 901 / SUPERVISION 705,017 705,017 705,017 705,017
992 902 / METER READING 1,267,888 1,267,888 1,267,888 1,267,888
993 903 / CUSTOMER RECORDS & COLLECTIONS 9,731,713 9,731,713 9,731,713 9,731,713
994 904 / UNCOLLECTIBLE ACCOUNTS 0 0 0 0
995 905 / MISC EXPENSES 0 0 0 0
996 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,704,618 11,704,618 11,704,618
997
998 CUSTOMER SERVICES & INFORMATION EXPENSES
999 907 / SUPERVISION 828,671 828,671 828,671 828,671
1000 908 / CUSTOMER ASSISTANCE 4,679,331 4,679,331 4,679,331 4,679,331
1001 908 / DSM RIDER 0 0 0 0
1002 909 / INFORMATION & INSTRUCTIONAL 0 0 0 0
1003 910 / MISCELLANEOUS EXPENSES 308,799 308,799 308,799 308,799
1004 TOTAL CUST SERV & INFORMATN EXPENSES 5,816,801 5,816,801 5,816,801 5,816,801
28 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 28 of 29
IDAHO POWER COMPANY
DEVELOPMENT OF SYSTEM REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 2017
(1)(2) (3) (4) (5) (6) (7) (8) (9)
2 2022 2022 Actual 2022 Forecast 2023 Unadjusted nnualizing 2023
3 ctual djustments Base djustment Test Year djustment Test YearDescription
1005 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATO
1006 DMINISTRATIVE & GENERAL EXPENSES
1007 920 / ADMINISTRATIVE & GENERAL SALARIES 53,511,744 53,511,744 53,511,744 53,511,744
1008 921 / OFFICE SUPPLIES 228,890 228,890 228,890 228,890
1009 922 / ADMIN & GENERAL EXPENSES TRANSFERRED-CR 0 0 0 0
1010 923 / OUTSIDE SERVICES 0 0 0 0
1011 924 / PROPERTY INSURANCE 0 0
1012 PRODUCTION - STEAM 0 0 0 0
1013 LL RISK & MISCELLANEOUS 378,934 378,934 378,934 378,934
1014 TOTAL ACCOUNT 924
1015 925 / INJURIES & DAMAGES 132,355 132,355 132,355 132,355
1016 926 / EMPLOYEE PENSIONS & BENEFITS 0 0 0 0
1017 927 / FRANCHISE REQUIREMENTS 0 0 0 0
1018 928 / REGULATORY COMMISSION EXPENSES
1019 928.101 / FERC ADMIN ASSESS & SECURITIES
1020 CAPACITY RELATED 0 0 0 0
1021 ENERGY RELATED 0 0 0 0
1022 928.101 / FERC ORDER 472 0 0 0 0
1023 928.101 / FERC MISCELLANIOUS 0 0 0 0
1024 928.102 FERC RATE CASE 0 0 0 0
1025 928.104 / FERC OREGON HYDRO 0 0 0 0
1026 SEC EXPENSES 0 0 0 0
1027 928.202 / IDAHO PUC -RATE CASE 0 0 0 0
1028 928.203 / IDAHO PUC - OTHER 0 0 0 0
1029 928.301 / OREGON PUC - FILING FEES 0 0 0 0
1030 928.302 / OREGON PUC - RATE CASE 0 0 0 0
1031 928.303 / OREGON PUC - OTHER 0 0 0 0
1032 IPC/PUC JSS TRUE-UP ADJ 0 0 0 0
1033 TOTAL ACCOUNT 928
1034 929 / DUPLICATE CHARGES 0 0 0 0
1035 930.1 / GENERAL ADVERTISING 0 0 0 0
1036 930.2 / MISCELLANEOUS EXPENSES 214,755 214,755 214,755 214,755
1037 931 / RENTS 0 0 0 0
1038 TOTAL ADM & GEN OPERATION 54,466,679 54,466,679 54,466,679 0 54,466,679
1039 PLUS:0 0
1040 935 / GENERAL PLANT MAINTENANCE 1,038,440 1,038,440 1,038,440 1,038,440
1041 416 / MERCHANDISING EXPENSE 0 0 0 0
1042 TOTAL OPER & MAINT EXPENSES 164,058,004 164,058,004 162,547,550 0 162,547,550
29 of 29
Exhibit No. 34
Case No. IPC-E-23-11
K. Noe, IPC
Page 29 of 29
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
NOE, DI
TESTIMONY
EXHIBIT NO. 35
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20231
2 TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 4,092,522,974 3,912,569,823 179,953,152
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 1,346,676,681 1,293,009,840 53,666,841
10 SYSTEM OPPORTUNITY SALES 29,035,180 27,748,563 1,286,617
11 OTHER OPERATING REVENUES 89,366,685 85,891,627 3,475,058
12 TOTAL OPERATING REVENUES 1,465,078,546 1,406,650,030 58,428,516
13 OPERATING EXPENSES
14 OPERATION & MAINTENANCE EXPENSES 930,414,600 888,823,963 41,590,637
15 DEPRECIATION EXPENSE 157,725,966 150,952,190 6,773,776
16 AMORTIZATION OF LIMITED TERM PLANT 5,981,316 5,725,400 255,916
17 TAXES OTHER THAN INCOME 32,162,375 29,601,331 2,561,044
18 REGULATORY DEBITS/CREDITS 3,444,845 3,141,786 303,059
19 PROVISION FOR DEFERRED INCOME TAXES (17,873,223)(17,124,938)(748,285)
20 INVESTMENT TAX CREDIT ADJUSTMENT 25,014,178 23,926,476 1,087,702
21 FEDERAL INCOME TAXES 39,179,328 39,040,245 139,083
22 STATE INCOME TAXES (3,454,021)(2,828,435)(625,586)
23 TOTAL OPERATING EXPENSES 1,172,595,364 1,121,258,018 51,337,346
24 OPERATING INCOME 292,483,181 285,392,012 7,091,169
25 ADD: IERCO OPERATING INCOME 1,841,118 1,759,534 81,584
26 CONSOLIDATED OPERATING INCOME 294,324,299 287,151,546 7,172,754
27 RATE OF RETURN UNDER PRESENT RATES 7.19%7.34%3.99%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN @ 10.4% ROE 7.702%7.702%7.702%
31
32 RETURN 315,206,119 301,346,128 13,859,992
33 EARNINGS DEFICIENCY 20,881,820 14,194,582 6,687,238
34 ADD: CWIP (HELLS CANYON RELICENSING) D10 6,815,472 6,537,444 278,028
35 EARNINGS DEFICIENCY WITH CWIP 27,697,292 20,732,026 6,965,266
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347
38 REVENUE DEFICIENCY 37,297,728 27,918,161 9,379,567
39
40 ADD: VALMY REVENUE REQUIREMENT CIDA 36,957,501 36,957,501 0
41 ADD: BRIDGER REVENUE REQUIREMENT CIDA 67,579,174 67,579,174 0
42 LESS: BATTERY ADITC MITIGATION CIDA 21,149,854 21,149,854 0
43 REVENUE DEFICIENCY WITH VALMY AND BRIDGER 120,684,548 111,304,981 9,379,567
44
45 FIRM JURISDICTIONAL RETAIL REVENUES 1,346,676,681 1,293,009,840 53,666,841
46 PERCENT INCREASE REQUIRED 8.61%
47
48 SALES AND WHEELING REVENUES REQUIRED 1,467,361,229 1,404,314,821 63,046,408
ALLOC/
SOURCE
1 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 1 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
49 SUMMARY OF RESULTS
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 105,220,910 100,787,269 4,433,641
53 PRODUCTION PLANT 2,014,242,607 1,932,074,232 82,168,375
54 TRANSMISSION PLANT 1,355,473,916 1,300,089,883 55,384,033
55 DISTRIBUTION PLANT 2,423,399,384 2,309,047,394 114,351,990
56 GENERAL PLANT 517,244,492 494,752,941 22,491,551
57 TOTAL ELECTRIC PLANT IN SERVICE 6,415,581,308 6,136,751,718 278,829,591
58 LESS: ACCUM PROVISION FOR DEPRECIATION 2,085,671,484 1,994,366,693 91,304,791
59 AMORT OF OTHER UTILITY PLANT 41,915,507 40,143,386 1,772,121
60 NET ELECTRIC PLANT IN SERVICE 4,287,994,318 4,102,241,639 185,752,678
61 LESS: CUSTOMER ADV FOR CONSTRUCTION 7,441,965 7,387,459 54,505
62 LESS: ACCUM DEFERRED INCOME TAXES 382,140,505 365,461,375 16,679,130
63 ADD : PLT HLD FOR FUTURE+ACQUIS ADJ 8,878,552 8,585,072 293,480
64 ADD : WORKING CAPITAL 115,290,253 110,090,091 5,200,163
65 ADD : CONSERVATION+OTHER DFRD PROG. 38,571,563 34,521,209 4,050,354
66 ADD : SUBSIDIARY RATE BASE 31,370,758 29,980,646 1,390,112
67 TOTAL COMBINED RATE BASE 4,092,522,974 3,912,569,823 179,953,152
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 1,375,711,861 1,320,758,403 54,953,458
72 OTHER OPERATING REVENUES 89,366,685 85,891,627 3,475,058
73 TOTAL OPERATING REVENUES 1,465,078,546 1,406,650,030 58,428,516
74 OPERATING EXPENSES
75 OPERATION & MAINTENANCE EXPENSES 930,414,600 888,823,963 41,590,637
76 DEPRECIATION EXPENSE 157,725,966 150,952,190 6,773,776
77 AMORTIZATION OF LIMITED TERM PLANT 5,981,316 5,725,400 255,916
78 TAXES OTHER THAN INCOME 32,162,375 29,601,331 2,561,044
79 REGULATORY DEBITS/CREDITS 3,444,845 3,141,786 303,059
80 PROVISION FOR DEFERRED INCOME TAXES (17,873,223)(17,124,938)(748,285)
81 INVESTMENT TAX CREDIT ADJUSTMENT 25,014,178 23,926,476 1,087,702
82 FEDERAL INCOME TAXES 39,179,328 39,040,245 139,083
83 STATE INCOME TAXES (3,454,021)(2,828,435)(625,586)
84 TOTAL OPERATING EXPENSES 1,172,595,364 1,121,258,018 51,337,346
85 OPERATING INCOME 292,483,181 285,392,012 7,091,169
86 ADD: IERCO OPERATING INCOME E10 1,841,118 1,759,534 81,584
87 CONSOLIDATED OPERATING INCOME 294,324,299 287,151,546 7,172,754
88
89 NET POWER SUPPLY COSTS:
90 ACCT 447/SURPLUS SALES (29,035,180) (27,748,563) (1,286,617)
91 ACCT 501/FUEL-THERMAL PLANTS 65,523,000 62,619,523 2,903,477
92 ACCT 547/FUEL-OTHER 119,653,675 114,351,541 5,302,134
93 ACCT 555/NON-FIRM PURCHASES 99,465,021 95,057,493 4,407,528
94 ACCT 555/DEMAND RESPONSE INCENTIVE 10,240,003 10,240,003 0
95 ACCT 555/CSPP PURCHASES 214,448,755 204,946,028 9,502,726
96 SUBTOTAL 480,295,274 459,466,025 20,829,249
97 ACCT 536/WATER FOR POWER (PCA & OTHER) 0 0 0
98 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 10,263,139 9,808,355 454,784
99 TOTAL NET POWER SUPPLY COSTS 490,558,413 469,274,380 21,284,033
100 OTHER O&M
101 TOTAL O&M EXPENSES 930,414,600 888,823,963 41,590,637
102 LESS: ACCT 501/FUEL - THERMAL PLANTS (65,523,000) (62,619,523) (2,903,477)2 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 2 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
103 ACCT 547/FUEL - OTHER (119,653,675) (114,351,541) (5,302,134)
104 ACCT 555/NON-FIRM PURCHASES (99,465,021) (95,057,493) (4,407,528)
105 ACCT 555/DEMAND RESPONSE INCENTIVE (10,240,003) (10,240,003) 0
106 ACCT 555/CSPP PURCHASES (214,448,755) (204,946,028) (9,502,726)
107 SUBTOTAL 421,084,146 401,609,375 19,474,771
108 ACCT 536/WATER FOR POWER (PCA & OTHER) 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS (10,263,139) (9,808,355) (454,784)
110 ACCT 416/MERCHANDISING EXPENSE (4,701,875)(4,523,796)(178,079)
111 NET OTHER O&M 406,119,132 387,277,224 18,841,908
3 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 3 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
112 TABLE 1-ELECTRIC PLANT IN SERVICE 541,565
113 INTANGIBLE PLANT
114 301 - ORGANIZATION P101P 5,703$ 5,455 248
115 302 - FRANCHISES & CONSENTS D10 52,690,324 50,540,892 2,149,432
116 303 - MISCELLANEOUS P101P 52,524,883 50,240,922 2,283,961
117
118 TOTAL INTANGIBLE PLANT 105,220,910 100,787,269 4,433,641
119
120 PRODUCTION PLANT
121 310-316 / STEAM PRODUCTION D10 278,459,274 267,099,895 11,359,379
122 330-336 / HYDRAULIC PRODUCTION D10 1,103,982,377 1,058,946,870 45,035,508
123 340-346 / OTHER PRODUCTION - BASE LOAD D10 443,280,152 425,197,122 18,083,030
124 340-346 / OTHER PRODUCTION-PEAKERS D10 188,520,803 180,830,345 7,690,458
125
126 TOTAL PRODUCTION PLANT 2,014,242,607 1,932,074,232 82,168,375
127
128 TRANSMISSION PLANT
129 350 / LAND & LAND RIGHTS - SYSTEM SERVICE D11 41,039,057 39,364,923 1,674,134
130 DIRECT ASSIGNMENT DA350 0 0 0
131 TOTAL ACCOUNT 350 41,039,057 39,364,923 1,674,134
132
133 352 / STRUCTURES & IMPROVEMENTS - SYSTEM SERVICE D11 100,561,627 96,459,348 4,102,279
134 DIRECT ASSIGNMENT DA352 658 0 658
135 TOTAL ACCOUNT 352 100,562,285 96,459,348 4,102,937
136
137 353 / STATION EQUIPMENT - SYSTEM SERVICE D11 468,388,599 449,281,302 19,107,296
138 DIRECT ASSIGNMENT DA353 111,594 75,100 36,494
139 TOTAL ACCOUNT 353 468,500,193 449,356,402 19,143,790
140
141 354 / TOWERS & FIXTURES - SYSTEM SERVICE D11 237,158,275 227,483,716 9,674,560
142 DIRECT ASSIGNMENT DA354 0 0 0
143 TOTAL ACCOUNT 354 237,158,275 227,483,716 9,674,560
144
145 355 / POLES & FIXTURES - SYSTEM SERVICE D11 236,032,717 226,404,073 9,628,644
146 DIRECT ASSIGNMENT DA355 33,842 0 33,842
147 TOTAL ACCOUNT 355 236,066,559 226,404,073 9,662,486
148
149 356 / OVERHEAD CONDUCTORS & DEVICES - SYSTEM SERVICE D11 271,730,786 260,645,887 11,084,900
150 DIRECT ASSIGNMENT DA356 26,495 1,189 25,306
151 TOTAL ACCOUNT 356 271,757,281 260,647,076 11,110,206
152
153 359 / ROADS & TRAILS - SYSTEM SERVICE D11 390,266 374,346 15,920
154 DIRECT ASSIGNMENT DA359 0 0 0
155 TOTAL ACCOUNT 359 390,266 374,346 15,920
156
157 TOTAL TRANSMISSION PLANT 1,355,473,916 1,300,089,883 55,384,033
4 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 4 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
158 TABLE 1-ELECTRIC PLANT IN SERVICE
159
160 DISTRIBUTION PLANT
161 360 / LAND & LAND RIGHTS - SYSTEM SERVICE ACCT360 9,601,720 9,271,376 330,344
162 PLUS: ADJUSTMENT FOR CIAC ACCT360CIAC 430,656 430,355 301
163 DISTRIBUTION PLANT + CIAC 10,032,376 9,701,731 330,645
164
165 361 / STRUCTURES & IMPROVEMENTS - SYSTEM SERVICE ACCT361 62,384,614 59,436,491 2,948,123
166 PLUS: ADJUSTMENT FOR CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
167 DISTRIBUTION PLANT + CIAC 70,393,938 66,884,107 3,509,831
168
169 362 / STATION EQUIPMENT - SYSTEM SERVICE ACCT362 343,076,495 328,626,219 14,450,276
170 PLUS: ADJUSTMENT FOR CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
171 DISTRIBUTION PLANT + CIAC 381,540,447 363,519,096 18,021,351
172
173 363 / STORAGE BATTERY EQUIPMENT D10 174,800,536 167,669,778 7,130,758
174 TOTAL BATTERY STORAGE EQUIPMENT 174,800,536 167,669,778 7,130,758
175
176 364 / POLES, TOWERS & FIXTURES DA364 334,235,525 308,137,437 26,098,088
177 365 / OVERHEAD CONDUCTORS & DEVICES DA365 162,758,591 153,461,377 9,297,214
178 366 / UNDERGROUND CONDUIT DA366 54,848,113 53,988,992 859,120
179 367 / UNDERGROUND CONDUCTORS & DEVICES DA367 338,877,918 333,844,506 5,033,412
180 368 / LINE TRANSFORMERS DA368 745,644,817 704,503,661 41,141,155
181 369 / SERVICES DA369 69,707,265 66,979,720 2,727,544
182 370 / METERS DA370 116,503,219 112,739,963 3,763,256
183 371 / INSTALLATIONS ON CUSTOMER PREMISES DA371 4,646,860 4,326,265 320,595
184 373 / STREET LIGHTING SYSTEMS DA373 6,313,711 6,061,607 252,104
185
186 TOTAL DISTRIBUTION PLANT (without CIAC) 2,423,399,384 2,309,047,394 114,351,990
187
188 GENERAL PLANT
189 389 / LAND & LAND RIGHTS PTD 20,940,797 20,030,220 910,577
190 390 / STRUCTURES & IMPROVEMENTS PTD 177,514,211 169,795,289 7,718,922
191 391 / OFFICE FURNITURE & EQUIPMENT PTD 41,438,522 39,636,634 1,801,888
192 392 / TRANSPORTATION EQUIPMENT PTD 119,914,591 114,700,297 5,214,295
193 393 / STORES EQUIPMENT PTD 5,476,857 5,238,705 238,152
194 394 / TOOLS, SHOP & GARAGE EQUIPMENT PTD 15,380,479 14,711,683 668,796
195 395 / LABORATORY EQUIPMENT PTD 14,914,034 14,265,521 648,513
196 396 / POWER OPERATED EQUIPMENT PTD 27,588,092 26,388,468 1,199,624
197 397 / COMMUNICATIONS EQUIPMENT PTD 82,670,542 79,075,745 3,594,797
198 398 / MISCELLANEOUS EQUIPMENT PTD 11,406,368 10,910,380 495,988
199
200 TOTAL GENERAL PLANT 517,244,492 494,752,941 22,491,551
201
202 TOTAL ELECTRIC PLANT IN SERVICE (without CIAC) 6,415,581,308 6,136,751,718 278,829,591
5 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 5 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
204
205 PRODUCTION PLANT
206 310-316 / STEAM PRODUCTION L 121 151,132,377 144,967,130 6,165,246
207 330-336 / HYDRAULIC PRODUCTION L 122 510,334,076 489,515,669 20,818,407
208 340-346 / OTHER PRODUCTION - BASE LOAD L 123 95,989,012 92,073,267 3,915,745
209 340-346 / OTHER PRODUCTION-PEAKERS L 124 67,786,643 65,021,376 2,765,267
210 TOTAL PRODUCTION PLANT 825,242,107 791,577,442 33,664,665
211
212 TRANSMISSION PLANT
213 350 / LAND & LAND RIGHTS L 131 10,201,355 9,785,205 416,151
214 352 / STRUCTURES & IMPROVEMENTS L 135 34,251,518 32,854,058 1,397,461
215 353 / STATION EQUIPMENT L 139 123,269,932 118,232,894 5,037,039
216 354 / TOWERS & FIXTURES L 143 80,447,813 77,166,051 3,281,763
217 355 / POLES & FIXTURES L 147 80,583,039 77,284,679 3,298,360
218 356 / OVERHEAD CONDUCTORS & DEVICES L 151 90,332,368 86,639,325 3,693,042
219 359 / ROADS & TRAILS L 155 297,401 285,269 12,132
220 TOTAL TRANSMISSION PLANT 419,383,427 402,247,480 17,135,948
221
222 DISTRIBUTION PLANT
223 360 / LAND & LAND RIGHTS L 161 239,442 231,204 8,238
224 361 / STRUCTURES & IMPROVEMENTS L 165 16,778,902 15,985,978 792,924
225 362 / STATION EQUIPMENT L 169 72,249,574 69,206,444 3,043,130
226 363 / STORAGE BATTERY EQUIPMENT L 173 3,548,486 3,403,730 144,756
227 364 / POLES, TOWERS & FIXTURES L 176 144,727,473 133,426,728 11,300,745
228 365 / OVERHEAD CONDUCTORS & DEVICES L 177 56,593,997 53,361,193 3,232,803
229 366 / UNDERGROUND CONDUIT L 178 18,880,710 18,584,970 295,740
230 367 / UNDERGROUND CONDUCTORS & DEVICES L 179 105,526,973 103,959,562 1,567,410
231 368 / LINE TRANSFORMERS L 180 199,797,737 188,773,843 11,023,894
232 369 / SERVICES L 181 45,500,962 43,720,575 1,780,387
233 370 / METERS L 182 37,281,576 36,077,317 1,204,260
234 371 / INSTALLATIONS ON CUSTOMER PREMISES L 183 1,185,775 1,103,966 81,809
235 373 / STREET LIGHTING SYSTEMS L 184 33,016 31,698 1,318
236 TOTAL DISTRIBUTION PLANT 702,344,623 667,867,210 34,477,414
237
6 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 6 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
239
240 GENERAL PLANT
241 389 / LAND & LAND RIGHTS L 189 0 0 0
242 390 / STRUCTURES & IMPROVEMENTS L 190 36,044,691 34,477,345 1,567,346
243 391 / OFFICE FURNITURE & EQUIPMENT L 191 18,757,637 17,941,991 815,646
244 392 / TRANSPORTATION EQUIPMENT L 192 23,975,721 22,933,175 1,042,546
245 393 / STORES EQUIPMENT L 193 1,468,592 1,404,733 63,859
246 394 / TOOLS, SHOP & GARAGE EQUIPMENT L 194 5,026,782 4,808,200 218,582
247 395 / LABORATORY EQUIPMENT L 195 6,860,809 6,562,478 298,331
248 396 / POWER OPERATED EQUIPMENT L 196 5,419,822 5,184,149 235,672
249 397 / COMMUNICATIONS EQUIPMENT L 197 33,453,398 31,998,730 1,454,668
250 398 / MISCELLANEOUS EQUIPMENT L 198 4,396,481 4,205,307 191,174
251 TOTAL GENERAL PLANT 135,403,933 129,516,109 5,887,824
252
253 AMORTIZATION OF DISALLOWED COSTS L 118 3,297,393 3,158,453 138,941
254
255 TOTAL ACCUM PROVISION DEPRECIATION 2,085,671,484 1,994,366,693 91,304,791
256
257 AMORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS L 115 18,778,074 18,012,048 766,027
259 303/MISCELLANEOUS INTANGIBLE PLANT L 116 23,137,432 22,131,338 1,006,094
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 41,915,507 40,143,386 1,772,121
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 & AMORTIZATION OF OTHER UTILITY PLANT 2,127,586,991 2,034,510,078 93,076,912
265
7 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 7 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
266 TABLE 3-ADDITIONS & DEDUCTIONS TO RATEBASE
267
268 NET ELECTRIC PLANT IN SERVICE 4,287,994,318 4,102,241,639 185,752,678
269 LESS:
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPLY D10 0 0 0
272 OTHER DA252 7,441,965 7,387,459 54,505
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 7,441,965 7,387,459 54,505
274
275 ACCUMULATED DEFERRED INCOME TAXES
276 190 / ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION DA252 (1,806,678)(1,793,446)(13,232)
278 OTHER LABOR (18,108,580)(17,318,189)(790,391)
279 TOTAL ACCOUNT 190 (19,915,258)(19,111,635)(803,623)
280 281 / ACCELERATED AMORTIZATION P101P 0 0 0
281 282 / OTHER PROPERTY P101P 395,790,474 378,580,157 17,210,317
282 283 / OTHER P101P 6,265,289 5,992,853 272,436
283 TOTAL ACCUM DEFERRED INCOME TAXES 382,140,505 365,461,375 16,679,130
284
285 NET ELECTRIC PLANT IN SERVICE 3,898,411,848 3,729,392,805 169,019,043
286 ADD:
287 WORKING CAPITAL
288 151 / FUEL INVENTORY E10 24,704,689 23,609,967 1,094,723
289 154 & 163 / PLANT MATERIALS & SUPPLIES
290 PRODUCTION - GENERAL L 126 16,137,028 15,478,739 658,289
291 TRANSMISSION - GENERAL L 157 14,694,376 14,093,970 600,405
292 DISTRIBUTION - GENERAL L 186+CIAC 55,470,039 52,809,487 2,660,553
293 OTHER - UNCLASSIFIED L 202 4,284,121 4,097,928 186,194
294 TOTAL ACCOUNT 154 & 163 90,585,564 86,480,124 4,105,440
295 165 / PREPAID ITEMS
296 AD VALOREM TAXES L 697 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS D10 0 0 0
298 INSURANCE L 126 0 0 0
299 PENSION EXPENSE L 1039 0 0 0
300 PREPAID RETIREE BENEFITS L 1039 0 0 0
301 MISCELLANEOUS PREPAYMENTS P101P 0 0 0
302 TOTAL ACCOUNT 165 0 0 0
303 WORKING CASH ALLOWANCE L 618 0 0 0
304
305 TOTAL WORKING CAPITAL 115,290,253 110,090,091 5,200,163
306
307 NET ELECTRIC PLANT IN SERVICE 4,013,702,101 3,839,482,895 174,219,206
8 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 8 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
308 TABLE 3-ADDITIONS & DEDUCTIONS TO RATEBASE
309
310 NET ELECTRIC PLANT IN SERVICE 4,013,702,101 3,839,482,895 174,219,206
311 ADD:
312 105 / PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION L 122 0 0 0
314 TRANS LAND & LAND RIGHTS L 131 2,752,506 2,640,221 112,285
315 TRANS STRUCTURES & IMPROVEMENTS L 135 0 0 0
316 TRANS STATION EQUIPMENT L 139 0 0 0
317 DIST LAND & LAND RIGHTS L 163 5,497,799 5,316,603 181,196
318 DIST STRUCTURES & IMPROVEMENTS L 167 0 0 0
319 DIST STATIONS EQUIPMENT 0
320 GEN LAND & LAND RIGHTS L 189 0 0 0
321 GEN STRUCTURES & IMPROVEMENTS L 190 0 0 0
322 COMMUNICATION L 192 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 8,250,305 7,956,825 293,480
324
325 114/115 - ASSET EXCHANGE ACQUISITION ADJUSTMENT CIDA 628,247 628,247 0
326
327 DEFERRED PROGRAMS:
328 182 / CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS CIDA 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS CODA 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0
332 182&186 / MISC. OTHER REGULATORY ASSETS
333 CUB FUND INTEREST (OPUC 15-399)CODA 0 0 0
334 M. FALLS BOND REFINANCING D10 72,977 70,000 2,977
335 SFAS 87 CAPITALIZED PENSION - OPUC ORDER 10-064 CODA 6,781,181 0 6,781,181
336 CLOUD COMPUTING - (IPUC Order 34707)CIDA 1,006,327 1,006,327 0
337 WILDFIRE MITIGATION (IPUC Order 35077)CIDA 13,056,171 13,056,171 0
338 SIEMENS LTP RATE BASE (IPUC Order 33420)CIDA 12,207,705 12,207,705 0
339 SIEMENS LTP DEFERRED RATE BASE (IPUC Order 33420)CIDA 8,181,006 8,181,006 0
340 SIEMENS LTP RATE BASE (OPUC ORDER 15-387)CODA 471,789 0 471,789
341 SIEMENS LTP DEFERRED RATE BASE (OPUC ORDER 15-387)CODA 94,504 0 94,504
342 TOTAL OTHER REGULATORY ASSETS 41,871,660 34,521,209 7,350,451
343 186 / MISC. OTHER DEFERRED PROGRAMS 0 0 0
344 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OPUC ORD 12-296 CODA (3,285,386)0 (3,285,386)
345 RECONNECT FEES - (OPUC ADV 16-09)CODA (14,711)0 (14,711)
346 TOTAL DEFERRED PROGRAMS 38,571,563 34,521,209 4,050,354
347
348 DEVELOPMENT OF IERCO RATE BASE
349 INVESTMENT IN IERCO E10 15,577,838 14,887,547 690,290
350 PREPAID COAL ROYALTIES E10 597,770 571,281 26,489
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIARY E10 15,195,150 14,521,817 673,333
352 TOTAL SUBSIDIARY RATE BASE 31,370,758 29,980,646 1,390,112
353
354 TOTAL COMBINED RATE BASE 4,092,522,974 3,912,569,823 179,953,152
9 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 9 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
355 TABLE 4-OPERATING REVENUES
356 FIRM ENERGY SALES
357 440-448 / RETAIL RETREV 1,169,833,173 1,116,166,332 53,666,841
358 442 / BASE REVENUE TRANSFER - PCA CIDA 173,368,953 173,368,953 0
359 442 / BASE REVENUE TRANSFER - EE RIDER CIDA 3,474,555 3,474,555 0
360 447 / SYSTEM OPPORTUNITY SALES E10 19,175,280 18,325,578 849,702
361 447.050 / FINANCIAL LOSSES E10 9,859,900 9,422,985 436,915
362 TOTAL SALES OF ELECTRICITY 1,375,711,861 1,320,758,403 54,953,458
363
364 OTHER OPERATING REVENUES
365 415 / MERCHANDISING REVENUES D60 3,942,438 3,793,122 149,316
366
367 449 / OATT TARIFF REFUND
368 NETWORK D11 0 0 0
369 POINT-TO-POINT D11 0 0 0
370 TOTAL ACCOUNT 449 0 0 0
371
372 451 / MISCELLANEOUS SERVICE REVENUES DA451 6,208,088 6,150,427 57,660
373
374 454 / RENTS FROM ELECTRIC PROPERTY
375 SUBSTATION EQUIPMENT L 139 3,215,758 3,084,356 131,402
376 TRANSFORMER RENTALS D11 17,330 16,623 707
377 LINE RENTALS D11 0 0 0
378 COGENERATION L 495 1,892,534 1,808,672 83,863
379 DARK FIBER PROJECT CIDA 0 0 0
380 POLE ATTACHMENTS L 176 1,634,179 1,506,578 127,601
381 FACILITIES CHARGES DA454 10,280,339 9,859,316 421,023
382 OTHER RENTALS L 122 1,072,002 1,028,271 43,731
383 MISCELLANEOUS PTD 84,248 80,584 3,663
384 TOTAL ACCOUNT 454 18,196,391 17,384,400 811,990
385
386 456 / OTHER ELECTRIC REVENUES
387 TRANSMISSION NETWORK SERVICES- FIRM DA D11 11,080,635 10,628,615 452,020
388 TRANSMISSION NETWORK SERVICES - DIST FACILITIES D60 792,372 762,362 30,010
389 TRANSMISSION POINT-TO-POINT D11 48,333,338 46,361,643 1,971,695
390 PHOTOVOLTAIC STATION SERVICE L 186+CIAC 0 0 0
391 ENERGY EFFICIENCY RIDER CIDA 0 0 0
392 STAND-BY SERVICE DASTNBY 759,997 759,997 0
393 SIERRA PACIFIC USAGE CHARGE E10 51,764 49,471 2,294
394 ANTELOPE L 515 0 0 0
395 MISCELLANEOUS PTD 1,663 1,590 72
396 TOTAL ACCOUNT 456 61,019,769 58,563,677 2,456,091
397
398 TOTAL OTHER OPERATING REVENUES 89,366,685 85,891,627 3,475,058
399
400 TOTAL OPERATING REVENUES 1,465,078,546 1,406,650,030 58,428,516
10 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 10 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
401 TABLE 5-OPERATION & MAINTENANCE EXPENSES
402 STEAM POWER GENERATION
403 OPERATION
404 500 / SUPERVISION & ENGINEERING D10 (76,495)(73,374)(3,120)
405 501 / FUEL E10 65,523,000 62,619,523 2,903,477
406 502 / STEAM EXPENSES
407 LABOR D10 1,607,750 1,542,164 65,586
408 OTHER E10 (1,145,574)(1,094,811)(50,763)
409 TOTAL ACCOUNT 502 462,176 447,353 14,823
410 505 / ELECTRIC EXPENSES
411 LABOR D10 626,112 600,571 25,541
412 OTHER E10 (570,253)(544,984)(25,269)
413 TOTAL ACCOUNT 505 55,859 55,587 272
414 506 / MISCELLANEOUS EXPENSES D10 425,042 407,703 17,339
415 507 / RENTS L 121 11,358 10,895 463
416 STEAM OPERATION EXPENSES 66,400,940 63,467,686 2,933,254
417
418 MAINTENANCE
419 510 / SUPERVISION & ENGINEERING D10 (250,725)(240,497)(10,228)
420 511 / STRUCTURES D10 125,730 120,601 5,129
421 512 / BOILER PLANT
422 LABOR D10 3,983,710 3,821,200 162,510
423 OTHER E10 (3,549,393)(3,392,111)(157,282)
424 TOTAL ACCOUNT 512 434,317 429,089 5,228
425 513 / ELECTRIC PLANT
426 LABOR D10 1,522,637 1,460,523 62,114
427 OTHER E10 (1,408,464)(1,346,052)(62,412)
428 TOTAL ACCOUNT 513 114,173 114,471 (298)
429 514 / MISCELLANEOUS STEAM PLANT D10 474,809 455,440 19,369
430 STEAM MAINTENANCE EXPENSES 898,305 879,105 19,200
431 TOTAL STEAM GENERATION EXPENSES 67,299,245 64,346,791 2,952,455
432
11 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 11 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
433 TABLE 5-OPERATION & MAINTENANCE EXPENSES
434 HYDRAULIC POWER GENERATION
435 OPERATION
436 535 / SUPERVISION & ENGINEERING L 892 6,476,728 6,210,878 265,850
437 536 / WATER FOR POWER
438 WATER FOR POWER/WCLOUD SEEDING D10 6,481,689 6,217,277 264,412
439 WATER LEASE D10 0 0 0
440 53 TOTAL ACCOUNT 536 6,481,689 6,217,277 264,412
441 537 / HYDRAULIC EXPENSES D10 20,190,100 19,366,472 823,629
442 538 / ELECTRIC EXPENSES
443 LABOR D10 1,605,926 1,540,414 65,512
444 OTHER E10 629,979 602,063 27,916
445 TOTAL ACCOUNT 538 2,235,905 2,142,477 93,427
446 539 / MISCELLANEOUS EXPENSES D10 5,730,483 5,496,716 233,768
447 540 / RENTS D10 303,402 291,025 12,377
448 HYDRAULIC OPERATION EXPENSES 41,418,307 39,724,845 1,693,462
449
450 MAINTENANCE
451 541 / SUPERVISION & ENGINEERING L 903 125,939 120,801 5,138
452 542 / STRUCTURES D10 1,033,666 991,499 42,167
453 543 / RESERVOIRS, DAMS & WATERWAYS D10 508,487 487,743 20,743
454 544 / ELECTRIC PLANT
455 LABOR D10 1,910,981 1,833,025 77,956
456 OTHER E10 1,011,361 966,545 44,816
457 TOTAL ACCOUNT 544 2,922,342 2,799,570 122,772
458 545 / MISCELLANEOUS HYDRAULIC PLANT L 122 4,310,252 4,134,421 175,831
459 HYDRAULIC MAINTENANCE EXPENSES 8,900,686 8,534,035 366,650
460 TOTAL HYDRAULIC GENERATION EXPENSES 50,318,993 48,258,881 2,060,112
12 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 12 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
461 TABLE 5-OPERATION & MAINTENANCE EXPENSES
462 OTHER POWER GENERATION
463 OPERATION
464 546 / SUPERVISION & ENGINEERING L 916 714,692 685,537 29,155
465 547 / FUEL
466 DIESEL FUEL E10 10,499 10,034 465
467 OTHER E10 119,653,675 114,351,541 5,302,134
468 TOTAL ACCOUNT 547 119,664,175 114,361,575 5,302,600
469 548 / GENERATING EXPENSES
470 LABOR D10 3,433,099 3,293,050 140,049
471 OTHER E10 2,011,042 1,921,928 89,114
472 TOTAL ACCOUNT 548 5,444,141 5,214,978 229,163
473 549 / MISCELLANEOUS EXPENSES D10 75,953 72,854 3,098
474 550 / RENTS D10 0 0 0
475 OTHER POWER OPER EXPENSES 125,898,960 120,334,945 5,564,016
476
477 MAINTENANCE
478 551 / SUPERVISION & ENGINEERING L 926 0 0 0
479 552 / STRUCTURES D10 167,178 160,358 6,820
480 553 / GENERATING & ELECTRIC PLANT
481 LABOR D10 60,498 58,030 2,468
482 OTHER E10 877,633 838,743 38,890
483 TOTAL ACCOUNT 553 938,132 896,774 41,358
484 554 / MISCELLANEOUS EXPENSES L 124 3,387,334 3,249,153 138,182
485 OTHER POWER MAINT EXPENSES 4,492,644 4,306,284 186,360
486 TOTAL OTHER POWER GENERATION EXP 130,391,604 124,641,229 5,750,375
487
488 OTHER POWER SUPPLY EXPENSE
489 555.0 / PURCHASED POWER
490 POWER EXPENSE E10 99,465,021 95,057,493 4,407,528
491 OTHER CIDA 0 0 0
492 TRANSMISSION LOSSES E10 0 0 0
493 DEMAND RESPONSE INCENTIVE CIDA 10,240,003 10,240,003 0
494 TOTAL 555.0/PURCHASED POWER 109,705,024 105,297,496 4,407,528
495 555.1 / COGENERATION & SMALL POWER PROD E10 214,448,755 204,946,028 9,502,726
496 555/TOTAL 324,153,778 310,243,524 13,910,254
497 556 / LOAD CONTROL & DISPATCHING EXPENSES D10 0 0 0
498 557 / OTHER EXPENSES
499 PCA/ EPC ACCOUNTS CIDA 0 0 0
500 OREGON POWER COST-RELATED EXPENSES CODA 0 0 0
501 OTHER D10 7,029,991 6,743,211 286,779
502 557/TOTAL 7,029,991 6,743,211 286,779
503 TOTAL OTHER POWER SUPPLY EXPENSES 331,183,769 316,986,736 14,197,033
504
505 TOTAL PRODUCTION EXPENSES 579,193,611 554,233,636 24,959,975
13 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 13 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
506 TABLE 5-OPERATION & MAINTENANCE EXPENSES
507 TRANSMISSION EXPENSES
508 OPERATION
509 560 / SUPERVISION & ENGINEERING L 157 3,593,025 3,446,215 146,809
510 561 / LOAD DISPATCHING D12 6,017,285 5,771,817 245,467
511 562 / STATION EXPENSES L 139 3,122,087 2,994,513 127,574
512 563 / OVERHEAD LINE EXPENSES L 143+147+151 1,205,690 1,156,414 49,276
513 565 / TRANSMISSION OF ELECTRICITY BY OTHERS E10 10,263,139 9,808,355 454,784
514 566 / MISCELLANEOUS EXPENSES L 157 8 7 0
515 567 / RENTS L 157 4,855,402 4,657,012 198,389
516 TOTAL TRANSMISSION OPERATION 29,056,635 27,834,335 1,222,301
517
518 MAINTENANCE
519 568 / SUPERVISION & ENGINEERING L 157 222,008 212,937 9,071
520 569 / STRUCTURES L 135 2,147,917 2,060,282 87,635
521 570 / STATION EQUIPMENT L 139 3,052,711 2,927,971 124,739
522 571 / OVERHEAD LINES L 143+147+151 3,252,166 3,119,250 132,915
523 573 / MISCELLANEOUS PLANT L 157 5,781 5,545 236
524 TOTAL TRANSMISSION MAINTENANCE 8,680,583 8,325,986 354,597
525
526 TOTAL TRANSMISSION EXPENSES 37,737,218 36,160,321 1,576,898
527
528 REGIONAL MARKET EXPENSES
529 OPERATION
530 575 / OPER TRANS MKT ADMIN - EIM L 157 686,880 658,814 28,066
531
532 TOTAL REGIONAL MARKET EXPENSES 686,880 658,814 28,066
533
14 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 14 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
534 TABLE 5-OPERATION & MAINTENANCE EXPENSES
535 DISTRIBUTION EXPENSES
536 OPERATION
537 580 / SUPERVISION & ENGINEERING L 186 6,428,578 6,125,235 303,343
538 581 / LOAD DISPATCHING D60 5,944,770 5,719,617 225,153
539 582 / STATION EXPENSES L 171 2,037,902 1,941,646 96,257
540 583 / OVERHEAD LINE EXPENSES L 176+177 6,218,215 5,775,361 442,854
541 584 / UNDERGROUND LINE EXPENSES L 178+179 4,971,299 4,896,899 74,401
542 585 / STREET LIGHTING & SIGNAL SYSTEMS L 184 48,788 46,840 1,948
543 586 / METER EXPENSES L 182 6,511,320 6,300,993 210,327
544 587 / CUSTOMER INSTALLATIONS EXPENSE L 183 1,229,993 1,145,133 84,859
545 588 / MISCELLANEOUS EXPENSES L 186 5,191,800 4,946,817 244,983
546 589 / RENTS L 186 741,341 706,360 34,981
547 TOTAL DISTRIBUTION OPERATION 39,324,006 37,604,900 1,719,105
548
549 MAINTENANCE
550 590 / SUPERVISION & ENGINEERING L 186 13,548 12,909 639
551 591 / STRUCTURES L 167 0 0 0
552 592 / STATION EQUIPMENT L 171 4,616,383 4,398,336 218,046
553 593 / OVERHEAD LINES L 176+177 35,642,590 33,104,169 2,538,421
554 594 / UNDERGROUND LINES L 178+179 837,357 824,825 12,532
555 595 / LINE TRANSFORMERS L 180 98,361 92,933 5,427
556 596 / STREET LIGHTING & SIGNAL SYSTEMS L 184 231,826 222,570 9,257
557 597 / METERS L 182 981,330 949,631 31,699
558 598 / MISCELLANEOUS PLANT L 186 138,917 132,362 6,555
559 TOTAL DISTRIBUTION MAINTENANCE 42,560,311 39,737,736 2,822,576
560 TOTAL DISTRIBUTION EXPENSES 81,884,317 77,342,636 4,541,681
561
562 CUSTOMER ACCOUNTING EXPENSES
563 901 / SUPERVISION L 996 965,680 917,533 48,148
564 902 / METER READING CW902 2,041,516 1,768,247 273,270
565 903 / CUSTOMER RECORDS & COLLECTIONS CW903 16,608,368 16,063,116 545,252
566 904 / UNCOLLECTIBLE ACCOUNTS CW904 5,782,082 5,389,398 392,683
567 905 / MISC EXPENSES L 564+565+566 (3,031)(2,881)(150)
568 TOTAL CUSTOMER ACCOUNTING EXPENSES 25,394,615 24,135,413 1,259,202
569
570 CUSTOMER SERVICES & INFORMATION EXPENSES
571 907 / SUPERVISION L 1004 1,133,077 1,103,115 29,962
572 908 / CUSTOMER ASSISTANCE
573 SYSTEM CONSERVATION E10 314,424 300,491 13,933
574 OTHER CUSTOMER ASSISTANCE DA908 11,372,463 11,077,363 295,100
575 TOTAL ACCOUNT 908 11,686,887 11,377,854 309,033
576 909 / INFORMATION & INSTRUCTIONAL DA909 295,113 285,588 9,524
577 910 / MISCELLANEOUS EXPENSES L 575+576 796,869 775,684 21,186
578 912 / DEMO AND SELLING EXPENSES E10 0 0 0
579 TOTAL CUST SERV & INFORMATN EXPENSES 13,911,945 13,542,241 369,704
15 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 15 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
580 TABLE 5-OPERATION & MAINTENANCE EXPENSES
581 ADMINISTRATIVE & GENERAL EXPENSES
582 920 / ADMINISTRATIVE & GENERAL SALARIES LABOR 89,625,564 85,713,649 3,911,915
583 921 / OFFICE SUPPLIES LABOR 15,175,273 14,512,913 662,360
584 922 / ADMIN & GENERAL EXPENSES TRANSFERRED-CR LABOR (40,405,013)(38,641,443)(1,763,570)
585 923 / OUTSIDE SERVICES LABOR 8,733,234 8,352,051 381,182
586 924 / PROPERTY INSURANCE
587 PRODUCTION - STEAM D10 412,596 395,764 16,831
588 ALL RISK & MISCELLANEOUS P110P 4,930,147 4,725,542 204,605
589 TOTAL ACCOUNT 924 5,342,743 5,121,307 221,436
590 925 / INJURIES & DAMAGES LABOR 11,876,713 11,358,326 518,387
591 926 / EMPLOYEE PENSIONS & BENEFITS LABOR 41,594,606 39,779,114 1,815,493
592 EMPLOYEE PENSIONS & BENEFITS - OREGON CODA 880,053 0 880,053
593 EMPLOYEE PENSIONS & BENEFITS - IDAHO CIDA 35,182,378 35,182,378 0
594 EMPLOYEE PENSIONS & BENEFITS -CAPITALIZED OREGON CODA 0 0 0
595 927 / FRANCHISE REQUIREMENTS CIDA 0 0 0
596 928 / REGULATORY COMMISSION EXPENSES
597 928.101 / FERC ADMIN ASSESS & SECURITIES
598 CAPACITY RELATED D10 2,826,830 2,711,513 115,317
599 ENERGY RELATED E10 963,911 921,198 42,713
600 FERC RATE CASE E99 0 0 0
601 FERC ORDER 472 D11 963,867 924,547 39,320
602 FERC OTHER D11 109,055 104,606 4,449
603 FERC - OREGON HYDRO FEE D11 271,717 260,632 11,084
604 SEC EXPENSES CIDA 0 0 0
605 IDAHO PUC -RATE CASE CIDA 0 0 0
606 -OTHER CIDA 332,773 332,773 0
607 OREGON PUC -RATE CASE CODA 0 0 0
608 -OTHER CODA 1,309,155 0 1,309,155
609 TOTAL ACCOUNT 928 6,777,308 5,255,269 1,522,038
610 929 / DUPLICATE CHARGES LABOR 0 0 0
611 930.1 / GENERAL ADVERTISING LABOR 0 0 0
612 930.2 / MISCELLANEOUS EXPENSES LABOR 4,047,076 3,870,432 176,644
613 931 / RENTS L 200 0 0 0
614 TOTAL ADM & GEN OPERATION 178,829,934 170,503,996 8,325,937
615 PLUS:
616 935 / GENERAL PLANT MAINTENANCE L 200 8,074,205 7,723,111 351,094
617 416 / MERCHANDISING EXPENSE D60 4,701,875 4,523,796 178,079
618 TOTAL OPER & MAINT EXPENSES 930,414,600 888,823,963 41,590,637
16 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 16 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
619 TABLE 6-DEPRECIATION & AMORTIZATION EXPENSE
620
621 DEPRECIATION EXPENSE
622 310-316 / STEAM PRODUCTION L 121 9,604,775 9,212,961 391,814
623 330-336 / HYDRAULIC PRODUCTION L 122 25,359,140 24,324,647 1,034,493
624 340-346 / OTHER PRODUCTION-BASELOAD L 123 13,814,802 13,251,245 563,557
625 340-346 / OTHER PRODUCTION-PEAKERS L 124 6,173,315 5,921,482 251,832
626 TOTAL PRODUCTION PLANT 54,952,032 52,710,336 2,241,696
627
628 TRANSMISSION PLANT
629 350 / LAND & LAND RIGHTS L 131 416,355 399,371 16,985
630 352 / STRUCTURES & IMPROVEMENTS L 135 1,920,891 1,842,519 78,372
631 353 / STATION EQUIPMENT L 139 10,291,818 9,871,275 420,543
632 354 / TOWERS & FIXTURES L 143 2,890,165 2,772,265 117,900
633 355 / POLES & FIXTURES L 147 6,155,439 5,903,489 251,949
634 356 / OVERHEAD CONDUCTORS & DEVICES L 151 4,098,377 3,930,824 167,553
635 359 / ROADS & TRAILS L 155 2,693 2,583 110
636 TOTAL TRANSMISSION PLANT 25,775,739 24,722,326 1,053,413
637
638 DISTRIBUTION PLANT
639 360 / LAND & LAND RIGHTS L 163 30,928 29,909 1,019
640 361 / STRUCTURES & IMPROVEMENTS L 167 1,393,285 1,323,816 69,469
641 362 / STATION EQUIPMENT L 171 6,761,927 6,442,540 319,387
642 363 / STORAGE BATTERY EQUIPMENT L 173 8,740,027 8,383,489 356,538
643 364 / POLES, TOWERS & FIXTURES L 176 6,652,506 6,133,059 519,447
644 365 / OVERHEAD CONDUCTORS & DEVICES L 177 3,687,824 3,477,165 210,659
645 366 / UNDERGROUND CONDUIT L 178 1,327,818 1,307,020 20,798
646 367 / UNDERGROUND CONDUCTORS & DEVICES L 179 7,931,228 7,813,424 117,804
647 368 / LINE TRANSFORMERS L 180 14,560,366 13,756,994 803,372
648 369 / SERVICES L 181 1,163,810 1,118,272 45,538
649 370 / METERS L 182 5,908,929 5,718,060 190,869
650 371 / INSTALLATIONS ON CUSTOMER PREMISES L 183 193,380 180,039 13,342
651 373 / STREET LIGHTING SYSTEMS L 184 217,455 208,773 8,683
652 TOTAL DISTRIBUTION PLANT 58,569,484 55,892,559 2,676,925
17 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 17 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
653 TABLE 6-DEPRECIATION & AMORTIZATION EXPENSE
654
655 GENERAL PLANT
656 389 / LAND & LAND RIGHTS L 189 0 0 0
657 390 / STRUCTURES & IMPROVEMENTS L 190 3,366,802 3,220,402 146,400
658 391 / OFFICE FURNITURE & EQUIPMENT L 191 6,992,274 6,688,226 304,048
659 392 / TRANSPORTATION EQUIPMENT L 192 72,444 69,294 3,150
660 393 / STORES EQUIPMENT L 193 227,417 217,528 9,889
661 394 / TOOLS, SHOP & GARAGE EQUIPMENT L 194 808,645 773,482 35,163
662 395 / LABORATORY EQUIPMENT L 195 781,567 747,582 33,985
663 396 / POWER OPERATED EQUIPMENT L 196 0 0 0
664 397 / COMMUNICATIONS EQUIPMENT L 197 5,615,068 5,370,906 244,162
665 398 / MISCELLANEOUS EQUIPMENT L 198 860,793 823,363 37,430
666 TOTAL GENERAL PLANT 18,725,011 17,910,784 814,227
667
668 TOTAL DEPRECIATION EXPENSE 158,022,265 151,236,005 6,786,261
669
670 DEPRECIATION ON DISALLOWED COSTS L 118 (296,299)(283,814)(12,485)
671 TOTAL DEPRECIATION EXPENSE 157,725,966 150,952,190 6,773,776
672
673 AMORTIZATION EXPENSE
674 302/FRANCHISES AND CONSENTS L 115 1,543,543 1,480,576 62,967
675 303/MISCELLANEOUS INTANGIBLE PLANT L 116 4,422,755 4,230,438 192,316
676 ADJUSTMENTS, GAINS & LOSSES L 118 15,018 14,385 633
677 TOTAL AMORTIZATION EXPENSE 5,981,316 5,725,400 255,916
678
679 TOTAL DEPRECIATION & AM0RTIZATION EXP 163,707,282 156,677,590 7,029,692
680
18 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 18 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
681 TABLE 7-TAXES OTHER THAN INCOME TAXES
682
683 TAXES OTHER THAN INCOME
684 FEDERAL TAXES
685 FICA LABOR 0 0 0
686 FUTA LABOR 0 0 0
687 LESS PAYROLL DEDUCTION LABOR 0 0 0
688
689 STATE TAXES
690 AD VALOREM TAXES
691 JIM BRIDGER STATION L 121 0 0 0
692 VALMY L 121 0 0 0
693 OTHER-PRODUCTION PLANT L 126 8,161,318 7,828,388 332,930
694 OTHER-TRANSMISSION PLANT L 157 6,826,628 6,547,695 278,933
695 OTHER-DISTRIBUTION PLANT L 186 9,182,931 8,749,620 433,311
696 OTHER-GENERAL PLANT L 200 1,814,292 1,735,401 78,892
697 SUB-TOTAL 25,985,170 24,861,103 1,124,066
698
699 LICENSES - HYDRO PROJECTS L 122 4,240 4,067 173
700
701 REGULATORY COMMISSION FEES
702 STATE OF IDAHO CIDA 2,616,251 2,616,251 0
703 STATE OF OREGON CODA 385,511 0 385,511
704
705 FRANCHISE TAXES
706 STATE OF OREGON CODA 953,000 0 953,000
707
708 OTHER STATE TAXES
709 UNEMPLOYMENT TAXES LABOR 0 0 0
710 HYDRO GENERATION KWH TAX E10 1,889,911 1,806,165 83,746
711 IRRIGATION-PIC E10 328,291 313,744 14,547
712
713 TOTAL TAXES OTHER THAN INCOME 32,162,375 29,601,331 2,561,044
19 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 19 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
714 TABLE 8-REGULATORY DEBITS & CREDITS
715 REGULATORY DEBITS/CREDITS
716 STATE OF IDAHO CIDA 3,141,786 3,141,786 0
717 STATE OF OREGON CODA 303,059 0 303,059
718
719 TOTAL REGULATORY DEBITS/CREDITS 3,444,845 3,141,786 303,059
720
721
20 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 20 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
722 TABLE 9-INCOME TAXES
723
724 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
725 ACCOUNT #282 - RELATED P101P (16,604,189)(15,882,182)(722,007)
726 ACCOUNTS #190 & #283 - RELATED L 753 (1,269,034)(1,242,756)(26,278)
727 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES (17,873,223)(17,124,938)(748,285)
728
729 411.4 - INVESTMENT TAX CREDIT ADJUSTMENT P101P 25,014,178 23,926,476 1,087,702
730
731 SUMMARY OF INCOME TAXES
732
733 TOTAL FEDERAL INCOME TAX 39,179,328 39,040,245 139,083
734
735 STATE INCOME TAX
736 STATE OF IDAHO (4,381,551)(3,747,326)(634,225)
737 STATE OF OREGON 691,473 685,175 6,298
738 OTHER STATES 236,057 233,716 2,341
739 TOTAL STATE INCOME TAXES (3,454,021)(2,828,435)(625,586)
21 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 21 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
740 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
741 OPERATING REVENUES 1,465,078,546 1,406,650,030 58,428,516
742
743 OPERATING EXPENSES
744 OPERATION & MAINTENANCE 930,414,600 888,823,963 41,590,637
745 DEPRECIATION EXPENSE 157,725,966 150,952,190 6,773,776
746 AMORTIZATION OF LIMITED TERM PLANT 5,981,316 5,725,400 255,916
747 TAXES OTHER THAN INCOME 32,162,375 29,601,331 2,561,044
748 REGULATORY DEBITS/CREDITS 3,444,845 3,141,786 303,059
749 TOTAL OPERATING EXPENSES 1,129,729,102 1,078,244,670 51,484,432
750
751 BOOK-TAX ADJUSTMENT L 749 0 0 0
752
753 INCOME BEFORE TAX ADJUSTMENTS (NOI Before Interest) 335,349,443 328,405,360 6,944,084
754
755 INCOME STATEMENT ADJUSTMENTS
756 INTEREST EXPENSE SYNCHRONIZATION L 354 115,891,410 110,795,525 5,095,885
757
758 NET OPERATING INCOME BEFORE TAXES 219,458,033 217,609,834 1,848,199
759
760 TOTAL STATE INCOME TAXES (ALLOWED) (3,454,021)(2,828,435)(625,586)
761
762 NET FEDERAL INCOME AFTER STATE INCOME TAXES 222,912,055 220,438,269 2,473,785
763
764 FEDERAL TAX AT 21 PERCENT @ 21%46,811,531 46,292,037 519,495
765 OTHER CURRENT TAX ADJUSTMENTS L 764 0 0 0
766 PRIOR YEAR TAX ADJUSTMENT L 764 0 0 0
767
768 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS 46,811,531 46,292,037 519,495
769
770 OTHER TAX ADJUSTMENTS
771 ALLOWANCE FOR AFUDC P101P 0 0 0
772 FEDERAL INCOME TAX ADJUSTMENTS - PLANT P101P 3,451,222 3,301,151 150,071
773 FEDERAL INCOME TAX ADJUSTMENTS - OTHER L 753 10,147,810 9,937,679 210,131
774 SUM OF OTHER ADJUSTMENTS 13,599,032 13,238,830 360,202
775 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT @ 21%2,855,797 2,780,154 75,642
776 FEDERAL GENERAL BUSINESS CREDITS P101P 10,488,000 10,031,946 456,054
777
778 TOTAL FEDERAL INCOME TAX 39,179,328 39,040,245 139,083
22 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 22 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
779 TABLE 11-OREGON STATE INCOME TAX
780
781 NET OPERATING INCOME BEFORE TAXES - OREGON L 758 219,458,033 217,609,834 1,848,199
782
783 ALLOWANCE FOR AFUDC P101P 0 0 0
784 STATE INCOME TAX ADJUSTMENTS - PLANT P101P 3,451,222 3,301,151 150,071
785 STATE INCOME TAX ADJUSTMENTS - OTHER L 753 10,147,810 9,937,679 210,131
786 DD: OTHER L 753 0 0 0
787
788 TOTAL STATE INCOME TAX ADJUSTMENTS - OREGON 13,599,032 13,238,830 360,202
789
790 INCOME SUBJECT TO OREGON TAX 233,057,065 230,848,665 2,208,401
791
792 IERCO TAXABLE INCOME E10 3,000,000 2,867,063 132,937
793 BONUS DEPRECIATION & OTHER OREGON ADJ P101P (5,566,032)(5,324,002)(242,030)
794 OTHER L 753 0 0 0
795
796 TOTAL STATE TAXABLE INCOME - OREGON 230,491,033 228,391,726 2,099,308
797 PPORTIONMENT FACTOR (0.045454550)@ 0.045454550 10,476,866 10,381,443 95,423
798 POST APPORTIONMENT M ITEMS L 753 0 0 0
799 TOTAL TAXABLE INCOME - OREGON 10,476,866 10,381,443 95,423
800
801 OREGON TAX AT 6.6 PERCENT @ 6.60%691,473 685,175 6,298
802 LESS: INVESTMENT TAX CREDIT P101P 0 0 0
803
804 STATE INCOME TAX ALLOWED - OREGON 691,473 685,175 6,298
805 DD : OR CAT TA L 785 0 0 0
806 PRIOR YEARS' TAX ADJUSTMENT L 785 0 0 0
807
808 STATE INCOME TAX PAID - OREGON 691,473 685,175 6,298
23 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 23 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
809 TABLE 12-IDAHO STATE INCOME TAX
810
811 NET OPERATING INCOME BEFORE TAXES - IDAHO L 744 219,458,033 217,609,834 1,848,199
812
813 ALLOWANCE FOR AFUDC P101P 0 0 0
814 STATE INCOME TAX ADJUSTMENTS - PLANT P101P 3,451,222 3,301,151 150,071
815 STATE INCOME TAX ADJUSTMENTS - OTHER L 753 10,147,810 9,937,679 210,131
816
817 INCOME SUBJECT TO IDAHO TAX 233,057,065 230,848,665 2,208,401
818
819 IERCO TAXABLE INCOME E10 3,000,000 2,867,063 132,937
820 BONUS DEPRECIATION ADJUSTMENT P101P (29,602,625)(28,315,402)(1,287,223)
821 OTHER L 753 0 0 0
822 TOTAL STATE TAXABLE INCOME - IDAHO 206,454,440 205,400,326 1,054,115
823 PPORTIONMENT FACTOR (.965517241)@ 0.965517241 199,335,322 198,317,556 1,017,766
824 POST APPORTIONMENT SCHEDULE M L 753 0 0 0
825 TOTAL TAXABLE INCOME - IDAHO 199,335,322 198,317,556 1,017,766
826 IDAHO TAX AT 5.8 PERCENT @ 5.80%11,561,449 11,502,418 59,030
827 LESS: INVESTMENT TAX CREDIT P101P 15,943,000 15,249,744 693,256
828
829 STATE INCOME TAX ALLOWED - IDAHO (4,381,551)(3,747,326) (634,225)
830 DD : CURRENT TAX ADJUSTMENT L 826 0 0 0
831 PRIOR YEARS' TAX ADJUSTMENT 826 0 0 0
832 STATE INCOME TAX PAID - IDAHO (4,381,551)(3,747,326)(634,225)
833
834 OTHER STATE INCOME TAX
835 INCOME SUBJECT TO TAX 233,057,065 230,848,665 2,208,401
836
837 IERCO TAXABLE INCOME E10 3,000,000 2,867,063 132,937
838 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
839 OTHER L 753 0 0 0
840 TOTAL TAXABLE INCOME-OTHER STATES 236,057,065 233,715,728 2,341,338
841 PPORTIONMENT FACTOR (1.0)236,057,065 233,715,728 2,341,338
842 POST APPORTIONMENT SCHEDULE M L 756 0 0 0
843 TAXABLE INCOME 236,057,065 233,715,728 2,341,338
844 OTHER TAX AT 0.1 PERCENT 236,057 233,716 2,341
845 DD : CURRENT YEAR'S TAX DEFICIENC L 829 0 0 0
846 PRIOR YEARS' TAX ADJUSTMENT L 829 0 0 0
847 OTHER STATES' INCOME TAX PAID 236,057 233,716 2,341
24 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 24 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
848 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
849 STEAM POWER GENERATION
850 OPERATION
851 500 / SUPERVISION & ENGINEERING L 852-862 266,133 255,277 10,857
852 501 / FUEL D10 2,559,614 2,455,198 104,416
853 502 / STEAM EXPENSES
854 LABOR D10 1,607,750 1,542,164 65,586
855 OTHER D10 0 0 0
856 TOTAL ACCOUNT 502 1,607,750 1,542,164 65,586
857 505 / ELECTRIC EXPENSES
858 LABOR D10 626,112 600,571 25,541
859 OTHER D10 0 0 0
860 TOTAL ACCOUNT 505 626,112 600,571 25,541
861 506 / MISCELLANEOUS EXPENSES D10 3,352,418 3,215,661 136,757
862 507 / RENTS D10 0 0 0
863 STEAM OPERATION EXPENSES 8,412,027 8,068,870 343,158
864
865 MAINTENANCE
866 510 / SUPERVISION & ENGINEERING L 867-876 0 0 0
867 511 / STRUCTURES D10 658 631 27
868 512 / BOILER PLANT
869 LABOR D10 3,983,710 3,821,200 162,510
870 OTHER D10 0 0 0
871 TOTAL ACCOUNT 512 3,983,710 3,821,200 162,510
872 513 / ELECTRIC PLANT
873 LABOR D10 1,522,637 1,460,523 62,114
874 OTHER D10 0 0 0
875 TOTAL ACCOUNT 513 1,522,637 1,460,523 62,114
876 514 / MISCELLANEOUS STEAM PLANT D10 2,441,874 2,342,261 99,613
877 STEAM MAINTENANCE EXPENSES 7,948,879 7,624,615 324,264
878 TOTAL STEAM GENERATION EXPENSES 16,360,906 15,693,485 667,422
879
25 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 25 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
880 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
881 HYDRAULIC POWER GENERATION
882 OPERATION
883 535 / SUPERVISION & ENGINEERING L 884-891 4,235,258 4,061,414 173,844
884 536 / WATER FOR POWER E10 866,414 828,021 38,393
885 537 / HYDRAULIC EXPENSES D10 6,262,192 6,006,734 255,458
886 538 / ELECTRIC EXPENSES
887 LABOR D10 1,510,454 1,448,837 61,617
888 OTHER D10 0 0 0
889 TOTAL ACCOUNT 538 1,510,454 1,448,837 61,617
890 539 / MISCELLANEOUS EXPENSES D10 3,401,219 3,262,471 138,748
891 540 / RENTS D10 0 0 0
892 HYDRAULIC OPERATION EXPENSES 16,275,537 15,607,477 668,060
893
894 MAINTENANCE
895 541 / SUPERVISION & ENGINEERING L 896-902 90,192 86,513 3,679
896 542 / STRUCTURES D10 577,669 554,103 23,565
897 543 / RESERVOIRS, DAMS & WATERWAYS D10 254,872 244,475 10,397
898 544 / ELECTRIC PLANT
899 LABOR D10 1,799,397 1,725,993 73,404
900 OTHER D10 0 0 0
901 TOTAL ACCOUNT 544 1,799,397 1,725,993 73,404
902 545 / MISCELLANEOUS HYDRAULIC PLANT D10 2,163,612 2,075,350 88,262
903 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,686,434 199,307
904 TOTAL HYDRAULIC GENERATION EXPENSES 21,161,279 20,293,911 867,367
26 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 26 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
905 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
906 OTHER POWER GENERATION
907 OPERATION
908 546 / SUPERVISION & ENGINEERING L 909-915 516,722 495,643 21,079
909 547 / FUEL E10 0 0 0
910 548 / GENERATING EXPENSES
911 LABOR D10 3,234,939 3,102,974 131,965
912 OTHER D10 0 0 0
913 TOTAL ACCOUNT 548 3,234,939 3,102,974 131,965
914 549 / MISCELLANEOUS EXPENSES D10 370,607 355,488 15,118
915 550 / RENTS D10 0 0 0
916 OTHER POWER OPER EXPENSES 4,122,267 3,954,105 168,162
917
918 MAINTENANCE
919 551 / SUPERVISION & ENGINEERING L 920-925 0 0 0
920 552 / STRUCTURES D10 43,046 41,290 1,756
921 553 / GENERATING & ELECTRIC PLANT
922 LABOR D10 56,825 54,507 2,318
923 OTHER D10 0 0 0
924 TOTAL ACCOUNT 553 56,825 54,507 2,318
925 554 / MISCELLANEOUS EXPENSES D10 690,424 662,259 28,165
926 OTHER POWER MAINT EXPENSES 790,295 758,056 32,239
927 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,712,161 200,402
928
929 OTHER POWER SUPPLY EXPENSE
930 555.0 / PURCHASED POWER E10 0 0 0
931 555.1 / COGENERATION & SMALL POWER PROD
932 CAPACITY RELATED D10 0 0 0
933 ENERGY RELATED E10 0 0 0
934 TOTAL 555.1/CSPP 0 0
935 555/TOTAL 0 0
936 556 / LOAD CONTROL & DISPATCHING EXPENSES D10 0 0 0
937 557 / OTHER EXPENSES D10 4,495,330 4,311,949 183,381
938 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,311,949 183,381
939
940 TOTAL PRODUCTION EXPENSES 46,930,078 45,011,506 1,918,572
27 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 27 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
941 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
942 TRANSMISSION EXPENSES
943 OPERATION
944 560 / SUPERVISION & ENGINEERING L 157 2,380,639 2,283,367 97,272
945 561 / LOAD DISPATCHING D12 3,053,979 2,929,396 124,583
946 562 / STATION EXPENSES L 139 1,883,621 1,806,653 76,968
947 563 / OVERHEAD LINE EXPENSES L 143+147+151 428,401 410,892 17,509
948 565 / TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
949 566 / MISCELLANEOUS EXPENSES L 526 0 0 0
950 567 / RENTS L 157 0 0 0
951 TOTAL TRANSMISSION OPERATION 7,746,639 7,430,307 316,332
952
953 MAINTENANCE
954 568 / SUPERVISION & ENGINEERING L 157 90,949 87,233 3,716
955 569 / STRUCTURES L 135 1,442,019 1,383,185 58,834
956 570 / STATION EQUIPMENT L 139 2,327,169 2,232,077 95,092
957 571 / OVERHEAD LINES L 143+147+151 865,811 830,425 35,385
958 573 / MISCELLANEOUS PLANT L 157 3,520 3,376 144
959 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,536,296 193,172
960
961 TOTAL TRANSMISSION EXPENSES 12,476,107 11,966,603 509,504
28 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 28 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
962 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
963 DISTRIBUTION EXPENSES
964 OPERATION
965 580 / SUPERVISION & ENGINEERING L 186 2,995,909 2,854,543 141,367
966 581 / LOAD DISPATCHING D60 4,166,909 4,009,091 157,818
967 582 / STATION EXPENSES L 171 983,432 936,981 46,451
968 583 / OVERHEAD LINE EXPENSES L 176+177 3,611,849 3,354,617 257,231
969 584 / UNDERGROUND LINE EXPENSES L 178+179 1,372,655 1,352,112 20,543
970 585 / STREET LIGHTING & SIGNAL SYSTEMS L 184 20,365 19,552 813
971 586 / METER EXPENSES L 182 4,176,379 4,041,475 134,904
972 587 / CUSTOMER INSTALLATIONS EXPENSE L 183 736,676 685,851 50,825
973 588 / MISCELLANEOUS EXPENSES L 560 2,911,186 2,749,719 161,468
974 589 / RENTS L 186 0 0 0
975 TOTAL DISTRIBUTION OPERATION 20,975,360 20,003,940 971,420
976
977 MAINTENANCE
978 590 / SUPERVISION & ENGINEERING L 186 9,353 8,912 441
979 591 / STRUCTURES L 167 0 0 0
980 592 / STATION EQUIPMENT L 171 2,716,642 2,588,326 128,316
981 593 / OVERHEAD LINES L 176+177 5,201,009 4,830,600 370,409
982 594 / UNDERGROUND LINES L 178+179 304,799 300,238 4,562
983 595 / LINE TRANSFORMERS L 180 25,793 24,370 1,423
984 596 / STREET LIGHTING & SIGNAL SYSTEMS L 184 123,794 118,851 4,943
985 597 / METERS L 182 678,112 656,208 21,904
986 598 / MISCELLANEOUS PLANT L 186 79,964 76,191 3,773
987 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 8,603,695 535,771
988 TOTAL DISTRIBUTION EXPENSES 30,114,827 28,607,635 1,507,191
989
990 CUSTOMER ACCOUNTING EXPENSES
991 901 / SUPERVISION L 992 705,017 610,646 94,371
992 902 / METER READING CW902 1,267,888 1,098,173 169,715
993 903 / CUSTOMER RECORDS & COLLECTIONS CW903 9,731,713 9,412,221 319,492
994 904 / UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
995 905 / MISC EXPENSES L 992-994 0 0 0
996 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,121,040 583,577
997
998 CUSTOMER SERVICES & INFORMATION EXPENSES
999 907 / SUPERVISION L 1003 828,671 806,758 21,912
1000 908 / CUSTOMER ASSISTANCE L 572 4,679,331 4,555,597 123,734
1001 908 / ENERGY EFFICIENCY RIDER CIDA 0 0 0
1002 909 / INFORMATION & INSTRUCTIONAL L 576 0 0 0
1003 910 / MISCELLANEOUS EXPENSES L 1000+1002 308,799 300,634 8,165
1004 TOTAL CUST SERV & INFORMATN EXPENSES 5,816,801 5,662,989 153,812
29 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 29 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1005 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
1006 ADMINISTRATIVE & GENERAL EXPENSES
1007 920 / ADMINISTRATIVE & GENERAL SALARIES PTDCAS 53,511,744 51,175,830 2,335,915
1008 921 / OFFICE SUPPLIES PTDCAS 228,890 218,898 9,992
1009 922 / ADMIN & GENERAL EXPENSES TRANSFERRED-CR SUBEX 0 0 0
1010 923 / OUTSIDE SERVICES PTDCAS 0 0 0
1011 924 / PROPERTY INSURANCE 0
1012 PRODUCTION - STEAM L 121 0 0 0
1013 ALL RISK & MISCELLANEOUS P110P 378,934 363,208 15,726
1014
1015 925 / INJURIES & DAMAGES LABOR 132,355 126,578 5,777
1016 926 / EMPLOYEE PENSIONS & BENEFITS LABOR 0 0 0
1017 927 / FRANCHISE REQUIREMENTS CIDA 0 0 0
1018 928 / REGULATORY COMMISSION EXPENSES
1019 928.101 / FERC ADMIN ASSESS & SECURITIES
1020 CAPACITY RELATED D10 0 0 0
1021 ENERGY RELATED E10 0 0 0
1022 928.101 / FERC ORDER 472 E99 0 0 0
1023 928.101 / FERC MISCELLANIOUS L RESREV 0 0 0
1024 928.102 FERC RATE CASE RESREV 0 0 0
1025 928.104 / FERC OREGON HYDRO RESREV 0 0 0
1026 SEC EXPENSES L 202 0 0 0
1027 928.202 / IDAHO PUC -RATE CASE CIDA 0 0 0
1028 928.203 / IDAHO PUC - OTHER CIDA 0 0 0
1029 928.301 / OREGON PUC - FILING FEES CODA 0 0 0
1030 928.302 / OREGON PUC - RATE CASE CODA 0 0 0
1031 928.303 / OREGON PUC - OTHER CODA 0 0 0
1032 IPC/PUC JSS TRUE-UP ADJ PTD 0 0 0
1033 TOTAL ACCOUNT 928 0 0
1034 929 / DUPLICATE CHARGES SUBEX 0 0 0
1035 930.1 / GENERAL ADVERTISING RELAB 0 0 0
1036 930.2 / MISCELLANEOUS EXPENSES PTDCAS 214,755 205,380 9,375
1037 931 / RENTS L 200 0 0 0
1038 TOTAL ADM & GEN OPERATION 54,466,679 52,089,895 2,376,784
1039 PLUS:
1040 935 / GENERAL PLANT MAINTENANCE P3908 1,038,440 993,286 45,155
1041 416 / MERCHANDISING EXPENSE E10 0 0 0
1042 TOTAL OPER & MAINT EXPENSES 162,547,550 155,452,955 7,094,595
1043 TOTAL LABOR - RATIO (%)100.00%95.64%4.36%
1044
30 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 30 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1045 TABLE 14-ALLOCATION FACTORS
1046
1047 CAPACITY RELATED KW
1048 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 2,585,316 2,479,852 105,465
1049 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 2,585,316 2,479,852 105,465
1050 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 2,585,316 2,479,852 105,465
1051 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 2,431,714 2,339,615 92,099
1052
1053 ENERGY RELATED MWH
1054 GENERATION LEVEL (PSP) E10 16,783,429 16,039,716 743,713
1055 CUSTOMER LEVEL E99 15,740,718 15,039,426 701,292
1056
1057 CUSTOMER RELATED FACTORS
1058 902-CUSTOMER WEIGHTED CW902 1,819,788 1,576,198 243,590
1059 903-CUSTOMER WEIGHTED CW903 15,041,849 14,548,026 493,823
1060 904-CUSTOMER WEIGHTED CW904 2,751,851 2,564,962 186,889
1061 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 610,567 590,862 19,705
31 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 31 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1062 TABLE 14-ALLOCATION FACTORS
1063
1064 DIRECT ASSIGNMENTS (red font denotes allocator comes from Plant
1065 252-CUSTOMER ADVANCES DA252 13,139,360 13,043,126 96,234
1066 350-LAND & LAND RIGHTS DA350 0 0 0
1067 352-STRUCTURES & IMPROVEMENTS DA352 658 0 658
1068 353-STATION EQUIPMENT DA353 111,594 75,100 36,494
1069 354-TOWERS & FIXTURES DA354 0 0 0
1070 355-POLES & FIXTURES DA355 33,842 0 33,842
1071 356-OVERHEAD CONDUCTORS & DEVICES DA356 26,495 1,189 25,306
1072 359-ROADS & TRAILS DA359 0 0 0
1073 360LAND & LAND RIGHTS CCT360 7,818,143 7,549,162 268,981
1074 360LAND & LAND RIGHTS-CIAC ACCT360CIAC 430,656 430,355 301
1075 361-STRUCTURES & IMPROVEMENTS CCT361 52,245,201 49,776,238 2,468,963
1076 361-STRUCTURES & IMPROVEMENTS-CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
1077 362-STATION EQUIPMENT CCT362 300,357,806 287,706,828 12,650,978
1078 362-STATION EQUIPMENT-CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
1079 364-POLES, TOWERS & FIXTURES-NET DA364 313,204,206 288,748,305 24,455,901
1080 365-OVERHEAD CONDUCTORS & DEVICES-NET DA365 155,253,318 146,384,826 8,868,492
1081 366-UNDERGROUND CONDUIT-NET DA366 52,785,315 51,958,505 826,810
1082 367-UNDERGROUND CONDUCTORS & DEVICES-NET DA367 318,155,073 313,429,461 4,725,612
1083 368- LINE TRANSFORMERS DA368 704,959,938 666,063,582 38,896,356
1084 369-DIRECT ASSIGNMENT DA369 67,920,301 65,262,678 2,657,623
1085 370-METERS DA370 112,940,727 109,292,546 3,648,181
1086 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 4,931,439 4,591,211 340,228
1087 373-STREET LIGHTING SYSTEMS-NET DA373 5,706,749 5,478,881 227,868
1088 451-REVENUE - MISCELLANEOUS SERVICE DA451 4,936,204 4,890,357 45,847
1089 454-REVENUE - FACILITIES CHARGE DA454 10,470,031 10,041,240 428,792
1090 908-OTHER CUSTOMER ASSISTANCE DA908 6,971,635 6,790,730 180,904
1091 440-RETAIL SALES REVENUE RETREV 1,169,833,173 1,116,166,332 53,666,841
1092 447-WHOLESALE SALES REVENUE RESREV 0 0 0
1093 456-REVENUE - STANDBY SERVICE DASTNBY 1 1 0
1094 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 1 1 0
1095 IDAHO CIDA 1 1 0
1096 OREGON CODA 1 0 1
1097 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
32 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 32 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1098 TABLE 14-ALLOCATION FACTORS
1099
1100 INTERNALLY DEVELOPED ALLOCATION FACTORS
1101 PLANT - PROD,TRANS&DIST PTD 5,793,115,906 5,541,211,508 251,904,398
1102 LAB - PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 107,042,430 102,369,774 4,672,656
1103 PLANT - HYDRO,OTHER,TSUBS,DSUBS&GP P110P 3,227,551,412 3,093,605,738 133,945,674
1104 PLANT - GEN PLT (390,391,397&398) P3908 313,029,643 299,418,048 13,611,594
1105 PLANT - PROD,TRANS,DIST&GEN P101P 6,310,360,398 6,035,964,449 274,395,950
1106 O&M - PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 738,121,707 705,414,246 32,707,461
1107 LAB - PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 3,227,551,412 3,093,605,738 133,945,674
1108 LAB - ALL LABOR WITHOUT 925-6 "CIRC" LABOR 161,161,999 154,127,711 7,034,288
33 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 33 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1109 TABLE 15-ALLOCATION FACTORS-RATIOS
1110
1111 CAPACITY RELATED KW
1112 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 100.00%95.92%4.08%
1113 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 100.00%95.92%4.08%
1114 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 100.00%95.92%4.08%
1115 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 100.00%96.21%3.79%
1116
1117 ENERGY RELATED MWH
1118 GENERATION LEVEL (PSP) E10 100.00%95.57%4.43%
1119 CUSTOMER LEVEL E99 100.00%95.54%4.46%
1120
1121 CUSTOMER RELATED FACTORS
1122 369-DIRECT ASSIGNMENT DA369 100.00%96.09%3.91%
1123 370-METERS DA370 100.00%96.77%3.23%
1124 902-CUSTOMER WEIGHTED CW902 100.00%86.61%13.39%
1125 903-CUSTOMER WEIGHTED CW903 100.00%96.72%3.28%
1126 904-CUSTOMER WEIGHTED CW904 100.00%93.21%6.79%
1127 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 100.00%96.77%3.23%
34 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 34 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1128 TABLE 15-ALLOCATION FACTORS-RATIOS
1129
1130 DIRECT ASSIGNMENTS
1131 252-CUSTOMER ADVANCES DA252 100.00%99.27%0.73%
1132 350-LAND & LAND RIGHTS DA350 #DIV/0!#DIV/0!#DIV/0!
1133 352-STRUCTURES & IMPROVEMENTS DA352 100.00%0.00%100.00%
1134 353-STATION EQUIPMENT DA353 100.00%67.30%32.70%
1135 354-TOWERS & FIXTURES DA354 #DIV/0!#DIV/0!#DIV/0!
1136 355-POLES & FIXTURES DA355 100.00%0.00%100.00%
1137 356-OVERHEAD CONDUCTORS & DEVICES DA356 100.00%4.49%95.51%
1138 359-ROADS & TRAILS DA359 #DIV/0!#DIV/0!#DIV/0!
1139 360LAND & LAND RIGHTS-DA DA360 100.00%96.56%3.44%
1140 360LAND & LAND RIGHTS-CIAC DA360C 100.00%99.93%0.07%
1141 361-STRUCTURES & IMPROVEMENTS-DA DA361 100.00%95.27%4.73%
1142 361-STRUCTURES & IMPROVEMENTS-CIAC DA361C 100.00%92.99%7.01%
1143 362-STATION EQUIPMENT-DA DA362 100.00%95.79%4.21%
1144 362-STATION EQUIPMENT-CIAC DA362C 100.00%90.72%9.28%
1145 364-POLES, TOWERS & FIXTURES-NET DA364 100.00%92.19%7.81%
1146 365-OVERHEAD CONDUCTORS & DEVICES-NET DA365 100.00%94.29%5.71%
1147 366-UNDERGROUND CONDUIT-NET DA366 100.00%98.43%1.57%
1148 367-UNDERGROUND CONDUCTORS & DEVICES-NET DA367 100.00%98.51%1.49%
1149 368- LINE TRANSFORMERS DA368 100.00%94.48%5.52%
1150 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 100.00%93.10%6.90%
1151 373-STREET LIGHTING SYSTEMS-NET DA373 100.00%96.01%3.99%
1152 451-REVENUE - MISCELLANEOUS SERVICE DA451 100.00%99.07%0.93%
1153 454-REVENUE - FACILITIES CHARGE DA454 100.00%95.90%4.10%
1154 908-OTHER CUSTOMER ASSISTANCE DA908 100.00%97.41%2.59%
1155 440-RETAIL SALES REVENUE RETREV 100.00%95.41%4.59%
1156 447-WHOLESALE SALES REVENUE RESREV #DIV/0!#DIV/0!#DIV/0!
1157 456-REVENUE - STANDBY SERVICE DASTNBY 100.00%100.00%0.00%
1158 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 100.00%100.00%0.00%
1159 IDAHO CIDA 100.00%100.00%0.00%
1160 OREGON CODA 100.00%0.00%100.00%
1161 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
35 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 35 of 36
IDAHO POWER COMPANY
JURISDICTIONAL SEPARATION STUDY
IDAHO REVENUE REQUIREMENT
FOR THE TEST YEAR ENDING DECEMBER 31, 20232TOTAL IDAHO
3 DESCRIPTION SYSTEM RETAIL OTHER
ALLOC
SOURCE
1162 TABLE 15-ALLOCATION FACTORS-RATIOS
1163
1164 INTERNALLY DEVELOPED ALLOCATION FACTORS
1165 PLANT - PROD,TRANS&DIST PTD 100.00%95.65%4.35%
1166 LAB - PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 100.00%95.63%4.37%
1167 PLANT - HYDRO,OTHER,TSUBS,DSUBS&GP P110P 100.00%95.85%4.15%
1168 PLANT - GEN PLT (390,391,397&398) P3908 100.00%95.65%4.35%
1169 PLANT - PROD,TRANS,DIST&GEN P101P 100.00%95.65%4.35%
1170 O&M - PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 100.00%95.57%4.43%
1171 LAB - PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 100.00%95.85%4.15%
1172 LAB - ALL LABOR WITHOUT 925-6 "CIRC" LABOR 100.00%95.64%4.36%
36 of 36 FINAL
Exhibit No. 35
Case No. IPC-E-23-11
K. Noe, IPC
Page 36 of 36