20230601Exhibits 36-52 - Goralski DI Testimony.pdf

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 36
Idaho Power Company Class Cost-of-Service Process Guide
Page 1 of 8
Class Cost-of-Service Process Guide
The following document is a technical description of Idaho Power Company’s Class Cost-of-Service
study. The methodology for separating costs among classes consists of three steps, generally referred
to as classification, functionalization, and allocation. In all three steps, recognition is given to how costs
are incurred by relating these costs to how the utility operates to provide electrical service.
I. PROCESS OVERVIEW
A. Classification
The Electric Utility Cost Allocation Manual, published in January 1992 by the National Association of
Regulatory Utility Commissioners, serves as the basis for the company’s classification process.
Classification refers to identifying a cost as being either customer-related, demand-related, or energy-
related. These three cost components are used to reflect that an electric utility makes service available
to customers continuously; provides as much service, or capacity, as the customer desires at any point in
time; and supplies energy to provide customers the ability to do useful work over an extended period of
time. These three concepts of availability, capacity, and energy are related to the three components of
cost, designated as customer, demand, and energy components, respectively. To classify a particular
cost by component, focus is given to whether the cost varies because of changes in the number of
customers, changes in demand imposed by the customers, or changes in energy used by the customers.
Examples of customer-related costs include the following:
x Plant investments and expenses associated with meters and service drops
x Meter reading
x Billing and collection
x Customer information and services
x Investment in the distribution system
These cost are based on the number of customers, regardless of the amount of energy used, and are
generally considered to be fixed costs.
Demand-related costs are investments in generation, transmission, and a portion of the distribution
plant and the associated operation and maintenance (O&M) expenses necessary to accommodate the
maximum demand imposed on the company’s system.
Energy-related costs are generally the variable costs associated with operating generating plants, such
as fuel.
B. Functionalization
In addition to classification, costs must be functionalized; that is, identified with utility operating
functions. Operating functions recognize different roles played by various facilities in the electric utility
system. In the company’s accounts, these roles are recognized to some degree, particularly in recording
plant costs as production-, transmission-, or distribution-related. However, this functional breakdown is
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 1 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 2 of 8
not sufficient for cost-of-service purposes. Individual plant items are examined and, where possible,
associated investment costs are assigned to one or more operating functions, such as substations,
primary lines, secondary lines, and meters. This level of functionalization allows costs to be more
equitably allocated among classes of customers.
C. Allocation and Summarization of Results
Once costs are classified and functionalized, they are allocated to rate classes based on the appropriate
allocation factors. After individual costs are allocated to the various classes of service, to the company
totals these costs as allocated and arrive at a breakdown of utility rate base and expenses by class. The
results are summarized to measure adequacy of revenues for each class. The measure of adequacy is
typically the rate of return earned on rate base compared to the requested rate of return.
II. ASSIGN MODULE AND FUNCTIONALIZED
COST MODULE
The class cost-of-service model is made of two separate Microsoft® Excel workbooks. The first workbook,
called the Assign Module (AS Module), performs the previously described classification and
functionalization processes. This module categorizes the Idaho jurisdictional costs identified by the
Federal Energy Regulatory Commission (FERC) account into operating functions, such as production,
transmission, distribution, metering, customer service, etc. It also categorizes the functional costs into
demand-, energy-, and customer-related classifications. For example, the AS Module categorizes the
company’s investment in steam plant into the production function and the demand- and energy-related
classifications.
The second workbook, called the Functionalized Cost Module (FC Module), performs the class allocation
process. This module allocates the classified and functionalized costs developed in the AS Module to
various customer classes. For example, the FC Module allocates the demand- and energy-related
production costs identified in the AS Module to each of the company’s customer classes and special
contract customers. Each operation performed by this module is shown as a separate worksheet to
make the allocation process transparent and easier to understand.
III. CLASSIFICATION
A. Steam and Hydro Production
In this Class Cost-of-Service study all production plants (steam, hydro, other [including natural-gas
fueled and battery-storage capacity], and diesel) have been classified as 100% demand-related, as
capital investment in production plants may be considered fixed from a traditional accounting definition.
Transmission plants are also classified as demand-related, which is consistent with prior cost-of-service
studies.
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 2 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 3 of 8
B. PURPA and Purchased-Power Expenses
PURPA and purchased-power expenses booked to FERC Account 555 are classified as 100% energy-
related as costs may be considered variable from a traditional accounting definition as they vary based
on the amount of energy provided.
C. Distribution Plant
Distribution substation plant accounts 360, 361, and 362 are classified as demand-related. Distribution
plant accounts 364, 365, 366, 367, and 368 are classified as either demand-related or customer-related
using the same fixed and variable ratio computation method used in the company’s prior general rate
case proceedings. The fixed-to-variable ratio is updated according to a system capacity utilization
measurement based on a three-year average load duration curve.
IV. FUNCTIONALIZATION
A. General Plant
General plant is functionalized based on total production, transmission, and distribution plant. As a
result, a portion of general plant is assigned to each production, transmission, and distribution function
based on each function’s proportion to the total.
B. Accumulated Provision for Depreciation
The accumulated provision for depreciation is functionalized using the resulting functionalization of
costs for the appropriate plant item. For example, the accumulated depreciation for steam production
plant shown is functionalized based on the functionalization of steam production plant in service.
C. Additions to and Reductions from Rate Base
Deductions from rate base include customer advances for construction and accumulated deferred
income taxes. Customer advances are functionalized based on the distribution plant investment against
which the advances apply. Accumulated deferred taxes are functionalized based on total plant
investment. Additions to rate base consist of 1) fuel inventory, which is functionalized based on energy
production and 2) materials and supplies, which are functionalized based on the appropriate plant
function. Energy efficiency program expenses are functionalized consistent with baseload production
resources as demand-side management may be considered similar to a supply-side resource.
D. Other Operating Revenue
Other operating revenue is functionalized based on either the functionalization of the related rate base
item or, in the situation where a particular revenue item may be identified with a specific service, the
functionalization of the specific service item.
E. O&M Expense
In general, the basis for the functionalization of O&M expense is the same as that for the associated
plant.
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 3 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 4 of 8
F. Labor Components
For each applicable expense account in each functional group, the labor component is separately
functionalized. For example, for Account 535 the labor-related supervision and engineering expense is
functionalized based on the cumulative labor as functionalized for accounts 536 through 540. Similarly,
the allocation of supervision and engineering associated with hydraulic maintenance expense, Account
541, is based on the composite labor expense for accounts 542 through 545. Total functionalized labor
expense serves the additional purpose of functionalizing employee pensions and other labor-related
taxes and expenses.
G. Depreciation Expense, Taxes Other than Income,
and Income Taxes
Depreciation expense is functionalized based on the function of the associated plant. Taxes, other than
income, are also functionalized based on the function of the source of the tax. Deferred income taxes
are functionalized based on plant investment. The functionalization of federal and state income taxes is
based on the functionalization of total rate base and expenses.
V. ALLOCATION
A. Derivation of Peak Demands
For customers taking service through Advanced Metering Infrastructure (AMI) and interval meters,
system coincident demands are taken directly from their meter read data, as this represents 99.8% of
Idaho Power’s customers it is significant enough to average and apply to any non-AMI or non-interval
customer. Coincident demands are estimated through the use of system coincident demand factors.
These factors are defined as the ratio of the system coincident demand to the population’s average
demand. To determine the monthly system coincident peak demands by rate class, each class’s monthly
system coincident demand factors from load research are applied to the test-year monthly average
demand values for each class. Similarly, a non-coincident (group) demand factor is defined as the ratio
of a population’s non-coincident peak demand to the population’s average demand. To determine the
monthly non-coincident peak demands by rate class, each class’s monthly non-coincident demand
factors from load research are applied to the test-year monthly average demand values for each class.
Customers are billed throughout each month and billing periods (cycles). These cycles typically include
portions of more than one calendar month. Billing period data is converted into calendar month data
using a nonlinear method based on load research data that uses actual daily usage patterns. Total daily
consumption is assumed to fluctuate in proportion to the fluctuations in the daily consumption of the
load research customers. This methodology captures the effects of weather on energy consumption and
improves the process of determining coincident peak demand responsibility.
To account for the partial requirement nature of on-site generation customers, measurement of the
energy delivered to customers is the basis of energy and system coincident load statistics. On-site
generation exports are independently valued outside the Class Cost-of-Service study.
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 4 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 5 of 8
B. Marginal Cost Usage
While the four coincident peak demands (4CP)/12 monthly coincident demands (12CP) methodology
eliminates the need for marginal cost weighting in the allocation of production plant costs, this
weighting is necessary to properly seasonalize energy- and transmission-related costs. The use of
marginal cost weighting balances costs already incurred and costs to be incurred in the future, and
injects into the allocation process recognition of the influence seasonal load profiles have on cost
causation.
The marginal costs associated with new resource integration are seasonalized based on the monthly
peak-hour generation deficiencies that the company expects to encounter during the next five years of
the planning period based on the 50th percentile water plus and 50th percentile plus 15.5% reserve
margin load criteria used for planning purposes. The relative sizes of the five-year average monthly
peak-hour deficiencies identified in the 2021 Integrated Resource Report (IRP) are used to define the
share of the annual capacity cost assigned to each month. The marginal costs associated with planned
system expansions are seasonalized based on the monthly share of projected peak-hour load growth.
The total demand-related transmission marginal costs for each month are then derived by adding the
monthly values for both categories of transmission costs.
Updated marginal energy costs are calculated by quantifying the difference in net power supply costs
resulting from the addition of 50 megawatts (MW) of load to all hours of the company’s base case
system simulation run for the five-year planning period. It should be noted that the marginal costs have
been used solely for purposes of developing allocation factors and not for purposes of developing the
company’s revenue requirement.
C. Production Plant Cost Allocation
The class cost-of-service study allocates the costs of the company’s generation peaking facilities
differently than its base-load resources. Rather than allocating all production plant based on the same
allocation factor, this method allocates production plant costs based on the nature of the load being
served. Under this approach, production plant costs associated with serving summer peak load are
allocated separately from costs associated with serving the base and intermediate load. That is, the
costs associated with building and operating the simple cycle combustion turbines, which are used
primarily to serve summer peak loads, have been allocated to customers differently than the costs
associated with the company’s other generation resources, including the Langley Gulch combined-cycle
combustion plant (CCCP). This method allocates production plant costs associated with serving base and
intermediate load using an average of 12CP, without marginal cost weighting. Using an un-weighted
12CP allocator is appropriate in this case given that fixed base and intermediate generation costs do not
vary greatly between the summer and non-summer seasons. Furthermore, the study allocates fixed
generation costs associated with serving peak load using an average of the 4CP occurring in June, July,
August, and September. This method of allocation isolates the costs associated with peaking resources
and allocates those costs according to the load that is causing the investment.
The cost allocation method used in the study is based on the concept that the costs associated with each
of the company’s generation resources can be categorized according to the type of loads being served.
Utilities typically experience three distinct time-based production costing periods that are driven by
customer loads. The costing periods are normally identified as base, intermediate, and peak. The base
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 5 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 6 of 8
period is equivalent to a low load or off-peak time period where loads are at the lowest, normally during
the nighttime hours. The intermediate time period represents the shoulder hours which are driven by
the mid-peak loads that typically occur throughout the winter daytime and in the early morning and late
evening during the summer months. The peak category is driven by the peak loads that occur during
summer afternoons and evenings. The base and intermediate loads on the company’s system are
typically served by the same generation resources. Those two categories have been combined for cost
allocation purposes. The generation resources that serve the peak loads (i.e., combustion turbines) are
normally only used for that purpose. Consistent with that concept, the costs associated with peak-
related resources have been segmented into a second category for cost-allocation purposes. Using this
methodology, there is no need for marginal cost weighting because the seasonal nature of the loads is
reflected in the allocation factors.
The production plant costs that have been classified as serving base and intermediate load are captured
in accounts 310 through 316, Steam Production and accounts 330 through 336, Hydraulic Production.
Accounts 340-346, Other Production, for the Langley Gulch CCCP, and the Account 363 where the
company’s battery storage system is recorded. The costs identified under the Steam Production
category represent the company’s investment in coal-fired generation facilities, and the costs identified
under the Hydraulic Production category represent the company’s investment in its hydroelectric
generation facilities. The majority of costs associated with the company’s coal-fired facilities have been
removed from the test year as there are cost recovery mechanisms in place based on the announcement
of upcoming retirement.
Utilities typically use generation resources to serve customer loads by operating the resources with the
lowest operating cost first, and as demand grows, more costly resources are then dispatched. This is no
different for Idaho Power. However, since hydroelectric generation is such a significant portion of the
company’s resource stack, stream-flow conditions and economics can influence the proportionate share
of output provided by steam and hydro resources throughout the year. Since hydroelectric output is
highly dependent on stream flows, steam production is ramped up or down according to the production
capability of hydro generation. Therefore, throughout the year, hydro- and steam-production plants are
used at varying proportions to serve base and intermediate loads according to the production
capabilities of the hydro plants. However, the combined monthly output of these two resources does
not vary significantly between the summer and non-summer months as does the output of the
combustion turbines.
Accounts 340 through 346, Other Production, contain the company’s investment in gas-fueled
production plant. The production plant investment captured in accounts 340 through 346 represents
both the company’s investment in simple-cycle combustion plants (SCCP), and CCCPs. Because these
resources are dispatched to meet different types of customer load, they are listed independently
between the Langley Gulch CCCP that serves base and intermediate load, while Bennett Mountain and
Danksin SCCPs are peak-load serving resources. The investment identified as peaking plant is the
investment in combustion-turbine generation resources that were constructed specifically to meet the
summer peak loads.
In the Functionalized Cost Module, D10BS and D10BNS describe the factors used to allocate the
production plant associated with serving the base and intermediate loads. D10P describes the allocation
factor used to allocate the production plant associated with serving the peak loads. The D10BS and
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 6 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 7 of 8
D10BNS represent the non-weighted average 12 coincident peak demands for the summer and non-
summer seasons respectively. D10P represents the non-weighted average four coincident peak
demands for June, July, August and September.
D. Transmission and Distribution Cost Allocation
The company’s approach to cost allocation for transmission and distribution facilities is an effective
method for equitably assigning costs to customer classes. Under this method, transmission and
distribution (T&D) costs are properly segmented according how costs are imposed on the system. As a
result, the cost responsibility of each class can be effectively identified through a combination of direct
cost assignment and cost allocation based on the appropriate demand- or customer-based factors.
D13 is used to allocate transmission costs to customer classes. The first step in deriving this factor is to
calculate ratios based on the sum of the actual coincident peak demands for each customer class.
Second, weighted coincident peak demand values are derived by multiplying the actual monthly
coincident peak demands by the monthly transmission marginal costs. Corresponding weighted ratios
are then calculated for each customer class. Finally, the actual ratios are averaged with the weighted
ratios to derive the non-seasonalized transmission allocation factor D13. The company applies this
averaging approach as a rate stability measure intended to mitigate any extreme impacts that the
marginal costs may have on cost allocation.
The capacity components of distribution plant, both primary and secondary, are allocated by the non-
coincident group peak demands for each customer class identified as demand allocation factors D20,
D30, D50, and D60.
The customer components of distribution plant, both primary and secondary, are allocated by the
average number of customers identified as customer allocation factors C20, C30, C50 and C60.
E. Energy-Related Cost Allocation
The energy-related cost allocators, E10S and E10NS, are derived by averaging the normalized energy
values for each customer class with the normalized energy values weighted by the marginal energy
costs. First, summer and non-summer ratios based on each class’s proportionate share of the total
normalized energy usage for the test year are determined. Next, summer and non-summer ratios based
on the monthly normalized energy usage for each customer class weighted by the monthly marginal cost
are calculated. Finally, these two values are averaged, resulting in the E10S and E10NS allocators used in
this study. This averaging approach is consistent with the methodology used in the derivation of the
demand-related allocation factor D13.
The principal customer accounting expenses which require allocation are meter reading expenses,
customer records and collections, and uncollectible accounts. The meter reading and customer records
and collection expenses are allocated based upon a review of actual practices of the company in reading
meters and preparing monthly bills. The allocation of uncollectible amounts is similarly based upon a
review of actual company data. Customer assistance expenses are allocated based on the average
number of customers in each class.
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 7 of 8
Idaho Power Company Class Cost-of-Service Process Guide
Page 8 of 8
F. State and Federal Income Tax Allocation
The state and federal income taxes for the Idaho jurisdiction are allocated to each customer class and
special contract customer according to each class’s allocated share of rate base. Once the state and
federal income taxes are allocated to each customer class, they are functionalized based on the
functionalization of total rate base and expenses for each class.
VI. REVENUE REQUIREMENT AND APPLICATION
Once all costs have been properly functionalized, classified, and allocated, the company is able to
determine the revenue requirement for each customer class. The sales revenue required includes return
on rate base, total operating expenses, and incremental taxes computed using the net-to-gross
multiplier.
Exhibit No. 36
Case No. IPC-E-23-11
P. Goralski, IPC
Page 8 of 8
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 37
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
10 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * *
11
12 INTANGIBLE PLANT
13 301 ORGANIZATION P101P 5,455 1,875 177 1,270 0
14 302 FRANCHISES & CONSENTS P101P 50,540,892 17,368,179 1,636,704 11,766,485 690
15 303 MISCELLANEOUS P101P 50,240,922 17,265,096 1,626,990 11,696,649 686
16
17 TOTAL INTANGIBLE PLANT 100,787,269
18
19 PRODUCTION PLANT
20 310-316 STEAM PRODUCTION PI-S 267,099,895 267,099,895
21 330-336 HYDRAULIC PRODUCTION PI-H 1,058,946,870 1,058,946,870
22 340-346 / OTHER PRODUCTION-BASELOAD PI-S 425,197,122 425,197,122
23 340-346 / OTHER PRODUCTION-PEAKERS PI-O 180,830,345 180,830,345
24
25 TOTAL PRODUCTION PLANT 1,932,074,232
26
27 TRANSMISSION PLANT
28 350 LAND & LAND RIGHTS
29 TRANSMISSION SERVICE T-100 39,364,923 39,364,923
30 DIRECT ASSIGNMENT T-Direct
31 TOTAL ACCOUNT 350 39,364,923
32
33 352 STRUCTURES & IMPROVEMENTS
34 TRANSMISSION SERVICE T-100 96,459,348 96,459,348
35 DIRECT ASSIGNMENT T-Direct
36 TOTAL ACCOUNT 352 96,459,348
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 1 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
10 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * *
11
12 INTANGIBLE PLANT
13 301 ORGANIZATION P101P
14 302 FRANCHISES & CONSENTS P101P
15 303 MISCELLANEOUS P101P
16
17 TOTAL INTANGIBLE PLANT
18
19 PRODUCTION PLANT
20 310-316 STEAM PRODUCTION PI-S
21 330-336 HYDRAULIC PRODUCTION PI-H
22 340-346 / OTHER PRODUCTION-BASELOAD PI-S
23 340-346 / OTHER PRODUCTION-PEAKERS PI-O
24
25 TOTAL PRODUCTION PLANT
26
27 TRANSMISSION PLANT
28 350 LAND & LAND RIGHTS
29 TRANSMISSION SERVICE T-100
30 DIRECT ASSIGNMENT T-Direct
31 TOTAL ACCOUNT 350
32
33 352 STRUCTURES & IMPROVEMENTS
34 TRANSMISSION SERVICE T-100
35 DIRECT ASSIGNMENT T-Direct
36 TOTAL ACCOUNT 352
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
411 19 502 249 31 113 56 31 326
3,805,916 177,495 4,648,412 2,303,818 290,482 1,045,627 518,227 289,784 3,024,081
3,783,327 176,442 4,620,823 2,290,145 288,758 1,039,421 515,152 288,064 3,006,133
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 2 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
10 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * *
11
12 INTANGIBLE PLANT
13 301 ORGANIZATION P101P
14 302 FRANCHISES & CONSENTS P101P
15 303 MISCELLANEOUS P101P
16
17 TOTAL INTANGIBLE PLANT
18
19 PRODUCTION PLANT
20 310-316 STEAM PRODUCTION PI-S
21 330-336 HYDRAULIC PRODUCTION PI-H
22 340-346 / OTHER PRODUCTION-BASELOAD PI-S
23 340-346 / OTHER PRODUCTION-PEAKERS PI-O
24
25 TOTAL PRODUCTION PLANT
26
27 TRANSMISSION PLANT
28 350 LAND & LAND RIGHTS
29 TRANSMISSION SERVICE T-100
30 DIRECT ASSIGNMENT T-Direct
31 TOTAL ACCOUNT 350
32
33 352 STRUCTURES & IMPROVEMENTS
34 TRANSMISSION SERVICE T-100
35 DIRECT ASSIGNMENT T-Direct
36 TOTAL ACCOUNT 352
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
162 32 16 65 110 6 4
1,498,777 297,898 147,642 606,237 1,020,415 54,864 39,157
1,489,881 296,130 146,766 602,639 1,014,358 54,538 38,925
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 3 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
10 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * *
11
12 INTANGIBLE PLANT
13 301 ORGANIZATION P101P
14 302 FRANCHISES & CONSENTS P101P
15 303 MISCELLANEOUS P101P
16
17 TOTAL INTANGIBLE PLANT
18
19 PRODUCTION PLANT
20 310-316 STEAM PRODUCTION PI-S
21 330-336 HYDRAULIC PRODUCTION PI-H
22 340-346 / OTHER PRODUCTION-BASELOAD PI-S
23 340-346 / OTHER PRODUCTION-PEAKERS PI-O
24
25 TOTAL PRODUCTION PLANT
26
27 TRANSMISSION PLANT
28 350 LAND & LAND RIGHTS
29 TRANSMISSION SERVICE T-100
30 DIRECT ASSIGNMENT T-Direct
31 TOTAL ACCOUNT 350
32
33 352 STRUCTURES & IMPROVEMENTS
34 TRANSMISSION SERVICE T-100
35 DIRECT ASSIGNMENT T-Direct
36 TOTAL ACCOUNT 352
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 4 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
10 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * *
11
12 INTANGIBLE PLANT
13 301 ORGANIZATION P101P
14 302 FRANCHISES & CONSENTS P101P
15 303 MISCELLANEOUS P101P
16
17 TOTAL INTANGIBLE PLANT
18
19 PRODUCTION PLANT
20 310-316 STEAM PRODUCTION PI-S
21 330-336 HYDRAULIC PRODUCTION PI-H
22 340-346 / OTHER PRODUCTION-BASELOAD PI-S
23 340-346 / OTHER PRODUCTION-PEAKERS PI-O
24
25 TOTAL PRODUCTION PLANT
26
27 TRANSMISSION PLANT
28 350 LAND & LAND RIGHTS
29 TRANSMISSION SERVICE T-100
30 DIRECT ASSIGNMENT T-Direct
31 TOTAL ACCOUNT 350
32
33 352 STRUCTURES & IMPROVEMENTS
34 TRANSMISSION SERVICE T-100
35 DIRECT ASSIGNMENT T-Direct
36 TOTAL ACCOUNT 352
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 5 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
37
38 353 STATION EQUIPMENT
39 TRANSMISSION SERVICE T-100 449,281,302 449,281,302
40 DIRECT ASSIGNMENT T-Direct 75,100 75,100
41 TOTAL ACCOUNT 353 449,356,402
42
43
44 354 TOWERS & FIXTURES
45 TRANSMISSION SERVICE T-100 227,483,716 227,483,716
46 DIRECT ASSIGNMENT T-Direct
47 TOTAL ACCOUNT 354 227,483,716
48
49 355 POLES & FIXTURES
50 TRANSMISSION SERVICE T-100 226,404,073 226,404,073
51 DIRECT ASSIGNMENT T-Direct
52 TOTAL ACCOUNT 355 226,404,073
53
54 356 OVERHEAD CONDUCTORS & DEVICES
55 TRANSMISSION SERVICE T-100 260,645,887 260,645,887
56 DIRECT ASSIGNMENT T-Direct 1,189 1,189
57 TOTAL ACCOUNT 356 260,647,076
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 6 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
37
38 353 STATION EQUIPMENT
39 TRANSMISSION SERVICE T-100
40 DIRECT ASSIGNMENT T-Direct
41 TOTAL ACCOUNT 353
42
43
44 354 TOWERS & FIXTURES
45 TRANSMISSION SERVICE T-100
46 DIRECT ASSIGNMENT T-Direct
47 TOTAL ACCOUNT 354
48
49 355 POLES & FIXTURES
50 TRANSMISSION SERVICE T-100
51 DIRECT ASSIGNMENT T-Direct
52 TOTAL ACCOUNT 355
53
54 356 OVERHEAD CONDUCTORS & DEVICES
55 TRANSMISSION SERVICE T-100
56 DIRECT ASSIGNMENT T-Direct
57 TOTAL ACCOUNT 356
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 7 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
37
38 353 STATION EQUIPMENT
39 TRANSMISSION SERVICE T-100
40 DIRECT ASSIGNMENT T-Direct
41 TOTAL ACCOUNT 353
42
43
44 354 TOWERS & FIXTURES
45 TRANSMISSION SERVICE T-100
46 DIRECT ASSIGNMENT T-Direct
47 TOTAL ACCOUNT 354
48
49 355 POLES & FIXTURES
50 TRANSMISSION SERVICE T-100
51 DIRECT ASSIGNMENT T-Direct
52 TOTAL ACCOUNT 355
53
54 356 OVERHEAD CONDUCTORS & DEVICES
55 TRANSMISSION SERVICE T-100
56 DIRECT ASSIGNMENT T-Direct
57 TOTAL ACCOUNT 356
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 8 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
37
38 353 STATION EQUIPMENT
39 TRANSMISSION SERVICE T-100
40 DIRECT ASSIGNMENT T-Direct
41 TOTAL ACCOUNT 353
42
43
44 354 TOWERS & FIXTURES
45 TRANSMISSION SERVICE T-100
46 DIRECT ASSIGNMENT T-Direct
47 TOTAL ACCOUNT 354
48
49 355 POLES & FIXTURES
50 TRANSMISSION SERVICE T-100
51 DIRECT ASSIGNMENT T-Direct
52 TOTAL ACCOUNT 355
53
54 356 OVERHEAD CONDUCTORS & DEVICES
55 TRANSMISSION SERVICE T-100
56 DIRECT ASSIGNMENT T-Direct
57 TOTAL ACCOUNT 356
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 9 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
37
38 353 STATION EQUIPMENT
39 TRANSMISSION SERVICE T-100
40 DIRECT ASSIGNMENT T-Direct
41 TOTAL ACCOUNT 353
42
43
44 354 TOWERS & FIXTURES
45 TRANSMISSION SERVICE T-100
46 DIRECT ASSIGNMENT T-Direct
47 TOTAL ACCOUNT 354
48
49 355 POLES & FIXTURES
50 TRANSMISSION SERVICE T-100
51 DIRECT ASSIGNMENT T-Direct
52 TOTAL ACCOUNT 355
53
54 356 OVERHEAD CONDUCTORS & DEVICES
55 TRANSMISSION SERVICE T-100
56 DIRECT ASSIGNMENT T-Direct
57 TOTAL ACCOUNT 356
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 10 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
58 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
59
60 359 ROADS & TRAILS
61 TRANSMISSION SERVICE T-100 374,346 374,346
62 DIRECT ASSIGNMENT T-Direct
63 TOTAL ACCOUNT 359 374,346
64 TOTAL TRANSMISSION PLANT 1,300,089,883
65
66
67 DISTRIBUTION PLANT
68 360 LAND & LAND RIGHTS
69 DISTRIBUTION FUNCTION D360 9,701,731
70 LESS CIAC CIAC (430,355)
71 TOTAL ACCOUNT 360 9,271,376
72
73 361 STRUCTURES & IMPROVEMENTS
74 DISTRIBUTION FUNCTION D361 66,884,107
75 LESS CIAC CIAC (7,447,616)
76 TOTAL ACCOUNT 361 59,436,491
77
78 362 STATION EQUIPMENT
79 DISTRIBUTION FUNCTION D362 363,519,096
80 LESS CIAC CIAC (34,892,876)
81 TOTAL ACCOUNT 362 328,626,219
82
83 363 STORAGE BATTERY EQUIPMENT
84 TOTAL BATTERY STORAGE EQUIPMEN PI-S 167,669,778 167,669,778
85
86
87 364 POLES, TOWERS & FIXTURES D364 308,137,437
88 365 OVERHEAD CONDUCTORS & DEVICES D365 153,461,377
89 366 UNDERGROUND CONDUIT D366 53,988,992
90 367 UNDERGROUND CONDUCTORS & DEVI D367 333,844,506
91 368 LINE TRANSFORMERS D368 704,503,661
92 369 SERVICES SERVICE 66,979,720
93 370 METERS METER 112,739,963
94 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS 4,326,265
95 373 STREET LIGHTING SYSTEMS STLIGHT 6,061,607
96
97 TOTAL DISTRIBUTION PLANT 2,309,047,394
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 11 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
58 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
59
60 359 ROADS & TRAILS
61 TRANSMISSION SERVICE T-100
62 DIRECT ASSIGNMENT T-Direct
63 TOTAL ACCOUNT 359
64 TOTAL TRANSMISSION PLANT
65
66
67 DISTRIBUTION PLANT
68 360 LAND & LAND RIGHTS
69 DISTRIBUTION FUNCTION D360
70 LESS CIAC CIAC
71 TOTAL ACCOUNT 360
72
73 361 STRUCTURES & IMPROVEMENTS
74 DISTRIBUTION FUNCTION D361
75 LESS CIAC CIAC
76 TOTAL ACCOUNT 361
77
78 362 STATION EQUIPMENT
79 DISTRIBUTION FUNCTION D362
80 LESS CIAC CIAC
81 TOTAL ACCOUNT 362
82
83 363 STORAGE BATTERY EQUIPMENT
84 TOTAL BATTERY STORAGE EQUIPMEN PI-S
85
86
87 364 POLES, TOWERS & FIXTURES D364
88 365 OVERHEAD CONDUCTORS & DEVICES D365
89 366 UNDERGROUND CONDUIT D366
90 367 UNDERGROUND CONDUCTORS & DEVI D367
91 368 LINE TRANSFORMERS D368
92 369 SERVICES SERVICE
93 370 METERS METER
94 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
95 373 STREET LIGHTING SYSTEMS STLIGHT
96
97 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
9,701,676 55
(430,355)
62,888,583 3,995,524
(7,447,616)
347,904,235 15,614,861
(34,892,876)
192,956,701 95,632,049 2,148,004
92,154,627 45,673,126 1,417,325
25,677,526 12,726,142 6,542,372
202,788,361 100,504,758 21,986,065
115,525,520 57,256,069 32,016,611 334,113,916
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 12 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
58 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
59
60 359 ROADS & TRAILS
61 TRANSMISSION SERVICE T-100
62 DIRECT ASSIGNMENT T-Direct
63 TOTAL ACCOUNT 359
64 TOTAL TRANSMISSION PLANT
65
66
67 DISTRIBUTION PLANT
68 360 LAND & LAND RIGHTS
69 DISTRIBUTION FUNCTION D360
70 LESS CIAC CIAC
71 TOTAL ACCOUNT 360
72
73 361 STRUCTURES & IMPROVEMENTS
74 DISTRIBUTION FUNCTION D361
75 LESS CIAC CIAC
76 TOTAL ACCOUNT 361
77
78 362 STATION EQUIPMENT
79 DISTRIBUTION FUNCTION D362
80 LESS CIAC CIAC
81 TOTAL ACCOUNT 362
82
83 363 STORAGE BATTERY EQUIPMENT
84 TOTAL BATTERY STORAGE EQUIPMEN PI-S
85
86
87 364 POLES, TOWERS & FIXTURES D364
88 365 OVERHEAD CONDUCTORS & DEVICES D365
89 366 UNDERGROUND CONDUIT D366
90 367 UNDERGROUND CONDUCTORS & DEVI D367
91 368 LINE TRANSFORMERS D368
92 369 SERVICES SERVICE
93 370 METERS METER
94 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
95 373 STREET LIGHTING SYSTEMS STLIGHT
96
97 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
11,634,473 5,766,208
9,505,326 4,710,973
6,046,314 2,996,638
5,726,960 2,838,362
165,591,546
66,979,720
112,739,963
4,326,265
6,061,607
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 13 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
58 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
59
60 359 ROADS & TRAILS
61 TRANSMISSION SERVICE T-100
62 DIRECT ASSIGNMENT T-Direct
63 TOTAL ACCOUNT 359
64 TOTAL TRANSMISSION PLANT
65
66
67 DISTRIBUTION PLANT
68 360 LAND & LAND RIGHTS
69 DISTRIBUTION FUNCTION D360
70 LESS CIAC CIAC
71 TOTAL ACCOUNT 360
72
73 361 STRUCTURES & IMPROVEMENTS
74 DISTRIBUTION FUNCTION D361
75 LESS CIAC CIAC
76 TOTAL ACCOUNT 361
77
78 362 STATION EQUIPMENT
79 DISTRIBUTION FUNCTION D362
80 LESS CIAC CIAC
81 TOTAL ACCOUNT 362
82
83 363 STORAGE BATTERY EQUIPMENT
84 TOTAL BATTERY STORAGE EQUIPMEN PI-S
85
86
87 364 POLES, TOWERS & FIXTURES D364
88 365 OVERHEAD CONDUCTORS & DEVICES D365
89 366 UNDERGROUND CONDUIT D366
90 367 UNDERGROUND CONDUCTORS & DEVI D367
91 368 LINE TRANSFORMERS D368
92 369 SERVICES SERVICE
93 370 METERS METER
94 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
95 373 STREET LIGHTING SYSTEMS STLIGHT
96
97 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 14 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
58 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
59
60 359 ROADS & TRAILS
61 TRANSMISSION SERVICE T-100
62 DIRECT ASSIGNMENT T-Direct
63 TOTAL ACCOUNT 359
64 TOTAL TRANSMISSION PLANT
65
66
67 DISTRIBUTION PLANT
68 360 LAND & LAND RIGHTS
69 DISTRIBUTION FUNCTION D360
70 LESS CIAC CIAC
71 TOTAL ACCOUNT 360
72
73 361 STRUCTURES & IMPROVEMENTS
74 DISTRIBUTION FUNCTION D361
75 LESS CIAC CIAC
76 TOTAL ACCOUNT 361
77
78 362 STATION EQUIPMENT
79 DISTRIBUTION FUNCTION D362
80 LESS CIAC CIAC
81 TOTAL ACCOUNT 362
82
83 363 STORAGE BATTERY EQUIPMENT
84 TOTAL BATTERY STORAGE EQUIPMEN PI-S
85
86
87 364 POLES, TOWERS & FIXTURES D364
88 365 OVERHEAD CONDUCTORS & DEVICES D365
89 366 UNDERGROUND CONDUIT D366
90 367 UNDERGROUND CONDUCTORS & DEVI D367
91 368 LINE TRANSFORMERS D368
92 369 SERVICES SERVICE
93 370 METERS METER
94 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
95 373 STREET LIGHTING SYSTEMS STLIGHT
96
97 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 15 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
98 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
99
100 GENERAL PLANT
101 389 LAND & LAND RIGHTS P-PTD 20,030,220 6,883,307 648,654 4,663,259 274
102 390 STRUCTURES & IMPROVEMENTS P-PTD 169,795,289 58,349,486 5,498,610 39,530,244 2,320
103 391 OFFICE FURNITURE & EQUIPMENT P-PTD 39,636,634 13,620,974 1,283,583 9,227,852 542
104 392 TRANSPORTATION EQUIPMENT P-PTD 114,700,297 39,416,308 3,714,427 26,703,513 1,567
105 393 STORES EQUIPMENT P-PTD 5,238,705 1,800,260 169,649 1,219,629 72
106 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD 14,711,683 5,055,612 476,420 3,425,045 201
107 395 LABORATORY EQUIPMENT P-PTD 14,265,521 4,902,290 461,971 3,321,173 195
108 396 POWER OPERATED EQUIPMENT P-PTD 26,388,468 9,068,294 854,558 6,143,531 361
109 397 COMMUNICATIONS EQUIPMENT P-PTD 79,075,745 27,174,070 2,560,770 18,409,719 1,080
110 398 MISCELLANEOUS EQUIPMENT P-PTD 10,910,380 3,749,309 353,319 2,540,059 149
111
112 TOTAL GENERAL PLANT 494,752,941
113
114 TOTAL ELECTRIC PLANT IN SERVICE 6,136,751,718 2,123,568,725 200,116,177 1,438,662,020 84,425
115
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 16 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
98 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
99
100 GENERAL PLANT
101 389 LAND & LAND RIGHTS P-PTD
102 390 STRUCTURES & IMPROVEMENTS P-PTD
103 391 OFFICE FURNITURE & EQUIPMENT P-PTD
104 392 TRANSPORTATION EQUIPMENT P-PTD
105 393 STORES EQUIPMENT P-PTD
106 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
107 395 LABORATORY EQUIPMENT P-PTD
108 396 POWER OPERATED EQUIPMENT P-PTD
109 397 COMMUNICATIONS EQUIPMENT P-PTD
110 398 MISCELLANEOUS EQUIPMENT P-PTD
111
112 TOTAL GENERAL PLANT
113
114 TOTAL ELECTRIC PLANT IN SERVICE
115
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
1,508,350 70,344 1,842,245 913,043 115,123 414,400 205,382 114,846 1,198,495
12,786,212 596,306 15,616,631 7,739,821 975,893 3,512,849 1,741,017 973,547 10,159,590
2,984,785 139,200 3,645,512 1,806,767 227,810 820,032 406,419 227,263 2,371,632
8,637,356 402,817 10,549,363 5,228,413 659,236 2,373,004 1,176,094 657,652 6,863,017
394,494 18,398 481,821 238,797 30,109 108,382 53,716 30,037 313,454
1,107,844 51,666 1,353,082 670,606 84,555 304,366 150,848 84,352 880,264
1,074,246 50,099 1,312,047 650,269 81,991 295,136 146,273 81,794 853,568
1,987,149 92,674 2,427,034 1,202,872 151,667 545,944 270,577 151,302 1,578,937
5,954,696 277,707 7,272,856 3,604,530 454,485 1,635,977 810,813 453,393 4,731,445
821,592 38,316 1,003,464 497,331 62,707 225,722 111,871 62,556 652,815
465,340,871 21,701,923 (42,770,847) 568,351,006 281,682,735 35,516,616 127,846,492 63,362,516 35,431,232 369,747,673
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 17 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
98 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
99
100 GENERAL PLANT
101 389 LAND & LAND RIGHTS P-PTD
102 390 STRUCTURES & IMPROVEMENTS P-PTD
103 391 OFFICE FURNITURE & EQUIPMENT P-PTD
104 392 TRANSPORTATION EQUIPMENT P-PTD
105 393 STORES EQUIPMENT P-PTD
106 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
107 395 LABORATORY EQUIPMENT P-PTD
108 396 POWER OPERATED EQUIPMENT P-PTD
109 397 COMMUNICATIONS EQUIPMENT P-PTD
110 398 MISCELLANEOUS EQUIPMENT P-PTD
111
112 TOTAL GENERAL PLANT
113
114 TOTAL ELECTRIC PLANT IN SERVICE
115
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
593,991 118,062 58,513 240,262 404,408 21,744 15,519
5,035,235 1,000,806 496,014 2,036,690 3,428,147 184,319 131,551
1,175,414 233,626 115,788 475,440 800,259 43,027 30,709
3,401,407 676,066 335,068 1,375,827 2,315,786 124,511 88,866
155,352 30,878 15,304 62,838 105,769 5,687 4,059
436,271 86,714 42,976 176,466 297,027 15,970 11,398
423,040 84,084 41,673 171,115 288,019 15,486 11,052
782,543 155,539 77,087 316,529 532,780 28,646 20,445
2,344,971 466,088 231,000 948,511 1,596,530 85,839 61,265
323,544 64,308 31,872 130,870 220,279 11,844 8,453
183,252,136 36,423,303 18,051,900 74,123,210 124,763,852 6,708,087 4,787,668
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 18 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
98 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
99
100 GENERAL PLANT
101 389 LAND & LAND RIGHTS P-PTD
102 390 STRUCTURES & IMPROVEMENTS P-PTD
103 391 OFFICE FURNITURE & EQUIPMENT P-PTD
104 392 TRANSPORTATION EQUIPMENT P-PTD
105 393 STORES EQUIPMENT P-PTD
106 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
107 395 LABORATORY EQUIPMENT P-PTD
108 396 POWER OPERATED EQUIPMENT P-PTD
109 397 COMMUNICATIONS EQUIPMENT P-PTD
110 398 MISCELLANEOUS EQUIPMENT P-PTD
111
112 TOTAL GENERAL PLANT
113
114 TOTAL ELECTRIC PLANT IN SERVICE
115
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 19 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
98 * * * TABLE 1 - ELECTRIC PLANT IN SERVICE * * *
99
100 GENERAL PLANT
101 389 LAND & LAND RIGHTS P-PTD
102 390 STRUCTURES & IMPROVEMENTS P-PTD
103 391 OFFICE FURNITURE & EQUIPMENT P-PTD
104 392 TRANSPORTATION EQUIPMENT P-PTD
105 393 STORES EQUIPMENT P-PTD
106 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
107 395 LABORATORY EQUIPMENT P-PTD
108 396 POWER OPERATED EQUIPMENT P-PTD
109 397 COMMUNICATIONS EQUIPMENT P-PTD
110 398 MISCELLANEOUS EQUIPMENT P-PTD
111
112 TOTAL GENERAL PLANT
113
114 TOTAL ELECTRIC PLANT IN SERVICE
115
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 20 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
116 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIATION * *
117
118 PRODUCTION PLANT
119 310-316 STEAM PRODUCTION PI-S 144,967,130 144,967,130
120 330-336 HYDRAULIC PRODUCTION PI-H 489,515,669 489,515,669
121 340-346 OTHER PRODUCTION (BASELOAD) PI-S 92,073,267 92,073,267
122 340-346 OTHER PRODUCTION (PEAKERS) PI-O 65,021,376 65,021,376
123 TOTAL PRODUCTION PLANT 791,577,442
124
125 TRANSMISSION PLANT
126 350 LAND & LAND RIGHTS T-350 9,785,205 9,785,205
127 352 STRUCTURES & IMPROVEMENTS T-352 32,854,058 32,854,058
128 353 STATION EQUIPMENT T-353 118,232,894 118,213,134 19,760
129 354 TOWERS & FIXTURES T-354 77,166,051 77,166,051
130 355 POLES & FIXTURES T-355 77,284,679 77,284,679
131 356 OVERHEAD CONDUCTORS & DEVICES T-356 86,639,325 86,638,930 395
132 359 ROADS & TRAILS T-359 285,269 285,269
133 TOTAL TRANSMISSION PLANT 402,247,480
134
135 DISTRIBUTION PLANT
136 360 LAND & LAND RIGHTS D360N 231,204
137 361 STRUCTURES & IMPROVEMENTS D361N 15,985,978
138 362 STATION EQUIPMENT D362N 69,206,444
139 363 STORAGE BATTERY EQUIPMENT PI-S 3,403,730 3,403,730
140 364 POLES, TOWERS & FIXTURES D364 133,426,728
141 365 OVERHEAD CONDUCTORS & DEVICES D365 53,361,193
142 366 UNDERGROUND CONDUIT D366 18,584,970
143 367 UNDERGROUND CONDUCTORS & DEVI D367 103,959,562
144 368 LINE TRANSFORMERS D368 188,773,843
145 369 SERVICES SERVICE 43,720,575
146 370 METERS METER 36,077,317
147 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS 1,103,966
148 373 STREET LIGHTING SYSTEMS STLIGHT 31,698
149 TOTAL DISTRIBUTION PLANT 667,867,210
150
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 21 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
116 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
117
118 PRODUCTION PLANT
119 310-316 STEAM PRODUCTION PI-S
120 330-336 HYDRAULIC PRODUCTION PI-H
121 340-346 OTHER PRODUCTION (BASELOAD) PI-S
122 340-346 OTHER PRODUCTION (PEAKERS) PI-O
123 TOTAL PRODUCTION PLANT
124
125 TRANSMISSION PLANT
126 350 LAND & LAND RIGHTS T-350
127 352 STRUCTURES & IMPROVEMENTS T-352
128 353 STATION EQUIPMENT T-353
129 354 TOWERS & FIXTURES T-354
130 355 POLES & FIXTURES T-355
131 356 OVERHEAD CONDUCTORS & DEVICES T-356
132 359 ROADS & TRAILS T-359
133 TOTAL TRANSMISSION PLANT
134
135 DISTRIBUTION PLANT
136 360 LAND & LAND RIGHTS D360N
137 361 STRUCTURES & IMPROVEMENTS D361N
138 362 STATION EQUIPMENT D362N
139 363 STORAGE BATTERY EQUIPMENT PI-S
140 364 POLES, TOWERS & FIXTURES D364
141 365 OVERHEAD CONDUCTORS & DEVICES D365
142 366 UNDERGROUND CONDUIT D366
143 367 UNDERGROUND CONDUCTORS & DEVI D367
144 368 LINE TRANSFORMERS D368
145 369 SERVICES SERVICE
146 370 METERS METER
147 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
148 373 STREET LIGHTING SYSTEMS STLIGHT
149 TOTAL DISTRIBUTION PLANT
150
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
231,203 1
15,835,296 150,682
68,442,087 764,358
83,552,267 41,409,676 930,108
32,043,769 15,881,341 492,829
8,839,136 4,380,800 2,252,122
63,148,528 31,297,297 6,846,486
30,955,405 15,341,933 8,578,946 89,526,813
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 22 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
116 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
117
118 PRODUCTION PLANT
119 310-316 STEAM PRODUCTION PI-S
120 330-336 HYDRAULIC PRODUCTION PI-H
121 340-346 OTHER PRODUCTION (BASELOAD) PI-S
122 340-346 OTHER PRODUCTION (PEAKERS) PI-O
123 TOTAL PRODUCTION PLANT
124
125 TRANSMISSION PLANT
126 350 LAND & LAND RIGHTS T-350
127 352 STRUCTURES & IMPROVEMENTS T-352
128 353 STATION EQUIPMENT T-353
129 354 TOWERS & FIXTURES T-354
130 355 POLES & FIXTURES T-355
131 356 OVERHEAD CONDUCTORS & DEVICES T-356
132 359 ROADS & TRAILS T-359
133 TOTAL TRANSMISSION PLANT
134
135 DISTRIBUTION PLANT
136 360 LAND & LAND RIGHTS D360N
137 361 STRUCTURES & IMPROVEMENTS D361N
138 362 STATION EQUIPMENT D362N
139 363 STORAGE BATTERY EQUIPMENT PI-S
140 364 POLES, TOWERS & FIXTURES D364
141 365 OVERHEAD CONDUCTORS & DEVICES D365
142 366 UNDERGROUND CONDUIT D366
143 367 UNDERGROUND CONDUCTORS & DEVI D367
144 368 LINE TRANSFORMERS D368
145 369 SERVICES SERVICE
146 370 METERS METER
147 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
148 373 STREET LIGHTING SYSTEMS STLIGHT
149 TOTAL DISTRIBUTION PLANT
150
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
5,037,848 2,496,828
3,305,167 1,638,087
2,081,361 1,031,552
1,783,382 883,869
44,370,745
43,720,575
36,077,317
1,103,966
31,698
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 23 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
116 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
117
118 PRODUCTION PLANT
119 310-316 STEAM PRODUCTION PI-S
120 330-336 HYDRAULIC PRODUCTION PI-H
121 340-346 OTHER PRODUCTION (BASELOAD) PI-S
122 340-346 OTHER PRODUCTION (PEAKERS) PI-O
123 TOTAL PRODUCTION PLANT
124
125 TRANSMISSION PLANT
126 350 LAND & LAND RIGHTS T-350
127 352 STRUCTURES & IMPROVEMENTS T-352
128 353 STATION EQUIPMENT T-353
129 354 TOWERS & FIXTURES T-354
130 355 POLES & FIXTURES T-355
131 356 OVERHEAD CONDUCTORS & DEVICES T-356
132 359 ROADS & TRAILS T-359
133 TOTAL TRANSMISSION PLANT
134
135 DISTRIBUTION PLANT
136 360 LAND & LAND RIGHTS D360N
137 361 STRUCTURES & IMPROVEMENTS D361N
138 362 STATION EQUIPMENT D362N
139 363 STORAGE BATTERY EQUIPMENT PI-S
140 364 POLES, TOWERS & FIXTURES D364
141 365 OVERHEAD CONDUCTORS & DEVICES D365
142 366 UNDERGROUND CONDUIT D366
143 367 UNDERGROUND CONDUCTORS & DEVI D367
144 368 LINE TRANSFORMERS D368
145 369 SERVICES SERVICE
146 370 METERS METER
147 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
148 373 STREET LIGHTING SYSTEMS STLIGHT
149 TOTAL DISTRIBUTION PLANT
150
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 24 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
116 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
117
118 PRODUCTION PLANT
119 310-316 STEAM PRODUCTION PI-S
120 330-336 HYDRAULIC PRODUCTION PI-H
121 340-346 OTHER PRODUCTION (BASELOAD) PI-S
122 340-346 OTHER PRODUCTION (PEAKERS) PI-O
123 TOTAL PRODUCTION PLANT
124
125 TRANSMISSION PLANT
126 350 LAND & LAND RIGHTS T-350
127 352 STRUCTURES & IMPROVEMENTS T-352
128 353 STATION EQUIPMENT T-353
129 354 TOWERS & FIXTURES T-354
130 355 POLES & FIXTURES T-355
131 356 OVERHEAD CONDUCTORS & DEVICES T-356
132 359 ROADS & TRAILS T-359
133 TOTAL TRANSMISSION PLANT
134
135 DISTRIBUTION PLANT
136 360 LAND & LAND RIGHTS D360N
137 361 STRUCTURES & IMPROVEMENTS D361N
138 362 STATION EQUIPMENT D362N
139 363 STORAGE BATTERY EQUIPMENT PI-S
140 364 POLES, TOWERS & FIXTURES D364
141 365 OVERHEAD CONDUCTORS & DEVICES D365
142 366 UNDERGROUND CONDUIT D366
143 367 UNDERGROUND CONDUCTORS & DEVI D367
144 368 LINE TRANSFORMERS D368
145 369 SERVICES SERVICE
146 370 METERS METER
147 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
148 373 STREET LIGHTING SYSTEMS STLIGHT
149 TOTAL DISTRIBUTION PLANT
150
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 25 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
151 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIATION * *
152
153 GENERAL PLANT
154 389 LAND & LAND RIGHTS P-PTD
155 390 STRUCTURES & IMPROVEMENTS P-PTD 34,477,345 11,848,004 1,116,506 8,026,712 471
156 391 OFFICE FURNITURE & EQUIPMENT P-PTD 17,941,991 6,165,695 581,029 4,177,096 245
157 392 TRANSPORTATION EQUIPMENT P-PTD 22,933,175 7,880,896 742,662 5,339,100 313
158 393 STORES EQUIPMENT P-PTD 1,404,733 482,731 45,491 327,038 19
159 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD 4,808,200 1,652,319 155,708 1,119,403 66
160 395 LABORATORY EQUIPMENT P-PTD 6,562,478 2,255,170 212,518 1,527,818 90
161 396 POWER OPERATED EQUIPMENT P-PTD 5,184,149 1,781,513 167,882 1,206,928 71
162 397 COMMUNICATIONS EQUIPMENT P-PTD 31,998,730 10,996,238 1,036,239 7,449,663 437
163 398 MISCELLANEOUS EQUIPMENT P-PTD 4,205,307 1,445,137 136,184 979,043 57
164 TOTAL GENERAL PLANT 129,516,109
165
166 MORTIZATION OF DISALLOWED COSTS P101P 3,158,453 1,085,390 102,283 735,323 43
167
168 TOTAL ACCUM PROVISION DEPRECIATION 1,994,366,693 775,552,890 69,317,877 433,115,447 21,968
169
170 MORTIZATION OF OTHER UTILITY PLANT
171 302/FRANCHISES AND CONSENTS P101P 18,012,048 6,189,770 583,298 4,193,406 246
172 303/MISCELLANEOUS INTANGIBLE PLA PI-H 22,131,338 22,131,338
173
174 TOTAL AM0RT OF OTHER UTILITY PLANT 40,143,386 28,321,108 583,298 4,193,406 246
175
176 TOTAL ACCUM PROVISION FOR DEPR
177 & AMORTIZATION OF OTHER UTILITY PLANT 2,034,510,078 803,873,997 69,901,175 437,308,854 22,214
178
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 26 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
151 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
152
153 GENERAL PLANT
154 389 LAND & LAND RIGHTS P-PTD
155 390 STRUCTURES & IMPROVEMENTS P-PTD
156 391 OFFICE FURNITURE & EQUIPMENT P-PTD
157 392 TRANSPORTATION EQUIPMENT P-PTD
158 393 STORES EQUIPMENT P-PTD
159 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
160 395 LABORATORY EQUIPMENT P-PTD
161 396 POWER OPERATED EQUIPMENT P-PTD
162 397 COMMUNICATIONS EQUIPMENT P-PTD
163 398 MISCELLANEOUS EQUIPMENT P-PTD
164 TOTAL GENERAL PLANT
165
166 MORTIZATION OF DISALLOWED COSTS P101P
167
168 TOTAL ACCUM PROVISION DEPRECIATION
169
170 MORTIZATION OF OTHER UTILITY PLANT
171 302/FRANCHISES AND CONSENTS P101P
172 303/MISCELLANEOUS INTANGIBLE PLA PI-H
173
174 TOTAL AM0RT OF OTHER UTILITY PLANT
175
176 TOTAL ACCUM PROVISION FOR DEPR
177 & AMORTIZATION OF OTHER UTILITY PLANT
178
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
2,596,271 121,081 3,170,995 1,571,589 198,157 713,293 353,518 197,681 2,062,929
1,351,098 63,011 1,650,184 817,854 103,121 371,197 183,970 102,873 1,073,547
1,726,953 80,539 2,109,240 1,045,369 131,808 474,458 235,148 131,491 1,372,191
105,782 4,933 129,198 64,032 8,074 29,062 14,404 8,054 84,051
362,075 16,886 442,226 219,173 27,635 99,476 49,301 27,569 287,695
494,179 23,047 603,573 299,139 37,718 135,769 67,289 37,627 392,662
390,386 18,206 476,803 236,310 29,796 107,253 53,156 29,724 310,190
2,409,623 112,377 2,943,028 1,458,606 183,912 662,013 328,103 183,470 1,914,623
316,675 14,769 386,776 191,692 24,170 87,002 43,120 24,112 251,622
237,843 11,092 290,493 143,973 18,153 65,344 32,386 18,109 188,984
94,499,470 1,380,982 199,786,215 99,016,852 11,284,088 33,700,274 16,702,329 9,339,656 97,465,309
1,356,374 63,257 1,656,627 821,048 103,524 372,646 184,689 103,275 1,077,739
1,356,374 63,257 1,656,627 821,048 103,524 372,646 184,689 103,275 1,077,739
95,855,844 1,444,239 201,442,843 99,837,900 11,387,611 34,072,920 16,887,017 9,442,930 98,543,048
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 27 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
151 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
152
153 GENERAL PLANT
154 389 LAND & LAND RIGHTS P-PTD
155 390 STRUCTURES & IMPROVEMENTS P-PTD
156 391 OFFICE FURNITURE & EQUIPMENT P-PTD
157 392 TRANSPORTATION EQUIPMENT P-PTD
158 393 STORES EQUIPMENT P-PTD
159 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
160 395 LABORATORY EQUIPMENT P-PTD
161 396 POWER OPERATED EQUIPMENT P-PTD
162 397 COMMUNICATIONS EQUIPMENT P-PTD
163 398 MISCELLANEOUS EQUIPMENT P-PTD
164 TOTAL GENERAL PLANT
165
166 MORTIZATION OF DISALLOWED COSTS P101P
167
168 TOTAL ACCUM PROVISION DEPRECIATION
169
170 MORTIZATION OF OTHER UTILITY PLANT
171 302/FRANCHISES AND CONSENTS P101P
172 303/MISCELLANEOUS INTANGIBLE PLA PI-H
173
174 TOTAL AM0RT OF OTHER UTILITY PLANT
175
176 TOTAL ACCUM PROVISION FOR DEPR
177 & AMORTIZATION OF OTHER UTILITY PLANT
178
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
1,022,417 203,216 100,717 413,555 696,094 37,426 26,712
532,065 105,754 52,413 215,214 362,247 19,477 13,901
680,077 135,173 66,993 275,083 463,018 24,895 17,768
41,657 8,280 4,104 16,850 28,361 1,525 1,088
142,586 28,340 14,046 57,674 97,077 5,219 3,725
194,609 38,681 19,171 78,717 132,496 7,124 5,084
153,735 30,556 15,144 62,184 104,667 5,628 4,016
948,914 188,607 93,476 383,824 646,051 34,736 24,791
124,707 24,787 12,285 50,443 84,905 4,565 3,258
93,663 18,617 9,227 37,886 63,769 3,429 2,447
48,305,175 12,989,768 6,437,911 45,312,003 38,756,001 175,721 1,206,758
534,143 106,166 52,618 216,054 363,661 19,553 13,955
534,143 106,166 52,618 216,054 363,661 19,553 13,955
48,839,317 13,095,935 6,490,529 45,528,057 39,119,662 195,273 1,220,713
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 28 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
151 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
152
153 GENERAL PLANT
154 389 LAND & LAND RIGHTS P-PTD
155 390 STRUCTURES & IMPROVEMENTS P-PTD
156 391 OFFICE FURNITURE & EQUIPMENT P-PTD
157 392 TRANSPORTATION EQUIPMENT P-PTD
158 393 STORES EQUIPMENT P-PTD
159 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
160 395 LABORATORY EQUIPMENT P-PTD
161 396 POWER OPERATED EQUIPMENT P-PTD
162 397 COMMUNICATIONS EQUIPMENT P-PTD
163 398 MISCELLANEOUS EQUIPMENT P-PTD
164 TOTAL GENERAL PLANT
165
166 MORTIZATION OF DISALLOWED COSTS P101P
167
168 TOTAL ACCUM PROVISION DEPRECIATION
169
170 MORTIZATION OF OTHER UTILITY PLANT
171 302/FRANCHISES AND CONSENTS P101P
172 303/MISCELLANEOUS INTANGIBLE PLA PI-H
173
174 TOTAL AM0RT OF OTHER UTILITY PLANT
175
176 TOTAL ACCUM PROVISION FOR DEPR
177 & AMORTIZATION OF OTHER UTILITY PLANT
178
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 29 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
151 * * * TABLE 2 - ACCUMULATED PROVISION FOR DEPRECIAT
152
153 GENERAL PLANT
154 389 LAND & LAND RIGHTS P-PTD
155 390 STRUCTURES & IMPROVEMENTS P-PTD
156 391 OFFICE FURNITURE & EQUIPMENT P-PTD
157 392 TRANSPORTATION EQUIPMENT P-PTD
158 393 STORES EQUIPMENT P-PTD
159 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
160 395 LABORATORY EQUIPMENT P-PTD
161 396 POWER OPERATED EQUIPMENT P-PTD
162 397 COMMUNICATIONS EQUIPMENT P-PTD
163 398 MISCELLANEOUS EQUIPMENT P-PTD
164 TOTAL GENERAL PLANT
165
166 MORTIZATION OF DISALLOWED COSTS P101P
167
168 TOTAL ACCUM PROVISION DEPRECIATION
169
170 MORTIZATION OF OTHER UTILITY PLANT
171 302/FRANCHISES AND CONSENTS P101P
172 303/MISCELLANEOUS INTANGIBLE PLA PI-H
173
174 TOTAL AM0RT OF OTHER UTILITY PLANT
175
176 TOTAL ACCUM PROVISION FOR DEPR
177 & AMORTIZATION OF OTHER UTILITY PLANT
178
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 30 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
179 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
180
181 NET ELECTRIC PLANT IN SERVICE 4,102,241,639 1,319,694,727 130,215,002 1,001,353,167 62,211
182 LESS:
183 252 CUSTOMER ADVANCES FOR CONSTRUCTION
184 POWER SUPPL PI-SHO
185 OTHER CUSTADV 7,387,459
186 TOTAL CUST ADV FOR CONSTRUCTION 7,387,459
187
188 CCUMULATED DEFERRED INCOME TAXES
189 DIT - CUST ADVANCE RELATED CUSTADV (1,793,446)
190 DIT - OTHER P111P (17,318,189) (6,010,954) (566,447) (4,072,263) (239)
191 281 CCELERATED AMORTIZATION P111P
192 282 OTHER PROPERT P111P 378,580,157 131,401,024 12,382,679 89,020,742 5,224
193 283 OTHER P111P 5,992,853 2,080,054 196,015 1,409,182 83
194 TOTAL ACCUMULATED DEFERRED INCOME TAXE 365,461,375 127,470,124 12,012,248 86,357,660 5,068
195
196 NET ELECTRIC PLANT IN SERVICE 3,729,392,805 1,192,224,603 118,202,754 914,995,506 57,144
197 DD:
198 WORKING CAPITAL
199 151 FUEL INVENTOR KWH-S 23,609,967 23,609,967
200 154 PLANT MATERIALS & SUPPLIES
201 PRODUCTION - GENERAL PI-SHO 15,478,739 14,145,707 1,333,032
202 TRANSMISSION - GENERAL T-PLT 14,093,970 14,093,143 827
203 DISTRIBUTION - GENERAL D3601 52,809,487
204 OTHER-UNCLASSIFIED P110P 4,097,928 1,408,237 132,706 954,043 56
205 TOTAL ACCOUNT 154 86,480,124
206 165 PREPAID ITEMS
207 AD VALOREM TAXES LABOR
208 OTHER PROD-RELATED PP LABOR
209 INSURANCE LABOR
210 PENSION EXPENSE LABOR
211 PREPAID RETIREE BENEFITS LABOR
212 MISC PREPAYMENTS LABOR
213 TOTAL ACCOUNT 165 LABOR
214 WORKING CASH ALLOWANCE O&M-T 0 0 0 0 0 0
215
216 TOTAL WORKING CAPITAL 110,090,091 15,553,944 1,465,738 23,609,967 15,047,187 883
217
218 NET ELECTRIC PLANT IN SERVICE 3,839,482,895 1,207,778,547 119,668,492 23,609,967 930,042,693 58,027
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 31 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
179 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
180
181 NET ELECTRIC PLANT IN SERVICE
182 LESS:
183 252 CUSTOMER ADVANCES FOR CONSTRUCTION
184 POWER SUPPL PI-SHO
185 OTHER CUSTADV
186 TOTAL CUST ADV FOR CONSTRUCTION
187
188 CCUMULATED DEFERRED INCOME TAXES
189 DIT - CUST ADVANCE RELATED CUSTADV
190 DIT - OTHER P111P
191 281 CCELERATED AMORTIZATION P111P
192 282 OTHER PROPERT P111P
193 283 OTHER P111P
194 TOTAL ACCUMULATED DEFERRED INCOME TAXE
195
196 NET ELECTRIC PLANT IN SERVICE
197 DD:
198 WORKING CAPITAL
199 151 FUEL INVENTOR KWH-S
200 154 PLANT MATERIALS & SUPPLIES
201 PRODUCTION - GENERAL PI-SHO
202 TRANSMISSION - GENERAL T-PLT
203 DISTRIBUTION - GENERAL D3601
204 OTHER-UNCLASSIFIED P110P
205 TOTAL ACCOUNT 154
206 165 PREPAID ITEMS
207 AD VALOREM TAXES LABOR
208 OTHER PROD-RELATED PP LABOR
209 INSURANCE LABOR
210 PENSION EXPENSE LABOR
211 PREPAID RETIREE BENEFITS LABOR
212 MISC PREPAYMENTS LABOR
213 TOTAL ACCOUNT 165 LABOR
214 WORKING CASH ALLOWANCE O&M-T
215
216 TOTAL WORKING CAPITAL
217
218 NET ELECTRIC PLANT IN SERVICE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
369,485,027 20,257,685 (42,770,847) 366,908,163 181,844,835 24,129,005 93,773,572 46,475,498 25,988,301 271,204,625
3,181,235 1,576,665 128,427 63,650 395,224
3,181,235 1,576,665 128,427 63,650 395,224
(772,305) (382,765) (31,178) (15,452) (95,948)
(1,188,578) (16,532) (1,608,769) (797,329) (100,533) (361,881) (179,353) (100,291) (1,046,604)
25,982,622 361,384 35,168,113 17,429,810 2,197,678 7,910,815 3,920,711 2,192,394 22,879,044
411,300 5,721 556,705 275,911 34,789 125,227 62,064 34,705 362,171
25,205,345 350,573 33,343,743 16,525,627 2,131,934 7,642,983 3,787,970 2,126,808 22,098,663
344,279,682 19,907,111 (42,770,847) 330,383,185 163,742,544 21,997,071 86,002,162 42,623,878 23,861,493 248,710,738
10,166,936 474,152 12,417,539 6,154,307 775,980 2,793,237 1,384,367 774,114 8,078,381
308,589 14,392 376,900 186,797 23,553 84,781 42,019 23,496 245,197
0 0 0 0 0 0 0 0 0
10,475,525 488,543 12,794,439 6,341,104 799,533 2,878,018 1,426,386 797,611 8,323,578
354,755,208 20,395,655 (42,770,847) 343,177,624 170,083,647 22,796,604 88,880,179 44,050,264 24,659,103 257,034,316
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 32 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
179 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
180
181 NET ELECTRIC PLANT IN SERVICE
182 LESS:
183 252 CUSTOMER ADVANCES FOR CONSTRUCTION
184 POWER SUPPL PI-SHO
185 OTHER CUSTADV
186 TOTAL CUST ADV FOR CONSTRUCTION
187
188 CCUMULATED DEFERRED INCOME TAXES
189 DIT - CUST ADVANCE RELATED CUSTADV
190 DIT - OTHER P111P
191 281 CCELERATED AMORTIZATION P111P
192 282 OTHER PROPERT P111P
193 283 OTHER P111P
194 TOTAL ACCUMULATED DEFERRED INCOME TAXE
195
196 NET ELECTRIC PLANT IN SERVICE
197 DD:
198 WORKING CAPITAL
199 151 FUEL INVENTOR KWH-S
200 154 PLANT MATERIALS & SUPPLIES
201 PRODUCTION - GENERAL PI-SHO
202 TRANSMISSION - GENERAL T-PLT
203 DISTRIBUTION - GENERAL D3601
204 OTHER-UNCLASSIFIED P110P
205 TOTAL ACCOUNT 154
206 165 PREPAID ITEMS
207 AD VALOREM TAXES LABOR
208 OTHER PROD-RELATED PP LABOR
209 INSURANCE LABOR
210 PENSION EXPENSE LABOR
211 PREPAID RETIREE BENEFITS LABOR
212 MISC PREPAYMENTS LABOR
213 TOTAL ACCOUNT 165 LABOR
214 WORKING CASH ALLOWANCE O&M-T
215
216 TOTAL WORKING CAPITAL
217
218 NET ELECTRIC PLANT IN SERVICE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
134,412,819 23,327,369 11,561,371 28,595,152 85,644,190 6,512,814 3,566,955
195,879 536,323 265,809 1,032,307 706 10,184 1,051
195,879 536,323 265,809 1,032,307 706 10,184 1,051
(47,553) (130,202) (64,530) (250,612) (171) (2,472) (255)
(518,712) (103,099) (51,098) (209,812) (353,155) (18,988) (13,552)
11,339,175 2,253,781 1,117,006 4,586,555 7,720,069 415,079 296,249
179,497 35,677 17,682 72,604 122,207 6,571 4,690
10,952,407 2,056,156 1,019,060 4,198,735 7,488,950 400,190 287,131
123,264,532 20,734,890 10,276,502 23,364,110 78,154,534 6,102,439 3,278,773
4,003,759 795,790 394,404 1,619,471 2,725,886 146,561 104,603
121,523 24,154 11,971 49,155 82,737 4,448 3,175
0 0 0 0 0 0 0
4,125,282 819,944 406,376 1,668,625 2,808,623 151,009 107,778
127,389,815 21,554,833 10,682,878 25,032,735 80,963,156 6,253,449 3,386,550
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 33 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
179 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
180
181 NET ELECTRIC PLANT IN SERVICE
182 LESS:
183 252 CUSTOMER ADVANCES FOR CONSTRUCTION
184 POWER SUPPL PI-SHO
185 OTHER CUSTADV
186 TOTAL CUST ADV FOR CONSTRUCTION
187
188 CCUMULATED DEFERRED INCOME TAXES
189 DIT - CUST ADVANCE RELATED CUSTADV
190 DIT - OTHER P111P
191 281 CCELERATED AMORTIZATION P111P
192 282 OTHER PROPERT P111P
193 283 OTHER P111P
194 TOTAL ACCUMULATED DEFERRED INCOME TAXE
195
196 NET ELECTRIC PLANT IN SERVICE
197 DD:
198 WORKING CAPITAL
199 151 FUEL INVENTOR KWH-S
200 154 PLANT MATERIALS & SUPPLIES
201 PRODUCTION - GENERAL PI-SHO
202 TRANSMISSION - GENERAL T-PLT
203 DISTRIBUTION - GENERAL D3601
204 OTHER-UNCLASSIFIED P110P
205 TOTAL ACCOUNT 154
206 165 PREPAID ITEMS
207 AD VALOREM TAXES LABOR
208 OTHER PROD-RELATED PP LABOR
209 INSURANCE LABOR
210 PENSION EXPENSE LABOR
211 PREPAID RETIREE BENEFITS LABOR
212 MISC PREPAYMENTS LABOR
213 TOTAL ACCOUNT 165 LABOR
214 WORKING CASH ALLOWANCE O&M-T
215
216 TOTAL WORKING CAPITAL
217
218 NET ELECTRIC PLANT IN SERVICE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
0 0 0 0
0 0 0 0
0 0 0 0
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 34 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
179 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
180
181 NET ELECTRIC PLANT IN SERVICE
182 LESS:
183 252 CUSTOMER ADVANCES FOR CONSTRUCTION
184 POWER SUPPL PI-SHO
185 OTHER CUSTADV
186 TOTAL CUST ADV FOR CONSTRUCTION
187
188 CCUMULATED DEFERRED INCOME TAXES
189 DIT - CUST ADVANCE RELATED CUSTADV
190 DIT - OTHER P111P
191 281 CCELERATED AMORTIZATION P111P
192 282 OTHER PROPERT P111P
193 283 OTHER P111P
194 TOTAL ACCUMULATED DEFERRED INCOME TAXE
195
196 NET ELECTRIC PLANT IN SERVICE
197 DD:
198 WORKING CAPITAL
199 151 FUEL INVENTOR KWH-S
200 154 PLANT MATERIALS & SUPPLIES
201 PRODUCTION - GENERAL PI-SHO
202 TRANSMISSION - GENERAL T-PLT
203 DISTRIBUTION - GENERAL D3601
204 OTHER-UNCLASSIFIED P110P
205 TOTAL ACCOUNT 154
206 165 PREPAID ITEMS
207 AD VALOREM TAXES LABOR
208 OTHER PROD-RELATED PP LABOR
209 INSURANCE LABOR
210 PENSION EXPENSE LABOR
211 PREPAID RETIREE BENEFITS LABOR
212 MISC PREPAYMENTS LABOR
213 TOTAL ACCOUNT 165 LABOR
214 WORKING CASH ALLOWANCE O&M-T
215
216 TOTAL WORKING CAPITAL
217
218 NET ELECTRIC PLANT IN SERVICE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
0
0
0
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 35 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
219 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
220
221 NET ELECTRIC PLANT IN SERVICE 3,839,482,895 1,207,778,547 119,668,492 23,609,967 930,042,693 58,027
222 DD:
223 105 PLANT HELD FOR FUTURE USE
224 HYDRAULIC PRODUCTION PI-H 0 0
225 TRANS LAND & LAND RIGHTS T-350 2,640,221 2,640,221
226 TRANS STRUCTURES & IMPROVEMENT T-352
227 TRANS STATION EQUIPMENT T-353
228 DIST LAND & LAND RIGHTS D360 5,316,603
229 DIST STRUCTURES & IMPROVEMENTS D361
230 DIST STATIONS EQUIPMENT D362
231 GEN LAND & LAND RIGHTS P-PTD
232 GEN STRUCTURES & IMPROVEMENTS P-PTD
233 COMMUNICATIONS EQUIPMENT P-PTD
234 TOTAL PLANT HELD FOR FUTURE USE 7,956,825 0 2,640,221
235
236 ELECTRIC PLANT ACQUISITION ADJUSTMENT T-100 628,247 628,247
237
238 DEFERRED PROGRAMS
239 182 / CONSERVATION PROGRAMS
240 IDAHO DEFERRED CONSERVATION PI-H
241 OREGON DEFERRED CONSERVATION PI-H
242 OTHER DEFERRED CONSERVATION PI-H
243 TOTAL CONSERVATION
244 182 / MISC. OTHER REGULATORY ASSETS
245 CUB FUND INTEREST (OPUC 15-399) NONE
246 M. FALLS BOND REFINANCING PI-H 70,000 70,000
247 SFAS 87 CAPITALIZED PENSION - OPUC NONE
248 CLOUD COMPUTING - (IPUC Order 3470 P101P 1,006,327 345,820 32,589 234,284 14
249 WILDFIRE MITIGATION (IPUC Order 3507 P-PTD 13,056,171 4,486,702 422,808 3,039,623 178
250 SIEMENS LTP RATE BASE (IPUC Order 3 PI-OS 12,207,705 8,565,092 3,642,613
251 SIEMENS LTP DEFERRED RATE BASE (I PI-OS 8,181,006 5,739,905 2,441,101
252 SIEMENS LTP RATE BASE (OPUC ORDE NONE
253 SIEMENS LTP DEFERRED RATE BASE (NONE
254 TOTAL OTHER REG ASSETS 34,521,209
255 186 / MISC. OTHER DEFERRED PROGRAMS T-PLT
256 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OP NONE
257 RECONNECT FEES - (OPUC ADV 16-09) NONE
258 TOTAL DEFERRED PROGRAMS 34,521,209 19,207,519 6,539,110 3,273,907 192
259
260 DEVELOPMENT OF SUBSIDIARY RATE BASE
261 123 INVESTMENT IN IERCO KWH-S 14,887,547 14,887,547
262 186 PREPAID COAL ROYALTIES KWH-S 571,281 571,281
263 233 NOTES PAYABLE TO SUBSIDIAR KWH-S 14,521,817 14,521,817
264 TOTAL SUBSIDIARY RATE BASE 29,980,646 29,980,646
265
266 TOTAL COMBINED RATE BASE 3,912,569,823 1,226,986,067 126,207,603 53,590,613 936,585,068 58,219 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 36 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
219 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
220
221 NET ELECTRIC PLANT IN SERVICE
222 DD:
223 105 PLANT HELD FOR FUTURE USE
224 HYDRAULIC PRODUCTION PI-H
225 TRANS LAND & LAND RIGHTS T-350
226 TRANS STRUCTURES & IMPROVEMENT T-352
227 TRANS STATION EQUIPMENT T-353
228 DIST LAND & LAND RIGHTS D360
229 DIST STRUCTURES & IMPROVEMENTS D361
230 DIST STATIONS EQUIPMENT D362
231 GEN LAND & LAND RIGHTS P-PTD
232 GEN STRUCTURES & IMPROVEMENTS P-PTD
233 COMMUNICATIONS EQUIPMENT P-PTD
234 TOTAL PLANT HELD FOR FUTURE USE
235
236 ELECTRIC PLANT ACQUISITION ADJUSTMENT T-100
237
238 DEFERRED PROGRAMS
239 182 / CONSERVATION PROGRAMS
240 IDAHO DEFERRED CONSERVATION PI-H
241 OREGON DEFERRED CONSERVATION PI-H
242 OTHER DEFERRED CONSERVATION PI-H
243 TOTAL CONSERVATION
244 182 / MISC. OTHER REGULATORY ASSETS
245 CUB FUND INTEREST (OPUC 15-399) NONE
246 M. FALLS BOND REFINANCING PI-H
247 SFAS 87 CAPITALIZED PENSION - OPUC NONE
248 CLOUD COMPUTING - (IPUC Order 3470 P101P
249 WILDFIRE MITIGATION (IPUC Order 3507 P-PTD
250 SIEMENS LTP RATE BASE (IPUC Order 3 PI-OS
251 SIEMENS LTP DEFERRED RATE BASE (I PI-OS
252 SIEMENS LTP RATE BASE (OPUC ORDE NONE
253 SIEMENS LTP DEFERRED RATE BASE (NONE
254 TOTAL OTHER REG ASSETS
255 186 / MISC. OTHER DEFERRED PROGRAMS T-PLT
256 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OP NONE
257 RECONNECT FEES - (OPUC ADV 16-09) NONE
258 TOTAL DEFERRED PROGRAMS
259
260 DEVELOPMENT OF SUBSIDIARY RATE BASE
261 123 INVESTMENT IN IERCO KWH-S
262 186 PREPAID COAL ROYALTIES KWH-S
263 233 NOTES PAYABLE TO SUBSIDIAR KWH-S
264 TOTAL SUBSIDIARY RATE BASE
265
266 TOTAL COMBINED RATE BASE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
354,755,208 20,395,655 (42,770,847) 343,177,624 170,083,647 22,796,604 88,880,179 44,050,264 24,659,103 257,034,316
5,316,573 30
5,316,573 30
75,780 3,534 92,555 45,872 5,784 20,820 10,319 5,770 60,213
983,178 45,852 1,200,819 595,143 75,040 270,116 133,873 74,860 781,207
1,058,958 49,386 1,293,374 641,014 80,824 290,935 144,192 80,629 841,420
361,130,739 20,445,071 (42,770,847) 344,470,998 170,724,661 22,877,428 89,171,115 44,194,456 24,739,733 257,875,737Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 37 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
219 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
220
221 NET ELECTRIC PLANT IN SERVICE
222 DD:
223 105 PLANT HELD FOR FUTURE USE
224 HYDRAULIC PRODUCTION PI-H
225 TRANS LAND & LAND RIGHTS T-350
226 TRANS STRUCTURES & IMPROVEMENT T-352
227 TRANS STATION EQUIPMENT T-353
228 DIST LAND & LAND RIGHTS D360
229 DIST STRUCTURES & IMPROVEMENTS D361
230 DIST STATIONS EQUIPMENT D362
231 GEN LAND & LAND RIGHTS P-PTD
232 GEN STRUCTURES & IMPROVEMENTS P-PTD
233 COMMUNICATIONS EQUIPMENT P-PTD
234 TOTAL PLANT HELD FOR FUTURE USE
235
236 ELECTRIC PLANT ACQUISITION ADJUSTMENT T-100
237
238 DEFERRED PROGRAMS
239 182 / CONSERVATION PROGRAMS
240 IDAHO DEFERRED CONSERVATION PI-H
241 OREGON DEFERRED CONSERVATION PI-H
242 OTHER DEFERRED CONSERVATION PI-H
243 TOTAL CONSERVATION
244 182 / MISC. OTHER REGULATORY ASSETS
245 CUB FUND INTEREST (OPUC 15-399) NONE
246 M. FALLS BOND REFINANCING PI-H
247 SFAS 87 CAPITALIZED PENSION - OPUC NONE
248 CLOUD COMPUTING - (IPUC Order 3470 P101P
249 WILDFIRE MITIGATION (IPUC Order 3507 P-PTD
250 SIEMENS LTP RATE BASE (IPUC Order 3 PI-OS
251 SIEMENS LTP DEFERRED RATE BASE (I PI-OS
252 SIEMENS LTP RATE BASE (OPUC ORDE NONE
253 SIEMENS LTP DEFERRED RATE BASE (NONE
254 TOTAL OTHER REG ASSETS
255 186 / MISC. OTHER DEFERRED PROGRAMS T-PLT
256 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OP NONE
257 RECONNECT FEES - (OPUC ADV 16-09) NONE
258 TOTAL DEFERRED PROGRAMS
259
260 DEVELOPMENT OF SUBSIDIARY RATE BASE
261 123 INVESTMENT IN IERCO KWH-S
262 186 PREPAID COAL ROYALTIES KWH-S
263 233 NOTES PAYABLE TO SUBSIDIAR KWH-S
264 TOTAL SUBSIDIARY RATE BASE
265
266 TOTAL COMBINED RATE BASE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
127,389,815 21,554,833 10,682,878 25,032,735 80,963,156 6,253,449 3,386,550
29,842 5,931 2,940 12,071 20,318 1,092 780
387,177 76,956 38,140 156,608 263,603 14,173 10,115
417,020 82,887 41,080 168,679 283,920 15,265 10,895
127,806,834 21,637,720 10,723,958 25,201,414 81,247,077 6,268,714 3,397,445 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 38 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
219 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
220
221 NET ELECTRIC PLANT IN SERVICE
222 DD:
223 105 PLANT HELD FOR FUTURE USE
224 HYDRAULIC PRODUCTION PI-H
225 TRANS LAND & LAND RIGHTS T-350
226 TRANS STRUCTURES & IMPROVEMENT T-352
227 TRANS STATION EQUIPMENT T-353
228 DIST LAND & LAND RIGHTS D360
229 DIST STRUCTURES & IMPROVEMENTS D361
230 DIST STATIONS EQUIPMENT D362
231 GEN LAND & LAND RIGHTS P-PTD
232 GEN STRUCTURES & IMPROVEMENTS P-PTD
233 COMMUNICATIONS EQUIPMENT P-PTD
234 TOTAL PLANT HELD FOR FUTURE USE
235
236 ELECTRIC PLANT ACQUISITION ADJUSTMENT T-100
237
238 DEFERRED PROGRAMS
239 182 / CONSERVATION PROGRAMS
240 IDAHO DEFERRED CONSERVATION PI-H
241 OREGON DEFERRED CONSERVATION PI-H
242 OTHER DEFERRED CONSERVATION PI-H
243 TOTAL CONSERVATION
244 182 / MISC. OTHER REGULATORY ASSETS
245 CUB FUND INTEREST (OPUC 15-399) NONE
246 M. FALLS BOND REFINANCING PI-H
247 SFAS 87 CAPITALIZED PENSION - OPUC NONE
248 CLOUD COMPUTING - (IPUC Order 3470 P101P
249 WILDFIRE MITIGATION (IPUC Order 3507 P-PTD
250 SIEMENS LTP RATE BASE (IPUC Order 3 PI-OS
251 SIEMENS LTP DEFERRED RATE BASE (I PI-OS
252 SIEMENS LTP RATE BASE (OPUC ORDE NONE
253 SIEMENS LTP DEFERRED RATE BASE (NONE
254 TOTAL OTHER REG ASSETS
255 186 / MISC. OTHER DEFERRED PROGRAMS T-PLT
256 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OP NONE
257 RECONNECT FEES - (OPUC ADV 16-09) NONE
258 TOTAL DEFERRED PROGRAMS
259
260 DEVELOPMENT OF SUBSIDIARY RATE BASE
261 123 INVESTMENT IN IERCO KWH-S
262 186 PREPAID COAL ROYALTIES KWH-S
263 233 NOTES PAYABLE TO SUBSIDIAR KWH-S
264 TOTAL SUBSIDIARY RATE BASE
265
266 TOTAL COMBINED RATE BASE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
0 0 0 0
0 0 0 0 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 39 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
219 * * * TABLE 3 - ADDITIONS & DELETIONS TO RATE BASE * *
220
221 NET ELECTRIC PLANT IN SERVICE
222 DD:
223 105 PLANT HELD FOR FUTURE USE
224 HYDRAULIC PRODUCTION PI-H
225 TRANS LAND & LAND RIGHTS T-350
226 TRANS STRUCTURES & IMPROVEMENT T-352
227 TRANS STATION EQUIPMENT T-353
228 DIST LAND & LAND RIGHTS D360
229 DIST STRUCTURES & IMPROVEMENTS D361
230 DIST STATIONS EQUIPMENT D362
231 GEN LAND & LAND RIGHTS P-PTD
232 GEN STRUCTURES & IMPROVEMENTS P-PTD
233 COMMUNICATIONS EQUIPMENT P-PTD
234 TOTAL PLANT HELD FOR FUTURE USE
235
236 ELECTRIC PLANT ACQUISITION ADJUSTMENT T-100
237
238 DEFERRED PROGRAMS
239 182 / CONSERVATION PROGRAMS
240 IDAHO DEFERRED CONSERVATION PI-H
241 OREGON DEFERRED CONSERVATION PI-H
242 OTHER DEFERRED CONSERVATION PI-H
243 TOTAL CONSERVATION
244 182 / MISC. OTHER REGULATORY ASSETS
245 CUB FUND INTEREST (OPUC 15-399) NONE
246 M. FALLS BOND REFINANCING PI-H
247 SFAS 87 CAPITALIZED PENSION - OPUC NONE
248 CLOUD COMPUTING - (IPUC Order 3470 P101P
249 WILDFIRE MITIGATION (IPUC Order 3507 P-PTD
250 SIEMENS LTP RATE BASE (IPUC Order 3 PI-OS
251 SIEMENS LTP DEFERRED RATE BASE (I PI-OS
252 SIEMENS LTP RATE BASE (OPUC ORDE NONE
253 SIEMENS LTP DEFERRED RATE BASE (NONE
254 TOTAL OTHER REG ASSETS
255 186 / MISC. OTHER DEFERRED PROGRAMS T-PLT
256 254 / JIM BRIDGER PLANT END OF LIFE DEPR - OP NONE
257 RECONNECT FEES - (OPUC ADV 16-09) NONE
258 TOTAL DEFERRED PROGRAMS
259
260 DEVELOPMENT OF SUBSIDIARY RATE BASE
261 123 INVESTMENT IN IERCO KWH-S
262 186 PREPAID COAL ROYALTIES KWH-S
263 233 NOTES PAYABLE TO SUBSIDIAR KWH-S
264 TOTAL SUBSIDIARY RATE BASE
265
266 TOTAL COMBINED RATE BASE
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
0
0 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 40 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
267 * * * TABLE 4 - OPERATING REVENUES * *
268
269 OPERATING REVENUES
270 SALES OF ELECTRICIT
271 FIRM ENERGY SALES
272 440-448 RETAIL TAX-REV 1,116,166,332
273 442 CLEAN ENERGY YOUR WAY PPA REVE TAX-REV 173,368,953
274 447 FIRM SALES FOR RESALE TAX-REV 3,474,555
275 447 SYSTEM OPPORTUNITY SALES KWH-O 18,325,578 18,325,578
276 447 FINANCIAL LOSSES KWH-O 9,422,985 9,422,985
277 TOTAL SALES OF ELECTRICIT 1,320,758,403 27,748,563
278
279 OTHER OPERATING REVENUES
280 415 MERCHANDISING REVENUES M-REV 3,793,122 641
281 449 / OATT TARIFF REFUND
282 NETWORK NONE
283 POINT-TO-POINT NONE
284 TOTAL ACCOUNT 449
285
286
287 451 MISCELLANEOUS SERVICE REVENUES MISC-RE 6,150,427
288
289 454 RENTS FROM ELECTRIC PROPERT `
290 SUBSTATION EQUIPMENT T-353 3,084,356 3,083,841 515
291 TRANSFORMER RENTALS T-PLT 16,623 16,622 1
292 LINE RENTALS P-PTD
293 COGENERATION COGEN-E 1,808,672 1,808,672
294 DARK FIBER PROJECT D-FIBER
295 POLE ATTACHMENTS D364 1,506,578
296 FACILITIES CHARGES OTH-REV 9,859,316
297 OTHER RENTALS PI-H 1,028,271 1,028,271
298 MISCELLANEOUS P-PTD 80,584 27,692 2,610 18,761 1
299 TOTAL ACCOUNT 454 17,384,400
300
301 456 OTHER ELECTRIC REVENUES
302 TRANSMISSION NETWORK SERVICES- T-100 10,628,615 10,628,615
303 TRANSMISSION NETWORK SERVICES D3601 762,362
304 TRANSMISSION POINT-TO-POINT T-100 46,361,643 46,361,643
305 PHOTOVOLTAIC STATION SERVICE D3601
306 ENERGY EFFICIENCY RIDER NONE
307 STAND-BY SERVICE D3601 759,997
308 SIERRA PACIFIC USAGE CHARGE PI-H 49,471 49,471
309 ANTELOPE T-PLT
310 MISCELLANEOUS P-PTD 1,590 547 52 370 0
311 TOTAL ACCOUNT 456 58,563,677 49,471 56,990,258
312
313 TOTAL OTHER OPERATING REVENUES 85,891,627 1,105,981 2,661 1,809,313 60,109,852 518
314
315 TOTAL OPERATING REVENUES 1,406,650,030 1,105,981 2,661 29,557,875 60,109,852 518 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 41 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
267 * * * TABLE 4 - OPERATING REVENUES * *
268
269 OPERATING REVENUES
270 SALES OF ELECTRICIT
271 FIRM ENERGY SALES
272 440-448 RETAIL TAX-REV
273 442 CLEAN ENERGY YOUR WAY PPA REVE TAX-REV
274 447 FIRM SALES FOR RESALE TAX-REV
275 447 SYSTEM OPPORTUNITY SALES KWH-O
276 447 FINANCIAL LOSSES KWH-O
277 TOTAL SALES OF ELECTRICIT
278
279 OTHER OPERATING REVENUES
280 415 MERCHANDISING REVENUES M-REV
281 449 / OATT TARIFF REFUND
282 NETWORK NONE
283 POINT-TO-POINT NONE
284 TOTAL ACCOUNT 449
285
286
287 451 MISCELLANEOUS SERVICE REVENUES MISC-RE
288
289 454 RENTS FROM ELECTRIC PROPERT
290 SUBSTATION EQUIPMENT T-353
291 TRANSFORMER RENTALS T-PLT
292 LINE RENTALS P-PTD
293 COGENERATION COGEN-E
294 DARK FIBER PROJECT D-FIBER
295 POLE ATTACHMENTS D364
296 FACILITIES CHARGES OTH-REV
297 OTHER RENTALS PI-H
298 MISCELLANEOUS P-PTD
299 TOTAL ACCOUNT 454
300
301 456 OTHER ELECTRIC REVENUES
302 TRANSMISSION NETWORK SERVICES- T-100
303 TRANSMISSION NETWORK SERVICES D3601
304 TRANSMISSION POINT-TO-POINT T-100
305 PHOTOVOLTAIC STATION SERVICE D3601
306 ENERGY EFFICIENCY RIDER NONE
307 STAND-BY SERVICE D3601
308 SIERRA PACIFIC USAGE CHARGE PI-H
309 ANTELOPE T-PLT
310 MISCELLANEOUS P-PTD
311 TOTAL ACCOUNT 456
312
313 TOTAL OTHER OPERATING REVENUES
314
315 TOTAL OPERATING REVENUES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
1,193,973 591,750 74,612 268,576 133,110 74,433 776,753
943,424 467,574 10,502
6,068 283 7,412 3,673 463 1,667 826 462 4,822
146,771 6,845 179,261 88,844 11,202 40,323 19,985 11,175 116,620
146,315 6,824 178,704 88,568 11,167 40,198 19,923 11,141 116,258
120 6 146 72 9 33 16 9 95
293,086 13,669 357,965 177,412 22,369 80,522 39,908 22,316 232,878
299,274 13,957 2,502,919 1,240,482 107,956 350,797 173,860 97,220 1,014,549
299,274 13,957 2,502,919 1,240,482 107,956 350,797 173,860 97,220 1,014,549Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 42 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
267 * * * TABLE 4 - OPERATING REVENUES * *
268
269 OPERATING REVENUES
270 SALES OF ELECTRICIT
271 FIRM ENERGY SALES
272 440-448 RETAIL TAX-REV
273 442 CLEAN ENERGY YOUR WAY PPA REVE TAX-REV
274 447 FIRM SALES FOR RESALE TAX-REV
275 447 SYSTEM OPPORTUNITY SALES KWH-O
276 447 FINANCIAL LOSSES KWH-O
277 TOTAL SALES OF ELECTRICIT
278
279 OTHER OPERATING REVENUES
280 415 MERCHANDISING REVENUES M-REV
281 449 / OATT TARIFF REFUND
282 NETWORK NONE
283 POINT-TO-POINT NONE
284 TOTAL ACCOUNT 449
285
286
287 451 MISCELLANEOUS SERVICE REVENUES MISC-RE
288
289 454 RENTS FROM ELECTRIC PROPERT
290 SUBSTATION EQUIPMENT T-353
291 TRANSFORMER RENTALS T-PLT
292 LINE RENTALS P-PTD
293 COGENERATION COGEN-E
294 DARK FIBER PROJECT D-FIBER
295 POLE ATTACHMENTS D364
296 FACILITIES CHARGES OTH-REV
297 OTHER RENTALS PI-H
298 MISCELLANEOUS P-PTD
299 TOTAL ACCOUNT 454
300
301 456 OTHER ELECTRIC REVENUES
302 TRANSMISSION NETWORK SERVICES- T-100
303 TRANSMISSION NETWORK SERVICES D3601
304 TRANSMISSION POINT-TO-POINT T-100
305 PHOTOVOLTAIC STATION SERVICE D3601
306 ENERGY EFFICIENCY RIDER NONE
307 STAND-BY SERVICE D3601
308 SIERRA PACIFIC USAGE CHARGE PI-H
309 ANTELOPE T-PLT
310 MISCELLANEOUS P-PTD
311 TOTAL ACCOUNT 456
312
313 TOTAL OTHER OPERATING REVENUES
314
315 TOTAL OPERATING REVENUES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
384,970 76,517 37,923 155,716 14,092 10,058
56,884 28,193
2,390 475 235 967 1,627 87 62
57,799 11,488 5,694 23,379 39,351 2,116 1,510
57,619 11,452 5,676 23,306 39,229 2,109 1,505
47 9 5 19 32 2 1
115,418 22,941 11,370 46,685 78,580 4,225 3,015
502,825 156,826 77,725 203,386 80,239 18,406 13,137
502,825 156,826 77,725 203,386 80,239 18,406 13,137 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 43 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
267 * * * TABLE 4 - OPERATING REVENUES * *
268
269 OPERATING REVENUES
270 SALES OF ELECTRICIT
271 FIRM ENERGY SALES
272 440-448 RETAIL TAX-REV
273 442 CLEAN ENERGY YOUR WAY PPA REVE TAX-REV
274 447 FIRM SALES FOR RESALE TAX-REV
275 447 SYSTEM OPPORTUNITY SALES KWH-O
276 447 FINANCIAL LOSSES KWH-O
277 TOTAL SALES OF ELECTRICIT
278
279 OTHER OPERATING REVENUES
280 415 MERCHANDISING REVENUES M-REV
281 449 / OATT TARIFF REFUND
282 NETWORK NONE
283 POINT-TO-POINT NONE
284 TOTAL ACCOUNT 449
285
286
287 451 MISCELLANEOUS SERVICE REVENUES MISC-RE
288
289 454 RENTS FROM ELECTRIC PROPERT
290 SUBSTATION EQUIPMENT T-353
291 TRANSFORMER RENTALS T-PLT
292 LINE RENTALS P-PTD
293 COGENERATION COGEN-E
294 DARK FIBER PROJECT D-FIBER
295 POLE ATTACHMENTS D364
296 FACILITIES CHARGES OTH-REV
297 OTHER RENTALS PI-H
298 MISCELLANEOUS P-PTD
299 TOTAL ACCOUNT 454
300
301 456 OTHER ELECTRIC REVENUES
302 TRANSMISSION NETWORK SERVICES- T-100
303 TRANSMISSION NETWORK SERVICES D3601
304 TRANSMISSION POINT-TO-POINT T-100
305 PHOTOVOLTAIC STATION SERVICE D3601
306 ENERGY EFFICIENCY RIDER NONE
307 STAND-BY SERVICE D3601
308 SIERRA PACIFIC USAGE CHARGE PI-H
309 ANTELOPE T-PLT
310 MISCELLANEOUS P-PTD
311 TOTAL ACCOUNT 456
312
313 TOTAL OTHER OPERATING REVENUES
314
315 TOTAL OPERATING REVENUES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 44 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
267 * * * TABLE 4 - OPERATING REVENUES * *
268
269 OPERATING REVENUES
270 SALES OF ELECTRICIT
271 FIRM ENERGY SALES
272 440-448 RETAIL TAX-REV
273 442 CLEAN ENERGY YOUR WAY PPA REVE TAX-REV
274 447 FIRM SALES FOR RESALE TAX-REV
275 447 SYSTEM OPPORTUNITY SALES KWH-O
276 447 FINANCIAL LOSSES KWH-O
277 TOTAL SALES OF ELECTRICIT
278
279 OTHER OPERATING REVENUES
280 415 MERCHANDISING REVENUES M-REV
281 449 / OATT TARIFF REFUND
282 NETWORK NONE
283 POINT-TO-POINT NONE
284 TOTAL ACCOUNT 449
285
286
287 451 MISCELLANEOUS SERVICE REVENUES MISC-RE
288
289 454 RENTS FROM ELECTRIC PROPERT
290 SUBSTATION EQUIPMENT T-353
291 TRANSFORMER RENTALS T-PLT
292 LINE RENTALS P-PTD
293 COGENERATION COGEN-E
294 DARK FIBER PROJECT D-FIBER
295 POLE ATTACHMENTS D364
296 FACILITIES CHARGES OTH-REV
297 OTHER RENTALS PI-H
298 MISCELLANEOUS P-PTD
299 TOTAL ACCOUNT 454
300
301 456 OTHER ELECTRIC REVENUES
302 TRANSMISSION NETWORK SERVICES- T-100
303 TRANSMISSION NETWORK SERVICES D3601
304 TRANSMISSION POINT-TO-POINT T-100
305 PHOTOVOLTAIC STATION SERVICE D3601
306 ENERGY EFFICIENCY RIDER NONE
307 STAND-BY SERVICE D3601
308 SIERRA PACIFIC USAGE CHARGE PI-H
309 ANTELOPE T-PLT
310 MISCELLANEOUS P-PTD
311 TOTAL ACCOUNT 456
312
313 TOTAL OTHER OPERATING REVENUES
314
315 TOTAL OPERATING REVENUES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
1,116,166,332
173,368,953
3,474,555
1,293,009,840
6,150,427
9,859,316
6,150,427 9,859,316
6,150,427 9,859,316 1,293,009,840 Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 45 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
316 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
317 Base-load Peak
318 STEAM POWER GENERATION
319 OPERATION
320 500-OP SUPERVISION & ENGINEERING PI-S (73,374) (73,374)
321 501-OP FUEL KWH-S 62,619,523 62,619,523
322
323 502-OP STEAM EXPENSES
324 LABOR PI-S 1,542,164 1,542,164
325 OTHER KWH-S (1,094,811) (1,094,811)
326 TOTAL ACCOUNT 502 447,353
327 505-OP ELECTRIC EXPENSES
328 LABOR PI-S 600,571 600,571
329 OTHER KWH-S (544,984) (544,984)
330 TOTAL ACCOUNT 505 55,587
331 506-OP MISCELLANEOUS EXPENSES PI-S 407,703 407,703
332 507-OP RENTS PI-S 10,895 10,895
333 TOTAL STEAM OPERATION EXPENSES 63,467,686
334
335 MAINTENANCE
336 510-MT SUPERVISION & ENGINEERING PI-S (240,497) (240,497)
337 511-MT STRUCTURES PI-S 120,601 120,601
338 512-MT BOILER PLANT
339 LABOR PI-S 3,821,200 3,821,200
340 OTHER KWH-S (3,392,111) (3,392,111)
341 TOTAL ACCOUNT 512 429,089
342 513-MT ELECTRIC PLANT
343 LABOR PI-S 1,460,523 1,460,523
344 OTHER KWH-S (1,346,052) (1,346,052)
345 TOTAL ACCOUNT 513 114,471
346 514-MT MISCELLANEOUS STEAM PLANT PI-S 455,440 455,440
347 TOTAL STEAM MAINTENANCE EXPENSES 879,105
348
349 TOTAL STEAM GENERATION EXPENSES 64,346,791
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 46 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
316 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
317
318 STEAM POWER GENERATION
319 OPERATION
320 500-OP SUPERVISION & ENGINEERING PI-S
321 501-OP FUEL KWH-S
322
323 502-OP STEAM EXPENSES
324 LABOR PI-S
325 OTHER KWH-S
326 TOTAL ACCOUNT 502
327 505-OP ELECTRIC EXPENSES
328 LABOR PI-S
329 OTHER KWH-S
330 TOTAL ACCOUNT 505
331 506-OP MISCELLANEOUS EXPENSES PI-S
332 507-OP RENTS PI-S
333 TOTAL STEAM OPERATION EXPENSES
334
335 MAINTENANCE
336 510-MT SUPERVISION & ENGINEERING PI-S
337 511-MT STRUCTURES PI-S
338 512-MT BOILER PLANT
339 LABOR PI-S
340 OTHER KWH-S
341 TOTAL ACCOUNT 512
342 513-MT ELECTRIC PLANT
343 LABOR PI-S
344 OTHER KWH-S
345 TOTAL ACCOUNT 513
346 514-MT MISCELLANEOUS STEAM PLANT PI-S
347 TOTAL STEAM MAINTENANCE EXPENSES
348
349 TOTAL STEAM GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 47 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
316 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
317
318 STEAM POWER GENERATION
319 OPERATION
320 500-OP SUPERVISION & ENGINEERING PI-S
321 501-OP FUEL KWH-S
322
323 502-OP STEAM EXPENSES
324 LABOR PI-S
325 OTHER KWH-S
326 TOTAL ACCOUNT 502
327 505-OP ELECTRIC EXPENSES
328 LABOR PI-S
329 OTHER KWH-S
330 TOTAL ACCOUNT 505
331 506-OP MISCELLANEOUS EXPENSES PI-S
332 507-OP RENTS PI-S
333 TOTAL STEAM OPERATION EXPENSES
334
335 MAINTENANCE
336 510-MT SUPERVISION & ENGINEERING PI-S
337 511-MT STRUCTURES PI-S
338 512-MT BOILER PLANT
339 LABOR PI-S
340 OTHER KWH-S
341 TOTAL ACCOUNT 512
342 513-MT ELECTRIC PLANT
343 LABOR PI-S
344 OTHER KWH-S
345 TOTAL ACCOUNT 513
346 514-MT MISCELLANEOUS STEAM PLANT PI-S
347 TOTAL STEAM MAINTENANCE EXPENSES
348
349 TOTAL STEAM GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 48 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
316 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
317
318 STEAM POWER GENERATION
319 OPERATION
320 500-OP SUPERVISION & ENGINEERING PI-S
321 501-OP FUEL KWH-S
322
323 502-OP STEAM EXPENSES
324 LABOR PI-S
325 OTHER KWH-S
326 TOTAL ACCOUNT 502
327 505-OP ELECTRIC EXPENSES
328 LABOR PI-S
329 OTHER KWH-S
330 TOTAL ACCOUNT 505
331 506-OP MISCELLANEOUS EXPENSES PI-S
332 507-OP RENTS PI-S
333 TOTAL STEAM OPERATION EXPENSES
334
335 MAINTENANCE
336 510-MT SUPERVISION & ENGINEERING PI-S
337 511-MT STRUCTURES PI-S
338 512-MT BOILER PLANT
339 LABOR PI-S
340 OTHER KWH-S
341 TOTAL ACCOUNT 512
342 513-MT ELECTRIC PLANT
343 LABOR PI-S
344 OTHER KWH-S
345 TOTAL ACCOUNT 513
346 514-MT MISCELLANEOUS STEAM PLANT PI-S
347 TOTAL STEAM MAINTENANCE EXPENSES
348
349 TOTAL STEAM GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 49 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
316 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
317
318 STEAM POWER GENERATION
319 OPERATION
320 500-OP SUPERVISION & ENGINEERING PI-S
321 501-OP FUEL KWH-S
322
323 502-OP STEAM EXPENSES
324 LABOR PI-S
325 OTHER KWH-S
326 TOTAL ACCOUNT 502
327 505-OP ELECTRIC EXPENSES
328 LABOR PI-S
329 OTHER KWH-S
330 TOTAL ACCOUNT 505
331 506-OP MISCELLANEOUS EXPENSES PI-S
332 507-OP RENTS PI-S
333 TOTAL STEAM OPERATION EXPENSES
334
335 MAINTENANCE
336 510-MT SUPERVISION & ENGINEERING PI-S
337 511-MT STRUCTURES PI-S
338 512-MT BOILER PLANT
339 LABOR PI-S
340 OTHER KWH-S
341 TOTAL ACCOUNT 512
342 513-MT ELECTRIC PLANT
343 LABOR PI-S
344 OTHER KWH-S
345 TOTAL ACCOUNT 513
346 514-MT MISCELLANEOUS STEAM PLANT PI-S
347 TOTAL STEAM MAINTENANCE EXPENSES
348
349 TOTAL STEAM GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 50 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
350
351 HYDRAULIC POWER GENERATION
352 535-OP SUPERVISION & ENGINEERING L-535 6,210,878 6,210,878
353 536-OP WATER FOR POWER
354 WATER FOR POWER/WCLOUD SEED KWH-H 6,217,277 6,217,277
355 WATER LEASE KWH-H
356 TOTAL ACCOUNT 536 6,217,277
357
358 537-OP HYDRAULIC EXPENSES PI-H 19,366,472 19,366,472
359 538-OP ELECTRIC EXPENSES
360 LABOR PI-H 1,540,414 1,540,414
361 OTHER KWH-H 602,063 602,063
362 TOTAL ACCOUNT 538 2,142,477
363
364 539-OP MISCELLANEOUS EXPENSES PI-H 5,496,716 5,496,716
365 540-OP RENTS PI-H 291,025 291,025
366 TOTAL HYDRAULIC OPERATION EXPENSES 39,724,845
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 51 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
350
351 HYDRAULIC POWER GENERATION
352 535-OP SUPERVISION & ENGINEERING L-535
353 536-OP WATER FOR POWER
354 WATER FOR POWER/WCLOUD SEED KWH-H
355 WATER LEASE KWH-H
356 TOTAL ACCOUNT 536
357
358 537-OP HYDRAULIC EXPENSES PI-H
359 538-OP ELECTRIC EXPENSES
360 LABOR PI-H
361 OTHER KWH-H
362 TOTAL ACCOUNT 538
363
364 539-OP MISCELLANEOUS EXPENSES PI-H
365 540-OP RENTS PI-H
366 TOTAL HYDRAULIC OPERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 52 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
350
351 HYDRAULIC POWER GENERATION
352 535-OP SUPERVISION & ENGINEERING L-535
353 536-OP WATER FOR POWER
354 WATER FOR POWER/WCLOUD SEED KWH-H
355 WATER LEASE KWH-H
356 TOTAL ACCOUNT 536
357
358 537-OP HYDRAULIC EXPENSES PI-H
359 538-OP ELECTRIC EXPENSES
360 LABOR PI-H
361 OTHER KWH-H
362 TOTAL ACCOUNT 538
363
364 539-OP MISCELLANEOUS EXPENSES PI-H
365 540-OP RENTS PI-H
366 TOTAL HYDRAULIC OPERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 53 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
350
351 HYDRAULIC POWER GENERATION
352 535-OP SUPERVISION & ENGINEERING L-535
353 536-OP WATER FOR POWER
354 WATER FOR POWER/WCLOUD SEED KWH-H
355 WATER LEASE KWH-H
356 TOTAL ACCOUNT 536
357
358 537-OP HYDRAULIC EXPENSES PI-H
359 538-OP ELECTRIC EXPENSES
360 LABOR PI-H
361 OTHER KWH-H
362 TOTAL ACCOUNT 538
363
364 539-OP MISCELLANEOUS EXPENSES PI-H
365 540-OP RENTS PI-H
366 TOTAL HYDRAULIC OPERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 54 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
350
351 HYDRAULIC POWER GENERATION
352 535-OP SUPERVISION & ENGINEERING L-535
353 536-OP WATER FOR POWER
354 WATER FOR POWER/WCLOUD SEED KWH-H
355 WATER LEASE KWH-H
356 TOTAL ACCOUNT 536
357
358 537-OP HYDRAULIC EXPENSES PI-H
359 538-OP ELECTRIC EXPENSES
360 LABOR PI-H
361 OTHER KWH-H
362 TOTAL ACCOUNT 538
363
364 539-OP MISCELLANEOUS EXPENSES PI-H
365 540-OP RENTS PI-H
366 TOTAL HYDRAULIC OPERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 55 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
367 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
368
369 MAINTENANCE
370 541-MT SUPERVISION & ENGINEERING L-541 120,801 120,801
371 542-MT STRUCTURES PI-H 991,499 991,499
372 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H 487,743 487,743
373 544-MT ELECTRIC PLANT
374 LABOR PI-H 1,833,025 1,833,025
375 OTHER KWH-H 966,545 966,545
376 TOTAL ACCOUNT 544 2,799,570
377
378 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H 4,134,421 4,134,421
379
380 TOTAL HYDRAULIC MAINTENANCE EXPENSES 8,534,035
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 56 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
367 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
368
369 MAINTENANCE
370 541-MT SUPERVISION & ENGINEERING L-541
371 542-MT STRUCTURES PI-H
372 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
373 544-MT ELECTRIC PLANT
374 LABOR PI-H
375 OTHER KWH-H
376 TOTAL ACCOUNT 544
377
378 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
379
380 TOTAL HYDRAULIC MAINTENANCE EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 57 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
367 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
368
369 MAINTENANCE
370 541-MT SUPERVISION & ENGINEERING L-541
371 542-MT STRUCTURES PI-H
372 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
373 544-MT ELECTRIC PLANT
374 LABOR PI-H
375 OTHER KWH-H
376 TOTAL ACCOUNT 544
377
378 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
379
380 TOTAL HYDRAULIC MAINTENANCE EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 58 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
367 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
368
369 MAINTENANCE
370 541-MT SUPERVISION & ENGINEERING L-541
371 542-MT STRUCTURES PI-H
372 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
373 544-MT ELECTRIC PLANT
374 LABOR PI-H
375 OTHER KWH-H
376 TOTAL ACCOUNT 544
377
378 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
379
380 TOTAL HYDRAULIC MAINTENANCE EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 59 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
367 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
368
369 MAINTENANCE
370 541-MT SUPERVISION & ENGINEERING L-541
371 542-MT STRUCTURES PI-H
372 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
373 544-MT ELECTRIC PLANT
374 LABOR PI-H
375 OTHER KWH-H
376 TOTAL ACCOUNT 544
377
378 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
379
380 TOTAL HYDRAULIC MAINTENANCE EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 60 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
381
382 TOTAL HYDRAULIC GENERATION EXPENSES 48,258,881
383
384 OTHER POWER GENERATION
385 OPERATION
386 546-OP SUPERVISION & ENGINEERING L-546 685,537 480,982 204,555
387 547-OP FUEL
388 DIESEL FUEL KWH-O 10,034 10,034
389 OTHER KWH-O 114,351,541 114,351,541
390 TOTAL ACCOUNT 547 114,361,575
391
392 548-OP GENERATING EXPENSES
393 LABOR PI-OS 3,293,050 2,310,449 982,601
394 OTHER KWH-O 1,921,928 1,921,928
395 TOTAL ACCOUNT 548 5,214,978
396
397 549-OP MISCELLANEOUS EXPENSES PI-OS 72,854 51,116 21,739
398 550-OP RENTS PI-OS
399
400 TOTAL OTHER POWER OPER EXPENSES 120,334,945
401
402 MAINTENANCE
403 551-MT SUPERVISION & ENGINEERING L-551
404 552-MT STRUCTURES PI-OS 160,358 112,509 47,849
405 553-MT GENERATING & ELECTRIC PLANT
406 LABOR PI-OS 58,030 40,715 17,315
407 OTHER KWH-O 838,743 838,743
408 TOTAL ACCOUNT 553 896,774
409
410 554-MT MISCELLANEOUS EXPENSES PI-OS 3,249,153 2,279,650 969,503
411 TOTAL OTHER POWER MAINT EXPENSES 4,306,284
412
413 TOTAL OTHER POWER GEN EXPENSES 124,641,229
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 61 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
381
382 TOTAL HYDRAULIC GENERATION EXPENSES
383
384 OTHER POWER GENERATION
385 OPERATION
386 546-OP SUPERVISION & ENGINEERING L-546
387 547-OP FUEL
388 DIESEL FUEL KWH-O
389 OTHER KWH-O
390 TOTAL ACCOUNT 547
391
392 548-OP GENERATING EXPENSES
393 LABOR PI-OS
394 OTHER KWH-O
395 TOTAL ACCOUNT 548
396
397 549-OP MISCELLANEOUS EXPENSES PI-OS
398 550-OP RENTS PI-OS
399
400 TOTAL OTHER POWER OPER EXPENSES
401
402 MAINTENANCE
403 551-MT SUPERVISION & ENGINEERING L-551
404 552-MT STRUCTURES PI-OS
405 553-MT GENERATING & ELECTRIC PLANT
406 LABOR PI-OS
407 OTHER KWH-O
408 TOTAL ACCOUNT 553
409
410 554-MT MISCELLANEOUS EXPENSES PI-OS
411 TOTAL OTHER POWER MAINT EXPENSES
412
413 TOTAL OTHER POWER GEN EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 62 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
381
382 TOTAL HYDRAULIC GENERATION EXPENSES
383
384 OTHER POWER GENERATION
385 OPERATION
386 546-OP SUPERVISION & ENGINEERING L-546
387 547-OP FUEL
388 DIESEL FUEL KWH-O
389 OTHER KWH-O
390 TOTAL ACCOUNT 547
391
392 548-OP GENERATING EXPENSES
393 LABOR PI-OS
394 OTHER KWH-O
395 TOTAL ACCOUNT 548
396
397 549-OP MISCELLANEOUS EXPENSES PI-OS
398 550-OP RENTS PI-OS
399
400 TOTAL OTHER POWER OPER EXPENSES
401
402 MAINTENANCE
403 551-MT SUPERVISION & ENGINEERING L-551
404 552-MT STRUCTURES PI-OS
405 553-MT GENERATING & ELECTRIC PLANT
406 LABOR PI-OS
407 OTHER KWH-O
408 TOTAL ACCOUNT 553
409
410 554-MT MISCELLANEOUS EXPENSES PI-OS
411 TOTAL OTHER POWER MAINT EXPENSES
412
413 TOTAL OTHER POWER GEN EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 63 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
381
382 TOTAL HYDRAULIC GENERATION EXPENSES
383
384 OTHER POWER GENERATION
385 OPERATION
386 546-OP SUPERVISION & ENGINEERING L-546
387 547-OP FUEL
388 DIESEL FUEL KWH-O
389 OTHER KWH-O
390 TOTAL ACCOUNT 547
391
392 548-OP GENERATING EXPENSES
393 LABOR PI-OS
394 OTHER KWH-O
395 TOTAL ACCOUNT 548
396
397 549-OP MISCELLANEOUS EXPENSES PI-OS
398 550-OP RENTS PI-OS
399
400 TOTAL OTHER POWER OPER EXPENSES
401
402 MAINTENANCE
403 551-MT SUPERVISION & ENGINEERING L-551
404 552-MT STRUCTURES PI-OS
405 553-MT GENERATING & ELECTRIC PLANT
406 LABOR PI-OS
407 OTHER KWH-O
408 TOTAL ACCOUNT 553
409
410 554-MT MISCELLANEOUS EXPENSES PI-OS
411 TOTAL OTHER POWER MAINT EXPENSES
412
413 TOTAL OTHER POWER GEN EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 64 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
381
382 TOTAL HYDRAULIC GENERATION EXPENSES
383
384 OTHER POWER GENERATION
385 OPERATION
386 546-OP SUPERVISION & ENGINEERING L-546
387 547-OP FUEL
388 DIESEL FUEL KWH-O
389 OTHER KWH-O
390 TOTAL ACCOUNT 547
391
392 548-OP GENERATING EXPENSES
393 LABOR PI-OS
394 OTHER KWH-O
395 TOTAL ACCOUNT 548
396
397 549-OP MISCELLANEOUS EXPENSES PI-OS
398 550-OP RENTS PI-OS
399
400 TOTAL OTHER POWER OPER EXPENSES
401
402 MAINTENANCE
403 551-MT SUPERVISION & ENGINEERING L-551
404 552-MT STRUCTURES PI-OS
405 553-MT GENERATING & ELECTRIC PLANT
406 LABOR PI-OS
407 OTHER KWH-O
408 TOTAL ACCOUNT 553
409
410 554-MT MISCELLANEOUS EXPENSES PI-OS
411 TOTAL OTHER POWER MAINT EXPENSES
412
413 TOTAL OTHER POWER GEN EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 65 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
414 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
415
416 OTHER POWER SUPPLY EXPENSE
417 555.0 PURCHASED POWER
418 POWER EXPENSE PP-KWH 95,057,493 95,057,493
419 CLEAN ENERGY YOUR WAY PPA COS PP-KWH
420 TRANSMISSION LOSSES PP-KWH
421 DEMAND RESPONSE INCENTIVE PI-O 10,240,003 10,240,003
422 TOTAL 555.0/PURCHASED POWER 105,297,496
423
424 555.1 COGENERATION & SMALL POWER PRO PP-KWH 204,946,028 204,946,028
425 TOTAL COGEN & SMALL POWER PROD 204,946,028
426
427 TOTAL ACCOUNT 555 310,243,524
428
429 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
430 557 PCA/ EPC ACCOUNTS NONE
431 557 OTHER PI-SHO 6,743,211 6,162,485 580,727
432
433 TOTAL OTHER POWER SUPPLY EXPENSES 316,986,736
434
435 TOTAL PRODUCTION EXPENSES 554,233,636
436
437
438 TRANSMISSION EXPENSES
439
440 OPERATION
441 560-OP SUPERVISION & ENGINEERING L-560 3,446,215 3,445,898 318
442 561-OP LOAD DISPATCHING T-PLT 5,771,817 5,771,479 339
443 562-OP STATION EXPENSES T-353 2,994,513 2,994,013 500
444 563-OP OVERHEAD LINE EXPENSES T-354-356 1,156,414 1,156,412 2
445 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T 9,808,355 9,808,355
446 566-OP MISCELLANEOUS EXPENSES T-PLT 7 7 0
447 567-OP RENTS T-354-359 4,657,012 4,657,005 8
448
449 TOTAL TRANSMISSION OPERATION 27,834,335
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 66 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
414 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
415
416 OTHER POWER SUPPLY EXPENSE
417 555.0 PURCHASED POWER
418 POWER EXPENSE PP-KWH
419 CLEAN ENERGY YOUR WAY PPA COS PP-KWH
420 TRANSMISSION LOSSES PP-KWH
421 DEMAND RESPONSE INCENTIVE PI-O
422 TOTAL 555.0/PURCHASED POWER
423
424 555.1 COGENERATION & SMALL POWER PRO PP-KWH
425 TOTAL COGEN & SMALL POWER PROD
426
427 TOTAL ACCOUNT 555
428
429 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
430 557 PCA/ EPC ACCOUNTS NONE
431 557 OTHER PI-SHO
432
433 TOTAL OTHER POWER SUPPLY EXPENSES
434
435 TOTAL PRODUCTION EXPENSES
436
437
438 TRANSMISSION EXPENSES
439
440 OPERATION
441 560-OP SUPERVISION & ENGINEERING L-560
442 561-OP LOAD DISPATCHING T-PLT
443 562-OP STATION EXPENSES T-353
444 563-OP OVERHEAD LINE EXPENSES T-354-356
445 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
446 566-OP MISCELLANEOUS EXPENSES T-PLT
447 567-OP RENTS T-354-359
448
449 TOTAL TRANSMISSION OPERATION
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 67 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
414 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
415
416 OTHER POWER SUPPLY EXPENSE
417 555.0 PURCHASED POWER
418 POWER EXPENSE PP-KWH
419 CLEAN ENERGY YOUR WAY PPA COS PP-KWH
420 TRANSMISSION LOSSES PP-KWH
421 DEMAND RESPONSE INCENTIVE PI-O
422 TOTAL 555.0/PURCHASED POWER
423
424 555.1 COGENERATION & SMALL POWER PRO PP-KWH
425 TOTAL COGEN & SMALL POWER PROD
426
427 TOTAL ACCOUNT 555
428
429 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
430 557 PCA/ EPC ACCOUNTS NONE
431 557 OTHER PI-SHO
432
433 TOTAL OTHER POWER SUPPLY EXPENSES
434
435 TOTAL PRODUCTION EXPENSES
436
437
438 TRANSMISSION EXPENSES
439
440 OPERATION
441 560-OP SUPERVISION & ENGINEERING L-560
442 561-OP LOAD DISPATCHING T-PLT
443 562-OP STATION EXPENSES T-353
444 563-OP OVERHEAD LINE EXPENSES T-354-356
445 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
446 566-OP MISCELLANEOUS EXPENSES T-PLT
447 567-OP RENTS T-354-359
448
449 TOTAL TRANSMISSION OPERATION
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 68 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
414 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
415
416 OTHER POWER SUPPLY EXPENSE
417 555.0 PURCHASED POWER
418 POWER EXPENSE PP-KWH
419 CLEAN ENERGY YOUR WAY PPA COS PP-KWH
420 TRANSMISSION LOSSES PP-KWH
421 DEMAND RESPONSE INCENTIVE PI-O
422 TOTAL 555.0/PURCHASED POWER
423
424 555.1 COGENERATION & SMALL POWER PRO PP-KWH
425 TOTAL COGEN & SMALL POWER PROD
426
427 TOTAL ACCOUNT 555
428
429 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
430 557 PCA/ EPC ACCOUNTS NONE
431 557 OTHER PI-SHO
432
433 TOTAL OTHER POWER SUPPLY EXPENSES
434
435 TOTAL PRODUCTION EXPENSES
436
437
438 TRANSMISSION EXPENSES
439
440 OPERATION
441 560-OP SUPERVISION & ENGINEERING L-560
442 561-OP LOAD DISPATCHING T-PLT
443 562-OP STATION EXPENSES T-353
444 563-OP OVERHEAD LINE EXPENSES T-354-356
445 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
446 566-OP MISCELLANEOUS EXPENSES T-PLT
447 567-OP RENTS T-354-359
448
449 TOTAL TRANSMISSION OPERATION
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 69 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
414 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
415
416 OTHER POWER SUPPLY EXPENSE
417 555.0 PURCHASED POWER
418 POWER EXPENSE PP-KWH
419 CLEAN ENERGY YOUR WAY PPA COS PP-KWH
420 TRANSMISSION LOSSES PP-KWH
421 DEMAND RESPONSE INCENTIVE PI-O
422 TOTAL 555.0/PURCHASED POWER
423
424 555.1 COGENERATION & SMALL POWER PRO PP-KWH
425 TOTAL COGEN & SMALL POWER PROD
426
427 TOTAL ACCOUNT 555
428
429 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
430 557 PCA/ EPC ACCOUNTS NONE
431 557 OTHER PI-SHO
432
433 TOTAL OTHER POWER SUPPLY EXPENSES
434
435 TOTAL PRODUCTION EXPENSES
436
437
438 TRANSMISSION EXPENSES
439
440 OPERATION
441 560-OP SUPERVISION & ENGINEERING L-560
442 561-OP LOAD DISPATCHING T-PLT
443 562-OP STATION EXPENSES T-353
444 563-OP OVERHEAD LINE EXPENSES T-354-356
445 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
446 566-OP MISCELLANEOUS EXPENSES T-PLT
447 567-OP RENTS T-354-359
448
449 TOTAL TRANSMISSION OPERATION
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 70 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
450 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
451 MAINTENANCE
452 568-MT SUPERVISION & ENGINEERING L-568 212,937 212,919 18
453 569-MT STRUCTURES T-352 2,060,282 2,060,282
454 570-MT STATION EQUIPMENT T-353 2,927,971 2,927,482 489
455 571-MT OVERHEAD LINES T-354-356 3,119,250 3,119,245 5
456 573-MT MISCELLANEOUS PLANT T-PLT 5,545 5,544 0
457
458 TOTAL TRANSMISSION MAINTENANCE 8,325,986
459
460 TOTAL TRANSMISSION EXPENSES 36,160,321
461
462 REGIONAL MARKET EXPENSES
463 OPERATION
464 575 / OPER TRANS MKT ADMIN - EIM T-100 658,814 658,814
465
466 TOTAL REGIONAL MARKET EXPENSES 658,814
467
468 DISTRIBUTION EXPENSES Base-load Peak
469
470 OPERATION
471 580-OP SUPERVISION & ENGINEERING L-580 6,125,235
472 581-OP LOAD DISPATCHING D3601 5,719,617
473 582-OP STATION EXPENSES D362 1,941,646
474 583-OP OVERHEAD LINE EXPENSES D-364-365 5,775,361
475 584-OP UNDERGROUND LINE EXPENSES D-366-367 4,896,899
476 585-OP STREET LIGHTING & SIGNAL SYSTEMS CUSTINS 46,840
477 586-OP METER EXPENSES METER 6,300,993
478 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS 1,145,133
479 588-OP MISCELLANEOUS EXPENSES D3601 4,946,817
480 589-OP RENTS D3601 706,360
481 TOTAL DISTRIBUTION OPERATION 37,604,900
482
483 MAINTENANCE
484 590-MT SUPERVISION & ENGINEERING L-590 12,909
485 591-MT STRUCTURES D361
486 592-MT STATION EQUIPMENT D362 4,398,336
487 593-MT OVERHEAD LINES D-364-365 33,104,169
488 594-MT UNDERGROUND LINES D-366-367 824,825
489 595-MT LINE TRANSFORMERS D368 92,933
490 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT 222,570
491 597-MT METERS METER 949,631
492 598-MT MISCELLANEOUS PLANT CUSTINS 132,362
493 TOTAL DISTRIBUTION MAINTENANCE 39,737,736
494
495 TOTAL DISTRIBUTION EXPENSES 77,342,636
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 71 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
450 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
451 MAINTENANCE
452 568-MT SUPERVISION & ENGINEERING L-568
453 569-MT STRUCTURES T-352
454 570-MT STATION EQUIPMENT T-353
455 571-MT OVERHEAD LINES T-354-356
456 573-MT MISCELLANEOUS PLANT T-PLT
457
458 TOTAL TRANSMISSION MAINTENANCE
459
460 TOTAL TRANSMISSION EXPENSES
461
462 REGIONAL MARKET EXPENSES
463 OPERATION
464 575 / OPER TRANS MKT ADMIN - EIM T-100
465
466 TOTAL REGIONAL MARKET EXPENSES
467
468 DISTRIBUTION EXPENSES
469
470 OPERATION
471 580-OP SUPERVISION & ENGINEERING L-580
472 581-OP LOAD DISPATCHING D3601
473 582-OP STATION EXPENSES D362
474 583-OP OVERHEAD LINE EXPENSES D-364-365
475 584-OP UNDERGROUND LINE EXPENSES D-366-367
476 585-OP STREET LIGHTING & SIGNAL SYSTEMS CUSTINS
477 586-OP METER EXPENSES METER
478 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
479 588-OP MISCELLANEOUS EXPENSES D3601
480 589-OP RENTS D3601
481 TOTAL DISTRIBUTION OPERATION
482
483 MAINTENANCE
484 590-MT SUPERVISION & ENGINEERING L-590
485 591-MT STRUCTURES D361
486 592-MT STATION EQUIPMENT D362
487 593-MT OVERHEAD LINES D-364-365
488 594-MT UNDERGROUND LINES D-366-367
489 595-MT LINE TRANSFORMERS D368
490 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
491 597-MT METERS METER
492 598-MT MISCELLANEOUS PLANT CUSTINS
493 TOTAL DISTRIBUTION MAINTENANCE
494
495 TOTAL DISTRIBUTION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
785,039 36,050 1,592,180 789,107 80,250 127,685 63,282 35,386 369,281
1,101,147 51,354 1,344,902 666,552 84,044 302,526 149,936 83,842 874,942
1,858,243 83,403
3,567,212 1,767,960 44,608
2,884,677 1,429,686 360,208
952,366 44,415 1,163,187 576,492 72,688 261,651 129,678 72,514 756,725
135,989 6,342 166,092 82,318 10,379 37,361 18,517 10,354 108,053
3,743 168 4,774 2,366 91 12 6 3 35
4,209,407 188,929
20,447,135 10,133,887 255,692
485,890 240,814 60,673
15,239 7,553 4,223 44,074
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 72 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
450 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
451 MAINTENANCE
452 568-MT SUPERVISION & ENGINEERING L-568
453 569-MT STRUCTURES T-352
454 570-MT STATION EQUIPMENT T-353
455 571-MT OVERHEAD LINES T-354-356
456 573-MT MISCELLANEOUS PLANT T-PLT
457
458 TOTAL TRANSMISSION MAINTENANCE
459
460 TOTAL TRANSMISSION EXPENSES
461
462 REGIONAL MARKET EXPENSES
463 OPERATION
464 575 / OPER TRANS MKT ADMIN - EIM T-100
465
466 TOTAL REGIONAL MARKET EXPENSES
467
468 DISTRIBUTION EXPENSES
469
470 OPERATION
471 580-OP SUPERVISION & ENGINEERING L-580
472 581-OP LOAD DISPATCHING D3601
473 582-OP STATION EXPENSES D362
474 583-OP OVERHEAD LINE EXPENSES D-364-365
475 584-OP UNDERGROUND LINE EXPENSES D-366-367
476 585-OP STREET LIGHTING & SIGNAL SYSTEMS CUSTINS
477 586-OP METER EXPENSES METER
478 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
479 588-OP MISCELLANEOUS EXPENSES D3601
480 589-OP RENTS D3601
481 TOTAL DISTRIBUTION OPERATION
482
483 MAINTENANCE
484 590-MT SUPERVISION & ENGINEERING L-590
485 591-MT STRUCTURES D361
486 592-MT STATION EQUIPMENT D362
487 593-MT OVERHEAD LINES D-364-365
488 594-MT UNDERGROUND LINES D-366-367
489 595-MT LINE TRANSFORMERS D368
490 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
491 597-MT METERS METER
492 598-MT MISCELLANEOUS PLANT CUSTINS
493 TOTAL DISTRIBUTION MAINTENANCE
494
495 TOTAL DISTRIBUTION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
183,021 105,910 52,490 74,030 1,568,096 13,683 249,747
433,634 86,189 42,717 175,399 295,232 15,873 11,329
264,494 131,087
148,653 73,674
46,840
6,300,993
1,145,133
375,044 74,544 36,945 151,700 255,342 13,729 9,798
53,553 10,644 5,275 21,661 36,460 1,960 1,399
17 348 172 4 991 179 0
1,516,069 751,385
25,039 12,410
21,844
222,570
949,631
132,362
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 73 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
450 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
451 MAINTENANCE
452 568-MT SUPERVISION & ENGINEERING L-568
453 569-MT STRUCTURES T-352
454 570-MT STATION EQUIPMENT T-353
455 571-MT OVERHEAD LINES T-354-356
456 573-MT MISCELLANEOUS PLANT T-PLT
457
458 TOTAL TRANSMISSION MAINTENANCE
459
460 TOTAL TRANSMISSION EXPENSES
461
462 REGIONAL MARKET EXPENSES
463 OPERATION
464 575 / OPER TRANS MKT ADMIN - EIM T-100
465
466 TOTAL REGIONAL MARKET EXPENSES
467
468 DISTRIBUTION EXPENSES
469
470 OPERATION
471 580-OP SUPERVISION & ENGINEERING L-580
472 581-OP LOAD DISPATCHING D3601
473 582-OP STATION EXPENSES D362
474 583-OP OVERHEAD LINE EXPENSES D-364-365
475 584-OP UNDERGROUND LINE EXPENSES D-366-367
476 585-OP STREET LIGHTING & SIGNAL SYSTEMS CUSTINS
477 586-OP METER EXPENSES METER
478 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
479 588-OP MISCELLANEOUS EXPENSES D3601
480 589-OP RENTS D3601
481 TOTAL DISTRIBUTION OPERATION
482
483 MAINTENANCE
484 590-MT SUPERVISION & ENGINEERING L-590
485 591-MT STRUCTURES D361
486 592-MT STATION EQUIPMENT D362
487 593-MT OVERHEAD LINES D-364-365
488 594-MT UNDERGROUND LINES D-366-367
489 595-MT LINE TRANSFORMERS D368
490 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
491 597-MT METERS METER
492 598-MT MISCELLANEOUS PLANT CUSTINS
493 TOTAL DISTRIBUTION MAINTENANCE
494
495 TOTAL DISTRIBUTION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 74 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
450 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * *
451 MAINTENANCE
452 568-MT SUPERVISION & ENGINEERING L-568
453 569-MT STRUCTURES T-352
454 570-MT STATION EQUIPMENT T-353
455 571-MT OVERHEAD LINES T-354-356
456 573-MT MISCELLANEOUS PLANT T-PLT
457
458 TOTAL TRANSMISSION MAINTENANCE
459
460 TOTAL TRANSMISSION EXPENSES
461
462 REGIONAL MARKET EXPENSES
463 OPERATION
464 575 / OPER TRANS MKT ADMIN - EIM T-100
465
466 TOTAL REGIONAL MARKET EXPENSES
467
468 DISTRIBUTION EXPENSES
469
470 OPERATION
471 580-OP SUPERVISION & ENGINEERING L-580
472 581-OP LOAD DISPATCHING D3601
473 582-OP STATION EXPENSES D362
474 583-OP OVERHEAD LINE EXPENSES D-364-365
475 584-OP UNDERGROUND LINE EXPENSES D-366-367
476 585-OP STREET LIGHTING & SIGNAL SYSTEMS CUSTINS
477 586-OP METER EXPENSES METER
478 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
479 588-OP MISCELLANEOUS EXPENSES D3601
480 589-OP RENTS D3601
481 TOTAL DISTRIBUTION OPERATION
482
483 MAINTENANCE
484 590-MT SUPERVISION & ENGINEERING L-590
485 591-MT STRUCTURES D361
486 592-MT STATION EQUIPMENT D362
487 593-MT OVERHEAD LINES D-364-365
488 594-MT UNDERGROUND LINES D-366-367
489 595-MT LINE TRANSFORMERS D368
490 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
491 597-MT METERS METER
492 598-MT MISCELLANEOUS PLANT CUSTINS
493 TOTAL DISTRIBUTION MAINTENANCE
494
495 TOTAL DISTRIBUTION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 75 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
496 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
497
498 CUSTOMER ACCOUNTING EXPENSES
499 901-OP SUPERVISION L-901 917,533
500 902-OP METER READING M-READ 1,768,247
501 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR 16,063,116
502 904-OP UNCOLLECTIBLE ACCOUNTS UAR 5,389,398
503 905-OP MISC CUSTOMER ACCOUNTS EXPENSE D-902-904 (2,881)
504 TOTAL CUSTOMER ACCOUNTING EXPENSES 24,135,413
505 CUSTOMER SERVICES & INFORMATION EXPENSES
506 907-OP SUPERVISION L-907 1,103,115 162,234
507 908-OP CUSTOMER ASSISTANCE
508 ENERGY EFFICIENCY PROGRAMS PI-H 1,673,332 1,673,332
509 OTHER C-ASSIST 9,704,522
510 TOTAL ACCOUNT 908 11,377,854
511 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST 285,588
512 910-OP MISCELLANEOUS EXPENSES D-908-909 775,684 111,286
513 912 DEMO AND SELLING EXPENSES NONE
514 TOTAL CUST SERV & INFO EXPENSES 13,542,241
515
516 DMINISTRATIVE & GENERAL EXPENSES
517
518 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR 85,713,649 36,897,029 1,488,199 10,018,677 893
519 921-OP OFFICE SUPPLIES LABOR 14,512,913 6,247,352 251,980 1,696,348 151
520 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR (38,641,443) (16,633,925) (670,910) (4,516,622) (403)
521 923-OP OUTSIDE SERVICES LABOR 8,352,051 3,595,295 145,012 976,233 87
522
523 924-OP PROPERTY INSURANCE
524 PRODUCTION - STEAM PI-S 395,764 395,764
525 ALL RISK & MISCELLANEOUS P110P-L2 4,725,542 1,483,795 159,944 1,149,860 67
526 TOTAL ACCOUNT 924 5,121,307
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 76 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
496 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
497
498 CUSTOMER ACCOUNTING EXPENSES
499 901-OP SUPERVISION L-901
500 902-OP METER READING M-READ
501 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
502 904-OP UNCOLLECTIBLE ACCOUNTS UAR
503 905-OP MISC CUSTOMER ACCOUNTS EXPENSE D-902-904
504 TOTAL CUSTOMER ACCOUNTING EXPENSES
505 CUSTOMER SERVICES & INFORMATION EXPENSES
506 907-OP SUPERVISION L-907
507 908-OP CUSTOMER ASSISTANCE
508 ENERGY EFFICIENCY PROGRAMS PI-H
509 OTHER C-ASSIST
510 TOTAL ACCOUNT 908
511 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
512 910-OP MISCELLANEOUS EXPENSES D-908-909
513 912 DEMO AND SELLING EXPENSES NONE
514 TOTAL CUST SERV & INFO EXPENSES
515
516 DMINISTRATIVE & GENERAL EXPENSES
517
518 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
519 921-OP OFFICE SUPPLIES LABOR
520 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
521 923-OP OUTSIDE SERVICES LABOR
522
523 924-OP PROPERTY INSURANCE
524 PRODUCTION - STEAM PI-S
525 ALL RISK & MISCELLANEOUS P110P-L2
526 TOTAL ACCOUNT 924
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
4,235,199 192,338 7,017,805 3,478,122 270,162 355,876 176,377 98,627 1,029,238
717,098 32,566 1,188,245 588,911 45,743 60,256 29,864 16,699 174,269
(1,909,313) (86,710) (3,163,768) (1,568,008) (121,794) (160,436) (79,514) (44,463) (464,001)
412,683 18,742 683,824 338,913 26,325 34,677 17,186 9,610 100,290
371,927 17,345 454,258 225,137 28,387 102,182 50,643 28,319 295,523
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 77 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
496 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
497
498 CUSTOMER ACCOUNTING EXPENSES
499 901-OP SUPERVISION L-901
500 902-OP METER READING M-READ
501 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
502 904-OP UNCOLLECTIBLE ACCOUNTS UAR
503 905-OP MISC CUSTOMER ACCOUNTS EXPENSE D-902-904
504 TOTAL CUSTOMER ACCOUNTING EXPENSES
505 CUSTOMER SERVICES & INFORMATION EXPENSES
506 907-OP SUPERVISION L-907
507 908-OP CUSTOMER ASSISTANCE
508 ENERGY EFFICIENCY PROGRAMS PI-H
509 OTHER C-ASSIST
510 TOTAL ACCOUNT 908
511 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
512 910-OP MISCELLANEOUS EXPENSES D-908-909
513 912 DEMO AND SELLING EXPENSES NONE
514 TOTAL CUST SERV & INFO EXPENSES
515
516 DMINISTRATIVE & GENERAL EXPENSES
517
518 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
519 921-OP OFFICE SUPPLIES LABOR
520 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
521 923-OP OUTSIDE SERVICES LABOR
522
523 924-OP PROPERTY INSURANCE
524 PRODUCTION - STEAM PI-S
525 ALL RISK & MISCELLANEOUS P110P-L2
526 TOTAL ACCOUNT 924
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
510,105 483,631 239,694 204,389 4,841,196 137,209 683,047
86,370 81,888 40,585 34,607 819,704 23,232 115,653
(229,965) (218,031) (108,059) (92,143) (2,182,509) (61,857) (307,932)
49,705 47,126 23,356 19,916 471,733 13,370 66,557
146,465 29,112 14,428 59,243 99,718 5,361 3,827
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 78 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
496 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
497
498 CUSTOMER ACCOUNTING EXPENSES
499 901-OP SUPERVISION L-901
500 902-OP METER READING M-READ
501 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
502 904-OP UNCOLLECTIBLE ACCOUNTS UAR
503 905-OP MISC CUSTOMER ACCOUNTS EXPENSE D-902-904
504 TOTAL CUSTOMER ACCOUNTING EXPENSES
505 CUSTOMER SERVICES & INFORMATION EXPENSES
506 907-OP SUPERVISION L-907
507 908-OP CUSTOMER ASSISTANCE
508 ENERGY EFFICIENCY PROGRAMS PI-H
509 OTHER C-ASSIST
510 TOTAL ACCOUNT 908
511 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
512 910-OP MISCELLANEOUS EXPENSES D-908-909
513 912 DEMO AND SELLING EXPENSES NONE
514 TOTAL CUST SERV & INFO EXPENSES
515
516 DMINISTRATIVE & GENERAL EXPENSES
517
518 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
519 921-OP OFFICE SUPPLIES LABOR
520 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
521 923-OP OUTSIDE SERVICES LABOR
522
523 924-OP PROPERTY INSURANCE
524 PRODUCTION - STEAM PI-S
525 ALL RISK & MISCELLANEOUS P110P-L2
526 TOTAL ACCOUNT 924
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
95,868 821,665
1,768,247
16,063,116
5,389,398
(219) (1,993) (669)
940,881
9,704,522
285,588
664,398
972,917 8,338,669 4,044,248
164,733 1,411,892 684,766
(438,610) (3,759,240) (1,823,229)
94,802 812,531 394,077
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 79 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
496 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
497
498 CUSTOMER ACCOUNTING EXPENSES
499 901-OP SUPERVISION L-901
500 902-OP METER READING M-READ
501 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
502 904-OP UNCOLLECTIBLE ACCOUNTS UAR
503 905-OP MISC CUSTOMER ACCOUNTS EXPENSE D-902-904
504 TOTAL CUSTOMER ACCOUNTING EXPENSES
505 CUSTOMER SERVICES & INFORMATION EXPENSES
506 907-OP SUPERVISION L-907
507 908-OP CUSTOMER ASSISTANCE
508 ENERGY EFFICIENCY PROGRAMS PI-H
509 OTHER C-ASSIST
510 TOTAL ACCOUNT 908
511 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
512 910-OP MISCELLANEOUS EXPENSES D-908-909
513 912 DEMO AND SELLING EXPENSES NONE
514 TOTAL CUST SERV & INFO EXPENSES
515
516 DMINISTRATIVE & GENERAL EXPENSES
517
518 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
519 921-OP OFFICE SUPPLIES LABOR
520 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
521 923-OP OUTSIDE SERVICES LABOR
522
523 924-OP PROPERTY INSURANCE
524 PRODUCTION - STEAM PI-S
525 ALL RISK & MISCELLANEOUS P110P-L2
526 TOTAL ACCOUNT 924
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 80 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
527 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
528
529 925-OP INJURIES & DAMAGES LABOR 11,358,326 4,889,402 197,208 1,327,623 118
530 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR 74,961,492 32,268,564 1,301,515 8,761,907 781
531 927-OP FRANCHISE REQUIREMENTS P101P
532
533 928-OP REGULATORY COMMISSION EXPENSES
534 FERC ADMIN ASSESS & SECURITIES
535 CAPACITY RELATED PI-SHO 2,711,513 2,477,997 233,516
536 ENERGY RELATED KWH-T 921,198 921,198
537 FERC RATE CASE T-PLT
538 FERC ORDER 472 KWH-O 924,547 924,547
539 FERC OTHER T-100 104,606 104,606
540 FERC - OREGON HYDRO FEE PI-HO 260,632 232,325 28,307
541 SEC EXPENSES NONE
542 IDAHO PUC -RATE CASE OTH-EXP
543 -OTHER OTH-EXP 332,773
544 OREGON PUC -RATE CASE OTH-EXP
545 -OTHER OTH-EXP
546 TOTAL ACCOUNT 928 5,255,269
547
548 929-OP DUPLICATE CHARGES-CR LABOR
549 9301-OP GENERAL ADVERTISING LABOR
550 9302-OP MISCELLANEOUS EXPENSES LABOR 3,870,432 1,666,099 67,200 452,397 40
551 931-OP RENTS L GEN-PLT
552 TOTAL ADM & GEN OPERATION 170,503,996
553
554 935-MT GENERAL PLANT MAINTENANCE L GEN-PLT 7,723,111 2,654,017 250,103 1,798,027 106
555
556 TOTAL ADMIN & GENERAL EXPENSES 178,227,107
557
558 416 MERCHANDISING EXPENSE M-EXP 4,523,796 10,097
559
560 TOTAL OPER & MAINT EXPENSES 888,823,963 138,136,693 16,516,367 492,817,416 48,778,156 3,521
561
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 81 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
527 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
528
529 925-OP INJURIES & DAMAGES LABOR
530 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
531 927-OP FRANCHISE REQUIREMENTS P101P
532
533 928-OP REGULATORY COMMISSION EXPENSES
534 FERC ADMIN ASSESS & SECURITIES
535 CAPACITY RELATED PI-SHO
536 ENERGY RELATED KWH-T
537 FERC RATE CASE T-PLT
538 FERC ORDER 472 KWH-O
539 FERC OTHER T-100
540 FERC - OREGON HYDRO FEE PI-HO
541 SEC EXPENSES NONE
542 IDAHO PUC -RATE CASE OTH-EXP
543 -OTHER OTH-EXP
544 OREGON PUC -RATE CASE OTH-EXP
545 -OTHER OTH-EXP
546 TOTAL ACCOUNT 928
547
548 929-OP DUPLICATE CHARGES-CR LABOR
549 9301-OP GENERAL ADVERTISING LABOR
550 9302-OP MISCELLANEOUS EXPENSES LABOR
551 931-OP RENTS L GEN-PLT
552 TOTAL ADM & GEN OPERATION
553
554 935-MT GENERAL PLANT MAINTENANCE L GEN-PLT
555
556 TOTAL ADMIN & GENERAL EXPENSES
557
558 416 MERCHANDISING EXPENSE M-EXP
559
560 TOTAL OPER & MAINT EXPENSES
561
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
561,227 25,488 929,963 460,903 35,800 47,159 23,373 13,070 136,389
3,703,924 168,210 6,137,472 3,041,817 236,272 311,234 154,252 86,255 900,127
191,242 8,685 316,892 157,056 12,199 16,070 7,964 4,454 46,476
581,579 27,123 710,320 352,045 44,388 159,781 79,190 44,282 462,107
1,421,031 704,283 88,801 319,651 158,423 88,588 924,469
17,911,499 814,448 47,352,090 23,468,360 1,634,918 1,990,925 986,730 551,763 5,757,998
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 82 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
527 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
528
529 925-OP INJURIES & DAMAGES LABOR
530 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
531 927-OP FRANCHISE REQUIREMENTS P101P
532
533 928-OP REGULATORY COMMISSION EXPENSES
534 FERC ADMIN ASSESS & SECURITIES
535 CAPACITY RELATED PI-SHO
536 ENERGY RELATED KWH-T
537 FERC RATE CASE T-PLT
538 FERC ORDER 472 KWH-O
539 FERC OTHER T-100
540 FERC - OREGON HYDRO FEE PI-HO
541 SEC EXPENSES NONE
542 IDAHO PUC -RATE CASE OTH-EXP
543 -OTHER OTH-EXP
544 OREGON PUC -RATE CASE OTH-EXP
545 -OTHER OTH-EXP
546 TOTAL ACCOUNT 928
547
548 929-OP DUPLICATE CHARGES-CR LABOR
549 9301-OP GENERAL ADVERTISING LABOR
550 9302-OP MISCELLANEOUS EXPENSES LABOR
551 931-OP RENTS L GEN-PLT
552 TOTAL ADM & GEN OPERATION
553
554 935-MT GENERAL PLANT MAINTENANCE L GEN-PLT
555
556 TOTAL ADMIN & GENERAL EXPENSES
557
558 416 MERCHANDISING EXPENSE M-EXP
559
560 TOTAL OPER & MAINT EXPENSES
561
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
67,596 64,088 31,763 27,085 641,530 18,182 90,514
446,116 422,963 209,626 178,750 4,233,903 119,997 597,364
23,034 21,839 10,823 9,229 218,606 6,196 30,843
229,027 45,522 22,561 92,639 155,929 8,384 5,984
458,180 91,068 45,135 185,328 16,772 11,970
2,853,745 3,301,093 1,636,068 1,141,837 18,706,555 554,840 2,894,436
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 83 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
527 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
528
529 925-OP INJURIES & DAMAGES LABOR
530 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
531 927-OP FRANCHISE REQUIREMENTS P101P
532
533 928-OP REGULATORY COMMISSION EXPENSES
534 FERC ADMIN ASSESS & SECURITIES
535 CAPACITY RELATED PI-SHO
536 ENERGY RELATED KWH-T
537 FERC RATE CASE T-PLT
538 FERC ORDER 472 KWH-O
539 FERC OTHER T-100
540 FERC - OREGON HYDRO FEE PI-HO
541 SEC EXPENSES NONE
542 IDAHO PUC -RATE CASE OTH-EXP
543 -OTHER OTH-EXP
544 OREGON PUC -RATE CASE OTH-EXP
545 -OTHER OTH-EXP
546 TOTAL ACCOUNT 928
547
548 929-OP DUPLICATE CHARGES-CR LABOR
549 9301-OP GENERAL ADVERTISING LABOR
550 9302-OP MISCELLANEOUS EXPENSES LABOR
551 931-OP RENTS L GEN-PLT
552 TOTAL ADM & GEN OPERATION
553
554 935-MT GENERAL PLANT MAINTENANCE L GEN-PLT
555
556 TOTAL ADMIN & GENERAL EXPENSES
557
558 416 MERCHANDISING EXPENSE M-EXP
559
560 TOTAL OPER & MAINT EXPENSES
561
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
128,926 1,104,997 535,923
850,871 7,292,644 3,536,926
43,932 376,536 182,620
3,681,466 32,460,816 5,388,730 19,150,720
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 84 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
527 * * * TABLE 5 - OPERATION & MAINTENANCE EXPENSES * * *
528
529 925-OP INJURIES & DAMAGES LABOR
530 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
531 927-OP FRANCHISE REQUIREMENTS P101P
532
533 928-OP REGULATORY COMMISSION EXPENSES
534 FERC ADMIN ASSESS & SECURITIES
535 CAPACITY RELATED PI-SHO
536 ENERGY RELATED KWH-T
537 FERC RATE CASE T-PLT
538 FERC ORDER 472 KWH-O
539 FERC OTHER T-100
540 FERC - OREGON HYDRO FEE PI-HO
541 SEC EXPENSES NONE
542 IDAHO PUC -RATE CASE OTH-EXP
543 -OTHER OTH-EXP
544 OREGON PUC -RATE CASE OTH-EXP
545 -OTHER OTH-EXP
546 TOTAL ACCOUNT 928
547
548 929-OP DUPLICATE CHARGES-CR LABOR
549 9301-OP GENERAL ADVERTISING LABOR
550 9302-OP MISCELLANEOUS EXPENSES LABOR
551 931-OP RENTS L GEN-PLT
552 TOTAL ADM & GEN OPERATION
553
554 935-MT GENERAL PLANT MAINTENANCE L GEN-PLT
555
556 TOTAL ADMIN & GENERAL EXPENSES
557
558 416 MERCHANDISING EXPENSE M-EXP
559
560 TOTAL OPER & MAINT EXPENSES
561
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
332,773
332,773
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 85 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
562 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE * *
563
564 DEPRECIATION EXPENSE
565 310-316 STEAM PRODUCTION PI-S 9,212,961 9,212,961
566 330-336 HYDRAULIC PRODUCTION PI-H 24,324,647 24,324,647
567 340-346 OTHER PRODUCTION (BASELOAD) PI-S 13,251,245 13,251,245
568 340-346 OTHER PRODUCTION (PEAKERS) PI-O 5,921,482 5,921,482
569 TOTAL PRODUCTION PLANT 52,710,336
570
571 TRANSMISSION PLANT
572 350 LAND & LAND RIGHTS T-350 399,371 399,371
573 352 STRUCTURES & IMPROVEMENTS T-352 1,842,519 1,842,519
574 353 STATION EQUIPMENT T-353 9,871,275 9,869,626 1,650
575 354 TOWERS & FIXTURES T-354 2,772,265 2,772,265
576 355 POLES & FIXTURES T-355 5,903,489 5,903,489
577 356 OVERHEAD CONDUCTORS & DEVICES T-356 3,930,824 3,930,806 18
578 359 ROADS & TRAILS T-359 2,583 2,583
579 TOTAL TRANSMISSION PLANT 24,722,326
580
581 DISTRIBUTION PLANT
582 360 LAND & LAND RIGHTS D360N 29,909
583 361 STRUCTURES & IMPROVEMENTS D361N 1,323,816
584 362 STATION EQUIPMENT D362N 6,442,540
585 363 STORAGE BATTERY EQUIPMENT PI-S 8,383,489 8,383,489
586 364 POLES, TOWERS & FIXTURES D364 6,133,059
587 365 OVERHEAD CONDUCTORS & DEVICES D365 3,477,165
588 366 UNDERGROUND CONDUIT D366 1,307,020
589 367 UNDERGROUND CONDUCTORS & DEVI D367 7,813,424
590 368 LINE TRANSFORMERS D368 13,756,994
591 369 SERVICES SERVICE 1,118,272
592 370 METERS METER 5,718,060
593 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS 180,039
594 373 STREET LIGHTING SYSTEMS STLIGHT 208,773
595 TOTAL DISTRIBUTION PLANT 55,892,559
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 86 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
562 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
563
564 DEPRECIATION EXPENSE
565 310-316 STEAM PRODUCTION PI-S
566 330-336 HYDRAULIC PRODUCTION PI-H
567 340-346 OTHER PRODUCTION (BASELOAD) PI-S
568 340-346 OTHER PRODUCTION (PEAKERS) PI-O
569 TOTAL PRODUCTION PLANT
570
571 TRANSMISSION PLANT
572 350 LAND & LAND RIGHTS T-350
573 352 STRUCTURES & IMPROVEMENTS T-352
574 353 STATION EQUIPMENT T-353
575 354 TOWERS & FIXTURES T-354
576 355 POLES & FIXTURES T-355
577 356 OVERHEAD CONDUCTORS & DEVICES T-356
578 359 ROADS & TRAILS T-359
579 TOTAL TRANSMISSION PLANT
580
581 DISTRIBUTION PLANT
582 360 LAND & LAND RIGHTS D360N
583 361 STRUCTURES & IMPROVEMENTS D361N
584 362 STATION EQUIPMENT D362N
585 363 STORAGE BATTERY EQUIPMENT PI-S
586 364 POLES, TOWERS & FIXTURES D364
587 365 OVERHEAD CONDUCTORS & DEVICES D365
588 366 UNDERGROUND CONDUIT D366
589 367 UNDERGROUND CONDUCTORS & DEVI D367
590 368 LINE TRANSFORMERS D368
591 369 SERVICES SERVICE
592 370 METERS METER
593 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
594 373 STREET LIGHTING SYSTEMS STLIGHT
595 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
29,909 0
1,311,337 12,478
6,371,385 71,155
3,840,542 1,903,427 42,753
2,088,062 1,034,873 32,114
621,627 308,087 158,384
4,746,136 2,352,252 514,570
2,255,892 1,118,052 625,195 6,524,314
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 87 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
562 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
563
564 DEPRECIATION EXPENSE
565 310-316 STEAM PRODUCTION PI-S
566 330-336 HYDRAULIC PRODUCTION PI-H
567 340-346 OTHER PRODUCTION (BASELOAD) PI-S
568 340-346 OTHER PRODUCTION (PEAKERS) PI-O
569 TOTAL PRODUCTION PLANT
570
571 TRANSMISSION PLANT
572 350 LAND & LAND RIGHTS T-350
573 352 STRUCTURES & IMPROVEMENTS T-352
574 353 STATION EQUIPMENT T-353
575 354 TOWERS & FIXTURES T-354
576 355 POLES & FIXTURES T-355
577 356 OVERHEAD CONDUCTORS & DEVICES T-356
578 359 ROADS & TRAILS T-359
579 TOTAL TRANSMISSION PLANT
580
581 DISTRIBUTION PLANT
582 360 LAND & LAND RIGHTS D360N
583 361 STRUCTURES & IMPROVEMENTS D361N
584 362 STATION EQUIPMENT D362N
585 363 STORAGE BATTERY EQUIPMENT PI-S
586 364 POLES, TOWERS & FIXTURES D364
587 365 OVERHEAD CONDUCTORS & DEVICES D365
588 366 UNDERGROUND CONDUIT D366
589 367 UNDERGROUND CONDUCTORS & DEVI D367
590 368 LINE TRANSFORMERS D368
591 369 SERVICES SERVICE
592 370 METERS METER
593 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
594 373 STREET LIGHTING SYSTEMS STLIGHT
595 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
231,568 114,769
215,374 106,742
146,375 72,546
134,036 66,430
3,233,542
1,118,272
5,718,060
180,039
208,773
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 88 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
562 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
563
564 DEPRECIATION EXPENSE
565 310-316 STEAM PRODUCTION PI-S
566 330-336 HYDRAULIC PRODUCTION PI-H
567 340-346 OTHER PRODUCTION (BASELOAD) PI-S
568 340-346 OTHER PRODUCTION (PEAKERS) PI-O
569 TOTAL PRODUCTION PLANT
570
571 TRANSMISSION PLANT
572 350 LAND & LAND RIGHTS T-350
573 352 STRUCTURES & IMPROVEMENTS T-352
574 353 STATION EQUIPMENT T-353
575 354 TOWERS & FIXTURES T-354
576 355 POLES & FIXTURES T-355
577 356 OVERHEAD CONDUCTORS & DEVICES T-356
578 359 ROADS & TRAILS T-359
579 TOTAL TRANSMISSION PLANT
580
581 DISTRIBUTION PLANT
582 360 LAND & LAND RIGHTS D360N
583 361 STRUCTURES & IMPROVEMENTS D361N
584 362 STATION EQUIPMENT D362N
585 363 STORAGE BATTERY EQUIPMENT PI-S
586 364 POLES, TOWERS & FIXTURES D364
587 365 OVERHEAD CONDUCTORS & DEVICES D365
588 366 UNDERGROUND CONDUIT D366
589 367 UNDERGROUND CONDUCTORS & DEVI D367
590 368 LINE TRANSFORMERS D368
591 369 SERVICES SERVICE
592 370 METERS METER
593 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
594 373 STREET LIGHTING SYSTEMS STLIGHT
595 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 89 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
562 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
563
564 DEPRECIATION EXPENSE
565 310-316 STEAM PRODUCTION PI-S
566 330-336 HYDRAULIC PRODUCTION PI-H
567 340-346 OTHER PRODUCTION (BASELOAD) PI-S
568 340-346 OTHER PRODUCTION (PEAKERS) PI-O
569 TOTAL PRODUCTION PLANT
570
571 TRANSMISSION PLANT
572 350 LAND & LAND RIGHTS T-350
573 352 STRUCTURES & IMPROVEMENTS T-352
574 353 STATION EQUIPMENT T-353
575 354 TOWERS & FIXTURES T-354
576 355 POLES & FIXTURES T-355
577 356 OVERHEAD CONDUCTORS & DEVICES T-356
578 359 ROADS & TRAILS T-359
579 TOTAL TRANSMISSION PLANT
580
581 DISTRIBUTION PLANT
582 360 LAND & LAND RIGHTS D360N
583 361 STRUCTURES & IMPROVEMENTS D361N
584 362 STATION EQUIPMENT D362N
585 363 STORAGE BATTERY EQUIPMENT PI-S
586 364 POLES, TOWERS & FIXTURES D364
587 365 OVERHEAD CONDUCTORS & DEVICES D365
588 366 UNDERGROUND CONDUIT D366
589 367 UNDERGROUND CONDUCTORS & DEVI D367
590 368 LINE TRANSFORMERS D368
591 369 SERVICES SERVICE
592 370 METERS METER
593 371 INSTALLATIONS ON CUSTOMER PREMI CUSTINS
594 373 STREET LIGHTING SYSTEMS STLIGHT
595 TOTAL DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 90 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
596 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE * *
597
598 GENERAL PLANT
599 389 LAND & LAND RIGHTS P-PTD
600 390 STRUCTURES & IMPROVEMENTS P-PTD 3,220,402 1,106,678 104,289 749,746 44
601 391 OFFICE FURNITURE & EQUIPMENT P-PTD 6,688,226 2,298,383 216,590 1,557,094 91
602 392 TRANSPORTATION EQUIPMENT P-PTD 69,294 23,813 2,244 16,132 1
603 393 STORES EQUIPMENT P-PTD 217,528 74,753 7,044 50,643 3
604 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD 773,482 265,804 25,048 180,075 11
605 395 LABORATORY EQUIPMENT P-PTD 747,582 256,904 24,210 174,045 10
606 396 POWER OPERATED EQUIPMENT P-PTD
607 397 COMMUNICATIONS EQUIPMENT P-PTD 5,370,906 1,845,691 173,930 1,250,407 73
608 398 MISCELLANEOUS EQUIPMENT P-PTD 823,363 282,946 26,664 191,688 11
609 TOTAL GENERAL PLANT 17,910,784
610
611 DEPRECIATION ON DISALLOWED COSTS P101P (283,814) (97,532) (9,191) (66,075) (4)
612 TOTAL DEPRECIATION EXPENSE 150,952,190 61,229,781 6,492,310 28,824,414 1,909
613
614 MORTIZATION EXPENSE
615 302/FRANCHISES AND CONSENTS P101P 1,480,576 508,794 47,947 344,695 20
616 303/MISCELLANEOUS INTANGIBLE PLA PI-H 4,230,438 4,230,438
617 DJUSTMENTS, GAINS & LOSSES P101P 14,385 4,943 466 3,349 0
618 TOTAL AM0RTIZATION EXPENSE 5,725,400 4,744,176 48,412 348,044 20
619
620 TOTAL DEPRECIATION & AM0RTIZATION EXP 156,677,590 65,973,958 6,540,722 29,172,458 1,929
621
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 91 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
596 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
597
598 GENERAL PLANT
599 389 LAND & LAND RIGHTS P-PTD
600 390 STRUCTURES & IMPROVEMENTS P-PTD
601 391 OFFICE FURNITURE & EQUIPMENT P-PTD
602 392 TRANSPORTATION EQUIPMENT P-PTD
603 393 STORES EQUIPMENT P-PTD
604 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
605 395 LABORATORY EQUIPMENT P-PTD
606 396 POWER OPERATED EQUIPMENT P-PTD
607 397 COMMUNICATIONS EQUIPMENT P-PTD
608 398 MISCELLANEOUS EQUIPMENT P-PTD
609 TOTAL GENERAL PLANT
610
611 DEPRECIATION ON DISALLOWED COSTS P101P
612 TOTAL DEPRECIATION EXPENSE
613
614 MORTIZATION EXPENSE
615 302/FRANCHISES AND CONSENTS P101P
616 303/MISCELLANEOUS INTANGIBLE PLA PI-H
617 DJUSTMENTS, GAINS & LOSSES P101P
618 TOTAL AM0RTIZATION EXPENSE
619
620 TOTAL DEPRECIATION & AM0RTIZATION EXP
621
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
242,508 11,310 296,191 146,796 18,509 66,626 33,021 18,465 192,691
503,648 23,488 615,138 304,871 38,440 138,371 68,579 38,348 400,186
5,218 243 6,373 3,159 398 1,434 711 397 4,146
16,381 764 20,007 9,916 1,250 4,500 2,230 1,247 13,016
58,246 2,716 71,140 35,258 4,446 16,002 7,931 4,435 46,281
56,296 2,625 68,758 34,077 4,297 15,467 7,665 4,286 44,731
404,449 18,862 493,980 244,823 30,869 111,117 55,071 30,795 321,365
62,002 2,892 75,727 37,532 4,732 17,034 8,442 4,721 49,265
(21,372) (997) (26,103) (12,937) (1,631) (5,872) (2,910) (1,627) (16,982)
9,040,007 145,538 12,917,578 6,402,133 849,132 2,620,571 1,298,792 726,262 7,579,012
111,493 5,200 136,173 67,489 8,510 30,631 15,181 8,489 88,589
1,083 51 1,323 656 83 298 148 82 861
112,576 5,250 137,497 68,145 8,592 30,929 15,329 8,572 89,450
9,152,583 150,788 13,055,074 6,470,278 857,725 2,651,500 1,314,121 734,834 7,668,462
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 92 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
596 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
597
598 GENERAL PLANT
599 389 LAND & LAND RIGHTS P-PTD
600 390 STRUCTURES & IMPROVEMENTS P-PTD
601 391 OFFICE FURNITURE & EQUIPMENT P-PTD
602 392 TRANSPORTATION EQUIPMENT P-PTD
603 393 STORES EQUIPMENT P-PTD
604 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
605 395 LABORATORY EQUIPMENT P-PTD
606 396 POWER OPERATED EQUIPMENT P-PTD
607 397 COMMUNICATIONS EQUIPMENT P-PTD
608 398 MISCELLANEOUS EQUIPMENT P-PTD
609 TOTAL GENERAL PLANT
610
611 DEPRECIATION ON DISALLOWED COSTS P101P
612 TOTAL DEPRECIATION EXPENSE
613
614 MORTIZATION EXPENSE
615 302/FRANCHISES AND CONSENTS P101P
616 303/MISCELLANEOUS INTANGIBLE PLA PI-H
617 DJUSTMENTS, GAINS & LOSSES P101P
618 TOTAL AM0RTIZATION EXPENSE
619
620 TOTAL DEPRECIATION & AM0RTIZATION EXP
621
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
95,500 18,982 9,408 38,629 65,020 3,496 2,495
198,338 39,422 19,538 80,225 135,035 7,260 5,182
2,055 408 202 831 1,399 75 54
6,451 1,282 635 2,609 4,392 236 169
22,937 4,559 2,260 9,278 15,617 840 599
22,169 4,406 2,184 8,967 15,094 812 579
159,273 31,657 15,690 64,424 108,438 5,830 4,161
24,417 4,853 2,405 9,876 16,624 894 638
(8,416) (1,673) (829) (3,404) (5,730) (308) (220)
3,756,265 831,250 411,979 1,329,707 6,073,947 227,907 193,695
43,906 8,727 4,325 17,759 29,893 1,607 1,147
427 85 42 173 290 16 11
44,333 8,812 4,367 17,932 30,183 1,623 1,158
3,800,597 840,062 416,347 1,347,639 6,104,130 229,530 194,854
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 93 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
596 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
597
598 GENERAL PLANT
599 389 LAND & LAND RIGHTS P-PTD
600 390 STRUCTURES & IMPROVEMENTS P-PTD
601 391 OFFICE FURNITURE & EQUIPMENT P-PTD
602 392 TRANSPORTATION EQUIPMENT P-PTD
603 393 STORES EQUIPMENT P-PTD
604 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
605 395 LABORATORY EQUIPMENT P-PTD
606 396 POWER OPERATED EQUIPMENT P-PTD
607 397 COMMUNICATIONS EQUIPMENT P-PTD
608 398 MISCELLANEOUS EQUIPMENT P-PTD
609 TOTAL GENERAL PLANT
610
611 DEPRECIATION ON DISALLOWED COSTS P101P
612 TOTAL DEPRECIATION EXPENSE
613
614 MORTIZATION EXPENSE
615 302/FRANCHISES AND CONSENTS P101P
616 303/MISCELLANEOUS INTANGIBLE PLA PI-H
617 DJUSTMENTS, GAINS & LOSSES P101P
618 TOTAL AM0RTIZATION EXPENSE
619
620 TOTAL DEPRECIATION & AM0RTIZATION EXP
621
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 94 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
596 * * * TABLE 6 - DEPRECIATION & AMORTIZATION EXPENSE *
597
598 GENERAL PLANT
599 389 LAND & LAND RIGHTS P-PTD
600 390 STRUCTURES & IMPROVEMENTS P-PTD
601 391 OFFICE FURNITURE & EQUIPMENT P-PTD
602 392 TRANSPORTATION EQUIPMENT P-PTD
603 393 STORES EQUIPMENT P-PTD
604 394 TOOLS, SHOP & GARAGE EQUIPMENT P-PTD
605 395 LABORATORY EQUIPMENT P-PTD
606 396 POWER OPERATED EQUIPMENT P-PTD
607 397 COMMUNICATIONS EQUIPMENT P-PTD
608 398 MISCELLANEOUS EQUIPMENT P-PTD
609 TOTAL GENERAL PLANT
610
611 DEPRECIATION ON DISALLOWED COSTS P101P
612 TOTAL DEPRECIATION EXPENSE
613
614 MORTIZATION EXPENSE
615 302/FRANCHISES AND CONSENTS P101P
616 303/MISCELLANEOUS INTANGIBLE PLA PI-H
617 DJUSTMENTS, GAINS & LOSSES P101P
618 TOTAL AM0RTIZATION EXPENSE
619
620 TOTAL DEPRECIATION & AM0RTIZATION EXP
621
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 95 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
622 * * * TABLE 7 - TAXES OTHER THAN INCOME TAXES * *
623
624 TAXES OTHER THAN INCOME
625 FEDERAL TAXES NONE
626 FIC LABOR
627 FUT LABOR
628 LESS PAYROLL DEDUCTION LABOR
629
630 STATE TAXES
631 AD VALOREM TAXES
632 JIM BRIDGER STATION PI-S
633 VALM PI-S
634 OTHER-PRODUCTION PLANT PI-HO 7,828,388 6,978,158 850,229
635 OTHER-TRANSMISSION PLANT T-PLT 6,547,695 6,547,311 384
636 OTHER-DISTRIBUTION PLANT D3602N 8,749,620
637 OTHER-GENERAL PLANT GEN-PLT 1,735,401 596,364 56,199 404,021 24
638
639 LICENSES - HYDRO PROJECTS PI-H 4,067 4,067
640
641 REGULATORY COMMISSION FEES
642 STATE OF IDAHO P101P 2,616,251 899,064 84,724 609,093 36
643 STATE OF OREGON NONE
644
645 FRANCHISE TAXES
646 STATE OF OREGON NONE
647
648 OTHER STATE TAXES
649 UNEMPLOYMENT TAXES NONE
650 HYDRO GENERATION TA KWH-TA 1,806,165
651 IRRIGATION-PIC KWH-TA 313,744
652
653 TOTAL TAXES OTHER THAN INCOME 29,601,331 8,477,654 991,152 7,560,424 444
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 96 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
622 * * * TABLE 7 - TAXES OTHER THAN INCOME TAXES * *
623
624 TAXES OTHER THAN INCOME
625 FEDERAL TAXES NONE
626 FIC LABOR
627 FUT LABOR
628 LESS PAYROLL DEDUCTION LABOR
629
630 STATE TAXES
631 AD VALOREM TAXES
632 JIM BRIDGER STATION PI-S
633 VALM PI-S
634 OTHER-PRODUCTION PLANT PI-HO
635 OTHER-TRANSMISSION PLANT T-PLT
636 OTHER-DISTRIBUTION PLANT D3602N
637 OTHER-GENERAL PLANT GEN-PLT
638
639 LICENSES - HYDRO PROJECTS PI-H
640
641 REGULATORY COMMISSION FEES
642 STATE OF IDAHO P101P
643 STATE OF OREGON NONE
644
645 FRANCHISE TAXES
646 STATE OF OREGON NONE
647
648 OTHER STATE TAXES
649 UNEMPLOYMENT TAXES NONE
650 HYDRO GENERATION TA KWH-TA
651 IRRIGATION-PIC KWH-TA
652
653 TOTAL TAXES OTHER THAN INCOME
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
1,548,179 16,510 2,115,783 1,048,612 132,217 475,930 235,878 131,899 1,376,448
130,682 6,095 159,611 79,105 9,974 35,903 17,794 9,950 103,837
197,013 9,188 240,625 119,257 15,037 54,127 26,826 15,001 156,542
1,875,874 31,792 2,516,018 1,246,974 157,228 565,960 280,498 156,850 1,636,826
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 97 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
622 * * * TABLE 7 - TAXES OTHER THAN INCOME TAXES * *
623
624 TAXES OTHER THAN INCOME
625 FEDERAL TAXES NONE
626 FIC LABOR
627 FUT LABOR
628 LESS PAYROLL DEDUCTION LABOR
629
630 STATE TAXES
631 AD VALOREM TAXES
632 JIM BRIDGER STATION PI-S
633 VALM PI-S
634 OTHER-PRODUCTION PLANT PI-HO
635 OTHER-TRANSMISSION PLANT T-PLT
636 OTHER-DISTRIBUTION PLANT D3602N
637 OTHER-GENERAL PLANT GEN-PLT
638
639 LICENSES - HYDRO PROJECTS PI-H
640
641 REGULATORY COMMISSION FEES
642 STATE OF IDAHO P101P
643 STATE OF OREGON NONE
644
645 FRANCHISE TAXES
646 STATE OF OREGON NONE
647
648 OTHER STATE TAXES
649 UNEMPLOYMENT TAXES NONE
650 HYDRO GENERATION TA KWH-TA
651 IRRIGATION-PIC KWH-TA
652
653 TOTAL TAXES OTHER THAN INCOME
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
682,187 135,592 67,201 275,936 464,455 24,972 17,823
51,463 10,229 5,070 20,816 35,038 1,884 1,345
77,584 15,421 7,643 31,382 52,822 2,840 2,027
811,234 161,241 79,913 328,134 552,314 29,696 21,194
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 98 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
622 * * * TABLE 7 - TAXES OTHER THAN INCOME TAXES * *
623
624 TAXES OTHER THAN INCOME
625 FEDERAL TAXES NONE
626 FIC LABOR
627 FUT LABOR
628 LESS PAYROLL DEDUCTION LABOR
629
630 STATE TAXES
631 AD VALOREM TAXES
632 JIM BRIDGER STATION PI-S
633 VALM PI-S
634 OTHER-PRODUCTION PLANT PI-HO
635 OTHER-TRANSMISSION PLANT T-PLT
636 OTHER-DISTRIBUTION PLANT D3602N
637 OTHER-GENERAL PLANT GEN-PLT
638
639 LICENSES - HYDRO PROJECTS PI-H
640
641 REGULATORY COMMISSION FEES
642 STATE OF IDAHO P101P
643 STATE OF OREGON NONE
644
645 FRANCHISE TAXES
646 STATE OF OREGON NONE
647
648 OTHER STATE TAXES
649 UNEMPLOYMENT TAXES NONE
650 HYDRO GENERATION TA KWH-TA
651 IRRIGATION-PIC KWH-TA
652
653 TOTAL TAXES OTHER THAN INCOME
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 99 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
622 * * * TABLE 7 - TAXES OTHER THAN INCOME TAXES * *
623
624 TAXES OTHER THAN INCOME
625 FEDERAL TAXES NONE
626 FIC LABOR
627 FUT LABOR
628 LESS PAYROLL DEDUCTION LABOR
629
630 STATE TAXES
631 AD VALOREM TAXES
632 JIM BRIDGER STATION PI-S
633 VALM PI-S
634 OTHER-PRODUCTION PLANT PI-HO
635 OTHER-TRANSMISSION PLANT T-PLT
636 OTHER-DISTRIBUTION PLANT D3602N
637 OTHER-GENERAL PLANT GEN-PLT
638
639 LICENSES - HYDRO PROJECTS PI-H
640
641 REGULATORY COMMISSION FEES
642 STATE OF IDAHO P101P
643 STATE OF OREGON NONE
644
645 FRANCHISE TAXES
646 STATE OF OREGON NONE
647
648 OTHER STATE TAXES
649 UNEMPLOYMENT TAXES NONE
650 HYDRO GENERATION TA KWH-TA
651 IRRIGATION-PIC KWH-TA
652
653 TOTAL TAXES OTHER THAN INCOME
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
1,806,165
313,744
2,119,909
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 100 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
654 * * * TABLE 8 - REGULATORY DEBITS/CREDITS * *
655
656 REGULAT STATE OF IDAHO - Siemens LTP Amor PI-OS 1,075,354 754,483 320,871
657 REGULAT STATE OF IDAHO - Cloud Computing P101P 201,265 69,164 6,518 46,857 3
658 REGULAT STATE OF IDAHO - Wildfire Mitigation P-PTD 1,865,167 640,957 60,401 434,232 25
659
660 * * * TABLE 9 - INCOME TAXES * *
661
662 410/411 NET PROVISION FOR DEFER INC TAXES
663 CCOUNT #282 - RELATED P111P (15,882,182) (5,512,531) (519,478) (3,734,595) (219)
664 CCOUNTS #190 & #283 - RELATED DIT (1,242,756) (372,378) (35,091) (252,277) (15)
665 TOTAL NET PROVISION FOR DEFER IT (17,124,938) (5,884,910) (554,569) (3,986,872) (234)
666
667 411.4 INVESTMENT TAX CREDIT ADJUSTMEN P111P 23,926,476 8,304,618 782,592 5,626,160 330
668
669 SUMMARY OF INCOME TAXES
670
671 TOTAL FEDERAL INCOME TA TAX-REV 39,040,245
672
673 STATE INCOME TAXES
674 STATE OF IDAHO TAX-REV (3,747,326)
675 STATE OF OREGON TAX-REV 685,175
676 OTHER STATES TAX-REV 233,716
677 TOTAL STATE INCOME TAXES (2,828,435)
678
679 TOTAL OPERATING EXPENSES 1,119,191,586
680
681 NET OPERATING INCOME 287,458,444
682
683 Base-load Peak
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 101 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
654 * * * TABLE 8 - REGULATORY DEBITS/CREDITS * *
655
656 REGULAT STATE OF IDAHO - Siemens LTP Amor PI-OS
657 REGULAT STATE OF IDAHO - Cloud Computing P101P
658 REGULAT STATE OF IDAHO - Wildfire Mitigation P-PTD
659
660 * * * TABLE 9 - INCOME TAXES * *
661
662 410/411 NET PROVISION FOR DEFER INC TAXES
663 CCOUNT #282 - RELATED P111P
664 CCOUNTS #190 & #283 - RELATED DIT
665 TOTAL NET PROVISION FOR DEFER IT
666
667 411.4 INVESTMENT TAX CREDIT ADJUSTMEN P111P
668
669 SUMMARY OF INCOME TAXES
670
671 TOTAL FEDERAL INCOME TA TAX-REV
672
673 STATE INCOME TAXES
674 STATE OF IDAHO TAX-REV
675 STATE OF OREGON TAX-REV
676 OTHER STATES TAX-REV
677 TOTAL STATE INCOME TAXES
678
679 TOTAL OPERATING EXPENSES
680
681 NET OPERATING INCOME
682
683
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
15,156 707 18,511 9,174 1,157 4,164 2,064 1,154 12,043
140,454 6,550 171,546 85,020 10,720 38,588 19,125 10,694 111,601
(1,090,022) (15,161) (1,475,372) (731,215) (92,197) (331,874) (164,482) (91,975) (959,821)
(73,632) (1,024) (172,824) (85,654) (6,228) (25,372) (12,575) (6,213) (73,926)
(1,163,654) (16,185) (1,648,196) (816,869) (98,425) (357,246) (177,056) (98,188) (1,033,747)
1,642,116 22,840 2,222,644 1,101,574 138,894 499,968 247,791 138,561 1,445,968
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 102 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
654 * * * TABLE 8 - REGULATORY DEBITS/CREDITS * *
655
656 REGULAT STATE OF IDAHO - Siemens LTP Amor PI-OS
657 REGULAT STATE OF IDAHO - Cloud Computing P101P
658 REGULAT STATE OF IDAHO - Wildfire Mitigation P-PTD
659
660 * * * TABLE 9 - INCOME TAXES * *
661
662 410/411 NET PROVISION FOR DEFER INC TAXES
663 CCOUNT #282 - RELATED P111P
664 CCOUNTS #190 & #283 - RELATED DIT
665 TOTAL NET PROVISION FOR DEFER IT
666
667 411.4 INVESTMENT TAX CREDIT ADJUSTMEN P111P
668
669 SUMMARY OF INCOME TAXES
670
671 TOTAL FEDERAL INCOME TA TAX-REV
672
673 STATE INCOME TAXES
674 STATE OF IDAHO TAX-REV
675 STATE OF OREGON TAX-REV
676 OTHER STATES TAX-REV
677 TOTAL STATE INCOME TAXES
678
679 TOTAL OPERATING EXPENSES
680
681 NET OPERATING INCOME
682
683
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
5,968 1,186 588 2,414 4,064 218 156
55,311 10,994 5,449 22,373 37,658 2,025 1,445
(475,701) (94,551) (46,861) (192,415) (323,872) (17,413) (12,428)
(36,639) (18,721) (9,279) (36,739) (21,894) (1,411) (864)
(512,340) (113,272) (56,139) (229,154) (345,766) (18,824) (13,292)
716,642 142,440 70,595 289,873 487,913 26,233 18,723
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 103 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
654 * * * TABLE 8 - REGULATORY DEBITS/CREDITS * *
655
656 REGULAT STATE OF IDAHO - Siemens LTP Amor PI-OS
657 REGULAT STATE OF IDAHO - Cloud Computing P101P
658 REGULAT STATE OF IDAHO - Wildfire Mitigation P-PTD
659
660 * * * TABLE 9 - INCOME TAXES * *
661
662 410/411 NET PROVISION FOR DEFER INC TAXES
663 CCOUNT #282 - RELATED P111P
664 CCOUNTS #190 & #283 - RELATED DIT
665 TOTAL NET PROVISION FOR DEFER IT
666
667 411.4 INVESTMENT TAX CREDIT ADJUSTMEN P111P
668
669 SUMMARY OF INCOME TAXES
670
671 TOTAL FEDERAL INCOME TA TAX-REV
672
673 STATE INCOME TAXES
674 STATE OF IDAHO TAX-REV
675 STATE OF OREGON TAX-REV
676 OTHER STATES TAX-REV
677 TOTAL STATE INCOME TAXES
678
679 TOTAL OPERATING EXPENSES
680
681 NET OPERATING INCOME
682
683
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 104 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
654 * * * TABLE 8 - REGULATORY DEBITS/CREDITS * *
655
656 REGULAT STATE OF IDAHO - Siemens LTP Amor PI-OS
657 REGULAT STATE OF IDAHO - Cloud Computing P101P
658 REGULAT STATE OF IDAHO - Wildfire Mitigation P-PTD
659
660 * * * TABLE 9 - INCOME TAXES * *
661
662 410/411 NET PROVISION FOR DEFER INC TAXES
663 CCOUNT #282 - RELATED P111P
664 CCOUNTS #190 & #283 - RELATED DIT
665 TOTAL NET PROVISION FOR DEFER IT
666
667 411.4 INVESTMENT TAX CREDIT ADJUSTMEN P111P
668
669 SUMMARY OF INCOME TAXES
670
671 TOTAL FEDERAL INCOME TA TAX-REV
672
673 STATE INCOME TAXES
674 STATE OF IDAHO TAX-REV
675 STATE OF OREGON TAX-REV
676 OTHER STATES TAX-REV
677 TOTAL STATE INCOME TAXES
678
679 TOTAL OPERATING EXPENSES
680
681 NET OPERATING INCOME
682
683
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
39,040,245
(3,747,326)
685,175
233,716
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 105 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
684 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOCATOR * *
685 STEAM POWER GENERATION
686 OPERATION
687 500 / SUPERVISION & ENGINEERING L-500 255,277 255,277
688 501 / FUEL PI-S 2,455,198 2,455,198
689 502 / STEAM EXPENSES
690 LABOR PI-S 1,542,164 1,542,164
691 OTHER PI-S
692 TOTAL ACCOUNT 502
693 505 / ELECTRIC EXPENSES
694 LABOR PI-S 600,571 600,571
695 OTHER PI-S 3,215,661 3,215,661
696 TOTAL ACCOUNT 505
697 506 / MISCELLANEOUS EXPENSES PI-S
698 507 / RENTS PI-S
699 STEAM OPERATION EXPENSES 8,068,870
700
701 MAINTENANCE
702 510 / SUPERVISION & ENGINEERING L-510
703 511 / STRUCTURES PI-S 631 631
704 512 / BOILER PLANT
705 LABOR PI-S 3,821,200 3,821,200
706 OTHER PI-S
707 TOTAL ACCOUNT 512 3,821,200
708 513 / ELECTRIC PLANT
709 LABOR PI-S 1,460,523 1,460,523
710 OTHER PI-S
711 TOTAL ACCOUNT 513 1,460,523
712 514 / MISCELLANEOUS STEAM PLANT PI-S 2,342,261 2,342,261
713 STEAM MAINTENANCE EXPENSES 7,624,615
714 TOTAL STEAM GENERATION EXPENSES 15,693,485
715
716 HYDRAULIC POWER GENERATION
717 535-OP SUPERVISION & ENGINEERING L-535 4,061,414 4,061,414
718 536-OP WATER FOR POWER PI-H 828,021 828,021
719 537-OP HYDRAULIC EXPENSES PI-H 6,006,734 6,006,734
720 538-OP ELECTRIC EXPENSES PI-H 1,448,837 1,448,837
721 539-OP MISCELLANEOUS EXPENSES PI-H 3,262,471 3,262,471
722 540-OP RENTS
723 TOTAL HYDRAULIC OPERATION EXPENSES 15,607,477
724 541-MT SUPERVISION & ENGINEERING L-541 86,513 86,513
725 542-MT STRUCTURES PI-H 554,103 554,103
726 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H 244,475 244,475
727 544-MT ELECTRIC PLANT PI-H 1,725,993 1,725,993
728 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H 2,075,350 2,075,350
729 TOTAL HYDRAULIC MAINTENANCE EXPENSES 4,686,434
730 TOTAL HYDRAULIC GENERATION EXPENSES 20,293,911
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 106 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
684 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
685 STEAM POWER GENERATION
686 OPERATION
687 500 / SUPERVISION & ENGINEERING L-500
688 501 / FUEL PI-S
689 502 / STEAM EXPENSES
690 LABOR PI-S
691 OTHER PI-S
692 TOTAL ACCOUNT 502
693 505 / ELECTRIC EXPENSES
694 LABOR PI-S
695 OTHER PI-S
696 TOTAL ACCOUNT 505
697 506 / MISCELLANEOUS EXPENSES PI-S
698 507 / RENTS PI-S
699 STEAM OPERATION EXPENSES
700
701 MAINTENANCE
702 510 / SUPERVISION & ENGINEERING L-510
703 511 / STRUCTURES PI-S
704 512 / BOILER PLANT
705 LABOR PI-S
706 OTHER PI-S
707 TOTAL ACCOUNT 512
708 513 / ELECTRIC PLANT
709 LABOR PI-S
710 OTHER PI-S
711 TOTAL ACCOUNT 513
712 514 / MISCELLANEOUS STEAM PLANT PI-S
713 STEAM MAINTENANCE EXPENSES
714 TOTAL STEAM GENERATION EXPENSES
715
716 HYDRAULIC POWER GENERATION
717 535-OP SUPERVISION & ENGINEERING L-535
718 536-OP WATER FOR POWER PI-H
719 537-OP HYDRAULIC EXPENSES PI-H
720 538-OP ELECTRIC EXPENSES PI-H
721 539-OP MISCELLANEOUS EXPENSES PI-H
722 540-OP RENTS
723 TOTAL HYDRAULIC OPERATION EXPENSES
724 541-MT SUPERVISION & ENGINEERING L-541
725 542-MT STRUCTURES PI-H
726 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
727 544-MT ELECTRIC PLANT PI-H
728 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
729 TOTAL HYDRAULIC MAINTENANCE EXPENSES
730 TOTAL HYDRAULIC GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 107 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
684 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
685 STEAM POWER GENERATION
686 OPERATION
687 500 / SUPERVISION & ENGINEERING L-500
688 501 / FUEL PI-S
689 502 / STEAM EXPENSES
690 LABOR PI-S
691 OTHER PI-S
692 TOTAL ACCOUNT 502
693 505 / ELECTRIC EXPENSES
694 LABOR PI-S
695 OTHER PI-S
696 TOTAL ACCOUNT 505
697 506 / MISCELLANEOUS EXPENSES PI-S
698 507 / RENTS PI-S
699 STEAM OPERATION EXPENSES
700
701 MAINTENANCE
702 510 / SUPERVISION & ENGINEERING L-510
703 511 / STRUCTURES PI-S
704 512 / BOILER PLANT
705 LABOR PI-S
706 OTHER PI-S
707 TOTAL ACCOUNT 512
708 513 / ELECTRIC PLANT
709 LABOR PI-S
710 OTHER PI-S
711 TOTAL ACCOUNT 513
712 514 / MISCELLANEOUS STEAM PLANT PI-S
713 STEAM MAINTENANCE EXPENSES
714 TOTAL STEAM GENERATION EXPENSES
715
716 HYDRAULIC POWER GENERATION
717 535-OP SUPERVISION & ENGINEERING L-535
718 536-OP WATER FOR POWER PI-H
719 537-OP HYDRAULIC EXPENSES PI-H
720 538-OP ELECTRIC EXPENSES PI-H
721 539-OP MISCELLANEOUS EXPENSES PI-H
722 540-OP RENTS
723 TOTAL HYDRAULIC OPERATION EXPENSES
724 541-MT SUPERVISION & ENGINEERING L-541
725 542-MT STRUCTURES PI-H
726 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
727 544-MT ELECTRIC PLANT PI-H
728 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
729 TOTAL HYDRAULIC MAINTENANCE EXPENSES
730 TOTAL HYDRAULIC GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 108 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
684 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
685 STEAM POWER GENERATION
686 OPERATION
687 500 / SUPERVISION & ENGINEERING L-500
688 501 / FUEL PI-S
689 502 / STEAM EXPENSES
690 LABOR PI-S
691 OTHER PI-S
692 TOTAL ACCOUNT 502
693 505 / ELECTRIC EXPENSES
694 LABOR PI-S
695 OTHER PI-S
696 TOTAL ACCOUNT 505
697 506 / MISCELLANEOUS EXPENSES PI-S
698 507 / RENTS PI-S
699 STEAM OPERATION EXPENSES
700
701 MAINTENANCE
702 510 / SUPERVISION & ENGINEERING L-510
703 511 / STRUCTURES PI-S
704 512 / BOILER PLANT
705 LABOR PI-S
706 OTHER PI-S
707 TOTAL ACCOUNT 512
708 513 / ELECTRIC PLANT
709 LABOR PI-S
710 OTHER PI-S
711 TOTAL ACCOUNT 513
712 514 / MISCELLANEOUS STEAM PLANT PI-S
713 STEAM MAINTENANCE EXPENSES
714 TOTAL STEAM GENERATION EXPENSES
715
716 HYDRAULIC POWER GENERATION
717 535-OP SUPERVISION & ENGINEERING L-535
718 536-OP WATER FOR POWER PI-H
719 537-OP HYDRAULIC EXPENSES PI-H
720 538-OP ELECTRIC EXPENSES PI-H
721 539-OP MISCELLANEOUS EXPENSES PI-H
722 540-OP RENTS
723 TOTAL HYDRAULIC OPERATION EXPENSES
724 541-MT SUPERVISION & ENGINEERING L-541
725 542-MT STRUCTURES PI-H
726 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
727 544-MT ELECTRIC PLANT PI-H
728 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
729 TOTAL HYDRAULIC MAINTENANCE EXPENSES
730 TOTAL HYDRAULIC GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 109 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
684 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
685 STEAM POWER GENERATION
686 OPERATION
687 500 / SUPERVISION & ENGINEERING L-500
688 501 / FUEL PI-S
689 502 / STEAM EXPENSES
690 LABOR PI-S
691 OTHER PI-S
692 TOTAL ACCOUNT 502
693 505 / ELECTRIC EXPENSES
694 LABOR PI-S
695 OTHER PI-S
696 TOTAL ACCOUNT 505
697 506 / MISCELLANEOUS EXPENSES PI-S
698 507 / RENTS PI-S
699 STEAM OPERATION EXPENSES
700
701 MAINTENANCE
702 510 / SUPERVISION & ENGINEERING L-510
703 511 / STRUCTURES PI-S
704 512 / BOILER PLANT
705 LABOR PI-S
706 OTHER PI-S
707 TOTAL ACCOUNT 512
708 513 / ELECTRIC PLANT
709 LABOR PI-S
710 OTHER PI-S
711 TOTAL ACCOUNT 513
712 514 / MISCELLANEOUS STEAM PLANT PI-S
713 STEAM MAINTENANCE EXPENSES
714 TOTAL STEAM GENERATION EXPENSES
715
716 HYDRAULIC POWER GENERATION
717 535-OP SUPERVISION & ENGINEERING L-535
718 536-OP WATER FOR POWER PI-H
719 537-OP HYDRAULIC EXPENSES PI-H
720 538-OP ELECTRIC EXPENSES PI-H
721 539-OP MISCELLANEOUS EXPENSES PI-H
722 540-OP RENTS
723 TOTAL HYDRAULIC OPERATION EXPENSES
724 541-MT SUPERVISION & ENGINEERING L-541
725 542-MT STRUCTURES PI-H
726 543-MT RESERVOIRS, DAMS & WATERWAYS PI-H
727 544-MT ELECTRIC PLANT PI-H
728 545-MT MISCELLANEOUS HYDRAULIC PLANT PI-H
729 TOTAL HYDRAULIC MAINTENANCE EXPENSES
730 TOTAL HYDRAULIC GENERATION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 110 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
731 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOCATOR * * *
732
733 OTHER POWER GENERATION
734 546-OP SUPERVISION & ENGINEERING L-546 495,643 347,750 147,893
735 548-OP GENERATING EXPENSES PI-OS 3,102,974 2,177,089 925,885
736 549-OP MISCELLANEOUS EXPENSES PI-OS 355,488 249,415 106,073
737 550-OP RENTS PI-OS
738 TOTAL OTHER POWER OPER EXPENSES 3,954,105
739
740 551-MT SUPERVISION & ENGINEERING L-551
741 552-MT STRUCTURES PI-OS 41,290 28,970 12,320
742 553-MT GENERATING & ELECTRIC PLANT PI-OS 54,507 38,243 16,264
743 554-MT MISCELLANEOUS EXPENSES PI-OS 662,259 464,650 197,609
744 TOTAL OTHER POWER MAINT EXPENSES 758,056
745 TOTAL OTHER POWER GEN EXPENSES 4,712,161
746 555 PURCHASED POWER
747 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
748 557 OTHER PI-SHO 4,311,949 3,940,603 371,346
749 TOTAL OTHER POWER SUPPLY EXPENSES 4,311,949
750
751 TOTAL PRODUCTION EXPENSES 45,011,506
752
753 TRANSMISSION EXPENSES
754 560-OP SUPERVISION & ENGINEERING L-560 2,283,367 2,283,156 211
755 561-OP LOAD DISPATCHING T-PLT 2,929,396 2,929,224 172
756 562-OP STATION EXPENSES T-353 1,806,653 1,806,351 302
757 563-OP OVERHEAD LINE EXPENSES T-354-356 410,892 410,891 1
758 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
759 566-OP MISCELLANEOUS EXPENSES T-PLT
760 567-OP RENTS T-PLT
761 TOTAL TRANSMISSION OPERATION 7,430,307
762 568-MT SUPERVISION & ENGINEERING L-568 87,233 87,226 7
763 569-MT STRUCTURES T-352 1,383,185 1,383,185
764 570-MT STATION EQUIPMENT T-353 2,232,077 2,231,704 373
765 571-MT OVERHEAD LINES T-354-356 830,425 830,424 1
766 573-MT MISCELLANEOUS PLANT T-PLT 3,376 3,376 0
767 TOTAL TRANSMISSION MAINTENANCE 4,536,296
768 TOTAL TRANSMISSION EXPENSES 11,966,603
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 111 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
731 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
732
733 OTHER POWER GENERATION
734 546-OP SUPERVISION & ENGINEERING L-546
735 548-OP GENERATING EXPENSES PI-OS
736 549-OP MISCELLANEOUS EXPENSES PI-OS
737 550-OP RENTS PI-OS
738 TOTAL OTHER POWER OPER EXPENSES
739
740 551-MT SUPERVISION & ENGINEERING L-551
741 552-MT STRUCTURES PI-OS
742 553-MT GENERATING & ELECTRIC PLANT PI-OS
743 554-MT MISCELLANEOUS EXPENSES PI-OS
744 TOTAL OTHER POWER MAINT EXPENSES
745 TOTAL OTHER POWER GEN EXPENSES
746 555 PURCHASED POWER
747 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
748 557 OTHER PI-SHO
749 TOTAL OTHER POWER SUPPLY EXPENSES
750
751 TOTAL PRODUCTION EXPENSES
752
753 TRANSMISSION EXPENSES
754 560-OP SUPERVISION & ENGINEERING L-560
755 561-OP LOAD DISPATCHING T-PLT
756 562-OP STATION EXPENSES T-353
757 563-OP OVERHEAD LINE EXPENSES T-354-356
758 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
759 566-OP MISCELLANEOUS EXPENSES T-PLT
760 567-OP RENTS T-PLT
761 TOTAL TRANSMISSION OPERATION
762 568-MT SUPERVISION & ENGINEERING L-568
763 569-MT STRUCTURES T-352
764 570-MT STATION EQUIPMENT T-353
765 571-MT OVERHEAD LINES T-354-356
766 573-MT MISCELLANEOUS PLANT T-PLT
767 TOTAL TRANSMISSION MAINTENANCE
768 TOTAL TRANSMISSION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 112 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
731 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
732
733 OTHER POWER GENERATION
734 546-OP SUPERVISION & ENGINEERING L-546
735 548-OP GENERATING EXPENSES PI-OS
736 549-OP MISCELLANEOUS EXPENSES PI-OS
737 550-OP RENTS PI-OS
738 TOTAL OTHER POWER OPER EXPENSES
739
740 551-MT SUPERVISION & ENGINEERING L-551
741 552-MT STRUCTURES PI-OS
742 553-MT GENERATING & ELECTRIC PLANT PI-OS
743 554-MT MISCELLANEOUS EXPENSES PI-OS
744 TOTAL OTHER POWER MAINT EXPENSES
745 TOTAL OTHER POWER GEN EXPENSES
746 555 PURCHASED POWER
747 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
748 557 OTHER PI-SHO
749 TOTAL OTHER POWER SUPPLY EXPENSES
750
751 TOTAL PRODUCTION EXPENSES
752
753 TRANSMISSION EXPENSES
754 560-OP SUPERVISION & ENGINEERING L-560
755 561-OP LOAD DISPATCHING T-PLT
756 562-OP STATION EXPENSES T-353
757 563-OP OVERHEAD LINE EXPENSES T-354-356
758 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
759 566-OP MISCELLANEOUS EXPENSES T-PLT
760 567-OP RENTS T-PLT
761 TOTAL TRANSMISSION OPERATION
762 568-MT SUPERVISION & ENGINEERING L-568
763 569-MT STRUCTURES T-352
764 570-MT STATION EQUIPMENT T-353
765 571-MT OVERHEAD LINES T-354-356
766 573-MT MISCELLANEOUS PLANT T-PLT
767 TOTAL TRANSMISSION MAINTENANCE
768 TOTAL TRANSMISSION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 113 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
731 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
732
733 OTHER POWER GENERATION
734 546-OP SUPERVISION & ENGINEERING L-546
735 548-OP GENERATING EXPENSES PI-OS
736 549-OP MISCELLANEOUS EXPENSES PI-OS
737 550-OP RENTS PI-OS
738 TOTAL OTHER POWER OPER EXPENSES
739
740 551-MT SUPERVISION & ENGINEERING L-551
741 552-MT STRUCTURES PI-OS
742 553-MT GENERATING & ELECTRIC PLANT PI-OS
743 554-MT MISCELLANEOUS EXPENSES PI-OS
744 TOTAL OTHER POWER MAINT EXPENSES
745 TOTAL OTHER POWER GEN EXPENSES
746 555 PURCHASED POWER
747 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
748 557 OTHER PI-SHO
749 TOTAL OTHER POWER SUPPLY EXPENSES
750
751 TOTAL PRODUCTION EXPENSES
752
753 TRANSMISSION EXPENSES
754 560-OP SUPERVISION & ENGINEERING L-560
755 561-OP LOAD DISPATCHING T-PLT
756 562-OP STATION EXPENSES T-353
757 563-OP OVERHEAD LINE EXPENSES T-354-356
758 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
759 566-OP MISCELLANEOUS EXPENSES T-PLT
760 567-OP RENTS T-PLT
761 TOTAL TRANSMISSION OPERATION
762 568-MT SUPERVISION & ENGINEERING L-568
763 569-MT STRUCTURES T-352
764 570-MT STATION EQUIPMENT T-353
765 571-MT OVERHEAD LINES T-354-356
766 573-MT MISCELLANEOUS PLANT T-PLT
767 TOTAL TRANSMISSION MAINTENANCE
768 TOTAL TRANSMISSION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 114 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
731 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
732
733 OTHER POWER GENERATION
734 546-OP SUPERVISION & ENGINEERING L-546
735 548-OP GENERATING EXPENSES PI-OS
736 549-OP MISCELLANEOUS EXPENSES PI-OS
737 550-OP RENTS PI-OS
738 TOTAL OTHER POWER OPER EXPENSES
739
740 551-MT SUPERVISION & ENGINEERING L-551
741 552-MT STRUCTURES PI-OS
742 553-MT GENERATING & ELECTRIC PLANT PI-OS
743 554-MT MISCELLANEOUS EXPENSES PI-OS
744 TOTAL OTHER POWER MAINT EXPENSES
745 TOTAL OTHER POWER GEN EXPENSES
746 555 PURCHASED POWER
747 556 LOAD CONTROL & DISPATCHING EXPE PP-KW
748 557 OTHER PI-SHO
749 TOTAL OTHER POWER SUPPLY EXPENSES
750
751 TOTAL PRODUCTION EXPENSES
752
753 TRANSMISSION EXPENSES
754 560-OP SUPERVISION & ENGINEERING L-560
755 561-OP LOAD DISPATCHING T-PLT
756 562-OP STATION EXPENSES T-353
757 563-OP OVERHEAD LINE EXPENSES T-354-356
758 565-OP TRANSMISSION OF ELECTRICITY BY OT KWH-T
759 566-OP MISCELLANEOUS EXPENSES T-PLT
760 567-OP RENTS T-PLT
761 TOTAL TRANSMISSION OPERATION
762 568-MT SUPERVISION & ENGINEERING L-568
763 569-MT STRUCTURES T-352
764 570-MT STATION EQUIPMENT T-353
765 571-MT OVERHEAD LINES T-354-356
766 573-MT MISCELLANEOUS PLANT T-PLT
767 TOTAL TRANSMISSION MAINTENANCE
768 TOTAL TRANSMISSION EXPENSES
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 115 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
769 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOCATOR * *
770
771 DISTRIBUTION EXPENSES
772 580-OP SUPERVISION & ENGINEERING L-580 2,854,543
773 581-OP LOAD DISPATCHING D3601 4,009,091
774 582-OP STATION EXPENSES D362 936,981
775 583-OP OVERHEAD LINE EXPENSES D-364-365 3,354,617
776 584-OP UNDERGROUND LINE EXPENSES D-366-367 1,352,112
777 585-OP STREET LIGHTING & SIGNAL SYSTEMS STLIGHT 19,552
778 586-OP METER EXPENSES METER 4,041,475
779 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS 685,851
780 588-OP MISCELLANEOUS EXPENSES D3601 2,749,719
781 589-OP RENTS D3601
782 TOTAL DISTRIBUTION OPERATION 20,003,940
783
784 590-MT SUPERVISION & ENGINEERING L-590 8,912
785 591-MT STRUCTURES D361
786 592-MT STATION EQUIPMENT D362 2,588,326
787 593-MT OVERHEAD LINES D-364-365 4,830,600
788 594-MT UNDERGROUND LINES D-366-367 300,238
789 595-MT LINE TRANSFORMERS D368 24,370
790 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT 118,851
791 597-MT METERS METER 656,208
792 598-MT MISCELLANEOUS PLANT D3601 76,191
793 TOTAL DISTRIBUTION MAINTENANCE 8,603,695
794 TOTAL DISTRIBUTION EXPENSES 28,607,635
795
796 CUSTOMER ACCOUNTING EXPENSES
797 901-OP SUPERVISION L-901 610,646
798 902-OP METER READING M-READ 1,098,173
799 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR 9,412,221
800 904-OP UNCOLLECTIBLE ACCOUNTS UAR
801 905-OP MISC CUSTOMER ACCOUNTS EXPEN L 798-800
802 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,121,040
803
804 CUSTOMER SERVICES & INFORMATION EXPENSES
805 907-OP SUPERVISION L-907 806,758 118,649
806 908-OP CUSTOMER ASSISTANCE D-908 4,555,597 669,988
807 908 / ENERGY EFFICIENCY RIDER NONE
808 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
809 912 DEMO AND SELLING EXPENSES L 806-808 300,634 44,214
810 TOTAL CUST SERV & INFO EXPENSES 5,662,989
811
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 116 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
769 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
770
771 DISTRIBUTION EXPENSES
772 580-OP SUPERVISION & ENGINEERING L-580
773 581-OP LOAD DISPATCHING D3601
774 582-OP STATION EXPENSES D362
775 583-OP OVERHEAD LINE EXPENSES D-364-365
776 584-OP UNDERGROUND LINE EXPENSES D-366-367
777 585-OP STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
778 586-OP METER EXPENSES METER
779 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
780 588-OP MISCELLANEOUS EXPENSES D3601
781 589-OP RENTS D3601
782 TOTAL DISTRIBUTION OPERATION
783
784 590-MT SUPERVISION & ENGINEERING L-590
785 591-MT STRUCTURES D361
786 592-MT STATION EQUIPMENT D362
787 593-MT OVERHEAD LINES D-364-365
788 594-MT UNDERGROUND LINES D-366-367
789 595-MT LINE TRANSFORMERS D368
790 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
791 597-MT METERS METER
792 598-MT MISCELLANEOUS PLANT D3601
793 TOTAL DISTRIBUTION MAINTENANCE
794 TOTAL DISTRIBUTION EXPENSES
795
796 CUSTOMER ACCOUNTING EXPENSES
797 901-OP SUPERVISION L-901
798 902-OP METER READING M-READ
799 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
800 904-OP UNCOLLECTIBLE ACCOUNTS UAR
801 905-OP MISC CUSTOMER ACCOUNTS EXPEN L 798-800
802 TOTAL CUSTOMER ACCOUNTING EXPENSES
803
804 CUSTOMER SERVICES & INFORMATION EXPENSE
805 907-OP SUPERVISION L-907
806 908-OP CUSTOMER ASSISTANCE D-908
807 908 / ENERGY EFFICIENCY RIDER NONE
808 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
809 912 DEMO AND SELLING EXPENSES L 806-808
810 TOTAL CUST SERV & INFO EXPENSES
811
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
365,851 16,800 742,003 367,747 37,399 59,505 29,492 16,491 172,096
771,834 35,996 942,691 467,211 58,909 212,052 105,096 58,768 613,279
896,734 40,248
2,072,014 1,026,919 25,911
796,505 394,759 99,459
529,379 24,688 646,565 320,446 40,404 145,440 72,082 40,307 420,630
2,584 116 3,296 1,633 63 8 4 2 24
2,477,145 111,181
2,983,670 1,478,749 37,311
176,865 87,657 22,085
3,996 1,981 1,108 11,557
14,668 684 17,915 8,879 1,120 4,030 1,997 1,117 11,655
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 117 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
769 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
770
771 DISTRIBUTION EXPENSES
772 580-OP SUPERVISION & ENGINEERING L-580
773 581-OP LOAD DISPATCHING D3601
774 582-OP STATION EXPENSES D362
775 583-OP OVERHEAD LINE EXPENSES D-364-365
776 584-OP UNDERGROUND LINE EXPENSES D-366-367
777 585-OP STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
778 586-OP METER EXPENSES METER
779 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
780 588-OP MISCELLANEOUS EXPENSES D3601
781 589-OP RENTS D3601
782 TOTAL DISTRIBUTION OPERATION
783
784 590-MT SUPERVISION & ENGINEERING L-590
785 591-MT STRUCTURES D361
786 592-MT STATION EQUIPMENT D362
787 593-MT OVERHEAD LINES D-364-365
788 594-MT UNDERGROUND LINES D-366-367
789 595-MT LINE TRANSFORMERS D368
790 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
791 597-MT METERS METER
792 598-MT MISCELLANEOUS PLANT D3601
793 TOTAL DISTRIBUTION MAINTENANCE
794 TOTAL DISTRIBUTION EXPENSES
795
796 CUSTOMER ACCOUNTING EXPENSES
797 901-OP SUPERVISION L-901
798 902-OP METER READING M-READ
799 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
800 904-OP UNCOLLECTIBLE ACCOUNTS UAR
801 905-OP MISC CUSTOMER ACCOUNTS EXPEN L 798-800
802 TOTAL CUSTOMER ACCOUNTING EXPENSES
803
804 CUSTOMER SERVICES & INFORMATION EXPENSE
805 907-OP SUPERVISION L-907
806 908-OP CUSTOMER ASSISTANCE D-908
807 908 / ENERGY EFFICIENCY RIDER NONE
808 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
809 912 DEMO AND SELLING EXPENSES L 806-808
810 TOTAL CUST SERV & INFO EXPENSES
811
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
85,293 49,357 24,462 34,500 730,780 6,377 116,389
303,950 60,413 29,942 122,944 206,939 11,126 7,941
153,631 76,142
41,045 20,343
19,552
4,041,475
685,851
208,470 41,436 20,536 84,324 141,933 7,631 5,447
12 240 119 2 684 123 0
221,227 109,643
9,114 4,517
5,728
118,851
656,208
5,776 1,148 569 2,336 3,933 211 151
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 118 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
769 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
770
771 DISTRIBUTION EXPENSES
772 580-OP SUPERVISION & ENGINEERING L-580
773 581-OP LOAD DISPATCHING D3601
774 582-OP STATION EXPENSES D362
775 583-OP OVERHEAD LINE EXPENSES D-364-365
776 584-OP UNDERGROUND LINE EXPENSES D-366-367
777 585-OP STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
778 586-OP METER EXPENSES METER
779 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
780 588-OP MISCELLANEOUS EXPENSES D3601
781 589-OP RENTS D3601
782 TOTAL DISTRIBUTION OPERATION
783
784 590-MT SUPERVISION & ENGINEERING L-590
785 591-MT STRUCTURES D361
786 592-MT STATION EQUIPMENT D362
787 593-MT OVERHEAD LINES D-364-365
788 594-MT UNDERGROUND LINES D-366-367
789 595-MT LINE TRANSFORMERS D368
790 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
791 597-MT METERS METER
792 598-MT MISCELLANEOUS PLANT D3601
793 TOTAL DISTRIBUTION MAINTENANCE
794 TOTAL DISTRIBUTION EXPENSES
795
796 CUSTOMER ACCOUNTING EXPENSES
797 901-OP SUPERVISION L-901
798 902-OP METER READING M-READ
799 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
800 904-OP UNCOLLECTIBLE ACCOUNTS UAR
801 905-OP MISC CUSTOMER ACCOUNTS EXPEN L 798-800
802 TOTAL CUSTOMER ACCOUNTING EXPENSES
803
804 CUSTOMER SERVICES & INFORMATION EXPENSE
805 907-OP SUPERVISION L-907
806 908-OP CUSTOMER ASSISTANCE D-908
807 908 / ENERGY EFFICIENCY RIDER NONE
808 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
809 912 DEMO AND SELLING EXPENSES L 806-808
810 TOTAL CUST SERV & INFO EXPENSES
811
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
63,803 546,843
1,098,173
9,412,221
688,109
3,885,609
256,420
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 119 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
769 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
770
771 DISTRIBUTION EXPENSES
772 580-OP SUPERVISION & ENGINEERING L-580
773 581-OP LOAD DISPATCHING D3601
774 582-OP STATION EXPENSES D362
775 583-OP OVERHEAD LINE EXPENSES D-364-365
776 584-OP UNDERGROUND LINE EXPENSES D-366-367
777 585-OP STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
778 586-OP METER EXPENSES METER
779 587-OP CUSTOMER INSTALLATIONS EXPENSE CUSTINS
780 588-OP MISCELLANEOUS EXPENSES D3601
781 589-OP RENTS D3601
782 TOTAL DISTRIBUTION OPERATION
783
784 590-MT SUPERVISION & ENGINEERING L-590
785 591-MT STRUCTURES D361
786 592-MT STATION EQUIPMENT D362
787 593-MT OVERHEAD LINES D-364-365
788 594-MT UNDERGROUND LINES D-366-367
789 595-MT LINE TRANSFORMERS D368
790 596-MT STREET LIGHTING & SIGNAL SYSTEMS STLIGHT
791 597-MT METERS METER
792 598-MT MISCELLANEOUS PLANT D3601
793 TOTAL DISTRIBUTION MAINTENANCE
794 TOTAL DISTRIBUTION EXPENSES
795
796 CUSTOMER ACCOUNTING EXPENSES
797 901-OP SUPERVISION L-901
798 902-OP METER READING M-READ
799 903-OP CUSTOMER RECORDS & COLLECTIONS C-RECOR
800 904-OP UNCOLLECTIBLE ACCOUNTS UAR
801 905-OP MISC CUSTOMER ACCOUNTS EXPEN L 798-800
802 TOTAL CUSTOMER ACCOUNTING EXPENSES
803
804 CUSTOMER SERVICES & INFORMATION EXPENSE
805 907-OP SUPERVISION L-907
806 908-OP CUSTOMER ASSISTANCE D-908
807 908 / ENERGY EFFICIENCY RIDER NONE
808 909-OP INFORMATION & INSTRUCTIONAL C-ASSIST
809 912 DEMO AND SELLING EXPENSES L 806-808
810 TOTAL CUST SERV & INFO EXPENSES
811
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 120 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
812 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOCATOR * *
813
814 DMINISTRATIVE & GENERAL EXPENSES
815 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR 51,175,830 22,029,585 888,538 5,981,709 533
816 921-OP OFFICE SUPPLIES LABOR 218,898 94,229 3,801 25,586 2
817 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
818 923-OP OUTSIDE SERVICES O&M-M
819 924-OP PROPERTY INSURANCE
820 PRODUCTION - STEAM NONE
821 ALL RISK & MISCELLANEOUS P101P 363,208 124,815 11,762 84,559 5
822 TOTAL ACCOUNT 924 363,208
823
824 925-OP INJURIES & DAMAGES LABOR 126,578 54,488 2,198 14,795 1
825 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
826 927-OP FRANCHISE REQUIREMENTS NONE
827 928-OP REGULATORY COMMISSION EXPENSES
828 FERC ADMIN ASSESSMENTS NONE
829 FERC RATE CASE EXPENSE NONE
830 SEC EXPENSES NONE
831 IDAHO PUC - RATE CASE NONE
832 - OTHER NONE
833 OREGON PUC - RATE CASE NONE
834 -OTHER NONE
835 NEVADA PSC - RATE CASE NONE
836 -OTHER NONE
837 TOTAL ACCOUNT 928
838
839 929-OP DUPLICATE CHARGES-CR NONE
840 9301-OP GENERAL ADVERTISING LABOR
841 9302-OP MISCELLANEOUS EXPENSES LABOR 205,380 88,410 3,566 24,006 2
842 931-OP RENTS GEN-PLT
843 935-MT GENERAL PLANT MAINTENANCE GEN-PLT 993,286 341,339 32,166 231,248 14
844 TOTAL ADMIN & GENERAL EXPENSES 53,083,181
845 TOTAL OPER & MAINT EXPENSES 155,452,955 66,799,832 2,719,421 18,327,439 1,625
846
847 TOTAL LABOR - RATIO (%) 1.0000 0.4297 0.0175 0.1179 0.0000
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 121 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
812 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
813
814 DMINISTRATIVE & GENERAL EXPENSES
815 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
816 921-OP OFFICE SUPPLIES LABOR
817 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
818 923-OP OUTSIDE SERVICES O&M-M
819 924-OP PROPERTY INSURANCE
820 PRODUCTION - STEAM NONE
821 ALL RISK & MISCELLANEOUS P101P
822 TOTAL ACCOUNT 924
823
824 925-OP INJURIES & DAMAGES LABOR
825 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
826 927-OP FRANCHISE REQUIREMENTS NONE
827 928-OP REGULATORY COMMISSION EXPENSES
828 FERC ADMIN ASSESSMENTS NONE
829 FERC RATE CASE EXPENSE NONE
830 SEC EXPENSES NONE
831 IDAHO PUC - RATE CASE NONE
832 - OTHER NONE
833 OREGON PUC - RATE CASE NONE
834 -OTHER NONE
835 NEVADA PSC - RATE CASE NONE
836 -OTHER NONE
837 TOTAL ACCOUNT 928
838
839 929-OP DUPLICATE CHARGES-CR NONE
840 9301-OP GENERAL ADVERTISING LABOR
841 9302-OP MISCELLANEOUS EXPENSES LABOR
842 931-OP RENTS GEN-PLT
843 935-MT GENERAL PLANT MAINTENANCE GEN-PLT
844 TOTAL ADMIN & GENERAL EXPENSES
845 TOTAL OPER & MAINT EXPENSES
846
847 TOTAL LABOR - RATIO (%)
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
2,528,650 114,836 4,190,021 2,076,633 161,302 212,478 105,307 58,886 614,512
10,816 491 17,922 8,883 690 909 450 252 2,629
27,351 1,276 33,405 16,556 2,088 7,514 3,724 2,083 21,732
6,254 284 10,364 5,136 399 526 260 146 1,520
10,148 461 16,816 8,334 647 853 423 236 2,466
74,798 3,488 91,356 45,277 5,709 20,550 10,185 5,695 59,433
7,716,213 350,549 12,741,408 6,314,821 493,495 667,861 331,001 185,090 1,931,534
0.0496 0.0023 0.0820 0.0406 0.0032 0.0043 0.0021 0.0012 0.0124
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 122 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
812 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
813
814 DMINISTRATIVE & GENERAL EXPENSES
815 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
816 921-OP OFFICE SUPPLIES LABOR
817 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
818 923-OP OUTSIDE SERVICES O&M-M
819 924-OP PROPERTY INSURANCE
820 PRODUCTION - STEAM NONE
821 ALL RISK & MISCELLANEOUS P101P
822 TOTAL ACCOUNT 924
823
824 925-OP INJURIES & DAMAGES LABOR
825 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
826 927-OP FRANCHISE REQUIREMENTS NONE
827 928-OP REGULATORY COMMISSION EXPENSES
828 FERC ADMIN ASSESSMENTS NONE
829 FERC RATE CASE EXPENSE NONE
830 SEC EXPENSES NONE
831 IDAHO PUC - RATE CASE NONE
832 - OTHER NONE
833 OREGON PUC - RATE CASE NONE
834 -OTHER NONE
835 NEVADA PSC - RATE CASE NONE
836 -OTHER NONE
837 TOTAL ACCOUNT 928
838
839 929-OP DUPLICATE CHARGES-CR NONE
840 9301-OP GENERAL ADVERTISING LABOR
841 9302-OP MISCELLANEOUS EXPENSES LABOR
842 931-OP RENTS GEN-PLT
843 935-MT GENERAL PLANT MAINTENANCE GEN-PLT
844 TOTAL ADMIN & GENERAL EXPENSES
845 TOTAL OPER & MAINT EXPENSES
846
847 TOTAL LABOR - RATIO (%)
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
304,561 288,755 143,111 122,032 2,890,464 81,921 407,817
1,303 1,235 612 522 12,364 350 1,744
10,771 2,141 1,061 4,357 7,333 394 281
753 714 354 302 7,149 203 1,009
1,222 1,159 574 490 11,600 329 1,637
29,456 5,855 2,902 11,914 20,054 1,078 770
957,295 877,470 434,886 383,723 8,730,916 248,148 1,229,037
0.0062 0.0056 0.0028 0.0025 0.0562 0.0016 0.0079
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 123 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
812 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
813
814 DMINISTRATIVE & GENERAL EXPENSES
815 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
816 921-OP OFFICE SUPPLIES LABOR
817 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
818 923-OP OUTSIDE SERVICES O&M-M
819 924-OP PROPERTY INSURANCE
820 PRODUCTION - STEAM NONE
821 ALL RISK & MISCELLANEOUS P101P
822 TOTAL ACCOUNT 924
823
824 925-OP INJURIES & DAMAGES LABOR
825 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
826 927-OP FRANCHISE REQUIREMENTS NONE
827 928-OP REGULATORY COMMISSION EXPENSES
828 FERC ADMIN ASSESSMENTS NONE
829 FERC RATE CASE EXPENSE NONE
830 SEC EXPENSES NONE
831 IDAHO PUC - RATE CASE NONE
832 - OTHER NONE
833 OREGON PUC - RATE CASE NONE
834 -OTHER NONE
835 NEVADA PSC - RATE CASE NONE
836 -OTHER NONE
837 TOTAL ACCOUNT 928
838
839 929-OP DUPLICATE CHARGES-CR NONE
840 9301-OP GENERAL ADVERTISING LABOR
841 9302-OP MISCELLANEOUS EXPENSES LABOR
842 931-OP RENTS GEN-PLT
843 935-MT GENERAL PLANT MAINTENANCE GEN-PLT
844 TOTAL ADMIN & GENERAL EXPENSES
845 TOTAL OPER & MAINT EXPENSES
846
847 TOTAL LABOR - RATIO (%)
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
580,885 4,978,651 2,414,642
2,485 21,296 10,328
1,437 12,314 5,972
2,331 19,980 9,691
1,749,115 14,991,305 7,270,771
0.0113 0.0964 0.0468
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 124 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
812 * * * TABLE 10 - DEVELOPMENT OF LABOR RELATED ALLOC
813
814 DMINISTRATIVE & GENERAL EXPENSES
815 920-OP DMINISTRATIVE & GENERAL SALARIE LABOR
816 921-OP OFFICE SUPPLIES LABOR
817 922-OP DMIN & GENERAL EXP TRANSFERRED LABOR
818 923-OP OUTSIDE SERVICES O&M-M
819 924-OP PROPERTY INSURANCE
820 PRODUCTION - STEAM NONE
821 ALL RISK & MISCELLANEOUS P101P
822 TOTAL ACCOUNT 924
823
824 925-OP INJURIES & DAMAGES LABOR
825 926-OP EMPLOYEE PENSIONS & BENEFITS LABOR
826 927-OP FRANCHISE REQUIREMENTS NONE
827 928-OP REGULATORY COMMISSION EXPENSES
828 FERC ADMIN ASSESSMENTS NONE
829 FERC RATE CASE EXPENSE NONE
830 SEC EXPENSES NONE
831 IDAHO PUC - RATE CASE NONE
832 - OTHER NONE
833 OREGON PUC - RATE CASE NONE
834 -OTHER NONE
835 NEVADA PSC - RATE CASE NONE
836 -OTHER NONE
837 TOTAL ACCOUNT 928
838
839 929-OP DUPLICATE CHARGES-CR NONE
840 9301-OP GENERAL ADVERTISING LABOR
841 9302-OP MISCELLANEOUS EXPENSES LABOR
842 931-OP RENTS GEN-PLT
843 935-MT GENERAL PLANT MAINTENANCE GEN-PLT
844 TOTAL ADMIN & GENERAL EXPENSES
845 TOTAL OPER & MAINT EXPENSES
846
847 TOTAL LABOR - RATIO (%)
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 125 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
848 *** TABLE 11 - FUNCTIONALIZATION ALLOCATORS **
849
850
851 PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
852 KWH GENERATION - BY STEAM UNITS KWH-S 100% 100%
853 KWH GENERATION - BY HYDRAULIC UNITS KWH-H 100% 100%
854 KWH GENERATION - BY OTHER UNITS KWH-O 100% 100%
855 KWH GENERATION - BY OTHER KWH-O 100% 100%
856 KWH GENERATION - ANNUAL KWH-T 100% 100%
857 555 PURCHASED POWER - CAPACIT PP-KW 100% 91% 9%
858 555 PURCHASED POWER - ENERG PP-KWH 100% 100%
859 555 PURCHASED POWER - OTHER PP-OT 100% 100%
860 555 PURCHASED POWER - TOTAL PP-T 100% 30% 3% 67%
861 TOTAL COGEN & SMALL POWER PROD COGEN-E 100% 100%
862 PRODUCTION - STEAM INVESTMENT PI-S 100% 100%
863 PRODUCTION - HYDRAULIC INVESTMENT PI-H 100% 100%
864 PRODUCTION - OTHER INVESTMENT PI-O 100% 100%
865 PRODUCTION - OTHER INVESTMENT - Baseload PI-OS 100% 70% 30%
866 TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
867 TRANSMISSION PLANT T-100 100%100%
868 TRANSMISSION DIRECT ASSIGNMENT T-Direct 100%100%
869 DISTRIBUTION DIRECT ASSIGNMENT ALLOCATORS
870 SUBSTATION CIAC CIAC 100%
871 SERVICES SERVICE 100%
872 METERS METER 100%
873 METER READING M-READ 100%
874 CUSTOMER RECORDS C-RECOR 100%
875 CUSTOMER ASSISTANCE C-ASSIST 100%
876 UNCOLLECTIBLE ACCOUNTS UAR 100%
877 INSTALLATIONS ON CUSTOMER PREMISES CUSTINS 100%
878 STREET LIGHTING SYSTEMS STLIGHT 100%
879 OTHER DIRECT ASSIGNMENT ALLOCATORS
880 MISC. REVENUE MISC-RE 100%
881 OTHER REVENUE OTH-REV 100%
882 OTHER EXPENSE OTH-EXP 100%
883 INCOME TAX AND REVENUE ALLOCATOR TAX-REV 100%
884 KWH-TA KWH-TA 100%
885 NULL REV. REQ. VALUE NONE
886
887 PRODUCTION ALLOCATORS
888 PRODUCTION - HYDRAULIC & OTHER INVESTMENT 1,664,974,337 1,484,143,992 180,830,345
889 L 21-23 PI-HO 100% 89% 11%
890 TOTAL PRODUCTION PLANT INVESTMENT 2,099,744,010 1,918,913,664 180,830,345
891 L 25 PI-SHO 100% 91% 9%
892 TRANSMISSION ALLOCATORS
893 350 LAND & LAND RIGHTS 39,364,923 39,364,923
894 L 31 T-350 100%100%
895 352 STRUCTURES & IMPROVEMENTS 96,459,348 96,459,348
DIRECT ASSIGNMENT ALLOCATORS
DERIVED ALLOCATORS
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 126 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
848 *** TABLE 11 - FUNCTIONALIZATION ALLOCATORS **
849
850
851 PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
852 KWH GENERATION - BY STEAM UNITS KWH-S
853 KWH GENERATION - BY HYDRAULIC UNITS KWH-H
854 KWH GENERATION - BY OTHER UNITS KWH-O
855 KWH GENERATION - BY OTHER KWH-O
856 KWH GENERATION - ANNUAL KWH-T
857 555 PURCHASED POWER - CAPACIT PP-KW
858 555 PURCHASED POWER - ENERG PP-KWH
859 555 PURCHASED POWER - OTHER PP-OT
860 555 PURCHASED POWER - TOTAL PP-T
861 TOTAL COGEN & SMALL POWER PROD COGEN-E
862 PRODUCTION - STEAM INVESTMENT PI-S
863 PRODUCTION - HYDRAULIC INVESTMENT PI-H
864 PRODUCTION - OTHER INVESTMENT PI-O
865 PRODUCTION - OTHER INVESTMENT - Baseload PI-OS
866 TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
867 TRANSMISSION PLANT T-100
868 TRANSMISSION DIRECT ASSIGNMENT T-Direct
869 DISTRIBUTION DIRECT ASSIGNMENT ALLOCATORS
870 SUBSTATION CIAC CIAC
871 SERVICES SERVICE
872 METERS METER
873 METER READING M-READ
874 CUSTOMER RECORDS C-RECOR
875 CUSTOMER ASSISTANCE C-ASSIST
876 UNCOLLECTIBLE ACCOUNTS UAR
877 INSTALLATIONS ON CUSTOMER PREMISES CUSTINS
878 STREET LIGHTING SYSTEMS STLIGHT
879 OTHER DIRECT ASSIGNMENT ALLOCATORS
880 MISC. REVENUE MISC-RE
881 OTHER REVENUE OTH-REV
882 OTHER EXPENSE OTH-EXP
883 INCOME TAX AND REVENUE ALLOCATOR TAX-REV
884 KWH-TA KWH-TA
885 NULL REV. REQ. VALUE NONE
886
887 PRODUCTION ALLOCATORS
888 PRODUCTION - HYDRAULIC & OTHER INVESTMENT
889 L 21-23 PI-HO
890 TOTAL PRODUCTION PLANT INVESTMENT
891 L 25 PI-SHO
892 TRANSMISSION ALLOCATORS
893 350 LAND & LAND RIGHTS
894 L 31 T-350
895 352 STRUCTURES & IMPROVEMENTS
DIRECT ASSIGNMENT ALLOCATORS
DERIVED ALLOCATORS
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
100%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 127 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
848 *** TABLE 11 - FUNCTIONALIZATION ALLOCATORS **
849
850
851 PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
852 KWH GENERATION - BY STEAM UNITS KWH-S
853 KWH GENERATION - BY HYDRAULIC UNITS KWH-H
854 KWH GENERATION - BY OTHER UNITS KWH-O
855 KWH GENERATION - BY OTHER KWH-O
856 KWH GENERATION - ANNUAL KWH-T
857 555 PURCHASED POWER - CAPACIT PP-KW
858 555 PURCHASED POWER - ENERG PP-KWH
859 555 PURCHASED POWER - OTHER PP-OT
860 555 PURCHASED POWER - TOTAL PP-T
861 TOTAL COGEN & SMALL POWER PROD COGEN-E
862 PRODUCTION - STEAM INVESTMENT PI-S
863 PRODUCTION - HYDRAULIC INVESTMENT PI-H
864 PRODUCTION - OTHER INVESTMENT PI-O
865 PRODUCTION - OTHER INVESTMENT - Baseload PI-OS
866 TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
867 TRANSMISSION PLANT T-100
868 TRANSMISSION DIRECT ASSIGNMENT T-Direct
869 DISTRIBUTION DIRECT ASSIGNMENT ALLOCATORS
870 SUBSTATION CIAC CIAC
871 SERVICES SERVICE
872 METERS METER
873 METER READING M-READ
874 CUSTOMER RECORDS C-RECOR
875 CUSTOMER ASSISTANCE C-ASSIST
876 UNCOLLECTIBLE ACCOUNTS UAR
877 INSTALLATIONS ON CUSTOMER PREMISES CUSTINS
878 STREET LIGHTING SYSTEMS STLIGHT
879 OTHER DIRECT ASSIGNMENT ALLOCATORS
880 MISC. REVENUE MISC-RE
881 OTHER REVENUE OTH-REV
882 OTHER EXPENSE OTH-EXP
883 INCOME TAX AND REVENUE ALLOCATOR TAX-REV
884 KWH-TA KWH-TA
885 NULL REV. REQ. VALUE NONE
886
887 PRODUCTION ALLOCATORS
888 PRODUCTION - HYDRAULIC & OTHER INVESTMENT
889 L 21-23 PI-HO
890 TOTAL PRODUCTION PLANT INVESTMENT
891 L 25 PI-SHO
892 TRANSMISSION ALLOCATORS
893 350 LAND & LAND RIGHTS
894 L 31 T-350
895 352 STRUCTURES & IMPROVEMENTS
DIRECT ASSIGNMENT ALLOCATORS
DERIVED ALLOCATORS
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
100%
100%
100%
100%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 128 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
848 *** TABLE 11 - FUNCTIONALIZATION ALLOCATORS **
849
850
851 PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
852 KWH GENERATION - BY STEAM UNITS KWH-S
853 KWH GENERATION - BY HYDRAULIC UNITS KWH-H
854 KWH GENERATION - BY OTHER UNITS KWH-O
855 KWH GENERATION - BY OTHER KWH-O
856 KWH GENERATION - ANNUAL KWH-T
857 555 PURCHASED POWER - CAPACIT PP-KW
858 555 PURCHASED POWER - ENERG PP-KWH
859 555 PURCHASED POWER - OTHER PP-OT
860 555 PURCHASED POWER - TOTAL PP-T
861 TOTAL COGEN & SMALL POWER PROD COGEN-E
862 PRODUCTION - STEAM INVESTMENT PI-S
863 PRODUCTION - HYDRAULIC INVESTMENT PI-H
864 PRODUCTION - OTHER INVESTMENT PI-O
865 PRODUCTION - OTHER INVESTMENT - Baseload PI-OS
866 TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
867 TRANSMISSION PLANT T-100
868 TRANSMISSION DIRECT ASSIGNMENT T-Direct
869 DISTRIBUTION DIRECT ASSIGNMENT ALLOCATORS
870 SUBSTATION CIAC CIAC
871 SERVICES SERVICE
872 METERS METER
873 METER READING M-READ
874 CUSTOMER RECORDS C-RECOR
875 CUSTOMER ASSISTANCE C-ASSIST
876 UNCOLLECTIBLE ACCOUNTS UAR
877 INSTALLATIONS ON CUSTOMER PREMISES CUSTINS
878 STREET LIGHTING SYSTEMS STLIGHT
879 OTHER DIRECT ASSIGNMENT ALLOCATORS
880 MISC. REVENUE MISC-RE
881 OTHER REVENUE OTH-REV
882 OTHER EXPENSE OTH-EXP
883 INCOME TAX AND REVENUE ALLOCATOR TAX-REV
884 KWH-TA KWH-TA
885 NULL REV. REQ. VALUE NONE
886
887 PRODUCTION ALLOCATORS
888 PRODUCTION - HYDRAULIC & OTHER INVESTMENT
889 L 21-23 PI-HO
890 TOTAL PRODUCTION PLANT INVESTMENT
891 L 25 PI-SHO
892 TRANSMISSION ALLOCATORS
893 350 LAND & LAND RIGHTS
894 L 31 T-350
895 352 STRUCTURES & IMPROVEMENTS
DIRECT ASSIGNMENT ALLOCATORS
DERIVED ALLOCATORS
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
100%
100%
100%
100%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 129 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
848 *** TABLE 11 - FUNCTIONALIZATION ALLOCATORS **
849
850
851 PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
852 KWH GENERATION - BY STEAM UNITS KWH-S
853 KWH GENERATION - BY HYDRAULIC UNITS KWH-H
854 KWH GENERATION - BY OTHER UNITS KWH-O
855 KWH GENERATION - BY OTHER KWH-O
856 KWH GENERATION - ANNUAL KWH-T
857 555 PURCHASED POWER - CAPACIT PP-KW
858 555 PURCHASED POWER - ENERG PP-KWH
859 555 PURCHASED POWER - OTHER PP-OT
860 555 PURCHASED POWER - TOTAL PP-T
861 TOTAL COGEN & SMALL POWER PROD COGEN-E
862 PRODUCTION - STEAM INVESTMENT PI-S
863 PRODUCTION - HYDRAULIC INVESTMENT PI-H
864 PRODUCTION - OTHER INVESTMENT PI-O
865 PRODUCTION - OTHER INVESTMENT - Baseload PI-OS
866 TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
867 TRANSMISSION PLANT T-100
868 TRANSMISSION DIRECT ASSIGNMENT T-Direct
869 DISTRIBUTION DIRECT ASSIGNMENT ALLOCATORS
870 SUBSTATION CIAC CIAC
871 SERVICES SERVICE
872 METERS METER
873 METER READING M-READ
874 CUSTOMER RECORDS C-RECOR
875 CUSTOMER ASSISTANCE C-ASSIST
876 UNCOLLECTIBLE ACCOUNTS UAR
877 INSTALLATIONS ON CUSTOMER PREMISES CUSTINS
878 STREET LIGHTING SYSTEMS STLIGHT
879 OTHER DIRECT ASSIGNMENT ALLOCATORS
880 MISC. REVENUE MISC-RE
881 OTHER REVENUE OTH-REV
882 OTHER EXPENSE OTH-EXP
883 INCOME TAX AND REVENUE ALLOCATOR TAX-REV
884 KWH-TA KWH-TA
885 NULL REV. REQ. VALUE NONE
886
887 PRODUCTION ALLOCATORS
888 PRODUCTION - HYDRAULIC & OTHER INVESTMENT
889 L 21-23 PI-HO
890 TOTAL PRODUCTION PLANT INVESTMENT
891 L 25 PI-SHO
892 TRANSMISSION ALLOCATORS
893 350 LAND & LAND RIGHTS
894 L 31 T-350
895 352 STRUCTURES & IMPROVEMENTS
DIRECT ASSIGNMENT ALLOCATORS
DERIVED ALLOCATORS
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
100%
100%
100%
100%
100%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 130 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
896 L 36 T-352 100%100%
897 353 STATION EQUIPMENT 449,356,402 449,281,302 75,100
898 L 41 T-353 100%100% 0%
899 354 TOWERS & FIXTURES 227,483,716 227,483,716
900 L 47 T-354 100%100%
901 355 POLES & FIXTURES 226,404,073 226,404,073
902 L 52 T-355 100%100%
903 356 OVERHEAD CONDUCTORS & DEVICES 260,647,076 260,645,887 1,189
904 L 57 T-356 100%100% 0%
905 359 ROADS & TRAILS 374,346 374,346
906 L 63 T-359 100%100%
907 354-359 COMBINED TRANSMISSION ALLOCATOR 714,909,210 714,908,021 1,189
#### L 45-62 T-354-359 100%100% 0%
909 354 - 35 COMBINED TRANSMISSION ALLOCATOR 714,534,864 714,533,675 1,189
910 L 45-56 T-354-356 100%100% 0%
911 TOTAL TRANSMISSION PLANT 1,300,089,883 1,300,013,594 76,289
912 L 64 T-PLT 100%100% 0%
913 DISTRIBUTION ALLOCATORS
914 #360 LAND 9,056,163
915 (DERIVED FROM ACTUALS) D360 100%
916 #361 STRUCTURES & IMPROVEMENTS 64,320,867
917 (DERIVED FROM ACTUALS) D361 100%
918 #362 STATION EQUIPMENT 349,200,558
919 (DERIVED FROM ACTUALS) D362 100%
920 #360 NET PLANT 8,625,808
921 (DERIVED FROM ACTUALS) D360N 100%
922 #361 NET PLANT 56,873,252
923 (DERIVED FROM ACTUALS) D361N 100%
924 #362 NET PLANT 314,307,682
925 (DERIVED FROM ACTUALS) D362N 100%
926 #364 POLES, TOWERS, & FIXTURES 288,748,305
927 (DERIVED FROM ACTUALS) D364 100%
928 #365 OVERHEAD CONDUCTORS & DEVICES 146,384,826
929 (DERIVED FROM ACTUALS) D365 100%
930 #366 UNDERGROUND CONDUIT 51,958,505
931 (DERIVED FROM ACTUALS) D366 100%
932 #367 UNDERGROUND CONDUCTORS & DEVICES 313,429,461
933 (DERIVED FROM ACTUALS) D367 100%
934 #368 LINE TRANSFORMERS 666,063,582
935 (DERIVED FROM ACTUALS) D368 100%
936 TOTAL DISTRIBUTION PLANT 2,184,148,463
937 D3601 100%
938 TOTAL NET DISTRIBUTION PLANT 2,123,850,274
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 131 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
896 L 36 T-352
897 353 STATION EQUIPMENT
898 L 41 T-353
899 354 TOWERS & FIXTURES
900 L 47 T-354
901 355 POLES & FIXTURES
902 L 52 T-355
903 356 OVERHEAD CONDUCTORS & DEVICES
904 L 57 T-356
905 359 ROADS & TRAILS
906 L 63 T-359
907 354-359 COMBINED TRANSMISSION ALLOCATOR
#### L 45-62 T-354-359
909 354 - 35 COMBINED TRANSMISSION ALLOCATOR
910 L 45-56 T-354-356
911 TOTAL TRANSMISSION PLANT
912 L 64 T-PLT
913 DISTRIBUTION ALLOCATORS
914 #360 LAND
915 (DERIVED FROM ACTUALS) D360
916 #361 STRUCTURES & IMPROVEMENTS
917 (DERIVED FROM ACTUALS) D361
918 #362 STATION EQUIPMENT
919 (DERIVED FROM ACTUALS) D362
920 #360 NET PLANT
921 (DERIVED FROM ACTUALS) D360N
922 #361 NET PLANT
923 (DERIVED FROM ACTUALS) D361N
924 #362 NET PLANT
925 (DERIVED FROM ACTUALS) D362N
926 #364 POLES, TOWERS, & FIXTURES
927 (DERIVED FROM ACTUALS) D364
928 #365 OVERHEAD CONDUCTORS & DEVICES
929 (DERIVED FROM ACTUALS) D365
930 #366 UNDERGROUND CONDUIT
931 (DERIVED FROM ACTUALS) D366
932 #367 UNDERGROUND CONDUCTORS & DEVICES
933 (DERIVED FROM ACTUALS) D367
934 #368 LINE TRANSFORMERS
935 (DERIVED FROM ACTUALS) D368
936 TOTAL DISTRIBUTION PLANT
937 D3601
938 TOTAL NET DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
9,056,112 51
100% 0%
60,478,466 3,842,401
94% 6%
334,200,746 14,999,812
96% 4%
8,625,757 51
100% 0%
56,337,171 536,081
99% 1%
310,836,279 3,471,403
99% 1%
180,815,162 89,614,532 2,012,844
63% 31% 1%
87,905,108 43,567,005 1,351,968
60% 30% 1%
24,711,812 12,247,521 6,296,318
48% 24% 12%
190,387,577 94,358,755 20,641,588
61% 30% 7%
109,222,060 54,131,986 30,269,678 315,883,541
16% 8% 5% 47%
420,494,493 19,610,440 513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
19% 1% 24% 12% 1% 5% 3% 1% 15%
375,799,208 4,007,536 513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 132 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
896 L 36 T-352
897 353 STATION EQUIPMENT
898 L 41 T-353
899 354 TOWERS & FIXTURES
900 L 47 T-354
901 355 POLES & FIXTURES
902 L 52 T-355
903 356 OVERHEAD CONDUCTORS & DEVICES
904 L 57 T-356
905 359 ROADS & TRAILS
906 L 63 T-359
907 354-359 COMBINED TRANSMISSION ALLOCATOR
#### L 45-62 T-354-359
909 354 - 35 COMBINED TRANSMISSION ALLOCATOR
910 L 45-56 T-354-356
911 TOTAL TRANSMISSION PLANT
912 L 64 T-PLT
913 DISTRIBUTION ALLOCATORS
914 #360 LAND
915 (DERIVED FROM ACTUALS) D360
916 #361 STRUCTURES & IMPROVEMENTS
917 (DERIVED FROM ACTUALS) D361
918 #362 STATION EQUIPMENT
919 (DERIVED FROM ACTUALS) D362
920 #360 NET PLANT
921 (DERIVED FROM ACTUALS) D360N
922 #361 NET PLANT
923 (DERIVED FROM ACTUALS) D361N
924 #362 NET PLANT
925 (DERIVED FROM ACTUALS) D362N
926 #364 POLES, TOWERS, & FIXTURES
927 (DERIVED FROM ACTUALS) D364
928 #365 OVERHEAD CONDUCTORS & DEVICES
929 (DERIVED FROM ACTUALS) D365
930 #366 UNDERGROUND CONDUIT
931 (DERIVED FROM ACTUALS) D366
932 #367 UNDERGROUND CONDUCTORS & DEVICES
933 (DERIVED FROM ACTUALS) D367
934 #368 LINE TRANSFORMERS
935 (DERIVED FROM ACTUALS) D368
936 TOTAL DISTRIBUTION PLANT
937 D3601
938 TOTAL NET DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
10,902,390 5,403,377
4% 2%
9,067,008 4,493,736
6% 3%
5,818,917 2,883,937
11% 6%
5,376,749 2,664,792
2% 1%
156,556,316
24%
165,591,546 32,913,074 16,312,181 66,979,720 112,739,963 6,061,607 4,326,265
8% 2% 1% 3% 5% 0% 0%
165,591,546 32,913,074 16,312,181 66,979,720 112,739,963 6,061,607 4,326,265
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 133 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
896 L 36 T-352
897 353 STATION EQUIPMENT
898 L 41 T-353
899 354 TOWERS & FIXTURES
900 L 47 T-354
901 355 POLES & FIXTURES
902 L 52 T-355
903 356 OVERHEAD CONDUCTORS & DEVICES
904 L 57 T-356
905 359 ROADS & TRAILS
906 L 63 T-359
907 354-359 COMBINED TRANSMISSION ALLOCATOR
#### L 45-62 T-354-359
909 354 - 35 COMBINED TRANSMISSION ALLOCATOR
910 L 45-56 T-354-356
911 TOTAL TRANSMISSION PLANT
912 L 64 T-PLT
913 DISTRIBUTION ALLOCATORS
914 #360 LAND
915 (DERIVED FROM ACTUALS) D360
916 #361 STRUCTURES & IMPROVEMENTS
917 (DERIVED FROM ACTUALS) D361
918 #362 STATION EQUIPMENT
919 (DERIVED FROM ACTUALS) D362
920 #360 NET PLANT
921 (DERIVED FROM ACTUALS) D360N
922 #361 NET PLANT
923 (DERIVED FROM ACTUALS) D361N
924 #362 NET PLANT
925 (DERIVED FROM ACTUALS) D362N
926 #364 POLES, TOWERS, & FIXTURES
927 (DERIVED FROM ACTUALS) D364
928 #365 OVERHEAD CONDUCTORS & DEVICES
929 (DERIVED FROM ACTUALS) D365
930 #366 UNDERGROUND CONDUIT
931 (DERIVED FROM ACTUALS) D366
932 #367 UNDERGROUND CONDUCTORS & DEVICES
933 (DERIVED FROM ACTUALS) D367
934 #368 LINE TRANSFORMERS
935 (DERIVED FROM ACTUALS) D368
936 TOTAL DISTRIBUTION PLANT
937 D3601
938 TOTAL NET DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 134 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
896 L 36 T-352
897 353 STATION EQUIPMENT
898 L 41 T-353
899 354 TOWERS & FIXTURES
900 L 47 T-354
901 355 POLES & FIXTURES
902 L 52 T-355
903 356 OVERHEAD CONDUCTORS & DEVICES
904 L 57 T-356
905 359 ROADS & TRAILS
906 L 63 T-359
907 354-359 COMBINED TRANSMISSION ALLOCATOR
#### L 45-62 T-354-359
909 354 - 35 COMBINED TRANSMISSION ALLOCATOR
910 L 45-56 T-354-356
911 TOTAL TRANSMISSION PLANT
912 L 64 T-PLT
913 DISTRIBUTION ALLOCATORS
914 #360 LAND
915 (DERIVED FROM ACTUALS) D360
916 #361 STRUCTURES & IMPROVEMENTS
917 (DERIVED FROM ACTUALS) D361
918 #362 STATION EQUIPMENT
919 (DERIVED FROM ACTUALS) D362
920 #360 NET PLANT
921 (DERIVED FROM ACTUALS) D360N
922 #361 NET PLANT
923 (DERIVED FROM ACTUALS) D361N
924 #362 NET PLANT
925 (DERIVED FROM ACTUALS) D362N
926 #364 POLES, TOWERS, & FIXTURES
927 (DERIVED FROM ACTUALS) D364
928 #365 OVERHEAD CONDUCTORS & DEVICES
929 (DERIVED FROM ACTUALS) D365
930 #366 UNDERGROUND CONDUIT
931 (DERIVED FROM ACTUALS) D366
932 #367 UNDERGROUND CONDUCTORS & DEVICES
933 (DERIVED FROM ACTUALS) D367
934 #368 LINE TRANSFORMERS
935 (DERIVED FROM ACTUALS) D368
936 TOTAL DISTRIBUTION PLANT
937 D3601
938 TOTAL NET DISTRIBUTION PLANT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 135 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
939 D3602N 100%
940 DARK FIBER PROJECT REVENUE (ACCT 454) 2,184,148,463
941 (DERIVED FROM ACTUALS) D-FIBER 100%
942 MERCHANDISING REVENUE 1,631,303,567 641
943 (DERIVED FROM ACTUALS) M-REV 100%
944 MERCHANDISING EXPENSE 1,631,303,567 10,097
945 (DERIVED FROM ACTUALS) M-EXP 100%
946 CUSTOMER ADVANCES FOR CONSTRUCTION 63,977,523
947 CUSTADV 100%
948 364-365 COMBINED DISTRIBUTION ALLOCATOR 461,598,814
949 L 87-88 D-364-365 100%
950 366-367 COMBINED DISTRIBUTION ALLOCATOR 387,833,499
951 L 89-90 D-366-367 100%
952 902-904 COMBINED DISTRIBUTION ALLOCATOR 23,220,761
953 L 500-502 D-902-904 100%
954 908 COMBINED DISTRIBUTION ALLOCATOR 11,377,854 1,673,332
955 507-509 D-908 100% 15%
956 908-909 COMBINED DISTRIBUTION ALLOCATOR 11,663,442 1,673,332
957 L 507-511 D-908-909 100% 14%
958 PLANT-RELATED ALLOCATORS
959 "P112P' NET TOTAL PLANT PLUS INTANGIBLE 6,119,224,374 2,123,568,725 200,116,177 1,438,662,020 84,425
960 P112P 100% 35% 3% 24% 0%
961 "P111P" NET TOTAL PLANT LESS INTANGIBLE 6,018,437,105 2,088,933,575 196,852,306 1,415,197,616 83,048
962 P111P 100% 35% 3% 24% 0%
963 "P101P" TOTAL PLANT LESS INTANGIBLE 6,078,735,296 2,088,933,575 196,852,306 1,415,197,616 83,048
964 P101P 100% 34% 3% 23% 0%
965 "P110P" TOTAL PLANT INCLUDING INTANGIBLE 6,179,522,565 2,123,568,725 200,116,177 1,438,662,020 84,425
966 P110P 100% 34% 3% 23% 0%
967 "PTD" PLANT 5,583,982,355 1,918,913,664 180,830,345 1,300,013,594 76,289
968 P-PTD 100% 34% 3% 23% 0%
969 P110P - LESS STEAM PRODUCTION 5,912,422,670 1,856,468,830 200,116,177 1,438,662,020 84,425
970 P110P-L2 100% 31% 3% 24% 0%
971 TOTAL GENERAL PLANT 494,752,941 170,019,910 16,021,961 115,184,022 6,759
972 GEN-PLT 100% 34% 3% 23% 0%
973 O&M /LABOR ALLOCATORS
974 O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY) 102,369,774 44,066,967 1,777,391 11,965,536 1,067
975 LABOR 100% 43% 2% 12% 0%
976 O&M PROD,TRANS,DIST,CA & CI (TOTAL O&M) 706,073,060 61,962,979 13,064,291 490,961,573 27,009,100 1,679
977 O&M-M 100% 9% 2% 70% 4% 0%
978 O&M PROD,ADMIN & GENERAL ONLY (TOTAL O&M) 182,750,903 76,173,715 3,452,075 1,855,842 21,769,057 1,842
979 O&M-AG 100% 42% 2% 1% 12% 0%
980 TOTAL OPERATING EXPENSES 888,823,963 138,136,693 16,516,367 492,817,416 48,778,156 3,521
981 L 560 O&M-T 100% 16% 2% 55% 5% 0%
982 SUPERVISION 500 - 501-507 7,813,593 7,813,593
983 L 688-698 L-500 100% 100%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 136 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
939 D3602N
940 DARK FIBER PROJECT REVENUE (ACCT 454)
941 (DERIVED FROM ACTUALS) D-FIBER
942 MERCHANDISING REVENUE
943 (DERIVED FROM ACTUALS) M-REV
944 MERCHANDISING EXPENSE
945 (DERIVED FROM ACTUALS) M-EXP
946 CUSTOMER ADVANCES FOR CONSTRUCTION
947 CUSTADV
948 364-365 COMBINED DISTRIBUTION ALLOCATOR
949 L 87-88 D-364-365
950 366-367 COMBINED DISTRIBUTION ALLOCATOR
951 L 89-90 D-366-367
952 902-904 COMBINED DISTRIBUTION ALLOCATOR
953 L 500-502 D-902-904
954 908 COMBINED DISTRIBUTION ALLOCATOR
955 507-509 D-908
956 908-909 COMBINED DISTRIBUTION ALLOCATOR
957 L 507-511 D-908-909
958 PLANT-RELATED ALLOCATORS
959 "P112P' NET TOTAL PLANT PLUS INTANGIBLE
960 P112P
961 "P111P" NET TOTAL PLANT LESS INTANGIBLE
962 P111P
963 "P101P" TOTAL PLANT LESS INTANGIBLE
964 P101P
965 "P110P" TOTAL PLANT INCLUDING INTANGIBLE
966 P110P
967 "PTD" PLANT
968 P-PTD
969 P110P - LESS STEAM PRODUCTION
970 P110P-L2
971 TOTAL GENERAL PLANT
972 GEN-PLT
973 O&M /LABOR ALLOCATORS
974 O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY)
975 LABOR
976 O&M PROD,TRANS,DIST,CA & CI (TOTAL O&M)
977 O&M-M
978 O&M PROD,ADMIN & GENERAL ONLY (TOTAL O&M)
979 O&M-AG
980 TOTAL OPERATING EXPENSES
981 L 560 O&M-T
982 SUPERVISION 500 - 501-507
983 L 688-698 L-500
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
18% 0% 24% 12% 2% 5% 3% 2% 16%
420,494,493 19,610,440 513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
19% 1% 24% 12% 1% 5% 3% 1% 15%
513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
31% 16% 2% 7% 4% 2% 20%
513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
31% 16% 2% 7% 4% 2% 20%
27,550,407 13,654,368 1,112,215 551,229 3,422,755
43% 21% 2% 1% 5%
285,111,328 141,305,176 3,565,330
62% 31% 1%
228,465,887 113,230,900 28,528,437
59% 29% 7%
420,645,584 6,099,019 568,351,006 281,682,735 35,516,616 127,846,492 63,362,516 35,431,232 369,747,673
7% 0% 9% 5% 1% 2% 1% 1% 6%
413,055,930 5,745,063 559,081,269 277,088,524 34,937,344 125,761,331 62,329,081 34,853,352 363,717,133
7% 0% 9% 5% 1% 2% 1% 1% 6%
457,751,217 21,347,968 559,081,269 277,088,524 34,937,344 125,761,331 62,329,081 34,853,352 363,717,133
8% 0% 9% 5% 1% 2% 1% 1% 6%
465,340,871 21,701,923 568,351,006 281,682,735 35,516,616 127,846,492 63,362,516 35,431,232 369,747,673
8% 0% 9% 5% 1% 2% 1% 1% 6%
420,494,493 19,610,440 513,577,215 254,536,076 32,093,767 115,525,520 57,256,069 32,016,611 334,113,916
8% 0% 9% 5% 1% 2% 1% 1% 6%
465,340,871 21,701,923 568,351,006 281,682,735 35,516,616 127,846,492 63,362,516 35,431,232 369,747,673
8% 0% 10% 5% 1% 2% 1% 1% 6%
37,256,724 1,737,527 45,504,054 22,552,448 2,843,577 10,235,811 5,073,012 2,836,741 29,603,217
8% 0% 9% 5% 1% 2% 1% 1% 6%
5,058,195 229,713 8,381,525 4,154,001 322,661 425,031 210,651 117,793 1,229,242
5% 0% 8% 4% 0% 0% 0% 0% 1%
9,045,933 410,661 31,656,049 15,689,182 968,634 744,474 368,972 206,323 2,153,110
1% 0% 4% 2% 0% 0% 0% 0% 0%
8,865,565 403,787 15,696,041 7,779,178 666,284 1,246,451 617,758 345,440 3,604,888
5% 0% 9% 4% 0% 1% 0% 0% 2%
17,911,499 814,448 47,352,090 23,468,360 1,634,918 1,990,925 986,730 551,763 5,757,998
2% 0% 5% 3% 0% 0% 0% 0% 1%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 137 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
939 D3602N
940 DARK FIBER PROJECT REVENUE (ACCT 454)
941 (DERIVED FROM ACTUALS) D-FIBER
942 MERCHANDISING REVENUE
943 (DERIVED FROM ACTUALS) M-REV
944 MERCHANDISING EXPENSE
945 (DERIVED FROM ACTUALS) M-EXP
946 CUSTOMER ADVANCES FOR CONSTRUCTION
947 CUSTADV
948 364-365 COMBINED DISTRIBUTION ALLOCATOR
949 L 87-88 D-364-365
950 366-367 COMBINED DISTRIBUTION ALLOCATOR
951 L 89-90 D-366-367
952 902-904 COMBINED DISTRIBUTION ALLOCATOR
953 L 500-502 D-902-904
954 908 COMBINED DISTRIBUTION ALLOCATOR
955 507-509 D-908
956 908-909 COMBINED DISTRIBUTION ALLOCATOR
957 L 507-511 D-908-909
958 PLANT-RELATED ALLOCATORS
959 "P112P' NET TOTAL PLANT PLUS INTANGIBLE
960 P112P
961 "P111P" NET TOTAL PLANT LESS INTANGIBLE
962 P111P
963 "P101P" TOTAL PLANT LESS INTANGIBLE
964 P101P
965 "P110P" TOTAL PLANT INCLUDING INTANGIBLE
966 P110P
967 "PTD" PLANT
968 P-PTD
969 P110P - LESS STEAM PRODUCTION
970 P110P-L2
971 TOTAL GENERAL PLANT
972 GEN-PLT
973 O&M /LABOR ALLOCATORS
974 O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY)
975 LABOR
976 O&M PROD,TRANS,DIST,CA & CI (TOTAL O&M)
977 O&M-M
978 O&M PROD,ADMIN & GENERAL ONLY (TOTAL O&M)
979 O&M-AG
980 TOTAL OPERATING EXPENSES
981 L 560 O&M-T
982 SUPERVISION 500 - 501-507
983 L 688-698 L-500
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
8% 2% 1% 3% 5% 0% 0%
165,591,546 32,913,074 16,312,181 66,979,720 112,739,963 6,061,607 4,326,265
8% 2% 1% 3% 5% 0% 0%
165,591,546 32,913,074 16,312,181 66,979,720 6,061,607 4,326,265
10% 2% 1% 4% 0% 0%
165,591,546 32,913,074 16,312,181 66,979,720 6,061,607 4,326,265
10% 2% 1% 4% 0% 0%
1,696,365 4,644,708 2,301,982 8,940,078 6,113 88,201 9,103
3% 7% 4% 14% 0% 0% 0%
21,139,799 10,477,181
5% 2%
11,773,274 5,835,000
3% 2%
183,252,136 36,423,303 18,051,900 74,123,210 124,763,852 6,708,087 4,787,668
3% 1% 0% 1% 2% 0% 0%
180,263,316 35,829,243 17,757,476 72,914,269 122,728,968 6,598,679 4,709,581
3% 1% 0% 1% 2% 0% 0%
180,263,316 35,829,243 17,757,476 72,914,269 122,728,968 6,598,679 4,709,581
3% 1% 0% 1% 2% 0% 0%
183,252,136 36,423,303 18,051,900 74,123,210 124,763,852 6,708,087 4,787,668
3% 1% 0% 1% 2% 0% 0%
165,591,546 32,913,074 16,312,181 66,979,720 112,739,963 6,061,607 4,326,265
3% 1% 0% 1% 2% 0% 0%
183,252,136 36,423,303 18,051,900 74,123,210 124,763,852 6,708,087 4,787,668
3% 1% 0% 1% 2% 0% 0%
14,671,770 2,916,170 1,445,295 5,934,548 9,989,005 537,072 383,316
3% 1% 0% 1% 2% 0% 0%
609,230 577,611 286,272 244,107 5,781,951 163,872 815,779
1% 1% 0% 0% 6% 0% 1%
1,067,112 2,231,889 1,106,155 422,794 9,406,745 267,994 1,596,609
0% 0% 0% 0% 1% 0% 0%
1,786,633 1,069,204 529,913 719,043 9,299,810 286,846 1,297,827
1% 1% 0% 0% 5% 0% 1%
2,853,745 3,301,093 1,636,068 1,141,837 18,706,555 554,840 2,894,436
0% 0% 0% 0% 2% 0% 0%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 138 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
939 D3602N
940 DARK FIBER PROJECT REVENUE (ACCT 454)
941 (DERIVED FROM ACTUALS) D-FIBER
942 MERCHANDISING REVENUE
943 (DERIVED FROM ACTUALS) M-REV
944 MERCHANDISING EXPENSE
945 (DERIVED FROM ACTUALS) M-EXP
946 CUSTOMER ADVANCES FOR CONSTRUCTION
947 CUSTADV
948 364-365 COMBINED DISTRIBUTION ALLOCATOR
949 L 87-88 D-364-365
950 366-367 COMBINED DISTRIBUTION ALLOCATOR
951 L 89-90 D-366-367
952 902-904 COMBINED DISTRIBUTION ALLOCATOR
953 L 500-502 D-902-904
954 908 COMBINED DISTRIBUTION ALLOCATOR
955 507-509 D-908
956 908-909 COMBINED DISTRIBUTION ALLOCATOR
957 L 507-511 D-908-909
958 PLANT-RELATED ALLOCATORS
959 "P112P' NET TOTAL PLANT PLUS INTANGIBLE
960 P112P
961 "P111P" NET TOTAL PLANT LESS INTANGIBLE
962 P111P
963 "P101P" TOTAL PLANT LESS INTANGIBLE
964 P101P
965 "P110P" TOTAL PLANT INCLUDING INTANGIBLE
966 P110P
967 "PTD" PLANT
968 P-PTD
969 P110P - LESS STEAM PRODUCTION
970 P110P-L2
971 TOTAL GENERAL PLANT
972 GEN-PLT
973 O&M /LABOR ALLOCATORS
974 O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY)
975 LABOR
976 O&M PROD,TRANS,DIST,CA & CI (TOTAL O&M)
977 O&M-M
978 O&M PROD,ADMIN & GENERAL ONLY (TOTAL O&M)
979 O&M-AG
980 TOTAL OPERATING EXPENSES
981 L 560 O&M-T
982 SUPERVISION 500 - 501-507
983 L 688-698 L-500
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
1,768,247 16,063,116 5,389,398
8% 69% 23%
9,704,522
85%
9,990,110
86%
1,161,976 9,959,064 4,830,138
1% 10% 5%
1,863,895 16,882,788 5,388,730 11,595,389
0% 2% 1% 2%
1,817,571 15,578,028 7,555,331
1% 9% 4%
3,681,466 32,460,816 5,388,730 19,150,720
0% 4% 1% 2%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 139 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
939 D3602N
940 DARK FIBER PROJECT REVENUE (ACCT 454)
941 (DERIVED FROM ACTUALS) D-FIBER
942 MERCHANDISING REVENUE
943 (DERIVED FROM ACTUALS) M-REV
944 MERCHANDISING EXPENSE
945 (DERIVED FROM ACTUALS) M-EXP
946 CUSTOMER ADVANCES FOR CONSTRUCTION
947 CUSTADV
948 364-365 COMBINED DISTRIBUTION ALLOCATOR
949 L 87-88 D-364-365
950 366-367 COMBINED DISTRIBUTION ALLOCATOR
951 L 89-90 D-366-367
952 902-904 COMBINED DISTRIBUTION ALLOCATOR
953 L 500-502 D-902-904
954 908 COMBINED DISTRIBUTION ALLOCATOR
955 507-509 D-908
956 908-909 COMBINED DISTRIBUTION ALLOCATOR
957 L 507-511 D-908-909
958 PLANT-RELATED ALLOCATORS
959 "P112P' NET TOTAL PLANT PLUS INTANGIBLE
960 P112P
961 "P111P" NET TOTAL PLANT LESS INTANGIBLE
962 P111P
963 "P101P" TOTAL PLANT LESS INTANGIBLE
964 P101P
965 "P110P" TOTAL PLANT INCLUDING INTANGIBLE
966 P110P
967 "PTD" PLANT
968 P-PTD
969 P110P - LESS STEAM PRODUCTION
970 P110P-L2
971 TOTAL GENERAL PLANT
972 GEN-PLT
973 O&M /LABOR ALLOCATORS
974 O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY)
975 LABOR
976 O&M PROD,TRANS,DIST,CA & CI (TOTAL O&M)
977 O&M-M
978 O&M PROD,ADMIN & GENERAL ONLY (TOTAL O&M)
979 O&M-AG
980 TOTAL OPERATING EXPENSES
981 L 560 O&M-T
982 SUPERVISION 500 - 501-507
983 L 688-698 L-500
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
332,773
0%
332,773
0%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 140 OF 145
1 IDAHO POWER COMPAN
2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
3 CLASS COST OF SERVICE STUD
4 FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
5 FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
6 (A) (B) (C) (CC) (CCC) (D) (E) (F) (G) (H)
7 TOTALS
8 LLOCATO DEMAND ENERG DEMAND DEMAND DEMAND DEMAND
9 Base-load Peak POWER SUP TRANS SUBTRANS DIRECT
- - - - - - - - TRANSMISSION FUNCTION - - - - - - - - * * PRODUCTION FUNCTION * *
984 SUPERVISION 510 - 511-514 7,624,615
985 L 703-712 L-510 100% 100%
986 SUPERVISION 535 - 536-540 11,546,063 11,546,063
987 L 718-722 L-535 100% 100%
988 SUPERVISION 541 - 542-545 4,599,921 4,599,921
989 L 725-728 L-541 100% 100%
990 SUPERVISION 546 - 548-550 3,458,462 2,426,504 1,031,958
991 L 735-737 L-546 100% 70% 30%
992 SUPERVISION 551 - 552-554 758,056 531,862 226,194
993 L 741-743 L-551 100% 70% 30%
994 SUPERVISION 560 - 561-567 5,146,941 5,146,466 475
995 L 755-760 L-560 100%100% 0%
996 SUPERVISION 568 - 569-573 4,449,063 4,448,688 375
997 L 763-766 L-568 100%100% 0%
998 SUPERVISION 580 - 581-589 17,149,398
999 L 773-781 L-580 100%
1000 SUPERVISION 590 - 591-598 8,594,783
1001 L 785-792 L-590 100%
1002 SUPERVISION 901- 902-905 10,510,395
1003 L 798-801 L-901 100%
1004 SUPERVISION 907 - 908-912 4,856,231 714,202
1005 L 806-809 L-907 100% 15%
1006 DEFERRED TAX ALLOCATOR
1007 DIT 190 & 283 (13,118,782) (3,930,900) (370,431) (2,663,082) (156)
1008 L 189,190,193 DIT 100% 30% 3% 20% 0%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 141 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
984 SUPERVISION 510 - 511-514
985 L 703-712 L-510
986 SUPERVISION 535 - 536-540
987 L 718-722 L-535
988 SUPERVISION 541 - 542-545
989 L 725-728 L-541
990 SUPERVISION 546 - 548-550
991 L 735-737 L-546
992 SUPERVISION 551 - 552-554
993 L 741-743 L-551
994 SUPERVISION 560 - 561-567
995 L 755-760 L-560
996 SUPERVISION 568 - 569-573
997 L 763-766 L-568
998 SUPERVISION 580 - 581-589
999 L 773-781 L-580
1000 SUPERVISION 590 - 591-598
1001 L 785-792 L-590
1002 SUPERVISION 901- 902-905
1003 L 798-801 L-901
1004 SUPERVISION 907 - 908-912
1005 L 806-809 L-907
1006 DEFERRED TAX ALLOCATOR
1007 DIT 190 & 283
1008 L 189,190,193 DIT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(I) (J) (K) (L) (M) (N) (O) (P) (Q) (R)
SUBSTATION SUBSTATION SUBSTATION PRI LINES PRI LINES SEC LINES LINE TRANS LINE TRANS LINE TRANS LINE TRANS
GENERAL DIRECT CIAC DEMAND CUSTOMER DIRECT PRI DMD PRI CUST PRI DIRECT SEC DMD
* * * * * * * * * * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * * * * * * * * * * * *
2,197,947 100,932 4,457,775 2,209,336 224,684 357,492 177,178 99,075 1,033,910
13% 1% 26% 13% 1% 2% 1% 1% 6%
2,491,814 111,865 3,178,451 1,575,285 60,516 8,026 3,978 2,224 23,213
29% 1% 37% 18% 1% 0% 0% 0% 0%
(777,278) (10,811) (1,824,369) (904,183) (65,744) (267,832) (132,742) (65,586) (780,381)
6% 0% 14% 7% 1% 2% 1% 0% 6%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 142 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
984 SUPERVISION 510 - 511-514
985 L 703-712 L-510
986 SUPERVISION 535 - 536-540
987 L 718-722 L-535
988 SUPERVISION 541 - 542-545
989 L 725-728 L-541
990 SUPERVISION 546 - 548-550
991 L 735-737 L-546
992 SUPERVISION 551 - 552-554
993 L 741-743 L-551
994 SUPERVISION 560 - 561-567
995 L 755-760 L-560
996 SUPERVISION 568 - 569-573
997 L 763-766 L-568
998 SUPERVISION 580 - 581-589
999 L 773-781 L-580
1000 SUPERVISION 590 - 591-598
1001 L 785-792 L-590
1002 SUPERVISION 901- 902-905
1003 L 798-801 L-901
1004 SUPERVISION 907 - 908-912
1005 L 806-809 L-907
1006 DEFERRED TAX ALLOCATOR
1007 DIT 190 & 283
1008 L 189,190,193 DIT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(S) (T) (U) (V) (W) (X) (Y)
LINE TRANS SEC LINES SEC LINES SERVICES METERS STREET INSTALLATION
SEC CUST DEMAND CUSTOMER LIGHTS CUST PREM
* * * * * * * * * * * * * * DISTRIBUTION FUNCTION * * * * * * * * * * * * * *
512,420 296,525 146,962 207,268 4,390,347 38,309 699,239
3% 2% 1% 1% 26% 0% 4%
11,504 231,489 114,729 2,336 660,141 119,062 151
0% 3% 1% 0% 8% 1% 0%
(386,768) (197,625) (97,946) (387,820) (231,119) (14,890) (9,118)
3% 2% 1% 3% 2% 0% 0%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 143 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
984 SUPERVISION 510 - 511-514
985 L 703-712 L-510
986 SUPERVISION 535 - 536-540
987 L 718-722 L-535
988 SUPERVISION 541 - 542-545
989 L 725-728 L-541
990 SUPERVISION 546 - 548-550
991 L 735-737 L-546
992 SUPERVISION 551 - 552-554
993 L 741-743 L-551
994 SUPERVISION 560 - 561-567
995 L 755-760 L-560
996 SUPERVISION 568 - 569-573
997 L 763-766 L-568
998 SUPERVISION 580 - 581-589
999 L 773-781 L-580
1000 SUPERVISION 590 - 591-598
1001 L 785-792 L-590
1002 SUPERVISION 901- 902-905
1003 L 798-801 L-901
1004 SUPERVISION 907 - 908-912
1005 L 806-809 L-907
1006 DEFERRED TAX ALLOCATOR
1007 DIT 190 & 283
1008 L 189,190,193 DIT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(Z) (AA) (AB) (AC) (AD) (AE) (AF) (AG)
METER CUSTOMER UNCOLLECT CUSTOMER
READING RECORDS CCOUNTS OTHER SSISTANCE DEMONSTR DVERTISING OTHER
- - - CUSTOMER ACCOUNTING FUNCTION - - - * * * * * CUSTOMER INFORMATION FUNCTION * * * *
1,098,173 9,412,221
10% 90%
4,142,029
85%
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 144 OF 145
1
2
3
4
5
6 (A)
7
8 LLOCATO
9
984 SUPERVISION 510 - 511-514
985 L 703-712 L-510
986 SUPERVISION 535 - 536-540
987 L 718-722 L-535
988 SUPERVISION 541 - 542-545
989 L 725-728 L-541
990 SUPERVISION 546 - 548-550
991 L 735-737 L-546
992 SUPERVISION 551 - 552-554
993 L 741-743 L-551
994 SUPERVISION 560 - 561-567
995 L 755-760 L-560
996 SUPERVISION 568 - 569-573
997 L 763-766 L-568
998 SUPERVISION 580 - 581-589
999 L 773-781 L-580
1000 SUPERVISION 590 - 591-598
1001 L 785-792 L-590
1002 SUPERVISION 901- 902-905
1003 L 798-801 L-901
1004 SUPERVISION 907 - 908-912
1005 L 806-809 L-907
1006 DEFERRED TAX ALLOCATOR
1007 DIT 190 & 283
1008 L 189,190,193 DIT
IDAHO POWER COMPAN
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUD
FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2023
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
(AH) (AI) (AJ) (AK) (AL) (AM)
INC TAXES
& REVENUES
DEMAND ENERG CUSTOMER REVENUE OTHER TRANSFER
- - - - - - - - - - MISCELLANEOUS - - - - - - - - - -
Exhibit No.37
Case No. IPC-E-23-11
P. Goralski, IPC
PAGE 145 OF 145
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 38
1 IDAHO POWER COMPANY
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 *** RATE BASE ***TWELVE MONTHS ENDING DECEMBER 31, 2023
4 SUMMARY OF FUNCTIONALIZED COSTS
5 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M)
6 FUNCTION PLANT DEPRECIATION AMORTIZATION SUBSTATION NET CUSTOMER ACCUM DEF ACQUISITION WORKING DEFERRED SUBSIDIARY LNT HLD FO TOTAL
7 IN SERVICE RESERVE RESERVE CIAC PLANT ADV CONST INC TAXES ADJUSTMENT CAPITAL PROGRAMS RATE BASE FUTURE USE RATE BASE
8 PRODUCTION
9 DEMAND - Base-load 2,123,568,725 775,552,890 28,321,108 0 1,319,694,727 0 127,470,124 0 15,553,944 19,207,519 0 0 1,226,986,067
10 DEMAND - Peak 200,116,177 69,317,877 583,298 0 130,215,002 0 12,012,248 0 1,465,738 6,539,110 0 0 126,207,603
11 DEMAND - Not in Use 0 0 0 0 0 0 0 0 0 0 0 0 0
12 ENERGY - POWER SUPPLY 0 0 0 0 0 0 0 0 23,609,967 0 29,980,646 0 53,590,613
13 ENERGY - Summer 0 0 0 0 0 0 0 0 0 0 0 0 0
14 ENERGY - Non-Summer 0 0 0 0 0 0 0 0 0 0 0 0 0
15 0 0 0 0 0 0 0 0 0 0 0 0 0
16 TRANSMISSION 0 0 0 0 0 0 0 0 0 0 0 0 0
17 DEMAND - POWER SUPPLY 0 0 0 0 0 0 0 0 0 0 0 0 0
18 DEMAND - TRANSMISSION 1,438,662,020 433,115,447 4,193,406 0 1,001,353,167 0 86,357,660 628,247 15,047,187 3,273,907 0 2,640,221 936,585,068
19 DEMAND - SUBTRANSMISSION 0 0 0 0 0 0 0 0 0 0 0 0 0
20 DEMAND - DIRECT 84,425 21,968 246 0 62,211 0 5,068 0 883 192 0 0 58,219
21 0 0 0 0 0 0 0 0 0 0 0 0 0
22 DISTRIBUTION 0 0 0 0 0 0 0 0 0 0 0 0 0
23 SUBSTATIONS - GENERAL 465,340,871 94,499,470 1,356,374 0 369,485,027 0 25,205,345 0 10,475,525 1,058,958 0 5,316,573 361,130,739
24 SUBSTATIONS - DIRECT 21,701,923 1,380,982 63,257 0 20,257,685 0 350,573 0 488,543 49,386 0 30 20,445,071
25 LINES - PRIMARY DEMAND 568,351,006 199,786,215 1,656,627 0 366,908,163 3,181,235 33,343,743 0 12,794,439 1,293,374 0 0 344,470,998
26 LINES - PRIMARY CUSTOMER 281,682,735 99,016,852 821,048 0 181,844,835 1,576,665 16,525,627 0 6,341,104 641,014 0 0 170,724,661
27 LINES - SECONDARY DIRECT 35,516,616 11,284,088 103,524 0 24,129,005 0 2,131,934 0 799,533 80,824 0 0 22,877,428
28 LINE TRANS - PRIMARY DEMAND 127,846,492 33,700,274 372,646 0 93,773,572 128,427 7,642,983 0 2,878,018 290,935 0 0 89,171,115
29 LINE TRANS - PRIMARY CUST 63,362,516 16,702,329 184,689 0 46,475,498 63,650 3,787,970 0 1,426,386 144,192 0 0 44,194,456
30 LINE TRANS - SECOND DIRECT 35,431,232 9,339,656 103,275 0 25,988,301 0 2,126,808 0 797,611 80,629 0 0 24,739,733
31 LINE TRANS - SECOND DEMAND 369,747,673 97,465,309 1,077,739 0 271,204,625 395,224 22,098,663 0 8,323,578 841,420 0 0 257,875,737
32 LINE TRANS - SECOND CUSTOME 183,252,136 48,305,175 534,143 0 134,412,819 195,879 10,952,407 0 4,125,282 417,020 0 0 127,806,834
33 LINES - SECONDARY DEMAND 36,423,303 12,989,768 106,166 0 23,327,369 536,323 2,056,156 0 819,944 82,887 0 0 21,637,720
34 LINES - SECONDARY CUSTOMER 18,051,900 6,437,911 52,618 0 11,561,371 265,809 1,019,060 0 406,376 41,080 0 0 10,723,958
35 SERVICES 74,123,210 45,312,003 216,054 0 28,595,152 1,032,307 4,198,735 0 1,668,625 168,679 0 0 25,201,414
36 METERS 124,763,852 38,756,001 363,661 0 85,644,190 706 7,488,950 0 2,808,623 283,920 0 0 81,247,077
37 STREET LIGHTS 6,708,087 175,721 19,553 0 6,512,814 10,184 400,190 0 151,009 15,265 0 0 6,268,714
38 INSTALL ON CUST PREMISES 4,787,668 1,206,758 13,955 0 3,566,955 1,051 287,131 0 107,778 10,895 0 0 3,397,445
39 0 0 0 0 0 0 0 0 0 0 0 0 0
40 CUSTOMER ACCOUNTING 0 0 0 0 0 0 0 0 0 0 0 0 0
41 METER READING 0 0 0 0 0 0 0 0 0 0 0 0 0
42 CUSTOMER ACCOUNTS 0 0 0 0 0 0 0 0 0 0 0 0 0
43 UNCOLLECTIBLES 0 0 0 0 0 0 0 0 0 0 0 0 0
44 MISC 0 0 0 0 0 0 0 0 0 0 0 0 0
45 0 0 0 0 0 0 0 0 0 0 0 0 0
46 CONSUMER INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0
47 CUSTOMER ASSIST 0 0 0 0 0 0 0 0 0 0 0 0 0
48 SALES EXPENSE 0 0 0 0 0 0 0 0 0 0 0 0 0
49 ADVERTISING 0 0 0 0 0 0 0 0 0 0 0 0 0
50 MISC 0 0 0 0 0 0 0 0 0 0 0 0 0
51 0 0 0 0 0 0 0 0 0 0 0 0 0
52 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0 0 0 0
53 DEMAND 0 0 0 0 0 0 0 0 0 0 0 0 0
54 ENERGY 0 0 0 0 0 0 0 0 0 0 0 0 0
55 CUSTOMER 0 0 0 0 0 0 0 0 0 0 0 0 0
56 REVENUE 0 0 0 0 0 0 0 0 0 0 0 0 0
57 OTHER 0 0 0 0 0 0 0 0 0 0 0 0 0
58 SUBSTATION CIAC 0 0 0 (42,770,847) (42,770,847)0 0 0 0 0 0 0 (42,770,847)
59
60 TOTALS 6,179,522,565 1,994,366,693 40,143,386 (42,770,847) 4,102,241,639 7,387,459 365,461,375 628,247 110,090,091 34,521,209 29,980,646 7,956,825 3,912,569,823 Exhibit No. 38
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 3
61 IDAHO POWER COMPANY
62 3CP/12CP CLASS COST OF SERVICE STUDY
63 *** OPERATING EXPENSES ***TWELVE MONTHS ENDING DECEMBER 31, 2023
64 SUMMARY OF FUNCTIONALIZED COSTS
65 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M)
66 FUNCTION OPERATION & DEPRECIATION AMORTIZATION OTHER REGULATORY PROV FOR DEFERRED ONST WORK TOTAL
67 MAINTENANCE EXPENSE EXPENSE TAXES DEB/CRED DEF FIT ITC IN PROGRES EXPENSES
68 PRODUCTION
69 DEMAND - Base-load 138,136,693 61,229,781 4,744,176 8,477,654 1,464,604 (5,884,910) 8,304,618 6,537,444 223,010,061
70 DEMAND - Peak 16,516,367 6,492,310 48,412 991,152 387,790 (554,569) 782,592 24,664,054
71 DEMAND - Not in Use 0 0 0 0 0 0 0 0
72 ENERGY - POWER SUPPLY 492,817,416 0 0 0 0 0 0 0 492,817,416
73 ENERGY - Summer 0 0 0 0 0 0 0 0
74 ENERGY - Non-Summer 0 0 0 0 0 0 0 0
75 0 0 0 0 0 0 0 0
76 TRANSMISSION 0 0 0 0 0 0 0 0
77 DEMAND - POWER SUPPLY 0 0 0 0 0 0 0 0
78 DEMAND - TRANSMISSION 48,778,156 28,824,414 348,044 7,560,424 481,088 (3,986,872) 5,626,160 87,631,416
79 DEMAND - SUBTRANSMISSION 0 0 0 0 0 0 0 0
80 DEMAND - DIRECT 3,521 1,909 20 444 28 (234) 330 6,018
81 0 0 0 0 0 0 0 0
82 DISTRIBUTION 0 0 0 0 0 0 0 0
83 SUBSTATIONS - GENERAL 17,911,499 9,040,007 112,576 1,875,874 155,610 (1,163,654) 1,642,116 29,574,028
84 SUBSTATIONS - DIRECT 814,448 145,538 5,250 31,792 7,257 (16,185) 22,840 1,010,940
85 LINES - PRIMARY DEMAND 47,352,090 12,917,578 137,497 2,516,018 190,057 (1,648,196) 2,222,644 63,687,687
86 LINES - PRIMARY CUSTOMER 23,468,360 6,402,133 68,145 1,246,974 94,195 (816,869) 1,101,574 31,564,512
87 LINES - SECONDARY DIRECT 1,634,918 849,132 8,592 157,228 11,877 (98,425) 138,894 2,702,216
88 LINE TRANS - PRIMARY DEMAND 1,990,925 2,620,571 30,929 565,960 42,752 (357,246) 499,968 5,393,859
89 LINE TRANS - PRIMARY CUST 986,730 1,298,792 15,329 280,498 21,188 (177,056) 247,791 2,673,272
90 LINE TRANS - SECOND DIRECT 551,763 726,262 8,572 156,850 11,848 (98,188) 138,561 1,495,666
91 LINE TRANS - SECOND DEMAND 5,757,998 7,579,012 89,450 1,636,826 123,644 (1,033,747) 1,445,968 15,599,151
92 LINE TRANS - SECOND CUSTOME 2,853,745 3,756,265 44,333 811,234 61,280 (512,340) 716,642 7,731,158
93 LINES - SECONDARY DEMAND 3,301,093 831,250 8,812 161,241 12,180 (113,272) 142,440 4,343,745
94 LINES - SECONDARY CUSTOMER 1,636,068 411,979 4,367 79,913 6,037 (56,139) 70,595 2,152,821
95 SERVICES 1,141,837 1,329,707 17,932 328,134 24,787 (229,154) 289,873 2,903,116
96 METERS 18,706,555 6,073,947 30,183 552,314 41,721 (345,766) 487,913 25,546,867
97 STREET LIGHTS 554,840 227,907 1,623 29,696 2,243 (18,824) 26,233 823,719
98 INSTALL ON CUST PREMISES 2,894,436 193,695 1,158 21,194 1,601 (13,292) 18,723 3,117,516
99 0 0 0 0 0 0 0 0
100 CUSTOMER ACCOUNTING 0 0 0 0 0 0 0 0
101 METER READING 3,681,466 0 0 0 0 0 0 3,681,466
102 CUSTOMER ACCOUNTS 32,460,816 0 0 0 0 0 0 32,460,816
103 UNCOLLECTIBLES 5,388,730 0 0 0 0 0 0 5,388,730
104 MISC 0 0 0 0 0 0 0 0
105 0 0 0 0 0 0 0 0
106 CONSUMER INFORMATION 0 0 0 0 0 0 0 0
107 CUSTOMER ASSIST 19,150,720 0 0 0 0 0 0 19,150,720
108 SALES EXPENSE 0 0 0 0 0 0 0 0
109 ADVERTISING 0 0 0 0 0 0 0 0
110 MISC 0 0 0 0 0 0 0 0
111 0 0 0 0 0 0 0 0
112 MISCELLANEOUS 0 0 0 0 0 0 0 0
113 DEMAND 0 0 0 0 0 0 0 0
114 ENERGY 0 0 0 2,119,909 0 0 0 2,119,909
115 CUSTOMER 0 0 0 0 0 0 0 0
116 REVENUE 0 0 0 0 0 0 0 0
117 OTHER 332,773 0 0 0 0 0 0 332,773
118 RETAIL SALES REVENUE 0 0 0 0 0 0 0 0
119
120 TOTALS 888,823,963 150,952,190 5,725,400 29,601,331 3,141,786 (17,124,938) 23,926,476 6,537,444 0 0 0 0 1,091,583,652 Exhibit No. 38
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 3
121 IDAHO POWER COMPANY
122 3CP/12CP CLASS COST OF SERVICE STUDY
123 *** OTHER REVENUES ***TWELVE MONTHS ENDING DECEMBER 31, 2023
124 SUMMARY OF FUNCTIONALIZED COSTS
125 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M)
126 FUNCTION REVENUES TOTAL
127 REVENUES
128 PRODUCTION
129 DEMAND - Base-load 1,105,981 1,105,981
130 DEMAND - Peak 2,661 2,661
131 DEMAND - Not in Use 0 0
132 ENERGY - POWER SUPPLY 29,557,875 29,557,875
133 ENERGY - Summer 0 0
134 ENERGY - Non-Summer 0 0
135 0
136 TRANSMISSION 0
137 DEMAND - POWER SUPPLY 0 0
138 DEMAND - TRANSMISSION 60,109,852 60,109,852
139 DEMAND - SUBTRANSMISSION 0 0
140 DEMAND - DIRECT 518 518
141 0
142 DISTRIBUTION 0
143 SUBSTATIONS - GENERAL 299,274 299,274
144 SUBSTATIONS - DIRECT 13,957 13,957
145 LINES - PRIMARY DEMAND 2,502,919 2,502,919
146 LINES - PRIMARY CUSTOMER 1,240,482 1,240,482
147 LINES - SECONDARY DIRECT 107,956 107,956
148 LINE TRANS - PRIMARY DEMAND 350,797 350,797
149 LINE TRANS - PRIMARY CUST 173,860 173,860
150 LINE TRANS - SECOND DIRECT 97,220 97,220
151 LINE TRANS - SECOND DEMAND 1,014,549 1,014,549
152 LINE TRANS - SECOND CUSTOME 502,825 502,825
153 LINES - SECONDARY DEMAND 156,826 156,826
154 LINES - SECONDARY CUSTOMER 77,725 77,725
155 SERVICES 203,386 203,386
156 METERS 80,239 80,239
157 STREET LIGHTS 18,406 18,406
158 INSTALL ON CUST PREMISES 13,137 13,137
159 0
160 CUSTOMER ACCOUNTING 0
161 METER READING 0 0
162 CUSTOMER ACCOUNTS 0 0
163 UNCOLLECTIBLES 0 0
164 MISC 0 0
165 0
166 CONSUMER INFORMATION 0
167 CUSTOMER ASSIST 0 0
168 SALES EXPENSE 0 0
169 ADVERTISING 0 0
170 MISC 0 0
171 0
172 MISCELLANEOUS 0
173 DEMAND 0 0
174 ENERGY 0 0
175 CUSTOMER 0 0
176 MISC. REVENUE 6,150,427 6,150,427
177 FACILITIES CHARGE REVENUE 9,859,316 9,859,316
178 RETAIL SALES REVENUE 0
179
180 TOTALS 113,640,190 0 0 0 0 0 0 0 0 0 0 113,640,190 Exhibit No. 38
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 3
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 39
1 IDAHO POWER COMPANY
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 TWELVE MONTHS ENDING DECEMBER 31, 2023
4 ALLOCATION TO CLASSES
5 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
6 SOURCES TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
7 *** SUMMARY OF RESULTS ***& NOTES RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
8 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
9
10 RATE BASE
11 ELECTRIC PLANT IN SERVICE PAGE 2C 6,179,522,565 2,817,968,008 87,956,334 85,902,468 456,112 193,263,380 1,134,709,132 5,857,139 650,933,342 951,366,556
12 LESS: ACCUM PROVISION FOR DEPRECIATION PAGE 2D 1,994,366,693 921,361,756 28,133,301 28,458,084 143,379 62,367,609 368,351,197 1,523,155 211,347,951 296,136,020
13 : AMORT OF OTHER UTILITY PLANT PAGE 2E 40,143,386 17,679,176 506,489 449,874 2,228 1,348,962 7,989,663 17,072 4,710,910 5,478,003
14 SUBSTATION CIAC PAGE 2F (42,770,847) (4,292,179) (205,156) (472,238) (6,923) (1,519,756) (2,598,489) (4,296) (15,762,857) (3,041,944)
15 NET ELECTRIC PLANT IN SERVICE 4,102,241,639 1,874,634,897 59,111,388 56,522,272 303,581 128,027,053 755,769,783 4,312,615 419,111,624 646,710,588
16 CUSTOMER ADVANCES FOR CONSTRUCTION PAGE 2H 7,387,459 4,347,671 154,394 200,296 1,030 102,620 1,027,059 2,848 399,869 1,108,864
17 ACCUMULATED DEFERRED INCOME TAXES PAGE 2I 365,461,375 167,060,145 5,192,663 5,085,278 26,799 11,494,617 67,389,032 349,846 38,650,665 56,109,225
18 ELECTRIC PLANT ACQUISITION ADJUSTMENT PAGE 2J 628,247 267,673 7,023 5,597 25 21,946 130,853 0 78,393 82,507
19 WORKING CAPITAL PAGE 2K 110,090,091 49,797,567 1,639,182 1,688,736 9,167 3,441,483 19,895,022 140,180 11,782,152 17,303,885
20 DEFERRED PROGRAMS PAGE 2L 34,521,209 15,072,007 424,089 371,436 1,784 1,129,045 6,680,942 13,329 3,920,677 5,268,086
21 SUBSIDIARY RATE BASE PAGE 2M 29,980,646 11,169,860 315,122 283,541 1,236 1,183,254 6,747,739 10,573 4,695,810 3,528,365
22 PLANT HELD FOR FUTURE USE PAGE 2N 7,956,825 3,145,909 126,112 67,402 747 250,847 1,474,094 2,038 963,340 1,767,139
23
24 TOTAL RATE BASE 3,912,569,823 1,782,680,096 56,275,860 53,653,411 288,712 122,456,391 722,282,341 4,126,040 401,501,460 617,442,481
25
26
27 RETURN UNDER PRESENT RATES
28 SALES REVENUES PAGE 1 1,293,009,840 566,136,133 13,032,773 17,760,920 48,160 43,557,610 269,827,909 1,327,038 153,898,825 162,447,833
29 OTHER OPERATING REVENUES PAGE 4C 113,640,190 46,200,098 1,158,525 1,173,490 4,682 6,781,861 20,560,253 112,468 18,324,115 12,860,615
30 TOTAL OPERATING REVENUES 1,406,650,030 612,336,231 14,191,298 18,934,410 52,842 50,339,471 290,388,162 1,439,506 172,222,939 175,308,448
31
32 OPERATING EXPENSES
33 OPERATION & MAINTENANCE EXPENSES PAGE 3C 888,823,963 388,738,091 11,127,348 12,888,267 53,211 29,936,675 176,244,175 616,357 112,246,184 109,548,662
34 DEPRECIATION EXPENSE PAGE 3D 150,952,190 69,023,727 2,106,824 2,171,839 10,768 4,779,265 28,116,787 50,132 15,972,606 22,676,682
35 AMORTIZATION OF LIMITED TERM PLANT PAGE 3E 5,725,400 2,491,872 69,110 58,965 282 196,930 1,169,587 417 695,293 747,246
36 TAXES OTHER THAN INCOME PAGE 3F 29,601,331 13,347,740 407,862 402,452 2,065 947,637 5,535,886 8,310 3,240,936 4,495,074
37 REGULATORY DEBITS/CREDITS PAGE 3G 3,141,786 1,398,600 41,212 38,043 192 100,848 594,931 576 345,861 481,396
38 PROVISION FOR DEFERRED INCOME TAXES PAGE 3H (17,124,938) (7,870,826) (245,266) (242,206) (1,274) (534,177) (3,147,003) (4,774) (1,798,057) (2,628,690)
39 INVESTMENT TAX CREDIT ADJUSTMENT PAGE 3I 23,926,476 10,965,963 341,101 335,293 1,765 750,485 4,407,628 6,673 2,524,389 3,673,546
40 CONSTRUCTION WORK IN PROGRESS PAGE 3J 6,537,444 2,796,006 73,882 58,927 265 232,072 1,383,095 0 831,110 799,028
41 FEDERAL INCOME TAXES PAGE 1 39,040,245 13,370,532 262,324 322,579 494 1,659,227 9,065,970 7,507 6,781,260 4,554,856
42 STATE INCOME TAXES PAGE 1 (2,828,435) (968,684) (19,005) (23,371) (36) (120,210) (656,822) (544) (491,297) (329,996)
43 TOTAL OPERATING EXPENSES 1,127,795,462 493,293,021 14,165,393 16,010,788 67,732 37,948,754 222,714,233 684,655 140,348,285 144,017,803
44
45 OPERATING INCOME 278,854,568 119,043,210 25,905 2,923,623 (14,890) 12,390,717 67,673,928 754,851 31,874,654 31,290,645
46
47 ADD: IERCO OPERATING INCOME PAGE 1 1,759,534 655,548 18,494 16,641 73 69,444 396,018 621 275,592 207,076
48 CONSOLIDATED OPERATING INCOME 280,614,102 119,698,758 44,400 2,940,263 (14,817) 12,460,161 68,069,946 755,471 32,150,247 31,497,721
49
50
51 RATE OF RETURN UNDER PRESENT RATES 7.172% 6.715% 0.079% 5.480% -5.132% 10.175% 9.424% 18.310% 8.008% 5.101%
52 RATE OF RETURN INDEX 1.000 0.936 0.011 0.764 (0.716) 1.419 1.314 2.553 1.116 0.711
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 1 of 48
1 IDAHO POWER COMPANY
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 TWELVE MONTHS ENDING DECEMBER 31, 2023
4 ALLOCATION TO CLASSES
5 (K) (L) (M) (N) (O) (P)
6 SOURCES TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
7 *** SUMMARY OF RESULTS ***& NOTES GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
8 (40) (41) (42)
9
10 RATE BASE
11 ELECTRIC PLANT IN SERVICE PAGE 2C 6,179,522,565 5,566,052 12,793,366 1,496,706 45,213,165 37,652,894 148,387,912
12 LESS: ACCUM PROVISION FOR DEPRECIATION PAGE 2D 1,994,366,693 1,760,030 1,979,162 476,366 15,377,730 12,079,222 44,871,729
13 : AMORT OF OTHER UTILITY PLANT PAGE 2E 40,143,386 31,489 37,290 7,485 408,021 282,490 1,194,233
23 SUBSTATION CIAC PAGE 2F (42,770,847) (10,144) (21,076) (1,060) 0 (70,288) (14,764,442)
15 NET ELECTRIC PLANT IN SERVICE 4,102,241,639 3,764,389 10,755,838 1,011,795 29,427,413 25,220,894 87,557,509
16 CUSTOMER ADVANCES FOR CONSTRUCTION PAGE 2H 7,387,459 10,108 29,490 3,144 0 62 2
17 ACCUMULATED DEFERRED INCOME TAXES PAGE 2I 365,461,375 329,188 755,652 88,821 2,713,982 2,188,449 8,027,016
18 ELECTRIC PLANT ACQUISITION ADJUSTMENT PAGE 2J 628,247 425 0 87 7,526 4,844 21,349
19 WORKING CAPITAL PAGE 2K 110,090,091 111,796 325,745 30,946 748,168 708,114 2,467,948
20 DEFERRED PROGRAMS PAGE 2L 34,521,209 25,867 29,113 6,090 326,077 239,943 1,012,723
21 SUBSIDIARY RATE BASE PAGE 2M 29,980,646 28,061 47,932 5,743 460,286 338,953 1,164,174
22 PLANT HELD FOR FUTURE USE PAGE 2N 7,956,825 6,596 9,997 867 31,630 20,361 89,747
23
24 TOTAL RATE BASE 3,912,569,823 3,597,837 10,383,484 963,563 28,287,118 24,344,597 84,286,431
25
26
27 RETURN UNDER PRESENT RATES
28 SALES REVENUES PAGE 1 1,293,009,840 1,309,792 3,750,417 199,244 13,302,981 9,818,665 36,591,539
29 OTHER OPERATING REVENUES PAGE 4C 113,640,190 93,861 176,934 19,105 1,187,749 1,744,729 3,241,706
30 TOTAL OPERATING REVENUES 1,406,650,030 1,403,653 3,927,351 218,349 14,490,730 11,563,394 39,833,245
31
32 OPERATING EXPENSES
33 OPERATION & MAINTENANCE EXPENSES PAGE 3C 888,823,963 901,046 1,947,396 254,097 9,999,258 7,468,743 26,854,451
34 DEPRECIATION EXPENSE PAGE 3D 150,952,190 130,341 365,665 37,901 1,157,872 917,560 3,434,221
35 AMORTIZATION OF LIMITED TERM PLANT PAGE 3E 5,725,400 4,267 3,100 960 63,741 42,128 181,501
36 TAXES OTHER THAN INCOME PAGE 3F 29,601,331 26,730 59,758 7,082 236,953 189,440 693,404
37 REGULATORY DEBITS/CREDITS PAGE 3G 3,141,786 2,559 4,285 643 26,845 20,698 85,097
38 PROVISION FOR DEFERRED INCOME TAXES PAGE 3H (17,124,938) (15,575) (35,952) (4,223) (125,296) (101,036) (370,583)
39 INVESTMENT TAX CREDIT ADJUSTMENT PAGE 3I 23,926,476 21,651 49,777 5,857 176,815 142,577 522,956
40 CONSTRUCTION WORK IN PROGRESS PAGE 3J 6,537,444 4,509 0 922 81,598 51,026 225,005
41 FEDERAL INCOME TAXES PAGE 3J 39,040,245 36,701 53,040 6,863 692,053 509,028 1,717,811
42 STATE INCOME TAXES PAGE 1 (2,828,435) (2,659) (3,843) (497) (50,139) (36,879) (124,454)
43 TOTAL OPERATING EXPENSES 1,127,795,462 1,109,570 2,443,226 309,606 12,259,699 9,203,286 33,219,409
44
45 OPERATING INCOME 278,854,568 294,083 1,484,125 (91,256) 2,231,030 2,360,107 6,613,835
46
47 ADD: IERCO OPERATING INCOME PAGE 1 1,759,534 1,647 2,813 337 27,014 19,893 68,324
48 CONSOLIDATED OPERATING INCOME 280,614,102 295,730 1,486,938 (90,919) 2,258,044 2,380,000 6,682,159
49
50
51 RATE OF RETURN UNDER PRESENT RATES 7.172% 8.220% 14.320% -9.436% 7.983% 9.776% 7.928%
52 RATE OF RETURN INDEX 1.000 1.146 1.997 (1.316) 1.113 1.363 1.105
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 2 of 48
53 IDAHO POWER COMPANY PAGE 2C
54 3CP/12CP CLASS COST OF SERVICE STUDY
55 TWELVE MONTHS ENDING DECEMBER 31, 2023
56 *** TABLE 1 - PLANT IN SERVICE ***ALLOCATION TO C TION TO CLASSES
57 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
58 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
59 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
60 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
61 DEMAND - BASE-LOAD TOTAL 2,123,568,725
62 DEMAND - Base-load Summer D10BS 912,537,126 376,673,290 9,220,865 6,956,707 24,362 26,841,350 158,618,772 0 91,778,497 201,916,584
63 DEMAND - Peak D10P 200,116,177 82,603,126 2,022,103 1,525,581 5,343 5,886,214 34,784,538 0 20,126,701 44,279,595
64 DEMAND - Base-load Non-Summer D10BNS 1,211,031,599 531,557,965 14,778,334 12,184,575 61,839 48,543,094 290,654,133 0 178,192,266 57,632,856
65 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
66 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
67 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
68 0
69 TRANSMISSION 0
70 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
71 DEMAND - TRANSMISSION D13 1,438,662,020 612,960,171 16,081,551 12,817,335 56,695 50,256,351 299,648,375 0 179,516,094 188,938,204
72 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
73 DEMAND - DIRECT DA3509 84,425 0 0 0 0 84,425 0 0 0 0
74 0
75 DISTRIBUTION 0
76 SUBSTATIONS - GENERAL D20 465,340,871 176,891,787 8,454,990 3,840,624 56,305 13,883,137 80,890,364 178,369 55,482,426 124,322,651
77 SUBSTATIONS - DIRECT DA3602 21,701,923 0 0 0 0 0 0 0 5,490 0
78 LINES - PRIMARY DEMAND D20 568,351,006 216,049,420 10,326,629 4,690,803 68,770 16,956,377 98,796,651 217,854 67,764,287 151,843,322
79 LINES - PRIMARY CUSTOMER C20 281,682,735 231,590,653 6,248,594 14,296,103 41,147 131,671 17,758,414 0 53,609 9,018,943
80 LINES - SECONDARY DIRECT DA3647 35,516,616 0 0 0 0 9,491,902 0 439,858 20,759,445 0
81 LINE TRANS - PRIMARY DEMAND D50 127,846,492 48,598,771 2,322,901 1,055,163 15,469 3,814,216 22,223,600 49,005 15,243,092 34,156,069
82 LINE TRANS - PRIMARY CUST C50 63,362,516 52,094,660 1,405,576 3,215,806 9,256 29,618 3,994,628 0 12,059 2,028,747
83 LINE TRANS - SECOND DIRECT DA368 35,431,232 0 0 0 0 14,022,768 0 0 19,352,982 0
84 LINE TRANS - SECOND DEMAND D60 369,747,673 165,102,692 7,891,501 3,584,662 52,553 0 75,499,361 166,481 162,458 116,037,068
85 LINE TRANS - SECOND CUSTOMER C60 183,252,136 150,763,036 4,067,768 9,306,610 26,786 0 11,560,538 0 306 5,871,235
86 LINES - SECONDARY DEMAND D30 36,423,303 23,702,539 1,132,923 514,623 7,545 0 10,838,869 23,900 23,323 0
87 LINES - SECONDARY CUSTOMER C30 18,051,900 15,343,023 413,973 947,126 2,726 0 1,176,506 0 31 0
88 SERVICES CW369 74,123,210 59,450,076 1,601,186 3,905,191 11,065 220,591 5,616,328 0 317,126 2,997,199
89 METERS CW370 124,763,852 74,586,799 1,987,439 7,061,560 16,250 3,083,729 22,648,055 560 2,140,242 12,324,084
90 STREET LIGHTS DA373 6,708,087 0 0 0 0 14,118 0 0 173 0
91 INSTALL ON CUST PREMISES DA371 4,787,668 0 0 0 0 3,819 0 4,781,112 2,737 0
92 0
93 CUSTOMER ACCOUNTING 0
94 METER READING CW902 0 0 0 0 0 0 0 0 0 0
95 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
96 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
97 MISC C10 0 0 0 0 0 0 0 0 0 0
98 0
99 CONSUMER INFORMATION 0
100 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
101 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
102 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
103 MISC C10 0 0 0 0 0 0 0 0 0 0
104 0
105 MISCELLANEOUS 0
106 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
107 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
108 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
109 REVENUE R02 0 0 0 0 0 0 0 0 0 0
110 OTHER R01 0 0 0 0 0 0 0 0 0 0
111 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
112
113 TOTALS PAGE 2C 6,179,522,565 2,817,968,008 87,956,334 85,902,468 456,112 193,263,380 1,134,709,132 5,857,139 650,933,342 951,366,556
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 3 of 48
53 IDAHO POWER COMPANY
54 3CP/12CP CLASS COST OF SERVICE STUDY
55 TWELVE MONTHS ENDING DECEMBER 31, 2023
56 *** TABLE 1 - PLANT IN SERVICE ***ALLOCATION TO CLASSES
57 (K) (L) (M) (N) (O) (P)
58 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
59 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
60 PRODUCTION (40) (41) (42)
61 DEMAND - BASE-LOAD TOTAL 2,123,568,725
62 DEMAND - Base-load Summer D10BS 912,537,126 492,751 0 98,491 6,564,608 6,308,535 27,042,312
63 DEMAND - Peak D10P 200,116,177 108,059 0 21,599 1,439,595 1,383,440 5,930,284
64 DEMAND - Base-load Non-Summer D10BNS 1,211,031,599 971,964 0 201,068 19,940,877 10,266,336 46,046,292
65 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
66 ENERGY - Summer E10S 0 0 0 0 0 0 0
67 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
68
69 TRANSMISSION 0
70 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
71 DEMAND - TRANSMISSION D13 1,438,662,020 972,112 0 198,507 17,235,001 11,093,508 48,888,117
72 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
73 DEMAND - DIRECT DA3509 84,425 0 0 0 0 0 0
74
75 DISTRIBUTION
76 SUBSTATIONS - GENERAL D20 465,340,871 421,174 875,026 44,017 0 0 0
77 SUBSTATIONS - DIRECT DA3602 21,701,923 0 0 0 0 1,634,335 20,062,099
78 LINES - PRIMARY DEMAND D20 568,351,006 514,407 1,068,726 53,761 0 0 0
79 LINES - PRIMARY CUSTOMER C20 281,682,735 782,031 1,401,355 360,214 0 0 0
80 LINES - SECONDARY DIRECT DA3647 35,516,616 0 0 0 0 4,825,412 0
81 LINE TRANS - PRIMARY DEMAND D50 127,846,492 115,712 240,402 12,093 0 0 0
82 LINE TRANS - PRIMARY CUST C50 63,362,516 175,912 315,225 81,028 0 0 0
83 LINE TRANS - SECOND DIRECT DA368 35,431,232 0 0 0 0 2,055,481 0
84 LINE TRANS - SECOND DEMAND D60 369,747,673 393,104 816,709 41,084 0 0 0
85 LINE TRANS - SECOND CUSTOMER C60 183,252,136 509,094 912,267 234,496 0 0 0
86 LINES - SECONDARY DEMAND D30 36,423,303 56,435 117,249 5,898 0 0 0
87 LINES - SECONDARY CUSTOMER C30 18,051,900 51,810 92,841 23,864 0 0 0
88 SERVICES CW369 74,123,210 0 0 0 0 4,448 0
89 METERS CW370 124,763,852 1,486 259,770 120,587 33,083 81,400 418,809
90 STREET LIGHTS DA373 6,708,087 0 6,693,796 0 0 0 0
91 INSTALL ON CUST PREMISES DA371 4,787,668 0 0 0 0 0 0
92
93 CUSTOMER ACCOUNTING
94 METER READING CW902 0 0 0 0 0 0 0
95 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
96 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
97 MISC C10 0 0 0 0 0 0 0
98
99 CONSUMER INFORMATION
100 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
101 SALES EXPENSE C10 0 0 0 0 0 0 0
102 ADVERTISING C10 0 0 0 0 0 0 0
103 MISC C10 0 0 0 0 0 0 0
104
105 MISCELLANEOUS
106 DEMAND D99U 0 0 0 0 0 0 0
107 ENERGY E99U 0 0 0 0 0 0 0
108 CUSTOMER C10 0 0 0 0 0 0 0
109 REVENUE R02 0 0 0 0 0 0 0
110 OTHER R01 0 0 0 0 0 0 0
111 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
113 TOTALS 6,179,522,565 5,566,052 12,793,366 1,496,706 45,213,165 37,652,894 148,387,912
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 4 of 48
114 IDAHO POWER COMPANY PAGE 2D
115 3CP/12CP CLASS COST OF SERVICE STUDY
116 TWELVE MONTHS ENDING DECEMBER 31, 2023
117 *** TABLE 2 - ACCUMULATED RESERVE FOR DEPRECIATION ***ALLOCATION TO C TION TO CLASSES
118 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
119 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
120 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
121 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
122 DEMAND - BASE-LOAD TOTAL 775,552,890
123 DEMAND - Base-load Summer D10BS 333,269,555 137,565,625 3,367,571 2,540,673 8,897 9,802,785 57,929,487 0 33,518,613 73,742,370
124 DEMAND - Peak D10P 69,317,877 28,612,746 700,433 528,443 1,851 2,038,915 12,048,953 0 6,971,651 15,337,928
125 DEMAND - Base-load Non-Summer D10BNS 442,283,334 194,131,375 5,397,226 4,449,954 22,584 17,728,523 106,150,392 0 65,077,963 21,048,213
126 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
127 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
128 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
129 0
130 TRANSMISSION 0
131 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
132 DEMAND - TRANSMISSION D13 433,115,447 184,534,321 4,841,421 3,858,714 17,068 15,129,893 90,210,444 0 54,044,099 56,880,667
133 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
134 DEMAND - DIRECT DA3509 21,968 0 0 0 0 21,968 0 0 0 0
135 0
136 DISTRIBUTION 0
137 SUBSTATIONS - GENERAL D20 94,499,470 35,922,441 1,717,004 779,938 11,434 2,819,329 16,426,875 36,222 11,267,138 25,246,922
138 SUBSTATIONS - DIRECT DA3602 1,380,982 0 0 0 0 0 0 0 349 0
139 LINES - PRIMARY DEMAND D20 199,786,215 75,945,490 3,630,007 1,648,907 24,174 5,960,490 34,728,907 76,580 23,820,439 53,375,823
140 LINES - PRIMARY CUSTOMER C20 99,016,852 81,408,530 2,196,500 5,025,353 14,464 46,285 6,242,421 0 18,845 3,170,330
141 LINES - SECONDARY DIRECT DA3647 11,284,088 0 0 0 0 3,015,700 0 139,749 6,595,544 0
142 LINE TRANS - PRIMARY DEMAND D50 33,700,274 12,810,613 612,316 278,140 4,078 1,005,425 5,858,130 12,918 4,018,072 9,003,523
143 LINE TRANS - PRIMARY CUST C50 16,702,329 13,732,127 370,509 847,685 2,440 7,807 1,052,982 0 3,179 534,777
144 LINE TRANS - SECOND DIRECT DA368 9,339,656 0 0 0 0 3,696,395 0 0 5,101,437 0
145 LINE TRANS - SECOND DEMAND D60 97,465,309 43,520,990 2,080,196 944,915 13,853 0 19,901,595 43,884 42,824 30,587,315
146 LINE TRANS - SECOND CUSTOMER C60 48,305,175 39,741,064 1,072,262 2,453,218 7,061 0 3,047,352 0 81 1,547,655
147 LINES - SECONDARY DEMAND D30 12,989,768 8,453,118 404,038 183,532 2,691 0 3,865,503 8,524 8,318 0
148 LINES - SECONDARY CUSTOMER C30 6,437,911 5,471,835 147,637 337,777 972 0 419,581 0 11 0
149 SERVICES CW369 45,312,003 36,342,221 978,815 2,387,269 6,764 134,848 3,433,298 0 193,861 1,832,207
150 METERS CW370 38,756,001 23,169,259 617,368 2,193,567 5,048 957,914 7,035,275 174 664,834 3,828,290
151 STREET LIGHTS DA373 175,721 0 0 0 0 370 0 0 5 0
152 INSTALL ON CUST PREMISES DA371 1,206,758 0 0 0 0 963 0 1,205,105 690 0
153 0
154 CUSTOMER ACCOUNTING 0
155 METER READING CW902 0 0 0 0 0 0 0 0 0 0
156 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
157 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
158 MISC C10 0 0 0 0 0 0 0 0 0 0
159 0
160 CONSUMER INFORMATION 0
161 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
162 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
163 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
164 MISC C10 0 0 0 0 0 0 0 0 0 0
165 0
166 MISCELLANEOUS 0
167 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
168 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
169 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
170 REVENUE R02 0 0 0 0 0 0 0 0 0 0
171 OTHER R01 0 0 0 0 0 0 0 0 0 0
172 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
173
174 TOTALS PAGE 2D 1,994,366,693 921,361,756 28,133,301 28,458,084 143,379 62,367,609 368,351,197 1,523,155 211,347,951 296,136,020
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 5 of 48
114 IDAHO POWER COMPANY
115 3CP/12CP CLASS COST OF SERVICE STUDY
116 TWELVE MONTHS ENDING DECEMBER 31, 2023
117 *** TABLE 2 - ACCUMULATED RESERVE FOR DEPRECIATION ***ALLOCATION TO CLASSES
118 (K) (L) (M) (N) (O) (P)
119 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
120 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
121 PRODUCTION (40) (41) (42)
122 DEMAND - BASE-LOAD TOTAL 775,552,890
123 DEMAND - Base-load Summer D10BS 333,269,555 179,959 0 35,970 2,397,474 2,303,953 9,876,178
124 DEMAND - Peak D10P 69,317,877 37,430 0 7,482 498,659 479,207 2,054,180
125 DEMAND - Base-load Non-Summer D10BNS 442,283,334 354,973 0 73,432 7,282,649 3,749,390 16,816,661
126 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
127 ENERGY - Summer E10S 0 0 0 0 0 0 0
128 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
129
130 TRANSMISSION 0
131 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
132 DEMAND - TRANSMISSION D13 433,115,447 292,659 0 59,761 5,188,672 3,339,749 14,717,980
133 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
134 DEMAND - DIRECT DA3509 21,968 0 0 0 0 0 0
135
136 DISTRIBUTION
137 SUBSTATIONS - GENERAL D20 94,499,470 85,530 177,697 8,939 0 0 0
138 SUBSTATIONS - DIRECT DA3602 1,380,982 0 0 0 0 103,999 1,276,633
139 LINES - PRIMARY DEMAND D20 199,786,215 180,824 375,678 18,898 0 0 0
140 LINES - PRIMARY CUSTOMER C20 99,016,852 274,899 492,603 126,622 0 0 0
141 LINES - SECONDARY DIRECT DA3647 11,284,088 0 0 0 0 1,533,096 0
142 LINE TRANS - PRIMARY DEMAND D50 33,700,274 30,502 63,370 3,188 0 0 0
143 LINE TRANS - PRIMARY CUST C50 16,702,329 46,370 83,093 21,359 0 0 0
144 LINE TRANS - SECOND DIRECT DA368 9,339,656 0 0 0 0 541,824 0
145 LINE TRANS - SECOND DEMAND D60 97,465,309 103,622 215,284 10,830 0 0 0
146 LINE TRANS - SECOND CUSTOMER C60 48,305,175 134,197 240,473 61,813 0 0 0
147 LINES - SECONDARY DEMAND D30 12,989,768 20,127 41,815 2,103 0 0 0
148 LINES - SECONDARY CUSTOMER C30 6,437,911 18,477 33,110 8,511 0 0 0
149 SERVICES CW369 45,312,003 0 0 0 0 2,719 0
150 METERS CW370 38,756,001 462 80,694 37,458 10,277 25,286 130,097
151 STREET LIGHTS DA373 175,721 0 175,346 0 0 0 0
152 INSTALL ON CUST PREMISES DA371 1,206,758 0 0 0 0 0 0
153
154 CUSTOMER ACCOUNTING
155 METER READING CW902 0 0 0 0 0 0 0
156 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
157 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
158 MISC C10 0 0 0 0 0 0 0
159
160 CONSUMER INFORMATION
161 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
162 SALES EXPENSE C10 0 0 0 0 0 0 0
163 ADVERTISING C10 0 0 0 0 0 0 0
164 MISC C10 0 0 0 0 0 0 0
165
166 MISCELLANEOUS
167 DEMAND D99U 0 0 0 0 0 0 0
168 ENERGY E99U 0 0 0 0 0 0 0
169 CUSTOMER C10 0 0 0 0 0 0 0
170 REVENUE R02 0 0 0 0 0 0 0
171 OTHER R01 0 0 0 0 0 0 0
172 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
173
174 TOTALS PAGE 2D 1,994,366,693 1,760,030 1,979,162 476,366 15,377,730 12,079,222 44,871,729
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 6 of 48
175 IDAHO POWER COMPANY PAGE 2E
176 3CP/12CP CLASS COST OF SERVICE STUDY
177 TWELVE MONTHS ENDING DECEMBER 31, 2023
178 *** TABLE 3 - AMORTIZATION RESERVE***ALLOCATION TO C TION TO CLASSES
179 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
180 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
181 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
182 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
183 DEMAND - BASE-LOAD TOTAL 28,321,108
184 DEMAND - Base-load Summer D10BS 12,170,109 5,023,527 122,975 92,779 325 357,971 2,115,429 0 1,224,010 2,692,873
185 DEMAND - Peak D10P 583,298 240,771 5,894 4,447 16 17,157 101,390 0 58,665 129,066
186 DEMAND - Base-load Non-Summer D10BNS 16,150,999 7,089,156 197,092 162,500 825 647,398 3,876,327 0 2,376,472 768,624
187 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
188 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
189 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
190 0
191 TRANSMISSION 0
192 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
193 DEMAND - TRANSMISSION D13 4,193,406 1,786,654 46,874 37,360 165 146,487 873,414 0 523,253 550,716
194 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
195 DEMAND - DIRECT DA3509 246 0 0 0 0 246 0 0 0 0
196 0
197 DISTRIBUTION 0
198 SUBSTATIONS - GENERAL D20 1,356,374 515,603 24,645 11,195 164 40,467 235,779 520 161,720 362,375
199 SUBSTATIONS - DIRECT DA3602 63,257 0 0 0 0 0 0 0 16 0
200 LINES - PRIMARY DEMAND D20 1,656,627 629,740 30,100 13,673 200 49,424 287,972 635 197,519 442,592
201 LINES - PRIMARY CUSTOMER C20 821,048 675,040 18,213 41,670 120 384 51,762 0 156 26,288
202 LINES - SECONDARY DIRECT DA3647 103,524 0 0 0 0 27,667 0 1,282 60,510 0
203 LINE TRANS - PRIMARY DEMAND D50 372,646 141,656 6,771 3,076 45 11,118 64,777 143 44,431 99,558
204 LINE TRANS - PRIMARY CUST C50 184,689 151,845 4,097 9,373 27 86 11,644 0 35 5,913
205 LINE TRANS - SECOND DIRECT DA368 103,275 0 0 0 0 40,874 0 0 56,410 0
206 LINE TRANS - SECOND DEMAND D60 1,077,739 481,241 23,002 10,449 153 0 220,065 485 474 338,224
207 LINE TRANS - SECOND CUSTOMER C60 534,143 439,443 11,857 27,127 78 0 33,697 0 1 17,113
208 LINES - SECONDARY DEMAND D30 106,166 69,088 3,302 1,500 22 0 31,593 70 68 0
209 LINES - SECONDARY CUSTOMER C30 52,618 44,722 1,207 2,761 8 0 3,429 0 0 0
210 SERVICES CW369 216,054 173,285 4,667 11,383 32 643 16,370 0 924 8,736
211 METERS CW370 363,661 217,405 5,793 20,583 47 8,988 66,014 2 6,238 35,922
212 STREET LIGHTS DA373 19,553 0 0 0 0 41 0 0 1 0
213 INSTALL ON CUST PREMISES DA371 13,955 0 0 0 0 11 0 13,936 8 0
214 0
215 CUSTOMER ACCOUNTING 0
216 METER READING CW902 0 0 0 0 0 0 0 0 0 0
217 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
218 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
219 MISC C10 0 0 0 0 0 0 0 0 0 0
220 0
221 CONSUMER INFORMATION 0
222 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
223 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
224 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
225 MISC C10 0 0 0 0 0 0 0 0 0 0
226 0
227 MISCELLANEOUS 0
228 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
229 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
230 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
231 REVENUE R02 0 0 0 0 0 0 0 0 0 0
232 OTHER R01 0 0 0 0 0 0 0 0 0 0
233 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
234
235 TOTALS PAGE 2E 40,143,386 17,679,176 506,489 449,874 2,228 1,348,962 7,989,663 17,072 4,710,910 5,478,003
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 7 of 48
175 IDAHO POWER COMPANY
176 3CP/12CP CLASS COST OF SERVICE STUDY
177 TWELVE MONTHS ENDING DECEMBER 31, 2023
178 *** TABLE 3 - AMORTIZATION RESERVE***ALLOCATION TO CLASSES
179 (K) (L) (M) (N) (O) (P)
180 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
181 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
182 PRODUCTION (40) (41) (42)
183 DEMAND - BASE-LOAD TOTAL 28,321,108
184 DEMAND - Base-load Summer D10BS 12,170,109 6,572 0 1,314 87,549 84,134 360,651
185 DEMAND - Peak D10P 583,298 315 0 63 4,196 4,032 17,286
186 DEMAND - Base-load Non-Summer D10BNS 16,150,999 12,963 0 2,682 265,943 136,918 614,099
187 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
188 ENERGY - Summer E10S 0 0 0 0 0 0 0
189 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
190
191 TRANSMISSION 0
192 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
193 DEMAND - TRANSMISSION D13 4,193,406 2,834 0 579 50,237 32,335 142,499
194 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
195 DEMAND - DIRECT DA3509 246 0 0 0 0 0 0
196
197 DISTRIBUTION
198 SUBSTATIONS - GENERAL D20 1,356,374 1,228 2,551 128 0 0 0
199 SUBSTATIONS - DIRECT DA3602 63,257 0 0 0 0 4,764 58,477
200 LINES - PRIMARY DEMAND D20 1,656,627 1,499 3,115 157 0 0 0
201 LINES - PRIMARY CUSTOMER C20 821,048 2,279 4,085 1,050 0 0 0
202 LINES - SECONDARY DIRECT DA3647 103,524 0 0 0 0 14,065 0
203 LINE TRANS - PRIMARY DEMAND D50 372,646 337 701 35 0 0 0
204 LINE TRANS - PRIMARY CUST C50 184,689 513 919 236 0 0 0
205 LINE TRANS - SECOND DIRECT DA368 103,275 0 0 0 0 5,991 0
206 LINE TRANS - SECOND DEMAND D60 1,077,739 1,146 2,381 120 0 0 0
207 LINE TRANS - SECOND CUSTOMER C60 534,143 1,484 2,659 684 0 0 0
208 LINES - SECONDARY DEMAND D30 106,166 164 342 17 0 0 0
209 LINES - SECONDARY CUSTOMER C30 52,618 151 271 70 0 0 0
210 SERVICES CW369 216,054 0 0 0 0 13 0
211 METERS CW370 363,661 4 757 351 96 237 1,221
212 STREET LIGHTS DA373 19,553 0 19,511 0 0 0 0
213 INSTALL ON CUST PREMISES DA371 13,955 0 0 0 0 0 0
214
215 CUSTOMER ACCOUNTING
216 METER READING CW902 0 0 0 0 0 0 0
217 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
218 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
219 MISC C10 0 0 0 0 0 0 0
220
221 CONSUMER INFORMATION
222 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
223 SALES EXPENSE C10 0 0 0 0 0 0 0
224 ADVERTISING C10 0 0 0 0 0 0 0
225 MISC C10 0 0 0 0 0 0 0
226
227 MISCELLANEOUS
228 DEMAND D99U 0 0 0 0 0 0 0
229 ENERGY E99U 0 0 0 0 0 0 0
230 CUSTOMER C10 0 0 0 0 0 0 0
231 REVENUE R02 0 0 0 0 0 0 0
232 OTHER R01 0 0 0 0 0 0 0
233 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
234
235 TOTALS PAGE 2E 40,143,386 31,489 37,290 7,485 408,021 282,490 1,194,233
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 8 of 48
236 IDAHO POWER COMPANY PAGE 2F
237 3CP/12CP CLASS COST OF SERVICE STUDY
238 TWELVE MONTHS ENDING DECEMBER 31, 2023
239 *** TABLE 4 - SUBSTATION CIAC ***ALLOCATION TO C TION TO CLASSES
240 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
241 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
242 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
243 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
244 DEMAND - BASE-LOAD TOTAL 0
245 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0 0 0 0
246 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
247 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
248 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
249 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
250 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
251 0
252 TRANSMISSION 0
253 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
254 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0 0 0 0
255 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
256 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
257 0
258 DISTRIBUTION 0
259 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0 0 0 0
260 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0 0 0 0
261 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0 0 0 0
262 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0 0 0 0
263 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
264 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0 0 0 0
265 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0 0 0 0
266 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
267 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0 0 0 0
268 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0 0 0 0
269 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0 0 0 0
270 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0 0 0 0
271 SERVICES CW369 0 0 0 0 0 0 0 0 0 0
272 METERS CW370 0 0 0 0 0 0 0 0 0 0
273 STREET LIGHTS DA373 0 0 0 0 0 0 0 0 0 0
274 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0 0 0 0
275 0
276 CUSTOMER ACCOUNTING 0
277 METER READING CW902 0 0 0 0 0 0 0 0 0 0
278 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
279 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
280 MISC C10 0 0 0 0 0 0 0 0 0 0
281 0
282 CONSUMER INFORMATION 0
283 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
284 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
285 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
286 MISC C10 0 0 0 0 0 0 0 0 0 0
287 0
288 MISCELLANEOUS 0
289 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
290 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
291 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
292 REVENUE R02 0 0 0 0 0 0 0 0 0 0
293 OTHER R01 0 0 0 0 0 0 0 0 0 0
294 SUBSTATION CIAC CIAC (42,770,847) (4,292,179) (205,156) (472,238) (6,923) (1,519,756) (2,598,489) (4,296) (15,762,857) (3,041,944)
295
296 TOTALS PAGE 2F (42,770,847) (4,292,179) (205,156) (472,238) (6,923) (1,519,756) (2,598,489) (4,296) (15,762,857) (3,041,944)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 9 of 48
236 IDAHO POWER COMPANY
237 3CP/12CP CLASS COST OF SERVICE STUDY
238 TWELVE MONTHS ENDING DECEMBER 31, 2023
239 *** TABLE 4 - SUBSTATION CIAC ***ALLOCATION TO CLASSES
240 (K) (L) (M) (N) (O) (P)
241 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
242 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
243 PRODUCTION (40) (41) (42)
244 DEMAND - Base-load Summer 0
245 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0
246 DEMAND - Peak D10P 0 0 0 0 0 0 0
247 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0
248 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
249 ENERGY - Summer E10S 0 0 0 0 0 0 0
250 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
251
252 TRANSMISSION 0 0 0 0 0 0 0
253 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
254 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0
255 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
256 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
257
258 DISTRIBUTION
259 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0
260 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0
261 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0
262 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0
263 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
264 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0
265 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0
266 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
267 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0
268 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0
269 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0
270 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0
271 SERVICES CW369 0 0 0 0 0 0 0
272 METERS CW370 0 0 0 0 0 0 0
273 STREET LIGHTS DA373 0 0 0 0 0 0 0
274 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0
275
276 CUSTOMER ACCOUNTING
277 METER READING CW902 0 0 0 0 0 0 0
278 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
279 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
280 MISC C10 0 0 0 0 0 0 0
281
282 CONSUMER INFORMATION
283 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
284 SALES EXPENSE C10 0 0 0 0 0 0 0
285 ADVERTISING C10 0 0 0 0 0 0 0
286 MISC C10 0 0 0 0 0 0 0
287
288 MISCELLANEOUS
289 DEMAND D99U 0 0 0 0 0 0 0
290 ENERGY E99U 0 0 0 0 0 0 0
291 CUSTOMER C10 0 0 0 0 0 0 0
292 REVENUE R02 0 0 0 0 0 0 0
293 OTHER R01 0 0 0 0 0 0 0
294 SUBSTATION CIAC CIAC (42,770,847) (10,144) (21,076) (1,060) 0 (70,288) (14,764,442)
295
296 TOTALS (42,770,847) (10,144) (21,076) (1,060) 0 (70,288) (14,764,442)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 10 of 48
297 IDAHO POWER COMPANY PAGE 2H
298 3CP/12CP CLASS COST OF SERVICE STUDY
299 TWELVE MONTHS ENDING DECEMBER 31, 2023
300 *** TABLE 5 - CUSTOMER ADVANCES FOR CONSTRUCTION ***ALLOCATION TO C TION TO CLASSES
301 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
302 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
303 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
304 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
305 DEMAND - BASE-LOAD TOTAL 0
306 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0 0 0 0
307 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
308 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
309 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
310 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
311 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
312 0
313 TRANSMISSION 0
314 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
315 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0 0 0 0
316 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
317 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
318 0
319 DISTRIBUTION 0
320 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0 0 0 0
321 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0 0 0 0
322 LINES - PRIMARY DEMAND D20 3,181,235 1,209,295 57,801 26,256 385 94,910 552,995 1,219 379,297 849,914
323 LINES - PRIMARY CUSTOMER C20 1,576,665 1,296,284 34,975 80,020 230 737 99,399 0 300 50,482
324 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
325 LINE TRANS - PRIMARY DEMAND D50 128,427 48,819 2,333 1,060 16 3,832 22,325 49 15,312 34,311
326 LINE TRANS - PRIMARY CUST C50 63,650 52,331 1,412 3,230 9 30 4,013 0 12 2,038
327 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
328 LINE TRANS - SECOND DEMAND D60 395,224 176,479 8,435 3,832 56 0 80,701 178 174 124,032
329 LINE TRANS - SECOND CUSTOMER C60 195,879 161,151 4,348 9,948 29 0 12,357 0 0 6,276
330 LINES - SECONDARY DEMAND D30 536,323 349,013 16,682 7,578 111 0 159,599 352 343 0
331 LINES - SECONDARY CUSTOMER C30 265,809 225,922 6,096 13,946 40 0 17,324 0 0 0
332 SERVICES CW369 1,032,307 827,956 22,300 54,387 154 3,072 78,218 0 4,417 41,742
333 METERS CW370 706 422 11 40 0 17 128 0 12 70
334 STREET LIGHTS DA373 10,184 0 0 0 0 21 0 0 0 0
335 INSTALL ON CUST PREMISES DA371 1,051 0 0 0 0 1 0 1,050 1 0
336 0
337 CUSTOMER ACCOUNTING 0
338 METER READING CW902 0 0 0 0 0 0 0 0 0 0
339 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
340 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
341 MISC C10 0 0 0 0 0 0 0 0 0 0
342 0
343 CONSUMER INFORMATION 0
344 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
345 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
346 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
347 MISC C10 0 0 0 0 0 0 0 0 0 0
348 0
349 MISCELLANEOUS 0
350 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
351 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
352 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
353 REVENUE R02 0 0 0 0 0 0 0 0 0 0
354 OTHER R01 0 0 0 0 0 0 0 0 0 0
355 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
356
357 TOTALS PAGE 2H 7,387,459 4,347,671 154,394 200,296 1,030 102,620 1,027,059 2,848 399,869 1,108,864
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 11 of 48
297 IDAHO POWER COMPANY
298 3CP/12CP CLASS COST OF SERVICE STUDY
299 TWELVE MONTHS ENDING DECEMBER 31, 2023
300 *** TABLE 5 - CUSTOMER ADVANCES FOR CONSTRUCTION ***ALLOCATION TO CLASSES
301 (K) (L) (M) (N) (O) (P)
302 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
303 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
304 (40) (41) (42)
305 DEMAND - BASE-LOAD TOTAL 0
306 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0
307 DEMAND - Peak D10P 0 0 0 0 0 0 0
308 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0
309 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
310 ENERGY - Summer E10S 0 0 0 0 0 0 0
311 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
312
313 TRANSMISSION 0
314 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
315 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0
316 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
317 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
318
319 DISTRIBUTION
320 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0
321 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0
322 LINES - PRIMARY DEMAND D20 3,181,235 2,879 5,982 301 0 0 0
323 LINES - PRIMARY CUSTOMER C20 1,576,665 4,377 7,844 2,016 0 0 0
324 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
325 LINE TRANS - PRIMARY DEMAND D50 128,427 116 241 12 0 0 0
326 LINE TRANS - PRIMARY CUST C50 63,650 177 317 81 0 0 0
327 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
328 LINE TRANS - SECOND DEMAND D60 395,224 420 873 44 0 0 0
329 LINE TRANS - SECOND CUSTOMER C60 195,879 544 975 251 0 0 0
330 LINES - SECONDARY DEMAND D30 536,323 831 1,726 87 0 0 0
331 LINES - SECONDARY CUSTOMER C30 265,809 763 1,367 351 0 0 0
332 SERVICES CW369 1,032,307 0 0 0 0 62 0
333 METERS CW370 706 0 1 1 0 0 2
334 STREET LIGHTS DA373 10,184 0 10,163 0 0 0 0
335 INSTALL ON CUST PREMISES DA371 1,051 0 0 0 0 0 0
336
337 CUSTOMER ACCOUNTING
338 METER READING CW902 0 0 0 0 0 0 0
339 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
340 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
341 MISC C10 0 0 0 0 0 0 0
342
343 CONSUMER INFORMATION
344 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
345 SALES EXPENSE C10 0 0 0 0 0 0 0
346 ADVERTISING C10 0 0 0 0 0 0 0
347 MISC C10 0 0 0 0 0 0 0
348
349 MISCELLANEOUS
350 DEMAND D99U 0 0 0 0 0 0 0
351 ENERGY E99U 0 0 0 0 0 0 0
352 CUSTOMER C10 0 0 0 0 0 0 0
353 REVENUE R02 0 0 0 0 0 0 0
354 OTHER R01 0 0 0 0 0 0 0
355 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
356
357 TOTALS PAGE 2H 7,387,459 10,108 29,490 3,144 0 62 2
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 12 of 48
358 IDAHO POWER COMPANY PAGE 2I
359 3CP/12CP CLASS COST OF SERVICE STUDY
360 TWELVE MONTHS ENDING DECEMBER 31, 2023
361 *** TABLE 6 - ACCUMULATED DEFERRED INCOME TAXES ***ALLOCATION TO C TION TO CLASSES
362 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
363 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
364 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
365 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
366 DEMAND - BASE-LOAD TOTAL 127,470,124
367 DEMAND - Base-load Summer D10BS 54,776,292 22,610,331 553,495 417,586 1,462 1,611,189 9,521,309 0 5,509,130 12,120,320
368 DEMAND - Peak D10P 12,012,248 4,958,366 121,380 91,575 321 353,328 2,087,990 0 1,208,133 2,657,943
369 DEMAND - Base-load Non-Summer D10BNS 72,693,832 31,907,496 887,090 731,396 3,712 2,913,866 17,446,913 0 10,696,235 3,459,491
370 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
371 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
372 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
373 0
374 TRANSMISSION 0
375 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
376 DEMAND - TRANSMISSION D13 86,357,660 36,793,775 965,317 769,378 3,403 3,016,706 17,986,805 0 10,775,700 11,341,275
377 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
378 DEMAND - DIRECT DA3509 5,068 0 0 0 0 5,068 0 0 0 0
379 0
380 DISTRIBUTION 0
381 SUBSTATIONS - GENERAL D20 25,205,345 9,581,403 457,967 208,029 3,050 751,985 4,381,454 9,661 3,005,224 6,733,978
382 SUBSTATIONS - DIRECT DA3602 350,573 0 0 0 0 0 0 0 89 0
383 LINES - PRIMARY DEMAND D20 33,343,743 12,675,083 605,838 275,198 4,035 994,789 5,796,154 12,781 3,975,563 8,908,271
384 LINES - PRIMARY CUSTOMER C20 16,525,627 13,586,849 366,590 838,717 2,414 7,725 1,041,842 0 3,145 529,119
385 LINES - SECONDARY DIRECT DA3647 2,131,934 0 0 0 0 569,764 0 26,403 1,246,114 0
386 LINE TRANS - PRIMARY DEMAND D50 7,642,983 2,905,356 138,869 63,080 925 228,023 1,328,582 2,930 911,270 2,041,935
387 LINE TRANS - PRIMARY CUST C50 3,787,970 3,114,349 84,029 192,249 553 1,771 238,809 0 721 121,284
388 LINE TRANS - SECOND DIRECT DA368 2,126,808 0 0 0 0 841,736 0 0 1,161,689 0
389 LINE TRANS - SECOND DEMAND D60 22,098,663 9,867,672 471,650 214,244 3,141 0 4,512,361 9,950 9,710 6,935,173
390 LINE TRANS - SECOND CUSTOMER C60 10,952,407 9,010,635 243,118 556,227 1,601 0 690,937 0 18 350,905
391 LINES - SECONDARY DEMAND D30 2,056,156 1,338,048 63,955 29,051 426 0 611,872 1,349 1,317 0
392 LINES - SECONDARY CUSTOMER C30 1,019,060 866,139 23,369 53,467 154 0 66,416 0 2 0
393 SERVICES CW369 4,198,735 3,367,570 90,700 221,211 627 12,495 318,139 0 17,964 169,777
394 METERS CW370 7,488,950 4,477,072 119,296 423,870 975 185,101 1,359,449 34 128,468 739,753
395 STREET LIGHTS DA373 400,190 0 0 0 0 842 0 0 10 0
396 INSTALL ON CUST PREMISES DA371 287,131 0 0 0 0 229 0 286,738 164 0
397 0
398 CUSTOMER ACCOUNTING 0
399 METER READING CW902 0 0 0 0 0 0 0 0 0 0
400 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
401 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
402 MISC C10 0 0 0 0 0 0 0 0 0 0
403 0
404 CONSUMER INFORMATION 0
405 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
406 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
407 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
408 MISC C10 0 0 0 0 0 0 0 0 0 0
409 0
410 MISCELLANEOUS 0
411 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
412 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
413 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
414 REVENUE R02 0 0 0 0 0 0 0 0 0 0
415 OTHER R01 0 0 0 0 0 0 0 0 0 0
416 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
417
418 TOTALS PAGE 2I 365,461,375 167,060,145 5,192,663 5,085,278 26,799 11,494,617 67,389,032 349,846 38,650,665 56,109,225
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 13 of 48
358 IDAHO POWER COMPANY
359 3CP/12CP CLASS COST OF SERVICE STUDY
360 TWELVE MONTHS ENDING DECEMBER 31, 2023
361 *** TABLE 6 - ACCUMULATED DEFERRED INCOME TAXES ***ALLOCATION TO CLASSES
362 (K) (L) (M) (N) (O) (P)
363 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
364 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
365 (40) (41) (42)
366
367 DEMAND - Base-load Summer D10BS 127,470,124 29,578 0 5,912 394,050 378,678 1,623,252
368 DEMAND - Peak D10P 12,012,248 6,486 0 1,296 86,414 83,043 355,973
369 DEMAND - Base-load Non-Summer D10BNS 72,693,832 58,343 0 12,069 1,196,979 616,251 2,763,992
370 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
371 ENERGY - Summer E10S 0 0 0 0 0 0 0
372 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
373
374 TRANSMISSION 0
375 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
376 DEMAND - TRANSMISSION D13 86,357,660 58,352 0 11,916 1,034,555 665,903 2,934,576
377 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
378 DEMAND - DIRECT DA3509 5,068 0 0 0 0 0 0
379
380 DISTRIBUTION
381 SUBSTATIONS - GENERAL D20 25,205,345 22,813 47,396 2,384 0 0 0
382 SUBSTATIONS - DIRECT DA3602 350,573 0 0 0 0 26,401 324,083
383 LINES - PRIMARY DEMAND D20 33,343,743 30,179 62,700 3,154 0 0 0
384 LINES - PRIMARY CUSTOMER C20 16,525,627 45,880 82,214 21,133 0 0 0
385 LINES - SECONDARY DIRECT DA3647 2,131,934 0 0 0 0 289,652 0
386 LINE TRANS - PRIMARY DEMAND D50 7,642,983 6,918 14,372 723 0 0 0
387 LINE TRANS - PRIMARY CUST C50 3,787,970 10,516 18,845 4,844 0 0 0
388 LINE TRANS - SECOND DIRECT DA368 2,126,808 0 0 0 0 123,383 0
389 LINE TRANS - SECOND DEMAND D60 22,098,663 23,495 48,812 2,455 0 0 0
390 LINE TRANS - SECOND CUSTOMER C60 10,952,407 30,427 54,523 14,015 0 0 0
391 LINES - SECONDARY DEMAND D30 2,056,156 3,186 6,619 333 0 0 0
392 LINES - SECONDARY CUSTOMER C30 1,019,060 2,925 5,241 1,347 0 0 0
393 SERVICES CW369 4,198,735 0 0 0 0 252 0
394 METERS CW370 7,488,950 89 15,593 7,238 1,986 4,886 25,139
395 STREET LIGHTS DA373 400,190 0 399,337 0 0 0 0
396 INSTALL ON CUST PREMISES DA371 287,131 0 0 0 0 0 0
397
398 CUSTOMER ACCOUNTING
399 METER READING CW902 0 0 0 0 0 0 0
400 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
401 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
402 MISC C10 0 0 0 0 0 0 0
403
404 CONSUMER INFORMATION
405 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
406 SALES EXPENSE C10 0 0 0 0 0 0 0
407 ADVERTISING C10 0 0 0 0 0 0 0
408 MISC C10 0 0 0 0 0 0 0
409
410 MISCELLANEOUS
411 DEMAND D99U 0 0 0 0 0 0 0
412 ENERGY E99U 0 0 0 0 0 0 0
413 CUSTOMER C10 0 0 0 0 0 0 0
414 REVENUE R02 0 0 0 0 0 0 0
415 OTHER R01 0 0 0 0 0 0 0
416 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
417
418 TOTALS PAGE 2I 365,461,375 329,188 755,652 88,821 2,713,982 2,188,449 8,027,016
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 14 of 48
419 IDAHO POWER COMPANY PAGE 2J
420 3CP/12CP CLASS COST OF SERVICE STUDY
421 TWELVE MONTHS ENDING DECEMBER 31, 2023
422 *** TABLE 7 - ACQUISITION ADJUSTMENT ***ALLOCATION TO C TION TO CLASSES
423 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
424 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
425 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
426 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
427 DEMAND - BASE-LOAD TOTAL 0
428 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0 0 0 0
429 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
430 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
431 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
432 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
433 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
434 0
435 TRANSMISSION 0
436 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
437 DEMAND - TRANSMISSION D13 628,247 267,673 7,023 5,597 25 21,946 130,853 0 78,393 82,507
438 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
439 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
440 0
441 DISTRIBUTION 0
442 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0 0 0 0
443 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0 0 0 0
444 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0 0 0 0
445 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0 0 0 0
446 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
447 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0 0 0 0
448 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0 0 0 0
449 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
450 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0 0 0 0
451 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0 0 0 0
452 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0 0 0 0
453 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0 0 0 0
454 SERVICES CW369 0 0 0 0 0 0 0 0 0 0
455 METERS CW370 0 0 0 0 0 0 0 0 0 0
456 STREET LIGHTS DA373 0 0 0 0 0 0 0 0 0 0
457 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0 0 0 0
458 0
459 CUSTOMER ACCOUNTING 0
460 METER READING CW902 0 0 0 0 0 0 0 0 0 0
461 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
462 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
463 MISC C10 0 0 0 0 0 0 0 0 0 0
464 0
465 CONSUMER INFORMATION 0
466 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
467 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
468 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
469 MISC C10 0 0 0 0 0 0 0 0 0 0
470 0
471 MISCELLANEOUS 0
472 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
473 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
474 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
475 REVENUE R02 0 0 0 0 0 0 0 0 0 0
476 OTHER R01 0 0 0 0 0 0 0 0 0 0
477 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
478
479 TOTALS PAGE 2J 628,247 267,673 7,023 5,597 25 21,946 130,853 0 78,393 82,507
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 15 of 48
419 IDAHO POWER COMPANY
420 3CP/12CP CLASS COST OF SERVICE STUDY
421 TWELVE MONTHS ENDING DECEMBER 31, 2023
422 *** TABLE 7 - ACQUISITION ADJUSTMENT ***ALLOCATION TO CLASSES
423 (K) (L) (M) (N) (O) (P)
424 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
425 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
426 (40) (41) (42)
427 DEMAND - BASE-LOAD TOTAL
428 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0
429 DEMAND - Peak D10P 0 0 0 0 0 0 0
430 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0
431 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
432 ENERGY - Summer E10S 0 0 0 0 0 0 0
433 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
434
435 TRANSMISSION 0
436 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
437 DEMAND - TRANSMISSION D13 628,247 425 0 87 7,526 4,844 21,349
438 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
439 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
440
441 DISTRIBUTION
442 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0
443 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0
444 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0
445 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0
446 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
447 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0
448 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0
449 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
450 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0
451 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0
452 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0
453 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0
454 SERVICES CW369 0 0 0 0 0 0 0
455 METERS CW370 0 0 0 0 0 0 0
456 STREET LIGHTS DA373 0 0 0 0 0 0 0
457 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0
458
459 CUSTOMER ACCOUNTING
460 METER READING CW902 0 0 0 0 0 0 0
461 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
462 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
463 MISC C10 0 0 0 0 0 0 0
464
465 CONSUMER INFORMATION
466 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
467 SALES EXPENSE C10 0 0 0 0 0 0 0
468 ADVERTISING C10 0 0 0 0 0 0 0
469 MISC C10 0 0 0 0 0 0 0
470
471 MISCELLANEOUS
472 DEMAND D99U 0 0 0 0 0 0 0
473 ENERGY E99U 0 0 0 0 0 0 0
474 CUSTOMER C10 0 0 0 0 0 0 0
475 REVENUE R02 0 0 0 0 0 0 0
476 OTHER R01 0 0 0 0 0 0 0
477 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
478
479 TOTALS PAGE 2J 628,247 425 0 87 7,526 4,844 21,349
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 16 of 48
480 IDAHO POWER COMPANY PAGE 2K
481 3CP/12CP CLASS COST OF SERVICE STUDY
482 TWELVE MONTHS ENDING DECEMBER 31, 2023
483 *** TABLE 8 - WORKING CAPITAL ***ALLOCATION TO C TION TO CLASSES
484 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
485 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
486 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
487 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
488 DEMAND - BASE-LOAD TOTAL 15,553,944
489 DEMAND - Base-load Summer D10BS 6,683,820 2,758,920 67,538 50,954 178 196,598 1,161,793 0 672,226 1,478,925
490 DEMAND - Peak D10P 1,465,738 605,021 14,811 11,174 39 43,113 254,777 0 147,417 324,323
491 DEMAND - Base-load Non-Summer D10BNS 8,870,124 3,893,363 108,243 89,245 453 355,551 2,128,878 0 1,305,158 422,128
492 ENERGY - POWER SUPPLY E10 23,609,967 0 0 0 0 0 0 0 0 0
493 ENERGY - Summer E10S 0 2,703,345 68,296 69,967 256 318,420 1,744,491 2,625 1,197,327 2,264,967
494 ENERGY - Non-Summer E10NS 0 6,092,997 179,865 153,323 717 613,400 3,569,400 5,701 2,500,656 513,645
495 0
496 TRANSMISSION 0
497 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
498 DEMAND - TRANSMISSION D13 15,047,187 6,411,044 168,199 134,058 593 525,639 3,134,068 0 1,877,586 1,976,134
499 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
500 DEMAND - DIRECT DA3509 883 0 0 0 0 883 0 0 0 0
501 0
502 DISTRIBUTION 0
503 SUBSTATIONS - GENERAL D20 10,475,525 3,982,101 190,335 86,458 1,268 312,530 1,820,964 4,015 1,248,993 2,798,691
504 SUBSTATIONS - DIRECT DA3602 488,543 0 0 0 0 0 0 0 124 0
505 LINES - PRIMARY DEMAND D20 12,794,439 4,863,599 232,468 105,597 1,548 381,714 2,224,062 4,904 1,525,476 3,418,222
506 LINES - PRIMARY CUSTOMER C20 6,341,104 5,213,455 140,665 321,827 926 2,964 399,769 0 1,207 203,030
507 LINES - SECONDARY DIRECT DA3647 799,533 0 0 0 0 213,677 0 9,902 467,326 0
508 LINE TRANS - PRIMARY DEMAND D50 2,878,018 1,094,032 52,292 23,753 348 85,864 500,287 1,103 343,145 768,905
509 LINE TRANS - PRIMARY CUST C50 1,426,386 1,172,729 31,642 72,393 208 667 89,925 0 271 45,670
510 LINE TRANS - SECOND DIRECT DA368 797,611 0 0 0 0 315,674 0 0 435,665 0
511 LINE TRANS - SECOND DEMAND D60 8,323,578 3,716,711 177,650 80,696 1,183 0 1,699,605 3,748 3,657 2,612,170
512 LINE TRANS - SECOND CUSTOMER C60 4,125,282 3,393,904 91,572 209,506 603 0 260,245 0 7 132,170
513 LINES - SECONDARY DEMAND D30 819,944 533,580 25,504 11,585 170 0 243,999 538 525 0
514 LINES - SECONDARY CUSTOMER C30 406,376 345,395 9,319 21,321 61 0 26,485 0 1 0
515 SERVICES CW369 1,668,625 1,338,311 36,045 87,912 249 4,966 126,432 0 7,139 67,471
516 METERS CW370 2,808,623 1,679,061 44,740 158,966 366 69,419 509,842 13 48,180 277,434
517 STREET LIGHTS DA373 151,009 0 0 0 0 318 0 0 4 0
518 INSTALL ON CUST PREMISES DA371 107,778 0 0 0 0 86 0 107,630 62 0
519 0
520 CUSTOMER ACCOUNTING 0
521 METER READING CW902 0 0 0 0 0 0 0 0 0 0
522 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
523 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 (0) 0 0
524 MISC C10 0 0 0 0 0 0 0 0 0 0
525 0
526 CONSUMER INFORMATION 0
527 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
528 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
529 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
530 MISC C10 0 0 0 0 0 0 0 0 0 0
531 0
532 MISCELLANEOUS 0
533 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
534 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
535 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
536 REVENUE R02 0 0 0 0 0 0 0 0 0 0
537 OTHER R01 0 0 0 0 0 0 0 0 0 0
538 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
539
540 TOTALS PAGE 2K 110,090,091 49,797,567 1,639,182 1,688,736 9,167 3,441,483 19,895,022 140,180 11,782,152 17,303,885
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 17 of 48
480 IDAHO POWER COMPANY
481 3CP/12CP CLASS COST OF SERVICE STUDY
482 TWELVE MONTHS ENDING DECEMBER 31, 2023
483 *** TABLE 8 - WORKING CAPITAL ***ALLOCATION TO CLASSES
484 (K) (L) (M) (N) (O) (P)
485 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
486 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
487 (40) (41) (42)
488 DEMAND - BASE-LOAD TOTAL 15,553,944
489 DEMAND - Base-load Summer D10BS 6,683,820 3,609 0 721 48,082 46,206 198,070
490 DEMAND - Peak D10P 1,465,738 791 0 158 10,544 10,133 43,436
491 DEMAND - Base-load Non-Summer D10BNS 8,870,124 7,119 0 1,473 146,056 75,195 337,263
492 ENERGY - POWER SUPPLY E10 23,609,967 0 0 0 0 0 0
493 ENERGY - Summer E10S 0 7,079 11,360 1,416 86,241 81,952 299,069
494 ENERGY - Non-Summer E10NS 0 15,019 26,387 3,107 276,237 184,975 617,726
495
496 TRANSMISSION 0
497 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
498 DEMAND - TRANSMISSION D13 15,047,187 10,167 0 2,076 180,264 116,029 511,328
499 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
500 DEMAND - DIRECT DA3509 883 0 0 0 0 0 0
501
502 DISTRIBUTION
503 SUBSTATIONS - GENERAL D20 10,475,525 9,481 19,698 991 0 0 0
504 SUBSTATIONS - DIRECT DA3602 488,543 0 0 0 0 36,791 451,628
505 LINES - PRIMARY DEMAND D20 12,794,439 11,580 24,059 1,210 0 0 0
506 LINES - PRIMARY CUSTOMER C20 6,341,104 17,605 31,547 8,109 0 0 0
507 LINES - SECONDARY DIRECT DA3647 799,533 0 0 0 0 108,627 0
508 LINE TRANS - PRIMARY DEMAND D50 2,878,018 2,605 5,412 272 0 0 0
509 LINE TRANS - PRIMARY CUST C50 1,426,386 3,960 7,096 1,824 0 0 0
510 LINE TRANS - SECOND DIRECT DA368 797,611 0 0 0 0 46,272 0
511 LINE TRANS - SECOND DEMAND D60 8,323,578 8,849 18,385 925 0 0 0
512 LINE TRANS - SECOND CUSTOMER C60 4,125,282 11,460 20,537 5,279 0 0 0
513 LINES - SECONDARY DEMAND D30 819,944 1,270 2,639 133 0 0 0
514 LINES - SECONDARY CUSTOMER C30 406,376 1,166 2,090 537 0 0 0
515 SERVICES CW369 1,668,625 0 0 0 0 100 0
516 METERS CW370 2,808,623 33 5,848 2,715 745 1,832 9,428
517 STREET LIGHTS DA373 151,009 0 150,687 0 0 0 0
518 INSTALL ON CUST PREMISES DA371 107,778 0 0 0 0 0 0
519
520 CUSTOMER ACCOUNTING
521 METER READING CW902 0 0 0 0 0 0 0
522 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
523 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
524 MISC C10 0 0 0 0 0 0 0
525
526 CONSUMER INFORMATION
527 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
528 SALES EXPENSE C10 0 0 0 0 0 0 0
529 ADVERTISING C10 0 0 0 0 0 0 0
530 MISC C10 0 0 0 0 0 0 0
531
532 MISCELLANEOUS
533 DEMAND D99U 0 0 0 0 0 0 0
534 ENERGY E99U 0 0 0 0 0 0 0
535 CUSTOMER C10 0 0 0 0 0 0 0
536 REVENUE R02 0 0 0 0 0 0 0
537 OTHER R01 0 0 0 0 0 0 0
538 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
539
540 TOTALS PAGE 2K 110,090,091 111,796 325,745 30,946 748,168 708,114 2,467,948
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 18 of 48
541 IDAHO POWER COMPANY PAGE 2L
542 3CP/12CP CLASS COST OF SERVICE STUDY
543 TWELVE MONTHS ENDING DECEMBER 31, 2023
544 *** TABLE 9 - DEFERRED PROGRAMS ***ALLOCATION TO C TION TO CLASSES
545 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
546 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
547 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
548 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
549 DEMAND - BASE-LOAD TOTAL 19,207,519
550 DEMAND - Base-load Summer D10BS 8,253,830 3,406,982 83,402 62,923 220 242,778 1,434,695 0 830,130 1,826,320
551 DEMAND - Peak D10P 6,539,110 2,699,187 66,075 49,851 175 192,341 1,136,639 0 657,672 1,446,905
552 DEMAND - Base-load Non-Summer D10BNS 10,953,690 4,807,902 133,669 110,209 559 439,069 2,628,945 0 1,611,736 521,285
553 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
554 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
555 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
556 0
557 TRANSMISSION 0
558 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
559 DEMAND - TRANSMISSION D13 3,273,907 1,394,889 36,596 29,168 129 114,366 681,898 0 408,518 429,959
560 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
561 DEMAND - DIRECT DA3509 192 0 0 0 0 192 0 0 0 0
562 0
563 DISTRIBUTION 0
564 SUBSTATIONS - GENERAL D20 1,058,958 402,546 19,241 8,740 128 31,593 184,079 406 126,259 282,916
565 SUBSTATIONS - DIRECT DA3602 49,386 0 0 0 0 0 0 0 12 0
566 LINES - PRIMARY DEMAND D20 1,293,374 491,655 23,500 10,675 156 38,587 224,828 496 154,209 345,544
567 LINES - PRIMARY CUSTOMER C20 641,014 527,022 14,220 32,533 94 300 40,412 0 122 20,524
568 LINES - SECONDARY DIRECT DA3647 80,824 0 0 0 0 21,600 0 1,001 47,241 0
569 LINE TRANS - PRIMARY DEMAND D50 290,935 110,594 5,286 2,401 35 8,680 50,573 112 34,688 77,728
570 LINE TRANS - PRIMARY CUST C50 144,192 118,550 3,199 7,318 21 67 9,090 0 27 4,617
571 LINE TRANS - SECOND DIRECT DA368 80,629 0 0 0 0 31,911 0 0 44,041 0
572 LINE TRANS - SECOND DEMAND D60 841,420 375,718 17,958 8,157 120 0 171,811 379 370 264,061
573 LINE TRANS - SECOND CUSTOMER C60 417,020 343,086 9,257 21,179 61 0 26,308 0 1 13,361
574 LINES - SECONDARY DEMAND D30 82,887 53,939 2,578 1,171 17 0 24,666 54 53 0
575 LINES - SECONDARY CUSTOMER C30 41,080 34,916 942 2,155 6 0 2,677 0 0 0
576 SERVICES CW369 168,679 135,288 3,644 8,887 25 502 12,781 0 722 6,821
577 METERS CW370 283,920 169,734 4,523 16,070 37 7,018 51,539 1 4,870 28,045
578 STREET LIGHTS DA373 15,265 0 0 0 0 32 0 0 0 0
579 INSTALL ON CUST PREMISES DA371 10,895 0 0 0 0 9 0 10,880 6 0
580 0
581 CUSTOMER ACCOUNTING 0
582 METER READING CW902 0 0 0 0 0 0 0 0 0 0
583 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
584 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
585 MISC C10 0 0 0 0 0 0 0 0 0 0
586 0
587 CONSUMER INFORMATION 0
588 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
589 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
590 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
591 MISC C10 0 0 0 0 0 0 0 0 0 0
592 0
593 MISCELLANEOUS 0
594 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
595 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
596 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
597 REVENUE R02 0 0 0 0 0 0 0 0 0 0
598 OTHER R01 0 0 0 0 0 0 0 0 0 0
599 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
600
601 TOTALS PAGE 2L 34,521,209 15,072,007 424,089 371,436 1,784 1,129,045 6,680,942 13,329 3,920,677 5,268,086
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 19 of 48
541 IDAHO POWER COMPANY
542 3CP/12CP CLASS COST OF SERVICE STUDY
543 TWELVE MONTHS ENDING DECEMBER 31, 2023
544 *** TABLE 9 - DEFERRED PROGRAMS ***ALLOCATION TO CLASSES
545 (K) (L) (M) (N) (O) (P)
546 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
547 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
548 (40) (41) (42)
549 DEMAND - BASE-LOAD TOTAL 19,207,519
550 DEMAND - Base-load Summer D10BS 8,253,830 4,457 0 891 59,376 57,060 244,596
551 DEMAND - Peak D10P 6,539,110 3,531 0 706 47,041 45,206 193,781
552 DEMAND - Base-load Non-Summer D10BNS 10,953,690 8,791 0 1,819 180,364 92,858 416,485
553 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
554 ENERGY - Summer E10S 0 0 0 0 0 0 0
555 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
556
557 TRANSMISSION 0
558 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
559 DEMAND - TRANSMISSION D13 3,273,907 2,212 0 452 39,221 25,245 111,253
560 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
561 DEMAND - DIRECT DA3509 192 0 0 0 0 0 0
562
563 DISTRIBUTION
564 SUBSTATIONS - GENERAL D20 1,058,958 958 1,991 100 0 0 0
565 SUBSTATIONS - DIRECT DA3602 49,386 0 0 0 0 3,719 45,655
566 LINES - PRIMARY DEMAND D20 1,293,374 1,171 2,432 122 0 0 0
567 LINES - PRIMARY CUSTOMER C20 641,014 1,780 3,189 820 0 0 0
568 LINES - SECONDARY DIRECT DA3647 80,824 0 0 0 0 10,981 0
569 LINE TRANS - PRIMARY DEMAND D50 290,935 263 547 28 0 0 0
570 LINE TRANS - PRIMARY CUST C50 144,192 400 717 184 0 0 0
571 LINE TRANS - SECOND DIRECT DA368 80,629 0 0 0 0 4,678 0
572 LINE TRANS - SECOND DEMAND D60 841,420 895 1,859 93 0 0 0
573 LINE TRANS - SECOND CUSTOMER C60 417,020 1,159 2,076 534 0 0 0
574 LINES - SECONDARY DEMAND D30 82,887 128 267 13 0 0 0
575 LINES - SECONDARY CUSTOMER C30 41,080 118 211 54 0 0 0
576 SERVICES CW369 168,679 0 0 0 0 10 0
577 METERS CW370 283,920 3 591 274 75 185 953
578 STREET LIGHTS DA373 15,265 0 15,233 0 0 0 0
579 INSTALL ON CUST PREMISES DA371 10,895 0 0 0 0 0 0
580
581 CUSTOMER ACCOUNTING
582 METER READING CW902 0 0 0 0 0 0 0
583 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
584 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
585 MISC C10 0 0 0 0 0 0 0
586
587 CONSUMER INFORMATION
588 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
589 SALES EXPENSE C10 0 0 0 0 0 0 0
590 ADVERTISING C10 0 0 0 0 0 0 0
591 MISC C10 0 0 0 0 0 0 0
592
593 MISCELLANEOUS
594 DEMAND D99U 0 0 0 0 0 0 0
595 ENERGY E99U 0 0 0 0 0 0 0
596 CUSTOMER C10 0 0 0 0 0 0 0
597 REVENUE R02 0 0 0 0 0 0 0
598 OTHER R01 0 0 0 0 0 0 0
599 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
600
601 TOTALS PAGE 2L 34,521,209 25,867 29,113 6,090 326,077 239,943 1,012,723
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 20 of 48
602 IDAHO POWER COMPANY PAGE 2M
603 3CP/12CP CLASS COST OF SERVICE STUDY
604 TWELVE MONTHS ENDING DECEMBER 31, 2023
605 *** TABLE 10 - SUBSIDIARY RATE BASE ***ALLOCATION TO C TION TO CLASSES
606 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
607 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
608 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
609 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
610 DEMAND - BASE-LOAD TOTAL 0
611 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0 0 0 0
612 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
613 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
614 ENERGY - POWER SUPPLY E10 29,980,646 0 0 0 0 0 0 0 0 0
615 ENERGY - Summer E10S 0 3,432,789 86,724 88,846 325 404,340 2,215,207 3,334 1,520,402 2,876,123
616 ENERGY - Non-Summer E10NS 0 7,737,071 228,397 194,694 910 778,914 4,532,532 7,240 3,175,408 652,242
617 0
618 TRANSMISSION 0
619 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
620 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0 0 0 0
621 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
622 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
623 0
624 DISTRIBUTION 0
625 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0 0 0 0
626 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0 0 0 0
627 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0 0 0 0
628 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0 0 0 0
629 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
630 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0 0 0 0
631 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0 0 0 0
632 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
633 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0 0 0 0
634 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0 0 0 0
635 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0 0 0 0
636 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0 0 0 0
637 SERVICES CW369 0 0 0 0 0 0 0 0 0 0
638 METERS CW370 0 0 0 0 0 0 0 0 0 0
639 STREET LIGHTS DA373 0 0 0 0 0 0 0 0 0 0
640 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0 0 0 0
641 0
642 CUSTOMER ACCOUNTING 0
643 METER READING CW902 0 0 0 0 0 0 0 0 0 0
644 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
645 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
646 MISC C10 0 0 0 0 0 0 0 0 0 0
647 0
648 CONSUMER INFORMATION 0
649 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
650 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
651 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
652 MISC C10 0 0 0 0 0 0 0 0 0 0
653 0
654 MISCELLANEOUS 0
655 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
656 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
657 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
658 REVENUE R02 0 0 0 0 0 0 0 0 0 0
659 OTHER R01 0 0 0 0 0 0 0 0 0 0
660 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
661
662 TOTALS PAGE 2M 29,980,646 11,169,860 315,122 283,541 1,236 1,183,254 6,747,739 10,573 4,695,810 3,528,365
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 21 of 48
602 IDAHO POWER COMPANY
603 3CP/12CP CLASS COST OF SERVICE STUDY
604 TWELVE MONTHS ENDING DECEMBER 31, 2023
605 *** TABLE 10 - SUBSIDIARY RATE BASE ***ALLOCATION TO CLASSES
606 (K) (L) (M) (N) (O) (P)
607 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
608 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
609 (40) (41) (42)
610 DEMAND - BASE-LOAD TOTAL 0
611 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0
612 DEMAND - Peak D10P 0 0 0 0 0 0 0
613 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0
614 ENERGY - POWER SUPPLY E10 29,980,646 0 0 0 0 0 0
615 ENERGY - Summer E10S 0 8,989 14,426 1,798 109,511 104,065 379,766
616 ENERGY - Non-Summer E10NS 0 19,072 33,507 3,945 350,774 234,887 784,408
617
618 TRANSMISSION 0
619 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
620 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0
621 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
622 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
623
624 DISTRIBUTION
625 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0
626 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0
627 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0
628 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0
629 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
630 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0
631 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0
632 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
633 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0
634 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0
635 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0
636 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0
637 SERVICES CW369 0 0 0 0 0 0 0
638 METERS CW370 0 0 0 0 0 0 0
639 STREET LIGHTS DA373 0 0 0 0 0 0 0
640 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0
641
642 CUSTOMER ACCOUNTING
643 METER READING CW902 0 0 0 0 0 0 0
644 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
645 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
646 MISC C10 0 0 0 0 0 0 0
647
648 CONSUMER INFORMATION
649 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
650 SALES EXPENSE C10 0 0 0 0 0 0 0
651 ADVERTISING C10 0 0 0 0 0 0 0
652 MISC C10 0 0 0 0 0 0 0
653
654 MISCELLANEOUS
655 DEMAND D99U 0 0 0 0 0 0 0
656 ENERGY E99U 0 0 0 0 0 0 0
657 CUSTOMER C10 0 0 0 0 0 0 0
658 REVENUE R02 0 0 0 0 0 0 0
659 OTHER R01 0 0 0 0 0 0 0
660 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
661
662 TOTALS PAGE 2M 29,980,646 28,061 47,932 5,743 460,286 338,953 1,164,174
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 22 of 48
663 IDAHO POWER COMPANY PAGE 2N
664 3CP/12CP CLASS COST OF SERVICE STUDY
665 TWELVE MONTHS ENDING DECEMBER 31, 2023
666 *** TABLE 11 - PLANT HELD FOR FUTURE USE ***ALLOCATION TO C TION TO CLASSES
667 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
668 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
669 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
670 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
671 DEMAND - BASE-LOAD TOTAL 0
672 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0 0 0 0
673 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
674 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
675 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
676 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
677 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
678 0
679 TRANSMISSION 0
680 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
681 DEMAND - TRANSMISSION D13 2,640,221 1,124,900 29,513 23,522 104 92,230 549,912 0 329,447 346,738
682 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
683 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
684 0
685 DISTRIBUTION 0
686 SUBSTATIONS - GENERAL D20 5,316,573 2,021,009 96,599 43,880 643 158,616 924,182 2,038 633,893 1,420,401
687 SUBSTATIONS - DIRECT DA3602 30 0 0 0 0 0 0 0 0 0
688 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0 0 0 0
689 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0 0 0 0
690 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
691 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0 0 0 0
692 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0 0 0 0
693 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
694 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0 0 0 0
695 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0 0 0 0
696 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0 0 0 0
697 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0 0 0 0
698 SERVICES CW369 0 0 0 0 0 0 0 0 0 0
699 METERS CW370 0 0 0 0 0 0 0 0 0 0
700 STREET LIGHTS DA373 0 0 0 0 0 0 0 0 0 0
701 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0 0 0 0
702 0
703 CUSTOMER ACCOUNTING 0
704 METER READING CW902 0 0 0 0 0 0 0 0 0 0
705 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
706 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
707 MISC C10 0 0 0 0 0 0 0 0 0 0
708 0
709 CONSUMER INFORMATION 0
710 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
711 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
712 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
713 MISC C10 0 0 0 0 0 0 0 0 0 0
714 0
715 MISCELLANEOUS 0
716 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
717 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
718 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
719 REVENUE R02 0 0 0 0 0 0 0 0 0 0
720 OTHER R01 0 0 0 0 0 0 0 0 0 0
721 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
722
723 TOTALS PAGE 2N 7,956,825 3,145,909 126,112 67,402 747 250,847 1,474,094 2,038 963,340 1,767,139
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 23 of 48
663 IDAHO POWER COMPANY
664 3CP/12CP CLASS COST OF SERVICE STUDY
665 TWELVE MONTHS ENDING DECEMBER 31, 2023
666 *** TABLE 11 - PLANT HELD FOR FUTURE USE ***ALLOCATION TO CLASSES
667 (K) (L) (M) (N) (O) (P)
668 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
669 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
670 (40) (41) (42)
671 DEMAND - BASE-LOAD TOTAL 0
672 DEMAND - Base-load Summer D10BS 0 0 0 0 0 0 0
673 DEMAND - Peak D10P 0 0 0 0 0 0 0
674 DEMAND - Base-load Non-Summer D10BNS 0 0 0 0 0 0 0
675 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
676 ENERGY - Summer E10S 0 0 0 0 0 0 0
677 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
678
679 TRANSMISSION 0
680 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
681 DEMAND - TRANSMISSION D13 2,640,221 1,784 0 364 31,630 20,359 89,719
682 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
683 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
684
685 DISTRIBUTION
686 SUBSTATIONS - GENERAL D20 5,316,573 4,812 9,997 503 0 0 0
687 SUBSTATIONS - DIRECT DA3602 30 0 0 0 0 2 28
688 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0
689 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0
690 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
691 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0
692 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0
693 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
694 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0
695 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0
696 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0
697 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0
698 SERVICES CW369 0 0 0 0 0 0 0
699 METERS CW370 0 0 0 0 0 0 0
700 STREET LIGHTS DA373 0 0 0 0 0 0 0
701 INSTALL ON CUST PREMISES DA371 0 0 0 0 0 0 0
702
703 CUSTOMER ACCOUNTING
704 METER READING CW902 0 0 0 0 0 0 0
705 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
706 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
707 MISC C10 0 0 0 0 0 0 0
708
709 CONSUMER INFORMATION
710 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
711 SALES EXPENSE C10 0 0 0 0 0 0 0
712 ADVERTISING C10 0 0 0 0 0 0 0
713 MISC C10 0 0 0 0 0 0 0
714
715 MISCELLANEOUS
716 DEMAND D99U 0 0 0 0 0 0 0
717 ENERGY E99U 0 0 0 0 0 0 0
718 CUSTOMER C10 0 0 0 0 0 0 0
719 REVENUE R02 0 0 0 0 0 0 0
720 OTHER R01 0 0 0 0 0 0 0
721 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
722
723 TOTALS PAGE 2N 7,956,825 6,596 9,997 867 31,630 20,361 89,747
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 24 of 48
724 IDAHO POWER COMPANY PAGE 4C
725 3CP/12CP CLASS COST OF SERVICE STUDY
726 TWELVE MONTHS ENDING DECEMBER 31, 2023
727 *** TABLE 12 - OTHER REVENUES ***ALLOCATION TO C TION TO CLASSES
728 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
729 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
730 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
731 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
732 DEMAND - BASE-LOAD TOTAL 1,105,981
733 DEMAND - Base-load Summer D10BS 475,261 196,176 4,802 3,623 13 13,979 82,611 0 47,799 105,161
734 DEMAND - Peak D10P 2,661 1,098 27 20 0 78 463 0 268 589
735 DEMAND - Base-load Non-Summer D10BNS 630,720 276,842 7,697 6,346 32 25,282 151,376 0 92,805 30,016
736 ENERGY - POWER SUPPLY E10 29,557,875 0 0 0 0 0 0 0 0 0
737 ENERGY - Summer E10S 0 3,384,382 85,501 87,593 321 398,638 2,183,969 3,287 1,498,962 2,835,565
738 ENERGY - Non-Summer E10NS 0 7,627,967 225,177 191,949 898 767,931 4,468,617 7,138 3,130,630 643,045
739 0
740 TRANSMISSION 0
741 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
742 DEMAND - TRANSMISSION D13 60,109,852 25,610,564 671,916 535,531 2,369 2,099,800 12,519,841 0 7,500,501 7,894,173
743 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
744 DEMAND - DIRECT DA3509 518 0 0 0 0 518 0 0 0 0
745 0
746 DISTRIBUTION 0
747 SUBSTATIONS - GENERAL D20 299,274 113,764 5,438 2,470 36 8,929 52,023 115 35,682 79,955
748 SUBSTATIONS - DIRECT DA3602 13,957 0 0 0 0 0 0 0 4 0
749 LINES - PRIMARY DEMAND D20 2,502,919 951,444 45,477 20,657 303 74,673 435,083 959 298,422 668,692
750 LINES - PRIMARY CUSTOMER C20 1,240,482 1,019,885 27,518 62,958 181 580 78,205 0 236 39,718
751 LINES - SECONDARY DIRECT DA3647 107,956 0 0 0 0 28,852 0 1,337 63,100 0
752 LINE TRANS - PRIMARY DEMAND D50 350,797 133,350 6,374 2,895 42 10,466 60,979 134 41,825 93,721
753 LINE TRANS - PRIMARY CUST C50 173,860 142,942 3,857 8,824 25 81 10,961 0 33 5,567
754 LINE TRANS - SECOND DIRECT DA368 97,220 0 0 0 0 38,477 0 0 53,103 0
755 LINE TRANS - SECOND DEMAND D60 1,014,549 453,024 21,653 9,836 144 0 207,162 457 446 318,394
756 LINE TRANS - SECOND CUSTOMER C60 502,825 413,678 11,162 25,536 73 0 31,721 0 1 16,110
757 LINES - SECONDARY DEMAND D30 156,826 102,055 4,878 2,216 32 0 46,668 103 100 0
758 LINES - SECONDARY CUSTOMER C30 77,725 66,062 1,782 4,078 12 0 5,066 0 0 0
759 SERVICES CW369 203,386 163,125 4,393 10,715 30 605 15,411 0 870 8,224
760 METERS CW370 80,239 47,969 1,278 4,541 10 1,983 14,566 0 1,376 7,926
761 STREET LIGHTS DA373 18,406 0 0 0 0 39 0 0 0 0
762 INSTALL ON CUST PREMISES DA371 13,137 0 0 0 0 10 0 13,119 8 0
763 0
764 CUSTOMER ACCOUNTING 0
765 METER READING CW902 0 0 0 0 0 0 0 0 0 0
766 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
767 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
768 MISC C10 0 0 0 0 0 0 0 0 0 0
769 0
770 CONSUMER INFORMATION 0
771 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
772 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
773 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
774 MISC C10 0 0 0 0 0 0 0 0 0 0
775 0
776 MISCELLANEOUS 0
777 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
778 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
779 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
780 MISC. REVENUE R02 6,150,427 5,495,771 29,596 193,701 159 1,918 195,532 11,086 40 113,760
781 FACILITIES CHARGE REVENUE DA454 9,859,316 0 0 0 0 3,309,023 0 74,734 5,557,903 0
782 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
783
784 TOTALS PAGE 4C 113,640,190 46,200,098 1,158,525 1,173,490 4,682 6,781,861 20,560,253 112,468 18,324,115 12,860,615
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 25 of 48
724 IDAHO POWER COMPANY
725 3CP/12CP CLASS COST OF SERVICE STUDY
726 TWELVE MONTHS ENDING DECEMBER 31, 2023
727 *** TABLE 12 - OTHER REVENUES ***ALLOCATION TO CLASSES
728 (K) (L) (M) (N) (O) (P)
729 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
730 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
731 (40) (41) (42)
732 DEMAND - BASE-LOAD TOTAL 1,105,981
733 DEMAND - Base-load Summer D10BS 475,261 257 0 51 3,419 3,286 14,084
734 DEMAND - Peak D10P 2,661 1 0 0 19 18 79
735 DEMAND - Base-load Non-Summer D10BNS 630,720 506 0 105 10,385 5,347 23,981
736 ENERGY - POWER SUPPLY E10 29,557,875 0 0 0 0 0 0
737 ENERGY - Summer E10S 0 8,862 14,222 1,773 107,967 102,598 374,411
738 ENERGY - Non-Summer E10NS 0 18,803 33,034 3,889 345,828 231,575 773,346
739
740 TRANSMISSION 0
741 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
742 DEMAND - TRANSMISSION D13 60,109,852 40,617 0 8,294 720,109 463,506 2,042,632
743 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
744 DEMAND - DIRECT DA3509 518 0 0 0 0 0 0
745
746 DISTRIBUTION
747 SUBSTATIONS - GENERAL D20 299,274 271 563 28 0 0 0
748 SUBSTATIONS - DIRECT DA3602 13,957 0 0 0 0 1,051 12,903
749 LINES - PRIMARY DEMAND D20 2,502,919 2,265 4,706 237 0 0 0
750 LINES - PRIMARY CUSTOMER C20 1,240,482 3,444 6,171 1,586 0 0 0
751 LINES - SECONDARY DIRECT DA3647 107,956 0 0 0 0 14,667 0
752 LINE TRANS - PRIMARY DEMAND D50 350,797 318 660 33 0 0 0
753 LINE TRANS - PRIMARY CUST C50 173,860 483 865 222 0 0 0
754 LINE TRANS - SECOND DIRECT DA368 97,220 0 0 0 0 5,640 0
755 LINE TRANS - SECOND DEMAND D60 1,014,549 1,079 2,241 113 0 0 0
756 LINE TRANS - SECOND CUSTOMER C60 502,825 1,397 2,503 643 0 0 0
757 LINES - SECONDARY DEMAND D30 156,826 243 505 25 0 0 0
758 LINES - SECONDARY CUSTOMER C30 77,725 223 400 103 0 0 0
759 SERVICES CW369 203,386 0 0 0 0 12 0
760 METERS CW370 80,239 1 167 78 21 52 269
761 STREET LIGHTS DA373 18,406 0 18,367 0 0 0 0
762 INSTALL ON CUST PREMISES DA371 13,137 0 0 0 0 0 0
763
764 CUSTOMER ACCOUNTING
765 METER READING CW902 0 0 0 0 0 0 0
766 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
767 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
768 MISC C10 0 0 0 0 0 0 0
769
770 CONSUMER INFORMATION
771 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
772 SALES EXPENSE C10 0 0 0 0 0 0 0
773 ADVERTISING C10 0 0 0 0 0 0 0
774 MISC C10 0 0 0 0 0 0 0
775
776 MISCELLANEOUS
777 DEMAND D99U 0 0 0 0 0 0 0
778 ENERGY E99U 0 0 0 0 0 0 0
779 CUSTOMER C10 0 0 0 0 0 0 0
780 MISC. REVENUE R02 6,150,427 15,092 91,849 1,924 0 0 0
781 FACILITIES CHARGE REVENUE DA454 9,859,316 0 681 0 0 916,976 0
782 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
783
784 TOTALS PAGE 4C 113,640,190 93,861 176,934 19,105 1,187,749 1,744,729 3,241,706
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 26 of 48
785 IDAHO POWER COMPANY PAGE 3C
786 3CP/12CP CLASS COST OF SERVICE STUDY
787 TWELVE MONTHS ENDING DECEMBER 31, 2023
788 *** TABLE 13 - OPERATION & MAINTENANCE EXPENSES ***ALLOCATION TO C TION TO CLASSES
789 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
790 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
791 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
792 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
793 DEMAND - BASE-LOAD TOTAL 138,136,693
794 DEMAND - Base-load Summer D10BS 59,359,916 24,502,340 599,811 452,529 1,585 1,746,011 10,318,043 0 5,970,128 13,134,536
795 DEMAND - Peak D10P 16,516,367 6,817,557 166,892 125,912 441 485,812 2,870,903 0 1,661,135 3,654,567
796 DEMAND - Base-load Non-Summer D10BNS 78,776,777 34,577,482 961,321 792,598 4,023 3,157,695 18,906,853 0 11,591,285 3,748,978
797 ENERGY - POWER SUPPLY E10 492,817,416 0 0 0 0 0 0 0 0 0
798 ENERGY - Summer E10S 0 56,427,674 1,425,561 1,460,441 5,347 6,646,475 36,413,240 54,800 24,992,144 47,277,280
799 ENERGY - Non-Summer E10NS 0 127,180,821 3,754,364 3,200,359 14,966 12,803,679 74,505,086 119,005 52,196,879 10,721,459
800 0
801 TRANSMISSION 0
802 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
803 DEMAND - TRANSMISSION D13 48,778,156 20,782,551 545,249 434,575 1,922 1,703,953 10,159,645 0 6,086,533 6,405,992
804 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
805 DEMAND - DIRECT DA3509 3,521 0 0 0 0 3,521 0 0 0 0
806 0
807 DISTRIBUTION 0
808 SUBSTATIONS - GENERAL D20 17,911,499 6,808,766 325,442 147,830 2,167 534,378 3,113,562 6,866 2,135,582 4,785,320
809 SUBSTATIONS - DIRECT DA3602 814,448 0 0 0 0 0 0 0 206 0
810 LINES - PRIMARY DEMAND D20 47,352,090 18,000,129 860,362 390,814 5,730 1,412,718 8,231,230 18,150 5,645,773 12,650,806
811 LINES - PRIMARY CUSTOMER C20 23,468,360 19,294,945 520,601 1,191,078 3,428 10,970 1,479,540 0 4,466 751,412
812 LINES - SECONDARY DIRECT DA3647 1,634,918 0 0 0 0 436,936 0 20,248 955,609 0
813 LINE TRANS - PRIMARY DEMAND D50 1,990,925 756,818 36,174 16,432 241 59,398 346,083 763 237,377 531,905
814 LINE TRANS - PRIMARY CUST C50 986,730 811,259 21,889 50,079 144 461 62,207 0 188 31,593
815 LINE TRANS - SECOND DIRECT DA368 551,763 0 0 0 0 218,373 0 0 301,380 0
816 LINE TRANS - SECOND DEMAND D60 5,757,998 2,571,107 122,893 55,823 818 0 1,175,735 2,593 2,530 1,807,019
817 LINE TRANS - SECOND CUSTOMER C60 2,853,745 2,347,799 63,346 144,930 417 0 180,030 0 5 91,431
818 LINES - SECONDARY DEMAND D30 3,301,093 2,148,193 102,678 46,641 684 0 982,341 2,166 2,114 0
819 LINES - SECONDARY CUSTOMER C30 1,636,068 1,390,559 37,519 85,839 247 0 106,628 0 3 0
820 SERVICES CW369 1,141,837 915,804 24,666 60,158 170 3,398 86,517 0 4,885 46,171
821 METERS CW370 18,706,555 11,183,224 297,988 1,058,780 2,436 462,361 3,395,752 84 320,899 1,847,820
822 STREET LIGHTS DA373 554,840 0 0 0 0 1,168 0 0 14 0
823 INSTALL ON CUST PREMISES CWINSTAL 2,894,436 2,057,683 55,519 127,021 366 1,187 157,784 391,659 485 80,133
824 0
825 CUSTOMER ACCOUNTING 0
826 METER READING CW902 3,681,466 2,818,451 55,951 220,902 536 104,762 238,482 0 42,766 194,122
827 CUSTOMER ACCOUNTS CW903 32,460,816 26,554,621 716,476 1,639,218 4,718 129,538 2,036,213 0 52,881 1,034,129
828 UNCOLLECTIBLES CW904 5,388,730 4,833,086 2,063 205,622 0 1,916 254,688 (3) 25,816 65,542
829 MISC C10 0 0 0 0 0 0 0 0 0 0
830 0
831 CONSUMER INFORMATION 0
832 CUSTOMER ASSIST C10 19,150,720 15,744,877 424,816 971,932 2,797 9,085 1,207,320 0 3,709 613,160
833 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
834 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
835 MISC C10 0 0 0 0 0 0 0 0 0 0
836 0
837 MISCELLANEOUS 0
838 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
839 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
840 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
841 REVENUE R02 0 0 0 0 0 0 0 0 0 0
842 OTHER INTFUND 332,773 212,346 5,770 8,754 26 2,878 16,293 26 11,394 75,286
843 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
844
845 TOTALS PAGE 3C 888,823,963 388,738,091 11,127,348 12,888,267 53,211 29,936,675 176,244,175 616,357 112,246,184 109,548,662
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 27 of 48
785 IDAHO POWER COMPANY
786 3CP/12CP CLASS COST OF SERVICE STUDY
787 TWELVE MONTHS ENDING DECEMBER 31, 2023
788 *** TABLE 13 - OPERATION & MAINTENANCE EXPENSES ***ALLOCATION TO CLASSES
789 (K) (L) (M) (N) (O) (P)
790 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
791 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
792 (40) (41) (42)
793 DEMAND - BASE-LOAD TOTAL 138,136,693
794 DEMAND - Base-load Summer D10BS 59,359,916 32,053 0 6,407 427,023 410,366 1,759,084
795 DEMAND - Peak D10P 16,516,367 8,919 0 1,783 118,815 114,181 489,449
796 DEMAND - Base-load Non-Summer D10BNS 78,776,777 63,226 0 13,079 1,297,140 667,818 2,995,280
797 ENERGY - POWER SUPPLY E10 492,817,416 0 0 0 0 0 0
798 ENERGY - Summer E10S 0 147,761 237,125 29,555 1,800,130 1,710,612 6,242,542
799 ENERGY - Non-Summer E10NS 0 313,495 550,779 64,846 5,765,976 3,861,040 12,893,976
800
801 TRANSMISSION 0
802 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
803 DEMAND - TRANSMISSION D13 48,778,156 32,960 0 6,730 584,357 376,128 1,657,563
804 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
805 DEMAND - DIRECT DA3509 3,521 0 0 0 0 0 0
806
807 DISTRIBUTION
808 SUBSTATIONS - GENERAL D20 17,911,499 16,211 33,681 1,694 0 0 0
809 SUBSTATIONS - DIRECT DA3602 814,448 0 0 0 0 61,335 752,907
810 LINES - PRIMARY DEMAND D20 47,352,090 42,858 89,041 4,479 0 0 0
811 LINES - PRIMARY CUSTOMER C20 23,468,360 65,155 116,754 30,011 0 0 0
812 LINES - SECONDARY DIRECT DA3647 1,634,918 0 0 0 0 222,126 0
813 LINE TRANS - PRIMARY DEMAND D50 1,990,925 1,802 3,744 188 0 0 0
814 LINE TRANS - PRIMARY CUST C50 986,730 2,739 4,909 1,262 0 0 0
815 LINE TRANS - SECOND DIRECT DA368 551,763 0 0 0 0 32,010 0
816 LINE TRANS - SECOND DEMAND D60 5,757,998 6,122 12,718 640 0 0 0
817 LINE TRANS - SECOND CUSTOMER C60 2,853,745 7,928 14,207 3,652 0 0 0
818 LINES - SECONDARY DEMAND D30 3,301,093 5,115 10,626 535 0 0 0
819 LINES - SECONDARY CUSTOMER C30 1,636,068 4,696 8,414 2,163 0 0 0
820 SERVICES CW369 1,141,837 0 0 0 0 69 0
821 METERS CW370 18,706,555 223 38,949 18,080 4,960 12,205 62,794
822 STREET LIGHTS DA373 554,840 0 553,658 0 0 0 0
823 INSTALL ON CUST PREMISES CWINSTAL 2,894,436 6,948 12,451 3,201 0 0 0
824
825 CUSTOMER ACCOUNTING
826 METER READING CW902 3,681,466 0 4,387 0 369 369 369
827 CUSTOMER ACCOUNTS CW903 32,460,816 89,669 160,682 41,303 456 456 456
828 UNCOLLECTIBLES CW904 5,388,730 0 0 0 0 0 0
829 MISC C10 0 0 0 0 0 0 0
830
831 CONSUMER INFORMATION
832 CUSTOMER ASSIST C10 19,150,720 53,167 95,272 24,489 32 32 32
833 SALES EXPENSE C10 0 0 0 0 0 0 0
834 ADVERTISING C10 0 0 0 0 0 0 0
835 MISC C10 0 0 0 0 0 0 0
836
837 MISCELLANEOUS
838 DEMAND D99U 0 0 0 0 0 0 0
839 ENERGY E99U 0 0 0 0 0 0 0
840 CUSTOMER C10 0 0 0 0 0 0 0
841 REVENUE R02 0 0 0 0 0 0 0
842 OTHER INTFUND 332,773 0 0 0 0 0 0
843 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
844
845 TOTALS PAGE 3C 888,823,963 901,046 1,947,396 254,097 9,999,258 7,468,743 26,854,451
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 28 of 48
846 IDAHO POWER COMPANY PAGE 3D
847 3CP/12CP CLASS COST OF SERVICE STUDY
848 TWELVE MONTHS ENDING DECEMBER 31, 2023
849 *** TABLE 14 - DEPRECIATION EXPENSE ***ALLOCATION TO C TION TO CLASSES
850 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
851 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
852 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
853 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
854 DEMAND - BASE-LOAD TOTAL 61,229,781
855 DEMAND - Base-load Summer D10BS 26,311,580 10,860,785 265,869 200,586 702 773,928 4,573,524 0 2,646,289 5,821,949
856 DEMAND - Peak D10P 6,492,310 2,679,869 65,602 49,494 173 190,965 1,128,504 0 652,965 1,436,550
857 DEMAND - Base-load Non-Summer D10BNS 34,918,201 15,326,642 426,110 351,323 1,783 1,399,664 8,380,557 0 5,137,895 1,661,753
858 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
859 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
860 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
861 0
862 TRANSMISSION 0
863 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
864 DEMAND - TRANSMISSION D13 28,824,414 12,281,007 322,203 256,803 1,136 1,006,915 6,003,626 0 3,596,707 3,785,485
865 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
866 DEMAND - DIRECT DA3509 1,909 0 0 0 0 1,909 0 0 0 0
867 0
868 DISTRIBUTION 0
869 SUBSTATIONS - GENERAL D20 9,040,007 3,436,412 164,252 74,610 1,094 269,703 1,571,428 3,465 1,077,837 2,415,171
870 SUBSTATIONS - DIRECT DA3602 145,538 0 0 0 0 0 0 0 37 0
871 LINES - PRIMARY DEMAND D20 12,917,578 4,910,408 234,705 106,613 1,563 385,387 2,245,467 4,951 1,540,158 3,451,121
872 LINES - PRIMARY CUSTOMER C20 6,402,133 5,263,632 142,019 324,924 935 2,993 403,616 0 1,218 204,984
873 LINES - SECONDARY DIRECT DA3647 849,132 0 0 0 0 226,933 0 10,516 496,317 0
874 LINE TRANS - PRIMARY DEMAND D50 2,620,571 996,168 47,614 21,629 317 78,183 455,535 1,004 312,450 700,124
875 LINE TRANS - PRIMARY CUST C50 1,298,792 1,067,826 28,811 65,917 190 607 81,881 0 247 41,585
876 LINE TRANS - SECOND DIRECT DA368 726,262 0 0 0 0 287,436 0 0 396,693 0
877 LINE TRANS - SECOND DEMAND D60 7,579,012 3,384,241 161,758 73,478 1,077 0 1,547,570 3,413 3,330 2,378,504
878 LINE TRANS - SECOND CUSTOMER C60 3,756,265 3,090,310 83,380 190,765 549 0 236,966 0 6 120,347
879 LINES - SECONDARY DEMAND D30 831,250 540,938 25,855 11,745 172 0 247,364 545 532 0
880 LINES - SECONDARY CUSTOMER C30 411,979 350,158 9,448 21,615 62 0 26,850 0 1 0
881 SERVICES CW369 1,329,707 1,066,483 28,724 70,056 199 3,957 100,752 0 5,689 53,767
882 METERS CW370 6,073,947 3,631,150 96,756 343,782 791 150,127 1,102,588 27 104,195 599,980
883 STREET LIGHTS DA373 227,907 0 0 0 0 480 0 0 6 0
884 INSTALL ON CUST PREMISES CWINSTAL 193,695 137,700 3,715 8,500 24 79 10,559 26,210 32 5,363
885 0
886 CUSTOMER ACCOUNTING 0
887 METER READING CW902 0 0 0 0 0 0 0 0 0 0
888 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
889 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
890 MISC C10 0 0 0 0 0 0 0 0 0 0
891 0
892 CONSUMER INFORMATION 0
893 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
894 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
895 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
896 MISC C10 0 0 0 0 0 0 0 0 0 0
897 0
898 MISCELLANEOUS 0
899 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
900 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
901 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
902 REVENUE R02 0 0 0 0 0 0 0 0 0 0
903 OTHER R01 0 0 0 0 0 0 0 0 0 0
904 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
905
906 TOTALS PAGE 3D 150,952,190 69,023,727 2,106,824 2,171,839 10,768 4,779,265 28,116,787 50,132 15,972,606 22,676,682
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 29 of 48
846 IDAHO POWER COMPANY
847 3CP/12CP CLASS COST OF SERVICE STUDY
848 TWELVE MONTHS ENDING DECEMBER 31, 2023
849 *** TABLE 14 - DEPRECIATION EXPENSE ***ALLOCATION TO CLASSES
850 (K) (L) (M) (N) (O) (P)
851 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
852 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
853 (40) (41) (42)
854 DEMAND - BASE-LOAD TOTAL 61,229,781
855 DEMAND - Base-load Summer D10BS 26,311,580 14,208 0 2,840 189,280 181,897 779,723
856 DEMAND - Peak D10P 6,492,310 3,506 0 701 46,704 44,883 192,394
857 DEMAND - Base-load Non-Summer D10BNS 34,918,201 28,025 0 5,797 574,964 296,014 1,327,673
858 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
859 ENERGY - Summer E10S 0 0 0 0 0 0 0
860 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
861
862 TRANSMISSION 0
863 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
864 DEMAND - TRANSMISSION D13 28,824,414 19,477 0 3,977 345,313 222,265 979,501
865 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
866 DEMAND - DIRECT DA3509 1,909 0 0 0 0 0 0
867
868 DISTRIBUTION
869 SUBSTATIONS - GENERAL D20 9,040,007 8,182 16,999 855 0 0 0
870 SUBSTATIONS - DIRECT DA3602 145,538 0 0 0 0 10,960 134,541
871 LINES - PRIMARY DEMAND D20 12,917,578 11,692 24,290 1,222 0 0 0
872 LINES - PRIMARY CUSTOMER C20 6,402,133 17,774 31,850 8,187 0 0 0
873 LINES - SECONDARY DIRECT DA3647 849,132 0 0 0 0 115,366 0
874 LINE TRANS - PRIMARY DEMAND D50 2,620,571 2,372 4,928 248 0 0 0
875 LINE TRANS - PRIMARY CUST C50 1,298,792 3,606 6,461 1,661 0 0 0
876 LINE TRANS - SECOND DIRECT DA368 726,262 0 0 0 0 42,133 0
877 LINE TRANS - SECOND DEMAND D60 7,579,012 8,058 16,741 842 0 0 0
878 LINE TRANS - SECOND CUSTOMER C60 3,756,265 10,435 18,699 4,807 0 0 0
879 LINES - SECONDARY DEMAND D30 831,250 1,288 2,676 135 0 0 0
880 LINES - SECONDARY CUSTOMER C30 411,979 1,182 2,119 545 0 0 0
881 SERVICES CW369 1,329,707 0 0 0 0 80 0
882 METERS CW370 6,073,947 72 12,647 5,871 1,611 3,963 20,389
883 STREET LIGHTS DA373 227,907 0 227,422 0 0 0 0
884 INSTALL ON CUST PREMISES CWINSTAL 193,695 465 833 214 0 0 0
885
886 CUSTOMER ACCOUNTING
887 METER READING CW902 0 0 0 0 0 0 0
888 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
889 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
890 MISC C10 0 0 0 0 0 0 0
891
892 CONSUMER INFORMATION
893 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
894 SALES EXPENSE C10 0 0 0 0 0 0 0
895 ADVERTISING C10 0 0 0 0 0 0 0
896 MISC C10 0 0 0 0 0 0 0
897
898 MISCELLANEOUS
899 DEMAND D99U 0 0 0 0 0 0 0
900 ENERGY E99U 0 0 0 0 0 0 0
901 CUSTOMER C10 0 0 0 0 0 0 0
902 REVENUE R02 0 0 0 0 0 0 0
903 OTHER R01 0 0 0 0 0 0 0
904 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
905
906 TOTALS PAGE 3D 150,952,190 130,341 365,665 37,901 1,157,872 917,560 3,434,221
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 30 of 48
907 IDAHO POWER COMPANY PAGE 3E
908 3CP/12CP CLASS COST OF SERVICE STUDY
909 TWELVE MONTHS ENDING DECEMBER 31, 2023
910 *** TABLE 15 - AMORTIZATION OF LIMITED TERM PLANT ***ALLOCATION TO C TION TO CLASSES
911 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
912 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
913 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
914 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
915 DEMAND - BASE-LOAD TOTAL 4,744,176
916 DEMAND - Base-load Summer D10BS 2,038,661 841,510 20,600 15,542 54 59,965 354,364 0 205,039 451,093
917 DEMAND - Peak D10P 48,412 19,984 489 369 1 1,424 8,415 0 4,869 10,712
918 DEMAND - Base-load Non-Summer D10BNS 2,705,515 1,187,531 33,016 27,221 138 108,448 649,338 0 398,092 128,755
919 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
920 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
921 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
922 0
923 TRANSMISSION 0
924 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
925 DEMAND - TRANSMISSION D13 348,044 148,288 3,890 3,101 14 12,158 72,491 0 43,429 45,708
926 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
927 DEMAND - DIRECT DA3509 20 0 0 0 0 20 0 0 0 0
928 0
929 DISTRIBUTION 0
930 SUBSTATIONS - GENERAL D20 112,576 42,794 2,045 929 14 3,359 19,569 43 13,422 30,076
931 SUBSTATIONS - DIRECT DA3602 5,250 0 0 0 0 0 0 0 1 0
932 LINES - PRIMARY DEMAND D20 137,497 52,267 2,498 1,135 17 4,102 23,901 53 16,394 36,734
933 LINES - PRIMARY CUSTOMER C20 68,145 56,027 1,512 3,459 10 32 4,296 0 13 2,182
934 LINES - SECONDARY DIRECT DA3647 8,592 0 0 0 0 2,296 0 106 5,022 0
935 LINE TRANS - PRIMARY DEMAND D50 30,929 11,757 562 255 4 923 5,376 12 3,688 8,263
936 LINE TRANS - PRIMARY CUST C50 15,329 12,603 340 778 2 7 966 0 3 491
937 LINE TRANS - SECOND DIRECT DA368 8,572 0 0 0 0 3,392 0 0 4,682 0
938 LINE TRANS - SECOND DEMAND D60 89,450 39,942 1,909 867 13 0 18,265 40 39 28,072
939 LINE TRANS - SECOND CUSTOMER C60 44,333 36,473 984 2,251 6 0 2,797 0 0 1,420
940 LINES - SECONDARY DEMAND D30 8,812 5,734 274 124 2 0 2,622 6 6 0
941 LINES - SECONDARY CUSTOMER C30 4,367 3,712 100 229 1 0 285 0 0 0
942 SERVICES CW369 17,932 14,382 387 945 3 53 1,359 0 77 725
943 METERS CW370 30,183 18,044 481 1,708 4 746 5,479 0 518 2,981
944 STREET LIGHTS DA373 1,623 0 0 0 0 3 0 0 0 0
945 INSTALL ON CUST PREMISES CWINSTAL 1,158 823 22 51 0 0 63 157 0 32
946 0
947 CUSTOMER ACCOUNTING 0
948 METER READING CW902 0 0 0 0 0 0 0 0 0 0
949 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
950 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
951 MISC C10 0 0 0 0 0 0 0 0 0 0
952 0
953 CONSUMER INFORMATION 0
954 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
955 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
956 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
957 MISC C10 0 0 0 0 0 0 0 0 0 0
958 0
959 MISCELLANEOUS 0
960 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
961 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
962 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
963 REVENUE R02 0 0 0 0 0 0 0 0 0 0
964 OTHER R01 0 0 0 0 0 0 0 0 0 0
965 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
966
967 TOTALS PAGE 3E 5,725,400 2,491,872 69,110 58,965 282 196,930 1,169,587 417 695,293 747,246
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 31 of 48
907 IDAHO POWER COMPANY
908 3CP/12CP CLASS COST OF SERVICE STUDY
909 TWELVE MONTHS ENDING DECEMBER 31, 2023
910 *** TABLE 15 - AMORTIZATION OF LIMITED TERM PLANT ***ALLOCATION TO CLASSES
911 (K) (L) (M) (N) (O) (P)
912 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
913 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
914 (40) (41) (42)
915 DEMAND - BASE-LOAD TOTAL 4,744,176
916 DEMAND - Base-load Summer D10BS 2,038,661 1,101 0 220 14,666 14,094 60,414
917 DEMAND - Peak D10P 48,412 26 0 5 348 335 1,435
918 DEMAND - Base-load Non-Summer D10BNS 2,705,515 2,171 0 449 44,549 22,936 102,870
919 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
920 ENERGY - Summer E10S 0 0 0 0 0 0 0
921 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
922
923 TRANSMISSION 0
924 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
925 DEMAND - TRANSMISSION D13 348,044 235 0 48 4,170 2,684 11,827
926 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
927 DEMAND - DIRECT DA3509 20 0 0 0 0 0 0
928
929 DISTRIBUTION
930 SUBSTATIONS - GENERAL D20 112,576 102 212 11 0 0 0
931 SUBSTATIONS - DIRECT DA3602 5,250 0 0 0 0 395 4,853
932 LINES - PRIMARY DEMAND D20 137,497 124 259 13 0 0 0
933 LINES - PRIMARY CUSTOMER C20 68,145 189 339 87 0 0 0
934 LINES - SECONDARY DIRECT DA3647 8,592 0 0 0 0 1,167 0
935 LINE TRANS - PRIMARY DEMAND D50 30,929 28 58 3 0 0 0
936 LINE TRANS - PRIMARY CUST C50 15,329 43 76 20 0 0 0
937 LINE TRANS - SECOND DIRECT DA368 8,572 0 0 0 0 497 0
938 LINE TRANS - SECOND DEMAND D60 89,450 95 198 10 0 0 0
939 LINE TRANS - SECOND CUSTOMER C60 44,333 123 221 57 0 0 0
940 LINES - SECONDARY DEMAND D30 8,812 14 28 1 0 0 0
941 LINES - SECONDARY CUSTOMER C30 4,367 13 22 6 0 0 0
942 SERVICES CW369 17,932 0 0 0 0 1 0
943 METERS CW370 30,183 0 63 29 8 20 101
944 STREET LIGHTS DA373 1,623 0 1,619 0 0 0 0
945 INSTALL ON CUST PREMISES CWINSTAL 1,158 3 5 1 0 0 0
946
947 CUSTOMER ACCOUNTING
948 METER READING CW902 0 0 0 0 0 0 0
949 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
950 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
951 MISC C10 0 0 0 0 0 0 0
952
953 CONSUMER INFORMATION
954 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
955 SALES EXPENSE C10 0 0 0 0 0 0 0
956 ADVERTISING C10 0 0 0 0 0 0 0
957 MISC C10 0 0 0 0 0 0 0
958
959 MISCELLANEOUS
960 DEMAND D99U 0 0 0 0 0 0 0
961 ENERGY E99U 0 0 0 0 0 0 0
962 CUSTOMER C10 0 0 0 0 0 0 0
963 REVENUE R02 0 0 0 0 0 0 0
964 OTHER R01 0 0 0 0 0 0 0
965 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
966
967 TOTALS PAGE 3E 5,725,400 4,267 3,100 960 63,741 42,128 181,501
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 32 of 48
968 IDAHO POWER COMPANY PAGE 3F
969 3CP/12CP CLASS COST OF SERVICE STUDY
970 TWELVE MONTHS ENDING DECEMBER 31, 2023
971 *** TABLE 16 - TAXES OTHER THAN INCOME ***ALLOCATION TO C TION TO CLASSES
972 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
973 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
974 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
975 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
976 DEMAND - BASE-LOAD TOTAL 8,477,654
977 DEMAND - Base-load Summer D10BS 3,643,006 1,503,745 36,811 27,772 97 107,155 633,234 0 366,396 806,086
978 DEMAND - Peak D10P 991,152 409,124 10,015 7,556 26 29,154 172,284 0 99,685 219,312
979 DEMAND - Base-load Non-Summer D10BNS 4,834,648 2,122,071 58,998 48,643 247 193,792 1,160,342 0 711,374 230,080
980 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
981 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
982 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
983 0
984 TRANSMISSION 0
985 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
986 DEMAND - TRANSMISSION D13 7,560,424 3,221,214 84,511 67,357 298 264,106 1,574,705 0 943,389 992,904
987 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
988 DEMAND - DIRECT DA3509 444 0 0 0 0 444 0 0 0 0
989 0
990 DISTRIBUTION 0
991 SUBSTATIONS - GENERAL D20 1,875,874 713,083 34,084 15,482 227 55,965 326,084 719 223,660 501,167
992 SUBSTATIONS - DIRECT DA3602 31,792 0 0 0 0 0 0 0 8 0
993 LINES - PRIMARY DEMAND D20 2,516,018 956,424 45,715 20,766 304 75,064 437,360 964 299,984 672,191
994 LINES - PRIMARY CUSTOMER C20 1,246,974 1,025,223 27,662 63,287 182 583 78,614 0 237 39,926
995 LINES - SECONDARY DIRECT DA3647 157,228 0 0 0 0 42,019 0 1,947 91,899 0
996 LINE TRANS - PRIMARY DEMAND D50 565,960 215,141 10,283 4,671 68 16,885 98,381 217 67,479 151,205
997 LINE TRANS - PRIMARY CUST C50 280,498 230,617 6,222 14,236 41 131 17,684 0 53 8,981
998 LINE TRANS - SECOND DIRECT DA368 156,850 0 0 0 0 62,077 0 0 85,673 0
999 LINE TRANS - SECOND DEMAND D60 1,636,826 730,889 34,935 15,869 233 0 334,226 737 719 513,681
1000 LINE TRANS - SECOND CUSTOMER C60 811,234 667,409 18,007 41,199 119 0 51,177 0 1 25,991
1001 LINES - SECONDARY DEMAND D30 161,241 104,928 5,015 2,278 33 0 47,982 106 103 0
1002 LINES - SECONDARY CUSTOMER C30 79,913 67,922 1,833 4,193 12 0 5,208 0 0 0
1003 SERVICES CW369 328,134 263,178 7,088 17,288 49 977 24,863 0 1,404 13,268
1004 METERS CW370 552,314 330,186 8,798 31,261 72 13,651 100,260 2 9,475 54,557
1005 STREET LIGHTS DA373 29,696 0 0 0 0 62 0 0 1 0
1006 INSTALL ON CUST PREMISES CWINSTAL 21,194 15,067 407 930 3 9 1,155 2,868 4 587
1007 0
1008 CUSTOMER ACCOUNTING 0
1009 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1010 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1011 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
1012 MISC C10 0 0 0 0 0 0 0 0 0 0
1013 0
1014 CONSUMER INFORMATION 0
1015 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1016 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1017 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1018 MISC C10 0 0 0 0 0 0 0 0 0 0
1019 0
1020 MISCELLANEOUS 0
1021 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1022 ENERGY E99U 2,119,909 771,520 17,478 19,664 53 85,562 472,327 749 339,390 265,137
1023 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1024 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1025 OTHER R01 0 0 0 0 0 0 0 0 0 0
1026 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
1027
1028 TOTALS PAGE 3F 29,601,331 13,347,740 407,862 402,452 2,065 947,637 5,535,886 8,310 3,240,936 4,495,074
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 33 of 48
968 IDAHO POWER COMPANY
969 3CP/12CP CLASS COST OF SERVICE STUDY
970 TWELVE MONTHS ENDING DECEMBER 31, 2023
971 *** TABLE 16 - TAXES OTHER THAN INCOME ***ALLOCATION TO CLASSES
972 (K) (L) (M) (N) (O) (P)
973 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
974 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
975 (40) (41) (42)
976 DEMAND - BASE-LOAD TOTAL 8,477,654
977 DEMAND - Base-load Summer D10BS 3,643,006 1,967 0 393 26,207 25,185 107,958
978 DEMAND - Peak D10P 991,152 535 0 107 7,130 6,852 29,372
979 DEMAND - Base-load Non-Summer D10BNS 4,834,648 3,880 0 803 79,607 40,985 183,825
980 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
981 ENERGY - Summer E10S 0 0 0 0 0 0 0
982 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
983
984 TRANSMISSION 0
985 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
986 DEMAND - TRANSMISSION D13 7,560,424 5,109 0 1,043 90,573 58,298 256,916
987 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
988 DEMAND - DIRECT DA3509 444 0 0 0 0 0 0
989
990 DISTRIBUTION
991 SUBSTATIONS - GENERAL D20 1,875,874 1,698 3,527 177 0 0 0
992 SUBSTATIONS - DIRECT DA3602 31,792 0 0 0 0 2,394 29,390
993 LINES - PRIMARY DEMAND D20 2,516,018 2,277 4,731 238 0 0 0
994 LINES - PRIMARY CUSTOMER C20 1,246,974 3,462 6,204 1,595 0 0 0
995 LINES - SECONDARY DIRECT DA3647 157,228 0 0 0 0 21,361 0
996 LINE TRANS - PRIMARY DEMAND D50 565,960 512 1,064 54 0 0 0
997 LINE TRANS - PRIMARY CUST C50 280,498 779 1,395 359 0 0 0
998 LINE TRANS - SECOND DIRECT DA368 156,850 0 0 0 0 9,099 0
999 LINE TRANS - SECOND DEMAND D60 1,636,826 1,740 3,615 182 0 0 0
1000 LINE TRANS - SECOND CUSTOMER C60 811,234 2,254 4,038 1,038 0 0 0
1001 LINES - SECONDARY DEMAND D30 161,241 250 519 26 0 0 0
1002 LINES - SECONDARY CUSTOMER C30 79,913 229 411 106 0 0 0
1003 SERVICES CW369 328,134 0 0 0 0 20 0
1004 METERS CW370 552,314 7 1,150 534 146 360 1,854
1005 STREET LIGHTS DA373 29,696 0 29,633 0 0 0 0
1006 INSTALL ON CUST PREMISES CWINSTAL 21,194 51 91 23 0 0 0
1007
1008 CUSTOMER ACCOUNTING
1009 METER READING CW902 0 0 0 0 0 0 0
1010 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1011 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1012 MISC C10 0 0 0 0 0 0 0
1013
1014 CONSUMER INFORMATION
1015 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1016 SALES EXPENSE C10 0 0 0 0 0 0 0
1017 ADVERTISING C10 0 0 0 0 0 0 0
1018 MISC C10 0 0 0 0 0 0 0
1019
1020 MISCELLANEOUS
1021 DEMAND D99U 0 0 0 0 0 0 0
1022 ENERGY E99U 2,119,909 1,980 3,379 405 33,289 24,885 84,090
1023 CUSTOMER C10 0 0 0 0 0 0 0
1024 REVENUE R02 0 0 0 0 0 0 0
1025 OTHER R01 0 0 0 0 0 0 0
1026 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
1027
1028 TOTALS PAGE 3F 29,601,331 26,730 59,758 7,082 236,953 189,440 693,404
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 34 of 48
1029 IDAHO POWER COMPANY PAGE 3G
1030 3CP/12CP CLASS COST OF SERVICE STUDY
1031 TWELVE MONTHS ENDING DECEMBER 31, 2023
1032 *** TABLE 17 - REGULATORY DEBITS/CREDITS ***ALLOCATION TO C TION TO CLASSES
1033 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1034 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1035 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1036 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1037 DEMAND - BASE-LOAD TOTAL 0
1038 DEMAND - Base-load Summer D10BS 1,464,604 259,788 6,360 4,798 17 18,512 109,398 0 63,299 139,260
1039 DEMAND - Peak D10P 387,790 160,070 3,918 2,956 10 11,406 67,406 0 39,002 85,806
1040 DEMAND - Base-load Non-Summer D10BNS 0 366,610 10,192 8,404 43 33,480 200,461 0 122,897 39,749
1041 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1042 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
1043 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
1044 0
1045 TRANSMISSION 0
1046 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1047 DEMAND - TRANSMISSION D13 481,088 204,974 5,378 4,286 19 16,806 100,202 0 60,030 63,181
1048 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1049 DEMAND - DIRECT DA3509 28 0 0 0 0 28 0 0 0 0
1050 0
1051 DISTRIBUTION 0
1052 SUBSTATIONS - GENERAL D20 155,610 59,153 2,827 1,284 19 4,643 27,050 60 18,553 41,573
1053 SUBSTATIONS - DIRECT DA3602 7,257 0 0 0 0 0 0 0 2 0
1054 LINES - PRIMARY DEMAND D20 190,057 72,247 3,453 1,569 23 5,670 33,038 73 22,660 50,776
1055 LINES - PRIMARY CUSTOMER C20 94,195 77,444 2,090 4,781 14 44 5,938 0 18 3,016
1056 LINES - SECONDARY DIRECT DA3647 11,877 0 0 0 0 3,174 0 147 6,942 0
1057 LINE TRANS - PRIMARY DEMAND D50 42,752 16,251 777 353 5 1,275 7,432 16 5,097 11,422
1058 LINE TRANS - PRIMARY CUST C50 21,188 17,420 470 1,075 3 10 1,336 0 4 678
1059 LINE TRANS - SECOND DIRECT DA368 11,848 0 0 0 0 4,689 0 0 6,472 0
1060 LINE TRANS - SECOND DEMAND D60 123,644 55,210 2,639 1,199 18 0 25,247 56 54 38,803
1061 LINE TRANS - SECOND CUSTOMER C60 61,280 50,415 1,360 3,112 9 0 3,866 0 0 1,963
1062 LINES - SECONDARY DEMAND D30 12,180 7,926 379 172 3 0 3,625 8 8 0
1063 LINES - SECONDARY CUSTOMER C30 6,037 5,131 138 317 1 0 393 0 0 0
1064 SERVICES CW369 24,787 19,880 535 1,306 4 74 1,878 0 106 1,002
1065 METERS CW370 41,721 24,942 665 2,361 5 1,031 7,574 0 716 4,121
1066 STREET LIGHTS DA373 2,243 0 0 0 0 5 0 0 0 0
1067 INSTALL ON CUST PREMISES CWINSTAL 1,601 1,138 31 70 0 1 87 217 0 44
1068 0
1069 CUSTOMER ACCOUNTING 0
1070 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1071 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1072 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
1073 MISC C10 0 0 0 0 0 0 0 0 0 0
1074 0
1075 CONSUMER INFORMATION 0
1076 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1077 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1078 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1079 MISC C10 0 0 0 0 0 0 0 0 0 0
1080 0
1081 MISCELLANEOUS 0
1082 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1083 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1084 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1085 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1086 OTHER R01 0 0 0 0 0 0 0 0 0 0
1087 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
1088
1089 TOTALS PAGE 3G 3,141,786 1,398,600 41,212 38,043 192 100,848 594,931 576 345,861 481,396
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 35 of 48
1029 IDAHO POWER COMPANY
1030 3CP/12CP CLASS COST OF SERVICE STUDY
1031 TWELVE MONTHS ENDING DECEMBER 31, 2023
1032 *** TABLE 17 - REGULATORY DEBITS/CREDITS ***ALLOCATION TO CLASSES
1033 (K) (L) (M) (N) (O) (P)
1034 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1035 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1036 (40) (41) (42)
1037 DEMAND - BASE-LOAD TOTAL 0
1038 DEMAND - Base-load Summer D10BS 1,464,604 340 0 68 4,528 4,351 18,651
1039 DEMAND - Peak D10P 387,790 209 0 42 2,790 2,681 11,492
1040 DEMAND - Base-load Non-Summer D10BNS 0 670 0 139 13,753 7,081 31,758
1041 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1042 ENERGY - Summer E10S 0 0 0 0 0 0 0
1043 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
1044
1045 TRANSMISSION 0
1046 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1047 DEMAND - TRANSMISSION D13 481,088 325 0 66 5,763 3,710 16,348
1048 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1049 DEMAND - DIRECT DA3509 28 0 0 0 0 0 0
1050
1051 DISTRIBUTION
1052 SUBSTATIONS - GENERAL D20 155,610 141 293 15 0 0 0
1053 SUBSTATIONS - DIRECT DA3602 7,257 0 0 0 0 547 6,709
1054 LINES - PRIMARY DEMAND D20 190,057 172 357 18 0 0 0
1055 LINES - PRIMARY CUSTOMER C20 94,195 262 469 120 0 0 0
1056 LINES - SECONDARY DIRECT DA3647 11,877 0 0 0 0 1,614 0
1057 LINE TRANS - PRIMARY DEMAND D50 42,752 39 80 4 0 0 0
1058 LINE TRANS - PRIMARY CUST C50 21,188 59 105 27 0 0 0
1059 LINE TRANS - SECOND DIRECT DA368 11,848 0 0 0 0 687 0
1060 LINE TRANS - SECOND DEMAND D60 123,644 131 273 14 0 0 0
1061 LINE TRANS - SECOND CUSTOMER C60 61,280 170 305 78 0 0 0
1062 LINES - SECONDARY DEMAND D30 12,180 19 39 2 0 0 0
1063 LINES - SECONDARY CUSTOMER C30 6,037 17 31 8 0 0 0
1064 SERVICES CW369 24,787 0 0 0 0 1 0
1065 METERS CW370 41,721 0 87 40 11 27 140
1066 STREET LIGHTS DA373 2,243 0 2,238 0 0 0 0
1067 INSTALL ON CUST PREMISES CWINSTAL 1,601 4 7 2 0 0 0
1068
1069 CUSTOMER ACCOUNTING
1070 METER READING CW902 0 0 0 0 0 0 0
1071 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1072 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1073 MISC C10 0 0 0 0 0 0 0
1074
1075 CONSUMER INFORMATION
1076 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1077 SALES EXPENSE C10 0 0 0 0 0 0 0
1078 ADVERTISING C10 0 0 0 0 0 0 0
1079 MISC C10 0 0 0 0 0 0 0
1080
1081 MISCELLANEOUS
1082 DEMAND D99U 0 0 0 0 0 0 0
1083 ENERGY E99U 0 0 0 0 0 0 0
1084 CUSTOMER C10 0 0 0 0 0 0 0
1085 REVENUE R02 0 0 0 0 0 0 0
1086 OTHER R01 0 0 0 0 0 0 0
1087 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
1088
1089 TOTALS PAGE 3G 3,141,786 2,559 4,285 643 26,845 20,698 85,097
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 36 of 48
1090 IDAHO POWER COMPANY PAGE 3H
1091 3CP/12CP CLASS COST OF SERVICE STUDY
1092 TWELVE MONTHS ENDING DECEMBER 31, 2023
1093 *** TABLE 18 - PROVISIONS FOR DEFERRED INCOME TAXES ***ALLOCATION TO C TION TO CLASSES
1094 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1095 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1096 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1097 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1098 DEMAND - BASE-LOAD TOTAL (5,884,910)
1099 DEMAND - Base-load Summer D10BS (2,528,856) (1,043,851) (25,553) (19,279) (68) (74,384) (439,570) 0 (254,340) (559,558)
1100 DEMAND - Peak D10P (554,569) (228,913)(5,604) (4,228) (15) (16,312) (96,396) 0 (55,776) (122,709)
1101 DEMAND - Base-load Non-Summer D10BNS (3,356,054) (1,473,072) (40,954) (33,766) (171) (134,524) (805,471) 0 (493,813) (159,714)
1102 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1103 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
1104 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
1105 0
1106 TRANSMISSION 0
1107 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1108 DEMAND - TRANSMISSION D13 (3,986,872) (1,698,657) (44,566) (35,520) (157) (139,272) (830,396) 0 (497,481) (523,592)
1109 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1110 DEMAND - DIRECT DA3509 (234) 0 0 0 0 (234) 0 0 0 0
1111 0
1112 DISTRIBUTION 0
1113 SUBSTATIONS - GENERAL D20 (1,163,654) (442,344)(21,143) (9,604) (141) (34,717) (202,278) (446) (138,742) (310,887)
1114 SUBSTATIONS - DIRECT DA3602 (16,185) 0 0 0 0 0 0 0 (4) 0
1115 LINES - PRIMARY DEMAND D20 (1,648,196) (626,535)(29,947) (13,603) (199) (49,173) (286,506) (632) (196,514) (440,340)
1116 LINES - PRIMARY CUSTOMER C20 (816,869) (671,604) (18,121) (41,458) (119) (382) (51,499) 0 (155) (26,155)
1117 LINES - SECONDARY DIRECT DA3647 (98,425) 0 0 0 0 (26,304) 0 (1,219) (57,529) 0
1118 LINE TRANS - PRIMARY DEMAND D50 (357,246) (135,801) (6,491) (2,948) (43) (10,658) (62,100) (137) (42,594) (95,444)
1119 LINE TRANS - PRIMARY CUST C50 (177,056) (145,570) (3,928) (8,986) (26) (83) (11,162) 0 (34) (5,669)
1120 LINE TRANS - SECOND DIRECT DA368 (98,188) 0 0 0 0 (38,860) 0 0 (53,632) 0
1121 LINE TRANS - SECOND DEMAND D60 (1,033,747) (461,597) (22,063) (10,022) (147) 0 (211,082) (465) (454) (324,419)
1122 LINE TRANS - SECOND CUSTOMER C60 (512,340) (421,506) (11,373) (26,020) (75) 0 (32,321) 0 (1) (16,415)
1123 LINES - SECONDARY DEMAND D30 (113,272) (73,712) (3,523) (1,600) (23) 0 (33,707) (74) (73) 0
1124 LINES - SECONDARY CUSTOMER C30 (56,139) (47,715) (1,287) (2,945) (8) 0 (3,659) 0 (0) 0
1125 SERVICES CW369 (229,154) (183,791) (4,950) (12,073) (34) (682) (17,363) 0 (980) (9,266)
1126 METERS CW370 (345,766) (206,707) (5,508) (19,570) (45) (8,546) (62,766) (2) (5,931) (34,155)
1127 STREET LIGHTS DA373 (18,824) 0 0 0 0 (40) 0 0 (0) 0
1128 INSTALL ON CUST PREMISES CWINSTAL (13,292) (9,449) (255) (583) (2) (5) (725) (1,799) (2) (368)
1129 0
1130 CUSTOMER ACCOUNTING 0
1131 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1132 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1133 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
1134 MISC C10 0 0 0 0 0 0 0 0 0 0
1135 0
1136 CONSUMER INFORMATION 0
1137 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1138 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1139 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1140 MISC C10 0 0 0 0 0 0 0 0 0 0
1141 0
1142 MISCELLANEOUS 0
1143 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1144 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1145 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1146 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1147 OTHER R01 0 0 0 0 0 0 0 0 0 0
1148 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
1149
1150 TOTALS PAGE 3H (17,124,938) (7,870,826) (245,266) (242,206) (1,274) (534,177) (3,147,003)(4,774) (1,798,057) (2,628,690)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 37 of 48
1090 IDAHO POWER COMPANY
1091 3CP/12CP CLASS COST OF SERVICE STUDY
1092 TWELVE MONTHS ENDING DECEMBER 31, 2023
1093 *** TABLE 18 - PROVISIONS FOR DEFERRED INCOME TAXES ***ALLOCATION TO CLASSES
1094 (K) (L) (M) (N) (O) (P)
1095 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1096 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1097 (40) (41) (42)
1098 DEMAND - BASE-LOAD TOTAL (5,884,910)
1099 DEMAND - Base-load Summer D10BS (2,528,856) (1,366) 0 (273) (18,192) (17,482) (74,941)
1100 DEMAND - Peak D10P (554,569) (299) 0 (60) (3,989) (3,834) (16,434)
1101 DEMAND - Base-load Non-Summer D10BNS (3,356,054) (2,694) 0 (557) (55,261) (28,450) (127,605)
1102 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1103 ENERGY - Summer E10S 0 0 0 0 0 0 0
1104 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
1105
1106 TRANSMISSION 0
1107 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1108 DEMAND - TRANSMISSION D13 (3,986,872) (2,694) 0 (550) (47,762) (30,743) (135,481)
1109 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1110 DEMAND - DIRECT DA3509 (234) 0 0 0 0 0 0
1111
1112 DISTRIBUTION
1113 SUBSTATIONS - GENERAL D20 (1,163,654) (1,053) (2,188) (110) 0 0 0
1114 SUBSTATIONS - DIRECT DA3602 (16,185) 0 0 0 0 (1,219) (14,962)
1115 LINES - PRIMARY DEMAND D20 (1,648,196) (1,492) (3,099) (156) 0 0 0
1116 LINES - PRIMARY CUSTOMER C20 (816,869) (2,268) (4,064) (1,045) 0 0 0
1117 LINES - SECONDARY DIRECT DA3647 (98,425) 0 0 0 0 (13,372) 0
1118 LINE TRANS - PRIMARY DEMAND D50 (357,246) (323) (672) (34) 0 0 0
1119 LINE TRANS - PRIMARY CUST C50 (177,056) (492) (881) (226) 0 0 0
1120 LINE TRANS - SECOND DIRECT DA368 (98,188) 0 0 0 0 (5,696) 0
1121 LINE TRANS - SECOND DEMAND D60 (1,033,747) (1,099) (2,283) (115) 0 0 0
1122 LINE TRANS - SECOND CUSTOMER C60 (512,340) (1,423) (2,551) (656) 0 0 0
1123 LINES - SECONDARY DEMAND D30 (113,272) (176) (365) (18) 0 0 0
1124 LINES - SECONDARY CUSTOMER C30 (56,139) (161) (289) (74) 0 0 0
1125 SERVICES CW369 (229,154) 0 0 0 0 (14) 0
1126 METERS CW370 (345,766) (4) (720) (334) (92) (226) (1,161)
1127 STREET LIGHTS DA373 (18,824) 0 (18,784) 0 0 0 0
1128 INSTALL ON CUST PREMISES CWINSTAL (13,292) (32) (57) (15) 0 0 0
1129
1130 CUSTOMER ACCOUNTING
1131 METER READING CW902 0 0 0 0 0 0 0
1132 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1133 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1134 MISC C10 0 0 0 0 0 0 0
1135
1136 CONSUMER INFORMATION
1137 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1138 SALES EXPENSE C10 0 0 0 0 0 0 0
1139 ADVERTISING C10 0 0 0 0 0 0 0
1140 MISC C10 0 0 0 0 0 0 0
1141
1142 MISCELLANEOUS
1143 DEMAND D99U 0 0 0 0 0 0 0
1144 ENERGY E99U 0 0 0 0 0 0 0
1145 CUSTOMER C10 0 0 0 0 0 0 0
1146 REVENUE R02 0 0 0 0 0 0 0
1147 OTHER R01 0 0 0 0 0 0 0
1148 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
1149
1150 TOTALS PAGE 3H (17,124,938) (15,575) (35,952) (4,223) (125,296) (101,036) (370,583)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 38 of 48
1151 IDAHO POWER COMPANY PAGE 3I
1152 3CP/12CP CLASS COST OF SERVICE STUDY
1153 TWELVE MONTHS ENDING DECEMBER 31, 2023
1154 *** TABLE 19 - INVESTMENT TAX CREDIT ADJUSTMENT ***ALLOCATION TO C TION TO CLASSES
1155 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1156 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1157 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1158 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1159 DEMAND - BASE-LOAD TOTAL 8,304,618
1160 DEMAND - Base-load Summer D10BS 3,568,649 1,473,052 36,060 27,206 95 104,968 620,309 0 358,917 789,633
1161 DEMAND - Peak D10P 782,592 323,035 7,908 5,966 21 23,019 136,032 0 78,709 173,164
1162 DEMAND - Base-load Non-Summer D10BNS 4,735,968 2,078,758 57,793 47,650 242 189,837 1,136,658 0 696,855 225,384
1163 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1164 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
1165 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
1166 0
1167 TRANSMISSION 0
1168 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1169 DEMAND - TRANSMISSION D13 5,626,160 2,397,097 62,890 50,125 222 196,537 1,171,832 0 702,032 738,879
1170 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1171 DEMAND - DIRECT DA3509 330 0 0 0 0 330 0 0 0 0
1172 0
1173 DISTRIBUTION 0
1174 SUBSTATIONS - GENERAL D20 1,642,116 624,224 29,836 13,553 199 48,991 285,450 629 195,789 438,715
1175 SUBSTATIONS - DIRECT DA3602 22,840 0 0 0 0 0 0 0 6 0
1176 LINES - PRIMARY DEMAND D20 2,222,644 844,902 40,384 18,344 269 66,311 386,363 852 265,005 593,812
1177 LINES - PRIMARY CUSTOMER C20 1,101,574 905,679 24,436 55,908 161 515 69,448 0 210 35,270
1178 LINES - SECONDARY DIRECT DA3647 138,894 0 0 0 0 37,120 0 1,720 81,184 0
1179 LINE TRANS - PRIMARY DEMAND D50 499,968 190,055 9,084 4,126 60 14,916 86,910 192 59,611 133,574
1180 LINE TRANS - PRIMARY CUST C50 247,791 203,726 5,497 12,576 36 116 15,622 0 47 7,934
1181 LINE TRANS - SECOND DIRECT DA368 138,561 0 0 0 0 54,839 0 0 75,684 0
1182 LINE TRANS - SECOND DEMAND D60 1,445,968 645,665 30,861 14,019 206 0 295,255 651 635 453,785
1183 LINE TRANS - SECOND CUSTOMER C60 716,642 589,587 15,908 36,395 105 0 45,210 0 1 22,961
1184 LINES - SECONDARY DEMAND D30 142,440 92,693 4,431 2,013 30 0 42,387 93 91 0
1185 LINES - SECONDARY CUSTOMER C30 70,595 60,002 1,619 3,704 11 0 4,601 0 0 0
1186 SERVICES CW369 289,873 232,491 6,262 15,272 43 863 21,964 0 1,240 11,721
1187 METERS CW370 487,913 291,686 7,772 27,616 64 12,060 88,570 2 8,370 48,196
1188 STREET LIGHTS DA373 26,233 0 0 0 0 55 0 0 1 0
1189 INSTALL ON CUST PREMISES CWINSTAL 18,723 13,310 359 822 2 8 1,021 2,534 3 518
1190 0
1191 CUSTOMER ACCOUNTING 0
1192 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1193 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1194 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
1195 MISC C10 0 0 0 0 0 0 0 0 0 0
1196 0
1197 CONSUMER INFORMATION 0
1198 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1199 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1200 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1201 MISC C10 0 0 0 0 0 0 0 0 0 0
1202 0
1203 MISCELLANEOUS 0
1204 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1205 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1206 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1207 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1208 OTHER R01 0 0 0 0 0 0 0 0 0 0
1209 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
1210
1211 TOTALS PAGE 3I 23,926,476 10,965,963 341,101 335,293 1,765 750,485 4,407,628 6,673 2,524,389 3,673,546
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 39 of 48
1151 IDAHO POWER COMPANY
1152 3CP/12CP CLASS COST OF SERVICE STUDY
1153 TWELVE MONTHS ENDING DECEMBER 31, 2023
1154 *** TABLE 19 - INVESTMENT TAX CREDIT ADJUSTMENT ***ALLOCATION TO CLASSES
1155 (K) (L) (M) (N) (O) (P)
1156 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1157 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1158 (40) (41) (42)
1159 DEMAND - BASE-LOAD TOTAL 8,304,618
1160 DEMAND - Base-load Summer D10BS 3,568,649 1,927 0 385 25,672 24,671 105,754
1161 DEMAND - Peak D10P 782,592 423 0 84 5,630 5,410 23,191
1162 DEMAND - Base-load Non-Summer D10BNS 4,735,968 3,801 0 786 77,983 40,148 180,073
1163 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1164 ENERGY - Summer E10S 0 0 0 0 0 0 0
1165 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
1166
1167 TRANSMISSION 0
1168 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1169 DEMAND - TRANSMISSION D13 5,626,160 3,802 0 776 67,401 43,383 191,186
1170 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1171 DEMAND - DIRECT DA3509 330 0 0 0 0 0 0
1172
1173 DISTRIBUTION
1174 SUBSTATIONS - GENERAL D20 1,642,116 1,486 3,088 155 0 0 0
1175 SUBSTATIONS - DIRECT DA3602 22,840 0 0 0 0 1,720 21,114
1176 LINES - PRIMARY DEMAND D20 2,222,644 2,012 4,179 210 0 0 0
1177 LINES - PRIMARY CUSTOMER C20 1,101,574 3,058 5,480 1,409 0 0 0
1178 LINES - SECONDARY DIRECT DA3647 138,894 0 0 0 0 18,871 0
1179 LINE TRANS - PRIMARY DEMAND D50 499,968 453 940 47 0 0 0
1180 LINE TRANS - PRIMARY CUST C50 247,791 688 1,233 317 0 0 0
1181 LINE TRANS - SECOND DIRECT DA368 138,561 0 0 0 0 8,038 0
1182 LINE TRANS - SECOND DEMAND D60 1,445,968 1,537 3,194 161 0 0 0
1183 LINE TRANS - SECOND CUSTOMER C60 716,642 1,991 3,568 917 0 0 0
1184 LINES - SECONDARY DEMAND D30 142,440 221 459 23 0 0 0
1185 LINES - SECONDARY CUSTOMER C30 70,595 203 363 93 0 0 0
1186 SERVICES CW369 289,873 0 0 0 0 17 0
1187 METERS CW370 487,913 6 1,016 472 129 318 1,638
1188 STREET LIGHTS DA373 26,233 0 26,177 0 0 0 0
1189 INSTALL ON CUST PREMISES CWINSTAL 18,723 45 81 21 0 0 0
1190
1191 CUSTOMER ACCOUNTING
1192 METER READING CW902 0 0 0 0 0 0 0
1193 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1194 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1195 MISC C10 0 0 0 0 0 0 0
1196
1197 CONSUMER INFORMATION
1198 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1199 SALES EXPENSE C10 0 0 0 0 0 0 0
1200 ADVERTISING C10 0 0 0 0 0 0 0
1201 MISC C10 0 0 0 0 0 0 0
1202
1203 MISCELLANEOUS
1204 DEMAND D99U 0 0 0 0 0 0 0
1205 ENERGY E99U 0 0 0 0 0 0 0
1206 CUSTOMER C10 0 0 0 0 0 0 0
1207 REVENUE R02 0 0 0 0 0 0 0
1208 OTHER R01 0 0 0 0 0 0 0
1209 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
1210
1211 TOTALS PAGE 3I 23,926,476 21,651 49,777 5,857 176,815 142,577 522,956
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 40 of 48
1212 IDAHO POWER COMPANY PAGE 3J
1213 3CP/12CP CLASS COST OF SERVICE STUDY
1214 TWELVE MONTHS ENDING DECEMBER 31, 2023
1215 *** TABLE 20 - CONSTRUCTION WORK IN PROGRESS ***ALLOCATION TO C TION TO CLASSES
1216 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1217 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1218 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1219 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1220 DEMAND - BASE-LOAD TOTAL 6,537,444
1221 DEMAND - Base-load Summer D10BS 2,809,262 1,159,595 28,387 21,416 75 82,632 488,311 0 282,542 621,604
1222 DEMAND - Peak D10P 0 0 0 0 0 0 0 0 0 0
1223 DEMAND - Base-load Non-Summer D10BNS 3,728,182 1,636,411 45,495 37,510 190 149,441 894,784 0 548,568 177,424
1224 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1225 ENERGY - Summer E10S 0 0 0 0 0 0 0 0 0 0
1226 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0 0 0 0
1227
1228 TRANSMISSION
1229 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1230 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0 0 0 0
1231 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1232 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0 0 0 0
1233
1234 DISTRIBUTION 0
1235 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0 0 0 0
1236 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0 0 0 0
1237 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0 0 0 0
1238 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0 0 0 0
1239 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0 0 0 0
1240 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0 0 0 0
1241 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0 0 0 0
1242 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0 0 0 0
1243 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0 0 0 0
1244 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0 0 0 0
1245 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0 0 0 0
1246 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0 0 0 0
1247 SERVICES CW369 0 0 0 0 0 0 0 0 0 0
1248 METERS CW370 0 0 0 0 0 0 0 0 0 0
1249 STREET LIGHTS DA373 0 0 0 0 0 0 0 0 0 0
1250 INSTALL ON CUST PREMISES CWINSTAL 0 0 0 0 0 0 0 0 0 0
1251
1252 CUSTOMER ACCOUNTING 0
1253 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1254 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1255 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
1256 MISC C10 0 0 0 0 0 0 0 0 0 0
1257
1258 CONSUMER INFORMATION 0
1259 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1260 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1261 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1262 MISC C10 0 0 0 0 0 0 0 0 0 0
1263
1264 MISCELLANEOUS 0
1265 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1266 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1267 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1268 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1269 OTHER R01 0 0 0 0 0 0 0 0 0 0
1270 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0 0 0 0
1271
1272 TOTALS PAGE 3J 6,537,444 2,796,006 73,882 58,927 265 232,072 1,383,095 0 831,110 799,028
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 41 of 48
1212 IDAHO POWER COMPANY
1213 3CP/12CP CLASS COST OF SERVICE STUDY
1214 TWELVE MONTHS ENDING DECEMBER 31, 2023
1215 *** TABLE 20 - CONSTRUCTION WORK IN PROGRESS ***ALLOCATION TO CLASSES
1216 (K) (L) (M) (N) (O) (P)
1217 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1218 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1219 (40) (41) (42)
1220 DEMAND - BASE-LOAD TOTAL 6,537,444
1221 DEMAND - Base-load Summer D10BS 2,809,262 1,517 0 303 20,209 19,421 83,250
1222 DEMAND - Peak D10P 0 0 0 0 0 0 0
1223 DEMAND - Base-load Non-Summer D10BNS 3,728,182 2,992 0 619 61,388 31,605 141,754
1224 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1225 ENERGY - Summer E10S 0 0 0 0 0 0 0
1226 ENERGY - Non-Summer E10NS 0 0 0 0 0 0 0
1227
1228 TRANSMISSION 0
1229 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1230 DEMAND - TRANSMISSION D13 0 0 0 0 0 0 0
1231 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1232 DEMAND - DIRECT DA3509 0 0 0 0 0 0 0
1233
1234 DISTRIBUTION
1235 SUBSTATIONS - GENERAL D20 0 0 0 0 0 0 0
1236 SUBSTATIONS - DIRECT DA3602 0 0 0 0 0 0 0
1237 LINES - PRIMARY DEMAND D20 0 0 0 0 0 0 0
1238 LINES - PRIMARY CUSTOMER C20 0 0 0 0 0 0 0
1239 LINES - SECONDARY DIRECT DA3647 0 0 0 0 0 0 0
1240 LINE TRANS - PRIMARY DEMAND D50 0 0 0 0 0 0 0
1241 LINE TRANS - PRIMARY CUST C50 0 0 0 0 0 0 0
1242 LINE TRANS - SECOND DIRECT DA368 0 0 0 0 0 0 0
1243 LINE TRANS - SECOND DEMAND D60 0 0 0 0 0 0 0
1244 LINE TRANS - SECOND CUSTOMER C60 0 0 0 0 0 0 0
1245 LINES - SECONDARY DEMAND D30 0 0 0 0 0 0 0
1246 LINES - SECONDARY CUSTOMER C30 0 0 0 0 0 0 0
1247 SERVICES CW369 0 0 0 0 0 0 0
1248 METERS CW370 0 0 0 0 0 0 0
1249 STREET LIGHTS DA373 0 0 0 0 0 0 0
1250 INSTALL ON CUST PREMISES CWINSTAL 0 0 0 0 0 0 0
1251
1252 CUSTOMER ACCOUNTING
1253 METER READING CW902 0 0 0 0 0 0 0
1254 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1255 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1256 MISC C10 0 0 0 0 0 0 0
1257
1258 CONSUMER INFORMATION
1259 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1260 SALES EXPENSE C10 0 0 0 0 0 0 0
1261 ADVERTISING C10 0 0 0 0 0 0 0
1262 MISC C10 0 0 0 0 0 0 0
1263
1264 MISCELLANEOUS
1265 DEMAND D99U 0 0 0 0 0 0 0
1266 ENERGY E99U 0 0 0 0 0 0 0
1267 CUSTOMER C10 0 0 0 0 0 0 0
1268 REVENUE R02 0 0 0 0 0 0 0
1269 OTHER R01 0 0 0 0 0 0 0
1270 SUBSTATION CIAC CIAC 0 0 0 0 0 0 0
1271
1272 TOTALS PAGE 3J 6,537,444 4,509 0 922 81,598 51,026 225,005
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 42 of 48
1273 IDAHO POWER COMPANY
1274 3CP/12CP CLASS COST OF SERVICE STUDY
1275 TWELVE MONTHS ENDING DECEMBER 31, 2023
1276 *** TABLE 21 - STATE INCOME TAXES ***ALLOCATION TO C TION TO CLASSES
1277 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1278 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1279 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1280 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1281 DEMAND - Base-load Summer D10BS (383,179) (118,263) (1,799) (1,751) (2) (15,224) (83,343) 0 (64,889) (62,353)
1282 DEMAND - Peak D10P (91,720) (28,308) (431) (419) (0) (3,644) (19,949) 0 (15,532) (14,925)
1283 DEMAND - Base-load Non-Summer D10BNS (566,047) (166,891) (2,884) (3,067) (4) (27,533) (152,718) 0 (125,985) (17,797)
1284 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1285 ENERGY - Summer E10S (15,494) (3,334) (52) (69) (0) (709) (3,601) (1) (3,326) (2,748)
1286 ENERGY - Non-Summer E10NS (27,978) (7,515) (138) (152) (0) (1,367) (7,368) (2) (6,946) (623)
1287 0
1288 TRANSMISSION 0
1289 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1290 DEMAND - TRANSMISSION D13 (720,621) (216,835) (3,536) (3,635) (5) (32,117) (177,395) 0 (143,004) (65,739)
1291 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1292 DEMAND - DIRECT DA3509 (57) 0 0 0 0 (57) 0 0 0 0
1293 0
1294 DISTRIBUTION 0
1295 SUBSTATIONS - GENERAL D20 (250,558) (74,595) (2,216) (1,298) (5) (10,576) (57,086) (18) (52,687) (51,565)
1296 SUBSTATIONS - DIRECT DA3602 (30,246) 0 0 0 0 0 0 0 (6) 0
1297 LINES - PRIMARY DEMAND D20 (238,999) (71,154) (2,114) (1,238) (5) (10,089) (54,453) (17) (50,257) (49,186)
1298 LINES - PRIMARY CUSTOMER C20 (94,933) (76,272) (1,279) (3,774) (3) (78) (9,788) 0 (40) (2,921)
1299 LINES - SECONDARY DIRECT DA3647 (27,110) 0 0 0 0 (6,002) 0 (37) (16,362) 0
1300 LINE TRANS - PRIMARY DEMAND D50 (61,868) (18,419) (547) (321) (1) (2,612) (14,096) (5) (13,010) (12,733)
1301 LINE TRANS - PRIMARY CUST C50 (24,575) (19,744) (331) (977) (1) (20) (2,534) 0 (10) (756)
1302 LINE TRANS - SECOND DIRECT DA368 (28,321) 0 0 0 0 (9,612) 0 0 (16,535) 0
1303 LINE TRANS - SECOND DEMAND D60 (157,241) (62,570) (1,859) (1,089) (5) 0 (47,884) (15) (139) (43,253)
1304 LINE TRANS - SECOND CUSTOMER C60 (71,027) (57,136) (958) (2,827) (2) 0 (7,332) 0 (0) (2,188)
1305 LINES - SECONDARY DEMAND D30 (13,939) (7,651) (227) (133) (1) 0 (5,855) (2) (17) 0
1306 LINES - SECONDARY CUSTOMER C30 (5,967) (4,953) (83) (245) (0) 0 (636) 0 (0) 0
1307 SERVICES CW369 (14,235) (10,983) (184) (578) (0) (74) (1,736) 0 (132) (545)
1308 METERS CW370 (50,838) (26,393) (437) (2,003) (1) (1,971) (13,412) (0) (1,705) (4,289)
1309 STREET LIGHTS DA373 (2,328) 0 0 0 0 (13) 0 0 (0) 0
1310 INSTALL ON CUST PREMISES DA371 (452) 0 0 0 0 (3) 0 (447) (2) 0
1311 0
1312 CUSTOMER ACCOUNTING 0
1313 METER READING CW902 (0) (0) (0) (0) (0) (0) (0) 0 (0) (0)
1314 CUSTOMER ACCOUNTS CW903 (0) (0) (0) (0) (0) (0) (0) 0 (0) (0)
1315 UNCOLLECTIBLES CW904 (0) (0) (0) (0) 0 (0) (0) 0 (0) (0)
1316 MISC C10 0 0 0 0 0 0 0 0 0 0
1317 0
1318 CONSUMER INFORMATION 0
1319 CUSTOMER ASSIST C10 (0) (0) (0) (0) (0) (0) (0) 0 (0) (0)
1320 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1321 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1322 MISC C10 0 0 0 0 0 0 0 0 0 0
1323 0
1324 MISCELLANEOUS 0
1325 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1326 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1327 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1328 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1329 OTHER INTFUND (0) (0) (0) (0) (0) (0) (0) (0) (0) (0)
1330 SUBSTATION CIAC CIAC 49,300 2,332 69 206 1 1,492 2,363 1 19,288 1,626
1331
1332 TOTALS (2,828,435) (968,684) (19,005) (23,371)(36) (120,210) (656,822) (544) (491,297) (329,996)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 43 of 48
1273 IDAHO POWER COMPANY
1274 3CP/12CP CLASS COST OF SERVICE STUDY
1275 TWELVE MONTHS ENDING DECEMBER 31, 2023
1276 *** TABLE 21 - STATE INCOME TAXES ***ALLOCATION TO CLASSES
1277 (A) (K) (L) (M) (N) (O) (P)
1278 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1279 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1280 PRODUCTION (40) (41) (42)
1281 DEMAND - Base-load Summer D10BS (383,179) (210) 0 (29) (6,723) (5,522) (23,071)
1282 DEMAND - Peak D10P (91,720) (50) 0 (7) (1,609) (1,322) (5,522)
1283 DEMAND - Base-load Non-Summer D10BNS (566,047) (415) 0 (60) (20,422) (8,986) (39,284)
1284 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1285 ENERGY - Summer E10S (15,494) (12) (10) (2) (347) (282) (1,002)
1286 ENERGY - Non-Summer E10NS (27,978) (25) (22) (4) (1,111) (636) (2,070)
1287
1288 TRANSMISSION
1289 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1290 DEMAND - TRANSMISSION D13 (720,621) (468) 0 (67) (19,888) (10,940) (46,994)
1291 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1292 DEMAND - DIRECT DA3509 (57) 0 0 0 0 0 0
1293
1294 DISTRIBUTION
1295 SUBSTATIONS - GENERAL D20 (250,558) (242) (251) (18) 0 0 0
1296 SUBSTATIONS - DIRECT DA3602 (30,246) 0 0 0 0 (2,332) (27,907)
1297 LINES - PRIMARY DEMAND D20 (238,999) (230) (240) (17) 0 0 0
1298 LINES - PRIMARY CUSTOMER C20 (94,933) (350) (314) (113) 0 0 0
1299 LINES - SECONDARY DIRECT DA3647 (27,110) 0 0 0 0 (4,708) 0
1300 LINE TRANS - PRIMARY DEMAND D50 (61,868) (60) (62) (4) 0 0 0
1301 LINE TRANS - PRIMARY CUST C50 (24,575) (91) (81) (29) 0 0 0
1302 LINE TRANS - SECOND DIRECT DA368 (28,321) 0 0 0 0 (2,174) 0
1303 LINE TRANS - SECOND DEMAND D60 (157,241) (203) (211) (15) 0 0 0
1304 LINE TRANS - SECOND CUSTOMER C60 (71,027) (262) (235) (84) 0 0 0
1305 LINES - SECONDARY DEMAND D30 (13,939) (25) (26) (2) 0 0 0
1306 LINES - SECONDARY CUSTOMER C30 (5,967) (23) (20) (7) 0 0 0
1307 SERVICES CW369 (14,235) 0 0 0 0 (2) 0
1308 METERS CW370 (50,838) (1) (63) (41) (38) (80) (403)
1309 STREET LIGHTS DA373 (2,328) 0 (2,315) 0 0 0 0
1310 INSTALL ON CUST PREMISES CWINSTAL (452) 0 0 0 0 0 0
1311
1312 CUSTOMER ACCOUNTING
1313 METER READING CW902 (0) 0 (0) 0 (0) (0) (0)
1314 CUSTOMER ACCOUNTS CW903 (0) (0) (0) (0) (0) (0) (0)
1315 UNCOLLECTIBLES CW904 (0) 0 0 0 0 0 0
1316 MISC C10 0 0 0 0 0 0 0
1317
1318 CONSUMER INFORMATION
1319 CUSTOMER ASSIST C10 (0) (0) (0) (0) (0) (0) (0)
1320 SALES EXPENSE C10 0 0 0 0 0 0 0
1321 ADVERTISING C10 0 0 0 0 0 0 0
1322 MISC C10 0 0 0 0 0 0 0
1323
1324 MISCELLANEOUS
1325 DEMAND D99U 0 0 0 0 0 0 0
1326 ENERGY E99U 0 0 0 0 0 0 0
1327 CUSTOMER C10 0 0 0 0 0 0 0
1328 REVENUE R02 0 0 0 0 0 0 0
1329 OTHER INTFUND (0) (0) (0) (0) (0) (0) (0)
1330 SUBSTATION CIAC 0 49,300 7 8 1 0 106 21,801
1331
1332 TOTALS (2,828,435) (2,659) (3,843) (497) (50,139) (36,879) (124,454)
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 44 of 48
1333 IDAHO POWER COMPANY
1334 3CP/12CP CLASS COST OF SERVICE STUDY
1335 TWELVE MONTHS ENDING DECEMBER 31, 2023
1336 *** TABLE 22 - FEDERAL INCOME TAXES ***ALLOCATION TO CLASSES
1337 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
1338 FUNCTION ALLOCATION TOTALS RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
1339 FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING EC/PRIM/TRA SECONDARY
1340 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
1341 DEMAND - Base-load Summer D10BS 5,288,935 1,632,350 24,835 24,167 24 210,137 1,150,364 0 895,648 860,644
1342 DEMAND - Peak D10P 1,265,989 390,728 5,945 5,785 6 50,300 275,357 0 214,387 206,008
1343 DEMAND - Base-load Non-Summer D10BNS 7,813,019 2,303,558 39,803 42,327 61 380,036 2,107,934 0 1,738,943 245,653
1344 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0 0 0 0
1345 ENERGY - Summer E10S 213,866 46,022 723 955 1 9,793 49,701 11 45,902 37,926
1346 ENERGY - Non-Summer E10NS 386,177 103,729 1,903 2,092 3 18,865 101,694 24 95,867 8,601
1347 0
1348 TRANSMISSION 0
1349 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
1350 DEMAND - TRANSMISSION D13 9,946,572 2,992,926 48,801 50,168 63 443,306 2,448,543 0 1,973,854 907,374
1351 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
1352 DEMAND - DIRECT DA3509 789 0 0 0 0 789 0 0 0 0
1353 0
1354 DISTRIBUTION 0
1355 SUBSTATIONS - GENERAL D20 3,458,399 1,029,618 30,586 17,920 75 145,984 787,948 252 727,230 711,741
1356 SUBSTATIONS - DIRECT DA3602 417,480 0 0 0 0 0 0 0 87 0
1357 LINES - PRIMARY DEMAND D20 3,298,856 982,120 29,175 17,093 71 139,249 751,598 240 693,682 678,906
1358 LINES - PRIMARY CUSTOMER C20 1,310,339 1,052,767 17,654 52,095 43 1,081 135,098 0 549 40,325
1359 LINES - SECONDARY DIRECT DA3647 374,195 0 0 0 0 82,843 0 515 225,847 0
1360 LINE TRANS - PRIMARY DEMAND D50 853,955 254,235 7,552 4,425 18 36,047 194,562 62 179,569 175,744
1361 LINE TRANS - PRIMARY CUST C50 339,199 272,523 4,570 13,485 11 280 34,972 0 142 10,439
1362 LINE TRANS - SECOND DIRECT DA368 390,912 0 0 0 0 132,668 0 0 228,234 0
1363 LINE TRANS - SECOND DEMAND D60 2,170,366 863,643 25,656 15,031 63 0 660,930 211 1,914 597,008
1364 LINE TRANS - SECOND CUSTOMER C60 980,364 788,633 13,224 39,024 32 0 101,202 0 4 30,207
1365 LINES - SECONDARY DEMAND D30 192,396 105,609 3,137 1,838 8 0 80,821 26 234 0
1366 LINES - SECONDARY CUSTOMER C30 82,364 68,363 1,146 3,383 3 0 8,773 0 0 0
1367 SERVICES CW369 196,481 151,600 2,538 7,983 6 1,016 23,968 0 1,821 7,517
1368 METERS CW370 701,699 364,298 6,033 27,648 18 27,209 185,122 1 23,540 59,204
1369 STREET LIGHTS DA373 32,134 0 0 0 0 179 0 0 3 0
1370 INSTALL ON CUST PREMISES 6,242 0 0 0 0 37 0 6,173 33 0
1371 0
1372 CUSTOMER ACCOUNTING 0
1373 METER READING CW902 0 0 0 0 0 0 0 0 0 0
1374 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
1375 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 (0) 0 0
1376 MISC C10 0 0 0 0 0 0 0 0 0 0
1377 0
1378 CONSUMER INFORMATION 0
1379 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
1380 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
1381 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
1382 MISC C10 0 0 0 0 0 0 0 0 0 0
1383 0
1384 MISCELLANEOUS 0
1385 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
1386 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
1387 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
1388 REVENUE R02 0 0 0 0 0 0 0 0 0 0
1389 OTHER DA454 0 0 0 0 0 0 0 0 0 0
1390 SUBSTATION CIAC CIAC (680,484) (32,192) (956) (2,839) (12) (20,592) (32,616) (8) (266,231) (22,440)
1391
1392 TOTALS 39,040,245 13,370,532 262,324 322,579 494 1,659,227 9,065,970 7,507 6,781,260 4,554,856
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 45 of 48
1333 IDAHO POWER COMPANY
1334 3CP/12CP CLASS COST OF SERVICE STUDY
1335 TWELVE MONTHS ENDING DECEMBER 31, 2023
1336 *** TABLE 22 - FEDERAL INCOME TAXES ***ALLOCATION TO CLASSES
1337 (A) (K) (L) (M) (N) (O) (P)
1338 FUNCTION ALLOCATION TOTALS UNMETERED MUNICIPAL TRAFFIC SC SC SC
1339 FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
1340 PRODUCTION (40) (41) (42)
1341 DEMAND - Base-load Summer D10BS 5,288,935 2,904 0 405 92,797 76,215 318,445
1342 DEMAND - Peak D10P 1,265,989 695 0 97 22,212 18,243 76,225
1343 DEMAND - Base-load Non-Summer D10BNS 7,813,019 5,729 0 827 281,883 124,030 542,233
1344 ENERGY - POWER SUPPLY E10 0 0 0 0 0 0 0
1345 ENERGY - Summer E10S 213,866 164 132 23 4,789 3,889 13,835
1346 ENERGY - Non-Summer E10NS 386,177 348 306 50 15,340 8,779 28,576
1347
1348 TRANSMISSION
1349 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
1350 DEMAND - TRANSMISSION D13 9,946,572 6,456 0 920 274,505 151,007 648,649
1351 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
1352 DEMAND - DIRECT DA3509 789 0 0 0 0 0 0
1353
1354 DISTRIBUTION
1355 SUBSTATIONS - GENERAL D20 3,458,399 3,334 3,469 243 0 0 0
1356 SUBSTATIONS - DIRECT DA3602 417,480 0 0 0 0 32,194 385,198
1357 LINES - PRIMARY DEMAND D20 3,298,856 3,180 3,309 232 0 0 0
1358 LINES - PRIMARY CUSTOMER C20 1,310,339 4,835 4,339 1,555 0 0 0
1359 LINES - SECONDARY DIRECT DA3647 374,195 0 0 0 0 64,990 0
1360 LINE TRANS - PRIMARY DEMAND D50 853,955 823 857 60 0 0 0
1361 LINE TRANS - PRIMARY CUST C50 339,199 1,252 1,123 403 0 0 0
1362 LINE TRANS - SECOND DIRECT DA368 390,912 0 0 0 0 30,010 0
1363 LINE TRANS - SECOND DEMAND D60 2,170,366 2,797 2,910 204 0 0 0
1364 LINE TRANS - SECOND CUSTOMER C60 980,364 3,622 3,250 1,165 0 0 0
1365 LINES - SECONDARY DEMAND D30 192,396 342 356 25 0 0 0
1366 LINES - SECONDARY CUSTOMER C30 82,364 314 282 101 0 0 0
1367 SERVICES CW369 196,481 0 0 0 0 32 0
1368 METERS CW370 701,699 10 864 559 527 1,108 5,558
1369 STREET LIGHTS DA373 32,134 0 31,953 0 0 0 0
1370 INSTALL ON CUST PREMISES CWINSTAL 6,242 0 0 0 0 0 0
1371
1372 CUSTOMER ACCOUNTING
1373 METER READING CW902 0 0 0 0 0 0 0
1374 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
1375 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
1376 MISC C10 0 0 0 0 0 0 0
1377
1378 CONSUMER INFORMATION
1379 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
1380 SALES EXPENSE C10 0 0 0 0 0 0 0
1381 ADVERTISING C10 0 0 0 0 0 0 0
1382 MISC C10 0 0 0 0 0 0 0
1383 0
1384 MISCELLANEOUS 0
1385 DEMAND D99U 0 0 0 0 0 0 0
1386 ENERGY E99U 0 0 0 0 0 0 0
1387 CUSTOMER C10 0 0 0 0 0 0 0
1388 REVENUE R02 0 0 0 0 0 0 0
1389 OTHER INTFUND 0 0 0 0 0 0 0
1390 SUBSTATION CIAC 0 (680,484) (103) (108) (8) 0 (1,470) (300,909)
1391
1392 TOTALS 39,040,245 36,701 53,040 6,863 692,053 509,028 1,717,811
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 46 of 48
1 IDAHO PAGE 3L
2 3CP/12CP
3 *** TABLE 23 - ALLOCATION FACTOR SUMMARY **TWELVE ,
4 ALLOCATION
5 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
6 FUNCTION FACTOR TOTAL RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
7 NAME FACTOR RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING SEC/PRIM/TRAN SECONDARY
8 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
9 DEMAND - Base-load Summer D10BS 0.4297 0.1774 0.0043 0.0033 0.0000 0.0126 0.0747 0.0000 0.0432 0.0951
10 DEMAND - Peak D10P 1.0000 0.4128 0.0101 0.0076 0.0000 0.0294 0.1738 0.0000 0.1006 0.2213
11 DEMAND - Base-load Non-Summer D10BNS 0.5703 0.2503 0.0070 0.0057 0.0000 0.0229 0.1369 0.0000 0.0839 0.0271
12 DEMAND - BASE-LOAD TOTAL D10B 1.0000 0.4277 0.0113 0.0090 0.0000 0.0355 0.2116 0.0000 0.1271 0.1222
13 ENERGY - POWER SUPPLY E10 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
14 ENERGY - Summer E10S 0.3751 0.1145 0.0029 0.0030 0.0000 0.0135 0.0739 0.0001 0.0507 0.0959
15 ENERGY - Non-Summer E10NS 0.6249 0.2581 0.0076 0.0065 0.0000 0.0260 0.1512 0.0002 0.1059 0.0218
16 ENERGY - ANNUAL E10 1.0000 0.3726 0.0105 0.0095 0.0000 0.0395 0.2251 0.0004 0.1566 0.1177
17 TRANSMISSION
18 DEMAND - POWER SUPPLY D11 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
19 DEMAND - TRANSMISSION D13 1.0000 0.4261 0.0112 0.0089 0.0000 0.0349 0.2083 0.0000 0.1248 0.1313
20 DEMAND - SUBTRANSMISSION D15 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
21 DEMAND - DIRECT DA3509 1,189 0 0 0 0 1,189 0 0 0 0
22
23 DISTRIBUTION
24 SUBSTATIONS - GENERAL D20 3,880,868 1,475,249 70,513 32,030 470 115,783 674,613 1,488 462,715 1,036,831
25 SUBSTATIONS - DIRECT DA3602 18,842,265 0 0 0 0 0 0 0 4,766 0
26 LINES - PRIMARY DEMAND D20 3,880,868 1,475,249 70,513 32,030 470 115,783 674,613 1,488 462,715 1,036,831
27 LINES - PRIMARY CUSTOMER C20 599,002 492,481 13,288 30,401 88 280 37,764 0 114 19,179
28 LINES - SECONDARY DIRECT DA3647 30,302,718 0 0 0 0 8,098,475 0 375,286 17,711,924 0
29 LINE TRANS - PRIMARY DEMAND D50 3,880,868 1,475,249 70,513 32,030 470 115,783 674,613 1,488 462,715 1,036,831
30 LINE TRANS - PRIMARY CUST C50 599,002 492,481 13,288 30,401 88 280 37,764 0 114 19,179
31 LINE TRANS - SECOND DIRECT DA368 30,269,678 0 0 0 0 11,979,958 0 0 16,533,677 0
32 LINE TRANS - SECOND DEMAND D60 3,303,822 1,475,249 70,513 32,030 470 0 674,613 1,488 1,452 1,036,831
33 LINE TRANS - SECOND CUSTOMER C60 598,609 492,481 13,288 30,401 88 0 37,764 0 1 19,179
34 LINES - SECONDARY DEMAND D30 2,266,991 1,475,249 70,513 32,030 470 0 674,613 1,488 1,452 0
35 LINES - SECONDARY CUSTOMER C30 579,430 492,481 13,288 30,401 88 0 37,764 0 1 0
36 SERVICES CW369 66,979,720 53,720,684 1,446,874 3,528,835 9,999 199,332 5,075,064 0 286,563 2,708,349
37 METERS CW370 97,044,854 58,015,722 1,545,886 5,492,681 12,640 2,398,611 17,616,298 435 1,664,741 9,586,021
38 STREET LIGHTS DA373 5,478,881 0 0 0 0 11,531 0 0 141 0
39 INSTALL ON CUST PREMISES DA371 4,591,211 0 0 0 0 3,662 0 4,584,924 2,625 0
40 INSTALL ON CUST PREM CWINSTAL 1,324,335 941,483 25,402 58,118 167 543 72,193 179,202 222 36,665
41 CUSTOMER ACCOUNTING
42 METER READING CW902 1,772,999 1,357,370 26,946 106,387 258 50,454 114,853 0 20,596 93,489
43 CUSTOMER ACCOUNTS CW903 16,082,040 13,155,938 354,963 812,117 2,337 64,177 1,008,800 0 26,199 512,338
44 UNCOLLECTIBLES CW904 5,389,398 4,833,685 2,063 205,647 0 1,917 254,719 (3) 25,819 65,550
45 MISC C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
46
47 CONSUMER INFORMATION
48 CUSTOMER ASSIST C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
49 SALES EXPENSE C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
50 ADVERTISING C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
51 MISC C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
52
53 MISCELLANEOUS
54 DEMAND D99U 23,186,898 0 0 0 0 1,565,362 11,142,321 0 4,706,101 4,065,427
55 ENERGY E99U 14,907,835,244 5,425,559,433 122,912,496 138,285,160 370,708 601,699,182 3,321,544,618 5,267,423 2,386,695,635 1,864,522,772
56 CUSTOMER C10 599,011 492,481 13,288 30,401 88 284 37,764 0 116 19,179
57 MISC. REVENUE R02 4,327,695 3,867,051 20,825 136,296 112 1,349 137,585 7,800 28 80,047
58 RETAIL SALES REVENUE R01 1,116,166,332 501,479,142 11,567,368 16,102,622 43,713 36,446,763 230,482,910 1,261,853 125,751,566 140,327,749
59 REVENUE - OPEN 0 0 0 0 0 0 0 0 0 0 0
60 SUBSTATION CIAC CIAC (42,770,847) (4,292,179) (205,156) (472,238) (6,923) (1,519,756) (2,598,489) (4,296) (15,762,856) (3,041,944)
61 FACILITIES CHARGE REVENUE DA454 9,862,380 0 0 0 0 3,310,051 0 74,757 5,559,630 0
62 INTERVENOR FUNDING INTFUND 291,838 186,225 5,060 7,677 23 2,524 14,289 23 9,992 66,025
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 47 of 48
1 IDAHO PAGE 3L
2 3CP/12CP
3 *** TABLE 23 - ALLOCATION FACTOR SUMMARY **TWELVE ,
4 ALLOCATION
5 (K) (L) (M) (N) (O) (P)
6 FUNCTION FACTOR TOTAL UNMETERED MUNICIPAL TRAFFIC SC
7 NAME FACTOR GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
8 PRODUCTION (40) (41) (42)
9 DEMAND - Base-load Summer D10BS 0.4297 0.0002 0.0000 0.0000 0.0031 0.0030 0.0127
10 DEMAND - Peak D10P 1.0000 0.0005 0.0000 0.0001 0.0072 0.0069 0.0296
11 DEMAND - Base-load Non-Summer D10BNS 0.5703 0.0005 0.0000 0.0001 0.0094 0.0048 0.0217
12 DEMAND - BASE-LOAD TOTAL D10B 1.0000 0.0007 0.0000 0.0001 0.0125 0.0078 0.0344
13 ENERGY - POWER SUPPLY E10 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
14 ENERGY - Summer E10S 0.3751 0.0003 0.0005 0.0001 0.0037 0.0035 0.0127
15 ENERGY - Non-Summer E10NS 0.6249 0.0006 0.0011 0.0001 0.0117 0.0078 0.0262
16 ENERGY - ANNUAL E10 1.0000 0.0009 0.0016 0.0002 0.0154 0.0113 0.0388
17 TRANSMISSION 0.0000
18 DEMAND - POWER SUPPLY D11 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
19 DEMAND - TRANSMISSION D13 1.0000 0.0007 0.0000 0.0001 0.0120 0.0077 0.0340
20 DEMAND - SUBTRANSMISSION D15 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000
21 DEMAND - DIRECT DA3509 1,189 0 0 0 0 0 0
22
23 DISTRIBUTION
24 SUBSTATIONS - GENERAL D20 3,880,868 3,513 7,298 367 0 0 0
25 SUBSTATIONS - DIRECT DA3602 18,842,265 0 0 0 0 1,418,979 17,418,519
26 LINES - PRIMARY DEMAND D20 3,880,868 3,513 7,298 367 0 0 0
27 LINES - PRIMARY CUSTOMER C20 599,002 1,663 2,980 766 0 0 0
28 LINES - SECONDARY DIRECT DA3647 30,302,718 0 0 0 0 4,117,033 0
29 LINE TRANS - PRIMARY DEMAND D50 3,880,868 3,513 7,298 367 0 0 0
30 LINE TRANS - PRIMARY CUST C50 599,002 1,663 2,980 766 0 0 0
31 LINE TRANS - SECOND DIRECT DA368 30,269,678 0 0 0 0 1,756,043 0
32 LINE TRANS - SECOND DEMAND D60 3,303,822 3,513 7,298 367 0 0 0
33 LINE TRANS - SECOND CUSTOMER C60 598,609 1,663 2,980 766 0 0 0
34 LINES - SECONDARY DEMAND D30 2,266,991 3,513 7,298 367 0 0 0
35 LINES - SECONDARY CUSTOMER C30 579,430 1,663 2,980 766 0 0 0
36 SERVICES CW369 66,979,720 0 0 0 0 4,020 0
37 METERS CW370 97,044,854 1,156 202,057 93,796 25,733 63,315 325,761
38 STREET LIGHTS DA373 5,478,881 0 5,467,209 0 0 0 0
39 INSTALL ON CUST PREMISES DA371 4,591,211 0 0 0 0 0 0
40 INSTALL ON CUST PREM CWINSTAL 1,324,335 3,179 5,697 1,464 0 0 0
41 CUSTOMER ACCOUNTING
42 METER READING CW902 1,772,999 0 2,113 0 178 178 178
43 CUSTOMER ACCOUNTS CW903 16,082,040 44,425 79,607 20,463 226 226 226
44 UNCOLLECTIBLES CW904 5,389,398 0 0 0 0 0 0
45 MISC C10 599,011 1,663 2,980 766 1 1 1
46
47 CONSUMER INFORMATION
48 CUSTOMER ASSIST C10 599,011 1,663 2,980 766 1 1 1
49 SALES EXPENSE C10 599,011 1,663 2,980 766 1 1 1
50 ADVERTISING C10 599,011 1,663 2,980 766 1 1 1
51 MISC C10 599,011 1,663 2,980 766 1 1 1
52
53 MISCELLANEOUS
54 DEMAND D99U 23,186,898 0 0 0 422,686 267,258 1,017,744
55 ENERGY E99U 14,907,835,244 13,925,301 23,760,014 2,847,961 234,100,000 175,000,001 591,344,540
56 CUSTOMER C10 599,011 1,663 2,980 766 1 1 1
57 MISC. REVENUE R02 4,327,695 10,620 64,629 1,354 0 0 0
58 RETAIL SALES REVENUE R01 1,116,166,332 1,144,288 3,463,322 165,609 10,547,708 7,759,368 29,622,353
59 REVENUE - OPEN 0 0 0 0 0 0 0 0
60 SUBSTATION CIAC CIAC (42,770,847) (10,144) (21,076) (1,060) 0 (70,288) (14,764,441)
61 FACILITIES CHARGE REVENUE DA454 9,862,380 0 681 0 0 917,261 0
62 INTERVENOR FUNDING INTFUND
Exhibit No. 39
Case No. IPC-E-23-11
P. Goralski, IPC
Page 48 of 48
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 40
1 IDAHO POWER COMPANY
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 TWELVE MONTHS ENDING DECEMBER 31, 2023
4 **** SUMMARY OF RATE BASE ***ALLOCATION TO CLASSES
5 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
6 FUNCTION ALLOCATION TOTAL RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
7 FACTOR RATE BASE RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING SEC/PRIM/TRAN SECONDARY
8 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
9 DEMAND - Base-load Summer D10BS 527,258,819 217,639,709 5,327,764 4,019,546 14,076 15,508,781 91,649,034 0 53,029,099 116,666,267
10 DEMAND - Peak D10P 126,207,603 52,095,451 1,275,283 962,141 3,369 3,712,268 21,937,622 0 12,693,340 27,925,886
11 DEMAND - Base-load Non-Summer D10BNS 699,727,248 307,131,203 8,538,838 7,040,179 35,730 28,047,927 167,938,323 0 102,958,489 33,299,940
12 ENERGY - POWER SUPPLY E10 53,590,613 0 0 0 0 0 0 0 0 0
13 ENERGY - Summer E10S 20,103,456 6,136,134 155,020 158,813 581 722,760 3,959,697 5,959 2,717,729 5,141,089
14 ENERGY - Non-Summer E10NS 33,487,157 13,830,068 408,262 348,018 1,627 1,392,315 8,101,932 12,941 5,676,063 1,165,887
15 0 0 0 0 0 0 0 0 0
16 TRANSMISSION
17 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
18 DEMAND - TRANSMISSION D13 936,585,068 399,043,928 10,469,269 8,344,228 36,909 32,717,447 195,074,444 0 116,866,985 123,000,884
19 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
20 DEMAND - DIRECT DA3509 58,219 0 0 0 0 58,219 0 0 0 0
21
22 DISTRIBUTION
23 SUBSTATIONS - GENERAL D20 361,130,739 137,277,995 6,561,549 2,980,540 43,696 10,774,097 62,775,481 138,424 43,057,489 96,481,383
24 SUBSTATIONS - DIRECT DA3602 20,445,071 0 0 0 0 0 0 0 5,172 0
25 LINES - PRIMARY DEMAND D20 344,470,998 130,945,065 6,258,851 2,843,042 41,680 10,277,065 59,879,512 132,039 41,071,154 92,030,489
26 LINES - PRIMARY CUSTOMER C20 170,724,661 140,364,428 3,787,201 8,664,703 24,939 79,804 10,763,170 0 32,492 5,466,277
27 LINES - SECONDARY DIRECT DA3647 22,877,428 0 0 0 0 6,114,048 0 283,327 13,371,845 0
28 LINE TRANS - PRIMARY DEMAND D50 89,171,115 33,896,953 1,620,191 735,961 10,790 2,660,361 15,500,646 34,180 10,631,840 23,823,373
29 LINE TRANS - PRIMARY CUST C50 44,194,456 36,335,287 980,370 2,242,979 6,456 20,658 2,786,197 0 8,411 1,415,022
30 LINE TRANS - SECOND DIRECT DA368 24,739,733 0 0 0 0 9,791,349 0 0 13,513,152 0
31 LINE TRANS - SECOND DEMAND D60 257,875,737 115,148,739 5,503,825 2,500,076 36,652 0 52,656,053 116,110 113,304 80,928,554
32 LINE TRANS - SECOND CUSTOMER C60 127,806,834 105,147,731 2,837,012 6,490,775 18,682 0 8,062,748 0 214 4,094,817
33 LINES - SECONDARY DEMAND D30 21,637,720 14,080,790 673,027 305,718 4,482 0 6,438,966 14,198 13,855 0
34 LINES - SECONDARY CUSTOMER C30 10,723,958 9,114,716 245,926 562,652 1,619 0 698,918 0 19 0
35 SERVICES CW369 25,201,414 20,212,644 544,393 1,327,740 3,762 74,999 1,909,515 0 107,821 1,019,028
36 METERS CW370 81,247,077 48,571,435 1,294,234 4,598,536 10,582 2,008,145 14,748,569 365 1,393,740 8,025,528
37 STREET LIGHTS DA373 6,268,714 0 0 0 0 13,193 0 0 162 0
38 INSTALL ON CUST PREMISES DA371 3,397,445 0 0 0 0 2,710 0 3,392,793 1,942 0
39 CWINSTAL 0 0 0 0 0 0 0 0 0
40 CUSTOMER ACCOUNTING
41 METER READING CW902 0 0 0 0 0 0 0 0 0 0
42 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
43 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 (0) 0 0
44 MISC C10 0 0 0 0 0 0 0 0 0 0
45
46 CONSUMER INFORMATION
47 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
48 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
49 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
50 MISC C10 0 0 0 0 0 0 0 0 0 0
51
52 MISCELLANEOUS
53 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
54 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
55 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
56 REVENUE R02 0 0 0 0 0 0 0 0 0 0
57 OTHER R01 0 0 0 0 0 0 0 0 0 0
58 SUBSTATION CIAC CIAC (42,770,847) (4,292,179) (205,156) (472,238) (6,923) (1,519,756) (2,598,489) (4,296) (15,762,857) (3,041,944)
59
60 TOTALS 3,912,569,823 1,782,680,096 56,275,860 53,653,411 288,712 122,456,391 722,282,341 4,126,040 401,501,460 617,442,481 Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 6
1 IDAHO POWER COMPANY
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 TWELVE MONTHS ENDING DECEMBER 31, 2023
4 **** SUMMARY OF RATE BASE ***ALLOCATION TO CLASSES
5 (K) (L) (M) (N) (O) (P)
6 FUNCTION ALLOCATION TOTAL UNMETERED MUNICIPAL TRAFFIC SC SC SC
7 FACTOR RATE BASE GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
8 PRODUCTION (40) (41) (42)
9 DEMAND - Base-load D10BS 527,258,819 284,709 0 56,908 3,792,994 3,645,036 15,624,896
10 DEMAND - Peak D10P 126,207,603 68,150 0 13,622 907,912 872,496 3,740,062
11 DEMAND - Not in Use D10BNS 699,727,248 561,596 0 116,176 11,521,727 5,931,831 26,605,289
12 ENERGY - POWER SUPPLY E10 53,590,613 0 0 0 0 0 0
13 ENERGY - Summer E10S 20,103,456 16,068 25,786 3,214 195,752 186,018 678,835
14 ENERGY - Non-Summer E10NS 33,487,157 34,090 59,894 7,052 627,011 419,862 1,402,134
15 0 0 0 0 0 0 0 0
16 TRANSMISSION
17 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
18 DEMAND - TRANSMISSION D13 936,585,068 632,856 0 129,230 11,220,178 7,221,998 31,826,711
19 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
20 DEMAND - DIRECT DA3509 58,219 0 0 0 0 0 0
21 0
22 DISTRIBUTION 0
23 SUBSTATIONS - GENERAL D20 361,130,739 326,855 679,070 34,160 0 0 0
24 SUBSTATIONS - DIRECT DA3602 20,445,071 0 0 0 0 1,539,683 18,900,216
25 LINES - PRIMARY DEMAND D20 344,470,998 311,776 647,743 32,584 0 0 0
26 LINES - PRIMARY CUSTOMER C20 170,724,661 473,980 849,345 218,322 0 0 0
27 LINES - SECONDARY DIRECT DA3647 22,877,428 0 0 0 0 3,108,207 0
28 LINE TRANS - PRIMARY DEMAND D50 89,171,115 80,708 167,677 8,435 0 0 0
29 LINE TRANS - PRIMARY CUST C50 44,194,456 122,696 219,865 56,516 0 0 0
30 LINE TRANS - SECOND DIRECT DA368 24,739,733 0 0 0 0 1,435,233 0
31 LINE TRANS - SECOND DEMAND D60 257,875,737 274,165 569,603 28,653 0 0 0
32 LINE TRANS - SECOND CUSTOMER C60 127,806,834 355,061 636,249 163,546 0 0 0
33 LINES - SECONDARY DEMAND D30 21,637,720 33,526 69,653 3,504 0 0 0
34 LINES - SECONDARY CUSTOMER C30 10,723,958 30,778 55,153 14,177 0 0 0
35 SERVICES CW369 25,201,414 0 0 0 0 1,512 0
36 METERS CW370 81,247,077 968 169,164 78,527 21,544 53,008 272,731
37 STREET LIGHTS DA373 6,268,714 0 6,255,359 0 0 0 0
38 INSTALL ON CUST PREMISES DA371 3,397,445 0 0 0 0 0 0
39 CWINSTAL 0 0 0 0 0 0 0
40 CUSTOMER ACCOUNTING 0
41 METER READING CW902 0 0 0 0 0 0 0
42 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
43 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
44 MISC C10 0 0 0 0 0 0 0
45 0
46 CONSUMER INFORMATION
47 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
48 SALES EXPENSE C10 0 0 0 0 0 0 0
49 ADVERTISING C10 0 0 0 0 0 0 0
50 MISC C10 0 0 0 0 0 0 0
51
52 MISCELLANEOUS
53 DEMAND D99U 0 0 0 0 0 0 0
54 ENERGY E99U 0 0 0 0 0 0 0
55 CUSTOMER C10 0 0 0 0 0 0 0
56 REVENUE R02 0 0 0 0 0 0 0
57 OTHER R01 0 0 0 0 0 0 0
58 SUBSTATION CIAC CIAC (42,770,847) (10,144) (21,076) (1,060) 0 (70,288) (14,764,442)
59 0
60 TOTALS 3,912,569,823 3,597,837 10,383,484 963,563 28,287,118 24,344,597 84,286,431 Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 6
61 IDAHO POWER COMPANY
62 3CP/12CP CLASS COST OF SERVICE STUDY
63 TWELVE MONTHS ENDING DECEMBER 31, 2023
64 *** SUMMARY OF EXPENSES EXCLUDING INCOME TAXES ***ALLOCATION TO CLASSES
65 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
66 FUNCTION ALLOCATION TOTAL RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
67 FACTOR EXPENSES RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING SEC/PRIM/TRAN SECONDARY
68 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
69 DEMAND - Base-load Summer D10BS 95,831,586 39,556,965 968,344 730,570 2,558 2,818,789 16,657,611 0 9,638,270 21,204,602
70 DEMAND - Peak D10P 24,664,054 10,180,726 249,222 188,026 658 725,468 4,287,148 0 2,480,589 5,457,402
71 DEMAND - Base-load Non-Summer D10BNS 127,178,474 55,822,434 1,551,971 1,279,583 6,494 5,097,833 30,523,522 0 18,713,154 6,052,409
72 ENERGY - POWER SUPPLY E10 492,817,416 0 0 0 0 0 0 0 0 0
73 ENERGY - Summer E10S 184,870,685 56,427,674 1,425,561 1,460,441 5,347 6,646,475 36,413,240 54,800 24,992,144 47,277,280
74 ENERGY - Non-Summer E10NS 307,946,730 127,180,821 3,754,364 3,200,359 14,966 12,803,679 74,505,086 119,005 52,196,879 10,721,459
75
76 TRANSMISSION
77 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
78 DEMAND - TRANSMISSION D13 87,631,416 37,336,474 979,555 780,726 3,453 3,061,202 18,252,106 0 10,934,639 11,508,556
79 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
80 DEMAND - DIRECT DA3509 6,018 0 0 0 0 6,018 0 0 0 0
81
82 DISTRIBUTION
83 SUBSTATIONS - GENERAL D20 29,574,028 11,242,087 537,344 244,085 3,578 882,322 5,140,863 11,336 3,526,101 7,901,136
84 SUBSTATIONS - DIRECT DA3602 1,010,940 0 0 0 0 0 0 0 256 0
85 LINES - PRIMARY DEMAND D20 63,687,687 24,209,842 1,157,171 525,637 7,706 1,900,080 11,070,853 24,412 7,593,460 17,015,101
86 LINES - PRIMARY CUSTOMER C20 31,564,512 25,951,345 700,198 1,601,978 4,611 14,755 1,989,954 0 6,007 1,010,635
87 LINES - SECONDARY DIRECT DA3647 2,702,216 0 0 0 0 722,174 0 33,466 1,579,444 0
88 LINE TRANS - PRIMARY DEMAND D50 5,393,859 2,050,388 98,003 44,517 653 160,922 937,616 2,068 643,108 1,441,049
89 LINE TRANS - PRIMARY CUST C50 2,673,272 2,197,880 59,301 135,675 391 1,250 168,534 0 509 85,593
90 LINE TRANS - SECOND DIRECT DA368 1,495,666 0 0 0 0 591,946 0 0 816,952 0
91 LINE TRANS - SECOND DEMAND D60 15,599,151 6,965,458 332,932 151,232 2,217 0 3,185,215 7,024 6,854 4,895,446
92 LINE TRANS - SECOND CUSTOMER C60 7,731,158 6,360,487 171,614 392,633 1,130 0 487,723 0 13 247,699
93 LINES - SECONDARY DEMAND D30 4,343,745 2,826,701 135,109 61,373 900 0 1,292,614 2,850 2,781 0
94 LINES - SECONDARY CUSTOMER C30 2,152,821 1,829,768 49,369 112,952 325 0 140,307 0 4 0
95 SERVICES CW369 2,903,116 2,328,427 62,712 152,951 433 8,640 219,970 0 12,421 117,389
96 METERS CW370 25,546,867 15,272,525 406,952 1,445,937 3,327 631,430 4,637,456 115 438,240 2,523,501
97 STREET LIGHTS DA373 823,719 0 0 0 0 1,734 0 0 21 0
98 INSTALL ON CUST PREMISES CWINSTAL 3,117,516 2,216,273 59,798 136,811 394 1,279 169,944 421,845 522 86,309
99
100 CUSTOMER ACCOUNTING
101 METER READING CW902 3,681,466 2,818,451 55,951 220,902 536 104,762 238,482 0 42,766 194,122
102 CUSTOMER ACCOUNTS CW903 32,460,816 26,554,621 716,476 1,639,218 4,718 129,538 2,036,213 0 52,881 1,034,129
103 UNCOLLECTIBLES CW904 5,388,730 4,833,086 2,063 205,622 0 1,916 254,688 (3) 25,816 65,542
104 MISC C10 0 0 0 0 0 0 0 0 0 0
105
106 CONSUMER INFORMATION
107 CUSTOMER ASSIST C10 19,150,720 15,744,877 424,816 971,932 2,797 9,085 1,207,320 0 3,709 613,160
108 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
109 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
110 MISC C10 0 0 0 0 0 0 0 0 0 0
111
112 MISCELLANEOUS
113 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
114 ENERGY E99U 2,119,909 771,520 17,478 19,664 53 85,562 472,327 749 339,390 265,137
115 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
116 REVENUE R02 0 0 0 0 0 0 0 0 0 0
117 OTHER INTFUND 332,773 212,346 5,770 8,754 26 2,878 16,293 26 11,394 75,286
118 RETAIL SALES REVENUE 0 0 0 0 0 0 0 0 0 0
119
120 TOTALS 1,091,583,652 480,891,174 13,922,074 15,711,579 67,274 36,409,736 214,305,086 677,692 134,058,322 139,792,943
Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 6
61 IDAHO POWER COMPANY
62 3CP/12CP CLASS COST OF SERVICE STUDY
63 TWELVE MONTHS ENDING DECEMBER 31, 2023
64 *** SUMMARY OF EXPENSES EXCLUDING INCOME TAXES ***ALLOCATION TO CLASSES
65 (K) (L) (M) (N) (O) (P)
66 FUNCTION ALLOCATION TOTAL UNMETERED MUNICIPAL TRAFFIC SC SC SC
67 FACTOR EXPENSES GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
68 PRODUCTION (40) (41) (42)
69 DEMAND - Base-load D10BS 95,831,586 51,747 0 10,343 689,393 662,501 2,839,893
70 DEMAND - Peak D10P 24,664,054 13,318 0 2,662 177,428 170,507 730,900
71 DEMAND - Not in Use D10BNS 127,178,474 102,072 0 21,115 2,094,124 1,078,136 4,835,627
72 ENERGY - POWER SUPPLY E10 492,817,416 0 0 0 0 0 0
73 ENERGY - Summer E10S 184,870,685 147,761 237,125 29,555 1,800,130 1,710,612 6,242,542
74 ENERGY - Non-Summer E10NS 307,946,730 313,495 550,779 64,846 5,765,976 3,861,040 12,893,976
75 0
76 TRANSMISSION
77 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
78 DEMAND - TRANSMISSION D13 87,631,416 59,213 0 12,091 1,049,814 675,725 2,977,861
79 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
80 DEMAND - DIRECT DA3509 6,018 0 0 0 0 0 0
81
82 DISTRIBUTION
83 SUBSTATIONS - GENERAL D20 29,574,028 26,767 55,611 2,797 0 0 0
84 SUBSTATIONS - DIRECT DA3602 1,010,940 0 0 0 0 76,132 934,552
85 LINES - PRIMARY DEMAND D20 63,687,687 57,643 119,758 6,024 0 0 0
86 LINES - PRIMARY CUSTOMER C20 31,564,512 87,632 157,032 40,364 0 0 0
87 LINES - SECONDARY DIRECT DA3647 2,702,216 0 0 0 0 367,133 0
88 LINE TRANS - PRIMARY DEMAND D50 5,393,859 4,882 10,143 510 0 0 0
89 LINE TRANS - PRIMARY CUST C50 2,673,272 7,422 13,299 3,419 0 0 0
90 LINE TRANS - SECOND DIRECT DA368 1,495,666 0 0 0 0 86,768 0
91 LINE TRANS - SECOND DEMAND D60 15,599,151 16,585 34,456 1,733 0 0 0
92 LINE TRANS - SECOND CUSTOMER C60 7,731,158 21,478 38,487 9,893 0 0 0
93 LINES - SECONDARY DEMAND D30 4,343,745 6,730 13,983 703 0 0 0
94 LINES - SECONDARY CUSTOMER C30 2,152,821 6,179 11,072 2,846 0 0 0
95 SERVICES CW369 2,903,116 0 0 0 0 174 0
96 METERS CW370 25,546,867 304 53,191 24,692 6,774 16,668 85,756
97 STREET LIGHTS DA373 823,719 0 821,964 0 0 0 0
98 INSTALL ON CUST PREMISES CWINSTAL 3,117,516 7,484 13,411 3,447 0 0 0
99
100 CUSTOMER ACCOUNTING
101 METER READING CW902 3,681,466 0 4,387 0 369 369 369
102 CUSTOMER ACCOUNTS CW903 32,460,816 89,669 160,682 41,303 456 456 456
103 UNCOLLECTIBLES CW904 5,388,730 0 0 0 0 0 0
104 MISC C10 0 0 0 0 0 0 0
105
106 CONSUMER INFORMATION
107 CUSTOMER ASSIST C10 19,150,720 53,167 95,272 24,489 32 32 32
108 SALES EXPENSE C10 0 0 0 0 0 0 0
109 ADVERTISING C10 0 0 0 0 0 0 0
110 MISC C10 0 0 0 0 0 0 0
111
112 MISCELLANEOUS
113 DEMAND D99U 0 0 0 0 0 0 0
114 ENERGY E99U 2,119,909 1,980 3,379 405 33,289 24,885 84,090
115 CUSTOMER C10 0 0 0 0 0 0 0
116 REVENUE R02 0 0 0 0 0 0 0
117 OTHER INTFUND 332,773 0 0 0 0 0 0
118 SUBSTATION CIAC 0 0 0 0 0 0 0 0
119 0
120 TOTALS 1,091,583,652 1,075,528 2,394,029 303,240 11,617,785 8,731,137 31,626,052
Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 4 of 6
121 IDAHO POWER COMPANY
122 3CP/12CP CLASS COST OF SERVICE STUDY
123 TWELVE MONTHS ENDING DECEMBER 31, 2023
124 *** SUMMARY OF OTHER REVENUES ***ALLOCATION TO CLASSES
125 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
126 FUNCTION ALLOCATION TOTAL OTHER RESIDENTIAL GEN SRV GEN SRV GEN SRV AREA LG POWER IRRIGATION
127 FACTOR REVENUES RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING SEC/PRIM/TRAN SECONDARY
128 PRODUCTION (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
129 DEMAND - Base-load Summer D10BS 475,261 196,176 4,802 3,623 13 13,979 82,611 0 47,799 105,161
130 DEMAND - Peak D10P 2,661 1,098 27 20 0 78 463 0 268 589
131 DEMAND - Base-load Non-Summer D10BNS 630,720 276,842 7,697 6,346 32 25,282 151,376 0 92,805 30,016
132 ENERGY - POWER SUPPLY E10 29,557,875 0 0 0 0 0 0 0 0 0
133 ENERGY - Summer E10S 11,088,051 3,384,382 85,501 87,593 321 398,638 2,183,969 3,287 1,498,962 2,835,565
134 ENERGY - Non-Summer E10NS 18,469,824 7,627,967 225,177 191,949 898 767,931 4,468,617 7,138 3,130,630 643,045
135
136 TRANSMISSION
137 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0 0 0 0
138 DEMAND - TRANSMISSION D13 60,109,852 25,610,564 671,916 535,531 2,369 2,099,800 12,519,841 0 7,500,501 7,894,173
139 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0 0 0 0
140 DEMAND - DIRECT DA3509 518 0 0 0 0 518 0 0 0 0
141
142 DISTRIBUTION
143 SUBSTATIONS - GENERAL D20 299,274 113,764 5,438 2,470 36 8,929 52,023 115 35,682 79,955
144 SUBSTATIONS - DIRECT DA3602 13,957 0 0 0 0 0 0 0 4 0
145 LINES - PRIMARY DEMAND D20 2,502,919 951,444 45,477 20,657 303 74,673 435,083 959 298,422 668,692
146 LINES - PRIMARY CUSTOMER C20 1,240,482 1,019,885 27,518 62,958 181 580 78,205 0 236 39,718
147 LINES - SECONDARY DIRECT DA3647 107,956 0 0 0 0 28,852 0 1,337 63,100 0
148 LINE TRANS - PRIMARY DEMAND D50 350,797 133,350 6,374 2,895 42 10,466 60,979 134 41,825 93,721
149 LINE TRANS - PRIMARY CUST C50 173,860 142,942 3,857 8,824 25 81 10,961 0 33 5,567
150 LINE TRANS - SECOND DIRECT DA368 97,220 0 0 0 0 38,477 0 0 53,103 0
151 LINE TRANS - SECOND DEMAND D60 1,014,549 453,024 21,653 9,836 144 0 207,162 457 446 318,394
152 LINE TRANS - SECOND CUSTOMER C60 502,825 413,678 11,162 25,536 73 0 31,721 0 1 16,110
153 LINES - SECONDARY DEMAND D30 156,826 102,055 4,878 2,216 32 0 46,668 103 100 0
154 LINES - SECONDARY CUSTOMER C30 77,725 66,062 1,782 4,078 12 0 5,066 0 0 0
155 SERVICES CW369 203,386 163,125 4,393 10,715 30 605 15,411 0 870 8,224
156 METERS CW370 80,239 47,969 1,278 4,541 10 1,983 14,566 0 1,376 7,926
157 STREET LIGHTS DA373 18,406 0 0 0 0 39 0 0 0 0
158 INSTALL ON CUST PREMISES DA371 13,137 0 0 0 0 10 0 13,119 8 0
159
160 CUSTOMER ACCOUNTING
161 METER READING CW902 0 0 0 0 0 0 0 0 0 0
162 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0 0 0 0
163 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0 0 0 0
164 MISC C10 0 0 0 0 0 0 0 0 0 0
165
166 CONSUMER INFORMATION
167 CUSTOMER ASSIST C10 0 0 0 0 0 0 0 0 0 0
168 SALES EXPENSE C10 0 0 0 0 0 0 0 0 0 0
169 ADVERTISING C10 0 0 0 0 0 0 0 0 0 0
170 MISC C10 0 0 0 0 0 0 0 0 0 0
171
172 MISCELLANEOUS
173 DEMAND D99U 0 0 0 0 0 0 0 0 0 0
174 ENERGY E99U 0 0 0 0 0 0 0 0 0 0
175 CUSTOMER C10 0 0 0 0 0 0 0 0 0 0
176 MISC. REVENUE R02 6,150,427 5,495,771 29,596 193,701 159 1,918 195,532 11,086 40 113,760
177 FACILITIES CHARGE REVENUE DA454 9,859,316 0 0 0 0 3,309,023 0 74,734 5,557,903 0
178 RETAIL SALES REVENUE 0
179
180 TOTALS 113,640,190 46,200,098 1,158,525 1,173,490 4,682 6,781,861 20,560,253 112,468 18,324,115 12,860,615
Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 5 of 6
121 IDAHO POWER COMPANY
122 3CP/12CP CLASS COST OF SERVICE STUDY
123 TWELVE MONTHS ENDING DECEMBER 31, 2023
124 *** SUMMARY OF OTHER REVENUES ***ALLOCATION TO CLASSES
125 (K) (L) (M) (N) (O) (P)
126 FUNCTION ALLOCATION TOTAL OTHER UNMETERED MUNICIPAL TRAFFIC SC SC SC
127 FACTOR REVENUES GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
128 PRODUCTION (40) (41) (42)
129 DEMAND - Base-load D10BS 475,261 257 0 51 3,419 3,286 14,084
130 DEMAND - Peak D10P 2,661 1 0 0 19 18 79
131 DEMAND - Not in Use D10BNS 630,720 506 0 105 10,385 5,347 23,981
132 ENERGY - POWER SUPPLY E10 29,557,875 0 0 0 0 0 0
133 ENERGY - Summer E10S 11,088,051 8,862 14,222 1,773 107,967 102,598 374,411
134 ENERGY - Non-Summer E10NS 18,469,824 18,803 33,034 3,889 345,828 231,575 773,346
135 0
136 TRANSMISSION
137 DEMAND - POWER SUPPLY D11 0 0 0 0 0 0 0
138 DEMAND - TRANSMISSION D13 60,109,852 40,617 0 8,294 720,109 463,506 2,042,632
139 DEMAND - SUBTRANSMISSION D15 0 0 0 0 0 0 0
140 DEMAND - DIRECT DA3509 518 0 0 0 0 0 0
141 0
142 DISTRIBUTION
143 SUBSTATIONS - GENERAL D20 299,274 271 563 28 0 0 0
144 SUBSTATIONS - DIRECT DA3602 13,957 0 0 0 0 1,051 12,903
145 LINES - PRIMARY DEMAND D20 2,502,919 2,265 4,706 237 0 0 0
146 LINES - PRIMARY CUSTOMER C20 1,240,482 3,444 6,171 1,586 0 0 0
147 LINES - SECONDARY DIRECT DA3647 107,956 0 0 0 0 14,667 0
148 LINE TRANS - PRIMARY DEMAND D50 350,797 318 660 33 0 0 0
149 LINE TRANS - PRIMARY CUST C50 173,860 483 865 222 0 0 0
150 LINE TRANS - SECOND DIRECT DA368 97,220 0 0 0 0 5,640 0
151 LINE TRANS - SECOND DEMAND D60 1,014,549 1,079 2,241 113 0 0 0
152 LINE TRANS - SECOND CUSTOMER C60 502,825 1,397 2,503 643 0 0 0
153 LINES - SECONDARY DEMAND D30 156,826 243 505 25 0 0 0
154 LINES - SECONDARY CUSTOMER C30 77,725 223 400 103 0 0 0
155 SERVICES CW369 203,386 0 0 0 0 12 0
156 METERS CW370 80,239 1 167 78 21 52 269
157 STREET LIGHTS DA373 18,406 0 18,367 0 0 0 0
158 INSTALL ON CUST PREMISES DA371 13,137 0 0 0 0 0 0
159
160 CUSTOMER ACCOUNTING
161 METER READING CW902 0 0 0 0 0 0 0
162 CUSTOMER ACCOUNTS CW903 0 0 0 0 0 0 0
163 UNCOLLECTIBLES CW904 0 0 0 0 0 0 0
164 MISC C10 0 0 0 0 0 0 0
165
166 CONSUMER INFORMATION
167 CUSTOMER ASSIST C10 0 0 0 0 0 0 0
168 SALES EXPENSE C10 0 0 0 0 0 0 0
169 ADVERTISING C10 0 0 0 0 0 0 0
170 MISC C10 0 0 0 0 0 0 0
171
172 MISCELLANEOUS
173 DEMAND D99U 0 0 0 0 0 0 0
174 ENERGY E99U 0 0 0 0 0 0 0
175 CUSTOMER C10 0 0 0 0 0 0 0
176 REVENUE R02 6,150,427 15,092 91,849 1,924 0 0 0
177 OTHER DA454 0 0 681 0 0 916,976 0
178 SUBSTATION CIAC 0 0
179
180 TOTALS 113,640,190 93,861 176,934 19,105 1,187,749 1,744,729 3,241,706
Exhibit No. 40
Case No. IPC-E-23-11
P. Goralski IPC
Page 6 of 6
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 41
1 IDAHO POWER COMPANY Pa e 1
2 3CP/12CP CLASS COST OF SERVICE STUDY
3 *** TRANSFER ADJUSTMENT**TWELVE MONTHS ENDING DECEMBER 31, 2023
4
5 A B C D E F G H I J
6 SOURCES RESIDENTIAL GEN SRV GEN SRV GEN SRV RE LG POWER IRRIGATION
7 & NOTES TOTAL RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDAR LIGHTING SEC/PRIM/TRAN SECONDAR
8 1 6 7 8 9-P/T 9-S 15 19-P/S/T 24-S
9
10 NORMALIZED SALES KWH 14,907,835,244 5,425,559,433 122,912,496 138,285,160 370,708 601,699,182 3,321,544,618 5,267,423 2,386,695,635 1,864,522,772
11
12 NORMALIZED REVENUE $1,116,166,332 501,479,142 11,567,368 16,102,622 43,713 36,446,763 230,482,910 1,261,853 125,751,566 140,327,749
13
14 ENERGY EFFICIENCY COLLECTION AT CURRENT 3.10% 34,601,156 15,545,853 358,588 499,181 1,355 1,129,850 7,144,970 39,117 3,898,299 4,350,160
15
16 EE TRANSFER ADJUSTMEN 3,474,555$ 3,474,555 1,561,073 36,008 50,126 136 113,456 717,479 3,928 391,457 436,831
17
18 PCA RATE TRANSER ADJUSTMENT PER KWH 0.011465$ 170,912,271 62,201,834 1,409,142 1,585,383 4,250 6,898,237 38,080,159 60,389 27,362,495 21,375,996
19 PCA EIM TRANSFER ADJUSTMEN 2,456,681$ 2,456,681 894,085 20,255 22,788 61 99,155 547,362 868 393,307 307,257
20
21 TOTAL BASE REVENUE TRANSFER 176,843,508 64,656,991 1,465,405 1,658,298 4,447 7,110,848 39,344,999 65,185 28,147,259 22,120,084
22
23 PROPOSED REQUIRED REVENUE 1,404,314,821 625,504,833 19,752,112 20,117,882 101,442 42,439,422 270,718,015 737,644 162,848,079 194,263,258
24
25 TARGET EE FUNDING 31,126,601$
26 TARGET EE COLLECTION PERCENTAGE 2.22%
27 ROUNDED EE COLLECTION PERCENTAGE 2.25%
28
29 OVER/UNDER AT ROUNDED EE COLLECTION % 470,482$
Exhibit No. 41
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 2
1 IDAHO POWER COMPANY Pa e 1
2 CLASS COST OF SERVICE STUDY
3 *** TRANSFER ADJUSTMENT**TWELVE MONTHS ENDING DECEMBER 31, 2023
4
5 K L M N O P
6 SOURCES UNMETERED MUNICIPAL TRAFFIC SC SC SC
7 & NOTES TOTAL GEN SERVICE ST LIGH CONTROL DOE/INL JR SIMPLO MICRON
8 40 41 42
9
10 NORMALIZED SALES KWH 14,907,835,244 13,925,301 23,760,014 2,847,961 234,100,000 175,000,001 591,344,540
11
12 NORMALIZED REVENUE $1,116,166,332 1,144,288 3,463,322 165,609 10,547,708 7,759,368 29,622,353
13
14 ENERGY EFFICIENCY COLLECTION AT CURRENT % 34,601,156 35,473 107,363 5,134 326,979 240,540 918,293
15
16 EE TRANSFER ADJUSTMEN 3,474,555 3,562 10,781 516 32,834 24,154 92,213
17
18 PCA RATE TRANSER ADJUSTMENT PER KWH 170,912,271 159,648 272,399 32,651 2,683,861 2,006,304 6,779,525
19 PCA EIM TRANSFER ADJUSTMEN 2,456,681 2,295 3,915 469 38,578 28,838 97,448
20
21 TOTAL BASE REVENUE TRANSFER 176,843,508 165,505 287,095 33,636 2,755,273 2,059,297 6,969,186
22
23 PROPOSED REQUIRED REVENUE 1,404,314,821 1,342,227 2,825,017 433,379 14,236,899 9,789,500 39,205,110
24
25 TARGET EE FUNDING
26 TARGET EE COLLECTION PERCENTAGE
27 ROUNDED EE COLLECTION PERCENTAGE
28
29 OVER/UNDER AT ROUNDED EE COLLECTION %
Exhibit No. 41
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 2
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 42
1 IDAHO POWER COMPAN Page 1
2 3CP/12CP CLASS COST OF SERVICE STUD
3 *** REVENUE REQUIREMENT SUMMARY **TWELVE MONTHS ENDING DECEMBER 31, 2023
4
5 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
6 SOURCES RESIDENTIAL GEN SRV GEN SRV GEN SRV RE LG POWER IRRIGATION
7 & NOTES TOTAL RESIDENTIAL On Site Gen GEN SRV On Site Gen PRIM & TRAN SECONDARY LIGHTING SEC/PRIM/TRAN SECONDARY
8 (1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S)
9
10 TOTAL RATE BASE 3,912,569,823 1,782,680,096 56,275,860 53,653,411 288,712 122,456,391 722,282,341 4,126,040 401,501,460 617,442,481
11
12 REVENUES FROM RATES
13 RETAIL 1,116,166,332 501,479,142 11,567,368 16,102,622 43,713 36,446,763 230,482,910 1,261,853 125,751,566 140,327,749
14 RETAIL - TRANSFER ADJUSTMENT 176,843,508 64,656,991 1,465,405 1,658,298 4,447 7,110,848 39,344,999 65,185 28,147,259 22,120,084
15
16 TOTAL SALES REVENUES 1,293,009,840 566,136,133 13,032,773 17,760,920 48,160 43,557,610 269,827,909 1,327,038 153,898,825 162,447,833
17
18 TOTAL OTHER OPERATING REVENUES 113,640,190 46,200,098 1,158,525 1,173,490 4,682 6,781,861 20,560,253 112,468 18,324,115 12,860,615
19
20 TOTAL REVENUES 1,406,650,030 612,336,231 14,191,298 18,934,410 52,842 50,339,471 290,388,162 1,439,506 172,222,939 175,308,448
21
22 OPERATING EXPENSES
23 WITHOUT INC TA 1,091,583,652 480,891,174 13,922,074 15,711,579 67,274 36,409,736 214,305,086 677,692 134,058,322 139,792,943
24
25 OPERATING INCOME
26 BEFORE INCOME TAXES 315,066,378 131,445,058 269,225 3,222,831 (14,432) 13,929,735 76,083,076 761,814 38,164,617 35,515,505
27
28 TOTAL FEDERAL INCOME TA 39,040,245 13,370,532 262,324 322,579 494 1,659,227 9,065,970 7,507 6,781,260 4,554,856
29 TOTAL STATE INCOME TA (2,828,435) (968,684) (19,005) (23,371) (36) (120,210) (656,822) (544) (491,297) (329,996)
30
31 TOTAL OPERATING EXPENSES 1,127,795,462 493,293,021 14,165,393 16,010,788 67,732 37,948,754 222,714,233 684,655 140,348,285 144,017,803
32
33 TOTAL OPERATING INCOME 278,854,568 119,043,210 25,905 2,923,623 (14,890) 12,390,717 67,673,928 754,851 31,874,654 31,290,645
34
35 ADD: IERCO OPERATING INCOME E10 1,759,534 655,548 18,494 16,641 73 69,444 396,018 621 275,592 207,076
36 CONSOLIDATED OPER INCOME 280,614,102 119,698,758 44,400 2,940,263 (14,817) 12,460,161 68,069,946 755,471 32,150,247 31,497,721
37
38 RATES OF RETURN 7.172 6.715 0.079 5.480 -5.132 10.175 9.424 18.310 8.008 5.101
39 RATES OF RETURN - INDE 1.000 0.936 0.011 0.764 -0.716 1.419 1.314 2.553 1.116 0.711
40 VERAGE MILLS/KWH 80.52 92.43 94.11 116.45 117.92 60.57 69.39 239.56 52.69 75.26
41
42 REVENUE REQUIREMENT CALCULATIO
43 RATE OF RETURN REQUIRED 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702
5 Exhibit No. 46 ,,5,,7 ,75 ,7 ,5 ,,7,,7 ,,,,7
46
47 REQUIRED REVENUE 1,404,314,821 625,504,833 19,752,112 20,117,882 101,442 42,439,422 270,718,015 737,644 162,848,079 194,263,258
48 REVENUE DEFICIENCY 111,304,981 59,368,700 6,719,340 2,356,962 53,282 (1,118,189) 890,106 (589,394) 8,949,254 31,815,425
49 PERCENT CHANGE REQUIRED 8.61% 10.49% 51.56% 13.27% 110.64% -2.57% 0.33% -44.41% 5.82% 19.59%
50 RETURN AT CLAIMED ROR 301,346,128 137,302,021 4,334,367 4,132,386 22,237 9,431,591 55,630,186 317,788 30,923,642 47,555,420
51 EARNINGS DEFICIENCY 20,732,026 17,603,263 4,289,967 1,192,122 37,054 (3,028,570) (12,439,761) (437,684) (1,226,604) 16,057,699
52
53 REVENUE REQUIREMENT FOR RATE DESIG
54 TOTAL IDAHO SALES REVENUES 1,293,009,840 566,136,133 13,032,773 17,760,920 48,160 43,557,610 269,827,909 1,327,038 153,898,825 162,447,833
55
56 REQUESTED CHANGE IN REVENUE (%) 8.61% 10.49% 51.56% 13.27% 110.64% -2.57% 0.33% -44.41% 5.82% 19.59%
57
58 RETAIL SALES REVENUE REQUIRED 1,404,314,821 625,504,833 19,752,112 20,117,882 101,442 42,439,422 270,718,015 737,644 162,848,079 194,263,258
59 RATE OF RETURN AT REQUIRED REVENUE 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702 7.702
60 REQUESTED AVERAGE MILLS/KWH 94.20 115.29 160.70 145.48 273.64 70.53 81.50 140.04 68.23 104.19
61
62 CTUAL RATE OF RETURN (SALES REVENUE ONLY) 4.22 4.09 -2.01 3.26 -6.78 4.58 6.52 15.57 3.37 2.98
63 REQUESTED RATE OF RETURN (SALES REVENUE ONLY) 7.07 7.42 9.93 7.65 11.68 3.67 6.65 1.28 5.60 8.14 Exhibit No. 42
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 2
1 IDAHO POWER COMPAN Page 1
2 CLASS COST OF SERVICE STUD
3 *** REVENUE REQUIREMENT SUMMARY **TWELVE MONTHS ENDING DECEMBER 31, 2023
4
5 (K) (L) (M) (N) (O) (P)
6 SOURCES UNMETERED MUNICIPAL TRAFFIC SC SC SC
7 & NOTES TOTAL GEN SERVICE ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON
8 (40) (41) (42)
9
10 TOTAL RATE BASE 3,912,569,823 3,597,837 10,383,484 963,563 28,287,118 24,344,597 84,286,431
11
12 REVENUES FROM RATES
13 RETAIL 1,116,166,332 1,144,288 3,463,322 165,609 10,547,708 7,759,368 29,622,353
14 RETAIL - TRANSFER ADJUSTMENT 176,843,508 165,505 287,095 33,636 2,755,273 2,059,297 6,969,186
15
16 TOTAL SALES REVENUES 1,293,009,840 1,309,792 3,750,417 199,244 13,302,981 9,818,665 36,591,539
17
18 TOTAL OTHER OPERATING REVENUES 113,640,190 93,861 176,934 19,105 1,187,749 1,744,729 3,241,706
19
20 TOTAL REVENUES 1,406,650,030 1,403,653 3,927,351 218,349 14,490,730 11,563,394 39,833,245
21
22 OPERATING EXPENSES 0
23 WITHOUT INC TA 1,091,583,652 1,075,528 2,394,029 303,240 11,617,785 8,731,137 31,626,052
24 0
25 OPERATING INCOME 0
26 BEFORE INCOME TAXES 315,066,378 328,125 1,533,322 (84,891) 2,872,945 2,832,256 8,207,193
27
28 TOTAL FEDERAL INCOME TA 39,040,245 36,701 53,040 6,863 692,053 509,028 1,717,811
29 TOTAL STATE INCOME TA (2,828,435) (2,659) (3,843) (497) (50,139) (36,879) (124,454)
30
31 TOTAL OPERATING EXPENSES 1,127,795,462 1,109,570 2,443,226 309,606 12,259,699 9,203,286 33,219,409
32
33 TOTAL OPERATING INCOME 278,854,568 294,083 1,484,125 (91,256) 2,231,030 2,360,107 6,613,835
34 0
35 ADD: IERCO OPERATING INCOME E10 1,759,534 1,647 2,813 337 27,014 19,893 68,324
36 CONSOLIDATED OPER INCOME 280,614,102 295,730 1,486,938 (90,919) 2,258,044 2,380,000 6,682,159
37 0
38 RATES OF RETURN 7.172 8.220 14.320 -9.436 7.983 9.776 7.928
39 RATES OF RETURN - INDE 1.000 1.146 1.997 -1.316 1.113 1.363 1.105
40 VERAGE MILLS/KWH 80.522 82.17 145.76 58.15 45.06 44.34 50.09
41
42 REVENUE REQUIREMENT CALCULATIO
43 RATE OF RETURN REQUIRED 7.702 7.702 7.702 7.702 7.702 7.702 7.702
5 ,,57,5 5 ,7 ,,7 5 ,5 ,,
46
47 REQUIRED REVENUE 1,404,314,821 1,342,227 2,825,017 433,379 14,236,899 9,789,500 39,205,110
48 REVENUE DEFICIENCY 111,304,981 32,435 (925,400) 234,134 933,918 (29,165) 2,613,571
49 PERCENT CHANGE REQUIRED 8.61% 2.48% -24.67% 117.51% 7.02% -0.30% 7.14%
50 RETURN AT CLAIMED ROR 301,346,128 277,105 799,736 74,214 2,178,674 1,875,021 6,491,741
51 EARNINGS DEFICIENCY 20,732,026 (18,625) (687,202) 165,133 (79,370) (504,979) (190,418)
52 0
53 REVENUE REQUIREMENT FOR RATE DESIG
54 TOTAL IDAHO SALES REVENUES 1,293,009,840 1,309,792 3,750,417 199,244 13,302,981 9,818,665 36,591,539
55
56 REQUESTED CHANGE IN REVENUE (%) 8.61% 2.48% -24.67% 117.51% 7.02% -0.30% 7.14%
57
58 RETAIL SALES REVENUE REQUIRED 1,404,314,821 1,342,227 2,825,017 433,379 14,236,899 9,789,500 39,205,110
59 RATE OF RETURN AT REQUIRED REVENUE 7.702 7.702 7.702 7.702 7.702 7.702 7.702
60 REQUESTED AVERAGE MILLS/KWH 94.20 96.39 118.90 152.17 60.82 55.94 66.30
61
62 CTUAL RATE OF RETURN (SALES REVENUE ONLY) 4.22 5.57 12.59 -11.45 3.69 2.53 4.00
63 REQUESTED RATE OF RETURN (SALES REVENUE ONLY) 7.07 6.47 3.68 12.85 6.99 2.41 7.10 Exhibit No. 42
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 2
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 43
1 IDAHO
2 3CP/12CP
3 * RE IDENTIAL ERVI E - HEDULE 1 TWELVE ,
4 UNIT
5 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)
6 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER ERVI E.
8 PR DU TI N
9 DEMAND - Base-load ummer 14,613,504 41,071,053 2,149,106 14,790,945 73,173,355 1,762,822,293 0.04151 0.041509
10 DEMAND - Peak 3,497,970 10,543,147 514,422 14,732,749 1,762,822,293 0.00836 0.00836
11 DEMAND - Base-load Non-umme 20,622,446 57,959,101 3,032,800 20,872,849 103,261,582 3,662,737,141 0.02819 0.02819
12 ENER Y - P WER UPPL 0 0 0 0 5,425,559,433 0.00000
13 ENER Y - ummer 412,013 56,470,362 60,592 53,378,121 1,762,822,293 0.03028 0.03028
14 ENER Y - Non-ummer 928,625 127,277,035 136,566 120,307,516 3,662,737,141 0.03285 0.03285
15 ENER Y - ANNUAL 0 0.0538
16 TRAN MI I N 0
17 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
18 DEMAND - TRAN MI I N 26,793,962 40,112,565 3,940,402 46,602,187 5,425,559,433 0.00859 0.00859 0.00859
19 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
20 DEMAND - DIRE T 0 0 0 0 0 0.00000
21
22 DI TRIBUTI N 0
23 UB TATI N - ENERAL 9,217,585 12,197,110 1,355,566 23,126,364 5,425,559,433 0.00426 0.00426 0.00426
24 UB TATI N - DIRE T 0 0 0 0 0 0.00000
25 LINE - PRIMARY DEMAND 8,792,358 25,120,808 1,293,031 34,702,943 5,425,559,433 0.00640 0.00640 0.00640
26 LINE - PRIMARY U T MER 9,424,825 26,927,840 1,386,043 37,199,254 5,909,767 6.29454 6.29454
27 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
28 LINE TRAN - PRIMARY DEMAN 2,276,024 2,286,204 334,719 4,879,618 5,425,559,433 0.00090 0.00090 0.00090
29 LINE TRAN - PRIMARY U T 2,439,747 2,450,659 358,797 5,230,627 5,909,767 0.88508 0.88508
30 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
31 LINE TRAN - E ND DEMAND 7,731,707 7,766,531 1,137,048 16,576,386 5,425,559,433 0.00306 0.00306 0.00306
32 LINE TRAN - E ND U T M 7,060,186 7,091,985 1,038,292 15,136,678 5,909,767 2.56130 2.56130
33 LINE - E NDARY DEMAND 945,460 2,924,659 139,042 3,955,301 5,425,559,433 0.00073 0.00073 0.00073
34 LINE - E NDARY U T ME 612,011 1,893,177 90,004 2,560,328 5,909,767 0.43324 0.43324
35 ERVI E 1,357,186 2,469,043 199,592 3,931,879 5,909,767 0.66532 0.66532
36 METER 3,261,348 15,610,429 479,624 19,469,679 5,909,767 3.29449 3.29449
37 TREET LI HT 0 0 0 0 0 0.00000
38 IN TALL N U T PREMI E 0 2,216,273 0 2,216,273 5,909,767 0.37502 0.37502
39
40 U T MER A UNTIN 0
41 METER READIN 0 2,818,451 0 2,818,451 5,909,767 0.47691 0.47691
42 U T MER A UNT 0 26,554,621 0 26,554,621 5,909,767 4.49335 4.49335
43 UN LLE TIBLE 0 4,833,086 0 4,833,086 5,909,767 0.81781 0.81781
44 MI 0 0 0 0 5,909,767 0.00000
45
46 N UMER INF RMATI N 0
47 U T MER A I T 0 15,744,877 0 15,744,877 5,909,767 2.66421 2.66421
48 ALE EXPEN E 0 0 0 0 5,909,767 0.00000
49 ADVERTI IN 0 0 0 0 5,909,767 0.00000
50 MI 0 0 0 0 5,909,767 0.00000
51
52 MI ELLANE U 0
53 DEMAND 0 0 0 0 0 0.00000
54 ENER 0 771,520 0 771,520 5,425,559,433 0.00014 0.000142 0.000142
55 U T MER 0 0 0 0 5,909,767 0.00000
56 REVENUE 0 0 0 5,495,771 5,909,767 0.92995 0.9299
57 THER 0 212,346 0 212,346 5,909,767 0.03593 0.0359
58 UB TATI N IA 288,200 29,860 42,384 375,135 5,909,767 0.06348 0.0635
59
60 T TAL 119,698,758 493,293,021 17,603,263 35,663,794 625,504,833 0.104220 0.085113 22.00378
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 8
61 IDAHO
62 3CP/12CP
63 * RE IDENTIAL ERVI E N ITE ENERATI N - HEDULE 6 TWELVE ,
64 UNIT
65 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)
66 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER ERVI E.
68 PR DU TI N
69 DEMAND - Base-load ummer 4,203 991,380 406,141 362,079 1,899,777 35,810,327 0.05305 0.053051
70 DEMAND - Peak 1,006 254,735 97,216 386,628 35,810,327 0.01080 0.01080
71 DEMAND - Base-load Non-umme 6,737 1,588,890 650,925 580,305 3,044,784 87,102,169 0.03496 0.03496
72 ENER Y - P WER UPPL 0 0 0 0 122,912,496 0.00000
73 ENER Y - ummer 122 1,426,231 11,817 1,351,676 35,810,327 0.03775 0.03775
74 ENER Y - Non-ummer 322 3,756,129 31,122 3,559,780 87,102,169 0.04087 0.04087
75 ENER Y - ANNUAL 0 0.0679
76 TRAN MI I N 0
77 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
78 DEMAND - TRAN MI I N 8,260 1,024,821 798,083 1,435,880 122,912,496 0.01168 0.01168 0.01168
79 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
80 DEMAND - DIRE T 0 0 0 0 0 0.00000
81
82 DI TRIBUTI N
83 UB TATI N - ENERAL 5,177 565,714 500,194 1,239,024 122,912,496 0.01008 0.01008 0.01008
84 UB TATI N - DIRE T 0 0 0 0 0 0.00000
85 LINE - PRIMARY DEMAND 4,938 1,184,232 477,119 1,786,191 122,912,496 0.01453 0.01453 0.01453
86 LINE - PRIMARY U T MER 2,988 716,573 288,702 1,080,816 159,453 6.77829 6.77829
87 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
88 LINE TRAN - PRIMARY DEMAN 1,278 105,009 123,509 266,233 122,912,496 0.00217 0.00217 0.00217
89 LINE TRAN - PRIMARY U T 773 63,540 74,735 161,096 159,453 1.01031 1.01031
90 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
91 LINE TRAN - E ND DEMAND 4,342 356,729 419,562 904,408 122,912,496 0.00736 0.00736 0.00736
92 LINE TRAN - E ND U T M 2,238 183,880 216,268 466,188 159,453 2.92368 2.92368
93 LINE - E NDARY DEMAND 531 138,019 51,306 202,761 122,912,496 0.00165 0.00165 0.00165
94 LINE - E NDARY U T ME 194 50,433 18,747 74,090 159,453 0.46465 0.46465
95 ERVI E 430 65,066 41,500 116,986 159,453 0.73367 0.73367
96 METER 1,021 412,547 98,661 545,149 159,453 3.41888 3.41888
97 TREET LI HT 0 0 0 0 0 0.00000
98 IN TALL N U T PREMI E 0 59,798 0 59,798 159,453 0.37502 0.37502
99
100 U T MER A UNTIN
101 METER READIN 0 55,951 0 55,951 159,453 0.35089 0.35089
102 U T MER A UNT 0 716,476 0 716,476 159,453 4.49335 4.49335
103 UN LLE TIBLE 0 2,063 0 2,063 159,453 0.01294 0.01294
104 MI 0 0 0 0 159,453 0.00000
105
106 N UMER INF RMATI N
107 U T MER A I T 0 424,816 0 424,816 159,453 2.66421 2.66421
108 ALE EXPEN E 0 0 0 0 159,453 0.00000
109 ADVERTI IN 0 0 0 0 159,453 0.00000
110 MI 0 0 0 0 159,453 0.00000
111
112 MI ELLANE U 0
113 DEMAND 0 0 0 0 0 0.00000
114 ENER 0 17,478 0 17,478 122,912,496 0.00014 0.000142 0.000142
115 U T MER 0 0 0 0 159,453 0.00000
116 REVENUE 0 0 0 29,596 159,453 0.18561 0.1856
117 THER 0 5,770 0 5,770 159,453 0.03618 0.0362
118 UB TATI N IA 162 887 15,639 22,109 159,453 0.13866 0.1387
119
120 T TAL 44,400 14,165,393 4,289,967 942,384 19,752,112 0.149204 0.123436 22.93780
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 8
121 IDAHO
122 3CP/12CP
123 * MALL ENERAL ERVI E - HEDULE 7 TWELVE ,
124 UNIT
125 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)
126 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER ERVI E.
128 PR DU TI N
129 DEMAND - Base-load ummer 220,275 752,986 89,310 273,171 1,363,076 45,603,878 0.02989 0.029889
130 DEMAND - Peak 52,726 193,391 21,378 274,885 45,603,878 0.00603 0.006028
131 DEMAND - Base-load Non-umme 385,809 1,318,844 156,425 478,455 2,387,408 92,681,282 0.02576 0.025759
132 ENER Y - P WER UPPL 0 0 0 0 138,285,160 0.00000
133 ENER Y - ummer 8,703 1,461,327 3,529 1,381,974 45,603,878 0.03030 0.030304
134 ENER Y - Non-ummer 19,072 3,202,300 7,733 3,028,409 92,681,282 0.03268 0.032676
135 ENER Y - ANNUAL 0 0.05115
136 TRAN MI I N 0
137 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
138 DEMAND - TRAN MI I N 457,273 827,259 185,400 998,664 138,285,160 0.00722 0.007222 0.007222
139 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
140 DEMAND - DIRE T 0 0 0 0 0 0.00000
141
142 DI TRIBUTI N 0
143 UB TATI N - ENERAL 163,337 260,707 66,224 510,752 138,285,160 0.00369 0.00369 0.00369
144 UB TATI N - DIRE T 0 0 0 0 0 0.00000
145 LINE - PRIMARY DEMAND 155,802 541,492 63,169 761,701 138,285,160 0.00551 0.00551 0.00551
146 LINE - PRIMARY U T MER 474,835 1,650,298 192,521 2,321,428 364,810 6.36338 6.363385
147 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
148 LINE TRAN - PRIMARY DEMAN 40,331 48,622 16,352 108,078 138,285,160 0.00078 0.00078 0.00078
149 LINE TRAN - PRIMARY U T 122,918 148,184 49,837 329,388 364,810 0.90290 0.902904
150 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
151 LINE TRAN - E ND DEMAND 137,007 165,174 55,549 367,149 138,285,160 0.00266 0.00266 0.00266
152 LINE TRAN - E ND U T M 355,701 428,830 144,218 953,202 364,810 2.61287 2.612872
153 LINE - E NDARY DEMAND 16,754 63,077 6,793 86,763 138,285,160 0.00063 0.00063 0.00063
154 LINE - E NDARY U T ME 30,834 116,089 12,502 159,680 364,810 0.43771 0.437707
155 ERVI E 72,762 160,355 29,501 262,128 364,810 0.71853 0.71853
156 METER 252,005 1,471,582 102,175 1,856,636 364,810 5.08932 5.08932
157 TREET LI HT 0 0 0 0 0 0.00000
158 IN TALL N U T PREMI E 0 136,811 0 136,811 364,810 0.37502 0.37502
159 0
160 U T MER A UNTIN 0
161 METER READIN 0 220,902 0 220,902 364,810 0.60553 0.60553
162 U T MER A UNT 0 1,639,218 0 1,639,218 364,810 4.49335 4.49335
163 UN LLE TIBLE 0 205,622 0 205,622 364,810 0.56364 0.56364
164 MI 0 0 0 0 364,810 0.00000
165
166 N UMER INF RMATI N 0
167 U T MER A I T 0 971,932 0 971,932 364,810 2.66421 2.66421
168 ALE EXPEN E 0 0 0 0 364,810 0.00000
169 ADVERTI IN 0 0 0 0 364,810 0.00000
170 MI 0 0 0 0 364,810 0.00000
171
172 MI ELLANE U 0
173 DEMAND 0 0 0 0 0 0.00000
174 ENER 0 19,664 0 19,664 138,285,160 0.00014 0.000142 0.000142
175 U T MER 0 0 0 0 364,810 0.00000
176 REVENUE 0 0 0 193,701 364,810 0.53096 0.5310
177 THER 0 8,754 0 8,754 364,810 0.02400 0.02400
178 UB TATI N IA 25,879 2,634 10,493 42,642 364,810 0.11689 0.11689
179
180 T TAL 2,940,263 16,010,788 1,192,122 751,627 20,117,882 0.086851 0.079064 24.202608
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 8
181 IDAHO
182 3CP/12CP
183 * MALL ENERAL ERVI E N ITE ENERATI N - HEDULE 8 TWELVE ,
184 UNIT
185 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)
186 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER ERVI E-.
188 PR DU TI N
189 DEMAND - Base-load ummer 722 2,581 1,807 957 5,235 110,080 0.04756 0.047557
190 DEMAND - Peak 173 664 432 1,073 110,080 0.00975 0.009749
191 DEMAND - Base-load Non-umme 1,834 6,551 4,586 2,428 13,288 260,628 0.05099 0.050986
192 ENER Y - P WER UPPL 0 0 0 0 370,708 0.00000
193 ENER Y - ummer 30 5,348 75 5,079 110,080 0.04614 0.046139
194 ENER Y - Non-ummer 84 14,969 209 14,216 260,628 0.05454 0.054544
195 ENER Y - ANNUAL 0 0.09079
196 TRAN MI I N 0
197 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
198 DEMAND - TRAN MI I N 1,894 3,512 4,737 5,628 370,708 0.01518 0.015181 0.015181
199 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
200 DEMAND - DIRE T 0 0 0 0 0 0.00000
201 0
202 DI TRIBUTI N 0
203 UB TATI N - ENERAL 2,243 3,648 5,608 8,921 370,708 0.02406 0.02406 0.02406
204 UB TATI N - DIRE T 0 0 0 0 0 0.00000
205 LINE - PRIMARY DEMAND 2,139 7,772 5,349 12,534 370,708 0.03381 0.03381 0.03381
206 LINE - PRIMARY U T MER 1,280 4,650 3,201 7,499 1,050 7.14228 7.142275
207 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
208 LINE TRAN - PRIMARY DEMAN 554 670 1,385 1,938 370,708 0.00523 0.00523 0.00523
209 LINE TRAN - PRIMARY U T 331 401 829 1,160 1,050 1.10453 1.104530
210 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
211 LINE TRAN - E ND DEMAND 1,881 2,275 4,704 6,585 370,708 0.01776 0.01776 0.01776
212 LINE TRAN - E ND U T M 959 1,160 2,398 3,356 1,050 3.19634 3.196343
213 LINE - E NDARY DEMAND 230 907 575 1,419 370,708 0.00383 0.00383 0.00383
214 LINE - E NDARY U T ME 83 328 208 513 1,050 0.48829 0.488285
215 ERVI E 193 439 483 866 1,050 0.82487 0.82487
216 METER 543 3,344 1,358 4,620 1,050 4.39954 4.39954
217 TREET LI HT 0 0 0 0 0 0.00000
218 IN TALL N U T PREMI E 0 394 0 394 1,050 0.37502 0.37502
219
220 U T MER A UNTIN 0
221 METER READIN 0 536 0 536 1,050 0.51071 0.51071
222 U T MER A UNT 0 4,718 0 4,718 1,050 4.49335 4.49335
223 UN LLE TIBLE 0 0 0 0 1,050 0.00000 0.00000
224 MI 0 0 0 0 1,050 0.00000
225
226 N UMER INF RMATI N 0
227 U T MER A I T 0 2,797 0 2,797 1,050 2.66421 2.66421
228 ALE EXPEN E 0 0 0 0 1,050 0.00000
229 ADVERTI IN 0 0 0 0 1,050 0.00000
230 MI 0 0 0 0 1,050 0.00000
231
232 MI ELLANE U 0
233 DEMAND 0 0 0 0 0 0.00000
234 ENER 0 53 0 53 370,708 0.00014 0.000142 0.000142
235 U T MER 0 0 0 0 1,050 0.00000
236 REVENUE 0 0 0 159 1,050 0.15148 0.1515
237 THER 0 26 0 26 1,050 0.02516 0.02516
238 UB TATI N IA 355 11 889 852 1,050 0.81161 0.81161
239
240 T TAL 14,817 67,732 37,054 3,385 101,442.212 0.203461 0.205546 24.261194
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 4 of 8
301 IDAHO
302 3CP/12CP
303 * LAR E ENERAL ERVI E - HEDULE 9 E NDARY TWELVE ,
304 UNIT
305 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)(K)(L)(M)
306 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER UMMER N N-UMMER ERVI E BA I.
308 PR DU TI N
309 DEMAND - Base-load ummer 8,637,266 17,724,632 1,578,458 6,228,532 30,382,237 3,897,816 7.79468 7.79468
310 DEMAND - Peak 2,067,464 4,542,556 377,828 6,100,767 3,897,816 1.56518 1.56518
311 DEMAND - Base-load Non-umme 15,826,986 32,478,738 2,892,377 11,413,204 55,672,620 7,244,505 7.68481 7.68481
312 ENER Y - P WER UPPL 0 0 0 0 3,321,544,618 0.00000
313 ENER Y - ummer 373,173 36,459,341 68,197 34,426,701 1,143,297,617 0.03011 0.030112
314 ENER Y - Non-ummer 763,549 74,599,413 139,538 70,440,430 2,178,247,001 0.03234 0.032338
315 ENER Y - ANNUAL 0 0.03157
316 TRAN MI I N 0
317 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
318 DEMAND - TRAN MI I N 18,384,372 20,523,253 3,359,738 21,863,494 11,142,321 1.96220 1.96220 1.96220
319 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
320 DEMAND - DIRE T 0 0 0 0 0 0.00000
321
322 DI TRIBUTI N 0
323 UB TATI N - ENERAL 5,916,140 5,871,725 1,081,173 10,279,913 15,010,667 0.68484 0.68484
324 UB TATI N - DIRE T 0 0 0 0 0 0.00000
325 LINE - PRIMARY DEMAND 5,643,216 11,767,998 1,031,296 15,587,367 15,010,667 1.03842 1.03842
326 LINE - PRIMARY U T MER 1,014,352 2,115,264 185,372 2,801,784 453,162 6.18274 6.18274
327 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
328 LINE TRAN - PRIMARY DEMAN 1,460,825 1,118,082 266,965 2,158,427 15,010,667 0.14379 0.14379
329 LINE TRAN - PRIMARY U T 262,579 200,972 47,986 387,971 453,162 0.85614 0.85614
330 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
331 LINE TRAN - E ND DEMAND 4,962,457 3,798,262 906,887 7,332,323 15,010,667 0.48847 0.48847
332 LINE TRAN - E ND U T M 759,856 581,594 138,863 1,122,733 453,162 2.47755 2.47755
333 LINE - E NDARY DEMAND 606,827 1,367,580 110,897 1,778,401 15,010,667 0.11848 0.11848
334 LINE - E NDARY U T ME 65,868 148,444 12,037 193,037 453,162 0.42598 0.42598
335 ERVI E 179,958 242,201 32,887 362,462 453,162 0.79985 0.79985
336 METER 1,389,947 4,809,166 254,012 5,842,489 453,162 12.89272 12.89272
337 TREET LI HT 0 0 0 0 0 0.00000 0.00000
338 IN TALL N U T PREMI E 0 169,944 0 169,944 453,162 0.37502 0.37502
339
340 U T MER A UNTIN 0
341 METER READIN 0 238,482 0 238,482 453,162 0.52626 0.52626
342 U T MER A UNT 0 2,036,213 0 2,036,213 453,162 4.49335 4.49335
343 UN LLE TIBLE 0 254,688 0 254,688 453,162 0.56202 0.56202
344 MI 0 0 0 0 453,162 0.00000
345
346 N UMER INF RMATI N 0
347 U T MER A I T 0 1,207,320 0 1,207,320 453,162 2.66421 2.66421
348 ALE EXPEN E 0 0 0 0 453,162 0.00000
349 ADVERTI IN 0 0 0 0 453,162 0.00000
350 MI 0 0 0 0 453,162 0.00000
351
352 MI ELLANE U 0
353 DEMAND 0 0 0 0 0 0.00000
354 ENER 0 472,327 0 472,327 3,321,544,618 0.00014 0.000142 0.000142
355 U T MER 0 0 0 0 453,162 0.00000
356 REVENUE 0 0 0 195,532 453,162 0.43148 0.43148
357 THER 0 16,293 0 16,293 15,010,667 0.00109 0.00109
358 UB TATI N IA 244,889 30,253 44,753 214,876 15,010,667 0.01431 0.01431
359
360 T TAL 68,069,946 222,714,233 12,439,761 17,641,736 270,718,015 11.32206 9.64701 0.030254 0.032480 31.8254 2.45969
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 5 of 8
361 IDAHO
362 3CP/12CP
363 * LAR E ENERAL ERVI E - HEDULE 9 PRIM. TRAN. TWELVE ,
364 UNIT
365 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)(K)(L)(M)
366 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER UMMER N N-UMMER ERVI E BA I.
368 PR DU TI N
369 DEMAND - Base-load ummer 1,578,047 3,013,701 383,560 1,053,987 5,115,246 566,997 9.02164 9.02164
370 DEMAND - Peak 377,730 772,123 91,811 1,026,140 566,997 1.80978 1.80978
371 DEMAND - Base-load Non-umme 2,853,928 5,450,336 693,676 1,906,156 9,251,020 998,364 9.26618 9.26618
372 ENER Y - P WER UPPL 0 0 0 0 601,699,182 0.00000
373 ENER Y - ummer 73,542 6,655,558 17,875 6,282,661 216,006,603 0.02909 0.029086
374 ENER Y - Non-ummer 141,671 12,821,177 34,434 12,102,833 385,692,579 0.03138 0.031379
375 ENER Y - ANNUAL 0 0.03056
376 TRAN MI I N 0
377 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
378 DEMAND - TRAN MI I N 3,329,060 3,472,391 809,162 3,612,018 1,565,362 2.30747 2.30747 2.30747
379 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
380 DEMAND - DIRE T 5,924 6,750 1,440 10,217 1,565,362 0.00653 0.00653 0.00653
381
382 DI TRIBUTI N 0
383 UB TATI N - ENERAL 1,096,284 1,017,729 266,463 1,746,260 1,952,328 0.89445 0.89445
384 UB TATI N - DIRE T 0 0 0 0 0 0.00000
385 LINE - PRIMARY DEMAND 1,045,710 2,029,241 254,171 2,658,007 1,952,328 1.36146 1.36146
386 LINE - PRIMARY U T MER 8,120 15,758 1,974 20,640 3,410 6.05301 6.05301
387 LINE - E NDARY DIRE T 622,116 799,015 151,212 1,188,654 1,952,328 0.60884 0.60884
388 LINE TRAN - PRIMARY DEMAN 270,697 194,357 65,796 365,986 1,952,328 0.18746 0.18746
389 LINE TRAN - PRIMARY U T 2,102 1,509 511 2,842 3,410 0.83345 0.83345
390 LINE TRAN - E ND DIRE T 996,288 715,003 242,158 1,346,719 1,952,328 0.68980 0.68980
391 LINE TRAN - E ND DEMAND 0 0 0 0 1,952,328 0.00000
392 LINE TRAN - E ND U T M 0 0 0 0 3,410 0.00000
393 LINE - E NDARY DEMAND 0 0 0 0 1,952,328 0.00000
394 LINE - E NDARY U T ME 0 0 0 0 3,410 0.00000
395 ERVI E 7,631 9,582 1,855 14,110 3,410 4.13810 4.13810
396 METER 204,332 656,668 49,665 792,137 3,410 232.30506 232.30506
397 TREET LI HT 1,342 1,899 326 2,764 3,410 0.81050 0.81050
398 IN TALL N U T PREMI E 276 1,313 67 1,488 3,410 0.43633 0.43633
399
400 U T MER A UNTIN 0
401 METER READIN 0 104,762 0 104,762 3,410 30.72304 30.72304
402 U T MER A UNT 0 129,538 0 129,538 3,410 37.98894 37.98894
403 UN LLE TIBLE 0 1,916 0 1,916 3,410 0.56202
404 MI 0 0 0 0 3,410 0.00000
405
406 N UMER INF RMATI N 0
407 U T MER A I T 0 9,085 0 9,085 3,410 2.66421 2.66421
408 ALE EXPEN E 0 0 0 0 3,410 0.00000
409 ADVERTI IN 0 0 0 0 3,410 0.00000
410 MI 0 0 0 0 3,410 0.00000
411
412 MI ELLANE U 0
413 DEMAND 0 0 0 0 0 0.00000
414 ENER 0 85,562 0 85,562 601,699,182 0.00014 0.000142 0.000142
415 U T MER 0 0 0 0 3,410 0.00000
416 REVENUE 0 0 0 1,918 3,410 0.56240 0.56240
417 THER 0 2,878 0 3,306,145 1,952,328 1.69344 1.69344
418 UB TATI N IA 154,638 19,100 37,586 123,124 1,952,328 0.06307 0.06307
419
420 T TAL 12,460,161 37,948,754 3,028,570 2,960,144 42,439,422 13.14541 11.58017 0.029228 0.031522 315.39024 1.98551
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 6 of 8
541 IDAHO
542 3CP/12CP
543 * LAR E P WER - HEDULE 19 P T TWELVE ,
544 UNIT
545 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)(K)(L)(M)
546 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T UMMER N N-UMMER UMMER N N-UMMER ERVI E BA I.
548 PR DU TI N
549 DEMAND - Base-load ummer 4,246,307 10,469,029 162,006 3,603,894 18,053,270 1,625,074 11.10920 11.10920
550 DEMAND - Peak 1,016,420 2,679,444 38,779 3,643,376 1,625,074 2.24198 2.24198
551 DEMAND - Base-load Non-umme 8,244,405 20,326,112 314,543 6,997,130 35,051,273 3,081,027 11.37649 11.37649
552 ENER Y - P WER UPPL 0 0 0 0 2,386,695,635 0.00000
553 ENER Y - ummer 217,622 25,034,721 8,303 23,652,969 815,019,158 0.02902 0.029021
554 ENER Y - Non-ummer 454,511 52,285,801 17,341 49,399,969 1,571,676,477 0.03143 0.031431
555 ENER Y - ANNUAL 0 0.03061
556 TRAN MI I N 0
557 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
558 DEMAND - TRAN MI I N 9,358,129 12,765,489 357,034 14,142,328 4,706,101 3.00511 3.00511 3.00511
559 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
560 DEMAND - DIRE T 0 0 0 0 0 0.00000
561
562 DI TRIBUTI N 0
563 UB TATI N - ENERAL 3,447,830 4,200,644 131,542 7,435,654 5,315,392 1.39889 1.39889
564 UB TATI N - DIRE T 414 337 16 726 5,315,392 0.00014 0.00014
565 LINE - PRIMARY DEMAND 3,288,774 8,236,885 125,474 11,058,271 5,315,392 2.08042 2.08042
566 LINE - PRIMARY U T MER 2,602 6,516 99 8,748 1,392 6.28469 6.28469
567 LINE - E NDARY DIRE T 1,070,751 1,788,929 40,852 2,741,568 5,315,392 0.51578 0.51578
568 LINE TRAN - PRIMARY DEMAN 851,345 809,667 32,481 1,575,448 5,315,392 0.29639 0.29639
569 LINE TRAN - PRIMARY U T 674 641 26 1,246 1,392 0.89537 0.89537
570 LINE TRAN - E ND DIRE T 1,082,066 1,028,650 41,283 2,002,021 5,315,392 0.37665 0.37665
571 LINE TRAN - E ND DEMAND 9,073 8,629 346 16,790 5,315,392 0.00316 0.00316
572 LINE TRAN - E ND U T M 17 16 1 32 1,392 0.02273 0.02273
573 LINE - E NDARY DEMAND 1,109 2,998 42 3,951 5,315,392 0.00074 0.00074
574 LINE - E NDARY U T ME 1 4 0 5 1,392 0.00379 0.00379
575 ERVI E 8,634 14,110 329 21,430 1,392 15.39492 15.39492
576 METER 111,604 460,074 4,258 564,568 1,392 405.58024 405.58024
577 TREET LI HT 13 24 0 36 1,392 0.02557 0.02557
578 IN TALL N U T PREMI E 156 552 6 692 1,392 0.49747 0.49747
579
580 U T MER A UNTIN 0
581 METER READIN 0 42,766 0 42,766 1,392 30.72304 30.72304
582 U T MER A UNT 0 52,881 0 52,881 1,392 37.98894 37.98894
583 UN LLE TIBLE 0 25,816 0 25,816 1,392 18.54586 18.54586
584 MI 0 0 0 0 1,392 0.00000
585
586 N UMER INF RMATI N 0
587 U T MER A I T 0 3,709 0 3,709 1,392 2.66421 2.66421
588 ALE EXPEN E 0 0 0 0 1,392 0.00000
589 ADVERTI IN 0 0 0 0 1,392 0.00000
590 MI 0 0 0 0 1,392 0.00000
591
592 MI ELLANE U 0
593 DEMAND 0 0 0 0 0 0.00000
594 ENER 0 339,390 0 339,390 2,386,695,635 0.00014 0.00014 0.00014
595 U T MER 0 0 0 0 1,392 0.00000
596 REVENUE 0 0 0 40 1,392 0.02846 0.02846
597 THER 0 11,394 0 5,546,509 5,315,392 1.04348 1.04348
598 UB TATI N IA 1,262,211 246,943 48,156 1,444,306 5,315,392 0.27172 0.27172
599
600 T TAL 32,150,247 140,348,285 1,226,604 10,601,024 162,848,079 16.35628 14.38160 0.02916 0.03157 518.59836 3.35697
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 7 of 8
661 IDAHO
662 3CP/12CP
663 * IRRI ATI N - HEDULE 24 E NDARY TWELVE ,
664 Production-related revenue and billing units are or June - eptember UNIT
665 (A)(B)(C)(D)(E)(F)(G)(H)(I)(J)(K)
666 FUN TI N RETURN PERATIN REVENUE REVENUE REVENUE BILLIN UNIT T IN-EA N IN-EA N UT-EA N ERVI E.
668 PR DU TI N
669 DEMAND - Base-load ummer 5,951,520 22,002,893 3,034,115 7,928,720 39,863,773 4,065,427 9.80556 9.80556
670 DEMAND - Peak 1,424,589 5,648,485 726,263 8,050,485 4,065,427 1.98023 1.98023
671 DEMAND - Base-load Non-umme 1,698,737 6,280,264 866,025 2,263,087 11,378,278 4,065,427 2.79879 2.79879
672 ENER Y - P WER UPPL 0 0 0 0 1,864,522,772 0.00000
673 ENER Y - ummer 262,263 47,312,458 133,703 44,750,407 1,508,526,794 0.02966 0.029665
674 ENER Y - Non-ummer 59,476 10,729,437 30,321 10,148,419 355,995,978 0.02851 0.028507
675 ENER Y - ANNUAL 0 1,864,522,772 0.00000
676 TRAN MI I N 0
677 DEMAND - P WER UPPL 0 0 0 0 0 0.00000
678 DEMAND - TRAN MI I N 6,274,670 12,350,192 3,198,859 15,038,335 4,065,427 3.69908 3.69908
679 DEMAND - UBTRAN MI I N 0 0 0 0 0 0.00000
680 DEMAND - DIRE T 0 0 0 0 0 0.00000
681
682 DI TRIBUTI N 0
683 UB TATI N - ENERAL 4,921,825 8,561,312 2,509,171 16,782,081 4,065,427 4.12800 4.12800
684 UB TATI N - DIRE T 0 0 0 0 0 0.00000
685 LINE - PRIMARY DEMAND 4,694,770 17,644,822 2,393,418 24,893,925 4,065,427 6.12332 6.12332
686 LINE - PRIMARY U T MER 278,852 1,048,038 142,160 1,478,609 230,147 6.42463 6.42463
687 LINE - E NDARY DIRE T 0 0 0 0 0 0.00000
688 LINE TRAN - PRIMARY DEMAN 1,215,307 1,604,060 619,570 3,559,971 4,065,427 0.87567 0.87567
689 LINE TRAN - PRIMARY U T 72,185 95,275 36,800 211,449 230,147 0.91876 0.91876
690 LINE TRAN - E ND DIRE T 0 0 0 0 0 0.00000
691 LINE TRAN - E ND DEMAND 4,128,425 5,449,201 2,104,692 12,093,453 4,065,427 2.97471 2.97471
692 LINE TRAN - E ND U T M 208,890 275,718 106,493 611,904 230,147 2.65875 2.65875
693 LINE - E NDARY DEMAND 0 0 0 0 4,065,427 0.00000
694 LINE - E NDARY U T ME 0 0 0 0 230,147 0.00000
695 ERVI E 51,984 124,361 26,502 203,809 230,147 0.88556 0.88556
696 METER 409,408 2,578,416 208,718 3,260,962 230,147 14.16905 14.16905
697 TREET LI HT 0 0 0 0 4,065,427 0.00000
698 IN TALL N U T PREMI E 0 86,309 0 86,309 230,147 0.37502 0.37502
699 0
700 U T MER A UNTIN 0
701 METER READIN 0 194,122 0 194,122 230,147 0.84347 0.84347
702 U T MER A UNT 0 1,034,129 0 1,034,129 230,147 4.49335 4.49335
703 UN LLE TIBLE 0 65,542 0 65,542 230,147 0.28478 0.28478
704 MI 0 0 0 0 230,147 0.00000
705
706 N UMER INF RMATI N 0
707 U T MER A I T 0 613,160 0 613,160 230,147 2.66421 2.66421
708 ALE EXPEN E 0 0 0 0 230,147 0.00000
709 ADVERTI IN 0 0 0 0 230,147 0.00000
710 MI 0 0 0 0 230,147 0.00000
711
712 MI ELLANE U 0
713 DEMAND 0 0 0 0 0 0.00000
714 ENER 0 265,137 0 265,137 1,864,522,772 0.00014 0.000142 0.000142
715 U T MER 0 0 0 0 230,147 0.00000
716 REVENUE 0 0 0 113,760 230,147 0.49430 0.49430
717 THER 0 75,286 0 75,286 230,147 0.32712 0.32712
718 UB TATI N IA 155,179 20,815 79,111 282,527 4,065,427 0.06949 0.06949
719
720 T TAL 31,497,721 144,017,803 16,057,699 10,191,807 194,263,258 32.31586 0.029807 0.028649 33.5504
Exhibit No. 43
Case No. IPC-E-23-11
P. Goralski IPC
Page 8 of 8
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 44
Idaho Power Company Idaho 2023 Marginal Cost Study
Page 1 of 2
Idaho 2023 Marginal Cost Study
The concept and design of the 2023 Marginal Cost Study is from the National Economic Research
Associates Inc (NERA) marginal cost model. The NERA model is constantly being refined but the basic
concepts and methods have remained the same since Idaho Power began using this method. In this
analysis, generation capacity, transmission capacity and energy marginal costs are quantified for use in
the Company’s class cost-of-service model.
The following is a list of attachments:
x Schedule 1, Marginal Cost of Energy
x Schedule 2, page 1 of 2: Annual Generation Capacity Cost
x Schedule 2, page 2 of 2: Seasonalized Generation Capacity Marginal Costs
x Schedule 3, page 1 of 2: Annual Transmission Marginal Costs
x Schedule 3, page 2 of 2: Seasonalized Transmission Marginal Costs

I. MARGINAL COST OF ENERGY
The marginal cost of energy was determined from the simulated hourly operation of the Company’s
power supply system over 37 streamflow conditions for the five-year period 2023 through 2027. Base
case net power supply expenses were quantified, and the model was run a second time with fifty
megawatts (MW) of load added across all hours. The difference in monthly power supply expenses
between the base run and the base-plus-50-MW run was averaged over the five-year period and was
divided by the difference in monthly megawatt hours to produce an average monthly marginal cost per
megawatt hour. A 2023 test year net power supply run was used for the 2023 base marginal cost run.
For the years 2024 through 2027, updated loads along with current resource considerations at the time
of the study were used. The 2023 test year gas prices were used, adjusted for each of the years using
the Bureau of Labor Statistics: Produce Price Index; Moody’s Analytics. Coal plant operating
characteristics, with the exception of coal costs, from the 2023 analysis were used for the entire period,
2023 – 2027.

II. GENERATION CAPACITY MARGINAL COSTS
The annual generation capacity marginal costs were derived from the surrogate capacity resource
identified in the Company’s most recently acknowledged Integrated Resource Plan (IRP), the 2021 IRP, a
170-MW simple cycle combustion turbine. Plant investment included in the Company’s application was
used and fixed operating and maintenance costs were obtained from the 2021 IRP Technical Appendix,
p. 43. The carrying charge rate reflects the 2023 test year weighted cost of capital and a resource life of
32 years, from the Company’s 2022 Depreciation Study. General plant, A&G and materials & supplies
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 1 of 7
Idaho Power Company Idaho 2023 Marginal Cost Study
Page 2 of 2
loading factors were derived from an average of historic data for the period 2018 through 2022. The
reserve margin is 15.5% (2021 IRP, p. 140).

III. SEASONALIZATION OF GENERATION CAPACITY
MARGINAL COSTS
The seasonalization of generation capacity marginal costs is based on information from the 2021 IRP. The
Company plans new peaking generation capacity based on monthly peak hour load surplus/deficiency
data, assuming 50th percentile water plus and 50th percentile plus 15.5% reserve margin load criteria
used for planning purposes (2021 IRP Technical Appendix, p. 20-24). On this basis, during the five years
2023 through 2027, the IRP identifies the months of June through September as months which experience
deficiencies. These are the months that are assigned generation capacity costs in the marginal cost
analysis. The relative sizes of the five-year average monthly deficiencies were used to define the share of
annual capacity cost assigned to each month.

IV. TRANSMISSION MARGINAL COSTS
The marginal cost of transmission reflects planned investment that has being included in the capital
budget for the next ten years. The investment costs are for the years 2023 through 2032. The carrying
charge rate reflects the 2023 test year weighted cost of capital and a resource life of 53 years, from the
Company’s 2022 Depreciation Study. General plant, administrative & general and materials & supplies
loading factors were derived from an average of historic data for the period 2018 through 2022. Demand
related transmission O&M was estimated using historic data for the period 2018 through 2022.

V. SEASONALIZATION OF TRANSMISSION MARGINAL
COSTS
Because the resource integration portion of marginal transmission investment is driven by the need for
new generation resources, as identified in the 2021 IRP, these costs are assigned to months in the same
manner as marginal generation capacity costs. The investment in the remainder of the network is driven
by peak load growth on the system, irrespective of the introduction of new resources onto the grid.
Therefore, that portion of marginal transmission costs is assigned to the months based on relative
monthly peak load growth from 2023 through 2032. The two portions are summed, by month. This
method results in the assignment of marginal transmission capacity costs to each of the twelve months
of the year.
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 2 of 7
Annual
Line Jan Feb Mar r Ma Jun Jul u Se Oct No Dec v .
Mar inal Generation Cost at Generation 1/ $67.78 $31.10 $35.53 $27.36 $24.55 $30.89 $41.93 $45.21 $40.71 $41.07 $64.31 $85.21 $44.79
2 Mar inal Fuel Inventor $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22 $32.22
Cost of Ca ital & Taxes for Fuel Inventor
3 2 x 9.54% 2/ $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07 $3.07
4 Mar inal Variable O & M 3/ $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82 $4.82
5 Mar inal ener cost at Generation Level $75.67 $38.99 $43.42 $35.26 $32.44 $38.78 $49.82 $53.10 $48.61 $48.96 $72.20 $93.10
verage System Loss Factor Coefficients at:4/6 Transmission 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.0297Distribution Station 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036
8 Distribution Primar 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051
9 Distribution Secondar 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076
Mar inal Ener Cost at Service Level
10 Power Su l 5 $75.67 $38.99 $43.42 $35.26 $32.44 $38.78 $49.82 $53.10 $48.61 $48.96 $72.20 $93.10 $52.53
11 Transmission 6 x 5 $77.87 $40.13 $44.68 $36.28 $33.38 $39.91 $51.27 $54.64 $50.02 $50.38 $74.30 $95.80 $54.06
12 Distribution Station 7 x 5 $78.40 $40.40 $44.99 $36.53 $33.61 $40.18 $51.62 $55.01 $50.36 $50.73 $74.80 $96.45 $54.42
13 Distribution Primar 8 x 5 $79.53 $40.98 $45.64 $37.06 $34.09 $40.76 $52.36 $55.81 $51.08 $51.46 $75.89 $97.85 $55.21
14 Distribution Secondar 9 x 5 $81.42 $41.96 $46.72 $37.94 $34.90 $41.73 $53.61 $57.14 $52.30 $52.68 $77.69 $100.18 $56.52

1/ Aurora Power Su l Model 2023 to 2027
2/ Schedule 14. Based on 2023 Test Year Cost of Ca ital
3/ 2021 IRP Technical A endix, . 43
4/ Schedule 15
Idaho Power Company
Marginal Cost Analysis 2023
Marginal Cost of Energy - Dollars/MWh
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 3 of 7
IDAHO POWER COMPANY
MARGINAL COST ANALYSIS 2023
NNUAL GENERATION CAPACITY COST: DOLLARS PER KW
(1) Investment ($/kw) 1/ $1,032.52
(2) General Plant Loading (1) x 1.09 2/ $1,123.24
(3) Economic Carrying Charge Rate 3/ 7.09%
(4) A&G Loading .39% 4/ 0.39%
(5) Total Carrying Charge 7.48%
(6) Annual Cost ($/kw) (2) x (5) $84.06
(7) Demand related fixed O&M 5/ $1.02
(8) A&G loading (7) x 1.556 6/ $1.59
(9) Marginal Demand Related Costs (6) + (8) $85.64
Working Capital
(10) Materials & Supplies (2) x 1.08% $12.15
(11) Revenue Requirement for Materials & Supplies (10) x 9.54% $1.16
(12) Total Marginal Demand Related Costs (9) + (11) rounded $86.80
(13) Adjusted for reserve margin (15.5%) 7/$100.00
Notes
1/ Total Investment of 2021 IRP Surrogate Resource - 170 MW SCCT $175,528,850 / 170 MW
2/ Schedule 14. Average general plant loading 2018-2022
3/ Schedule 13. Based on 2023 Test Year Cost of Capital
4/ Average A & G expenses 2018 - 2022 applicable to plant related expenses, Schedule 14
5/ Estimated cost of a simple cycle combustion turbine , IPCo 2021 IRP Technical Appendix, p.43
6/ Average A & G expenses 2018 - 2022 applicable to non-plant related expenses, Schedule 14
7/ IPCO 2021 IRP p. 140 Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 4 of 7
(1) (2) (3)
Monthly
% Share $/kw/yea Mar inal
of Total 1/$100.00 Cos
Month (1) X (2)
(1)Jan 0.00% 0.00
(2)Feb 0.00% 0.00
(3)Ma 0.00% 0.00
(4)Ap 0.00% 0.00
(5)May 0.00% 0.00
(6)Jun 8.35% 8.35
(7)Jul 52.64% 52.64
(8)Au 38.20% 38.20
(9)Sep 0.81% 0.81
(10)Oc 0.00% 0.00
(11)No 0.00% 0.00
(12)Dec 0.00% 0.00
(13)Sum 100.00% 100.00

Notes
1/ G & T Assignment Factors Workpaper
Seasonalized based on average monthly share of peak hour deficiencies
for the five year period 2018-2022. Source: 2021 IRP Technical Appendix, p. 20-24
IDAHO POWER COMPANY
Marginal Cost Analysis 2023
Seasonalized Generation Capacity Marginal Costs
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 5 of 7
Integration of
New Resources
Planned System
Expansion Total
(1)(2) (1) + (2)
(1) Investment ($/kw) $0.00 $2,028.90
(2) With General Plant Loading (1) x 1.09 1/$0.00 $2,207.15
(3) Economic Carrying Charge Rate 2/ 6.01% 6.01%
(4)&G Loadin .39% 3/0.39% 0.39%
(5) Total Carrying Charge 6.40% 6.40%
(6)nnual Cost ($/kw) (2) x (5)$0.00 $141.33
(7) Demand related O&M 4/$6.63 $6.63
(8) With A&G loading (7) x 1.556 5/$10.32 $10.32
(9) Marginal Demand Related Costs (6) + (8)$10.32 $151.65
Working Capital
(10) Materials & Supplies (2) x 1.08%$0.00 $23.87
(11) Revenue Requirement and Taxes for Materials & Supplies (10) x 9.54% 6/$0.00 $2.28
(12) Total Marginal Demand Related Costs (9) + (11) Rounded $10.32 $153.93
(13) Total Annual Transmission Mar inal Costs (rounded)$10.00 $154.00 164.00$
Notes:
1/vera e eneral plant loadin 2018 - 2022, Schedule 14
2/ Schedule 13. Based on 2023 Test Year Cost of Capital
3/verage A & G expenses 2018 - 2022 applicable to plant related expenses, Schedule 14
4/vera e O&M 2018 - 2022 w/o accts. 565 & 567
5/verage A & G expenses 2018 - 2022 applicable to non-plant related expenses, Schedule 14
6/ Schedule 14. Based on 2023 Test Year Cost of Capital
IDAHO POWER COMPANY
Marginal Cost Analysis 2023
Annual Transmission Marginal Costs
Dollars/kw
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 6 of 7
TOTAL
(1) (2) (3) (4) (5) (6) (7)
Monthly Monthly Monthly
% Share $/kw/year 2/Marginal % Share $/kw/year 4/Marginal Marginal
of Total 1/$10.00 Cost of Total 3/$154.00 Cost Cost
Month (1) X (2) (1) X (2) (3) + (6)
(1)Jan 0.00% $0.00 8.17% $12.58 12.58
(2)Feb 0.00% $0.00 7.51% $11.56 11.56
(3)Ma 0.00% $0.00 7.05% $10.86 10.86
(4)Ap 0.00% $0.00 6.56% $10.10 10.10
(5)May 0.00% $0.00 8.11% $12.49 12.49
(6)Jun 8.35% $0.84 9.15% $14.09 14.93
(7)Jul 52.64% $5.26 10.13% $15.60 20.86
(8)Aug 38.20% $3.82 11.05% $17.02 20.84
(9)Sep 0.81% $0.08 9.07% $13.97 14.05
(10)Oct 0.00% $0.00 7.62% $11.73 11.73
(11)Nov 0.00% $0.00 7.79% $12.00 12.00
(12)Dec 0.00% $0.00 7.79% $12.00 12.00
(13)Sum 100.00% $10.00 100.00% $154.00 164.00

Notes:
1/Seasonalized based on average monthly share of peak hour deficiencies
for the five year period 2023-2027. Source: 2021 IRP Technical Appendix, p. 20-24
G & T Assignment Factors Workpaper
2/Schedule 3, page 1 of 2
3/Seasonalized based on monthly share of peak hour load growth between 2023 and 2027
Source: 2021 IRP Technical Appendix p. 7-9
G & T Assignment Factors Workpaper
4/Schedule 3, page 1 of 2
IDAHO POWER COMPANY
Integration of New Resources Planned System Expansion
Marginal Cost Analysis 2023
Seasonalized Transmission Marginal Costs
Dollars /kw
Exhibit No. 44
Case No. IPC-E-23-11
P. Goralski, IPC
Page 7 of 7
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 45
Mon u p er o a enera enera enera enera rea arge ower rr ga on arg na ur s c on es en a es en a -erv ce ervce-erv ce erv ce g ng ervce ervce os -r mary -econ ary -r mary -econ ary
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Coincident Demands @ Generation Level
January 2,219,506 1,059,967 33,825 26,060 144 87,097 550,946 0 322,498 3,678
February 2,128,273 1,017,411 26,118 23,231 140 86,836 526,891 0 303,816 3,793
March 2,153,910 1,065,567 32,460 20,874 126 84,566 500,037 0 293,747 10,593
April 1,714,832 606,276 11,880 16,245 56 80,529 447,538 0 297,198 126,497
May 2,455,950 852,080 17,668 16,521 37 83,006 467,273 0 311,436 583,628
June 3,496,120 1,398,626 30,306 23,965 83 96,031 549,051 0 331,549 922,557
July 3,224,178 1,333,855 40,293 22,450 93 89,908 527,617 0 340,400 731,125
August 3,071,846 1,224,174 20,317 28,269 81 97,972 601,580 0 311,064 643,282
September 2,995,520 1,321,784 38,299 22,803 84 92,225 544,526 0 303,108 532,555
October 1,851,866 746,802 12,987 18,144 55 85,827 487,716 0 320,397 66,683
November 2,043,833 911,858 29,509 21,995 131 85,869 517,204 0 324,362 8,370
December 2,402,388 1,188,925 42,647 27,676 178 86,519 575,421 0 323,609 4,385
Total 29,758,221 12,727,324 336,308 268,233 1,208 1,056,385 6,295,799 0 3,783,183 3,637,146
Ratio 1.0000 0.4277 0.0113 0.0090 0.0000 0.0355 0.2116 0.0000 0.1271 0.1222
Actual D10BS 0.4297 0.1774 0.0043 0.0033 0.0000 0.0126 0.0747 0.0000 0.0432 0.0951
Actual D10BNS 0.5703 0.2503 0.0070 0.0057 0.0000 0.0229 0.1369 0.0000 0.0839 0.0271
Four Monthly Coincident Demands (June - September) @ Generation Level
Power Supply Service - Generation
January 0.00 0 0 0 0 0 0 0 0 0 0
February 0.00 0 0 0 0 0 0 0 0 0 0
March 0.00 0 0 0 0 0 0 0 0 0 0
April 0.00 0 0 0 0 0 0 0 0 0 0
May 0.00 0 0 0 0 0 0 0 0 0 0
June 1.00 3,496,120 1,398,626 30,306 23,965 83 96,031 549,051 0 331,549 922,557
July 1.00 3,224,178 1,333,855 40,293 22,450 93 89,908 527,617 0 340,400 731,125
August 1.00 3,071,846 1,224,174 20,317 28,269 81 97,972 601,580 0 311,064 643,282
September 1.00 2,995,520 1,321,784 38,299 22,803 84 92,225 544,526 0 303,108 532,555
October 0.00 0 0 0 0 0 0 0 0 0 0
November 0.00 0 0 0 0 0 0 0 0 0 0
December 0.00 0 0 0 0 0 0 0 0 0 0
Total 12,787,663 5,278,439 129,215 97,486 341 376,136 2,222,774 0 1,286,120 2,829,519
Ratio D10P 1.0000 0.4128 0.0101 0.0076 0.0000 0.0294 0.1738 0.0000 0.1006 0.2213
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 6
Mon u p er o a arg na ur s c onos
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Coincident Demands @ Generatio
January 2,219,506
February 2,128,273
March 2,153,910
April 1,714,832
May 2,455,950
June 3,496,120
July 3,224,178
August 3,071,846
September 2,995,520
October 1,851,866
November 2,043,833
December 2,402,388
Total 29,758,221
Ratio 1.0000
Actual D10BS 0.4297
Actual D10BNS 0.5703
Four Monthly Coincident Demands (June - Septem
Power Supply Service - Generation
January 0.00 0
February 0.00 0
March 0.00 0
April 0.00 0
May 0.00 0
June 1.00 3,496,120
July 1.00 3,224,178
August 1.00 3,071,846
September 1.00 2,995,520
October 0.00 0
November 0.00 0
December 0.00 0
Total 12,787,663
Ratio D10P 1.0000
Unme ere uncpa ra c o a o a ervce ree g on ro ar mp o cron pec a us omers on rac s
1,639 0 365 2,086,219 41,611 15,260 76,416 133,287
1,666 0 367 1,990,268 38,260 23,348 76,398 138,005
1,674 0 319 2,009,963 43,356 22,419 78,172 143,946
1,682 0 367 1,588,268 25,426 22,150 78,988 126,564
1,700 0 341 2,333,690 18,122 16,075 88,063 122,260
1,710 0 332 3,354,210 24,712 22,336 94,861 141,910
1,717 0 348 3,087,806 19,117 23,051 94,204 136,372
1,734 0 345 2,928,817 24,020 22,223 96,786 143,029
1,744 0 355 2,857,483 24,142 20,794 93,101 138,037
1,750 0 348 1,740,708 22,980 4,157 84,021 111,158
1,754 0 357 1,901,409 40,726 20,506 81,191 142,423
1,756 0 353 2,251,468 48,957 19,950 82,012 150,920
20,526 0 4,198 28,130,310 371,430 232,269 1,024,213 1,627,911
0.0007 0.0000 0.0001 0.9453 0.0125 0.0078 0.0344 0.0547
0.0002 0.0000 0.0000 0.3149 0.0031 0.0030 0.0127 0.0188
0.0005 0.0000 0.0001 0.6304 0.0094 0.0048 0.0217 0.0359
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
1,710 0 332 3,354,211 24,712 22,336 94,861 141,910
1,717 0 348 3,087,807 19,117 23,051 94,204 136,372
1,734 0 345 2,928,818 24,020 22,223 96,786 143,029
1,744 0 355 2,857,484 24,142 20,794 93,101 138,037
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
6,905 0 1,380 12,228,320 91,992 88,403 378,952 559,348
0.0005 0.0000 0.0001 0.9563 0.0072 0.0069 0.0296 0.0437
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 6
Mon u p er o a enera enera enera enera rea arge ower rr ga on arg na ur s c on es en a es en a -erv ce ervce-erv ce erv ce g ng ervce ervce os -r mary -econ ary -r mary -econ ary
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
CAPACITY RELATED ALLOCATION FACTORS
Monthly Coincident Demands @ Generation Level
January 2,219,506 1,059,967 33,825 26,060 144 87,097 550,946 0 322,498 3,678
February 2,128,273 1,017,411 26,118 23,231 140 86,836 526,891 0 303,816 3,793
March 2,153,910 1,065,567 32,460 20,874 126 84,566 500,037 0 293,747 10,593
April 1,714,832 606,276 11,880 16,245 56 80,529 447,538 0 297,198 126,497
May 2,455,950 852,080 17,668 16,521 37 83,006 467,273 0 311,436 583,628
June 3,496,120 1,398,626 30,306 23,965 83 96,031 549,051 0 331,549 922,557
July 3,224,178 1,333,855 40,293 22,450 93 89,908 527,617 0 340,400 731,125
August 3,071,846 1,224,174 20,317 28,269 81 97,972 601,580 0 311,064 643,282
September 2,995,520 1,321,784 38,299 22,803 84 92,225 544,526 0 303,108 532,555
October 1,851,866 746,802 12,987 18,144 55 85,827 487,716 0 320,397 66,683
November 2,043,833 911,858 29,509 21,995 131 85,869 517,204 0 324,362 8,370
December 2,402,388 1,188,925 42,647 27,676 178 86,519 575,421 0 323,609 4,385
Total 29,758,221 12,727,324 336,308 268,233 1,208 1,056,385 6,295,799 0 3,783,183 3,637,146
Actual D13 1.0000 0.4277 0.0113 0.0090 0.0000 0.0355 0.2116 0.0000 0.1271 0.1222
Monthly Coincident Demands Weighted by Marginal Transmission Costs
Transmission Service
January 12.58 27,921,395 13,334,385 425,516 327,837 1,816 1,095,681 6,930,903 0 4,057,027 46,263
February 11.56 24,602,849 11,761,266 301,928 268,545 1,618 1,003,823 6,090,855 0 3,512,114 43,849
March 10.86 23,391,472 11,572,055 352,516 226,696 1,365 918,389 5,430,405 0 3,190,092 115,039
April 10.10 17,319,812 6,123,386 119,984 164,075 562 813,347 4,520,134 0 3,001,703 1,277,623
May 12.49 30,674,832 10,642,476 220,669 206,351 466 1,036,742 5,836,238 0 3,889,835 7,289,519
June 14.93 52,197,081 20,881,487 452,464 357,803 1,239 1,433,747 8,197,327 0 4,950,032 13,773,771
July 20.86 67,256,368 27,824,213 840,508 468,301 1,945 1,875,483 11,006,092 0 7,100,737 15,251,270
August 20.84 64,017,298 25,511,788 423,410 589,116 1,682 2,041,737 12,536,924 0 6,482,564 13,406,005
September 14.05 42,087,065 18,571,060 538,103 320,381 1,187 1,295,757 7,650,590 0 4,258,664 7,482,397
October 11.73 21,722,403 8,759,991 152,340 212,823 646 1,006,753 5,720,906 0 3,758,256 782,188
November 12.00 24,526,002 10,942,301 354,108 263,946 1,571 1,030,422 6,206,445 0 3,892,345 100,439
December 12.00 28,828,673 14,267,096 511,761 332,109 2,131 1,038,231 6,905,055 0 3,883,302 52,621
Total 424,545,087 180,191,502 4,693,306 3,737,982 16,228 14,590,112 87,031,875 0 51,976,671 59,620,984
Weighted D13 1.0000 0.4244 0.0111 0.0088 0.0000 0.0344 0.2050 0.0000 0.1224 0.1404
Average D13 1.0000 0.4261 0.0112 0.0089 0.0000 0.0349 0.2083 0.0000 0.1248 0.1313 Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 6
Mon u p er o a arg na ur s c onos
CAPACITY RELATED ALLOCATION FACTORS
Monthly Coincident Demands @ Generation Level
January 2,219,506
February 2,128,273
March 2,153,910
April 1,714,832
May 2,455,950
June 3,496,120
July 3,224,178
August 3,071,846
September 2,995,520
October 1,851,866
November 2,043,833
December 2,402,388
Total 29,758,221
Actual D13 1.0000
Monthly Coincident Demands Weighted by Margin
Transmission Service
January 12.58 27,921,395
February 11.56 24,602,849
March 10.86 23,391,472
April 10.10 17,319,812
May 12.49 30,674,832
June 14.93 52,197,081
July 20.86 67,256,368
August 20.84 64,017,298
September 14.05 42,087,065
October 11.73 21,722,403
November 12.00 24,526,002
December 12.00 28,828,673
Total 424,545,087
Weighted D13 1.0000
Average D13 1.0000
Unme ere uncpa ra c o a o a ervce ree g on ro ar mp o cron pec a us omers on rac s
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
1,639 0 365 2,086,219 41,611 15,260 76,416 133,287
1,666 0 367 1,990,268 38,260 23,348 76,398 138,005
1,674 0 319 2,009,963 43,356 22,419 78,172 143,946
1,682 0 367 1,588,268 25,426 22,150 78,988 126,564
1,700 0 341 2,333,690 18,122 16,075 88,063 122,260
1,710 0 332 3,354,210 24,712 22,336 94,861 141,910
1,717 0 348 3,087,806 19,117 23,051 94,204 136,372
1,734 0 345 2,928,817 24,020 22,223 96,786 143,029
1,744 0 355 2,857,483 24,142 20,794 93,101 138,037
1,750 0 348 1,740,708 22,980 4,157 84,021 111,158
1,754 0 357 1,901,409 40,726 20,506 81,191 142,423
1,756 0 353 2,251,468 48,957 19,950 82,012 150,920
20,526 0 4,198 28,130,310 371,430 232,269 1,024,213 1,627,911
0.0007 0.0000 0.0001 0.9453 0.0125 0.0078 0.0344 0.0547
20,613 0 4,592 26,244,644 523,466 191,968 961,317 1,676,751
19,254 0 4,244 23,007,508 442,280 269,902 883,158 1,595,341
18,179 0 3,467 21,828,214 470,844 243,467 848,947 1,563,258
16,988 0 3,708 16,041,519 256,800 223,716 797,778 1,278,293
21,236 0 4,255 29,147,800 226,344 200,778 1,099,911 1,527,033
25,525 0 4,957 50,078,367 368,956 333,476 1,416,282 2,118,714
35,825 0 7,256 64,411,650 398,785 480,838 1,965,095 2,844,718
36,133 0 7,193 61,036,572 500,572 463,129 2,017,025 2,980,726
24,506 0 4,991 40,147,649 339,202 292,151 1,308,063 1,939,416
20,529 0 4,079 20,418,522 269,559 48,761 985,561 1,303,881
21,045 0 4,288 22,816,923 488,712 246,077 974,290 1,709,079
21,075 0 4,241 27,017,633 587,488 239,404 984,148 1,811,040
280,908 0 57,269 402,197,002 4,873,008 3,233,668 14,241,574 22,348,249
0.0007 0.0000 0.0001 0.9474 0.0115 0.0076 0.0335 0.0526
0.0007 0.0000 0.0001 0.9463 0.0120 0.0077 0.0340 0.0537 Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 4 of 6
Mon u p er o a enera enera enera enera rea arge ower rr ga on arg na ur s c on es en a es en a -erv ce ervce-erv ce erv ce g ng ervce ervce os -r mary -econ ary -r mary -econ ary
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
ENERGY RELATED ALLOCATION FACTORS
on y nergy equ remen s enera on eve w
anuar ,,,,,,,,,e ruar ,,,,,,,,,arc ,,,,,,,,,pr ,,,,,,,,,
a ,,,,,,,,,une ,,,,,,,,,u ,,,,,,,,,ugus ,,,,,,,,,ep em er ,,,,,,,,,
c o er ,,,,,,,,,ovem er ,,,,,,,,,ecem er ,,,,,,,,,
o a ,,,,,,,,,,,,,,
a o ..........
c ua ..........c ua ..........
on y nergy equ remen s eg e y arg na nergy os s
ower uppy ervce - enera on
anuar .,,,,,,,,,,,,,,,,,
e ruar .,,,,,,,,,,,,,,,arc .,,,,,,,,,,,,,,,pr .,,,,,,,,,,,,,,,,a .,,,,,,,,,,,,,,,,une .,,,,,,,,,,,,,,,,
u .,,,,,,,,,,,,,,,,ugus .,,,,,,,,,,,,,,,,ep em er .,,,,,,,,,,,,,,,,c o er .,,,,,,,,,,,,,,,,ovem er .,,,,,,,,,,,,,,,,
ecem er .,,,,,,,,,,,,,,,,,
o a ,,,,,,,,,,,,,,,,,,a o ..........
e g e ..........e g e ..........
Average ..........verage ..........
Total Ratio 1.0000 0.3726 0.0105 0.0095 0.0000 0.0395 0.2251 0.0004 0.1566 0.1177
Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 5 of 6
Mon u p er o a arg na ur s c onos
ENERGY RELATED ALLOCATION FACTORS
on y nergy equ remen s enera on eve
anuar ,,e ruar ,,arc ,,pr ,,
a ,,une ,,u ,,ugus ,,ep em er ,,
c o er ,,ovem er ,,ecem er ,,
o a ,,
a o .
c ua .c ua .
on y nergy equ remen s eg e y arg n
ower uppy ervce - enera on
anuar .,,
e ruar .,,arc .,,pr .,,a .,,une .,,
u .,,ugus .,,ep em er .,,c o er .,,ovem er .,,
ecem er .,,
o a ,,a o .
e g e .e g e .
Average .verage .
Total Ratio 1.0000
nme ere uncpa ra c o a o a ervce ree g on ro ar mp o cron pec a us omers on rac s
IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS - RT DEL
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023
Ne 1,,,,,,52,94,,,,,,,45,85,,,,,,,48,88,,,,,,,45,80,
,,,,,,49,82,,,,,,,51,82,,,,,,,53,85,,,,,,,54,86,,,,,,,52,78,
,,,,,,51,87,,,,,,,53,90,,,,,,,56,97,
,,,,,,,,,,
........
................
,,,,,,,,,,,,,
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
,,,,,,,,,,,,,
,,,,,,,,,,,,,,........
................
0................
0.0009 0.0016 0.0002 0.9345 0.0154 0.0113 0.0388 0.0655
Exhibit No. 45
Case No. IPC-E-23-11
P. Goralski IPC
Page 6 of 6
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 46
IDAHO POWER COMPANY
REVENUE REQUIREMENT ADJUSTMENTS
TWELVE MONTHS ENDING DECEMBER 31, 2023
ALLOCATION TO CLASSES
RESIDENTIAL RES. OS GEN SRV GEN SRV OS LRG SVR LRG SRV - SEC LIGHTING IND IRR UNMETERED ST LIGHT CONTROL DOE/INL JR SIMPLOT MICRON Total IPUC
(1) (6) (7) (8) (9-P/T) (9-S) (15) (19-S/P/T) (24-S) (40) (41) (42) (30) (29) (26) Jurisdiction
Bridger 28,903,005$ 763,736$ 609,141$ 2,743$ 2,398,989$ 14,297,391$ -$ 8,591,387$ 8,259,745$ 46,612$ -$ 9,533$ 843,495$ 527,469$ 2,325,928$ 67,579,174$
Valmy 15,806,391$ 417,670$ 333,125$ 1,500$ 1,311,952$ 7,818,915$ -$ 4,698,433$ 4,517,065$ 25,491$ -$ 5,213$ 461,288$ 288,461$ 1,271,997$ 36,957,501$
Storage ADITC (9,045,603)$ (239,022)$ (190,639)$ (859)$ (750,797)$ (4,474,570)$ -$ (2,688,796)$ (2,585,004)$ (14,588)$ -$ (2,983)$ (263,984)$ (165,079)$ (727,932)$ (21,149,854)$
35,663,794$ 942,384$ 751,627$ 3,385$ 2,960,144$ 17,641,736$ -$ 10,601,024$ 10,191,807$ 57,515$ -$ 11,763$ 1,040,799$ 650,851$ 2,869,993$ 83,386,821$
Total D10BS 14,790,945$ 362,079$ 273,171$ 957$ 1,053,987$ 6,228,532$ -$ 3,603,894$ 7,928,720$ 19,349$ -$ 3,867$ 257,774$ 247,719$ 1,061,879$ 35,832,874$
Total D10BNS 20,872,849$ 580,305$ 478,455$ 2,428$ 1,906,156$ 11,413,204$ -$ 6,997,130$ 2,263,087$ 38,166$ -$ 7,895$ 783,025$ 403,131$ 1,808,114$ 47,553,947$
35,663,794$ 942,384$ 751,627$ 3,385$ 2,960,144$ 17,641,736$ -$ 10,601,024$ 10,191,807$ 57,515$ -$ 11,763$ 1,040,799$ 650,851$ 2,869,993$ 83,386,821$
Exhibit No. 46
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 47
IDAHO POWER COMPANY
CCOS ALTERNATE SCENARIOS
TWELVE MONTHS ENDING DECEMBER 31, 2023
Total Idaho Residential
Residential
On-Site Gen
Small
General
Service
Small General
Service On-
Site Gen*
L. Gen Service
- Prim. &
Tran.
Large Gen
Service -Sec.
Large Power
Service Irrigation DOE Simplot Micron Lighting
Total Sales Revenue (NM) $1,293.0M $566.1M $13.0M $17.8M $48,160 $43.6M $269.8M $153.9M $162.4M $13.3M $9.8M $36.6M $6.6M
Revenue Requirement $1,404,314,821 $622.7M $19.6M $20.1M $100,951 $42.3M $269.6M $162.8M $198.6M $14.1M $9.9M $39.1M $5.4M
Revenue Deficiency / (Excess)$111,304,981 $56.5M $6.6M $2.3M $52,791 ($1.2M) ($0.2M)$8.9M $36.1M $0.8M $0.0M $2.5M ($1.2M)
% Change Required 8.61% 9.98% 50.56% 13.08% 109.62%-2.85% -0.07%5.79% 22.23% 6.15% 0.45% 6.96%-18.05%
Revenue Requirement $0 $2.5M $0.1M $0.0M $470 $0.1M $1.0M $0.0M ($3.7M)$0.1M ($0.1M)$0.0M ($0.1M)
% Change Required 0.00% 0.43% 0.71% 0.19% 0.98% 0.24% 0.36% 0.02%-2.27%0.78%-0.75%0.13%-0.92%
Revenue Requirement $0 $0.7M $0.1M ($0.0M)$37 $0.0M $0.2M $0.0M ($1.1M)$0.0M $0.0M $0.0M $0.0M
% Change Required 0.00% 0.12% 0.50% 0.00% 0.08% 0.08% 0.07% 0.01%-0.65%0.16% 0.01% 0.10% 0.02%
Revenue Requirement $0 $2.8M $0.1M $0.0M $491 $0.1M $1.1M $0.0M ($4.3M)$0.1M ($0.1M)$0.1M ($0.1M)
Revenue Deficiency / (Excess)($0)$2,849,947 $129,954 $33,859 $491 $122,526 $1,077,809 $39,582 ($4,303,585)$115,680 ($73,376)$66,675 ($59,565)
% Change Required 0.00% 0.50% 1.00% 0.19% 1.02% 0.28% 0.40% 0.03%-2.65%0.87%-0.75%0.18%-0.90%
*$ values in millions except for Small General Service On-Site Generation
Combined Impact
2011
Methodology
2023 Class Cost-of-Service Alternate Scenarios Revenue Requirement Summary
June - Sept. Summer
Increm. Impact
FV Classification
Increm. Impact
Exhibit No. 47
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 1
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 48
Rate 2023 Average 2023 Sales Proformed Average Base
Line Schedule Number of Normalized Normalized Mills per Revenue
No.Tariff Description No.Customers (kWh)Revenue kWh Transfer
Uniform Tariff Schedules
1 Residential Service 1,3,5 492,481 5,425,559,433 501,479,142 92.43 64,656,991
2 Residential Service - On Site Gen 6 13,288 122,912,496 11,567,368 94.11 1,465,405
3 Combined Residentia 505,768 5,548,471,929 513,046,510 92.4 66,122,396
4 Small General Service 7 30,401 138,285,160 16,102,622 116.45 1,658,298
5 Small General Service - On Site Gen 8 88 370,708 43,713 117.92 4,447
6 Combined Small General Service 30,488 138,655,868 16,146,335 116.45 1,662,745
7 Large General Service - Prim. & Trans. 9P, 9T 284 601,699,182 36,446,763 60.57 7,110,848
8 Large General Service - Secondary 9S 37,764 3,321,544,618 230,482,910 69.39 39,344,999
9 Dusk/Dawn Lighting 15 0 5,267,423 1,261,853 239.56 65,185
10 Large Power Service 19S, 19P, 19T 116 2,386,695,635 125,751,566 52.69 28,147,259
11 Irrigation Service 24 19,179 1,864,522,772 140,327,749 75.26 22,120,084
12 Unmetered Service 40 1,663 13,925,301 1,144,288 82.17 165,505
13 Municipal Street Lighting 41 2,980 23,760,014 3,463,322 145.76 287,095
14 Traffic Control Lighting 42 766 2,847,961 165,609 58.15 33,636
15 Total Idaho Rates 599,008 13,907,390,703 1,068,236,903 76.81 165,059,752
Special Contracts
16 Micron 26 1 591,344,540 29,622,353 50.09 6,969,186
17 Simplot 29 1 175,000,001 7,759,368 44.34 2,059,297
18 DOE/INL 30 1 234,100,000 10,547,708 45.06 2,755,273
19 Total Specials 3 1,000,444,541 47,929,429 47.91 11,783,756
20 Total Idaho Retail Sales* 599,011 14,907,835,244 1,116,166,332 74.87 176,843,508
*Sales exclude Black Mesa sales
Proformed Normalized Sales and Revenue
12 Months Ending December 31, 2023
Revenue Allocation Summary
Before the Idaho Public Utilities Commission
Idaho Power Company
Exhibit No. 48
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 5
Rate COS COS Retail Revenue Average
Line Schedule Percent Sales W/ COS Allocation at Mills per
No.Tariff Description No.Change Trnsfr. Adj.Revenue Change COS kWh
Uniform Tariff Schedules
1 Residential Service 1,3,5 10.49% 566,136,133 59,368,700 625,504,833 115.29
2 Residential Service - On Site Gen 6 51.56%13,032,773 6,719,340 19,752,112 160.70
3 Combined Residential 11.41 579,168,90 66,088,040 645,256,94 116.29
4 Small General Service 7 13.27% 17,760,920 2,356,962 20,117,882 145.48
5 Small General Service - On Site Gen 8 110.64%48,160 53,282 101,442 273.64
6 Combined Small General Service 13.53 17,809,080 2,410,244 20,219,324 145.82
7 Large General Service - Prim. & Trans. 9P, 9T -2.57% 43,557,610 (1,118,189) 42,439,422 70.53
8 Large General Service - Secondary 9S 0.33% 269,827,909 890,106 270,718,015 81.50
9 Dusk/Dawn Lighting 15 -44.41% 1,327,038 (589,394) 737,644 140.04
10 Large Power Service 19S, 19P, 19T 5.82% 153,898,825 8,949,254 162,848,079 68.23
11 Irrigation Service 24 19.59% 162,447,833 31,815,425 194,263,258 104.19
12 Unmetered Service 40 2.48% 1,309,792 32,435 1,342,227 96.39
13 Municipal Street Lighting 41 -24.67% 3,750,417 (925,400) 2,825,017 118.90
14 Traffic Control Lighting 42 117.51% 199,244 234,134 433,379 152.17
15 Total Idaho Rates 8.74% 1,233,296,655 107,786,657 1,341,083,312 96.43
Special Contracts
16 Micron 26 7.14% 36,591,539 2,613,571 39,205,110 66.30
17 Simplot 29 -0.30% 9,818,665 (29,165) 9,789,500 55.94
18 DOE/INL 30 7.02%13,302,981 933,918 14,236,899 60.82
19 Total Specials 5.89% 59,713,185 3,518,324 63,231,509 63.20
20 Total Idaho Retail Sales* 8.61% 1,293,009,840 111,304,981 1,404,314,821 94.20
*Sales exclude Black Mesa sales
Idaho Power Company
Before the Idaho Public Utilities Commission
Revenue Allocation Summary
12 Months Ending December 31, 2023
4CP/12CP Cost-of-Service Results
Exhibit No. 48
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 5
Rate First Pass First Pass
Line Schedule Percent First Pass Revenue
No.Tariff Description No.Change Revenue Change Allocation
Uniform Tariff Schedules
1 Residential Service 1,3,5
2 Residential Service - On Site Gen 6
3 Combined Residential 1,3,5,6 11.41% 66,088,040 645,256,946
4 Small General Service 7
5 Small General Service - On Site Gen 8
6 Combined Small General Service 7,8 12.91% 2,299,564 20,108,644
7 Large General Service - Prim. & Trans. 9P, 9T 0.00% 0 43,557,610
8 Large General Service - Secondary 9S 0.33% 890,106 270,718,015
9 Dusk/Dawn Lighting 15 0.00% 0 1,327,038
10 Large Power Service 19S, 19P, 19T 5.82% 8,949,254 162,848,079
11 Irrigation Service 24 12.91% 20,975,772 183,423,605
12 Unmetered Service 40 2.48% 32,435 1,342,227
13 Municipal Street Lighting 41 0.00% 0 3,750,417
14 Traffic Control Lighting 42 12.91% 25,727 224,972
15 Total Idaho Rates 8.05% 99,260,898 1,332,557,553
Special Contracts
16 Micron 26 7.14% 2,613,571 39,205,110
17 Simplot 29 0.00% 0 9,818,665
18 DOE/INL 30 7.02%933,918 14,236,899
19 Total Specials 5.94% 3,547,489 63,260,674
20 Total Idaho Retail Sales* 7.95% 102,808,387 1,395,818,227
21 Revenue Requirement Shortfall 8,496,594
*Sales exclude Black Mesa sales
Idaho Power Company
Before the Idaho Public Utilities Commission
Revenue Allocation Summary
12 Months Ending December 31, 2023
First Pass Revenue Allocation
Exhibit No. 48
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 5
Rate Second Pass Second Pass
Line Schedule Second Pass Percent Revenue
No.Tariff Description No.Revenue Change Change Allocation
Uniform Tariff Schedules
1 Residential Service 1,3,5
2 Residential Service - On Site Gen 6
3 Combined Residential 1,3,5,6 4,836,319 12.25% 650,093,265
4 Small General Service 7
5 Small General Service - On Site Gen 8
6 Combined Small General Service 7,8 0 12.91% 20,108,644
7 Large General Service - Prim. & Trans. 9P, 9T 0 0.00% 43,557,610
8 Large General Service - Secondary 9S 2,029,081 1.08% 272,747,096
9 Dusk/Dawn Lighting 15 0 0.00% 1,327,038
10 Large Power Service 19S, 19P, 19T 1,220,576 6.61% 164,068,656
11 Irrigation Service 24 0 12.91% 183,423,605
12 Unmetered Service 40 10,060 3.24% 1,352,288
13 Municipal Street Lighting 41 0 0.00% 3,750,417
14 Traffic Control Lighting 42 0 12.91% 224,972
15 Total Idaho Rates 8,096,037 8.70% 1,340,653,590
Special Contracts
16 Micron 26 293,849 7.95% 39,498,960
17 Simplot 29 0 0.00% 9,818,665
18 DOE/INL 30 106,708 7.82%14,343,607
19 Total Specials 400,558 6.61% 63,661,231
20 Total Idaho Retail Sales 8,496,594 8.61% 1,404,314,821
21 Revenue Requirement Shortfall -
*Sales exclude Black Mesa sales
Idaho Power Company
Before the Idaho Public Utilities Commission
Revenue Allocation Summary
12 Months Ending December 31, 2023
Second Pass Revenue Allocation
Exhibit No. 48
Case No. IPC-E-23-11
P. Goralski IPC
Page 4 of 5
Rate Final Final Final Average Cost of
Line Schedule Percent Revenue Revenue Mills per Service
No.Tariff Description No.Change Change Allocation kWh Index
Uniform Tariff Schedules
1 Residential Service 1,3,5
2 Residential Service - On Site Gen 6
3 Combined Residential 12.25% $70,924,359 650,093,265 117.17 101%
4 Small General Service 7
5 Small General Service - On Site Gen 8
6 Combined Small General Service 12.91% $2,299,564 20,108,644 145.03 99%
7 Large General Service - Prim. & Trans. 9P, 9T 0.00% $0 43,557,610 72.39 103%
8 Large General Service - Secondary 9S 1.08% $2,919,187 272,747,096 82.11 101%
9 Dusk/Dawn Lighting 15 0.00% $0 1,327,038 251.93 180%
10 Large Power Service 19S, 19P, 19T 6.61% $10,169,831 164,068,656 68.74 101%
11 Irrigation Service 24 12.91% $20,975,772 183,423,605 98.38 94%
12 Unmetered Service 40 3.24% $42,495 1,352,288 97.11 101%
13 Municipal Street Lighting 41 0.00% $0 3,750,417 157.85 133%
14 Traffic Control Lighting 42 12.91%$25,727 224,972 78.99 52%
15 Total Idaho Rates 8.70% $107,356,935 1,340,653,590 96.40
Special Contracts
16 Micron 26 7.95% $2,907,421 39,498,960 66.80 101%
17 Simplot 29 0.00% $0 9,818,665 56.11 100%
18 DOE/INL 30 7.82%$1,040,626 14,343,607 61.27 101%
19 Total Specials 6.61% $3,948,046 63,661,231 63.63
20 Total Idaho Retail Sales* 8.61% $111,304,981 1,404,314,821 94.20
*Sales exclude Black Mesa sales
Final Revenue Allocation
12 Months Ending December 31, 2023
Revenue Allocation Summary
Before the Idaho Public Utilities Commission
Idaho Power Company
Exhibit No. 48
Case No. IPC-E-23-11
P. Goralski IPC
Page 5 of 5
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 49
A B C D E F
A&G Expense
Rate Base Expenses Income Tax Exclusion Other Revenue Subsidiary Income
Source Ex. 38, L. 12 Ex. 38, L. 72 & 114 Table II, Col. E See Note 1 See Note 2 Ex. 42, L. 35
Generation Function
Energy-Related 53,590,613 494,937,324 495,994 1,855,842 29,557,875 1,759,534
G H I J K
Total Revenue
Current Return Desired Return Revenue Short-Fall Tax Gross-up Requirement
Source A x 7.172% (3) A x 7.702% (4) H-G I x 1.34662 - I B+C-D-E-F+H+J
Generation Function
Energy-Related 3,843,519 4,127,549 284,030 98,451 $466,486,067
Notes:
(1) Exhibit 37, Lines 499-558. The portion of the overall A&G exclusion associated with the energy-releated generation function (Table 5; FERC accounts 900-935; 416)
(2) Exhibit 38, Line 132
(3) Exhibit 42, Line 38
(4) Exhibit 42, Line 43
IDAHO POWER COMPANY
Development of Sales Based Adjustment Rate
2023 Test Year
Table I
Derivation of Energy-Related Generation Function Revenue Requirement
Exhibit No. 49
Case No. IPC-E-23-11
P. Goralski, IPC
Page 1 of 3
A B C D E
Energy-Related
Total Federal Total State Income Generation Function Allocated Income
Income Tax Tax Rate Base Total Rate Base Taxes
Source Ex. 42, L. 28 Ex 42, L. 29 Ex. 38, L. 12 Ex. 38, L. 60 (A + B) x (C / D)
Generation Function
Energy-Related 39,040,245 (2,828,435) 53,590,613 3,912,569,823 495,994
IDAHO POWER COMPANY
Development of Sales Based Adjustment Rate
2023 Test Year
Table II
Derivation of Energy-Related Generation Function Revenue Requirement
Exhibit No. 49
Case No. IPC-E-23-11
P. Goralski, IPC
Page 2 of 3
A B C
Energy-Related Generation 2023 Test Year Idaho Sales Based
Function Revenue Retail Sales Adjusted Rate
Requirement (MWh) ($/MWh)
Source Table I, Col K. Ex. 39, Table 23, L. 55 / 1000 A / B
Generation Function
Energy-Related $466,486,067 14,907,835 $31.29
IDAHO POWER COMPANY
Development of Sales Based Adjustment Rate
2023 Test Year
Table III
Derivation of Energy-Related Generation Function Revenue Requirement
Exhibit No. 49
Case No. IPC-E-23-11
P. Goralski, IPC
Page 3 of 3
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 50
A B C D E F
Rate COS Distribution and
Line Schedule Revenue Generation Transmission Customer Total Fixed Cost
No. Uniform Tariff Schedules No. Requirement Fixed Costs Fixed Costs Fixed Costs Fixed Costs % of Total Cost
B+C+D E ÷ A
1 Residential Service 1, 3 & 5 625,504,833 191,167,686 46,602,187 213,277,804 451,047,677 72.1%
2 Residential Service - On Site Gen 6 19,752,112 5,331,189 1,435,880 8,056,109 14,823,178 75.0%
3 Small General Service 7 20,117,882 4,025,369 998,664 10,663,801 15,687,835 78.0%
4 Small General Service - On Site Gen 8 101,442 19,596 5,628 56,871 82,095 80.9%
5 Large General Service 9 313,157,436 107,548,029 25,485,729 56,313,163 189,346,922 60.5%
6 Dusk/Dawn Lighting 15 737,644 - - 573,342 573,342 77.7%
7 Large Power Service 19 162,848,079 56,747,920 14,142,328 18,565,502 89,455,750 54.9%
8 Irrigation Service 24 194,263,258 59,292,537 15,038,335 64,768,424 139,099,295 71.6%
9 Unmetered Service 40 1,342,227 301,332 72,191 530,532 904,055 67.4%
10 Municipal Street Lighting 41 2,825,017 - - 2,078,765 2,078,765 73.6%
11 Traffic Control Lighting 42 433,379 72,432 22,281 248,391 343,103 79.2%
12 Special Contracts 26, 29, & 30 63,231,509 24,687,354 6,257,439 1,587,849 32,532,642 51.5%
13 Total FCA Tariff Schedules 1,404,314,821 935,974,660
Based Upon GRC Filing - IPC-E-23-11 - Filed June 01, 2023
IDAHO POWER COMPANY
Development of Fixed Cost Adjustment Rate
2023 Test Year
Table I
Class Cost of Service Functionalized Costs
Exhibit No. 50
Case No. IPC-E-23-11
P. Goralski, IPC
Page 1 of 5
A B C D E F G
Proposed COS Revenue Fixed Cost Fixed Cost
Line Schedule Base Rate Revenue Short-Fall Revenue % of Portion of Rev.
No. Uniform Tariff Schedules No. Revenue Requirement Difference Identifier Short-Fall Total Cost Short-Fall
Table I, Col. A A - B Table I, Col. F E x F
1 Residential Service 1, 3 & 5 635,369,891 625,504,833 9,865,057
2 Residential Service - On Site Gen 6 14,723,374 19,752,112 (5,028,738) X (5,028,738) 75.0% (3,773,869)
3 Small General Service 7 20,053,424 20,117,882 (64,458) X (64,458) 78.0% (50,264)
4 Small General Service - On Site Gen 8 55,219 101,442 (46,223) X (46,223) 80.9% (37,407)
5 Large General Service 9 316,304,706 313,157,436 3,147,270
6 Dusk/Dawn Lighting 15 1,327,038 737,644 589,394
7 Large Power Service 19 164,068,656 162,848,079 1,220,576
8 Irrigation Service 24 183,423,605 194,263,258 (10,839,653) X (10,839,653) 71.6% (7,761,571)
9 Unmetered Service 40 1,352,288 1,342,227 10,060
10 Municipal Street Lighting 41 3,750,417 2,825,017 925,400
11 Traffic Control Lighting 42 224,972 433,379 (208,407) X (208,407) 79.2% (164,995)
12 Special Contracts 26, 29, & 30 63,661,231 63,231,509 429,722
13 Total Uniform Tariff Schedules 1,404,314,821 1,404,314,821 0 (16,187,479) (11,788,106)
Notes:
(a) The "Weighted Average Fixed Cost % of Short-Fall" is calculated by dividing the total "Fixed Cost Portion of Rev. Short-Fall" (Col. G)
by the total "Revenue Short-Fall" (Col. E)
Weighted Average
Fixed Cost %
of Short-Fall a
72.8%
IDAHO POWER COMPANY
Development of Fixed Cost Adjustment Rate
2023 Test Year
Table II
Identification of Interclass Revenue Subsidy
Based Upon GRC Filing - IPC-E-23-11 - Filed June 01, 2023
Exhibit No. 50
Case No. IPC-E-23-11
P. Goralski, IPC
Page 2 of 5
A B C D E F
2023 2023 Sales Share of Total
Line Schedule Avg. Number of Normalized COS COS Revenue Base Rate
No. Uniform Tariff Schedules No. Customers (kWh) Fixed Cost Variable Cost Short-Fall/Subsidy Revenue
Table I, Col. E Table I, Col. A - Col. C Table II, Col. C C+D+E
1 Residential Service 1, 3 & 5 492,481 5,425,559,433 451,047,677 174,457,157 9,865,057 635,369,891
2 Residential Service - On Site Gen 6 13,288 122,912,496 14,823,178 4,928,934 (5,028,738) 14,723,374
3 Small General Service 7 30,401 138,285,160 15,687,835 4,430,047 (64,458) 20,053,424
4 Small General Service - On Site Gen 8 88 370,708 82,095 19,347 (46,223) 55,219
G H I J K L
COS Fixed Cost COS Fixed Cost Fixed Cost Total Fixed Cost Calculation of Calculation of
Line Schedule Revenue from Revenue from Share of Revenue Revenue from FCC FCE
No. Uniform Tariff Schedules No. Fixed Charges Energy Charges Short-Fall/Subsidy Energy Charges ($/Cust./Yr.) ($/kWh)
C-G E x 72.8 H + I J ÷ A J ÷ B
1 (Cont.) Residential Service 1, 3 & 5* 91,198,683 359,848,994 7,183,968 367,032,962 745.27$ 0.067649$
2 (Cont.) Residential Service - On Site Gen 6 2,445,141 12,378,037 (3,662,046) 8,715,991 655.94$ 0.070912$
3 (Cont.) Small General Service 7 7,374,576 8,313,259 (46,940) 8,266,319 271.91$ 0.059777$
4 (Cont.) Small General Service - On Site Gen 8 21,216 60,879 (33,661) 27,218 311.07$ 0.073423$
* FCE not applicable to Residential I05; see I05 FCE determination
Based Upon GRC Filing - IPC-E-23-11 - Filed June 01, 2023
IDAHO POWER COMPAN
Development of Fixed Cost Adjustment Rate
2023 Test Year
Table III
Derivation of Fixed Cost per Customer and Fixed Cost per Energy Rates
Exhibit No. 50
Case No. IPC-E-23-11
P. Goralski, IPC
Page 3 of 5
A B C D E F
2023 2023 Sales Distribution and
Schedule Avg. Number of Normalized Generation Transmission Customer Total
Uniform Tariff Schedules No. Customers (kWh) Fixed Costs Fixed Costs Fixed Costs Fixed Costs
C + D + E
1 Residential Service 1, 3 & 5 492,481 5,425,559,433 191,167,686 46,602,187 213,277,804 451,047,677
2 Residential Service Fixed Cost Proportions 1, 3 & 5 42.4% 10.3% 47.3% 100.0%
3 Residential On-Site Gen Service 6 13,288 122,912,496 5,331,189 1,435,880 8,056,109 14,823,178
4 Residential On-Site Gen Service Fixed Cost Proportions 6 36.0% 9.7% 54.3% 100.0%
5 Small General Service 7 30,401 138,285,160 4,025,369 998,664 10,663,801 15,687,835
6 Small General Service Fixed Cost Proportions 7 25.7% 6.4% 68.0% 100.0%
7 Small General Service On-Site Gen 8 88 370,708 19,596 5,628 56,871 82,095
8 Small General Service On-Site Gen Fixed Cost Proportions 8 23.9% 6.9% 69.3% 100.0%
G H I J K L
Fixed Cost Distribution COS Fixed Cost Total Fixed Cost Calculation of Calculation of
Schedule Share of Revenue Share of Revenue from Revenue from FCC - Dist FCE - Dist
Uniform Tariff Schedules No. Short-Fall/Subsidy Short-Fall/Subsidy Fixed Charges Energy Charges ($/Cust./Yr.) ($/kWh)
(Proportion E) x G E + H - I J ÷ A J ÷ B
1 (Cont.) Residential Service 1, 3 & 5* 7,183,968 3,396,938 91,198,683 125,476,059 254.78$ 0.023127$
3 (Cont.) Residential On-Site Gen Service 6 (3,662,046) (1,990,251) 2,445,141 3,620,717 272.49$ 0.029458$
5 (Cont.) Small General Service 7 (46,940) (31,907) 7,374,576 3,257,318 107.15$ 0.023555$
7 (Cont.) Small General Service On-Site Gen 8 (33,661) (23,318) 21,216 12,337 140.99$ 0.033278$
* FCE not applicable to Residential I05; see I05 FCE determination
Based Upon GRC Filing - IPC-E-23-11 - Filed June 01, 2023
Derivation of Fixed Cost per Customer and Fixed Cost per Energy Rates
2023 Test Year
Development of Fixed Cost Adjustment Rate
IDAHO POWER COMPANY
Exhibit No. 50
Case No. IPC-E-23-11
P. Goralski, IPC
Page 4 of 5
Existing New Customer
January 1, 2024 January 1, 2024
Avg Customers 986.31 986.31
FCC 745.27$ 254.78$
Total Fixed Cost Recovery 735,070$ 251,291.64$
FCE 0.067649$ 0.023127$
Total kWh 16,947,350 16,947,350
Fixed Cost Recovery in Energy 1,146,469$ 391,941$
Revenue Collection
Service Charge $177,623 177,623$
Summer Energy 587,925$ 587,925$
Non-Summer Energy 1,138,777$ 1,138,777$
Total Energy Collection 1,726,702$ 1,726,702$
Total Revenue 1,904,324$ 1,904,324$
Energy in Energy 580,233$ 1,334,761$
Summer Share Energy in Energy 178,320.66$ 410,206.69$
SONP Energy in Energy Rate 0.084817$ 0.195113$
SOFP Energy in Energy Rate 0.021204$ 0.048778$
Check 178,320.66$ 410,206.69$
Non-Summer Energy in Energy 401,912.16$ 924,553.86$
NSONP Energy in Energy Rate 0.047556$ 0.109397$
NSOFP Energy in Energy Rate 0.031704$ 0.072931$
Check 401,912.16$ 924,553.86$
SONP Rate 0.279642$ 0.279642$
SOFP Rate 0.069911$ 0.069911$
NSONP Rate 0.134745$ 0.134745$
NSOFP Rate 0.089830$ 0.089830$
SONP FCE Rate 0.194825$ 0.084529$
SOFP FCE Rate 0.048707$ 0.021133$
NSONP FCE Rate 0.087189$ 0.025348$
NSOFP FCE Rate 0.058126$ 0.016899$
Based Upon GRC Filing - IPC-E-23-11 - Filed June 01, 2023
Derivation of Fixed Cost per Energy Rates - Schedule 5
2023 Test Year
Development of Fixed Cost Adjustment Rate
IDAHO POWER COMPANY
Exhibit No. 50
Case No. IPC-E-23-11
P. Goralski, IPC
Page 5 of 5
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 51
Idaho Power Company
State of Idaho
Calculation of Proposed Rates
Filed June 1, 2023
IPC-E-23-11
Micron
Schedule 26
Test Year Current Test Year Proposed Proposed
Line Billing Base Base Effective Effective Revenue Percent
No.Description Units Rate Revenue Rate Revenue Difference Change
1 Contract Demand ($/kW) 918,000 1.67$ 1,533,060$ 3.11$ 2,854,980$ 1,321,920$ 86.23%
2 Billed kW ($/kW) 1,017,744 10.98$ 11,174,829 18.12$ 18,441,469 7,266,639 65.03%
3 Excess Demand kW ($/kW) - 0.291$ - 1.244$ - - 0.00%
4 Embedded Energy Fixed Cost Charge ($/kWh) 101,867,460 0.002632$ 268,115 -$ - (268,115) -100.00%
5 Billed kWh ($/kWh) 591,344,540 0.028150$ 16,646,349 0.030782$ 18,202,511 1,556,162 9.35%
6 Transfer Adjustment 6,969,186 -
7 Subtotal 36,591,539$ 39,498,960$ 2,907,421$ 7.95%
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 1 of 8
Idaho Power Company
State of Idaho
Calculation of Proposed Rates
Filed June 1, 2023
IPC-E-23-11
Simplot
Schedule 29
Test Year Current Test Year Proposed Proposed
Line Billing Base Base Effective Effective Revenue Percent
No.Description Units Rate Revenue Rate Revenue Difference Change
1 Contract Demand ($/kW) 300,000 2.31$ 693,000$ 3.11$ 933,000$ 240,000$ 34.63%
1 Billed kW ($/kW) 267,258 7.88$ 2,105,993 13.43$ 3,589,135 1,483,142 70.42%
2 Excess Demand kW ($/kW) - 0.292$ - 1.244$ - -
3 Billed kWh ($/kWh) 175,000,001 0.028345$ 4,960,375 0.030266$ 5,296,530 336,155 6.78%
4 Transfer Adjustment 2,059,297 - (2,059,297)
5 Subtotal 9,818,665$ 9,818,665$ -$ 0.00%
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 2 of 8
Idaho Power Company
State of Idaho
Calculation of Proposed Rates
Filed June 1, 2023
IPC-E-23-11
Department of Energy
Schedule 30
Test Year Current Test Year Proposed Proposed
Line Billing Base Base Effective Effective Revenue Percent
No.Description Units Rate Revenue Rate Revenue Difference Change
1 Contract Demand ($/kW) - -$ -$ -$ -$ -$
2 Billed kW ($/kW) 422,686 8.50$ 3,592,831 16.90$ 7,143,781 3,550,950 98.83%
3 Excess Demand kW ($/kW) - -$ - -$ - -
4 Billed kWh ($/kWh) 234,100,000 0.029709$ 6,954,877 0.030755$ 7,199,826 244,949 3.52%
5 Transfer Adjustment 2,755,273 - (2,755,273)
6 Subtotal 13,302,981$ 14,343,607$ 1,040,626$ 7.82%
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 3 of 8
Idaho Power Company
State of Idaho
Calculation of Proposed Rates
Filed June 1, 2023
IPC-E-23-11
Simplot Caldwell
Schedule 32
Test Year Current Test Year Proposed Proposed
Line Billing Base Base Effective Effective Revenue Percent
No.Description Units Rate Revenue Rate Revenue Difference Change
1 Summer Contract Demand ($/kW) 88,000 1.78$ 156,640$ 3.11$ 273,680$ 117,040$ 74.72%
2 Non-Summer Contract Demand ($/kW) 156,000 1.78$ 277,680$ 3.11$ 485,160$ 207,480$ 74.72%
3 Summer Billed kW ($/kW) 87,371 14.87$ 1,299,213 19.71$ 1,721,983 422,770$ 32.54%
4 Non-Summer Billed kW ($/kW) 153,465 8.65$ 1,327,469 16.32$ 2,504,297 1,176,827$ 88.65%
5 Summer Excess Demand kW ($/kW) - 0.298$ - 1.244$ - -$
6 Non-Summer Excess Demand kW ($/kW) - 0.298$ - 1.244$ - -$
7 Summer Energy Charge ($/kWh) 56,000,000 0.031252$ 1,750,112 0.029262$ 1,638,653 (111,459)$ -6.37%
8 Non-Summer Energy Charge ($/kWh) 106,000,000 0.030664$ 3,250,384 0.031591$ 3,348,649 98,265$ 3.02%
9 Transfer Adjustment 1,904,406 - (1,904,406)$
10 Subtotal 9,965,904$ 9,972,422$ 6,518$ 0.07%
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 4 of 8
Line
No.
1 Annual Cost ($) 12,100,144$
2 Proposed 19P Revenue (8,867,527)$
3 Remaining Cost for Block 2 capacity 3,232,617$
4 Contract Demand ($/kW) $3.11
5 Contract Demand Billing Determinant (kW) 144,000
6 less Contract Demand recovery (447,840)$
7 Block 2 Billed Demand Capacity Cost 2,784,777$
8 Block 2 Demand Billing Determinant (kW) 117,000
9 Billed Demand Charge ($/kW) 23.80$
State of Idaho
Idaho Power Company
Schedule 34
Lamb Weston - Block 2 Billing Demand
IPC-E-23-11
Filed June 1, 2023
Calculation of Proposed Rates
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 5 of 8
Line
No.
1 Annual Cost ($) 9,603,080$
2 Proposed 19T Revenue (6,580,994)$
3 Remaining Cost for Block 2 capacity 3,022,087$
4 Contract Demand ($/kW) ($3.11)
5 Contract Demand Billing Determinant (kW) 120,000
6 less Contract Demand recovery (373,200)$
7 Block 2 Billed Demand Capacity Cost 2,648,887$
8 Block 2 Demand Billing Determinant (kW) 120,000
9 Billed Demand Charge ($/kW) 22.07$
Schedule 33
Idaho Power Company
State of Idaho
Calculation of Proposed Rates
Filed June 1, 2023
IPC-E-23-11
Brisbie - Block 2 Billing Demand
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 6 of 8
OATT + Ancillary Services
OATT Transmission Demand Charge 2.6183 $/kw month August 26, 2022 OATT Final Informational Filing (FERC) for rates effective Oct 1, 2022 thru Sept 30, 2023
Ancillary Services
Scheduling System Control & Dispatch 0 OATT Schedule 1 (Included in Transmission Demand Charge)
Reactive Supply & Voltage Control 0 OATT Schedule 2 (Included in Transmission Demand Charge)
Regulation and Frequency Response 0.0980 $/kw month OATT Schedule 3 ($6.53 x 1.5%)
Operating Reserve - Spinning 0.1959 $/kw month OATT Schedule 5 ($6.53 x (1.5% + 1.5%))
Operating Reserve - Supplemental 0.1959 $/kw month OATT Schedule 6 ($6.53 x (1.5% + 1.5%))
TOTAL 3.11 $/kw month
OATT Transmission Demand Charge - Firm Point-To-Point Transmission Services Provided Under Schedule 7:
https://www.oasis.oati.com/woa/docs/IPCO/IPCOdocs/Effective_Rate_2022-08-26.xlsx
Schedule 3, 5, 6:
https://www.oasis.oati.com/woa/docs/IPCO/IPCOdocs/IPC_OATT_Issued_2023-01-27.pdf
Idaho Power Company
SOURCE
Derivation of Contract Demand Charge
IPC-E-23-11
Filed June 1, 2023
Calculation of Proposed Rates
State of Idaho
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 7 of 8
CONTRACT DEMAND CHARGE $3.11
Contract Demand ---> 10,000 1,000 <--- Incremental MW above Contract Demand
1 <--- Number of months for recover
(Contract MW)(Incremental MW)
Contract Demand Revenue $373,200 $410,520
Difference $37,320 $1.244
DAILY EXCESS DEMAND CHARGE $1.244
Contract
Demand
Revenue
Idaho Power Company
Derivation of Daily Excess Demand Charge
IPC-E-23-11
Filed June 1, 2023
Calculation of Proposed Rates
State of Idaho
Exhibit No. 51
Case No. IPC-E-23-11
P. Goralski IPC
Page 8 of 8
BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-23-11
IDAHO POWER COMPANY
GORALSKI, DI
TESTIMONY
EXHIBIT NO. 52
Memorandum
Date: 2/16/2023
From: Yao Yin, Utilities Analyst, Idaho Public Utilities Commission
To: Connie Aschenbrenner, Idaho Power Company
Subject: Investigation in Methods to determine Marginal Cost of Energy for Schedule 20.
Background
Order No. 35428 directed Idaho Power to evaluate and compare other methods for
determining a marginal cost of energy in addition to the use of Avoided Cost Averages in the
Integrated Resource Plan for setting the Schedule 20 energy rate, before the next general rate
case is developed and filed.
On January 31, 2013, Idaho Power met with Staff and discussed potential methods for
determining marginal cost of energy for the Schedule 20 energy rate and possibly for other
customers using marginal cost of energy for their energy rates. As a result of the meeting, Staff
agreed to develop some criteria for the Company to consider for developing a method.
Criteria
Although this list may not be exhaustive, Staff identified the following criteria that could
be used for determining the final method:
x The resources used in a model for determining marginal cost should be based on the
resources that are highly likely to exist during the rate period.
x The amount of incremental load used to determine the marginal cost rate should reflect
the amount of incremental load for the portion of load that will be priced at marginal cost.
x The marginal cost rates should have enough granularity to reflect time difference (e.g.
seasonality, time of day) value of Marginal Cost within the Company’s system to provide
accurate price signals.
x If the marginal cost rates are based on a forecast, due to the lack of Marginal Costs being
trued-up in the PCA, they should be updated often enough that they reflect current
conditions or find a way to true up the marginal cost to actual marginal cost.
x If market costs are used, cost of transmission transaction and wheeling costs should be
included.
Exhibit No. 52
Case No. IPC-E-23-11
P. Goralski, IPC
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