19950206_1.docx

MINUTE ENTRY
IPC-E-92-28 - IDAHO POWER COMPANY
FAS 106--Post Retirement Benefits
On December 30, 1994, Scott Woodbury submitted the attached Decision Memorandum for consideration at the January 5, 1995 Decision meeting.
Details of the case are set out in Scott's Decision Memorandum.  This case was first considered in 1992/93.  On July 7, 1994, the Company made an accounting compliance filing for the years 1993 and 1994.  The Company requested that the Commission confirm the deferral for 1993 of $3,548,001 on a system basis; and confirm the deferral until the revenue requirement order is issued in Case No. IPC-E-94-5 of the deferred amounts for the year 1994.
Decision was made at the January 5, 1995 Decision Meeting to take up this matter in the IPC-E-94-5 rate case and speak to it in the final order in that case.  That has now been done.
By this Minute Entry, Case No. IPC-E-92-28 is closed.
Dated at Boise, Idaho, this 6th day of February, 1995.
Myrna J. Walters
Commission Secretary
020695.ety