26158.docx

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AN ACCOUNTING ORDER TO DEFER AND AMORTIZE EXTRAORDINARY COSTS OF CORPORATE REORGANIZATION AND APPROVAL TO MODIFY AMORTIZATION METHODS FOR ACCUMULATED DEFERRED INVESTMENT TAX CREDITS

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CASE NO. IPC-E-95-11
ORDER NO.  26158
The Commercial Utility Customers of Idaho Power Company petitioned to intervene in this case on August 29, 1995, pursuant to Rules of Procedure 71 through 75 of the Idaho Public Utilities Commission, IDAPA 31.01.01.071-75.
FINDINGS OF FACT
We find that no party timely opposed this Petition to Intervene.
We further find that based on the pleadings and other documents filed in this case, intervention by this party would serve the purposes of intervention as described by Rule 74 of the Rules of Procedure and should be granted.
O R D E R
IT IS THEREFORE ORDERED that the Petition to Intervene filed by the Commercial Utility Customers of Idaho Power Company is hereby granted.
IT IS FURTHER ORDERED that all parties in this proceeding serve all papers hereafter filed in this matter on all parties of record.  This Intervenor is represented by the following for purposes of service:
Ronald L. Williams
EBERLE BERLIN KADING TURNBOW
   & McKLVEEN, CHARTERED
300 N. Sixth Street
PO Box 1368
Boise, ID 83701
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this         day of  September  1995.
                                                               RALPH NELSON, PRESIDENT
                                                               MARSHA H. SMITH, COMMISSIONER
                                                               DENNIS S. HANSEN, COMMISSIONER
ATTEST:

MYRNA J. WALTERS
COMMISSION SECRETARY
bls/O-ipce9511.in5