26172.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 COST 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.  26172
Micron Technology, Inc. petitioned to intervene in this case on September 13, 1995 after the deadline for petitioning to intervene of August 29, 1995, pursuant to Rules of Procedure 71 through 75 of the Idaho Public Utilities Commission, IDAPA 31.01.01.071-.075.
FINDINGS OF FACT
We 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.  We also find that granting this late intervention will not prejudice any party and that late intervention should be granted.
O R D E R
IT IS THEREFORE ORDERED that the Petition to Intervene filed by Micron Techonology, Inc. 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:
John J. McFadden
Moore & McFadden, Chartered
999 Main Street, Suite 910
Boise, ID 83702
Ben Johnson Associates, Inc.
c/o Don Reading, Ph.D.
1311 North 18th Street
Boise, ID 83702
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:

CHRIS MASCHMANN
ASSISTANT COMMISSION SECRETARY
bls/O-ipce9511.in6