Final approved tariff.pdf

First Revision of Sheet No. 12R.2
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.2
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

1. CONDITIONS AND DEFINITIONS (continued)

(c) Engineering Costs -- (continued)
If the Applicant or Customer requests changes that require additional estimates, they must
advance the Company’s estimated Engineering Costs, but not less than the minimum
specified in Schedule 300 for each additional estimate. The Company will not refund or
credit this payment.

(d) Extension -- A branch from, or a continuation of, a Company owned transmission or
distribution line, where a line has not been removed, at customer request, within the last 5
years. An extension may be single-phase, three-phase, a conversion of a single-phase line to
a three-phase line or the provision of additional capacity in existing lines or facilities. The
Company will own, operate and maintain all Extensions made under this regulation.

(e) Extension Allowance -- The Extension Allowance is the portion of the Extension that the
Company provides or allows without cost to the Applicant. The portion will vary with the
class of service that the Applicant requests. The Extension Allowance does not include
costs resulting from: additional voltages; duplicate facilities; additional points of delivery;
or any other Applicant requested facilities that add to, or substitute for, the Company's
standard construction methods or preferred route. An Extension Allowance will be provided
only if the Company has reasonable assurance as to the permanent continuation of required
revenue. The Extension Allowance is not available to customers receiving electric service
under special pricing contracts.

(f) Extension Costs -- Extension Costs are the Company's total costs for constructing an
Extension using the Company's standard construction methods, including services,
transformers and meters, labor, materials and overheads.

(g) Extension Limits -- The provisions of this regulation apply to Line Extensions that require
standard construction and will produce sufficient revenues to cover the ongoing costs
associated with them. The Company will construct Line Extensions with special
requirements or limited revenues under the terms of special contracts.

Examples of special requirements include, but are not limited to, unusual costs incurred for
obtaining rights-of-way, overtime wages, use of special equipment and facilities, accelerated
work schedules to meet the applicant's request, or non-standard construction requirements.

(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.4
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.4
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

2. RESIDENTIAL EXTENSIONS

(a) Standard Residential

(1) Extension Allowances
The Extension Allowance for standard residential applications includes transformation
facilities, meter and Service Conductors. Transformation facilities and Service Conductors
may serve more than one customer.

Transformation facilities for overhead systems include the transformer, associated
fuses, lightning arresters, grounds and supporting racks. The Company, at its
discretion, may substitute secondary voltage conductors for transformation facilities.
Transformation facilities for underground systems include the transformer and
grounds.

The Service Conductor allowance includes the conductors, connectors and other
equipment necessary to make the service connection. This allowance provides a
maximum of 100 linear feet from a pole, connection box or transformer to the Point
of Delivery.

The Applicant must advance the costs exceeding the Extension Allowance prior to
the start of construction.

(2) Additional Customers, Advances and Refunds
A Customer that pays for a portion of the construction of an Extension may receive
refunds if additional Customers connect to the Extension. The Customer is eligible
for refunds during the first five (5) years following construction of an Extension for
up to four additional Customers. Each of the next four Customers utilizing any
portion of the initial extension must pay the Company, prior to connect, 20% of the
cost of shared facilities. The Company will refund such payments to the initial
Customer.

(b) Remote and Seasonal Service and Service to Unimproved Subdivisions

(1) Extension Allowances
Residential customers defined as Remote or Seasonal Service customers or those
located in Unimproved Subdivisions, have the same Extension Allowance as
Standard Residential Customers.
(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.5
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.5
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

2. RESIDENTIAL EXTENSIONS

(b) Remote and Seasonal Service and Service to Unimproved Subdivisions (continued)

(2) Contracts
The Company will make Extensions for Remote or Seasonal Residential Service or
in an Unimproved Subdivision according to a written contract. The contract will
require the Applicant to advance the estimated cost of facilities in excess of the
Extension Allowance. The Applicant shall also pay a Contract Minimum Billing for
as long as service is taken, but in no case less than 5 years.

(3) Additional Customers, Advances and Refunds
Customers that pay a portion of the construction of an Extension may receive
refunds if additional Applicants connect to the Extension. The Customer is eligible
for refunds during the first five (5) years following construction of the Extension for
up to four additional Customers. Each of the next four Customers utilizing any
portion of the initial extension must pay the Company, prior to connection, 20% of
the cost of shared facilities. The Company will refund such payments to the initial
Customer.
Additional Applicants must share the Facilities Charges of existing Customers.

Additional Applicants also must pay the estimated cost of any facilities exceeding
the Extension Allowance.

(c) Three Phase Residential Service
In addition to other applicable charges, where three phase residential service is requested,
the Applicant shall pay the difference in cost between single phase and three phase service.

(d) Underground Extensions
The Company will construct underground Extensions when requested by the Applicant or if
required by local ordinance or conditions. For underground, in addition to the preceding
sections, the Applicant must provide all trenching and backfilling, imported backfill
material, conduits, and equipment foundations that the Company requires for the Extension.
If the Applicant requests, the Company will provide these items at the Applicant's expense.

For conversion of any existing overhead facilities to underground, the terms of Section 6 of
this regulation apply.

(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.6
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.6
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

3. NONRESIDENTIAL EXTENSIONS

(a) Extension Allowances – Delivery at 44,000 Volts and above
The Company will grant Customers taking service at 44,000 volts or greater an extension
allowance of the meter, current transformers and potential transformers necessary to
measure the Customer’s usage.

The Customer must pay a Contract Minimum Billing for as long as service is taken.

(b) Extension Allowances – Delivery at less then 44,000 Volts

(1) Less than 1,000 kW
The Company will grant Nonresidential Applicants requiring less than 1,000 kW an
Extension Allowance of $90 per kW of estimated load. The Applicant must
advance the costs exceeding the Extension Allowance prior to the start of
construction.

The Company may require the Customer to pay a Contract Minimum Billing for
five years.

(2) 1,000 kW or Greater
The Company will grant Nonresidential Applicants requiring 1,000 kW or greater
an Extension Allowance of $90 per kW of estimated load. The Applicant must
advance the costs exceeding the Extension Allowance. Fifty percent of the advance
is due when the contract is executed with the remaining balance due upon
completion of the Extension.

The Customer must pay a Contract Minimum Billing for as long as service is taken,
but in no case less than five years. If service is terminated within the first 10 years,
the Customer must pay a termination charge equal to the Extension Allowance less
1/10th of the allowance for each year service was taken.

(3) Remote Service
The Company will grant Applicants for Remote Nonresidential Service an
Extension Allowance of $90 per kW of estimated load.

The Applicant must advance the costs exceeding the Extension Allowance prior to
the start of construction. The Applicant must also pay a Contract Minimum Billing
for as long as service is taken, but in no case less than five years.

(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

Second Revision of Sheet No. 12R.7
I.P.U.C. No. 1 Canceling First Revision Sheet No. 12R.7
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

3. NONRESIDENTIAL EXTENSIONS (continued)

(c) Additional Customers, Advances and Refunds
A Customer that pays for a portion of the construction of an Extension may receive refunds
if additional Customers connect to the Extension. The Customer is eligible for refunds
during the first five (5) years following construction of an Extension for up to four (4)
additional Customers. Each of the next four (4) Customers utilizing any segment of the
initial Extension must pay the Company, prior to connection, a proportionate share of the
cost of the shared facilities. The Company will refund such payments to the preceding
Customer(s).

Proportionate Share = (A + B) x C
Where:
A = [Shared footage of line] x [Average cost per foot of the line]

B = Cost of the other shared distribution equipment, if applicable

C = [New additional connected load]/[Total connected load]

Additional Customers also must share the Facilities Charges of the existing Customers. The
Company will allocate the Facilities Charges in the same manner used for allocating the
original advance.

(d) Underground Extensions
The Company will construct underground Extensions when requested by the Applicant or if
required by local ordinance or conditions. For underground, in addition to the preceding
sections, the Applicant must provide all trenching and backfilling, imported backfill
material, conduits, and equipment foundations that the Company requires for the Extension.
If the Applicant requests, the Company will provide these items at the Applicant's expense.

For conversion of any existing overhead facilities to underground, the terms of Section 6 of
this regulation apply.

(e) Other Requirements
When the Extension is to property that is not part of an improved development, the
Company may require the Applicant to pay for the line Extension within or along side
Applicant’s property as part of installing a loop feed or to provide for future development.

(f) Street Lighting
The Extension Allowance to street lights taking service under Rate Schedule 11 or 12 is
equal to five times the annual revenue from the lights to be added. The Applicant must
advance costs exceeding the Extension Allowance prior to the lights being added.

(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.8
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.8
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

4. EXTENSIONS TO NON-RESIDENTIAL AND RESIDENTIAL PLANNED DEVELOPMENTS

(a) General
Planned developments, including subdivisions and mobile home parks, are areas where
groups of buildings or dwellings may be constructed at or about the same time. The
Company will install facilities in developments before there are actual Applicants for service
under the terms of a written contract.
(b) Allowances and Advances
For nonresidential developments the Developer must pay a non-refundable advance equal to
the Company's estimated installed costs to make primary service available to each lot.

For residential developments the Company will provide transformers for the distribution
grid within the development. The Developer must pay a non-refundable advance for all
other costs to provide secondary to the individual lot lines.

For both nonresidential and residential developments the Company may require the
Developer to pay for line Extensions within and alongside their development as part of
installing a loop feed or to provide for future development.
(c) Refunds
The Company will make no refunds for facilities installed within a development. However,
a Developer may receive refunds on an advance paid for a new Extension to, or backbone
through, a development if additional customers connect to the Extension outside the
development. The Developer is eligible for these refunds during the first five years
following construction of the Extension for up to four additional Customers. The Developer
may waive refunds, without diminishing the number of future refunds within the five year
time frame, when the additional Customer does not occasion a refund of at least 20% of the
original advance. Each additional Customer who owes a refund must, prior to connection,
pay the Company under the terms of Advances and Refunds for Non-Residential Customers.
The Company will refund such payments to the Developer.

(d) Underground Extensions
The Company will construct underground Extensions when requested by the Developer or
required by local ordinances or conditions. For underground, in addition to the preceding
sections, the Developer must provide all trenching and backfilling, imported backfill
material, conduits, and equipment foundations that the Company requires. If the Developer
requests, the Company will provide these items at the Developer's expense.

For conversion of any existing overhead facilities to underground, the terms of Section 6 of
this regulation apply.
(Continued)

IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.12
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.12
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

5. EXTENSION EXCEPTIONS (continued)

(3) The Customer is also responsible for electric service supplied under the
appropriate rate schedule; any advances required for sharing previous Extensions;
and, depending on the customer class, Contract Minimum Billings.

(4) If a Customer takes Temporary Service continuously for 60 consecutive months,
the Company will classify the Extension as permanent and refund any payment the
Customer made over that required of a permanent Customer. The Company will
not refund the Facilities Charges.

(f) Line Capacity in Excess of that Required
If the Company desires to construct lines having a larger capacity or more expensive type of
construction than is practical under the circumstances or necessary in accordance with sound
engineering standards and practices to supply the energy requirements of Customers who
obtain service in accordance with this regulation, the cost of construction of that additional
line capacity shall be borne completely by the Company and not be considered in
determining the Contract Minimum Billing or advances made by Applicants for service.

6. RELOCATION OR REPLACEMENT OF FACILITIES

(a) Relocation of Facilities
If requested by an Applicant or Customer the Company will: relocate distribution facilities
on to, or adjacent to, the Customer's premises; and/or, replace existing overhead distribution
facilities with comparable underground. Substation facilities and transmission voltage
facilities will be relocated at the discretion of the Company.

For overhead to underground relocations, the new underground system must not impair the
use of the remaining overhead system. The Applicant or Customer must elect either: to
provide all trenching and backfilling, imported backfill material, conduits, and equipment
foundations that the Company requires for the Extension; or, to pay the Company to provide
these items.

(Continued)
IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary

First Revision of Sheet No. 12R.13
I.P.U.C. No. 1 Canceling Original Sheet No. 12R.13
Submitted Under Case No. PAC-E-08-06

ISSUED: October 8, 2008 EFFECTIVE: December 1, 2008

6. RELOCATION OR REPLACEMENT OF FACILITIES (continued)

In addition, the Applicant or Customer must advance the following:

(1) The estimated installed cost of the new facilities plus the estimated removal expense
of the existing facilities, less

(2) The estimated salvage value plus accrued depreciation of the facilities to be
removed.

This Advance is not refundable. The Company is not responsible for allocating costs and
responsibilities among multiple Applicants.

(b) Local Governments
When required by a governmental entity in accordance with Idaho Code 50-2501 to 50-
2523, the Company will replace existing overhead with underground distribution facilities
provided the entity pays the Company in accordance with paragraph 6.(a) above, and
provided the entity adopts an ordinance creating an underground district requiring:

(1) All existing overhead communication and electric distribution facilities be removed;

(2) Each property owner to make the changes necessary to receive service from the
underground facilities as soon as the Company makes them available; and,

(3) Authorizes the Company to discontinue overhead service when it has completed
construction of the underground facilities.

7. CONTRACT ADMINISTRATION ALLOWANCE
Customers may waive their right to receive refunds on a Line Extension advance. Customers who
waive this right will receive a Contract Administration Allowance specified in Schedule 300. The
customer's choice to receive the Contract Administration Allowance must be made at the time the
Extension advance is paid.

IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Nov. 26, 2008 Dec. 1, 2008
Per O.N. 30684
Jean D. Jewell Secretary