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Home My WebLink About20170404IPC Supplemental Final Entries.pdf^llDrypNPO'lrER An IDACORP Company JULIA A. HILTON Senior Counsel ihi lton@idahopower.com April4, 2017 VIA HAND DELIVERY Diane Hanian, Secretary !daho Public Utilities Commission 472 West Washington Street Boise, ldaho 83702 JAH:csb Enclosure cc: Service List (j.i\,(i\ \.. J *-l l \/ 1..i1 ;--:U =I iI t",r tu) Case Nos. IPC-E-1441 and PAC-E-14-11 Exchange of Certain Transmission Assets - ldaho Power Company's Supplemental Fina! Journal Entries Dear Ms. Hanian: Pursuant to Order No. 33313, enclosed for filing in Case No. IPC-E-1441 are ldaho Power Company's ("ldaho Powe/') supplemental final journal entries recording the exchange of certain transmission assets with PacifiCorp. On April 27,2016, ldaho Power submitted final journa! entries to the Federal Energy Regulatory Commission ("FERC"), in accordance with 18 C.F.R., Part 101 Electric Plant lnstruction 5, and pursuant to Ordering Paragraph G ol ldaho Power Co., PacifiCorp,lSl FERC 1161,233 (2015), ldaho Power Company. After further discussion with FERC staff, ldaho Power updated the proposed journal entries to clear FERC Account 102, Electric Plant Purchased or Sold. The enclosed supplemental entries reflect the updated journal entries that were approved by FERC for accounting purposes on January 24,2017 . lf you have any questions regarding this filing, please contact Courtney Waites, Senior Regulatory Analyst, at (208) 388-56 1 2 or cwaites@idahopower. com. Very truly Re (_ Ju A 122'l W. ldaho st. (83702) PO. Box 70 Boise, lD 83707 IDAHO POWER COMPANY SUPPLEMf, NTAL FINAL JOURNAL ENTRIES Final journal entries to exchange undivided ownership interests in equipment between PacifiCorp and ldaho Power Company to provide the parties with hansmission capacity that beuer aligns with the cunent configuration of the parties' respective transmission systems. FERC Account Descriotion Debit 102 108 l0l Electric Plant Purchased or Sold Accumulated Provision for Depreciation of Electric Plant Electric Plant in Service To clustfy the uchange of the utdivided owneruhip in,erest in 6sets to Pactf(orpfon Elecric Plml in Senice to l'ER( rccount 1102 - Elecnic Plut Purclared or SoA in accoftlorce with l8 CFR, Parl l0l. Elec,ic Plilt l$truction 5. Cash Electric Plant Purchased or Sold To recotd cuh payment Jlon Pacfi('orp lor the difreing wlues rerulling fmm the neiling of he exclange prices. Electric Plant Purchased or Sold Cash Delerred Debits To record trmsction costs u of July 3l , 2016 in@rcd by ldoho Power to fdcilildle the qchange of undiided ownenhip interest in 6sels pilh PacifCorp, including the lyA real eslqle excise lu IMid to PactJiCotp for tmler tu amounls dte. Electric Plant in Service Electic Plant Acquisition Adjustrnent Accumulated Provision for Depreciation of Electric Plant Electric Plant Purchased or Sold To cleil FERC accounl 4 102 - Elec,ric Plant Purchaed or &ild to Elecric Pl@rt in Senice, Elecfiic Planl Acqaisirion Adjustrent, dnd Acilmlated Pruvisionlor Depreciationfor the wlre of the undivided owrerchip irteresl in 6sels received from PrcifiCorp. Current Income Tax - Operating Income lncome Taxes Accrued Accumulated Deferred Income Taxes - Operating Property Defened Income Tax Credit - Operating Income To recotd cumnl qul <lefered tues lor the undirided owrefihip interest Nceived in 6sets exclenged w i lh Pac ifi C orp. Accumulated Defened lncome Taxes - Operating Property Deferred Income Tax Credit - Other Income & Deductions To record the reveryl of the acamtlated delerred income tu balarcefu nethdtlife differmces on the usets relinquishe.l lo PacifiCo,p. Defened Income Tax - Other Income & Deductions Accumulated Deferred Income Taxes - Other Property To establish the acmulated delercd income tu balance (Nn-rute bose ofrseltin&) for the tat buis diference on the replocement prcperty receivedJrom PacrfiCorp. Amortization of Electric Plant Acquisition Adjusunents Accumulated Provision for Amortization of Electric Plant Acquisition Adjusments Prcpoyd moilhly jouml entry to qmorliatiil frcm FER(' ac.ouil a I 11 - l:lecric Plail Acquisilion Adjusment over fifiy (50) years. FERC rccount tl I l5 - Acdmulated Prcvision oJ Elecffic PlMt Acquisition Adjustrents shall be credited lor the purpNe of prcvi.ling jor the extingilishmeil of the amount placed in FERC accunt 4 I I !. 44,618,999 20,630,80s I 60,908 750,893 74,404,644 750,893 5,352,607 4,775,409 5,783,564 5,783,564 1,248 Credit 65,249,804 160,908 2,309 748,584 29,946,553 45.20E.984 5,352,607 4.775.409 5,783,5& 5,783,s& a 3 l3l t02 102 l3l 186.1 l0l fi4 108 l02 282 411.2 409. I 236 282 4tt.l 4 5 6 7 41o.2 282 406 I l5 8 1,248 CERTIFICATE OF SERVICE I HEREBY CERTTFY that on the 4th day of April 2017 t served a true and correct copy of IDAHO POWER COMPANY'S SUPPLEMENTAL FINAL JOURNAL ENTRIES upon the following named parties by the method indicated below, and addressed to the following: Gommission Staff Daphne Huang Deputy Attorney General ldaho Public Utilities Commission 47 2 W est Washington (83702) P.O. Box 83720 Boise, ldaho 83720-007 4 PacifiCorp Daniel E. Solander Yvonne R. Hogle Rocky Mountain Power 1407 West North Temple, Suite 320 Salt Lake City, Utah 84116-3187 lndustrial Customers of ldaho Power Peter J. Richardson RICHARDSON ADAMS, PLLC 515 North 27th Street (83702) P.O. Box 7218 Boise, ldaho 83707 Dr. Don Reading 6070 Hil! Road Boise, ldaho 83703 X Hand Delivered _U.S. Mail _Overnight Mail _FAXX Email daphne.huano@puc.idaho.gov Hand DeliveredX U.S. Mail _Overnight Mai! _FAXX Email daniel.solander@pacificorp.com Yvon ne. hoq le@pacificorp. com _Hand DeliveredX U.S. Mail _Overnight Mail _FAXX Email peter@richardsonadams.com _Hand DeliveredX U.S. Mai! -Overnight Mail _FAXX Email dreadinq@mindsprins.com rry, LegalAssistant CERTIFICATE OF SERVICE