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Idaho PUC Avoided Cost Model Order

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Summary

The Idaho Public Utilities Commission has issued Order No. 36974, establishing the avoided cost model for March 2026. This order updates the calculation model for avoided costs, impacting how energy companies determine rates for projects like wind power.

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What changed

The Idaho Public Utilities Commission (PUC) has issued Order No. 36974, effective March 26, 2026, which updates the Avoided Cost Calculation Model. This order specifically addresses the avoided cost rates for wind projects and includes updated calculations for energy and capacity rates, potentially affecting the financial viability and contracting of such projects. The model also incorporates considerations for transmission costs and peak capacity adjustments.

Energy companies operating in Idaho, particularly those involved with wind energy projects, must review and implement the updated avoided cost model by the effective date. This change will likely impact contract negotiations, rate setting, and financial planning for new and existing renewable energy developments. Compliance with the new model is mandatory for accurate cost calculations and regulatory reporting to the PUC.

What to do next

  1. Review and adopt the updated Avoided Cost Calculation Model (Order No. 36974) for March 2026 rates.
  2. Update financial models and contract terms to reflect new avoided cost rates for wind projects.
  3. Ensure compliance with new calculations for energy, capacity, and transmission costs.

Archived snapshot

Mar 25, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

Sheet 1: Log of Prior SAR Models

Effective Dates Order No. Modifications File Names Notes
6/1/2021 35052 Annual Natural Gas Update Avoided Cost Model Order No. 35052 ver June 1, 2021 Annual Natural Gas Update
2/5/2021 34913 IPCO's Energy Storage Published Rates Avoided Cost Model Order No. 34913 ver February 5, 2021 Energy Storage (linked)
6/1/2022 35422 Annual Natural Gas Update Avoided Cost Model Order No. 35422 ver June 1, 2022 Annual Natural Gas Update
6/1/2022 35475 IPCO's Capacity Deficiency Update with Annual Gas Update Avoided Cost Model Order No. 35475 ver Retro June 1, 2022 IPCO Capacity Deficiency Update
6/1/2023 35800 Annual Natural Gas Update Avoided Cost Model Order No. 35800 ver June 1, 2023 Annual Natural Gas Update
3/28/2024 36123 IPCO's Capital Structure and Cost Avoided Cost Model Order No. 36123 ver March 28, 2024 IPCO Cost of Capital
6/12/2024 36226 IPCO's Capacity Deficiency Updates Avoided Cost Model Order No. 36226 ver June 12, 2024 IPCO Capacity Deficiency
12/9/2024 36416 Annual Natural Gas Update Avoided Cost Model Order No. 36416 ver December 9, 2024 Annual Gas Update (IPCO)
6/1/2025 36610 Annual Natural Gas Update Avoided Cost Model Order No. 36610 ver June 1, 2025 Annual Gas Update (IPCO)
1/1/2026 36885 IPCO's Capacity Deficiency Updates and Peak Hours Avoided Cost Model Order No. 36885 ver January 1, 2026 Capacity Deficiency and Peak Hours (IPCO)

Sheet 2: AVOID NEW

AVOIDED COST CALCULATION MODEL ****** Base Calculations Resource-Specific Calculations Resource-Specific Calculations
Idaho Public Utilities Commission ****** ****
XX/XX/2026 **** **** **** **** **** **** **** **** **** IPCO
**** **** **** **** Resource Type 3/26/2026
1. Choose Utility Natural Gas Price Forecast Surplus Energy Transmission Cost Calcs Avoided Cost Rates for Wind Projects
**** **** Year Energy Rate Calcs Capacity Rate Calcs Year Energy Rate Peak capacity adjustment Total Rate Fueled Rate CONTRACT CAL YEAR NON-LEVELIZED RATE ($/MWH) LEVELIZED RATES ($/MWH)
2. Choose Contract Type Real Price The Annual Energy Outlook includes forecasts for both real and nominal price. Instead of calculting nominal price using general inflation rate, simply use the forecasted nominal price. Nominal Price Gas Price Fuel Cost VO&M Cost Total "Tilted" Capital Costs FO&M Cost Total Rate Losses Fuel VO&M Author: If the SAR model ever takes transmission losses into account, this formula should be changed to be equal to column U if the utility is energy surplus. Trans. Author: If the SAR model ever takes transmission losses into account, this formula should be changed to be equal to column V if the utility is energy surplus. Losses Total Capital FO&M Author: also serves as annual cap on annual capacity payments Total LENGTH ON-LINE YEAR
**** **** **** by Year FUEL COST No. Cal $/MMBtu $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh No. Cal $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh $/MWh (YEARS) 2026 2027 2028 2029 2030 2031
**** YEAR ****** ($ per MMBtu) $/MWh 1 2026 3.70 26.30 2.53 28.83 Convert a 2007 unit price in $/MWh to different year's value 52.65 7.20 59.85 (9.59) (1.15) 1 2026 26.30 2.53 - - 28.83 - - - 28.83 2.53 1 2026 28.83 28.83 37.76 40.11 41.96 39.59 39.69
4. Choose specific resource 2025 3.18 22.56 2 2027 4.53 32.15 2.58 34.73 53.38 7.34 60.73 (9.78) (1.39) 2 2027 32.15 2.58 - - 34.73 2.67 0.37 3.04 37.76 5.61 2 2027 37.76 33.14 38.90 41.00 40.82 39.64 40.85
**** 2026 3.70 26.30 3 2028 4.85 34.40 2.63 37.03 54.13 7.49 61.62 (9.97) (1.48) 3 2028 34.40 2.63 - - 37.03 2.71 0.37 3.08 40.11 5.71 3 2028 40.11 35.30 39.85 40.56 40.47 40.40 42.47
**** 2027 4.53 32.15 4 2029 5.09 36.15 2.68 38.83 54.89 7.64 62.53 (10.17) (1.55) 4 2029 36.15 2.68 - - 38.83 2.74 0.38 3.13 41.96 5.81 4 2029 41.96 36.79 39.79 40.37 40.83 41.67 43.47
5. Enter current year 2026 2028 4.85 34.40 5 2030 4.74 33.68 2.74 36.42 55.66 7.79 63.45 (10.38) (1.46) 5 2030 33.68 2.74 - - 36.42 2.78 0.39 3.17 39.59 5.91 5 2030 39.59 37.27 39.77 40.67 41.73 42.58 44.35
2029 5.09 36.15 6 2031 4.74 33.68 2.79 36.47 56.44 7.95 64.39 (10.58) (1.46) 6 2031 33.68 2.79 - - 36.47 2.82 0.40 3.22 39.69 6.01 6 2031 39.69 37.61 40.09 41.41 42.45 43.41 45.06
6. Enter project nameplate capacity 0.1 2030 4.74 33.68 7 2032 5.07 35.99 2.85 38.84 57.23 8.11 65.33 (10.79) (1.55) 7 2032 35.99 2.85 - - 38.84 2.86 0.41 3.27 42.10 6.11 7 2032 42.10 38.12 40.77 42.04 43.15 44.10 45.75
(MW) 2031 4.74 33.68 8 2033 5.61 39.84 2.90 42.74 58.03 8.27 66.30 (11.01) (1.71) 8 2033 39.84 2.90 - - 42.74 2.90 0.41 3.31 46.06 6.22 8 2033 46.06 38.88 41.37 42.67 43.76 44.77 46.57
2032 5.07 35.99 9 2034 5.72 40.61 2.96 43.57 58.84 8.43 67.28 (11.23) (1.74) 9 2034 40.61 2.96 - - 43.57 2.94 0.42 3.36 46.93 6.33 9 2034 46.93 39.54 41.96 43.23 44.36 45.56 47.37
20-yr Levelized rate 2033 5.61 39.84 10 2035 5.94 42.15 3.02 45.17 59.66 8.60 68.27 (11.46) (1.81) 10 2035 42.15 3.02 - - 45.17 2.98 0.43 3.41 48.58 6.43 10 2035 48.58 40.19 42.49 43.79 45.07 46.32 48.17
2026 on-line date: 46.08 2034 5.72 40.61 11 2036 6.04 42.92 3.08 46.00 60.50 8.77 69.28 (11.68) (1.84) 11 2036 42.92 3.08 - - 46.00 3.03 0.44 3.46 49.46 6.55 11 2036 49.46 40.76 43.03 44.44 45.77 47.08 48.90
2027 on-line date: 48.39 2035 5.94 42.15 12 2037 6.26 44.46 3.14 47.60 61.35 8.95 70.30 (11.92) (1.90) 12 2037 44.46 3.14 - - 47.60 3.07 0.45 3.51 51.12 6.66 12 2037 51.12 41.33 43.64 45.09 46.47 47.78 49.60
2028 on-line date: 50.07 2036 6.04 42.92 13 2038 6.70 47.54 3.21 50.75 62.21 9.13 71.34 (12.16) (2.03) 13 2038 47.54 3.21 - - 50.75 3.11 0.46 3.57 54.31 6.77 13 2038 54.31 41.95 44.26 45.74 47.12 48.46 50.33
2029 on-line date: 51.72 2037 6.26 44.46 14 2039 6.97 49.46 3.27 52.73 63.08 9.31 72.39 (12.40) (2.11) 14 2039 49.46 3.27 - - 52.73 3.15 0.47 3.62 56.35 6.89 14 2039 56.35 42.57 44.87 46.35 47.75 49.16 51.07
2030 on-line date: 53.38 2038 6.70 47.54 15 2040 7.26 51.54 3.34 54.88 63.96 9.50 73.46 (12.65) (2.20) 15 2040 51.54 3.34 - - 54.88 3.20 0.47 3.67 58.55 7.01 15 2040 58.55 43.19 45.45 46.95 48.40 49.87 51.82
2031 on-line date: 55.47 2039 6.97 49.46 16 2041 7.43 52.78 3.40 56.19 64.86 9.69 74.54 (12.90) (2.25) 16 2041 52.78 3.40 - - 56.19 3.24 0.48 3.73 59.91 7.13 16 2041 59.91 43.77 46.02 47.56 49.06 50.59 52.57
2040 7.26 51.54 17 2042 7.68 54.56 3.47 58.03 65.76 9.88 75.65 (13.16) (2.32) 17 2042 54.56 3.47 - - 58.03 3.29 0.49 3.78 61.81 7.25 17 2042 61.81 44.33 46.60 48.19 49.74 51.30 53.31
2041 7.43 52.78 18 2043 8.06 57.25 3.54 60.79 66.68 10.08 76.76 (13.42) (2.43) 18 2043 57.25 3.54 - - 60.79 3.33 0.50 3.84 64.63 7.38 18 2043 64.63 44.91 47.19 48.82 50.41 52.00 54.04
INPUT IPCO 2042 7.68 54.56 19 2044 8.46 60.07 3.61 63.68 67.62 10.28 77.90 (13.69) (2.55) 19 2044 60.07 3.61 - - 63.68 3.38 0.51 3.89 67.57 7.51 19 2044 67.57 45.49 47.79 49.45 51.07 52.69 54.76
DATA DATA 2043 8.06 57.25 20 2045 8.88 63.01 3.68 66.70 68.56 10.49 79.05 (13.96) (2.67) 20 2045 63.01 3.68 - - 66.70 3.43 0.52 3.95 70.65 7.64 20 2045 70.65 46.08 48.39 50.07 51.72 53.38 55.47
2044 8.46 60.07 21 2046 9.24 65.59 3.76 69.34 69.52 10.70 80.22 (14.24) (2.77) 21 2046 65.59 3.76 - - 69.34 3.48 0.53 4.01 73.35 7.77 21 2046 73.35 Eligibility for these rates is limited to wind and solar projects 100 kW or smaller, and to non-wind and non-solar projects smaller than 10 aMW.
2045 8.88 63.01 22 2047 9.61 68.26 3.83 72.09 70.50 10.91 81.41 (14.53) (2.88) 22 2047 68.26 3.83 - - 72.09 3.52 0.55 4.07 76.16 7.90 22 2047 76.16
2046 9.24 65.59 23 2048 10.01 71.04 3.91 74.95 71.48 11.13 82.61 (14.82) (3.00) 23 2048 71.04 3.91 - - 74.95 3.57 0.56 4.13 79.08 8.04 23 2048 79.08
"SAR" PLANT LIFE (YEARS): Source: Order No. 29124 30 2047 9.61 68.26 24 2049 10.41 73.92 3.99 77.91 72.49 11.35 83.84 (15.11) (3.12) 24 2049 73.92 3.99 - - 77.91 3.62 0.57 4.19 82.10 8.18 24 2049 82.10
"SAR" PLANT COST ($/kW): Source: Order No. 30738 and Errata to 30738. Capital costs are based on the initial plant construction costs amortized over the 30-year life of the plant at the utility's weighted cost of capital. 1313.00 2048 10.01 71.04 25 2050 10.83 76.92 4.07 80.99 73.50 11.58 85.08 (15.42) (3.24) 25 2050 76.92 4.07 - - 80.99 3.68 0.58 4.25 85.24 8.32 25 2050 85.24
BASE YEAR OF "SAR" COST: Source: Order No. 30738 and Errata to 30738 2008 2049 10.41 73.92 26 2051 - 4.15 4.15 74.53 11.81 86.34 (15.73) (0.17) 26 2051 - 4.15 - - 4.15 3.73 0.59 4.32 8.46 8.46 26 2051 8.46
"SAR" CAPACITY FACTOR (%): Source: Order No. 30738 and Errata to 30738 90.0% 2050 10.83 76.92 27 2052 - 4.23 4.23 75.57 12.05 87.62 (16.04) (0.17) 27 2052 - 4.23 - - 4.23 3.78 0.60 4.38 8.61 8.61
HEAT RATE (BTU/kWh): Source: Order No. 30738 and Errata to 30738 7,100 2051 0.00 28 2053 - 4.32 4.32 76.63 12.29 88.92 (16.36) (0.17) 28 2053 - 4.32 - - 4.32 3.83 0.61 4.45 8.76 8.76
UTILITY WEIGHTED COST OF CAPITAL (%): See Utility-Specific Variables below 7.410% 2052 0.00 29 2054 - 4.40 4.40 77.70 12.53 90.24 (16.69) (0.18) 29 2054 - 4.40 - - 4.40 3.89 0.63 4.51 8.91 8.91
RATEPAYER DISCOUNT RATE (%): 7.410% 2053 0.00 30 2055 - 4.49 4.49 78.79 12.78 91.57 (17.02) (0.18) 30 2055 - 4.49 - - 4.49 3.94 0.64 4.58 9.07 9.07
"SAR" FIXED O&M ($/kW): Source: Order No. 30738 and Errata to 30738 14.57 2054 0.00
"SAR" VARIABLE O&M ($/MWh): Source: Order No. 30738 and Errata to 30738 1.77 2055 0.00 Calculation of Level Carrying Cost capital cost
CURRENT YEAR GAS PRICE ($/MMBTU): See Natural Gas Price Forecast 3.70 Author: The assumption is it takes one year to build the surrogate plant. 2007 The formula (1) de-escalates one year to bring the 2008 SAR plant cost to the 2007 value; (2) multiplied by capital carrying charge to figure out how much money should be recovered from ratepayers annually for a 30 year plant; (3) convert units from kw and year to mw and hours; (4) divide the numerator by the annual capacity factor of the resource of interest. 46.42
CURRENT YEAR FUEL COST ($/MWh): (Heat Rate X Current Year Gas Price)/1000 26.30 Calculated for year prior to SAR cost base year
BASE YEAR, O&M EXPENSES: Source: Order No. 30738 and Errata to 30738 2008
BASE YEAR FUEL COST: From the Annual Energy Outlook. Note that this is not used in the model as the model uses the nominal prices provided in the forecast. 2019 General inflation rate: Source: Use general inflation rate as adopted in Order No. 30738. 2.0% per year Gas prices were extrapolated using exponential growth.
ESCALATION RATE; "SAR" (%): Source: Order No. 30738 and Errata to 30738 1.40% Note: The Annual Energy Outlook includes both a real and nominal forecast so no need to use general inflation rate.
ESCALATION RATE; O&M (%): Source: Order No. 30738 and Errata to 30738 2.00%
ADJUSTABLE PORTION ($/MWh): Current Year Fuel Cost when "Fueled" option chosen 0.00
CAPITAL CARRYING CHARGE (%): See Utility-Specific Variables below 10.363%
LEVEL CARRYING COST ($/MWh): Calculated in Cell R41 46.42
"TILTING" RATE (%): Source: Order No. 30738 and Errata to 30738 1.40%
TYPE OF RATES: Specific resource chosen above Non-fueled
CURRENT YEAR: Year chosen above 2026
UTILITY-SPECIFIC VARIABLES IPCO **** **** ****
FIRST DEFICIT YEAR: No longer used per Order No. 29124 2002 No longer used per Order No. 29124 No longer used per Order No. 29124
UTILITY WEIGHTED COST OF CAPITAL (%): Source: IPC-E-25-16 7.410% Source: Settlement Stipulation in Case No. AVU-E-23-01 Source: Order No. 32196
CAPITAL CARRYING CHARGE (%): Source: Computed using spreadsheet IPCoCapCarChg 10.363% Source: Computed using spreadsheet AvistaCapCarChg Source: Computed using spreadsheet RMPCapCarChg
HLH LLH PRICE DIFFERENTIAL: Source: Order No. 30415 $7.28 Source: Order No. 30111 Source: Order No. 30423. See PacifiCorp spreadsheets for multipliers.
WIND INTEGRATION ADJUSTMENT: See IPCO Schedule 87 NA See Wind Integration Charges below See PAC's latest integration charge case
SOLAR INTEGRATION ADJUSTMENT: Author: See IPCO Schedule 87 NA See PAC's latest integration charge case
Summer Risk Split for Storage Author: See 2025 IRP Appendix D 83.3%
Winter Risk Split for Storage Author: See 2025 IRP Appendix D 16.7%
Rate Effective Date XXXX XX, 2026
SEASONALIZATION FACTORS SEASON FACTOR Tiber, United Materials Contracts New Contracts
Idaho Power Mar-May 0.735 Mar-May Mar-May
Jun-Sep 1.200 Jun, Jul, Nov, Dec Jul, Aug, Nov, Dec
Oct-Feb 1.000 Jan, Feb, Aug, Sep, Oct Jan, Feb, Jun, Sep, Oct
Source: Order No. 23349
Light Load Hours (LLH) are defined as: **** **** **** Integration Charges
Monday through Saturday Hour ending 2300 through 0600 (Pacific Prevailing Time (PPT)) **** Source: Order No.30500 **** Integration charges are applied either as a percentage reduction or a fixed amount reduction to avoided cost rates. Charges are subject to a cap of $6.50. ****
All Sunday Hours (PPT)
All NERC Holidays (PPT)
NERC Holidays being:
New Years Day
Memorial Day **** Source: Order No. 30488 Idaho Power Integration charges are applied in accordance with Schedule 87. Integration Charge
Independence Day 1 0 - 300 MW Sch 87
Labor Day 2 301 - 500 MW Sch 87
Thanksgiving Day 3 501 and above Sch 87
Christmas Day
Heavy Load Hours (HLH) are defined as: Source: Order No. 31021 **** ****
Monday through Saturday Hour ending 0700 through 2200 (PST) See PAC's latest integration charge case
Less all NERC Holidays See PAC's latest integration charge case
Drop down box (don't change)
IPCO 2
2 IPCO
Wind
New contract New contract
Replacement contract

Sheet 3: Input - Capacity Factors

Resource On-Peak Capacity Contributions
Current Resource 1 Wind Old resources - no longer broken apart but grouped into other
Resource Annual Capacity Factor On-Peak Capacity Factors Biomass 0.85 1 1
Summer Winter Geothermal 0.85 1 1
Capacity factors from Case GNR-E-11-03 Wind 33% 5% 5% 1 Other Base Load 0.92 1 1
Capacity factors from Case GNR-E-11-03 Solar 23% 35% 5% 2
Source: Order No. 32802 Non-seasonal hydro 46% 65% 25% 3
Source: Order No. 32802 Seasonal hydro 33% 78% 0% 4
Source: Order No. 32802 Other 89% 93% 93% 5 Do not change-used for printing sheets Wind
See capacity factors for "Other" projects Fueled 89% 93% 93% 6

Sheet 4: Input - Load and Resource

Utility IPCO 2 Notes: 1. Capacity contributions are set equal to zero when the utility does not need capacity; i.e., when the planning deficit, column (d), is not negative.
Project type Wind Capacity contributions cannot exceed the absolute value of the planning deficit (column (d)).
Project Nameplate **** 0.1 Contract type New contract 2. A capacity payment will be made if the capacity contribution is strictly positive.
**** **** Summer Winter **** 3. The capacity factor is calculated as the capacity contribution divided by the project nameplate.
Peak Capacity Factors **** 5% 5% 4. The capacity factor cannot decrease over time.
Peak Capacity (MW) 0.005 0.005 5. Replacement contracts receive capacity payments throughout the life of the contract. In the years preceding a utility's need for capacity, the capacity factor is based on the capacity factor in the first year the resource makes a strictly positive capacity contribution.
Current Year 2026 Max capacity in new contract **** 0.0
Most deficient season Summer First deficiency 2027 Summer
Calculation of basis for capacity payments
**** IPCO With QF output Capacity Calculations
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
Energy (aMW) Summer Capacity (MW) Winter Capacity (MW) Planning Deficit (MW) Summer Capacity (MW) Winter Capacity (MW) New Planning Deficit (MW) Capacity Contribution (1) Based on capacity contribution, is capacity payment made? (2) Capacity adjustment applied to rates (3) (4) (5)
0 2026 - - - - 0.0 0.0 0.0 0.0 No Author: Replacement contracts receive capacity payments starting the first year of the contract. 0%
1 2027 - (125) - (125) (125.0) 0.0 (125.0) 0.0 Yes 5%
2 2028 - (191) - (191) (191.0) 0.0 (191.0) 0.0 Yes 5%
3 2029 - (390) - (390) (390.0) 0.0 (390.0) 0.0 Yes 5%
4 2030 - (767) (201) (767) (767.0) (201.0) (767.0) 0.0 Yes 5%
5 2031 - (746) (359) (746) (746.0) (359.0) (746.0) 0.0 Yes 5%
6 2032 - (884) (432) (884) (884.0) (432.0) (884.0) 0.0 Yes 5%
7 2033 - (969) (502) (969) (969.0) (502.0) (969.0) 0.0 Yes 5%
8 2034 - (955) (527) (955) (955.0) (527.0) (955.0) 0.0 Yes 5%
9 2035 - (856) (546) (856) (856.0) (546.0) (856.0) 0.0 Yes 5%
10 2036 - (895) (520) (895) (895.0) (520.0) (895.0) 0.0 Yes 5%
11 2037 - (1,011) (558) (1,011) (1,011.0) (558.0) (1,011.0) 0.0 Yes 5%
12 2038 - (1,050) (593) (1,050) (1,050.0) (593.0) (1,050.0) 0.0 Yes 5%
13 2039 - (1,081) (605) (1,081) (1,081.0) (605.0) (1,081.0) 0.0 Yes 5%
14 2040 - (1,117) (616) (1,117) (1,117.0) (616.0) (1,117.0) 0.0 Yes 5%
15 2041 - (1,154) (634) (1,154) (1,154.0) (634.0) (1,154.0) 0.0 Yes 5%
16 2042 - (1,186) (645) (1,186) (1,186.0) (645.0) (1,186.0) 0.0 Yes 5%
17 2043 - (1,256) (669) (1,256) (1,256.0) (669.0) (1,256.0) 0.0 Yes 5%
18 2044 - (1,285) (679) (1,285) (1,285.0) (679.0) (1,285.0) 0.0 Yes 5%
19 2045 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
20 2046 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
21 2047 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
22 2048 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
23 2049 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
24 2050 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
25 2051 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
26 2052 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
27 2053 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
28 2054 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
29 2055 - (1,379) (710) (1,379) (1,379.0) (710.0) (1,379.0) 0.0 Yes 5%
Input data from IRP
**** **** IPCO IPC-E-25-25 ****
**** **** **** Energy (aMW) Summer Capacity (MW) Winter Capacity (MW) **** **** ****
2026 - - -
2027 - (125) -
2028 - (191) -
2029 - (390) -
2030 - (767) (201)
2031 - (746) (359)
2032 - (884) (432)
2033 - (969) (502)
2034 - (955) (527)
2035 - (856) (546)
2036 - (895) (520)
2037 - (1,011) (558)
2038 - (1,050) (593)
2039 - (1,081) (605)
2040 - (1,117) (616)
2041 - (1,154) (634)
2042 - (1,186) (645)
2043 - (1,256) (669)
2044 - (1,285) (679)
2045 Author: assume deficit in last year of IRP continues through rest of years - (1,379) (710)
2046 - (1,379) (710)
2047 - (1,379) (710)
2048 - (1,379) (710)
2049 - (1,379) (710)
2050 - (1,379) (710)
2051 - (1,379) (710)
2052 - (1,379) (710)
2053 - (1,379) (710)
2054 - (1,379) (710)
2055 - (1,379) (710)

Sheet 5: Input - Transmission

Author: used to reduce energy payment when utility is long energy Utility Transmission Costs
Utility Rate ($/kW-mo) Losses
AVISTA 2.00 3.0%
IPCO 1.75 4.0%
PCP 2.50 5.0%
Rates Year 2012
Inflation Rate 2.00%
Note: The current SAR model does not take utility transmission costs into account.

Sheet 6: IPCo NF HLH LLH Levelized

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller, and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March - May)
Season 2 120.00% (Applied to July, August, November, and December)
Season 3 100.00% (Applied to January, February, June, September, and October)
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2 33.14 36.38 29.10 24.36 NA 26.74 NA 21.39 NA 39.77 NA 43.65 NA 34.92 NA 33.14 NA 36.38 NA 29.10 NA
3 35.30 38.54 31.26 25.95 NA 28.33 NA 22.98 NA 42.36 NA 46.25 NA 37.51 NA 35.30 NA 38.54 NA 31.26 NA
4 36.79 40.03 32.75 27.04 NA 29.42 NA 24.07 NA 44.15 NA 48.04 NA 39.30 NA 36.79 NA 40.03 NA 32.75 NA
5 37.27 40.51 33.23 27.40 NA 29.78 NA 24.43 NA 44.73 NA 48.62 NA 39.88 NA 37.27 NA 40.51 NA 33.23 NA
6 37.61 40.85 33.57 27.64 NA 30.02 NA 24.67 NA 45.13 NA 49.02 NA 40.28 NA 37.61 NA 40.85 NA 33.57 NA
7 38.12 41.36 34.08 28.02 NA 30.40 NA 25.05 NA 45.74 NA 49.63 NA 40.90 NA 38.12 NA 41.36 NA 34.08 NA
8 38.88 42.12 34.84 28.58 NA 30.96 NA 25.61 NA 46.66 NA 50.55 NA 41.81 NA 38.88 NA 42.12 NA 34.84 NA
9 39.54 42.78 35.50 29.06 NA 31.45 NA 26.09 NA 47.45 NA 51.34 NA 42.60 NA 39.54 NA 42.78 NA 35.50 NA
10 40.19 43.42 36.14 29.54 NA 31.92 NA 26.57 NA 48.22 NA 52.11 NA 43.37 NA 40.19 NA 43.42 NA 36.14 NA
11 40.76 44.00 36.72 29.96 NA 32.34 NA 26.99 NA 48.91 NA 52.80 NA 44.06 NA 40.76 NA 44.00 NA 36.72 NA
12 41.33 44.57 37.29 30.37 NA 32.76 NA 27.40 NA 49.59 NA 53.48 NA 44.74 NA 41.33 NA 44.57 NA 37.29 NA
13 41.95 45.19 37.91 30.84 NA 33.22 NA 27.87 NA 50.34 NA 54.23 NA 45.50 NA 41.95 NA 45.19 NA 37.91 NA
14 42.57 45.81 38.53 31.29 NA 33.67 NA 28.32 NA 51.09 NA 54.98 NA 46.24 NA 42.57 NA 45.81 NA 38.53 NA
15 43.19 46.43 39.15 31.74 NA 34.13 NA 28.77 NA 51.83 NA 55.72 NA 46.98 NA 43.19 NA 46.43 NA 39.15 NA
16 43.77 47.01 39.73 32.17 NA 34.55 NA 29.20 NA 52.52 NA 56.41 NA 47.67 NA 43.77 NA 47.01 NA 39.73 NA
17 44.33 47.57 40.29 32.58 NA 34.97 NA 29.62 NA 53.20 NA 57.09 NA 48.35 NA 44.33 NA 47.57 NA 40.29 NA
18 44.91 48.15 40.87 33.01 NA 35.39 NA 30.04 NA 53.89 NA 57.78 NA 49.04 NA 44.91 NA 48.15 NA 40.87 NA
19 45.49 48.73 41.45 33.43 NA 35.81 NA 30.46 NA 54.59 NA 58.47 NA 49.74 NA 45.49 NA 48.73 NA 41.45 NA
20 46.08 49.31 42.03 33.87 NA 36.25 NA 30.90 NA 55.29 NA 59.18 NA 50.44 NA 46.08 NA 49.31 NA 42.03 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2027
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 37.76 41.00 33.72 27.76 NA 30.14 NA 24.79 NA 45.32 NA 49.20 NA 40.47 NA 37.76 NA 41.00 NA 33.72 NA
2 38.90 42.14 34.86 28.59 NA 30.97 NA 25.62 NA 46.68 NA 50.56 NA 41.83 NA 38.90 NA 42.14 NA 34.86 NA
3 39.85 43.09 35.81 29.29 NA 31.67 NA 26.32 NA 47.81 NA 51.70 NA 42.97 NA 39.85 NA 43.09 NA 35.81 NA
4 39.79 43.03 35.75 29.24 NA 31.63 NA 26.27 NA 47.75 NA 51.63 NA 42.90 NA 39.79 NA 43.03 NA 35.75 NA
5 39.77 43.01 35.73 29.23 NA 31.61 NA 26.26 NA 47.72 NA 51.61 NA 42.88 NA 39.77 NA 43.01 NA 35.73 NA
6 40.09 43.33 36.05 29.47 NA 31.85 NA 26.50 NA 48.11 NA 52.00 NA 43.26 NA 40.09 NA 43.33 NA 36.05 NA
7 40.77 44.01 36.73 29.97 NA 32.35 NA 27.00 NA 48.93 NA 52.82 NA 44.08 NA 40.77 NA 44.01 NA 36.73 NA
8 41.37 44.61 37.33 30.40 NA 32.78 NA 27.43 NA 49.64 NA 53.53 NA 44.79 NA 41.37 NA 44.61 NA 37.33 NA
9 41.96 45.20 37.92 30.84 NA 33.22 NA 27.87 NA 50.35 NA 54.24 NA 45.50 NA 41.96 NA 45.20 NA 37.92 NA
10 42.49 45.73 38.45 31.23 NA 33.61 NA 28.26 NA 50.99 NA 54.88 NA 46.14 NA 42.49 NA 45.73 NA 38.45 NA
11 43.03 46.27 38.99 31.62 NA 34.01 NA 28.65 NA 51.63 NA 55.52 NA 46.78 NA 43.03 NA 46.27 NA 38.99 NA
12 43.64 46.88 39.60 32.08 NA 34.46 NA 29.11 NA 52.37 NA 56.26 NA 47.52 NA 43.64 NA 46.88 NA 39.60 NA
13 44.26 47.50 40.22 32.53 NA 34.91 NA 29.56 NA 53.11 NA 56.99 NA 48.26 NA 44.26 NA 47.50 NA 40.22 NA
14 44.87 48.11 40.83 32.98 NA 35.36 NA 30.01 NA 53.85 NA 57.73 NA 49.00 NA 44.87 NA 48.11 NA 40.83 NA
15 45.45 48.69 41.41 33.41 NA 35.79 NA 30.44 NA 54.54 NA 58.43 NA 49.69 NA 45.45 NA 48.69 NA 41.41 NA
16 46.02 49.26 41.98 33.82 NA 36.20 NA 30.85 NA 55.22 NA 59.11 NA 50.37 NA 46.02 NA 49.26 NA 41.98 NA
17 46.60 49.84 42.56 34.25 NA 36.63 NA 31.28 NA 55.92 NA 59.81 NA 51.07 NA 46.60 NA 49.84 NA 42.56 NA
18 47.19 50.43 43.15 34.69 NA 37.07 NA 31.72 NA 56.63 NA 60.52 NA 51.78 NA 47.19 NA 50.43 NA 43.15 NA
19 47.79 51.03 43.75 35.13 NA 37.51 NA 32.16 NA 57.35 NA 61.24 NA 52.51 NA 47.79 NA 51.03 NA 43.75 NA
20 48.39 51.63 44.35 35.57 NA 37.95 NA 32.60 NA 58.07 NA 61.96 NA 53.22 NA 48.39 NA 51.63 NA 44.35 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2028
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 40.11 43.35 36.07 29.48 NA 31.87 NA 26.51 NA 48.14 NA 52.02 NA 43.29 NA 40.11 NA 43.35 NA 36.07 NA
2 41.00 44.24 36.96 30.14 NA 32.52 NA 27.17 NA 49.20 NA 53.09 NA 44.36 NA 41.00 NA 44.24 NA 36.96 NA
3 40.56 43.80 36.52 29.82 NA 32.20 NA 26.85 NA 48.68 NA 52.57 NA 43.83 NA 40.56 NA 43.80 NA 36.52 NA
4 40.37 43.61 36.33 29.67 NA 32.05 NA 26.70 NA 48.44 NA 52.33 NA 43.59 NA 40.37 NA 43.61 NA 36.33 NA
5 40.67 43.91 36.63 29.89 NA 32.27 NA 26.92 NA 48.80 NA 52.69 NA 43.95 NA 40.67 NA 43.91 NA 36.63 NA
6 41.41 44.65 37.37 30.44 NA 32.82 NA 27.47 NA 49.70 NA 53.58 NA 44.85 NA 41.41 NA 44.65 NA 37.37 NA
7 42.04 45.28 38.00 30.90 NA 33.28 NA 27.93 NA 50.45 NA 54.34 NA 45.60 NA 42.04 NA 45.28 NA 38.00 NA
8 42.67 45.91 38.63 31.36 NA 33.74 NA 28.39 NA 51.21 NA 55.09 NA 46.36 NA 42.67 NA 45.91 NA 38.63 NA
9 43.23 46.47 39.19 31.77 NA 34.15 NA 28.80 NA 51.88 NA 55.76 NA 47.03 NA 43.23 NA 46.47 NA 39.19 NA
10 43.79 47.03 39.75 32.19 NA 34.57 NA 29.22 NA 52.55 NA 56.43 NA 47.70 NA 43.79 NA 47.03 NA 39.75 NA
11 44.44 47.68 40.40 32.66 NA 35.05 NA 29.69 NA 53.33 NA 57.22 NA 48.48 NA 44.44 NA 47.68 NA 40.40 NA
12 45.09 48.33 41.05 33.14 NA 35.52 NA 30.17 NA 54.11 NA 58.00 NA 49.26 NA 45.09 NA 48.33 NA 41.05 NA
13 45.74 48.98 41.70 33.62 NA 36.00 NA 30.65 NA 54.89 NA 58.78 NA 50.04 NA 45.74 NA 48.98 NA 41.70 NA
14 46.35 49.59 42.31 34.07 NA 36.45 NA 31.10 NA 55.62 NA 59.51 NA 50.77 NA 46.35 NA 49.59 NA 42.31 NA
15 46.95 50.19 42.91 34.51 NA 36.89 NA 31.54 NA 56.34 NA 60.23 NA 51.49 NA 46.95 NA 50.19 NA 42.91 NA
16 47.56 50.80 43.52 34.96 NA 37.34 NA 31.99 NA 57.07 NA 60.96 NA 52.23 NA 47.56 NA 50.80 NA 43.52 NA
17 48.19 51.43 44.15 35.42 NA 37.80 NA 32.45 NA 57.82 NA 61.71 NA 52.98 NA 48.19 NA 51.43 NA 44.15 NA
18 48.82 52.06 44.78 35.88 NA 38.27 NA 32.91 NA 58.59 NA 62.47 NA 53.74 NA 48.82 NA 52.06 NA 44.78 NA
19 49.45 52.69 45.41 36.35 NA 38.73 NA 33.38 NA 59.34 NA 63.23 NA 54.49 NA 49.45 NA 52.69 NA 45.41 NA
20 50.07 53.31 46.03 36.80 NA 39.19 NA 33.83 NA 60.09 NA 63.98 NA 55.24 NA 50.07 NA 53.31 NA 46.03 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2029
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 41.96 45.20 37.92 30.84 NA 33.22 NA 27.87 NA 50.35 NA 54.24 NA 45.50 NA 41.96 NA 45.20 NA 37.92 NA
2 40.82 44.06 36.78 30.00 NA 32.38 NA 27.03 NA 48.98 NA 52.87 NA 44.13 NA 40.82 NA 44.06 NA 36.78 NA
3 40.47 43.71 36.43 29.74 NA 32.12 NA 26.77 NA 48.56 NA 52.45 NA 43.71 NA 40.47 NA 43.71 NA 36.43 NA
4 40.83 44.07 36.79 30.01 NA 32.39 NA 27.04 NA 49.00 NA 52.89 NA 44.15 NA 40.83 NA 44.07 NA 36.79 NA
5 41.73 44.97 37.69 30.67 NA 33.06 NA 27.70 NA 50.08 NA 53.97 NA 45.23 NA 41.73 NA 44.97 NA 37.69 NA
6 42.45 45.69 38.41 31.20 NA 33.58 NA 28.23 NA 50.94 NA 54.83 NA 46.10 NA 42.45 NA 45.69 NA 38.41 NA
7 43.15 46.39 39.11 31.72 NA 34.10 NA 28.75 NA 51.78 NA 55.67 NA 46.94 NA 43.15 NA 46.39 NA 39.11 NA
8 43.76 47.00 39.72 32.16 NA 34.54 NA 29.19 NA 52.51 NA 56.40 NA 47.66 NA 43.76 NA 47.00 NA 39.72 NA
9 44.36 47.60 40.32 32.61 NA 34.99 NA 29.64 NA 53.24 NA 57.12 NA 48.39 NA 44.36 NA 47.60 NA 40.32 NA
10 45.07 48.31 41.03 33.13 NA 35.51 NA 30.16 NA 54.08 NA 57.97 NA 49.23 NA 45.07 NA 48.31 NA 41.03 NA
11 45.77 49.01 41.73 33.64 NA 36.02 NA 30.67 NA 54.92 NA 58.81 NA 50.07 NA 45.77 NA 49.01 NA 41.73 NA
12 46.47 49.71 42.43 34.15 NA 36.53 NA 31.18 NA 55.76 NA 59.65 NA 50.91 NA 46.47 NA 49.71 NA 42.43 NA
13 47.12 50.36 43.08 34.63 NA 37.01 NA 31.66 NA 56.54 NA 60.43 NA 51.69 NA 47.12 NA 50.36 NA 43.08 NA
14 47.75 50.99 43.71 35.10 NA 37.48 NA 32.13 NA 57.30 NA 61.19 NA 52.45 NA 47.75 NA 50.99 NA 43.71 NA
15 48.40 51.64 44.36 35.57 NA 37.96 NA 32.60 NA 58.08 NA 61.97 NA 53.23 NA 48.40 NA 51.64 NA 44.36 NA
16 49.06 52.30 45.02 36.06 NA 38.44 NA 33.09 NA 58.88 NA 62.77 NA 54.03 NA 49.06 NA 52.30 NA 45.02 NA
17 49.74 52.98 45.70 36.56 NA 38.94 NA 33.59 NA 59.69 NA 63.57 NA 54.84 NA 49.74 NA 52.98 NA 45.70 NA
18 50.41 53.65 46.37 37.05 NA 39.43 NA 34.08 NA 60.49 NA 64.38 NA 55.64 NA 50.41 NA 53.65 NA 46.37 NA
19 51.07 54.31 47.03 37.53 NA 39.92 NA 34.56 NA 61.28 NA 65.17 NA 56.43 NA 51.07 NA 54.31 NA 47.03 NA
20 51.72 54.96 47.68 38.01 NA 40.40 NA 35.05 NA 62.06 NA 65.95 NA 57.22 NA 51.72 NA 54.96 NA 47.68 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2030
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 39.59 42.83 35.55 29.10 NA 31.48 NA 26.13 NA 47.51 NA 51.39 NA 42.66 NA 39.59 NA 42.83 NA 35.55 NA
2 39.64 42.88 35.60 29.13 NA 31.51 NA 26.16 NA 47.56 NA 51.45 NA 42.72 NA 39.64 NA 42.88 NA 35.60 NA
3 40.40 43.64 36.36 29.69 NA 32.08 NA 26.72 NA 48.48 NA 52.37 NA 43.63 NA 40.40 NA 43.64 NA 36.36 NA
4 41.67 44.91 37.63 30.63 NA 33.01 NA 27.66 NA 50.00 NA 53.89 NA 45.15 NA 41.67 NA 44.91 NA 37.63 NA
5 42.58 45.82 38.54 31.29 NA 33.67 NA 28.32 NA 51.09 NA 54.98 NA 46.24 NA 42.58 NA 45.82 NA 38.54 NA
6 43.41 46.65 39.37 31.90 NA 34.29 NA 28.93 NA 52.09 NA 55.98 NA 47.24 NA 43.41 NA 46.65 NA 39.37 NA
7 44.10 47.34 40.06 32.41 NA 34.79 NA 29.44 NA 52.92 NA 56.81 NA 48.07 NA 44.10 NA 47.34 NA 40.06 NA
8 44.77 48.01 40.73 32.91 NA 35.29 NA 29.94 NA 53.73 NA 57.61 NA 48.88 NA 44.77 NA 48.01 NA 40.73 NA
9 45.56 48.79 41.51 33.48 NA 35.86 NA 30.51 NA 54.67 NA 58.55 NA 49.82 NA 45.56 NA 48.79 NA 41.51 NA
10 46.32 49.56 42.28 34.05 NA 36.43 NA 31.08 NA 55.59 NA 59.47 NA 50.74 NA 46.32 NA 49.56 NA 42.28 NA
11 47.08 50.32 43.04 34.60 NA 36.98 NA 31.63 NA 56.50 NA 60.38 NA 51.65 NA 47.08 NA 50.32 NA 43.04 NA
12 47.78 51.02 43.74 35.12 NA 37.50 NA 32.15 NA 57.34 NA 61.22 NA 52.49 NA 47.78 NA 51.02 NA 43.74 NA
13 48.46 51.70 44.42 35.62 NA 38.00 NA 32.65 NA 58.15 NA 62.04 NA 53.30 NA 48.46 NA 51.70 NA 44.42 NA
14 49.16 52.39 45.11 36.13 NA 38.51 NA 33.16 NA 58.99 NA 62.87 NA 54.14 NA 49.16 NA 52.39 NA 45.11 NA
15 49.87 53.10 45.82 36.65 NA 39.03 NA 33.68 NA 59.84 NA 63.73 NA 54.99 NA 49.87 NA 53.10 NA 45.82 NA
16 50.59 53.83 46.55 37.18 NA 39.56 NA 34.21 NA 60.70 NA 64.59 NA 55.85 NA 50.59 NA 53.83 NA 46.55 NA
17 51.30 54.54 47.26 37.70 NA 40.08 NA 34.73 NA 61.56 NA 65.44 NA 56.71 NA 51.30 NA 54.54 NA 47.26 NA
18 52.00 55.24 47.96 38.22 NA 40.60 NA 35.25 NA 62.40 NA 66.29 NA 57.55 NA 52.00 NA 55.24 NA 47.96 NA
19 52.69 55.93 48.65 38.73 NA 41.11 NA 35.76 NA 63.23 NA 67.12 NA 58.38 NA 52.69 NA 55.93 NA 48.65 NA
20 53.38 56.62 49.34 39.23 NA 41.62 NA 36.26 NA 64.06 NA 67.94 NA 59.21 NA 53.38 NA 56.62 NA 49.34 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2031
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 39.69 42.93 35.65 29.17 NA 31.55 NA 26.20 NA 47.63 NA 51.51 NA 42.78 NA 39.69 NA 42.93 NA 35.65 NA
2 40.85 44.09 36.81 30.03 NA 32.41 NA 27.06 NA 49.02 NA 52.91 NA 44.18 NA 40.85 NA 44.09 NA 36.81 NA
3 42.47 45.71 38.43 31.21 NA 33.59 NA 28.24 NA 50.96 NA 54.85 NA 46.11 NA 42.47 NA 45.71 NA 38.43 NA
4 43.47 46.71 39.43 31.95 NA 34.33 NA 28.98 NA 52.16 NA 56.05 NA 47.31 NA 43.47 NA 46.71 NA 39.43 NA
5 44.35 47.59 40.31 32.60 NA 34.98 NA 29.63 NA 53.22 NA 57.11 NA 48.37 NA 44.35 NA 47.59 NA 40.31 NA
6 45.06 48.30 41.02 33.12 NA 35.50 NA 30.15 NA 54.07 NA 57.96 NA 49.22 NA 45.06 NA 48.30 NA 41.02 NA
7 45.75 48.99 41.71 33.62 NA 36.01 NA 30.66 NA 54.90 NA 58.79 NA 50.05 NA 45.75 NA 48.99 NA 41.71 NA
8 46.57 49.81 42.53 34.23 NA 36.61 NA 31.26 NA 55.88 NA 59.77 NA 51.04 NA 46.57 NA 49.81 NA 42.53 NA
9 47.37 50.61 43.33 34.82 NA 37.20 NA 31.85 NA 56.85 NA 60.74 NA 52.00 NA 47.37 NA 50.61 NA 43.33 NA
10 48.17 51.41 44.13 35.40 NA 37.78 NA 32.43 NA 57.80 NA 61.69 NA 52.95 NA 48.17 NA 51.41 NA 44.13 NA
11 48.90 52.13 44.85 35.94 NA 38.32 NA 32.97 NA 58.67 NA 62.56 NA 53.83 NA 48.90 NA 52.13 NA 44.85 NA
12 49.60 52.84 45.56 36.46 NA 38.84 NA 33.49 NA 59.52 NA 63.41 NA 54.67 NA 49.60 NA 52.84 NA 45.56 NA
13 50.33 53.57 46.29 36.99 NA 39.37 NA 34.02 NA 60.39 NA 64.28 NA 55.54 NA 50.33 NA 53.57 NA 46.29 NA
14 51.07 54.31 47.03 37.54 NA 39.92 NA 34.57 NA 61.28 NA 65.17 NA 56.43 NA 51.07 NA 54.31 NA 47.03 NA
15 51.82 55.06 47.78 38.09 NA 40.47 NA 35.12 NA 62.19 NA 66.08 NA 57.34 NA 51.82 NA 55.06 NA 47.78 NA
16 52.57 55.81 48.53 38.64 NA 41.02 NA 35.67 NA 63.08 NA 66.97 NA 58.24 NA 52.57 NA 55.81 NA 48.53 NA
17 53.31 56.55 49.27 39.18 NA 41.56 NA 36.21 NA 63.97 NA 67.86 NA 59.12 NA 53.31 NA 56.55 NA 49.27 NA
18 54.04 57.28 50.00 39.72 NA 42.10 NA 36.75 NA 64.84 NA 68.73 NA 59.99 NA 54.04 NA 57.28 NA 50.00 NA
19 54.76 58.00 50.72 40.25 NA 42.63 NA 37.28 NA 65.71 NA 69.59 NA 60.86 NA 54.76 NA 58.00 NA 50.72 NA
20 55.47 58.71 51.43 40.77 NA 43.15 NA 37.80 NA 66.56 NA 70.45 NA 61.71 NA 55.47 NA 58.71 NA 51.43 NA

Sheet 7: IPCo NF HLH LLH Non-Levelized

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller, and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors ****
Season 1 73.50% (Applied to March - May)
Season 2 120.00% (Applied to July, August, November, and December)
Season 3 100.00% (Applied to January, February, June, September, and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date: XXXX XX, 2026
Resource: Wind
Non-Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Year Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 37.76 41.00 33.72 27.76 NA 30.14 NA 24.79 NA 45.32 NA 49.20 NA 40.47 NA 37.76 NA 41.00 NA 33.72 NA
2028 40.11 43.35 36.07 29.48 NA 31.87 NA 26.51 NA 48.14 NA 52.02 NA 43.29 NA 40.11 NA 43.35 NA 36.07 NA
2029 41.96 45.20 37.92 30.84 NA 33.22 NA 27.87 NA 50.35 NA 54.24 NA 45.50 NA 41.96 NA 45.20 NA 37.92 NA
2030 39.59 42.83 35.55 29.10 NA 31.48 NA 26.13 NA 47.51 NA 51.39 NA 42.66 NA 39.59 NA 42.83 NA 35.55 NA
2031 39.69 42.93 35.65 29.17 NA 31.55 NA 26.20 NA 47.63 NA 51.51 NA 42.78 NA 39.69 NA 42.93 NA 35.65 NA
2032 42.10 45.34 38.06 30.95 NA 33.33 NA 27.98 NA 50.52 NA 54.41 NA 45.67 NA 42.10 NA 45.34 NA 38.06 NA
2033 46.06 49.30 42.02 33.85 NA 36.23 NA 30.88 NA 55.27 NA 59.16 NA 50.42 NA 46.06 NA 49.30 NA 42.02 NA
2034 46.93 50.17 42.89 34.50 NA 36.88 NA 31.53 NA 56.32 NA 60.21 NA 51.47 NA 46.93 NA 50.17 NA 42.89 NA
2035 48.58 51.82 44.54 35.71 NA 38.09 NA 32.74 NA 58.30 NA 62.19 NA 53.45 NA 48.58 NA 51.82 NA 44.54 NA
2036 49.46 52.70 45.42 36.36 NA 38.74 NA 33.39 NA 59.36 NA 63.24 NA 54.51 NA 49.46 NA 52.70 NA 45.42 NA
2037 51.12 54.36 47.08 37.57 NA 39.95 NA 34.60 NA 61.34 NA 65.23 NA 56.49 NA 51.12 NA 54.36 NA 47.08 NA
2038 54.31 57.55 50.27 39.92 NA 42.30 NA 36.95 NA 65.17 NA 69.06 NA 60.33 NA 54.31 NA 57.55 NA 50.27 NA
2039 56.35 59.59 52.31 41.42 NA 43.80 NA 38.45 NA 67.62 NA 71.51 NA 62.78 NA 56.35 NA 59.59 NA 52.31 NA
2040 58.55 61.79 54.51 43.03 NA 45.41 NA 40.06 NA 70.26 NA 74.15 NA 65.41 NA 58.55 NA 61.79 NA 54.51 NA
2041 59.91 63.15 55.87 44.04 NA 46.42 NA 41.07 NA 71.90 NA 75.78 NA 67.05 NA 59.91 NA 63.15 NA 55.87 NA
2042 61.81 65.05 57.77 45.43 NA 47.81 NA 42.46 NA 74.18 NA 78.06 NA 69.33 NA 61.81 NA 65.05 NA 57.77 NA
2043 64.63 67.87 60.59 47.50 NA 49.88 NA 44.53 NA 77.55 NA 81.44 NA 72.71 NA 64.63 NA 67.87 NA 60.59 NA
2044 67.57 70.81 63.53 49.67 NA 52.05 NA 46.70 NA 81.09 NA 84.97 NA 76.24 NA 67.57 NA 70.81 NA 63.53 NA
2045 70.65 73.89 66.61 51.93 NA 54.31 NA 48.96 NA 84.78 NA 88.67 NA 79.93 NA 70.65 NA 73.89 NA 66.61 NA
2046 73.35 76.59 69.31 53.92 NA 56.30 NA 50.95 NA 88.02 NA 91.91 NA 83.18 NA 73.35 NA 76.59 NA 69.31 NA
2047 76.16 79.40 72.12 55.98 NA 58.36 NA 53.01 NA 91.39 NA 95.28 NA 86.55 NA 76.16 NA 79.40 NA 72.12 NA
2048 79.08 82.32 75.04 58.12 NA 60.50 NA 55.15 NA 94.89 NA 98.78 NA 90.04 NA 79.08 NA 82.32 NA 75.04 NA
2049 82.10 85.34 78.06 60.35 NA 62.73 NA 57.38 NA 98.52 NA 102.41 NA 93.67 NA 82.10 NA 85.34 NA 78.06 NA
2050 85.24 88.48 81.20 62.65 NA 65.04 NA 59.68 NA 102.29 NA 106.18 NA 97.44 NA 85.24 NA 88.48 NA 81.20 NA
2051 8.46 11.70 4.42 6.22 NA 8.60 NA 3.25 NA 10.16 NA 14.04 NA 5.31 NA 8.46 NA 11.70 NA 4.42 NA

Sheet 8: IPCOStorage(Energy)Non-LevelADJ

IDAHO POWER
AVOIDED COST RATES OF ENERGY FOR ENERGY STORAGE PROJECTS
Eligibility for these rates is limited to energy storage projects 100 kW or smaller
Seasonalization Factors ****
Season 1 73.50% (Applied to March - May)
Season 2 120.00% (Applied to July, August, November, and December)
Season 3 100.00% (Applied to January, February, June, September, and October)
IDAHO POWER
NON-LEVELIZED RATES
Non-Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Year Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 34.73 37.97 30.69 25.52 NA 27.91 NA 22.56 NA 41.67 NA 45.56 NA 36.82 NA 34.73 NA 37.97 NA 30.69 NA
2028 37.03 40.27 32.99 27.22 NA 29.60 NA 24.25 NA 44.44 NA 48.33 NA 39.59 NA 37.03 NA 40.27 NA 32.99 NA
2029 38.83 42.07 34.79 28.54 NA 30.92 NA 25.57 NA 46.60 NA 50.49 NA 41.75 NA 38.83 NA 42.07 NA 34.79 NA
2030 36.42 39.66 32.38 26.77 NA 29.15 NA 23.80 NA 43.70 NA 47.59 NA 38.85 NA 36.42 NA 39.66 NA 32.38 NA
2031 36.47 39.71 32.43 26.81 NA 29.19 NA 23.84 NA 43.76 NA 47.65 NA 38.92 NA 36.47 NA 39.71 NA 32.43 NA
2032 38.84 42.08 34.80 28.54 NA 30.93 NA 25.57 NA 46.60 NA 50.49 NA 41.75 NA 38.84 NA 42.08 NA 34.80 NA
2033 42.74 45.98 38.70 31.42 NA 33.80 NA 28.45 NA 51.29 NA 55.18 NA 46.44 NA 42.74 NA 45.98 NA 38.70 NA
2034 43.57 46.81 39.53 32.02 NA 34.41 NA 29.05 NA 52.29 NA 56.17 NA 47.44 NA 43.57 NA 46.81 NA 39.53 NA
2035 45.17 48.41 41.13 33.20 NA 35.58 NA 30.23 NA 54.20 NA 58.09 NA 49.36 NA 45.17 NA 48.41 NA 41.13 NA
2036 46.00 49.24 41.96 33.81 NA 36.19 NA 30.84 NA 55.20 NA 59.09 NA 50.35 NA 46.00 NA 49.24 NA 41.96 NA
2037 47.60 50.84 43.56 34.99 NA 37.37 NA 32.02 NA 57.12 NA 61.01 NA 52.27 NA 47.60 NA 50.84 NA 43.56 NA
2038 50.75 53.98 46.70 37.30 NA 39.68 NA 34.33 NA 60.89 NA 64.78 NA 56.05 NA 50.75 NA 53.98 NA 46.70 NA
2039 52.73 55.97 48.69 38.76 NA 41.14 NA 35.79 NA 63.28 NA 67.17 NA 58.43 NA 52.73 NA 55.97 NA 48.69 NA
2040 54.88 58.12 50.84 40.33 NA 42.72 NA 37.36 NA 65.85 NA 69.74 NA 61.00 NA 54.88 NA 58.12 NA 50.84 NA
2041 56.19 59.43 52.15 41.30 NA 43.68 NA 38.33 NA 67.42 NA 71.31 NA 62.58 NA 56.19 NA 59.43 NA 52.15 NA
2042 58.03 61.27 53.99 42.65 NA 45.03 NA 39.68 NA 69.64 NA 73.53 NA 64.79 NA 58.03 NA 61.27 NA 53.99 NA
2043 60.79 64.03 56.75 44.68 NA 47.06 NA 41.71 NA 72.95 NA 76.84 NA 68.10 NA 60.79 NA 64.03 NA 56.75 NA
2044 63.68 66.92 59.64 46.80 NA 49.18 NA 43.83 NA 76.41 NA 80.30 NA 71.56 NA 63.68 NA 66.92 NA 59.64 NA
2045 66.70 69.94 62.66 49.02 NA 51.40 NA 46.05 NA 80.04 NA 83.92 NA 75.19 NA 66.70 NA 69.94 NA 62.66 NA
2046 69.34 72.58 65.30 50.97 NA 53.35 NA 48.00 NA 83.21 NA 87.10 NA 78.36 NA 69.34 NA 72.58 NA 65.30 NA
2047 72.09 75.33 68.05 52.99 NA 55.37 NA 50.02 NA 86.51 NA 90.40 NA 81.66 NA 72.09 NA 75.33 NA 68.05 NA
2048 74.95 78.18 70.90 55.08 NA 57.47 NA 52.12 NA 89.93 NA 93.82 NA 85.09 NA 74.95 NA 78.18 NA 70.90 NA
2049 77.91 81.15 73.87 57.26 NA 59.65 NA 54.29 NA 93.49 NA 97.38 NA 88.64 NA 77.91 NA 81.15 NA 73.87 NA
2050 80.99 84.23 76.95 59.53 NA 61.91 NA 56.56 NA 97.19 NA 101.08 NA 92.34 NA 80.99 NA 84.23 NA 76.95 NA
2051 4.15 7.39 0.11 3.05 NA 5.43 NA 0.08 NA 4.98 NA 8.86 NA 0.13 NA 4.15 NA 7.39 NA 0.11 NA

Sheet 9: IPCOStorage(Capacity)

Years since the first deficit (Years) Calendar Year Column T in AVOID NEW (This represents annual value of CCCT in $/MW divided by (36524annual availability factor of chosen technology category, e.g. wind)) Non-Levelized Annual Value of CCCT in $/MW (using wind's annual capacity factor of 33%) Spreading Non-Levelized Annual Value of CCCT over Peak Hours ($/MWh) Levelized Annual Value of CCCT in $/MW with Online Year of 2027 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2027 Levelized Annual Value of CCCT in $/MW with Online Year of 2028 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2028 Levelized Annual Value of CCCT in $/MW with Online Year of 2029 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2029 Levelized Annual Value of CCCT in $/MW with Online Year of 2030 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2030 Levelized Annual Value of CCCT in $/MW with Online Year of 2031 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2031 Levelized Annual Value of CCCT in $/MW with Online Year of 2032 Spreading Levelized Annual Value of CCCT over Peak Hours ($/MWh) with Online Year of 2032
1 2027 60.73 175549.48 120.24 $175,549.48 $120.24 Total 2026 Hours
2 2028 61.62 178134.53 122.01 $176,795.83 $121.09 $178,134.53 122.01 Period Jun. 15 - Sep. 15 Nov. 15 - Feb. 15
3 2029 62.53 180758.31 123.81 $178,023.44 $121.93 $179,399.55 122.88 $180,758.31 $123.81 Non-Premium Peak 234 380
4 2030 63.45 183421.43 125.63 $179,231.87 $122.76 $180,645.57 123.73 $182,042.30 $124.69 $183,421.43 $125.63 Premium Peak 390 456
5 2031 64.39 186124.48 127.48 $180,420.66 $123.58 $181,872.11 124.57 $183,307.00 $125.55 $184,724.67 $126.52 $186,124.48 $127.48 Total Peak Hours in a year 624 836
6 2032 65.33 188868.07 129.36 $181,589.43 $124.38 $183,078.73 125.40 $184,551.93 $126.41 $186,008.33 $127.40 $187,447.27 $128.39 $188,868.07 $129.36 1460
7 2033 66.30 191652.84 131.27 $182,737.81 $125.16 $184,265.03 126.21 $185,776.65 $127.24 $187,271.94 $128.27 $188,750.19 $129.28 $190,210.71 $130.28
8 2034 67.28 194479.40 133.21 $183,865.45 $125.94 $185,430.63 127.01 $186,980.75 $128.07 $188,515.04 $129.12 $190,032.76 $130.16 $191,533.19 $131.19
9 2035 68.27 197348.40 135.17 $184,972.06 $126.69 $186,575.19 127.79 $188,163.85 $128.88 $189,737.21 $129.96 $191,294.52 $131.02 $192,835.01 $132.08
10 2036 69.28 200260.49 137.16 $186,057.35 $127.44 $187,698.41 128.56 $189,325.59 $129.68 $190,938.07 $130.78 $192,535.04 $131.87 $194,115.72 $132.96
11 2037 70.30 203216.34 139.19 $187,121.09 $128.17 $188,799.99 129.32 $190,465.66 $130.46 $192,117.25 $131.59 $193,753.93 $132.71 $195,374.87 $133.82
12 2038 71.34 206216.61 141.24 $188,163.08 $128.88 $189,879.71 130.05 $191,583.79 $131.22 $193,274.45 $132.38 $194,950.82 $133.53 $196,612.06 $134.67
13 2039 72.39 209262.00 143.33 $189,183.14 $129.58 $190,937.34 130.78 $192,679.72 $131.97 $194,409.37 $133.16 $196,125.40 $134.33 $197,826.94 $135.50
14 2040 73.46 212353.18 145.45 $190,181.13 $130.26 $191,972.72 131.49 $193,753.24 $132.71 $195,521.77 $133.92 $197,277.38 $135.12 $199,019.17 $136.31
15 2041 74.54 215490.87 147.60 $191,156.95 $130.93 $192,985.71 132.18 $194,804.18 $133.43 $196,611.42 $134.67 $198,406.49 $135.89 $200,188.46 $137.12
16 2042 75.65 218675.78 149.78 $192,110.51 $131.58 $193,976.19 132.86 $195,832.39 $134.13 $197,678.16 $135.40 $199,512.53 $136.65 $201,334.55 $137.90
17 2043 76.76 221908.65 151.99 $193,041.78 $132.22 $194,944.08 133.52 $196,837.76 $134.82 $198,721.83 $136.11 $200,595.30 $137.39 $202,457.22 $138.67
18 2044 77.90 225190.20 154.24 $193,950.73 $132.84 $195,889.35 134.17 $197,820.21 $135.49 $199,742.31 $136.81 $201,654.67 $138.12 $203,556.28 $139.42
19 2045 79.05 228521.19 156.52 $194,837.40 $133.45 $196,811.98 134.80 $198,779.69 $136.15 $200,739.54 $137.49 $202,690.50 $138.83 $204,631.58 $140.16
20 2046 80.22 231902.38 158.84 $195,701.82 $134.04 $197,711.98 135.42 $199,716.20 $136.79 $201,713.45 $138.16 $203,702.73 $139.52 $205,683.01 $140.88
21 2047 81.41 235334.54 161.19 $198,589.41 136.02 $200,629.74 $137.42 $202,664.05 $138.81 $204,691.31 $140.20 $206,710.47 $141.58
22 2048 82.61 238818.47 163.57 $201,520.37 $138.03 $203,591.34 $139.45 $205,656.21 $140.86 $207,713.93 $142.27
23 2049 83.84 242354.95 166.00 $204,495.38 $140.07 $206,597.47 $141.51 $208,693.36 $142.94
24 2050 85.08 245944.81 168.46 $207,515.12 $142.13 $209,648.79 $143.60
25 2051 86.34 249588.86 170.95 $210,580.27 $144.23
87.62
88.92
90.24
91.57
92.93
AVOIDED COST OF CAPACITY FOR ENERGY STORAGE (IPCO) (Avoided cost of capacity for energy storage is only available for generation during peak hours in accordance with Order No. 34913.)
Calendar Year Non-levelized Avoided Cost of Capacity during Peak Hours ($/MWh) Contract Length Levelized Avoided Cost of Capacity during Peak Hours ($/MWh)
Online Year 2027 Online Year 2028 Online Year 2029 Online Year 2030 Online Year 2031 Online Year 2032
2027 120.24 1 $120.24 122.01 $123.81 $125.63 $127.48 $129.36
2028 122.01 2 $121.09 122.88 $124.69 $126.52 $128.39 $130.28
2029 123.81 3 $121.93 123.73 $125.55 $127.40 $129.28 $131.19
2030 125.63 4 $122.76 124.57 $126.41 $128.27 $130.16 $132.08
2031 127.48 5 $123.58 125.40 $127.24 $129.12 $131.02 $132.96
2032 129.36 6 $124.38 126.21 $128.07 $129.96 $131.87 $133.82
2033 131.27 7 $125.16 127.01 $128.88 $130.78 $132.71 $134.67
2034 133.21 8 $125.94 127.79 $129.68 $131.59 $133.53 $135.50
2035 135.17 9 $126.69 128.56 $130.46 $132.38 $134.33 $136.31
2036 137.16 10 $127.44 129.32 $131.22 $133.16 $135.12 $137.12
2037 139.19 11 $128.17 130.05 $131.97 $133.92 $135.89 $137.90
2038 141.24 12 $128.88 130.78 $132.71 $134.67 $136.65 $138.67
2039 143.33 13 $129.58 131.49 $133.43 $135.40 $137.39 $139.42
2040 145.45 14 $130.26 132.18 $134.13 $136.11 $138.12 $140.16
2041 147.60 15 $130.93 132.86 $134.82 $136.81 $138.83 $140.88
2042 149.78 16 $131.58 133.52 $135.49 $137.49 $139.52 $141.58
2043 151.99 17 $132.22 134.17 $136.15 $138.16 $140.20 $142.27
2044 154.24 18 $132.84 134.80 $136.79 $138.81 $140.86 $142.94
2045 156.52 19 $133.45 135.42 $137.42 $139.45 $141.51 $143.60
2046 158.84 20 $134.04 136.02 $138.03 $140.07 $142.13 $144.23
2047 161.19
2048 163.57
2049 166.00
2050 168.46
2051 170.95

Sheet 10: IPCOStorage(WinterCapacity)

Years since the first deficit (Years) Calendar Year Column T in AVOID NEW (This represents annual value of CCCT in $/MW divided by (36524annual availability factor of chosen technology category, e.g. wind)) Non-Levelized Winter Value of CCCT in $/MW (using wind's annual capacity factor of 33%, winter distribution of 16.7%) Spreading Non-Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) Levelized Winter Value of CCCT in $/MW with Online Year of 2027 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2027 Levelized Winter Value of CCCT in $/MW with Online Year of 2028 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2028 Levelized Winter Value of CCCT in $/MW with Online Year of 2029 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2029 Levelized Winter Value of CCCT in $/MW with Online Year of 2030 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2030 Levelized Winter Value of CCCT in $/MW with Online Year of 2031 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2031 Levelized Winter Value of CCCT in $/MW with Online Year of 2032 Spreading Levelized Winter Value of CCCT over Winter Peak Hours ($/MWh) with Online Year of 2032
1 2027 60.73 29316.76 35.07 $29,316.76 $35.07 Total 2026 Hours
2 2028 61.62 29748.47 35.58 $29,524.90 $35.32 $29,748.47 35.58 Period Jun. 15 - Sep. 15 Nov. 15 - Feb. 15
3 2029 62.53 30186.64 36.11 $29,729.91 $35.56 $29,959.73 35.84 $30,186.64 $36.11 Non-Premium Peak 234 380
4 2030 63.45 30631.38 36.64 $29,931.72 $35.80 $30,167.81 36.09 $30,401.06 $36.36 $30,631.38 $36.64 Premium Peak 390 456
5 2031 64.39 31082.79 37.18 $30,130.25 $36.04 $30,372.64 36.33 $30,612.27 $36.62 $30,849.02 $36.90 $31,082.79 $37.18 Total Peak Hours in a year 624 836
6 2032 65.33 31540.97 37.73 $30,325.44 $36.27 $30,574.15 36.57 $30,820.17 $36.87 $31,063.39 $37.16 $31,303.69 $37.44 $31,540.97 $37.73 1460
7 2033 66.30 32006.02 38.28 $30,517.21 $36.50 $30,772.26 36.81 $31,024.70 $37.11 $31,274.41 $37.41 $31,521.28 $37.70 $31,765.19 $38.00
8 2034 67.28 32478.06 38.85 $30,705.53 $36.73 $30,966.92 37.04 $31,225.79 $37.35 $31,482.01 $37.66 $31,735.47 $37.96 $31,986.04 $38.26
9 2035 68.27 32957.18 39.42 $30,890.33 $36.95 $31,158.06 37.27 $31,423.36 $37.59 $31,686.11 $37.90 $31,946.19 $38.21 $32,203.45 $38.52
10 2036 69.28 33443.50 40.00 $31,071.58 $37.17 $31,345.63 37.49 $31,617.37 $37.82 $31,886.66 $38.14 $32,153.35 $38.46 $32,417.32 $38.78
11 2037 70.30 33937.13 40.59 $31,249.22 $37.38 $31,529.60 37.71 $31,807.77 $38.05 $32,083.58 $38.38 $32,356.91 $38.70 $32,627.60 $39.03
12 2038 71.34 34438.17 41.19 $31,423.23 $37.59 $31,709.91 37.93 $31,994.49 $38.27 $32,276.83 $38.61 $32,556.79 $38.94 $32,834.21 $39.28
13 2039 72.39 34946.75 41.80 $31,593.58 $37.79 $31,886.54 38.14 $32,177.51 $38.49 $32,466.36 $38.84 $32,752.94 $39.18 $33,037.10 $39.52
14 2040 73.46 35462.98 42.42 $31,760.25 $37.99 $32,059.45 38.35 $32,356.79 $38.70 $32,652.13 $39.06 $32,945.32 $39.41 $33,236.20 $39.76
15 2041 74.54 35986.98 43.05 $31,923.21 $38.19 $32,228.61 38.55 $32,532.30 $38.91 $32,834.11 $39.28 $33,133.88 $39.63 $33,431.47 $39.99
16 2042 75.65 36518.86 43.68 $32,082.46 $38.38 $32,394.02 38.75 $32,704.01 $39.12 $33,012.25 $39.49 $33,318.59 $39.85 $33,622.87 $40.22
17 2043 76.76 37058.74 44.33 $32,237.98 $38.56 $32,555.66 38.94 $32,871.91 $39.32 $33,186.54 $39.70 $33,499.42 $40.07 $33,810.36 $40.44
18 2044 77.90 37606.76 44.98 $32,389.77 $38.74 $32,713.52 39.13 $33,035.97 $39.52 $33,356.97 $39.90 $33,676.33 $40.28 $33,993.90 $40.66
19 2045 79.05 38163.04 45.65 $32,537.85 $38.92 $32,867.60 39.32 $33,196.21 $39.71 $33,523.50 $40.10 $33,849.31 $40.49 $34,173.47 $40.88
20 2046 80.22 38727.70 46.32 $32,682.20 $39.09 $33,017.90 39.50 $33,352.60 $39.90 $33,686.15 $40.29 $34,018.36 $40.69 $34,349.06 $41.09
21 2047 81.41 39300.87 47.01 $33,164.43 39.67 $33,505.17 $40.08 $33,844.90 $40.48 $34,183.45 $40.89 $34,520.65 $41.29
22 2048 82.61 39882.68 47.71 $33,653.90 $40.26 $33,999.75 $40.67 $34,344.59 $41.08 $34,688.23 $41.49
23 2049 83.84 40473.28 48.41 $34,150.73 $40.85 $34,501.78 $41.27 $34,851.79 $41.69
24 2050 85.08 41072.78 49.13 $34,655.02 $41.45 $35,011.35 $41.88
25 2051 86.34 41681.34 49.86 $35,166.90 $42.07
87.62
88.92
90.24
91.57
92.93
WINTER AVOIDED COST OF CAPACITY FOR ENERGY STORAGE (IPCO) (Avoided cost of capacity for energy storage is only available for generation during peak hours in accordance with Order No. 34913.)
Calendar Year Non-levelized Avoided Cost of Capacity during Peak Hours ($/MWh) Contract Length Levelized Avoided Cost of Capacity during Peak Hours ($/MWh)
Online Year 2027 Online Year 2028 Online Year 2029 Online Year 2030 Online Year 2031 Online Year 2032
2027 35.07 1 $35.07 35.58 $36.11 $36.64 $37.18 $37.73
2028 35.58 2 $35.32 35.84 $36.36 $36.90 $37.44 $38.00
2029 36.11 3 $35.56 36.09 $36.62 $37.16 $37.70 $38.26
2030 36.64 4 $35.80 36.33 $36.87 $37.41 $37.96 $38.52
2031 37.18 5 $36.04 36.57 $37.11 $37.66 $38.21 $38.78
2032 37.73 6 $36.27 36.81 $37.35 $37.90 $38.46 $39.03
2033 38.28 7 $36.50 37.04 $37.59 $38.14 $38.70 $39.28
2034 38.85 8 $36.73 37.27 $37.82 $38.38 $38.94 $39.52
2035 39.42 9 $36.95 37.49 $38.05 $38.61 $39.18 $39.76
2036 40.00 10 $37.17 37.71 $38.27 $38.84 $39.41 $39.99
2037 40.59 11 $37.38 37.93 $38.49 $39.06 $39.63 $40.22
2038 41.19 12 $37.59 38.14 $38.70 $39.28 $39.85 $40.44
2039 41.80 13 $37.79 38.35 $38.91 $39.49 $40.07 $40.66
2040 42.42 14 $37.99 38.55 $39.12 $39.70 $40.28 $40.88
2041 43.05 15 $38.19 38.75 $39.32 $39.90 $40.49 $41.09
2042 43.68 16 $38.38 38.94 $39.52 $40.10 $40.69 $41.29
2043 44.33 17 $38.56 39.13 $39.71 $40.29 $40.89 $41.49
2044 44.98 18 $38.74 39.32 $39.90 $40.48 $41.08 $41.69
2045 45.65 19 $38.92 39.50 $40.08 $40.67 $41.27 $41.88
2046 46.32 20 $39.09 39.67 $40.26 $40.85 $41.45 $42.07
2047 47.01
2048 47.71
2049 48.41
2050 49.13
2051 49.86

Sheet 11: IPCOStorage(SummerCapacity)

Years since the first deficit (Years) Calendar Year Column T in AVOID NEW (This represents annual value of CCCT in $/MW divided by (36524annual availability factor of chosen technology category, e.g. wind)) Non-Levelized Summer Value of CCCT in $/MW (using wind's annual capacity factor of 33%, summer distribution of 83.3%) Spreading Non-Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) Levelized Summer Value of CCCT in $/MW with Online Year of 2027 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2027 Levelized Summer Value of CCCT in $/MW with Online Year of 2028 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2028 Levelized Summer Value of CCCT in $/MW with Online Year of 2029 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2029 Levelized Summer Value of CCCT in $/MW with Online Year of 2030 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2030 Levelized Summer Value of CCCT in $/MW with Online Year of 2031 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2031 Levelized Summer Value of CCCT in $/MW with Online Year of 2032 Spreading Levelized Summer Value of CCCT over Summer Peak Hours ($/MWh) with Online Year of 2032
1 2027 60.73 146232.72 234.35 $146,232.72 $234.35 Total 2026 Hours
2 2028 61.62 148386.06 237.80 $147,270.92 $236.01 $148,386.06 237.80 Period Jun. 15 - Sep. 15 Nov. 15 - Feb. 15
3 2029 62.53 150571.67 241.30 $148,293.53 $237.65 $149,439.83 239.49 $150,571.67 $241.30 Non-Premium Peak 234 380
4 2030 63.45 152790.05 244.86 $149,300.14 $239.26 $150,477.76 241.15 $151,641.24 $243.01 $152,790.05 $244.86 Premium Peak 390 456
5 2031 64.39 155041.69 248.46 $150,290.41 $240.85 $151,499.46 242.79 $152,694.73 $244.70 $153,875.65 $246.60 $155,041.69 $248.46 Total Peak Hours in a year 624 836
6 2032 65.33 157327.11 252.13 $151,264.00 $242.41 $152,504.58 244.40 $153,731.76 $246.36 $154,944.94 $248.31 $156,143.57 $250.23 $157,327.11 $252.13 1460
7 2033 66.30 159646.81 255.84 $152,220.60 $243.94 $153,492.77 245.98 $154,751.95 $248.00 $155,997.53 $250.00 $157,228.91 $251.97 $158,445.52 $253.92
8 2034 67.28 162001.34 259.62 $153,159.92 $245.45 $154,463.72 247.54 $155,754.97 $249.61 $157,033.03 $251.66 $158,297.29 $253.68 $159,547.15 $255.68
9 2035 68.27 164391.22 263.45 $154,081.72 $246.93 $155,417.14 249.07 $156,740.48 $251.19 $158,051.10 $253.29 $159,348.34 $255.37 $160,631.57 $257.42
10 2036 69.28 166816.99 267.33 $154,985.77 $248.37 $156,352.77 250.57 $157,708.21 $252.74 $159,051.41 $254.89 $160,381.69 $257.02 $161,698.39 $259.13
11 2037 70.30 169279.21 271.28 $155,871.87 $249.79 $157,270.39 252.04 $158,657.90 $254.26 $160,033.67 $256.46 $161,397.02 $258.65 $162,747.26 $260.81
12 2038 71.34 171778.44 275.29 $156,739.85 $251.19 $158,169.80 253.48 $159,589.29 $255.75 $160,997.61 $258.01 $162,394.03 $260.25 $163,777.85 $262.46
13 2039 72.39 174315.24 279.35 $157,589.56 $252.55 $159,050.81 254.89 $160,502.21 $257.22 $161,943.00 $259.52 $163,372.46 $261.81 $164,789.84 $264.09
14 2040 73.46 176890.20 283.48 $158,420.88 $253.88 $159,913.28 256.27 $161,396.45 $258.65 $162,869.63 $261.01 $164,332.05 $263.35 $165,782.97 $265.68
15 2041 74.54 179503.90 287.67 $159,233.74 $255.18 $160,757.10 257.62 $162,271.88 $260.05 $163,777.32 $262.46 $165,272.61 $264.86 $166,756.99 $267.24
16 2042 75.65 182156.93 291.92 $160,028.05 $256.46 $161,582.16 258.95 $163,128.38 $261.42 $164,665.91 $263.89 $166,193.94 $266.34 $167,711.68 $268.77
17 2043 76.76 184849.90 296.23 $160,803.80 $257.70 $162,388.42 260.24 $163,965.85 $262.77 $165,535.28 $265.28 $167,095.89 $267.78 $168,646.87 $270.27
18 2044 77.90 187583.44 300.61 $161,560.96 $258.91 $163,175.83 261.50 $164,784.23 $264.08 $166,385.35 $266.64 $167,978.34 $269.20 $169,562.38 $271.73
19 2045 79.05 190358.15 305.06 $162,299.56 $260.10 $163,944.38 262.73 $165,583.48 $265.36 $167,216.03 $267.97 $168,841.19 $270.58 $170,458.11 $273.17
20 2046 80.22 193174.68 309.57 $163,019.62 $261.25 $164,694.08 263.93 $166,363.59 $266.61 $168,027.31 $269.27 $169,684.38 $271.93 $171,333.94 $274.57
21 2047 81.41 196033.67 314.16 $165,424.98 265.10 $167,124.57 $267.83 $168,819.15 $270.54 $170,507.86 $273.25 $172,189.82 $275.95
22 2048 82.61 198935.78 318.81 $167,866.47 $269.02 $169,591.59 $271.78 $171,311.62 $274.54 $173,025.70 $277.28
23 2049 83.84 201881.68 323.53 $170,344.65 $272.99 $172,095.69 $275.79 $173,841.57 $278.59
24 2050 85.08 204872.03 328.32 $172,860.09 $277.02 $174,637.44 $279.87
25 2051 86.34 207907.52 333.19 $175,413.36 $281.11
87.62
88.92
90.24
91.57
92.93
SUMMER AVOIDED COST OF CAPACITY FOR ENERGY STORAGE (IPCO) (Avoided cost of capacity for energy storage is only available for generation during peak hours in accordance with Order No. 34913.)
Calendar Year Non-levelized Avoided Cost of Capacity during Peak Hours ($/MWh) Contract Length Levelized Avoided Cost of Capacity during Peak Hours ($/MWh)
Online Year 2027 Online Year 2028 Online Year 2029 Online Year 2030 Online Year 2031 Online Year 2032
2027 234.35 1 $234.35 237.80 $241.30 $244.86 $248.46 $252.13
2028 237.80 2 $236.01 239.49 $243.01 $246.60 $250.23 $253.92
2029 241.30 3 $237.65 241.15 $244.70 $248.31 $251.97 $255.68
2030 244.86 4 $239.26 242.79 $246.36 $250.00 $253.68 $257.42
2031 248.46 5 $240.85 244.40 $248.00 $251.66 $255.37 $259.13
2032 252.13 6 $242.41 245.98 $249.61 $253.29 $257.02 $260.81
2033 255.84 7 $243.94 247.54 $251.19 $254.89 $258.65 $262.46
2034 259.62 8 $245.45 249.07 $252.74 $256.46 $260.25 $264.09
2035 263.45 9 $246.93 250.57 $254.26 $258.01 $261.81 $265.68
2036 267.33 10 $248.37 252.04 $255.75 $259.52 $263.35 $267.24
2037 271.28 11 $249.79 253.48 $257.22 $261.01 $264.86 $268.77
2038 275.29 12 $251.19 254.89 $258.65 $262.46 $266.34 $270.27
2039 279.35 13 $252.55 256.27 $260.05 $263.89 $267.78 $271.73
2040 283.48 14 $253.88 257.62 $261.42 $265.28 $269.20 $273.17
2041 287.67 15 $255.18 258.95 $262.77 $266.64 $270.58 $274.57
2042 291.92 16 $256.46 260.24 $264.08 $267.97 $271.93 $275.95
2043 296.23 17 $257.70 261.50 $265.36 $269.27 $273.25 $277.28
2044 300.61 18 $258.91 262.73 $266.61 $270.54 $274.54 $278.59
2045 305.06 19 $260.10 263.93 $267.83 $271.78 $275.79 $279.87
2046 309.57 20 $261.25 265.10 $269.02 $272.99 $277.02 $281.11
2047 314.16
2048 318.81
2049 323.53
2050 328.32
2051 333.19

Sheet 12: IPCOStorage(Energy)LevelizedADJ

IDAHO POWER
AVOIDED COST RATES OF ENERGY FOR ENERGY STORAGE PROJECTS
Eligibility for these rates is limited to energy storage projects 100 kW or smaller.
Seasonalization Factors
Season 1 73.50% (Applied to March - May)
Season 2 120.00% (Applied to July, August, November, and December)
Season 3 100.00% (Applied to January, February, June, September, and October)
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2026
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2 31.67 34.91 27.63 23.28 NA 25.66 NA 20.31 NA 38.01 NA 41.90 NA 33.16 NA 31.67 NA 34.91 NA 27.63 NA
3 33.33 36.57 29.29 24.50 NA 26.88 NA 21.53 NA 40.00 NA 43.89 NA 35.15 NA 33.33 NA 36.57 NA 29.29 NA
4 34.57 37.81 30.53 25.41 NA 27.79 NA 22.44 NA 41.48 NA 45.37 NA 36.63 NA 34.57 NA 37.81 NA 30.53 NA
5 34.88 38.12 30.84 25.64 NA 28.02 NA 22.67 NA 41.86 NA 45.75 NA 37.01 NA 34.88 NA 38.12 NA 30.84 NA
6 35.10 38.34 31.06 25.80 NA 28.18 NA 22.83 NA 42.12 NA 46.01 NA 37.28 NA 35.10 NA 38.34 NA 31.06 NA
7 35.53 38.77 31.49 26.11 NA 28.50 NA 23.14 NA 42.64 NA 46.52 NA 37.79 NA 35.53 NA 38.77 NA 31.49 NA
8 36.22 39.46 32.18 26.62 NA 29.00 NA 23.65 NA 43.47 NA 47.35 NA 38.62 NA 36.22 NA 39.46 NA 32.18 NA
9 36.83 40.07 32.79 27.07 NA 29.45 NA 24.10 NA 44.19 NA 48.08 NA 39.34 NA 36.83 NA 40.07 NA 32.79 NA
10 37.42 40.66 33.38 27.50 NA 29.88 NA 24.53 NA 44.90 NA 48.79 NA 40.05 NA 37.42 NA 40.66 NA 33.38 NA
11 37.95 41.19 33.91 27.89 NA 30.27 NA 24.92 NA 45.54 NA 49.43 NA 40.69 NA 37.95 NA 41.19 NA 33.91 NA
12 38.48 41.72 34.44 28.28 NA 30.66 NA 25.31 NA 46.17 NA 50.06 NA 41.32 NA 38.48 NA 41.72 NA 34.44 NA
13 39.07 42.31 35.03 28.72 NA 31.10 NA 25.75 NA 46.88 NA 50.77 NA 42.04 NA 39.07 NA 42.31 NA 35.03 NA
14 39.66 42.90 35.62 29.15 NA 31.53 NA 26.18 NA 47.59 NA 51.48 NA 42.74 NA 39.66 NA 42.90 NA 35.62 NA
15 40.25 43.48 36.20 29.58 NA 31.96 NA 26.61 NA 48.29 NA 52.18 NA 43.45 NA 40.25 NA 43.48 NA 36.20 NA
16 40.80 44.04 36.76 29.99 NA 32.37 NA 27.02 NA 48.96 NA 52.84 NA 44.11 NA 40.80 NA 44.04 NA 36.76 NA
17 41.34 44.58 37.30 30.38 NA 32.76 NA 27.41 NA 49.60 NA 53.49 NA 44.76 NA 41.34 NA 44.58 NA 37.30 NA
18 41.89 45.13 37.85 30.79 NA 33.17 NA 27.82 NA 50.26 NA 54.15 NA 45.42 NA 41.89 NA 45.13 NA 37.85 NA
19 42.45 45.68 38.40 31.20 NA 33.58 NA 28.23 NA 50.93 NA 54.82 NA 46.09 NA 42.45 NA 45.68 NA 38.40 NA
20 43.01 46.25 38.97 31.61 NA 33.99 NA 28.64 NA 51.61 NA 55.50 NA 46.76 NA 43.01 NA 46.25 NA 38.97 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2027
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 34.73 37.97 30.69 25.52 NA 27.91 NA 22.56 NA 41.67 NA 45.56 NA 36.82 NA 34.73 NA 37.97 NA 30.69 NA
2 35.84 39.08 31.80 26.34 NA 28.72 NA 23.37 NA 43.01 NA 46.89 NA 38.16 NA 35.84 NA 39.08 NA 31.80 NA
3 36.77 40.01 32.73 27.02 NA 29.40 NA 24.05 NA 44.12 NA 48.01 NA 39.27 NA 36.77 NA 40.01 NA 32.73 NA
4 36.69 39.93 32.65 26.97 NA 29.35 NA 24.00 NA 44.03 NA 47.91 NA 39.18 NA 36.69 NA 39.93 NA 32.65 NA
5 36.65 39.89 32.61 26.94 NA 29.32 NA 23.97 NA 43.98 NA 47.87 NA 39.13 NA 36.65 NA 39.89 NA 32.61 NA
6 36.95 40.19 32.91 27.16 NA 29.54 NA 24.19 NA 44.34 NA 48.23 NA 39.49 NA 36.95 NA 40.19 NA 32.91 NA
7 37.61 40.85 33.57 27.65 NA 30.03 NA 24.68 NA 45.14 NA 49.02 NA 40.29 NA 37.61 NA 40.85 NA 33.57 NA
8 38.19 41.43 34.15 28.07 NA 30.45 NA 25.10 NA 45.82 NA 49.71 NA 40.97 NA 38.19 NA 41.43 NA 34.15 NA
9 38.76 42.00 34.72 28.49 NA 30.87 NA 25.52 NA 46.51 NA 50.40 NA 41.66 NA 38.76 NA 42.00 NA 34.72 NA
10 39.27 42.51 35.23 28.87 NA 31.25 NA 25.90 NA 47.13 NA 51.02 NA 42.28 NA 39.27 NA 42.51 NA 35.23 NA
11 39.79 43.03 35.75 29.25 NA 31.63 NA 26.28 NA 47.75 NA 51.63 NA 42.90 NA 39.79 NA 43.03 NA 35.75 NA
12 40.39 43.63 36.35 29.68 NA 32.07 NA 26.71 NA 48.46 NA 52.35 NA 43.62 NA 40.39 NA 43.63 NA 36.35 NA
13 40.98 44.22 36.94 30.12 NA 32.50 NA 27.15 NA 49.18 NA 53.07 NA 44.33 NA 40.98 NA 44.22 NA 36.94 NA
14 41.58 44.82 37.54 30.56 NA 32.94 NA 27.59 NA 49.90 NA 53.79 NA 45.05 NA 41.58 NA 44.82 NA 37.54 NA
15 42.15 45.39 38.11 30.98 NA 33.36 NA 28.01 NA 50.57 NA 54.46 NA 45.73 NA 42.15 NA 45.39 NA 38.11 NA
16 42.70 45.94 38.66 31.38 NA 33.76 NA 28.41 NA 51.24 NA 55.12 NA 46.39 NA 42.70 NA 45.94 NA 38.66 NA
17 43.26 46.50 39.22 31.80 NA 34.18 NA 28.83 NA 51.91 NA 55.80 NA 47.07 NA 43.26 NA 46.50 NA 39.22 NA
18 43.84 47.08 39.80 32.22 NA 34.60 NA 29.25 NA 52.61 NA 56.49 NA 47.76 NA 43.84 NA 47.08 NA 39.80 NA
19 44.42 47.66 40.38 32.65 NA 35.03 NA 29.68 NA 53.31 NA 57.20 NA 48.46 NA 44.42 NA 47.66 NA 40.38 NA
20 45.01 48.25 40.97 33.08 NA 35.46 NA 30.11 NA 54.01 NA 57.89 NA 49.16 NA 45.01 NA 48.25 NA 40.97 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2028
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 37.03 40.27 32.99 27.22 NA 29.60 NA 24.25 NA 44.44 NA 48.33 NA 39.59 NA 37.03 NA 40.27 NA 32.99 NA
2 37.90 41.14 33.86 27.86 NA 30.24 NA 24.89 NA 45.48 NA 49.37 NA 40.63 NA 37.90 NA 41.14 NA 33.86 NA
3 37.44 40.68 33.40 27.52 NA 29.90 NA 24.55 NA 44.93 NA 48.82 NA 40.08 NA 37.44 NA 40.68 NA 33.40 NA
4 37.22 40.46 33.18 27.36 NA 29.74 NA 24.39 NA 44.67 NA 48.56 NA 39.82 NA 37.22 NA 40.46 NA 33.18 NA
5 37.50 40.74 33.46 27.56 NA 29.94 NA 24.59 NA 45.00 NA 48.89 NA 40.15 NA 37.50 NA 40.74 NA 33.46 NA
6 38.23 41.47 34.19 28.10 NA 30.48 NA 25.13 NA 45.87 NA 49.76 NA 41.02 NA 38.23 NA 41.47 NA 34.19 NA
7 38.84 42.08 34.80 28.54 NA 30.93 NA 25.58 NA 46.60 NA 50.49 NA 41.76 NA 38.84 NA 42.08 NA 34.80 NA
8 39.44 42.68 35.40 28.99 NA 31.37 NA 26.02 NA 47.33 NA 51.22 NA 42.49 NA 39.44 NA 42.68 NA 35.40 NA
9 39.98 43.22 35.94 29.39 NA 31.77 NA 26.42 NA 47.98 NA 51.87 NA 43.13 NA 39.98 NA 43.22 NA 35.94 NA
10 40.52 43.76 36.48 29.78 NA 32.17 NA 26.82 NA 48.63 NA 52.52 NA 43.78 NA 40.52 NA 43.76 NA 36.48 NA
11 41.16 44.40 37.12 30.25 NA 32.63 NA 27.28 NA 49.39 NA 53.28 NA 44.54 NA 41.16 NA 44.40 NA 37.12 NA
12 41.79 45.03 37.75 30.71 NA 33.10 NA 27.75 NA 50.15 NA 54.03 NA 45.30 NA 41.79 NA 45.03 NA 37.75 NA
13 42.42 45.66 38.38 31.18 NA 33.56 NA 28.21 NA 50.91 NA 54.79 NA 46.06 NA 42.42 NA 45.66 NA 38.38 NA
14 43.01 46.25 38.97 31.62 NA 34.00 NA 28.65 NA 51.62 NA 55.51 NA 46.77 NA 43.01 NA 46.25 NA 38.97 NA
15 43.59 46.83 39.55 32.04 NA 34.42 NA 29.07 NA 52.31 NA 56.20 NA 47.46 NA 43.59 NA 46.83 NA 39.55 NA
16 44.19 47.43 40.15 32.48 NA 34.86 NA 29.51 NA 53.03 NA 56.91 NA 48.18 NA 44.19 NA 47.43 NA 40.15 NA
17 44.80 48.04 40.76 32.93 NA 35.31 NA 29.96 NA 53.76 NA 57.65 NA 48.91 NA 44.80 NA 48.04 NA 40.76 NA
18 45.42 48.66 41.38 33.38 NA 35.76 NA 30.41 NA 54.50 NA 58.39 NA 49.65 NA 45.42 NA 48.66 NA 41.38 NA
19 46.03 49.27 41.99 33.83 NA 36.21 NA 30.86 NA 55.24 NA 59.13 NA 50.39 NA 46.03 NA 49.27 NA 41.99 NA
20 46.64 49.88 42.60 34.28 NA 36.66 NA 31.31 NA 55.97 NA 59.85 NA 51.12 NA 46.64 NA 49.88 NA 42.60 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2029
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 38.83 42.07 34.79 28.54 NA 30.92 NA 25.57 NA 46.60 NA 50.49 NA 41.75 NA 38.83 NA 42.07 NA 34.79 NA
2 37.67 40.91 33.63 27.69 NA 30.07 NA 24.72 NA 45.20 NA 49.09 NA 40.35 NA 37.67 NA 40.91 NA 33.63 NA
3 37.30 40.54 33.26 27.41 NA 29.79 NA 24.44 NA 44.76 NA 48.64 NA 39.91 NA 37.30 NA 40.54 NA 33.26 NA
4 37.64 40.88 33.60 27.67 NA 30.05 NA 24.70 NA 45.17 NA 49.06 NA 40.32 NA 37.64 NA 40.88 NA 33.60 NA
5 38.52 41.76 34.48 28.31 NA 30.69 NA 25.34 NA 46.22 NA 50.11 NA 41.38 NA 38.52 NA 41.76 NA 34.48 NA
6 39.22 42.46 35.18 28.83 NA 31.21 NA 25.86 NA 47.06 NA 50.95 NA 42.21 NA 39.22 NA 42.46 NA 35.18 NA
7 39.90 43.14 35.86 29.33 NA 31.71 NA 26.36 NA 47.88 NA 51.77 NA 43.03 NA 39.90 NA 43.14 NA 35.86 NA
8 40.48 43.72 36.44 29.76 NA 32.14 NA 26.79 NA 48.58 NA 52.47 NA 43.73 NA 40.48 NA 43.72 NA 36.44 NA
9 41.07 44.31 37.03 30.19 NA 32.57 NA 27.22 NA 49.28 NA 53.17 NA 44.43 NA 41.07 NA 44.31 NA 37.03 NA
10 41.76 45.00 37.72 30.69 NA 33.07 NA 27.72 NA 50.11 NA 53.99 NA 45.26 NA 41.76 NA 45.00 NA 37.72 NA
11 42.44 45.68 38.40 31.19 NA 33.57 NA 28.22 NA 50.92 NA 54.81 NA 46.08 NA 42.44 NA 45.68 NA 38.40 NA
12 43.12 46.35 39.07 31.69 NA 34.07 NA 28.72 NA 51.74 NA 55.63 NA 46.89 NA 43.12 NA 46.35 NA 39.07 NA
13 43.75 46.99 39.71 32.15 NA 34.54 NA 29.18 NA 52.50 NA 56.38 NA 47.65 NA 43.75 NA 46.99 NA 39.71 NA
14 44.36 47.60 40.32 32.61 NA 34.99 NA 29.64 NA 53.23 NA 57.12 NA 48.39 NA 44.36 NA 47.60 NA 40.32 NA
15 45.00 48.24 40.96 33.07 NA 35.45 NA 30.10 NA 53.99 NA 57.88 NA 49.15 NA 45.00 NA 48.24 NA 40.96 NA
16 45.64 48.88 41.60 33.55 NA 35.93 NA 30.58 NA 54.77 NA 58.66 NA 49.92 NA 45.64 NA 48.88 NA 41.60 NA
17 46.30 49.54 42.26 34.03 NA 36.41 NA 31.06 NA 55.56 NA 59.45 NA 50.71 NA 46.30 NA 49.54 NA 42.26 NA
18 46.95 50.19 42.91 34.51 NA 36.89 NA 31.54 NA 56.34 NA 60.23 NA 51.49 NA 46.95 NA 50.19 NA 42.91 NA
19 47.60 50.84 43.56 34.98 NA 37.37 NA 32.01 NA 57.12 NA 61.00 NA 52.27 NA 47.60 NA 50.84 NA 43.56 NA
20 48.24 51.47 44.19 35.45 NA 37.83 NA 32.48 NA 57.88 NA 61.77 NA 53.03 NA 48.24 NA 51.47 NA 44.19 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2030
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 36.42 39.66 32.38 26.77 NA 29.15 NA 23.80 NA 43.70 NA 47.59 NA 38.85 NA 36.42 NA 39.66 NA 32.38 NA
2 36.44 39.68 32.40 26.78 NA 29.17 NA 23.82 NA 43.73 NA 47.62 NA 38.88 NA 36.44 NA 39.68 NA 32.40 NA
3 37.18 40.42 33.14 27.33 NA 29.71 NA 24.36 NA 44.62 NA 48.51 NA 39.77 NA 37.18 NA 40.42 NA 33.14 NA
4 38.43 41.67 34.39 28.24 NA 30.63 NA 25.27 NA 46.11 NA 50.00 NA 41.27 NA 38.43 NA 41.67 NA 34.39 NA
5 39.32 42.55 35.27 28.90 NA 31.28 NA 25.93 NA 47.18 NA 51.07 NA 42.33 NA 39.32 NA 42.55 NA 35.27 NA
6 40.13 43.36 36.08 29.49 NA 31.87 NA 26.52 NA 48.15 NA 52.04 NA 43.30 NA 40.13 NA 43.36 NA 36.08 NA
7 40.80 44.04 36.76 29.98 NA 32.37 NA 27.02 NA 48.95 NA 52.84 NA 44.11 NA 40.80 NA 44.04 NA 36.76 NA
8 41.45 44.69 37.41 30.47 NA 32.85 NA 27.50 NA 49.74 NA 53.63 NA 44.89 NA 41.45 NA 44.69 NA 37.41 NA
9 42.21 45.45 38.17 31.03 NA 33.41 NA 28.06 NA 50.65 NA 54.54 NA 45.81 NA 42.21 NA 45.45 NA 38.17 NA
10 42.96 46.20 38.92 31.58 NA 33.96 NA 28.61 NA 51.55 NA 55.44 NA 46.70 NA 42.96 NA 46.20 NA 38.92 NA
11 43.70 46.94 39.66 32.12 NA 34.50 NA 29.15 NA 52.44 NA 56.33 NA 47.59 NA 43.70 NA 46.94 NA 39.66 NA
12 44.38 47.62 40.34 32.62 NA 35.00 NA 29.65 NA 53.26 NA 57.14 NA 48.41 NA 44.38 NA 47.62 NA 40.34 NA
13 45.04 48.28 41.00 33.10 NA 35.49 NA 30.13 NA 54.05 NA 57.94 NA 49.20 NA 45.04 NA 48.28 NA 41.00 NA
14 45.72 48.96 41.68 33.60 NA 35.98 NA 30.63 NA 54.86 NA 58.75 NA 50.01 NA 45.72 NA 48.96 NA 41.68 NA
15 46.41 49.65 42.37 34.11 NA 36.49 NA 31.14 NA 55.69 NA 59.58 NA 50.84 NA 46.41 NA 49.65 NA 42.37 NA
16 47.11 50.35 43.07 34.63 NA 37.01 NA 31.66 NA 56.54 NA 60.42 NA 51.69 NA 47.11 NA 50.35 NA 43.07 NA
17 47.81 51.05 43.77 35.14 NA 37.52 NA 32.17 NA 57.37 NA 61.26 NA 52.52 NA 47.81 NA 51.05 NA 43.77 NA
18 48.49 51.73 44.45 35.64 NA 38.02 NA 32.67 NA 58.19 NA 62.08 NA 53.35 NA 48.49 NA 51.73 NA 44.45 NA
19 49.17 52.41 45.13 36.14 NA 38.52 NA 33.17 NA 59.01 NA 62.90 NA 54.16 NA 49.17 NA 52.41 NA 45.13 NA
20 49.84 53.08 45.80 36.63 NA 39.02 NA 33.67 NA 59.81 NA 63.70 NA 54.96 NA 49.84 NA 53.08 NA 45.80 NA
IDAHO POWER
LEVELIZED RATES
PROJECT ON-LINE IN 2031
Levelized Price Season 1 Pricing (73.5%) **** Season 2 Pricing (120%) Season 3 Pricing (100%)
Heavy and Light Load Hour Differential $7.28 Flat Heavy Load Hour Light Load Hour **** Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
$3.24 ($4.04) **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87 **** Final avoided cost rates for wind and solar QFs include integration charges from Schedule 87
Contract Length Flat Heavy Load Hour Light Load Hour **** Price Price Price **** Price Price Price Price Price Price
1 36.47 39.71 32.43 26.81 NA 29.19 NA 23.84 NA 43.76 NA 47.65 NA 38.92 NA 36.47 NA 39.71 NA 32.43 NA
2 37.61 40.85 33.57 27.64 NA 30.03 NA 24.67 NA 45.13 NA 49.02 NA 40.28 NA 37.61 NA 40.85 NA 33.57 NA
3 39.20 42.44 35.16 28.81 NA 31.19 NA 25.84 NA 47.04 NA 50.93 NA 42.19 NA 39.20 NA 42.44 NA 35.16 NA
4 40.18 43.42 36.14 29.53 NA 31.91 NA 26.56 NA 48.21 NA 52.10 NA 43.37 NA 40.18 NA 43.42 NA 36.14 NA
5 41.04 44.28 37.00 30.16 NA 32.55 NA 27.19 NA 49.25 NA 53.14 NA 44.40 NA 41.04 NA 44.28 NA 37.00 NA
6 41.73 44.97 37.69 30.67 NA 33.05 NA 27.70 NA 50.07 NA 53.96 NA 45.22 NA 41.73 NA 44.97 NA 37.69 NA
7 42.40 45.64 38.36 31.16 NA 33.54 NA 28.19 NA 50.88 NA 54.76 NA 46.03 NA 42.40 NA 45.64 NA 38.36 NA
8 43.20 46.44 39.16 31.75 NA 34.13 NA 28.78 NA 51.84 NA 55.73 NA 46.99 NA 43.20 NA 46.44 NA 39.16 NA
9 43.98 47.22 39.94 32.33 NA 34.71 NA 29.36 NA 52.78 NA 56.67 NA 47.93 NA 43.98 NA 47.22 NA 39.94 NA
10 44.75 47.99 40.71 32.89 NA 35.28 NA 29.92 NA 53.71 NA 57.59 NA 48.86 NA 44.75 NA 47.99 NA 40.71 NA
11 45.46 48.70 41.42 33.42 NA 35.80 NA 30.45 NA 54.56 NA 58.44 NA 49.71 NA 45.46 NA 48.70 NA 41.42 NA
12 46.15 49.39 42.11 33.92 NA 36.30 NA 30.95 NA 55.38 NA 59.27 NA 50.53 NA 46.15 NA 49.39 NA 42.11 NA
13 46.86 50.10 42.82 34.44 NA 36.82 NA 31.47 NA 56.23 NA 60.12 NA 51.38 NA 46.86 NA 50.10 NA 42.82 NA
14 47.58 50.82 43.54 34.97 NA 37.35 NA 32.00 NA 57.10 NA 60.99 NA 52.25 NA 47.58 NA 50.82 NA 43.54 NA
15 48.32 51.56 44.28 35.51 NA 37.90 NA 32.54 NA 57.98 NA 61.87 NA 53.13 NA 48.32 NA 51.56 NA 44.28 NA
16 49.05 52.29 45.01 36.05 NA 38.43 NA 33.08 NA 58.86 NA 62.74 NA 54.01 NA 49.05 NA 52.29 NA 45.01 NA
17 49.77 53.01 45.73 36.58 NA 38.96 NA 33.61 NA 59.72 NA 63.61 NA 54.87 NA 49.77 NA 53.01 NA 45.73 NA
18 50.48 53.72 46.44 37.10 NA 39.48 NA 34.13 NA 60.57 NA 64.46 NA 55.73 NA 50.48 NA 53.72 NA 46.44 NA
19 51.18 54.42 47.14 37.62 NA 40.00 NA 34.65 NA 61.42 NA 65.31 NA 56.57 NA 51.18 NA 54.42 NA 47.14 NA
20 51.88 55.12 47.84 38.13 NA 40.51 NA 35.16 NA 62.25 NA 66.14 NA 57.40 NA 51.88 NA 55.12 NA 47.84 NA

Sheet 13: IPCOStorage(Energy)Levelized

Contract Length Year Non-Levelized Avoided Cost of Energy 2026 2027 2028 2029 2030 2031
1 2026 28.83 $28.83 $34.73 $37.03 $38.83 $36.42 $36.47
2 2027 34.73 $31.67 $35.84 $37.90 $37.67 $36.44 $37.61
3 2028 37.03 $33.33 $36.77 $37.44 $37.30 $37.18 $39.20
4 2029 38.83 $34.57 $36.69 $37.22 $37.64 $38.43 $40.18
5 2030 36.42 $34.88 $36.65 $37.50 $38.52 $39.32 $41.04
6 2031 36.47 $35.10 $36.95 $38.23 $39.22 $40.13 $41.73
7 2032 38.84 $35.53 $37.61 $38.84 $39.90 $40.80 $42.40
8 2033 42.74 $36.22 $38.19 $39.44 $40.48 $41.45 $43.20
9 2034 43.57 $36.83 $38.76 $39.98 $41.07 $42.21 $43.98
10 2035 45.17 $37.42 $39.27 $40.52 $41.76 $42.96 $44.75
11 2036 46.00 $37.95 $39.79 $41.16 $42.44 $43.70 $45.46
12 2037 47.60 $38.48 $40.39 $41.79 $43.12 $44.38 $46.15
13 2038 50.75 $39.07 $40.98 $42.42 $43.75 $45.04 $46.86
14 2039 52.73 $39.66 $41.58 $43.01 $44.36 $45.72 $47.58
15 2040 54.88 $40.25 $42.15 $43.59 $45.00 $46.41 $48.32
16 2041 56.19 $40.80 $42.70 $44.19 $45.64 $47.11 $49.05
17 2042 58.03 $41.34 $43.26 $44.80 $46.30 $47.81 $49.77
18 2043 60.79 $41.89 $43.84 $45.42 $46.95 $48.49 $50.48
19 2044 63.68 $42.45 $44.42 $46.03 $47.60 $49.17 $51.18
20 2045 66.70 $43.01 $45.01 $46.64 $48.24 $49.84 $51.88
21 2046 69.34 $43.57 $45.58 $47.24 $48.87 $50.51 $50.86
22 2047 72.09 $44.12 $46.15 $47.84 $49.49 $49.61 -
23 2048 74.95 $44.67 $46.71 $48.42 $48.68 -
24 2049 77.91 $45.21 $47.27 $47.70 -
25 2050 80.99 $45.74 $46.63 -
26 2051 4.15 $45.17 -

Sheet 14: Input - IPCO IRP

Source notes: Energy position is from Load and Resource Balance Data - Monthly Average Energy Load and Resource Balance, page 31 of Appendix C of 2013 IRP and p. 59 of IRP. Only deficiencies were recorded; no energy deficiencies on an annual basis throughout the planning period. Energy position is from Load and Resource Balance Data - Monthly Average Energy Load and Resource Balance sent by Idaho Power. The data does not include the 141 MW solar projects that were terminated. 2017 IRP Appendix C Technical Report, Peak-Hour Load and Resource Balance, Page 40 Attachment No. 1 of Amended Application in Case No. IPC-E-21-09 filed on February 4, 2022. Attachment 1 - IPC Supplemental Compliance Filing in Case No. IPC-E-23-27
Peak position is from Table 2 in IPC-E-13-21 filing. Only summer peak is necessary -- summer need will always outweigh winter.
Source: Table 2 Source: Table 3 Source: Idaho Power Source: Idaho Power Source: Idaho Power Source: Idaho Power
Idaho Power IPC-E-13-21 w/o DR IPC-E-13-21 w DR Staff-recommended Net Position IPC-E-15-20 wo 141MW solar IPC-E-17-12 IPC-E-21-09 IPC-E-23-27 IPC-E-25-25
Summary Energy (aMW) Summer Capacity (MW) Winter Capacity (MW) Summer Capacity (MW) Demand response (MW) Summer Capacity (MW) Summer Capacity (MW) Winter Capacity (MW) Summer Capacity (MW) Winter Capacity (MW) Summer Capacity (MW) Winter Capacity (NW) Summer Position (MW) Winter Position (MW) Summer Position (MW) Winter Position (MW)
2013 - (87) - - 170 - - - - -
2014 - (30) - - 170 - - - - -
2015 - (94) - - 170 - - - - -
2016 - (215) - - 170 (45) - - - -
2017 - (275) - - 170 (105) - - - -
2018 - (320) - - 170 (150) - - - -
2019 - (365) - - 170 (195) - - - -
2020 - (414) - - 170 (244) - - - -
2021 - (476) - (36) 170 (306) - - - -
2022 - (582) - (142) 170 (412) - - - -
2023 - (635) - (195) 170 (465) - - - - (101.00)
2024 - (683) - (243) 170 (513) (47) - - - (186.00)
2025 - (733) - (293) 170 (563) (88) - - - (311.00)
2026 - (781) - (341) 170 (611) (398) - (34) - (560.00) (53) 82
2027 - (828) - (388) 170 (658) (474) - (94) - (665.00) (187) (23) -125
2028 - (872) - (432) 170 (702) (512) - (159) - (773.00) (349) (266) -191
2029 - (918) - (478) 170 (748) (562) - (397) - (823.00) (466) (475) -390
2030 - (966) - (526) 170 (796) (653) - (458) - (873.00) (851) (832) -767 -201
2031 - (1,012) - (572) 170 (842) (689) - (521) - (935.00) (942) (888) -746 -359
2032 - (1,059) - (619) 170 (889) (763) - (574) - (983.00) (985) (907) -884 -432
2033 - (1,059) - (619) 170 (889) (828) - (815) - (1051.00) (1068) (971) -969 -502
2034 - (1,059) - (619) 170 (889) (860) - (872) - (1102.00) (1107) (989) -955 -527
2035 - (1,059) - (619) 170 (889) (860) - (928) - (1155.00) (1141) (998) -856 -546
2036 - (1,059) - (619) 170 (889) (860) - (986) - (1210.00) (1179) (1011) -895 -520
2037 - (1,059) - (619) 170 (889) (860) - (986) - (1282.00) (1255) (1068) -1011 -558
2038 - (1,059) - (619) 170 (889) (860) - (986) - (1349.00) (1576) (1360) -1050 -593
2039 - (1,059) - (619) 170 (889) (860) - (986) - (1406.00) (1611) (1371) -1081 -605
2040 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1648) (1383) -1117 -616
2041 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1689) (1402) -1154 -634
2042 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1733) (1419) -1186 -645
2043 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1856) (1450) -1256 -669
2044 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1856) (1450) -1285 -679
2045 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1856) (1450) -1379 -710
2046 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1856) (1450) -1379 -710
2047 - (1,059) - (619) 170 (889) (860) - (986) - (1466.00) (1856) (1450) -1379 -710
2048 (1466.00) (1856) (1450) -1379 -710
2049 (1466.00) (1856) (1450) -1379 -710
2050 (1466.00) (1856) (1450) -1379 -710
2051 (1466.00) (1856) (1450) -1379 -710
2052 (1856) (1450) -1379 -710
2053 (1856) (1450) -1379 -710
2054 (1856) (1450) -1379 -710
2055 (1856) (1450) -1379 -710
2056 (1856) (1450)
2057 (1856) (1450)
2058
2059
2060
2061
2062
2063
2064
2065

Sheet 15: IPCoCapCarChg

LEVELIZED CARRYING CHARGE CALCULATION
Earnings Book Tax Tax Equity Deferred Current Total Prop. Misc. Carrying
INPUT AND RESULTS Year Base Return Depr Base Depr Interest Return Taxes Taxes Taxes Taxes Items Cost
0 100.000 7.410
FINANCING: 1 96.579 7.283 3.333 100.000 3.750 2.634 4.649 0.088 1.497 1.585 1.000 0.000 13.201
Capital Structure 2 92.430 7.003 3.333 96.250 7.219 2.533 4.470 0.816 0.485 1.301 1.000 0.000 12.637
Debt 50.730% 3 88.394 6.700 3.333 89.031 6.677 2.423 4.276 0.702 0.567 1.269 1.000 0.000 12.302
Preferred 0.000% 4 84.464 6.404 3.333 82.354 6.177 2.316 4.088 0.597 0.638 1.236 1.000 0.000 11.973
Common 49.270% 5 80.631 6.117 3.333 76.177 5.713 2.212 3.904 0.500 0.702 1.201 1.000 0.000 11.652
Total 100.000% 6 76.888 5.836 3.333 70.464 5.285 2.111 3.725 0.410 0.757 1.167 1.000 0.000 11.336
7 73.228 5.562 3.333 65.179 4.888 2.012 3.550 0.327 0.805 1.131 1.000 0.000 11.026
Component Cost 8 69.645 5.293 3.333 60.291 4.522 1.915 3.379 0.250 0.846 1.095 1.000 0.000 10.722
Debt 5.283% 9 66.075 5.028 3.333 55.769 4.462 1.819 3.210 0.237 0.804 1.041 1.000 0.000 10.402
Preferred 10 62.504 4.764 3.333 51.307 4.462 1.723 3.041 0.237 0.745 0.982 1.000 0.000 10.079
Common 9.600% 11 58.934 4.499 3.333 46.846 4.462 1.627 2.872 0.237 0.687 0.923 1.000 0.000 9.756
Total 7.410% 12 55.364 4.235 3.333 42.384 4.462 1.532 2.703 0.237 0.628 0.865 1.000 0.000 9.433
Discount Rate (Utility Weighted Cost of Capital) 7.410% 13 51.794 3.970 3.333 37.923 4.462 1.436 2.534 0.237 0.569 0.806 1.000 0.000 9.110
14 48.223 3.706 3.333 33.461 4.462 1.340 2.365 0.237 0.511 0.748 1.000 0.000 8.787
TAXES 15 44.653 3.441 3.333 29.000 4.462 1.245 2.196 0.237 0.452 0.689 1.000 0.000 8.464
Tax Life 20 16 41.083 3.177 3.333 24.538 4.462 1.149 2.028 0.237 0.394 0.631 1.000 0.000 8.141
Month (Real Prop) 6 17 37.513 2.912 3.333 20.077 4.462 1.053 1.859 0.237 0.335 0.572 1.000 0.000 7.818
DRDB Rate 150.000% 18 33.942 2.647 3.333 15.615 4.462 0.958 1.690 0.237 0.277 0.514 1.000 0.000 7.494
Composite Rate 25.740% 19 30.372 2.383 3.333 11.154 4.462 0.862 1.521 0.237 0.218 0.455 1.000 0.000 7.171
Deferred Rate 21.000% 20 26.802 2.118 3.333 6.692 4.462 0.766 1.352 0.237 0.160 0.397 1.000 0.000 6.848
21 23.700 1.871 3.333 2.231 2.231 0.677 1.194 -0.232 0.716 0.484 1.000 0.000 6.689
FACILITY 22 21.067 1.659 3.333 0.000 0.000 0.600 1.059 -0.700 1.280 0.580 1.000 0.000 6.572
Book Life 30 23 18.433 1.463 3.333 0.000 0.000 0.529 0.934 -0.700 1.237 0.537 1.000 0.000 6.333
Investment $1.000 24 15.800 1.268 3.333 0.000 0.000 0.459 0.810 -0.700 1.193 0.493 1.000 0.000 6.095
25 13.167 1.073 3.333 0.000 0.000 0.388 0.685 -0.700 1.150 0.450 1.000 0.000 5.857
OTHER 26 10.533 0.878 3.333 0.000 0.000 0.318 0.560 -0.700 1.107 0.407 1.000 0.000 5.618
Property Tax Rate 1.000% 27 7.900 0.683 3.333 0.000 0.000 0.247 0.436 -0.700 1.064 0.364 1.000 0.000 5.380
Misc. Costs Rate 0.000% 28 5.267 0.488 3.333 0.000 0.000 0.176 0.311 -0.700 1.021 0.321 1.000 0.000 5.142
29 2.633 0.293 3.333 0.000 0.000 0.106 0.187 -0.700 0.978 0.278 1.000 0.000 4.904
Note: Misc. Costs Include Insurance, 30 0.000 0.098 3.333 0.000 0.000 0.035 0.062 -0.700 0.934 0.234 1.000 0.000 4.665
Working Capital, and Other Taxes 31 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
32 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
33 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
SUMMARY OF RESULTS 34 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Return 4.868% 35 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Depr Annuity 3.455% 36 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Taxes 1.004% 37 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Prop. Taxes 1.036% 38 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Misc. Costs 0.000% 39 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
40 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
CARRYING CHARGE RATE: 10.363% TOTAL 100.000 0.000 100.000 37.200 0.000 22.756 22.756 255.608
123.475
B23*(1-1/B25) = 6.66666666666667 CARRYING CHARGE RATE (mid-year): 10.363%
Idaho Power Avista PAC
Capital Structure Old New IPC-E-07-08 See Order No. 30722 IPC-E-08-10 See Order No. 30722 and Federal Tax Cuts and Jobs Act of 2017 IPC-E-08-10 [Threaded comment] Your version of Excel allows you to read this threaded comment; however, any edits to it will get removed if the file is opened in a newer version of Excel. Learn more: https://go.microsoft.com/fwlink/?linkid=870924 Comment: The cost of debt is imputed based on the capital structure authorized in Case No. IPC-E-08-10. The cost of debt will be updated if and when a new capital structure is authorized in a subsequent case. IPC-E-23-11 and IPC-E-08-10 [Threaded comment] Your version of Excel allows you to read this threaded comment; however, any edits to it will get removed if the file is opened in a newer version of Excel. Learn more: https://go.microsoft.com/fwlink/?linkid=870924 Comment: The cost of debt is imputed based on the capital structure authorized in Case No. IPC-E-08-10. The cost of debt will be updated if and when a new capital structure is authorized in a subsequent case. IPC-E-25-16 and IPC-E-08-10 Old New AVU-E-08-01 See Settlement Stipulation AVU-E-09-01 AVU-E-12-08 Federal Tax Cuts and Jobs Act of 2017 AVU-E-17-01 Old PAC-E-07-05 Order No. 32196 PAC-E-10-07 Order No. 32196 and Federal Tax Cuts and Jobs Act of 2017 PAC-E-10-07
Debt 45.475% 51.060% 49.737% 50.730% 50.730% 50.730% 50.730% 48.030% 51.988% 50.080% 55.650% 52.060% 50.000% 50.000% 50.000% 49.100% 47.600% 47.600%
Trust Preferred Securities 3.958% 5.570%
Preferred 9.103% 2.969% 10.588% 10.588% 1.760% 1.760% 0.500% 0.300% 0.300%
Common 45.422% 45.971% 50.263% 49.270% 49.270% 49.270% 49.270% 37.424% 37.424% 42.590% 42.590% 47.940% 50.000% 50.000% 50.000% 50.400% 52.100% 52.100%
Total 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000%
Component Cost
Debt 8.024% 5.769% 5.591% 5.927% 5.927% 4.962% 5.283% 8.011% 7.879% 8.680% 8.427% 6.840% 6.600% 6.010% 5.720% 6.260% 5.880% 5.880%
Trust Preferred Securities 6.255% 6.150%
Preferred 6.083% 6.534% 8.113/8.151 8.122% 7.350% 7.350% 5.410% 5.420% 5.420%
Common 11.000% 10.250% Author: assumed, IPCo has requested 11.5% in current rate case 10.250% 10.500% 10.500% 9.600% 9.600% 10.750% 10.750% 10.400% 10.400% 10.200% 10.500% 9.800% 9.500% 10.250% 9.900% 9.900%
Total 9.199% 7.852% 7.933% 8.180% 8.180% 7.247% 7.410% 8.979% 8.979% 9.248% 9.248% 8.451% 8.550% 7.905% 7.610% 10.270% 8.267% Note this is slightly different than the weighted cost of capital specified in the Order (7.980 vs. 7.973). 7.973% Note this is slightly different than the weighted cost of capital specified in the Order (7.980 vs. 7.973). 7.973%
Carrying Charge Rate 12.424% 11.517% 11.931% 11.157% 10.220% 10.220% 11.813% 12.679% 11.850% 12.074% 11.361% 10.502% 12.600% 11.942% 11.662% 10.917%
Taxes
Federal/State Combined Rate 39.095% 39.095% 25.740% 25.740% 25.740% 39.095% 35.580% 35.580% 35.790% 24.670% 37.950% 37.950% 24.587%
Deferred Rate 21.000% 21.000% 21.000% 35.000% 21.000% 35.000% 35.000% 21.000%
Note: For Cost of Capital as a result of IPC-E-25-16, the cost of debt is imputed based on the capital structure authorized in Case No. IPC-E-08-10. The cost of debt will be updated if and when a new capital structure is authorized in a subsequent case.

Named provisions

Avoided Cost Calculation Model Resource-Specific Calculations Wind Projects

Related changes

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Idaho PUC Orders puc.idaho.gov/PublicDocs/Orders
Energy

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Classification

Agency
State PUC
Published
March 26th, 2026
Compliance deadline
March 26th, 2026 (21 days ago)
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
Order No. 36974

Who this affects

Applies to
Energy companies
Industry sector
2210 Electric Utilities
Activity scope
Renewable Energy Rate Setting Cost of Capital Calculation
Geographic scope
US-ID US-ID

Taxonomy

Primary area
Energy
Operational domain
Regulatory Compliance
Topics
Cost of Capital Renewable Energy

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