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INVESTMENTS IN DEBT AND EQUITY SECURITIES: Investments Level 3 (Tables)

12 Months Ended

Dec. 31, 2012

Investments in Debt and Equity Securities [Abstract]

The table below summarizes IDACORP’s and Idaho Power’s investments as of December 31 (in thousands of dollars).



	2012		2011
Idaho Power investments:
Equity method investment	$	93,650	$	102,158
Available-for-sale equity securities	31,913		22,205
Executive deferred compensation plan	2,478		3,439
Other investments	2		2
Total Idaho Power investments	128,043		127,804
Investments in affordable housing	50,740		62,556
Equity method investments	11,596		10,782
Total IDACORP investments	$	190,379	$	201,142

Schedule of Equity in Earnings (Losses) of Equity Method Investments

The table below presents IDACORP’s and Idaho Power’s earnings (loss) of unconsolidated equity-method investments (in thousands of dollars).



	2012			2011			2010
Bridger Coal Company (Idaho Power)	$	9,412		$	9,018		$	11,281
Ida-West projects	2,215			2,858			2,579
IFS affordable housing projects (excluding tax credits)	(11,955		)	(11,078		)	(10,852		)
Total	$	(328	)	$	798		$	3,008

Available-for-sale Securities

The table below summarizes investments in equity securities by IDACORP and Idaho Power as of December 31, 2012 and December 31, 2011 (in thousands of dollars).



	December 31, 2012						December 31, 2011
	Gross Unrealized Gain		Gross Unrealized Loss		Fair Value		Gross Unrealized Gain		Gross Unrealized Loss		Fair Value
Available-for-sale securities	$	6,792	$	—	$	31,913	$	4,220	$	1	$	22,205

- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (including than those equity securities accounted for under the equity or cost methods of accounting) with or without readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets). Also includes tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.

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- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

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