CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME: Level 3 (Tables)

9 Months Ended

Sep. 30, 2013

Statement of Comprehensive Income [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The table below presents changes in components of accumulated other comprehensive income (AOCI), net of tax, during the three and nine months ended September 30, 2013 and 2012 (in thousands of dollars). Items in parentheses indicate reductions to AOCI.



	Unrealized Gains and Losses on Available-for-Sale Securities		Defined Benefit Pension Items			Total
Three months ended September 30, 2013:
Balance at beginning of period	$	5,576	$	(20,322	)	$	(14,746	)
Other comprehensive income before reclassifications	843		—			843
Amounts reclassified out of AOCI	—		464			464
Net current-period other comprehensive income	843		464			1,307
Balance at end of period	$	6,419	$	(19,858	)	$	(13,439	)
Nine months ended September 30, 2013:
Balance at beginning of period	$	4,136	$	(21,252	)	$	(17,116	)
Other comprehensive income before reclassifications	2,283		—			2,283
Amounts reclassified out of AOCI	—		1,394			1,394
Net current-period other comprehensive income	2,283		1,394			3,677
Balance at end of period	$	6,419	$	(19,858	)	$	(13,439	)
Three months ended September 30, 2012:
Balance at beginning of period	$	3,395	$	(13,661	)	$	(10,266	)
Other comprehensive income before reclassifications	682		—			682
Amounts reclassified out of AOCI	—		265			265
Net current-period other comprehensive income	682		265			947
Balance at end of period	$	4,077	$	(13,396	)	$	(9,319	)
Nine months ended September 30, 2012:
Balance at beginning of period	$	2,569	$	(14,191	)	$	(11,622	)
Other comprehensive income before reclassifications	1,507		—			1,507
Amounts reclassified out of AOCI	—		796			796
Net current-period other comprehensive income	1,507		796			2,303
Balance at end of period	$	4,077	$	(13,396	)	$	(9,319	)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the three and nine months ended September 30, 2013 and 2012 (in thousands of dollars). Items in parentheses indicate increases to net income.



	Amount Reclassified from AOCI
Details About AOCI	Three months ended September 30,						Nine months ended September 30,
	2013			2012			2013			2012
Amortization of defined benefit pension items ⁽¹⁾
Prior service cost	$	53		$	53		$	159		$	160
Net loss	709			382			2,129			1,146
Total before tax	762			435			2,288			1,306
Tax benefit ⁽²⁾	(298		)	(170		)	(894		)	(511		)
Net of tax	464			265			1,394			796
Total reclassification for the period	$	464		$	265		$	1,394		$	796

⁽¹⁾ Amortization of these items is included in IDACORP's condensed consolidated income statements in other operating expenses and in Idaho Power's condensed consolidated income statements in other expense, net.

⁽²⁾ The tax benefit is included in income tax expense in the condensed consolidated income statements of both IDACORP and Idaho Power.