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

9 Months Ended

Sep. 30, 2015

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, 2015 and 2014 (in thousands of dollars). Items in parentheses indicate charges to AOCI.



	Defined Benefit Pension Items
Three months ended September 30, 2015:
Balance at beginning of period	$	(22,824	)
Amounts reclassified out of AOCI	667
Balance at end of period	$	(22,157	)
Nine months ended September 30, 2015:
Balance at beginning of period	$	(24,158	)
Amounts reclassified out of AOCI	2,001
Balance at end of period	$	(22,157	)
Three months ended September 30, 2014:
Balance at beginning of period	$	(15,689	)
Amounts reclassified out of AOCI	432
Balance at end of period	$	(15,257	)
Nine months ended September 30, 2014:
Balance at beginning of period	$	(16,553	)
Amounts reclassified out of AOCI	1,296
Balance at end of period	$	(15,257	)

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, 2015 and 2014 (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,
	2015			2014			2015			2014
Amortization of defined benefit pension items⁽¹⁾
Prior service cost	$	47		$	55		$	139		$	165
Net loss	1,048			654			3,146			1,963
Total before tax	1,095			709			3,285			2,128
Tax benefit⁽²⁾	(428		)	(277		)	(1,284		)	(832		)
Net of tax	667			432			2,001			1,296
Total reclassification for the period	$	667		$	432		$	2,001		$	1,296

⁽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.