STOCK-BASED COMPENSATION Stock-based Compensation Level 3 (Tables)

12 Months Ended

Dec. 31, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Compensation, Restricted Stock and Performance Share Activity

A summary of restricted stock and performance share activity is presented below.  Idaho Power share amounts represent the portion of IDACORP amounts related to Idaho Power employees:

	IDACORP				Idaho Power
	Number of Shares		Weighted-Average Grant Date Fair Value		Number of Shares		Weighted-Average Grant Date Fair Value
Nonvested shares at January 1, 2015	255,073		$	43.90	250,396		$	43.91
Shares granted	116,781		54.01		115,863		54.05
Shares forfeited	(10,904	)	55.32		(10,413	)	55.63
Shares vested	(130,130	)	36.91		(127,056	)	36.84
Nonvested shares at December 31, 2015	230,820		$	52.41	228,790		$	52.44

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

Compensation Expense:  The following table shows the compensation cost recognized in income and the tax benefits resulting from these plans, as well as the amounts allocated to Idaho Power for those costs associated with Idaho Power’s employees (in thousands of dollars): 

	IDACORP						Idaho Power
	2015		2014		2013		2015		2014		2013
Compensation cost	$	5,299	$	5,609	$	4,888	$	5,221	$	5,458	$	4,783
Income tax benefit	2,072		2,193		1,911		2,042		2,134		1,870