XML 65 R45.htm IDEA: XBRL DOCUMENT v3.10.0.1
BENEFIT PLANS: Level 4 (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2018
Jun. 30, 2017
Jun. 30, 2018
Jun. 30, 2017
Pension Plan        
Defined Benefit Plan Disclosure        
Service cost $ 9,742,000 $ 8,245,000 $ 19,485,000 $ 16,871,000
Interest cost 9,683,000 9,716,000 19,365,000 19,479,000
Expected return on plan assets (13,056,000) (11,181,000) (26,111,000) (22,569,000)
Amortization of prior service cost 2,000 7,000 3,000 14,000
Amortization of net loss 3,394,000 3,212,000 6,788,000 6,595,000
Net periodic benefit cost 9,765,000 9,999,000 19,530,000 20,390,000
Regulatory deferral of net periodic benefit cost (9,309,000) [1] (9,488,000) [1] (18,616,000) [2] (19,284,000) [2]
IPUC Authorized recovered pension cost 4,289,000 [1] 4,289,000 [1] 8,577,000 [2] 8,577,000 [2]
Net periodic benefit cost recognized for financial reporting 4,745,000 [1],[3] 4,800,000 [1],[3] 9,491,000 [2],[4] 9,683,000 [2],[4]
Contribution Requirement     0  
Defined Benefit Plan, Contributions by Employer     20,000,000  
Senior Management Security Plan        
Defined Benefit Plan Disclosure        
Service cost (79,000) 190,000 (158,000) 380,000
Interest cost 1,061,000 1,079,000 2,124,000 2,157,000
Expected return on plan assets 0 0 0 0
Amortization of prior service cost 25,000 32,000 49,000 64,000
Amortization of net loss 947,000 740,000 1,894,000 1,481,000
Net periodic benefit cost 1,954,000 2,041,000 3,909,000 4,082,000
Net periodic benefit cost recognized for financial reporting 1,954,000 [3] 2,041,000 [3] 3,909,000 [4] 4,082,000 [4]
Postretirement Benefits Plan        
Defined Benefit Plan Disclosure        
Service cost 242,000 197,000 526,000 486,000
Interest cost 656,000 702,000 1,322,000 1,392,000
Expected return on plan assets (605,000) (584,000) (1,234,000) (1,154,000)
Amortization of prior service cost 12,000 17,000 24,000 24,000
Amortization of net loss 0 0 0 0
Net periodic benefit cost 305,000 332,000 638,000 748,000
Net periodic benefit cost recognized for financial reporting 305,000 332,000 638,000 748,000
Retirement Plan Total        
Defined Benefit Plan Disclosure        
Service cost 9,905,000 8,632,000 19,853,000 17,737,000
Interest cost 11,400,000 11,497,000 22,811,000 23,028,000
Expected return on plan assets (13,661,000) (11,765,000) (27,345,000) (23,723,000)
Amortization of prior service cost 39,000 56,000 76,000 102,000
Amortization of net loss 4,341,000 3,952,000 8,682,000 8,076,000
Net periodic benefit cost 12,024,000 12,372,000 24,077,000 25,220,000
Regulatory deferral of net periodic benefit cost (9,309,000) [1] (9,488,000) [1] (18,616,000) [2] (19,284,000) [2]
IPUC Authorized recovered pension cost 4,289,000 [1] 4,289,000 [1] 8,577,000 [2] 8,577,000 [2]
Net periodic benefit cost recognized for financial reporting 7,004,000 [1],[3] 7,173,000 [1],[3] 14,038,000 [2],[4] 14,513,000 [2],[4]
Net Periodic Benefit cost recognize in Other operations and maintenance 4,100,000 4,400,000 8,200,000 8,900,000
Net Periodic Benefit cost recognized in other expense, net $ 2,900,000 $ 2,800,000 $ 5,800,000 $ 5,600,000
[1] Net periodic benefit costs for the pension plan are recognized for financial reporting based upon the authorization of each regulatory jurisdiction in which Idaho Power operates. Under IPUC order, the Idaho portion of net periodic benefit cost is recorded as a regulatory asset and is recognized in the income statement as those costs are recovered through rates.
[2] (1) Net periodic benefit costs for the pension plan are recognized for financial reporting based upon the authorization of each regulatory jurisdiction in which Idaho Power operates. Under IPUC order, the Idaho portion of net periodic benefit cost is recorded as a regulatory asset and is recognized in the income statement as those costs are recovered through rates.
[3] (2) Of total net periodic benefit cost recognized for financial reporting, $4.1 million and $4.4 million, respectively, was recognized in "Other operations and maintenance" and $2.9 million and $2.8 million, respectively, was recognized in "Other expense, net" on the condensed consolidated statements of income of the companies for the three months ended June 30, 2018 and 2017.
[4] (2) Of total net periodic benefit cost recognized for financial reporting, $8.2 million and $8.9 million, respectively, was recognized in "Other operations and maintenance" and $5.8 million and $5.6 million, respectively, was recognized in "Other expense, net" on the condensed consolidated statements of income of the companies for the six months ended June 30, 2018 and 2017.