Idaho Statutes

50-2515.  Costs. In determining costs for an extension or conversion included in the cost and feasibility report required by section 50-2506, Idaho Code, the public utility shall be entitled to amounts included in applicable tariffs, rules or regulations filed with or promulgated by the Idaho public utilities commission or federal communications commission or federal energy regulatory commission. In the event tariffs, rules and regulations do not apply, the public utility shall be entitled to amounts sufficient to repay them for the following, computed according to the uniform system of accounts approved by the Idaho public utilities commission or other appropriate regulating agency, and in the event the public utility is not subject to regulation by governmental agencies, by the utility corporation’s system of accounts then in use and in accordance with the accounting procedures of said public utility:
(1)  Any and all costs including, without limitation, reasonable acquisition costs associated with obtaining new or expanded easements reasonably necessary to construct the extension or conversion. This shall include new or expanded easements to replace existing easements in those instances where technical considerations or the new facilities require new or expanded easements;
(2)  If the estimated cost of constructing a conversion exceeds the recorded original cost of constructing the facilities being replaced, then the cost difference between the two (2);
(3)  For extensions, the full cost of the facilities required less depreciation taken as of the date of installation;
(4)  For removals, the estimated cost of removing the facilities being replaced less the salvage value of the facilities removed.

[50-2515, as added by 1971, ch. 212, sec. 1, p. 923; am. 1991, ch. 301, sec. 7, p. 794.]

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