CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

9 Months Ended

Sep. 30, 2026

Statement of Comprehensive Income [Abstract]

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

The table below presents changes in components of AOCI, net of tax (in thousands of dollars). Items in parentheses indicate charges to AOCI.


	Three months ended September 30,				Nine months ended September 30,
	2026		2025		2026		2025
Defined benefit pension items
Balance at beginning of period	$	(14,501)	$	(13,481)	$	(14,944)	$	(13,592)
Other comprehensive income before reclassification	—		—		—		(229)
Amounts reclassified out of AOCI	222		171		665		511
Balance at end of period	$	(14,279)	$	(13,310)	$	(14,279)	$	(13,310)

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 (in thousands of dollars). Items in parentheses indicate increases to net income.


	Amount Reclassified from AOCI
	Three months ended September 30,				Nine months ended September 30,
	2026		2025		2026		2025
Amortization of defined benefit pension items(1)
Prior service cost	$	55	$	55	$	166	$	166
Net loss	241		173		721		518
Total before tax	296		228		887		684
Tax benefit(2)	(74)		(57)		(222)		(173)

Total reclassification for the period, net of tax	$	222	$	171	$	665	$	511

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

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