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SHARE-BASED COMPENSATION Share-based Compensation Level 3 (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Summary of restricted stock and performance-based shares award activity

A summary of restricted stock units and performance-based units award activity is presented below. Idaho Power unit amounts represent the portion of IDACORP amounts related to Idaho Power employees:

						IDACORP												Idaho Power
						Number of Units						Weighted-Average Grant Date Fair Value						Number of Units						Weighted-Average Grant Date Fair Value
Nonvested units at January 1, 2023						188,468						$	99.92					187,816						$	99.91
Units granted						94,580						103.98						94,118						103.98
Units forfeited						(2,604)						99.37						(2,604)						99.37
Units vested						(70,344)						113.07						(70,106)						113.07
Nonvested units at December 31, 2023						210,100						$	97.35					209,224						$	97.34

Compensation cost recognized in income

Compensation Expense: The following table shows the compensation cost recognized in income and the tax benefits resulting from the LTICP, 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
						2023						2022						2021						2023						2022						2021
Compensation cost						$	9,578					$	10,279					$	8,583					$	9,508					$	10,204					$	8,497
Income tax benefit						2,465						2,646						2,209						2,447						2,627						2,187

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- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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