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SHARE-BASED COMPENSATION Share-based Compensation Level 3 (Tables) | 12 Months Ended
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Dec. 31, 2025
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, 2025 |  | 234,809 |  |  | $ | 94.73 |  |  | 233,577 |  |  | $ | 94.73 |
Units granted |  | 82,344 |  |  | 107.76 |  |  | 81,973 |  |  | 107.76 |
Units forfeited |  | (3,504) |  |  | 94.87 |  |  | (2,962) |  |  | 94.28 |
Units vested |  | (65,727) |  |  | 102.52 |  |  | (65,116) |  |  | 102.53 |
Nonvested units at December 31, 2025 |  | 247,922 |  |  | $ | 96.99 |  |  | 247,472 |  |  | $ | 97.00 |
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
|  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Compensation cost |  | $ | 12,505 |  |  | $ | 11,708 |  |  | $ | 9,578 |  |  | $ | 12,419 |  |  | $ | 11,608 |  |  | $ | 9,508 |
Income tax benefit |  | 3,130 |  |  | 3,014 |  |  | 2,465 |  |  | 3,108 |  |  | 2,988 |  |  | 2,447 |

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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 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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