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

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Summary of restricted stock and performance-based shares award activity

A summary of Restricted Stock and Performance-Based Shares award activity is presented below. Idaho Power share amounts represent the portion of IDACORP amounts related to Idaho Power employees:

	IDACORP				Idaho Power
	Number of Shares/Units		Weighted-Average Grant Date Fair Value		Number of Shares/Units		Weighted-Average Grant Date Fair Value
Nonvested shares/units at January 1, 2019	206,035		$	81.31	204,859		$	81.31
Shares/units granted	98,868		92.58		98,362		92.59
Shares/units forfeited	(4,640	)	94.57		(4,640	)	94.57
Shares/units vested	(97,353	)	71.95		(96,761	)	71.95
Nonvested shares/units at December 31, 2019	202,910		$	90.99	201,820		$	90.99

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
	2019		2018		2017		2019		2018		2017
Compensation cost	$	8,788	$	9,362	$	7,384	$	8,639	$	9,276	$	7,304
Income tax benefit(1)	2,262		2,410		2,887		2,224		2,388		2,856