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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (Notes)
 6 Months Ended
Jun. 30, 2024
Statement of Comprehensive Income [Abstract]  
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME
The table below presents changes in components of AOCI, net of tax, during the three months and six months ended June 30, 2024 and 2023 (in thousands). Items in parentheses indicate charges to AOCI.
Defined Benefit Pension ItemsDefined Benefit Pension Items
Three months ended
June 30,		Six months ended
June 30,
2024202320242023
Balance at beginning of period$(16,900)$(12,776)$(17,184)$(12,922)
Amounts reclassified out of AOCI284 147 568 293 
Balance at end of period$(16,616)$(12,629)$(16,616)$(12,629)

The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the three months and six months ended June 30, 2024 and 2023 (in thousands). Items in parentheses indicate increases to net income.
Amount Reclassified from AOCI
Details About AOCIThree months ended
June 30,		Six months ended
June 30,
2024202320242023
Amortization of defined benefit pension items(1)
Prior service cost$55 $55 $110 $110 
Net loss327 143 655 285 
Total before tax382 198 765 395 
Tax benefit(2)
(98)(51)(197)(102)
Total reclassification for the period, net of tax$284 $147 $568 $293 
(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.