COMPARISONS - WESTERN STATES BUSINESS COSTS

After analyzing labor costs, tax burdens and energy costs, economy.com ranks Idaho among the top 10 in the country in overall costs of doing business and #1 for lowest energy costs. Also, the Corporation for Enterprise Development ranks Idaho #1 in manufacturing and 6th best in long-term employment growth.

Compare overall business costs in western states:* Percent of National Average
Idaho	93.2%
Arizona	99.2%
California	119.5%
Colorado	105.2%
Nevada	106.4%
Oregon	95.6%
Utah	93.7%
Washington	103.9%
*economy.com - March 2005

While building costs widely vary depending on need, location and other factors, the following offers general construction cost averages. Costs are based on a per square foot average.

When shopping for a location to run a business, saving money is a primary concern. Many employers buy into Idaho's lower medical insurance costs, lower workers compensation insurance rates, lower retirement plan contributions and lower expense for paid vacations and holidays.

Compare Annual Worker Benefit Costs in Western States* (in millions)
Idaho	$1.91
Arizona	$2.44
California	$2.54
Colorado	$2.43
Nevada	$1.96
Oregon	$2.18
Utah	$1.85
Washington	$2.55
Calculated at 25% of labor cost (200 employees) *Idaho Department of Commerce - 2005

Idaho employers with workers compensation insurance pay some of the lowest premiums in the country. Workers comp rates for 2004 are over 25% less than 1994. If lower than normal rates create a surplus, policyholders will save in the form of rate deviations or actual dividends.

Compare Annual Workers Compensation Costs in Western State (in thousand)*
Idaho	$55.7
Arizona	$56.9
California	$927.1
Colorado	$58.9
Nevada	$76.4
Oregon	$68.5
Utah	$51.9
Washington	$124.9
*Idaho State Insurance Fund, May 2006