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ce of British Columbia. Idaho's state capital and largest city is Boise. With an area of 83,569 square miles (216,440 km2), Idaho is the 14th-largest state by land area. The state has a population of approximately two million people; it ranks as the 13th-least populous and the seventh-least densely populated of the 50 U.S. states. For thousands of years, and prior to European colonization, Idaho had been inhabited by natives. In the early 19th century, Idaho was considered part of the Oregon Country, an area which was disputed between the U.S. and the British Empire. Idaho officially became a U.S. territory with the signing of the Oregon Treaty of 1846, but a separate Idaho Territory was not organized until 1863, instead being included for periods in Oregon Territory and Washington Territory. The state was eventually admitted to the Union on July 3, 1890, becoming the 43rd state. Forming part of the Pacific Northwest (and the associated Cascadia bioregion), Idaho is divided into several distinct geographic and climatic regions. The state's north, the relatively isolated Idaho Panhandle, is closely linked with Eastern Washington, with which it shares the Pacific Time Zone—the rest of the state uses the Mountain Time Zone. The state's south includes the Snake River Plain (which has most of the population and agricultural land), and the southeast incorporates part of the Great Basin. Idaho is quite mountainous and contains several stretches of the Rocky Mountains. The United States Forest Service holds about 38% of Idaho's land, the highest proportion of any state. Industries significant for the state economy include manufacturing, agriculture, mining, forestry, science and technology, and tourism. Idaho has been a predominantly Republican state since statehood, with the Republican Party dominating in both state and national elections; abortion is severely restricted and the state retains the death penalty, including methods like the firing squad. The state contains the Idaho National Laboratory. Idaho's agricultural sector supplies many products, but the state is best known for its potato crop, which comprises around one-third of the nationwide yield.

Idaho's highest point is Borah Peak, 12,662 ft (3,859 m), in the Lost River Range north of Mackay. Idaho's lowest point, 710 ft (216 m), is in Lewiston, where the Clearwater River joins the Snake River and continues into Washington. The Sawtooth Range is often considered Idaho's most famous mountain range. Other mountain ranges in Idaho include the Bitterroot Range, the White Cloud Mountains, the Lost River Range, the Clearwater Mountains, and the Salmon River Mountains. Salmon-Challis National Forest is located in the east central sections of the state, with Salmon National Forest to the north and Challis National Forest to the south. The forest is in an area known as the Idaho Cobalt Belt, which consists of a 34 miles (55 km) long geological formation of sedimentary rock that contains some of the largest cobalt deposits in the U.S. Idaho has two time zones, with the dividing line approximately midway between Canada and Nevada. Southern Idaho, including the Boise metropolitan area, Idaho Falls, Pocatello, and Twin Falls, are in the Mountain Time Zone. A legislative error (15 U.S.C. ch. 6 §264) theoretically placed this region in the Central Time Zone, but this was corrected with a 2007 amendment.

The most parsimonious explanation we think is that people came down the Pacific Coast, and as they encountered the mouth of the Columbia River, they essentially found an off-ramp from this coastal migration and also found their first viable interior route to the areas that are south of the ice sheet. An early presence of French-Canadian trappers is visible in names and toponyms: Nez Percé, Cœur d'Alène, Boisé, Payette. Some of these names appeared prior to the Lewis and Clark and Astorian expeditions, which included significant numbers of French and Métis guides recruited for their familiarity with the terrain. Idaho, as part of the Oregon Country, was claimed by both the United States and Great Britain until the United States gained undisputed jurisdiction in 1846. From 1843 to 1859, present-day Idaho was under the de facto jurisdiction of the Provisional Government of Oregon. When Oregon became a state in 1859, what is now Idaho was situated in what remained of the original Oregon Territory, designated as the Washington Territory. Between 1849 and the creation of the Idaho Territory in 1863, parts of present-day Idaho were included in the Oregon, Washington, and Dakota Territories. The new Idaho territory included present-day Idaho, Montana, and most of Wyoming. The Lewis and Clark expedition crossed Idaho in 1805 on the way to the Pacific, and in 1806, on the return trip, largely following the Clearwater River in both directions, making it one the last states settled by European Americans. The first non-indigenous settlement was Kullyspell House, established on the shore of Lake Pend Oreille in 1809 by David Thompson of the North West Company for fur trading. In 1812 Donald Mackenzie, working for the Pacific Fur Company at the time, established a post on the lower Clearwater River near present-day Lewiston. This post, known as "MacKenzie's Post" or "Clearwater", operated until the Pacific Fur Company was bought out by the North West Company in 1813, after which the post was abandoned. The first organized non-indigenous communities within the present borders of Idaho were established by Mormon pioneers in 1860. The first permanent, substantial incorporated community was Lewiston, in 1861. Early in its history, Idaho saw a large influx of Chinese immigrants, who by 1870 made up about 28.5% of the territory's population. Idaho achieved statehood in 1890, following a difficult start as a territory, including the transfer of the territorial capital from Lewiston to Boise, disenfranchisement of Mormon polygamists upheld by the U.S. Supreme Court in 1890, and a federal attempt to split the territory between Washington Territory, which gained statehood in 1889, a year before Idaho, and the state of Nevada which had been a state since 1864. Idaho was one of the hardest hit of the Pacific Northwest states during the Great Depression. Prices plummeted for Idaho's major crops: in 1932 a bushel of potatoes brought only ten cents compared to 1919 for $1.51, while Idaho farmers saw their annual income of $685 in 1929 drop to $250 by 1932. Between 1991 and 2002, Idaho expanded its commercial base to include the science and technology sector which accounted for over 25% of its gross state product in 2001. During the COVID-19 pandemic, Idaho enacted statewide crisis standards of care as COVID-19 patients overwhelmed hospitals.

s and PhD programs in the Colleges of Engineering, Arts & Sciences, and Education; MPA program in the School of Public Service; and the MPH program in the College of Health Sciences. It is classified among "R2: Doctoral Universities – High research activity".

The university also has an honors college. Within the College of Arts and Sciences is the School of the Environment, approved by the Idaho State Board of Education in 2022 and established in 2023. Boise State's fall enrollment in 2016 was 23,886 students, and approximately 76 percent of these students were Idaho residents. More than 90 percent of Boise State's first-year students come directly from high school. In the 2015–16 school year, Boise State awarded diplomas to 3,916 distinct graduates, including 18 doctorates, 10 education specialists, 670 master's and 2,998 bachelor's degrees. The university is classified among "R2: Doctoral Universities – High research spending and doctorate production".

Boise State University (BSU) is a public research university in Boise, Idaho, United States. Founded in 1932 by the Episcopal Church, it became an independent junior college in 1934 and has been awarding baccalaureate and master's degrees since 1965. It became a public institution in 1969. Boise State offers more than 100 graduate programs, including a variety of MBA programs and the MAcc program in the College of Business and Economics; master's and PhD programs in the Colleges of Engineering, Arts & Sciences, and Education; MPA program in the School of Public Service; and the MPH program in the College of Health Sciences. It is classified among "R2: Doctoral Universities – High research activity".

States Department of Labor that originally had federal visitorial powers to inspect and examine workplaces. The United States Congress established the agency under the Occupational Safety and Health Act (OSH Act), which President Richard M. Nixon signed into law on December 29, 1970. OSHA's mission is to "assure safe and healthy working conditions for working men and women by setting and enforcing standards and by providing training, outreach, education, and assistance". The agency is also charged with enforcing a variety of whistleblower statutes and regulations.

History From its creation in 1934, the Bureau of Labor Standards of the Department of Labor addressed some work safety issues. The economic boom and associated labor turnover during World War II worsened work safety in nearly all areas of the United States economy, but after 1945 accidents again declined as long-term forces reasserted themselves. Additionally, new and powerful labor unions played an increasingly important role in worker safety post-World War II. In the 1960s, increasing economic expansion again led to rising injury rates, and the resulting political pressures led Congress to establish the Occupational Safety and Health Administration (OSHA) on April 28, 1971, the date that the Occupational Health and Safety Act became effective. The new agency incorporated much of what had been the original Bureau of Labor Standards. George Guenther was appointed by Labor Secretary James D. Hodgson as the agency's first director. OSHA has run a number of training, compliance assistance, and health and safety recognition programs throughout its history. The OSHA Training Institute, which trains government and private sector health and safety personnel, began in 1972. In 1978, the agency began a grant-making program, now called the Susan Harwood Training Grant Program, to train workers and employers in reducing workplace hazards.

OSH Act coverage The OSH Act covers most private-sector employers and their workers, in addition to some public-sector employers and workers in the 50 states and certain territories and jurisdictions under federal authority. Those jurisdictions include the District of Columbia, Puerto Rico, the Virgin Islands, American Samoa, Guam, Northern Mariana Islands, Wake Island, Johnston Island, and the Outer Continental Shelf Lands as defined in the Outer Continental Shelf Lands Act. Private sector employers The OSH Act covers most private sector employers in all 50 states, the District of Columbia, and other U.S. jurisdictions—either directly through federal OSHA or through an OSHA-approved state plan. State plans are OSHA-approved job safety and health programs operated by individual states instead of federal OSHA. Federal OSHA approves and monitors all state plans and provides as much as fifty percent of the funding for each program.

Southern Idaho and North Idaho College, in Idaho and is governed by a five-member board of trustees elected at large by voters in Ada and Canyon counties. CWI offers over 120 programs in the areas of Academic Transfer, Dual Credit, Career and Technical Education, Workforce Development, and Adult Education. In fall of 2023, CWI served 21,359 credit students and 14,951 noncredit students. CWI reported the gender of their students to be 55% female and 45% male.

History Prior to the creation of CWI, Boise was one of the largest metropolitan statistical areas in the United States without a community college. CWI was created on May 22, 2007, when voters of Canyon and Ada counties passed a measure to allow the formation of the new community college district. In June 2007, the Albertson Foundation announced it was donating $10 million to help found the college. In July 2007, the Idaho State Board of Education selected an initial five-member board of trustees. The following month Boise State University faculty member Dennis Griffin was named to a two-year term as the college's first president and CWI began offering academic classes on January 20, 2009, with an enrollment of over 1,100 students. In the summer of 2009 the professional-technical programs from Boise State University's Selland College of Applied Technology transitioned to CWI. By the fall 2009 semester, CWI enrollment had expanded to over 3,600 students. In January 2010, CWI applied for accreditation from the Northwest Commission on Colleges and Universities (NWCCU). NWCCU granted candidacy status at the associate degree level in 2012 and initial accreditation in 2016. President Griffin retired in August 2009 and was succeeded by Bert Glandon. After serving as president for 12 years, Glandon retired from CWI on May 15, 2021. The college's board of trustees named Denise Aberle-Cannata the interim president. CWI Board of Trustees extended an offer to Gordon Jones on Dec. 9, 2021 to be the next president at College of Western Idaho. Gordon Jones accepted the position of President at CWI and began his tenure as the third president in CWI's history on Jan.

Catchment area The college's catchment area includes all of the following counties: Ada, Adams, Boise, Canyon, Gem, Payette, Valley, and Washington. It also includes portions of Elmore and Owyhee counties. Ada and Canyon counties are the taxation zone for the college. Student life CWI has over 30 student clubs and organizations. Student clubs have been created with academic focus as well as special interests. Student groups range from art to physics, horticulture, psychology, Glee, Birdies and Bogies, a Veterans Association, and more. The Associated Students of the College of Western Idaho (ASCWI) serve as the voice of the student body. ASCWI is governed by five officers and eight senators elected by the student body each spring. CWI students participate in competitive, skills-based organizations like Business Professionals of America, SkillsUSA, and Speech and Debate. CWI students have found success at state, regional, and national levels in all three organizations. CWI Speech and Debate captured seven Pi Kappa Delta Community College National Championships in 2011, 2012, 2013, 2015, 2016, 2017, and 2018. Students have earned individual medals at national skills competitions as well. Students have the opportunity to engage on campus through the CWI Presidential Ambassador Program, which promotes leadership and connects students to campus and community events.

ern Oregon to Boise, and is the most populated area in Idaho. Historically, the valley had been known as the Lower Snake River Valley or the Boise River Valley. Pete Olesen, president of the valley's association of local Chambers of Commerce, coined the name "Treasure Valley" in 1959 to reflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas.

The Treasure Valley is a valley in the western United States, primarily in southwestern Idaho, where the Payette, Boise, Weiser, Malheur, and Owyhee rivers drain into the Snake River. It includes all the lowland areas from Vale in rural eastern Oregon to Boise, and is the most populated area in Idaho. Historically, the valley had been known as the Lower Snake River Valley or the Boise River Valley. Pete Olesen, president of the valley's association of local Chambers of Commerce, coined the name "Treasure Valley" in 1959 to reflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas.

eflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas. As the Boise Metropolitan Area grows, more and more undeveloped and agricultural land is being urbanized. History Settling the region The tribes that roamed the area, specifically, were the Northern Paiute and Shoshone. In 1834, Thomas McKay built the original Fort Boise, in the area near present-day Parma, which was run for a time by Francois Payette. It later was moved because of flooding troubles and was abandoned in 1854. The Oregon Trail runs through the Treasure Valley. The valley was settled for the most part by ranchers and farmers, initially to supply the gold and silver mining communities in the higher elevations nearby: Idaho City in the Boise Basin and Silver City in the Owyhees. A new Fort Boise was constructed by the U.S. Army in 1863 in present-day Boise, from which the city grew.

In business, consolidation or amalgamation is the merger and acquisition of many smaller companies into a few much larger ones. In the context of financial accounting, consolidation refers to the aggregation of financial statements of a group company as consolidated financial statements. The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes. Under the Halsbury's Laws of England, amalgamation is defined as "a blending together of two or more undertakings into one undertaking, the shareholders of each blending company, becoming, substantially, the shareholders of the blended undertakings.

Statutory Merger: a business combination that results in the liquidation of the acquired company's assets and the survival of the purchasing company. Statutory Consolidation: a business combination that creates a new company in which none of the previous companies survive. Stock Acquisition: a business combination in which the purchasing company acquires the majority, more than 50%, of the Common stock of the acquired company and both companies survive. Variable interest entity Terminology Parent-subsidiary relationship: the result of a stock acquisition where the parent is the acquiring company and the subsidiary is the acquired company. Controlling Interest: When the parent company owns a majority of the common stock. Non-Controlling Interest or minority interest: the rest of the common stock that the other shareholders own. Wholly owned subsidiary: when the parent owns all the outstanding common stock of the subsidiary. In an amalgamation, the companies which merge into a new or existing company are referred to as transferor companies or amalgamating companies.

Terminology Parent-subsidiary relationship: the result of a stock acquisition where the parent is the acquiring company and the subsidiary is the acquired company. Controlling Interest: When the parent company owns a majority of the common stock. Non-Controlling Interest or minority interest: the rest of the common stock that the other shareholders own. Wholly owned subsidiary: when the parent owns all the outstanding common stock of the subsidiary. In an amalgamation, the companies which merge into a new or existing company are referred to as transferor companies or amalgamating companies. The resultant company is referred to as the transferee company. Accounting treatment (U.S. GAAP) A parent company can acquire another company by purchasing its net assets or by purchasing a majority share of its common stock.

The Idaho Department of Labor is a state agency in Idaho. The agency is responsible for economic development, labor relations, workforce, technology, volunteerism, and workforce development. It also processes requests for unemployment benefits and unemployment insurance.

employers in the technology, manufacturing, and service sectors, including companies such as Micron Technology and Hewlett-Packard. The city is home to the Boise Art Museum, Idaho State Capitol, the annual Treefort Music Fest, and the Basque Block. History Etymology The origin of the name is uncertain. One account credits Capt. B. L. E. Bonneville of the U.S. Army as its source. After trekking for weeks through dry and rough terrain, his exploration party reached an overlook with a view of the Boise River Valley. The place where they stood is called Bonneville Point, located on the Oregon Trail east of the city. According to the story, a French-speaking guide, overwhelmed by the sight of the verdant river, yelled "Les bois! Les bois!" ("The woods! The woods!")—and the name stuck. The name may also derive from earlier mountain men who named the river that flows through the city. In the 1820s, French Canadian fur trappers associated with the British-owned Hudson's Bay Company set trap lines in the vicinity. Set in a high-desert area, the tree-lined valley of the Boise River became a distinct landmark, an oasis dominated by cottonwood trees.

Tribes and First Contact The area of Boise valley was inhabited by Boise Valley Shoshone and Bannock tribes, a part of the "Snake Country". According to the City of Boise's "History of Boise" report, "they gathered annually in the valley to participate in trading rendezvous with other tribes and catch salmon in the Boise River runs to help sustain them year-round. They spent winters in the valley where the climate was milder and visited the hot springs for bathing and healing. Castle Rock, called Eagle Rock by the tribes, was and remains a sacred site." Boise Valley Bannock tribes belonged to the "tuuˀagaidɨkaˀa" (black trout eaters). Boise Valley Shoshone belonged to the "Yahandeka" (groundhog eaters) grouping. They were among the early mounted Shoshone bands. They traveled over a considerable range by the beginning of the nineteenth century, with their main hunting lands along the lower Boise River and Payette River. When Donald MacKenzie developed the Snake country fur trade after 1818, the most prominent of the Boise Shoshone, Peiem (a Shoshoni rendition of "Big Jim", their leader's English name), became the most influential leader of the large composite Shoshoni band that white trappers regularly encountered in the Snake Country. In 1811, Wilson Hunt, employed as an agent in the fur trade under John Jacob Astor, organized and led the greater part of a group of about 60 men on an overland expedition to establish a fur trading outpost at the mouth of the Columbia River. This expedition passed through the Boise valley, and was the first ever time a white American has entered the region. Because of the War of 1812 and the lack of U.S. fur trading posts in the Pacific Northwest, most of the route was not used in the following two decades, and thus Snake Country remained free of settler incursions. After the conclusion of the war of 1812, until the 1840s, Oregon, while officially "jointly administered", was solely dominated by the British Hudson's Bay Company (HBC), which had a land connection to the inland of the Canadian Prairies via York Factory Express. Snake Country, including Boise Valley remained independent and relatively free of settler passage and incursion. There were two main reasons for this. Firstly, the general region east of the Cascades and west of the Rockies was described at the time in the media and literature of the eastern US as the "Great American Desert", an arid unproductive region, unsuitable for habitation. This discouraged settlers from traveling to the region of Boise; however, Oregon Country, on the other side of the Cascades, was a desirable destination for them. Nevertheless, the British had an official policy of discouraging American settlers, and settler incursions into Boise Valley along the Oregon Trail remained low until the early 1840s. The HBC established a fort in the region, the Old Fort Boise, 40 miles (64 km) west, near Parma, down the Boise River near its confluence with the Snake River at the Oregon border.

The North End, generally defined as the part of Boise north of State Street, contains many of the city's older homes. It is known for its tree-lined drives such as Harrison Boulevard, and for its quiet neighborhoods near the downtown area. Downtown Boise is visible from Camel's Back Park. On 13th Street, Hyde Park is home to restaurants and other businesses. The North End also hosts events such as the annual Hyde Park Street Fair. In 2008, the American Planning Association designated Boise's North End one of 10 Great Neighborhoods. Boise Highlands The Boise Highlands is just north of the North End; its location is generally defined as north of Hill Road and east of Bogus Basin Road.

velopers, subcontractors, manufacturers of building products and materials, insurance companies, facility managers, tenants, and others. Codes regulate the design and construction of structures where adopted into law. Examples of building codes began in ancient times. In the USA the main codes are the International Building Code or International Residential Code [IBC/IRC], electrical codes and plumbing, mechanical codes. Fifty states and the District of Columbia have adopted the I-Codes at the state or jurisdictional level. In Canada, national model codes are published by the National Research Council of Canada. In the United Kingdom, compliance with Building Regulations is monitored by building control bodies, either Approved Inspectors or Local Authority Building Control departments.

the USA the main codes are the International Building Code or International Residential Code [IBC/IRC], electrical codes and plumbing, mechanical codes. Fifty states and the District of Columbia have adopted the I-Codes at the state or jurisdictional level. In Canada, national model codes are published by the National Research Council of Canada. In the United Kingdom, compliance with Building Regulations is monitored by building control bodies, either Approved Inspectors or Local Authority Building Control departments.

Types The practice of developing, approving, and enforcing building codes varies considerably among nations. In some countries building codes are developed by the government agencies or quasi-governmental standards organizations and then enforced across the country by the central government. Such codes are known as the national building codes (in a sense they enjoy a mandatory nationwide application). In other countries, where the power of regulating construction and fire safety is vested in local authorities, a system of model building codes is used. Model building codes have no legal status unless adopted or adapted by an authority having jurisdiction. The developers of model codes urge public authorities to reference model codes in their laws, ordinances, regulations, and administrative orders. When referenced in any of these legal instruments, a particular model code becomes law. This practice is known as 'adoption by reference'. When an adopting authority decides to delete, add, or revise any portions of the model code adopted, it is usually required by the model code developer to follow a formal adoption procedure in which those modifications can be documented for legal purposes. There are instances when some local jurisdictions choose to develop their own building codes. At some point in time all major cities in the United States had their own building codes. However, due to ever increasing complexity and cost of developing building regulations, virtually all municipalities in the country have chosen to adopt model codes instead. For example, in 2008 New York City abandoned its proprietary 1968 New York City Building Code in favor of a customized version of the International Building Code. The City of Chicago remains the only municipality in America that continues to use a building code the city developed on its own as part of the Municipal Code of Chicago. In Europe, the Eurocode: Basis of structural design, is a pan-European building code that has superseded the older national building codes. Each country now has National Annexes to localize the contents of the Eurocodes. Similarly, in India, each municipality and urban development authority has its own building code, which is mandatory for all construction within their jurisdiction.

l restructuring, management changes, and shifts in ownership and control. As a financial product, a private-equity fund is private capital for financing a long-term investment strategy in an illiquid business enterprise.

An Investment manager (the private equity investor) raises money from institutional investors (e.g., hedge funds, pension funds, university endowments, and ultra-high-net-worth individuals) to pursue a particular investment strategy. The fund's raised proceeds are placed into an investment fund, of which the investment manager acts as a general partner (GP) and the institutional investors act as limited partners (LPs). The investment manager then purchases equity ownership stakes in companies by using a combination of equity and debt financing, with the goal of generating returns on the equity invested, including any subsequent equity investments into the target companies, over a target horizon based on the particular investment fund and strategy (typically 4–7 years). From a financial modeling perspective, the primary levers available to private equity investors to drive returns are: Revenue growth Margin expansion (typically an EBITDA margin) Free cash flow generation / debt paydown Valuation multiple expansion (typically an Enterprise Value / EBITDA multiple) Value creation strategies can vary widely by private equity fund. For example, some investors may target increasing sales in new or existing markets (driving revenue growth), and others may look to reduce costs through headcount reduction (expanding margins). Many strategies incorporate some amount of corporate governance restructuring, for example, setting up a board of directors or updating the target's managerial reporting structure. The use of debt financing in acquiring companies increases an investment's return on equity by reducing the amount of initial equity required to purchase the target. Moreover, the interest payments are tax-deductible, so the debt financing reduces corporate taxes and thus increases total after-tax cash flows generated by the business. Following a series of high-profile bankruptcies, aggressive leverage usage by private equity funds has declined in recent decades. In 2005, approximately 70% of the average private equity acquisition represented debt, but it was closer to 50% in 2020. Firms that assume large operational risks (e.g., "turnarounds") will usually apply far lower leverage levels to acquired companies in order to provide management with more financial flexibility; firms taking fewer operational risks will often try to maximize available leverage and focus on investments that generate strong, stable cash flows needed to service the higher debt balances. Over time, "private equity" has come to refer to many different investment strategies, including leveraged buyout, distressed securities, venture capital, growth capital, and mezzanine capital.

Strategies The strategies private-equity firms may use are as follows, leveraged buyout being the most common. Leveraged buyout Leveraged buyout (LBO) refers to a strategy of making equity investments as part of a transaction in which a company, business unit, or business asset is acquired from the current shareholders typically with the use of financial leverage. The companies involved in these transactions are typically mature and generate operating cash flows. Private-equity firms view target companies as either Platform companies, which have sufficient scale and a successful business model to act as a stand-alone entity, or as add-on / tuck-in / bolt-on acquisitions, which would include companies with insufficient scale or other deficits. Leveraged buyouts involve a financial sponsor agreeing to an acquisition without itself committing all the capital required for the acquisition. To do this, the financial sponsor will raise acquisition debt, which looks to the cash flows of the acquisition target to make interest and principal payments. Acquisition debt in an LBO is often non-recourse to the financial sponsor and has no claim on other investments managed by the financial sponsor. Therefore, an LBO transaction's financial structure is particularly attractive to a fund's limited partners, allowing them the benefits of leverage, but limiting the degree of recourse of that leverage. This kind of financing structure leverage benefits an LBO's financial sponsor in two ways: (1) the investor only needs to provide a fraction of the capital for the acquisition, and (2) the returns to the investor will be enhanced, as long as the return on assets exceeds the cost of the debt. As a percentage of the purchase price for a leverage buyout target, the amount of debt used to finance a transaction varies according to the financial condition and history of the acquisition target, market conditions, the willingness of lenders to extend credit (both to the LBO's financial sponsors and the company to be acquired) and the interest costs and the ability of the company to cover those costs. Historically the debt portion of a LBO will range from 60 to 90% of the purchase price.

105, which by 2025 was estimated to have risen to 275,123, making it the second-most populous county in Idaho. The county seat is Caldwell, and its largest city is Nampa. Canyon County is part of the Boise metropolitan area. History Hudson's Bay Company established Fort Boise in 1834 near what is now Parma, but abandoned it in 1855. Emigrants traveled through Canyon County on the Oregon Trail. Discovery of gold in the Boise Basin in 1862 brought settlement to the region again. The lower Boise River was fully contained within Boise County from 1863 until the formation of Ada County in 1864. Settlement of the lower Boise River west of Boise City was limited prior to the completion of the Oregon Short Line Railroad. Middleton was the first European settlement of Canyon County, starting in 1863. The 1870 Census for Ada County listed 76 residents of the Boise Valley, excluding Boise City and the 1880 Census listed 44 residents at Middleton. The arrival of the railroad at Caldwell led to the establishment of a town there as of August 1883. Businessmen James A. McGee and Alexander Duffes filed the plat for nearby Nampa in 1886. Parma was settled around the same time, with the Old Fort Boise post office being moved to the town's location; it was incorporated in 1904. Ada County established precincts for each of the settlements with a combined 1890 Census population of 2,311. Significant settlement of Greenleaf and Notus started around 1904 with the two settlements listed as precincts at the 1910 census. Notus was incorporated in 1921 while Greenleaf was incorporated prior to 1980. Melba was incorporated in 1912 while Wilder was incorporated in 1919. The City of Star annexed a portion of territory in northeast Canyon County prior to 2007, becoming the county's ninth incorporated city. The majority of Star is located within Ada County. The Idaho Legislature created Canyon County from Ada County in an act approved March 7, 1891, effective at the November 26, 1892, election. Caldwell was established as the county seat. The county originally contained all of Canyon and Payette counties and part of Gem; Gem County formed in 1915 and Payette County in 1917.

History Hudson's Bay Company established Fort Boise in 1834 near what is now Parma, but abandoned it in 1855. Emigrants traveled through Canyon County on the Oregon Trail. Discovery of gold in the Boise Basin in 1862 brought settlement to the region again. The lower Boise River was fully contained within Boise County from 1863 until the formation of Ada County in 1864. Settlement of the lower Boise River west of Boise City was limited prior to the completion of the Oregon Short Line Railroad. Middleton was the first European settlement of Canyon County, starting in 1863. The 1870 Census for Ada County listed 76 residents of the Boise Valley, excluding Boise City and the 1880 Census listed 44 residents at Middleton. The arrival of the railroad at Caldwell led to the establishment of a town there as of August 1883. Businessmen James A. McGee and Alexander Duffes filed the plat for nearby Nampa in 1886. Parma was settled around the same time, with the Old Fort Boise post office being moved to the town's location; it was incorporated in 1904. Ada County established precincts for each of the settlements with a combined 1890 Census population of 2,311. Significant settlement of Greenleaf and Notus started around 1904 with the two settlements listed as precincts at the 1910 census. Notus was incorporated in 1921 while Greenleaf was incorporated prior to 1980. Melba was incorporated in 1912 while Wilder was incorporated in 1919. The City of Star annexed a portion of territory in northeast Canyon County prior to 2007, becoming the county's ninth incorporated city. The majority of Star is located within Ada County. The Idaho Legislature created Canyon County from Ada County in an act approved March 7, 1891, effective at the November 26, 1892, election. Caldwell was established as the county seat. The county originally contained all of Canyon and Payette counties and part of Gem; Gem County formed in 1915 and Payette County in 1917.

2000 census As of the 2000 census, there were 131,441 people, 45,018 households and 33,943 families living in the county. The population density was 223 people per square mile (86 people/km2). There were 47,965 housing units at an average density of 81 units per square mile (31 units/km2). The racial makeup of the county was 83.10% White, 0.32% Black or African American, 0.85% Native American, 0.80% Asian, 0.13% Pacific Islander, 12.17% from other races, and 2.62% from two or more races. Hispanic or Latino of any race were 18.61% of the population. 15.9% were of German, 12.7% English, 10.3% American and 7.6% Irish ancestry. There were 45,018 households, of which 39.80% had children under the age of 18 living with them, 60.70% were married couples living together, 10.10% had a female householder with no husband present, and 24.60% were non-families. 19.80% of all households were made up of individuals, and 8.40% had someone living alone who was 65 years of age or older. The average household size was 2.85 and the average family size was 3.28. 30.90% of the population were under the age of 18, 10.70% from 18 to 24, 28.30% from 25 to 44, 19.10% from 45 to 64, and 11.00% who were 65 years of age or older. The median age was 30 years. For every 100 females, there were 98.70 males. For every 100 females age 18 and over, there were 96.30 males. The median household income was $35,884 and the median family income was $40,377. Males had a median income of $29,418 compared with $22,044 for females. The per capita income for the county was $15,155. About 8.70% of families and 12.00% of the population were below the poverty line, including 14.50% of those under age 18 and 10.70% of those age 65 or over. Communities Cities Unincorporated communities Bowmont Huston Roswell Sunnyslope Walters Ferry, Idaho Politics Like the majority of Idaho, Canyon County is reliably Republican by comfortable margins. The last time a Democratic candidate carried the county was in 1936 by Franklin D. Roosevelt.

population was 117,635 at the 2020 census, making it the second most populous city in the county and Idaho, after Boise, the state capital.

Irrigation (1890– ) Early settlers arriving in the area came with no knowledge of gravity flow irrigation. Their previous homes were in areas where rain provided the needed moisture to raise crops. Irrigation soon became a necessity, since having a water source was a requirement for receiving the patent for the land from the U.S. Land Office. Irrigation districts, such as the Nampa-Meridian and Settlers irrigation districts, continue to serve the immediate Meridian area. The town was established in 1891 on the Onweiler farm north of the present site and was called Hunter. Two years later an I.O.O.F. lodge was organized and called itself Meridian because it was located on the Boise Meridian, and the town was renamed. The Settlers' Irrigation Ditch, 1892, changed the arid region into a productive farming community which was incorporated in 1902. Village (1903–41) The original Meridian town site was filed in 1893 on homestead grant land belonging to Eliza Ann Zenger. Her husband, Christian, filed the plat with county officials and called it Meridian. The early settlers, many of whom were relatives, left their homes in Missouri to go west, either by wagon, train, or immigrant railroad car, bringing their lodge and church preferences with them. They established local institutions soon after arriving and filed for homestead lands. Meridian was incorporated in 1903. Around the start of the 20th century, settlers established fruit orchards and built fruit packing businesses and prune dryers along the railroad tracks. Local orchards produced many varieties of apples and Italian prunes. Production continued through the mid-1940s when it was no longer profitable and the businesses closed.

Rail transportation (1908–28) Following the raising of $4,000 to lay the Interurban rail line from Onweiler (Meridian and Ustick Roads), the tracks were completed into the village center. Turning east on Broadway and ending at East Second, the last car would spend the night in Meridian before returning to Boise early the next morning with passengers and freight. The interurban Station and Generator building (west one-third of the old library at Meridian and Idaho Streets) was built in 1912, and the line continued on to Nampa via Meridian. The tracks down Broadway were not used after 1912. The Interurban Company entered into receivership and closed in 1928 after 20 years of providing continuous transportation to neighboring towns. It was Meridian's main connection to the area outside the local community. The Union Pacific Railroad spur opened in 1900 and is currently operated by the Boise Valley Railroad.