Idaho Statutes Title 72. Worker's Compensation and Related Laws--Industrial Commission § 72-1404. Average final compensation

“Average final compensation” shall mean the average of the highest annual compensation received by the individual paid firefighter in this state, as defined in subsection (A) of section 72-1403, Idaho Code, during a period of five (5) consecutive years of service, as defined in subsection (H) of section 72-1403, Idaho Code, immediately preceding his or her retirement or leaving service. If said firefighter has less than five (5) years of service, then “average final compensation” shall mean the annual average compensation received by him or her during the total years of service.