Idaho Rules of Civil Procedure Rule 54(d)(5). Memorandum of Costs.
At any time after the verdict of a jury or a decision of the court, any party who claims costs may file and serve on adverse parties a memorandum of costs, itemizing each claimed expense, but such memorandum of costs may not be filed later than fourteen (14) days after entry of judgment. Such memorandum must state that to the best of the party's knowledge and belief the items are correct and that the costs claimed are in compliance with this rule. Failure to file such memorandum of costs within the period prescribed by this rule shall be a waiver of the right of costs. A memorandum of costs prematurely filed shall be considered as timely.
(Amended December 19, 1975, effective January 1, 1976; amended July 2, 1976, effective October 1, 1976; amended March 20, 1985, effective July 1, 1985; amended June 15, 1987, effective November 1, 1987.)