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Home My WebLink About20121123Avista to Staff 26,27,31,33,39,40,47.pdfAvista Corp. 1411 East Mission P.O. Box 3727 Spokane. Washington 99220-0500 Telephone-509-489-0500 Tell Free 800-727-9170 AVISTK Corp. November 21, 2012 211T2N0V23 tttl 9:22 tOAHO UTILITIES COMMISSION Idaho Public Utilities Commission 472 W. Washington St. Boise, ID 83720-0074 Attn: Karl T. Klein Weldon B. Stutzman Deputy Attorney General Re: Production Request of the Commission Staff in Case Nos. AVU-E-12-08 and AVU-G- 12-07 Dear Mr. Klein and Mr. Stutzman, Enclosed are an original and three copies of Avista's responses to IPUC Staffs production requests in the above referenced docket. Included in this mailing are Avista's responses to production requests 026, 027, 031, 033, 039, 040, and 047. The electronic versions of the responses were emailed on 11/21/12 and are also being provided in electronic format on the CD included in this mailing. Also included is Avista's CONFIDENTIAL response to PR 033C. This response contains TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and is separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated October 16, 2012. It is being provided under a sealed separate envelope, marked CONFIDENTIAL. If there are any questions regarding the enclosed information, please contact Paul Kimball at (509) 495-4584 or via e-mail at paul.kimballavistacorp.com Sincerely, Paul Kimball Regulatory Analyst Enclosures CC: all parties AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/20/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Karen-Schuh TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-026 TELEPHONE: (509) 495-2293 REQUEST: Please provide the line item detail for the Information Technology Refresh Blanket by project for 2010, 2011, 2012, and 2013. Please include both budgeted and actual-to-date costs for each project. RESPONSE: Information Technology Refresh Blanket transactions are included under ER 5005. All of the projects included in this ER are blanket projects. Since these projects are blankets, the total amount spent in a month transfers to plant-in-service at the end of that month. Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012 through October 31. Company witness Dave DeFelice's testimony and workpapers provide the requested budget information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89 through 101 list 2013 projects by ER and details the expected month the project will be completed and will be transferred to plant in service. The source of this data is the Company's 2012 capital budget. Both hardcopies and electronic copies were provided with the original filing. Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER through October 31, 2012. Ferc Acct 107000 AFUDC. DC Battery replacement 3 SPR 62 62 AFUDC -- 3 Springs MW Refresh 157 -.. 2,169 2,327 Centralized Assets 3 Springs MW Refresh 25,916 2,388 28,304 Contractor 3 Springs MW Refresh 859 279 1,139 Labor 3 Springs MW Refresh 1,278 531 1,809 Overhead 3 Springs MW Refresh 2,966 750 3,716 AFUDC TWACS UDP Commun Transit 37 307 344 Contractor TWACS UDP Commun Transit 8,792 8,963 (23) 17,732 Labor TWACS UDP Commun Transit 403 (105) 298 Overhead TWACS UDP Commun Transit 392 617 21 1,030 Voucher TWACS UDP Commun Transit 5,934 (2,377) 358 . 3,916 AFUDC FN Upgrade Ver 4 1 321 321 Centralized Assets FN Upgrade Ver 4 1 9,363 9,363 Cbntractor FN Upgrade Ver 4 1 . 23, 7261,11 23,726 Labor FN Upgrade Ver4l 611 611 Overhead FN yrade Ver 4 1 - I . iTiIiI 1,308 11308 Contractor Noxon Phone System -- 139 139 Overhead Noxon Phone System AFUDC Long Lake Phone system 3,636 3,636 Centralized Assets Long Lake Phone system 14,944 3,632 18,576 Contractor Long Lake Phone system 44,177 9,689 5,866 Employee Expenses Long Lake Phone system 42 42 Labor Long Lake Phone system 8,894 $,336 12,230 Overhead Long Lake Phone system 11,493 3,112 14,606 Transportation Long Lake Phone system 1,787 580 2,367 Voucher LonjLake Phone system 7,152 --- 7,152 -- AFUDC -Little Falls Phone system 2,799 414 3,213 Centralized Assets Little Falls Phone system 8,167 8,167 Contractor Little Falls Phone system 41,452 25,217 66,669 Labor Little Falls Phone system . 4,403 3,062 7,465 Overhead Little Falls Phone system 6,679 2,662 ,341 Transportation Little Falls Phone system 2,077 593 2,669 Staff-PR-026 Attachment A.xlsx Page 1 of 21 Voucher Little Falls Phone system 5,614 5,614 Centralized Assets Cabinet Gorge Phone system 92 92 Contractor Cabinet Gorge Phone system 3,858 3,858 Labor Cabinet Gorge Phone system 72 72 Overhead Cabinet Gorge Phone system 569 569 Voucher Cabinet Gorge Phone system 546 546 Th4 Centralized Assets Cochran Gauge station ethernet 1,689 1,689 Contractor Cochran Gauge station ethernet 6,998 50 7,048 Labor Cochran Gauge station ethernet 1,615 1,045 2,659 Overhead Cochran Gauge station ethernet 1,646 883 2,529 Transportation Cochran Gauge station ethernet 159 159 Voucher Cochran Gauge station ethernet 942 942 AFUDC Sonet Network Time Standard Contractor Sonet Network Time Standard Labor Sonet Network Time Standard Overhead Sonet Network Time Standard Transportation Sonet Network Time Standard 1,699 1,699 14,192 14,192 7,387 7,387 5,218 5,218 366 366 AFUDC DC Battery Replacement 803 803 Centralized Assets DC Battery Replacement 320 320 Contractor DC Battery Replacement 6,414 6,414 Employee Expenses DC Battery Replacement 100 100 Labor DC Battery Replacement (531) (531) Overhead DC Battery Replacement (790) (790) Voucher DC BatteryReplacement (2,002) (2,002) . Centralized Assets Refrsh MAN at Seehorn US Bank 38,352 38,352 Contractor Refrsh MAN at Seehorn US Bank 46,804 5,823 52,626 Employee Expenses Ref rsh MAN at Seehorn US Bank 63 63 Labor Refrsh MAN at Seehorn US Bank 2,186 2,000 4,186 Overhead Refrsh MAN at Seehorn US Bank 6,223 1,571 7,793 Voucher Relish MAN at Seehorn US Bank 37 37 AFUDC Netwrk lmprov Colville Warehse (5) (5) Contractor Netwrk lmprov Colville Warehse (1,400) (1,400) Labor Netwrk lmprov Colville Warehse (75) (75) Overhead Netwrk lmprov Colville Warehse (70) (70) AFUDC Netwrk lmprov Lewiston 0 0 Staff-PR-026 Attachment A.xlsx . Page 2 of 21 - Contractor Netwrk lmprov Lewiston 0 0 Labor Netwrk lmprov Lewiston (0) (0) Overhead Netwrk lmorov Lewiston Labor DC Battery Repi Monumental mt 1,925 1,925 Overhead DC Battery Repi Monumental rnt 1,941 1,941 Voucher DC Battery Repi Monumental mt 2,165 2,165 Contractor Downstream Warning Refresh 20,262 40,608 (60,869) (0) Employee Expenses Downstream Warning Refresh 225 (121) (104) - Labor Downstream Warning Refresh 2,187 159 (2,346) (0) Overhead Downstream Warning Refresh 1,678 430 (2,108) 0 Transportation Downstream Warning Refresh 747 (747) - Voucher Downstream Warning Refresh . - IJTL - 0 AFUDC -i Noxon Warehouse 3 new phone ___________ 374 1,190 1,577 3,142 Contractor Noxon Warehouse 3 new phone 4,365 13,598 3,613 21,575 Labor Noxon Warehouse 3 new phone 1,503 692 2,195 Overhead Noxon Warehouse 3 new phone 1,308 602 1,910 Transportation Noxon Warehouse 3 new phone 688 688 AFUDC Stratford MW refresh 128 3,045 6,460 9,634 Centralized Assets Stratford MW refresh 40,176 3,743 43,919 Contractor Stratford MW refresh 25,891 8,274 858 35,022 Labor Stratford MW refresh 2,588 3,825 5,076 11,489 Overhead Stratford MW refresh 1,662 6,048 5,291 13,002 Vehicle Stratford MW refresh 60 60 Voucher Stratford MW refresh 9,692 9,692 AFUDC Mt Spokane DC Power Pint repic 40 40 LContractor Mt Spokane DC Power Pint replc 35,823 134 Labor Mt Spokane DC Power Pint repic 6,015 4,364 10,380 Overhead Mt Spokane DC Power Pint repic 9,001 3,687 12,688 Transportation Mt Spokane DC Power Pint repic 2,003 84 2,087 Voucher Mt Spokane DC Power Pint replc 39,847 2,174 42,021 -- - LAFUDC Corn DC Plant upgrade Rathdrum 1,079 688 1,767 Centralized Assets Corn DC Plant upgrade Rathdrum . 267 Contractor Corn DC Plant upgrade Rathdrum . 7,801 443 8,243 Labor Corn DC Plant upgrade Rathdrum 12,102 7,570 19,672 Overhead Corn DC Plant upgrade Rathdrum 11,299 7,186 18,485 Transportation Corn DC Plant upgrade Rathdrurn 327 1,032 1,359 Staff-PR-026 Attachment A.xisx Page 3 of 21 Voucher Corn DC Plant upgrade Rathdrurn 16,221 133 16,354 AFUOC Corn DC Plant upgrde Post Falls 798 520 1,318 Contractor Corn DC Plant upgrde Post Falls 5,955 269 6,224 Employee Expenses Corn DC Plant upgrde Post Falls 55 55 Labor Corn DC Plant upgrde Post Falls 8,858 408 9,266 Overhead Corn DC Plant upgrde Post Falls 8,625 (812) 7,813 Transportation Corn DC Plant upgrde Post Falls 88 88 Voucher Corn DC Plant upgrde Post Falls 16,184 (16,184) - AFUDC StMaries Tech Refresh comrn 713 713 Centralized Assets St Manes Tech Refresh cornrn 9,516 9,516 Contractor St Manes Tech Refresh comm 14,137 14,137 Employee Expenses St Manes Tech Refresh comm 205 205 Labor St Manes Tech Refresh comm 2,559 2,559 Overhead St Manes Tech Refresh comm 2,674 2,674 Transportation St Manes Tech Refresh comm 434 . 434 AFUDC Post Falls Phone System Ref 310 130 439 Centralized Assets Post Falls Phone System Ref 17,578 (0) 17,578 Contractor Post Falls Phone System Ref 8,440 22,571 31,012 Labor Post Falls Phone System Ref 1. 1 258 2,736 2,993 Overhead Post Falls Phone System Ref 216 2,561 2,777 Transportation Post Falls Phone System Ref 185 185 Voucher Post Falls Phone System Ref 307 307 rAFUDC Nine Mile Phone Syst Refresh 236 1,287 1,523 Centralized Assets Nine Mile Phone Syst Refresh 17,578 j Contractor Nine Mile Phone Syst Refresh 9,947 18,228 28,175 •"Labor Nine Mile Phone Syst Refresh . 355 1,944 2,299 Overhead Nine Mile Phone Syst Refresh 304 1,814 2,118 Transportation Nine Mile Phone Syst Refresh - 43 167 210 k.AFUDC Downstream Warning Refresh 7,307 7,307 Centralized Assets Downstream Warning Refresh . 463 46 Contractor Downstream Warning Refresh . 271,641 47,301 318,942 Employee Expenses Downstream Warning Refresh 558 206 764 Lpbor Downstream Warning Refresh 14,515 61992 21507 tv Material Downstream Warning Refresh 442 941 1,384 Overhead Do,, wnstream Warning Refresh 12,406 6,677 19,083 Transportation Downstream Warning Refresh . 1,932 1,873 3,805 Vehicle Downstream Warning Refresh 277 46 323 Staff-PR-026 Attachment A.xlsx . Page 4 of 21 - Voucher Downstream Warning Refresh. 1,369 177 1,546 01 U11 Centralized Assets CC Projector Refresh 120 120 Contractor GCC Projector Refresh 8,818 33,347 42,164 Employee Expenses 6CC Projector Refresh 1,470 1,470 Labor 6CC Projector Refresh 492 782 1,274 Overhead 6CC Projector Refresh 885 861 1,746 Voucher 6CC Projector Refresh 190,347 A.ThiiJ 190,347 ArUDC ITII_ Noxon Rebuild BPA Corn Shack 384 1,092 1,477 Centralized Assets Noxon Rebuild BPA Corn Shack 1,528 1,528 Contractor Noxon Rebuild BPA Corn Shack 8,827 2,078 10,905 Labor Noxon Rebuild BPA Corn Shack 2,075 2,668 . 4,743 Material Noxon Rebuild BPA Corn Shack 1,514 1,514 Overhead Noxon Rebuild BPA Corn Shack 2,032 2,445 4,478 Vehicle Noxon Rebuild BPA Corn Shack 50 50 Voucher Noxon Rebuild BPA Corn Shack 105 105 j 986&T AFUDC Noxon Corp Switch Refresh . 20 20 Centralized Assets Noxon Corp Switch Refresh 5,824 5,824 Contractor Noxon Corp Switch Refresh 5,360 4,045 9,404 Employee Expenses Noxon Corp Switch Refresh 118 116 233 Labor Noxon Corp Switch Refresh 400 950 1,350 Overhead Noxon Corp Switch Refresh 902 920 1,821 Transportation Noxon Corp Switch Refresh 438 438 AFUDC Lew Ridge Corn DC Plant Refresh 201 1,392 1,593 Centralized Assets Lew Ridge Corn DC Plant Refresh Contractor Lew Ridge Corn DC Plant Refresh 2,464 (98) 2,366 Labor Lew Ridge Corn DC Plant Refresh 4,253 6,518 10,771 Overhead Lew Ridge Corn DC Plant Refresh 4,347 5,081 9,428 Voucher Lew Ridge Corn DC Plant Refresh 1 NO 1 AFUDC Network System Spares 136 136 Centralized Assets Network System Spares .. 31,359 - 31,359 Contractor Network System Spares 8,751 65 8,817 Labor Network System Spares 953 380 1,333 9verhead Network System Spares 2,934 335 3,269 grtation Network SyteSrs__ 265 265 rAF UDC --- BPAcorn upgrade Rathdrurnsub -- 6 - 53 WPM Contractor BPA corn upgrade Rathdrurn sub 626 340 966 Staff-PR-026 Attachment A.xlsx . Page 5 of 21 Staff-PR-026 Attachment A.xlsx AFUDC DCR LOL Fiber Replacement 126 132 Contractor DCR LOL Fiber Replacement 1,076 1,076 Labor DCR LOL Fiber Replacement . 538 293 • 832 Overhead DCR LOL Fiber Replacement 435 262 697 AFUDC Long Lake HED Ungrd Fiber Ref 997 Centralized Assets Long Lake HED Ungrd Fiber Ref 5,038 5,038 Contractor Long Lake HED Ungrd Fiber Ref 8,255 1 8,255 Labor Long Lake HED Ungrd Fiber Ref 9,685 9,685 Overhead Long Lake lIED Ungrd Fiber Ref .. 8 8,859 Transportation Long Lake HED Ungrd Fiber Ref 180 - 180 AFUDC LIMS Upgrade . . 1,110 Centralized Assets LIMS Upgrade 3,079 3,079 Contractor LIMS Upgrade 44,15144. 44,544 Labor LIMS Upgrade Overhead LIMS Upgrade 906 906 rU Centralized Assets -- Network Spares 2012 62,415 62,415 Contractor Network Spares 2012 22 22 Labor Network Spares 2012 92 92 Overhead Network Spares 2012 4,529 4,529 Voucher Network Spares 2012 55 55 -- -- LAFUDC DC Plant Upgrade LewistonN 1,335 1,335 Centralized Assets DC Plant Upgrade LewistonN 72.7 .111.1 727 Contractor DC Plant Upgrade LewistonN 84 4,864 Employee Expenses DC Plant Upgrade LewistonN 1 65 65 Labor DC Plant Upgrade LewistonN 8,820 8,820 Overhead DC Plant Upgrade LewistonN 9,081 9,081 frransportation DC Plant Upgrade LewistonN 250 1 250 Voucher - DC Plant Upgrade LewistonN -- 16,764 16,764 lAFUOC DC Plant Refresh Steptoe Butte 643, 643 tCent ralized Assets DC Plant Refresh Steptoe Butte 10,200 10,200 Contractor DC Plant Refresh Steptoe Butte 2,816 2,816 Labor DC Plant Refresh Steptoe Butte ----3,50.0.1.. 3,500 Overhead DC Plant Refresh Steptoe Butte 3,601 3,601 Voucher DC Plant Refresh Steptoe Butte 88 88 AFUDC Noxon Living Facility WAP 385 385 Page 6 of 21 AW NO iii.... Centralized Assets Noxon Living Facility WAP 3,695 3,695 Contractor Noxon Living Facility WAP 18,077 18,077 J Employee Expenses Noxon Living Facility WAP 53 53 Labor Noxon Living Facility WAP 3 6.817 3 687 JIt Overhead Noxon Living Facility WAP 3,693 3,693 Transportation Noxon Living Facility WAP 228 228 Vehicle Noxon Living Facility WAR 1 168 Voucher Noxon Living Facility WAR 100 100 iTTTi IiFi __ AFUDC -- Noxon Evacuation Syst Refresh 21 21 Contractor Noxon Evacuation Syst Refresh . . ............................................... 2,923 . 2,923 Labor Noxon Evacuation Syst Refresh 19 19 Overhead Noxon Evacuation Syst Refresh 15 15 AFUDC Cabinet Gorge Evacuat syst ref 111 111 ractor Cabinet Gorge Evacuat syst ref 8 766 8,766 r Cabinet Gorge Evacuat syst ref 19 19 .Overhead Cabinet Gorge Evacuat syst ref . -. - 5 AFUDC . Kettle Falls Radio Syst ref 23 23 Centralized Assets Kettle Falls Radio Syst ref 1,247 1,247 Contractor Kettle Falls Radio Syst ref 3 268 3 268 Labor Kettle Falls Radio Syst ref 1 415 1 415 Overhead Kettle Falls Radio Syst ref 2,576 2,5176 •Voucher Kettle Falls Radio Syst ref 13,031 13,031 - ,AFUDC DC Plant Refresh Kettle Falls . .. .218 218 'Centralized Assets .. . DC Plant Refresh Kettle Falls . 10,271 . 10,271 f Contractor DC Plant Refresh Kettle Falls 2 213 2 213 Employee Expenses DC Plant Refresh Kettle Falls 171 171 . Labor DC Plant Refresh Kettle Falls 5,721 5,721 Overhead DC Plant Refresh Kettle Falls 6,018 6,018 Transportation DC Plant Refresh Kettle Falls . 274 11 1 274 ehicle DC Plant Refresh Kettle Falls 248 248 Voucher DC Plant Refresh Kettle Falls 88 . 88 AFUDC HVAC Refrresh Bull River 2 2 Contractor HVAC Refrresh Bull River 148 148 • Labor HVAC Refrresh Bull River . .. ... 140 140 Overhead HVAC Refrresh Bull River 116 • 116 AFUDC • HVAC Refresh Cabinet MW 2 2 Staff—PR-026 Attachment A.xlsx Page 7 of 21 Contractor HVAC Refresh Cabinet MW 148 148 •Labor HVAC Refresh Cabinet MW 140 140 Overhead HVAC Refresh Cabinet MW 116 116 mm IIiI ii 11II 11 Centralized Assets APC UPS Infrastructure Mgr 5,141 5,141 Labor APC UPS Infrastructure Mgr 128 128 Overhead APC UPS Infrastructure Mgr 746 746 Contractor MCAFEE Suite Refresh 40,752 37811 78,562 Centralized Assets cony cell AFUDC Enterprise Security WLAN 708 6,210 7,380 14,299 Centralized Assets Enterprise Security WLAN 272,341 272,341 Contractor Enterprise Security WLAN 25,678 12,779 45,505 83,962 Labor Enterprise Security WLAN 1,476 2,060 12,080 15,615 Overhead Enterprise Security WLAN 1127 1,620 35,861 38,608 AI:UDC Mission IN Refresh 3rd Floor 5,978 7,360 13,338 Centralized Assets Mission IN Refresh 3rd Floor, 61734 6,734 Contractor Mission IN Refresh 3rd Floor 616 21,579 315 2,510 Labor Mission IN Refresh 3rd Floor 59 2,324 2,383 Overhead Mission IN Refresh 3rd Floor 49 1,572 1 1,622 Voucher Mission IN Refresh 3rd Floor 79 79 Centralized Assets GENNET network Infra refresh Centralized Assets DS PC Systems Refresh 1,038,954 143,223 33,357 1,215,534 Contractor DS PC Systems Refresh 509,125 205,805 331,327 1,046,257 Employee Expenses DS PC Systems Refresh 4,954 354 5,308 Labor DS PC Systems Refresh . 9,193 8,646 13,239 31,078 Material DS PC Systems Refresh 41 41 Overhead DS PC Systems Refresh 113,875 16,351 16,379 146,605 Transportation OS PC Systems Refresh 2,676 92 27 2,794 Vehicle DS PC Systems Refresh 558 2,933 1,337 4,828 Voucher DS PC Systems Refresh 1,382 712,425 273 714,080 Centralized Assets CS comm device refresh 169,183 163,292 61,074 393,549 Contractor CS comm device refresh 58,487 64,203 53,599 176,289 Employee Expenses CS comm device refresh 21 21 Labor CS comm device refresh 21,122 13,000 36,294 70,416 Overhead CS comm device refresh 38,749 39,649 41,476 119,874 Staff-PR-026 Attachment A.xlsx Page 8 of 21 353k Transportation Cs comm device refresh 568 202 120 890 ,: MVoucher CS comm device refresh 50,678 107,847 79,922 238,447 Centralized Assets DS Print Fax Scan Refresh 197,531 416,761 154,761 769,053 Contractor DS Print Fax Scan Refresh 125,437 114,025 53,540 293,003 Employee Expenses DS Print Fax Scan Refresh 706 379 558 1,643 Labor OS Print Fax Scan Refresh 2,983 5,014 9,311 17,308 Overhead DS Print Fax Scan Refresh 16,321 20,167 11,024 47,513 Transportation DS Print Fax Scan Refresh 1,145 1,421 281 2,847 Vehicle OS Print Fax Scan Refresh 1,733 1,268 3,000 Voucher OS Print Fax Scan Refresh 771 1,710 247 2,72 Centralized Assets CS Storage Refresh 555,674 757,806 705,826 2,019,306 Contractor CS Storage Refresh 1,324 15,022 29,126 45,471 Employee Expenses CS Storage Refresh 631 2,919 3,550 Labor CS Storage Refresh 5,058 2,510 18,811 26,3810 - Overhead CS Storage Refresh 27,939 40,566 31,491 99 996 Vehicle CS Storage Refresh 224 95 319 ucher CS Storage Refresh . 388 139 527 Assets . _ntralized CS Server Refresh 403,881 99,268 187,51 691,000 Contractor CS Server Refresh 49,607 133,046 112,123 294,776 Employee Expenses CS Server Refresh 215 1,361 1,445 3,021 Labor CS Server Refresh 17,413 27,523 29,612 74,549 Overhead CS Server Refresh 57,266 30,706 43,711 131,683 Transportation CS Server Refresh 861 1,589 2,450 CS Server Refresh 47 47 CS Server Refresh 1,669 765 664 3,098 ed Assets OS Proj Camera Other Refresh 8,200 44,811 369 53,379 Contractor OS Proj Camera Other. Refresh 12,856 33,840 14,121 60,817 Employee Expenses OS Proj Camera Other Refresh 332 332 Labor DS Proj Camera Other Refresh 494 1,801 3,480 5,775 Overhead DS Proj Camera Other Refresh 974 1,664 3,418 6,056 Vehicle OS Proj Camera Other Refresh 250 893 375 1,518 Voucher OS Proj Camera Other Refresh 168 228 396 1 Contractor Desktop Productivity Tools 2,902 .. 42,902 9 Employee Expenses 11 Desktop Productivity Tools .536 536 Labor Desktop Productivity Tools 1,394 1,394 Overhead Desktop Productivity Tools 1,111 1,111 Tn5p0rtatb011 Desktop Productivity Tools 596 596 Staff-PR-026 Attachment A.xlsx Page 9 of 21 Contractor Sonet Vistanet refresh 822 822 Labor Sonet Vistanet refresh 85 85 Overhead Sonet Vistanet refresh 88 88 Centralized Assets - - Microsoft Voice Pilot - - 11,652 (27) - 11,625 Contractor Microsoft Voice Pilot 18,438 8,392 188 27,017 Labor Microsoft Voice Pilot 143 31 174 -. 'Overhead Microsoft Voice Pilot 543 30 5 578 Centralized Assets MD Elect service infrastruct 91,863 222,902 314,765 Contractor MD Elect service infrastruct 205,029 144,299 14,353 363,681 Employee Expenses MD Elect service infrastruct 748 17 764 Labor MD Elect service infrastruct 43,947 20,079 11,347 75,372 Overhead MD Elect service infrastruct 51,619 45,512 10,212 107,343 Transportation MD Elect service infrastruct 11,546 9,438 2,773 23,757 Voucher MD Elect service infrastruct 19 186 205 7PT91 - Contractor EAI Upgrade 10,449 10,449 Overhead EAI Upgrade 140 140 Centralized Assets Netwrk Closet UPS refresh blkt 4,152 21,144 12,524 7,820 • Contractor Netwrk Closet UPS refresh blkt 19,621 37,298 22,366 79,284 Employee Expenses Netwrk Closet UPS refresh blkt 411 46 232 690 Labor Netwrk Closet UPS refresh blkt 6,243 3,504 10,089 19,836 • Overhead Netwrk Closet UPS refresh blkt 5,683 6,228 10,017 21,928 Transportation Netwrk Closet UPS refresh blkt 1,518 1,081 248 2,847 Vehicle Netwrk Closet UPS refresh blkt 36 105 52 193 Voucher Netwrk Closet UPS refresh blkt 9,261 5,929 478 15,668 Centralited Assets Refresh Mobile Collectors 15,433 15,433 Contractor Refresh Mobile Collectors 10,193 10,193 Labor Refresh Mobile Collectors 1,893 1,893 Overhead Refresh Mobile Collectors 2,889 2,889 Voucher Refresh Mobile Collectors (5,815) (5,815) çontractor Upgrade EPM 3,406 3,406 Overhead Upgrade EPM • 27 27 AFUDC PC Power Management 4,858 - 4,858 - Contractor PC Power Management 59,083 5,152 47 64,235 694 Labor PC Power Management 647 Staff-PR-026 Attachment A.xlsx Page 10 of 21 - Overhead PC Power Management 938 (28) 909 AFUDC -- Citrix XenApp upgrade 15,076 •15,076 CenraIized Assets Citrix XenApp upgrade 1,202 51,100 52,302 Contractor Citrix XenApp upgrade 297,721 4,326 302,047 Labor Citrix XenApp upgrade 915 324 1'49•• Overhead Citrix XenApp upgrade 3,719, 2061 5,780 AFUDC Upgrade MS Exchange - 16,096 3,484 19,580 Centralized Assets Upgrade MS Exchange 17,587 17,587 Contractor Upgrade MS Exchange 48,411 11,937 Labor Upgrade MS Exchange 1,571 2,076 31647 Overhead Ufigrade MS Exchange 2,997 1,605 4,602 AFUDC Cisco ACS Upgrade 1,362 1,362 Centralized Assets Cisco ACS Upgrade 1,155 . . Contractor Cisco ACS Upgrade 24,578 24,578 Labor Cisco ACS Upgrade 214 214 Overhead Cisco ACS Upgrade 1,282 Contractor Enet Router Refresh Labor Enet Router Refresh Overhead Enet Router Refresh Contractor Cisco Works Upgrade Labor Cisco Works Upgrade Overhead Cisco Works Upgrade 7,274 7,274 204 . 204 249 249 (2,985) (2,985) (0) (0) Centralized Assets Network Availability Equip 4,090 208,768 8,195 221,052 Contractor Network Availability Equip 141 8,80 23,381 32,401 Labor Network Availability Equip (0) 338 2,950 3,288 Overhead Network Availability Equip 14 17,489 3,194 20,697 Voucher Network Availability Equip 311 311 Centralized Assets Router Ref resh-FMO 360 360 Contractor Router Refresh-FMO ... . . 7 . 764 Overhead Router Ref resh-FMO 232 232 AFUDC Contractor Microwave Radio lab Equipment 1,473:.•. . 1,413 - Virtual Desktop Infrastructure 1,190 (1,190) Virtual Desktop Infrastructure 19,911 (19,104) (807) 0 Staff-PR-026 Attachment A.xlsx Page 11 of 21 Labor Virtual Desktop Infrastructure 66 5,062 (5,128) - Overhead Virtual Desktop Infrastructure 58 4,049 (4,108) - AFUDC Jack Stewart Phone System 109 109 • '':t.. _Centralized Assets Jack Stewart Phone System 4,603 4,603 Contractor Jack Stewart Phone System 16,941 16,941 Employee Expenses Jack Stewart Phone System 6 6 • Labor Jack Stewart Phone System , 896 896 Overhad Jack Stewart Phone System 1,083 1,083 Centralized Assets DS PC Rugged Refresh , 165,812 1,097,492 33,720 1,297,025 • ' '4' _Contractor DS PC Rugged , Refresh , 66,185 71,768 6,883 144,836 Contributions DS PC Rugged Refresh (2,600) (2,600) • Employee Expenses ___________ DS PC Rugged Refresh 195 330 , 38 562 Labor DS PC Rugged Refresh 5,736 26,677 , 1,795 34,209 • "' Overhead DS PC Rugged Refresh , 8,720 188,572 3,480 200,772 ransportation DS PC Rugged 'Refresh 174 , 1,328 569 2,070 oucher DS PC Rugged Refresh J 53§ 5,536 Centralized Assets Mission Content server refresh 75,477 75,477 Contractor Mission Content server refresh 33,076 33,076 Labor Mission Content server refresh 461 461 -Overhead Mission Content server refresh 6,443 6,443 , , Voucher Mission Content server refresh 43 43 Network Mgmt Solution Refresh 368 2,007 2,375 Contractor Network Mgmt Solution Refresh 34,928 13,872 , - 48,800 , Labor Network Mgmt Solution Refresh , 1,273 1,124 2,397 Overhead Network Mgmt Solution Refresh 976 899 1,875 Voucher Network Mgmt Solution Refresh 1,458 1,458 AFUDC HP CAE Upgrade 748 , 11,240 1,126 13,115 , Centralized Assets HP AE Upgrade 73,14 8,212 82,027 • Contractor HP CAE Upgrade 600 381,508 6,852 388,960 Labor , HP CAE Upgrade . , 2,358 663 3,021 Overhead , HP CAE Upgrade 563 • 3,726 , 609 4,897 -Transportation HP CAE Upgrade . • • 448 • 448 AFUDC SIEM and IPS 4,993 4,993 Centralized Assets SIEM and IPS 3Q8,132 308,132 Contractor . SIEM and IPS . 74,006 74,006 •Labor SIEM and IPS 2,173 2,173 Staff-PR-026 Attachment A.xlsx Page 12 of 21 - )verhead SIEM and IPS 35,498 35,498 AFUDC Itron MV RS Implementation 15,888 15,888 Centralized Assets !tr9n MV RS Implementation 427,250 219 427,469 Contractor Itron MV RS Implementation 294,996 (55) 294,941 Employee Expenses Itron MV RS Implementation 154 154 Labor ltron MV RS Implementation 12,831 12,831 Overhead Itron MV RS Implementation 18,299 16 18,315 Transportation Itron MV RS Implementation 3,308 3,308 Vehicle Itron MV RS Implementation 53 53 Voucher. Itron MV RS Implementation 3,795 3,795 AIUDC Home Agent Refresh 175 175 Centralized Assets Home Agent Refresh 4,095 4,095 Contractor Home Agent Refresh . ... Labor Home Agent Refresh . .... .. . .. Overhead Home Agent Refresh 1,205 1,205 Transportation Home Agent Refresh 98 98 Centralized Assets StMaries Tech Refresh comp 5,890 5,890 Contractor St Manes Tech Refresh comp 10,251 10,251 Employee Expenses St Manes Tech Refresh comp 178 178 Labor St Manes Tech Refresh comp 1,207 1,207 Overhead St Manes Tech Refresh comp 1,783 1,783 Voucher St Manes Tech Refresh comp 4,868 4,868 - II -- AFUDC Grangeville Network Refresh 565 565 Centralized Assets Grangeville Network Refresh 4,698 4,698 Contractor Grangeville Network Refresh 17,194 17,194 Labor Grangeville Network Refresh 377 . Overhead Granjville Network Refresh 930 930 _ AFUDC . Lewiston Network Refresh 816 816 Centralized Assets Lewiston Network Refresh 26,279 26,279 Contractor Lewiston Network Refresh 40,084 40,084 Labor Lewiston Network Refresh ,568 2,568 Overhead In Lewiston Network Refresh 4,340 4,340 AIUDC Exchange Upgrade Phase 2 1,712 1,712 jCentralized Assets Exchange Upgrade Phase 2 53,323 9,065 62,388 Contractor Exchange Upgrade Phase 2 197,342 (1,864) 195,478 Employee Expenses Exchange Upgrade Phase 2 75 75 Staff-PR-026 Attachment A.xlsx Page 13 of 21 Labor Exchange Upgrade Phase 2 8,606 97 8,703 Overhead Exchange Upgrade Phase 2 JIpIIf 9,980 111 10,092 __-i_-•I_ AFUDC Deer Park Network Refresh 288 288 Centralized Assets Deer Park Network Refresh 1,445 1,445 Contractor Deer Park Network Refresh 18,087 Employee Expenses Deer Park Network Refresh 8 8 Labor Deer Park Network Refresh 1,601 1,601 Overhead Deer Park Network Refresh 1,192 1,192 Transportation Deer Park Network Refresh 313 313 AFUDC . Data Center Module Core Refr .. 3,912 10,658 14,570 Centralized Assets Data Center Module Core Refr 691,187 104 691,291 Contractor Data Center Module Core Refr 69,124 13,263 82,387 Labor Data Center Module Core Refr 6,145 22,345 28,491 Overhead Data Center Module Core Refr . M? 19,832 78,311 Voucher . Data Center Module Core Refr 116 190 306 AFUDC Internet Edge Refresh . 2,046 , 2,046 Centralized Assets Internet Edge Refresh 248,514 14 248,527 Contractor Internet Edge Refresh 107,511 12,548 120,059 Labor Internet Edge Refresh . . 12,148 3,365 15,513 Overhead Internet Edge Refresh 31,300 1-_ 2,931 34,230 AFUDC NetMotion V9 Upgrade . 716 5,267 5,983 Centralized Assets NetMotion V9 Upgrade 16,675 504 17,179 Contractor NetMotion V9 Upgrade 48,919 46,461 95,380 Employee Expenses NetMotion V9 Upgrade 820 820 Labor NetMotion V9 Upgrade 6,687 7,049 13,736 Overhead NetMotion V9 Upgrade 6,855 5,192 12,047 Tranportation NetMotiqn V9 U ade 3,050 3,050 AFUDC Avaya Corn Manager Refresh 5,259 13,008 18,267 Centralized Assets Avaya Corn Manager Refresh 27,010 10,420 37,430 Econtractor Avaya Corn Manager Refresh 88,689 259,811 348,509 Employee Expenses Avaya Corn Managr Refresh .. 939 939 Labor Avaya Corn Manager Refresh 3,790 8,706 12,497 •0verhead Avaya Corn Manager Refresh 5,181 10,472 15,653 Transportation Avaya Corn Manager Refresh . . 878 878 Voucher Avaya Corn Manager Refresh. 397,137 (9,539) 387,598 IM Security Refresh 44 44 Staff-PR-026 Attachment A.xlsx Page 14 of 21 Centralized Assets IM Security Refresh 16,905 Contractor IM Security Refresh 17,198 Labor IM Security Refresh 165 Overhead IM Security Refresh 4,171 Centralized Assets Noxon Switch Refresh 0 Overhead Noxon Switch Refresh (0) 16,905 (777) 16,421 165 (1) 4.170 0 AFUDC Intranet Portal Upgrade 614 15 629 Centralized Assets Intranet Portal Upgrade 23,704 23,704 Contractor Intranet Portal Upgrade 64,918 (10) 64,907 Labor Intranet Portal Upgrade 4,630 4,630 Overhead Intranet Portal Upgrade 4,450 (0) 4,450 - AFUDC Web Conf Refresh . 34 126 159 Contractor Web Conf Refresh 3,119 (3,105) 13 Labor Web Conf Refresh 97 (24) 73 Overhead Web Conf Refresh 78 (191) (113) AFUDC Cabinet Gorge Network Refresh . - 48 586 - 634 Centralized Assets Cabinet Gorge Network Refresh 3,481 51 3,532 Contractor Cabinet Gorge Network Refresh 5,155 113 5,268 Labor Cabinet Gorge Network Refresh . . . 7 . . 74 Overhead Cabinet Gorge Network Refresh 247 112 , 359 AFUDiC Davenport Network Refresh 101 101 Centralized Assets Davenport Network Refresh , 5,868 57 5,925 Contractor Davenport Network Refresh 18,691 508 19,199 Employee Expenses Davenport Network Refresh 9 9 Labor Davenport Network Refresh 1,475 1,475 Overhead Davenport Network Refresh 1,501 52 1,554 Transportation Davenport Network Refresh 95 95 - AFUDC Kellogg Id Network Refresh 65 65 Centralized Assets Kellogg Id Network Refresh , 81 126 51 8,177 Contractor Kellogg Id Network Refresh 1,038 13,200 Employee Expenses , Kellogg Id Network Refresh 32 32 Labor Kellogg Id Network Refresh 4,015 4,015 Overhead Kellogg Id Network Refresh 2,179 419 Voucher Kellogg Id Network Refresh 31 31 FUOC Klamath Falls Network Refresh 57 575 633 Staff-PR-026 Attachment A.xlsx Page 15 of 21 Centralized Assets Klamath Falls Network Refresh 3,547 51 3,598 Contractor Klamath Falls Network Refresh 4 869 375 5 243 Labor Klamath Falls Network Refresh 23 23 Overhead Klamath Falls Network Refresh 256 J_U - 66 322 iLI AFUDC LaG rande Network Refresh 20 20 Centralized Assets LaGrande Network Refresh 4,699 51 4,750 Contractor LaGrande Network Refresh 9,365 605 9,970 Labor LaGrande Network Refresh 25 25 JOverhead LaGrande Network Refresh 379 46 425 AFUDC Noxon Network Refresh 74 711 785 Centralized Assets Noxon Network Refresh 4,699 51 4 750 !Contractor Noxon Network Refresh 6,048 (27) 6,021 Overhead Noxon Network Refresh 348 45 393 AFUDC Othello Network Refresh 23 23 Centralized Assets Othello Network Refresh 4,699 51 4,750 Contractor Othello Network Refresh 9,598 950 10,548 gh Employee Expenses Othello Network Refresh 709 709 Labor Othello Network Refresh 3,046 1,266 4,313 Overhead Othello Network Refresh 1 249 389 1 638 Transportation Othello Network Refresh 858 858 Vehicle Othello Network Refresh 210 210 0. . . Voucher Othello Network Refresh 530 530 AFUDC Roseburg Network Refresh 60 483 542 Centralized • •......... Assets Roseburg Network Refresh 1,747 51 1,798 Contractor Roseburg Network Refresh 5,581 7 5,587 Labor Roseburg Network Refresh 23 23 • • Overhead • Roseburg Network Refresh . . 120 • 66 • 185 - AFIJDC Coeur d Alene Network Refresh 15 120 135 Contractor Coeur d Alene Network Refresh 1 856 (40) 1 816 Employee Expenses Coeur d Alene Network Refresh 446 446 .J: Labor • • • Coeur d Alene Network Refresh • 25 . ... Overhead Coeur d Alene Network Refresh 32 .(0) 32 AFUDC Sandpoint Network Refresh 12 266 278 Contractor Sandpoint Network Refresh 1432 2 778 4209 Labor Sandpoint Network Refresh 149 149 ..:$ . Overhead Sandpoint Network Refresh 10 148 157 Staff—PR-026 Attachment A.xlsx Page 16 of 21 Transportation Sandpoint Network Refresh . 250 250 AFUDC Rathdrum Network Refresh . 13 106 119 Contractor Rathdrum Network Refresh , 1,355 305 1,660 Labor Rathdrum Network Refresh 23 23 Overhead Rathdrum Network Refresh 9 21 31 II __ AFUDC Medford Network Refresh 19 154 173 Contractor Medford Network Refresh 2,072 326 2,398 Labor Medford Network Refresh 25 23 48 Overhead Medford Network Refresh 34 21 55 AFUDC Clarkston Network Refresh , , 14 128 141 Contractor Clarkston Network Refresh . . 1,507 114 1,621 .1 Labor Clarkston Network Refresh , . , 151 23 174 Overhead Clarkston Network Refresh LL . , 141 , 21 , 162 Transportation Clarkston Refresh _Network 94 94 AFUDC Pullman Network Refresh , , 13 328 342 Contractor Pullman Network Refresh , , 1,693 2,610 4,304 Labor Pullman Network Refresh , , 25 728 753 Overhead Pullman Network Refresh 31 .659 690 - 'AFUDC Kettle Falls Network Refresh . , , , , 16 189 205 Contractor Kettle Fails Network Refresh , . , , 2,060 , 984 3,043 Labor Kettle Falls Network Refresh , 25 23 48 Overhead Kettle Falls Network Refresh 32 22 54 jAFUOC Boulder Park Network Refresh , 8 (8) - Contractor Boulder Park Network Refresh 159 (159) (0) Labor , Boulder Park Network Refresh Overhead Boulder park Network Refresh 0 (0) (0) AFUDC kamiah Office network Refresh 32 , 32 Centralized Assets kamiah Office network Refresh , 1,527 , 1,527 Contractor kamiah Office network Refresh , 11,222 , 1,266 12,488 IEmpkyee Expenses kamiah Office network Ref resh 18 18 Labor kamiah Office network Ref re h 419 252 671 Overhead lamiah Office network Refresh 198 .. , 225 Transportation kamiah Office network Refresh 174 , 174 Voucher kamiah Office network Refresh . 246 246 Staff—PR-026 Attachment A.xlsx . Page 17 of 21 - - Staff-PR-026 Attachment A.xlsx AFUDC Mission Optical Fiber Refresh 106 1,734 1,840 Centralized Assets Mission Optical Fiber Refresh 2,333 2,333 Contractor Mission Optical Fiber Refresh 14,114 11,395 25,509 Labor Mission Optical Fiber Refresh 376 1,013 1,389 Overhead Mission Optical Fiber Refresh 304 1,066 1,370 ii AFUDC Pis stem Upgrade . 294 6,353 6,557 Centralized Assets P1 System Upgrade 132,250 18,379 150,629 Contractor P1 System Upgrade 15,581 117,928 133,509 Employee Expenses P1 System Upgrade 123 123 Labor Pt System Upgrade 330 255 586 Overhead P1 System Upgrade 890 1,680 2,570 Vehicle P1 System Upgrade 47 47 r ri,jg AFUDC Anite Nemo OA Refresh 148 411 560 Centralized Assets Anite Nemo OA Refresh 3,716 3,716 Contractor Anite Nemo OA Refresh 24,861 4,753 29,614 Labor Anite Nemo OA Refresh 292 1,465 1,757 Overhead Anite Nemo OA Refresh 607 1,325 1,932 ijrrri* AFUDC Cognos Upgrade 447 706 1,153 Centralized Assets Cognos Upgrade 100,000 (34,583) 65,417 Contractor Cognos Upgrade 27,835 1,057 28,892 Overhead Cognos Upgrade 342 -- U (156) -ir-- 186 1lI!I AFUDC eGain Upgrade 77 168 245 Contractor eGain Upgrade 20,978 12,280 33,259 Overhead eGain Upgrade 60 . 19 78 AFUDC Virtual Desktop Infrastruct 681 14,110 14,791 Centralized Assets Virtual Desktop Infrastruct 64,114 44,069 108,184 Contractor Virtual Desktop Infrastruct 94,639 135,299 229,938 Labor Virtual Desktop Infrastruct 363 14,557 14,920 Overhead Virtual Desktop Infrastruct 3,081 18,257 . 21,337 AFUDC ---...-.......-.---..... AVA DNX Time Sync Refresh 435 8,559 8,994 Centralized Assets AVA DNX Time Sync Refresh 121,938 34,737 156,676 Contractor AVA DNX Time Sync Ref resh 14,674 15,349 Labor AVA DNX Time Sync Refresh 15,976 15,976 Overhead AVA DNX Time Sync Refresh 9,265 17,473 26,738 Transportation AVA DNX Time Sync Refresh 505 505 Voucher AVA DNX Time Sync Refresh 502 502 Page 18 of 21 AFUDC AVA DNX Refresh 383 8,587 8,970 Centralized Assets AVA DNX Refresh 106,093 19,688 125,781 Contractor AVADNX Refresh 553 39,668 40,220 Employee Expenses AVA DNX Refresh 120 120 Labor AVA bNx Refresh . 976 1,973 2,949 Overhead ................................................... AVA DNX Refresh 8,717 3,504 12,221 Transportation AVA DNX Refresh 363 363 Voucher AVA DNX Refresh 303 303 AFUDC Citrix Phase 2 6 3,156 3,162 Centralized Assets Citrix Phase 2 18,957 18,957 Contractor Citrix Phase 2 1,767 114,991 116,758 Employee Expenses Citrix Phase 2 551 551 Labor Citrix Phase 2 . . 5,021 5,021 Overhead Citrix Phase 2 . 4,786 4,786 Transportation Citrix Phase 2 895 895 Centralized Assets CO Audio Visual Refresh Blnkt 38,377 38,377 Contractor CO Audio Visual Refresh Blnkt 5,009 5,009 Labor CO Audio Visual Refresh Blnkt . 2,455 2,455 Overhead CO Audio Visual Refresh Blnkt 2,177 2,177 iITIL - AFUDC Malware Detection Refresh ..' 978 978 Contractor Malware Detection Refresh 42,402 42,402 Labor Malware Detection Refresh 5,725 5,725 Overhead Malware Detection Refresh 4,990 4,990 i6 AFUDC ArcGIS Upgrade 12,892 12,892 Contractor ArcGIS Upgrade 398,885 398,885 Labor ArcGlS Upgrade 7,484 7,484 Overhead ArcGIS Uograde 8,826 8,826 AFUDC 2nd Floor IDF Refresh 867 867 Centralized Assets 2nd Floor IDF Refresh 144,286 144,286 Contractor 2nd Floor IDF Refresh . 59,359 59,359 Labor 2nd Floor IDF Refresh 9,867 9,867 Overhead 2nd Floor IDF Refresh 15,150 15,150 Voucher 2nd Floor IDF Refresh 85 - 85 AFUDC FMO Network Refresh 1,704 1,704 Centralized Assets FMO Network Refresh 19,092 19,092 Staff-PR-026 Attachment A.xlsx Page 19 of 21 Contractor FMO Network Refresh 32,297 32,297 Labor FMO Network Refresh 3,666 3,666 Overhead FMO Network Refresh 4,613 4,613 Transportation FMO Network Refresh 23 23 AFUDC Windows OS Upgrade 6,633 6,633 Centralized Assets Windows OS Upgrade 181,214 181,214 Contractor Windows OS Upgrade 320,944 320,944 Labor Windows OS Upgrade 14,560 14,50 Overhead . - Windows OS Upgrade . 29,854 29,854 AFUDC DB Grid Control Upgrade 589 589 Contractor DB Grid Control Upgrade 21,602 21,602 Labor DB Grid Control Upgrade 4,990 4,990 Overhead DB Grid Control Upgrade 4,531 4,531 - Contractor Small App Refresh Blanket 17,515 17,515 •Labor Small App Refresh Blanket 15,199 15,199 Overhead Small App Refresh Blanket 13,469 13,469 AFUDC MD Upgrades 541 541 Contractor MD Upgrades 29,740 29,740 Labor MD Upgrades . 763 763 Overhead MD Upgrades 672 672 AFUDC Edge VPN Refresh 2,757 2,757 Contractor Edge VPN Refresh 109,607 109,607 Labor Edge VPN Refresh 4,753 4,753 Overhead Edge VPN Refresh II- 4,164 4,164 AFUDC Internet Edge Firewall Refresh 996 996 Centralized Assets Internet Edge Firewall Refresh 45,265 45,265 Contractor Internet Edge Firewall Refresh 21,206 21,206 Labor Internet Edge Firewall Refresh 8,815 8,815 Overhead . . Internet Ede Firewall Refresh 12,090 --iii 12,090 AFUDC Valuemation Upgrade 1,019 1,019 Contractor Valuemation upgrade 76,295 76,295 Employee Expenses Valuemation Upgrade 207 207 Labor Valuemation Upgrade 1,541 1,541 Overhead Valuemation Uurade 1,672 1,672 Staff-PR-026 Attachment A.xlsx Page 20 of 21 — AFUDC IRP Infrastruture Refresh 26 26 Labor IRP Infrastruture Refresh 409 40 Overhead IRP Infrastruture Refresh TI I ITflkTI 361 361 - AFUDC AVAVA Corn Mgr call center ref 39 39 Contractor AVAYA Corn Mgr call center ref 2,651 2,651 AFUDC SharePoint upgrade 2010 803 803 Contractor SharePoint upgrade 2010 109,391 109,391 Labor SharePoint upgrade 2010 3,121 3,121 Overhead SharePoint Upgrade 2010 3,129 3,129 IT AFUDC Sum Total App Upgrade 61 61 Contractor Sum Total App Upgrade . 28,820 28,820 Employee Expenses Sum Total App Upgrade 480 480 Labor Sum Total App upgrade 1,146 1,146 Oved $um Total App upgrade 984 84 -- ITITIJEI TITIIIIT tm Labor -- APT Refresh 106 106 Overhead il1L APT Refresh 83 83 I AFUDC 85 448 Sandpoint Office DC Refresh Centralized Assets Sandpoint Office DC Refresh 10,200 (8,078) 2,122 •Contractor Sandpoint Office DC Refresh 2,179 187 2,366 •Labor Sandpoint Office DC Refresh 1,160 330 1,490 Overhead Sandpoint Office DC Refresh 1,736 (315) 1,421 5,667,938 11,526,408 6,221,387 Staff—PR-026 Attachment A.xlsx . Page 21 of 21 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/19/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Karen Schuh TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-027 TELEPHONE: (509) 495-2293 REQUEST: Please provide the line item detail for the Information Technology Expansion Blanket by project for 2010, 2011, 2012 and 2013. Please include both budgeted and actual-to-date costs for each project. RESPONSE: Information Technology Expansion Blanket transactions are included under ER 5006. All of the projects included in this ER are blanket projects. Since these projects are blankets, the total amount spent in a month transfers to plant-in-service at the end of that month. Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012 through October 31. Company witness Dave DeFelice's testimony and workpapers provide the requested budget information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89 through 101 list 2013 projects by ER and details the expected month the project will be completed and will be transferred to plant in service. The source of this data is the Company's 2012 capital budget. Both hardcopies and electronic copies were provided with the original filing. Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER through October 31, 2012. Ferc Acct 107000 • Ii1I3I1( S 1J1 1fi_ Mum .CheweIah Office Netwrk Comm AFUDC 11 11 Contractor 261 261 - Overhead 93 93 -, Voucher 1,298 1,298 Chewelah Office Netwrk Comm Total 1,662 1,662 ( Ahsahka TWACS Integration AFUOC 153 806 958 Contractor 9,607 1,996 11,603 Labor 531 324 855 Overhead 463 289 752 - Transportation 373 373 - Ahsahka TWACS Integration Total 11,126 3,416 14,542 I1LII1 tLT lber for Noxon Switchyard AFUOC 27 27 Contractor 4,292 4,292 Labor 547 547 Overhead 470 470 Fiber for Noxon Switchyard Total 5,336 5,336 Portable Comm Equip-Common Voucher (1,100) (1,100) Portable Comm Equip-Common Total (1400) (1,100) - - - --- Northeast CT Comm Upgrade AFUDC 64 2,643 4,805 7,512 J Centralized Assets 27,307 4,653 31,961 Contractor 1,769 61,156 16,147 79,072 Labor 212 3,399 25,523 29,133 Material 3,040 334 3,374 Overhead 198 6,662 19,925 26,784 Transportation 29 116 511 655 Voucher 2,302 659 2,962 Northeast CT Comm Upgrade Total 2,271 106,626 72,556 181,453 IIIG!nNet IDS Contractor 7,160 7,160 Labor 24 24 - Overhead 97 97 GenNet IDS Total 7,281 7,281 -I - Mica Peak Fire System Contractor 1,425 1,425 Labor 354 354 Overhead 318 318 Staff-PR-027 Attachment A.xlsx Page 1 of 20 Mica Peak Fire System Total 2.098 2,,,098 _m Mt Spokane Fire System Contractor 2,041 -- - 2,041 Labor 505 505 Overhead 436 436 Mt Spokane Fire System Total 2,982 2,982 - TITTL - WU CMS system Expanded Boulder AFUOC 24 24 Labor 1,399 1,399 Overhead 1,336 1,336 Voucher 66 66 CMS system Expanded Boulder Total 2,825 2,825 Cob GorgeGorge Conti room wireless AFUDC . . . ... 93 93 Contractor 1,659 1,659 Labor 435 435 Overhead 432 432 Cab Gorge Conti room wireless Total 2,620 I _ 2,620 Noxon Control room wireless AFUDC . 69 Contractor 2,092 2,092 Labor 279 . 279 - Overhead 257 .. .. 257 Noxon Control room wireless Total 2,698 2,698 McGuire Gauge Station AFUDC . 265 265 Centralized Assets 2,433 1,944 Contractor 21,991 2,006 81 24,078 Employee Expenses 176 176 Labor 22,713 2,318 1,462 26,492 L Overhead 18,733 2,199 1,423 22,355 Transportation 1,932 125 362 2,419 Voucher 6,984 113 7,097 McGuire Gauge Station Total - 75,227 ---- 8,706 ii- - 3.326 - 87,259 =ServerGenNet Centralized Assets 24,309 - 7,201 L 31,510 Contractor 32,247 6,758 39,006 Labor 938 49 . 987 - Overhead 2,441 134 2,576 ACS Server for GenNetTotal . 59,935 14,143 74,078 Cabinet Maint shop new phone AFUDC 284 793 1,159 2,236 Centralized Assets 691 691 Contractor 2,172 10,596 2,119 14,887 Staff _PR_027 Attachment A.xlsx . . Page 2 of 20 U O.335 4i Cabinet Maint shop new phone Employee Expenses 0 118 118 Labor 827 429 1,054 2,310 Material 228 228 Overhead 768 361 958 2,088 Transportation 154 154 Cabinet Maint shop new phone Total 4,743 12,297 5 672 22 712 MITNoxon Gate Fiber AFUDC 115 1,675 3,127 4,917 Centralized Assets 183 183 Contractor 7,114 24,857 9,572 41 543 Employee Expenses 142 142 ff 4 Labor 4,448 2,866 7,314 Overhead 3,748 2,514 6,262 Transportation 280 280 r2 Vehicle 60 60 Voucher 2,275 2,275 Noxon Gate Fiber Total 7,509 34,930 20,537 62,976 uu1- Long Lake Control RmWireless - AFUDC - - - 68 68 m Centralized Assets 2,121 2,121 Contractor 6,134 548 6,682 Labor 122 122 Overhead 297 1 298 4 Transportation 60 60 Long Lake Control Rm Wireless Total 8 802 549 9 352 g1 Little Falls HED WAP - AFUDC 73 - 73 Centralized Assets 1 592 1 592 Contractor 4,314 701 5,016 Labor 542 542 Overhead 598 1 599 •.. ________ Transportation 150 150 Little Falls HED WAP Total . - 7,269 702 7,971 Boulder Park WAP AFUDC 67 195 262 . . Centralized Assets 4,780 7,008 11,789 Contractor 9,089 30,434 39,523 Labor 1,025 8,027 9,052 Overhead 1,105 7,752 8,857 Transportation . . 189 189 Boulder Park WAP Total 16,066 53,604 69,670 Lighting Management Software AFUDC 460 4,410 4,869 Contractor 55,574 81,304 136,879 Staff-PR-027 Attachment A.xlsx Page 3 of 20 - - Staff-PR-027 Attachment A.xlsx • Lighting Management Software Labor 16,111 16,111 Overhead 228 14,837 15,065 Lighting Management Software Total 56,62 116,663 172,925 --'- - CDA Call CRT Remodel AFUDC 11 11 Centralized Assets 415 415 Contractor 556 956 Overhead 53 53 CPA Call CRT Remodel Total - 1,434 - 1,44 Noxon Living Facility Network AFUDC - 318 . 3,047 3,365 Centralized Assets 28,669 0 28,669 Contractor 9,058 3,345 12,402 Labor 1,308 1,380 2,689 Overhead 3,294 1,235 4,529 Transportation 375 375 Noxon Living Facility Network Total • 42,647 9,382 52,029 Sonet Security - -- AFUDC 387 230 618 Centralized Assets 10,258 444 10,702 Contractor 23,643 8,006 31,650 Labor 291 1,569 1,860 Overhead 1,051 1,579 2,630 Transportation 279 279 Sonet Security Total 35,631 12,107 47,739 Upper Falls Falls New Phone AFUDC 28 28 Contractor 2,324 212 2,536 Overhead 105 0 106 Voucher 1,153 1,153 Upper Falls New Phone Total -- 3,611 212 3,823 Post Falls HEbWAP AFUDC 138 1,030 1,168 J Centralized Assets 20,977 151 21,128 Contractor 9,245 11,966 21,212 Employee Expenses 59 59 Labor 186 3,843 4,029 Overhead 1,802 2,419 4,221 Transportation 381 381 Vehicle 120 120 Post Falls HED WAP Total . 32,348 19,968 52,317 SCADA Security Monit Orin g AFUDC 29 4,761 4,789 Centralized Assets 46,784 3,131 49,915 Page 4 of 20 SCADA Security Monitoring Contractor 6,558 24,994 31,553 Employee Expenses 38 38 Labor 4,131 4,131 Overhead 8 7,712 7,720 SCADA Security 11onitoring Total 53,379 44,766 9,146 Fleet Handsfree vehicle solut Centralized Assets . . 55,826 55,826 Contractor 59 55,673 55,732 Employee Expenses 67 67 Labor 4,275 4,275 Overhead 0 10,321 10,322 Voucher 40,710 40,710 Fleet Handsfree vehicle solut Total 60 166,872 166,932 __ Steve Brink DSL AFUDC . . . . 21 21 Centralized Assets 2,579 2,579 Contractor 6,530 6,530 Labor 547 547 Overhead 694 694 Transportation 81 81 Steve Brink DSL Total 10,452 10,452 - W" 11 MIN NIIIIIIIIII 111111 Chad Summers DSL AFUDC . 22 22 Centralized Assets 1,289 .,289 Contractor . 6,202 6,202 Labor 469 46 Overhead 540 540 Transportation . 130 130 Chad Summers DSL Total 8,652 8,652 - Gas Meter Shop DSLWA AFUDC 8 8 Centralized Assets 1,344 1,344 Contractor 4,715 4,715 Labor 246 246 Overhead 336 336 lGa5 Meter Shop DSL WA Total 6,650 6,650 - - 1iI Ti AFM Floating Design Tool AFUDC . 2,143 2,143 Contractor, 88,657 88,657 Labor 1,944 1,944 I'AFM Overhead 2,308 2,308 Floating Design Tool Total . . 95,052 95,052 u---.- EIDE Enhancements AFUDC 73 73 Staff-PR-027 Attachment A.xlsx Page 5 of 20 EIDE Enhancements Contractor 5,118 5,118 Labor 272 272 Overhead 236 236 EIDE Enhancements Total 5,699 5,699 GCN CIP HW for Compliance AFUDç 538 .538 Contractor 18,174 18,174 Labor 4,748 4,74 Overhead 4,042 4,042 GCN CIP HW for Compliance Total 27,501 27,501 - ----------- WIFTT Compton IT Expansion AFUDC 470 470 Centralized Assets 18,950 18,950 Contractor 15,689 15,689 Labor 7,648 7,648 Overhead 8,140 8,140 Transportation 124 124 Voucher 113 113 Compton IT Expansion Total 51,134 51,134 Noxon Network Facility Work AFUDC 40 40 Centralized Assets 1,346 1,346 Contractor . 786 786 Labor 1,783 1,73 Overhead 1,669 1,669 Transportation 315 315 Noxon Network Facility Work Total 5,939 5,939 Telcorn and Relay Shop Remodel Labor . 147 147 -- -- Overhead 116 116 Telcom and Relay Shop Remodel Total 263 1L 26 -- Emergency Telecom restore kits -- AFUDC -- 3 3 Centralized Assets 1,998 1,998 Overhead 160 160 Voucher (3,821) . (3,821) [Emergency Telecom restore kits Total - (1,660) (1,660) tAir Quality Monitoring Tech Contractor 5,453 . •• Employee Expenses 42 42 Labor 3,863 3,863 Overhead 1,563 1,563 Air Quality Monitoring Tech Total . 10,921 10,921 Staff-PR-027 Attachment A.xlsx .. Page 6 of 20 CS Comm Device Expansion Centralized Assets 35,686 15,901 24,621 76,209 Contractor 46,251 32,755 12,304 91,311 Employee Expenses 80 80 Labor 7,011 5,977 16,902 29,890 Overhead 20,109 15,308 14,906 50,322 Transportation 318 355 48 721 Voucher 99,737 75,099 (11,472) 163,365 CS Comm Device Expansion Total 209,193 145,95 57,310 411,898 Application License Expansion Centralized Assets - 71,595 62,861 37,447 - 171,903 Contractor 1,153 1,146 521 2,819 Labor 11 11 Overhead 1,501 151 193 1,845 Application License Expansion Total iLL 74,249 64,158 38.171 TI 176,578 I £ - TT DS PC Rugged Expansion Centralized AssetS 69,421 35,020 3,689 108,130 Contractor 24,527 3,577 6,552 34,655 Employee Expenses 91 868 959 Labor 2,191 59 1,282 3,532 Overhead 7,470 244 1,325 9,039 DS PC Rugged Expansion Total 103,700 39,768 12,848 156,315 DS Print Fax Scan Expansion Centralized Assets 52,829 86,956 28,706 168,491 Contractor 17,007 27,335 27,676 72,018 Employee Expenses 3 38 42 Labor 525 1,486 3,469 5,481 Overhead 1,946 1,878 3,776 7,600 Vehicle 1,050 433 1,483 Voucher 501 (11) 490 DS Print Fax Scan Expansion Total 72,311 119,206 64,088 255,60 DS-VC Systems Expansion Centralized Assets 375,412 805,138 466,177 1,646,727 Contra ctor 125,919 285,548 173,698 585465 Employee Expenses 228 1,992 2,220 Labor 3,368 15,880 47,806 67,054 Overhead 22,353 74,991 69,087 166,431 Transportation 77 560 637 Vehicle 6,645 5,319 11,964 Voucher 3,181 4,000 2,689 9,870 DS PC Systems Expansion Total 530,538 1,192,203 767,328 2,490,068 DS Proj Camera Other Expansion 51,861 95,834 12,530 160,225 Centralized Assets Contractor 21,063 43,122 21,475 85,659 Employee Expenses 102 206 308 Staff-PR-027 Attachment A.xlsx Page 7 of 20 - - - DS Proj Camera Other Expansion Labor 3,298 1,797 2,312 7,407 Overhead 6,277 6,138 2,364 14,780 Transportation 404 65 468 Vehicle 2,964 1,118 4,082 Voucher 2,880 294 751 3,925 DS Proj Camera Other Expansion Total 85,883 150,14 40,756 276,854 CS Storage Expansion Centralized Assets 231,689 167,337 255,601 654,627 Contractor 236 11,731 2,727 14,695 Labor 223 1,574 1,115 2,911 Overhead 22,364 12,009 15,296 49,669 Voucher •63 63 CS Storage Expansion Total 254,512 192,650 274,802 721,965 CS Server Expansion Centralized Assets 66,502 2,247 68,749 Contractor 14,744 14,042 8,909 37,696 Labor 10,078 625 1,087 11,789 Overhead 17,812 56 1,027 19,434 Voucher 1,106 365 1,472 CS Server Expansion Total 110,242 17,875 11,023 139,140 Network 0 Ring AFUDC 7,479 7,479 Centralized Assets 980 980 Contractor 57,030 57,030 Employee Expenses 14 14 Labor 15,188 15,188 Overhead 16,078 16,078 Transportation 1,018 1,018 Voucher 14,059 14,059 Network D Ring Total 111,847 111,847 Enterprise Data Architect Blkt Centralized Assets 32,730 32,730 Contractor 90,944 8,304 77,840 177,088 Labor 4,508 14,777 19,25 Overhead 4,941 (45) 13,482 18,378 Enterprise Data Architect Blkt Total 133,123 •8,259 106,099 247,481 CMS System Expansion Spokane AFUDC 19 19 CMS Svstern Expansion Spokane Total 19 19 Naveguide Pmp Emerg spare kits AFUDC 17 17 Voucher (1,792) (1,792) Naveguide Pmp Emerg spare kits Total Staff-PR-027 Attachment A.xlsx Page 8 of 20 "€~tO'Financial Support Systems AFUDC 2,867 1,756 73 4,697 MvIV Contractor 92,545 61,275 19,919 173,739 Labor . . . 480 183 662 • Overhead 1218 252 209 1,679 • Financial Support Systems Total 97,110 63,283 20,384 180,777 Electronic Flight Bag Contractor - - -- Overhead 2 2 : Electronic Flight Bag Total 2 2 Chewelah Office Network AFUDC (1) (1) Contractor (380) (380) Overhead Chewelah Office Network Total (382) (382) New App Purchase Blanket Centralized Assets 34,893 89,032 12,370 136,295 Contractor 24,483 26,110 50,593 Labor 10 10 Overhead 190 359 103 651 New App Purchase Blanket Total 35,083 113,84 38,583 187,550 patabase License Expan blan Centralized Assets 77,612 58,532 136,144 Contractor 34 . Overhead 194 265 459 Databse License Expan blan Total 77,840 58,797 136,637 Colwell Network Connectivity Centralized Assets 768 768 Contractor 8,459 8,459 Labor 172 172 Overhead 251 251 Vehicle 49 ... 49 Voucher 76 76 Colwell Network Connectivity Total 9,776 9,776 -- -- -- -Fleet Wireless Acess Point Centralized Assets • . 0 0 Contractor 0 0 - Labor (0) (0) t Overhead . 0 0 Voucher - - _J Fleet Wireless Acess Point Total 0 0 Penthouse MW Fire System AFUDC 517 517 J Contractor 36,199 36,199 Labor 2,851 2,851 Staff-PR-027 Attachment A.xlsx . Page 9 of 20 - . Penthouse MW Fire System Overhead 2,780 2,780 Voucher 75 75 Penthouse MW Fire System Total . 42,422 42,422 Software Centralized Assets (428) (428) Contractor 12,808 12,808 Overhead 66 66 "CA Wiley Software Total . . 12,446 12,446 -i Chewelah Office Netwrk Centralized Assets 12,192 12,192 Contractor 7 357 7,357 Labor 381 381 Overhead 1,207 1,207 ......... Transportation 125 125 Chewelah Office Netwrk Total 21,261 21,261 .i_ -- ---- ___ Phase II WAAS - ------ AFIJDC - 58 6;577 895 7,530 Centralized Assets 74,525 3,341 273 78,138 Contractor 37 572 19 919 14 567 72,058 Labor 489 469 4,569 5,528 Overhead 6,577 735 3,956 11,268 Transportation 1,035 1,035 KA Voucher 104 73 177 . ______•.•.•WS Phase II Total . .. 119,220 31,145 25,368 175,734 Network Redesign for San Jose Centralized Assets 28 992 28 992 Contractor 4,513 7,473 11,986 Labor 555 555 Overhead 2,723 34 2,757 Network Redesign for San Jose Total 36783 7 507 44 289 GRC Software AFUDC 3,529 725 2,282 6,535 Centralized Assets 158,631 68,515 2,508 229,654 Contractor 31,122 94,999 184,652 310,774 Employee Expenses 510 510 Labor 49 49 Overhead 1,605 554 1,096 3,255 Voucher 0 0 GRC Software Total 194,936 164,793 191,048 550,778 .----- _a ,line Mile Cntrl Rm Wireless AFUDC 106 106 Centralized Assets 3,372 135 3,507 - Contractor 4,170.6 440 5 146 Labor 512 512 Staff-PR-027 Attachment A.xlsx . . Page 10 of 20 I Nine Mile Cntrl Rm Wireless Overhead 767 213 980 Transportation 129 129 Nine Mile Cntrl Rm Wireless Total 9,592 788 10,380 Fleet Wireless Access Point AFUDC 75 75 Centralized Assets 14,666 14,666 Contractor 12,585 12,585 Labor 1,542 1,542 Overhead 2,411 2,411 Voucher 114 114 IFleet Wireless Access Point Total 31,393 31,393 iiiI E TL1 - - ---- ---------- PIN Public Key Infrastructure AFUDC 515 2,572 3,087 Centralized Assets 5,941 - 5,941 Contractor 26,173 52,925 15,338 94,436 Labor 1,213 2,086 1,561 4,860 Overhead 880 1,881 1,456 4,217 Public Key Infrastructure Total 28,780 65,406 18,356 112,541 Netwrk at Clark Fork Liv Fac AFUDC 12 867 1,621 2,500 Contractor 2,529 16,428 6,448 25,405 Labor 163 472 1,107 1,741 Overhead 120 399 11008 1,526 Vehicle 50 50 Netwrk at Clark Fork Liv Fac Total 2,824 18,215 10,184 31,223 e Discovery Unstructured Data AFUDC 23 297 319 Contractor 4,027 3,397 (44) 7,381 Labor 666 476 1,142 Overhead 451 370 820 !piscovery Unstructured Data Total 5,167 4,540 (44) 9.663 Websense Software FUDC 322 322 Centralized Assets 30,219 30,219 Contractor 4,9* 50 50 51000 Overhead 301 (5) 296 snse Software Total - 35,792 45 3537 Home Agrit Network Expansion AFUDC - 21 71 ... Centralized Assets 6,272 708 0,980 Contractor 6,205 10,473 16,678 Labor 506 506 Overhead 120 1,541 1,661 Transportation 65 65 Staff-PR-027 Attachment A.xlsx . . .Page 11 of 20 - Home Agent Network Expansion Voucher 171 171 Home Agent Network Expansion Total 12,789 13,364 26,153 Claims Systems Enhancements AFUDC 177 370 548 Centralized Assets (1,300) (1 300) Contractor 52,972 144,608 6,580 204 161 Labor 67 67 Overhead 795 909 62 1,766 Claims Systems Enhancements Total . 53,944 144,587 6,709 205,241 EVP Enhancements 2011 AFIJDC 553 236 789 Contractor 84,182 486 84,669 Overhead 233 1 234 EVP Enhancements 2011 Total 84,969 723 85 69 Enhancements 2011 AFUDC . . 3,113 703 3,816 ______•AFM Centralized Assets 5,470 5,470 .4 Contractor 599,017 18,043 617,059 Employee Expenses 117 117 Labor 27,152 32,182 59,334 Overhead 26,002 28,255 54,257 • r!AFM Enhancements 2011 Total -____ 660,753 79,300 740,053 1I Nucleus Enhancements 2011 - AFUDC -- 3,460 289 3,748 Contractor 421,499 19,068 440,567 Labor 644 40,889 41,533 Overhead 2,544 35,112 37,656 Nucleus Enhancements 2011 Total 428,147 95,358 523,505 • .: Web Enhancements 2011 AFUDC 4,209 679 4,888 Centralized Assets 17,598 17,598 Contractor 675,694 9,537 685,231 • Employee Expenses 266 266 • Labor 34,771 33,341 68,112 Overhead 32,356 29,378 61,734 Web Enhancements 2011 Total 764,894 72,936 837,829 Rate Cast Software Enhancement AFUDC . . ............................. 1,943 448 2,391 Contractor 89,233 349 89,582 Overhead 343 1 44 Rate Cast Software Enhancement Total • • • 91,519 798 92,317 Lunchroom AV Spokane Centralized Assets 20,726 20,726 Overhead 415 415 Staff-PR-027 Attachment A.xlsx Page 12 of 20 Lunchroom AV Spokane Voucher 3,647 3,647 Lunchroom AV Spokane Total 24,788 24,788 iiiIiJ - ¶Il1Ft-L- 3rd Floor conf Rm Techn AFUDC 180 180 Centralized Assets 82,341 82,341 Contractor 6,430 6,430 Labor 48 48 Overhead 6,389 (6,337) 52 Voucher 82,341 (82,341) - 3rd Floor conf Rm Techn Total 95,341 (6,289) 89,053 1[TLLJ3 Gas System AFUDC 1,396 4,831 6,228 Contractor 72,584 88,359 160,943 Labor 11,027 78,511 89,538 Overhead 9,508 70,754 80,261 Gas System Total 94,515 242,456 336,971 -r1 iPAD Infrastructure lntegrat AFUDC 11214 1,204 2,417 Centralized Assets 14,623 911 15,534 Contractor 39,663 16,638 56,301 Labor 1,823 4,282 6,105 Overhead 3,240 3,880 7,120 WAD Infrastructure Integrat Total 60,562 66 26,915 M1 i 1 87,477 PPM AFUDC - 3,866 3,866 Centralized Assets 225,940 225,940 Contractor 284,447 (486) 283,961 Labor 4,882 4,882 Overhead 6,205 (1) 6,205 PPM Total 525,340 (487) - 524,853 lDFcard Readers Expansion AFUDC 355 125 480 Centralized Assets 39,724 39,724 Contractor 17,716 4,862 22,578 Labor 269 1,472 1,741 Overhead 225 2,594 2,820 DF Card ReadFs Expansion Total 18,566 48,777 67,343 SEM Phase 2 AFUDC 1,58 415 1,672 Contractor 64,129 1,755 65,884 Labor 311 222 533 Overhead 464 200 663 SIEM Phase 2 Total . . 66,162 2,591 68,753 Staff-PR-027 Attachment A.xlsx . Page 13 of 20 . CIS Project Team Site Work AFUDC . 1,175 21 1,196 Contractor 65,219 11,643 76,862 Employee Expenses 2.9..,., .111.1 .... ... 29 Labor 3,394 2,827 6,222 Overhead 4,773 3,416 8,189 Transportation 200 283 483 Voucher 23,832 10,768 34,600 CIS Project Team Site Work Total 98,622 28,958 127,580 CIS Project Team Site lnfras AFUDC 60 60 Centralized Assets 213,349 42,543 255,892 Contractor 88,841 3,703 92,544 Employee Expenses 27 Labor 4,965 3,074 8,038 Overhead 19,322 2,362 21,684 Transportation 173, 39 212 Vehicle 129 129 Voucher 39,394 (37,201) 2,193 CIS Project Team Site Infras Total 366,260 14,519 380,779 - 14 Malware Detection AFUOC 384 366 750 Centralized Assets 30,558 .... 30,558 Contractor 25,263 887 26,150 Labor . , 73 73 Overhead 1,902 (4) 1,898 Malware Detection Total 58,180 1,249 59,429 ililLi CVA Hardware AFUDC 2,15 1,320 1,535 Centralized Assets , 210,397 210,397 Contractor 14,466 20,525 34,991 Labor 6,401 6,401 Overhead ' ' ' . 24,359 24,359 VA Hardware Total ' 14,681 263,003 11111111MIN! 277,684 Serengeti Legal System AFUDC , . 19 56 , , , 75 Contractor 1,295 2,200 3,495 Labor 913 913 Overhead 1 821 822 Serengeti Legal System Total 1,315 3,991 . 5,305 ii ORl2 Phase 2Enhancements AFUDC , 314 460 775 Contractor 63,075 71,777 134,851 Labor 1,512 752 2,264 Overhead ' 1,585 804 2,388 Staff-PR-027 Attachment A.xlsx , Page 14 of 20 66,486 6 1,943 73,793 140,279 -- - 122 129 589 2,532 611 611 535 535 0R12 Phase 2 Enhancements Total Enterprise Search AFUDC Contractor Labor Overhead Enterprise Search Total 1,949 1,856 3,806 1L Spokane Consrt Cell Booster AFUDC . . . 45 45 Contractor 238 59 297 Overhead 906 0 906 Voucher 12,451 12,451 Spokane Consrt Cell Booster Total 13,639 60 13,699 --iia:- iiILiEr Disk Encryption AFUDC . 631 631 Contractor 15,293 15,293 Labor 7,385 7,385 Overhead 6,458 6,458 Disk Encryption Total -- - 29,766 29,76.6 MObile Satelite Network AFUDC 147 3,558 3,706 Centralized Assets 41,681 4,341 46,022 t Contractor 10,273 10,273 Labor 1,169 1,169 Overhead 3,029 1,401 4,431 Mobile Satelite Network Total 44,858 20,743 65,601 CO Audio Visual Expansion Blkt Centralized Assets 32,757 32,757 Contractor 75,448 75,448 - Labor 2,981 2,981 Overhead 3,120 3,120 - Voucher 2 2 O Audio Visual Expansion Blkt Total 114,309 114,309 TURwL Customer Web EVP Enhancement - Contractor . . 380,225 380,225 Labor 14,320 14,320 Overhead 13,991 13,991 Customer Web EVP Enhancement Total 408,536 408,536 _4 Nucleus Enhancement Contractor . . 128,307 128,307 Labor 167 167 Overhead 459 459 Nucleus Enhancement Total . . 128,933 128,933 Staff-PR-027 Attachment A.xlsx - Page 15 of 20 - AFM 2012 Release 1 AFUDC 1,977 1,977 Contractor 119,691 119,691 • .. Labor 7,533 7,533 •.;:. - Overhead 7,120 7,120 AFM 2012 Release 1 Total . 136,320 136,820 SLL ITIII 136320 AFM2012 Release 2 AFUDC . . 1,777 1,777 • Centralized Assets 16,600 16,600 Contractor 299,130 299,130 Labor 26,508 26,508 Overhead 26,721 26,721 AFM 2012 Release 2 Total . 370,735 370,735 .W AFM 2012 Release 3 AFUDC . . . . . ............................ Contractor 97,203 97,203 Labor 15,982 15,982 Overhead 13,937 13,937 AFM 2012 Release 3 Total . 127,476 127,476 - -ii TT Email Encryption AFUDC Contractor 274 274 EmailEncryption Total - 277 277 111111 111111 Mobile Device Management , AFVDC 32 32 Contractor 1,245 1,245 tMobile Device Management Total 1,277 1,277 •Security Monitoring for CS 1Lnrr AFUDC 428 428 Contractor 12,713 12,713 Labor 3,464 3,464 Overhead 2,966 2,966 Security Monitoringfor CS Total . 19,571 19,571 TTI1 _ CI5 Proj Team Site lnfras Ph2 AFUDC 1,962 1,962 Centralized Assets 30,516 30,516 Contractor 93,652 93,652 Employee Expenses 11 11 Labor 12,810 12,810 Overhead 13,137 13,137 Transportation 75 75 CISProj Team Site Infras Ph2 Total . 152,163 152,163. App Enhancement Blanket Centralized Assets 5,447 5,447 Tf-I Contractor 27,815 27,815 Staff-PR-027 Attachment A.xlsx . Page 16 of 20 - App Enhancement Blanket Labor 3,006 3,006 Overhead 2,787 2,787 App Enhancement Blanket Total . 39,054 39,054 Clarity PPM Phase 2 AFUDC . 2,932 2,932 Centralized Assets 550 550 Contractor 385,762 385,72 Labor . 36,425 36,425 Overhead 34,249 34,249 Clarity PPM Phase 2 Total 459,918 459,918 MD Enhancements AFUDC 628 628 Contractor 33,606 33,06 Labor 2,800 2,800 Overhead 2,572 2,572 MD Enhancements Total 39,605 39,605 -- Valuemation Enhancements 2012 AFUDC . . . 185 185 Contractor 16,892 16,892 Employee Expenses 65 65 Labor 1,507 1,507 Overhead 1,282 1,282 Valuemation Enhancements 2012 Total 19,931 . 19,931 HotelCubesSteamplant AFUDC . 6 6 Centralized Assets 1,057 1,057 Contractor 1,423 1,423 Employee Expenses 73 73 Labor 707 707 Overhead 219 219 Hotel Cubes Steamplant Total 3,485 3,485 EcDN AFUDC 463 463 Contractor 33,729 33,729 Employee Expenses 465 465 Labor 539 539 Overhead 468 468 ECDNTotaI 35,664 35,664 -- 42 42 2nd fl confr rm tech AFUDC Centralized Assets 11,298 11,298 Contractor 8,603 8,603 Labor 395 395 Overhead 348 348 Staff-PR-027 Attachment A.xlsx . . . Page 17 of 20 2nd fl coifr rm tech Total 20,687 20,687 -- -. GDI Network Optimization AFUDC 153 153 Centralized Assets 1,652 1,652 Contractor 4,935 4,935 Labor 251 251 Overhead 138 138 DI Network Optimization Total 7,128 7,128 - -- Kubra Mobile AFUDC 53 53 Contractor 3,501 3,501 Overhead 26 26 Kubra Mobile Total 3,580 3,5P0 Dist Disp Central UPS AFUDC 29 Labor 743 743 Overhead 652 652 Dist Disp Central UPS Total 1,424 1,424 ESB Phase 2 AFUDC 4,080 4,080 Centralized Assets 27,537 27,537 Contractor 212,722 212,722 Labor 63,503 63,50 Overhead 56,235 56,235 Voucher 243 243 ESB Phase 2 Total 364,319 36,319 Data Ctr Security CIP Complanc AFIJDC 119 119 Contractor 15,569 1,569 Labor 2,876 2,876 Overhead 2,356 2,356 Data Ctr Security CIP Complanc Total 20,920 20,920 - SMS Customer Messaging AFUDC 20 20 Contractor 2,066 2,066 SMS Customer Messaging Total 2,086 2,086 Sales Logix iPad App AFUDC 295 295 Contractor 22,459 22,459 Labor 172 172 Overhead 286 286 Sales LoixiPadAppTotaI - 23,212 23,212 K Egland ISP install AFUDC . 78 78 Staff-PR-027 Attachment A xlsx Page 18 of 20 K Egland ISP install Centralized Assets 1,318 1,318 Contractor 13,152 13,152 Labor 259 259 Overhead 325 325 K Egland ISP install Total 15,132 15432 MS Exchange Enhancements Contractor 2,050 2,050 • Labor 689 689 Overhead 543 543 MS Exchange Enhancements Total 3,282 3,282 Conf Repl Brdrm and 512 Labor 19 19 pVeo Overhead 15 15 Vldenf Repl Brdrm and 512 Total 34 34 AFM 2013 Release 1 Labor 525 525 Overhead 418 418 AFM 2,0,.13 Release 1 Total 943 Will IT for facilities Mission Centralized Assets 2,522 1111111 1 1 -- 1,766 2,212 6,501 Contractor 71,106 24,002 15,373 110,481 Employee Expenses 111 111 Labor 680 1,645 7,986 10,312 Overhead 2,415 2,049 6,587 11,051 • • ;" •.• Transportation 5 66 71 Voucher 10,993 3,491 14,484 Ilfor facilities Mission Total 87,717 32,959 32,335 153,010 Steam Plant add 5 cubes Centralized Assets 1,174 1,174 Labor 1,092 1,092 Overhead 656 656 Voucher 911 911 Steam Plant add 5 cubes Total • • • • 3,833 3,833 Tf81j CPC Area Remodel AFUDC • 75 75 Centralized Assets 2,298 2,298 Contractor 6,046 6,046 Employee Expenses 40 40 •CDA Labor 1,997 1,997 Overhead . 2,189 2,189 • Transportation 1,877 1,877 • . • Voucher 3,114 3,114 • CDA CPC Area Remodel Total .. 17,635 17,635 Staff-PR-027 Attachment A.xlsx Page 19 of 20 - CDA line dock cables AFUDC 32 32 Contractor 296 296 4J Labor 2,038 2,038 Overhead 788 788 Transportation 353 353 Voucher 164 164 CDA line dock cables Total 3,670 3,670 - Ji1L SVF Network AFUDC 780 780 Centralized Assets 3,367 3,367 Contractor (19,659) (19,659) Labor 75 75 Overhead 1,791 1,791 Voucher 25,066 2 066 SVF Network Total 11,419 1ir,419 Valley Horizon Addition Centralized Assets 6,869 6,869 Contractor 20,130 20,130 Employee Expenses 119 119 Labor 11,034 11,034 Overhead 7,860 7,860 Vehicle 172 172 Voucher 6,339 6,339 Sook Valley Horizon Addition Total 52,522 52,522 Staff—PR-027 Attachment A.xlsx Page 20 of 20 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION:- IDAHO DATE PREPARED: 11/20/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Karen Schuh TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-031 TELEPHONE: (509) 495-2293 REQUEST: Please provide the line item detail for the Elect Distribution Minor Blanket by project for 2010, 2011, 2012, and 2013. Please include both budgeted and actual-to-date costs for each project as available. RESPONSE: Elect Distribution Minor Blanket transactions are included under ER 2055. All of the projects included in this ER are blanket projects. Since these projects are blankets, the total amount spent in a month transfers to plant-in-service at the end of that month. Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012 through October 31. Company witness Dave DeFelice's testimony and workpapers provide the requested budget information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89 through 101 list 2013 projects by ER and details the expected month the project will be completed and will be transferred to plant in service. The source of this data is the Company's 2012 capital budget. Both hardcopies and electronic copies were provided with the original filing. Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER through October 31, 2012. Ferc Acct 107000 Time Warner Cable Contractor 2,319 2,319 Contributions (27,870) (27,870) Employee Expenses 76 76 Labor 7,825 7,825 Labor Adjustments 790 790 Material 3,340 3,340 Overhead 9,400 9,400 Transportation 4,071 4,071 Voucher 50 50 UID - Time Warner Phase 2 AFUOC 30 (30) (0) Contractor 752 (752) - Labor 539 (539) - Overhead 555 (555) 0 Transportation 134 -- (134) - Temp mtr for Clearwater Paper - Labor- 6,782 6,782 Material 27 27 • Overhead 6,539 217 6,756 Transportation 3,029 31029 Voucher 9,940 11547 11,487 Montana Elect non revenue Labor 2,464 2,464 Labor Adjustments (820) (820) Material 1,831 1,831 Overhead 3,159 3,159 Replace Elect Distr Plant CDA Contractor 39,838 46,299 101,217 96,355 Contributions (7,647) (11517) (9,164) Employee Expenses 809 534 322 1,665 Labor 133,585 172,759 47,714 354,058 Labor Adjustments 35,427 45,735 0 81,162 Material 136,271 198,149 41,955 376,375 Overhead 187,741 210,108 53,761 451,610 Transportation 70,160 58,938 10,767 139,865 Vehicle 7,004 3,717 10,721 Voucher 224,127 27.281 (2,929) Iect Customer Caused CDA Contractor 16,267 7,112 553 23,932 Contributions (129,559) (193,401) (11,866) (334,827) Employee Expenses 2,722 2,290 596 5,608 Labor 103,771 111,959 29,345 245,075 Labor Adjustments 20,803 19,502 (0) 40,305 Material 87,080 44,816 10,180 142,076 Overhead 128,885 96,379 27,873 253,137 Transportation 43,798 21,173 404 65,375 Vehicle 3 3 Vr.urhpr 2.893 884 0 3.777 WA Reqst Pdmary OH UG-BOl Labor 1,362 1,362 Overhead 202 202 Tn,eIñn 48 48 Minor Dist Rebid General-901 Contractor 33,662 33,662 Contributions (156,220) (156,220) Employee Expenses 1,773 1,773 Labor 217,218 217,218 Labor Adjustments (6,716) (6,716) Material 199,617 199,617 268,338 Overhead 268,338 Transportation 84,658 84,658 I, *ttl Vehicle 8 8 Voucher 9,738 9,738 1Ij Minor Dist RebldsTrblRel-901 Contractor 16,858 16,858 Staff PR .031 Attachment A.xlsx Page 1 of 18 Minor Dist Reblds Trial Rel-901 Contributions 56,701) (56,701) Employee Expenses 578 578 Labor 36,953 36,953 Labor Adjustments (8-72) (872) Material 10,851 10,851 Overhead 28,903 28,903 Transportation 10,759 10,759 Vehicle 241 241 Voucher . 3.931 3,931 Minor Dist Rebid Joint Use-901 Contractor 3,616 3,616 Contributions (44,560) (44,560) Labor 12,724 12,724 Labor Adjustments - -. Material 20,128 20,128 Overhead 17,992 17,992 AVA ReqstTrbl Related-906 or 79 79 Labor Adjustments 1': • Overhead 96 96 ransportation 44 44 Jcust Re" .............. . .......................... . ........... . ••. . 215. . 215 Overhead .• .45 45 Flectric Distr Plant-Kellogg Contractor 40,717 101,875 4,350 146,942 Contributions (2,494) (17,182) (19,675) 4 Employee Expenses 857 2,271 3,128 Labor Labor Adjustments 156,458 26,960 173,713 43,045 10,086 340,258 70,005 Material 103,772 156,022 6,680 266,474 Overhead 189,361 202,336 11,799 403,496 Transportation 71,607 69,532 3,647 143,785 Vehicle 756 190 946 Voucher j714 1,705 - 31419 Eect Customer Caused-Kellogg Contractor 28,029 13,390 1,904 43,322 Contributions (69,755) (52,746) (11,092) . (133,592) Employee Expenses . 3,559 743 94 4,396 Labor 78,152 62,331 7,335 147,819 , . Is Labor Adjustments 7,148 8,252 (0) 15,400 Material 32,037 13,262 1 948 47246 Overhead -87 274 54,178 7,211 148 663 Transportation 37427 14514 2,411 54352 ,. Vehicle 3082 3,082 Voucher J139 iUIDfl 4,356 [l1flU[ 980 74 Minor Dist Rebid General 907 Contractor 59614 59614 Contributions (21,810) (21,81D) Employee Expenses 360 360 .. *•• Labor 82,107 82,107 Labor Adjustments (3,557) (3,557) Material 119,210 119,210 Overhead 116,371 - 116,371 Transportation 31,320 31,320 ' Voucher 17,323 . 17,323 itiinor Dist RebldsTrbl Rd 907 - --. - Contractor ---- 6,091 6,091 Contributions (24,817) (24,817) NI Employee Expenses 1517 1517 Labor 28,609 28,609 Labor Adjustments Material 6,887 6,887 RK Overhead 25979 25,979 Transportation 8,521 8,521 Voucher -- .- . .. .- -. 10 - w -•ui Minor Dist Rebid Joint Use-907 Contractor . 2,172 2,172 Contributions (11,210) (11,210) Labor 2,651 2,651 Material 305 305 Staff_PR031 Attachment A.xlsx Page 2 of 18 Minor Dist Rebid Joint Use-907 Overhead 3,123 3,123 - Transportation 504 504 Elect DiStr Plant-Grangeville Contractor 2,569 2,569 Contributions (4,987) (4,987) Employee Expenses 89 48 137 Labor 9,369 14,493 1,997 25,859 Labor Adjustments 6,377 7,536 - 13913 Material 24 147 24 182 621 48950 Overhead 15,598 17,947 2,139 35,694 Transportation 5,298 7,610 247 13,155 Voucher 71 10 82 iJU1flWLL Tt1WL Elect Cust Caused-Grangevifle . Contributions (2,269) (528) (2,797) Labor 2,537 1,735 4,272 - Labor Adjustments 1,599 820 2,419 Material 1,412 1,058 2,471 Overhead 1,504 1,812 3,317 - Transportation 637 335 972 . Voucher 113 . . 113 Winor Dist Rebid General-910 Contractor 1,220 1,220 Contributions (7009) (7009) Labor 9,715 9,715 Labor Adjustments (4920) (4920) Material 59,487 59,487 Overhead 22,262 22,262 ! ' Transportation 4,829 4,829 Voucher . 1.870 1,870 Labor 6,049 61049 Labor Adjustments Minor Dist Reblds Trbt Rel-910 • Material 4,544 4,544 Overhead 6,864 6,864 ..-. .- - ----------- s - . S42 .Wt: Distr Plant-Kamiab Contractor Contractor 740 740 Labor 15,820 8,334 3,206 27359 Labor Adjustments 5587 8990 14577 , Material 11,717 3,935 15,652 Overhead 21,000 8,567 3,379 Transportation 9,697 6,092 312 16,101 - Voucher 441 278 95 815 Elect Customer Caused-Kamiah Contractor 3,364 3,364 Contributions (252) . (252) Labor 2,031 82 2,113 Material 1,070 1,070 Overhead 3,278 83 3,361 TnnnrtItiflfl 1.579 108 1,687 1TJAVA Reqst Primary OH UG-911 Labor 340 340 Overhead 330 330 on 151 151 _Tie -- - . Minor Dist Rebid General-911 Labor 10,342 10,342 • Labor Adjustments Material Overhead 6,493 12,223 6,493 12,223 Transportation 6,689 6,689 • Voucher . 37 37 Labor 150 150 Minor Dist Rebids Trbl Rel-911 Overhead 175 175 Trnn.rt2tifln 185 185 Elect Distr Plant-Craigrnont Contractor 12,411 12,411 Employee Expenses 46 46 Labor 22,766 15,751 3,965 42,482 Labor Adjustments 1,599 7,944 . . 9,543 Material 14,020 8,880 - 22,899 Overhead 30,403 17,091 3,399 50,893 Staff-PR-031 Attachment A.xlsx Page 3 of 18 Elect Distr Plant-Craigmont Transportation 18,300 9,014 1,118 28,431 ? Vehicle 95 95 Voucher 114 flect Cust Caused Craigmorit Contributions (2,134) (2,134 4te Employee Expenses 27 27 Labor 3,648 802 4 450 Labor Adjustments 790 533 1,323 Material 612 620 1,232 v k;k Overhead 2,538 951 3 489 TransportaUon 2,745 590 . 3_,335 1rL1 Minor Dist Rebid General 912 Employee Expenses 50 50 Labor 19,271 19,271 Labor Adjustments (1,640) (1,640) Material 14,108 14,108 Overhead 22,761 22,761 Transportation 10,779 10,779 Voucher LL •-', Minor Dist Rebids Trbl Rel-912 ..JUftlTT Labor 1,905 1,905 1 Labor Adjustments (820) (820) i Material 2,030 2,030 Overhead 1,915 1,915 :.. W. Transportation 969 969 • Voucher 38 38 ' Elect Distr Plan Orofino Contractor 3,391 9,S42 12,933 Contributions (90) (90) Employee Expenses 403 180 584 Labor 37,018 56,699 3,566 972 3 Labor Adjustments 7957 8460 16417 Material 28,489 36,025 64,515 Overhead J 41,789 55,491 2,922 100 202 Transportation 21,263 39,981 1,149 62,393 Vehicle 83 83 Voucher 6,272 2,506 1.350 . 10,129 Elect Customer Caused-Orofino Contributions - (6,854) (61638) (13,492) Employee Expenses 37 37 Labor 2,956 2,360 5,316 Labor Adjustments 820 820 Material 6,378 6,378 Overhead 2,766 3,348 6414 Transportation 1,872 866 20739 Voucher 4,259 6,430 10,689 ' Minor Dist Rebid General 913 Contractor 10807 10,867 Employee Expenses 995 995 Labor 72,871 72,871 Labor Adjustments (1640) (1640) Material 14950 14,950 Overhead 78,799 78,799 Transportation 38,756 38,756 Voucher 6,998 LM 6.998. Minor Dist Reblds Trbl Re[-913 Labor 2,825 2,825 Labor Adjustments - - Material 112 112 Overhead 2,881 2,881 • Transportation 1,319 1,319 - LJ L Elect Distr Plant Elk City 1J111 ! Employee Expenses 59 59 t. Labor 5,695 10,115 15,810 Labor Adjustments 3,179 3,280 6,459 Material 5,076 5,715 10,792 Overhead 6,739 9,513 16,252 Transportation 4,972 5,962 10,934 Voucher 147 147 Labor • 1,723 - 1,723 Elect Gist Caused-Elk City Material 67 67 Staff-PR-031 Attachment A.xlsx Page 4 of 18 Elect Cust Caused-Elk City Overhead 1,843 1,843 . Minor Dist Rebid General-915 Contributions (6,956) 115,9515) Labor 4,604 4,604 Labor Adjustments ' Material 2,177 2,177 .5' Overhead 5,710 5,710 Trrtation 4,431 4,431 Minor Dist Rebldslrbl Rd 915 Employee Expenses - 54 - 54 Labor 6,451 6,451 Material 708 708 Overhead 3,643 3,643 Transportation -. - 4.960. TF 2,960 1rIII_TL Sect Distr Plant-Deary •J Employee Expenses 79 100 179 Labor 15,689 22,130 2,042 39,861 Labor Adjustments 5,478 3,280 8,758 Material 7,811 6,299 14,109 Overhead 16,106 16,003 2,184 34,293 Trarisportatlon 6,649 10,445 144 17,238 Elect Customer Caused Deary Contributions (11,630) (11,630) Employee Expenses 105 105 Labor 7,798 468 127 8,393 Material 3,240 3,240 Overhead 5,916 509 136 6560 Tranportation 6,794 - ,UL .372 IJLr 7,166. LUJIIOILL Minor Dist Rebid General-917 - -- ill - Employee Expenses 41 41 Labor 4,570 4,570 Labor Adjustments • ..•. Material 5,221 5,221 Overhead 3,728 3,728 Transportation . 2,373 2.373 Minor Dist Reblds TrbI Rel-917 Contractor 2,278 2,278 ! '? Contributions (36 936) (36,936) Employee Expenses 263 263 i• Labor 16,637 16,637 Labor Adjustments Material 5,647 5,647 Overhead 12,113 12,113 Transportation - - 3,841 _3.841 Elect Distr Plant-Clarkston Contractor 1,687 1,687 Employee Expenses 272 307 15 593 Labor 30,431 25,963 2,760 59,154 Labor Adjustments 17,425 14,252 - 31,677 Material 35,097 36,575 3,739 75,412 Overhead 41,120 31,250 3,029 75,399 Transportation 13,883 7,566 631 22,080 Vehicle 1,930 1,930 Voucher 392 LILL 301 . 100 792 Elect Cust Caused Clarkston Contractor 367 8,580 8,947 Contributions (9660) (10,605) (20,265) Employee Expenses 29 556 584 Labor 10,452 18,326 2,469 31,247 Labor Adjustments 790 5,072 5,862 Material 2,624 5,051 7,675 Overhead 10,233 12,734 2,202 25,169 Transportation 3,649 2,562 6,211 !Minor Dist Rebid General-922 Contractor 2,894 2,894 Contributions (12,234) (12,234) Employee Expenses 3141. 314 Labor 27,544 27,544 Staff-PR-031 Attachment A.xlsx Page 5 of 18 • Minor Dist Rebid General-922 Labor Adjustments - - Material 32,038 32,038 Overhead 35,296 35,296 Transportation 7,648 7,648 Voucher 231 . 231 Minor Dist Reblds Trbl Rel-922 Contractor 782 782 Contributions (9,862) (9,862) 43 H Employee Expenses 479 479 Labor 22,595 22,595 Labor Adjustments (820) (820) Material 9,366 9,366 Overhead 15095 15,095 xi Transportation 4,219 4,219 Voucher .-.------- 0 0 .-.j Minor Dist Rebid Joint Use-922 Contributions (27,474) (27,474) Labor 652 652 Material 737 737 Overhead 922 922 Transportation 180 180 ElectDistr Plant-Pullman - Contractor 304 304 • : Contributions (13,118) (13,118) _______ • Employee Expenses 502 251 44 797 Labor 44,223 34,964 5,469 84,656 Labor Adjustments 4,331 21,239 25,570 Material 41,199 85,684 5,240 132,123 Overhead 51,128 45,381 5,048 101,557 F: Transportation 28,148 24,490 2,208 •54,846 Voucher 898 11 51 iL IJ IF 949 if TIE -- - 1L.r LlL Elect Cust Caused Pullman Contractor 1 789 629 2 418 Contributions (14,517) (19,064) (33 581) Employee Expenses 89 131 44 264 - Labor 12,297 12,418 1,856 26,571 KI I Labor Adjustments 2370 790 3,160 £1i Material 21,979 8,603 1,084 31,667 26,687 Overhead 16,603 8,924 1,160 . . Transportation 7,143 3,632 35 10,810 40 40 Minor Dist Rebid General-923 Contractor . 12,098 12,098 Contributions (2,383) (1,383) Employee Expenses 547 547 Labor 45,501 45,501 Labor Adjustments (820) • (820) Material 114,598 114,598 Overhead 66,757 66,757 Transportation 16,935 16,935 Minor Dist Rebids TrbI Rel-923 Contractor • 1,771 1,771 Contributions (7059) (7059) UL Employee Expenses 120 120 . .*.r Labor 4,043 4,043 Labor Adjustments - - Material 3,841 3,841 Overhead 2,764 2,764 Transportation____.._.___- 1,573 I. 11573 -- - Minor Dist Rebid Joint Use-923 Contributions (3,297) (3,297) Employee Expenses 26 26 Labor 137 137 t Overhead 151 151 Pull TerreView Undrbld rebid AFUDC 95 95 Contractor 23,122 2,364 25,487 'U '4 Labor 3,156 3,156 Material 7,747 7747 6563 wr Overhead 6,563 - Transportation 2,140 2,140 Staff-PR-031 Attachment A.xlsx Page 6 of 18 Putt TerreView Undrbld rebid Voucher 2,364 (2,364) Elec Dustr PTnt Unitwn/CItn Wa Labor 997 1 142 345 2,494 j Material 260 1,328 1,588 t Overhead 1,463 1,349 52 2,864 . . ; Trans ortation 2451 709 20 3,179 9%!tO34 Elec Cust Causd Unitwn/Cltn Wa Contractor 527 527 Contributions (3,870) (4,865) (8,734) J Labor 2,148 186 2,334 p Labor Adjustments 1,599 820 2,419 . :. Material 1,742 1,444 3,186 .. . . •b.•1 ' Overhead . ., . 2,649 483 3,132 Transportation,, 914 95 i_._ 1,009 - MINOR Minor Dist Rebid General-926 - - -- Labor - 11 IL - 3,844 3,844 Labor Adjustments - - Material 546 546 Overhead 4,330 4,330 on 4470 1,470 Ti IN Minor We RebidsTrbl Rel-926 Labor -iNirT-IiJuIT ........ . 85 JI1 JIM L111 IIF1 -. - 75 75 Elect Distr Plant Tekoa Wa Contributions (10 401) (10 401) 7 Labor 1858 1409 381 3,649 Labor Adjustments 790 5,759 6,549 I Material 1,008 412 1,419 Overhead 2,365 1,364 176 3,905 Transportation - 2,884 477 5k.. 3,413 ElectCustcaused-Tekoa - Wa Contributions (36,074) - (2,757) - (38,831) Employee Expenses 67 67 Labor 3,694 1,378 498 5,571 I Labor Adjustments 1,580 1,580 Material 853 853 Overhead 2,294 573 482 3,349 Transportation 2,049 360 88 2,497 Minor Dist Rebid General-927 - Labor 611 611 Labor Adjustments (820) (820) Material 3,426 3,426 Overhead 1,235 1,235 Illi Transportation !llhlJf I II Jill ir 1J1ifW 64 I I 64 - ii - hull FlU Minor Dist RebldsTrbl Rel 927 Sf1 Contractor 659 659 "\ Contributions (3088) (3088) Employee Expenses 151 151 11I Labor 4,703 4,703 Labor Adjustments Material 1,342 1,342 Overhead 3,265 3,265 Transportation . ... 1,593 4593 Vehicle 101 101 Labor 375 290 664 Labor Adjustments 1,640 1,640 Elect Distr Plant-Palouse - Wa 1 Material 383 2,104 2,487 Overhead 545 698 1,243 • . ... Trans ortatlon 107 - 1,07 J1L 1 fiLhil I i LIII]] 1111_ _I 9 Elea Cust Caused Palouse Wa Contributions (918) (918) Labor 40 1,084 1,124 Overhead 47 991 1,039 Transportation 28 624 651 Labor . 354 Material 571 571 Mor Dist Rebid General-928 Overhead 431 431 Transportation . 64 64 Minor Dist RebtdsTrbt ReT-929 -.Employee Expenses 18 18 Staff-PR-031 Attachment A.xlsx Page 7 of 18 LiB01367 Minor Dist Reblds Trbl Rel-928 Labor 368 368 Overhead 83 83 Trans rtation L 1Z1 tI1aiLLLi itJ 192 - 192 Lrt Elect Distr Plant-Sandpoint Contractor 14,627 11,802 2,811 29,241 ... Contributions (12,674) (73) (13,412) Employee Expenses 486 1,092 1,579 Labor 64,414 82,916 15,649 162,979 Labor Adjustments 55,414 23,346 (820) 77,940 Material 28,728 54,518 8,516 91,763 t. Overhead 78,694 82,623 16,250 177,568 Transportation 38,081 19,964 3,806 61,850 Voucher 917 11,376 6. -- - 12,359 1_JL ..iIL. ...1LJ JJP_ ¶Elect Cust Caused -Sandpoint Contractor 1,563 3,52Y 5 092 , Contributions (50,407) (85,150) (2377) (137 933) Employee Expenses 183 320 52 554 ii i4l 41, Labor 38,038 50,034 6,000 7,463 95,536 13,226 Labor Adjustments 7,226 i2i I Material 16,314 42,674 386 59,374 ji Overhead 38,653 48,996 7,365 95,014 - Transportation 21,932 17,401 2,752 42,085 Voucher 696 696 Minor Dist Rebid General-930 Contractor 5,428 5,423 Contributions (37,099) (37,099) Employee Expenses 377 377 Labor 55,793 55,793 I Labor Adjustments (4,100) (4,100) Material 42,386 42,386 Overhead 68,737 68,737 Transportation 16,860 16,860 195 195 Dist RebldsTrblRel-930 Contractor 387 387 Contributions (8,510) (8,510) Employee Expenses 64 64 IMinor Labor 15,425 15,425 Labor Adjustments - - Material 6,273 6,273 Overhead 16,284 16,284 Transportation 4,848 4,848 Minor Dist Rebid Joint Use-930 Employee Expenses 57 Labor 3,467 3,467 Overhead 4,594 4,594 Distr Plant-Lewiston Contractor 2,359 4,192 6,551 Contributions (15,068) (987) (16,054) Employee Expenses 337 716 73- 1,126 Labor 73,553 78,863 8,369 160,785 r.Elect Labor Adjustments 37,164 35,040 0 72,204 ts Material Overhead 66,866 94,904 104,962 86,304 400 81,265 172,228 189,472 Transportation 40,599 26,157 1,223 67,979 Vehicle 1,545 1,545 Voucher 126 306 432 " Elect Customer Caused-Lewiston Contractor 7,454 3,630 1,273 12,356 Contributions (75,824) (91,015) (2,230) (169,068) Employee Expenses 734 370 27 1,132 Labor - 43,140 - 38,922 5,476 87,538 Labor Adjustments 5,628 7,588 (0) 13,216 Material 30,417 45,194 4,315 79,926 Overhead 45,782 35,275 5,935 86,992 Transportation 20,323 8,648 520 29,491 Vehicle 1,044 1,044 Voucher 770 50 • .iMinor Dist Rebid General-932 Contractor - 12,180 (5,007) 12,180 (51007) Contributions Staff_PR031 Attachment A.xlsx Page 8 of 18 Employee Expenses 462 462 . Labor 57,667 57,667 Labor Adjustments (2,512) (2,512) Minor Dist Rebid General-932 .. . Material 96,847 96,847 _ Overhead 72,209 72,209 Transportation 22,338 22,338 lpj . Voucher 1,888 1888 7 Reqst Joint Use-932 . Labor 697 697 : Overhead iss iss Trans ortation 115 Minor Dist Rebids Trbl Rel 932 Contractor 835 835 Contributions (11,214) (11,214) 4 j Employee Expenses 847 847 Labor 40,093 40,093 • Labor Adjustments (2,460) (2,460) Material 12,316 12,316 • Overhead 25,608 25,608 -- Transportation 7,176 7,176 Voucher - 1I LoDe • . .. -. - Minor Dist Rebid Joint Use 932 contractor 746 746 I Labor 1,497 1,497 Overhead 1,929 1929 Transportation llIUuII .r . . 1.095 Tilll 7 1 095 . ______ Elect Distr Plant-Moscow on 1,436 17,386 733 19,555 • . . Employee Expenses 518 359 10 887 Labor 24,326 24,281 4,045 52,652 Labor Adjustments 3,969 12,357 16,326 Material 11,607 23,884 35,491 Overhead 24,104 24,488 4,482 53,075 Transportation 14.504 9,733 2,052 26,289 • Elect customer Caused-Moscow Contractor 775 4,405 5,180 Contributions (37,636) (19,474) (1,432) (58,543) • ; Employee Expenses 230 438 13 681 Labor 10,452 22,265 3,510 36,227 Labor Adjustments 872 872 Material 2,327 3,405 5,732 Overhead 8,983 18,757 2,572 30,312 Transportation 2,768 2,582 1,181 6,531 Vehicle 238 238 Voucher JLJIJWJIF 50 50 Minor Dist Rebid General-933 Contractor 5,645 5,645 : Employee Expenses 290 290 Labor 19,875 19,875 Labor Adjustments (0) (0) Material 26,562 26,562 Overhead 20,509 20509 Transportation 5965 5965 Voucher 286 286 - - ai• Minor Dist Reblds Trbl Rel 933 Contractor 8166 8,166 Contributions (51,977) (51,977) Employee Expenses 826 826 Labor 36,701 36,701 Labor Adjustments (872) (872) Material 9,869 9,869 Overhead 21,122 21,122 Transportation 11,323 11,323 Vehicle 500 500 0 Voucher TI-4I 0 JJ.J_ LJL]I1 ior Dist Rebid Joint Use 933 - L .JLf Contractor 306 306 Contributions (6314) (6314) i Material 1 090 1090 Overhead 308 308 Staff-PR-031 Attachment A.xlsx Page 9 of 18 Minor Dist Rebidioint Use-933 . . 117 ;. 1 1111111 Elect Distr Plant -Genesee d Labor 2 591 1 402 169 4 163 Labor Adjustments 4,759 .1 ,744 6,503 Material 6,573 1,470 8,043 Overhead 4,363 1,664 183 6,210 TranaportaUon 1*I_LI 2051 802 92 2.95 _ I Elect Cust Caused-Genesee - Id Contributions (860) (15,407) (16,267) Employee Expenses 203 203 . Labor 385 8,705 9,090 . Material . 655 655 Overhead 663 3,344 . 4,008 . Tansposlatiofl . . 2,544 2,004 4.550 Minor Dist Rebid General-936 Labor • 5,163 5,163 Labor Adjustments (1,640) (1,640) Y Material 6,392 6,392 t ¶, Overhead 6,708 6,708 -- .. Transportation 4460 2460 r,JiJI!I Minor Dist RebldsTrblRel936 Employee Expenses 15 15 Labor 798 798 . . Overhead 382 382 .. ... . . . Transportation 234 234 Elect Distr Plant-Tekoa - Id labor 42 42 '. Labor Adjustments 820 820 Material 1,197 607 1,804 Overhead 313 160 473 Transportation 20 20 Minor Dist Rebid General 937 _jllJiIPr Employee Expenses 88 88 Labor 2,516 2,516 Material 711 711 I Overhead 103 103 ______ . -. Elect Distr Plant Palouse Id Labor 2,262 721 .. 169 . 3,152 Labor Adjustments 2,370 820 3,190 Material 455 455 Overhead 1,445 787 183 2,415 Transportation . 509 TT 167 10 696 . , Elect Cust Caused-Palóuse - Id • Contributions (569) (569) 45 Labor 165 165 Material 1,567 252 1,819 Overhead 372 191 563 Voucher 50 50 Minor Dist Rebid General438 Employee Expenses 9 9 Labor 4454 4,454 Labor Adjustments (820) (820) Material 5,543 Overhead 6,096 6,096 Transportation . 2,191 2,191 Minor Dist Reblds Trbl ReI-938 - Labor 212 - 212 Overhead 230 230 Transff1 tion iiii. j . 52 52 .- 1 It 11 1 II Elect Distr Plant Rosalia Contributions 1.- i••• (2,081) (90) (2,171) Employee Expenses 39 39 , . Labor 3,366 1,114 339 4,818 Labor Adjustments 2,280 820 3 100 Material 1,829 906 2,735 Overhead 3,539 1,040 375 4,954 - T Transportation nJri 5,149 433 TUIr 220 5,801 •L . Elect Cust Caused-Rosalia Labor 164 1,083 85 1,332 Labor Adjustments 872 872 Material 1,701 1,701 Overhead 148 1,127 94 1,368 Staff_PR_031 Attachment A.xlsx Page 10 of 18 Elect Cust Caused-Rosalia 120 437 Minor 01St Rebid General-941 Labor 2,918 2918 . . -.. Labor Adjustments ,- Material ' 1,259 1,259 -- . Overhead 2,953 2,953 Transportation . 919 919 Minor Dust Rebids Trb( Rel 941 (354) (354) Contributions Labor 1,790 1,790 t ; Labor Adjustments (820) (820) Overhead 775 775 - -ur Ira ortatuon 308 308 U_ Elect Distr Plant Colfax Employee Expenses 8 141 149 Labor 5,486 9,955 1,355 16796 Labor Adjustments 6,339 4,152 10,491 Material 2,917 531 3,448 Overhead 6,603 9,825 962 17,390 Transportation 5,152 5,413 220 10,785 Voucher 57 57 Elect Cust Caused-Colfax Contributions (1,290) -- (2,028) (5,811) (9,129) Employee Expenses 130 20 150 Labor 1,972 3,259 1,527 6,757 Material 43 50 93 Overhead 2,036 2,991 355 5,382 • Transportation 792 1,598 64 2.453 Minor Dust Rebid General 942 Contributions (2,768) (2,768) Labor 2,011 2,011 Labor Adjustments - - Material 2,763 2,763 Overhead 2,628 2,628 Transportation 1,1.12 1,112 Minor Dist Reblds Trbl Rel-942 - Contractor -- 1,093 1,093 Contributions (5 190) (5,190) Employee Expenses 128 128 flZ Labor 11,130 11,130 Labor Adjustments Material 3,391 3,391 Overhead 8,061 8,061 Transportation -- -•-. -li_I 5,933 5,933 Contractor 6,487 70,452 2,349 79,288 Contributions (2,639) (5,121) (7,761) Employee Expenses 130 57 187 Labor 61,313 56,848 23,429 141,590 Elect Distr Plant-Deer Park Labor Adjustments 21,425 9,944 - 31,369 Material 60,583 143,289 23,450 227,321 Overhead 78,606 80,295 25,784 184,685 Transportation 29,168 25,853 8,042 63,063 •Voucher 5,758 • 788 24 61569 Elect Customer Caused -D Park L Contractor 3,084 3,084 in Contributions (36,079) (22,663) (58,743) Employee Expenses 132 73 55 261 Labor 8,227 6,716 528 15,471 Labor Adjustments 1,580 2,460 4,040 Material 4,015 4,015 Overhead 7,164 4,996 569 12,730 Reqst Chg Mtrs_Svcs-952 • Labor 119 119 Overhead 142 142 Transportation 56 56 Minor Dist Rebid General-952 - Contractor 60,172 60,172 Contributions (4,809) (4,809) Staff-PR-031 Attachment A.xlsx Page 11 of 18 . Minor Dist Rebid General-952 Employee Expenses 306 306 Labor 163,983 163,983 Labor Adjustments (2 512) (2 512) Material 270,005 270,005 Overhead 219,421 219,421 Transportation 69,903 69,903 Voucher 1,635 1635 LLJI I AVA Reqst Joint Use 952 Labor 143 143 Overhead 33 33 Transportation 3_2 32 I_JIL'.JJJL IL Minor Dust Rebids Trbl Rel 952 .iIII1. LLJL..J: Contractor ILL. .LL I 3,608 3,608 Contributions (4,235) (4,235) Employee Expenses 895 895 - Labor 37,640 37,640 Labor Adjustments (820) (820) Material 3,652 3,652 Overhead 18,549 18,549 Transportaon 10.692 10,692 Minor Dist Rebid joint Use-952 • Contributions . (9,128) (9,128) r -3 Labor 502 502 Overhead 714 714 Transportation 526 526 Voucher 573 . 573 . Elect Distr Plant Spokane Val Contractor 18,052 50,039 1,501 69,592 Contributions (1,286) • Employee Expenses 173 858 117 1,148 Labor 75,767 67,274 10,833 153,873 ;. Labor Adjustments 46,924 38,183 - 85,107 Material 67,367 103,538 170,904 Overhead 97,825 79,364 9,007 186,196 Transportation 43,371 30,938 2,234 76,543 Vehicle 3 3 Voucher . 5,288 3,378 73 8,738 11IF Elect Customer Caused-S Vail 1F Contractor 19,877 27,366 47,243 Contributions (149,095) (105,908) (22,557) (277,560) Employee Expenses 1,071 397 (126) 1,342 Labor 39,175 34,388 3,880 77,443 Labor Adjustments 14,687 12,527 - 27,214 Material 8,579 15,838 24,417 Overhead 29,640 23,994 2,261 55,895 Transportation 18,338 12,543 72 30,953 - Voucher . 1,800 1W11*LU 298 i1. 2,098 - 11: L1111 Minor Dist Rebid General-955 Contractor 24,822 24,822 Employee Expenses 274 274 Labor 27,439 27,439 Labor Adjustments (0) (0) Material 594 594 Overhead 27,315 27,315 Transportation 8714 8714 2.600 2.600 Minor Dist Rebids Trbl Rel-955 Contributions (17,938) (17,938) Employee Expenses 520 520 Labor 21,185 21,185 Labor Adjustments -. - Material 1,860 1,860 - Overhead 11,405 11,405 Minor Dist Rebid Joint Staff-PR-031 Attachment A.xlsx -955 Contractor 3,601 3,601 Labor 3,918 3,918 Labor Adjustments (0) (0) Material 645 645 Overhead 1,624 1,624 Transportation 1,669 • 1,669 Voucher 134 134 Page 12 of 18 Elect Distr Plant-Spokane Contractor 423,932 278,418 12,058 714,408 Contributions (38,727) (19,308) (21,654) (79,688) Employee Expenses 11,251 4,942 2,092 18,285 Labor 547,053 582,987 188,218 1,318,258 Labor Adjustments 308,312 93,998 (1,640) 400,670 Material 564,735 501,236 (32,679) 1,033,292 Overhead 662,676 593,632 141,871 1,398,179 Transportation 239,611 153,924 20,942 414,477 Vehicle 12,410 4,177 989 17,576 Voucher J1TU 442.484 LEIJIUIL 763 --1uIu":L 3,577 4 4 - .Uhiit... Elect Customer Caused-Spokane Contractor 170,547 129,763 10,792 311,102 Contributions (594,985) (465,620) (36,927) (1,097,532) Employee Expenses 2,788 2,044 336 5,168 Labor 180,866 106,687 12,386 299,939 Labor Adjustments 34,040 34,950 - 68,990 Material 39,327 48,992 4,811 93,130 Overhead 171,210 88,954 14,101 274,265 Transportation 83,129 41,509 4,444 129,082 VehIcle 179 1,053 1,232 Voucher 14,809 7,864 16,076 38,749 Ctwest Pole Reptcmnt-956 Contractor 29,806 130,539 913 161,258 Contributions (19,060) 146 (19 060) 146 Employee Expenses : Labor 416 303 9,288 10,006 Labor Adjustments 2,408 6,052 (1640) 6,820 Material 6,987 22,714 3,005 32,706 Overhead 5,366 12,429 8,850 26,645 Transportation 70 147 5,038 5 255 Voucher - - - - . Open Secondary Replace-Spokane Labor 1,322 9,813 19,277 *411 Overhead 901 7,939 16,904 . 25,744. AVA Reqst Primary OH UG-956 Employee Expenses - ..............-...... . -. Overhead . . 3 . 3. Minor 01St Rebid General-9515 Contractor 19S,675 195,675 Contributions (69,091) (69,091) 4 Employee Expenses 5415 5415 Labor 412,359 412,359 Labor Adjustments (10,019) (10,019) Material 128,768 128,768 Overhead 438,459 438,459 Transportation 92,240 92 240 Vehicle 4t182 4,182 Voucher 17,733 17,733 Dig RebldTrbl Rel-956 Contractor 181963 18,963 Contributions (249,100) (249,100) Employee Expenses 3,180 3,180 Labor 188,817 188,817 - . _J•Minor Labor Adjustments (2,818) (2,818) Material (1,450) (1,450) Overhead 113,098 113,098 Transportation 50,968 50,968 Vehicle 764 764 Voucher 1111111111 1 II IIU Illt1Iii1 .............. 466 F 466 __ I ] iIUUUW.11J11 Minor. Dist Rebid Joint Use 956 Contractor 16,371 16,371 Contributions (50,766) (50,766) Labor 12 105 12 105 'Fig, Labor Adjustments 7,962 7,962 Material Overhead 16,775 16,775 Transportation 4,989 4,989 Voucher . 848 848 Spokane Falls Blvd Conduit AFUDC 5,179 5,179 J Contractor 99,869 99,869 Staff_PR031 Attachment A.xlsx Page 13 of 18 Spokane Falls Blvd Conduit Employee Expenses 17 17 Labor 21,750 21,750 Material 9,406 9406 Overhead 36,628 36 628 Transportation 4,490 4,490 Voucher _ - 1,902 1,902 BEACON 12F5 lift Arms AFUDC 20 20 . - Labor 1,145 1,145 - Overhead 976 . . 976 •: Sect oistrPlant-Network Contractor , . 683 8,584 9,267 !:€ Employee Expenses 246 246 t labor Adjustments 9,200 16,264 25 464 t t t Material (405) 405) Overhead 615 510 242 1,367 : ,•? Voucher 1,919 4,068 Reqst Chg MPcjvcc-957 - TancpcflaIcn --.. - LI • _ - !----. . Dist Rebid General-957 . - r jj. Contractor 4,962 4,962 Employee Expenses 78 78 '5 .0 Labor 438 438 Labor Adjustments - - Overhead 1.001 1,0Q1 Elect Oistr Plant-West Plains Contractor 12,140 2,725 2,821 17,685 Employee Expenses 258 82 340 Labor 15,386 21,454 1,190 38,030 Labor Adjustments 3,179 9,072 12,251 Material 5,989 997 6,987 Overhead 18,531 14,898 1,174 34603 -' Transportation 12,797 8,756 600 22,153 Voucher 148 . -- 148 . Elect Cust Caused-West Plains Contractor 22,557 3,180 25,737 .. Contributions (39,772) (25,554) (65 325) i. Employee Expenses 68 402 470 Labor 10,110 10,914 947 21,971 Labor Adjustments 3,290 820 4,110 Matera1 4,905 3,405 8,310 Overhead 10,562 7,990 860 19,412 Transportation 5,250 4,412 423 10,086 520 91 - 611 Contractor 14,570 14,570 Contributions (563) (563) Employee Expenses 315 315 Labor 19,178 19,178 Minor Dist Rebid General-958 Labor Adjustments - - Material (15,478) (15 478) Overhead 4,306 4306 Transportation 7440 7440 Vehicle 3960 3,960 rirmuiai 22 22 Minor Dist Reblds Trbl Re] 958 Contractor 903 903 Contributions 887 295 887 295 ' Employee Expenses Labor 16,896 16,896 Labor Adjustments (820) (820) Material 5,611 5,611 Overhead 9,257 9,257 ..................................... Trans ortation 4,988 4,988 MinorDist Rebid Joint Use-958 Labor 119 119 Overhead 146 146 Transportation 'JJ 1 11 75 76 - tILJ1FLE- Elect Dlstr Plant-Coiville Contractor 110,150 •42,975 37,435 190,561 Mori Employee Expenses 228 130 32 390 XAMAN Labor 125,359 99,155 47,050 271,565 Staff_PR031 Attachment A.xlsx Page 14 of 18 Elect Distr Plant-Colville Labor Adjustments 90,160 49,378 (820) 138,718 Material 194,703 330,261 62,416 587,380 Overhead 187,65-4 163,279 57,507 408,439 Transportation 52,163 51,812 15,521 119,496 Vehicle 536 536 Voucher - 5,606 IMI1L 3,209 - T1 8,816 Elect Customer Caused Colville 1JIL Contractor 11,575 12,320 23,895 Contributions (50,862) (66,026) (7,751) (124,639) Employee Expenses 119 104 224 Labor 29,856 36,016 12,776 78,648 Labor Adjustments 790 8,200 8,990 Material 20,690 13,065 866 34,621 Overhead 34,793 29,601 12,258 76,652 Transportation 10,197 8,985 2,028 21,109 Voucher 194 194 - r Minor Dist Rebid General-960 Contractor 72,594 72,594 Contributions - (23,161) (23,161) Employee Expenses 1,071 11071 Labor 117,509 117,509 Labor Adjustments (2,460) (2,460) Material 183,706 183,706 ik Overhead 167,455 167,455 Transportation 48,181 48,181 Voucher 1111,1111, Jill I I 1 11 52 52 4 Cust Reqst Chg Mtrs_Svcs 960 mill Labor N111,11111111111, 340 340 4 Overhead 95 95 Transportation 848 :L 848 .* Minor .111JL Dist Rebids TrbI Rd 960 Contractor ILI1L 11o249 11,249 4 Contributions (12043) (12043) Employee Expenses 314 314 Labor 20,758 20,758 Labor Adjustments (820) (820) Material 6,154 6,154 Overhead 16,715 16,715 Transportation . 7.072. 7.072 k2nor Dist Rebid Joint Use-960 Employee Expenses .• 32 32 Labor . . .192 .192 Overhead 155 155 Elect Distr Plant-Othello Contractor Contributions Employee Expenses Labor Labor Adjustments Material Overhead Transportation Vehicle 37,081 32,489 69,570 (5,087) (10,548) (15,635) 33 638 672 63,454 77,032 7,536 148,021 27,513 35,233 - 62,746 130,322 144,912 31,351 306,585 101,379 89,132 11,630 202,141 24,434 29,214 3,895 57,543 68 68 722 2.36 858 lect Cust Caused-Othello Contractor - 13,505 20,587 34,092 Contributions (7,266) (10,516) (17,782) Employee Expenses 497 497 Labor 15,768 28,360 1,137 45,266 Labor Adjustments 7,637 9,176 16,813 Material 6,952 15,805 216 22,973 Overhead 15,362 24,880 1,046 41,288 Transportation 5,608 7,248 120 12,975 Voucher 8 270 277 - Minor Dist Rebid General-970 Contractor 29,552 29,552 Contributions (3,153) (3,153) Employee Expenses 757 757 Labor 56,554 56,554 Labor Adjustments 0 0 Material - - 126,611 - 126,611 Overhead 78,976 78,976 Staff-PR-031 Attachment A.xlsx Page 15 of 18 Minor Dist Reblds Trbl Rel-971 Contributions Employee Expenses Labor Overhead (4,326) (4,326) 72 72 2,540 2,540 674 674 Minor Dist Rebid Joint Use-971 Contributions Labor (20,259) (20,259) 2,722 2,722 I Minor Dist Rebld General-970 Transportation 25,027 25,027 Voucher - - Minor Dist Rebids Irbi Rel-970 Contractor 1,834 1,834 Contributions (7,146) (7,146) Labor 15,157 15,157 Labor Adjustments Material 5"m 5,189 Overhead 12,923 12,923 Transportation 3,921 3,921 MinorDist Rebid Joint Use-970 Contractor 8,629 8,629 Contributions (4,139) (4,139) Labor 3,599 3,599 Material - 4,170 4,170 Overhead 5,792 5,792 Transportation 1,427. 1,427 5t*',J 8 SIMPLOT Contractor 7,909 7,909 Labor 2,107 7,547 9-654 Material (129) 12,242 12,113 Overhead 150 1,913 11,351 13,414 Transportation 673 624 1,296 Voucher 3.231 33 . 1,535J 1,729 FOODS Contractor 1,228 1,228 Employee Expenses 22 22 -. Labor 682 2,371 4,418 7,470 IMCCAIN Labor Adjustments - - Material 56 3,509 3,565 Overhead 629 1,441 3,437 5,507 TnnnrthtiAn 83 858 643 1,584 Elect Distr Plant-Ritzville Contractor 1,378 3,593 4,971 Employee Expenses 186 391 576 Labor 14,632 19,798 2,080 36510 , I Labor Adjustments 6,339 18,508 24,847 Material 11,040 7,374 488 18,902 Overhead 17,977 16,248 2,083 36,308 Transportation 41924 91766 1,048 15,737 Voucher 122 122 Elect Cust Caused-Ritzville Contractor 738 738 Employee Expenses 42 42 Labor 1,780 2,390 4,170 Labor Adjustments 809 809 Mated aL 389 389 Overhead 1,597 1,416 3,013 Transportation 1.866 741 . 2,607 Minor Dist Rebid General-971 Contractor 996 996 Contributions (12,889) (120889) Employee Expenses 367 367 Labor 91959 9,959 Labor Adjustments - - • Material 2,491 2,491 Overhead 9,549 9,549 Elect Distr Plant-Davenport Contractor 32,952 1,623 34,575 Employee Expenses 60 2,123 9 2,192 Labor 34,137 37,331 19,933 91,402 Staff-PR-031 Attachment A.xlsx Page 16 of 18 4034Oi.: Elect Distr Plant-Davenport Labor Adjustments Material 61,077 133,987 18,852 77,965 (828) 79,929 211 124 Overhead 70,279 44,617 18,595 133,490 Transportation 21,486 14,8 902 36,656 Vehicle 17 2,364 2,381 Voucher 60 39 99 Elect Cut Caused-Davenport Contractor 1,954 1,954 Contributions (11,278) (3,654) (14,932) Employee Expenses 216 66 282 Labor 6,418 8,608 2,617 17642 Labor Adjustments 790 790 Material 1,368 19 1387 4 Overhead 3,725 6,270 2,487 12,483 'Minor Dist Rebid General-974 Contractor 25,223 25,223 Labor 37,100 37,100 Labor Adjustments - Material 21,030 21,030 Overhead 42,835 42,835 Transportation 14,355 14,355 Vehicle - 1,054 1.054 - Minor Dist RebldsTrbl Re[-974 Employee Expenses 9 9 4 Labor Labor Adjustments 3,403 3,403 Material 7,201 7,201 Overhead 2,001 2,001 Transportation 595 595 Minor Dist Rebid Joint Use-974 Labor 115 - 115 Overhead 124 124 Tranoortation 60 60 LElect Distr Plant-Long Lake Contractor 8,238 8,238 Contributions (1,712) (1,712) Employee Expenses 27 59 86 Labor 27,189 20239 47428 Labor Adjustments 34,084 8,222 42,306 L Material 30,258 15,952 128 46,339 Overhead 37,272 12,846 22 50,141 Transportation 13,278 5,481 18,760 LU llflh1 T Elect Cust Caused-Long Lake Contractor L I ULIIJI 3,922 3,922 ti Contributions (1097) (1,097) Labor 359 1,231 77 1,666 Labor Adjustments 1,640 1,640 Material 266 (123) 143 Overhead 654 358 84 1,095 Transoortation - 92 32 124 Minor Dist Rebid General-9-75 Contractor 924 924 Labor 7,132 7,132 Material 1,553 1,553 Overhead 7,478 7,478 Transportation w. 2,308 2,308 Minor Dist Reblds Trbl Rel-975 Contributions (10,420) (10,420) Labor 1,900 1,900 Labor Adjustments - - Material 874 874 Overhead 2,155 2,155 Elect Distr Plant-Odessa Contractor - - 12,554 21,273 (17,000) - 16,826 • Labor 8,637 39,920 14,953 63,509 Labor Adjustments 15,838 23,272 - 39,110 Material 7,795 20,268 2,027 30,090 Overhead 10,108 38,948 13,421 62,478 Transportation 5,178 10,694 21597 18,469 Vehicle 247 247 Staff-PR-031 Attachment A.xisx Page 17 of 18 I ElectDistr Plant-Odessa Voucher 225 225 Elect Cust Caused-Odessa Contractor 1,602 1,602 Contributions (11,494) (1,011) (12,506) . Labor 5,339 1,967 7,305 Material 5,886 132 6,018 Overhead 8,279 1,959 10,238 6,289 599 _ 6,887 Minor Dist Rebid General-976 Contractor 2,240 2,240 Contributions (10,363) (10,363) Labor 8,949 8,949 k Labor Adjustments (872) (872) Material 7,307 7,307 • Overhead 11,545 11,545 Transportation 3,894 3,894 Voucher 150 Minor DiSt Reblds Trbl ReI-976 Contributions . (5,163) (5,163) Labor 2,957 2,957 Labor Adjustments 0 0 Overhead 1,039 1,039 Transportation . 758 758 Voucher . - - kMinor DIgRebId Joint Use-976 Contributions (ZIOOJ. (2,7) - Staff—PR-031 Attachment A.xlsx Page 18 of 18 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/19/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Karen Schuh TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-033 TELEPHONE: (509) 495-2293 REQUEST: Please detail the expenses and budget for the Post Falls Intake Gate Replacement. If this project was proposed through a bidding process, please provide the competing bids and contract for the project as well. RESPONSE: Please see Attachment A and B for details of expenses for ER #4153 - The Post Falls Intake Gate Replacement. The table below outlines the total costs to date included in this ER. Total Spend as of October 31, 2012: Description Amount Construction Work in Progress (CWIP) at December 31, 2011 (for Transfers to Plant in 2012/2013) 388,803 Spend January 1, 2012 through October 31, 2012 (for Transfers to Plant in 2012/2013) 2,267,032 Total Spend as of October 31, 2012 2,655,835 Please see Avista's response 033C, which contains TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and exempt from public view and is separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code. Please see CONFIDENTIAL Attachments A - H for details on competing bids, contracts and change orders for the projects. The Company does not budget by project number and therefore, does not have the same level of detail as for expenditures for the budgeted amounts. Company witness Dave DeFelice's testimony and workpapers provide the requested budget information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89 through 101 list 2013 projects by ER and details the expected month the project will be completed and will be transferred to plant in service. The source of this data is the Company's 2012 capital budget. Both hardcopies and electronic copies were provided with the original filing. PF Headgate Rehabilitation AFUDC 99 14,488 14,587 Contractor 300,191 300,191 Employee Expenses 375 375 Labor 5,614 35,441 41,055 Overhead 3,914 28,252 32,166 Transportation 68 68 Vehicle 121 176 297 Voucher 65 65 PF Headgate Rehabilitation Total 9,748 379 Grand Total 9,748 379,055 388,803 Staff—PR-033 Attachment A.xlsx Page 1 of 1 76,888 1,096,908 6,248 352,603 1,877 395,090 17,660 3,000 314,117 2,264,391 - PF HED S Chi Gate Replacement AFUDC 10 Labor 1,452 Overhead 1,179 PF HED S Chi Gate Replacement Total 2.641 Grand Total 2,267,032 Staff—PR-033 Attachment B.xlsx Page 1 of 1 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/19/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Margie Stevens TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-039 TELEPHONE: (509) 495-2293 REQUEST: Please list each capital project assigned to Idaho that was limited, deferred, rejected or reduced in scope in 2011 and 2012. In your response, please identify the original amount of each capital project and the amount that the capital actually contributed to the overall capital budget. RESPONSE: Please see Staff PR_039 Attachment A. The Company does not have this information by jurisdiction, therefore this analysis has been provided on a system level. 2012 System Capital Projects Limited, Deferred, Rejected or Reduced* Jack Stewart Training Center Expansion 2,250,000 (2,250,000) - SCADA - SOO & BUCC 200,000 (200,000) - Coistrip Transmission 410,220 (410,220) - Avanet Replacement 1,000,000 (1,000,000) - Distribution Asset Management 1,000,000 (1,000,000) - Electronic Records Management 1,000,000 (1,000,000) Clark Fork Settlement Agreement 6,365,000 (636,500) 5,728,500 Spokane River License Implementation 3,745,000 (374,500) 3,370,500 Isolated Steel Replacement 2,546,383 (1,451,383) 1,095,000 Nine Mile Units 1&2 Replacement 3,308,000 (500,000) 2,808,000 Feeder Upgrades 9,000,000 (1,000,000) 8,000,000 Primary URD Cable Replacement 3,292,000 (1,000,000) 2,292,000 Gas Reinforcement 1,050,000 (250,000) 800,000 Base Load Hydro 1,200,000 (51,000) 1,149,000 Transmission Asset Management 4,205,000 (500,000) 3,705,000 Structures and Improvements/Furniture 4,820,000 (400,000) 4,420,000 Gas Non-Revenue Program 4,223,000 (400,000) 3,823,000 Substation - Capital Spares 3,835,000 (1,300,000) 2,535,000 Substation -New Distribution Stations 1,275,000 (500,000) 775,000 Regulating Hydro 3,500,000 (967,000) 2,533,000 Segment Reconductor and FDR Tie Program 4,605,000 (1,000,000) 3,605,000 Worst Feeders 2,000,000 (2,000,000) - Regulator Station Reliability Replacement 500,000 (100,000) 400,000 Total 65,329,603 (18,290,603) 47,039,000 * Funding deferrals based on the original budget, therefore some of these projects could have been funded later in the year. Staff—PR-039 Attachment A.xlsx Page 1 of 1 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/19/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Karen Schuh TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-040 TELEPHONE: (509) 495-2293 REQUEST: Please describe in detail the Company's capital expenditure process. Your description should include, without limiting, the following information: a.method to establish total capital expenditure budget; b.prioritization and allocation of that budget to specific and blanket projects; c.reassignment of budget allocations based-upon project variances (if one project is under budget is another project added to expend those unused dollars or the opposite); d.methodology to determine which projects are high priority and which can be deferred until the economic climate (or other factors) are improved; e.asset management transactional process (how projects are entered into that system and ultimately closed to the general ledger and by whom); and f.other items relevant to the process including a listing and copy of all documents and reports required and maintained throughout the process. RESPONSE: See Staff_PR_040 - Attachments A through D, for all policies regarding capital budget and capital accounting procedures, as follows: Document Attachment Capital Budget Process Attachment A 2013 Budget Manual Attachment B Fixed Asset Process - Internal Control Attachment C Capitalization Policy Attachment D Capital Planning Process Objectives: • Define and approve Capital Plan for Officer final review. • Compile Capital Planning data. • Input Capital Budget data timely, completely, and accurately. • Meet Capital Budget spending limits set by Senior Management. • Load approved Capital Budget into the General Ledger. Project sponsors submit new and updated Business Cases to Financial Planning and Analysis (FP&A). These Business Cases are reviewed, challenged and then included on the Preliminary list of valid projects and programs to be considered for funding by the Capital Planning Group (CPG). The CPG meets to review the submitted Business Cases and prioritize funding to meet the Capital Budget targets set-by senior management. The Business Cases are ranked based on the following four criteria: 1) Financial Assessment, 2) Strategic Assessment, 3) Business Risk Assessment, and 4) Project/Program Risk Assessment. Business Case rankings are one data point considered but other considerations are given to prioritize capital requests including but not limited to mandatory and compliance requirements. A recommended/approved 5-year Plan is presented to the Officers for final review. As a result of the Officer review, if any adjustments are needed to the Capital Plan, those adjustments are made and the final Capital Plan is then communicated to Business Case and budget sponsors. The Capital Budget for the following year is subsequently approved by the Finance Committee of the Board of Directors. The approved projects are then entered into the Budget application at the individual project level by the budget sponsor. Several individual projects may roll up to a master capital project referred to as an Expenditure Request (ER). Each Business Case- may include one or more ERs. A budget manual is updated annually that provides standard assumptions to be used when preparing budgets. Detailed input includes construction costs, removal/salvage costs, retirement cost, customer contributions, timing and amount of transfers to plant and, if applicable, any un-transferred carryover balance from Construction Work in Progress (CWIP). Costs must be presented on a monthly basis so that an accurate AFUDC calculation can be made, if applicable, and to aid in cash forecasting. After all information has been input into the Budget application, the Capital Budget administrator starts the audit process to ensure accuracy and to ensure the spending limit has been met in the Budget application. The Capital Budget administrator contacts any areas that need to make adjustments to their input. When the Capital Budget is final and complete, it is loaded into the Reporting system (Discoverer). The CPG meets monthly to review actual results for the current year compared to budget and expected- spend. Changes to expected spend for each Business Case are submitted through a review template (currently in implementation phase) to be discussed and updated as needed. Adjustments may be made to the expected spend in order to achieve total spending targets established for the current year. Staff—PR-040 Attachment A Page 1 of 1 Pii OR 'it RV -J Avear VIS TAM BUDGET MANUAL 2013 Last Updated: September 2012 Staff PR 040 Attachment B Page 1 of 35 TABLE OF CONTENTS SUMMARY OF KEY BUDGET ASSUMPTIONS ... 4 BUDGET ASSUMPTIONS ................................................................................. 4 MULTI-YEAR BUDGET PROCEDURE: ........................................................ 5 2013 BUDGET KEY DATES .............................................................................. 6 BUDGET CONTACT BY ORGANIZATION .................................................. 7 NON-CAPITAL BUDGETI.I.II...............II.......II.... 11 OVERVIEW....................................................................................................... 11 Non-Capital Terminology ..................................................................................................... 11 Non-Capital Budget Elements...............................................................................................11 Credit Policy (Centralized) ................................................................................................... 12 Centralization of Direct Charges Table ...............................................................................15 Centralization of Loadings Table .........................................................................................15 ExpenditureType .................................................................................................................. 15 SpreadCode ............. ............. .... ........................................................... .... ...... ... ....................16 Expenditure Categories ........................................................................................................16 Labor Loadings (Centralized) ............................................................................................... 16 LaborInformation ................................................................................................................. 17 AMC (Master Activity Code) Table ..............................................................................17 FERC Non-Capital Account List .......................................................................... ................ 21 EXPENSE...........................................................................................................23 Charitable Donations and Corporate Donations ................................................................. 23 Sponsorships......................................................................................................................... 23 In-Kind Contributions.......................23 Corporate Dues ..................................................................................................................... 23 OtherDues............................................................................................................................23 General Services (Centralized).............................................................................................24 Information Services/Information Technology (Centralized)...............................................24 Material and Stores Loading (Centralized)..........................................................................24 Payroll Accrual (Centralized) ............................................................................................... 24 Postage, Couriers & Express Mail (Centralized).................................................................24 Real Estate (Centralized) ...................................................................................................... 25 Small Tools Loading (Centralized) ....................................................................................... 25 Telecommunications (Centralized) ................................................................................... ....- 25 Training.................................................................................................................................25 TravelExpense ...................................................................................................................... 25 CLEARING/OVERHEAD/BILLING .............................................................27 ConstructionOverheads ....................................................................................................... 27 Facilities (Centralized) ......................................................................................................... 27 Materials............................................................................................................................... 27 Miscellaneous Deferred Debits (Account 186200)...............................................................27 MiscellaneousBillings..........................................................................................................27 Incidental Revenues..............................................................................................................28 Spokane River Implementation...............28 Staff PR 040 Attachment B Page 2 of 35 Protection, Mitigation, and Enhancements (PM&E) .28 SmallTools ............................................................................................................................ 28 Non-Billable Subsidiary Support..........................................................................................29 Transportation....................................................................................................................... 29 Vehicle-Classes.....................................................................................................................30 Transportation Allocation (Centralized) ..............................................................................30 CAPITAL BUDGET..... . .. . . ..... ......••.. .... on ......... 31 CapitalBudget Terminology ................................................................................................. 31 ER-BI-Capital Project Request Flowchart ........................................................................... 32 CategoriesCodes Table ........................................................................................................ 32 Capital FERC Functional Accounts.....................................................................................32 AFUDC.................................................................................................................................33 CAPITAL CONSTRUCTION ERS ................................................................. 33 Electric and Gas Meter Installations....................................................................................33 PCBCapital Costs ................................................................................................................ 33 Preliminary Survey and Investigation (PS&I) ...................................................................... 34 Protection, Mitigation & Enhancements (PM&E) ...............................................................34 NON-CONSTRUCTION ERS ................................ . ............... . ......................... 34 TechnologyERs.....................................................................................................................34 FacilitiesERs ........................................................................................................................ 34 Capital Tools & Testing Equipment and Stores Equipment ERs .......................................... 34 7000 - Transportation ..........................................................................................................35 Staff PR_040 Attachment B Page 3 of 35 SUMMARY OF KEY BUDGET ASSUMPTIONS -BUDGET ASSUMPTIONS Capital Budget: We are targeting a $250 million capital budget each year for 2013-2017 AFUDC: 7.62% Sales tax: 8.7% for Spokane County; 6% for Kootenai County, and 6.5% for Nez Perce County. Please visit the Sales & Use Tax memo posting in the Tax Info folder on the Outlook Bulletin Boards for specific tax rates. Construction overhead rates by function for 2013 are estimated to be (please note: Administration & Accounting rate will be added to the all other rates for a combined loading in the Budget application): Class: Project/Task Rate Administration & Accounting 77700240 107010-ORG 0.6% Generation 77700241 107020-ORG 6.0% Transmission 77700241 107030-ORG 6.5% Electric Distribution 77700241 1 07040-ORG 8.0% Gas Distribution - North 77700242 107050-ORG 9.0% Gas Distribution - South 77700242 107060-ORG 9.0% Materials Loading will be 7.5% for the 2013 budget cycle. Labor Loadings Benefits loading 65.05% Payroll Tax loading 8.75% One Leave loading 17.75% Composite rate 63.99% Salary and Wage Increase Bargaining Unit: increase in April Non-Bargaining Unit: increase in March Bargaining Unit Non-Bargaining Unit Merit increase Full Year Merit increase Full Year 2012 3.0% 2.25% 3.0% 2.5% 2013 3.0% 2.25% 3.0% 2.5% 2014 3.0% 2.25% 1 3.0% 2.5% Travel Information Mileage rate 55.5 cents per mile Company airplane incremental cost $45/minute Staff _PR_040 Attachment B.doc MULTI-YEAR BUDGET PROCEDURE: When entering multiple year budgets some of our more experienced Budgeteers have found the following procedure to work best to keep the budget year data straight. CAPITAL: Enter all of 2013 Capital Projects Roll your ongoing ERs - BIs to 2014 and enter all of your 2014 Capital Projects Roll your ongoing ERs - Bis to 2015 and enter all of your 2015 Capital Projects Enter Long Range (2016 and 2017) Budgets and Transfers NON-CAPITAL: Update your Organization's 2013 Labor Management Enter your Organization's 2013 Non-Capital Budget Roll your Organization's Labor Management to 2014 Roll your Organization's Non-Capital Budget to 2014 Update your Organization's 2014 Labor Management Enter your Organization's 2014 Non-Capital Budget Roll your Organization's Labor Management to 2015 Roll your Organization's Non-Capital Budget to 2015 Update your Organization's 2015 Labor Management Enter your Organization's 2015 Non-Capital Budget Currently we are not requiring 2016 and 2017 Non-Capital Budgets to be entered Staff PR 040 Attachment B.doc -- 5 BUDGET KEY DATES For an up to date look at the -Key Dates for this year's Budget Cycle see the "Budget Key Dates" document located on the Budget website. Remember that these dates are Tentative and change as needed to allow for the dynamic nature of our Budget cycle. BUDGET APPLICATION CONTACTS Primary Budget Application Contacts Julie Lee Ext. 4356 - Capital Rosemary Coulson Ext. 2036 - Non-Capital Other available assistance Frank Johnson Ext. 8768 Margie Stevens Ext. 8978 Staff _PR_040 Attachment B.doc 6 BUDGET CONTACT BY ORGANIZATION AOl Native American Relations Resource Account A02 Pa roll FhandalPlanni& Anal A04 Environmental Affairs Heide Evans Ext. 4993 or A07 Production & Generation ResouLce Acuntin A08 Relay Protection Design Steve Carrozzo Ext. 2985 A09 IS/IT Shared Services IDavid Pkit Ext. 4177 A50 DirectorofOjWa&ld Julie Lee Ext. 4356 A52 Service Dev and . Phil Robinson Ext. 4010 A56__ System Operations _... Steve Carrozzo Ext. 2985 Resource A57 En r y Del Utilit Accountin Catherine Mueller Ext. 4125 A81 Medford Construction Neil Thorson Ext. 4776 Roseburg Neil Thorson Ext. 4776 A83 1 Klamath Falls Neil Thorson Ext. 4776 B02 Benefits Financial Planning &s B04 Clark Fork License Heide Evans E4._,4993 or R BOB Business Process Improvement Laura Vickers Ext. 2904 B09 Telecommunications, Shop Dad Plut Ext. 4177 B16 Government Relations Phil Robinson Ext. 4010 B50 Spokane Electric Julie Lee Ext. 4356 B51 Gas Engineerinn Neil Thorson Ext. 4776 B52 Gas Engr Cathodic Protection Neil Thorson Ext. 4776 1353 Pullman Julie Lee Ext. 4356 B56 MscTransrnsionEx2ense Steve Carrozzo Ext. 2985 B81 Contact Center-Medford Phil Robinson Ext. 4010 :c04 Spokane River License Heide Evans Ext. 493orResource C06 Joint P ct - CS2 Rick Lloyd Ext.-4935 PL_ Hvdro Spokane River Neil Thorson Ext. 4776 COB Engineering Technical Services Steve Carrozzo Ext. 2985 .................................................................................................................................... C50 Phd Robinson Ext. 4010 C51 bution Steve Carrozzo Ext. 2985 P52 .VP Customer Solutions Phil Robinson Ext. 4010 C53 Coeur d'Alene Gas Neil Thorson Ext. 4776 CM Tax Services Finan cial nAny C56 System Planning Steve Carrozzo Ext. 2985 tk, C57 Spokane Electric Network Steve Carrozzo Ext. 2985 C83 LaGrande Neil Thorson Ext.4776 D02 SR VP HR and Corp Services Financial Planning &Anal D08 Energy DelGeneral M _ Laura Vickers Ext. 2904 D09 SCADA Steve Carrozzo Ext. 2985 D50 jeaJjllipg__ Phil Robinson Ext. 4010 [ D51 Vegetationjjgrnt Julie Lee Ext. 4356 _D53 Clarkston Julie Lee Ext. 4356 D54 Coro & Subsidiary Accountina Adam Munson Ext. 2471 Staff PR 040 Attachment B.doc -- 7 D55 I Natural Gas Resources Resource Accounting irector Transmission- Steve Carrozzo Ext. 2985 Goldendale Construction JWie Lee Ext. 4356 g0j Executive Administration Financial Planning & Analvsis E02 Corp Organizational Development 9 p_r E14 EnvwonmentalComJ?hance Heide Evans Ext. 4 93 or Resource Accountln9_ Q_ I Contact L2a Phil E51 Asset Ma nagement Laura Vickers __ E52 çonDSM Jennifer Smith Ext 2098 E53 Contact Center-Lewiston Phil Robinson Ext. 4010 E54 Financial Planning &Analysis E55 Powerypp_ Resourcecc9 Services Steve CarIOZZO Ext. 2985 F08 Substation S I Thorson Ext. F50 Contact Center-Credit &Collections I Phil Robinson Ext. 401Q __. F52 Energy1!°! F53 F54 AM Lewiston/Clarkston Iu&stMServ Phil Robinson Ext. 4010 -- Financial iAyjs_ F55 HnancialPIan si ciaIPlanpj&Anjys Pi Officer Support Team Financial Planninjyj 002 t Financial Planning & Analysis G08 Director Gas Neil Thorson Ext. 4776 Union Fin ancial Planning & Analysis 050 Colville Julie Lee Ext. 4356 053 AM Coeur d'Alene Phil Robinson Ext. 4010 G54 Finance Administration Financial H02 Occupational Health H03 Fac. LeaseManaem!t Neil Thorson Ext. 4776 H04 yi!c! Heide Evans Ext. 4993 or ResourceAccoyntin H07 L Fadlitiaent Julie Lee Ext. 4356 H08EneyD&StrategJPr9jcts __—,—,Laura VickersExt. 99 fl_4 iI ___. i Othello Julie Lee Ext. 4356 t1L Neil Thorson Ext. 477_ H53 Julie Lee j56 _* H54 Remittance Services Plannhiny Financial Craft ni - Financial Planning Anjys __ R8 Neil Thorson Ext. 4776 150 Contact Center IT Phil Robinson Ext. 4010 Taxes Other Than Income ±!cialninys J01ExecutiveVP&CFO Financial Ela J02 Pubhc Safety Financial Planning & Analysis 406 JohiU!pjct-JacksonPrah1e Marcus Garbarino Ext. 2567 JOB Gas Construction Qua!ity Control Neil Thorson Ext. 4776 Staff _PRJ)40 Attachment B.doc 8 jJ50 I Business and Public AM La_ J53 oint/Bonners J54 Internal Auditing K02 Compensation Kettle Falls J9L K51 Fleet Management K53 Contact Center-CDA L02 Smart Grid Workforce T L07 Hydro Clark Fork River i9!!9!i_. L50 Spokane Gas L51 Claims L52 Claims Accrual L53 Coeur d'Alene L54 Travel &Flight O&ato M071Generation Shop j Substation Den M50 J Deer Park -M51 Test & Treat M53 AM Sp M54 Chief Strategy Officer N06 JointProect-Colst N08 Drafting & Survey_ N09- IS/IT Administration N50 j Dir of Customer Service N51 Write Off Accrual CSS N53 AM Spokane West PhilRobinson Ext. 4010 Julie Lee Ext 4356 JulieLee Ext. 4356- Financial Planning & Financial Planning & Analysis Neil Thorson Ext. 4776 Steve Carrozzo Ext. 2985 Julie Lee Ext. 4356 Phil Robinson Ext. 4010 Financial Planning & Analysis Heide Evans Ext. 4993 or Neil Thorson Ext. 4776 -Steve Carrozzo Ext. 2985 Neil Thorson Ext. 4776 Financial Planning & Analysis Financial Planning & Anal Julie Lee Ext. 4356 Julie Lee Ext 4356 Neil Thorson Ext. 4776 Steve Carrozzo Ext. 2985 Julie Lee Ext. 4356 Julie Lee Ext. 4356 Phil Robinson Ext. 4010 Financial Planning & Ana Rick Lloyd Ext. 4935 Steve Carrozzo Ext. 2985 David Plut Ext. 4177 Phil Robinson Ext. 4010 Resource Accou __ Gudu Fischer Ext. 2118 and Chuck Milani Ext. Phil Robinson Ext. 4010 ,9L._LegalExpenses Financial Planning & Analysis P07 Contract Construction Neil Thorson Ext. 4776 P09 Infrastructure Technology P50 Julie Lee Ext. j _ PSI Distribution itch Steve Carrozzo Ext. 2985 P53 AM_Moscow/Pullman _____ Phil Robinson Ext. 4010 Ri I Rates&Re4s Fanci I R50 Spokane Constr EqgjYappnq_,_ Julie Lee Ext. 4356 Joint Use Prj - Distribution Financial Planning & Analysis Julie Lee Ext. 4356 54 Risk Management ._ . ........................................ R55€€__€A Resource Risk Management Financial Planning &Anls i_Insurance Management Financial sot vP& Counsel eovtAffairs Financial Planning & Analysis---,— Strategic fsjvo Laura Vickers Ext. 2904 Director of Finance Financial Plannin Staff_PRO4O Attachment B.doc 9 S50 Construction Services T01 President & COO AvistaCc T08_ Electrica l ninri T52 Demand Sidey T53 South Region Op~. ~nr U01 Leaal Staff Phil Robinson Ext. 4010 Financial Planning & Anal , Steve Carrozzo Ext. 2985 Jennifer Smith Ext 2098 Julie Lee Ext. 4356 Financial Planning I U50 Limited Income Phil Robinson Ext. 4010 Vol Sr VP & General Counsel Financial Planning &Analys is V08 Real Estate Financial Plann is 9 AM Oregon Phil Robinson Ext. 4010 YL9t.. Financial Planning & Analysis W07 Wind Generation Neil Thorson Ext. 4776 W09 I IS/IT Application Support David Plut Ext. 4177 W54 i Finance Responsibility. Financial Planning &Analysis W55 X0i Wholesale EXDOSure Reserve Resource Accounting X02 CEO________ Financial Planning & Analysis HR/Comp/Labor&Emp Relations Financial Planning & Analysis X08 X54 Substafion - Reiap Accounting !spi Neil Thorson _ Adam Munson Ext. 271 X55 Misc Deferrals Rick Lloyd 4935 X57 Catherine Mueller Ext. 4125 VOl Corporate Secretary Plannnq Y54 Strategic Corp Development Financial Planning & Analysis Yce Acu nting Resource Accounting Z08 Electric Meter S~qp Julie Lee Ext 4356 Z09 Postage Centralization Neil Thorson Ext. 4776 Z57 Centralized Credits Catherine-Mueller Ext. 4125 i Rati92ader _ LauraVkersExt. 29O4____ For help with Resource Accounting, contact: Carolyn Groome Ext # 4574 Rick Lloyd Ext. 4935 Financial Planning-& Analysis contacts are listed on page 6 of this manual. Staff PR 040 Attachment B.doc - - 10 NON-CAPITAL BUDGET OVERVIEW Non-Capital Terminolopv Administrative and Subset of O&M; accounts 920-935. General (A&G) Account Key Required fields used for budgeting include Project, Organization, Expenditure type, and Task (POET). Billing Account Billing items are recorded into a suspense account, which are then offset when the billing occurs, netting to zero. Clearing Account Specific cost accounts for the transportation expense, material and stores expense, and small tools that are accumulated and cleared to various capital and operating accounts. Construction Overheads Includes Supervision, Accounting and Engineering labor and expenses. Customer Payments Refunds, rebates, refund of line extensions, etc. Equipment Purchase, usage and O&M expense of equipment operated by company. These items are typically used on more than one project. Includes vehicles, heavy equipment, forklifts, small tools, etc. (including gasoline, oil, etc.) Expenditure Type Codes used to distinguish between labor and other expenses. Jurisdiction An alpha code associated with each project designating jurisdiction. WA - Washington; ID - Idaho; OR - Oregon; MT - Montana; AN - Allocated North; AA - Allocated All; ZZ - No Jurisdiction Master Activity Code Method of tracking non-capital activities at a corporate level using project numbers. (MAC) Materials Materials, goods, supplies that are used in the processes (such as office supplies) or become a part of capital facilities (such as pipe, wire, sand and gravel.) Operating and Costs required to conduct the Company's ongoing operations and preventive maintenance. Costs Maintenance (O&M) include labor, materials and transportation. Overhead/Loading Costs Costs that are incurred in support of one or more activities, but not directly incurred in accomplishing the activities. These costs are spread on a pre-determined basis to direct activities such as payroll and construction. ORG A three-digit alpha-numeric number that represents a specific area of responsibility. An administrative group, section or department that provides a specific function for the Company. Budgets for and monitors actual costs on a monthly basis. Project Number An eight-digit number assigned to each approved Capital Project Request by Energy Delivery Accounting for the purpose of accumulating the costs of a capital project as described on the • Capital Project Request form. A Non-Capital Project Request form is used to request project numbers to be assigned to other areas consisting of expense projects, customer billing, suspense items, research, and maintenance costs. Suspense Project An eight-digit number established to accumulate costs related-to a specific project or purpose for which the ultimate disposition is unknown. Transportation Allocates the costs related to vehicles and power equipment to the activities where - they are used. Allocation/Clearing Operation, maintenance, and repair costs associated with vehicles and power equipment are accumulated in vehicle class pooling accounts and then allocated from the pools to activities by applying established allocation rates to actual usage for each activity. Workforce - Contract Contract labor being used in lieu of using employees. If equipment rental cost cannot be separated from the equipment operator costs, include the equipment with the labor in this code. Workforce - Employee An expenditure type that includes full-time labor and casual labor. Non-Capital Budget Elements For detailed information on accounting guidelines and policies, please refer to the Regulatory Accounting Guidelines and Policies in the "A. Accounting Guidelines and Policies" folder under Documents on the Budget Website. There you will find a PowerPoint training presentation on Invoice Coding along with the Regulatory Accounting Guidelines and Policies Manual. Staff_PRO4O Attachment B.doc 11 Account Key The key fields used for budgeting are made up of four unique parts: Project, Organization (ORG), Expenditure type, and Task. For example: Project Org Expenditure Type Task 09903640 F55 Labor 920000 Project The first three digits of a project code dictate the service and jurisdiction a project is associated. Below are commonly used Administrative & General location codes: Location Jurisdiction Description • 028 WA Washington • 038 ID Idaho • 048 MT Montana • 068 OR Oregon Gas • 098 AN Common WA/ID • 099 AA Common WA/ID/OR • 777 ZZ Non Utility Explanation Directly assigned to Washington Directly assigned to Idaho Directly assigned to Montana Directly assigned to Oregon Common to Washington and Idaho Common to all States Not associated with a Jurisdiction Organization (ORG) An ORG represents the Organizational unit whose resource incurred the cost. Always charge your own ORG for all expenditures. Master Activity Code (MAC) and Project Number The Energy Delivery Accounting team issues project numbers for the purpose of accumulating the costs of non- capital items. Every non-capital project is assigned to a MAC when it is established. Although the MAC is not used when actual transactions are recorded, it is used during the budgeting process to accumulate costs by activity. If you have any questions concerning the MACs or project numbers, please call the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125). Task (FERC Main and Sub Account) The three-digit Main account is primarily pre-defined by FERC to describe the work being performed. The three- digit Sub Account is a further breakdown of the main account. Some Sub Accounts are predefined by FERC while others have been defined by Avista Corp. to meet business requirements. Credit Policy (Centralized) All credits that result from the receipt of cash will be credited to a centralized Organization (Corp ORG below) so that the management team can view funds received in a centralized place and determine the most critical use for those funds. Credits resulting from non-cash events such as reclasses, corrections, transfers and reversals will continue to be credited to individual Organizations (Ind. ORG below). Identification of a transaction as cash or non- cash will depend on the source document used to create the transaction. For example, if the source document for a transaction is a cash-receipts memo, the credit that results from the transaction will be charged to Z57. Conversely, if the source document for a transaction is a transfer form, the credit that results from the transaction will be charged to an individual Organization. All employees responsible for budgeting to an individual Organization must: 1.)identify the total amount of each cash related credit charged to their Organization 2.)budget the gross amount (not including cash credits) by account to the individual Organization 3.)provide a list of any new credit items, amounts and accounts to the Financial Planning & Analysis Team so that these credits can be budgeted to Z57 Staff PR 040 Attachment B.doc - - 12 StaffPR_040 Attachment B.doc 13 Financial Accountability Plan - Credit Project Credit Examnies WHAT SOURCE WHY HOW CODED CASH/FUNDS ORG FINANCIALS REC'D? CIACs 203-Ciac Contributions must reduce Service Agreements Yes CorpORG Capital 204-Ciac Transfer rate base per FERC Cash Book 605-Cash Book Product returned Cash Receipts Memo Yes Corp. ORG Capital, Expense, O&B Refunds/Rebates Unrecorded receivable Cash Receipts Memo Yes B/S Acct B/S Acct. Misc. Revenues Redasses Voided Checks Payables Excel spreadsheet No Ind. ORG Expense First Install-meters 216-l ' Install Meters All meter installs charged to METS No Ind. ORG Capital Equipment Transfers 215-Equip Xfer expense Transfer form No All All Transfers 225-Transfers Jurisdictional transfers Excel spreadsheet No Corp. ORG Expense DSM Overheads 212-DSM Overhead Corrections Various No Ind. ORG Capital, Expense, O&B Reversals (AFUDC, Transfer etc.) Corrections Damage Claims Bills 207-DC Billings Reimbursement for Damage Claim bill Yes Corp. ORG Capital, Expense, O&B Expenditures form Miscellaneous Bills 221 - Misc Billings Reimbursement for Miscellaneous Bill Credit Union expenditures (plus a form Yes Corp. ORG O&B EDS Billings potential profit) Yes Corp. ORG O&B Orthophotograpy i Yes Corp. ORG O&B Pre-Line School Yes QXX ORG Operating Revenue Apprentice Training I Yes QXX ORG Operating Revenue Utility Services I Yes QXX ORG Operating Revenue Make-Readies + Yes Corp. ORG O&B Sales Tickets Cash Sales 605 - Cash Book Sale of goods & services to Sales Tickets Yes Corp. ORG O&B Charge (CSS) Sales CSSCAE employees/customers Sales Tickets Yes Corp. ORG O&B Materials Mgmt System Salvage Returns to storeroom of 904 Ticket (S) Yes Corp. ORG B/S Acct. Returns/Exchanges inventory, scrap or 904 Ticket (094) No Ind. ORG O&B materials to be refurbished Subsidiary Billings 106-Sub Billing Reimburse Corp. for Excel spreadsheet Yes Corp. ORG O&B expenditures on subsidiary's behalf Tarified Activities DSM 213— DSM/LIRAP To reclass program Excel spreadsheet Yes Corp. ORG O&B Exp expenditures to balance LIRAP 213— DSM/LIRAP sheet Excel spreadsheet Yes Corp. ORG O&B Wind Power Exp 4, Manual calculation Yes Corp. ORG O&B Accruals Year-end N/A To appropriately record Excel spreadsheet No B/S Acct. B/S Acct. Cross-year balance sheet items Individual request No B/S Acct. B/S Acct. Same year I Individual request No B/S Acct. B/S Acct. Actual pmt < accrual Corp. ORG Capital, Expense, O&B Actualpmt> accrual + Ind. ORG Capital, Expense, O&B Centralization Loadings (ML, PB, PL, N/A Allocation of pooled costs System No ZXX ORGs Capital, Expense, O&B PT, etc) Regulatory Items Clearing Acct PM&E 484-CF PME ID Required by regulatory Cash Receipts memo Yes Corp. ORG (1845XX) Hamilton St. Bridge 460-Hamilton ST agencies O&B O&B PGE Monetization 464-PGE Mon Staff_PR_040 Attachment B.doc 14 Centralization of Direct Charifes Table AFUDC All interest costs associated with CWIP will be All charges will be directly coded to Manager of Financial charged to Utility Finance's Org proper Project number, Task and Planning & Analysis centralized Org (J10) Credits All credits for cash related items for both Capital All charges will be directly coded to Manager of Project & and Non-capital transactions (examples provided proper Project number, Task and Fixed Asset Accounting on previous page) centralized Org (Z57) Facilities All costs associated with facility maintenance and All charges will be directly coded to Manager of Facility operation will be charged to Facilities' Org proper Project number, Task and Services centralized Org (1107) IS/IT (mcl's All costs associated with technology items will be All charges will be directly coded to VP & CIO - Telecom) charged to IS/IT's Org. This includes hardware, proper Project number, Task and software, telephone, and telecommunication centralized Org (1309, P09 or W09) items Legal All costs associated with legal fees or services All charges will be directly coded to Sr. VP General Counsel (expenditure type 005) will be charged to Legal's proper Project number, Task and & Chief Compliance ORG centralized Org (P01) Officer Payroll All charges will be directly charged to a central All charges will be directly coded to Manager of Corp. Accrual Org under Corp. Accounting proper Project number, Task and Accounting centralized Org (Z89) Real Estate Costs for permits, easements, land and All charges will be directly coded to Manager of Real Estate improvements will be charged to Real Estate proper Project number, Task and centralized Org (V08) Supply Chain All copy machine leases, maintenance, postage, All charges will be directly coded to Manager of Supply graphics and mail services will be charged to proper Project number, Task and Chain Supply Chain Org centralized Org (1151, Z09) (i'Pfltr111170110fl of tjwidinpc Tahi WL —LOADERS Indirect Engineering I 77700240 107010 —Admin /Accounting The loadings would be charged to-appropriate Energy Delivery Acctg Mgr (Z81) 77700241 107020 - Generation and Prod capital Project number, Task and centralized Gen & Prod Dir (Z82) 77700241 107030 - Electric Transmission Org Transmission Eng Mgr (Z83) 77700241 107040 - Electric Distribution Distribution Eng Mgr (Z84) 77700242 107050 - Gas Distribution North Gas Eng Mgr (Z85) 77700242 107060 - Gas Distribution South - OR Opers. Analyst (Z86) Transportation The loadings would be charged to appropriate Fleet Manager (Z88) capital, operating, or maintenance Project Travel Mgr (L54) number, Task and centralized Org Expenditure Type: The loadings would be charged to appropriate Supply Chain Mgr (S51) Small Tools Loading capital, operating, or maintenance Project Stores/Material Loading number, Task and centralized Org S51 Materials Tax/Freight Loading Payroll Benefits The loadings would be charged to appropriate Corporate Benefits Mgr (Z87) Payroll Taxes capital, operating, or maintenance Project One Leave - number, Task and centralized Org Z87 PM&E (Capital) The loadings would be charged to appropriate Environmental Affairs Dir (B04) capital, operating, or maintenance Project number, Task and centralized Org B04 Expenditure Tvoe Philosophy: The use of expenditure types will enable the summarization of types of costs that are charged to many different project/task combinations that occur during the year. For the non-capital budget process, the only expenditure types used will be Labor, Overtime (OT), and Non- Labor. Staff PR 040 Attachment B.doc 15 Spread Code 01 Manual 11 Summer Peak-OR 21 Jun-Dec 31 October 02 Monthly 12 Winter Peak-OR 22 January 32 November 03 Non-Union Labor 13 Training 23 February 33 December 04 Union Labor 14 Summer Peak PM&E 24 March 34 G&P Spread A 05 Overtime 15 Jan/Dec 25 April 35 G&P Spread B 06 Every Other Month 16 1 Mar-May/Aug-Nov 26 1 May 36 Distribution 07 Quarterly-1' month 17 April-July 27 June 37 Mar-Sep-Dec 08 Quarterly-Last Month 18 March-July 28 July 09 Summer Peak 19 Jan-Mar/Oct-Dec 29 August 10 Winter Peak 20 One Leave 30 September Expenditure Cate 2ories Capital Capital expenditures are incurred to create or purchase an asset that costs $1,000, or more, and has a useful life of more than one year. The costs are then recognized over the life of the asset in the form of depreciation or amortization expense. Generally, items that cost less than $1,000 or have a life of less than or equal to one year should not be capitalized. Non-capital Operating & Maintenance (O&M - Including Administrative & General (A& G) O&M expenditures are the expenses recognized on the income statement in the period incurred to operate and maintain or support the operation and maintenance of company operating assets (those that support gas distribution and electric distribution, transmission and generation). O&M expenses are tracked using Task numbers in the range from 500xxx through 935xxx. A&G is a term commonly used to refer to the subset of O&M accounts in the range of 920xxx to 935xxx. Non-Operating (sometimes referred to as Other Income & Deductions) Non-operating expenditures are the expenses recognized on the income statement in the period incurred that do not support the primary operating activities of the business (gas distribution and electric distribution, transmission and generation). The Task number range is 41 5xxx to 426xxx. These items are not -recoverable through rates. Clearing, Overhead & Billing Clearing and Overhead items may indirectly impact the income statement. These items are accumulated into pooling accounts on the balance sheet and then allocated on a predetermined basis as a loading on capital and/or O&M expenditures. Billing items are recorded into a suspense account, which is then offset when the billing occurs, netting to zero. For assistance in determining the classification of an expenditure category, contact the Project & Fixed Asset Accounting team. (Refer to Budget Contacts section for extensions.) Labor Loadings (Centralized) Direct costs will remain in the originating ORG for cost budgeting and variance reporting. The labor loadings, which include paid time off, payroll benefits, and payroll taxes, will be calculated by the budget application and charged to the appropriate capital, operating, or maintenance Project and Task numbers in ORG Z87. See "Summary of Key Budget Assumptions" for details The Casual Labor calculation takes into consideration the loading for payroll taxes (8.75%), the only loading applied to Casual and Student employees and overtime labor. Staff_PR_040 Attachment B.doc Labor information Always charge your labor-to your own ORG. You will need to budget your labor to the appropriate projects. The Budget/Forecast/Analysis group-will--budget paid time offfor each ORG based upon each ORG's historical percentage ofpaid time off taken during the year. When adding new employees into the budget input application, please use 99999 as the employee number. When adding- (not replacing) new staff, be sure to also consider the peripherals that will be needed. Notify other departments, such as facilities and ISIT so that they can accommodate any extra expenses associated with additional staff. Temporary service or casual employees who are not on our payroll (Humanix, Kelly, Olsten, Volt, etc.) should not appear in the labor management section. Costs for these employees should be budgeted in your non-labor accounts. You will be billed for these services directly from the outside agency. Outside Agencies: (Not on Avista Corp.'s payroll) Representative costs from these providers are detailed below: Executive Secretary/Technical Skills $17.00 - $22.78/hr. Receptionist/Typist $13.00 - $17.42/hr. General Clerk $12.00 - $16.08/hr. Contact Kimberly Lukes in Human Resources at Ext. 4181 if you have any questions. MAC (Master Activity Code) Table MAC DESCRIPTION SERYICE/OUTSOURCE ACTIVITIES 001 Investor Relations / Stock Expense I Annual Meeting / Annual Report / Outside Analyst Meetings 002 Board of Director Activities 005 Building Office Maintenance, Services 011 Aircraft Operations & Travel Services Plane Lease, Travel Department 015 Outsourced Activities Graphics Department, Postage, Records, Cafeteria Costs, Collections 016 Department Administrative Activities Administrative Support 017 Real Estate/Right of Way/Contract Services Joint Use 018 IS/IT Activities Outside Contract Expenses and IS Avista Labor Software & SW Licensing Maintenance Hardware Maintenance Telecommunication Monthly Usage Charges Computer Hardware Leases 022 Telecommunication Services OVERHEAD ACTIVITIES 020 Transportation 021 Small Tools Equipment & Capital Tools Maintenance Small tools storeroom maintenance Capital tool maintenance Staff PR 040 Attachment B.doc - - 17 023 Procurement and Materials Management Activities Supply Chain labor and costs to buy/dispose of equip and material Procurement scheduling/inventory management Warehouse facility operation-and control Traveling Storekeeper Investment Recovery-Buying, disposal, warehouse operations Miscellaneous billings-scrap sales 024 Construction Overheads General accounting and engineering activities (See Clearing/Overhead/Billing section below) PUBLIC AFFAIRS/COMMUNICATION ACTIVITIES 030 Charitable & Civic/Community Level of corporate support/participation Charitable group activities Community relations policies, activities and programs Corporate donations 031 Trade & Professional Associations Association evaluation, Association activities, Association surveys and studies Corporate dues 033 Company Communications External and internal communications programs External viewpoints Communications channels and media contacts Release information to the public and media Arrange or conduct tours of facilities Information for public appearances Public education programs Audio-visual productions Formal communications to employees ENVIRONMENTAL, LEGISLATIVE AND GOVERNMENT RELATIONS ACTIVITIES 032 Native American Relations Participation, presentations, and meetings with Native American Organizations 051 Environmental Policy, Procedures, and Programs Environmental policies and procedures Air quality, water quality, water treatment, vegetation, fish, wildlife, recreation, solid/hazardous waste disposal compliance with regulations Testimony at public hearings and before regulatory agencies 052 Legislative and Other Governmental Relations Legislative- and governmental relations strategies Legislative and governmental proceedings Relationships with federal, state, and local government representatives Impact of legislation on the company 054 Regulatory Policy, Program Compliance, and Ratemaking Activities Represent the company's position on various issues Commission orders and impacts on the company Relationships with commission members and staff Regulatory requirement associated with construction programs Regulatory applications Studies and inspections for compliance including FERC inspections Filing for construction permits, impact statements, and licenses Hearings related to regulatory requirements and compliance Data requests and government surveys 055 Services for Other Parties CUSTOMER SERVICE, INFORMATION, AND MARKETING ACTIVITIES 071 Customer Accounts Meter Reading or Meter Testing Customer Bill Processing, Customer Contact, Credit & Collections, CARE Activities, Utility Service Contracts, Radio Interference Work, Infrared Testing, Diversion of Service Work, Power Quality Testing Staff _PRJ)40 Attachment B.doc 18 072 Customer Service & Information 073 Sales and Marketing Electric/Gas Meter Sales Business M=arket Development Natural Gas Penetration Utility Positioning Market Research Automated Meter Reading (AMR) Fairs, Homeshows, and Tradeshows Utility Newsletters Commercial/Industrial Programs 075 Demand Side Management (DSM) ELEC/GAS DISTRIBUTION, TRANSMISSION, GENERATION AND RESOURCES 201 Storm/Weather Event Maintenance Electric distribution and transmission storm maint Gas distribution snow load on meters 202 Requested Maintenance Customer/government/public requested electric transmission & distribution maintenance and gas maintenance Electric and gas maintenance practices Electric and gas road relocates Electric and gas locates Gas leaks, re-light customer equipment 203 Growth Related Maintenance New customer/revenue/growth related electric transmission & distribution maintenance and gas maintenance New customer locating Street and area lights New gas inspections 204 Failed Maintenance Failed or failing plant or condition/ electric transmission & distribution and gas maintenance Underground fault repair Cathodic testing 205 Preventative Maintenance Transmission and distribution substation maintenance Preventative transmission and distribution maintenance ERT installs, Test, treat, and stub Hydro generation plant maintenance Thermal generation plant maintenance Combustion turbine generation plant maintenance Gas testing and safety 206 Tree Related Maintenance Tree related transmission and distribution maintenance Tree trimming - planned and unplanned Tree related replacement, Tree growth regulation, Forestry administration 210 Joint Projects Colstrip Operation & Maintenance, Colstrip Fuel ED Fuel Cell Project, Avista Fiber Joint Use 211 Design Distribution & transmission line, station, protection and control design Power plant, generation, hydro, and thermal design Metering and testing design Gas design 215 Asset Management Staff PR_040 Attachment B.doc 19 I 220 Resource Management and Planning Generation Planning Hydro Generating Plant Operations - Thermal Generating-Plant Operations Kettle Falls Fuel Combustion Turbine Generating Plant Ops 245 System Operations Transmission, switching station and substation support Electric mapping and GIS development Distribution system support Electrical system operations, coordination and dynamics Steady state studies, Northwest Power Pool Electric operational system support Gas operations Gas deferrals and amortizations Gas new mapping, Build farm taps HUMAN RESOURCE ACTIVITIES 280 Employment Compensation Administration Recruitment/Relocation Labor/Management Relations Orientation Organizational Development 281 Training/Organization Development Safety Meeting Required Training such (i.e. Apprentice/Craft Training) Training that benefits the company (i.e. for CPE credits) 291 Benefit Administration Benefit Administration Post Retirement and FASB 106 Wellness 292 General Safety/Health/Industrial Hygiene Safety Administration Occupational Health/Industrial Hygiene 295 Security FINANCIAL AND CONTROL ACTIVITIES 331 Accounting Activities 337 Treasury Activities Treasury Activities A/R Sale Fees 341 Risk Management/Insurance -Risk Management/Insurance Public Injury/Damages Property Insurance 342 Auditing 343 Subsidiary Company Support Subsidiary Company Support Unbilled PLANNING, ANALYSIS AND REPORTING ACTIVITIES 364 Business Planning, Analysis, and Reporting 369 1 Corporate Planning and Strategic Direction (VP Related) Staff PR_040 Attachment B.doc 20 FERC Non-Capital Account List ..,,d h, tl, It h. ,,nt ii ,',,p,,nrphpnth,,' Ikt nf all FFRC aecounts. ASSETS AND OTHER DEBITS (Other) 182.3 Other--reg assets 102 Property purch/sold 183 Preliminary survey and investigation 107 Capital overhead 184 Clearing accounts (fleet, small tools, PME) 163 Stores expense undistributed 186 Miscellaneous deferred debits LIABILITIES AND OTHER CREDITS (Other) 232.3 Miscellaneous payables 242.6 Conservation 236 Taxes Accrued 242.7 Other (paid time off, low income) 242 Miscellaneous liabilities 242.9 Misc remediation liability OTHER INCOME AND DEDUCTIONS (Non-Operating) Other Income Other Income Deductions 417.1 Expenses from non-utility operations 426.1 Dues & donations 421.1 Gain on disposition of property 426.2 Life insurance 426.4 Expenditures for certain civic, political & related act. 426.5 Miscellaneous Income/Deductions r,' 1%J. I'....4..I I ELECTRIC POWER PRODUCTION EXPENSES Other Power Supply Expenses Steam Power Generation 556 System control and load dispatching Operation 557 Other expenses 500 Operation supervision and engineering 501 Fuel Consumed / Handling ELECTRIC TRANSMISSION EXPENSES 502 Steam expenses Operation 503 Steam from other sources 560 Operation supervision and engineering 505 Electric expenses 560.3 Grid West 506 Miscellaneous steam power expenses 561 Load dispatching 507 Rents 562 Station expenses Maintenance 563 Overhead line expenses 510 Maint. Supervision and engineering 566 Miscellaneous transmission expenses 511 Maint. of structures 567 Rents 512 Maint. of boiler plant Maintenance 513 Maint. of electric plant 568 Maint. supervision and engineering 514 Maint. of miscellaneous steam plant 569 Maint. of structures Hydraulic Power Generation 570 Maint. of station equipment Operation 571 Maint. of overhead lines 535 Operation supervision-and-engineering 572 Maint. of underground lines 536 Water for power 573 Maint. of miscellaneous transmission plant 537 Hydraulic expenses ELECTRIC-DISTRIBUTION EXPENSES 538 Electric expenses Operation 539 Miscellaneous hydraulic power generation expenses 580 Operation supervision and engineering 540 Rents 582 Station expenses Maintenance 583 Overhead line expenses 541 Maint. Supervision-and engineering 584 Underground line expenses 542 Maint. of structures 585 Street lighting and signal system expenses 543 Maint. of reservoirs, dams and waterways 586 Meter expenses 544 Maint. of electric plant 587 Customer installations expenses 545 Maint. of miscellaneous hydraulic plant 588 Miscellaneous distribution expenses Other Power Generation 589 Rents Operation Maintenance 546 Operation supervision and engineering 590 Maint. supervision and engineering 548 Generation expenses 591 Maint. of structures 549 Miscellaneous other power generation expenses 592 Maint. of station equipment 550 Rents 593 Maint. of overhead lines Maintenance 594 Maint. of underground lines 551 Maint. Supervision and engineering 595 Maint. Of line transformers 552 Maint. of structures 596 Maint. of street lighting and signal systems 553 Maint. of generating and electric plant 597 Maint. of meters 554 Maint. of misc other power generation plant 598 Maint. of miscellaneous distribution plant Staff_PRJ)40 Attachment B.doc 21 FERC Non-Capital Account List - Operating (continued) GAS UNDERGROUND STORAGE EXPENSES CUSTOMER SERVICE AND INFORMATIONAL EXPENSES. Operation Operation- 813 Other gas supply expenses 908 Customer assistance expenses 814 Operation supervision and engineering 908.61 LIRAP 824 Other expenses 908.99 DSM amortization 837 Maint. of other equipment 909 Informational and instructional advertising expenses 910 Miscellaneous customer service and informational exp GAS DISTRIBUTION EXPENSES Operation SALES EXPENSES 870 Operation supervision and engineering Operation 874 Mains and services expenses . 911 Supervision 875 Measuring and regulating station exp - General- 912 Demonstrating and selling expenses 876 Measuring and regulating station exp - Industrial 913 Advertising expenses 877 Measuring and regulating station exp - City Gate 916 Miscellaneous sales expenses 878 Meter and house regulator exp 879 Customer installations exp ADMINISTRATIVE AND GENERAL EXPENSES 880 Other expenses Operation --881 Rents 920 Administrative and general salaries Maintenance . 921 Office supplies and expenses 885 Maint. Supervision and engineering 922 Administrative expenses transferred - Credit 887 Maint. of mains 923 Outside services employed 889 Maint. of measuring and reg. Station equip - Gen 924 Property insurance 890 Maint of measuring and reg. Station equip - Industrial 925 Injuries and damages 891 Maint of measuring and reg. Station equip - City Gate 926 Employee pensions and benefits 892 Maint. of services 927 Franchise requirements 893 Maint. of meter and house regulators 928 Regulatory commissions expenses 894 Maint. of other equipment 930.1 General advertising expenses 930.2 Miscellaneous general expenses - CUSTOMER ACCOUNTS EXPENSES 931 Rents Operation Maintenance - 901 Supervision 935 Maintenance of general plant 902 Meter reading expenses 903 Customer records and collection expenses 903.9 Customer records and collection expenses - A/R Sale 1904 Uncollectible accounts 905 Miscellaneous customer accounts expenses Staff _PR_040 Attachment B.doc 22 EXPENSE For more detailed information on accounting for these items within Oracle please refer to the Regulatory Accounting Guidelines and Policies in the "A.-Accounting Guidelines and Policies" -folder under Documents on the Budget Website. Charitable Donations and Corporate Donations Corporate contributions provide financial support to organizations and activities benefiting the various-communities impacted by the company, while supporting business initiatives and fostering relationships with key stakeholders. Strategic areas of support for the company are programs/activities/organizations supporting education, economic/community development and low income/elderly citizens. These charges are "below the line" and should be budgeted to 77700300 426100. Sponsorships Sporting event sponsorships are considered part of marketing and brand identity efforts and should be budgeted "below the line" to 77700300 426100. In-Kind Contributions In addition to cash contributions, the company also endorses in-kind donations to organizations. All incremental expenses associated with volunteer activities should be recorded to 77700300 426100. Direct labor costs which are more than incidental and on a recurring basis, must also be recorded to a 77700300 426100. For example, if you are a loaned employee or executive, your time must be recorded Below the Line. For any questions regarding in kind contributions of labor, please contact Adam Munson, Director of Accounting. Corporate Dues Corporate memberships are usually made to organizations that are of a national or regional nature, i.e., EEl, AGA, Western Electric Power Institute, etc. These corporate dues/-memberships are budgeted to 09800310 930200 (Electric) and 09900310 930200 (Gas). The lobbying portion of an Organization's dues or memberships should be budget "below the line" to 77700300 426400. Other Dues Employees are encouraged to participate in community involvement opportunities and in professional organizations that are of strategic importance to the corporation. Dues in such organizations should be included in the budget only when participation in these types of activities are considered an essential part of an employee's job responsibilities and will provide real benefits to the Company's customers. Employee dues for individual memberships in professional organizations should be budgeted as individual expenses with appropriate expense distributions related to each employee's job responsibility, i.e. if you charge A&G you should use one of the following: 02800162-921000 - Admin Activities- WA Common 03800162 92-1000 - Gas Ops Admin Activity - Idaho 06800161 921000 - Gas Oregon Admin Activity 09800162 921000 - Elect Admin. Activity - A and U 09800163 921000 - Admin Activities-Common WA ID 09800166 921000 - Gas Ops No Admin Activity-Admin 09900160 921000 - Gas Ops Admin Activity - Admin 09900162 921000 - Admin Activities-Common to All Company or Employee dues for memberships in community organizations that provide a benefit to both the Company and the customers should be budgeted 50% to the Utility (see list above) and 50% "Below the Line" to 77700300 426100. Organizations that fall into this category include organizations that provide Avista employees an opportunity to meet with Avista customers that otherwise may be inaccessible to them. These opportunities provide Avista the opportunity to educate its customers on Utility issues such as energy efficiency, customer assistance programs available, rate activity, etc. and to listen to customer concerns. However, this is not the sole purpose of Staff_PR_040 Attachment B.doc 23 these organizations, and therefore a sharing is appropriate. Examples include Chamber of Commerce, Rotary, Lyons Club, etc. Membership dues for the Spokane Club are budgeted in account 777003-00 426100. EXCEPTION: The lobbying portion of dues or memberships should be budgeted to 77700300 426100. This accounting treatment is used because these costs are not recoverable for ratemaking purposes. General Services (Centralized) Centralized copy machine lease payments, maintenance agreements, basic graphic services, and mail services will be budgeted and charged to General Services (Ff51). Paper (for your printer, copier, and fax machines) ordered through Ricoh Graphics will be budgeted by and charged to H5 1. Toner for your copier machine will also be budgeted by and charged to H5 1. The majority of general printing is charged to a centralized account assigned to supply chain (H51). Specialty paper, finishing supplies, and for work that must be performed by an outside printer, will be charged to your department ORG. In addition, printing jobs performed as a donation on behalf of Avista will be charged to your department ORG. Subsidiary/tenant operations (Credit Union, Advantage IQ, Ricoh, and HP) will continue to budget and be charged back for all services. Please contact Kristie Condosta (ext. 2447) if you have any questions. Information Services/Information TechnoloRV (Centralized) All costs for technology items will be budgeted by and charged to IS/IT's ORG. All charges will be directly coded to proper projects and task numbers and centralized ORG (B09, P09 or W09). Please refer to the IT Centralized memo and form located in the Capital Documents folder on the Budget website for detailed information. Contact the Technology Project Management Office at email address #Corp Technology Project Management Office with questions. Material and Stores LoadinR (Centralized) Individual ORGs should not budget for the material and stores loading. The loading will be-budgeted and charged to the appropriate capital, operating, or maintenance project and task number, and to Supply Chain Loadings (S51). This will allow projects to be fully loaded, but will remove the material & stores loading from individual ORG variance reporting. This applies to both capital and non-capital expenditures. Please contact Kathy Nitteberg (ext. 42 10) or April Spacek (ext. 8537)if you have any questions. Payroll Accriuil (Centralized) Monthly spreads in the Non-Capital Budget Input Application will not include payroll accruals. Labor will be based on actual pay dates. The payroll accrual will be budgeted by and charged to Accounting Responsibility (Z89). Please contact Adam Munson (ext. 2471) if there are any questions. PostaEe, Couriers & Express Mail (Centralized) Postage will be budgeted by and charged to Postage Centralization (Z09). Most courier and express mail charges are centralized to ORG Ff51. Services which have been established as part of a regular business operation may be charged to the sponsoring ORG. Common carrier freight related to materials and equipment shipments may be charged to the individual ORG. Actual costs for subsidiary/tenant operations (Credit Union, Ricoh, and HP) will be charged back to those ORGs. The OR Division should continue to budget for all of their postage needs. If you have any questions or need further information, please contact Kristie Condosta (ext. 2447). Staff PR 040 Attachment B.doc - 24 Real Estate (Centralized) All costs will be budgeted by and charged to Real Estate (V08). This will include charges for easements, land purchases, land rights, easement maintenance, etc. All charges will be directly-coded to proper project and task numbers, and the centralized ORG (V08). Small Tools LoadinR (Centralized) Small tools loading will be budgeted by and charged to Supply Chain Loadings (S51). This will allow projects to be fully loaded but will remove the small tool loading from individual ORG variance reporting. Please contact April Spacek (ext. 8537) or Kathy Nitteberg (ext. 42 10) if there are any questions. This applies to both non-capital and capital expenditures. Telecommunications (Centralized) Expenses related to operation of the Company's telecommunications systems including dedicated circuits, frame relay, dark fiber, ISP, cable, local service, teleconferencing, fax lines, business lines, long-distance, toll-free charges, wireless, pager, directory advertising, including those services delivered to non-Company locations such as community centers or employee residences, will be budgeted by and charged to Information Services (P09). Please contact Jim Corder (ext. 4445) if there are any questions. TraininR All training and development labor and expense is to be charged to MAC 281 with one of the designated projects (projects xxx028 lx) and the task number for training expense related to the activity that the training primarily supports. Please contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125) if you need assistance to identify the correct project and task. Explanation Training Use for all training that benefits the corporation (including apprentice training) but is not required by law or regulation. Required Training Use for all training that is required by law or regulations, including safety related skills training. Safety Meetings Use for regular safety meeting attendance. What's considered training and development? In-house workshops and seminars includes leadership training, customer service skills workshops, off-the-job apprentice training, team-building, facilitation skills, financial skills, safety or compliance related training, etc. Off-site workshops (local or distant), seminars and specialized courses includes American Management Association, Career Track, WSU Conferences, WEPI, AGA or EEl workshops, Conference Board, professional trade association workshops, and workshops/seminars sponsored by consulting firms. Travel Expense Commercial Air Fare: In order to promote consistency in travel cost estimating, please use the round trip air fares from the following table for the more commonly traveled destinations. Keep in mind; however, these fares are subject to change. If the proposed destination is not indicated, please use the Travel website on AVAnet to find other fares. Contact Kristie Condosta (ext. 2447) for further assistance. Staff PR 040 Attachment B.doc - 25 Round Trip Airfare: Flight costs as of July 2012 on top 30 destinations in the last 12 months. Prices are per person and do not include ba2age fees or fees char2ed directly by the airline. Spokane To Lowest Discount Unrestricted - Coach Spokane To Lowest Discount Unrestricted-- Coach Albuquerque, NM $221 $409 Medford, OR $292 $733 Atlanta, GA $331 $787 New Orleans, LA $401 $1,059 Austin, TX $374 $707 Oakland, CA $295 $526 Bellingham, WA $245 $345 Orange County, CA $303 $440 Billings, MT $430 $684 Orlando, FL $448 $815 Boise, ID $192 $765 Phoenix, AZ $260 $403 Boston, MA $558 $818 Pocatello, ID $445 $2,003 Chicago-OHare, IL $289 $537 Portland, OR $130 $141 Columbia, SC $411 $757 Salt Lake City, UT $259 $1,452 Dallas-Ft Worth, TX $283 $466 San Diego, CA $364 $451 Dayton, OH $506 $818 SanJose, CA $327 $636 Denver, CO $218 $306 Seattle Tacoma, WA $184 $224 Detroit Metro, MI $416 $937 Toronto, ON Canada $634 $993 Las Vegas, NV $299 $433 Washington-Dulles, DC $441 $787 Los Angele, CA $303 $361 Washington-National, $419 $582 Company Airplane: The intent of the airplane pricing policy is to encourage economic utilization and therefore minimize the overall cost of air travel incurred by the Company. The corporate aircraft may be scheduled as an alternative to commercial travel when it is the most cost effective means of travel which is based on an economic cost model which takes into account employee productivity and other related costs or the importance of the meeting or timing is critical to warrant its use. Executive approval is required for all scheduling. All costs related to the Company airplane are budgeted and charged to L54 - Travel and Flight Operations. The usage charges based on the published allocation rate will be charged to individual organizations to fully load Projects; however they will not be reflected in non- capital variance reporting. For more detailed information on accounting for the Corporate Aircraft in Oracle please refer to the Regulatory Accounting Guidelines and Policies in the "A. Accounting Guidelines and Policies" folder under Documents on the Budget Website. Please contact Denise Materne (ext. 4147) for questions. Vehicle Mileage Rate: The standard mileage rates for use by employees, self-employed individuals or other taxpayers in computing the deductible costs of operating a passenger vehicle for business purposes is currently at 55.5 cents per mile. Staff PR 040 Attachment B,doc - - 26 CLEARING/OVERHEAD/BILLING Construction Overheads All construction items that can be identified to a specific project under a specific or blanket ER should be charged directly to that project number. Budget for and charge the costs, which directly relate to construction but cannot be charged directly to a specific construction project number, in one of the following clearing work orders: PROJECT/TASK 77700240 107010-ORG 77700241 107020-ORG 77700241 107030-ORG 77700241107040-ORG 77700242 107050-ORG 77700242 107060-ORG INDIRECT ENGINEERING Administration & Accounting Generation Electric Transmission Electric Distribution Gas Distribution North Gas Distribution South Please contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125) if you have any questions. Facilities (Centralized) All operating and maintenance expenses incurred to operate and maintain the general office complex and outlying offices will be budgeted by and charged to Facilities Management (H07). This includes all utility invoices such as water, sewer, gas and electric bills. This also includes all facility remodeling. If you anticipate any remodeling needs for 2012, please coordinate with Facilities Management. Contact Marcial Laude (ext. 8454) or Margie Lundberg (ext. 4596) if you have any questions. Materials If your ORG anticipates incurring direct charges in the operation and/or supervision of a storeroom, you should budget for these charges using 77700233 163000. Labor charges associated with obtaining materials from- storerooms or requisitioning direct purchase via a purchase order should not be budgeted or charged to this account, they should be budgeted and charged to specific projects or to a Project / Task within the requesting ORG. All material expenditures should be budgeted and charged to an appropriate operating, maintenance, or capital account. Please contact April Spacek (ext. 8537) or Kathy Nitteberg (ext. 4210) if there are any questions. Miscellaneous Deferred Debits (Account 186200) The 186200 account is primarily used for charges of which final disposition is uncertain and are unusual or extraordinary in nature. This type of account is often referred to as a "suspense" account. If charges of this nature are anticipated, budget the costs using the appropriate suspense account( 186200) with your department's ORG. If the charges to be budgeted are new, contact Sue Mullerleile (ext 4472). For issuance of new suspense project numbers contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125). Miscellaneous Billings Costs incurred on company premises (e.g., Credit Union, EDS, Union, etc.) should be budgeted to account 186200 with the appropriate project number and ORG. Credits for reimbursements should be budgeted and accounted for as indicated in the credit policy. Staff PR —040 Attachment B.doc 27 Incidental Revenues -Incidental Revenues are operating revenues and should not be budgeted to individual ORGs. Profits, above and beyond reimbursable expenses, should never be budgeted as reductions (credits) to expense or capital accounts. Spokane River Implementation A condition of the current 50-year FERC license for Avista's five hydroelectric developments located along the Spokane River in northern Idaho and eastern Washington outlines the protection and enhancement of fish, wildlife, water quality, recreation, cultural and aesthetic resources of the Spokane River. Costs related to these measures are accounted for in the I 844XX and I 849XX accounts. The charges are then cleared to a Deferral account or directly to expense accounts for Washington (537200 and 537300). A set amount is amortized from the Washington Deferral account to the 537200 and 537300 expense accounts. All costs, even those from other ORG's, will be charged to these accounts for cost budgeting and variance reporting. The loadings will be charged to the appropriate capital, operating, or maintenance project and task numbers within ORG C04. For assistance contact Heide Evans (ext. 4993). Protection, MitiRation, and Enhancements (PM&E) The Protection, Mitigation, and Enhancement Measures of the Clark Fork Settlement Agreement outline the environmental, cultural, public recreation, fishery, wildlife, operational, and related measures which Avista is required to implement, for the term of 45 years, as a condition of the current FERC license for Avista' s Clark Fork Project (Cabinet Gorge and Noxon Rapids dams). Costs related to PM&E's are accounted for in the I 845XX accounts. The charges are then cleared directly to expense accounts for Washington (537200 and 537300). A set amount is amortized from the Idaho Deferral account to the 537200 and 537300 expense accounts. All costs, even those from other ORG 's, will be charged to these accounts for cost budgeting and variance reporting. The loadings will be charged to the appropriate capital, operating, or maintenance project and task numbers within ORGB04. For assistance contact Heide Evans (ext. 4993). Small Tools Small tools are classified as hand-held or portable tools if: • The unit cost is equal to or less than $1,000 • The useful life is equal to or less than one year • The tool is used directly in the repair, maintenance, or installation of equipment or facilities Examples of charges that are not considered small tools include (but are not limited to): • Building Materials - cement, lumber, sand, gravel, tape, nails, etc. • Communications - cell phones, batteries; two-way radios, modems, accessories • Computer equipment and accessories • Fuel or Freight • Furniture • Labor - See Exception Below • Magazine subscriptions • Medical Supplies - aspirin, Sudafed, etc. • Paper Products - wiping rags, paper towels • Service & Leases - phone bills, fax leases, etc. • Squincher • Transportation Charges - mileage for company vehicles • Vehicle and Mobile Radio Accessories Please contact April Spacek (ext. 8537) if there are any questions. Staff PR 040 Attachment B.doc - - 28 Budget: The budget for small tools purchased and issued via the Tool Crib inventory is centralized to ORG J51 using Project/Task 77700218 1 84XXX as appropriate for your location. Departments making direct purchases from suppliers should budget for the small tools account (77700218 184250). If the purchase is safety related, please use task 184252. Expenditures: Any ORG that must make direct purchases (from a supplier) for small tools in the ordinary course of business should charge 77700218 1 84XXX as appropriate for your location (or task 184252 if safety related) with your ORG. Charges will appear on the department's "Other" budget actual reporting. Material issue transactions from inventory are centralized to ORG J5 1. Departments are expected to purchase via the Spokane Tool Crib whenever possible before acquiring tools from other sources. Labor: Labor can only be charged to small tools with specific authorization by April Spacek (ext. 8537). Non-Billable Subsidiary Support Any work to be performed by a corporate employee that provides an oversight function to the subsidiaries and is not properly billable should be charged to your ORG using Project 77703430 417120. Work that a subsidiary would have to purchase elsewhere, if it was not provided by Avista Corp., is always billable. Transportation Fleet Management will budget for all out-of-pocket charges for servicing, maintenance, and parts (including oil, filters, tires, etc.) obtained directly from the Spokane maintenance facility. ALL FUEL AND LICENSING WILL BE BUDGETED BY FLEET MANAGEMENT. If an individual WA/ID Division ORG anticipates obtaining servicing, maintenance, and parts from outside sources they will need to budget for them in account 77700200 184100 with your ORG. This also applies to locations with on-site vehicle maintenance facilities who anticipate obtaining their maintenance and service items from outside sources. The Oregon Division should budget for all their fleet maintenance needs. REMEMBER: WHEN CHARGES ARE INCURRED, THEY SHOULD BE CHARGED TO THE APPROPRIATE PROJECT NUMBER, 184 lxx (where "xx" represents the correct vehicle class), and your ORG. If you have any questions about budgeting for transportation, please contact Debbie Tolliver (ext. 4617), Chris Schlothauer (ext. 2727) or the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 28-93, Gudu ext 2118). Staff PR 040 Attachment B.doc 29 Vehicle Classes Vehicle Class Description 2 Airplane 35 Passenger Cars 45 4x2 Pickups, 'A ton - I ton Van (Passenger), Suburban 46 4x4 Pickups, '/2 ton - lton Utility Vehicles (Blazers, Broncos), Suburbans 47 4x2 Service Trucks (Single Rear Wheel), Cargo Vans 48 4x4 Service Trucks (Single Rear Wheel) 55 URD Line Trucks, Crew Trucks 56 Service Trucks (Dual Rear Wheel), High Cube, Vans, Flatbeds, Dumps & Tank Trucks (Under 26,000# GVW) 57 Dump and Flatbed (Over 26,000# GVW) 58 Gas Crew Trucks (Over 26,000# GVW), Line Truck (2 axle), Digger Derrick, Pressure Digger Truck 65 Road Tractors 66 Digger Derrick (Tandem Axle) 67 Bucket Trucks (Under 40 ft.), All Ladder Trucks 68 Bucket Trucks (Over 40 ft.), Double Buckets 76 Trenchers, Backhoes, Wheel Loaders, Vibratory Plows, Excavators, Bores 77 ATVs 78 Snowcats 79 Cranes 85 Chippers, Compressors, Welders, Tensioners 86 Trailers (Under 10,000# GVW) 87 Trailers (Over 10,000# GVW), Lowboy Trailers Transportation Allocation (Centralized) Individual ORGs should not budget for the transportation allocation. The allocation will be budgeted and charged to appropriate capital, operating, and maintenance project and task numbers and to ORG Z88. This will allow projects to be fully allocated, but will remove the transportation allocation from individual ORG variance reporting. Please contact the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118) if you have any questions. Staff _PR_040 Attachment B.doc 30 CAPITAL BUDGET Capital BudL'et TerminoloRy Allowance For Funds Used The amount capitalized relating to cost of money used to finance a project during During Construction (AFUDC) the construction period. Budget Item (B!) ** Equivalent to "job". Multiple projects can fall under one budget item. A specific or blanket construction cost item that is assigned an ER number and/or job number for cost tracking purposes. B! Sponsor An individual or work group responsible for monitoring ongoing engineering and construction costs for a particular job or BI under a specific ER. Blanket ER Reflects construction work of an ongoing or a continuous nature. Both ER and -work orders can be blanket items. Capital Project Request* A permanent record that must be prepared prior to the expenditure of funds for all new specific and certain blanket construction budget items. After all signatory approvals, the Energy Delivery Accounting will assign a project number. The Capital Project Request form is also designed to accommodate presentation of estimated costs associated with maintenance, customer billing, suspense and preliminary survey costs. Category Code Please see the following page for list. Construction Work in Progress Includes the value of all uncompleted capital projects under construction (CWIP) Cost of Removal (COR) The cost of dismantling, tearing down, demolishing or otherwise removing physical plant from service. Expenditure Requisition (ER) ** Highest level of capital tracking— project. Multiple BI's can fall under one ER. A four-digit number assigned to identify and track the costs of capital budget items. ER Sponsor Individual or work group responsible for monitoring ongoing engineering and construction costs, recommending necessary Capital Project Request action, and tracking unbudgeted carryovers, emergency items and budget revisions. FERC Functional Class Group of FERC accounts. Please see the following page for list. (For example, 350-359 is Transmission) Jurisdiction An alpha code associated with each project designating jurisdiction. WA - Washington; ID - Idaho; OR - Oregon; MT - Montana; AN - Allocated North; AA - Allocated All; ZZ - No Jurisdiction Prior Years' Project Costs The anticipated CWIP balance at the end of the year that precedes the budget year. Proj ect* An eight-digit number assigned to each approved Capital or Non-Capital Request by Energy Delivery Accounting for the purpose of accumulating the costs of a capital or expense project as described on the Capital Project Request form. Project numbers are also assigned to other areas consisting of expense projects, construction, customer billing, suspense items, research, and maintenance Costs. Retirement The original cost of property carried in physical plant in service that is subject to removal from service. Salvage The amount at which the recoverable value of property retired is charged to material and supplies, sold outright, or is applied to the purchase of new equipment. Service Code An alpha code associated with each project designating utility type. ED - Electric Direct; GD - Gas Direct; CD - Common Direct; ZZ - No Service Specific ER Project for a specific work. This work has a beginning and fmish date. Transfer to Plant Completed construction work also known as "Plant in Service". Recorded original cost of plant and equipment as of a specific date. *To access forms: Go to AvanetlEmployee Resources/Forms/Finance Forms **To access ER/BI forms Go to AvanetlAdministrative Resources/Budget/Documents/Capital/ERBI Request Form Staff PR 040 Attachment B.doc - - 31 ER-RI-Capital Project Request Flowchart ( 'NNNN-Lib Lake 115kv Transmission 2 NNNN-Electric Rev Blanket Bi 'XXXXX-Construct Line 2XXXXX-Spokane An ER and B! are required for Capital budgeting. Actual charging requires a Capital Project #. An ER and B! are necessary for Capital Project set-up. B! 'XXXXX-Install 115kv Line Position 2 XXXXX-Colville Project 'LLLNNNl'IN-Obtain Right of Way 2LLLNNNNNN-Spokane Capital Project Request Form Project 'LLLNNNNN-Design & Construct Capital Project Request Form Project 'LLLNI'INNN-Construction Capital Project Request Form LEGEND ER - Expenditure Requisition N - number BI - Budget Item X - alpha-numeric LLL Three digit location 'Example of specific ER flow 2 Example of blanket ER flow Categories Codes Table Category Description Productivity Out-of-planning process cycle improvements to operating performance and margin realization through year-round innovation (excluded from annual planning, for in- year innovation only). Mandated Projects or programs required by law or regulatory mandate, including obligation to serve and excluding business-to-business contractual obligations. Programs Systematic/repetitive multi-year programs designed and managed to sustain an expected desired level of system performance. Projects Stand-alone activities that upgrade existing assets or install additional new assets required for operation of all of Avista's systems and processes. Capital FERC Functional Accounts ELECTRIC GAS 301 - 303 Intangible 350 -359 Transmission 301-303 Intangible 365.1 —371 Transmission 310- 316 Steam production 360 - 369 Distribution 304-320 Manufactured gas 374-387 Distribution 330 - 336 Hydro production 389 - 399 General 350.1-357 Underground storage 389-399 General 340 - 346 Other production 360 -363.5 Other storage plant Staff jR_040 Attachment B doe 32 AFUDC AFUDC (Allowance for funds used during construction) is an amount capitalized relating to the cost of money used to finance projects during the construction period. For budget year 2012, this amount is 7.62%. AFUDC IS NOT accrued on the following: • Jobs that can be designed and constructed within a month or less. • Salvage, Retirement, and Removal Accounts. • Construction blanket ERs, which DO NOT require specific work orders and/or are automatically transferred to Plant-In-Service. • Work orders for the purchase of equipment, vehicles, furniture, etc. are automatically transferred to Plant-In- Service. Please keep in mind that all AFUDC will be centralized under one ORG J10. ER sponsors will be required to budget AFUDC into overall project costs associated with an ER but the budgeted ORG will be JI 0. CAPITAL CONSTRUCTION ERS Electric and Gas Meter Installations Capitalization of meter installation costs can only occur when a meter is first placed in service. Subsequent reinstalled meter charges should be expensed. Initial installation costs for all electric and gas meters are recorded by the Project & Fixed Asset Accounting Team. If you have any questions regarding electric and gas meter accounting, call the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118). PCB Capital Costs Retired and disposed PCB electrical equipment and oil costs are capitalized. Equipment purchased to replace oil- filled equipment solely for PCB content should be capitalized. The following activities and costs are considered capitalized costs of disposal (removal) when associated with a retired piece of equipment: • Labor to remove, clean-up, transport, test, package, store equipment, pump fluids and maintain proper documentation and records. • Disposal costs at State and/or EPA-approved PCB incinerators and landfills • Field testing of oil filled active equipment if determined to contain PCBs • Salvage costs at state and/or EPA-approved salvage operations • Laboratory testing costs relating to identifying PCBs and proper disposal of equipment containing PCBs • Chemical treatment costs from oil related to disposed equipment • Other costs of disposal of PCBs directly related to the retirement of a specific piece of equipment • Specific system removal projects • Rinsing costs - If you have any questions regarding PCB accounting, call Darrell Soyars (ext 2860). Staff _PRO4O Attachment B.doc Preliminary Survey and Investijj'ation (PS&I) Preliminary survey-and investigation charges are for expenditures for preliminary surveys, plans, investigations, etc., for the purpose of determining the feasibility of contemplated utility projects that may be approved capital budget items in future years. The feasibility costs will be tracked with a suspense project and charged to suspense account (183000). If the project becomes an approved capital budget item, the costs are then transferred to a capital project. If the project is not approved the changes are expensed to the appropriate operating accounts. If you have any questions regarding preliminary survey and investigation coordination or prioritizations contact the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118). Protection, MitiLation & Enhancements (P &E) ER 6103 The Protection, Mitigation, and Enhancement Measures of the Clark Fork Settlement Agreement outline the environmenta] cultural, public recreation, fishery, wildlife, operational, and related measures, which Avista is required to implement, for the term of 45 years, as a condition of the current FERC license for Avista's Clark Fork Project (Cabinet Gorge and Noxon Rapids dams). B04 will be the only ORG budgeting to these capital accounts. For assistance, please contact Heide Evans (ext. 4993). Spokane River Implementation ER6 107 A condition of the current 50-year FERC license for Avista's five hydroelectric developments located along the Spokane River in northern Idaho and eastern Washington. License conditions are intended to protect and enhance fish, wildlife, water quality, recreation, cultural and aesthetic resources. C04 will be the only ORG budgeting to these capital accounts. For assistance, please contact Heide Evans (ext. 4993). NON-CONSTRUCTION ERS TechnoloffpERs Please refer to the IT Centralized memo and form located in the Capital Documents folder on the Budget website for detailed information. Contact the Technology Project Management Office at email address #Corp Technology Project Management Office with questions. Facilities ERs Please refer to the Facilities Capital Request Form in the Capital Documents folder on the Budget website for detailed information. Contact the Marcial Laude (ext 8454) or Margie Lundberg (ext 4596) with questions. Capital Tools & Testing Equipment and Stores Equipment ERs Please refer to the request forms in the Centralized Budgets folder under Capital Documents on the Budget website for detailed information. Contact the following individuals for information on standard or specialized tools and equipment: Gary Shrope (ext. 4100) Electric Tools, Testing and LabEquipment Dan Wisdom (ext 4123) Gas Tools & Equipment April Spacek (ext. 5837) Stores Equipment Staff _PR_040 Attachment B.doc 7000 -Transportation Budgeting for company vehicles and power-operated equipment is an ongoing process coordinated by the Fleet Services department. Please contact Chris Schlothauer (ext. 2727) for questions related to ER 7000. Staff_PR_040 Attachment B.doc 35 corp. 1411 E Mission Spokane, WA 99207 ,wiirV12FTA Corp., Internal Control Narrative for Fixed Assets . Staff PR 040 Attachment C Page 1 of 47wisr* corp. 1411 E Mission Spokane, WA 99207 PROPERTY, PLANT AND EQUIPMENT ADDITIONS During the capital budget process, engineers determine what projects need to be built to keep Avista's systems working and viable. On an annual basis, departments submit their capital budget proposals for officer approval. After a project is approved and construction is being scheduled, the budget sponsor completes a Capital Project Request form. The Capital Project Request form requires the following information on the budget item: project title, budget category, project long name, expenditure requisition (ER) number, budget sponsor organization, budget item (BI) number, billing contact, project description, and total estimated cost of project by FERC account. For some projects under a defined dollar amount, "blanket" projects exist that are used when FERC requirements or management needs don't require separate tracking of costs. Once the Capital Project Request form is completed, it is submitted to Energy Delivery Projects/Fixed Assets Accounting so a capital project number can be issued. A project is a mechanism to track project costs throughout the construction period. Energy Delivery Projects/Fixed Assets Accounting will issue a project number, but not approve the project in Oracle Projects for a capital project unless they receive a signed Capital Project Request form. Authorized signature levels have been established and are listed on the Capital Project Request form. Emergency projects require the signed approved Capital Project Request form be submitted after the project is authorized. Energy Delivery Projects/Fixed Assets Accounting has a process to segregate projects that do not have an approved Capital Project Request form and they are followed up-on. Some general plant additions are not required to have a separate and specific Capital Project Request form since they are mass assets and are capitalized as such. Also, capital projects resulting from storm damage are not required to have a Capital Project Request form -since, generally, blanket projects are used if assets were lost. It is left up to management to decide if storm work is significant enough to require tracking the costs in a separate project. In those instances where it is determined the storm costs should be tracked separately, a Capital Project Request form is submitted to Energy Delivery Projects/Fixed Assets Accounting and a specific project number is assigned. In instances where storm damage doesn't need to be separately tracked, existing blanket capital projects are used to record the costs associated with capital work resulting from the storm. Other blanket projects include commercial and residential new revenue for electric and gas, among others. Energy Delivery Projects/Fixed Assets Accounting analysts set up the capital project in Oracle Projects based on information from the Capital Project Request form. They verify that the Capital Project Request form is approved as stated above and that it has proper account codes according to FERC guidelines. The account distributions provided for estimated costs are reviewed for reasonableness and if errors are noted, budget sponsors are given direction on Staff PR_040 Attachment C Page 2 of 5 corp. 1411 E Mission Spokane, WA 99207 appropriate account numbers to use. Charges are recorded in 1 O7XXX Construction Work in Progress (CWIP) tasks during construction. Estimated account distributions, or as-built distributions, are used to transfer CWIP balances to appropriate FERC capital accounts when assets become used and useful and areplaced in service. The Capital Project Request form is retained as a permanent record. Oracle Projects has built in controls once the project is set up in the system. The project information is reviewed by Energy Delivery Projects/Fixed Assets Accounting staff and should match against items such as expenditure requisition, budget item, budget sponsor and ER sponsor. Also, if an expense is charged to a capital project that was not set up, it will reject. An appropriate level of management must approve all capital projects transactions that are generated from the various accounting applications (i.e. ALP, Payroll, Journal Entries, etc.). Project change requests (usually for coding errors) are reviewed prior to input into Oracle Projects. Requested changes are compared to the activity description to confirm the account coding is reasonable based on the project description. Once the project is approved, the project engineer initiates orders of material and equipment by completing an iProcurement requisition in Oracle (including the account distribution code). The requisition is routed and approved on line in accordance with corporate sign-ageing authority. The approved requisition is sent electronically via Oracle workflow to the Purchasing Department who then set up a purchase order (PO) and orders the material or equipment. Upon receipt, the requester completes the receiving transaction via iProcurement. Accounts Payable enters the invoice into Oracle. Once the receipt and invoice match, a check is generated to the supplier. Energy Delivery Projects/Fixed Assets Accounting analysts review Capital and Non-Capital Request forms to verify whether the item should be capitalized or expensed based on the Company's policy. The Energy Delivery Projects/Fixed Assets Accounting accountants set up- operations and maintenance (O&M) projects and review them for proper classification. The Energy Delivery Projects/Fixed Assets Accounting staff use Discoverer reports to perform monthly construction and O&M analysis to review accounts payable and inventory charges to verify proper accounting. Exceptions are resolved. Costs that accumulate on capital projects are recorded as construction work in progress (CWIP) until they are transferred to plant in service. Overhead cost pools are analyzed monthly and allocation rates are adjusted as necessary based on actual activity. Energy Delivery Projects/Fixed Assets Accounting analysts review closed projects for reasonableness of accumulated charges, variances of as-built to estimated account distributions, and whether a retirement was involved. Any major discrepancies are investigated. Staff _PRj4O Attachment C Page 3 of 5 4iWIST Corp. 1411 E Mission Spokane, WA 99207 Project sponsors have access to reports through Discoverer that show project costs by ER, budget item and project. The reports allow the project sponsors to monitor and control capital projects. Energy Delivery Projects/Fixed Assets Accounting generates various Teports on a monthly and quarterly basis. Examples of these reports include the following: A report that lists projects issued more than four months ago with no charges since issuance. A report that identifies open capital projects with no activity in the last three months to determine whether the project should be closed or if the job has-been cancelled. For all projects identified on these reports, research is performed to determine the status. These reports are a control for Energy Delivery Projects/Fixed Assets Accounting to verify that open projects are valid and are transferred to plant in service in a timely manner. Oracle Projects accrues AFUDC on all open capital construction projects with a construction period greater than 30 days. However, if ajob is put on hold, a project manager may request that AFUDC no longer accrues on that project during the time it is on hold. To stop accruing AFUDC, the project manager notifies the Energy Delivery Projects/Fixed Assets Accounting analyst so that the AFUDC flag can be unchecked within Oracle Projects. Energy Delivery Projects/Fixed Assets Accounting analysts monitor large jobs that were coded not to accrue AFUDC using a quarterly report. Budget sponsors are contacted to determine the status of those projects. The Energy Delivery Projects/Fixed Assets Accounting manager reviews the report of projects on hold that have charges of $50,000 or more. It is the budget sponsors responsibility to contact Energy Delivery Projects/Fixed Assets Accounting once a construction project is complete. The preferred method of closinga CWIP project is for Energy Delivery Projects/Fixed Assets Accounting to receive a signed closure copy of the Capital Project Request form (or e-mail authorization), which they keep on file-with the original Capital Project Request form. Energy Delivery Projects/Fixed Assets Accounting enters the date in service and changes the project status to "in service" through Oracle Projects, which transfers the assets to plant in service. Plant additions covered by blanket projects, with a construction period less than 1 month, are transferred to plant monthly based on material issues to the project. Transfers to plant are system generated. Budget-to-actual variances are reviewed by responsible project sponsors and/or project analysts. Capital variances (variances greater than $25K/month or $1 OOK/year) must be explained to the Capital Budget team and through on-line variance reporting to management. Six employees in Energy Delivery Projects/Fixed Assets Accounting have update capability in Oracle Projects and other employees only have viewing access. Staff PR-040 Attachment C Page 4 of 5 47PIVIST* Corp. 1411 E Mission Spokane, WA 99207 Staff PR-040 Attachment C Page 5 of 5 4Arv'IsIA? Interoffice Memorandum Project & Fixed Asset Accounting DATE: November 21, 2007 TO: Distribution 'C' FROM: Projects & Fixed Asset Accounting SUBJECT: Capitalization Policy (effective October 1, 2007) All project related activities are identified as either capital or expense before expenditures are approved. Project expenditures relating to construction or acquisition of utility property are considered capital if they meet one of the following criteria: A.Items costing more than $1,000 per item and having a useful life greater than one year, or defined in the Retirement Unit Catalog and meeting one of the following tests: o Addition of retirement units as identified in the Retirement Unit Catalog that did not previously exist o Replacement of existing retirement units o A portion of the replacement of minor items that substantially betters the related retirement unit by increasing the units capacity or significantly extending the unit's useful life -OR- B.Physical additions of a minor item resulting from regulatory action, improved system reliability, or increased security and/or sustainability of utility assets when the total project cost is $250,000 or greater. An analysis supporting the aforementioned criteria must be included with the project request submitted to Project & Fixed Asset Accounting. Project & Fixed Asset Accounting is responsible for establishing and maintaining the Retirement Unit Catalog and providing interpretation when questions arise. Staff—PR-040 Attachment D Page 1 of 1 AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION JURISDICTION: IDAHO DATE PREPARED: 11/19/2012 CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice REQUESTER: IPUC RESPONDER: Jeanne Pluth TYPE: Production Request DEPARTMENT: Rates and Tariffs REQUEST NO.: Staff-047 TELEPHONE: (509) 495-2293 REQUEST: Please provide the supporting detail of the budgets and expenditures for each year. For those years where the planned expenditures and/or actual expenditures do not match (2008 and 2010), please provide a detailed explanation, including supporting documentation of the reason for those differences. RESPONSE: Please see Staff _PRJ)47-Attachment A for the detailed listing of the 2007 Planned Capital Expenditures. Please see Staff PR 047-Attachment B for the detailed listings of the Planned Capital Expenditures for 2008 through 2011. Please see Staff PR -047-Attachment C for the Actual Capital Expenditures for 2007 through 2011. In AVU-E- 11-01 and AVU-G- 11-01, the Planned Capital Expenditures as shown on Table 1 for 2008 of $194.2 million included $4.2 million of capital spend from the previous year that was approved to be spent in 2008, in error. The original budget was $190.0 million, as shown on Staff PR-047-Attachment B. In AVU-E- 11-01 and AVU-G- 11-01, the Planned Capital Expenditures as shown on Table I for 2010 of $210.0 million excluded $18.3 million of capital spend for the Washington Smart Grid projects, in error. In addition, the actual expenditures for the Smart Grid project were also excluded from the table in error. Avista Utilities 2007 Capital Expenditures Budget ER ER-TITLE FUNCTION_CC SumOffotal 1000 Elec Rev Blanket Growth 14,000,003 2007 1001 Gas Rev Blanket Growth 14,000,001 2007 1002 Electric Meters Minor Blanket Growth 750,000 2007 1003 Dist Line Transformers Growth 6,177,765 2007 1004 Street Lt Minor Blanket Growth 1,200,047 2007 1005 Area Light Minor Blanket Growth 499,999 2007 1006 Power Transf-Dist Trans/Dist 330,000 2007 1050 Gas Meters Minor Blanket Growth 1,300,001 2007 1051 Gas Reg Minor Blanket Growth 150,001 2007 1052 Ind Gas Cust Minor Blanket Growth 200,000 2007 2000 Powr Transf-Trans 230 kV Upgrad 780,000 2007 2001 Power Circuit Breaker 230 kV Upgradi 1,161,000 2007 2051 Transm Minor Blanket Trans/Dist 450,012 2007 2054 Elec Underground Replacement Trans/Dist 2,000,001 2007 2055 Elec Distr Minor Blanket Trans/Dist 5,499,948 2007 2056 T&D Line Relocation Trans/Dist 2,500,000 2007 2057 Transm Minor Rebuild Trans/Dist 443,183 2007 2058 Spok Elec NW Inc C Trans/Dist 1,287,499 2007 2059 Failed Elec Plant-Unk Trans/Dist 1,250,000 2007 2060 Wood Pole Mgmt Trans/Dist 1,454,635 2007 2101 Noxon/Cab-Gen Ras 230 kV Upgrad 49,558 2007 2103 WoH Telecom 230 kV Upgradi 1,257,501 2007 2105 Benewah-Shawnee 230 kV Const 230 kV Upgradi 23,961,298 2007 2108 Beacon-Bell #5 Reconductor 230 kV Upgrad 970365 2007 2204 Sys Wood Sub Reb Trans/Dist 450,584 2007 2210 Sys-Working Space Trans/Dist 21,864 2007 2211 Noxon 230 kV Switchyard Trans/Dist 52,888 2007 2215 System Rplc NV 0GB Trans/Dist 74,556 2007 2216 Sys-Mitigate Cap Bank Transients Trans/Dist 9,731 2007 2223 Sandpt. - Rplc Bkr Trans/Dist 110,954 2007 2239 Sagle 115 Sub Trans/Dist 169,439 2007 2253 Sys-Upgrd Meter Trans/Dist 121,023 2007 2254 Sys 11 5k Air Sw Upgrade Trans/Dist 149,488 2007 2260 Sys-Upg Srg Prot Trans/Dist 27,000 2007 2265 Pleasant View 241-Recon & Ext Trans/Dist 50,001 2007 2277 Scada Replacement Trans/Dist 120,000 2007 2278 Sys-RepI Obs Recl Trans/Dist 66,000 2007 2280 Sys Rep Obs Cir Sw Trans/Dist 48,809 2007 2284 Critchfield 115 Sub-Construct Trans/Dist 1,419,085 2007 2294 Sys-Batteries Trans/Dist 184,773 2007 2296 NE Substation-Inc Cap Trans/Dist 287,683 2007 2301 Nez Perce Settlement and Permits Trans/Dist 800,308 2007 2307 Idaho Road Sub Trans/Dist 5,146 2007 2310 West Plains Trans Reinf Trans/Dist 2,207,153 2007 2318 Nez Perce 115 Sub-Inst 45 MVAR Trans/Dist 499,345 2007 2321 Downtown East Sub - Property Trans/Dist 5,160 2007 2322 Downtown West Sub - Property Trans/Dist 5,232 2007 2346 Dry Creek - Integrate 115 kV Xsmr Trans/Dist 99,422 2007 2360 Lolo 230 - Rebuild 230 kV Yard Trans/Dist 2,043,638 2007 2391 Indian Trail 115-13kV Sub-Cnstrct Trans/Dist 1,060,952 2007 2392 Latah Jct 115 Sub-Add 115 PCBs (Trans/Dist 1,005,370 2007 2393 C&W Kendall Project Trans/Dist 2,500,870 2007 Avista Utilities Staff-PR-047-Attachment A.xlsx Page 1 of 3 Avista Utilities 2007 Capital Expenditures Budget ER ER_TITLE FUNCTION_CC SumOfTotal 2396 Greenwd 11 5Sub-Repl Meyers Fall Trans/Dist 10,065 2007 2397 System-Install Metering Ancillary S Trans/Dist 272,991 2007 2399 Blue Creek 321 Recond 1.2M Trans/Dist 150,001 2007 2424 Sandpoint I l5kV:LTC Control Upg Trans/Dist 154,994 2007 2428 Orofino Sub-Add Metering Other 34,147 2007 2434 Sunshine 11 3k Substation-lncr C Trans/Dist 98,251 2007 2435 Post St East NW Upgrade Fdrs Trans/Dist 535,000 2007 2438 Bridge the Valley Project Trans/Dist 200,000 2007 2439 COB12FI Reconductor along HatcTrans/Dist 80,000 2007 2440 Xsmn Air Switch Ground Mat Trans/Dist 350,167 2007 2441 Spalding (CWP) 115 Tap Trans/Dist 97,941 2007 2442 Pullman 11 5k Sub-Increase CapE Trans/Dist 550,000 2007 2443 Greenacres 115-13kV Sub-New Cc Trans/Dist 10,283 2007 2444 Back Up Control Center Trans/Dist 659,647 2007 3000 Gas Reinfrc-Minor Blanket Gas 800,000 2007 3001 Rep Deteriorating Gas System Gas 1,300,000 2007 3002 Reg Reliable - Blanket Gas 230,000 2007 3003 Gas Replc-St&Hwy Gas 2,000,000 2007 3004 Cath Prot-Minor Blanket Gas 192,057 2007 3005 Gas Dist Non-Rev Blanket Gas 1,245,001 2007 3102 N-S Freeway/Gas Gas 150,223 2007 3107 Bridging the Valley Gas 9,991 2007 3117 Gas Telemetry Gas 24,790 2007 3120 Fairchild Reconstruction Work Gas 399,886 2007 3121 Bonners Ferry 4" PE Reinforcemer Gas 200,544 2007 3200 Glendale Gas Cony Gas 1,300,002 2007 3203 East Medford Reinforcement Gas 5,799,667 2007 3204 Diamond Lake Reinforcement Gas 4,000,087 2007 3205 Grants Pass South Side Reinforcei Gas 304,845 2007 3213 Altamont & Crosby Road Project Gas 183,218- 2007 3218 Klamath Falls Odorizer Gas 75,116 2007 3219 Merlin Gate Station Rebuild Gas 472,821 2007 3224 Gekelar Road Gas 200,285 2007 3227 Tr-City Hwy 99 Road Project Gas 156,211 2007 3229 South Medford Interchange-Exit 27 Gas 200,292 2007 3232 Medford Upton Road Bridge Projec Gas 150,118 2007 3233 Grants Pass Jones Crk Bridge Pip( Gas 95,416 2007 3234 Medford Barnett Road Relocation F Gas 200,319 2007 3236 Roseburg Green St Bridge Project Gas- 249,771 2007 4000 Hydro Minor Blanket Generation 427,983 2007 4001 K F Minor Blanket Generation 48,188 2007 4002 Comb Turbine Minor Blanket Generation 103,348 2007 4003 FERC Hydro Safety Minor Blanket Generation 31,904 2007 4100 Cabinet Gorge Cap Generation 308,921 2007 4101 Kettle Falls Cap P Generation 505,852 2007 4102 Little Falls Cap P Generation 504,941 2007 4103 Long Lake Cap Proj Generation 925,879 2007 4104 Nine Mile Cap Proj Generation 1,491,727 2007 4105 Noxon Capital Proj Generation 3,236,504 2007 4106 Post Falls Cap Pro Generation 372,095 2007 4107 Rathdrum Ct Cap Pr Generation 43,400 2007 4108 System Battery Rep Generation 220,743 2007 4109 Upper Falls Contro Generation 279,084 2007 4113 Boulder Park Gen S Generation 288,014 2007 Avista Utilities Staff_PR_047-Attachment A.xlsx Page 2 of 3 Avista Utilities 2007 Capital Expenditures Budget ER ER _TITLE FUNCTION_CC SumOfTotal 4114 CS2 Capital Add. Generation 422,800 4115 K F Ash Landfill Generation 79,762 4116 Colstrip Cap. Add. Generation 2,497,687 4117 Monroe Street Capital Projects Generation 21,746 4118 NE Combustion Turbine Cap Proj Generation 412,057 4121 Control Network Generation 202,946 4130 Cabinet Gorge Unit#4 Runner Repi Generation 1,513,231 4131 Cabinet Gorge Bypass Tunnel Proj Generation 2,736,020 4132 CS2 Capital Projects Generation 206,582 4135 Noxon Unit 4 Runner Upgrade Generation 1,829,438 5000 Computer Software IS/IT 3,929,728 5001 Computer/Network Hardware IS/IT 3,721,127 5002 Security Initiative Other 275,001 5003 Communication Equip IS/IT 192,870 5004 TelephoneNideo Systems IS/IT 249,436 5102 Microwv Digital Co IS/IT 204,768 5103 Micro Site Impr Mi IS/IT 74,557 5104 Two-Way Radio System IS/IT 298,550 6000 PCB Identification & Disposal Environ Affairs 100,350 6100 Clark Fork Lic / Compi Environ Affairs 20,678 6101 Forest Srvc Rqmts Environ Affairs 1,974,628 6102 Env Compl & BMP Environ Affairs 48,892 6103 Clark Fork Implement PME Agreen Environ Affairs 4,839,346 6104 Hydro Relicensing Environ Affairs 5,372,544 6105 SR License & Compliance Support Environ Affairs 40,445 6107 Spokane River Implementation (Ph Environ Affairs 12,543 7000 Trans Equip Other 2,875,000 7001 Structures & lmprov Other 1,134,996 7003 Office Furniture Other 139,999 7006 TL&S Equipment Other 850,000 7104 HVAC Systems Improvement ProjE Other 1,000,376 7200 Appren Craft Train Other 60,000 7201 Jackson Prairie Storage Other 5,538,600 Budget Prior to Productivity 170,078,724 7050 Productivity Other 5,000,000 7300 ID AMR Other 7,385,065 7301 WA AMR Other 647,295 7302 WA TWACS Subs for Idaho AMR Other 111,151 Budget Including Productivity 183,222,235 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 200-7 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 Avista Utilities Staff—PR-047-Attachment A.xlsx Page 3 of 3 Avista Corporation Capital Expenditures, including AFUDC 2008 - 2012 Original Budgets Budget 2008 2009 2010 2011 2012 Environmental $ 8.8 $ 10.0 $ 9.5 $ 11.5 $ 9.5 Gas 20.9 20.3 16.5 16.2 24.8 Generation 26.4 29.6 35.0 42.0 31.3 Growth 43.0 40.3 43.3 40.0 30.9 IS/IT 14.9 17.6 22.9 27.6 44.2 Other 28.9 23.8 26.1 24.6 26.5 Electric T&D 47.2 60.4 56.7 68.2 82.8 $190.0 $202.0 $210.0 $230.0 $249.9 Original Budget $190.0 $202.0 $210.0 $230.0 $249.9 Smart Circuit & Smart Grid 18.1 19.1 $ 6.6 Approved carryover from prior year 4.2 3.6 6.9 10.9 Total Capital Expenditure Budget $194.2 $205.6 $235.0 $260.0 $256.5 Staff-PR-047-Attachment B.xlsx Page 1 of 18 Staff_PR_047-Attachment B.xlsx 2008 Page 2 of 18 2 3 o7idahoRoad Sub 5,147.00 DeUbelD 10,626.00 Trans/Dist O.00 1 2008 West Plains Transmission : 2310ER eiflfOfce ,40p,000.oO•peubel D • 593,214.00 .Trans/Dist O.00 1 2008: NezPerce ll5Sub-InstCapacitor 2318 Bank 55.. t 0.00.000.00DeubeI 0 695,741.00Trans/Ds 1: 2008i 1!21 Down town Eastsub- Property .00Deubel D • • . 64,924.00;, Trans/Dist o.00i 1: • 2008 2322 . Downtown JPPY. 7?qqqQP&p. ....-...: • !pQIra nsF P1st Rathdrum 231 - Extend 1 mile on 123 ---- __ - - 0.00DeU !!P. . i . . 991I!aJ! 0.00j J ... ... PineCk 230Sub-RpIc Circuit !: !2342 SwitCh&Relays . . 0.00DeubeI D 102,757.00Trans/Dist 0.00 1 2008, 7Dry Creek-Integrate115kV 2346 Xsmn 30,000.00Deubel D 24,390.00ITmnSIDist 0.00 1 20081 post§-i 2F1 - Rebuild conduits : 12354 Riverfront Park 0.00Deubel D 60,000.00TransIDist 0.00 1 2008 : Spokane Airport-Increase distrib 2355 system capacity . 0.00DeubelD 50,000.00Trans/Dist 0.0 1 20081 2357 Benewah 230 Replace Auto 0.00 Deubel D 324,400.00: Trans/Dist 000 1 2008 2360 Lob 230 Rebusld 230 kV Yard 0 00 Deubel D 737,487.00 Trans/Dist 0 00 1 2008 12362 :Rathdrum 233 -Construct Feeder OOODeubeI P . 697,970.00Trans/Dist • .:9.0E....1 .202c1. Indian Trail ll5..l3kvsubCnstrct . I 2391 NewSub 661,315.00lDeubel D 1,613,323.00TranslDist 0.00k 1: 20081 2393 C&W Kendall Project .- 2,075,000.00: Deubel D . 1769,277.00:Trans/Dist 1. 0.00 1 . 2008:. I Greenwd 1 1 5Sub-Repl Meyers 2396 Falls Step Up 1 10,000.00iDeubel D 39861007rans/Di 0004 1 2008 Stemlnsll Metering Ancillary 2397 Svc 0.00iDeubel D 525,704.00iTrans/Dist 0.00 1 1 2008 2399 Blue Creek 321 Recond 1.2M 0.dô'fl5ubel D 299,515.00!TranslDist 0.00 1 20081 I °Y 115 Sub-Add- Feeder 2418 12F2 0.00Deubel D 399,032.00Trans/Dist I 0.00 11 20081 1 :CleaterN Lewiston 115kV 2419 ' RecDnd 0.00lDeube!D . . 34,812.007rans/DiSt 0.00 It 20081 I : Dry Creek-N Lewiston 230kV 2420 Recond 1. 0.00lDeubel D : 299,395.00lTrans/Dist 0.00 11 2008; 12425 !High Voltage FuseUpQrades 0.00 Deubet D _ !98 1 58 00TransIst 91 Q0 1 2438Bndgethe Valley Project 0.00, Deubel 0 199,7 00 Trans/Dist 000 j 208 12440 Xsmn Air Switch Ground Mat 80,167.00Deubel P • 617,300.00TraflS/DiSt 0.00 1 2008j 12444 !Back Control Center ........................................O.00 DeUbID !!iIr./D.000........i ooa.. I System Replace Substation Air 2449 Switches 0.00 Deubel D 99 689 00 Trans/Dist 0.00 1 2008 1. Tscow230Feeder621 2450 1 Install 0.00IDeubel D 49890.00lTranslDist 0.0011. 20081 [245iw Westside 115 Recond 000 Deubel D 291 628 09Trans/Dist 0 1 2008 2452 Meyer Road Wood to Steel 000 Deubel D 274 19600 Trans/Dist 000J 1 2 2453 Shw-Sun 115 Nelson Steel 0.00 Deubel D 149,559.00ITrans/Dist 0.9j 1 20081 1.JBea-Bid i1 1/2 .. IL ....................... 04.1_ ........2008 I Dalton 131 Extend .5mileon 1: 2461 Lancaster Rd 0 00 Deubel D 69 941 00 Trans/Dist 0 004. 1 2008 2462 Sunset 12F5 Voltage Regulators 0.00 Deubel D 30 000 00 Trans/Dist 0 1 2008 2463 IF&C 12F2 Strong Reconductor ..0.00lDeubelD 49974.00 Trans t . ............Q?9L .... 12464 LIB 12F36CUt02/OACSR . 0.OolDeubel D 149,877.00lTranS/DiSt 0.00 0.00 .00 11 . 20081 DREEP:Dist Reliability & Energy . 1 2466 Efficiency Proj 0.00Deubel D 1,500,000.00ITrans/Dist 0.00 1 20081 Burke 115 kV Protection & [ _Ieteiing i0.001DeubeID ..299,123.00Trans/D.1st ........?8 . 3000 Gas Reinforce-Minor Blanket 000 Faulkenberry M 824 17900 Gas 0.00 1 2008 I Replace Deterioratrng Gas 3001System * 000 FaulkenberryM 1,339,181 . 00 Gas 000J 1 2008 . 3002 'Regulator Reliable - Blanket .0.OolFaulkenberryM 0.00 ._1 1 i°° 9asReplace-t&Hwy .0.00 2,059,965.00:: Gas . 13004 Cathodic Protection-Minor .Blanket. ......Faulkenberry ....1. 1. 1 Gas Distribution Non-Revenue . . '3005. Blanket .....OFauikenberwM 2,297177.00 Gas .9L.1 i............ :3102 i N-S Freeway/Gas .0.00FaulkenberryM .74,974.Was .Q9L Ij......................pj 3107 .i Bridgin theValley Faulkenberry .i. I9P•qP'................ .... ..... ................P99L.! .... I IRe-Rte Kettle Falls Fdr&Gate : 1~1 12 Station 000 FaulkenberryM 1299431 OOGas 000k 11 2008': '3117 'Gas Telemetry 0.00FauUcenbeny .I........?9!is ., ............................ii.............................. 3120 Fairchild Reconstruction Work 0.00 Faulkenberry M 360 149 00 Gas 0 00j 1 2008 iBonners Ferry 4"PE [3121 lReinforcement 0.00 Faulkenberry M 24982600 Gas 0 ool 1 2008 Staff_PR_047-Attachment B.xlsx 2008 Page 3 of 18 Staff_PR047-Allachment B.xlsx 2008 Page 4 of 18 & 70051 Stores Equip 7006 .T00..S Lab &Shop Equipment HVAC Systems Improvement 7104 Project Construct Ross Court Office 7106 .Bi. .!d.................................................................... WSDOT Highway Franchise 7108Consolidation Spok Central Oper Fac N 7109 Crescent Realignment Spok Fueling Stn & Oil Stor Tani 7110 Vault lmDrov 0.00Nels-on S 1,173, 0.00 Nelson S . 240, 0.00 Nelson S 500, 0.00..ebergl< .333 0.60iNitteberg K 1 1,200, 0.00 Nelson S . 4,9891 0.00 Nelson S 2,868 0.00DeubelD : 800 0.00 'Nelson S 750 I 2008 20081 flflR Other Other 0.001 1 0.001 1 20081 20081 20081 20081 001 Offset To Budget ...00Steven..M -ööS,tib.UUUtpe. I Staff_PR_047-Attachment B.xlsx 2008 Page 5 of 18 Staff—PR-047-Attachment B.xlsx 2009 Page 6 of 18 Staff_PR047-Attachment B.xlsx 2009 Page 7 of 18 Staff_PR_047-Attachment B.xlsx 2009 Page 8 of 18 StaffPR_047-Attachment B.xlsx 2009 Page 9 of 18 Staff_PR_047-Attachment B.xlsx 2009 Page 10 of 18 .•2.1:o1 24675 ..• Normal Budget 6,515770 2530 Smart Grid 11,629,227 2529 Smart Circuit 228.29.672 .7000 'Electric Revenue Blanket O.00Thorson, N 4776 I 13,500,07.00 -5.00NewBase . 2010 1001%as Revenue Blanket 0.00 Thorson, N 4776 15000,001 00 5.00 New Base 2010- 2010 Growth 1002 Electric Meters Minor Blanket . 0.00Paulson G 4976 r 750001,00 -3.00, Now Base 2010 2010 Growth 1003 Distnbutiofl Line Transformers 0 00 Nitteber K 4210 8,500, 000 00 0.00 New Base 2010 2010 Growth lOO4Street Lt Minor Blanket 0.00 Thorson N 4776 1,277,000.00! -8 00New Base 2010 2010 Growth Minor Blanket N4776 5'32,003.00: • jNeW Base 2010 010 Growth • 1006 LPowerXfnlrDtstllbukOfl 000 MagruderM 4187 : 474000000 000Newaae 2010 2010 Growth Network Transformers & Network 1009 Protectors 0OOIJamesD4l85 0.00Morehouse,J2760 .1050asMetersMinorBlanket . 850,000.00 1,500,000.00: 0.00NewBase 4.00NewBa5e - 2010 2010k 2019Trans/DiSt 2010Growth 10514RejorBFsnket 00jrehouse2760 0. • 99L. Growth Industrial Gas Customer Minor 0.00: Morehouse, J 2760 0.00, Morehouse 5X0o:k00ewBsse ----- 2000IPowerXtmr-Transndssiofl 000jMgrudM4187 1,080000.00. 0.00NewBase 9jjJj9JGrOWth 20i0Trans/Dist !c!rL?r 00Ma9rudetM4!87 -- 260000O: JIeWBase 20j 2051 Transmission Minor Blanket 0.00 Thorson, N 4776 500,001.00 2.00jw Base • 2010 2010 Trana/Dist 2054jEIectiictJndergrOundRepIsCe men.. 0.OoLuders,P 4134 4,000000.P°................... 4•99.NewBase . 2010 9j.Trans/DiSt 2055 Electric Distribution Minor Blanket 0.00Thorson. N 4776 7000,000.00 N Base 4.00ew 20l0 Trans/Dist 2056 Dist nbution Ltne Relocations 0 00 Thorson N 4776 2 347 999 00 13 00 New Base 2010 2010 Trans/Dial 2057 'Transmission Minor Rebuild 0,00 Sweigsrt K 4417 650 000 00 0 00 New Base 2010 2010 Trans/Dist Spokane Electric Network Incr : 2058 4Capacity • 9,99 Milani, C8724 1,655,500.00.. : 0.O0N.wBas.. 2010.. 010 Trana/Dist :2059 Failed Electric Plant-Storm 0.00Thorson, N 4776 - 2000,000.00 -16.00 New Base 2010 2010Trans/DiSt 2060Wood Pole M9mt 0 00Luders P 4134 6,884,000.00 4 00 New Base 2010 2010 Trans/Dist 2204System Wood Substation Rebuilds 300,000.00MagruderM4187 1,505.152.00 . 0.00New Base . 2019 2010 Trans/Dist ColstiipTransmission Capital 2214 Additions ; 0.00.BakerM4B64 503,000.00 . 0.00NewBase 2010 Systern - ReplaceHighVoltage 2215 OCB$ . 225 001-00: 1 -00~ Now Base •Spokane.CDA115IVUneRelay :2217 ; Upgrades 00:MadeM4187 : • i250,000.D0 0.00INewBase 2010 2010 2010 Trans/DIst 2010Trans/DiSt 22544m115kVMSwtchUpgrade Q17 16500000 0.00NewBsse 2260 System Upgrade Surge-Protection 0 00 Magruder M 4187 100 000 00 0 OOjNew Base 2010 2010 Trans/Dust 2273 Beacon ST YD-Oil Contain 0 00 Magruder M 41B7 750,000.00i 0 00 New Base 2010 2010 Trans/Dust 2274 NE Moscow Substation Property 0 00 Magruder M 4187 65 000 00 0 00 New Base 2010 2010 Trans/Dust 22 75 System Rock/Fence Restore 0 00 Magruder M 4187 53 000 00 0 00 New Base 2010 2010 Trans/Dust 2277 SCADA Upradf : O.00BskerM4884 .51200.1.00 • 0.00 New Base 2010. 2OlOTrans/Dist 2278 stem-Re ObsoleteReclosers . 0.00 j agruderM411 ..1,000.00... .00JNew Base . ?91.0L........... 29.19Trans/Dist it!!L : System -Replace Obsoleue Circuit M4i7 .o&Newase 2010: 2919Tr5nS/D15t . ......................................................... ;2283Millwood 00.00Magruder.M4i87 .25.0 1,1009900j . 6-9! .... 201:Trans/Dist 2293SCADA lnstsIl/Reiace 289,999.0c. 001 00 250 0 OoMagruder M 4187 1 00New Base 0 00 New Base 2010 2010 2019 Trans/Dust 2010 Trans/Dust 2294 ystem Batteries Magruder M 4187 ' 2301 TnbaI Permits and Settlements 000 DeubelD 4338 j 770 271 00 0 0&New Base 2010 2010 Trans/DIst 2306.js2leway Sub Rebuild ' 100 000 00 Ma9ruder M 4187 1 880 001 00 0 0&New Base 2010 20 10 2010 Trans/Dust 2010.Trans/Dust 2307 Idaho Road Sub 000 James D 4185 1 500 00000 0.00 lNew Base 2310 West Plains TransmissioR orce .. 0.00:SweigartK4417 .975,000.00. 0.00New..a... 0i0 20lQ Trans/Diet Nez Perce / Grangeville Capacitor .? 18 Banks .- 650,000.0OMagruder,M ... .•...• ooj.iew Base .2010 2010-Trans/Dist ,Ninth&CentralSub - lncrease 2341 Capacity& Rebuild 0:00, Meigry M der, .................... 10,000.00 20-10a 2010'Trans/Dist 2365 Spiiit 115 Sub- lncrxfmrCapacity 0.00Deube!D 4338 100,000.00 .. 0.00jNew Base 2010 2OiOJTrans/Dist - Otis Orchards lls-ReplacePCBs& - 2390 tRelays........................................................... 0.001MagnideM 4187 300,001.00 . 0.OqJNew Base 2010.!QTrans/Dist System - Install/Replace Borderline 2397 Meuenng .00sgruder, 4i87 j 12500000 0.Oq1NewBase .20..01 2010 Trans/Dist Sys-Dist Reliability-Improve Worst '2414 ~,Fdrs O.00James D4185 2100,005.00 090J.!iew Base .2010 2010' Trans/Dist Vo System- HighltsgeFuse -....... I 2425 kupgrades 000Magruder.M 4187 .22000.00. 000 New Base .2010L.......... 201QTrans/Dist Otis Orchards 115-13kV Sub- New 2443 Construct 0.00JamesD4185 aool Magruder, M .4W 787,876.00: OO 0.JNewBase 0.00New Base 2010 .?p10............. 2010Trafls/Disl 2010-Trans/Dust System - Replace Substation Air Switches 4!..___ 1 Base . 2010Trans/DiSt 2455Mos23-NMoscovf1i!ec9nd ... .OoSweigart,K 4417 .1,300,000.00.. :P94 Base .2010: 2010Trans/DiSt 2469 Compliance Load Study 000 Paulson G 4978 200001 00 1 OOlNew Base 2010 2010 Trans/Dial - Beacon-F&C 115: Relocate at ,2473 4W?ultwoulh . 0.00Sweigart,K 4417 325000................ 0.D0!New Base .2010:. ..lOTrans/Dist System-Replace/Install Capacitor 2481 ,Banks 0.00:Msgruder, M 418 750,000.00 0.00New Base .?0.i.O............... 0i0:.Trans/Dist - Moscow 230 kV Sub-Rebuild 230 kV 2484 Yard 0.00:Magruder, M 4187 500,001.00 0.00New Base .i0............... 2010Trafl5/DiSt System-Install Autotransformer 2492 Diagnostic Monitor - 50,000.00 Magruder, M4187 .52,001.00 . 0.001New Base 2010k 2010 Trans/Dist -System-Replace/Upgrade Voltage 0.00Magruder, M4i87 2493 Regulators . ..00,001.00: 0.00INewBase...................... .......................... 20101 2010 Trans/Dist 2514Distribution -§Pkane North & West z o.00lJwnes D4185 * 1,890,004.001 46 0.00New Base ._?019 2010,Trans/Dist 2010.Trans/Dist 2515 Distdbution-CdA East& North I 0.00' James D 4185 .......... Staff-PR-047-Attachment B.xlsx 2010 Page 11 of 18 2516 Distribution Pullman& Lewis 11O000.00James D418 240,00000 0.00 'New Base 2010. 2010'Trans/Dst 2529 Spokane Smart Circuit 0,00 DiLuciano Josh X2492 1 1 829 227 00 4.0. 0 New Base 2010 SGDP-Pullman Smart Grid 2530 DemonstratioflPrOLeot 0 DOSmith Greg x4479 6,515.770 00 7 00 New Base 2010 3000 Gas Reinforce-Minor Blanket 0 OoFaulkenbeny M 8499 r 472 501 00 2 00jNew Base 2010 20101Trans/Dust 3001 Reacepetenoratun Gas System 0 00 FauflcenberuyM 8499 1 049 999 00 9 00 New Base 910 2019 Trans/Dust q?4e9 !. I L. _. 0.0JFauikenbenyM8499 4200t00, t00JewBase 201O 2010JTrans/Dist ,3003 Gas Replace-St&Hwy . QF!X 1 2O10 2010 Trans/Diet 3004 athothc Protection-MwuorBlanket i 0 00FauflcenberTvj 8499 472 50000 0 0iNew Base 2010 2010 Trans/Dust Gas Distribution Non-Revenue : . LP0.... 5BIanket • - 91! . !YM . .......:_... 9°L . !99! . 2 0 1O 2010Gas :3006 !Overbuilt Pipe Replace ment Blanket O.OoFaulkenberry M84 9 9 .000.00 -7.10ONew Base 010 2010 Gas 3102N-SFreewayIGa 000 Fauikenbe ny M 8499 . .._ . : 2010 Gas 107 Bndging the Valley 0 00 Faulkenbeny M 8499 49 715 00 0.00' New Base 2010 2010 Gas 3117 Gas T!!em etry p,FatJ!!c!nb erryM 8499 217,861.00 . 0.00New Base 91Q ?010 Gas 3203 E act MedfordReinforcement 0.00 Fau Ikenberry M 849 597355.00 O.00NeW Base 2010; 1.OJGas JA!ta ont&CrosDyRoadPro act O.00FaulkenberryMB49 99.780 .00 .D0NewBase 2O10 201Gas :3227 Th-C.,•. J:!wy 99ROadPr9jeCI .00 FaulkenbenyM 8499 1498i0.00 0.00New Base US2 N Spo Gas HP Reinforce(Ksiser. 3237 Prop 000 0 .000.0000 . 0°°• FaUIICS flb5fl)' M84 9 • • • ..I96 032.00 0.00New Base 10 2O10 Gas Grants Pass 8-In HP Reinforce 3240 Proect .. .0F0 ite..99 .0 1993528.00 2010. 20 Gas Oakland Bridge Bore & Relocation, : 3257 F.. uikenb.rryM 180..Base : .j0q0 ..........2010 Gas Davis Creek Relocation, Roseburg 3258 OR ...0 , .99''i!Y ................ 1?4°°. 1.00 2010: .!...............................................9.i..........2010; Gas Reinforce, install pipe onBridge ........... 9L_..................-.,......2010: 2010 Gas Brown Bridge Relocation Roseburg 3261 ~OR _0 .......................Q!Y..8499........................ !Rebuild Winston Gate Station, 13?67 RoseburgOR .0 9F.!uncenberryM 8499 ... ........ 00.900.......................9t!.1.ew.Bas. , : Reinforcement Appteway Bridge 3268 Crossing, LIbLK, WA .....!!k0 o°.9.Q9ew .......... Reinforcement North Clartcston HP . 0 3269 Main &Reg ..°°c M B499 . berry ..qO •00..OQ p.!:iew ........as ..o.. ':Reinforcement -tP Main Southeast 0 3270 Coeur d'Alene ID 0.00 Faulkenberry M8499 .....7. .00 o.00ewa se . 010 2010 Gas Rebuitd-Reg Station 3271#203Sctiweitzer.Sandpo .intiD 0.OojFaulkenbey M 8499 .1472..00. 0.00j.N5WBase _010...................... Reinforcement-15th to Hayden View, . 3281coA D.00FaLdke..! berry ! .PP!5 .................................0 3287 etocathn:NRossLn,MedfordOR .P FaulkenberryM ...9325.00.000!NewBase..............................................?q10. ......Gas !. Construct Corrector and Telemetry . 3288 jTestenth .... ..3.223 00 . O.00i New Bass 2010 ;2010.Gas L4000.Yd MinorBtanket . 0 0.00 Marlowe, ...165 i......4.00.L................00NeWBas.01 2010. Gas i4001 KF Minor Blanlcet 0.00MadoweA4165 63581.00 Q.00 New Base i . 2010: 2010Gas 4002 TComb Turbine Minor Blanket 0.00MarIowe, A 4165 86,961.00 0.OQtNew8sse 2010 201s 4003 TFERCHydrO atety Minor Blanket . .00.MafloweA4 A4165 0.00j New Base .19L........... . SpokaneRiverLicense 4004 !Implementation....................................... 0 9.c:prlowe..&41 ...........................P2L..................?9i'. ewBase . 2010 2010Gas L191 l(eftIeFauIsCapita.., .........................1Z).°.................0.00tNewBa5e 201W 2010: Gas A 4165 4103 iLongLakeCapitaiProjects 000 MartoweA4lBB 42718600 09NewBase 209 010 Gas 4104 Nine Mile capitalProjects 10000000 Marlowe A4165 385420600 Q00 New Base 2010 05 .:Martoyie..4165 .. ...-............_2010t ... 4106 PoatFalisCapital Projects .J..........................29IMflowe.................... . 4 ?9 .................................................................919 .......91 Gas 4108 iSystern Batte Replacement 000 Marlowe A 4165 68 17000 0.00 J New Base 2010 2010 Gas 4109 Upper Fats Capital Projects 000 Marlowe A4165 130 785 00 0New Base 2O1Q .2010 Gas 4113 Boulder Park Generating Station 0.00 Marlowe, A4165 709321.00....00lNew j, 2010 Generation 4114 CR2 Shared Capita 0.001 PYJ.L 9991Now Base 20101 ......2019jGeneration 4115 KFAshLafldtllt 0.00;Martowe,A4165 78418.00 O.00l New Base 20101 2010' Generation 000DLT4S6O Base 02b0Ge06 1jOnroe Street CPrOjCts - 0.ft Marlowe A 4165 1266140 0.00 New Base 20101 2010 Generation 4118 4NE Combustion Turbine Cplist Pro o.001 ,MadoweA4165 212,088 00 9eBaap 2010 1.4121çontp -,............ .0i.Marlowe,A415.j 192,850.001 O.00j New .Base 2o10j2010GeneraUon 4132 CS2 Capital liprovements 000 Dempsey T 4960 85500000 -4 OOjNew Base 910 .Noxon Rapids Unit Runner 4137 Upgrade 506 000 00 Marlowe A 4165 3 983 942 00 0 09jNew Base 2010 2010 Generation Noxon Rapids Unit 3 Runner 14138 Upgrade 510,000.001.Marlowe..4165 .....3!4?0i 0.00 New Base .2010 2010: Generation Noxon Rapids Unit 4 Runner . 4139 Upgrade 105000.00 Marlowe, 4165 .!144..0j ............................................................20i02Oi01Generation 4140 Nine Mite Redevelopment . 465.000.00. Marlowe, A416.: 4,567490.00 .9ew .ape j..................?91. 4143 CS2 LTSA Cash Accrual 000 Dempsey T 4960 2,637 892 00 0 001 New Base 2010" 29, Generation 4144 Wtnd Generation Projects 234 700 00 Marlowe A 4165 14596800 0 OOlNew Base 2010 20W Generatiom 5002 i Security Initiative 0.00VerrneersR8057 435,000.00 0.00 New Base 2010 2010' Generation 5005 jIechno!9Py Refresh Blanket 000 Corder J4445 50009090, 000j New Base 2010 2010. Generation 5008 Technology Expansion Blanket 0.00.Corderj 4445 1,100,000.00i 0.00 New Base 20101 20101 Generation 5007pduct Development ProLram 000 CorderJ 4445 1,000.001 .00z 0 OOjNew Base 2010 2010 Generation Nucleus Product Development 1: . 5008 Program 0.00CorderJ4445 540,000.001. 0.Ooi New Base 2010 20101.Generatiofl ........................ 5009 Web Product Dev&ppment Program 000 Corder J 4445 88999900 -q 00 New Base 2010L 2010 Generation 5010 Enterprise Business Continuity 000 Corder J 4445 15000000 0.00 New Base 2010 2010 Generation 5011 Enterprise .aa Architecture .0.00. Corder .J 44.45 200.000.00 201 Base ...0 2010 Generation Staff_PR_047-Attachment B.xlsx 2010 Page 12 of 18 VorkPlace Product Development .5012 Program L Corder J 4445 . . 3,000OO: 0.00;jtew Base j . ?9tQ. :5013 AT for Facilities Project 0.00 1Corder J 4445 370,000.00i O.00 O.W New Base 2010 2010 Generation 5106 Next Generation Radio System 0.00: Corder J 4445 4 771 000 00 0.00 NewBase O1O 2010 Generation 51 1 1 TethnoIogy Prjects Minor Blanket 0 00 Corder J 4445 700 000 00 0 00 New Base 2010 20J0 Generation 5116LMSforFieldOffioes 0.00:CorderJ4445 iOO,000OO: O.00NewBase : 2010 2010. Generation 5117 MobileDispatct12 O.00CorderJ4445 1,000,000.00 O.00 'New Base 2010 GRC Software (Governance, Risk & 5120 'Compliance) 0.00CorderJ4445 100 ,OOO.00 0.00'NewBase 1O. 2010:Generation 5121 Microwave with Fiber ,Replacement 0.00: Corde 4445 O.W New Bass 2010. 2010. Generation 5123 Electronic Records Management 0.00 Corder 4445 1 5125 Oracle Database Upgrade to hg 0.0 *0 Corderj 4445 20000000 0 O0New Base . 2010 2010 Other 2010 iS/IT 5128 WorkPlace Reptatformin.................................................. oo.. 300............ ppNewBase - ....................... 9.1.P.L............. 5127 :DIMP Infrastructure 0.00.CorderJ 4445 300,000.00. 0.00New Base . 201O 201018/IT 5128 IFRS Compliance . 000 Corder J 45 q ;09. New Base 2010; IS/IT AFM.net Upgrade ........................... see ............. ,PCB Identification .Evans,H 4993 J9c.L. se 20102 20TOAS/7 6001 Hydro Generation Minor Blanket . 6i00 tClarkForlcLicense/Comphance 0.00 Howard 82941 99 . frOOEvansM 4993 .400,04900.000 201015/IT 99 IS/IT Clark Fork Implement PME .................. .001 O.00 New Base . 201O20101SRT Spokane River Implementation L6i9LkPhL. 991±993.................. J......999L.... 0.99N!!se........,. ........ ........................... O.00lFiaherA ....... Z199i............... .9l!!P ......... ................... 0.00TNewBa5e 2010 2010i 2010 iS/IT .7001 Siructures&lmprov I 0.00NelsonS4788 4,150988.001 i700jOfflceFumfture 0.00.NetsonS .4766 ..250 oo.00.... o4New Base .. 2oi0 20i0. IS/IT 7005 Stores Equip ..... 9P9. I?10 ... ................00.9Q9P91................... se . 19.194........ -. .. .... :7006 ios Lab & Shop.T9l cl4pn!enI............................................. 9:9 rgK4210 .1,700,000........................................................ 2010. .. 2010 IS/IT 7101 9.!nS.4.768 8M94..... .................... !!.Pe ................................................ 20 2010 IS/IT WSOOT Highway Franchise 7108 Consolidation 000 Deubel 04338 1. 1 500 000 00 4.001 New Base 2010 . 2010 IS/IT Spok Central Oper Fac N Crescent 7109 Realig,nment . ....Nels9S4768 t............?l9..°°....................... 2.0.9tI!w.ease . 299.1?........... 019)S/IT Union Pacific RR Permits to 7112 Conversion 4'Easements 99P.99 c!c91?9.t .1 11?19J.......... 9.19J IS/IT - 7113 Colville Service Center . . ............... 0,00l Nelson S4768 4,001,138.001 0.00 New Base 2010. 20103S/IT 7200 Appren Craft Train .. .00JStevensM8978 p09jNew .Base . . 2Oi099J F€€204. IS/IT iL. Prairie .............................................. o01Donle 4703 0Newe -. ISIIT .... 809t Offset To Budget ...... SIns .1 199999L_ ?9.19L.11?!Q IS/IT Staff-PR-047-Attachment B.afsx 2010 Page 13 of 18 • Noñi:áI:Budget 7,198,593 2530 Smart Grid 10,434,352 2529 Smart Circuit 750,000 3291 Smart Grid 698,373 7205 Smart Grid 249O77957 1000ElectricRevenue8Tanket O.00Thorson,N4776 13,162,DO1.00 -8OONewBase 2011 2011Growth 1001 Gas Revenue Blanket 0 00 Thorson N 4776 12 053 001 OQ 3 00 New Base 201 1 2011 Growth 1002 Ele ccHi Mete rs Minor Blanket 0 00 Paulson G 4976 675 000 00 0 O&NeW Base 201 1 201 1 Growth 1003 Distribution Line Transformers 0 00 NttteberK421O 91600,000.001 0 OONew Base 2011 . 2011 Growth 1004 StreetLtMinorBtanket 000 Thorson N4776 I 000001 00 1.00, New Base 2011 2011 Growth 9°°.I!°°. 5OOOO1. Go 5.00 New Base . O.OótNew Base 2011: 2011GrOWttt tO6 PowerXfmr-Dlstribution O.00Magruder, M 4187 75O.00O.00. 2011 201 1 TranalDist NetwortsTransformers' &Network 1009 Protectors 0.00JamesD4185 . 800,000.00 I O.00JNewBase 2011 2011 Growth 1050 tGas Meters Minor Blanket 0.00. Morehouse, J2760 1 525OOO.00. 00 New Base 2011 2011 Growth 1051sRegulators Minor Blanket 0.00 Morehouse J2760 160 00000 0 OOtNew Base 201 1 201 LGrOWth Industrial Gas Customer Minor 1052 i Blanket 0.00.Morehouse,J2760 . 30,OOO.00 New 033U 20111 2011Growth 1053GasERTMstor Blanket 0 00 Morehouse J 2760 500 00000 OOONew Base 2011 2011 Growth ?L !Power °".................... p,99OO.Ma9rUdfrM4187 ....25O,OOO.00. 0 DO' New Base . .. 0111 . ...... 2Oi1: Trans/Gist 2001 PowerCircuitBreaker OOOMaruder M4187 160000000 OóNewBase 2011 2011 Trans/GIst 2051 Transmission Minor Blanket 0 00 Thorson N 4776 1 000 001 00 1 OONew Base 2011 2011 Trans/Dist 2054 Etectnc Underground Replacement 0 00 Luders P 4134 3 500 000 00 -6.00 New Base 201 1 91 1 Trans/Gist 2055 ElecUic Distribution Minor Blanket 0 00 Thorson N 4776 8 000 001 00 -6.00 New Base € 2011 . 201 1 Trans/Gist 2056 Distribution Line Relocations 0.00. Thorson, N 4776 1,7DO,000.00 3.00New Base 2011 201 1 Trans/Gist 2057 Transmlsston Minor Rebuild 0 00 Sweigart K 4417 900000 00 0 OONew Base 201 1 201 1 Trans/Gist Spokane Electric Network lncr 2058 Capacity _ : QooDe.belD4338 . ,830001.9o! O.00 New Base . . _.?911 ........... ?.1JTrans/Dist 2059 Failed Electric Plant-Storm O.O0Thorson N 4776 2.001),DO1.00 3.O9New Base 2011. 2011 Trans/Gist o6c Mgmt ... DO:LUderSP !.1M............................... 968OO. Base . ott ?9!11T55t 2072 Replace High Resistance Conductor 0.00': Deubel G 4338 2,491,21 0 ooj.ew B a a .. 2011 201 1 Trans/Gist 2204 System Wood Substation 85OOOQOOMjruder M4187 765 199 00 000JNow se 201 1 2011 Trans/Gist Cotstrip Transmission Capital : i4Aditons . _ OOIJohn S onFx8768 .533 O.ODINew Base ......... ?91 2O11 Trans/Gist System - Replace High Voltage fl15OCBs Q!!!7 ........ .. . 2OWTrans/Dist jk-CDAll5kV Line Relay 22117 U rades --... .0 or .199PP9L...... ...... 9P NewBase . 2011; _._ 2011: Trans/Dist 2225 FeederVARlmprov 0 00 Deubet 0 4338 250 000 00 4.O0 New Base 2011 201 Trans/Dtst 2237 z Metro-Post St Reconduotor Phase 1 0 00 James 0 4185 : 300 000 00 :ii: O.00 New Base 201 1 aii: 201 1 Trans/Gist Trans/Gist flstemRep tlas ...0.00New Base . _19.!14....... 9flJTrans/GiSt 2260 jystem Upgrade Surge Protection 000 Magruder M41 5pO90 0 00Ne Bye 11 2011 2q1! Trans/Gist 1 Trans/Gist 000 Magruder M4187 2274 NE Moscow Substation Property 18500000 0004ew Baae ?O1 2275 RoclFence Restore 1Sysiem 000 Magruder M 4187 5000000 0 OOji4eW Base 2011 2011 Trans/Gist 2277 SCAGAtJpgrade 000 Johnson F x8788 39999900 lO9New Base 2011 2011 Trans/Gist 2278 System Replace Obsolete Reciosers 000 Magruder M4187 261 69700 000 New Base 2011 2011 Trans/Gist System Replace Obsolete Circuit 2280 Switchers 0.00.Magruder.M 4187 150,000.00 . 0.9Q!New Base . 2011: ..jl,Trans/Glst 2283 Millwood Sub Rebuild 0:0 Magruder M 4187 2 000 001 00 0 00, NewBase 2011 2011 Trans/Gist 2293 SCADA Install/Replace 0 00 Magruder M4187 j 225,001 00 000 New Base 201 1, 911 Trans/Gist 2294 System Battenes 000 Magruder M 4187 200 001 00 O.GDz New Base 201 1 2011 Trans/Gist 2298 NE Sub-Increase Capacity Settlements 2301 Tnbat Permits and 000 Deubel 04338 000 Ma gruder M 4187 600 001 00 60000000 00 0 New Base -4 00w Base 2011 2011 2011 Trans/Gist 2011 Trans/Gist 2306pplewaySub Rebudd 210000000 Magruder M4187 123000000 000NewBsse 2011 2011'Trans/Gist 2310 West PlainsTransmission Reinfor 000 Sweigart K 4417 * 2300 000 00 000jNew Base 2011 2011 Trans/Gist Ninth & Central Sub - Increase 2341 Cpacity&Rebuild .. 0.00Magder,M4187 ...99,998.00 ..99e .. 9!1 2OijJTrans/Gist 236prit115sub-lncrxfmrCapacrly . 91!............ ?911:T 158t Otis Orchards 115-Replace PCBs & 4— ODO 001 flnrt New Base 2011 2011Trans/Gist 2390 Relays ... System - Install/Replace Borderline . 25,000 .00 0.00J New Base ..20.1 1239.7 Metering . ,. ...................1167 ......................... Sys-Dist Rehabibly Improve Worst 2414 Fdrs . 0.00JsmnesD 2,750,007.00. 00New .... 2011 ; System Transmission:Rebuild 2423 Condition 0.00James 04185 1,250,000.00 Q.Q&New Base 2011 System High Voltage Fuse 2425 Upgrades 000 Magruder M4187 15000000 000 New Bas e 2011 Greeneciesll5-l3kV Sub -New 2443 Construct 0.00James04185 135,002.00 0.00NewBase 2011 2446 Irvin Sub New Construction 2500000 Magruder M 4187 420 000 00 000 New Bese 2011 System Replace Substation Air 2449 Switches 000 Magruder M4187 10000100 000NewBase 2011 Beacon F&C 115 Relocate at 2473 Whilworth 32500000 Sweigart K4417 73500000 000NewBase 2011 System-Replace/Install Capacitor . 0M9demM4Th7 0JheWB5 429iL Mosc kVow 230 Sub-Rebuild 230 kV Trans/Gist Trans/Gist Trans/Gist Trans/Gist Staff_PR_047-Attachment B.xlsx 2011 Page 14 of 18 System-Replace/Upgrade Voltage : 43Regulators 000 der, M 4187 • 2OO,OOO.00 O.00New Base .? ............2011 Trans/Dist 502 N Moscow Increase Capacity 0 00,M agruder M 4187 530 000 00 0 00 New Base 201 1 201 I Trans/Dist ?514 Distribution - Spokane North & West O.00:James D4185 2,O75OO6.DO 0.00jNew Base 2011 2011 Trans/Dist 2011 : 2011 : TranslDist .1pt!?!!9!1.... East & orth 99PnPL...................L........:........I e ... ............ '516 9istnbution Pullman & Lewis Clark 0.00 James D 4185 350 000 00 0.00 New Base 2011 2011 Trans/Dist ?517 EFMj2?Pvw_ 24lFeederlie ga ft 1<17 9P°....................... j'..............i1 .Trans/Dist ?529 Spokane SmartCiruit 2.269, 83.00 , Josh X2492 10,434,352.001 O.O&New Base 2011 2011 Trans/Dist mart Grid SGDP-Pullman S . . . . ?530 DemonstratlonProject 120 000 00 Johnson D x2807 7,198,593.00 0.001New Base 2011 2011 Trans/Dust 31 Westsid e 23OkVSubstation-Rebuild COoMagrud e M 418 24,999.00 O.00iNewBase................................2O11 ...!1JT 55t 25.a!Nxon23okV Substation -Rebuild 0.00.Magruder, M 4187 0.00 New Bas e .2011 2011:Tranist a53 PuflrnanSubstson- Rebuild ....a .o.00..MaruderM411 .1519999 00 ..OO New Base .20.1 .2011:Trans/Dist 2535 PCB Related Distribution Rebuilds o.00cumrnfls, H4430 2,500,000.00 4.00NewBaSe 2011 .2011 Trans/Dist Bronx-Cabinet 115kV . 2536 .Rebuild/Recoruduotor O.00.Sweigart. K4417 ..50,000.OD..00NewBase 2011 2011 Trans/Dist I-tstwai - North Lewiston 230kV Re- : 2537 Insulate O.00.S!eigrt,K4417 Base 2011 2011 Trans/Dist 3000 Gas Reinforce-Minor Blanket ...00:iautkenberiy M 8499 .470,000.00.4OONew Base 2011,2O11Gas 3001Repiace . G System ..O.00FaullcenberryM 8499 1052,002.00 O.00Nse ..20.!1 . Gas 3002 Regulator Reliable Blanket 0 00 Faulkenberly M 8499 500 001 00 -5.00,tNew Base 2011 2011 Gas 3003 Gas Replace-$t&Hwy 0 00 Faulkenberry M 8499 1,&50,001.001 -4 00 New Base 2011 01 Gas 3004 Cathodic Protection MinorBianket 0.0W Faulkenberiy M84 -2.W New Base O1 2011 G5 Gas Distribution Non-Revenue 3005 'Blanket 0.00:FaUIkeflb&17 ..8499 j . 6.001!!IBase ....... ?-9 ..........2Oi1 Gas OO6j9!!rilt PeRescement anket O99fauucenberuM 8499 440000 OO_ OOOjeW Base 2O1 201t Gas .--.. OOFauUranbeM 8499 36O,O000...00INewBase................ 2011: 201 Gas 3 9osu!?Lnf!7°9P °° 000JNeW Base 2011 2011 Gas cL!p Relocaon, ..............__.iit._ .... .,.;- ........?9 2011 .Gas Oakland Bridge Bore & ti . 3257 LOakland oR...............................................................0.. Faulkenberry M 8499 185001001 -3.013 Base 2011 2011 Gas New Reinforcement Appleway Bridge 3268CrossingLibLk, WA .0.0 0 Faulkenbe rryMB4!9 .125,000.90.9j!lew..se .20...2011 Gas Reinforcement North Clarkston HP . 11 : . 3269 Main&Reg 0.00FaulkenberryM8499 2 .200000.00 O.00NwBa5e ..2011,01LGas IMP Pipe Replace, 2012 : I 3277 Commitment, Medford OR .O.00Fautkenbe riM8499 ...000.004.00 .O.00 New Base 2011,2JGas Install Gas AMI for Pullman Smart I 3291 Grid 759.000.0 D.00INew.Base ..011..............2011 Gas Replace - Moscow/Bovill HP, (Deary, . . 3295 Helmer, Troy 0O0:FaUlk8flDefl .M8499 .850,00.00 ...............................11 .Oil Gas 0 409 Hydro MinorBlsnket 9.00,Marlowe.A4165 479,486.00i ...I New .ease ..011, 2oi1:Generation 4001 K F Minor Blanket 0 00 Marlowe A 4165 76.0122.00 :0 00 New Base 2011 .2011 ' Generation 4002 "Comb Turbine Minor Blanket 0.00 MarlOwe,A4185 106,321.00 0.00NewB6se 2011 2011 Generation 4003FERCHydr0 Safety Minor Blanket 1 . .00:Maowe.A4165 .287208.00:0.00ewBase .2011 2011 Generation 4100 CabinetGore Capital Protects 00000 Marlowe A4165 1 260955 00 0 00NeW Base 2011 2011 Generation 4101jKettle Falls Project..635.000.00: Marlowe, A4l65 1,252,621.00 1 Lake Capital ............... .........1000.O0Maulowe,A 416 5 1899200.00jNeWBa5._............ 1JG .... eneration 03 Long .PQ9J9!--.............. t1 Q1...............°P°.N ewBase .2011.2011 Generation 201 1 2011 eneration 4108 jPost Falls Capital Protects 178 000 00 Marlowe A 4165 1061 64900 000 New Base , G 4108 System BatteRepjaceinent 00MarIowe,A4165 279604.00 aOoi New .Base .2011 2011. Generation 4113 IBoulder Park Generating Station 55,000.00. Marlowe.A 4165 ..16,73 0. 00.99,jNew Base 2011i2011 i Generation 4114CS2 Shared Capital ...00:DempseyT 4960 2 20111500.00 0.00 New Base Generation 4115 TKF Ash Landfill 2011 79,65000 099,,ew Base . 2Q11 2oiiGeneration 2011 2011 Generation 4121 !Control Network 0.00Msitowe,A4165 208,390.00.0.00] New Base 2011 2011Generation 4132 CS2Ca,pitallmprovernents 000 Dempser T4960 1 63000000, 000 NewBase 2çj_ 2 Generation Noxon Rapids Unit 2 Runner S 4137 Upgrs..1., oariowe.A4165 .4087 51 1 .0 .0Q 68...201...201iGeneration Noxon Rapids Unit Runner 1139 jUpgrade .182000000 M 4165 3,850.623-0W 0.0W New .!..................................................2011.........2011 Generation 4140 Nine Mile Redevelopment 233000000 Marlowe A 4165 1226862900 0 OO4New Base 2011 2011 Generation 4143 CS2 LTSA Cash Accrual 0 Dempsey! T 4960 263404600 000 New Base 2011 2011 Generation 00 5002 Security Initiative OQQ•vra 08057 ...74,000.00...00lNew Base ....................2011 Other 5605 Tethnolo Refresh Blanket ' 0.00,Corder .... 850000 .4cjN!6 Base .?°11L 2011S/IT .5006 TeChnology Expansion Blanket . 0.00 Corder J 444 1,180,000.00....4New Base .2011, 2011; S/lT 5007 AFM Product Development Program 0.O0 Corder j 4445 640,000.00; .....ewBase .2011 ..011.15/IT Nucleus Product Development . 5008 jProgram 000 Corder J 4445 ,, 48000000 000 New Base 2011 2011 IS/IT 5009 Web Product Development Program 000 corder .1 4445 9600000Q 0 OOJNew Base 2011, 2011 IS/IT OiO'rEnteJpriso Business Continuity 0.OoCoriterJ 4445 .302,OQQX...00..... 2011 . ISAT 200000................000,New Base ,, ............................1 IS/IT :5011 ~Enterprise ate Architecture 0.00' Corder J 4445 WorkPlace Product Development . 00 Corder J4445 252,000.00; 0.001 New Base 201 1 1 5013 IT for Facilities Project I 0.00CorderJ4445 , 415,00000 O.001,ewBase 2011 201115/IT ................... .,,J,,................ 2011 IS/IT Business Application . "1' 5024 ,RefreshAJpgrade Prog,ram .0.00,j Corder J 4445 .........1188,000.00 New Base .2911.L..... 2011 ISAT 2011 i WIT 5106 I4extGeneration Radio System .. 0.00. 4445 .6,166.000.00.p New Base OIl L5111 ,TechnobgyProectsMinorBlanket ...00.Corder J4445 ........50000000 .O.00J New !.........................................................2011 :IS/1T 5119 ModucomReplacemerut(RTCCS) ; 0.00CorderJ4445 l,000,000.00i. 0.00NewBase 2011 2011IS/IT Staff_PR_047-Attachment B.xlsx 2011 Page 15 of 18 21 Microwave Replacement with Fiber 2,830,503.0M Corder J 4445 582 161 00 0.00 New Base 000 Corder t 100000000 000Ti,lewBase 2011 2011 2011 IS/1T 201 IS/IT 26 Wor1cPlaceRe platforming 27 GasCoriptanceAtCaIions 000 CorderJ4245 54400000 0.0&NewBase 2011 2011 IS/IT 29AFMnotUpgrade * 168364500 CorderJ4445 óô117ó 00NewBase 2011 2011 IS/IT . .................................................................... 2011 IS/IT Customer Information System (CIS) . ! P'L_ L ............................ 000 ?.1?U 2Q1:ISflT ... 00PCB Identification & Disposal 0 00 Evans N 4993 115000000 4 00 New Base 2011 201 Environ Affairs eneration Minor Blanket 01 Hydro -q-in- 000jloward B 2941 2500000 0 001NeBase Base 0 OOtNew 201 1,_ 2011: 2011 Environ Affairs 2011 EnvIron Affairs 00 Clark Fork License/Comphance 175000.00; Evans H 4993 20000000 0.00INewBase 2011: 2011EnviroflAffairs 01 Forest Srvc Rqmts 0.00:Evans, H 4993 100,000.00 Clark Fork Implement PME 03Agreement 4,660,000.00 Evans, 1-14993 5,826,000.00. 0.00New Base . 2011 . . 2011 Environ Affairs Spokane River Implementation 07 (PM&E) 1,475,000.00 Evans, H 4993 ......• .....o. 0.0195w Base .P1 ........... 2011 Environ Affairs 00 Transportation Equip 0.00 Fisher A 4590 1 9,468.000.00.. .00. Now Ls.e ... ..... ... ..................?°I1L........ 2011 Other 01 structures &lmprov 0.00Staton,R4131 1 2,500,000.00 4.00 New Base 0.OotNewBase : 2011 2011: 2011:Other 2011Other 03 OfficeFumiture 0.00 Staton, R 4131 354,000.00 .. O.00lNeWBa .e p1.1.! . 911j Other 05 Stores EQuip 06!Tools Lab &ShopE9uiprnerd 0.00 Nitteberg K 4210 .........................LN!I ................... 40000.00 4..9999.01................... ...... 0199iNew...ase i....................................... ....................... ° !Y!!L, . j .4241.000.001 ............. 00New Base ..O11 2011 Other , Dollar Road Land Purchase and 97.1 cftj~.R.,Fa _ns.9n . L.. . ................. 45000200. 000New fase ...ii . 201iOther WSDOT Highway Franchise 08 1 Consolidation 0.00i.DeubeID4338 350,000.00! -4.00 New 2011 2011 .Other 13otvffle Service Center 0 OOStatonR4l3l 1 200000000 4999700 O0 New Base 0 i5öi'iew Base 2011 2011 2011 Other 2011 .Other 'rAppren 00 Craft Train 01 Prairie Storage 1tackson 000 Stevens M 8978 0.00.Pop!ey 47p .580,666.00! 1.001New ... .... . ... 20.... Oii;Other 05 1art Grid Workforce Training 0.00Quincy Diane 802... oo.................... . O.00!New Base ...........c.1L.. 2011 . 2011 Other 2011 Other 101 Offset To Budget . ... 522,564.00 0B8s ....................................................... Staff_PR_047-Attachment B.xlsx 2011 Page 16 of 18 249974330 Noimal Budget 3,286,570 2530 Smart Grid 2,474,832 2529 Smart Circuit 800,000 7205 Smart Circuit :1000 Electric Revenue Blanket . 0.00 Thorson, N 4776 9,397366.00 12.00 New Base . 2U12 1001Gw Revenue Blanket 0.00 Thorson, N 4776 12,863,814.00 -2.00 New Base 2012 2012 Growth 1002 Electric Meters Minor Blanket 0.00 Paulson, G 4976 0.00 New Base 2012 2012 Growth 1003, Line Transformers , 0.00 . Nitteberg K4210 19,619,440.00 . 0-00 !,New Base 20121 20 ..GrOwth .1004 Street Lt Minor Blanket 0.00;Thorson, N 4776 899999.00 r5:c New B ase . 2012 2012 Growth . 1005 Area Light Minor Blanket Power Xfmr-Distribution 0.00: Thorson, N 4776 O0O Magruder, M4i8 !... 529,999.00 735,000.00, L004 0 0 New Base N ew Base 2012 2Oi2 2012 Growth 2O12Trans/Dist ,1006, lo09jNetworkTransfOrrners & Ne twork ... ..iarnes .D s ..........83 oo... -2.00...ewB.Se .. 012 . 12.GmIh !1050[GasMetersMinor Blanket 009Fberry!! 0.00Faulkenberry M 8499 . 1,826,903.001 39O New Base I'J ........ 2012 1 Growth lOSljGas Regulators Minor Bet _ j102 00 200 New Base _ _ 2QQ Growth 1O53 !Gas ERTMrnorBlanket 000 FautkenbenyM8499 50081200 Q0 New Base _ 2012' 012 Growth 2000 Power Xfmr Transmission 0 00 Magruder M 4187 600 000 00 0.00 New Base 2012 201.2 Trans/Dist 2001 Power Circuit Breaker 0 00 Magruder M 4187 1,200,000.00': 0 OOj New Base 2012 2012 Trans/Dist !Electric Transmission Plant Storm 0.00. Thorson N4776 1,100,038.00! 2.001 New Base 2012 2012 Trans/Dist .2054;Electric Underground Replacemen 0.O0lLuders,P 4134 1,792,000 .00 .... 0New ..ase .. 12: 2012 2Trans/Dist :Electric Distribution Minor Blanket .2055 0.00:ThorSOn, N 4776 0.00T horson, N 4776 8,300,00O.00 11.00 New Base 2012 Trans/Dist .2056 'Distribution Line Relocations . 1,899,999.00 -5.00 New Base . . 20i2 20;Tranlst 2057 Transmission Minor Rebuild 0.00 ;Sweigart, K 4417 .1,000,000.00 0.00New Base .... . 12 2012 •TranslDist 20585k Electric Network lncr Cap 0.00. D 4185 ...6 •0P : 00.New Base . 20.2 .. 2012 Trans/Dist :2059 Failed Electric Dist Plant-Storm . 0.00 Thorson, N4776 2,200,003.00. 3.00 New Base ..210112 ; 2012 Trans/Gist 2050 Wood Pole Mgmt 0.00 Luders, P 4134 9,485,693.00 : 7.0 New Base . 2012 2012Trans/Dist 2061 WSDOT Franchise ReuirenientsC 000 Feist R4567 500000 00 400New Base 2012 2012 Trafls/Dtst 2204 System Wood Substation Rebuilds 0 00MagruderM7 449 99600 0 00 New Base 2012 2912 Trans/GIst ;Z2l5jSystem - Replace High Voltage OC 0.00 Magrude...M 4187 .310,000.00 0.00 N ewBase ... 12 2012 Trans/Gist 2217 Spokane-CDA 115 kV Line Relay U 100,000.00 Magruder, M 4187 1,000,000.00 0.00New Base 2012 2012.Trans/Dist 2237JMetro FDRUpçade 000 arnesD4185 502,146.001 0.00 Ne Be _ _ 2012. 201 Trans/Gist 2252Systern pace/installRalays 000Maruder M 4187 204 99 9 00 J 2Qç999 0.00 New Base _ _ 2 2012 Trans/Gist 2254 System 115kV Air Switch Upgrade 0 00 Sweigart K 4417 0.00 New Base 20 12 2012 Trans/Gist 226OISystem Upgrade Surge Protectsor, 0.00 Magruder M 4187 40,000.00 ; 0.00 INew Base pjws 2012 P 2012 Trans/Gist 9Trans/Dist 227 Moscow Substation Property 0gd&M4187 L20000°° . 2012201.Trans/Gist 2275 System- Rock/Fence Restore 0.00 !Magruder, M4187 .. 00,000.00 500,000.001 0.00New Base 2012 .. 012 Trans/Gist 2278 system-Replace Obsolete Recloser 0,00. Magruder, M4187 0.Oj Base . 2280 System Replace Obsolete Circuit 000 Magruder M -4,18.7 15000000 0.00 Base 2012 2012 Trans/Gist 2283 Millwood Sub Rebuild 50 000 00 Magruder M 4187 2205001 00 .......... 009 New Base - 2039Trans/Gist .2293SCADA Install/Replace 0.00 Magruder, M : ise ..................... 2012.2012Trans/DiSt 2294 System Batteries 000 Magruder M 4187 15000000 000 New Base 2012 2012 Trans/Gist 2301 Tribal Permits and Settlements 000 Patton Ten 4663 32500000 -4 00frdew Base 2012 2012 Trans/Gist 2336SysternRce Dist PowenXfmr' 000j Magruder, M4187 250 00000 000 New Base 2012 ' 2012 Trans/Gist Trans/Dist 2342 Pine Creek 230 Sub Rebuild Dist/R1 175 00000 Magruder M4187 500 00000 0 00w Base 2397 System Install/Replace Borderline 0 00 Magruder M 4187 ,, 10000000 0 ONBase 2012 2012 Trans/Gist .2414 Sys-Gist Reliability-Improve Worst 0.00 James G 4185 1,499,841.001 0.00JNew Base 2012 2012 Trans/Gist 2423ystem Transmission Rebuild Cone 000 James 04185 2499 999 00 0 OOtNew Base 2012 ' Trans/Gist 2425j,SystemHjgh Voltae Fuse U,pgra 000 Magruder M4187 15000000 0.00 INew Base 2012 2012 Trans/Gist 2443 Greenacres 115-13kV Sub - New C 0.00James G 4185 ...............oo 0.00jNew Base . 2012 . 2012:Trans/Gist 24464 Irvin Sub New Construction 000 Magruder M 4187 265000100 0.00 New Base 2012 2012 Trans/Gist 2449 stem Rejace Substation PjrS.1 2479,,SystemEffiaenyder Rebudd 099g3iderM4187 000 James D4185 15000000 737069000 OO9j lew Base -2.00ew Base 20 Trans/Gist ,9aTrans/Gist 24B1 System Replace/Install Capacitor E 5000000 Magruder M 4187 150000000 0.00 lNew Base 2012 2012 Trans/Gist 2484 Moscow 230 kV Sub Rebuild 230 k 2 30000000 Magruder M 4187 2,901,532.00 0 00 New Base ...L 20124 12012j 2012 Trans/Gist Trans/Gist 0.09jM,en.M 4187 2492 ystemnstaHAutotransformerDi ~ji!~e7l.lpgrade Volta ..0.00Magrur,M 4187 200,000.001 0.00, New Base J 2012 2012Trans/Gist 2514 [Distribution -Spokane North & W 0.00James D4185 1,909,797.001 0.00fNew Base . 2012 ........... 2012 Trans/Gist 2515 Distribution - CdA East & North 0.O0iJames D 4185 854,907.00 0.00 New Base 2012 2012 Trans/Gist 2516 Distribution - Pullman & Lewis Clat :2522 & Stewart Dx 10th 0.00 James G 4185 649,932.00 1 990.00. 0.00 New Base o.00jNew Base . 2012 oi 2012 Trans/Gist 2,Trans/Dist 0.00,James 04185 , 2529 o Smart Circuit 429630500 Gituciano Josh x2492 247483200 0.00 . New Base 2012 2012 Trans/Gist 25301SGGPPullman Smart Grid DemonS 1,715,000.00 Johnson,GX2BO7 3,286,570.001 0.00lNew Base ...012j .Ol21TransiDist 2532 Noxon 230 kV Substation -Rebuilc 0.OoiMagruder, M 418 1 150,000.00 0.00 New Base . 2012 2012Trans/Dist 23jPullan Substation - Rebuild 50,000.00 M88.8" .................... 499,989.001 0.00l New ..Base .. 2012 .. 012 Trans/Gist 2535 PCB Related Gistribution Rebuilds 000 Rosentrater H 4430 291240100 1 OOlNew Base 2012 2012 Trans/Gist 2545 Thornton 230 kV Switching Statior. 1,100,000.00 Magruder, M 4187 3,250,001.00 0.001 New Base 2012 2012 Trans/Gist 2546 Blue Creek 115 kV Rebuild 5,000.00! Magruder M 4187 1,900,000.00 000 New Base 1 001 New Base 2012 2012. 2012 Trans/Gist 2012Trans/Gtst 2547 4Lucky Friday 115 kV Rebuild 5 000 00 Magruder M 4187 1 996550 00 2549 Moscow City to North Lewiston 11 0.00 Sweigart, K 4417 2,500,001.00. 0.00, New Base 2012 2012 Trans/Gist 2550 Burke-Thompson A&B 115kV Tran 0.00 Sweigart, K 4417 2,500,001.00 . 0.00New Base .1 2012.1 2012jTrans/lDist 2552O.pportunity 115 kVSwltchng Sta 0.00 1 MagruderM 4187 1,050,000.00 . 0.OpjNew Base ,,9,L21Trans/Gist 2553 Noxon Hot Springs #2 230kv Rent 0 00 Sweigart K 4417 500 000 00 00 New Base - ,3012 2012 Trans/Gist 2554 Feeder Automation Upgrades 0 00 DiLuciano Josh X2492 1 500 98600 0.00] New Base 2012 2012 Trans/Gist '3000; Gas Reinforce-Minor Blanket 0.00lFaulkenberryM8499 799,99900 . .0Base ..012.. 2jGas Staff-PR-047-Attachment B.xlsx 2012 Page 17 of 18 3001 Replace Deteriorating Gas System. 0.00 Faull'enberry M 8499 800 001 00 9.00 New Base 3002 Regulator Reliable - Blanket 0.00. Faulkenberry M 8499 399,999.00 3.00 New Base 3003-Gas Replace-St&Hwy 0.00. Faulkenberry M 8499 2,199,999.00 -5.00 New Base 3004 Cathodic Protection-Minor Blanket 0.00. Faulkenberry M 8499 4. .i 3.00 i New Base 3005 Gas Distribution Non-Revenue Slat 0.00EaulkenberryM 8499 1 3,822,99900. 6.00tNew Base 3O06 Overbuilt Pine Renlacemant Blank 0.00 Faulkenberrv M 8499 499,999.00 -5.00 i New Base Base 2012: 2012 2012. 2012 2012 2012 iGOS 2012; 2012G8s 2012 2012::Gas : 2012 2012Gae 3117 Gas Telemetry 0.00Faulkenberry M8499 e.........70,800 .00.O.UU -2O122O12Gas 3203East Medford Reinforcement 0.001 Faulkenberry M 8499550,056.00 0.00 New Base 2012 2012 Gas ...........I..............M..9 1 2,500,000.00 0.00LNewBase 2012: 2012. Gas 3297 Hwy 95 Relocation and Replaceme. .......................... O.OoiFaulkenberry .84991,250,O92.00 0.00New .ase ..2012 2312 Gas 3298 Old Hwy 95 Relocation 0 00 Faulkenberry M 8499 3,001,008.00 0 00New Base 2012 2012 Gas 4108, System Battery Replacement 0.00 Marlowe, A 4165 159,255.00 0.00 1 New Base .2012 2012 Generation 4132 CS2 Capital Improvements 000 Dempsey T4960 3,300,045.004 0.00 New Base 012 2012,Generabon 4139 Noxon Rapids Unit 4 Runner Upgrt 5,601,000..00Marlowe, A4165 3,800,163.00 0.00:New Base 2012 2012, Generation 4140 Nine Mile Redevelopment 2,800,000.00 Marlowe, A 4165 . 2,837,906.00 0.00 New Base .....S 2012 .Generation 4143 C52 LISA Cash Accrual 1,288,000.00 Dempsey, T 4960 2,211,000.00 0.00New Base 2012 2012 Generation 4147 Base Hydro 0.00MarIowe, A 4165i 1,148,604.00: 0.00New Base 2012 2012 Generation 4148RegulatingHydro , .1 167,000.00.Marlowe, A 4165 2,532 ,774.00 .0.00 Mew Base ..2O12 2012 . Generation 4149 Base Load Thermal 460,000.00 Marlowe, A 4165 6,932,913.001 0.00 New Base 2012 2012 . Generation 4150Peaking Generation 0 00 Marlowe A 4165 499 096 00 0 00 New Base 2012 2012 Generation 4151 Kettle Falls Develo New River We 0.00. Marlowe, A 4165 1,498,883.00 0.00 New Base 2012 2012 Generation 0.00MS11OW.e,A4165 2,000,020w 0.00 New B ate 2012..2012 IGeneration 4152 Little F;Ils Poerhouse Redevelop! 4153 Post Falls Intake Gate Replacemen 0.00 Marlowe, A4165 2,199,795.00 1 0.00 New Base 2012 2012 Generation 4154Rathdrum CT Upgrade Unit 1 to M 0.00Marlowe, A 4165 917,106.001 0.00 New Base 1 2012. 2012 Generation 4158 Purchase D10TQCaterpiIlarTract 0.00 Marlowe, A 4155 1,214,602.00.0003NewBase i 20124 2012 Generation 5002SecurttyInlatne _ 000VermeersR8057 50000009 0.00 New Base 3 20Other 50lnformation Technology Refresh P - 0.00CorderJ 4445 9,973,758.00 . 05 6.00 New Base .....2912.; - 2012.lS/lT 5006 Information Technology Expansior, 0.00 Corder J 4445 6,862,700.00 1 0.00 New Base ...12 ..2012.IS/IT 5010 EnterpriseBusinessContinuity 000 Corder J4445 48200100 000, New Base 2012 i 2012 i IS/IT 5013 IT for Facilities Projects ....................OojCorder J 4445 .430,000.00.0.00jNewBase . IS/IT -5106 -Next Generation Radio System 14,000,000.00 Corder J 4445 - 4,262,004.00 - 0.001 New Bas e 2012 2012lS/IT .5111Technology Projects Minor Blankei 0.00: Corder J444S 500,000.00! 0.00 New Base - 2012 - 2012:ISIIT 5119ModucornReplacernent(RTCCS} 1,000,000.00 Corderi 4445 1,389,454.00 0.00 New Base .201212012 iS/IT 5121Microwave Replacement with Fibe 0.00..0 rder J 4445 120000000 0.0W New Base 2012 2012 IS/IT 5127 Gas Compliance Applications - 0.00' Corder J 4445 1,300,000.00 0.00 New Base - 2012; 2012 IS/IT 5138 i Customer Information System (CIS 2,800,000.00 Corder i 4445 16,785,684.00 - 0.00 New Base ...........IS/IT 5142gVoltage Protection Upgrade 1 0.00.Corder J 4445 997,355.0011 0O1New Base 2012 2012 IS/IT 6000 PCB Identification & Disposal 0.00 Evans H 4993 25000000 0 00 New Base 2012 2012 EnvIron Affairs 6001 1Hy1ro Generation Minor Blanket 0.00! Evans, H 4993 .35,000.00.0.00..ewBase .2012 - 2012 Environ Affairs i6100!Clark Fork License/Compliance 0.00;Evans, H 4993 .100,000.00. 990 New Base .2012 20121 Environ Affairs 6101 Forest Srvc Rqmts 0.00!. Evans, H 4993 - 100,000.00! 0.00 New Base 2012 2012 !. Environ Affairs '6103 !Clark Fork Implement PME Agreed, 7 093 33792 Evans H 4993 5628502 00 000 New Base , 2012 2012 Environ Affairs 6107 Spokane River Implementation (Pt' 1,945,966.00 1 Evans H 4993 3 370 50000 000 New Base 20121 20121 Environ Affairs 7000 Transportation Equip 000 Thorson N 4776 7,673,7 15 00 1 00 New ease 2012 2012 Other 700l.j Structures &improv .0.00 Bowles, E 20 90°P99.°.t.............4ew Base 2012! 2012Other 7003 Office Furniture : 0.00. Bowles, E2210 . 520,000.00: 2.00 j.!4ew Base 2012: 2012Other 7005 Stores Equip : 0.00! Nitteberg K 4210 - 450,000.00 -- 0.0...New Base ......20...Other 7006; Tools Lab & Shop Equipment - 0.00!NittebergK4210 i 1,250,001.00: - 1.00 New Base -- : - 2012.201210ther 7Pk0Pr9du.i!iY Initiative .0.00 Stevens M 8978 1 195, Ba.Se - : ..02:i.........2012 Other :71911cOFJC)fliPr0.5t0t .0.00 Bowles, E 221014,300,001.00.......................00 New Base 212 2012 Other 7107 Dollar Road Land Purchase and Fer 000 Bowles E 2210 14 236 549 00 0.00 New Base 2012 2012 Other .7108WSDOT Highway Franchise Consol: 0.00 E Malisani 04063 250,000.00! .4.00INew..Base 2012 .2012 Other .7126 !Long term Ca Re-Structuring i 0.00BoWies,E 2210 i 4,300,005.00 0.00: New - - .20122012:Other 72004Appren Craft Traln .0.00!StevensM 8978 .59,99...00: - - 0.00New Base .:....20121 2012! Other 7201 Jackson Prairie Storage 0.00 McLelland Ian 4868 1 63000000 0 00 I New Base 2012 2012 Other 7205 iSmart Grid Workforce Training : 500,000.00. Quincy, Diane 8021 - 800,000.00! - 0.001New Base - - - 2012! - 2.9.12. Other 8001! Offset To Budget 0.00 Stevens M 8978 -1,553,263.00!0.00!New Base .2012! - - 2012.: Other Staff_PR_047-Attachment B.xIsx 2012 Page 18 of 18 Sum of Transaction Amt SUM Accounting Year' Er 2007 2008 2009 2010 2011 Grand Total 1000 18,692,198 16,378,733 13,067,810 10,189,893 9,540,249 67,868,884 1001 14,000,009 25,103,616 11,707,560 9,742,959 8,848,057 69,402,200 1002 1,438,698 513,588 377,331 512,904 702,506 3,545,027 1003 9,488,472 6,383,577 6,954,322 5,463,445 8,218,412 36,508,228 1004 1,056,437 1,371,404 1,019,885 887,984 853,138 5,188,848 1005 641,727 498,851 613,549 509,592 529,054 2,792,772 1006 209,207 2,612,407 2,986,483 2,050,544 1,667,468 9,526,109 1008 10,556 17,036 92,948 4,623 125,163 1009 181,874 787,664 957,917 1,927,455 1050 1,275,556 1,508,189 1,228,282 2,085,861 2,632,708 8,730,595 1051 476,064 468,626 127,149 117,376 245,755 1,434,969 1052 296,271 99,320 7,196 16,185 2,899 421,870 1053 1,162,115 470,702 350,377 686,634 403,020 3,072,848 2000 649,356 1,561,112 2,265 885,117 1,447,090 4,544,940 2001 1,205,431 369,799 1,187,158 354,786 1,092,692 4,209,866 2051 878,850 961,301 1,404,261 1,442,969 1,029,597 5,716,978 2054 3,031,836 3,296,006 3,686,950 4,092,425 3,886,472 17,993,688 2055 7,300,764 8,773,171 9,223,146 9,176,673 8,270,740 42,744,493 2056 1,380,208 1,911,482 2,128,095 1,558,580 2,060,539 9,038,905 2057 442,214 458,442 802,067 1,610,214 1,435,186 4,748,123 2058 1,480,973 1,483,739 2,185,207 1,974,558 1,762,651 8,887,127 2059 1,633,443 2,373,775 3,440,031 2,665,146 1,383,897 11,496,291 2060 1,968,437 4,750,573 7,494,569 7,507,144 9,118,377 30,839,099 2061 46,727 46,727 2070 (229,347) 93,122 59,161 (49,698) 168,940 42,177 2072 1,358,314 1,358,314 2100 (1,796) 141 958 (697) 2101 68,034 128,061 27,422 (17,032) 206,485 2102 63,393 2,505 65,897 2103 2,128,398 (58,623) 2,069,775 2104 2,613 10 2,623 2105 24,071,199 2,044,634 574,981 1,126 26,691,940 2106 416,884 14,131 0 431,015 2108 1,705,103 95,402 1,800,505 2112 16,755 1,717 (1,657) 16,815 2113 12,402 320,552 447,652 (28,120) 752,486 Avista Utilities Staff_PR_047-Attachrnerit C.xls Page 1 of 11 - Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 2201 (26,300) (26,300) 2204 147,839 58,714 1,526,666 458,097 731,942 2,923,259 2205 (19,666) (19,666) 2210 418 787 32,767 33,972 2211 108,829 26,066 134,895 2214 284,747 198,289 221,904 355,581 574,428 1,634,950 2215 217,912 254,019 496,406 322,977 34,255 1,325,568 2217 982,137 695,593 675,776 271,169 2,624,675 2223 69,274 46,157 45,598 161,030 2225 669 135 804 2237 60,173 584,509 644,682 2239 460,452 6,214 466,665 2251 25,819 (4,642) 21,177 2252 23,254 368,022 70,708 171,151 633,136 2253 12,931 63,806 384,077 87,178 76,847 624,840 2254 75,610 111,257 181,920 151,733 288,615 809,134 2256 66 66 2260 58,781 4,174 5,554 40,046 9,576 118,130 2263 241,178 166,956 408,133 2264 87,707 1,411,102 978,372 (2,357) (16,820) 2,458,004 2265 124,059 124,059 2267 (4,296) 0 (4,296) 2270 358,905 11,985 3,067 373,957 2271 177,356 6,855 184,211 2272 (105) (105) 2273 948,398 296,748 224,568 1,469,714 2275 2 28,310 10,777 62,690 238,556 340,335 2277 108,452 138,035 122,374 523,159 405,708 1,297,729 2278 245,400 287,107 118,392 379,192 925,792 1,955,883 2280 73,923 3 228,712 100,032 919 403,587 2283 76,265 76,265 2284 2,219,287 764,590 2,957 2,986,833 2285 (4,989) 1,887 (3,102) 2293 1,434 30,964 7,668 134,754 276,465 451,285 2294 116,733 234,721 210,457 262,574 45,808 870,294 2296 281,744 96,287 109,063 833,811 477,844 1,798,749 2299 207,885 113,930 321,815 2301 411,948 270,556 313,617 324,212 202,264 1,522,597 Avista Utilities Staff_PR_047-Attachment:C.xIS Page 2 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 2302 827 551,087 713,713 (23,656) 1,241,972 2303 72,866 7,141 (3,956) 76,052 2306 12,719 424,127 3,034,196 1,974,200 5,445,241 2307 2,609 423,727 2,522,036 1,577,607 558,395 5,084,373 2310 1,552,624 1,387,038 2,707 700,540 3,661,937 7,304,845 2313 33,373 998 34,371 2318 268Q5 657,893 2,092,904 2,523,645 90,013 5,391,259 2321 344 257,052 40,069 0 34,902 332,367 2322 774,525 680,002 1,454,527 2329 47,398 47,398 2331 17,380 5,800 7,953 393,450 4,973 429,556 2336 186,993 1,332,857 282,535 1,802,385 2337 27,211 436 27,647 2338 405 405 2339 (7,986) (7,986) 2342 19,659 300,717 (144,856) 16,577 192,097 2344 (21,833) (21,833) 2346 99,768 61,082 47,466 3,208 211,523 2351 2,079 77,505 79,584 2354 100,722 168 100,890 2355 42,371 42,371 2357 3,368 293,772 16,147 (32,875) 280,412 2358 34 34 2360 1,984,551 837,805 2,278,159 393,716 168,379 5,662,610 2361 224,960 224,960 2362 211,522 1,094,052 399,170 807 1,705,550 2365 6,557 964,844 971,402 2368 0 0 2372 28,959 28,959 2390 284 (17) 325 279,840 615,198 895,629 2391 1,019,539 1,910,481 10,455 1,368 2,941,844 2392 1,413,821 222,753 314 1,636,888 2393 1,864,159 2,029,453 (367) 0 3,893,245 2396 879 238,426 2,094 53,373 294,771 2397 173,855 91,111 23,377 65,092 757,217 1,110,652 2414 1,044,114 1,451,681 2,119,788 4,615,584 2416 618,845 224,518 256,857 153,280 5,220 1,258,720 2417 1,884 7,672 60 (791) 8,826 Avista Utilities Staff-PR-047-Attachment C.xls Page 3 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 2418 546 387,565 177 0 388,289 2419 0 0 2420 9,634 499,927 110,659 620,219 2423 3,073,370 3,073,370 2425 2,181 116,874 (44,463) 183,044 79,501 337,137 2426 67,532 892 68,424 2427 30,093 183,009 (13,424) 259 471,937 2428 70,567 70,567 2429 87,117 87,117 2430 54,024 21,552 75,576 2432 111 111 2433 135051 135,051 2434 113,247 194 113,441 2435 491,855 455,970 89 947,913 2437 93,823 93,823 2438 190,480 190,480 2439 98,649 (4,461) 94,187 2440 70,339 726,256 0 796,595 2441 89,573 89,573 2442 277,102 11,945 (2,801) 26,246 2443 470,396 51,292 900 522,589 2444 1,142,606 402,263 1544,868 2445 12,690 310 2,039 1,115 31,805 47,960 2446 3,667 216,704 40,559 260,930 2447 5,498 13,849 19,347 2448 16,666 809 (2,600) 14,875 2449 258,843 407,165 139,369 36,364 841,741 2451 245,555 245,555 2453 61,666 61,666 2454 88,561 214,420 302,981 2455 11,002 734,575 887,049 1,984 1,634,609 2462 58,512 58,512 2466 759 16,479 197 17,435 2467 199,258 234,666 99,513 533,438 2468 30,592 7,594 38,186 2469 835,175 99,890 (795) 545 934,816 2470 92,111 92,111 2471 1,205,513 1,205,513 Avis.ta Utilities StaffPR_047-Attachrnent C.xls Page 4 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 208 2009 2010 2011 Grand Total 2473 1,034 178,381 733,678 913,093 2475 152,850 152,850 2476 465,705 (553) 465,152 2477 461,839 (2,999) 458,840 2478 254,831 7,471 262,302 2479 539,986 321 540,307 2480 162,352 162,352 2481 147,283 1,383,831 265,727 1,796,841 2482 134,759 191,289 3,412 329,460 2483 47,197 26,993 74,190 2484 996,042 4,316,368 5,312,410 2487 569,521 (31,536) 537,985 2489 250,943 0 250,943 2490 181,324 (1,595) 0 179,730 2492 34,020 36,943 5,631 76,593 2493 9,639 237,416 314,992 390,535 952,582 2495 60,946 1,338 62,284 2496 783,323 10,027 3,170 796,520 2503 583,181 (3,373) 579,808 2504 195,735 (30,313) 165,422 2505 19,805 71,010 102,256 193,071 2514 391,217 1,250,550 1,727,933 3,008,316 6,378,016 2515 145,528 800,580 694,770 1,138,079 967,085 3,746,043 2516 20,649 431,625 174,288 626,561 2517 411,811 411,811 2525 19,286 224,044 4,012 247,342 2529 607,138 10,328,219 7,328,415 18,263,771 2530 2,030,814 6,176,947 8,207,760 2531 8,374 8,374 2533 43,359 4,339,265 4,382,625 2535 727,548 4,063,891 4,791,439 2536 85,599 85,599 2537 53,543 53,543 2538 3,089 246,420 249,509 2539 9,278 422,322 431,600 2541 2,047 2,047 2542 144,739 144,739 2545 2,506,912 2,506,912 Avista Utilities : Staff_PR_047-Attachment C.xls Page 5 of 11 3000 3001 3002 3003 3004 3005 3006 3007 3008 3101 3102 3107 3108 3109 3112 3115 3117 3120 3121 3122 3124 3200 3203 3204 3205 3208 3212 3213 3216 3218 3219 Amt SUM jAccounting Year 2007 2008 2009 2010 2011 23,780 27,127 71,262 29,726 22,526 5,799 748 311,157 277,110 307,036 205,923 664,407 1,004,680 864,386 1,319,271 1,571,771 1,109,038 163,373 296,918 711,274 1,120,270 524,845 981,193 540,016 1,233,899 2,314,203 1,652,928 449,961 293,616 851,046 779,439 888,913 2,394,695 3,180,791 2,774,246 3,885,569 4,283,670 251,660 642,258 574,917 551,029 2,385,574 2,768,187 128 177,947 26,675 53,987 597 8,286 60,588 18,828 51 34,040 8,211 1,439,402 4,464,616 268,935 2,665 3,313 20,155 11,767 20,767 125,208 451,222 ,091 660,873 (30,106) 490 71,476 18,347 14,403 2,400,033 1,683 156,212 1,139,882 (112,901) 7,500 (60) 4,058,113 4,897,230 3,568,648 26,278 49,886 1,563,638 543,047 57,386 283,330 2,540,087 274,813 647,457 71,357 (4,152) (2,381) 408 102,750 33 164,791 5,363 67,107 29,302 20,830 48,933 403,810 189 (90) Sum of Er neAt' 7 id Total 23,780 27,127 71,262 29,726 22,526 5,799 748 1,765,633 5,869,146 2,816,680 6,722,239 3,262,975 16,518,972 2,019,864 2,385,574 2,768,187 128 258,609 88,299 51 34,040 6,183,828 3,313 629,119 635,858 90,313 2,416,119 156,212 1,034,420 12,600,155 4,987,488 922,270 64,823 408 102,750 164,825 122,602 452,842 Avista Utilities Staff_PR_047-Attachment C xis Page 6 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 3220 13,826 495 14,321 3224 114,700 5,122 119,822 3225 1,503,471 6,016 2,853 1,549 1,513,889 3228 267,755 267,755 3229 891 891 3230 349,646 1,549 351,195 3231 8,519 8,519 3232 172,305 1,168 173,473 3233 369,672 (45,880) 323,792 3234 180,538 3 180,541 3236 23,498 293,310 1,596 318,404 3237 33,287 4,086 4,252 (17,191) 24,434 3238 2,030 69,844 70,025 55,620 197,519 3239 2,485 8,450 256,589 1,898 269,421 3240 575 49,333 1,834,844 121,850 2,006,602 3246 5,118 11,430 16,548 3248 192 (192) 0 3250 148,872 4,038 152,910 3251 4,128 1,047,060 1,163 1,052,351 3252 883,848 883,848 3253 608,514 (24,670) 583,845 3254 264,646 3,416 268,062 3255 59,836 59,836 3256 16,615 85,689 58,226 160,530 3257 391 185 32 663 1,270 3258 325 670 71,761 6,344 79,100 3259 27,188 19,690 46,878 3261 74,083 14,565 167,309 475 256,432 3262 435,169 4,997 440,166 3263 97,865 244,942 5,829 348,636 3264 5,515 (5,515) 0 3265 2,264,734 (6,635) 2,258,098 3266 249,553 25,513 275,066 3267 902,594 9,771 912,365 3268 33,980 519,228 553,208 3269 28,993 553,543 2,325,162 2,907,698 3271 1,777 196,420 2,036 200,233 3272 684 182,244 5,833 188,761 Avista Utilities Staff _PR_047-Attachmertt C.xls Page 7 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 3277 8 42,505 59,717 602,016 704,246 3280 181,198 181,198 3281 155,449 2,448 157,897 3282 87 13,189 69,705 273,980 356,961 3283 304,751 37,261 342,012 3284 281,025 281,025 3285 103,626 103,626 3286 121,114 121,114 3287 164,099 571,461 735,560 3288 71,499 4,414 75,913 3289 46,263 373,770 420,033 3290 964 141,050 142,013 3291 472,879 472,879 3294 523 (523) 0 3298 411,783 411,783 4000 293,174 397,414 366,177 445,093 51,595 1,553,453 4101 511,775 798,121 1,001,374 1,243,744 74,942 3,629,955 4103 7,761 11,877 (19,639) 419,763 5,942 425,705 4106 405,981 153,224 14,586 573,791 4108 106,631 134,058 51,205 0 118,101 409,995 4130 1,328,226 (42,748) 355 1,285,833 4131 1,148,988 764,710 (5,676) 1,908,022 4133 263,273 (175,234) 0 88,039 4134 271 271 4135 4,866,949 9,482 4,876,431 4136 3,324,877 8,565,625 5,216,790 (113,193) 16,994,099 4137 104,690 343,808 1,363,721 3,588,024 3,684,219 9,084,461 4138 94,144 294,066 4,396,691 3,599,450 221,657 8,606,007 4139 95,079 296,950 1,213,375 2,992,529 4,597,933 4140 64,086 210,744 598,575 948,593 745,500 2,567,498 4143 6,799 2,382,783 2,331,624 2,620,803 1,132,108 8,474,117 4144 245,722 (245722) 0 4146 40,896 40,896 4147 386,301 1,194,086 3,079,753 5,364,895 1,018,340 11,043,375 4148 4,430,814 2,07,694 1,757,269 7,101,197 7,065,886 22,962,859 4149 5,007,303 4,185,724 9,104,850 4,573,646 10,549,150 33,420,673 4150 343,411 1,462,336 1,236,785 862,264 477,400 4,382,195 4151 30,579 151,837 182,417 Avista Utilities Staff_PR047-Attachment C.xls Page 8 of 11 439,716 383,743 5,665,761 11,486,532 2,772,685 6,709,753 368,268 14,470 686,278 (8,483) 747,624 122,112 64,167 429,056 147,161 89,176 342,250 82,351 22,732 Year 2008 2009 2010 2011 57,853 1,609 385,628 10,997 298,233 9,748 379,055 13,016 Sum of Transaction Amt SUM Accou Er 2007 4152 4153 4158 5000 5001 5002 5003 5004 5005 5006 5007 5008 5009 5010 5011 5012 5013 5024 5102 5104 5106 5107 5109 5111 5112 5113 5116 5117 5118 5119 5121 5123 5125 5127 5128 5129 5130 5142 2,978,692 3,100,886 231,238 12,944 229,810 1,056,676 198,794 487,451 72,907 180,407 268,027 10,014 1,066,958 1,215,841 476,357 663,375 395,853 205,152 25,997 112,441 4,850,256 1,910,169 822,987 770,143 585,436 530,603 189,810 13,146 373,911 1,406,291 363,331 529,465 75,557 61,818 537,426 5,997,735 2,241,299 406,079 605,599 807,908 20 103,338 36,926 12,316 4,022,294 594,223 540,796 871,358 302,092 179,464 112,086 1,125,226 11,012 69,751 135,945 501,030 90,064 98,564 3,510,550 573,986 130,819 16,790 339,629 167,443 1,155,799 14,761 1,925 2,881,138 113,985 231,027 645,827 11,606 1,893,845 515,378 3,420,709 2,996 62,119 (26) 32,728 141,784 1,152,307 (40,713) 790 459,492 1,063,925 974,747 0 1,243,989 Grand Total 754,321 388,803 13,016 3,703,884 3,496,739 1,797,275 38,941 342,251 29,056,960 13,832,700 2,099,256 2,053,537 2,263,080 1,096,753 473,555 273,264 436,917 22,732 281,173 10,014 11,327,464 3,644,453 1,579,173 1,739,556 888,148 717,253 379,634 1,409,669 3,206,464 1,165,244 2,910,116 114,775 366,972 1,606,349 1,075,530 2,958,656 613,942 1,243,989 624,970 1,441,506 Avista Utilities Staff_PR_047-Attachment C.xls Page 9 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 6000 166,239 376,762 1,059,901 846,666 (1,213,435) 1,236,133 6100 28,107 175,014 491,413 231,834 926,368 6101 8,276 809 2,476,466 0 2,485,551 6103 2,675,701 1,879,182 2,100,758 2,233,352 3,879,033 12,768,027 6104 3,018,332 6,384,697 1,770,545 2,575 11,176,149 6105 81,679 81,679 6107 22,987 7,381 362,918 1,671,280 2,974,576 5,039,142 7000 3,385,832 6,577,173 9,420,911 12,441,552 8,940,109 40,765,577 7001 1,890,427 1,146,882 3,012,952 3,620,796 6,264,521 15,935,579 7002 5,742 5,742 7003 188,818 277,111 501,031 417,655 493,485 1,878,099 7004 218,541 659,917 57,143 477 936,077 7005 180,227 171,690 405,431 335,078 343,710 1,436,136 7006 1,221,380 1,267,725 1,260,217 1,521,394 1,337,443 6,608,159 7050 3,327,821 0 0 1,983,835 2,697,752 8,009,407 7101 1,089,263 4,391,288 5,403,675 5,039,430 4,994,303 20,917,959 7103 582 582 7106 90,053 2,875,861 275,888 (151) 3,241,650 7107 265,253 211,911 560,383 414,666 1,452,214 7108 230,312 130,666 211,259 198,903 169,078 940,217 7109 167,437 1,864,631 46 2,032,114 7110 24,051 864 24,915 7111 25,258 25,258 7112 373,898 373,898 7113 363,799 3,366,445 1,749,944 5,480,188 7114 0 21,391 251,916 273,307 7115 157,633 228 157,860 7116 217,285 9,861 227,146 7117 14,922 14,922 7118 134,535 134,535 7119 23,089 23,089 7126 53,759 53,759 7200 4,602 67,716 40,862 12,479 106,152 231,811 7201 4,304,394 13,024,342 (665,479) 144,861 0 16,808,118 7203 (6,151) (6,151) 7205 450,938 450,938 7300 7,313,234 0 3,372 7,316,607 7301 (17,461) 0 (17,461) Avista Utilities Staff-PR-047-Attachment C.xls Page 10 of 11 Sum of Transaction Amt SUM Accounting Year Er 2007 2008 2009 2010 2011 Grand Total 7303 452,339 (47,846) 877 405,370 7400 184,118 (10,372) (141) 173,605 7500 967,658 (663,519) 7,258 311,397 8000 0 0 Grand Total 197,199,873 204,893,230 200,415,512 213,145,609 237,665,671 1,053,319,894 Avtsta Utilities Staff—PR-047-Attachment C xis Page 11 of 11