20260306Sch 51 Allowance Spreadsheet WPs.pdf

Allowable Investment by Customer Class
RESIDENTIAL (SCHEDULE 1)
Terminal
Distribution Facilities Total
Allowable Investment per Customer $2,095 $660 $2,755
GENERAL SERVICE (SCHEDULE 11-12)*
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.16985 $0.04056 $0.21041
LARGE GENERAL SERVICE (SCHEDULE 21-22)-
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.17637 $0.02446 $0.20083
PUMPING SERVICE (SCHEDULE 31)
Terminal
Distribution Facilities Total
Allowable Investment per kWh $0.30142 $0.05426 $0.35568
Schedules 12 and 22 are for customers who meet the requirements for service under Schedules 11
and 21 and whose electric use qualifies as"residential load" as defined in the Pacific Northwest Electric
Power Planning and Conservation Act and the Residential Purchase and Sale Agreement contract in
effect between Avista and the Bonneville Power Administration. Tariffed rates are the same under
Schedules 11 and 12 and under Schedules 21 and 22.

Calculation of Allowance-Schedule 51
Schedule 001
Summary
Total Cost per Customer(C18) $ 2,500.34 C21 Residential(Schedule 1)
Return on Common Equity(C4*C27) $ 152.58 C6*C33
Debt Costs(C4*E22) $ 61.88 C6*C29 #Customers 118,465
Subtotal $ 214.47 C7+C8 Rate of Return 8.577%
Depreciation Expense $ 77.86 C41
Total Revenue Requirement $ 292.33 C9+C10 Distribution Terminal
Revenue Requirement Factor 10.61%C34+C42 AVU-E-25-01 2021 RY1 Cost of Service S Plant Facilities Total
Allowable Investment $ 2,755.12 C11/C12 Net Plant 225,134,260 71,069,794 296,204,055
Less Meter Cost $ - Input
TOTAL ALLOWANCE I$ 2,755.12-1 Return on Net Plant 19,310,732 6,095,961 25,406,693
Depreciation Expense 7,008,789 2,215,268 9,224,057
Cost per Customer Total 26,319,521 8,311,230 34,630,751
Number of Customers 118,465 Input
Total Net Plant Distribution $ 225,134,260 Input
Total Net Plant Terminal Facilities $ 71,069,794 Input Distribution Terminal
Total per Customer $ 2,500.34 (C19+C20)/C18 Per Customer Expenses Plant Facilities Total
Net Plant 1900.42 599.92 2500.34
Rate of Return/Capital Structure Capital Structure Return on Net Plant 163.01 51.46 214.47
Long Term Debt 50% Input Depreciation Expense 59.16 18.70 77.86
Common Equity 50% Input Total 222.17 70.16 292.33
Long Term Debt Cost 4.95% Input
Common Equity Return 9.60% Input Allowable Investment $2,093.91 $661.22 $2,755.12
Weighted Debt Cost 2.475%C27*C25
Weighted Equity 4.8000%C28*C26 Rounded to nearest$5 increment $1.09 ($1.22) ($0.12)
Rate of Return before Gross Up 7.28%C29+C30
Gross Up Factor 1.27 Input Allowable Investment $2,095.00 $660.00 $2,755.00
Return on Equity after Gross Up 6.10%C30*C32
Rate of Return after Gross Up 8.577%C29+C33
Apartments
Depreciation Current Schedule 1 Allowance $ 2,545
Rate for Distribution 2.13% Input Current Duplex Allowance $ 2,035
Rate for Terminal Facilities 1.72% Input Current Multiplex Allowance $ 1,530
Distribution Depreciation Expense $ 59.16 Ratio of Duplex to Residence 0.8
Terminal Fac.Depreciation Expense $ 18.70 New Duplex Allowance $ 2,205
Total Annual Depreciation 77.86 C39+C40 Ratio of Multiplex to Residence 0.6
Weighted Average Depreciation Rate 2.03% Input New Multiplex Allowance $ 1,655
Apartments
Current Schedule 1 Allowance $ 2,545 Schedule 51
Current Duplex Allowance $ 2,035 Schedule 51
Current Multiplex Allowance $ 1,530 Schedule 51
Ratio of Duplex to Residence 0.80 C48/C47
New Duplex Allowance $ 2,205 C50*132
Ratio of Multiplex to Residence 0.60 C49/C47
New Multiplex Allowance $ 1,655 C52*132

Calculation of Allowance-Schedule 51
Schedule 011/012
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.1904 F21/1000 (Schedule 11/12)
Return on Common Equity(C4*C27) $ 0.0116 F33*F6
Debt Costs(C4*E22) $ 0.0047 F6*F29 Annual MWhs 578,644
Subtotal $ 0.0163 F7+F8 Rate of Return 8.577%
Depreciation Expense $ 0.0060 F41/1000
Total Revenue Requirement $ 0.0223 F9+F10 Distribution Terminal
Revenue Requirement Factor 10.61% F42+1`34 AVU-E-25-01 2021 RY1 Cost of Servic Plant Facilities Total
Allowable Investment $ 0.2104 F11/F12 Net Plant 89,199,011 20,984,598 110,183,609
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0,21041 Return on Net Plant 7,650,982 1,799,939 9,450,921
Depreciation Expense 2,776,908 690,460 3,467,368
Cost per Customer Total 10,427,890 2,490,399 12,918,289
Annual MWhs 578,644 Input
Total Net Plant Distribution $ 89,199,011 Input
Total Net Plant Terminal Facilities $ 20,984,598 Input Distribution Terminal
Total per Customer $ 190.42 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1542 0.0363 0.1904
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0132 0.0031 0.0163
Long Term Debt 50% Input Depreciation Expense 0.0048 0.0012 0.0060
Common Equity 50% Input Total 0.0180 0.0043 0.0223
Long Term Debt Cost 4.95% Input
Common Equity Return 9.60% Input Allowable Investment $0.1698 $0.0406 $0.2104
Weighted Debt Cost 2.475% F27*F25
Weighted Equity 4.8000% F28*1`26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.28% F29430
Gross Up Factor 1.27 Input lAllowable Investment $0.16985 $0.04056 $0.21041
Return on Equity after Gross Up 6.10% F30*F32
Rate of Return after Gross Up 8.577% F29+1`33
Depreciation
Rate for Distribution 2.13% Input
Rate for Terminal Facilities 1.79% Input
Distribution Depreciation Expense $ 4.80
Terminal Fac.Depreciation Expense $ 1.19
Total Annual Depreciation 5.99 F39440
Weighted Average Depreciation Rate 2.03% Input

Calculation of Allowance-Schedule 51
Schedule 021/022
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.1812 F21/1000 (Schedule 21122)
Return on Common Equity(C4*C27) $ 0.0111 F33*1`6
Debt Costs(C4*E22) $ 0.0045 F6*F29 Annual MWhs 475,242
Subtotal $ 0.0155 F7+F8 Rate of Return 8.577%
Depreciation Expense $ 0.0058 F41/1000
Total Revenue Requirement $ 0.0213 F9410 Distribution Terminal
Revenue Requirement Factor 10.61% F42434 AVU-E-25-01 2021 RY1 Cost of Servic Plant Facilities Total
Allowable Investment $ 0.2008 F11/F12 Net Plant 76,085,634 10,048,733 86,134,367
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0.20083 Return on Net Plant 6,526,191 861,923 7,388,114
Depreciation Expense 2,367,035 371,497 2,738,531
Cost per Customer Total 8,893,226 1,233,420 10,126,646
Annual MWhs 475,242 Input
Total Net Plant Distribution $ 76,085,634 Input
Total Net Plant Terminal Facilities $ 10,048,733 Input Distribution Terminal
Total per Customer $ 181.24 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1601 0.0211 0.1812
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0137 0.0018 0.0155
Long Term Debt 50% Input Depreciation Expense 0.0050 0.0008 0.0058
Common Equity 50% Input Total 0.0187 0.0026 0.0213
Long Term Debt Cost 4.95% Input
Common Equity Return 9.60% Input Allowable Investment $0.1764 $0.0245 $0.2008
Weighted Debt Cost 2.475% F27*F25
Weighted Equity 4.8000% F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.28% F29430
Gross Up Factor 1.27 Input Allowable Investment $0.17637 $0.02446 $0.20083
Return on Equity after Gross Up 6.10% F30*F32
Rate of Return after Gross Up 8.577% F29433
Depreciation
Rate for Distribution 2.13% Input
Rate for Terminal Facilities 1.95% Input
Distribution Depreciation Expense $ 4.98
Terminal Fac.Depreciation Expense $ 0.78
Total Annual Depreciation 5.76 F39+1`40
Weighted Average Depreciation Rate 2.03% Input

Calculation of Allowance-Schedule 51
Schedule 031/032
Cents Per kWh
Summary
Total Cost per Customer(C18) $ 0.3211 F21/1000 (Schedule 31/32)
Return on Common Equity(C4*C27) $ 0.0196 F33*F6
Debt Costs(C4*E22) $ 0.0079 F6*F29 Annual MWhs 62,947
Subtotal $ 0.0275 F7+F8 Rate of Return 8.577%
Depreciation Expense $ 0.0102 F41/1000
Total Revenue Requirement $ 0.0377 F9410 Distribution Terminal
Revenue Requirement Factor 10.61% F42434 AVU-E-25-01 2021 RY1 Cost of Servii Plant Facilities Total
Allowable Investment $ 0.3557 F11/1`12 Net Plant 17,220,233 2,992,940 20,213,173
Less Meter Cost $ - Input
TOTAL ALLOWANCE $ 0.35568 Return on Net Plant 1,477,053 256,717 1,733,771
Depreciation Expense 536,093 1 105,675 641,769
Cost per Customer Total 2,013,147 362,393 2,375,539
Annual MWhs 62,947 Input
Total Net Plant Distribution $ 17,220,233 Input
Total Net Plant Terminal Facilities $ 2,992,940 Input Distribution Terminal
Total per Customer $ 321.12 (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.2736 0.0475 0.3211
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0235 0.0041 0.0275
Long Term Debt 50% Input Depreciation Expense 0.0085 0.0017 0.0102
Common Equity 50% Input Total 0.0320 0.0058 0.0377
Long Term Debt Cost 4.95% Input
Common Equity Return 9.60% Input Allowable Investment $0.3014 $0.0543 $0.3557
Weighted Debt Cost 2.475% F27*F25
Weighted Equity 4.8000% F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.28% F29430
Gross Up Factor 1.27 Input Allowable investment $0.30142 $0.05426 $0.35568
Return on Equity after Gross Up 6.10% F30*F32
Rate of Return after Gross Up 8.577% F29433
Depreciation
Rate for Distribution 2.13% Input
Rate for Terminal Facilities 1.89% Input
Distribution Depreciation Expense $ 8.52
Terminal Fac.Depreciation Expense $ 1.68
Total Annual Depreciation 10.20 F39440
Weighted Average Depreciation Rate 2.03% Input

*From AVU-E-25-01 Cost of Service(Garbarino)
Total Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032 Allocator Source
Number of Customers 145,273 118,465 24,808 474 1,525 C01 Factors
Annual Consumption(MWhs) 2,452,241 1,335,408 578,644 475,242 62,947 E01 Factors
NCP Demand(kW) 491,008 270,785 107,286 92,225 20,712 D04 Factors **Not Used**
Cost of Capital
Capital Capital Component Weighted
Component Structure Cost Cost
Long Term Debt 50.000% 4.95% 2.48%
Preferred Equity 0.000% 0.00% 0.00%
Common Equity 50.000% 9.60% 4.80%
Total T 100.00% 7.28%
Grossed-up Rate of Return
Tax Gross-up Factor 1.271 Final approved conversion factor
Weighted ROE*Tax Gross-up 1.271 *4.70% 6.10%
Long Term Debt 2.48%
Preferred E uit *Tax Gross-up 1.271 *0.000% 0.0000
Grossed-up Rate of Return 8.58%
Plant in Service
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures&Improvements 4,800,908 1,902,137 1,635,112 367,215 8,705,372 Detail(144:N53)
362 Station Equipment 32,825,404 13,005,544 11,179,803 2,510,773 59,521,524
364 Poles,Towers&Fixtures 116,329,274 46,090,081 39,586,811 8,897,878 210,904,044
365 OH Conductors&Devices 81,161,036 32,156,297 27,618,949 6,207,904 147,144,187
366 UG Conduit 35,583,308 14,098,236 11,747,942 2,721,722 64,151,208
367 UG Conductors&Devices 59,067,889 23,402,912 19,578,779 4,518,028 106,567,608
Subtotals 329,767,819 130,655,207 111,347,395 25,223,521 596,993,942
368 Line Transformers 61,925,215 24,534,995 18,772,521 4,736,581 109,969,312
369 Services 66,855,073 14,000,162 254,189 860,575 81,970,000

370 Meters 0
Subtotals 128,780,288 38,535,157 19,026,710 5,597,156 191,939,312
Totals 458,548,107 169,190,365 130,374,105 30,820,677 788,933,254
Accumulated Depreciation
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures&Improvements 1,293,802 512,609 440,648 98,961 2,346,021 Detail(1104:N112)
362 Station Equipment 10,318,884 4,088,379 3,514,445 789,278 18,710,988
364 Poles,Towers&Fixtures 29,387,203 11,643,317 10,000,455 2,247,790 53,278,764
365 OH Conductors&Devices 25,877,455 10,252,741 8,806,049 1,979,334 46,915,579
366 UG Conduit 11,151,745 4,418,362 3,681,784 852,983 20,104,874
367 UG Conductors&Devices 26,604,470 10,540,787 8,818,379 2,034,942 47,998,578
Subtotals 104,633,559 41,456,196 35,261,761 8,003,288 189,354,803
368 Line Transformers 29,258,958 11,592,505 8,869,802 2,237,980 51,959,246
369 Services 28,451,535 5,958,054 108,175 366,235 34,884,000
370 Meters 0
Subtotals 57,710,494 17,550,559 8,977,978 2,604,216 86,843,246
Totals 162,344,053 59,006,755 44,239,738 10,607,504 276,198,050
Net Plant
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures&Improvements 3,507,105 1,389,528 1,194,464 268,254 6,359,351
362 Station Equipment 22,506,519 8,917,165 7,665,357 1,721,495 40,810,536
364 Poles,Towers&Fixtures 86,942,071 34,446,764 29,586,356 6,650,088 157,625,280
365 OH Conductors&Devices 55,283,582 21,903,556 18,812,900 4,228,571 100,228,608
366 UG Conduit 24,431,563 9,679,874 8,066,158 1,868,739 44,046,334
367 UG Conductors&Devices 32,463,419 12,862,125 10,760,400 2,483,086 58,569,030
Subtotals 225,134,260 89,199,011 76,085,634 17,220,233 407,639,139
368 Line Transformers 32,666,257 12,942,490 9,902,719 2,498,600 58,010,065
369 Services 38,403,537 8,042,109 146,014 494,340 47,086,000
370 Meters 0
Subtotals 71,069,794 20,984,598 10,048,733 2,992,940 105,096,065
Totals 296,204,055 110,183,609 86,134,367 20,213,173 512,735,204
Depreciation Expense
Account

Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures&Improvements 65,995 26,148 22,477 5,048 119,668 Detail(1460:N468)
362 Station Equipment 695,811 275,683 236,982 53,222 1,261,698
364 Poles,Towers&Fixtures 2,532,569 1,003,413 861,832 193,713 4,591,528
365 OH Conductors&Devices 1,733,849 686,957 590,026 132,620 3,143,452
366 UG Conduit 584,282 231,495 192,903 44,691 1,053,370
367 UG Conductors&Devices 1,396,282 553,212 462,815 106,800 2,519,108
Subtotals 7,008,789 2,776,908 2,367,035 536,093 12,688,825
368 Line Transformers 1,212,891 480,552 367,686 92,772 2,153,901
369 Services 1,002,378 209,908 3,811 12,903 1,229,000
370 Meters
Subtotals 2,215,268 690,460 371,497 105,675
Totals 9,224,057 3,467,368 2,738,531 641,769
Total Distribution Plant Depreciation Rates by Account
Test Year Effective Weighted Distribution Term Fac
Account Account Plant in Accumulated Net Depreciation Depreciation Depreciation Weighted Weighted
Number Description Service Depreciation Plant Expense Rate Rate Rate Rate
360 Land&Land Rights $5,110,000 $421,000 $4,689,000 $37,000 0.72% 0.01% 0.00%
361 Structures&Improvements $9,748,000 $2,627,000 $7,121,000 $134,000 1.37% 0.02% 0.01%
362 Station Equipment $66,046,000 $20,762,000 $45,284,000 $1,400,000 2.12% 0.18% 0.22%
364 Poles,Towers&Fixtures $225,211,000 $56,893,000 $168,318,000 $4,903,000 2.18% 0.67% 0.79%
365 OH Conductors&Devices $155,736,000 $49,655,000 $106,081,000 $3,327,000 2.14% 0.42% 0.53%
366 UG Conduit $66,382,000 $20,804,000 $45,578,000 $1,090,000 1.64% 0.14% 0.13%
367 UG Conductors&Devices $110,878,000 $49,940,000 $60,938,000 $2,621,000 2.36% 0.27% 0.46%
368 Line Transformers $110,536,000 $52,227,000 $58,309,000 $2,165,000 1.96% 0.21% 1.25%
369 Services $81,970,000 $34,884,000 $47,086,000 $1,229,000 1.50% 0.13% 0.54%
370 Meters $0 #DIV/01 #DIV/0! #DIV/0!
Totals $831,617,000 $288,213,000 $543,404,000 $16,906,000 2.0329% 2.0329% 2.1422% #DIV/01