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HomeMy WebLinkAbout20160923AVU to Staff [115]1&2) ID - 201512 ColstripAdjs.xlsE-DDC-8 E-DDC-7 E-DDC-6.1 E-DDC-6 COLSTRIP - REALLOCATION OF AFUDC ELIMINATION SYSTEM WASH IDAHO PLANT IN SERVICE ADJ Actual AFUDC (1) CURRENT DEPRECIATION ADJ Depreciation Exp Reallocation ACCUM DEPRECIATION ADJ (1) CWIP was allowed in rate base at varying levels in Washington and Idaho. Manual elimination entries are made to correct the AFUDC monthly. This worksheet adjusts the amounts as allocated to amounts directly assigned. FERC reallocated at 12/31/93 Note 1. Idaho COLSTRIP COMMON AFUDC ADJUSTMENT AVERAGE MONTHLY AVERAGES (13 Month average) WASHINGTON IDAHO PERIOD Average of beginning and ending months May AVERAGE OF MONTHLY AVERAGES Source: General Ledger, see attached * difference between balances is amortization expense: Wash. Per E-OPS Report Account 406 AVISTA UTILITIES (3) REF: UT-1168. See letter from WUTC dated 1/2/91; effective 1/1/90. - Depr Rates updated in 2000, Steam Plant Depr Rates did not change. Annual Amortization (acct 186100 / 111100 WA) (acct 186100 / 111100 ID) ACTUAL ALLOCATED REALLOCATION (2) Allocation basis Note 1 (entered above). AMA - Remove 6 months AMA Accumulated Deprec. was computed using 2006 depreciation expense and 12/31/06 avg. plant balances ($4,183,406/$160,403,263) Ending Balance Monthly Activity Beginning Balance Accounting Period Jurisdiction:WA Service:ED Ferc Acct Desc:ACC AMT COLSTRIP AFUDC COMMON Ferc Acct:111100 Sum: 0.00 Ferc Acct Desc:REGULATORY ASSET AFUDC ALLOWED Ferc Acct:186100 Jurisdiction:ID (4) Depreciation rates changed effective 1/1/08. Average rate for Colstrip 3 Net Rate Base Adjustment ACCUM. AMORT Annual Depreciation September GL Account Balance Ferc Account : '111100' , Accounting Period : '201501 - 201512' December December January February March April June July August October November Period 01/14/15-12/14/15 TWELVE MONTHS ENDED DECEMBER 31, 2015 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ 201412.00 1110999.00 0.00 1110999.00 201412.00 2355642.00 0.00 2355642.00 201501.00 1110999.00 0.00 1110999.00 201501.00 2355642.00 0.00 2355642.00 201502.00 1110999.00 0.00 1110999.00 201502.00 2355642.00 0.00 2355642.00 201503.00 1110999.00 0.00 1110999.00 201503.00 2355642.00 0.00 2355642.00 201504.00 1110999.00 0.00 1110999.00 201504.00 2355642.00 0.00 2355642.00 201505.00 1110999.00 0.00 1110999.00 201505.00 2355642.00 0.00 2355642.00 201506.00 1110999.00 0.00 1110999.00 201506.00 2355642.00 0.00 2355642.00 201507.00 1110999.00 0.00 1110999.00 201507.00 2355642.00 0.00 2355642.00 201508.00 1110999.00 0.00 1110999.00 201508.00 2355642.00 0.00 2355642.00 201509.00 1110999.00 0.00 1110999.00 201509.00 2355642.00 0.00 2355642.00 201510.00 1110999.00 0.00 1110999.00 201510.00 2355642.00 0.00 2355642.00 201511.00 1110999.00 0.00 1110999.00 201511.00 2355642.00 0.00 2355642.00 201512.00 1110999.00 0.00 1110999.00 201512.00 2355642.00 0.00 2355642.00 201412.00 -886153.39 -2645.24 -888798.63 0.00 201412.00 -1878905.05 -5608.67 -1884513.72 201501.00 -888798.63 -2645.24 -891443.87 0.00 201501.00 -1884513.72 -5608.67 -1890122.39 201502.00 -891443.87 -2645.24 -894089.11 0.00 201502.00 -1890122.39 -5608.67 -1895731.06 201503.00 -894089.11 -2645.24 -896734.35 0.00 201503.00 -1895731.06 -5608.67 -1901339.73 201504.00 -896734.35 -2645.24 -899379.59 0.00 201504.00 -1901339.73 -5608.67 -1906948.40 201505.00 -899379.59 -2645.24 -902024.83 0.00 201505.00 -1906948.40 -5608.67 -1912557.07 201506.00 -902024.83 -2645.24 -904670.07 0.00 201506.00 -1912557.07 -5608.67 -1918165.74 201507.00 -904670.07 -2645.24 -907315.31 0.00 201507.00 -1918165.74 -5608.67 -1923774.41 201508.00 -907315.31 -2645.24 -909960.55 0.00 201508.00 -1923774.41 -5608.67 -1929383.08 201509.00 -909960.55 -2645.24 -912605.79 0.00 201509.00 -1929383.08 -5608.67 -1934991.75 201510.00 -912605.79 -2645.24 -915251.03 0.00 201510.00 -1934991.75 -5608.67 -1940600.42 201511.00 -915251.03 -2645.24 -917896.27 0.00 201511.00 -1940600.42 -5608.67 -1946209.09 201512.00 -917896.27 -2645.24 -920541.51 0.00 201512.00 -1946209.09 -5608.67 -1951817.76 -34388.12 -72912.71 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ TWELVE MONTHS ENDED DECEMBER 31, 2015 31743.00 2645.24 12.00 67304.00 5608.67 12.00 2014.00 222200.00 471128.00 2015.00 1.00 190457.00 403824.00 412657.00 874952.00 2.00 2.00 206329.00 2.00 437476.00 2.00 2015.00 219555.00 2645.24 465519.00 5608.67 2015.00 216910.00 2645.24 459910.00 2015.00 214265.00 454301.00 2015.00 211620.00 448692.00 2015.00 208975.00 443083.00 2015.00 206330.00 437474.00 2015.00 203685.00 431865.00 2015.00 201040.00 426256.00 5608.67 2015.00 198395.00 420647.00 5608.67 2015.00 195750.00 415038.00 5608.67 2015.00 193105.00 409429.00 5608.67 2475959.00 5249690.00 12.00 12.00 206330.00 12.00 437474.00 12.00 222200.00 471128.00 190457.00 403824.00 31743.00 67304.00 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ 0.66 0.34 -22333736.00 -21877680.00 -21750692.00 -182036.00 0.70 0.00 -456056.00 -401008.00 -182036.00 0.30 0.00 -22333736.00 -14657631.00 -7676105.00 -7220049.00 7220049.00 1.00 0.98 4.00 0.02 4.00 1.00 0.66 4.00 0.34 4.00 -437748.00 -428808.00 -8940.00 -437736.00 -287280.00 -150456.00 -141528.00 141516.00 ?1?/?14?/?1984 0.03 -58496.00 -57301.00 12.00 0.00 -1195.00 -58496.00 -38391.00 12.00 0.00 -20105.00 12.00 0.00 -18910.00 18910.00 -18910.00 18910.00 ?2?/?14?/?1984 0.03 -58496.00 -57301.00 -1195.00 -58496.00 -38391.00 12.00 0.00 -20105.00 12.00 0.00 -18910.00 18910.00 -37820.00 37820.00 ?3?/?14?/?1984 0.03 -58496.00 -57301.00 -1195.00 -58496.00 -38391.00 -20105.00 -18910.00 18910.00 -56730.00 56730.00 ?4?/?14?/?1984 0.03 -58496.00 -57301.00 -1195.00 -58496.00 -38391.00 -20105.00 -18910.00 18910.00 -75640.00 75640.00 ?5?/?14?/?1984 0.03 -58496.00 -57301.00 -1195.00 -58496.00 -38391.00 -20105.00 -18910.00 18910.00 -94550.00 94550.00 ?6?/?14?/?1984 0.03 -58496.00 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0.03 -48538.00 -47547.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6140228.00 6140228.00 ?8?/?14?/?2012 0.03 -48538.00 -47547.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6155920.00 6155920.00 ?9?/?14?/?2012 0.03 -48538.00 -47547.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6171612.00 6171612.00 ?10?/?14?/?2012 0.03 -48538.00 -47547.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6187304.00 6187304.00 ?11?/?14?/?2012 0.03 -48538.00 -47547.00 12.00 0.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6202996.00 6202996.00 ?12?/?14?/?2012 0.03 -48538.00 -47547.00 -991.00 -48538.00 -31855.00 -16683.00 -15692.00 15692.00 -6218688.00 6218688.00 ?1?/?14?/?2013 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6230482.00 6230481.00 ?2?/?14?/?2013 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6242276.00 6242274.00 ?3?/?14?/?2013 0.02 -36479.00 -35734.00 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-11794.00 11793.00 -6348422.00 6348411.00 ?12?/?14?/?2013 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6360216.00 6360204.00 ?1?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6372010.00 6371997.00 ?2?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 -11794.00 11793.00 -6383804.00 6383790.00 ?3?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6395598.00 6395583.00 ?4?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 12.00 0.00 -11794.00 11793.00 -6407392.00 6407376.00 ?5?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6419186.00 6419169.00 ?6?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6430980.00 6430962.00 ?7?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6442774.00 6442755.00 ?8?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6454568.00 6454548.00 ?9?/?14?/?2014 0.02 -36479.00 -35734.00 12.00 0.00 -745.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 -11794.00 11793.00 -6466362.00 6466341.00 ?10?/?14?/?2014 0.02 -36479.00 -35734.00 12.00 0.00 -745.00 12.00 0.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 12.00 0.00 -11794.00 11793.00 -6478156.00 6478134.00 ?11?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6489950.00 6489927.00 ?12?/?14?/?2014 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6501744.00 6501720.00 ?1?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6513538.00 6513513.00 ?2?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6525332.00 6525306.00 ?3?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6537126.00 6537099.00 ?4?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6548920.00 6548892.00 ?5?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6560714.00 6560685.00 ?6?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6572508.00 6572478.00 ?7?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6584302.00 6584271.00 ?8?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6596096.00 6596064.00 ?9?/?14?/?2015 0.02 -36479.00 -35734.00 -745.00 -36478.00 -23940.00 -12538.00 -11794.00 11793.00 -6607890.00 6607857.00 ?10?/?14?/?2015 0.02 -36479.00 -35734.00 12.00 0.00 -745.00 12.00 0.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 12.00 0.00 -11794.00 11793.00 -6619684.00 6619650.00 ?11?/?14?/?2015 0.02 -36479.00 -35734.00 12.00 0.00 -745.00 12.00 0.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 12.00 0.00 -11794.00 11793.00 -6631478.00 6631443.00 ?12?/?14?/?2015 0.02 -36479.00 -35734.00 12.00 0.00 -745.00 12.00 0.00 -36478.00 -23940.00 12.00 0.00 1.00 -12538.00 12.00 0.00 -11794.00 11793.00 -6643272.00 6643236.00 -20549652.00 -20130012.00 -419640.00 0.00 -20549616.00 -13486740.00 -7062876.00 0.00 -6643272.00 6643236.00 -70764.00 70758.00 -6572508.00 6572478.00 -647541.00 647571.00 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ TWELVE MONTHS ENDED DECEMBER 31, 2015 -141528.00 141516.00 December 2014.00 718305.00 -718329.00 December 2015.00 576777.00 -576813.00 1295082.00 -1295142.00 2.00 2.00 647541.00 2.00 -647571.00 2.00 January 2015.00 706511.00 -706536.00 February 2015.00 694717.00 -694743.00 March 2015.00 682923.00 -682950.00 April 2015.00 671129.00 -671157.00 May 2015.00 659335.00 -659364.00 June 2015.00 647541.00 -647571.00 July 2015.00 635747.00 -635778.00 August 2015.00 623953.00 -623985.00 September 2015.00 612159.00 -612192.00 October 2015.00 600365.00 -600399.00 November 2015.00 588571.00 -588606.00 7770492.00 -7770852.00 12.00 12.00 647541.00 12.00 -647571.00 12.00 718305.00 576777.00 141528.00