20160923AVU to Staff [115]10) ID Customer Advances.xls

E-DDC-28
E-DDC-27
G-DDC-6
G-DDC-5
TableName
Dummy
ELECTRIC
GAS
Account
Number
TOTAL
Washington
Idaho
TOTALS
RATE BASE ADJUSTMENT - CUSTOMER ADVANCES
CALCULATION OF AVERAGE OF MONTHLY AVERAGES:
Customer
Advance Bal
Wash
PERIOD
Divide by 2
÷2
Beg/End Mo Avg
Divide by 12
÷12
See allocation of unassigned customer advances worksheet.
Ave Monthly Average
Distribution
Unassigned Advances
WWP Elec
Plant
Percentage
WA
ID
WWP Gas
WPNG Gas
OR
AVISTA UTILITIES
WA
ID
CDAA
EDWA
EDID
GDWA
GDID
Account 252000
Accounting Period
Beginning Balance
Monthly Activity
Ending Balance
Ferc Acct:252000
Service:CD
Jurisdiction:AA
Ferc Acct Desc:CUSTOMER ADVANCE ASSIGNED TO P
Service:ED
Jurisdiction:ID
Jurisdiction:WA
Service:GD
252000 CDAA
252000 ED
252000 GD
Dec
Jan
Feb
Mar
Apr
May
Aug
Oct
Nov
ALLOCATION OF UNASSIGNED CUSTOMER ADVANCES:
RECAP
GL Account Balance Ferc Account : '252%' , Accounting Period : '201501 - 201512
GL Account Balance Ferc Account : '252%' , Accounting Period : '201501 - 201512'
Jun
Jul
Sep
TWELVE MONTHS ENDED DECEMBER 31, 2015
Adjustment No. _______

Workpaper Ref.
Prep by: ____________

Date: Mgr. Review:__________
201501.00
-1334814.63
($7,332.00)
-1342146.63
201501.00
-448461.50
$1,580.00
-446881.50
201502.00
-1342146.63
$7,333.00
-1334813.63
201502.00
-446881.50
$0.00
-446881.50
201503.00
-1334813.63
$17,076.00
-1317737.63
201503.00
-446881.50
$389.00
-446492.50
201504.00
-1317737.63
($12,652.16)
-1330389.79
201504.00
-446492.50
($34,302.00)
-480794.50
201505.00
-1330389.79
$1,920.00
-1328469.79
201505.00
-480794.50
$20,043.00
-460751.50
201506.00
-1328469.79
($35,551.00)
-1364020.79
201506.00
-460751.50
$13,725.00
-447026.50
201507.00
-1364020.79
($12,998.00)
-1377018.79
201507.00
-447026.50
($14,204.00)
-461230.50
201508.00
-1377018.79
($4,044.40)
-1381063.19
201508.00
-461230.50
($49,380.00)
-510610.50
201509.00
-1381063.19
($133,185.00)
-1514248.19
201509.00
-510610.50
($16,948.00)
-527558.50
201510.00
-1514248.19
$37,552.00
-1476696.19
201510.00
-527558.50
($33,900.00)
-561458.50
201511.00
-1476696.19
$5,290.00
-1471406.19
201511.00
-561458.50
($3,919.00)
-565377.50
201512.00
-1471406.19
($64,507.00)
-1535913.19
201512.00
-565377.50
$21,063.00
-544314.50
-201098.56
-95853.00
201501.00
-66059.73
0.00
-69427.73
201501.00
-11804.07
0.00
-11804.07
201502.00
-69427.73
0.00
-69427.73
201502.00
-11804.07
0.00
-11804.07
201503.00
-69427.73
0.00
-69427.73
201503.00
-11804.07
0.00
-11804.07
201504.00
-69427.73
0.00
-69427.73
201504.00
-11804.07
0.00
-11804.07
201505.00
-69427.73
0.00
-69427.73
201505.00
-11804.07
0.00
-11804.07
201506.00
-69427.73
0.00
-69427.73
201506.00
-11804.07
0.00
-11804.07
201507.00
-69427.73
0.00
-69427.73
201507.00
-11804.07
0.00
-11804.07
201508.00
-69427.73
0.00
-69427.73
201508.00
-11804.07
0.00
-11804.07
201509.00
-69427.73
0.00
-69427.73
201509.00
-11804.07
0.00
-11804.07
201510.00
-69427.73
0.00
-69427.73
201510.00
-11804.07
0.00
-11804.07
201511.00
-69427.73
0.00
-69427.73
201511.00
-11804.07
0.00
-11804.07
201512.00
-69427.73
0.00
-69427.73
201512.00
-11804.07
0.00
-11804.07
0.00
0.00
201501.00
0.00
$0.00
0.00
201502.00
0.00
$0.00
0.00
201503.00
0.00
$0.00
0.00
201504.00
0.00
$200.00
200.00
201505.00
200.00
($200.67)
-0.67
201506.00
-0.67
$62.27
61.60
201507.00
61.60
($61.60)
0.00
201508.00
0.00
($2,285.03)
-2285.03
201509.00
-2285.03
$2,015.03
-270.00
201510.00
-270.00
($1,000.00)
-1270.00
201511.00
-1270.00
$1,270.00
0.00
201512.00
0.00
($227.21)
-227.21
-227.21
Adjustment No. _______

Workpaper Ref.
Prep by: ____________

Date: Mgr. Review:__________
252000.00
252000.00
252000.00
252000.00
252000.00
252000.00
2014.00
-1783277.00
-448462.00
-1334815.00
-77864.00
-11804.00
-66060.00
2015.00
-2080228.00
-544315.00
-1535913.00
-81232.00
-11804.00
-69428.00
-3863505.00
-992777.00
-2870728.00
-159096.00
-23608.00
-135488.00
-1931753.00
2.00
-496389.00
2.00
-1435364.00
2.00
-79548.00
2.00
-11804.00
2.00
-67744.00
2.00
2015.00
-1789029.00
-446882.00
-1342147.00
-81232.00
-11804.00
-69428.00
2015.00
-1781696.00
-446882.00
-1334814.00
-81232.00
-11804.00
-69428.00
2015.00
-1764231.00
-446493.00
-1317738.00
-81232.00
-11804.00
-69428.00
2015.00
-1811185.00
-480795.00
-1330390.00
-81232.00
-11804.00
-69428.00
2015.00
-1789222.00
-460752.00
-1328470.00
-81232.00
-11804.00
-69428.00
2015.00
-1811048.00
-447027.00
-1364021.00
-81232.00
-11804.00
-69428.00
2015.00
-1838250.00
-461231.00
-1377019.00
-81232.00
-11804.00
-69428.00
2015.00
-1891674.00
-510611.00
-1381063.00
-81232.00
-11804.00
-69428.00
2015.00
-2041807.00
-527559.00
-1514248.00
-81232.00
-11804.00
-69428.00
2015.00
-2038155.00
-561459.00
-1476696.00
-81232.00
-11804.00
-69428.00
2015.00
-2036784.00
-565378.00
-1471406.00
-81232.00
-11804.00
-69428.00
-22524834.00
-5851458.00
-16673376.00
-973100.00
-141648.00
-831452.00
-1877070.00
12.00
-487622.00
12.00
-1389448.00
12.00
-81092.00
12.00
-11804.00
12.00
-69288.00
12.00
252000.00
252000.00
252000.00
252000.00
252000.00
2014.00
0.00
2015.00
-227.00
-227.00
-114.00
2.00
2015.00
0.00
2015.00
0.00
2015.00
0.00
2015.00
200.00
2015.00
-1.00
2015.00
62.00
2015.00
0.00
2015.00
-2285.00
2015.00
-270.00
2015.00
-1270.00
2015.00
0.00
-3678.00
-307.00
12.00
-267.00
-123.00
-69.00
-49.00
-26.00
895052239.00
0.40
4.00
-123.00
0.00
502290321.00
0.22
4.00
-69.00
0.00
360612229.00
0.16
4.00
-49.00
0.00
186028679.00
0.08
4.00
-26.00
0.00
294121757.00
0.13
4.00
-40.00
0.00
2238105225.00
1.00
-307.00
-267.00
-123.00
-69.00
-49.00
-26.00
-1877070.00
-487622.00
-1389448.00
-81092.00
-11804.00
-69288.00
($1,958,429.00)
($487,745.00)
($1,389,517.00)
($11,853.00)
($69,314.00)
Rff9457:
From E-PLT-12A
Adjustment No. _______

Workpaper Ref.
Prep by: ____________

Date: Mgr. Review:__________
201501.00
-1334814.63
($7,332.00)
-1342146.63
201501.00
-448461.50
$1,580.00
-446881.50
201502.00
-1342146.63
$7,333.00
-1334813.63
201502.00
-446881.50
$0.00
-446881.50
201503.00
-1334813.63
$17,076.00
-1317737.63
201503.00
-446881.50
$389.00
-446492.50
201504.00
-1317737.63
($12,652.16)
-1330389.79
201504.00
-446492.50
($34,302.00)
-480794.50
201505.00
-1330389.79
$1,920.00
-1328469.79
201505.00
-480794.50
$20,043.00
-460751.50
201506.00
-1328469.79
($35,551.00)
-1364020.79
201506.00
-460751.50
$13,725.00
-447026.50
201507.00
-1364020.79
($12,998.00)
-1377018.79
201507.00
-447026.50
($14,204.00)
-461230.50
201508.00
-1377018.79
($4,044.40)
-1381063.19
201508.00
-461230.50
($49,380.00)
-510610.50
201509.00
-1381063.19
($133,185.00)
-1514248.19
201509.00
-510610.50
($16,948.00)
-527558.50
201510.00
-1514248.19
$37,552.00
-1476696.19
201510.00
-527558.50
($33,900.00)
-561458.50
201511.00
-1476696.19
$5,290.00
-1471406.19
201511.00
-561458.50
($3,919.00)
-565377.50
201512.00
-1471406.19
($64,507.00)
-1535913.19
201512.00
-565377.50
$21,063.00
-544314.50
-201098.56
-95853.00
201501.00
-66059.73
0.00
-69427.73
201501.00
-11804.07
0.00
-11804.07
201502.00
-69427.73
0.00
-69427.73
201502.00
-11804.07
0.00
-11804.07
201503.00
-69427.73
0.00
-69427.73
201503.00
-11804.07
0.00
-11804.07
201504.00
-69427.73
0.00
-69427.73
201504.00
-11804.07
0.00
-11804.07
201505.00
-69427.73
0.00
-69427.73
201505.00
-11804.07
0.00
-11804.07
201506.00
-69427.73
0.00
-69427.73
201506.00
-11804.07
0.00
-11804.07
201507.00
-69427.73
0.00
-69427.73
201507.00
-11804.07
0.00
-11804.07
201508.00
-69427.73
0.00
-69427.73
201508.00
-11804.07
0.00
-11804.07
201509.00
-69427.73
0.00
-69427.73
201509.00
-11804.07
0.00
-11804.07
201510.00
-69427.73
0.00
-69427.73
201510.00
-11804.07
0.00
-11804.07
201511.00
-69427.73
0.00
-69427.73
201511.00
-11804.07
0.00
-11804.07
201512.00
-69427.73
0.00
-69427.73
201512.00
-11804.07
0.00
-11804.07
0.00
0.00
201501.00
0.00
$0.00
0.00
201502.00
0.00
$0.00
0.00
201503.00
0.00
$0.00
0.00
201504.00
0.00
$200.00
200.00
201505.00
200.00
($200.67)
-0.67
201506.00
-0.67
$62.27
61.60
201507.00
61.60
($61.60)
0.00
201508.00
0.00
($2,285.03)
-2285.03
201509.00
-2285.03
$2,015.03
-270.00
201510.00
-270.00
($1,000.00)
-1270.00
201511.00
-1270.00
$1,270.00
0.00
201512.00
0.00
($227.21)
-227.21
-227.21
Adjustment No. _______

Workpaper Ref.
Prep by: ____________ 1st Review:__________

Date: Mgr. Review:__________
252000.00
252000.00
252000.00
252000.00
252000.00
252000.00
2014.00
-1783277.00
-448462.00
-1334815.00
-77864.00
-11804.00
-66060.00
2015.00
-2080228.00
-544315.00
-1535913.00
-81232.00
-11804.00
-69428.00
-3863505.00
-992777.00
-2870728.00
-159096.00
-23608.00
-135488.00
-1931753.00
2.00
-496389.00
2.00
-1435364.00
2.00
-79548.00
2.00
-11804.00
2.00
-67744.00
2.00
2015.00
-1789029.00
-446882.00
-1342147.00
-81232.00
-11804.00
-69428.00
2015.00
-1781696.00
-446882.00
-1334814.00
-81232.00
-11804.00
-69428.00
2015.00
-1764231.00
-446493.00
-1317738.00
-81232.00
-11804.00
-69428.00
2015.00
-1811185.00
-480795.00
-1330390.00
-81232.00
-11804.00
-69428.00
2015.00
-1789222.00
-460752.00
-1328470.00
-81232.00
-11804.00
-69428.00
2015.00
-1811048.00
-447027.00
-1364021.00
-81232.00
-11804.00
-69428.00
2015.00
-1838250.00
-461231.00
-1377019.00
-81232.00
-11804.00
-69428.00
2015.00
-1891674.00
-510611.00
-1381063.00
-81232.00
-11804.00
-69428.00
2015.00
-2041807.00
-527559.00
-1514248.00
-81232.00
-11804.00
-69428.00
2015.00
-2038155.00
-561459.00
-1476696.00
-81232.00
-11804.00
-69428.00
2015.00
-2036784.00
-565378.00
-1471406.00
-81232.00
-11804.00
-69428.00
-22524834.00
-5851458.00
-16673376.00
-973100.00
-141648.00
-831452.00
-1877070.00
12.00
-487622.00
12.00
-1389448.00
12.00
-81092.00
12.00
-11804.00
12.00
-69288.00
12.00
252000.00
252000.00
252000.00
252000.00
252000.00
2014.00
0.00
2015.00
-227.00
-227.00
-114.00
2.00
2015.00
0.00
2015.00
0.00
2015.00
0.00
2015.00
200.00
2015.00
-1.00
2015.00
62.00
2015.00
0.00
2015.00
-2285.00
2015.00
-270.00
2015.00
-1270.00
2015.00
0.00
-3678.00
-307.00
12.00
-267.00
-123.00
-69.00
-49.00
-26.00
895052239.00
0.40
4.00
-123.00
0.00
502290321.00
0.22
4.00
-69.00
0.00
360612229.00
0.16
4.00
-49.00
0.00
186028679.00
0.08
4.00
-26.00
0.00
294121757.00
0.13
4.00
-40.00
0.00
2238105225.00
1.00
-307.00
-267.00
-123.00
-69.00
-49.00
-26.00
-1877070.00
-487622.00
-1389448.00
-81092.00
-11804.00
-69288.00
($1,958,429.00)
($487,745.00)
($1,389,517.00)
($11,853.00)
($69,314.00)
Rff9457:
From E-PLT-12A