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Home My WebLink About20160923AVU to Staff [115]3&4) ID KettleFalls & Boulder Park.xlsE-DDC-12 E-DDC-11 E-DDC-10 E-DDC-9 All_Years AMA_Calc AMA_Monthly_DFIT amort Amort_Schedule DFIT_Schedule ID12xx ID6xx Monthly Recover TableName Dummy Kettle Falls Accumulated Balance Depreciation Test Period Amortization AMA Accumulated Depreciation Total Average Kettle Falls Disallowance *************** Year Rate Amount **** ********* Adjustment Net State of Idaho Average Monthly Average Calculation 1983 - 2019 Production Plant Rate Base Depreciation Rates Percent Disallowance Disallowance Amount - System Idaho Allocation Percentage Disallowance Amount - Idaho 1985-2018 Depreciation Amount Net Balance End Accum. Depr. of Period Monthly ************* Month Average Monthly Average Plant A/D AMA Net Disallowance AVISTA UTILITIES Avista Utilities Boulder Park Disallowance 101050.ED.ID 108050.ED.ID 190040.ED.ID Gross Accum Deprec DFIT Net Rate Base Avg of monthly averages Accum deprec Difference checks to account 407405 Service:ED Jurisdiction:ID Accounting Period Kettle Falls & Boulder Park Disallowance Boulder Park Input from KF work papers Plant Balance Write Off Accum Deprec Accum DFIT check with Boulder Park tab Per Results (E-OPS-12A) checks to account 407403 Ferc Acct:101050 Ferc Acct Desc:BOULDER PARK (BPK) DISALLOWED Beginning Balance Monthly Activity Ending Balance Sum: 0.00 Ferc Acct:108050 Ferc Acct Desc:ACC AMT BPK DISALLOWED PLANT Ferc Acct:190040 Ferc Acct Desc:ADFIT IPUC DISALLOWED PLANT ID Direct GL Account Balance Ferc Account : '101050' , Accounting Period : '2015%' GL Account Balance Ferc Account : '108050' , Accounting Period : '2015%' GL Account Balance Ferc Account : '190040' , Accounting Period : '2015%' Sum: 108,531.08 Sum: --37,985.95 Twelve Months Ended 12/31/15 Twelve Months Ended December 31, 2015 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ 201501.00 -2600000.00 0.00 -2600000.00 201502.00 -2600000.00 0.00 -2600000.00 201503.00 -2600000.00 0.00 -2600000.00 201504.00 -2600000.00 0.00 -2600000.00 201505.00 -2600000.00 0.00 -2600000.00 201506.00 -2600000.00 0.00 -2600000.00 201507.00 -2600000.00 0.00 -2600000.00 201508.00 -2600000.00 0.00 -2600000.00 201509.00 -2600000.00 0.00 -2600000.00 201510.00 -2600000.00 0.00 -2600000.00 201511.00 -2600000.00 0.00 -2600000.00 201512.00 -2600000.00 0.00 -2600000.00 201501.00 1321882.88 8606.85 1330489.73 201502.00 1330489.73 8606.85 1339096.58 201503.00 1339096.58 8606.85 1347703.43 201504.00 1347703.43 8606.85 1356310.28 201505.00 1356310.28 8606.85 1364917.13 201506.00 1364917.13 9356.69 1374273.82 201507.00 1374273.82 9356.69 1383630.51 201508.00 1383630.51 9356.69 1392987.20 201509.00 1392987.20 9356.69 1402343.89 201510.00 1402343.89 9356.69 1411700.58 201511.00 1411700.58 9356.69 1421057.27 201512.00 1421057.27 9356.69 1430413.96 201501.00 447340.81 -3012.40 444328.41 201502.00 444328.41 -3012.40 441316.01 201503.00 441316.01 -3012.40 438303.61 201504.00 438303.61 -3012.40 435291.21 201505.00 435291.21 -3012.40 432278.81 201506.00 432278.81 -3274.85 429003.96 201507.00 429003.96 -3274.85 425729.11 201508.00 425729.11 -3274.85 422454.26 201509.00 422454.26 -3274.85 419179.41 201510.00 419179.41 -3274.85 415904.56 201511.00 415904.56 -3274.85 412629.71 201512.00 412629.71 -3274.85 409354.86 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ ?12?/?1?/?2014 -2600000.00 1321883.00 447341.00 ?12?/?1?/?2015 -2600000.00 1430414.00 409355.00 -5200000.00 2752297.00 856696.00 -2600000.00 2.00 1376149.00 2.00 428348.00 2.00 ?1?/?1?/?2015 -2600000.00 1330490.00 444328.00 ?2?/?1?/?2015 -2600000.00 1339097.00 441316.00 ?3?/?1?/?2015 -2600000.00 1347703.00 438304.00 ?4?/?1?/?2015 -2600000.00 1356310.00 435291.00 ?5?/?1?/?2015 -2600000.00 1364917.00 432279.00 ?6?/?1?/?2015 -2600000.00 1374274.00 429004.00 ?7?/?1?/?2015 -2600000.00 1383631.00 425729.00 ?8?/?1?/?2015 -2600000.00 1392987.00 422454.00 ?9?/?1?/?2015 -2600000.00 1402344.00 419179.00 ?10?/?1?/?2015 -2600000.00 1411701.00 415905.00 ?11?/?1?/?2015 -2600000.00 1421057.00 412630.00 -31200000.00 16500660.00 5144767.00 -2600000.00 12.00 1375055.00 12.00 428731.00 12.00 ($796,214.00) ?12?/?1?/?2015 1430414.00 ?12?/?1?/?2014 1321883.00 108531.00 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ $86,790,051.00 0.10 $8,679,005.00 1983.00 1/25*1/12= 1/25*1/12= 3.33E-03 1.00 25.00 1.00 12.00 0.35 1984.00 1/25*179/365= 1/25*179/365= 0.02 1.00 25.00 179.00 365.00 $3,009,445.00 $3,009,445.00 1/35= 1/35= 0.03 1.00 35.00 $85,983/12= $85,983/12= $7,165.25 85983.00 12.00 2019.00 1983.00 3.33E-03 $10,030.00 $10,030.00 $2,999,415.00 1984.00 0.02 59033.00 69063.00 2940382.00 ?12?/?1?/?2014 $2,648,553.00 $360,892.00 1985.00 0.03 85983.00 155046.00 2854399.00 ?1?/?1?/?2015 7165.25 2655718.25 353726.75 2652135.63 2.00 1986.00 0.03 85983.00 241029.00 2768416.00 ?2?/?1?/?2015 7165.25 2662883.50 346561.50 2659300.88 1987.00 0.03 85983.00 327012.00 2682433.00 ?3?/?1?/?2015 7165.25 2670048.75 339396.25 2666466.13 1988.00 0.03 85983.00 412995.00 2596450.00 ?4?/?1?/?2015 7165.25 2677214.00 332231.00 2673631.38 1989.00 0.03 85983.00 498978.00 2510467.00 ?5?/?1?/?2015 7165.25 2684379.25 325065.75 2680796.63 1990.00 0.03 85983.00 584961.00 2424484.00 ?6?/?1?/?2015 7165.25 2691544.50 317900.50 2687961.88 1991.00 0.03 85983.00 670944.00 2338501.00 ?7?/?1?/?2015 7165.25 2698709.75 310735.25 2695127.13 1992.00 0.03 85983.00 756927.00 2252518.00 ?8?/?1?/?2015 7165.25 2705875.00 303570.00 2702292.38 1993.00 0.03 85983.00 842910.00 2166535.00 ?9?/?1?/?2015 7165.25 2713040.25 296404.75 2709457.63 1994.00 0.03 85983.00 928893.00 2080552.00 ?10?/?1?/?2015 7165.25 2720205.50 289239.50 2716622.88 1995.00 0.03 85983.00 1014876.00 1994569.00 ?11?/?1?/?2015 7165.25 2727370.75 282074.25 2723788.13 1996.00 0.03 85983.00 1100859.00 1908586.00 ?12?/?1?/?2015 7165.25 2734536.00 274909.00 2730953.38 1997.00 0.03 85983.00 1186842.00 1822603.00 1998.00 0.03 85983.00 1272825.00 1736620.00 1999.00 0.03 85983.00 1358808.00 1650637.00 2000.00 0.03 85983.00 1444791.00 1564654.00 2001.00 0.03 85983.00 1530774.00 1478671.00 2002.00 0.03 85983.00 1616757.00 1392688.00 2003.00 0.03 85983.00 1702740.00 1306705.00 $32,298,534.06 2004.00 0.03 85983.00 1788723.00 1220722.00 12.00 2005.00 0.03 85983.00 1874706.00 1134739.00 2006.00 0.03 85983.00 1960689.00 1048756.00 $2,691,544.51 12.00 2007.00 0.03 85983.00 2046672.00 962773.00 2008.00 0.03 85983.00 2132655.00 876790.00 2009.00 0.03 85983.00 2218638.00 790807.00 2010.00 0.03 85983.00 2304621.00 704824.00 2011.00 0.03 85983.00 2390604.00 618841.00 2012.00 0.03 85983.00 2476587.00 532858.00 2013.00 0.03 85983.00 2562570.00 446875.00 2014.00 0.03 85983.00 2648553.00 360892.00 $3,009,445.00 2015.00 0.03 85983.00 2734536.00 274909.00 -2691545.00 2016.00 0.03 85983.00 2820519.00 188926.00 $317,900.00 2017.00 0.03 85983.00 2906502.00 102943.00 2018.00 0.03 85983.00 2992485.00 16960.00 2019.00 Balance 16960.00 3009445.00 0.00 $3,009,445.00 ?12?/?1?/?2013 $2,691,545.00 ?12?/?1?/?2013 $317,900.00 Adjustment No. _______ Workpaper Ref. Prep by: ____________ Date: Mgr. Review:__________ ($3,009,445.00) ($2,600,000.00) ($5,609,445.00) $2,691,545.00 $1,375,055.00 $4,066,600.00 $0.00 $428,731.00 $428,731.00 ($317,900.00) ($796,214.00) ($1,114,114.00) $0.00 Accum deprec $1,430,414.00 Accum deprec $1,321,883.00 $108,531.00 $108,531.00 $0.00 $0.00