20160923AVU to Staff [115]7) ID Spokane Relicense PME Deferral.xls

E-DDC-18
E-DDC-17
Not Used
WA
Date
REGULATORY ASSET

Total
ADFIT - Monthly Entry
DR (CR)
410200 ZZ ZZ
ADFIT - Balance
Regulatory Asset - Balance
410100 ED ID
Schedule M operating Deduction
Total Monthly Amortization Expense (Benefit)
Schedule M operating Addition
DFIT - Operating Expense (Benefit)
Monthly Deferral of costs Expense (Benefit)
Monthly Interest Expense (Benefit)
Monthly Entry Regulatory Asset
DFIT - Nonoperating Expense (Benefit)
Schedule M Nonoperating Deduction
182323 ED ID
283323 ED ID
ID
184997 ZZ ZZ
184998 ZZ ZZ
419323 ED ID
Months to Amortize
Where is current PM&E Schedule M and ADFIT
03805141 537200 885 C04
03805141 537300 885 C04
2010 P/T ratio
Avista Utilites
Annual Expense
TOTAL
Pro Forma:
Actual in Test Year:
Adjustment:
Amortization of Deferral
Federal Income Taxes
Idaho State Income Taxes
Net
Book
Deferred
PERIOD
Cost
A/D
Tax Bal
Dec
Divide by 2
÷2
Beg/End Mo Avg
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Divide by 12
÷12
Ave Monthly Average
Summary
Deferred Taxes
Net Rate Base Adjustment
IDAHO Rate Base Adjustment
IDAHO
Accumulated Amortization
Spokane River Relicensing - PM&E Deferrals
1/1/2010-12/31/2010
1/1/2012-12/31/2012
537000 ED ID
Normalized Amortization Expense
Amortization Expense per Results
Expense Adjustment
2017 AMA
AVISTA UTILITIES
PAYMENT AND AMORTIZATION SCHEDULE Adjustment No. _______

Workpaper Ref.
Prep by: ____________

Date: Mgr. Review:__________
0.35
120.00
0.01
$0.00
?12?/?31?/?2008
?1?/?31?/?2010
$21,781.89
$21,781.89
$21,781.89
($7,623.66)
$0.00
($7,623.66)
($7,623.66)
?1?/?31?/?2009
?2?/?28?/?2010
$34,813.60
$18.15
12.00
2.00
$34,831.75
$56,613.64
($12,184.76)
($6.35)
($12,191.11)
($19,814.77)
?2?/?28?/?2009
?3?/?31?/?2010
$61,563.62
$47.18
12.00
2.00
0.02
$61,610.80
$118,224.44
($21,547.27)
($16.51)
($21,563.78)
($41,378.55)
?3?/?31?/?2009
?4?/?30?/?2010
$56,666.71
$98.47
12.00
2.00
$56,765.18
$174,989.62
($19,833.35)
($34.46)
($19,867.81)
($61,246.37)
?4?/?30?/?2009
?5?/?31?/?2010
$40,953.00
$145.69
12.00
2.00
$41,098.69
$216,088.31
($14,333.55)
($50.99)
($14,384.54)
($75,630.91)
?5?/?31?/?2009
?6?/?30?/?2010
$53,018.52
$179.82
12.00
2.00
$53,198.34
$269,286.65
($18,556.48)
($62.94)
($18,619.42)
($94,250.33)
?6?/?30?/?2009
?7?/?31?/?2010
$224.00
12.00
2.00
$224.00
$0.00
$269,510.65
$0.00
0.35
($78.40)
($78.40)
($94,328.73)
?7?/?31?/?2009
?8?/?31?/?2010
$224.00
12.00
2.00
$224.00
$0.00
$269,734.65
$0.00
0.35
($78.40)
($78.40)
($94,407.13)
?8?/?31?/?2009
?9?/?30?/?2010
$224.00
12.00
2.00
$224.00
$0.00
$269,958.65
$0.00
0.35
($78.40)
($78.40)
($94,485.53)
?9?/?30?/?2009
?10?/?31?/?2010
$2,249.66
($2,249.66)
($2,249.66)
$267,708.99
$787.38
0.35
$0.00
$787.38
($93,698.15)
?10?/?31?/?2009
?11?/?30?/?2010
$2,249.66
($2,249.66)
($4,499.31)
$265,459.34
$787.38
$0.00
$787.38
($92,910.77)
?11?/?30?/?2009
?12?/?31?/?2010
$2,249.66
($2,249.66)
($6,748.97)
$263,209.68
$787.38
$0.00
$787.38
($92,123.39)
?12?/?31?/?2009
?1?/?31?/?2011
$2,249.66
($2,249.66)
($8,998.62)
$260,960.03
$787.38
$0.00
$787.38
($91,336.01)
?2?/?28?/?2011
$2,249.66
($2,249.66)
($11,248.28)
$258,710.37
$787.38
$0.00
$787.38
($90,548.63)
?3?/?31?/?2011
$2,249.66
($2,249.66)
($13,497.93)
$256,460.72
$787.38
$0.00
$787.38
($89,761.25)
?4?/?30?/?2011
$2,249.66
($2,249.66)
($15,747.59)
$254,211.06
$787.38
$0.00
$787.38
($88,973.87)
?5?/?31?/?2011
$2,249.66
($2,249.66)
($17,997.24)
$251,961.41
$787.38
$0.00
$787.38
($88,186.49)
?6?/?30?/?2011
$2,249.66
($2,249.66)
($20,246.90)
$249,711.75
$787.38
$0.00
$787.38
($87,399.11)
?7?/?31?/?2011
$2,249.66
($2,249.66)
($22,496.55)
$247,462.10
$787.38
$0.00
$787.38
($86,611.73)
?8?/?31?/?2011
$2,249.66
($2,249.66)
($24,746.21)
$245,212.44
$787.38
$0.00
$787.38
($85,824.35)
?9?/?30?/?2011
$2,249.66
($2,249.66)
($26,995.87)
$242,962.79
$787.38
$0.00
$787.38
($85,036.97)
?10?/?31?/?2011
$2,249.66
($2,249.66)
($29,245.52)
$240,713.13
$787.38
$0.00
$787.38
($84,249.60)
?11?/?30?/?2011
$2,249.66
($2,249.66)
($31,495.18)
$238,463.47
$787.38
$0.00
$787.38
($83,462.22)
?12?/?31?/?2011
$2,249.66
($2,249.66)
($33,744.83)
$236,213.82
$787.38
$0.00
$787.38
($82,674.84)
?1?/?31?/?2012
$2,249.66
($2,249.66)
($35,994.49)
$233,964.16
$787.38
$0.00
$787.38
($81,887.46)
?2?/?29?/?2012
$2,249.66
($2,249.66)
($38,244.14)
$231,714.51
$787.38
$0.00
$787.38
($81,100.08)
?3?/?31?/?2012
$2,249.66
($2,249.66)
($40,493.80)
$229,464.85
$787.38
$0.00
$787.38
($80,312.70)
?4?/?30?/?2012
$2,249.66
($2,249.66)
($42,743.45)
$227,215.20
$787.38
$0.00
$787.38
($79,525.32)
?5?/?31?/?2012
$2,249.66
($2,249.66)
($44,993.11)
$224,965.54
$787.38
$0.00
$787.38
($78,737.94)
?6?/?30?/?2012
$2,249.66
($2,249.66)
($47,242.76)
$222,715.89
$787.38
$0.00
$787.38
($77,950.56)
?7?/?31?/?2012
$2,249.66
($2,249.66)
($49,492.42)
$220,466.23
$787.38
$0.00
$787.38
($77,163.18)
?8?/?31?/?2012
$2,249.66
($2,249.66)
($51,742.07)
$218,216.58
$787.38
$0.00
$787.38
($76,375.80)
?9?/?30?/?2012
$2,249.66
($2,249.66)
($53,991.73)
$215,966.92
$787.38
$0.00
$787.38
($75,588.42)
?10?/?31?/?2012
$2,249.66
($2,249.66)
($56,241.39)
$213,717.26
$787.38
$0.00
$787.38
($74,801.04)
?11?/?30?/?2012
$2,249.66
($2,249.66)
($58,491.04)
$211,467.61
$787.38
$0.00
$787.38
($74,013.66)
?12?/?31?/?2012
$2,249.66
($2,249.66)
($60,740.70)
$209,217.95
$787.38
$0.00
$787.38
($73,226.28)
?1?/?31?/?2013
$2,249.66
($2,249.66)
($62,990.35)
$206,968.30
$787.38
$0.00
$787.38
($72,438.90)
?2?/?28?/?2013
$2,249.66
($2,249.66)
($65,240.01)
$204,718.64
$787.38
$0.00
$787.38
($71,651.53)
?3?/?31?/?2013
$2,249.66
($2,249.66)
($67,489.66)
$202,468.99
$787.38
$0.00
$787.38
($70,864.15)
?4?/?30?/?2013
$2,249.66
($2,249.66)
($69,739.32)
$200,219.33
$787.38
$0.00
$787.38
($70,076.77)
?5?/?31?/?2013
$2,249.66
($2,249.66)
($71,988.97)
$197,969.68
$787.38
$0.00
$787.38
($69,289.39)
?6?/?30?/?2013
$2,249.66
($2,249.66)
($74,238.63)
$195,720.02
$787.38
$0.00
$787.38
($68,502.01)
?7?/?31?/?2013
$2,249.66
($2,249.66)
($76,488.28)
$193,470.37
$787.38
$0.00
$787.38
($67,714.63)
?8?/?31?/?2013
$2,249.66
($2,249.66)
($78,737.94)
$191,220.71
$787.38
$0.00
$787.38
($66,927.25)
?9?/?30?/?2013
$2,249.66
($2,249.66)
($80,987.60)
$188,971.05
$787.38
$0.00
$787.38
($66,139.87)
?10?/?31?/?2013
$2,249.66
($2,249.66)
($83,237.25)
$186,721.40
$787.38
$0.00
$787.38
($65,352.49)
?11?/?30?/?2013
$2,249.66
($2,249.66)
($85,486.91)
$184,471.74
$787.38
$0.00
$787.38
($64,565.11)
?12?/?31?/?2013
$2,249.66
($2,249.66)
($87,736.56)
$182,222.09
$787.38
$0.00
$787.38
($63,777.73)
?1?/?31?/?2014
$2,249.66
($2,249.66)
($89,986.22)
$179,972.43
$787.38
$0.00
$787.38
($62,990.35)
?2?/?28?/?2014
$2,249.66
($2,249.66)
($92,235.87)
$177,722.78
$787.38
$0.00
$787.38
($62,202.97)
?3?/?31?/?2014
$2,249.66
($2,249.66)
($94,485.53)
$175,473.12
$787.38
$0.00
$787.38
($61,415.59)
?4?/?30?/?2014
$2,249.66
($2,249.66)
($96,735.18)
$173,223.47
$787.38
$0.00
$787.38
($60,628.21)
?5?/?31?/?2014
$2,249.66
($2,249.66)
($98,984.84)
$170,973.81
$787.38
$0.00
$787.38
($59,840.83)
?6?/?30?/?2014
$2,249.66
($2,249.66)
($101,234.49)
$168,724.16
$787.38
$0.00
$787.38
($59,053.45)
?7?/?31?/?2014
$2,249.66
($2,249.66)
($103,484.15)
$166,474.50
$787.38
$0.00
$787.38
($58,266.08)
?8?/?31?/?2014
$2,249.66
($2,249.66)
($105,733.80)
$164,224.85
$787.38
$0.00
$787.38
($57,478.70)
?9?/?30?/?2014
$2,249.66
($2,249.66)
($107,983.46)
$161,975.19
$787.38
$0.00
$787.38
($56,691.32)
?10?/?31?/?2014
$2,249.66
($2,249.66)
($110,233.12)
$159,725.53
$787.38
$0.00
$787.38
($55,903.94)
?11?/?30?/?2014
$2,249.66
($2,249.66)
($112,482.77)
$157,475.88
$787.38
$0.00
$787.38
($55,116.56)
?12?/?31?/?2014
$2,249.66
($2,249.66)
($114,732.43)
$155,226.22
$787.38
$0.00
$787.38
($54,329.18)
?1?/?31?/?2015
$2,249.66
($2,249.66)
($116,982.08)
$152,976.57
$787.38
$0.00
$787.38
($53,541.80)
?2?/?28?/?2015
$2,249.66
($2,249.66)
($119,231.74)
$150,726.91
$787.38
$0.00
$787.38
($52,754.42)
?3?/?31?/?2015
$2,249.66
($2,249.66)
($121,481.39)
$148,477.26
$787.38
$0.00
$787.38
($51,967.04)
?4?/?30?/?2015
$2,249.66
($2,249.66)
($123,731.05)
$146,227.60
$787.38
$0.00
$787.38
($51,179.66)
?5?/?31?/?2015
$2,249.66
($2,249.66)
($125,980.70)
$143,977.95
$787.38
$0.00
$787.38
($50,392.28)
?6?/?30?/?2015
$2,249.66
($2,249.66)
($128,230.36)
$141,728.29
$787.38
$0.00
$787.38
($49,604.90)
?7?/?31?/?2015
$2,249.66
($2,249.66)
($130,480.01)
$139,478.64
$787.38
$0.00
$787.38
($48,817.52)
?8?/?31?/?2015
$2,249.66
($2,249.66)
($132,729.67)
$137,228.98
$787.38
$0.00
$787.38
($48,030.14)
?9?/?30?/?2015
$2,249.66
($2,249.66)
($134,979.32)
$134,979.32
$787.38
$0.00
$787.38
($47,242.76)
?10?/?31?/?2015
$2,249.66
($2,249.66)
($137,228.98)
$132,729.67
$787.38
$0.00
$787.38
($46,455.38)
?11?/?30?/?2015
$2,249.66
($2,249.66)
($139,478.64)
$130,480.01
$787.38
$0.00
$787.38
($45,668.00)
?12?/?31?/?2015
$2,249.66
($2,249.66)
($141,728.29)
$128,230.36
$787.38
$0.00
$787.38
($44,880.63)
?1?/?31?/?2016
$2,249.66
($2,249.66)
($143,977.95)
$125,980.70
$787.38
$0.00
$787.38
($44,093.25)
?2?/?29?/?2016
$2,249.66
($2,249.66)
($146,227.60)
$123,731.05
$787.38
$0.00
$787.38
($43,305.87)
?3?/?31?/?2016
$2,249.66
($2,249.66)
($148,477.26)
$121,481.39
$787.38
$0.00
$787.38
($42,518.49)
?4?/?30?/?2016
$2,249.66
($2,249.66)
($150,726.91)
$119,231.74
$787.38
$0.00
$787.38
($41,731.11)
?5?/?31?/?2016
$2,249.66
($2,249.66)
($152,976.57)
$116,982.08
$787.38
$0.00
$787.38
($40,943.73)
?6?/?30?/?2016
$2,249.66
($2,249.66)
($155,226.22)
$114,732.43
$787.38
$0.00
$787.38
($40,156.35)
?7?/?31?/?2016
$2,249.66
($2,249.66)
($157,475.88)
$112,482.77
$787.38
$0.00
$787.38
($39,368.97)
?8?/?31?/?2016
$2,249.66
($2,249.66)
($159,725.53)
$110,233.12
$787.38
$0.00
$787.38
($38,581.59)
?9?/?30?/?2016
$2,249.66
($2,249.66)
($161,975.19)
$107,983.46
$787.38
$0.00
$787.38
($37,794.21)
?10?/?31?/?2016
$2,249.66
($2,249.66)
($164,224.85)
$105,733.80
$787.38
$0.00
$787.38
($37,006.83)
?11?/?30?/?2016
$2,249.66
($2,249.66)
($166,474.50)
$103,484.15
$787.38
$0.00
$787.38
($36,219.45)
?12?/?31?/?2016
$2,249.66
($2,249.66)
($168,724.16)
$101,234.49
$787.38
$0.00
$787.38
($35,432.07)
?1?/?31?/?2017
$2,249.66
($2,249.66)
($170,973.81)
$98,984.84
$787.38
$0.00
$787.38
($34,644.69)
?2?/?28?/?2017
$2,249.66
($2,249.66)
($173,223.47)
$96,735.18
$787.38
$0.00
$787.38
($33,857.31)
?3?/?31?/?2017
$2,249.66
($2,249.66)
($175,473.12)
$94,485.53
$787.38
$0.00
$787.38
($33,069.93)
?4?/?30?/?2017
$2,249.66
($2,249.66)
($177,722.78)
$92,235.87
$787.38
$0.00
$787.38
($32,282.56)
?5?/?31?/?2017
$2,249.66
($2,249.66)
($179,972.43)
$89,986.22
$787.38
$0.00
$787.38
($31,495.18)
?6?/?30?/?2017
$2,249.66
($2,249.66)
($182,222.09)
$87,736.56
$787.38
$0.00
$787.38
($30,707.80)
?7?/?31?/?2017
$2,249.66
($2,249.66)
($184,471.74)
$85,486.91
$787.38
$0.00
$787.38
($29,920.42)
?8?/?31?/?2017
$2,249.66
($2,249.66)
($186,721.40)
$83,237.25
$787.38
$0.00
$787.38
($29,133.04)
?9?/?30?/?2017
$2,249.66
($2,249.66)
($188,971.06)
$80,987.59
$787.38
$0.00
$787.38
($28,345.66)
?10?/?31?/?2017
$2,249.66
($2,249.66)
($191,220.71)
$78,737.94
$787.38
$0.00
$787.38
($27,558.28)
?11?/?30?/?2017
$2,249.66
($2,249.66)
($193,470.37)
$76,488.28
$787.38
$0.00
$787.38
($26,770.90)
?12?/?31?/?2017
$2,249.66
($2,249.66)
($195,720.02)
$74,238.63
$787.38
$0.00
$787.38
($25,983.52)
?1?/?31?/?2018
$2,249.66
($2,249.66)
($197,969.68)
$71,988.97
$787.38
$0.00
$787.38
($25,196.14)
?2?/?28?/?2018
$2,249.66
($2,249.66)
($200,219.33)
$69,739.32
$787.38
$0.00
$787.38
($24,408.76)
?3?/?31?/?2018
$2,249.66
($2,249.66)
($202,468.99)
$67,489.66
$787.38
$0.00
$787.38
($23,621.38)
?4?/?30?/?2018
$2,249.66
($2,249.66)
($204,718.64)
$65,240.01
$787.38
$0.00
$787.38
($22,834.00)
?5?/?31?/?2018
$2,249.66
($2,249.66)
($206,968.30)
$62,990.35
$787.38
$0.00
$787.38
($22,046.62)
?6?/?30?/?2018
$2,249.66
($2,249.66)
($209,217.95)
$60,740.70
$787.38
$0.00
$787.38
($21,259.24)
?7?/?31?/?2018
$2,249.66
($2,249.66)
($211,467.61)
$58,491.04
$787.38
$0.00
$787.38
($20,471.86)
?8?/?31?/?2018
$2,249.66
($2,249.66)
($213,717.26)
$56,241.39
$787.38
$0.00
$787.38
($19,684.48)
?9?/?30?/?2018
$2,249.66
($2,249.66)
($215,966.92)
$53,991.73
$787.38
$0.00
$787.38
($18,897.11)
?10?/?31?/?2018
$2,249.66
($2,249.66)
($218,216.58)
$51,742.07
$787.38
$0.00
$787.38
($18,109.73)
?11?/?30?/?2018
$2,249.66
($2,249.66)
($220,466.23)
$49,492.42
$787.38
$0.00
$787.38
($17,322.35)
?12?/?31?/?2018
$2,249.66
($2,249.66)
($222,715.89)
$47,242.76
$787.38
$0.00
$787.38
($16,534.97)
?1?/?31?/?2019
$2,249.66
($2,249.66)
($224,965.54)
$44,993.11
$787.38
$0.00
$787.38
($15,747.59)
?2?/?28?/?2019
$2,249.66
($2,249.66)
($227,215.20)
$42,743.45
$787.38
$0.00
$787.38
($14,960.21)
?3?/?31?/?2019
$2,249.66
($2,249.66)
($229,464.85)
$40,493.80
$787.38
$0.00
$787.38
($14,172.83)
?4?/?30?/?2019
$2,249.66
($2,249.66)
($231,714.51)
$38,244.14
$787.38
$0.00
$787.38
($13,385.45)
?5?/?31?/?2019
$2,249.66
($2,249.66)
($233,964.16)
$35,994.49
$787.38
$0.00
$787.38
($12,598.07)
?6?/?30?/?2019
$2,249.66
($2,249.66)
($236,213.82)
$33,744.83
$787.38
$0.00
$787.38
($11,810.69)
?7?/?31?/?2019
$2,249.66
($2,249.66)
($238,463.47)
$31,495.18
$787.38
$0.00
$787.38
($11,023.31)
?8?/?31?/?2019
$2,249.66
($2,249.66)
($240,713.13)
$29,245.52
$787.38
$0.00
$787.38
($10,235.93)
?9?/?30?/?2019
$2,249.66
($2,249.66)
($242,962.79)
$26,995.86
$787.38
$0.00
$787.38
($9,448.55)
?10?/?31?/?2019
$2,249.66
($2,249.66)
($245,212.44)
$24,746.21
$787.38
$0.00
$787.38
($8,661.17)
?11?/?30?/?2019
$2,249.66
($2,249.66)
($247,462.10)
$22,496.55
$787.38
$0.00
$787.38
($7,873.79)
?12?/?31?/?2019
$2,249.66
($2,249.66)
($249,711.75)
$20,246.90
$787.38
$0.00
$787.38
($7,086.42)
?1?/?31?/?2020
$2,249.66
($2,249.66)
($251,961.41)
$17,997.24
$787.38
$0.00
$787.38
($6,299.04)
?2?/?29?/?2020
$2,249.66
($2,249.66)
($254,211.06)
$15,747.59
$787.38
$0.00
$787.38
($5,511.66)
?3?/?31?/?2020
$2,249.66
($2,249.66)
($256,460.72)
$13,497.93
$787.38
$0.00
$787.38
($4,724.28)
?4?/?30?/?2020
$2,249.66
($2,249.66)
($258,710.37)
$11,248.28
$787.38
$0.00
$787.38
($3,936.90)
?5?/?31?/?2020
$2,249.66
($2,249.66)
($260,960.03)
$8,998.62
$787.38
$0.00
$787.38
($3,149.52)
?6?/?30?/?2020
$2,249.66
($2,249.66)
($263,209.68)
$6,748.97
$787.38
$0.00
$787.38
($2,362.14)
?7?/?31?/?2020
$2,249.66
($2,249.66)
($265,459.34)
$4,499.31
$787.38
$0.00
$787.38
($1,574.76)
?8?/?31?/?2020
$2,249.66
($2,249.66)
($267,708.99)
$2,249.66
$787.38
$0.00
$787.38
($787.38)
?9?/?30?/?2020
$2,249.66
($2,249.66)
($269,958.65)
$0.00
$787.38
$0.00
$787.38
$0.00
$268,797.34
$269,958.65
$1,161.31
$0.00
$406.46
($406.46)
$0.00
CGroome:
In the G/L, this was posted as $47.18 instead of $47.16.
Adjustment No. _______

Workpaper Ref.
Prep by: ____________

Date: Mgr. Review:__________
2015.00
269958.65
-141728.29
-44880.63
0.35
2016.00
269958.65
-168724.16
-35432.07
0.35
539917.30
-310452.45
-80312.70
269958.65
2.00
-155226.22
2.00
-40156.35
2.00
2016.00
269958.65
-143977.95
-44093.25
0.35
2016.00
269958.65
-146227.60
-43305.87
2016.00
269958.65
-148477.26
-42518.49
2016.00
269958.65
-150726.91
-41731.11
2016.00
269958.65
-152976.57
-40943.73
2016.00
269958.65
-155226.22
-40156.35
2016.00
269958.65
-157475.88
-39368.97
2016.00
269958.65
-159725.53
-38581.59
2016.00
269958.65
-161975.19
-37794.21
2016.00
269958.65
-164224.85
-37006.83
2016.00
269958.65
-166474.50
-36219.45
3239503.80
-1862714.68
-481876.19
269958.65
12.00
-155226.22
12.00
-40156.35
12.00
269958.65
-155226.22
-40156.35
74576.08
26995.87
26996.00
-0.14

Page of
1.00
0.00
1.00
$26,995.87
$26,995.87
$26,995.87
$26,995.87
$0.00
$0.00
$0.00
$0.00
$0.00
0.35
$0.00
0.35
$0.00
$0.00
$0.00
0.02
$0.00
$0.00
$0.00