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HomeMy WebLinkAbout20170824Attachment 78D.xlsE-DDC-18 E-DDC-17 Acerno_Cache_XXXXX 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. Page 2 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. Page 1 2016.00 269958.65 -168724.16 -35432.07 0.35 2017.00 269958.65 -195720.02 -25983.52 0.35 539917.30 -364444.18 -61415.59 269958.65 2.00 -182222.09 2.00 -30707.80 2.00 2017.00 269958.65 -170973.81 -34644.69 0.35 2017.00 269958.65 -173223.47 -33857.31 2017.00 269958.65 -175473.12 -33069.93 2017.00 269958.65 -177722.78 -32282.56 2017.00 269958.65 -179972.43 -31495.18 2017.00 269958.65 -182222.09 -30707.80 2017.00 269958.65 -184471.74 -29920.42 2017.00 269958.65 -186721.40 -29133.04 2017.00 269958.65 -188971.06 -28345.66 2017.00 269958.65 -191220.71 -27558.28 2017.00 269958.65 -193470.37 -26770.90 3239503.80 -2186665.07 -368493.56 269958.65 12.00 -182222.09 12.00 -30707.80 12.00 269958.65 -182222.09 -30707.80 57028.76 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