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20180702Avista to Clearwater_PR_03 - Attachment E2.pdf
WORKPAPERS OF DAVE B. DEFELICE Part 2 of 2 Clearwater_PR_03 Attachment E2 AVISTA CORPORATION SPOKANE, WASHINGTON DEPRECIATION STUDY CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC, GAS AND COMMON PLANT AT DECEMBER 31, 2010 Page 1 of 616Clearwater_PR_03 Attachment E2 AVISTA CORPORATION Spokane, Washington DEPRECIATION STUDY CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO ELECTRIC, GAS AND COMMON PLANT AS OF DECEMBER 31, 2010 GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION Harrisburg, Pennsylvania Page 2 of 616Clearwater_PR_03 Attachment E2 Gannett Fleming, Inc. Valuation and Rate Division P.O. Box 67100 • Harrisburg, PA 17106-7100 | 207 Senate Avenue • Camp Hill, PA 17011-2316 t: 717.763.7211 • f: 717.763.4590 www.gannettfleming.com March 23, 2012 Avista Corporation 1411 Mission Avenue Spokane, WA 99220-3727 Attention Ms. Christy Burmeister-Smith Vice President and Controller Ladies and Gentlemen: Pursuant to your request, we have conducted a depreciation study related to the electric, gas and common plant of Avista Corporation. The study results include annual depreciation rates as of December 31, 2010. The attached report presents a description of the methods used in the estimation of depreciation, summaries of annual and accrued depreciation, the statistical support for the life and net salvage estimates and the detailed tabulations of annual and accrued depreciation. Respectfully submitted, GANNETT FLEMING, INC. JOHN J. SPANOS Vice President Valuation and Rate Division JJS/krm 053991 Page 3 of 616Clearwater_PR_03 Attachment E2 Page 4 of 616Clearwater_PR_03 Attachment E2 Page 5 of 616Clearwater_PR_03 Attachment E2 Page 6 of 616Clearwater_PR_03 Attachment E2 Page 7 of 616Clearwater_PR_03 Attachment E2 Page 8 of 616Clearwater_PR_03 Attachment E2 Page 9 of 616Clearwater_PR_03 Attachment E2 Page 10 of 616Clearwater_PR_03 Attachment E2 Page 11 of 616Clearwater_PR_03 Attachment E2 Page 12 of 616Clearwater_PR_03 Attachment E2 Page 13 of 616Clearwater_PR_03 Attachment E2 Page 14 of 616Clearwater_PR_03 Attachment E2 Page 15 of 616Clearwater_PR_03 Attachment E2 Page 16 of 616Clearwater_PR_03 Attachment E2 Page 17 of 616Clearwater_PR_03 Attachment E2 Page 18 of 616Clearwater_PR_03 Attachment E2 Page 19 of 616Clearwater_PR_03 Attachment E2 Page 20 of 616Clearwater_PR_03 Attachment E2 Page 21 of 616Clearwater_PR_03 Attachment E2 Page 22 of 616Clearwater_PR_03 Attachment E2 Page 23 of 616Clearwater_PR_03 Attachment 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