HomeMy WebLinkAbout20121123Avista to Staff 26,27,31,33,39,40,47.pdfAvista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone-509-489-0500
Tell Free 800-727-9170
AVISTK
Corp.
November 21, 2012
211T2N0V23 tttl 9:22
tOAHO UTILITIES COMMISSION
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ID 83720-0074
Attn: Karl T. Klein
Weldon B. Stutzman
Deputy Attorney General
Re: Production Request of the Commission Staff in Case Nos. AVU-E-12-08 and
AVU-G- 12-07
Dear Mr. Klein and Mr. Stutzman,
Enclosed are an original and three copies of Avista's responses to IPUC Staffs production
requests in the above referenced docket. Included in this mailing are Avista's responses to
production requests 026, 027, 031, 033, 039, 040, and 047. The electronic versions of the
responses were emailed on 11/21/12 and are also being provided in electronic format on the CD
included in this mailing.
Also included is Avista's CONFIDENTIAL response to PR 033C. This response contains
TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and is separately filed
under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the
Protective Agreement between Avista and IPUC Staff dated October 16, 2012. It is being
provided under a sealed separate envelope, marked CONFIDENTIAL.
If there are any questions regarding the enclosed information, please contact Paul Kimball at
(509) 495-4584 or via e-mail at paul.kimballavistacorp.com
Sincerely,
Paul Kimball
Regulatory Analyst
Enclosures
CC: all parties
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/20/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen-Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-026 TELEPHONE: (509) 495-2293
REQUEST:
Please provide the line item detail for the Information Technology Refresh Blanket by project for
2010, 2011, 2012, and 2013. Please include both budgeted and actual-to-date costs for each
project.
RESPONSE:
Information Technology Refresh Blanket transactions are included under ER 5005. All of the
projects included in this ER are blanket projects. Since these projects are blankets, the total amount
spent in a month transfers to plant-in-service at the end of that month.
Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012
through October 31.
Company witness Dave DeFelice's testimony and workpapers provide the requested budget
information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89
through 101 list 2013 projects by ER and details the expected month the project will be completed
and will be transferred to plant in service. The source of this data is the Company's 2012 capital
budget. Both hardcopies and electronic copies were provided with the original filing.
Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER
through October 31, 2012.
Ferc Acct 107000
AFUDC. DC Battery replacement 3 SPR 62 62
AFUDC
--
3 Springs MW Refresh 157
-..
2,169 2,327
Centralized Assets 3 Springs MW Refresh 25,916 2,388 28,304
Contractor 3 Springs MW Refresh 859 279 1,139
Labor 3 Springs MW Refresh 1,278 531 1,809
Overhead 3 Springs MW Refresh 2,966 750 3,716
AFUDC TWACS UDP Commun Transit 37 307 344
Contractor TWACS UDP Commun Transit 8,792 8,963 (23) 17,732
Labor TWACS UDP Commun Transit 403 (105) 298
Overhead TWACS UDP Commun Transit 392 617 21 1,030
Voucher TWACS UDP Commun Transit 5,934 (2,377) 358 . 3,916
AFUDC FN Upgrade Ver 4 1 321 321
Centralized Assets FN Upgrade Ver 4 1 9,363 9,363
Cbntractor FN Upgrade Ver 4 1 . 23, 7261,11 23,726
Labor FN Upgrade Ver4l 611 611
Overhead FN yrade Ver 4 1
- I
.
iTiIiI
1,308 11308
Contractor Noxon Phone System
--
139 139
Overhead Noxon Phone System
AFUDC Long Lake Phone system 3,636 3,636
Centralized Assets Long Lake Phone system 14,944 3,632 18,576
Contractor Long Lake Phone system 44,177 9,689 5,866
Employee Expenses Long Lake Phone system 42 42
Labor Long Lake Phone system 8,894 $,336 12,230
Overhead Long Lake Phone system 11,493 3,112 14,606
Transportation Long Lake Phone system 1,787 580 2,367
Voucher LonjLake Phone system 7,152
---
7,152
--
AFUDC -Little Falls Phone system 2,799 414 3,213
Centralized Assets Little Falls Phone system 8,167 8,167
Contractor Little Falls Phone system 41,452 25,217 66,669
Labor Little Falls Phone system . 4,403 3,062 7,465
Overhead Little Falls Phone system 6,679 2,662 ,341
Transportation Little Falls Phone system 2,077 593 2,669
Staff-PR-026 Attachment A.xlsx Page 1 of 21
Voucher Little Falls Phone system 5,614 5,614
Centralized Assets Cabinet Gorge Phone system 92 92
Contractor Cabinet Gorge Phone system 3,858 3,858
Labor Cabinet Gorge Phone system 72 72
Overhead Cabinet Gorge Phone system 569 569
Voucher Cabinet Gorge Phone system 546 546 Th4
Centralized Assets Cochran Gauge station ethernet 1,689 1,689
Contractor Cochran Gauge station ethernet 6,998 50 7,048
Labor Cochran Gauge station ethernet 1,615 1,045 2,659
Overhead Cochran Gauge station ethernet 1,646 883 2,529
Transportation Cochran Gauge station ethernet 159 159
Voucher Cochran Gauge station ethernet 942 942
AFUDC Sonet Network Time Standard
Contractor Sonet Network Time Standard
Labor Sonet Network Time Standard
Overhead Sonet Network Time Standard
Transportation Sonet Network Time Standard
1,699 1,699
14,192 14,192
7,387 7,387
5,218 5,218
366 366
AFUDC DC Battery Replacement 803 803
Centralized Assets DC Battery Replacement 320 320
Contractor DC Battery Replacement 6,414 6,414
Employee Expenses DC Battery Replacement 100 100
Labor DC Battery Replacement (531) (531)
Overhead DC Battery Replacement (790) (790)
Voucher DC BatteryReplacement (2,002) (2,002)
.
Centralized Assets Refrsh MAN at Seehorn US Bank 38,352 38,352
Contractor Refrsh MAN at Seehorn US Bank 46,804 5,823 52,626
Employee Expenses Ref rsh MAN at Seehorn US Bank 63 63
Labor Refrsh MAN at Seehorn US Bank 2,186 2,000 4,186
Overhead Refrsh MAN at Seehorn US Bank 6,223 1,571 7,793
Voucher Relish MAN at Seehorn US Bank 37 37
AFUDC Netwrk lmprov Colville Warehse (5) (5)
Contractor Netwrk lmprov Colville Warehse (1,400) (1,400)
Labor Netwrk lmprov Colville Warehse (75) (75)
Overhead Netwrk lmprov Colville Warehse (70) (70)
AFUDC Netwrk lmprov Lewiston 0 0
Staff-PR-026 Attachment A.xlsx . Page 2 of 21
-
Contractor Netwrk lmprov Lewiston 0 0
Labor Netwrk lmprov Lewiston (0)
(0)
Overhead Netwrk lmorov Lewiston
Labor DC Battery Repi Monumental mt 1,925 1,925
Overhead DC Battery Repi Monumental rnt 1,941 1,941
Voucher DC Battery Repi Monumental mt 2,165 2,165
Contractor Downstream Warning Refresh 20,262 40,608 (60,869) (0)
Employee Expenses Downstream Warning Refresh 225 (121) (104) -
Labor Downstream Warning Refresh 2,187 159 (2,346) (0)
Overhead Downstream Warning Refresh 1,678 430 (2,108) 0
Transportation Downstream Warning Refresh 747 (747) -
Voucher Downstream Warning Refresh . - IJTL -
0
AFUDC
-i
Noxon Warehouse 3 new phone
___________
374 1,190 1,577 3,142
Contractor Noxon Warehouse 3 new phone 4,365 13,598 3,613 21,575
Labor Noxon Warehouse 3 new phone 1,503 692 2,195
Overhead Noxon Warehouse 3 new phone 1,308 602 1,910
Transportation Noxon Warehouse 3 new phone 688 688
AFUDC Stratford MW refresh 128 3,045 6,460 9,634
Centralized Assets Stratford MW refresh 40,176 3,743 43,919
Contractor Stratford MW refresh 25,891 8,274 858 35,022
Labor Stratford MW refresh 2,588 3,825 5,076 11,489
Overhead Stratford MW refresh 1,662 6,048 5,291 13,002
Vehicle Stratford MW refresh 60 60
Voucher Stratford MW refresh 9,692 9,692
AFUDC Mt Spokane DC Power Pint repic 40 40
LContractor Mt Spokane DC Power Pint replc 35,823 134
Labor Mt Spokane DC Power Pint repic 6,015 4,364 10,380
Overhead Mt Spokane DC Power Pint repic 9,001 3,687 12,688
Transportation Mt Spokane DC Power Pint repic 2,003 84 2,087
Voucher Mt Spokane DC Power Pint replc 39,847 2,174 42,021
-- -
LAFUDC Corn DC Plant upgrade Rathdrum 1,079 688 1,767
Centralized Assets Corn DC Plant upgrade Rathdrum .
267
Contractor Corn DC Plant upgrade Rathdrum . 7,801 443 8,243
Labor Corn DC Plant upgrade Rathdrum 12,102 7,570 19,672
Overhead Corn DC Plant upgrade Rathdrum 11,299 7,186 18,485
Transportation Corn DC Plant upgrade Rathdrurn 327 1,032 1,359
Staff-PR-026 Attachment A.xisx Page 3 of 21
Voucher Corn DC Plant upgrade Rathdrurn 16,221 133 16,354
AFUOC Corn DC Plant upgrde Post Falls 798 520 1,318
Contractor Corn DC Plant upgrde Post Falls 5,955 269 6,224
Employee Expenses Corn DC Plant upgrde Post Falls 55 55
Labor Corn DC Plant upgrde Post Falls 8,858 408 9,266
Overhead Corn DC Plant upgrde Post Falls 8,625 (812) 7,813
Transportation Corn DC Plant upgrde Post Falls 88 88
Voucher Corn DC Plant upgrde Post Falls 16,184 (16,184) -
AFUDC StMaries Tech Refresh comrn 713 713
Centralized Assets St Manes Tech Refresh cornrn 9,516 9,516
Contractor St Manes Tech Refresh comm 14,137 14,137
Employee Expenses St Manes Tech Refresh comm 205 205
Labor St Manes Tech Refresh comm 2,559 2,559
Overhead St Manes Tech Refresh comm 2,674 2,674
Transportation St Manes Tech Refresh comm 434 . 434
AFUDC Post Falls Phone System Ref 310 130 439
Centralized Assets Post Falls Phone System Ref 17,578 (0) 17,578
Contractor Post Falls Phone System Ref 8,440 22,571 31,012
Labor Post Falls Phone System Ref 1. 1
258 2,736 2,993
Overhead Post Falls Phone System Ref 216 2,561 2,777
Transportation Post Falls Phone System Ref 185 185
Voucher Post Falls Phone System Ref 307 307
rAFUDC Nine Mile Phone Syst Refresh 236 1,287 1,523
Centralized Assets Nine Mile Phone Syst Refresh 17,578
j Contractor Nine Mile Phone Syst Refresh 9,947 18,228 28,175
•"Labor Nine Mile Phone Syst Refresh . 355 1,944 2,299
Overhead Nine Mile Phone Syst Refresh 304 1,814 2,118
Transportation Nine Mile Phone Syst Refresh - 43 167 210
k.AFUDC Downstream Warning Refresh 7,307 7,307
Centralized Assets Downstream Warning Refresh . 463 46
Contractor Downstream Warning Refresh . 271,641 47,301 318,942
Employee Expenses Downstream Warning Refresh 558 206 764
Lpbor Downstream Warning Refresh 14,515 61992 21507
tv Material Downstream Warning Refresh 442 941 1,384
Overhead Do,, wnstream Warning Refresh 12,406 6,677 19,083
Transportation Downstream Warning Refresh . 1,932 1,873 3,805
Vehicle Downstream Warning Refresh 277 46 323
Staff-PR-026 Attachment A.xlsx . Page 4 of 21
-
Voucher Downstream Warning Refresh. 1,369 177 1,546
01 U11
Centralized Assets CC Projector Refresh 120 120
Contractor GCC Projector Refresh 8,818 33,347 42,164
Employee Expenses 6CC Projector Refresh 1,470 1,470
Labor 6CC Projector Refresh 492 782 1,274
Overhead 6CC Projector Refresh 885 861 1,746
Voucher 6CC Projector Refresh 190,347
A.ThiiJ
190,347
ArUDC
ITII_
Noxon Rebuild BPA Corn Shack 384 1,092 1,477
Centralized Assets Noxon Rebuild BPA Corn Shack 1,528 1,528
Contractor Noxon Rebuild BPA Corn Shack 8,827 2,078 10,905
Labor Noxon Rebuild BPA Corn Shack 2,075 2,668 . 4,743
Material Noxon Rebuild BPA Corn Shack 1,514 1,514
Overhead Noxon Rebuild BPA Corn Shack 2,032 2,445 4,478
Vehicle Noxon Rebuild BPA Corn Shack 50 50
Voucher Noxon Rebuild BPA Corn Shack 105 105
j 986&T
AFUDC Noxon Corp Switch Refresh . 20 20
Centralized Assets Noxon Corp Switch Refresh 5,824 5,824
Contractor Noxon Corp Switch Refresh 5,360 4,045 9,404
Employee Expenses Noxon Corp Switch Refresh 118 116 233
Labor Noxon Corp Switch Refresh 400 950 1,350
Overhead Noxon Corp Switch Refresh 902 920 1,821
Transportation Noxon Corp Switch Refresh 438 438
AFUDC Lew Ridge Corn DC Plant Refresh 201 1,392 1,593
Centralized Assets Lew Ridge Corn DC Plant Refresh
Contractor Lew Ridge Corn DC Plant Refresh 2,464 (98) 2,366
Labor Lew Ridge Corn DC Plant Refresh 4,253 6,518 10,771
Overhead Lew Ridge Corn DC Plant Refresh 4,347 5,081 9,428
Voucher Lew Ridge Corn DC Plant Refresh 1
NO
1
AFUDC Network System Spares 136 136
Centralized Assets Network System Spares .. 31,359 - 31,359
Contractor Network System Spares 8,751 65 8,817
Labor Network System Spares 953 380 1,333
9verhead Network System Spares 2,934 335 3,269
grtation Network SyteSrs__ 265 265
rAF UDC --- BPAcorn upgrade Rathdrurnsub -- 6 - 53
WPM
Contractor BPA corn upgrade Rathdrurn sub 626 340 966
Staff-PR-026 Attachment A.xlsx . Page 5 of 21
Staff-PR-026 Attachment A.xlsx
AFUDC DCR LOL Fiber Replacement 126 132
Contractor DCR LOL Fiber Replacement 1,076 1,076
Labor DCR LOL Fiber Replacement . 538 293 • 832
Overhead DCR LOL Fiber Replacement 435 262 697
AFUDC Long Lake HED Ungrd Fiber Ref 997
Centralized Assets Long Lake HED Ungrd Fiber Ref 5,038 5,038
Contractor Long Lake HED Ungrd Fiber Ref 8,255 1 8,255
Labor Long Lake HED Ungrd Fiber Ref 9,685 9,685
Overhead Long Lake lIED Ungrd Fiber Ref .. 8 8,859
Transportation Long Lake HED Ungrd Fiber Ref 180
-
180
AFUDC LIMS Upgrade . . 1,110
Centralized Assets LIMS Upgrade 3,079 3,079
Contractor LIMS Upgrade 44,15144. 44,544
Labor LIMS Upgrade
Overhead LIMS Upgrade 906 906
rU
Centralized Assets
--
Network Spares 2012 62,415 62,415
Contractor Network Spares 2012 22 22
Labor Network Spares 2012 92 92
Overhead Network Spares 2012 4,529 4,529
Voucher Network Spares 2012 55 55 --
--
LAFUDC DC Plant Upgrade LewistonN 1,335 1,335
Centralized Assets DC Plant Upgrade LewistonN 72.7
.111.1
727
Contractor DC Plant Upgrade LewistonN 84 4,864
Employee Expenses DC Plant Upgrade LewistonN 1 65 65
Labor DC Plant Upgrade LewistonN 8,820 8,820
Overhead DC Plant Upgrade LewistonN 9,081 9,081
frransportation DC Plant Upgrade LewistonN 250 1 250
Voucher - DC Plant Upgrade LewistonN -- 16,764 16,764
lAFUOC DC Plant Refresh Steptoe Butte 643, 643
tCent ralized Assets DC Plant Refresh Steptoe Butte 10,200 10,200
Contractor DC Plant Refresh Steptoe Butte 2,816 2,816
Labor DC Plant Refresh Steptoe Butte ----3,50.0.1.. 3,500
Overhead DC Plant Refresh Steptoe Butte 3,601 3,601
Voucher DC Plant Refresh Steptoe Butte 88 88
AFUDC Noxon Living Facility WAP 385 385
Page 6 of 21
AW NO
iii.... Centralized Assets Noxon Living Facility WAP 3,695 3,695
Contractor Noxon Living Facility WAP 18,077 18,077
J Employee Expenses Noxon Living Facility WAP 53 53
Labor Noxon Living Facility WAP 3 6.817 3 687
JIt Overhead Noxon Living Facility WAP 3,693 3,693
Transportation Noxon Living Facility WAP 228 228
Vehicle Noxon Living Facility WAR 1 168
Voucher Noxon Living Facility WAR 100 100
iTTTi IiFi __ AFUDC
--
Noxon Evacuation Syst Refresh 21 21
Contractor Noxon Evacuation Syst Refresh . . ............................................... 2,923 . 2,923
Labor Noxon Evacuation Syst Refresh 19 19
Overhead Noxon Evacuation Syst Refresh 15 15
AFUDC Cabinet Gorge Evacuat syst ref 111 111
ractor Cabinet Gorge Evacuat syst ref 8 766 8,766
r Cabinet Gorge Evacuat syst ref 19 19
.Overhead Cabinet Gorge Evacuat syst ref . -. - 5
AFUDC .
Kettle Falls Radio Syst ref 23 23
Centralized Assets Kettle Falls Radio Syst ref 1,247 1,247
Contractor Kettle Falls Radio Syst ref 3 268 3 268
Labor Kettle Falls Radio Syst ref 1 415 1 415
Overhead Kettle Falls Radio Syst ref 2,576 2,5176
•Voucher Kettle Falls Radio Syst ref 13,031 13,031
-
,AFUDC DC Plant Refresh Kettle Falls . .. .218 218
'Centralized Assets .. .
DC Plant Refresh Kettle Falls
.
10,271
.
10,271
f Contractor DC Plant Refresh Kettle Falls 2 213 2 213
Employee Expenses DC Plant Refresh Kettle Falls 171 171
. Labor DC Plant Refresh Kettle Falls 5,721 5,721
Overhead DC Plant Refresh Kettle Falls 6,018 6,018
Transportation DC Plant Refresh Kettle Falls . 274 11 1 274
ehicle DC Plant Refresh Kettle Falls 248 248
Voucher DC Plant Refresh Kettle Falls 88 . 88
AFUDC HVAC Refrresh Bull River 2 2
Contractor HVAC Refrresh Bull River 148 148
• Labor HVAC Refrresh Bull River . .. ... 140 140
Overhead HVAC Refrresh Bull River 116 • 116
AFUDC • HVAC Refresh Cabinet MW 2 2
Staff—PR-026 Attachment A.xlsx Page 7 of 21
Contractor HVAC Refresh Cabinet MW 148 148
•Labor HVAC Refresh Cabinet MW 140 140
Overhead HVAC Refresh Cabinet MW 116 116 mm IIiI ii 11II 11
Centralized Assets APC UPS Infrastructure Mgr 5,141 5,141
Labor APC UPS Infrastructure Mgr 128 128
Overhead APC UPS Infrastructure Mgr 746 746
Contractor MCAFEE Suite Refresh 40,752 37811 78,562
Centralized Assets cony cell
AFUDC Enterprise Security WLAN 708 6,210 7,380 14,299
Centralized Assets Enterprise Security WLAN 272,341 272,341
Contractor Enterprise Security WLAN 25,678 12,779 45,505 83,962
Labor Enterprise Security WLAN 1,476 2,060 12,080 15,615
Overhead Enterprise Security WLAN 1127 1,620 35,861 38,608
AI:UDC Mission IN Refresh 3rd Floor 5,978 7,360 13,338
Centralized Assets Mission IN Refresh 3rd Floor, 61734 6,734
Contractor Mission IN Refresh 3rd Floor 616 21,579 315 2,510
Labor Mission IN Refresh 3rd Floor 59 2,324 2,383
Overhead Mission IN Refresh 3rd Floor 49 1,572 1 1,622
Voucher Mission IN Refresh 3rd Floor 79 79
Centralized Assets GENNET network Infra refresh
Centralized Assets DS PC Systems Refresh 1,038,954 143,223 33,357 1,215,534
Contractor DS PC Systems Refresh 509,125 205,805 331,327 1,046,257
Employee Expenses DS PC Systems Refresh 4,954 354 5,308
Labor DS PC Systems Refresh . 9,193 8,646 13,239 31,078
Material DS PC Systems Refresh 41 41
Overhead DS PC Systems Refresh 113,875 16,351 16,379 146,605
Transportation OS PC Systems Refresh 2,676 92 27 2,794
Vehicle DS PC Systems Refresh 558 2,933 1,337 4,828
Voucher DS PC Systems Refresh 1,382 712,425 273 714,080
Centralized Assets CS comm device refresh 169,183 163,292 61,074 393,549
Contractor CS comm device refresh 58,487 64,203 53,599 176,289
Employee Expenses CS comm device refresh 21 21
Labor CS comm device refresh 21,122 13,000 36,294 70,416
Overhead CS comm device refresh 38,749 39,649 41,476 119,874
Staff-PR-026 Attachment A.xlsx Page 8 of 21
353k Transportation Cs comm device refresh 568 202 120 890
,: MVoucher CS comm device refresh 50,678 107,847 79,922 238,447
Centralized Assets DS Print Fax Scan Refresh 197,531 416,761 154,761 769,053
Contractor DS Print Fax Scan Refresh 125,437 114,025 53,540 293,003
Employee Expenses DS Print Fax Scan Refresh 706 379 558 1,643
Labor OS Print Fax Scan Refresh 2,983 5,014 9,311 17,308
Overhead DS Print Fax Scan Refresh 16,321 20,167 11,024 47,513
Transportation DS Print Fax Scan Refresh 1,145 1,421 281 2,847
Vehicle OS Print Fax Scan Refresh 1,733 1,268 3,000
Voucher OS Print Fax Scan Refresh 771 1,710 247 2,72
Centralized Assets CS Storage Refresh 555,674 757,806 705,826 2,019,306
Contractor CS Storage Refresh 1,324 15,022 29,126 45,471
Employee Expenses CS Storage Refresh 631 2,919 3,550
Labor CS Storage Refresh 5,058 2,510 18,811 26,3810
- Overhead CS Storage Refresh 27,939 40,566 31,491 99 996
Vehicle CS Storage Refresh 224 95 319
ucher CS Storage Refresh . 388 139 527
Assets
.
_ntralized CS Server Refresh 403,881 99,268 187,51 691,000
Contractor CS Server Refresh 49,607 133,046 112,123 294,776
Employee Expenses CS Server Refresh 215 1,361 1,445 3,021
Labor CS Server Refresh 17,413 27,523 29,612 74,549
Overhead CS Server Refresh 57,266 30,706 43,711 131,683
Transportation CS Server Refresh 861 1,589 2,450
CS Server Refresh 47 47
CS Server Refresh 1,669 765 664 3,098
ed Assets OS Proj Camera Other Refresh 8,200 44,811 369 53,379
Contractor OS Proj Camera Other. Refresh 12,856 33,840 14,121 60,817
Employee Expenses OS Proj Camera Other Refresh 332 332
Labor DS Proj Camera Other Refresh 494 1,801 3,480 5,775
Overhead DS Proj Camera Other Refresh 974 1,664 3,418 6,056
Vehicle OS Proj Camera Other Refresh 250 893 375 1,518
Voucher OS Proj Camera Other Refresh 168 228 396
1 Contractor Desktop Productivity Tools 2,902 .. 42,902
9 Employee Expenses
11
Desktop Productivity Tools .536 536
Labor Desktop Productivity Tools 1,394 1,394
Overhead Desktop Productivity Tools 1,111 1,111
Tn5p0rtatb011 Desktop Productivity Tools 596 596
Staff-PR-026 Attachment A.xlsx Page 9 of 21
Contractor Sonet Vistanet refresh
822 822
Labor Sonet Vistanet refresh
85 85
Overhead Sonet Vistanet refresh
88 88
Centralized Assets - - Microsoft Voice Pilot - - 11,652 (27) - 11,625
Contractor Microsoft Voice Pilot 18,438 8,392 188 27,017
Labor Microsoft Voice Pilot 143 31 174
-. 'Overhead Microsoft Voice Pilot 543 30 5 578
Centralized Assets MD Elect service infrastruct 91,863 222,902 314,765
Contractor MD Elect service infrastruct 205,029 144,299 14,353 363,681
Employee Expenses MD Elect service infrastruct 748 17 764
Labor MD Elect service infrastruct 43,947 20,079 11,347 75,372
Overhead MD Elect service infrastruct 51,619 45,512 10,212 107,343
Transportation MD Elect service infrastruct 11,546 9,438 2,773 23,757
Voucher MD Elect service infrastruct 19 186 205
7PT91
- Contractor EAI Upgrade 10,449 10,449
Overhead EAI Upgrade 140 140
Centralized Assets Netwrk Closet UPS refresh blkt 4,152 21,144 12,524 7,820
• Contractor Netwrk Closet UPS refresh blkt 19,621 37,298 22,366 79,284
Employee Expenses Netwrk Closet UPS refresh blkt 411 46 232 690
Labor Netwrk Closet UPS refresh blkt 6,243 3,504 10,089 19,836
• Overhead Netwrk Closet UPS refresh blkt 5,683 6,228 10,017 21,928
Transportation Netwrk Closet UPS refresh blkt 1,518 1,081 248 2,847
Vehicle Netwrk Closet UPS refresh blkt 36 105 52 193
Voucher Netwrk Closet UPS refresh blkt 9,261 5,929 478 15,668
Centralited Assets Refresh Mobile Collectors 15,433 15,433
Contractor Refresh Mobile Collectors 10,193 10,193
Labor Refresh Mobile Collectors 1,893 1,893
Overhead Refresh Mobile Collectors 2,889 2,889
Voucher Refresh Mobile Collectors (5,815) (5,815)
çontractor Upgrade EPM 3,406 3,406
Overhead Upgrade EPM • 27 27
AFUDC PC Power Management 4,858 - 4,858
- Contractor PC Power Management 59,083 5,152
47
64,235
694 Labor PC Power Management 647
Staff-PR-026 Attachment A.xlsx Page 10 of 21
-
Overhead PC Power Management 938 (28) 909
AFUDC
--
Citrix XenApp upgrade 15,076 •15,076
CenraIized Assets Citrix XenApp upgrade 1,202 51,100 52,302
Contractor Citrix XenApp upgrade 297,721 4,326 302,047
Labor Citrix XenApp upgrade 915 324 1'49••
Overhead Citrix XenApp upgrade 3,719, 2061 5,780
AFUDC Upgrade MS Exchange
-
16,096 3,484 19,580
Centralized Assets Upgrade MS Exchange 17,587 17,587
Contractor Upgrade MS Exchange 48,411 11,937
Labor Upgrade MS Exchange 1,571 2,076 31647
Overhead Ufigrade MS Exchange 2,997 1,605 4,602
AFUDC Cisco ACS Upgrade 1,362 1,362
Centralized Assets Cisco ACS Upgrade 1,155 . .
Contractor Cisco ACS Upgrade 24,578 24,578
Labor Cisco ACS Upgrade 214 214
Overhead Cisco ACS Upgrade 1,282
Contractor Enet Router Refresh
Labor Enet Router Refresh
Overhead Enet Router Refresh
Contractor Cisco Works Upgrade
Labor Cisco Works Upgrade
Overhead Cisco Works Upgrade
7,274 7,274
204 . 204
249 249
(2,985) (2,985)
(0) (0)
Centralized Assets Network Availability Equip 4,090 208,768 8,195 221,052
Contractor Network Availability Equip 141 8,80 23,381 32,401
Labor Network Availability Equip (0) 338 2,950 3,288
Overhead Network Availability Equip 14 17,489 3,194 20,697
Voucher Network Availability Equip 311 311
Centralized Assets Router Ref resh-FMO 360 360
Contractor Router Refresh-FMO ... . . 7 . 764
Overhead Router Ref resh-FMO 232 232
AFUDC
Contractor
Microwave Radio lab Equipment 1,473:.•. . 1,413
-
Virtual Desktop Infrastructure 1,190 (1,190)
Virtual Desktop Infrastructure 19,911 (19,104) (807) 0
Staff-PR-026 Attachment A.xlsx Page 11 of 21
Labor Virtual Desktop Infrastructure 66 5,062 (5,128) -
Overhead Virtual Desktop Infrastructure 58 4,049 (4,108) -
AFUDC
Jack Stewart Phone System 109 109
• '':t.. _Centralized Assets Jack Stewart Phone System 4,603 4,603
Contractor Jack Stewart Phone System 16,941 16,941
Employee Expenses Jack Stewart Phone System 6 6
• Labor Jack Stewart Phone System , 896 896
Overhad Jack Stewart Phone System 1,083 1,083
Centralized Assets DS PC Rugged Refresh , 165,812 1,097,492 33,720 1,297,025
•
' '4' _Contractor DS PC Rugged , Refresh , 66,185 71,768 6,883 144,836
Contributions DS PC Rugged Refresh (2,600) (2,600)
• Employee Expenses ___________ DS PC Rugged Refresh 195 330 , 38 562
Labor DS PC Rugged Refresh 5,736 26,677 , 1,795 34,209
• "' Overhead DS PC Rugged Refresh , 8,720 188,572 3,480 200,772
ransportation DS PC Rugged 'Refresh 174 , 1,328 569 2,070
oucher DS PC Rugged Refresh J 53§ 5,536
Centralized Assets Mission Content server refresh 75,477 75,477
Contractor Mission Content server refresh 33,076 33,076
Labor Mission Content server refresh 461 461
-Overhead Mission Content server refresh 6,443 6,443 , ,
Voucher Mission Content server refresh 43 43
Network Mgmt Solution Refresh 368 2,007 2,375
Contractor Network Mgmt Solution Refresh 34,928 13,872 , - 48,800 ,
Labor Network Mgmt Solution Refresh , 1,273 1,124 2,397
Overhead Network Mgmt Solution Refresh 976 899 1,875
Voucher Network Mgmt Solution Refresh 1,458 1,458
AFUDC HP CAE Upgrade 748 , 11,240 1,126 13,115 ,
Centralized Assets HP AE Upgrade 73,14 8,212 82,027
• Contractor HP CAE Upgrade 600 381,508 6,852 388,960
Labor , HP CAE Upgrade . , 2,358 663 3,021
Overhead , HP CAE Upgrade 563 • 3,726 , 609 4,897
-Transportation HP CAE Upgrade . • • 448 • 448
AFUDC SIEM and IPS 4,993 4,993
Centralized Assets SIEM and IPS 3Q8,132 308,132
Contractor
.
SIEM and IPS . 74,006 74,006
•Labor SIEM and IPS 2,173 2,173
Staff-PR-026 Attachment A.xlsx Page 12 of 21
-
)verhead SIEM and IPS
35,498 35,498
AFUDC Itron MV RS Implementation 15,888 15,888
Centralized Assets !tr9n MV RS Implementation 427,250 219 427,469
Contractor Itron MV RS Implementation 294,996 (55) 294,941
Employee Expenses Itron MV RS Implementation 154 154
Labor ltron MV RS Implementation 12,831 12,831
Overhead Itron MV RS Implementation 18,299 16 18,315
Transportation Itron MV RS Implementation 3,308 3,308
Vehicle Itron MV RS Implementation 53 53
Voucher. Itron MV RS Implementation 3,795 3,795
AIUDC Home Agent Refresh 175 175
Centralized Assets Home Agent Refresh 4,095 4,095
Contractor Home Agent Refresh . ...
Labor Home Agent Refresh . .... .. . ..
Overhead Home Agent Refresh 1,205 1,205
Transportation Home Agent Refresh 98 98
Centralized Assets StMaries Tech Refresh comp 5,890 5,890
Contractor St Manes Tech Refresh comp 10,251 10,251
Employee Expenses St Manes Tech Refresh comp 178 178
Labor St Manes Tech Refresh comp 1,207 1,207
Overhead St Manes Tech Refresh comp 1,783 1,783
Voucher St Manes Tech Refresh comp 4,868 4,868
- II --
AFUDC Grangeville Network Refresh 565 565
Centralized Assets Grangeville Network Refresh 4,698 4,698
Contractor Grangeville Network Refresh 17,194 17,194
Labor Grangeville Network Refresh 377 .
Overhead Granjville Network Refresh 930 930
_
AFUDC . Lewiston Network Refresh 816 816
Centralized Assets Lewiston Network Refresh 26,279 26,279
Contractor Lewiston Network Refresh 40,084 40,084
Labor Lewiston Network Refresh ,568 2,568
Overhead In Lewiston Network Refresh 4,340 4,340
AIUDC Exchange Upgrade Phase 2 1,712 1,712
jCentralized Assets Exchange Upgrade Phase 2 53,323 9,065 62,388
Contractor Exchange Upgrade Phase 2 197,342 (1,864) 195,478
Employee Expenses Exchange Upgrade Phase 2 75 75
Staff-PR-026 Attachment A.xlsx Page 13 of 21
Labor Exchange Upgrade Phase 2 8,606 97 8,703
Overhead Exchange Upgrade Phase 2
JIpIIf
9,980 111 10,092
__-i_-•I_
AFUDC Deer Park Network Refresh 288 288
Centralized Assets Deer Park Network Refresh 1,445 1,445
Contractor Deer Park Network Refresh 18,087
Employee Expenses Deer Park Network Refresh 8 8
Labor Deer Park Network Refresh 1,601 1,601
Overhead Deer Park Network Refresh 1,192 1,192
Transportation Deer Park Network Refresh 313 313
AFUDC
.
Data Center Module Core Refr
..
3,912 10,658 14,570
Centralized Assets Data Center Module Core Refr 691,187 104 691,291
Contractor Data Center Module Core Refr 69,124 13,263 82,387
Labor Data Center Module Core Refr 6,145 22,345 28,491
Overhead Data Center Module Core Refr . M? 19,832 78,311
Voucher . Data Center Module Core Refr 116 190 306
AFUDC Internet Edge Refresh . 2,046 , 2,046
Centralized Assets Internet Edge Refresh 248,514 14 248,527
Contractor Internet Edge Refresh 107,511 12,548 120,059
Labor Internet Edge Refresh . . 12,148 3,365 15,513
Overhead Internet Edge Refresh 31,300
1-_
2,931 34,230
AFUDC NetMotion V9 Upgrade . 716 5,267 5,983
Centralized Assets NetMotion V9 Upgrade 16,675 504 17,179
Contractor NetMotion V9 Upgrade 48,919 46,461 95,380
Employee Expenses NetMotion V9 Upgrade 820 820
Labor NetMotion V9 Upgrade 6,687 7,049 13,736
Overhead NetMotion V9 Upgrade 6,855 5,192 12,047
Tranportation NetMotiqn V9 U ade 3,050 3,050
AFUDC Avaya Corn Manager Refresh 5,259 13,008 18,267
Centralized Assets Avaya Corn Manager Refresh 27,010 10,420 37,430
Econtractor Avaya Corn Manager Refresh 88,689 259,811 348,509
Employee Expenses Avaya Corn Managr Refresh .. 939 939
Labor Avaya Corn Manager Refresh 3,790 8,706 12,497
•0verhead Avaya Corn Manager Refresh 5,181 10,472 15,653
Transportation Avaya Corn Manager Refresh . . 878 878
Voucher Avaya Corn Manager Refresh. 397,137 (9,539) 387,598
IM Security Refresh
44 44
Staff-PR-026 Attachment A.xlsx Page 14 of 21
Centralized Assets IM Security Refresh 16,905
Contractor IM Security Refresh 17,198
Labor IM Security Refresh 165
Overhead IM Security Refresh 4,171
Centralized Assets Noxon Switch Refresh 0
Overhead Noxon Switch Refresh (0)
16,905
(777) 16,421
165
(1) 4.170
0
AFUDC Intranet Portal Upgrade 614 15 629
Centralized Assets Intranet Portal Upgrade 23,704 23,704
Contractor Intranet Portal Upgrade 64,918 (10) 64,907
Labor Intranet Portal Upgrade 4,630 4,630
Overhead Intranet Portal Upgrade 4,450 (0) 4,450
-
AFUDC Web Conf Refresh . 34 126 159
Contractor Web Conf Refresh 3,119 (3,105) 13
Labor Web Conf Refresh 97 (24) 73
Overhead Web Conf Refresh 78 (191) (113)
AFUDC Cabinet Gorge Network Refresh .
-
48 586
-
634
Centralized Assets Cabinet Gorge Network Refresh 3,481 51 3,532
Contractor Cabinet Gorge Network Refresh 5,155 113 5,268
Labor Cabinet Gorge Network Refresh . . . 7 . . 74
Overhead Cabinet Gorge Network Refresh 247 112
,
359
AFUDiC Davenport Network Refresh 101 101
Centralized Assets Davenport Network Refresh , 5,868 57 5,925
Contractor Davenport Network Refresh 18,691 508 19,199
Employee Expenses Davenport Network Refresh 9 9
Labor Davenport Network Refresh 1,475 1,475
Overhead Davenport Network Refresh 1,501 52 1,554
Transportation Davenport Network Refresh 95 95
-
AFUDC Kellogg Id Network Refresh 65 65
Centralized Assets Kellogg Id Network Refresh , 81 126 51 8,177
Contractor Kellogg Id Network Refresh 1,038 13,200
Employee Expenses , Kellogg Id Network Refresh 32 32
Labor Kellogg Id Network Refresh 4,015 4,015
Overhead Kellogg Id Network Refresh 2,179 419
Voucher Kellogg Id Network Refresh 31 31
FUOC Klamath Falls Network Refresh 57 575 633
Staff-PR-026 Attachment A.xlsx Page 15 of 21
Centralized Assets Klamath Falls Network Refresh 3,547 51 3,598
Contractor Klamath Falls Network Refresh 4 869 375 5 243
Labor Klamath Falls Network Refresh 23 23
Overhead Klamath Falls Network Refresh 256
J_U -
66 322
iLI
AFUDC LaG rande Network Refresh 20 20
Centralized Assets LaGrande Network Refresh 4,699 51 4,750
Contractor LaGrande Network Refresh 9,365 605 9,970
Labor LaGrande Network Refresh 25 25
JOverhead LaGrande Network Refresh 379 46 425
AFUDC Noxon Network Refresh 74 711 785
Centralized Assets Noxon Network Refresh 4,699 51 4 750
!Contractor Noxon Network Refresh 6,048 (27) 6,021
Overhead Noxon Network Refresh 348 45 393
AFUDC Othello Network Refresh 23 23
Centralized Assets Othello Network Refresh 4,699 51 4,750
Contractor Othello Network Refresh 9,598 950 10,548 gh
Employee Expenses Othello Network Refresh 709 709
Labor Othello Network Refresh
3,046 1,266 4,313
Overhead Othello Network Refresh 1 249 389 1 638
Transportation Othello Network Refresh 858 858
Vehicle Othello Network Refresh 210 210
0.
. .
Voucher Othello Network Refresh 530 530
AFUDC Roseburg Network Refresh 60 483 542
Centralized • •......... Assets Roseburg Network Refresh 1,747 51 1,798
Contractor Roseburg Network Refresh 5,581 7 5,587
Labor Roseburg Network Refresh 23 23
• • Overhead • Roseburg Network Refresh . . 120 • 66 • 185
- AFIJDC Coeur d Alene Network Refresh 15 120 135
Contractor Coeur d Alene Network Refresh 1 856 (40) 1 816
Employee Expenses Coeur d Alene Network Refresh 446 446
.J: Labor • • • Coeur d Alene Network Refresh • 25 . ...
Overhead Coeur d Alene Network Refresh 32 .(0) 32
AFUDC Sandpoint Network Refresh 12 266 278
Contractor Sandpoint Network Refresh 1432 2 778 4209
Labor Sandpoint Network Refresh 149 149
..:$ . Overhead Sandpoint Network Refresh 10 148 157
Staff—PR-026 Attachment A.xlsx Page 16 of 21
Transportation Sandpoint Network Refresh . 250 250
AFUDC Rathdrum Network Refresh . 13 106 119
Contractor Rathdrum Network Refresh , 1,355 305 1,660
Labor Rathdrum Network Refresh 23 23
Overhead Rathdrum Network Refresh 9 21 31
II __
AFUDC Medford Network Refresh 19 154 173
Contractor Medford Network Refresh 2,072 326 2,398
Labor Medford Network Refresh 25 23 48
Overhead Medford Network Refresh 34 21 55
AFUDC Clarkston Network Refresh , , 14 128 141
Contractor Clarkston Network Refresh . . 1,507 114 1,621
.1
Labor Clarkston Network Refresh , . , 151 23 174
Overhead Clarkston Network Refresh LL . , 141 , 21 ,
162
Transportation Clarkston Refresh _Network 94 94
AFUDC Pullman Network Refresh , , 13 328 342
Contractor Pullman Network Refresh , , 1,693 2,610 4,304
Labor Pullman Network Refresh , , 25 728 753
Overhead Pullman Network Refresh 31 .659 690
-
'AFUDC Kettle Falls Network Refresh . , , , , 16 189 205
Contractor Kettle Fails Network Refresh , . , , 2,060 , 984 3,043
Labor Kettle Falls Network Refresh , 25 23 48
Overhead Kettle Falls Network Refresh 32 22 54
jAFUOC Boulder Park Network Refresh , 8 (8) -
Contractor Boulder Park Network Refresh 159 (159) (0)
Labor , Boulder Park Network Refresh
Overhead Boulder park Network Refresh 0 (0) (0)
AFUDC kamiah Office network Refresh 32 , 32
Centralized Assets kamiah Office network Refresh , 1,527 , 1,527
Contractor kamiah Office network Refresh , 11,222 , 1,266 12,488
IEmpkyee Expenses kamiah Office network Ref resh 18 18
Labor kamiah Office network Ref re h 419 252 671
Overhead lamiah Office network Refresh 198 .. , 225
Transportation kamiah Office network Refresh 174 , 174
Voucher kamiah Office network Refresh . 246 246
Staff—PR-026 Attachment A.xlsx . Page 17 of 21
- -
Staff-PR-026 Attachment A.xlsx
AFUDC Mission Optical Fiber Refresh 106 1,734 1,840
Centralized Assets Mission Optical Fiber Refresh 2,333 2,333
Contractor Mission Optical Fiber Refresh 14,114 11,395 25,509
Labor Mission Optical Fiber Refresh 376 1,013 1,389
Overhead Mission Optical Fiber Refresh 304 1,066 1,370
ii
AFUDC Pis stem Upgrade . 294 6,353 6,557
Centralized Assets P1 System Upgrade 132,250 18,379 150,629
Contractor P1 System Upgrade 15,581 117,928 133,509
Employee Expenses P1 System Upgrade 123 123
Labor Pt System Upgrade 330 255 586
Overhead P1 System Upgrade 890 1,680 2,570
Vehicle P1 System Upgrade 47 47 r ri,jg
AFUDC Anite Nemo OA Refresh 148 411 560
Centralized Assets Anite Nemo OA Refresh 3,716 3,716
Contractor Anite Nemo OA Refresh 24,861 4,753 29,614
Labor Anite Nemo OA Refresh 292 1,465 1,757
Overhead Anite Nemo OA Refresh 607 1,325 1,932
ijrrri*
AFUDC Cognos Upgrade 447 706 1,153
Centralized Assets Cognos Upgrade 100,000 (34,583) 65,417
Contractor Cognos Upgrade 27,835 1,057 28,892
Overhead Cognos Upgrade 342
-- U
(156)
-ir--
186
1lI!I
AFUDC eGain Upgrade 77 168 245
Contractor eGain Upgrade 20,978 12,280 33,259
Overhead eGain Upgrade 60 . 19 78
AFUDC Virtual Desktop Infrastruct 681 14,110 14,791
Centralized Assets Virtual Desktop Infrastruct 64,114 44,069 108,184
Contractor Virtual Desktop Infrastruct 94,639 135,299 229,938
Labor Virtual Desktop Infrastruct 363 14,557 14,920
Overhead Virtual Desktop Infrastruct 3,081 18,257 . 21,337
AFUDC
---...-.......-.---.....
AVA DNX Time Sync Refresh 435 8,559 8,994
Centralized Assets AVA DNX Time Sync Refresh 121,938 34,737 156,676
Contractor AVA DNX Time Sync Ref resh 14,674 15,349
Labor AVA DNX Time Sync Refresh 15,976 15,976
Overhead AVA DNX Time Sync Refresh 9,265 17,473 26,738
Transportation AVA DNX Time Sync Refresh 505 505
Voucher AVA DNX Time Sync Refresh 502 502
Page 18 of 21
AFUDC AVA DNX Refresh 383 8,587 8,970
Centralized Assets AVA DNX Refresh 106,093 19,688 125,781
Contractor AVADNX Refresh 553 39,668 40,220
Employee Expenses AVA DNX Refresh 120 120
Labor AVA bNx Refresh . 976 1,973 2,949
Overhead
...................................................
AVA DNX Refresh 8,717 3,504 12,221
Transportation AVA DNX Refresh 363 363
Voucher AVA DNX Refresh 303 303
AFUDC Citrix Phase 2 6 3,156 3,162
Centralized Assets Citrix Phase 2 18,957 18,957
Contractor Citrix Phase 2 1,767 114,991 116,758
Employee Expenses Citrix Phase 2 551 551
Labor Citrix Phase 2 . .
5,021 5,021
Overhead Citrix Phase 2 . 4,786 4,786
Transportation Citrix Phase 2 895 895
Centralized Assets CO Audio Visual Refresh Blnkt 38,377 38,377
Contractor CO Audio Visual Refresh Blnkt 5,009 5,009
Labor CO Audio Visual Refresh Blnkt . 2,455 2,455
Overhead CO Audio Visual Refresh Blnkt 2,177 2,177
iITIL -
AFUDC Malware Detection Refresh ..' 978 978
Contractor Malware Detection Refresh 42,402 42,402
Labor Malware Detection Refresh 5,725 5,725
Overhead Malware Detection Refresh 4,990 4,990
i6
AFUDC ArcGIS Upgrade 12,892 12,892
Contractor ArcGIS Upgrade 398,885 398,885
Labor ArcGlS Upgrade 7,484 7,484
Overhead ArcGIS Uograde 8,826 8,826
AFUDC 2nd Floor IDF Refresh 867 867
Centralized Assets 2nd Floor IDF Refresh 144,286 144,286
Contractor 2nd Floor IDF Refresh . 59,359 59,359
Labor 2nd Floor IDF Refresh 9,867 9,867
Overhead 2nd Floor IDF Refresh 15,150 15,150
Voucher 2nd Floor IDF Refresh 85 - 85
AFUDC FMO Network Refresh 1,704 1,704
Centralized Assets FMO Network Refresh 19,092 19,092
Staff-PR-026 Attachment A.xlsx Page 19 of 21
Contractor FMO Network Refresh 32,297 32,297
Labor FMO Network Refresh 3,666 3,666
Overhead FMO Network Refresh 4,613 4,613
Transportation FMO Network Refresh 23 23
AFUDC Windows OS Upgrade 6,633 6,633
Centralized Assets Windows OS Upgrade 181,214 181,214
Contractor Windows OS Upgrade 320,944 320,944
Labor Windows OS Upgrade 14,560 14,50
Overhead . - Windows OS Upgrade . 29,854 29,854
AFUDC DB Grid Control Upgrade 589 589
Contractor DB Grid Control Upgrade 21,602 21,602
Labor DB Grid Control Upgrade 4,990 4,990
Overhead DB Grid Control Upgrade 4,531 4,531
-
Contractor Small App Refresh Blanket 17,515 17,515
•Labor Small App Refresh Blanket 15,199 15,199
Overhead Small App Refresh Blanket 13,469 13,469
AFUDC MD Upgrades 541 541
Contractor MD Upgrades 29,740 29,740
Labor MD Upgrades . 763 763
Overhead MD Upgrades 672 672
AFUDC Edge VPN Refresh 2,757 2,757
Contractor Edge VPN Refresh 109,607 109,607
Labor Edge VPN Refresh 4,753 4,753
Overhead Edge VPN Refresh
II-
4,164 4,164
AFUDC Internet Edge Firewall Refresh 996 996
Centralized Assets Internet Edge Firewall Refresh 45,265 45,265
Contractor Internet Edge Firewall Refresh 21,206 21,206
Labor Internet Edge Firewall Refresh 8,815 8,815
Overhead . . Internet Ede Firewall Refresh 12,090
--iii
12,090
AFUDC Valuemation Upgrade 1,019 1,019
Contractor Valuemation upgrade 76,295 76,295
Employee Expenses Valuemation Upgrade 207 207
Labor Valuemation Upgrade 1,541 1,541
Overhead Valuemation Uurade 1,672 1,672
Staff-PR-026 Attachment A.xlsx Page 20 of 21
—
AFUDC IRP Infrastruture Refresh 26 26
Labor IRP Infrastruture Refresh 409 40
Overhead IRP Infrastruture Refresh
TI I ITflkTI
361 361
-
AFUDC AVAVA Corn Mgr call center ref 39 39
Contractor AVAYA Corn Mgr call center ref 2,651 2,651
AFUDC SharePoint upgrade 2010 803 803
Contractor SharePoint upgrade 2010 109,391 109,391
Labor SharePoint upgrade 2010 3,121 3,121
Overhead SharePoint Upgrade 2010 3,129 3,129
IT
AFUDC Sum Total App Upgrade 61 61
Contractor Sum Total App Upgrade . 28,820 28,820
Employee Expenses Sum Total App Upgrade 480 480
Labor Sum Total App upgrade 1,146 1,146
Oved $um Total App upgrade 984 84
-- ITITIJEI TITIIIIT tm
Labor
--
APT Refresh 106 106
Overhead
il1L
APT Refresh 83 83
I
AFUDC 85 448 Sandpoint Office DC Refresh
Centralized Assets Sandpoint Office DC Refresh 10,200 (8,078) 2,122
•Contractor Sandpoint Office DC Refresh 2,179 187 2,366
•Labor Sandpoint Office DC Refresh 1,160 330 1,490
Overhead Sandpoint Office DC Refresh 1,736 (315) 1,421
5,667,938 11,526,408 6,221,387
Staff—PR-026 Attachment A.xlsx . Page 21 of 21
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/19/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-027 TELEPHONE: (509) 495-2293
REQUEST:
Please provide the line item detail for the Information Technology Expansion Blanket by project
for 2010, 2011, 2012 and 2013. Please include both budgeted and actual-to-date costs for each
project.
RESPONSE:
Information Technology Expansion Blanket transactions are included under ER 5006. All of the
projects included in this ER are blanket projects. Since these projects are blankets, the total amount
spent in a month transfers to plant-in-service at the end of that month.
Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012
through October 31.
Company witness Dave DeFelice's testimony and workpapers provide the requested budget
information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89
through 101 list 2013 projects by ER and details the expected month the project will be completed
and will be transferred to plant in service. The source of this data is the Company's 2012 capital
budget. Both hardcopies and electronic copies were provided with the original filing.
Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER
through October 31, 2012.
Ferc Acct 107000
•
Ii1I3I1( S 1J1 1fi_ Mum
.CheweIah Office Netwrk Comm AFUDC 11 11
Contractor 261 261
- Overhead 93 93
-, Voucher 1,298 1,298
Chewelah Office Netwrk Comm Total 1,662 1,662
( Ahsahka TWACS Integration AFUOC 153 806 958
Contractor 9,607 1,996 11,603
Labor 531 324 855
Overhead 463 289 752
- Transportation 373 373
- Ahsahka TWACS Integration Total 11,126 3,416 14,542
I1LII1 tLT
lber for Noxon Switchyard AFUOC 27 27
Contractor 4,292 4,292
Labor 547 547
Overhead 470 470
Fiber for Noxon Switchyard Total 5,336 5,336
Portable Comm Equip-Common Voucher (1,100) (1,100)
Portable Comm Equip-Common Total (1400) (1,100)
- - - ---
Northeast CT Comm Upgrade AFUDC 64 2,643 4,805 7,512
J Centralized Assets 27,307 4,653 31,961
Contractor 1,769 61,156 16,147 79,072
Labor 212 3,399 25,523 29,133
Material 3,040 334 3,374
Overhead 198 6,662 19,925 26,784
Transportation 29 116 511 655
Voucher 2,302 659 2,962
Northeast CT Comm Upgrade Total 2,271 106,626 72,556 181,453
IIIG!nNet IDS Contractor 7,160 7,160
Labor 24 24
- Overhead 97 97
GenNet IDS Total 7,281 7,281
-I -
Mica Peak Fire System Contractor 1,425 1,425
Labor 354 354
Overhead 318 318
Staff-PR-027 Attachment A.xlsx Page 1 of 20
Mica Peak Fire System Total 2.098 2,,,098
_m
Mt Spokane Fire System Contractor 2,041
-- -
2,041
Labor 505 505
Overhead 436 436
Mt Spokane Fire System Total 2,982 2,982
- TITTL - WU
CMS system Expanded Boulder AFUOC 24 24
Labor 1,399 1,399
Overhead 1,336 1,336
Voucher 66 66
CMS system Expanded Boulder Total 2,825 2,825
Cob GorgeGorge Conti room wireless AFUDC . . . ... 93 93
Contractor 1,659 1,659
Labor 435 435
Overhead 432 432
Cab Gorge Conti room wireless Total 2,620
I
_ 2,620
Noxon Control room wireless AFUDC . 69
Contractor 2,092 2,092
Labor 279 . 279
- Overhead 257 .. .. 257
Noxon Control room wireless Total 2,698 2,698
McGuire Gauge Station AFUDC . 265 265
Centralized Assets 2,433 1,944
Contractor 21,991 2,006 81 24,078
Employee Expenses 176 176
Labor 22,713 2,318 1,462 26,492
L
Overhead 18,733 2,199 1,423 22,355
Transportation 1,932 125 362 2,419
Voucher 6,984 113 7,097
McGuire Gauge Station Total - 75,227 ---- 8,706
ii- -
3.326
-
87,259
=ServerGenNet Centralized Assets 24,309
-
7,201
L
31,510
Contractor 32,247 6,758 39,006
Labor 938 49 . 987 -
Overhead 2,441 134 2,576
ACS Server for GenNetTotal . 59,935 14,143 74,078
Cabinet Maint shop new phone AFUDC 284 793 1,159 2,236
Centralized Assets 691 691
Contractor 2,172 10,596 2,119 14,887
Staff _PR_027 Attachment A.xlsx . . Page 2 of 20
U
O.335 4i Cabinet Maint shop new phone Employee Expenses 0 118 118
Labor 827 429 1,054 2,310
Material 228 228
Overhead 768 361 958 2,088
Transportation 154 154
Cabinet Maint shop new phone Total 4,743 12,297 5 672 22 712
MITNoxon Gate Fiber AFUDC 115 1,675 3,127 4,917
Centralized Assets 183 183
Contractor 7,114 24,857 9,572 41 543
Employee Expenses 142 142
ff 4 Labor 4,448 2,866 7,314
Overhead 3,748 2,514 6,262
Transportation 280 280
r2 Vehicle 60 60
Voucher 2,275 2,275
Noxon Gate Fiber Total 7,509 34,930 20,537 62,976
uu1-
Long Lake Control RmWireless - AFUDC - - - 68 68
m Centralized Assets 2,121 2,121
Contractor 6,134 548 6,682
Labor 122 122
Overhead 297 1 298
4 Transportation 60 60
Long Lake Control Rm Wireless Total 8 802 549 9 352
g1 Little Falls HED WAP - AFUDC 73 - 73
Centralized Assets 1 592 1 592
Contractor 4,314 701 5,016
Labor 542 542
Overhead 598 1 599
•.. ________ Transportation 150 150
Little Falls HED WAP Total . - 7,269 702 7,971
Boulder Park WAP AFUDC 67 195 262
.
. Centralized Assets 4,780 7,008 11,789
Contractor 9,089 30,434 39,523
Labor 1,025 8,027 9,052
Overhead 1,105 7,752 8,857
Transportation . . 189 189
Boulder Park WAP Total 16,066 53,604 69,670
Lighting Management Software AFUDC 460 4,410 4,869
Contractor 55,574 81,304 136,879
Staff-PR-027 Attachment A.xlsx Page 3 of 20
- -
Staff-PR-027 Attachment A.xlsx
• Lighting Management Software Labor 16,111 16,111
Overhead 228 14,837 15,065
Lighting Management Software Total 56,62 116,663 172,925
--'- -
CDA Call CRT Remodel AFUDC 11 11
Centralized Assets 415 415
Contractor 556 956
Overhead 53 53
CPA Call CRT Remodel Total - 1,434 - 1,44
Noxon Living Facility Network AFUDC
-
318
.
3,047 3,365
Centralized Assets 28,669 0 28,669
Contractor 9,058 3,345 12,402
Labor 1,308 1,380 2,689
Overhead 3,294 1,235 4,529
Transportation 375 375
Noxon Living Facility Network Total • 42,647 9,382 52,029
Sonet Security - -- AFUDC 387 230 618
Centralized Assets 10,258 444 10,702
Contractor 23,643 8,006 31,650
Labor 291 1,569 1,860
Overhead 1,051 1,579 2,630
Transportation 279 279
Sonet Security Total 35,631 12,107 47,739
Upper Falls Falls New Phone AFUDC 28 28
Contractor 2,324 212 2,536
Overhead 105 0 106
Voucher 1,153 1,153
Upper Falls New Phone Total -- 3,611 212 3,823
Post Falls HEbWAP AFUDC 138 1,030 1,168
J Centralized Assets 20,977 151 21,128
Contractor 9,245 11,966 21,212
Employee Expenses 59 59
Labor 186 3,843 4,029
Overhead 1,802 2,419 4,221
Transportation 381 381
Vehicle 120 120
Post Falls HED WAP Total . 32,348 19,968 52,317
SCADA Security Monit Orin g AFUDC 29 4,761 4,789
Centralized Assets 46,784 3,131 49,915
Page 4 of 20
SCADA Security Monitoring Contractor 6,558 24,994 31,553
Employee Expenses 38 38
Labor 4,131 4,131
Overhead 8 7,712 7,720
SCADA Security 11onitoring Total 53,379 44,766 9,146
Fleet Handsfree vehicle solut Centralized Assets . . 55,826 55,826
Contractor 59 55,673 55,732
Employee Expenses 67 67
Labor 4,275 4,275
Overhead 0 10,321 10,322
Voucher 40,710 40,710
Fleet Handsfree vehicle solut Total 60 166,872 166,932
__
Steve Brink DSL AFUDC . . . . 21 21
Centralized Assets 2,579 2,579
Contractor 6,530 6,530
Labor 547 547
Overhead 694 694
Transportation 81 81
Steve Brink DSL Total 10,452 10,452
- W" 11 MIN NIIIIIIIIII 111111
Chad Summers DSL AFUDC . 22 22
Centralized Assets 1,289 .,289
Contractor . 6,202 6,202
Labor 469 46
Overhead 540 540
Transportation . 130 130
Chad Summers DSL Total 8,652 8,652
-
Gas Meter Shop DSLWA AFUDC 8 8
Centralized Assets 1,344 1,344
Contractor 4,715 4,715
Labor 246 246
Overhead 336 336
lGa5 Meter Shop DSL WA Total 6,650 6,650
- - 1iI Ti
AFM Floating Design Tool AFUDC . 2,143 2,143
Contractor, 88,657 88,657
Labor 1,944 1,944
I'AFM
Overhead 2,308 2,308
Floating Design Tool Total . . 95,052 95,052
u---.-
EIDE Enhancements AFUDC
73 73
Staff-PR-027 Attachment A.xlsx
Page 5 of 20
EIDE Enhancements Contractor 5,118 5,118
Labor 272 272
Overhead 236 236
EIDE Enhancements Total 5,699 5,699
GCN CIP HW for Compliance AFUDç 538 .538
Contractor 18,174 18,174
Labor 4,748 4,74
Overhead 4,042 4,042
GCN CIP HW for Compliance Total 27,501 27,501
-
-----------
WIFTT
Compton IT Expansion AFUDC 470 470
Centralized Assets 18,950 18,950
Contractor 15,689 15,689
Labor 7,648 7,648
Overhead 8,140 8,140
Transportation 124 124
Voucher 113 113
Compton IT Expansion Total 51,134 51,134
Noxon Network Facility Work AFUDC 40 40
Centralized Assets 1,346 1,346
Contractor . 786 786
Labor 1,783 1,73
Overhead 1,669 1,669
Transportation 315 315
Noxon Network Facility Work Total 5,939 5,939
Telcorn and Relay Shop Remodel Labor . 147 147
-- -- Overhead 116 116
Telcom and Relay Shop Remodel Total 263
1L
26
--
Emergency Telecom restore kits
--
AFUDC
--
3 3
Centralized Assets 1,998 1,998
Overhead 160 160
Voucher (3,821) . (3,821)
[Emergency Telecom restore kits Total - (1,660) (1,660)
tAir Quality Monitoring Tech Contractor 5,453 . ••
Employee Expenses 42 42
Labor 3,863 3,863
Overhead 1,563 1,563
Air Quality Monitoring Tech Total . 10,921 10,921
Staff-PR-027 Attachment A.xlsx .. Page 6 of 20
CS Comm Device Expansion Centralized Assets 35,686 15,901 24,621 76,209
Contractor 46,251 32,755 12,304 91,311
Employee Expenses 80 80
Labor 7,011 5,977 16,902 29,890
Overhead 20,109 15,308 14,906 50,322
Transportation 318 355 48 721
Voucher 99,737 75,099 (11,472) 163,365
CS Comm Device Expansion Total 209,193 145,95 57,310 411,898
Application License Expansion Centralized Assets
-
71,595 62,861 37,447
-
171,903
Contractor 1,153 1,146 521 2,819
Labor 11 11
Overhead 1,501 151 193 1,845
Application License Expansion Total iLL
74,249 64,158 38.171
TI
176,578
I £ - TT
DS PC Rugged Expansion Centralized AssetS 69,421 35,020 3,689 108,130
Contractor 24,527 3,577 6,552 34,655
Employee Expenses 91 868 959
Labor 2,191 59 1,282 3,532
Overhead 7,470 244 1,325 9,039
DS PC Rugged Expansion Total 103,700 39,768 12,848 156,315
DS Print Fax Scan Expansion Centralized Assets 52,829 86,956 28,706 168,491
Contractor 17,007 27,335 27,676 72,018
Employee Expenses 3 38 42
Labor 525 1,486 3,469 5,481
Overhead 1,946 1,878 3,776 7,600
Vehicle 1,050 433 1,483
Voucher 501 (11) 490
DS Print Fax Scan Expansion Total 72,311 119,206 64,088 255,60
DS-VC Systems Expansion Centralized Assets 375,412 805,138 466,177 1,646,727
Contra ctor 125,919 285,548 173,698 585465
Employee Expenses 228 1,992 2,220
Labor 3,368 15,880 47,806 67,054
Overhead 22,353 74,991 69,087 166,431
Transportation 77 560 637
Vehicle 6,645 5,319 11,964
Voucher 3,181 4,000 2,689 9,870
DS PC Systems Expansion Total 530,538 1,192,203 767,328 2,490,068
DS Proj Camera Other Expansion 51,861 95,834 12,530 160,225 Centralized Assets
Contractor 21,063 43,122 21,475 85,659
Employee Expenses 102 206 308
Staff-PR-027 Attachment A.xlsx Page 7 of 20
-
-
-
DS Proj Camera Other Expansion Labor 3,298 1,797 2,312 7,407
Overhead 6,277 6,138 2,364 14,780
Transportation 404 65 468
Vehicle 2,964 1,118 4,082
Voucher 2,880 294 751 3,925
DS Proj Camera Other Expansion Total 85,883 150,14 40,756 276,854
CS Storage Expansion Centralized Assets 231,689 167,337 255,601 654,627
Contractor 236 11,731 2,727 14,695
Labor 223 1,574 1,115 2,911
Overhead 22,364 12,009 15,296 49,669
Voucher •63 63
CS Storage Expansion Total 254,512 192,650 274,802 721,965
CS Server Expansion Centralized Assets 66,502 2,247 68,749
Contractor 14,744 14,042 8,909 37,696
Labor 10,078 625 1,087 11,789
Overhead 17,812 56 1,027 19,434
Voucher 1,106 365 1,472
CS Server Expansion Total 110,242 17,875 11,023 139,140
Network 0 Ring AFUDC 7,479 7,479
Centralized Assets 980 980
Contractor 57,030 57,030
Employee Expenses 14 14
Labor 15,188 15,188
Overhead 16,078 16,078
Transportation 1,018 1,018
Voucher 14,059 14,059
Network D Ring Total 111,847 111,847
Enterprise Data Architect Blkt Centralized Assets 32,730 32,730
Contractor 90,944 8,304 77,840 177,088
Labor 4,508 14,777 19,25
Overhead 4,941 (45) 13,482 18,378
Enterprise Data Architect Blkt Total 133,123 •8,259 106,099 247,481
CMS System Expansion Spokane AFUDC 19 19
CMS Svstern Expansion Spokane Total 19 19
Naveguide Pmp Emerg spare kits AFUDC 17 17
Voucher (1,792) (1,792)
Naveguide Pmp Emerg spare kits Total
Staff-PR-027 Attachment A.xlsx Page 8 of 20
"€~tO'Financial Support Systems AFUDC 2,867 1,756 73 4,697
MvIV Contractor 92,545 61,275 19,919 173,739
Labor
. . . 480 183 662
• Overhead 1218 252 209 1,679
• Financial Support Systems Total 97,110 63,283 20,384 180,777
Electronic Flight Bag Contractor - -
-- Overhead 2 2
: Electronic Flight Bag Total 2 2
Chewelah Office Network AFUDC (1) (1)
Contractor (380) (380)
Overhead
Chewelah Office Network Total (382) (382)
New App Purchase Blanket Centralized Assets 34,893 89,032 12,370 136,295
Contractor 24,483 26,110 50,593
Labor 10 10
Overhead 190 359 103 651
New App Purchase Blanket Total 35,083 113,84 38,583 187,550
patabase License Expan blan Centralized Assets 77,612 58,532 136,144
Contractor 34 .
Overhead 194 265 459
Databse License Expan blan Total 77,840 58,797 136,637
Colwell Network Connectivity Centralized Assets 768 768
Contractor 8,459 8,459
Labor 172 172
Overhead 251 251
Vehicle 49 ... 49
Voucher 76 76
Colwell Network Connectivity Total 9,776 9,776
-- -- --
-Fleet Wireless Acess Point Centralized Assets • . 0 0
Contractor 0 0
- Labor (0) (0) t Overhead . 0 0
Voucher - -
_J Fleet Wireless Acess Point Total 0 0
Penthouse MW Fire System AFUDC 517 517 J
Contractor 36,199 36,199
Labor 2,851 2,851
Staff-PR-027 Attachment A.xlsx . Page 9 of 20
-
. Penthouse MW Fire System Overhead 2,780 2,780
Voucher 75 75
Penthouse MW Fire System Total . 42,422 42,422
Software Centralized Assets (428) (428)
Contractor 12,808 12,808
Overhead 66 66
"CA Wiley Software Total . . 12,446 12,446
-i
Chewelah Office Netwrk Centralized Assets 12,192 12,192
Contractor 7 357 7,357
Labor 381 381
Overhead 1,207 1,207
.........
Transportation 125 125
Chewelah Office Netwrk Total 21,261 21,261
.i_ -- ---- ___
Phase II WAAS
- ------
AFIJDC
-
58 6;577 895 7,530
Centralized Assets 74,525 3,341 273 78,138
Contractor 37 572 19 919 14 567 72,058
Labor 489 469 4,569 5,528
Overhead 6,577 735 3,956 11,268
Transportation 1,035 1,035
KA Voucher 104 73 177
.
______•.•.•WS Phase II Total
. ..
119,220 31,145 25,368 175,734
Network Redesign for San Jose Centralized Assets 28 992 28 992
Contractor 4,513 7,473 11,986
Labor 555 555
Overhead 2,723 34 2,757
Network Redesign for San Jose Total 36783 7 507 44 289
GRC Software AFUDC 3,529 725 2,282 6,535
Centralized Assets 158,631 68,515 2,508 229,654
Contractor 31,122 94,999 184,652 310,774
Employee Expenses 510 510
Labor 49 49
Overhead 1,605 554 1,096 3,255
Voucher 0 0
GRC Software Total 194,936 164,793 191,048 550,778
.----- _a
,line Mile Cntrl Rm Wireless AFUDC 106 106
Centralized Assets 3,372 135 3,507
- Contractor 4,170.6 440 5 146
Labor 512 512
Staff-PR-027 Attachment A.xlsx . . Page 10 of 20
I
Nine Mile Cntrl Rm Wireless Overhead
767 213 980
Transportation 129 129
Nine Mile Cntrl Rm Wireless Total
9,592 788 10,380
Fleet Wireless Access Point AFUDC 75 75
Centralized Assets 14,666 14,666
Contractor 12,585 12,585
Labor 1,542 1,542
Overhead 2,411 2,411
Voucher 114 114
IFleet Wireless Access Point Total 31,393 31,393
iiiI E TL1 - - ---- ----------
PIN Public Key Infrastructure AFUDC 515 2,572 3,087
Centralized Assets 5,941 - 5,941
Contractor 26,173 52,925 15,338 94,436
Labor 1,213 2,086 1,561 4,860
Overhead 880 1,881 1,456 4,217
Public Key Infrastructure Total 28,780 65,406 18,356 112,541
Netwrk at Clark Fork Liv Fac AFUDC 12 867 1,621 2,500
Contractor 2,529 16,428 6,448 25,405
Labor 163 472 1,107 1,741
Overhead 120 399 11008 1,526
Vehicle 50 50
Netwrk at Clark Fork Liv Fac Total 2,824 18,215 10,184 31,223
e Discovery Unstructured Data AFUDC 23 297 319
Contractor 4,027 3,397 (44) 7,381
Labor 666 476 1,142
Overhead 451 370 820
!piscovery Unstructured Data Total 5,167 4,540 (44) 9.663
Websense Software FUDC 322 322
Centralized Assets 30,219 30,219
Contractor 4,9* 50 50 51000
Overhead 301 (5) 296
snse Software Total - 35,792 45 3537
Home Agrit Network Expansion AFUDC - 21 71 ...
Centralized Assets 6,272 708 0,980
Contractor 6,205 10,473 16,678
Labor 506 506
Overhead 120 1,541 1,661
Transportation 65 65
Staff-PR-027 Attachment A.xlsx . . .Page 11 of 20
-
Home Agent Network Expansion Voucher 171 171
Home Agent Network Expansion Total 12,789 13,364 26,153
Claims Systems Enhancements AFUDC 177 370 548
Centralized Assets (1,300) (1 300)
Contractor 52,972 144,608 6,580 204 161
Labor 67 67
Overhead 795 909 62 1,766
Claims Systems Enhancements Total . 53,944 144,587 6,709 205,241
EVP Enhancements 2011 AFIJDC 553 236 789
Contractor 84,182 486 84,669
Overhead 233 1 234
EVP Enhancements 2011 Total 84,969 723 85 69
Enhancements 2011 AFUDC . . 3,113 703 3,816 ______•AFM
Centralized Assets 5,470 5,470
.4 Contractor 599,017 18,043 617,059
Employee Expenses 117 117
Labor 27,152 32,182 59,334
Overhead 26,002 28,255 54,257
• r!AFM Enhancements 2011 Total -____ 660,753 79,300 740,053
1I
Nucleus Enhancements 2011
-
AFUDC
--
3,460 289 3,748
Contractor 421,499 19,068 440,567
Labor 644 40,889 41,533
Overhead 2,544 35,112 37,656
Nucleus Enhancements 2011 Total 428,147 95,358 523,505
• .: Web Enhancements 2011 AFUDC 4,209 679 4,888
Centralized Assets 17,598 17,598
Contractor 675,694 9,537 685,231
• Employee Expenses 266 266
• Labor 34,771 33,341 68,112
Overhead 32,356 29,378 61,734
Web Enhancements 2011 Total 764,894 72,936 837,829
Rate Cast Software Enhancement AFUDC . . ............................. 1,943 448 2,391
Contractor 89,233 349 89,582
Overhead 343 1 44
Rate Cast Software Enhancement Total • • • 91,519 798 92,317
Lunchroom AV Spokane Centralized Assets 20,726 20,726
Overhead 415 415
Staff-PR-027 Attachment A.xlsx Page 12 of 20
Lunchroom AV Spokane Voucher 3,647 3,647
Lunchroom AV Spokane Total 24,788 24,788
iiiIiJ - ¶Il1Ft-L-
3rd Floor conf Rm Techn AFUDC 180 180
Centralized Assets 82,341 82,341
Contractor 6,430 6,430
Labor 48 48
Overhead 6,389 (6,337) 52
Voucher 82,341 (82,341) -
3rd Floor conf Rm Techn Total 95,341 (6,289) 89,053
1[TLLJ3
Gas System AFUDC 1,396 4,831 6,228
Contractor 72,584 88,359 160,943
Labor 11,027 78,511 89,538
Overhead 9,508 70,754 80,261
Gas System Total 94,515 242,456 336,971
-r1
iPAD Infrastructure lntegrat AFUDC 11214 1,204 2,417
Centralized Assets 14,623 911 15,534
Contractor
39,663 16,638 56,301
Labor 1,823 4,282 6,105
Overhead 3,240 3,880 7,120
WAD Infrastructure Integrat Total 60,562
66
26,915
M1 i 1
87,477
PPM AFUDC
-
3,866 3,866
Centralized Assets 225,940 225,940
Contractor 284,447 (486) 283,961
Labor 4,882 4,882
Overhead 6,205 (1) 6,205
PPM Total 525,340 (487) - 524,853
lDFcard Readers Expansion AFUDC 355 125 480
Centralized Assets 39,724 39,724
Contractor 17,716 4,862 22,578
Labor 269 1,472 1,741
Overhead 225 2,594 2,820
DF Card ReadFs Expansion Total 18,566 48,777 67,343
SEM Phase 2 AFUDC 1,58 415 1,672 Contractor 64,129 1,755 65,884
Labor 311 222 533
Overhead 464 200 663
SIEM Phase 2 Total . . 66,162 2,591 68,753
Staff-PR-027 Attachment A.xlsx . Page 13 of 20
.
CIS Project Team Site Work AFUDC . 1,175 21 1,196
Contractor 65,219 11,643 76,862
Employee Expenses 2.9..,., .111.1 .... ... 29
Labor 3,394 2,827 6,222
Overhead 4,773 3,416 8,189
Transportation 200 283 483
Voucher 23,832 10,768 34,600
CIS Project Team Site Work Total 98,622 28,958 127,580
CIS Project Team Site lnfras AFUDC 60 60
Centralized Assets 213,349 42,543 255,892
Contractor 88,841 3,703 92,544
Employee Expenses 27
Labor 4,965 3,074 8,038
Overhead 19,322 2,362 21,684
Transportation 173, 39 212
Vehicle 129 129
Voucher 39,394 (37,201) 2,193
CIS Project Team Site Infras Total 366,260 14,519 380,779
- 14
Malware Detection AFUOC 384 366 750
Centralized Assets 30,558 .... 30,558
Contractor 25,263 887 26,150
Labor . , 73 73
Overhead 1,902 (4) 1,898
Malware Detection Total 58,180 1,249 59,429
ililLi
CVA Hardware AFUDC 2,15 1,320 1,535
Centralized Assets , 210,397 210,397
Contractor 14,466 20,525 34,991
Labor 6,401 6,401
Overhead ' ' ' . 24,359 24,359
VA Hardware Total ' 14,681 263,003
11111111MIN!
277,684
Serengeti Legal System AFUDC , . 19 56 , , , 75
Contractor 1,295 2,200 3,495
Labor 913 913
Overhead 1 821 822
Serengeti Legal System Total 1,315 3,991 . 5,305
ii
ORl2 Phase 2Enhancements AFUDC , 314 460 775
Contractor 63,075 71,777 134,851
Labor 1,512 752 2,264
Overhead ' 1,585 804 2,388
Staff-PR-027 Attachment A.xlsx , Page 14 of 20
66,486
6
1,943
73,793 140,279
-- -
122 129
589 2,532
611 611
535 535
0R12 Phase 2 Enhancements Total
Enterprise Search AFUDC
Contractor
Labor
Overhead
Enterprise Search Total 1,949 1,856 3,806
1L
Spokane Consrt Cell Booster AFUDC . . . 45 45
Contractor 238 59 297
Overhead 906 0 906
Voucher 12,451 12,451
Spokane Consrt Cell Booster Total 13,639 60 13,699
--iia:- iiILiEr
Disk Encryption AFUDC . 631 631
Contractor 15,293 15,293
Labor 7,385 7,385
Overhead 6,458 6,458
Disk Encryption Total --
-
29,766 29,76.6
MObile Satelite Network AFUDC 147 3,558 3,706
Centralized Assets 41,681 4,341 46,022
t Contractor 10,273 10,273
Labor 1,169 1,169
Overhead 3,029 1,401 4,431
Mobile Satelite Network Total 44,858 20,743 65,601
CO Audio Visual Expansion Blkt Centralized Assets 32,757 32,757
Contractor 75,448 75,448
- Labor 2,981 2,981
Overhead 3,120 3,120
- Voucher 2 2
O Audio Visual Expansion Blkt Total 114,309 114,309
TURwL
Customer Web EVP Enhancement
-
Contractor . . 380,225 380,225
Labor 14,320 14,320
Overhead 13,991 13,991
Customer Web EVP Enhancement Total 408,536 408,536
_4
Nucleus Enhancement Contractor . . 128,307 128,307
Labor 167 167
Overhead 459 459
Nucleus Enhancement Total . . 128,933 128,933
Staff-PR-027 Attachment A.xlsx - Page 15 of 20
-
AFM 2012 Release 1 AFUDC 1,977 1,977
Contractor 119,691 119,691
• .. Labor 7,533 7,533
•.;:. - Overhead 7,120 7,120
AFM 2012 Release 1 Total . 136,320 136,820
SLL ITIII 136320
AFM2012 Release 2 AFUDC . . 1,777 1,777
• Centralized Assets 16,600 16,600
Contractor 299,130 299,130
Labor 26,508 26,508
Overhead 26,721 26,721
AFM 2012 Release 2 Total . 370,735 370,735
.W AFM 2012 Release 3 AFUDC . . . . . ............................
Contractor 97,203 97,203
Labor 15,982 15,982
Overhead 13,937 13,937
AFM 2012 Release 3 Total . 127,476 127,476
- -ii TT
Email Encryption AFUDC
Contractor 274 274
EmailEncryption Total
-
277 277
111111 111111
Mobile Device Management , AFVDC 32 32
Contractor 1,245 1,245
tMobile Device Management Total 1,277 1,277
•Security Monitoring for CS
1Lnrr
AFUDC 428 428
Contractor 12,713 12,713
Labor 3,464 3,464
Overhead 2,966 2,966
Security Monitoringfor CS Total . 19,571 19,571
TTI1 _
CI5
Proj Team Site lnfras Ph2 AFUDC 1,962 1,962
Centralized Assets 30,516 30,516
Contractor 93,652 93,652
Employee Expenses 11 11
Labor 12,810 12,810
Overhead 13,137 13,137
Transportation 75 75
CISProj Team Site Infras Ph2 Total . 152,163 152,163.
App Enhancement Blanket Centralized Assets 5,447 5,447
Tf-I Contractor 27,815 27,815
Staff-PR-027 Attachment A.xlsx . Page 16 of 20
-
App Enhancement Blanket Labor 3,006 3,006
Overhead 2,787 2,787
App Enhancement Blanket Total . 39,054 39,054
Clarity PPM Phase 2 AFUDC . 2,932 2,932
Centralized Assets 550 550
Contractor 385,762 385,72
Labor . 36,425 36,425
Overhead 34,249 34,249
Clarity PPM Phase 2 Total 459,918 459,918
MD Enhancements AFUDC 628 628
Contractor 33,606 33,06
Labor 2,800 2,800
Overhead 2,572 2,572
MD Enhancements Total 39,605 39,605
--
Valuemation Enhancements 2012 AFUDC . . . 185 185
Contractor 16,892 16,892
Employee Expenses 65 65
Labor 1,507 1,507
Overhead 1,282 1,282
Valuemation Enhancements 2012 Total 19,931 . 19,931
HotelCubesSteamplant AFUDC . 6 6
Centralized Assets 1,057 1,057
Contractor 1,423 1,423
Employee Expenses 73 73
Labor 707 707
Overhead 219 219
Hotel Cubes Steamplant Total 3,485 3,485
EcDN AFUDC 463 463
Contractor 33,729 33,729
Employee Expenses 465 465
Labor 539 539
Overhead 468 468
ECDNTotaI 35,664 35,664
-- 42 42 2nd fl confr rm tech AFUDC
Centralized Assets 11,298 11,298
Contractor 8,603 8,603
Labor 395 395
Overhead 348 348
Staff-PR-027 Attachment A.xlsx . . . Page 17 of 20
2nd fl coifr rm tech Total 20,687 20,687
-- -.
GDI Network Optimization AFUDC 153 153
Centralized Assets 1,652 1,652
Contractor 4,935 4,935
Labor 251 251
Overhead 138 138
DI Network Optimization Total 7,128 7,128
- --
Kubra Mobile AFUDC 53 53
Contractor 3,501 3,501
Overhead 26 26
Kubra Mobile Total 3,580 3,5P0
Dist Disp Central UPS AFUDC 29
Labor 743 743
Overhead 652 652
Dist Disp Central UPS Total 1,424 1,424
ESB Phase 2 AFUDC 4,080 4,080
Centralized Assets 27,537 27,537
Contractor 212,722 212,722
Labor 63,503 63,50
Overhead 56,235 56,235
Voucher 243 243
ESB Phase 2 Total 364,319 36,319
Data Ctr Security CIP Complanc AFIJDC 119 119
Contractor 15,569 1,569
Labor 2,876 2,876
Overhead 2,356 2,356
Data Ctr Security CIP Complanc Total 20,920 20,920
-
SMS Customer Messaging AFUDC 20 20
Contractor 2,066 2,066
SMS Customer Messaging Total 2,086 2,086
Sales Logix iPad App AFUDC 295 295
Contractor 22,459 22,459
Labor 172 172
Overhead 286 286
Sales LoixiPadAppTotaI - 23,212 23,212
K Egland ISP install AFUDC . 78 78
Staff-PR-027 Attachment A xlsx Page 18 of 20
K Egland ISP install Centralized Assets 1,318 1,318
Contractor 13,152 13,152
Labor 259 259
Overhead 325 325
K Egland ISP install Total 15,132 15432
MS Exchange Enhancements Contractor 2,050 2,050 •
Labor 689 689
Overhead 543 543
MS Exchange Enhancements Total 3,282 3,282
Conf Repl Brdrm and 512 Labor 19 19
pVeo
Overhead 15 15
Vldenf Repl Brdrm and 512 Total 34 34
AFM 2013 Release 1 Labor 525 525
Overhead 418 418
AFM 2,0,.13 Release 1 Total 943 Will
IT for facilities Mission Centralized Assets 2,522
1111111 1 1 --
1,766 2,212 6,501
Contractor 71,106 24,002 15,373 110,481
Employee Expenses 111 111
Labor 680 1,645 7,986 10,312
Overhead 2,415 2,049 6,587 11,051
• • ;" •.• Transportation 5 66 71
Voucher 10,993 3,491 14,484
Ilfor facilities Mission Total 87,717 32,959 32,335 153,010
Steam Plant add 5 cubes Centralized Assets 1,174 1,174
Labor 1,092 1,092
Overhead 656 656
Voucher 911 911
Steam Plant add 5 cubes Total • • • • 3,833 3,833
Tf81j
CPC Area Remodel AFUDC • 75 75
Centralized Assets 2,298 2,298
Contractor 6,046 6,046
Employee Expenses 40 40
•CDA
Labor 1,997 1,997
Overhead . 2,189 2,189 • Transportation 1,877 1,877 • . • Voucher 3,114 3,114
• CDA CPC Area Remodel Total .. 17,635 17,635
Staff-PR-027 Attachment A.xlsx Page 19 of 20
-
CDA line dock cables AFUDC 32 32
Contractor 296 296
4J Labor 2,038 2,038
Overhead 788 788
Transportation 353 353
Voucher 164 164
CDA line dock cables Total 3,670 3,670
- Ji1L
SVF Network AFUDC 780 780
Centralized Assets 3,367 3,367
Contractor (19,659) (19,659)
Labor 75 75
Overhead 1,791 1,791
Voucher 25,066 2 066
SVF Network Total 11,419 1ir,419
Valley Horizon Addition Centralized Assets 6,869 6,869
Contractor 20,130 20,130
Employee Expenses 119 119
Labor 11,034 11,034
Overhead 7,860 7,860
Vehicle 172 172
Voucher 6,339 6,339
Sook Valley Horizon Addition Total 52,522 52,522
Staff—PR-027 Attachment A.xlsx Page 20 of 20
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:- IDAHO DATE PREPARED: 11/20/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-031 TELEPHONE: (509) 495-2293
REQUEST:
Please provide the line item detail for the Elect Distribution Minor Blanket by project for 2010,
2011, 2012, and 2013. Please include both budgeted and actual-to-date costs for each project as
available.
RESPONSE:
Elect Distribution Minor Blanket transactions are included under ER 2055. All of the projects
included in this ER are blanket projects. Since these projects are blankets, the total amount spent in
a month transfers to plant-in-service at the end of that month.
Please see Attachment A for line item details of capital expenditures for 2010, 2011 and 2012
through October 31.
Company witness Dave DeFelice's testimony and workpapers provide the requested budget
information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89
through 101 list 2013 projects by ER and details the expected month the project will be completed
and will be transferred to plant in service. The source of this data is the Company's 2012 capital
budget. Both hardcopies and electronic copies were provided with the original filing.
Please also see the Company's response to Staff_PR_045 for updated transfers to plant by ER
through October 31, 2012.
Ferc Acct 107000
Time Warner Cable Contractor 2,319 2,319
Contributions (27,870) (27,870)
Employee Expenses 76 76
Labor 7,825 7,825
Labor Adjustments 790 790
Material 3,340 3,340
Overhead 9,400 9,400
Transportation 4,071 4,071
Voucher 50 50
UID -
Time Warner Phase 2 AFUOC 30 (30) (0)
Contractor 752 (752) -
Labor 539 (539) -
Overhead 555 (555) 0
Transportation 134
--
(134) -
Temp mtr for Clearwater Paper
-
Labor- 6,782 6,782
Material 27 27
• Overhead 6,539 217 6,756
Transportation 3,029 31029
Voucher 9,940 11547 11,487
Montana Elect non revenue Labor 2,464 2,464
Labor Adjustments (820) (820)
Material 1,831 1,831
Overhead 3,159 3,159
Replace Elect Distr Plant CDA Contractor 39,838 46,299 101,217 96,355
Contributions (7,647) (11517) (9,164)
Employee Expenses 809 534 322 1,665
Labor 133,585 172,759 47,714 354,058
Labor Adjustments 35,427 45,735 0 81,162
Material 136,271 198,149 41,955 376,375
Overhead 187,741 210,108 53,761 451,610
Transportation 70,160 58,938 10,767 139,865
Vehicle 7,004 3,717 10,721
Voucher 224,127 27.281 (2,929)
Iect Customer Caused CDA Contractor 16,267 7,112 553 23,932
Contributions (129,559) (193,401) (11,866) (334,827)
Employee Expenses 2,722 2,290 596 5,608
Labor 103,771 111,959 29,345 245,075
Labor Adjustments 20,803 19,502 (0) 40,305
Material 87,080 44,816 10,180 142,076
Overhead 128,885 96,379 27,873 253,137
Transportation 43,798 21,173 404 65,375
Vehicle 3 3
Vr.urhpr 2.893 884 0 3.777
WA Reqst Pdmary OH UG-BOl Labor 1,362 1,362
Overhead 202 202
Tn,eIñn 48 48
Minor Dist Rebid General-901 Contractor 33,662 33,662
Contributions (156,220) (156,220)
Employee Expenses 1,773 1,773
Labor 217,218 217,218
Labor Adjustments (6,716) (6,716)
Material 199,617 199,617
268,338 Overhead 268,338
Transportation 84,658 84,658
I, *ttl Vehicle 8 8
Voucher 9,738 9,738
1Ij Minor Dist RebldsTrblRel-901 Contractor 16,858 16,858
Staff PR .031 Attachment A.xlsx Page 1 of 18
Minor Dist Reblds Trial Rel-901 Contributions 56,701) (56,701)
Employee Expenses 578 578
Labor 36,953 36,953
Labor Adjustments (8-72) (872)
Material 10,851 10,851
Overhead 28,903 28,903
Transportation 10,759 10,759
Vehicle 241 241
Voucher . 3.931 3,931
Minor Dist Rebid Joint Use-901 Contractor 3,616 3,616
Contributions (44,560) (44,560)
Labor 12,724 12,724
Labor Adjustments - -.
Material 20,128 20,128
Overhead 17,992 17,992
AVA ReqstTrbl Related-906 or 79 79
Labor Adjustments
1': • Overhead 96 96
ransportation 44 44
Jcust
Re"
..............
. .......................... . ........... . ••.
.
215.
.
215
Overhead .• .45 45
Flectric Distr Plant-Kellogg Contractor 40,717 101,875 4,350 146,942
Contributions (2,494) (17,182) (19,675)
4 Employee Expenses 857 2,271 3,128
Labor
Labor Adjustments
156,458
26,960
173,713
43,045
10,086 340,258
70,005
Material 103,772 156,022 6,680 266,474
Overhead 189,361 202,336 11,799 403,496
Transportation 71,607 69,532 3,647 143,785
Vehicle 756 190 946
Voucher j714 1,705 - 31419
Eect Customer Caused-Kellogg Contractor 28,029 13,390 1,904 43,322
Contributions (69,755) (52,746) (11,092) . (133,592)
Employee Expenses . 3,559 743 94 4,396
Labor 78,152 62,331 7,335 147,819
, .
Is Labor Adjustments 7,148 8,252 (0) 15,400
Material 32,037 13,262 1 948 47246
Overhead -87 274 54,178 7,211 148 663
Transportation 37427 14514 2,411 54352 ,.
Vehicle 3082 3,082
Voucher J139
iUIDfl
4,356
[l1flU[
980 74
Minor Dist Rebid General 907 Contractor 59614 59614
Contributions (21,810) (21,81D)
Employee Expenses 360 360
.. *•• Labor 82,107 82,107
Labor Adjustments (3,557) (3,557)
Material 119,210 119,210
Overhead 116,371 - 116,371
Transportation 31,320 31,320
' Voucher 17,323 . 17,323
itiinor Dist RebldsTrbl Rd 907
- --. -
Contractor
----
6,091 6,091
Contributions (24,817) (24,817)
NI Employee Expenses 1517 1517
Labor 28,609 28,609
Labor Adjustments
Material 6,887 6,887
RK Overhead 25979 25,979
Transportation 8,521 8,521
Voucher
-- .-
.
.. .-
-.
10
- w -•ui
Minor Dist Rebid Joint Use-907 Contractor
.
2,172 2,172
Contributions (11,210) (11,210)
Labor 2,651 2,651
Material 305 305
Staff_PR031 Attachment A.xlsx Page 2 of 18
Minor Dist Rebid Joint Use-907 Overhead 3,123 3,123
- Transportation 504 504
Elect DiStr Plant-Grangeville Contractor 2,569 2,569
Contributions (4,987) (4,987)
Employee Expenses 89 48 137
Labor 9,369 14,493 1,997 25,859
Labor Adjustments 6,377 7,536 - 13913
Material 24 147 24 182 621 48950
Overhead 15,598 17,947 2,139 35,694
Transportation 5,298 7,610 247 13,155
Voucher 71 10 82
iJU1flWLL Tt1WL
Elect Cust Caused-Grangevifle
.
Contributions (2,269) (528) (2,797)
Labor 2,537 1,735 4,272
- Labor Adjustments 1,599 820 2,419
Material 1,412 1,058 2,471
Overhead 1,504 1,812 3,317
- Transportation 637 335 972
. Voucher 113 . . 113
Winor Dist Rebid General-910 Contractor 1,220 1,220
Contributions (7009) (7009)
Labor 9,715 9,715
Labor Adjustments (4920) (4920)
Material 59,487 59,487
Overhead 22,262 22,262
! ' Transportation 4,829 4,829
Voucher . 1.870 1,870
Labor 6,049 61049
Labor Adjustments
Minor Dist Reblds Trbt Rel-910
• Material 4,544 4,544
Overhead 6,864 6,864
..-. .- - ----------- s - . S42
.Wt: Distr Plant-Kamiab Contractor Contractor 740 740
Labor 15,820 8,334 3,206 27359
Labor Adjustments 5587 8990 14577
, Material 11,717 3,935 15,652
Overhead 21,000 8,567 3,379
Transportation 9,697 6,092 312 16,101
- Voucher 441 278 95 815
Elect Customer Caused-Kamiah Contractor 3,364 3,364
Contributions (252) . (252)
Labor 2,031 82 2,113
Material 1,070 1,070
Overhead 3,278 83 3,361
TnnnrtItiflfl 1.579 108 1,687
1TJAVA Reqst Primary OH UG-911 Labor 340 340
Overhead 330 330
on 151 151 _Tie -- -
. Minor Dist Rebid General-911 Labor 10,342 10,342
•
Labor Adjustments
Material
Overhead
6,493
12,223
6,493
12,223
Transportation 6,689 6,689
• Voucher . 37 37
Labor 150 150 Minor Dist Rebids Trbl Rel-911
Overhead 175 175
Trnn.rt2tifln 185 185
Elect Distr Plant-Craigrnont Contractor 12,411 12,411
Employee Expenses 46 46
Labor 22,766 15,751 3,965 42,482
Labor Adjustments 1,599 7,944 . . 9,543
Material 14,020 8,880 - 22,899
Overhead 30,403 17,091 3,399 50,893
Staff-PR-031 Attachment A.xlsx Page 3 of 18
Elect Distr Plant-Craigmont Transportation 18,300 9,014 1,118 28,431
? Vehicle 95 95
Voucher 114
flect Cust Caused Craigmorit Contributions (2,134) (2,134
4te Employee Expenses 27 27
Labor 3,648 802 4 450
Labor Adjustments 790 533 1,323
Material 612 620 1,232 v k;k Overhead 2,538 951 3 489
TransportaUon 2,745 590 . 3_,335
1rL1 Minor Dist Rebid General 912 Employee Expenses 50 50
Labor 19,271 19,271
Labor Adjustments (1,640) (1,640)
Material 14,108 14,108
Overhead 22,761 22,761
Transportation 10,779 10,779
Voucher LL
•-', Minor Dist Rebids Trbl Rel-912
..JUftlTT
Labor 1,905 1,905
1 Labor Adjustments (820) (820)
i Material 2,030 2,030
Overhead 1,915 1,915
:..
W. Transportation 969 969
• Voucher 38 38
' Elect Distr Plan Orofino Contractor 3,391 9,S42 12,933
Contributions (90) (90)
Employee Expenses 403 180 584
Labor 37,018 56,699 3,566 972 3
Labor Adjustments 7957 8460 16417
Material 28,489 36,025 64,515
Overhead
J
41,789 55,491 2,922 100 202
Transportation 21,263 39,981 1,149 62,393
Vehicle 83 83
Voucher 6,272 2,506 1.350 . 10,129
Elect Customer Caused-Orofino Contributions - (6,854) (61638) (13,492)
Employee Expenses 37 37
Labor 2,956 2,360 5,316
Labor Adjustments 820 820
Material 6,378 6,378
Overhead 2,766 3,348 6414
Transportation 1,872 866 20739
Voucher 4,259 6,430 10,689
' Minor Dist Rebid General 913 Contractor 10807 10,867
Employee Expenses 995 995
Labor 72,871 72,871
Labor Adjustments (1640) (1640)
Material 14950 14,950
Overhead 78,799 78,799
Transportation 38,756 38,756
Voucher 6,998 LM
6.998.
Minor Dist Reblds Trbl Re[-913 Labor 2,825 2,825
Labor Adjustments - -
Material 112 112
Overhead 2,881 2,881
• Transportation 1,319 1,319
- LJ L
Elect Distr Plant Elk City
1J111 !
Employee Expenses 59 59
t. Labor 5,695 10,115 15,810
Labor Adjustments 3,179 3,280 6,459
Material 5,076 5,715 10,792
Overhead 6,739 9,513 16,252
Transportation 4,972 5,962 10,934
Voucher 147 147
Labor • 1,723 - 1,723 Elect Gist Caused-Elk City
Material 67 67
Staff-PR-031 Attachment A.xlsx Page 4 of 18
Elect Cust Caused-Elk City Overhead 1,843 1,843
. Minor Dist Rebid General-915 Contributions (6,956) 115,9515)
Labor 4,604 4,604
Labor Adjustments
' Material 2,177 2,177
.5' Overhead 5,710 5,710
Trrtation 4,431 4,431
Minor Dist Rebldslrbl Rd 915 Employee Expenses - 54 - 54
Labor 6,451 6,451
Material 708 708
Overhead 3,643 3,643
Transportation
-. -
4.960. TF 2,960
1rIII_TL
Sect Distr Plant-Deary
•J
Employee Expenses 79 100 179
Labor 15,689 22,130 2,042 39,861
Labor Adjustments 5,478 3,280 8,758
Material 7,811 6,299 14,109
Overhead 16,106 16,003 2,184 34,293
Trarisportatlon 6,649 10,445 144 17,238
Elect Customer Caused Deary Contributions (11,630) (11,630)
Employee Expenses 105 105
Labor 7,798 468 127 8,393
Material 3,240 3,240
Overhead 5,916 509 136 6560
Tranportation 6,794
- ,UL
.372 IJLr 7,166.
LUJIIOILL
Minor Dist Rebid General-917
- -- ill -
Employee Expenses 41 41
Labor 4,570 4,570
Labor Adjustments
•
..•. Material 5,221 5,221
Overhead 3,728 3,728
Transportation . 2,373 2.373
Minor Dist Reblds TrbI Rel-917 Contractor 2,278 2,278
! '?
Contributions (36 936) (36,936)
Employee Expenses 263 263
i• Labor 16,637 16,637
Labor Adjustments
Material 5,647 5,647
Overhead 12,113 12,113
Transportation - - 3,841 _3.841
Elect Distr Plant-Clarkston Contractor 1,687 1,687
Employee Expenses 272 307 15 593
Labor 30,431 25,963 2,760 59,154
Labor Adjustments 17,425 14,252 - 31,677
Material 35,097 36,575 3,739 75,412
Overhead 41,120 31,250 3,029 75,399
Transportation 13,883 7,566 631 22,080
Vehicle 1,930 1,930
Voucher 392 LILL
301 . 100 792
Elect Cust Caused Clarkston Contractor 367 8,580 8,947
Contributions (9660) (10,605) (20,265)
Employee Expenses 29 556 584
Labor 10,452 18,326 2,469 31,247
Labor Adjustments 790 5,072 5,862
Material 2,624 5,051 7,675
Overhead 10,233 12,734 2,202 25,169
Transportation 3,649 2,562 6,211
!Minor Dist Rebid General-922 Contractor 2,894 2,894
Contributions (12,234) (12,234)
Employee Expenses 3141. 314
Labor 27,544 27,544
Staff-PR-031 Attachment A.xlsx Page 5 of 18
• Minor Dist Rebid General-922 Labor Adjustments - -
Material 32,038 32,038
Overhead 35,296 35,296
Transportation 7,648 7,648
Voucher 231 . 231
Minor Dist Reblds Trbl Rel-922 Contractor 782 782
Contributions (9,862) (9,862)
43 H Employee Expenses 479 479
Labor 22,595 22,595
Labor Adjustments (820) (820)
Material 9,366 9,366
Overhead 15095 15,095
xi Transportation 4,219 4,219
Voucher
.-.-------
0 0
.-.j
Minor Dist Rebid Joint Use-922 Contributions (27,474) (27,474)
Labor 652 652
Material 737 737
Overhead 922 922
Transportation 180 180
ElectDistr Plant-Pullman - Contractor 304 304
• : Contributions (13,118) (13,118)
_______ • Employee Expenses 502 251 44 797
Labor 44,223 34,964 5,469 84,656
Labor Adjustments 4,331 21,239 25,570
Material 41,199 85,684 5,240 132,123
Overhead 51,128 45,381 5,048 101,557
F: Transportation 28,148 24,490 2,208 •54,846
Voucher 898 11
51
iL IJ IF 949 if TIE -- - 1L.r LlL
Elect Cust Caused Pullman Contractor 1 789 629 2 418
Contributions (14,517) (19,064) (33 581)
Employee Expenses 89 131 44 264
- Labor 12,297 12,418 1,856 26,571 KI
I Labor Adjustments 2370 790 3,160
£1i Material 21,979 8,603 1,084 31,667
26,687 Overhead 16,603 8,924 1,160
. . Transportation 7,143 3,632 35 10,810
40 40
Minor Dist Rebid General-923 Contractor . 12,098 12,098
Contributions (2,383) (1,383)
Employee Expenses 547 547
Labor 45,501 45,501
Labor Adjustments (820) • (820)
Material 114,598 114,598
Overhead 66,757 66,757
Transportation 16,935 16,935
Minor Dist Rebids TrbI Rel-923 Contractor • 1,771 1,771
Contributions (7059) (7059)
UL Employee Expenses 120 120
. .*.r Labor 4,043 4,043
Labor Adjustments - -
Material 3,841 3,841
Overhead 2,764 2,764
Transportation____.._.___- 1,573
I.
11573 --
-
Minor Dist Rebid Joint Use-923 Contributions (3,297) (3,297)
Employee Expenses 26 26
Labor 137 137
t Overhead 151 151
Pull TerreView Undrbld rebid AFUDC 95 95
Contractor 23,122 2,364 25,487
'U '4 Labor 3,156 3,156
Material 7,747 7747
6563 wr Overhead 6,563
- Transportation 2,140 2,140
Staff-PR-031 Attachment A.xlsx Page 6 of 18
Putt TerreView Undrbld rebid Voucher 2,364 (2,364)
Elec Dustr PTnt Unitwn/CItn Wa Labor 997 1 142 345 2,494
j Material 260 1,328 1,588
t Overhead 1,463 1,349 52 2,864
. . ; Trans ortation 2451 709 20 3,179
9%!tO34 Elec Cust Causd Unitwn/Cltn Wa Contractor 527 527
Contributions (3,870) (4,865) (8,734)
J Labor 2,148 186 2,334
p Labor Adjustments 1,599 820 2,419
. :. Material 1,742 1,444 3,186
.. . . •b.•1 ' Overhead
. ., .
2,649 483 3,132
Transportation,, 914 95
i_._
1,009
- MINOR
Minor Dist Rebid General-926
- - --
Labor
- 11 IL -
3,844 3,844
Labor Adjustments - -
Material 546 546
Overhead 4,330 4,330
on 4470 1,470 Ti IN
Minor We RebidsTrbl Rel-926 Labor
-iNirT-IiJuIT
........ . 85
JI1 JIM L111 IIF1
-. -
75 75
Elect Distr Plant Tekoa Wa Contributions (10 401) (10 401)
7 Labor 1858 1409 381 3,649
Labor Adjustments 790 5,759 6,549
I Material 1,008 412 1,419
Overhead 2,365 1,364 176 3,905
Transportation - 2,884 477 5k.. 3,413
ElectCustcaused-Tekoa - Wa Contributions (36,074) - (2,757) - (38,831)
Employee Expenses 67 67
Labor 3,694 1,378 498 5,571 I Labor Adjustments 1,580 1,580
Material 853 853
Overhead 2,294 573 482 3,349
Transportation 2,049 360 88 2,497
Minor Dist Rebid General-927
-
Labor 611 611
Labor Adjustments (820) (820)
Material 3,426 3,426
Overhead 1,235 1,235
Illi Transportation
!llhlJf I II Jill ir 1J1ifW 64 I I
64
- ii - hull FlU
Minor Dist RebldsTrbl Rel 927
Sf1
Contractor 659 659
"\ Contributions (3088) (3088)
Employee Expenses 151 151
11I Labor 4,703 4,703
Labor Adjustments
Material 1,342 1,342
Overhead 3,265 3,265
Transportation . ... 1,593 4593
Vehicle 101 101
Labor 375 290 664
Labor Adjustments 1,640 1,640
Elect Distr Plant-Palouse - Wa
1 Material 383 2,104 2,487
Overhead 545 698 1,243
• . ... Trans ortatlon 107
-
1,07
J1L 1 fiLhil I i LIII]] 1111_ _I 9
Elea Cust Caused Palouse Wa Contributions (918) (918)
Labor 40 1,084 1,124
Overhead 47 991 1,039
Transportation 28 624 651
Labor . 354
Material 571 571
Mor
Dist Rebid General-928
Overhead 431 431
Transportation . 64 64
Minor Dist RebtdsTrbt ReT-929 -.Employee Expenses 18 18
Staff-PR-031 Attachment A.xlsx Page 7 of 18
LiB01367 Minor Dist Reblds Trbl Rel-928 Labor 368 368
Overhead 83 83
Trans rtation
L 1Z1 tI1aiLLLi itJ
192
-
192
Lrt
Elect Distr Plant-Sandpoint Contractor 14,627 11,802 2,811 29,241
... Contributions (12,674) (73) (13,412)
Employee Expenses 486 1,092 1,579
Labor 64,414 82,916 15,649 162,979
Labor Adjustments 55,414 23,346 (820) 77,940
Material 28,728 54,518 8,516 91,763
t. Overhead 78,694 82,623 16,250 177,568
Transportation 38,081 19,964 3,806 61,850
Voucher 917 11,376 6. -- - 12,359
1_JL ..iIL. ...1LJ JJP_
¶Elect Cust Caused -Sandpoint Contractor 1,563 3,52Y 5 092
, Contributions (50,407) (85,150) (2377) (137 933)
Employee Expenses 183 320 52 554
ii i4l 41, Labor 38,038 50,034
6,000
7,463 95,536
13,226 Labor Adjustments 7,226 i2i I Material 16,314 42,674 386 59,374
ji Overhead 38,653 48,996 7,365 95,014
- Transportation 21,932 17,401 2,752 42,085
Voucher 696 696
Minor Dist Rebid General-930 Contractor 5,428 5,423
Contributions (37,099) (37,099)
Employee Expenses 377 377
Labor 55,793 55,793 I Labor Adjustments (4,100) (4,100)
Material 42,386 42,386
Overhead 68,737 68,737
Transportation 16,860 16,860
195 195
Dist RebldsTrblRel-930 Contractor 387 387
Contributions (8,510) (8,510)
Employee Expenses 64 64
IMinor
Labor 15,425 15,425
Labor Adjustments - -
Material 6,273 6,273
Overhead 16,284 16,284
Transportation 4,848 4,848
Minor Dist Rebid Joint Use-930 Employee Expenses 57
Labor 3,467 3,467
Overhead 4,594 4,594
Distr Plant-Lewiston Contractor 2,359 4,192 6,551
Contributions (15,068) (987) (16,054)
Employee Expenses 337 716 73- 1,126
Labor 73,553 78,863 8,369 160,785
r.Elect
Labor Adjustments 37,164 35,040 0 72,204
ts
Material
Overhead
66,866
94,904
104,962
86,304
400
81,265
172,228
189,472
Transportation 40,599 26,157 1,223 67,979
Vehicle 1,545 1,545
Voucher 126 306 432
" Elect Customer Caused-Lewiston Contractor 7,454 3,630 1,273 12,356
Contributions (75,824) (91,015) (2,230) (169,068)
Employee Expenses 734 370 27 1,132
Labor - 43,140 - 38,922 5,476 87,538
Labor Adjustments 5,628 7,588 (0) 13,216
Material 30,417 45,194 4,315 79,926
Overhead 45,782 35,275 5,935 86,992
Transportation 20,323 8,648 520 29,491
Vehicle 1,044 1,044
Voucher 770 50
• .iMinor Dist Rebid General-932 Contractor
-
12,180
(5,007)
12,180
(51007) Contributions
Staff_PR031 Attachment A.xlsx Page 8 of 18
Employee Expenses 462 462 . Labor 57,667 57,667
Labor Adjustments (2,512) (2,512)
Minor Dist Rebid General-932
.. . Material 96,847 96,847 _
Overhead 72,209 72,209
Transportation 22,338 22,338
lpj . Voucher 1,888 1888
7
Reqst Joint Use-932 . Labor 697 697 : Overhead iss iss
Trans ortation 115
Minor Dist Rebids Trbl Rel 932 Contractor 835 835
Contributions (11,214) (11,214)
4 j Employee Expenses 847 847
Labor 40,093 40,093 • Labor Adjustments (2,460) (2,460)
Material 12,316 12,316 • Overhead 25,608 25,608
-- Transportation 7,176 7,176
Voucher -
1I LoDe • . .. -. -
Minor Dist Rebid Joint Use 932 contractor 746 746
I Labor 1,497 1,497
Overhead 1,929 1929
Transportation llIUuII .r . . 1.095
Tilll 7
1 095
.
______ Elect Distr Plant-Moscow on 1,436 17,386 733 19,555 • . . Employee Expenses 518 359 10 887
Labor 24,326 24,281 4,045 52,652
Labor Adjustments 3,969 12,357 16,326
Material 11,607 23,884 35,491
Overhead 24,104 24,488 4,482 53,075
Transportation 14.504 9,733 2,052 26,289 • Elect customer Caused-Moscow Contractor 775 4,405 5,180
Contributions (37,636) (19,474) (1,432) (58,543) • ;
Employee Expenses 230 438 13 681
Labor 10,452 22,265 3,510 36,227
Labor Adjustments 872 872
Material 2,327 3,405 5,732
Overhead 8,983 18,757 2,572 30,312
Transportation 2,768 2,582 1,181 6,531
Vehicle 238 238
Voucher JLJIJWJIF
50 50
Minor Dist Rebid General-933 Contractor 5,645 5,645 : Employee Expenses 290 290
Labor 19,875 19,875
Labor Adjustments (0) (0)
Material 26,562 26,562
Overhead 20,509 20509
Transportation 5965 5965
Voucher 286 286 - - ai•
Minor Dist Reblds Trbl Rel 933 Contractor 8166 8,166
Contributions (51,977) (51,977)
Employee Expenses 826 826
Labor 36,701 36,701
Labor Adjustments (872) (872)
Material 9,869 9,869
Overhead 21,122 21,122
Transportation 11,323 11,323
Vehicle 500 500
0 Voucher TI-4I 0
JJ.J_ LJL]I1
ior Dist Rebid Joint Use 933
- L .JLf
Contractor 306 306
Contributions (6314) (6314) i Material 1 090 1090
Overhead 308 308
Staff-PR-031 Attachment A.xlsx Page 9 of 18
Minor Dist Rebidioint Use-933 . . 117
;. 1 1111111
Elect Distr Plant -Genesee d Labor 2 591 1 402 169 4 163
Labor Adjustments 4,759 .1 ,744 6,503
Material 6,573 1,470 8,043
Overhead 4,363 1,664 183 6,210
TranaportaUon 1*I_LI
2051 802 92 2.95
_
I Elect Cust Caused-Genesee - Id Contributions (860) (15,407) (16,267)
Employee Expenses 203 203
. Labor 385 8,705 9,090
. Material . 655 655
Overhead 663 3,344 . 4,008 .
Tansposlatiofl . . 2,544 2,004 4.550
Minor Dist Rebid General-936 Labor • 5,163 5,163
Labor Adjustments (1,640) (1,640)
Y Material 6,392 6,392
t
¶, Overhead 6,708 6,708
-- .. Transportation 4460 2460 r,JiJI!I
Minor Dist RebldsTrblRel936 Employee Expenses 15 15
Labor 798 798
. . Overhead 382 382
.. ... . . . Transportation 234 234
Elect Distr Plant-Tekoa - Id labor 42 42
'. Labor Adjustments 820 820
Material 1,197 607 1,804
Overhead 313 160 473
Transportation 20 20
Minor Dist Rebid General 937 _jllJiIPr Employee Expenses 88 88
Labor 2,516 2,516
Material 711 711
I Overhead 103 103 ______
. -.
Elect Distr Plant Palouse Id Labor 2,262 721
.. 169 . 3,152
Labor Adjustments 2,370 820 3,190
Material 455 455
Overhead 1,445 787 183 2,415
Transportation . 509
TT
167 10 696
. , Elect Cust Caused-Palóuse - Id • Contributions (569) (569)
45 Labor 165 165
Material 1,567 252 1,819
Overhead 372 191 563
Voucher 50 50
Minor Dist Rebid General438 Employee Expenses 9 9
Labor 4454 4,454
Labor Adjustments (820) (820)
Material 5,543
Overhead 6,096 6,096
Transportation . 2,191 2,191
Minor Dist Reblds Trbl ReI-938 - Labor 212 - 212
Overhead 230 230
Transff1 tion
iiii. j .
52 52
.- 1 It 11 1 II
Elect Distr Plant Rosalia Contributions
1.- i•••
(2,081) (90) (2,171)
Employee Expenses 39 39
, . Labor 3,366 1,114 339 4,818
Labor Adjustments 2,280 820 3 100
Material 1,829 906 2,735
Overhead 3,539 1,040 375 4,954
-
T
Transportation nJri 5,149 433 TUIr
220 5,801
•L . Elect Cust Caused-Rosalia Labor 164 1,083 85 1,332
Labor Adjustments 872 872
Material 1,701 1,701
Overhead 148 1,127 94 1,368
Staff_PR_031 Attachment A.xlsx Page 10 of 18
Elect Cust Caused-Rosalia 120 437
Minor 01St Rebid General-941 Labor 2,918 2918
. . -.. Labor Adjustments
,- Material ' 1,259 1,259 --
. Overhead 2,953 2,953
Transportation . 919 919
Minor Dust Rebids Trb( Rel 941 (354) (354) Contributions
Labor 1,790 1,790
t
; Labor Adjustments (820) (820)
Overhead 775 775
-
-ur Ira ortatuon 308 308 U_ Elect Distr Plant Colfax Employee Expenses 8 141 149
Labor 5,486 9,955 1,355 16796
Labor Adjustments 6,339 4,152 10,491
Material 2,917 531 3,448
Overhead 6,603 9,825 962 17,390
Transportation 5,152 5,413 220 10,785
Voucher 57 57
Elect Cust Caused-Colfax Contributions (1,290) -- (2,028) (5,811) (9,129)
Employee Expenses 130 20 150
Labor 1,972 3,259 1,527 6,757
Material 43 50 93
Overhead 2,036 2,991 355 5,382
• Transportation 792 1,598 64 2.453
Minor Dust Rebid General 942 Contributions (2,768) (2,768)
Labor 2,011 2,011
Labor Adjustments - -
Material 2,763 2,763
Overhead 2,628 2,628
Transportation 1,1.12 1,112
Minor Dist Reblds Trbl Rel-942 - Contractor -- 1,093 1,093
Contributions (5 190) (5,190)
Employee Expenses 128 128
flZ Labor 11,130 11,130
Labor Adjustments
Material 3,391 3,391
Overhead 8,061 8,061
Transportation --
-•-. -li_I 5,933 5,933
Contractor 6,487 70,452 2,349 79,288
Contributions (2,639) (5,121) (7,761)
Employee Expenses 130 57 187
Labor 61,313 56,848 23,429 141,590
Elect Distr Plant-Deer Park
Labor Adjustments 21,425 9,944 - 31,369
Material 60,583 143,289 23,450 227,321
Overhead 78,606 80,295 25,784 184,685
Transportation 29,168 25,853 8,042 63,063
•Voucher 5,758 • 788 24 61569
Elect Customer Caused -D Park
L
Contractor 3,084 3,084
in Contributions (36,079) (22,663) (58,743)
Employee Expenses 132 73 55 261
Labor 8,227 6,716 528 15,471
Labor Adjustments 1,580 2,460 4,040
Material 4,015 4,015
Overhead 7,164 4,996 569 12,730
Reqst Chg Mtrs_Svcs-952 • Labor 119 119
Overhead 142 142
Transportation 56 56
Minor Dist Rebid General-952 - Contractor 60,172 60,172
Contributions (4,809) (4,809)
Staff-PR-031 Attachment A.xlsx Page 11 of 18
.
Minor Dist Rebid General-952 Employee Expenses 306 306
Labor 163,983 163,983
Labor Adjustments (2 512) (2 512)
Material 270,005 270,005
Overhead 219,421 219,421
Transportation 69,903 69,903
Voucher 1,635 1635
LLJI I
AVA Reqst Joint Use 952 Labor 143 143
Overhead
33 33
Transportation 3_2 32
I_JIL'.JJJL IL
Minor Dust Rebids Trbl Rel 952
.iIII1. LLJL..J:
Contractor
ILL. .LL I
3,608 3,608
Contributions (4,235) (4,235)
Employee Expenses 895 895
- Labor 37,640 37,640
Labor Adjustments (820) (820)
Material 3,652 3,652
Overhead 18,549 18,549
Transportaon 10.692 10,692
Minor Dist Rebid joint Use-952 • Contributions . (9,128) (9,128)
r -3 Labor 502 502
Overhead 714 714
Transportation 526 526
Voucher 573 . 573
. Elect Distr Plant Spokane Val Contractor 18,052 50,039 1,501 69,592
Contributions (1,286)
• Employee Expenses 173 858 117 1,148
Labor 75,767 67,274 10,833 153,873
;. Labor Adjustments 46,924 38,183 - 85,107
Material 67,367 103,538 170,904
Overhead 97,825 79,364 9,007 186,196
Transportation 43,371 30,938 2,234 76,543
Vehicle 3 3
Voucher . 5,288 3,378 73 8,738
11IF
Elect Customer Caused-S Vail
1F
Contractor 19,877 27,366 47,243
Contributions (149,095) (105,908) (22,557) (277,560)
Employee Expenses 1,071 397 (126) 1,342
Labor 39,175 34,388 3,880 77,443
Labor Adjustments 14,687 12,527 - 27,214
Material 8,579 15,838 24,417
Overhead 29,640 23,994 2,261 55,895
Transportation 18,338 12,543 72 30,953
- Voucher . 1,800 1W11*LU 298 i1.
2,098
- 11: L1111
Minor Dist Rebid General-955 Contractor 24,822 24,822
Employee Expenses 274 274
Labor 27,439 27,439
Labor Adjustments (0) (0)
Material 594 594
Overhead 27,315 27,315
Transportation 8714 8714
2.600 2.600
Minor Dist Rebids Trbl Rel-955 Contributions (17,938) (17,938)
Employee Expenses 520 520
Labor 21,185 21,185
Labor Adjustments -. -
Material 1,860 1,860
- Overhead 11,405 11,405
Minor Dist Rebid Joint
Staff-PR-031 Attachment A.xlsx
-955 Contractor 3,601 3,601
Labor 3,918 3,918
Labor Adjustments (0) (0)
Material 645 645
Overhead 1,624 1,624
Transportation 1,669 • 1,669
Voucher 134 134
Page 12 of 18
Elect Distr Plant-Spokane Contractor 423,932 278,418 12,058 714,408
Contributions (38,727) (19,308) (21,654) (79,688)
Employee Expenses 11,251 4,942 2,092 18,285
Labor 547,053 582,987 188,218 1,318,258
Labor Adjustments 308,312 93,998 (1,640) 400,670
Material 564,735 501,236 (32,679) 1,033,292
Overhead 662,676 593,632 141,871 1,398,179
Transportation 239,611 153,924 20,942 414,477
Vehicle 12,410 4,177 989 17,576
Voucher J1TU 442.484 LEIJIUIL
763
--1uIu":L
3,577 4 4
- .Uhiit...
Elect Customer Caused-Spokane Contractor 170,547 129,763 10,792 311,102
Contributions (594,985) (465,620) (36,927) (1,097,532)
Employee Expenses 2,788 2,044 336 5,168
Labor 180,866 106,687 12,386 299,939
Labor Adjustments 34,040 34,950 - 68,990
Material 39,327 48,992 4,811 93,130
Overhead 171,210 88,954 14,101 274,265
Transportation 83,129 41,509 4,444 129,082
VehIcle 179 1,053 1,232
Voucher 14,809 7,864 16,076 38,749
Ctwest Pole Reptcmnt-956 Contractor 29,806 130,539 913 161,258
Contributions (19,060)
146
(19 060)
146 Employee Expenses
: Labor 416 303 9,288 10,006
Labor Adjustments 2,408 6,052 (1640) 6,820
Material 6,987 22,714 3,005 32,706
Overhead 5,366 12,429 8,850 26,645
Transportation 70 147 5,038 5 255
Voucher
-
- -
- .
Open Secondary Replace-Spokane Labor 1,322 9,813 19,277 *411
Overhead 901 7,939 16,904 . 25,744.
AVA Reqst Primary OH UG-956 Employee Expenses - ..............-...... . -.
Overhead . . 3 . 3.
Minor 01St Rebid General-9515 Contractor 19S,675 195,675
Contributions (69,091) (69,091)
4 Employee Expenses 5415 5415
Labor 412,359 412,359
Labor Adjustments (10,019) (10,019)
Material 128,768 128,768
Overhead 438,459 438,459
Transportation 92,240 92 240
Vehicle 4t182 4,182
Voucher 17,733 17,733
Dig RebldTrbl Rel-956 Contractor 181963 18,963
Contributions (249,100) (249,100)
Employee Expenses 3,180 3,180
Labor 188,817 188,817
-
.
_J•Minor
Labor Adjustments (2,818) (2,818)
Material (1,450) (1,450)
Overhead 113,098 113,098
Transportation 50,968 50,968
Vehicle 764 764
Voucher
1111111111 1 II IIU Illt1Iii1 .............. 466 F
466
__ I ] iIUUUW.11J11
Minor. Dist Rebid Joint Use 956 Contractor 16,371 16,371
Contributions (50,766) (50,766)
Labor 12 105 12 105
'Fig, Labor Adjustments
7,962 7,962 Material
Overhead 16,775 16,775
Transportation 4,989 4,989
Voucher . 848 848
Spokane Falls Blvd Conduit AFUDC 5,179 5,179
J Contractor 99,869 99,869
Staff_PR031 Attachment A.xlsx Page 13 of 18
Spokane Falls Blvd Conduit Employee Expenses 17 17
Labor 21,750 21,750
Material 9,406 9406
Overhead 36,628 36 628
Transportation 4,490 4,490
Voucher _ - 1,902 1,902
BEACON 12F5 lift Arms AFUDC 20 20
. - Labor 1,145 1,145
- Overhead 976 . . 976
•: Sect oistrPlant-Network Contractor , .
683 8,584 9,267
!:€ Employee Expenses 246 246
t labor Adjustments 9,200 16,264 25 464
t t t Material (405) 405)
Overhead 615 510 242 1,367
:
,•? Voucher 1,919 4,068
Reqst Chg MPcjvcc-957
-
TancpcflaIcn
--..
- LI • _
-
!----.
. Dist Rebid General-957 .
- r jj.
Contractor 4,962 4,962
Employee Expenses 78 78
'5 .0 Labor 438 438
Labor Adjustments - -
Overhead 1.001 1,0Q1
Elect Oistr Plant-West Plains Contractor 12,140 2,725 2,821 17,685
Employee Expenses 258 82 340
Labor 15,386 21,454 1,190 38,030
Labor Adjustments 3,179 9,072 12,251
Material 5,989 997 6,987
Overhead 18,531 14,898 1,174 34603
-' Transportation 12,797 8,756 600 22,153
Voucher 148 . -- 148
. Elect Cust Caused-West Plains Contractor 22,557 3,180 25,737 ..
Contributions (39,772) (25,554) (65 325)
i. Employee Expenses 68 402 470
Labor 10,110 10,914 947 21,971
Labor Adjustments 3,290 820 4,110
Matera1 4,905 3,405 8,310
Overhead 10,562 7,990 860 19,412
Transportation 5,250 4,412 423 10,086
520 91 - 611
Contractor 14,570 14,570
Contributions (563) (563)
Employee Expenses 315 315
Labor 19,178 19,178
Minor Dist Rebid General-958
Labor Adjustments - -
Material (15,478) (15 478)
Overhead 4,306 4306
Transportation 7440 7440
Vehicle 3960 3,960
rirmuiai 22 22
Minor Dist Reblds Trbl Re] 958 Contractor 903 903
Contributions 887
295
887
295 ' Employee Expenses
Labor 16,896 16,896
Labor Adjustments (820) (820)
Material 5,611 5,611
Overhead 9,257 9,257
.....................................
Trans ortation 4,988 4,988
MinorDist Rebid Joint Use-958 Labor 119 119
Overhead 146 146
Transportation 'JJ 1 11
75 76
- tILJ1FLE-
Elect Dlstr Plant-Coiville Contractor 110,150 •42,975 37,435 190,561
Mori
Employee Expenses 228 130 32 390
XAMAN Labor 125,359 99,155 47,050 271,565
Staff_PR031 Attachment A.xlsx Page 14 of 18
Elect Distr Plant-Colville Labor Adjustments 90,160 49,378 (820) 138,718
Material 194,703 330,261 62,416 587,380
Overhead 187,65-4 163,279 57,507 408,439
Transportation 52,163 51,812 15,521 119,496
Vehicle 536 536
Voucher
-
5,606
IMI1L
3,209 -
T1
8,816
Elect Customer Caused Colville
1JIL
Contractor 11,575 12,320 23,895
Contributions (50,862) (66,026) (7,751) (124,639)
Employee Expenses 119 104 224
Labor 29,856 36,016 12,776 78,648
Labor Adjustments 790 8,200 8,990
Material 20,690 13,065 866 34,621
Overhead 34,793 29,601 12,258 76,652
Transportation 10,197 8,985 2,028 21,109
Voucher 194 194
- r Minor Dist Rebid General-960 Contractor 72,594 72,594
Contributions - (23,161) (23,161)
Employee Expenses 1,071 11071
Labor 117,509 117,509
Labor Adjustments (2,460) (2,460)
Material 183,706 183,706
ik Overhead 167,455 167,455
Transportation 48,181 48,181
Voucher 1111,1111, Jill I I 1 11 52 52
4 Cust Reqst Chg Mtrs_Svcs 960
mill
Labor
N111,11111111111,
340 340
4 Overhead 95 95
Transportation 848 :L
848
.*
Minor
.111JL
Dist Rebids TrbI Rd 960 Contractor
ILI1L
11o249 11,249
4 Contributions (12043) (12043)
Employee Expenses 314 314
Labor 20,758 20,758
Labor Adjustments (820) (820)
Material 6,154 6,154
Overhead 16,715 16,715
Transportation . 7.072. 7.072
k2nor Dist Rebid Joint Use-960 Employee Expenses .• 32 32
Labor . . .192 .192
Overhead 155 155
Elect Distr Plant-Othello Contractor
Contributions
Employee Expenses
Labor
Labor Adjustments
Material
Overhead
Transportation
Vehicle
37,081 32,489 69,570
(5,087) (10,548) (15,635)
33 638 672
63,454 77,032 7,536 148,021
27,513 35,233 - 62,746
130,322 144,912 31,351 306,585
101,379 89,132 11,630 202,141
24,434 29,214 3,895 57,543
68 68
722 2.36 858
lect Cust Caused-Othello Contractor - 13,505 20,587 34,092
Contributions (7,266) (10,516) (17,782)
Employee Expenses 497 497
Labor 15,768 28,360 1,137 45,266
Labor Adjustments 7,637 9,176 16,813
Material 6,952 15,805 216 22,973
Overhead 15,362 24,880 1,046 41,288
Transportation 5,608 7,248 120 12,975
Voucher 8 270 277 -
Minor Dist Rebid General-970 Contractor 29,552 29,552
Contributions (3,153) (3,153)
Employee Expenses 757 757
Labor 56,554 56,554
Labor Adjustments 0 0
Material - - 126,611 - 126,611
Overhead 78,976 78,976
Staff-PR-031 Attachment A.xlsx Page 15 of 18
Minor Dist Reblds Trbl Rel-971 Contributions
Employee Expenses
Labor
Overhead
(4,326) (4,326)
72 72
2,540 2,540
674 674
Minor Dist Rebid Joint Use-971 Contributions
Labor
(20,259) (20,259)
2,722 2,722
I
Minor Dist Rebld General-970 Transportation 25,027 25,027
Voucher - -
Minor Dist Rebids Irbi Rel-970 Contractor 1,834 1,834
Contributions (7,146) (7,146)
Labor 15,157 15,157
Labor Adjustments
Material 5"m 5,189
Overhead 12,923 12,923
Transportation 3,921 3,921
MinorDist Rebid Joint Use-970 Contractor 8,629 8,629
Contributions (4,139) (4,139)
Labor 3,599 3,599
Material - 4,170 4,170
Overhead 5,792 5,792
Transportation 1,427. 1,427
5t*',J 8 SIMPLOT Contractor 7,909 7,909
Labor 2,107 7,547 9-654
Material (129) 12,242 12,113
Overhead 150 1,913 11,351 13,414
Transportation 673 624 1,296
Voucher 3.231 33 . 1,535J 1,729
FOODS Contractor 1,228 1,228
Employee Expenses 22 22
-. Labor 682 2,371 4,418 7,470
IMCCAIN
Labor Adjustments - -
Material 56 3,509 3,565
Overhead 629 1,441 3,437 5,507
TnnnrthtiAn 83 858 643 1,584
Elect Distr Plant-Ritzville Contractor 1,378 3,593 4,971
Employee Expenses 186 391 576
Labor 14,632 19,798 2,080 36510
, I Labor Adjustments 6,339 18,508 24,847
Material 11,040 7,374 488 18,902
Overhead 17,977 16,248 2,083 36,308
Transportation 41924 91766 1,048 15,737
Voucher 122 122
Elect Cust Caused-Ritzville Contractor 738 738
Employee Expenses 42 42
Labor 1,780 2,390 4,170
Labor Adjustments 809 809
Mated aL 389 389
Overhead 1,597 1,416 3,013
Transportation 1.866 741 . 2,607
Minor Dist Rebid General-971 Contractor 996 996
Contributions (12,889) (120889)
Employee Expenses 367 367
Labor 91959 9,959
Labor Adjustments - -
• Material 2,491 2,491
Overhead 9,549 9,549
Elect Distr Plant-Davenport Contractor 32,952 1,623 34,575
Employee Expenses 60 2,123 9 2,192
Labor 34,137 37,331 19,933 91,402
Staff-PR-031 Attachment A.xlsx Page 16 of 18
4034Oi.: Elect Distr Plant-Davenport Labor Adjustments
Material
61,077
133,987
18,852
77,965 (828)
79,929
211 124
Overhead 70,279 44,617 18,595 133,490
Transportation 21,486 14,8 902 36,656
Vehicle 17 2,364 2,381
Voucher 60 39 99
Elect Cut Caused-Davenport Contractor 1,954 1,954
Contributions (11,278) (3,654) (14,932)
Employee Expenses 216 66 282
Labor 6,418 8,608 2,617 17642
Labor Adjustments 790 790
Material 1,368 19 1387
4 Overhead 3,725 6,270 2,487 12,483
'Minor Dist Rebid General-974 Contractor 25,223 25,223
Labor 37,100 37,100
Labor Adjustments -
Material 21,030 21,030
Overhead 42,835 42,835
Transportation 14,355 14,355
Vehicle - 1,054 1.054
- Minor Dist RebldsTrbl Re[-974 Employee Expenses 9 9
4 Labor
Labor Adjustments
3,403 3,403
Material 7,201 7,201
Overhead 2,001 2,001
Transportation 595 595
Minor Dist Rebid Joint Use-974 Labor 115 - 115
Overhead 124 124
Tranoortation 60 60
LElect Distr Plant-Long Lake Contractor 8,238 8,238
Contributions (1,712) (1,712)
Employee Expenses 27 59 86
Labor 27,189 20239 47428
Labor Adjustments 34,084 8,222 42,306
L Material 30,258 15,952 128 46,339
Overhead 37,272 12,846 22 50,141
Transportation 13,278 5,481 18,760
LU llflh1 T
Elect Cust Caused-Long Lake Contractor
L I ULIIJI
3,922 3,922
ti Contributions (1097) (1,097)
Labor 359 1,231 77 1,666
Labor Adjustments 1,640 1,640
Material 266 (123) 143
Overhead 654 358 84 1,095
Transoortation - 92 32 124
Minor Dist Rebid General-9-75 Contractor 924 924
Labor 7,132 7,132
Material 1,553 1,553
Overhead 7,478 7,478
Transportation w. 2,308 2,308
Minor Dist Reblds Trbl Rel-975 Contributions (10,420) (10,420)
Labor 1,900 1,900
Labor Adjustments - -
Material 874 874
Overhead 2,155 2,155
Elect Distr Plant-Odessa Contractor - - 12,554 21,273 (17,000) - 16,826
• Labor 8,637 39,920 14,953 63,509
Labor Adjustments 15,838 23,272 - 39,110
Material 7,795 20,268 2,027 30,090
Overhead 10,108 38,948 13,421 62,478
Transportation 5,178 10,694 21597 18,469
Vehicle 247 247
Staff-PR-031 Attachment A.xisx Page 17 of 18
I
ElectDistr Plant-Odessa Voucher 225 225
Elect Cust Caused-Odessa Contractor 1,602 1,602
Contributions (11,494) (1,011) (12,506)
. Labor 5,339 1,967 7,305
Material 5,886 132 6,018
Overhead 8,279 1,959 10,238
6,289 599 _ 6,887
Minor Dist Rebid General-976 Contractor 2,240 2,240
Contributions (10,363) (10,363)
Labor 8,949 8,949
k Labor Adjustments (872) (872)
Material 7,307 7,307
• Overhead 11,545 11,545
Transportation 3,894 3,894
Voucher 150
Minor DiSt Reblds Trbl ReI-976 Contributions . (5,163) (5,163)
Labor 2,957 2,957
Labor Adjustments 0 0
Overhead 1,039 1,039
Transportation . 758 758
Voucher . - -
kMinor DIgRebId Joint Use-976 Contributions (ZIOOJ. (2,7)
-
Staff—PR-031 Attachment A.xlsx Page 18 of 18
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/19/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-033 TELEPHONE: (509) 495-2293
REQUEST:
Please detail the expenses and budget for the Post Falls Intake Gate Replacement. If this project
was proposed through a bidding process, please provide the competing bids and contract for the
project as well.
RESPONSE:
Please see Attachment A and B for details of expenses for ER #4153 - The Post Falls Intake Gate
Replacement. The table below outlines the total costs to date included in this ER.
Total Spend as of October 31, 2012:
Description Amount
Construction Work in Progress (CWIP) at December 31, 2011 (for Transfers to Plant in 2012/2013) 388,803
Spend January 1, 2012 through October 31, 2012 (for Transfers to Plant in 2012/2013) 2,267,032
Total Spend as of October 31, 2012 2,655,835
Please see Avista's response 033C, which contains TRADE SECRET, PROPRIETARY or
CONFIDENTIAL information and exempt from public view and is separately filed under
IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code.
Please see CONFIDENTIAL Attachments A - H for details on competing bids, contracts and
change orders for the projects. The Company does not budget by project number and therefore,
does not have the same level of detail as for expenditures for the budgeted amounts.
Company witness Dave DeFelice's testimony and workpapers provide the requested budget
information for 2012 and 2013. Pages 53 through 63 of the workpapers list 2012, and pages 89
through 101 list 2013 projects by ER and details the expected month the project will be completed
and will be transferred to plant in service. The source of this data is the Company's 2012 capital
budget. Both hardcopies and electronic copies were provided with the original filing.
PF Headgate Rehabilitation AFUDC 99 14,488 14,587
Contractor 300,191 300,191
Employee Expenses 375 375
Labor 5,614 35,441 41,055
Overhead 3,914 28,252 32,166
Transportation 68 68
Vehicle 121 176 297
Voucher 65 65
PF Headgate Rehabilitation Total
9,748 379
Grand Total 9,748 379,055 388,803
Staff—PR-033 Attachment A.xlsx Page 1 of 1
76,888
1,096,908
6,248
352,603
1,877
395,090
17,660
3,000
314,117
2,264,391
-
PF HED S Chi Gate Replacement AFUDC 10
Labor 1,452
Overhead 1,179
PF HED S Chi Gate Replacement Total 2.641
Grand Total 2,267,032
Staff—PR-033 Attachment B.xlsx Page 1 of 1
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/19/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Margie Stevens
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-039 TELEPHONE: (509) 495-2293
REQUEST:
Please list each capital project assigned to Idaho that was limited, deferred, rejected or reduced in
scope in 2011 and 2012. In your response, please identify the original amount of each capital
project and the amount that the capital actually contributed to the overall capital budget.
RESPONSE:
Please see Staff PR_039 Attachment A. The Company does not have this information by
jurisdiction, therefore this analysis has been provided on a system level.
2012 System Capital Projects Limited, Deferred, Rejected or Reduced*
Jack Stewart Training Center Expansion 2,250,000 (2,250,000) -
SCADA - SOO & BUCC 200,000 (200,000) -
Coistrip Transmission 410,220 (410,220) -
Avanet Replacement 1,000,000 (1,000,000) -
Distribution Asset Management 1,000,000 (1,000,000) -
Electronic Records Management 1,000,000 (1,000,000)
Clark Fork Settlement Agreement 6,365,000 (636,500) 5,728,500
Spokane River License Implementation 3,745,000 (374,500) 3,370,500
Isolated Steel Replacement 2,546,383 (1,451,383) 1,095,000
Nine Mile Units 1&2 Replacement 3,308,000 (500,000) 2,808,000
Feeder Upgrades 9,000,000 (1,000,000) 8,000,000
Primary URD Cable Replacement 3,292,000 (1,000,000) 2,292,000
Gas Reinforcement 1,050,000 (250,000) 800,000
Base Load Hydro 1,200,000 (51,000) 1,149,000
Transmission Asset Management 4,205,000 (500,000) 3,705,000
Structures and Improvements/Furniture 4,820,000 (400,000) 4,420,000
Gas Non-Revenue Program 4,223,000 (400,000) 3,823,000
Substation - Capital Spares 3,835,000 (1,300,000) 2,535,000
Substation -New Distribution Stations 1,275,000 (500,000) 775,000
Regulating Hydro 3,500,000 (967,000) 2,533,000
Segment Reconductor and FDR Tie Program 4,605,000 (1,000,000) 3,605,000
Worst Feeders 2,000,000 (2,000,000) -
Regulator Station Reliability Replacement 500,000 (100,000) 400,000
Total 65,329,603 (18,290,603) 47,039,000
* Funding deferrals based on the original budget, therefore some of these projects could have been funded later in the year.
Staff—PR-039 Attachment A.xlsx Page 1 of 1
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/19/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-040 TELEPHONE: (509) 495-2293
REQUEST:
Please describe in detail the Company's capital expenditure process. Your description should
include, without limiting, the following information:
a.method to establish total capital expenditure budget;
b.prioritization and allocation of that budget to specific and blanket projects;
c.reassignment of budget allocations based-upon project variances (if one project is
under budget is another project added to expend those unused dollars or the opposite);
d.methodology to determine which projects are high priority and which can be deferred
until the economic climate (or other factors) are improved;
e.asset management transactional process (how projects are entered into that system and
ultimately closed to the general ledger and by whom); and
f.other items relevant to the process including a listing and copy of all documents and
reports required and maintained throughout the process.
RESPONSE:
See Staff_PR_040 - Attachments A through D, for all policies regarding capital budget and capital
accounting procedures, as follows:
Document Attachment
Capital Budget Process Attachment A
2013 Budget Manual Attachment B
Fixed Asset Process - Internal Control Attachment C
Capitalization Policy Attachment D
Capital Planning Process
Objectives:
• Define and approve Capital Plan for Officer final review.
• Compile Capital Planning data.
• Input Capital Budget data timely, completely, and accurately.
• Meet Capital Budget spending limits set by Senior Management.
• Load approved Capital Budget into the General Ledger.
Project sponsors submit new and updated Business Cases to Financial Planning and Analysis (FP&A).
These Business Cases are reviewed, challenged and then included on the Preliminary list of valid projects
and programs to be considered for funding by the Capital Planning Group (CPG). The CPG meets to
review the submitted Business Cases and prioritize funding to meet the Capital Budget targets set-by
senior management. The Business Cases are ranked based on the following four criteria: 1) Financial
Assessment, 2) Strategic Assessment, 3) Business Risk Assessment, and 4) Project/Program Risk
Assessment. Business Case rankings are one data point considered but other considerations are given to
prioritize capital requests including but not limited to mandatory and compliance requirements. A
recommended/approved 5-year Plan is presented to the Officers for final review. As a result of the
Officer review, if any adjustments are needed to the Capital Plan, those adjustments are made and the
final Capital Plan is then communicated to Business Case and budget sponsors. The Capital Budget for
the following year is subsequently approved by the Finance Committee of the Board of Directors.
The approved projects are then entered into the Budget application at the individual project level by the
budget sponsor. Several individual projects may roll up to a master capital project referred to as an
Expenditure Request (ER). Each Business Case- may include one or more ERs. A budget manual is
updated annually that provides standard assumptions to be used when preparing budgets. Detailed
input includes construction costs, removal/salvage costs, retirement cost, customer contributions,
timing and amount of transfers to plant and, if applicable, any un-transferred carryover balance from
Construction Work in Progress (CWIP). Costs must be presented on a monthly basis so that an accurate
AFUDC calculation can be made, if applicable, and to aid in cash forecasting.
After all information has been input into the Budget application, the Capital Budget administrator starts
the audit process to ensure accuracy and to ensure the spending limit has been met in the Budget
application. The Capital Budget administrator contacts any areas that need to make adjustments to their
input. When the Capital Budget is final and complete, it is loaded into the Reporting system (Discoverer).
The CPG meets monthly to review actual results for the current year compared to budget and expected-
spend. Changes to expected spend for each Business Case are submitted through a review template
(currently in implementation phase) to be discussed and updated as needed. Adjustments may be made
to the expected spend in order to achieve total spending targets established for the current year.
Staff—PR-040 Attachment A Page 1 of 1
Pii
OR 'it RV
-J
Avear VIS TAM
BUDGET MANUAL
2013
Last Updated: September 2012
Staff PR 040 Attachment B Page 1 of 35
TABLE OF CONTENTS
SUMMARY OF KEY BUDGET ASSUMPTIONS ... 4
BUDGET ASSUMPTIONS ................................................................................. 4
MULTI-YEAR BUDGET PROCEDURE: ........................................................ 5
2013 BUDGET KEY DATES .............................................................................. 6
BUDGET CONTACT BY ORGANIZATION .................................................. 7
NON-CAPITAL BUDGETI.I.II...............II.......II.... 11
OVERVIEW....................................................................................................... 11
Non-Capital Terminology ..................................................................................................... 11
Non-Capital Budget Elements...............................................................................................11
Credit Policy (Centralized) ................................................................................................... 12
Centralization of Direct Charges Table ...............................................................................15
Centralization of Loadings Table .........................................................................................15
ExpenditureType .................................................................................................................. 15
SpreadCode ............. ............. .... ........................................................... .... ...... ... ....................16
Expenditure Categories ........................................................................................................16
Labor Loadings (Centralized) ............................................................................................... 16
LaborInformation ................................................................................................................. 17
AMC (Master Activity Code) Table ..............................................................................17
FERC Non-Capital Account List .......................................................................... ................ 21
EXPENSE...........................................................................................................23
Charitable Donations and Corporate Donations ................................................................. 23
Sponsorships......................................................................................................................... 23
In-Kind Contributions.......................23
Corporate Dues ..................................................................................................................... 23
OtherDues............................................................................................................................23
General Services (Centralized).............................................................................................24
Information Services/Information Technology (Centralized)...............................................24
Material and Stores Loading (Centralized)..........................................................................24
Payroll Accrual (Centralized) ............................................................................................... 24
Postage, Couriers & Express Mail (Centralized).................................................................24
Real Estate (Centralized) ...................................................................................................... 25
Small Tools Loading (Centralized) ....................................................................................... 25
Telecommunications (Centralized) ................................................................................... ....- 25
Training.................................................................................................................................25
TravelExpense ...................................................................................................................... 25
CLEARING/OVERHEAD/BILLING .............................................................27
ConstructionOverheads ....................................................................................................... 27
Facilities (Centralized) ......................................................................................................... 27
Materials............................................................................................................................... 27
Miscellaneous Deferred Debits (Account 186200)...............................................................27
MiscellaneousBillings..........................................................................................................27
Incidental Revenues..............................................................................................................28
Spokane River Implementation...............28
Staff PR 040 Attachment B Page 2 of 35
Protection, Mitigation, and Enhancements (PM&E) .28
SmallTools ............................................................................................................................ 28
Non-Billable Subsidiary Support..........................................................................................29
Transportation....................................................................................................................... 29
Vehicle-Classes.....................................................................................................................30
Transportation Allocation (Centralized) ..............................................................................30
CAPITAL BUDGET..... . .. . . ..... ......••.. .... on ......... 31
CapitalBudget Terminology ................................................................................................. 31
ER-BI-Capital Project Request Flowchart ........................................................................... 32
CategoriesCodes Table ........................................................................................................ 32
Capital FERC Functional Accounts.....................................................................................32
AFUDC.................................................................................................................................33
CAPITAL CONSTRUCTION ERS ................................................................. 33
Electric and Gas Meter Installations....................................................................................33
PCBCapital Costs ................................................................................................................ 33
Preliminary Survey and Investigation (PS&I) ...................................................................... 34
Protection, Mitigation & Enhancements (PM&E) ...............................................................34
NON-CONSTRUCTION ERS ................................ . ............... . ......................... 34
TechnologyERs.....................................................................................................................34
FacilitiesERs ........................................................................................................................ 34
Capital Tools & Testing Equipment and Stores Equipment ERs .......................................... 34
7000 - Transportation ..........................................................................................................35
Staff PR_040 Attachment B Page 3 of 35
SUMMARY OF KEY BUDGET ASSUMPTIONS
-BUDGET ASSUMPTIONS
Capital Budget: We are targeting a $250 million capital budget each year for 2013-2017
AFUDC: 7.62%
Sales tax: 8.7% for Spokane County; 6% for Kootenai County, and 6.5% for Nez Perce County. Please visit the
Sales & Use Tax memo posting in the Tax Info folder on the Outlook Bulletin Boards for specific tax rates.
Construction overhead rates by function for 2013 are estimated to be (please note: Administration & Accounting
rate will be added to the all other rates for a combined loading in the Budget application):
Class: Project/Task Rate
Administration & Accounting 77700240 107010-ORG 0.6%
Generation 77700241 107020-ORG 6.0%
Transmission 77700241 107030-ORG 6.5%
Electric Distribution 77700241 1 07040-ORG 8.0%
Gas Distribution - North 77700242 107050-ORG 9.0%
Gas Distribution - South 77700242 107060-ORG 9.0%
Materials Loading will be 7.5% for the 2013 budget cycle.
Labor Loadings
Benefits loading 65.05%
Payroll Tax loading 8.75%
One Leave loading 17.75%
Composite rate 63.99%
Salary and Wage Increase
Bargaining Unit: increase in April
Non-Bargaining Unit: increase in March
Bargaining Unit Non-Bargaining Unit
Merit increase Full Year Merit increase Full Year
2012 3.0% 2.25% 3.0% 2.5%
2013 3.0% 2.25% 3.0% 2.5%
2014 3.0% 2.25% 1 3.0% 2.5%
Travel Information
Mileage rate 55.5 cents per mile
Company airplane incremental cost $45/minute
Staff _PR_040 Attachment B.doc
MULTI-YEAR BUDGET PROCEDURE:
When entering multiple year budgets some of our more experienced Budgeteers have found the following
procedure to work best to keep the budget year data straight.
CAPITAL:
Enter all of 2013 Capital Projects
Roll your ongoing ERs - BIs to 2014 and enter all of your 2014 Capital Projects
Roll your ongoing ERs - Bis to 2015 and enter all of your 2015 Capital Projects
Enter Long Range (2016 and 2017) Budgets and Transfers
NON-CAPITAL:
Update your Organization's 2013 Labor Management
Enter your Organization's 2013 Non-Capital Budget
Roll your Organization's Labor Management to 2014
Roll your Organization's Non-Capital Budget to 2014
Update your Organization's 2014 Labor Management
Enter your Organization's 2014 Non-Capital Budget
Roll your Organization's Labor Management to 2015
Roll your Organization's Non-Capital Budget to 2015
Update your Organization's 2015 Labor Management
Enter your Organization's 2015 Non-Capital Budget
Currently we are not requiring 2016 and 2017 Non-Capital Budgets to be entered
Staff PR 040 Attachment B.doc -- 5
BUDGET KEY DATES
For an up to date look at the -Key Dates for this year's Budget Cycle see the "Budget Key Dates"
document located on the Budget website. Remember that these dates are Tentative and change as needed
to allow for the dynamic nature of our Budget cycle.
BUDGET APPLICATION CONTACTS
Primary Budget Application Contacts
Julie Lee Ext. 4356 - Capital
Rosemary Coulson Ext. 2036 - Non-Capital
Other available assistance
Frank Johnson Ext. 8768
Margie Stevens Ext. 8978
Staff _PR_040 Attachment B.doc
6
BUDGET CONTACT BY ORGANIZATION
AOl Native American Relations Resource Account
A02 Pa roll FhandalPlanni& Anal
A04 Environmental Affairs Heide Evans Ext. 4993 or
A07 Production & Generation ResouLce Acuntin
A08 Relay Protection Design Steve Carrozzo Ext. 2985
A09 IS/IT Shared Services IDavid Pkit Ext. 4177
A50 DirectorofOjWa&ld Julie Lee Ext. 4356
A52 Service Dev and . Phil Robinson Ext. 4010
A56__ System Operations
_...
Steve Carrozzo Ext. 2985
Resource
A57 En r y Del Utilit Accountin Catherine Mueller Ext. 4125
A81 Medford Construction Neil Thorson Ext. 4776
Roseburg Neil Thorson Ext. 4776
A83 1 Klamath Falls Neil Thorson Ext. 4776
B02 Benefits Financial Planning &s
B04 Clark Fork License Heide Evans E4._,4993 or R
BOB Business Process Improvement Laura Vickers Ext. 2904
B09 Telecommunications, Shop Dad Plut Ext. 4177
B16 Government Relations Phil Robinson Ext. 4010
B50 Spokane Electric Julie Lee Ext. 4356
B51 Gas Engineerinn Neil Thorson Ext. 4776
B52 Gas Engr Cathodic Protection Neil Thorson Ext. 4776
1353 Pullman Julie Lee Ext. 4356
B56 MscTransrnsionEx2ense Steve Carrozzo Ext. 2985
B81 Contact Center-Medford Phil Robinson Ext. 4010
:c04 Spokane River License Heide Evans Ext. 493orResource
C06 Joint P ct - CS2 Rick Lloyd Ext.-4935
PL_ Hvdro Spokane River Neil Thorson Ext. 4776
COB Engineering Technical Services Steve Carrozzo Ext. 2985 .................................................................................................................................... C50 Phd Robinson Ext. 4010
C51 bution Steve Carrozzo Ext. 2985
P52 .VP Customer Solutions Phil Robinson Ext. 4010
C53 Coeur d'Alene Gas Neil Thorson Ext. 4776
CM Tax Services Finan cial nAny
C56 System Planning Steve Carrozzo Ext. 2985
tk, C57 Spokane Electric Network Steve Carrozzo Ext. 2985
C83 LaGrande Neil Thorson Ext.4776
D02 SR VP HR and Corp Services Financial Planning &Anal
D08 Energy DelGeneral M _ Laura Vickers Ext. 2904
D09 SCADA Steve Carrozzo Ext. 2985
D50 jeaJjllipg__ Phil Robinson Ext. 4010
[
D51 Vegetationjjgrnt Julie Lee Ext. 4356
_D53 Clarkston Julie Lee Ext. 4356
D54 Coro & Subsidiary Accountina Adam Munson Ext. 2471
Staff PR 040 Attachment B.doc -- 7
D55 I Natural Gas Resources Resource Accounting
irector Transmission- Steve Carrozzo Ext. 2985
Goldendale Construction JWie Lee Ext. 4356
g0j Executive Administration Financial Planning & Analvsis
E02 Corp Organizational Development
9 p_r
E14 EnvwonmentalComJ?hance Heide Evans Ext. 4 93 or Resource Accountln9_
Q_ I Contact L2a Phil
E51 Asset Ma nagement Laura Vickers __
E52 çonDSM Jennifer Smith Ext 2098
E53 Contact Center-Lewiston Phil Robinson Ext. 4010
E54 Financial Planning &Analysis
E55 Powerypp_ Resourcecc9
Services Steve CarIOZZO Ext. 2985
F08 Substation S I Thorson Ext.
F50 Contact Center-Credit &Collections I Phil Robinson Ext. 401Q __.
F52 Energy1!°!
F53
F54
AM Lewiston/Clarkston
Iu&stMServ
Phil Robinson Ext. 4010
-- Financial iAyjs_
F55 HnancialPIan si ciaIPlanpj&Anjys
Pi Officer Support Team Financial Planninjyj
002 t Financial Planning & Analysis
G08 Director Gas Neil Thorson Ext. 4776
Union Fin ancial Planning & Analysis
050 Colville Julie Lee Ext. 4356
053 AM Coeur d'Alene Phil Robinson Ext. 4010
G54 Finance Administration Financial
H02 Occupational Health
H03 Fac. LeaseManaem!t Neil Thorson Ext. 4776
H04 yi!c! Heide Evans Ext. 4993 or ResourceAccoyntin
H07 L Fadlitiaent Julie Lee Ext. 4356
H08EneyD&StrategJPr9jcts __—,—,Laura VickersExt. 99
fl_4 iI ___.
i Othello Julie Lee Ext. 4356
t1L Neil Thorson Ext. 477_
H53 Julie Lee j56 _*
H54 Remittance Services Plannhiny Financial
Craft ni - Financial Planning Anjys __
R8 Neil Thorson Ext. 4776
150 Contact Center IT Phil Robinson Ext. 4010
Taxes Other Than Income ±!cialninys
J01ExecutiveVP&CFO Financial Ela
J02 Pubhc Safety Financial Planning & Analysis
406 JohiU!pjct-JacksonPrah1e Marcus Garbarino Ext. 2567
JOB Gas Construction Qua!ity Control Neil Thorson Ext. 4776
Staff _PRJ)40 Attachment B.doc 8
jJ50 I Business and Public AM
La_
J53 oint/Bonners
J54 Internal Auditing
K02 Compensation
Kettle Falls
J9L
K51 Fleet Management
K53 Contact Center-CDA
L02 Smart Grid Workforce T
L07 Hydro Clark Fork River
i9!!9!i_.
L50 Spokane Gas
L51 Claims
L52 Claims Accrual
L53 Coeur d'Alene
L54 Travel &Flight O&ato
M071Generation Shop j
Substation Den
M50 J Deer Park
-M51 Test & Treat
M53 AM Sp
M54 Chief Strategy Officer
N06 JointProect-Colst
N08 Drafting & Survey_
N09- IS/IT Administration
N50 j Dir of Customer Service
N51 Write Off Accrual
CSS
N53 AM Spokane West
PhilRobinson Ext. 4010
Julie Lee Ext 4356
JulieLee Ext. 4356-
Financial Planning &
Financial Planning & Analysis
Neil Thorson Ext. 4776
Steve Carrozzo Ext. 2985
Julie Lee Ext. 4356
Phil Robinson Ext. 4010
Financial Planning & Analysis
Heide Evans Ext. 4993 or Neil Thorson Ext. 4776
-Steve Carrozzo Ext. 2985
Neil Thorson Ext. 4776
Financial Planning & Analysis
Financial Planning & Anal
Julie Lee Ext. 4356
Julie Lee Ext 4356
Neil Thorson Ext. 4776
Steve Carrozzo Ext. 2985
Julie Lee Ext. 4356
Julie Lee Ext. 4356
Phil Robinson Ext. 4010
Financial Planning & Ana
Rick Lloyd Ext. 4935
Steve Carrozzo Ext. 2985
David Plut Ext. 4177
Phil Robinson Ext. 4010
Resource Accou __
Gudu Fischer Ext. 2118 and Chuck Milani Ext.
Phil Robinson Ext. 4010
,9L._LegalExpenses Financial Planning & Analysis
P07 Contract Construction Neil Thorson Ext. 4776
P09 Infrastructure Technology
P50 Julie Lee Ext. j _
PSI Distribution itch Steve Carrozzo Ext. 2985
P53 AM_Moscow/Pullman _____ Phil Robinson Ext. 4010
Ri I Rates&Re4s Fanci
I R50 Spokane Constr EqgjYappnq_,_ Julie Lee Ext. 4356
Joint Use Prj - Distribution
Financial Planning & Analysis
Julie Lee Ext. 4356
54 Risk Management ._ . ........................................
R55€€__€A Resource Risk Management Financial Planning &Anls
i_Insurance Management Financial
sot vP& Counsel eovtAffairs Financial Planning & Analysis---,—
Strategic fsjvo Laura Vickers Ext. 2904
Director of Finance Financial Plannin
Staff_PRO4O Attachment B.doc
9
S50 Construction Services
T01
President & COO AvistaCc
T08_ Electrica l ninri
T52 Demand Sidey
T53 South Region Op~. ~nr
U01 Leaal Staff
Phil Robinson Ext. 4010
Financial Planning & Anal ,
Steve Carrozzo Ext. 2985
Jennifer Smith Ext 2098
Julie Lee Ext. 4356
Financial Planning I U50 Limited Income Phil Robinson Ext. 4010
Vol Sr VP & General Counsel Financial Planning &Analys is
V08 Real Estate Financial Plann is
9 AM Oregon Phil Robinson Ext. 4010
YL9t.. Financial Planning & Analysis
W07 Wind Generation Neil Thorson Ext. 4776
W09 I IS/IT Application Support David Plut Ext. 4177
W54 i Finance Responsibility. Financial Planning &Analysis
W55
X0i
Wholesale EXDOSure Reserve Resource Accounting
X02
CEO________ Financial Planning & Analysis
HR/Comp/Labor&Emp Relations Financial Planning & Analysis
X08
X54
Substafion - Reiap
Accounting !spi
Neil Thorson _
Adam Munson Ext. 271
X55 Misc Deferrals Rick Lloyd 4935
X57 Catherine Mueller Ext. 4125
VOl Corporate Secretary Plannnq
Y54 Strategic Corp Development Financial Planning & Analysis
Yce Acu nting Resource Accounting
Z08 Electric Meter S~qp Julie Lee Ext 4356
Z09 Postage Centralization Neil Thorson Ext. 4776
Z57 Centralized Credits Catherine-Mueller Ext. 4125
i Rati92ader _ LauraVkersExt. 29O4____
For help with Resource Accounting, contact:
Carolyn Groome Ext # 4574
Rick Lloyd Ext. 4935
Financial Planning-& Analysis contacts are listed on page 6 of this manual.
Staff PR 040 Attachment B.doc - - 10
NON-CAPITAL BUDGET
OVERVIEW
Non-Capital Terminolopv
Administrative and Subset of O&M; accounts 920-935.
General (A&G)
Account Key Required fields used for budgeting include Project, Organization, Expenditure type, and Task
(POET).
Billing Account Billing items are recorded into a suspense account, which are then offset when the billing occurs,
netting to zero.
Clearing Account Specific cost accounts for the transportation expense, material and stores expense, and small tools
that are accumulated and cleared to various capital and operating accounts.
Construction Overheads Includes Supervision, Accounting and Engineering labor and expenses.
Customer Payments Refunds, rebates, refund of line extensions, etc.
Equipment Purchase, usage and O&M expense of equipment operated by company. These items are typically
used on more than one project. Includes vehicles, heavy equipment, forklifts, small tools, etc.
(including gasoline, oil, etc.)
Expenditure Type Codes used to distinguish between labor and other expenses.
Jurisdiction An alpha code associated with each project designating jurisdiction.
WA - Washington; ID - Idaho; OR - Oregon; MT - Montana; AN - Allocated North;
AA - Allocated All; ZZ - No Jurisdiction
Master Activity Code Method of tracking non-capital activities at a corporate level using project numbers.
(MAC)
Materials Materials, goods, supplies that are used in the processes (such as office supplies) or become a part
of capital facilities (such as pipe, wire, sand and gravel.)
Operating and Costs required to conduct the Company's ongoing operations and preventive maintenance. Costs
Maintenance (O&M) include labor, materials and transportation.
Overhead/Loading Costs Costs that are incurred in support of one or more activities, but not directly incurred in
accomplishing the activities. These costs are spread on a pre-determined basis to direct activities
such as payroll and construction.
ORG A three-digit alpha-numeric number that represents a specific area of responsibility. An
administrative group, section or department that provides a specific function for the Company.
Budgets for and monitors actual costs on a monthly basis.
Project Number An eight-digit number assigned to each approved Capital Project Request by Energy Delivery
Accounting for the purpose of accumulating the costs of a capital project as described on the
• Capital Project Request form. A Non-Capital Project Request form is used to request project
numbers to be assigned to other areas consisting of expense projects, customer billing, suspense
items, research, and maintenance costs.
Suspense Project An eight-digit number established to accumulate costs related-to a specific project or purpose for
which the ultimate disposition is unknown.
Transportation Allocates the costs related to vehicles and power equipment to the activities where - they are used.
Allocation/Clearing Operation, maintenance, and repair costs associated with vehicles and power equipment are
accumulated in vehicle class pooling accounts and then allocated from the pools to activities by
applying established allocation rates to actual usage for each activity.
Workforce - Contract Contract labor being used in lieu of using employees. If equipment rental cost cannot be separated
from the equipment operator costs, include the equipment with the labor in this code.
Workforce - Employee An expenditure type that includes full-time labor and casual labor.
Non-Capital Budget Elements
For detailed information on accounting guidelines and policies, please refer to the Regulatory Accounting Guidelines
and Policies in the "A. Accounting Guidelines and Policies" folder under Documents on the Budget Website. There
you will find a PowerPoint training presentation on Invoice Coding along with the Regulatory Accounting
Guidelines and Policies Manual.
Staff_PRO4O Attachment B.doc 11
Account Key
The key fields used for budgeting are made up of four unique parts: Project, Organization (ORG), Expenditure type,
and Task.
For example:
Project Org Expenditure Type Task
09903640 F55 Labor 920000
Project
The first three digits of a project code dictate the service and jurisdiction a project is associated. Below are
commonly used Administrative & General location codes:
Location Jurisdiction Description
• 028 WA Washington
• 038 ID Idaho
• 048 MT Montana
• 068 OR Oregon Gas
• 098 AN Common WA/ID
• 099 AA Common WA/ID/OR
• 777 ZZ Non Utility
Explanation
Directly assigned to Washington
Directly assigned to Idaho
Directly assigned to Montana
Directly assigned to Oregon
Common to Washington and Idaho
Common to all States
Not associated with a Jurisdiction
Organization (ORG)
An ORG represents the Organizational unit whose resource incurred the cost. Always charge your own ORG for
all expenditures.
Master Activity Code (MAC) and Project Number
The Energy Delivery Accounting team issues project numbers for the purpose of accumulating the costs of non-
capital items. Every non-capital project is assigned to a MAC when it is established. Although the MAC is not used
when actual transactions are recorded, it is used during the budgeting process to accumulate costs by activity. If you
have any questions concerning the MACs or project numbers, please call the Project & Fixed Asset Accounting
Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125).
Task (FERC Main and Sub Account)
The three-digit Main account is primarily pre-defined by FERC to describe the work being performed. The three-
digit Sub Account is a further breakdown of the main account. Some Sub Accounts are predefined by FERC while
others have been defined by Avista Corp. to meet business requirements.
Credit Policy (Centralized)
All credits that result from the receipt of cash will be credited to a centralized Organization (Corp ORG below) so
that the management team can view funds received in a centralized place and determine the most critical use for
those funds. Credits resulting from non-cash events such as reclasses, corrections, transfers and reversals will
continue to be credited to individual Organizations (Ind. ORG below). Identification of a transaction as cash or non-
cash will depend on the source document used to create the transaction. For example, if the source document for a
transaction is a cash-receipts memo, the credit that results from the transaction will be charged to Z57. Conversely, if
the source document for a transaction is a transfer form, the credit that results from the transaction will be charged to
an individual Organization.
All employees responsible for budgeting to an individual Organization must:
1.)identify the total amount of each cash related credit charged to their Organization
2.)budget the gross amount (not including cash credits) by account to the individual Organization
3.)provide a list of any new credit items, amounts and accounts to the Financial Planning & Analysis Team so
that these credits can be budgeted to Z57
Staff PR 040 Attachment B.doc - - 12
StaffPR_040 Attachment B.doc 13
Financial Accountability Plan - Credit Project
Credit Examnies
WHAT SOURCE WHY HOW CODED CASH/FUNDS ORG FINANCIALS
REC'D?
CIACs 203-Ciac Contributions must reduce Service Agreements Yes CorpORG Capital
204-Ciac Transfer rate base per FERC
Cash Book 605-Cash Book Product returned Cash Receipts Memo Yes Corp. ORG Capital, Expense, O&B
Refunds/Rebates Unrecorded receivable Cash Receipts Memo Yes B/S Acct B/S Acct.
Misc. Revenues
Redasses
Voided Checks Payables Excel spreadsheet No Ind. ORG Expense
First Install-meters 216-l ' Install Meters All meter installs charged to METS No Ind. ORG Capital
Equipment Transfers 215-Equip Xfer expense Transfer form No All All
Transfers 225-Transfers Jurisdictional transfers Excel spreadsheet No Corp. ORG Expense
DSM Overheads 212-DSM Overhead Corrections Various No Ind. ORG Capital, Expense, O&B
Reversals (AFUDC, Transfer
etc.) Corrections
Damage Claims Bills 207-DC Billings Reimbursement for Damage Claim bill Yes Corp. ORG Capital, Expense, O&B
Expenditures form
Miscellaneous Bills 221 - Misc Billings Reimbursement for Miscellaneous Bill
Credit Union expenditures (plus a form Yes Corp. ORG O&B
EDS Billings potential profit) Yes Corp. ORG O&B
Orthophotograpy i Yes Corp. ORG O&B
Pre-Line School Yes QXX ORG Operating Revenue
Apprentice Training I Yes QXX ORG Operating Revenue
Utility Services I Yes QXX ORG Operating Revenue
Make-Readies + Yes Corp. ORG O&B
Sales Tickets
Cash Sales 605 - Cash Book Sale of goods & services to Sales Tickets Yes Corp. ORG O&B
Charge (CSS) Sales CSSCAE employees/customers Sales Tickets Yes Corp. ORG O&B
Materials Mgmt System
Salvage Returns to storeroom of 904 Ticket (S) Yes Corp. ORG B/S Acct.
Returns/Exchanges inventory, scrap or 904 Ticket (094) No Ind. ORG O&B
materials to be refurbished
Subsidiary Billings 106-Sub Billing Reimburse Corp. for Excel spreadsheet Yes Corp. ORG O&B
expenditures on
subsidiary's behalf
Tarified Activities
DSM 213— DSM/LIRAP To reclass program Excel spreadsheet Yes Corp. ORG O&B
Exp expenditures to balance
LIRAP 213— DSM/LIRAP sheet Excel spreadsheet Yes Corp. ORG O&B
Wind Power Exp 4, Manual calculation Yes Corp. ORG O&B
Accruals
Year-end N/A To appropriately record Excel spreadsheet No B/S Acct. B/S Acct.
Cross-year balance sheet items Individual request No B/S Acct. B/S Acct.
Same year I Individual request No B/S Acct. B/S Acct.
Actual pmt < accrual Corp. ORG Capital, Expense, O&B
Actualpmt> accrual + Ind. ORG Capital, Expense, O&B
Centralization
Loadings (ML, PB, PL, N/A Allocation of pooled costs System No ZXX ORGs Capital, Expense, O&B
PT, etc)
Regulatory Items Clearing Acct
PM&E 484-CF PME ID Required by regulatory Cash Receipts memo Yes Corp. ORG (1845XX)
Hamilton St. Bridge 460-Hamilton ST agencies O&B
O&B PGE Monetization 464-PGE Mon
Staff_PR_040 Attachment B.doc 14
Centralization of Direct Charifes Table
AFUDC All interest costs associated with CWIP will be All charges will be directly coded to Manager of Financial
charged to Utility Finance's Org proper Project number, Task and Planning & Analysis
centralized Org (J10)
Credits All credits for cash related items for both Capital All charges will be directly coded to Manager of Project &
and Non-capital transactions (examples provided proper Project number, Task and Fixed Asset Accounting
on previous page) centralized Org (Z57)
Facilities All costs associated with facility maintenance and All charges will be directly coded to Manager of Facility
operation will be charged to Facilities' Org proper Project number, Task and Services
centralized Org (1107)
IS/IT (mcl's All costs associated with technology items will be All charges will be directly coded to VP & CIO
- Telecom) charged to IS/IT's Org. This includes hardware, proper Project number, Task and
software, telephone, and telecommunication centralized Org (1309, P09 or W09)
items
Legal All costs associated with legal fees or services All charges will be directly coded to Sr. VP General Counsel
(expenditure type 005) will be charged to Legal's proper Project number, Task and & Chief Compliance
ORG centralized Org (P01) Officer
Payroll All charges will be directly charged to a central All charges will be directly coded to Manager of Corp.
Accrual Org under Corp. Accounting proper Project number, Task and Accounting
centralized Org (Z89)
Real Estate Costs for permits, easements, land and All charges will be directly coded to Manager of Real Estate
improvements will be charged to Real Estate proper Project number, Task and
centralized Org (V08)
Supply Chain All copy machine leases, maintenance, postage, All charges will be directly coded to Manager of Supply
graphics and mail services will be charged to proper Project number, Task and Chain
Supply Chain Org centralized Org (1151, Z09)
(i'Pfltr111170110fl of tjwidinpc Tahi
WL —LOADERS Indirect Engineering
I
77700240 107010 —Admin /Accounting The loadings would be charged to-appropriate Energy Delivery Acctg Mgr (Z81)
77700241 107020 - Generation and Prod capital Project number, Task and centralized Gen & Prod Dir (Z82)
77700241 107030 - Electric Transmission Org Transmission Eng Mgr (Z83)
77700241 107040 - Electric Distribution Distribution Eng Mgr (Z84)
77700242 107050 - Gas Distribution North Gas Eng Mgr (Z85)
77700242 107060 - Gas Distribution South - OR Opers. Analyst (Z86)
Transportation The loadings would be charged to appropriate Fleet Manager (Z88)
capital, operating, or maintenance Project Travel Mgr (L54)
number, Task and centralized Org
Expenditure Type: The loadings would be charged to appropriate Supply Chain Mgr (S51)
Small Tools Loading capital, operating, or maintenance Project
Stores/Material Loading number, Task and centralized Org S51
Materials Tax/Freight Loading
Payroll Benefits The loadings would be charged to appropriate Corporate Benefits Mgr (Z87)
Payroll Taxes capital, operating, or maintenance Project
One Leave - number, Task and centralized Org Z87
PM&E (Capital) The loadings would be charged to appropriate Environmental Affairs Dir (B04)
capital, operating, or maintenance Project
number, Task and centralized Org B04
Expenditure Tvoe
Philosophy: The use of expenditure types will enable the summarization of types of costs that are charged to many
different project/task combinations that occur during the year.
For the non-capital budget process, the only expenditure types used will be Labor, Overtime (OT), and Non-
Labor.
Staff PR 040 Attachment B.doc 15
Spread Code
01 Manual 11 Summer Peak-OR 21 Jun-Dec 31 October
02 Monthly 12 Winter Peak-OR 22 January 32 November
03 Non-Union Labor 13 Training 23 February 33 December
04 Union Labor 14 Summer Peak PM&E 24 March 34 G&P Spread A
05 Overtime 15 Jan/Dec 25 April 35 G&P Spread B
06 Every Other Month 16 1 Mar-May/Aug-Nov 26 1 May 36 Distribution
07 Quarterly-1' month 17 April-July 27 June 37 Mar-Sep-Dec
08 Quarterly-Last Month 18 March-July 28 July
09 Summer Peak 19 Jan-Mar/Oct-Dec 29 August
10 Winter Peak 20 One Leave 30 September
Expenditure Cate 2ories
Capital
Capital expenditures are incurred to create or purchase an asset that costs $1,000, or more, and has a useful life of
more than one year. The costs are then recognized over the life of the asset in the form of depreciation or
amortization expense. Generally, items that cost less than $1,000 or have a life of less than or equal to one year
should not be capitalized.
Non-capital
Operating & Maintenance (O&M - Including Administrative & General (A& G)
O&M expenditures are the expenses recognized on the income statement in the period incurred to operate and
maintain or support the operation and maintenance of company operating assets (those that support gas distribution
and electric distribution, transmission and generation). O&M expenses are tracked using Task numbers in the range
from 500xxx through 935xxx. A&G is a term commonly used to refer to the subset of O&M accounts in the range of
920xxx to 935xxx.
Non-Operating (sometimes referred to as Other Income & Deductions)
Non-operating expenditures are the expenses recognized on the income statement in the period incurred that do not
support the primary operating activities of the business (gas distribution and electric distribution, transmission and
generation). The Task number range is 41 5xxx to 426xxx. These items are not -recoverable through rates.
Clearing, Overhead & Billing
Clearing and Overhead items may indirectly impact the income statement. These items are accumulated into pooling
accounts on the balance sheet and then allocated on a predetermined basis as a loading on capital and/or O&M
expenditures. Billing items are recorded into a suspense account, which is then offset when the billing occurs,
netting to zero.
For assistance in determining the classification of an expenditure category, contact the Project & Fixed Asset
Accounting team. (Refer to Budget Contacts section for extensions.)
Labor Loadings (Centralized)
Direct costs will remain in the originating ORG for cost budgeting and variance reporting. The labor loadings, which
include paid time off, payroll benefits, and payroll taxes, will be calculated by the budget application and charged to
the appropriate capital, operating, or maintenance Project and Task numbers in ORG Z87.
See "Summary of Key Budget Assumptions" for details
The Casual Labor calculation takes into consideration the loading for payroll taxes (8.75%), the only loading applied
to Casual and Student employees and overtime labor.
Staff_PR_040 Attachment B.doc
Labor information
Always charge your labor-to your own ORG. You will need to budget your labor to the appropriate projects. The
Budget/Forecast/Analysis group-will--budget paid time offfor each ORG based upon each ORG's historical
percentage ofpaid time off taken during the year.
When adding new employees into the budget input application, please use 99999 as the employee number.
When adding- (not replacing) new staff, be sure to also consider the peripherals that will be needed. Notify other
departments, such as facilities and ISIT so that they can accommodate any extra expenses associated with additional
staff.
Temporary service or casual employees who are not on our payroll (Humanix, Kelly, Olsten, Volt, etc.) should not
appear in the labor management section. Costs for these employees should be budgeted in your non-labor accounts.
You will be billed for these services directly from the outside agency.
Outside Agencies: (Not on Avista Corp.'s payroll) Representative costs from these providers are detailed below:
Executive Secretary/Technical Skills $17.00 - $22.78/hr.
Receptionist/Typist $13.00 - $17.42/hr.
General Clerk $12.00 - $16.08/hr.
Contact Kimberly Lukes in Human Resources at Ext. 4181 if you have any questions.
MAC (Master Activity Code) Table
MAC DESCRIPTION
SERYICE/OUTSOURCE ACTIVITIES
001 Investor Relations / Stock Expense I Annual Meeting / Annual Report / Outside Analyst Meetings
002 Board of Director Activities
005 Building Office Maintenance, Services
011 Aircraft Operations & Travel Services
Plane Lease, Travel Department
015 Outsourced Activities
Graphics Department, Postage, Records, Cafeteria Costs, Collections
016 Department Administrative Activities
Administrative Support
017 Real Estate/Right of Way/Contract Services
Joint Use
018 IS/IT Activities
Outside Contract Expenses and IS Avista Labor
Software & SW Licensing Maintenance
Hardware Maintenance
Telecommunication Monthly Usage Charges
Computer Hardware Leases
022 Telecommunication Services
OVERHEAD ACTIVITIES
020 Transportation
021 Small Tools Equipment & Capital Tools Maintenance
Small tools storeroom maintenance
Capital tool maintenance
Staff PR 040 Attachment B.doc - - 17
023 Procurement and Materials Management Activities
Supply Chain labor and costs to buy/dispose of equip and material
Procurement scheduling/inventory management
Warehouse facility operation-and control
Traveling Storekeeper
Investment Recovery-Buying, disposal, warehouse operations
Miscellaneous billings-scrap sales
024 Construction Overheads
General accounting and engineering activities (See Clearing/Overhead/Billing section below)
PUBLIC AFFAIRS/COMMUNICATION ACTIVITIES
030 Charitable & Civic/Community
Level of corporate support/participation
Charitable group activities
Community relations policies, activities and programs
Corporate donations
031 Trade & Professional Associations
Association evaluation, Association activities, Association surveys and studies
Corporate dues
033 Company Communications
External and internal communications programs
External viewpoints
Communications channels and media contacts
Release information to the public and media
Arrange or conduct tours of facilities
Information for public appearances
Public education programs
Audio-visual productions
Formal communications to employees
ENVIRONMENTAL, LEGISLATIVE AND GOVERNMENT RELATIONS ACTIVITIES
032 Native American Relations
Participation, presentations, and meetings with Native American Organizations
051 Environmental Policy, Procedures, and Programs
Environmental policies and procedures
Air quality, water quality, water treatment, vegetation, fish, wildlife, recreation, solid/hazardous
waste disposal compliance with regulations
Testimony at public hearings and before regulatory agencies
052 Legislative and Other Governmental Relations
Legislative- and governmental relations strategies
Legislative and governmental proceedings
Relationships with federal, state, and local government representatives
Impact of legislation on the company
054 Regulatory Policy, Program Compliance, and Ratemaking Activities
Represent the company's position on various issues
Commission orders and impacts on the company
Relationships with commission members and staff
Regulatory requirement associated with construction programs
Regulatory applications
Studies and inspections for compliance including FERC inspections
Filing for construction permits, impact statements, and licenses
Hearings related to regulatory requirements and compliance
Data requests and government surveys
055 Services for Other Parties
CUSTOMER SERVICE, INFORMATION, AND MARKETING ACTIVITIES
071 Customer Accounts
Meter Reading or Meter Testing
Customer Bill Processing, Customer Contact, Credit & Collections, CARE Activities,
Utility Service Contracts, Radio Interference Work,
Infrared Testing, Diversion of Service Work, Power Quality Testing
Staff _PRJ)40 Attachment B.doc 18
072 Customer Service & Information
073 Sales and Marketing
Electric/Gas Meter Sales
Business M=arket Development
Natural Gas Penetration
Utility Positioning
Market Research
Automated Meter Reading (AMR)
Fairs, Homeshows, and Tradeshows
Utility Newsletters
Commercial/Industrial Programs
075 Demand Side Management (DSM)
ELEC/GAS DISTRIBUTION, TRANSMISSION, GENERATION AND RESOURCES
201 Storm/Weather Event Maintenance
Electric distribution and transmission storm maint
Gas distribution snow load on meters
202 Requested Maintenance
Customer/government/public requested electric transmission & distribution maintenance and gas
maintenance
Electric and gas maintenance practices
Electric and gas road relocates
Electric and gas locates
Gas leaks, re-light customer equipment
203 Growth Related Maintenance
New customer/revenue/growth related electric transmission & distribution maintenance and gas
maintenance
New customer locating
Street and area lights
New gas inspections
204 Failed Maintenance
Failed or failing plant or condition/ electric transmission & distribution and gas maintenance
Underground fault repair
Cathodic testing
205 Preventative Maintenance
Transmission and distribution substation maintenance
Preventative transmission and distribution maintenance
ERT installs, Test, treat, and stub
Hydro generation plant maintenance
Thermal generation plant maintenance
Combustion turbine generation plant maintenance
Gas testing and safety
206 Tree Related Maintenance
Tree related transmission and distribution maintenance
Tree trimming - planned and unplanned
Tree related replacement, Tree growth regulation, Forestry administration
210 Joint Projects
Colstrip Operation & Maintenance, Colstrip Fuel
ED Fuel Cell Project, Avista Fiber Joint Use
211 Design
Distribution & transmission line, station, protection and control design
Power plant, generation, hydro, and thermal design
Metering and testing design
Gas design
215 Asset Management
Staff PR_040 Attachment B.doc 19
I
220 Resource Management and Planning
Generation Planning
Hydro Generating Plant Operations
- Thermal Generating-Plant Operations
Kettle Falls Fuel
Combustion Turbine Generating Plant Ops
245 System Operations
Transmission, switching station and substation support
Electric mapping and GIS development
Distribution system support
Electrical system operations, coordination and dynamics
Steady state studies, Northwest Power Pool
Electric operational system support
Gas operations
Gas deferrals and amortizations
Gas new mapping, Build farm taps
HUMAN RESOURCE ACTIVITIES
280 Employment
Compensation Administration
Recruitment/Relocation
Labor/Management Relations
Orientation
Organizational Development
281 Training/Organization Development
Safety Meeting
Required Training such (i.e. Apprentice/Craft Training)
Training that benefits the company (i.e. for CPE credits)
291 Benefit Administration
Benefit Administration
Post Retirement and FASB 106
Wellness
292 General Safety/Health/Industrial Hygiene
Safety Administration
Occupational Health/Industrial Hygiene
295 Security
FINANCIAL AND CONTROL ACTIVITIES
331 Accounting Activities
337 Treasury Activities
Treasury Activities
A/R Sale Fees
341 Risk Management/Insurance
-Risk Management/Insurance
Public Injury/Damages
Property Insurance
342 Auditing
343 Subsidiary Company Support
Subsidiary Company Support Unbilled
PLANNING, ANALYSIS AND REPORTING ACTIVITIES
364 Business Planning, Analysis, and Reporting
369 1 Corporate Planning and Strategic Direction (VP Related)
Staff PR_040 Attachment B.doc
20
FERC Non-Capital Account List
..,,d h, tl, It h. ,,nt ii ,',,p,,nrphpnth,,' Ikt nf all FFRC aecounts.
ASSETS AND OTHER DEBITS (Other) 182.3 Other--reg assets
102 Property purch/sold 183 Preliminary survey and investigation
107 Capital overhead 184 Clearing accounts (fleet, small tools, PME)
163 Stores expense undistributed 186 Miscellaneous deferred debits
LIABILITIES AND OTHER CREDITS (Other)
232.3 Miscellaneous payables 242.6 Conservation
236 Taxes Accrued 242.7 Other (paid time off, low income)
242 Miscellaneous liabilities 242.9 Misc remediation liability
OTHER INCOME AND DEDUCTIONS (Non-Operating)
Other Income Other Income Deductions
417.1 Expenses from non-utility operations 426.1 Dues & donations
421.1 Gain on disposition of property 426.2 Life insurance
426.4 Expenditures for certain civic, political & related act.
426.5 Miscellaneous Income/Deductions
r,' 1%J. I'....4..I I
ELECTRIC POWER PRODUCTION EXPENSES Other Power Supply Expenses
Steam Power Generation 556 System control and load dispatching
Operation 557 Other expenses
500 Operation supervision and engineering
501 Fuel Consumed / Handling ELECTRIC TRANSMISSION EXPENSES
502 Steam expenses Operation
503 Steam from other sources 560 Operation supervision and engineering
505 Electric expenses 560.3 Grid West
506 Miscellaneous steam power expenses 561 Load dispatching
507 Rents 562 Station expenses
Maintenance 563 Overhead line expenses
510 Maint. Supervision and engineering 566 Miscellaneous transmission expenses
511 Maint. of structures 567 Rents
512 Maint. of boiler plant Maintenance
513 Maint. of electric plant 568 Maint. supervision and engineering
514 Maint. of miscellaneous steam plant 569 Maint. of structures
Hydraulic Power Generation 570 Maint. of station equipment
Operation 571 Maint. of overhead lines
535 Operation supervision-and-engineering 572 Maint. of underground lines
536 Water for power 573 Maint. of miscellaneous transmission plant
537 Hydraulic expenses ELECTRIC-DISTRIBUTION EXPENSES
538 Electric expenses Operation
539 Miscellaneous hydraulic power generation expenses 580 Operation supervision and engineering
540 Rents 582 Station expenses
Maintenance 583 Overhead line expenses
541 Maint. Supervision-and engineering 584 Underground line expenses
542 Maint. of structures 585 Street lighting and signal system expenses
543 Maint. of reservoirs, dams and waterways 586 Meter expenses
544 Maint. of electric plant 587 Customer installations expenses
545 Maint. of miscellaneous hydraulic plant 588 Miscellaneous distribution expenses
Other Power Generation 589 Rents
Operation Maintenance
546 Operation supervision and engineering 590 Maint. supervision and engineering
548 Generation expenses 591 Maint. of structures
549 Miscellaneous other power generation expenses 592 Maint. of station equipment
550 Rents 593 Maint. of overhead lines
Maintenance 594 Maint. of underground lines
551 Maint. Supervision and engineering 595 Maint. Of line transformers
552 Maint. of structures 596 Maint. of street lighting and signal systems
553 Maint. of generating and electric plant 597 Maint. of meters
554 Maint. of misc other power generation plant 598 Maint. of miscellaneous distribution plant
Staff_PRJ)40 Attachment B.doc 21
FERC Non-Capital Account List - Operating (continued)
GAS UNDERGROUND STORAGE EXPENSES CUSTOMER SERVICE AND INFORMATIONAL EXPENSES.
Operation Operation-
813 Other gas supply expenses 908 Customer assistance expenses
814 Operation supervision and engineering 908.61 LIRAP
824 Other expenses 908.99 DSM amortization
837 Maint. of other equipment 909 Informational and instructional advertising expenses
910 Miscellaneous customer service and informational exp
GAS DISTRIBUTION EXPENSES
Operation SALES EXPENSES
870 Operation supervision and engineering Operation
874 Mains and services expenses . 911 Supervision
875 Measuring and regulating station exp - General- 912 Demonstrating and selling expenses
876 Measuring and regulating station exp - Industrial 913 Advertising expenses
877 Measuring and regulating station exp - City Gate 916 Miscellaneous sales expenses
878 Meter and house regulator exp
879 Customer installations exp ADMINISTRATIVE AND GENERAL EXPENSES
880 Other expenses Operation
--881 Rents 920 Administrative and general salaries
Maintenance . 921 Office supplies and expenses
885 Maint. Supervision and engineering 922 Administrative expenses transferred - Credit
887 Maint. of mains 923 Outside services employed
889 Maint. of measuring and reg. Station equip - Gen 924 Property insurance
890 Maint of measuring and reg. Station equip - Industrial 925 Injuries and damages
891 Maint of measuring and reg. Station equip - City Gate 926 Employee pensions and benefits
892 Maint. of services 927 Franchise requirements
893 Maint. of meter and house regulators 928 Regulatory commissions expenses
894 Maint. of other equipment 930.1 General advertising expenses
930.2 Miscellaneous general expenses -
CUSTOMER ACCOUNTS EXPENSES 931 Rents
Operation Maintenance -
901 Supervision 935 Maintenance of general plant
902 Meter reading expenses
903 Customer records and collection expenses
903.9 Customer records and collection expenses - A/R Sale
1904 Uncollectible accounts
905 Miscellaneous customer accounts expenses
Staff _PR_040 Attachment B.doc 22
EXPENSE
For more detailed information on accounting for these items within Oracle please refer to the Regulatory
Accounting Guidelines and Policies in the "A.-Accounting Guidelines and Policies" -folder under Documents
on the Budget Website.
Charitable Donations and Corporate Donations
Corporate contributions provide financial support to organizations and activities benefiting the various-communities
impacted by the company, while supporting business initiatives and fostering relationships with key stakeholders.
Strategic areas of support for the company are programs/activities/organizations supporting education,
economic/community development and low income/elderly citizens. These charges are "below the line" and should
be budgeted to 77700300 426100.
Sponsorships
Sporting event sponsorships are considered part of marketing and brand identity efforts and should be budgeted
"below the line" to 77700300 426100.
In-Kind Contributions
In addition to cash contributions, the company also endorses in-kind donations to organizations. All incremental
expenses associated with volunteer activities should be recorded to 77700300 426100. Direct labor costs which are
more than incidental and on a recurring basis, must also be recorded to a 77700300 426100. For example, if you are a
loaned employee or executive, your time must be recorded Below the Line. For any questions regarding in kind
contributions of labor, please contact Adam Munson, Director of Accounting.
Corporate Dues
Corporate memberships are usually made to organizations that are of a national or regional nature, i.e., EEl, AGA,
Western Electric Power Institute, etc. These corporate dues/-memberships are budgeted to 09800310 930200
(Electric) and 09900310 930200 (Gas). The lobbying portion of an Organization's dues or memberships should be
budget "below the line" to 77700300 426400.
Other Dues
Employees are encouraged to participate in community involvement opportunities and in professional organizations
that are of strategic importance to the corporation. Dues in such organizations should be included in the budget only
when participation in these types of activities are considered an essential part of an employee's job responsibilities
and will provide real benefits to the Company's customers.
Employee dues for individual memberships in professional organizations should be budgeted as individual expenses
with appropriate expense distributions related to each employee's job responsibility, i.e. if you charge A&G you
should use one of the following:
02800162-921000 - Admin Activities- WA Common
03800162 92-1000 - Gas Ops Admin Activity - Idaho
06800161 921000 - Gas Oregon Admin Activity
09800162 921000 - Elect Admin. Activity - A and U
09800163 921000 - Admin Activities-Common WA ID
09800166 921000 - Gas Ops No Admin Activity-Admin
09900160 921000 - Gas Ops Admin Activity - Admin
09900162 921000 - Admin Activities-Common to All
Company or Employee dues for memberships in community organizations that provide a benefit to both the
Company and the customers should be budgeted 50% to the Utility (see list above) and 50% "Below the Line" to
77700300 426100. Organizations that fall into this category include organizations that provide Avista employees an
opportunity to meet with Avista customers that otherwise may be inaccessible to them. These opportunities provide
Avista the opportunity to educate its customers on Utility issues such as energy efficiency, customer assistance
programs available, rate activity, etc. and to listen to customer concerns. However, this is not the sole purpose of
Staff_PR_040 Attachment B.doc 23
these organizations, and therefore a sharing is appropriate. Examples include Chamber of Commerce, Rotary, Lyons
Club, etc.
Membership dues for the Spokane Club are budgeted in account 777003-00 426100.
EXCEPTION: The lobbying portion of dues or memberships should be budgeted to 77700300 426100. This
accounting treatment is used because these costs are not recoverable for ratemaking purposes.
General Services (Centralized)
Centralized copy machine lease payments, maintenance agreements, basic graphic services, and mail services will
be budgeted and charged to General Services (Ff51). Paper (for your printer, copier, and fax machines) ordered
through Ricoh Graphics will be budgeted by and charged to H5 1. Toner for your copier machine will also be
budgeted by and charged to H5 1.
The majority of general printing is charged to a centralized account assigned to supply chain (H51). Specialty paper,
finishing supplies, and for work that must be performed by an outside printer, will be charged to your department
ORG. In addition, printing jobs performed as a donation on behalf of Avista will be charged to your department
ORG.
Subsidiary/tenant operations (Credit Union, Advantage IQ, Ricoh, and HP) will continue to budget and be charged
back for all services.
Please contact Kristie Condosta (ext. 2447) if you have any questions.
Information Services/Information TechnoloRV (Centralized)
All costs for technology items will be budgeted by and charged to IS/IT's ORG. All charges will be directly coded to
proper projects and task numbers and centralized ORG (B09, P09 or W09).
Please refer to the IT Centralized memo and form located in the Capital Documents folder on the Budget website for
detailed information. Contact the Technology Project Management Office at email address #Corp Technology
Project Management Office with questions.
Material and Stores LoadinR (Centralized)
Individual ORGs should not budget for the material and stores loading. The loading will be-budgeted and charged to
the appropriate capital, operating, or maintenance project and task number, and to Supply Chain Loadings (S51).
This will allow projects to be fully loaded, but will remove the material & stores loading from individual ORG
variance reporting. This applies to both capital and non-capital expenditures.
Please contact Kathy Nitteberg (ext. 42 10) or April Spacek (ext. 8537)if you have any questions.
Payroll Accriuil (Centralized)
Monthly spreads in the Non-Capital Budget Input Application will not include payroll accruals. Labor will be based
on actual pay dates. The payroll accrual will be budgeted by and charged to Accounting Responsibility (Z89).
Please contact Adam Munson (ext. 2471) if there are any questions.
PostaEe, Couriers & Express Mail (Centralized)
Postage will be budgeted by and charged to Postage Centralization (Z09). Most courier and express mail charges
are centralized to ORG Ff51. Services which have been established as part of a regular business operation may be
charged to the sponsoring ORG. Common carrier freight related to materials and equipment shipments may be
charged to the individual ORG.
Actual costs for subsidiary/tenant operations (Credit Union, Ricoh, and HP) will be charged back to those ORGs.
The OR Division should continue to budget for all of their postage needs.
If you have any questions or need further information, please contact Kristie Condosta (ext. 2447).
Staff PR 040 Attachment B.doc - 24
Real Estate (Centralized)
All costs will be budgeted by and charged to Real Estate (V08). This will include charges for easements, land
purchases, land rights, easement maintenance, etc. All charges will be directly-coded to proper project and task
numbers, and the centralized ORG (V08).
Small Tools LoadinR (Centralized)
Small tools loading will be budgeted by and charged to Supply Chain Loadings (S51). This will allow projects to be
fully loaded but will remove the small tool loading from individual ORG variance reporting. Please contact April
Spacek (ext. 8537) or Kathy Nitteberg (ext. 42 10) if there are any questions. This applies to both non-capital and
capital expenditures.
Telecommunications (Centralized)
Expenses related to operation of the Company's telecommunications systems including dedicated circuits, frame
relay, dark fiber, ISP, cable, local service, teleconferencing, fax lines, business lines, long-distance, toll-free charges,
wireless, pager, directory advertising, including those services delivered to non-Company locations such as
community centers or employee residences, will be budgeted by and charged to Information Services (P09).
Please contact Jim Corder (ext. 4445) if there are any questions.
TraininR
All training and development labor and expense is to be charged to MAC 281 with one of the designated projects
(projects xxx028 lx) and the task number for training expense related to the activity that the training primarily
supports. Please contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu
ext. 4125) if you need assistance to identify the correct project and task.
Explanation
Training Use for all training that benefits the corporation (including apprentice training) but is
not required by law or regulation.
Required Training Use for all training that is required by law or regulations, including safety related
skills training.
Safety Meetings Use for regular safety meeting attendance.
What's considered training and development?
In-house workshops and seminars includes leadership training, customer service skills workshops, off-the-job
apprentice training, team-building, facilitation skills, financial skills, safety or compliance related training, etc.
Off-site workshops (local or distant), seminars and specialized courses includes American Management Association,
Career Track, WSU Conferences, WEPI, AGA or EEl workshops, Conference Board, professional trade association
workshops, and workshops/seminars sponsored by consulting firms.
Travel Expense
Commercial Air Fare:
In order to promote consistency in travel cost estimating, please use the round trip air fares from the following table
for the more commonly traveled destinations. Keep in mind; however, these fares are subject to change. If the
proposed destination is not indicated, please use the Travel website on AVAnet to find other fares. Contact Kristie
Condosta (ext. 2447) for further assistance.
Staff PR 040 Attachment B.doc - 25
Round Trip Airfare: Flight costs as of July 2012 on top 30 destinations in the last 12 months. Prices are per person and
do not include ba2age fees or fees char2ed directly by the airline.
Spokane To Lowest
Discount
Unrestricted -
Coach Spokane To Lowest
Discount
Unrestricted--
Coach
Albuquerque, NM $221 $409 Medford, OR $292 $733
Atlanta, GA $331 $787 New Orleans, LA $401 $1,059
Austin, TX $374 $707 Oakland, CA $295 $526
Bellingham, WA $245 $345 Orange County, CA $303 $440
Billings, MT $430 $684 Orlando, FL $448 $815
Boise, ID $192 $765 Phoenix, AZ $260 $403
Boston, MA $558 $818 Pocatello, ID $445 $2,003
Chicago-OHare, IL $289 $537 Portland, OR $130 $141
Columbia, SC $411 $757 Salt Lake City, UT $259 $1,452
Dallas-Ft Worth, TX $283 $466 San Diego, CA $364 $451
Dayton, OH $506 $818 SanJose, CA $327 $636
Denver, CO $218 $306 Seattle Tacoma, WA $184 $224
Detroit Metro, MI $416 $937 Toronto, ON Canada $634 $993
Las Vegas, NV $299 $433 Washington-Dulles, DC $441 $787
Los Angele, CA $303 $361 Washington-National, $419 $582
Company Airplane:
The intent of the airplane pricing policy is to encourage economic utilization and therefore minimize the overall cost
of air travel incurred by the Company.
The corporate aircraft may be scheduled as an alternative to commercial travel when it is the most cost
effective means of travel which is based on an economic cost model which takes into account employee
productivity and other related costs or the importance of the meeting or timing is critical to warrant its use.
Executive approval is required for all scheduling. All costs related to the Company airplane are budgeted
and charged to L54 - Travel and Flight Operations. The usage charges based on the published allocation rate
will be charged to individual organizations to fully load Projects; however they will not be reflected in non-
capital variance reporting.
For more detailed information on accounting for the Corporate Aircraft in Oracle please refer to the
Regulatory Accounting Guidelines and Policies in the "A. Accounting Guidelines and Policies" folder under
Documents on the Budget Website.
Please contact Denise Materne (ext. 4147) for questions.
Vehicle Mileage Rate:
The standard mileage rates for use by employees, self-employed individuals or other taxpayers in computing the
deductible costs of operating a passenger vehicle for business purposes is currently at 55.5 cents per mile.
Staff PR 040 Attachment B,doc - - 26
CLEARING/OVERHEAD/BILLING
Construction Overheads
All construction items that can be identified to a specific project under a specific or blanket ER should be charged
directly to that project number.
Budget for and charge the costs, which directly relate to construction but cannot be charged directly to a specific
construction project number, in one of the following clearing work orders:
PROJECT/TASK
77700240 107010-ORG
77700241 107020-ORG
77700241 107030-ORG
77700241107040-ORG
77700242 107050-ORG
77700242 107060-ORG
INDIRECT ENGINEERING
Administration & Accounting
Generation
Electric Transmission
Electric Distribution
Gas Distribution North
Gas Distribution South
Please contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext. 4125)
if you have any questions.
Facilities (Centralized)
All operating and maintenance expenses incurred to operate and maintain the general office complex and outlying
offices will be budgeted by and charged to Facilities Management (H07). This includes all utility invoices such as
water, sewer, gas and electric bills. This also includes all facility remodeling. If you anticipate any remodeling
needs for 2012, please coordinate with Facilities Management. Contact Marcial Laude (ext. 8454) or Margie
Lundberg (ext. 4596) if you have any questions.
Materials
If your ORG anticipates incurring direct charges in the operation and/or supervision of a storeroom, you should
budget for these charges using 77700233 163000. Labor charges associated with obtaining materials from-
storerooms or requisitioning direct purchase via a purchase order should not be budgeted or charged to this
account, they should be budgeted and charged to specific projects or to a Project / Task within the requesting ORG.
All material expenditures should be budgeted and charged to an appropriate operating, maintenance, or capital
account.
Please contact April Spacek (ext. 8537) or Kathy Nitteberg (ext. 4210) if there are any questions.
Miscellaneous Deferred Debits (Account 186200)
The 186200 account is primarily used for charges of which final disposition is uncertain and are unusual or
extraordinary in nature. This type of account is often referred to as a "suspense" account. If charges of this nature
are anticipated, budget the costs using the appropriate suspense account( 186200) with your department's ORG.
If the charges to be budgeted are new, contact Sue Mullerleile (ext 4472). For issuance of new suspense project
numbers contact the Project & Fixed Asset Accounting Team (Howard ext. 2936, Kellee ext. 2893 or Gudu ext.
4125).
Miscellaneous Billings
Costs incurred on company premises (e.g., Credit Union, EDS, Union, etc.) should be budgeted to account 186200
with the appropriate project number and ORG. Credits for reimbursements should be budgeted and accounted for as
indicated in the credit policy.
Staff PR —040 Attachment B.doc 27
Incidental Revenues
-Incidental Revenues are operating revenues and should not be budgeted to individual ORGs.
Profits, above and beyond reimbursable expenses, should never be budgeted as reductions (credits) to expense or
capital accounts.
Spokane River Implementation
A condition of the current 50-year FERC license for Avista's five hydroelectric developments located along the
Spokane River in northern Idaho and eastern Washington outlines the protection and enhancement of fish, wildlife,
water quality, recreation, cultural and aesthetic resources of the Spokane River.
Costs related to these measures are accounted for in the I 844XX and I 849XX accounts. The charges are then
cleared to a Deferral account or directly to expense accounts for Washington (537200 and 537300). A set amount is
amortized from the Washington Deferral account to the 537200 and 537300 expense accounts. All costs, even those
from other ORG's, will be charged to these accounts for cost budgeting and variance reporting. The loadings will be
charged to the appropriate capital, operating, or maintenance project and task numbers within ORG C04.
For assistance contact Heide Evans (ext. 4993).
Protection, MitiRation, and Enhancements (PM&E)
The Protection, Mitigation, and Enhancement Measures of the Clark Fork Settlement Agreement outline the
environmental, cultural, public recreation, fishery, wildlife, operational, and related measures which Avista is
required to implement, for the term of 45 years, as a condition of the current FERC license for Avista' s Clark Fork
Project (Cabinet Gorge and Noxon Rapids dams).
Costs related to PM&E's are accounted for in the I 845XX accounts. The charges are then cleared directly to
expense accounts for Washington (537200 and 537300). A set amount is amortized from the Idaho Deferral account
to the 537200 and 537300 expense accounts. All costs, even those from other ORG 's, will be charged to these
accounts for cost budgeting and variance reporting. The loadings will be charged to the appropriate capital,
operating, or maintenance project and task numbers within ORGB04.
For assistance contact Heide Evans (ext. 4993).
Small Tools
Small tools are classified as hand-held or portable tools if:
• The unit cost is equal to or less than $1,000
• The useful life is equal to or less than one year
• The tool is used directly in the repair, maintenance, or installation of equipment or facilities
Examples of charges that are not considered small tools include (but are not limited to):
• Building Materials - cement, lumber, sand, gravel, tape, nails, etc.
• Communications - cell phones, batteries; two-way radios, modems, accessories
• Computer equipment and accessories
• Fuel or Freight
• Furniture
• Labor - See Exception Below
• Magazine subscriptions
• Medical Supplies - aspirin, Sudafed, etc.
• Paper Products - wiping rags, paper towels
• Service & Leases - phone bills, fax leases, etc.
• Squincher
• Transportation Charges - mileage for company vehicles
• Vehicle and Mobile Radio Accessories
Please contact April Spacek (ext. 8537) if there are any questions.
Staff PR 040 Attachment B.doc - - 28
Budget:
The budget for small tools purchased and issued via the Tool Crib inventory is centralized to ORG J51 using
Project/Task 77700218 1 84XXX as appropriate for your location.
Departments making direct purchases from suppliers should budget for the small tools account (77700218 184250).
If the purchase is safety related, please use task 184252.
Expenditures:
Any ORG that must make direct purchases (from a supplier) for small tools in the ordinary course of business should
charge 77700218 1 84XXX as appropriate for your location (or task 184252 if safety related) with your ORG.
Charges will appear on the department's "Other" budget actual reporting. Material issue transactions from inventory
are centralized to ORG J5 1.
Departments are expected to purchase via the Spokane Tool Crib whenever possible before acquiring tools from
other sources.
Labor:
Labor can only be charged to small tools with specific authorization by April Spacek (ext. 8537).
Non-Billable Subsidiary Support
Any work to be performed by a corporate employee that provides an oversight function to the subsidiaries and is not
properly billable should be charged to your ORG using Project 77703430 417120. Work that a subsidiary would
have to purchase elsewhere, if it was not provided by Avista Corp., is always billable.
Transportation
Fleet Management will budget for all out-of-pocket charges for servicing, maintenance, and parts (including oil,
filters, tires, etc.) obtained directly from the Spokane maintenance facility. ALL FUEL AND LICENSING WILL BE
BUDGETED BY FLEET MANAGEMENT.
If an individual WA/ID Division ORG anticipates obtaining servicing, maintenance, and parts from outside sources
they will need to budget for them in account 77700200 184100 with your ORG. This also applies to locations with
on-site vehicle maintenance facilities who anticipate obtaining their maintenance and service items from outside
sources.
The Oregon Division should budget for all their fleet maintenance needs.
REMEMBER: WHEN CHARGES ARE INCURRED, THEY SHOULD BE CHARGED TO THE APPROPRIATE
PROJECT NUMBER, 184 lxx (where "xx" represents the correct vehicle class), and your ORG.
If you have any questions about budgeting for transportation, please contact Debbie Tolliver (ext. 4617), Chris
Schlothauer (ext. 2727) or the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 28-93, Gudu ext
2118).
Staff PR 040 Attachment B.doc 29
Vehicle Classes
Vehicle
Class
Description
2 Airplane
35 Passenger Cars
45 4x2 Pickups, 'A ton - I ton Van (Passenger), Suburban
46 4x4 Pickups, '/2 ton - lton Utility Vehicles (Blazers, Broncos), Suburbans
47 4x2 Service Trucks (Single Rear Wheel), Cargo Vans
48 4x4 Service Trucks (Single Rear Wheel)
55 URD Line Trucks, Crew Trucks
56 Service Trucks (Dual Rear Wheel), High Cube, Vans, Flatbeds, Dumps & Tank Trucks (Under 26,000# GVW)
57 Dump and Flatbed (Over 26,000# GVW)
58 Gas Crew Trucks (Over 26,000# GVW), Line Truck (2 axle), Digger Derrick, Pressure Digger Truck
65 Road Tractors
66 Digger Derrick (Tandem Axle)
67 Bucket Trucks (Under 40 ft.), All Ladder Trucks
68 Bucket Trucks (Over 40 ft.), Double Buckets
76 Trenchers, Backhoes, Wheel Loaders, Vibratory Plows, Excavators, Bores
77 ATVs
78 Snowcats
79 Cranes
85 Chippers, Compressors, Welders, Tensioners
86 Trailers (Under 10,000# GVW)
87 Trailers (Over 10,000# GVW), Lowboy Trailers
Transportation Allocation (Centralized)
Individual ORGs should not budget for the transportation allocation. The allocation will be budgeted and charged to
appropriate capital, operating, and maintenance project and task numbers and to ORG Z88. This will allow projects
to be fully allocated, but will remove the transportation allocation from individual ORG variance reporting.
Please contact the Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118) if
you have any questions.
Staff _PR_040 Attachment B.doc 30
CAPITAL BUDGET
Capital BudL'et TerminoloRy
Allowance For Funds Used The amount capitalized relating to cost of money used to finance a project during
During Construction (AFUDC) the construction period.
Budget Item (B!) ** Equivalent to "job". Multiple projects can fall under one budget item. A specific
or blanket construction cost item that is assigned an ER number and/or job number
for cost tracking purposes.
B! Sponsor An individual or work group responsible for monitoring ongoing engineering and
construction costs for a particular job or BI under a specific ER.
Blanket ER Reflects construction work of an ongoing or a continuous nature. Both ER and
-work orders can be blanket items.
Capital Project Request* A permanent record that must be prepared prior to the expenditure of funds for all
new specific and certain blanket construction budget items. After all signatory
approvals, the Energy Delivery Accounting will assign a project number. The
Capital Project Request form is also designed to accommodate presentation of
estimated costs associated with maintenance, customer billing, suspense and
preliminary survey costs.
Category Code Please see the following page for list.
Construction Work in Progress Includes the value of all uncompleted capital projects under construction
(CWIP)
Cost of Removal (COR) The cost of dismantling, tearing down, demolishing or otherwise removing physical
plant from service.
Expenditure Requisition (ER) ** Highest level of capital tracking— project. Multiple BI's can fall under one ER. A
four-digit number assigned to identify and track the costs of capital budget items.
ER Sponsor Individual or work group responsible for monitoring ongoing engineering and
construction costs, recommending necessary Capital Project Request action, and
tracking unbudgeted carryovers, emergency items and budget revisions.
FERC Functional Class Group of FERC accounts. Please see the following page for list. (For example,
350-359 is Transmission)
Jurisdiction An alpha code associated with each project designating jurisdiction.
WA - Washington; ID - Idaho; OR - Oregon; MT - Montana; AN - Allocated
North; AA - Allocated All; ZZ - No Jurisdiction
Prior Years' Project Costs The anticipated CWIP balance at the end of the year that precedes the budget year.
Proj ect* An eight-digit number assigned to each approved Capital or Non-Capital Request
by Energy Delivery Accounting for the purpose of accumulating the costs of a
capital or expense project as described on the Capital Project Request form.
Project numbers are also assigned to other areas consisting of expense projects,
construction, customer billing, suspense items, research, and maintenance Costs.
Retirement The original cost of property carried in physical plant in service that is subject to
removal from service.
Salvage The amount at which the recoverable value of property retired is charged to
material and supplies, sold outright, or is applied to the purchase of new equipment.
Service Code An alpha code associated with each project designating utility type.
ED - Electric Direct; GD - Gas Direct; CD - Common Direct; ZZ - No Service
Specific ER Project for a specific work. This work has a beginning and fmish date.
Transfer to Plant Completed construction work also known as "Plant in Service". Recorded original
cost of plant and equipment as of a specific date.
*To access forms: Go to AvanetlEmployee Resources/Forms/Finance Forms
**To access ER/BI forms Go to AvanetlAdministrative Resources/Budget/Documents/Capital/ERBI Request Form
Staff PR 040 Attachment B.doc - - 31
ER-RI-Capital Project Request Flowchart
( 'NNNN-Lib Lake 115kv Transmission
2 NNNN-Electric Rev Blanket
Bi
'XXXXX-Construct Line
2XXXXX-Spokane
An ER and B! are required for Capital budgeting.
Actual charging requires a Capital Project #. An ER
and B! are necessary for Capital Project set-up.
B!
'XXXXX-Install 115kv Line Position
2 XXXXX-Colville
Project
'LLLNNNl'IN-Obtain Right of Way
2LLLNNNNNN-Spokane
Capital Project Request
Form
Project
'LLLNNNNN-Design & Construct
Capital Project Request
Form
Project
'LLLNI'INNN-Construction
Capital Project Request
Form
LEGEND
ER - Expenditure Requisition N - number
BI - Budget Item X - alpha-numeric
LLL Three digit location 'Example of specific ER flow
2 Example of blanket ER flow
Categories Codes Table
Category Description
Productivity Out-of-planning process cycle improvements to operating performance and margin
realization through year-round innovation (excluded from annual planning, for in-
year innovation only).
Mandated Projects or programs required by law or regulatory mandate, including obligation to
serve and excluding business-to-business contractual obligations.
Programs Systematic/repetitive multi-year programs designed and managed to sustain an
expected desired level of system performance.
Projects Stand-alone activities that upgrade existing assets or install additional new assets
required for operation of all of Avista's systems and processes.
Capital FERC Functional Accounts
ELECTRIC GAS
301 - 303 Intangible 350 -359 Transmission 301-303 Intangible 365.1 —371 Transmission
310- 316 Steam production 360 - 369 Distribution 304-320 Manufactured gas 374-387 Distribution
330 - 336 Hydro production 389 - 399 General 350.1-357 Underground storage 389-399 General
340 - 346 Other production 360 -363.5 Other storage plant
Staff jR_040 Attachment B doe 32
AFUDC
AFUDC (Allowance for funds used during construction) is an amount capitalized relating to the cost of money used
to finance projects during the construction period. For budget year 2012, this amount is 7.62%.
AFUDC IS NOT accrued on the following:
• Jobs that can be designed and constructed within a month or less.
• Salvage, Retirement, and Removal Accounts.
• Construction blanket ERs, which DO NOT require specific work orders and/or are automatically transferred to
Plant-In-Service.
• Work orders for the purchase of equipment, vehicles, furniture, etc. are automatically transferred to Plant-In-
Service.
Please keep in mind that all AFUDC will be centralized under one ORG J10. ER sponsors will be required to budget
AFUDC into overall project costs associated with an ER but the budgeted ORG will be JI 0.
CAPITAL CONSTRUCTION ERS
Electric and Gas Meter Installations
Capitalization of meter installation costs can only occur when a meter is first placed in service. Subsequent
reinstalled meter charges should be expensed.
Initial installation costs for all electric and gas meters are recorded by the Project & Fixed Asset Accounting Team.
If you have any questions regarding electric and gas meter accounting, call the Project & Fixed Asset Accounting
Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118).
PCB Capital Costs
Retired and disposed PCB electrical equipment and oil costs are capitalized. Equipment purchased to replace oil-
filled equipment solely for PCB content should be capitalized.
The following activities and costs are considered capitalized costs of disposal (removal) when associated with a
retired piece of equipment:
• Labor to remove, clean-up, transport, test, package, store equipment, pump fluids and maintain proper
documentation and records.
• Disposal costs at State and/or EPA-approved PCB incinerators and landfills
• Field testing of oil filled active equipment if determined to contain PCBs
• Salvage costs at state and/or EPA-approved salvage operations
• Laboratory testing costs relating to identifying PCBs and proper disposal of equipment containing PCBs
• Chemical treatment costs from oil related to disposed equipment
• Other costs of disposal of PCBs directly related to the retirement of a specific piece of equipment
• Specific system removal projects
• Rinsing costs -
If you have any questions regarding PCB accounting, call Darrell Soyars (ext 2860).
Staff _PRO4O Attachment B.doc
Preliminary Survey and Investijj'ation (PS&I)
Preliminary survey-and investigation charges are for expenditures for preliminary surveys, plans, investigations, etc.,
for the purpose of determining the feasibility of contemplated utility projects that may be approved capital budget
items in future years.
The feasibility costs will be tracked with a suspense project and charged to suspense account (183000). If the project
becomes an approved capital budget item, the costs are then transferred to a capital project. If the project is not
approved the changes are expensed to the appropriate operating accounts.
If you have any questions regarding preliminary survey and investigation coordination or prioritizations contact the
Project & Fixed Asset Accounting Team (Howard ext 2936, Kellee ext 2893, Gudu ext 2118).
Protection, MitiLation & Enhancements (P &E)
ER 6103
The Protection, Mitigation, and Enhancement Measures of the Clark Fork Settlement Agreement outline the
environmenta] cultural, public recreation, fishery, wildlife, operational, and related measures, which Avista is
required to implement, for the term of 45 years, as a condition of the current FERC license for Avista's Clark Fork
Project (Cabinet Gorge and Noxon Rapids dams).
B04 will be the only ORG budgeting to these capital accounts. For assistance, please contact Heide Evans (ext.
4993).
Spokane River Implementation
ER6 107
A condition of the current 50-year FERC license for Avista's five hydroelectric developments located
along the Spokane River in northern Idaho and eastern Washington. License conditions are intended to
protect and enhance fish, wildlife, water quality, recreation, cultural and aesthetic resources.
C04 will be the only ORG budgeting to these capital accounts. For assistance, please contact
Heide Evans (ext. 4993).
NON-CONSTRUCTION ERS
TechnoloffpERs
Please refer to the IT Centralized memo and form located in the Capital Documents folder on the Budget website for
detailed information. Contact the Technology Project Management Office at email address #Corp Technology
Project Management Office with questions.
Facilities ERs
Please refer to the Facilities Capital Request Form in the Capital Documents folder on the Budget website for
detailed information. Contact the Marcial Laude (ext 8454) or Margie Lundberg (ext 4596) with questions.
Capital Tools & Testing Equipment and Stores Equipment ERs
Please refer to the request forms in the Centralized Budgets folder under Capital Documents on the Budget website
for detailed information. Contact the following individuals for information on standard or specialized tools and
equipment:
Gary Shrope (ext. 4100) Electric Tools, Testing and LabEquipment
Dan Wisdom (ext 4123) Gas Tools & Equipment
April Spacek (ext. 5837) Stores Equipment
Staff _PR_040 Attachment B.doc
7000 -Transportation
Budgeting for company vehicles and power-operated equipment is an ongoing process coordinated by the Fleet
Services department.
Please contact Chris Schlothauer (ext. 2727) for questions related to ER 7000.
Staff_PR_040 Attachment B.doc
35
corp. 1411 E Mission Spokane, WA 99207
,wiirV12FTA
Corp.,
Internal Control Narrative for Fixed Assets
.
Staff PR 040 Attachment C Page 1 of
47wisr*
corp. 1411 E Mission Spokane, WA 99207
PROPERTY, PLANT AND EQUIPMENT
ADDITIONS
During the capital budget process, engineers determine what projects need to be built to keep
Avista's systems working and viable. On an annual basis, departments submit their capital
budget proposals for officer approval. After a project is approved and construction is being
scheduled, the budget sponsor completes a Capital Project Request form. The Capital Project
Request form requires the following information on the budget item: project title, budget
category, project long name, expenditure requisition (ER) number, budget sponsor organization,
budget item (BI) number, billing contact, project description, and total estimated cost of project
by FERC account. For some projects under a defined dollar amount, "blanket" projects exist that
are used when FERC requirements or management needs don't require separate tracking of costs.
Once the Capital Project Request form is completed, it is submitted to Energy Delivery
Projects/Fixed Assets Accounting so a capital project number can be issued. A project is a
mechanism to track project costs throughout the construction period. Energy Delivery
Projects/Fixed Assets Accounting will issue a project number, but not approve the project in
Oracle Projects for a capital project unless they receive a signed Capital Project Request form.
Authorized signature levels have been established and are listed on the Capital Project Request
form. Emergency projects require the signed approved Capital Project Request form be
submitted after the project is authorized. Energy Delivery Projects/Fixed Assets Accounting has
a process to segregate projects that do not have an approved Capital Project Request form and
they are followed up-on. Some general plant additions are not required to have a separate and
specific Capital Project Request form since they are mass assets and are capitalized as such.
Also, capital projects resulting from storm damage are not required to have a Capital Project
Request form -since, generally, blanket projects are used if assets were lost. It is left up to
management to decide if storm work is significant enough to require tracking the costs in a
separate project. In those instances where it is determined the storm costs should be tracked
separately, a Capital Project Request form is submitted to Energy Delivery Projects/Fixed Assets
Accounting and a specific project number is assigned. In instances where storm damage doesn't
need to be separately tracked, existing blanket capital projects are used to record the costs
associated with capital work resulting from the storm. Other blanket projects include
commercial and residential new revenue for electric and gas, among others.
Energy Delivery Projects/Fixed Assets Accounting analysts set up the capital project in Oracle
Projects based on information from the Capital Project Request form. They verify that the
Capital Project Request form is approved as stated above and that it has proper account codes
according to FERC guidelines. The account distributions provided for estimated costs are
reviewed for reasonableness and if errors are noted, budget sponsors are given direction on
Staff PR_040 Attachment C Page 2 of 5
corp. 1411 E Mission Spokane, WA 99207
appropriate account numbers to use. Charges are recorded in 1 O7XXX Construction Work in
Progress (CWIP) tasks during construction. Estimated account distributions, or as-built
distributions, are used to transfer CWIP balances to appropriate FERC capital accounts when
assets become used and useful and areplaced in service. The Capital Project Request form is
retained as a permanent record.
Oracle Projects has built in controls once the project is set up in the system. The project
information is reviewed by Energy Delivery Projects/Fixed Assets Accounting staff and should
match against items such as expenditure requisition, budget item, budget sponsor and ER
sponsor. Also, if an expense is charged to a capital project that was not set up, it will reject.
An appropriate level of management must approve all capital projects transactions that are
generated from the various accounting applications (i.e. ALP, Payroll, Journal Entries, etc.).
Project change requests (usually for coding errors) are reviewed prior to input into Oracle
Projects. Requested changes are compared to the activity description to confirm the account
coding is reasonable based on the project description.
Once the project is approved, the project engineer initiates orders of material and equipment by
completing an iProcurement requisition in Oracle (including the account distribution code). The
requisition is routed and approved on line in accordance with corporate sign-ageing authority.
The approved requisition is sent electronically via Oracle workflow to the Purchasing
Department who then set up a purchase order (PO) and orders the material or equipment. Upon
receipt, the requester completes the receiving transaction via iProcurement. Accounts Payable
enters the invoice into Oracle. Once the receipt and invoice match, a check is generated to the
supplier.
Energy Delivery Projects/Fixed Assets Accounting analysts review Capital and Non-Capital
Request forms to verify whether the item should be capitalized or expensed based on the
Company's policy. The Energy Delivery Projects/Fixed Assets Accounting accountants set up-
operations and maintenance (O&M) projects and review them for proper classification. The
Energy Delivery Projects/Fixed Assets Accounting staff use Discoverer reports to perform
monthly construction and O&M analysis to review accounts payable and inventory charges to
verify proper accounting. Exceptions are resolved.
Costs that accumulate on capital projects are recorded as construction work in progress (CWIP)
until they are transferred to plant in service. Overhead cost pools are analyzed monthly and
allocation rates are adjusted as necessary based on actual activity.
Energy Delivery Projects/Fixed Assets Accounting analysts review closed projects for
reasonableness of accumulated charges, variances of as-built to estimated account distributions,
and whether a retirement was involved. Any major discrepancies are investigated.
Staff _PRj4O Attachment C Page 3 of 5
4iWIST
Corp. 1411 E Mission Spokane, WA 99207
Project sponsors have access to reports through Discoverer that show project costs by ER, budget
item and project. The reports allow the project sponsors to monitor and control capital projects.
Energy Delivery Projects/Fixed Assets Accounting generates various Teports on a monthly and
quarterly basis. Examples of these reports include the following:
A report that lists projects issued more than four months ago with no charges since
issuance.
A report that identifies open capital projects with no activity in the last three months to
determine whether the project should be closed or if the job has-been cancelled.
For all projects identified on these reports, research is performed to determine the status. These
reports are a control for Energy Delivery Projects/Fixed Assets Accounting to verify that open
projects are valid and are transferred to plant in service in a timely manner.
Oracle Projects accrues AFUDC on all open capital construction projects with a construction
period greater than 30 days. However, if ajob is put on hold, a project manager may request that
AFUDC no longer accrues on that project during the time it is on hold. To stop accruing
AFUDC, the project manager notifies the Energy Delivery Projects/Fixed Assets Accounting
analyst so that the AFUDC flag can be unchecked within Oracle Projects. Energy Delivery
Projects/Fixed Assets Accounting analysts monitor large jobs that were coded not to accrue
AFUDC using a quarterly report. Budget sponsors are contacted to determine the status of those
projects. The Energy Delivery Projects/Fixed Assets Accounting manager reviews the report of
projects on hold that have charges of $50,000 or more.
It is the budget sponsors responsibility to contact Energy Delivery Projects/Fixed Assets
Accounting once a construction project is complete. The preferred method of closinga CWIP
project is for Energy Delivery Projects/Fixed Assets Accounting to receive a signed closure copy
of the Capital Project Request form (or e-mail authorization), which they keep on file-with the
original Capital Project Request form. Energy Delivery Projects/Fixed Assets Accounting enters
the date in service and changes the project status to "in service" through Oracle Projects, which
transfers the assets to plant in service. Plant additions covered by blanket projects, with a
construction period less than 1 month, are transferred to plant monthly based on material issues
to the project. Transfers to plant are system generated.
Budget-to-actual variances are reviewed by responsible project sponsors and/or project analysts.
Capital variances (variances greater than $25K/month or $1 OOK/year) must be explained to the
Capital Budget team and through on-line variance reporting to management.
Six employees in Energy Delivery Projects/Fixed Assets Accounting have update capability in
Oracle Projects and other employees only have viewing access.
Staff PR-040 Attachment C Page 4 of 5
47PIVIST*
Corp. 1411 E Mission Spokane, WA 99207
Staff PR-040 Attachment C Page 5 of 5
4Arv'IsIA?
Interoffice Memorandum
Project & Fixed Asset Accounting
DATE: November 21, 2007
TO: Distribution 'C'
FROM: Projects & Fixed Asset Accounting
SUBJECT: Capitalization Policy (effective October 1, 2007)
All project related activities are identified as either capital or expense before expenditures are
approved. Project expenditures relating to construction or acquisition of utility property are
considered capital if they meet one of the following criteria:
A.Items costing more than $1,000 per item and having a useful life greater than one year,
or defined in the Retirement Unit Catalog and meeting one of the following tests:
o Addition of retirement units as identified in the Retirement Unit Catalog that did
not previously exist
o Replacement of existing retirement units
o A portion of the replacement of minor items that substantially betters the related
retirement unit by increasing the units capacity or significantly extending the
unit's useful life
-OR-
B.Physical additions of a minor item resulting from regulatory action, improved system
reliability, or increased security and/or sustainability of utility assets when the total project
cost is $250,000 or greater. An analysis supporting the aforementioned criteria must be
included with the project request submitted to Project & Fixed Asset Accounting.
Project & Fixed Asset Accounting is responsible for establishing and maintaining the Retirement
Unit Catalog and providing interpretation when questions arise.
Staff—PR-040 Attachment D Page 1 of 1
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/19/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Jeanne Pluth
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-047 TELEPHONE: (509) 495-2293
REQUEST:
Please provide the supporting detail of the budgets and expenditures for each year. For those years
where the planned expenditures and/or actual expenditures do not match (2008 and 2010), please
provide a detailed explanation, including supporting documentation of the reason for those
differences.
RESPONSE:
Please see Staff _PRJ)47-Attachment A for the detailed listing of the 2007 Planned Capital
Expenditures.
Please see Staff PR 047-Attachment B for the detailed listings of the Planned Capital
Expenditures for 2008 through 2011.
Please see Staff PR -047-Attachment C for the Actual Capital Expenditures for 2007 through
2011.
In AVU-E- 11-01 and AVU-G- 11-01, the Planned Capital Expenditures as shown on Table 1 for
2008 of $194.2 million included $4.2 million of capital spend from the previous year that was
approved to be spent in 2008, in error. The original budget was $190.0 million, as shown on
Staff PR-047-Attachment B.
In AVU-E- 11-01 and AVU-G- 11-01, the Planned Capital Expenditures as shown on Table I for
2010 of $210.0 million excluded $18.3 million of capital spend for the Washington Smart Grid
projects, in error. In addition, the actual expenditures for the Smart Grid project were also
excluded from the table in error.
Avista Utilities
2007 Capital Expenditures Budget
ER ER-TITLE FUNCTION_CC SumOffotal
1000 Elec Rev Blanket Growth 14,000,003 2007
1001 Gas Rev Blanket Growth 14,000,001 2007
1002 Electric Meters Minor Blanket Growth 750,000 2007
1003 Dist Line Transformers Growth 6,177,765 2007
1004 Street Lt Minor Blanket Growth 1,200,047 2007
1005 Area Light Minor Blanket Growth 499,999 2007
1006 Power Transf-Dist Trans/Dist 330,000 2007
1050 Gas Meters Minor Blanket Growth 1,300,001 2007
1051 Gas Reg Minor Blanket Growth 150,001 2007
1052 Ind Gas Cust Minor Blanket Growth 200,000 2007
2000 Powr Transf-Trans 230 kV Upgrad 780,000 2007
2001 Power Circuit Breaker 230 kV Upgradi 1,161,000 2007
2051 Transm Minor Blanket Trans/Dist 450,012 2007
2054 Elec Underground Replacement Trans/Dist 2,000,001 2007
2055 Elec Distr Minor Blanket Trans/Dist 5,499,948 2007
2056 T&D Line Relocation Trans/Dist 2,500,000 2007
2057 Transm Minor Rebuild Trans/Dist 443,183 2007
2058 Spok Elec NW Inc C Trans/Dist 1,287,499 2007
2059 Failed Elec Plant-Unk Trans/Dist 1,250,000 2007
2060 Wood Pole Mgmt Trans/Dist 1,454,635 2007
2101 Noxon/Cab-Gen Ras 230 kV Upgrad 49,558 2007
2103 WoH Telecom 230 kV Upgradi 1,257,501 2007
2105 Benewah-Shawnee 230 kV Const 230 kV Upgradi 23,961,298 2007
2108 Beacon-Bell #5 Reconductor 230 kV Upgrad 970365 2007
2204 Sys Wood Sub Reb Trans/Dist 450,584 2007
2210 Sys-Working Space Trans/Dist 21,864 2007
2211 Noxon 230 kV Switchyard Trans/Dist 52,888 2007
2215 System Rplc NV 0GB Trans/Dist 74,556 2007
2216 Sys-Mitigate Cap Bank Transients Trans/Dist 9,731 2007
2223 Sandpt. - Rplc Bkr Trans/Dist 110,954 2007
2239 Sagle 115 Sub Trans/Dist 169,439 2007
2253 Sys-Upgrd Meter Trans/Dist 121,023 2007
2254 Sys 11 5k Air Sw Upgrade Trans/Dist 149,488 2007
2260 Sys-Upg Srg Prot Trans/Dist 27,000 2007
2265 Pleasant View 241-Recon & Ext Trans/Dist 50,001 2007
2277 Scada Replacement Trans/Dist 120,000 2007
2278 Sys-RepI Obs Recl Trans/Dist 66,000 2007
2280 Sys Rep Obs Cir Sw Trans/Dist 48,809 2007
2284 Critchfield 115 Sub-Construct Trans/Dist 1,419,085 2007
2294 Sys-Batteries Trans/Dist 184,773 2007
2296 NE Substation-Inc Cap Trans/Dist 287,683 2007
2301 Nez Perce Settlement and Permits Trans/Dist 800,308 2007
2307 Idaho Road Sub Trans/Dist 5,146 2007
2310 West Plains Trans Reinf Trans/Dist 2,207,153 2007
2318 Nez Perce 115 Sub-Inst 45 MVAR Trans/Dist 499,345 2007
2321 Downtown East Sub - Property Trans/Dist 5,160 2007
2322 Downtown West Sub - Property Trans/Dist 5,232 2007
2346 Dry Creek - Integrate 115 kV Xsmr Trans/Dist 99,422 2007
2360 Lolo 230 - Rebuild 230 kV Yard Trans/Dist 2,043,638 2007
2391 Indian Trail 115-13kV Sub-Cnstrct Trans/Dist 1,060,952 2007
2392 Latah Jct 115 Sub-Add 115 PCBs (Trans/Dist 1,005,370 2007
2393 C&W Kendall Project Trans/Dist 2,500,870 2007
Avista Utilities Staff-PR-047-Attachment A.xlsx Page 1 of 3
Avista Utilities
2007 Capital Expenditures Budget
ER ER_TITLE FUNCTION_CC SumOfTotal
2396 Greenwd 11 5Sub-Repl Meyers Fall Trans/Dist 10,065 2007
2397 System-Install Metering Ancillary S Trans/Dist 272,991 2007
2399 Blue Creek 321 Recond 1.2M Trans/Dist 150,001 2007
2424 Sandpoint I l5kV:LTC Control Upg Trans/Dist 154,994 2007
2428 Orofino Sub-Add Metering Other 34,147 2007
2434 Sunshine 11 3k Substation-lncr C Trans/Dist 98,251 2007
2435 Post St East NW Upgrade Fdrs Trans/Dist 535,000 2007
2438 Bridge the Valley Project Trans/Dist 200,000 2007
2439 COB12FI Reconductor along HatcTrans/Dist 80,000 2007
2440 Xsmn Air Switch Ground Mat Trans/Dist 350,167 2007
2441 Spalding (CWP) 115 Tap Trans/Dist 97,941 2007
2442 Pullman 11 5k Sub-Increase CapE Trans/Dist 550,000 2007
2443 Greenacres 115-13kV Sub-New Cc Trans/Dist 10,283 2007
2444 Back Up Control Center Trans/Dist 659,647 2007
3000 Gas Reinfrc-Minor Blanket Gas 800,000 2007
3001 Rep Deteriorating Gas System Gas 1,300,000 2007
3002 Reg Reliable - Blanket Gas 230,000 2007
3003 Gas Replc-St&Hwy Gas 2,000,000 2007
3004 Cath Prot-Minor Blanket Gas 192,057 2007
3005 Gas Dist Non-Rev Blanket Gas 1,245,001 2007
3102 N-S Freeway/Gas Gas 150,223 2007
3107 Bridging the Valley Gas 9,991 2007
3117 Gas Telemetry Gas 24,790 2007
3120 Fairchild Reconstruction Work Gas 399,886 2007
3121 Bonners Ferry 4" PE Reinforcemer Gas 200,544 2007
3200 Glendale Gas Cony Gas 1,300,002 2007
3203 East Medford Reinforcement Gas 5,799,667 2007
3204 Diamond Lake Reinforcement Gas 4,000,087 2007
3205 Grants Pass South Side Reinforcei Gas 304,845 2007
3213 Altamont & Crosby Road Project Gas 183,218- 2007
3218 Klamath Falls Odorizer Gas 75,116 2007
3219 Merlin Gate Station Rebuild Gas 472,821 2007
3224 Gekelar Road Gas 200,285 2007
3227 Tr-City Hwy 99 Road Project Gas 156,211 2007
3229 South Medford Interchange-Exit 27 Gas 200,292 2007
3232 Medford Upton Road Bridge Projec Gas 150,118 2007
3233 Grants Pass Jones Crk Bridge Pip( Gas 95,416 2007
3234 Medford Barnett Road Relocation F Gas 200,319 2007
3236 Roseburg Green St Bridge Project Gas- 249,771 2007
4000 Hydro Minor Blanket Generation 427,983 2007
4001 K F Minor Blanket Generation 48,188 2007
4002 Comb Turbine Minor Blanket Generation 103,348 2007
4003 FERC Hydro Safety Minor Blanket Generation 31,904 2007
4100 Cabinet Gorge Cap Generation 308,921 2007
4101 Kettle Falls Cap P Generation 505,852 2007
4102 Little Falls Cap P Generation 504,941 2007
4103 Long Lake Cap Proj Generation 925,879 2007
4104 Nine Mile Cap Proj Generation 1,491,727 2007
4105 Noxon Capital Proj Generation 3,236,504 2007
4106 Post Falls Cap Pro Generation 372,095 2007
4107 Rathdrum Ct Cap Pr Generation 43,400 2007
4108 System Battery Rep Generation 220,743 2007
4109 Upper Falls Contro Generation 279,084 2007
4113 Boulder Park Gen S Generation 288,014 2007
Avista Utilities Staff_PR_047-Attachment A.xlsx Page 2 of 3
Avista Utilities
2007 Capital Expenditures Budget
ER ER _TITLE FUNCTION_CC SumOfTotal
4114 CS2 Capital Add. Generation 422,800
4115 K F Ash Landfill Generation 79,762
4116 Colstrip Cap. Add. Generation 2,497,687
4117 Monroe Street Capital Projects Generation 21,746
4118 NE Combustion Turbine Cap Proj Generation 412,057
4121 Control Network Generation 202,946
4130 Cabinet Gorge Unit#4 Runner Repi Generation 1,513,231
4131 Cabinet Gorge Bypass Tunnel Proj Generation 2,736,020
4132 CS2 Capital Projects Generation 206,582
4135 Noxon Unit 4 Runner Upgrade Generation 1,829,438
5000 Computer Software IS/IT 3,929,728
5001 Computer/Network Hardware IS/IT 3,721,127
5002 Security Initiative Other 275,001
5003 Communication Equip IS/IT 192,870
5004 TelephoneNideo Systems IS/IT 249,436
5102 Microwv Digital Co IS/IT 204,768
5103 Micro Site Impr Mi IS/IT 74,557
5104 Two-Way Radio System IS/IT 298,550
6000 PCB Identification & Disposal Environ Affairs 100,350
6100 Clark Fork Lic / Compi Environ Affairs 20,678
6101 Forest Srvc Rqmts Environ Affairs 1,974,628
6102 Env Compl & BMP Environ Affairs 48,892
6103 Clark Fork Implement PME Agreen Environ Affairs 4,839,346
6104 Hydro Relicensing Environ Affairs 5,372,544
6105 SR License & Compliance Support Environ Affairs 40,445
6107 Spokane River Implementation (Ph Environ Affairs 12,543
7000 Trans Equip Other 2,875,000
7001 Structures & lmprov Other 1,134,996
7003 Office Furniture Other 139,999
7006 TL&S Equipment Other 850,000
7104 HVAC Systems Improvement ProjE Other 1,000,376
7200 Appren Craft Train Other 60,000
7201 Jackson Prairie Storage Other 5,538,600
Budget Prior to Productivity 170,078,724
7050 Productivity Other 5,000,000
7300 ID AMR Other 7,385,065
7301 WA AMR Other 647,295
7302 WA TWACS Subs for Idaho AMR Other 111,151
Budget Including Productivity 183,222,235
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
200-7
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
2007
Avista Utilities Staff—PR-047-Attachment A.xlsx Page 3 of 3
Avista Corporation
Capital Expenditures, including AFUDC
2008 - 2012 Original Budgets
Budget
2008 2009 2010 2011 2012
Environmental $ 8.8 $ 10.0 $ 9.5 $ 11.5 $ 9.5
Gas 20.9 20.3 16.5 16.2 24.8
Generation 26.4 29.6 35.0 42.0 31.3
Growth 43.0 40.3 43.3 40.0 30.9
IS/IT 14.9 17.6 22.9 27.6 44.2
Other 28.9 23.8 26.1 24.6 26.5
Electric T&D 47.2 60.4 56.7 68.2 82.8
$190.0 $202.0 $210.0 $230.0 $249.9
Original Budget $190.0 $202.0 $210.0 $230.0 $249.9
Smart Circuit & Smart Grid 18.1 19.1 $ 6.6
Approved carryover from prior year 4.2 3.6 6.9 10.9
Total Capital Expenditure Budget $194.2 $205.6 $235.0 $260.0 $256.5
Staff-PR-047-Attachment B.xlsx Page 1 of 18
Staff_PR_047-Attachment B.xlsx 2008 Page 2 of 18
2 3 o7idahoRoad Sub 5,147.00 DeUbelD 10,626.00 Trans/Dist O.00 1 2008
West Plains Transmission :
2310ER eiflfOfce ,40p,000.oO•peubel D • 593,214.00 .Trans/Dist O.00 1 2008:
NezPerce ll5Sub-InstCapacitor
2318 Bank 55.. t 0.00.000.00DeubeI 0 695,741.00Trans/Ds 1: 2008i
1!21 Down town Eastsub- Property .00Deubel D • • . 64,924.00;, Trans/Dist o.00i 1: • 2008
2322 . Downtown JPPY. 7?qqqQP&p. ....-...: • !pQIra nsF P1st
Rathdrum 231 - Extend 1 mile on 123 ---- __ - - 0.00DeU !!P. . i . . 991I!aJ! 0.00j J ... ...
PineCk 230Sub-RpIc Circuit !: !2342 SwitCh&Relays . . 0.00DeubeI D 102,757.00Trans/Dist 0.00 1 2008,
7Dry Creek-Integrate115kV 2346 Xsmn 30,000.00Deubel D 24,390.00ITmnSIDist 0.00 1 20081
post§-i 2F1 - Rebuild conduits :
12354 Riverfront Park 0.00Deubel D 60,000.00TransIDist 0.00 1 2008
: Spokane Airport-Increase distrib
2355 system capacity . 0.00DeubelD 50,000.00Trans/Dist 0.0 1 20081
2357 Benewah 230 Replace Auto 0.00 Deubel D 324,400.00: Trans/Dist 000 1 2008
2360 Lob 230 Rebusld 230 kV Yard 0 00 Deubel D 737,487.00 Trans/Dist 0 00 1 2008
12362 :Rathdrum 233 -Construct Feeder OOODeubeI P . 697,970.00Trans/Dist • .:9.0E....1 .202c1.
Indian Trail ll5..l3kvsubCnstrct . I
2391 NewSub 661,315.00lDeubel D 1,613,323.00TranslDist 0.00k 1: 20081
2393 C&W Kendall Project
.-
2,075,000.00: Deubel D . 1769,277.00:Trans/Dist 1. 0.00 1 . 2008:.
I Greenwd 1 1 5Sub-Repl Meyers
2396 Falls Step Up 1 10,000.00iDeubel D 39861007rans/Di 0004 1 2008
Stemlnsll Metering Ancillary
2397 Svc 0.00iDeubel D 525,704.00iTrans/Dist 0.00 1 1 2008
2399 Blue Creek 321 Recond 1.2M 0.dô'fl5ubel D 299,515.00!TranslDist 0.00 1 20081
I °Y 115 Sub-Add- Feeder
2418 12F2 0.00Deubel D 399,032.00Trans/Dist I 0.00 11 20081
1 :CleaterN Lewiston 115kV
2419 ' RecDnd 0.00lDeube!D . . 34,812.007rans/DiSt 0.00 It 20081
I : Dry Creek-N Lewiston 230kV
2420 Recond 1. 0.00lDeubel D : 299,395.00lTrans/Dist 0.00 11 2008;
12425 !High Voltage FuseUpQrades 0.00 Deubet D _ !98 1 58 00TransIst 91 Q0 1
2438Bndgethe Valley Project 0.00, Deubel 0 199,7 00 Trans/Dist 000 j 208
12440 Xsmn Air Switch Ground Mat 80,167.00Deubel P • 617,300.00TraflS/DiSt 0.00 1 2008j
12444 !Back Control Center
........................................O.00 DeUbID !!iIr./D.000........i ooa..
I System Replace Substation Air
2449 Switches 0.00 Deubel D 99 689 00 Trans/Dist 0.00 1 2008
1. Tscow230Feeder621
2450 1 Install 0.00IDeubel D 49890.00lTranslDist 0.0011. 20081
[245iw Westside 115 Recond 000 Deubel D 291 628 09Trans/Dist 0 1 2008
2452 Meyer Road Wood to Steel 000 Deubel D 274 19600 Trans/Dist 000J 1 2
2453 Shw-Sun 115 Nelson Steel 0.00 Deubel D 149,559.00ITrans/Dist 0.9j 1 20081
1.JBea-Bid i1 1/2 .. IL ....................... 04.1_ ........2008
I Dalton 131 Extend .5mileon 1:
2461 Lancaster Rd 0 00 Deubel D 69 941 00 Trans/Dist 0 004. 1 2008
2462 Sunset 12F5 Voltage Regulators 0.00 Deubel D 30 000 00 Trans/Dist 0 1 2008
2463 IF&C 12F2 Strong Reconductor ..0.00lDeubelD 49974.00 Trans t . ............Q?9L ....
12464 LIB 12F36CUt02/OACSR . 0.OolDeubel D 149,877.00lTranS/DiSt 0.00
0.00
.00 11 . 20081
DREEP:Dist Reliability & Energy . 1
2466 Efficiency Proj 0.00Deubel D 1,500,000.00ITrans/Dist 0.00 1 20081
Burke 115 kV Protection & [ _Ieteiing i0.001DeubeID ..299,123.00Trans/D.1st ........?8 .
3000 Gas Reinforce-Minor Blanket 000 Faulkenberry M 824 17900 Gas 0.00 1 2008
I Replace Deterioratrng Gas
3001System * 000 FaulkenberryM 1,339,181 . 00 Gas 000J 1 2008
. 3002 'Regulator Reliable - Blanket .0.OolFaulkenberryM 0.00 ._1 1
i°° 9asReplace-t&Hwy .0.00 2,059,965.00:: Gas .
13004 Cathodic Protection-Minor .Blanket. ......Faulkenberry ....1.
1. 1 Gas Distribution Non-Revenue . .
'3005. Blanket .....OFauikenberwM 2,297177.00 Gas .9L.1 i............
:3102 i N-S Freeway/Gas .0.00FaulkenberryM .74,974.Was .Q9L Ij......................pj
3107 .i Bridgin theValley Faulkenberry .i. I9P•qP'................ .... ..... ................P99L.! ....
I IRe-Rte Kettle Falls Fdr&Gate :
1~1 12 Station 000 FaulkenberryM 1299431 OOGas 000k 11 2008':
'3117 'Gas Telemetry 0.00FauUcenbeny .I........?9!is ., ............................ii..............................
3120 Fairchild Reconstruction Work 0.00 Faulkenberry M 360 149 00 Gas 0 00j 1 2008
iBonners Ferry 4"PE
[3121 lReinforcement 0.00 Faulkenberry M 24982600 Gas 0 ool 1 2008
Staff_PR_047-Attachment B.xlsx 2008 Page 3 of 18
Staff_PR047-Allachment B.xlsx 2008 Page 4 of 18
&
70051 Stores Equip
7006 .T00..S Lab &Shop Equipment
HVAC Systems Improvement
7104 Project
Construct Ross Court Office
7106 .Bi. .!d....................................................................
WSDOT Highway Franchise
7108Consolidation
Spok Central Oper Fac N
7109 Crescent Realignment
Spok Fueling Stn & Oil Stor Tani
7110 Vault lmDrov
0.00Nels-on S 1,173,
0.00 Nelson S . 240,
0.00 Nelson S 500,
0.00..ebergl< .333
0.60iNitteberg K 1 1,200,
0.00 Nelson S . 4,9891
0.00 Nelson S 2,868
0.00DeubelD : 800
0.00 'Nelson S 750
I
2008
20081
flflR
Other
Other
0.001 1
0.001 1
20081
20081
20081
20081 001 Offset To Budget ...00Steven..M -ööS,tib.UUUtpe.
I Staff_PR_047-Attachment B.xlsx 2008 Page 5 of 18
Staff—PR-047-Attachment B.xlsx 2009 Page 6 of 18
Staff_PR047-Attachment B.xlsx 2009 Page 7 of 18
Staff_PR_047-Attachment B.xlsx 2009 Page 8 of 18
StaffPR_047-Attachment B.xlsx 2009 Page 9 of 18
Staff_PR_047-Attachment B.xlsx 2009 Page 10 of 18
.•2.1:o1 24675 ..• Normal Budget
6,515770 2530 Smart Grid
11,629,227 2529 Smart Circuit
228.29.672
.7000 'Electric Revenue Blanket O.00Thorson, N 4776 I 13,500,07.00 -5.00NewBase . 2010
1001%as Revenue Blanket 0.00 Thorson, N 4776 15000,001 00 5.00 New Base 2010- 2010 Growth
1002 Electric Meters Minor Blanket . 0.00Paulson G 4976 r 750001,00 -3.00, Now Base 2010 2010 Growth
1003 Distnbutiofl Line Transformers 0 00 Nitteber K 4210 8,500, 000 00 0.00 New Base 2010 2010 Growth
lOO4Street Lt Minor Blanket 0.00 Thorson N 4776 1,277,000.00! -8 00New Base 2010 2010 Growth
Minor Blanket N4776 5'32,003.00: •
jNeW Base 2010 010 Growth •
1006 LPowerXfnlrDtstllbukOfl 000 MagruderM 4187 : 474000000 000Newaae 2010 2010 Growth
Network Transformers & Network
1009 Protectors 0OOIJamesD4l85
0.00Morehouse,J2760 .1050asMetersMinorBlanket
.
850,000.00
1,500,000.00:
0.00NewBase
4.00NewBa5e -
2010
2010k
2019Trans/DiSt
2010Growth
10514RejorBFsnket 00jrehouse2760 0. • 99L. Growth
Industrial Gas Customer Minor 0.00: Morehouse, J 2760
0.00, Morehouse 5X0o:k00ewBsse -----
2000IPowerXtmr-Transndssiofl 000jMgrudM4187 1,080000.00. 0.00NewBase 9jjJj9JGrOWth
20i0Trans/Dist !c!rL?r 00Ma9rudetM4!87 -- 260000O: JIeWBase 20j
2051 Transmission Minor Blanket 0.00 Thorson, N 4776 500,001.00 2.00jw Base • 2010 2010 Trana/Dist
2054jEIectiictJndergrOundRepIsCe men.. 0.OoLuders,P 4134 4,000000.P°................... 4•99.NewBase . 2010 9j.Trans/DiSt
2055 Electric Distribution Minor Blanket 0.00Thorson. N 4776 7000,000.00 N Base 4.00ew 20l0 Trans/Dist
2056 Dist nbution Ltne Relocations 0 00 Thorson N 4776 2 347 999 00 13 00 New Base 2010 2010 Trans/Dial
2057 'Transmission Minor Rebuild 0,00 Sweigsrt K 4417 650 000 00 0 00 New Base 2010 2010 Trans/Dist
Spokane Electric Network Incr : 2058 4Capacity • 9,99 Milani, C8724 1,655,500.00..
:
0.O0N.wBas.. 2010.. 010 Trana/Dist
:2059 Failed Electric Plant-Storm 0.00Thorson, N 4776 - 2000,000.00 -16.00 New Base 2010 2010Trans/DiSt
2060Wood Pole M9mt 0 00Luders P 4134 6,884,000.00 4 00 New Base 2010 2010 Trans/Dist
2204System Wood Substation Rebuilds 300,000.00MagruderM4187 1,505.152.00 . 0.00New Base . 2019 2010 Trans/Dist
ColstiipTransmission Capital
2214 Additions ; 0.00.BakerM4B64 503,000.00
.
0.00NewBase 2010
Systern - ReplaceHighVoltage
2215 OCB$ . 225 001-00: 1 -00~ Now Base
•Spokane.CDA115IVUneRelay :2217 ; Upgrades 00:MadeM4187
:
• i250,000.D0 0.00INewBase 2010
2010
2010 Trans/DIst
2010Trans/DiSt 22544m115kVMSwtchUpgrade Q17 16500000 0.00NewBsse
2260 System Upgrade Surge-Protection 0 00 Magruder M 4187 100 000 00 0 OOjNew Base 2010 2010 Trans/Dust
2273 Beacon ST YD-Oil Contain 0 00 Magruder M 41B7
750,000.00i 0 00 New Base 2010 2010 Trans/Dust
2274 NE Moscow Substation Property 0 00 Magruder M 4187 65 000 00 0 00 New Base 2010 2010 Trans/Dust
22 75 System Rock/Fence Restore 0 00 Magruder M 4187 53 000 00 0 00 New Base 2010 2010 Trans/Dust
2277 SCADA Upradf : O.00BskerM4884 .51200.1.00 • 0.00 New Base 2010. 2OlOTrans/Dist
2278 stem-Re ObsoleteReclosers . 0.00 j agruderM411 ..1,000.00... .00JNew Base . ?91.0L........... 29.19Trans/Dist
it!!L
: System -Replace Obsoleue Circuit
M4i7 .o&Newase 2010: 2919Tr5nS/D15t
. .........................................................
;2283Millwood 00.00Magruder.M4i87 .25.0 1,1009900j . 6-9! .... 201:Trans/Dist
2293SCADA lnstsIl/Reiace 289,999.0c.
001 00 250
0 OoMagruder M 4187 1 00New Base
0 00 New Base
2010
2010
2019 Trans/Dust
2010 Trans/Dust 2294 ystem Batteries Magruder M 4187
' 2301 TnbaI Permits and Settlements 000 DeubelD 4338 j 770 271 00 0 0&New Base 2010 2010 Trans/DIst
2306.js2leway Sub Rebuild ' 100 000 00 Ma9ruder M 4187 1 880 001 00 0 0&New Base 2010
20 10
2010 Trans/Dust
2010.Trans/Dust 2307 Idaho Road Sub 000 James D 4185 1 500 00000 0.00 lNew Base
2310 West Plains TransmissioR orce .. 0.00:SweigartK4417 .975,000.00. 0.00New..a... 0i0 20lQ Trans/Diet
Nez Perce / Grangeville Capacitor
.? 18 Banks .- 650,000.0OMagruder,M ... .•...• ooj.iew Base .2010 2010-Trans/Dist
,Ninth&CentralSub - lncrease
2341 Capacity& Rebuild 0:00, Meigry M der, .................... 10,000.00 20-10a 2010'Trans/Dist
2365 Spiiit 115 Sub- lncrxfmrCapacity 0.00Deube!D 4338 100,000.00 .. 0.00jNew Base 2010 2OiOJTrans/Dist
- Otis Orchards lls-ReplacePCBs& -
2390 tRelays........................................................... 0.001MagnideM 4187 300,001.00 . 0.OqJNew Base 2010.!QTrans/Dist
System - Install/Replace Borderline
2397 Meuenng .00sgruder, 4i87 j 12500000 0.Oq1NewBase .20..01 2010 Trans/Dist
Sys-Dist Reliability-Improve Worst
'2414 ~,Fdrs O.00James D4185 2100,005.00 090J.!iew Base .2010 2010' Trans/Dist
Vo System- HighltsgeFuse
-....... I 2425 kupgrades 000Magruder.M 4187 .22000.00. 000 New Base .2010L.......... 201QTrans/Dist
Otis Orchards 115-13kV Sub- New
2443 Construct 0.00JamesD4185
aool Magruder, M .4W
787,876.00: OO 0.JNewBase
0.00New Base
2010
.?p10.............
2010Trafls/Disl
2010-Trans/Dust
System - Replace Substation Air
Switches 4!..___
1 Base . 2010Trans/DiSt
2455Mos23-NMoscovf1i!ec9nd ... .OoSweigart,K 4417 .1,300,000.00.. :P94 Base .2010: 2010Trans/DiSt
2469 Compliance Load Study 000 Paulson G 4978 200001 00 1 OOlNew Base 2010 2010 Trans/Dial
- Beacon-F&C 115: Relocate at
,2473 4W?ultwoulh . 0.00Sweigart,K 4417 325000................ 0.D0!New Base .2010:. ..lOTrans/Dist
System-Replace/Install Capacitor
2481 ,Banks 0.00:Msgruder, M 418 750,000.00 0.00New Base .?0.i.O............... 0i0:.Trans/Dist
- Moscow 230 kV Sub-Rebuild 230 kV
2484 Yard 0.00:Magruder, M 4187 500,001.00 0.00New Base .i0............... 2010Trafl5/DiSt
System-Install Autotransformer
2492 Diagnostic Monitor - 50,000.00 Magruder, M4187 .52,001.00 . 0.001New Base 2010k 2010 Trans/Dist
-System-Replace/Upgrade Voltage
0.00Magruder, M4i87 2493 Regulators . ..00,001.00: 0.00INewBase...................... .......................... 20101 2010 Trans/Dist
2514Distribution -§Pkane North & West z o.00lJwnes D4185 * 1,890,004.001
46
0.00New Base ._?019 2010,Trans/Dist
2010.Trans/Dist 2515 Distdbution-CdA East& North I 0.00' James D 4185 ..........
Staff-PR-047-Attachment B.xlsx 2010 Page 11 of 18
2516 Distribution Pullman& Lewis 11O000.00James D418 240,00000 0.00 'New Base 2010. 2010'Trans/Dst
2529 Spokane Smart Circuit 0,00 DiLuciano Josh X2492 1 1 829 227 00 4.0. 0 New Base 2010
SGDP-Pullman Smart Grid
2530 DemonstratioflPrOLeot 0 DOSmith Greg x4479 6,515.770 00 7 00 New Base 2010
3000 Gas Reinforce-Minor Blanket 0 OoFaulkenbeny M 8499 r 472 501 00 2 00jNew Base 2010 20101Trans/Dust
3001 Reacepetenoratun Gas System 0 00 FauflcenberuyM 8499 1 049 999 00 9 00 New Base 910 2019 Trans/Dust
q?4e9 !. I L. _. 0.0JFauikenbenyM8499 4200t00, t00JewBase 201O 2010JTrans/Dist
,3003 Gas Replace-St&Hwy . QF!X 1 2O10 2010 Trans/Diet
3004 athothc Protection-MwuorBlanket i 0 00FauflcenberTvj 8499 472 50000 0 0iNew Base 2010 2010 Trans/Dust
Gas Distribution Non-Revenue : .
LP0.... 5BIanket • - 91! . !YM . .......:_... 9°L . !99! . 2 0 1O 2010Gas
:3006 !Overbuilt Pipe Replace ment Blanket O.OoFaulkenberry M84 9 9 .000.00 -7.10ONew Base 010 2010 Gas
3102N-SFreewayIGa 000 Fauikenbe ny M 8499 . .._ . : 2010 Gas
107 Bndging the Valley 0 00 Faulkenbeny M 8499 49 715 00 0.00' New Base 2010 2010 Gas
3117 Gas T!!em etry p,FatJ!!c!nb erryM 8499 217,861.00 . 0.00New Base 91Q ?010 Gas
3203 E act MedfordReinforcement 0.00 Fau Ikenberry M 849 597355.00 O.00NeW Base 2010; 1.OJGas
JA!ta ont&CrosDyRoadPro act O.00FaulkenberryMB49 99.780 .00 .D0NewBase 2O10 201Gas
:3227 Th-C.,•. J:!wy 99ROadPr9jeCI .00 FaulkenbenyM 8499 1498i0.00 0.00New Base
US2 N Spo Gas HP Reinforce(Ksiser.
3237 Prop 000 0 .000.0000 . 0°°• FaUIICS flb5fl)' M84 9 • • • ..I96 032.00 0.00New Base 10 2O10 Gas
Grants Pass 8-In HP Reinforce
3240 Proect .. .0F0 ite..99 .0 1993528.00 2010. 20 Gas
Oakland Bridge Bore & Relocation, :
3257 F.. uikenb.rryM 180..Base : .j0q0 ..........2010 Gas
Davis Creek Relocation, Roseburg
3258 OR ...0 , .99''i!Y ................ 1?4°°. 1.00 2010: .!...............................................9.i..........2010; Gas
Reinforce, install pipe onBridge
........... 9L_..................-.,......2010: 2010 Gas
Brown Bridge Relocation Roseburg
3261 ~OR _0 .......................Q!Y..8499........................
!Rebuild Winston Gate Station,
13?67 RoseburgOR .0 9F.!uncenberryM 8499 ... ........ 00.900.......................9t!.1.ew.Bas. ,
: Reinforcement Appteway Bridge
3268 Crossing, LIbLK, WA .....!!k0 o°.9.Q9ew ..........
Reinforcement North Clartcston HP . 0
3269 Main &Reg ..°°c M B499 . berry ..qO •00..OQ p.!:iew ........as ..o..
':Reinforcement -tP Main Southeast 0
3270 Coeur d'Alene ID 0.00 Faulkenberry M8499 .....7. .00 o.00ewa se . 010 2010 Gas
Rebuitd-Reg Station
3271#203Sctiweitzer.Sandpo .intiD 0.OojFaulkenbey M 8499 .1472..00. 0.00j.N5WBase _010......................
Reinforcement-15th to Hayden View, .
3281coA D.00FaLdke..! berry ! .PP!5 .................................0
3287 etocathn:NRossLn,MedfordOR .P FaulkenberryM ...9325.00.000!NewBase..............................................?q10. ......Gas
!. Construct Corrector and Telemetry .
3288 jTestenth .... ..3.223 00 . O.00i New Bass 2010 ;2010.Gas
L4000.Yd MinorBtanket . 0 0.00 Marlowe, ...165 i......4.00.L................00NeWBas.01 2010. Gas
i4001 KF Minor Blanlcet 0.00MadoweA4165 63581.00 Q.00 New Base i . 2010: 2010Gas
4002 TComb Turbine Minor Blanket 0.00MarIowe, A 4165 86,961.00 0.OQtNew8sse 2010 201s
4003 TFERCHydrO atety Minor Blanket . .00.MafloweA4 A4165 0.00j New Base .19L...........
. SpokaneRiverLicense
4004 !Implementation....................................... 0 9.c:prlowe..&41 ...........................P2L..................?9i'. ewBase . 2010 2010Gas
L191 l(eftIeFauIsCapita.., .........................1Z).°.................0.00tNewBa5e 201W 2010: Gas A 4165
4103 iLongLakeCapitaiProjects 000 MartoweA4lBB 42718600 09NewBase 209 010 Gas
4104 Nine Mile capitalProjects 10000000 Marlowe A4165 385420600 Q00 New Base 2010
05 .:Martoyie..4165 .. ...-............_2010t ...
4106 PoatFalisCapital Projects .J..........................29IMflowe.................... . 4 ?9 .................................................................919 .......91 Gas
4108 iSystern Batte Replacement 000 Marlowe A 4165 68 17000 0.00 J
New Base 2010 2010 Gas
4109 Upper Fats Capital Projects 000 Marlowe A4165 130 785 00 0New Base 2O1Q .2010 Gas
4113 Boulder Park Generating Station 0.00 Marlowe, A4165 709321.00....00lNew j, 2010 Generation
4114 CR2 Shared Capita 0.001 PYJ.L 9991Now Base 20101 ......2019jGeneration
4115 KFAshLafldtllt 0.00;Martowe,A4165 78418.00 O.00l New Base 20101 2010' Generation
000DLT4S6O Base 02b0Ge06
1jOnroe Street CPrOjCts - 0.ft Marlowe A 4165 1266140 0.00 New Base 20101 2010 Generation
4118 4NE Combustion Turbine Cplist Pro o.001 ,MadoweA4165 212,088 00 9eBaap 2010
1.4121çontp -,............ .0i.Marlowe,A415.j 192,850.001 O.00j New .Base 2o10j2010GeneraUon
4132 CS2 Capital liprovements 000 Dempsey T 4960 85500000 -4 OOjNew Base 910
.Noxon Rapids Unit Runner
4137 Upgrade 506 000 00 Marlowe A 4165 3 983 942 00 0 09jNew Base 2010 2010 Generation
Noxon Rapids Unit 3 Runner
14138 Upgrade 510,000.001.Marlowe..4165 .....3!4?0i 0.00 New Base .2010 2010: Generation
Noxon Rapids Unit 4 Runner .
4139 Upgrade 105000.00 Marlowe, 4165 .!144..0j ............................................................20i02Oi01Generation
4140 Nine Mite Redevelopment . 465.000.00. Marlowe, A416.: 4,567490.00 .9ew .ape j..................?91.
4143 CS2 LTSA Cash Accrual 000 Dempsey T 4960 2,637 892 00 0 001 New Base 2010" 29, Generation
4144 Wtnd Generation Projects 234 700 00 Marlowe A 4165 14596800 0 OOlNew Base 2010 20W Generatiom
5002 i Security Initiative 0.00VerrneersR8057 435,000.00 0.00 New Base 2010 2010' Generation
5005 jIechno!9Py Refresh Blanket 000 Corder J4445 50009090, 000j New Base 2010 2010. Generation
5008 Technology Expansion Blanket 0.00.Corderj 4445 1,100,000.00i 0.00 New Base 20101 20101 Generation
5007pduct Development ProLram 000 CorderJ 4445 1,000.001 .00z 0 OOjNew Base 2010 2010 Generation
Nucleus Product Development 1: .
5008 Program 0.00CorderJ4445 540,000.001. 0.Ooi New Base 2010 20101.Generatiofl
........................
5009 Web Product Dev&ppment Program 000 Corder J 4445 88999900 -q 00 New Base 2010L 2010 Generation
5010 Enterprise Business Continuity 000 Corder J 4445 15000000 0.00 New Base 2010 2010 Generation
5011 Enterprise .aa Architecture .0.00. Corder .J 44.45 200.000.00 201 Base ...0 2010 Generation
Staff_PR_047-Attachment B.xlsx 2010 Page 12 of 18
VorkPlace Product Development
.5012 Program L Corder J 4445 . . 3,000OO: 0.00;jtew Base j . ?9tQ.
:5013 AT for Facilities Project 0.00 1Corder J 4445 370,000.00i O.00 O.W New Base 2010 2010 Generation
5106 Next Generation Radio System 0.00: Corder J 4445 4 771 000 00 0.00 NewBase O1O 2010 Generation
51 1 1 TethnoIogy Prjects Minor Blanket 0 00 Corder J 4445 700 000 00 0 00 New Base 2010 20J0 Generation
5116LMSforFieldOffioes 0.00:CorderJ4445 iOO,000OO: O.00NewBase : 2010 2010. Generation
5117 MobileDispatct12 O.00CorderJ4445 1,000,000.00 O.00 'New Base 2010
GRC Software (Governance, Risk &
5120 'Compliance) 0.00CorderJ4445 100 ,OOO.00 0.00'NewBase 1O. 2010:Generation
5121 Microwave with Fiber ,Replacement 0.00: Corde 4445 O.W New Bass 2010. 2010. Generation
5123 Electronic Records Management 0.00 Corder 4445 1
5125 Oracle Database Upgrade to hg 0.0 *0 Corderj 4445 20000000 0 O0New Base
.
2010 2010 Other
2010 iS/IT 5128 WorkPlace Reptatformin.................................................. oo.. 300............ ppNewBase - ....................... 9.1.P.L.............
5127 :DIMP Infrastructure 0.00.CorderJ 4445 300,000.00. 0.00New Base . 201O 201018/IT
5128 IFRS Compliance . 000 Corder J 45 q ;09. New Base 2010; IS/IT
AFM.net Upgrade ........................... see .............
,PCB Identification .Evans,H 4993 J9c.L. se 20102 20TOAS/7
6001 Hydro Generation Minor Blanket .
6i00 tClarkForlcLicense/Comphance
0.00 Howard 82941 99 .
frOOEvansM 4993 .400,04900.000
201015/IT
99 IS/IT
Clark Fork Implement PME
.................. .001 O.00 New Base . 201O20101SRT
Spokane River Implementation
L6i9LkPhL. 991±993.................. J......999L.... 0.99N!!se........,. ........
........................... O.00lFiaherA ....... Z199i............... .9l!!P ......... ...................
0.00TNewBa5e
2010
2010i
2010 iS/IT
.7001 Siructures&lmprov I 0.00NelsonS4788 4,150988.001
i700jOfflceFumfture 0.00.NetsonS .4766 ..250 oo.00.... o4New Base .. 2oi0 20i0. IS/IT
7005 Stores Equip ..... 9P9. I?10 ... ................00.9Q9P91................... se . 19.194........ -. .. ....
:7006 ios Lab & Shop.T9l cl4pn!enI............................................. 9:9 rgK4210 .1,700,000........................................................ 2010.
..
2010 IS/IT
7101 9.!nS.4.768 8M94..... .................... !!.Pe ................................................ 20 2010 IS/IT
WSOOT Highway Franchise
7108 Consolidation 000 Deubel 04338
1.
1 500 000 00 4.001 New Base 2010 . 2010 IS/IT
Spok Central Oper Fac N Crescent
7109 Realig,nment . ....Nels9S4768 t............?l9..°°....................... 2.0.9tI!w.ease . 299.1?........... 019)S/IT
Union Pacific RR Permits to
7112 Conversion 4'Easements 99P.99 c!c91?9.t .1 11?19J.......... 9.19J IS/IT -
7113 Colville Service Center . . ...............
0,00l Nelson S4768 4,001,138.001 0.00 New Base 2010. 20103S/IT
7200 Appren Craft Train .. .00JStevensM8978 p09jNew .Base .
.
2Oi099J
F€€204.
IS/IT
iL. Prairie .............................................. o01Donle 4703 0Newe -. ISIIT ....
809t Offset To Budget ...... SIns .1 199999L_ ?9.19L.11?!Q IS/IT
Staff-PR-047-Attachment B.afsx 2010 Page 13 of 18
• Noñi:áI:Budget
7,198,593 2530 Smart Grid
10,434,352 2529 Smart Circuit
750,000 3291 Smart Grid
698,373 7205 Smart Grid
249O77957
1000ElectricRevenue8Tanket O.00Thorson,N4776 13,162,DO1.00 -8OONewBase 2011 2011Growth
1001 Gas Revenue Blanket 0 00 Thorson N 4776 12 053 001 OQ 3 00 New Base 201 1 2011 Growth
1002 Ele ccHi Mete rs Minor Blanket 0 00 Paulson G 4976 675 000 00 0 O&NeW Base 201 1 201 1 Growth
1003 Distribution Line Transformers 0 00 NttteberK421O 91600,000.001 0 OONew Base 2011 . 2011 Growth
1004 StreetLtMinorBtanket 000 Thorson N4776 I 000001 00 1.00, New Base 2011 2011 Growth
9°°.I!°°. 5OOOO1. Go 5.00 New Base .
O.OótNew Base
2011: 2011GrOWttt
tO6 PowerXfmr-Dlstribution O.00Magruder, M 4187 75O.00O.00. 2011 201 1 TranalDist
NetwortsTransformers' &Network
1009 Protectors 0.00JamesD4185
.
800,000.00 I O.00JNewBase 2011 2011 Growth
1050 tGas Meters Minor Blanket 0.00. Morehouse, J2760 1 525OOO.00. 00 New Base 2011 2011 Growth
1051sRegulators Minor Blanket 0.00 Morehouse J2760 160 00000 0 OOtNew Base 201 1 201 LGrOWth
Industrial Gas Customer Minor
1052 i Blanket 0.00.Morehouse,J2760
.
30,OOO.00 New 033U 20111 2011Growth
1053GasERTMstor Blanket 0 00 Morehouse J 2760 500 00000 OOONew Base 2011 2011 Growth
?L !Power °".................... p,99OO.Ma9rUdfrM4187 ....25O,OOO.00. 0 DO' New Base . .. 0111 . ...... 2Oi1: Trans/Gist
2001 PowerCircuitBreaker OOOMaruder M4187 160000000 OóNewBase 2011 2011 Trans/GIst
2051 Transmission Minor Blanket 0 00 Thorson N 4776 1 000 001 00 1 OONew Base 2011 2011 Trans/Dist
2054 Etectnc Underground Replacement 0 00 Luders P 4134 3 500 000 00 -6.00 New Base 201 1 91 1 Trans/Gist
2055 ElecUic Distribution Minor Blanket 0 00 Thorson N 4776 8 000 001 00 -6.00 New Base € 2011 . 201 1 Trans/Gist
2056 Distribution Line Relocations
0.00. Thorson, N 4776 1,7DO,000.00 3.00New Base 2011 201 1 Trans/Gist
2057 Transmlsston Minor Rebuild 0 00 Sweigart K 4417 900000 00 0 OONew Base 201 1 201 1 Trans/Gist
Spokane Electric Network lncr
2058 Capacity _
: QooDe.belD4338 . ,830001.9o! O.00 New Base . . _.?911 ........... ?.1JTrans/Dist
2059 Failed Electric Plant-Storm O.O0Thorson N 4776 2.001),DO1.00 3.O9New Base 2011. 2011 Trans/Gist
o6c Mgmt ... DO:LUderSP !.1M............................... 968OO.
Base
. ott ?9!11T55t
2072 Replace High Resistance Conductor 0.00': Deubel G 4338 2,491,21 0 ooj.ew B a a .. 2011 201 1 Trans/Gist
2204 System Wood Substation 85OOOQOOMjruder M4187 765 199 00 000JNow se 201 1 2011 Trans/Gist
Cotstrip Transmission Capital :
i4Aditons . _ OOIJohn S onFx8768 .533 O.ODINew Base ......... ?91 2O11 Trans/Gist
System - Replace High Voltage
fl15OCBs Q!!!7 ........ .. . 2OWTrans/Dist
jk-CDAll5kV Line Relay
22117 U rades --... .0 or .199PP9L...... ...... 9P NewBase . 2011; _._ 2011: Trans/Dist
2225 FeederVARlmprov 0 00 Deubet 0 4338 250 000 00 4.O0 New Base 2011 201 Trans/Dtst
2237 z Metro-Post St Reconduotor Phase 1 0 00 James 0 4185
:
300 000 00
:ii:
O.00 New Base 201 1
aii:
201 1 Trans/Gist
Trans/Gist flstemRep tlas
...0.00New Base . _19.!14....... 9flJTrans/GiSt
2260 jystem Upgrade Surge Protection 000 Magruder M41 5pO90 0 00Ne Bye 11
2011
2q1! Trans/Gist
1 Trans/Gist 000 Magruder M4187 2274 NE Moscow Substation Property 18500000 0004ew Baae ?O1
2275 RoclFence Restore 1Sysiem 000 Magruder M 4187 5000000 0 OOji4eW Base 2011 2011 Trans/Gist
2277 SCAGAtJpgrade 000 Johnson F x8788 39999900 lO9New Base 2011 2011 Trans/Gist
2278 System Replace Obsolete Reciosers 000 Magruder M4187 261 69700 000 New Base 2011 2011 Trans/Gist
System Replace Obsolete Circuit
2280 Switchers 0.00.Magruder.M 4187 150,000.00 . 0.9Q!New Base . 2011: ..jl,Trans/Glst
2283 Millwood Sub Rebuild 0:0 Magruder M 4187 2 000 001 00 0 00, NewBase 2011 2011 Trans/Gist
2293 SCADA Install/Replace 0 00 Magruder M4187 j 225,001 00 000 New Base 201 1, 911 Trans/Gist
2294 System Battenes 000 Magruder M 4187 200 001 00 O.GDz New Base 201 1 2011 Trans/Gist
2298 NE Sub-Increase Capacity
Settlements 2301 Tnbat Permits and 000 Deubel 04338
000 Ma gruder M 4187 600 001 00
60000000
00 0 New Base
-4 00w Base
2011
2011
2011 Trans/Gist
2011 Trans/Gist
2306pplewaySub Rebudd 210000000 Magruder M4187 123000000 000NewBsse 2011 2011'Trans/Gist
2310 West PlainsTransmission Reinfor 000 Sweigart K 4417 * 2300 000 00 000jNew Base 2011 2011 Trans/Gist
Ninth & Central Sub - Increase
2341 Cpacity&Rebuild .. 0.00Magder,M4187 ...99,998.00 ..99e .. 9!1 2OijJTrans/Gist
236prit115sub-lncrxfmrCapacrly . 91!............ ?911:T 158t
Otis Orchards 115-Replace PCBs &
4— ODO 001 flnrt New Base 2011 2011Trans/Gist 2390 Relays ...
System - Install/Replace Borderline
. 25,000 .00 0.00J New Base ..20.1 1239.7 Metering . ,. ...................1167 .........................
Sys-Dist Rehabibly Improve Worst
2414 Fdrs . 0.00JsmnesD 2,750,007.00. 00New .... 2011 ;
System Transmission:Rebuild
2423 Condition 0.00James 04185 1,250,000.00 Q.Q&New Base 2011
System High Voltage Fuse
2425 Upgrades 000 Magruder M4187 15000000 000 New Bas e 2011
Greeneciesll5-l3kV Sub -New
2443 Construct 0.00James04185 135,002.00 0.00NewBase 2011
2446 Irvin Sub New Construction 2500000 Magruder M 4187 420 000 00 000 New Bese 2011
System Replace Substation Air
2449 Switches 000 Magruder M4187 10000100 000NewBase 2011
Beacon F&C 115 Relocate at
2473 Whilworth 32500000 Sweigart K4417 73500000 000NewBase 2011
System-Replace/Install Capacitor .
0M9demM4Th7 0JheWB5 429iL
Mosc kVow 230 Sub-Rebuild 230 kV
Trans/Gist
Trans/Gist
Trans/Gist
Trans/Gist
Staff_PR_047-Attachment B.xlsx 2011 Page 14 of 18
System-Replace/Upgrade Voltage :
43Regulators 000 der, M 4187 • 2OO,OOO.00 O.00New Base .? ............2011 Trans/Dist
502 N Moscow Increase Capacity 0 00,M agruder M 4187 530 000 00 0 00 New Base 201 1 201 I Trans/Dist
?514 Distribution - Spokane North & West O.00:James D4185 2,O75OO6.DO 0.00jNew Base 2011 2011 Trans/Dist
2011 : 2011 : TranslDist .1pt!?!!9!1.... East & orth 99PnPL...................L........:........I e ... ............
'516 9istnbution Pullman & Lewis Clark 0.00 James D 4185 350 000 00 0.00 New Base 2011 2011 Trans/Dist
?517 EFMj2?Pvw_ 24lFeederlie ga ft 1<17 9P°....................... j'..............i1 .Trans/Dist
?529 Spokane SmartCiruit 2.269, 83.00 , Josh X2492 10,434,352.001 O.O&New Base 2011 2011 Trans/Dist
mart Grid SGDP-Pullman S . . . .
?530 DemonstratlonProject 120 000 00 Johnson D x2807 7,198,593.00
0.001New Base 2011 2011 Trans/Dust
31 Westsid e 23OkVSubstation-Rebuild COoMagrud e M 418 24,999.00 O.00iNewBase................................2O11 ...!1JT 55t
25.a!Nxon23okV Substation -Rebuild 0.00.Magruder, M 4187 0.00 New Bas e .2011 2011:Tranist
a53 PuflrnanSubstson- Rebuild ....a .o.00..MaruderM411 .1519999 00 ..OO New Base .20.1 .2011:Trans/Dist
2535 PCB Related Distribution Rebuilds o.00cumrnfls, H4430 2,500,000.00 4.00NewBaSe 2011 .2011 Trans/Dist
Bronx-Cabinet 115kV .
2536 .Rebuild/Recoruduotor O.00.Sweigart. K4417 ..50,000.OD..00NewBase 2011 2011 Trans/Dist
I-tstwai - North Lewiston 230kV Re- :
2537 Insulate O.00.S!eigrt,K4417 Base 2011 2011 Trans/Dist
3000 Gas Reinforce-Minor Blanket ...00:iautkenberiy M 8499 .470,000.00.4OONew Base 2011,2O11Gas
3001Repiace . G System ..O.00FaullcenberryM 8499 1052,002.00 O.00Nse ..20.!1 . Gas
3002 Regulator Reliable Blanket 0 00 Faulkenberly M 8499 500 001 00 -5.00,tNew Base 2011 2011 Gas
3003 Gas Replace-$t&Hwy 0 00 Faulkenberry M 8499 1,&50,001.001 -4 00 New Base 2011 01 Gas
3004 Cathodic Protection MinorBianket 0.0W Faulkenberiy M84 -2.W New Base O1 2011 G5
Gas Distribution Non-Revenue
3005 'Blanket 0.00:FaUIkeflb&17 ..8499 j . 6.001!!IBase ....... ?-9 ..........2Oi1 Gas
OO6j9!!rilt PeRescement anket O99fauucenberuM 8499 440000 OO_ OOOjeW Base 2O1 201t Gas
.--.. OOFauUranbeM 8499 36O,O000...00INewBase................ 2011: 201 Gas
3 9osu!?Lnf!7°9P °° 000JNeW Base 2011 2011 Gas
cL!p
Relocaon,
..............__.iit._ .... .,.;- ........?9 2011 .Gas
Oakland Bridge Bore & ti .
3257 LOakland oR...............................................................0.. Faulkenberry M 8499 185001001 -3.013 Base 2011 2011 Gas
New
Reinforcement Appleway Bridge
3268CrossingLibLk, WA .0.0 0 Faulkenbe rryMB4!9 .125,000.90.9j!lew..se .20...2011 Gas
Reinforcement North Clarkston HP . 11 : .
3269 Main&Reg 0.00FaulkenberryM8499 2 .200000.00 O.00NwBa5e ..2011,01LGas
IMP Pipe Replace, 2012 : I
3277 Commitment, Medford OR .O.00Fautkenbe riM8499 ...000.004.00 .O.00 New Base 2011,2JGas
Install Gas AMI for Pullman Smart I
3291 Grid 759.000.0 D.00INew.Base ..011..............2011 Gas
Replace - Moscow/Bovill HP, (Deary, . .
3295 Helmer, Troy 0O0:FaUlk8flDefl .M8499 .850,00.00 ...............................11 .Oil Gas 0
409 Hydro MinorBlsnket 9.00,Marlowe.A4165 479,486.00i ...I New .ease ..011, 2oi1:Generation
4001 K F Minor Blanket 0 00 Marlowe A 4165 76.0122.00 :0 00 New Base 2011 .2011 ' Generation
4002 "Comb Turbine Minor Blanket 0.00 MarlOwe,A4185 106,321.00 0.00NewB6se 2011 2011 Generation
4003FERCHydr0 Safety Minor Blanket 1 . .00:Maowe.A4165 .287208.00:0.00ewBase .2011 2011 Generation
4100 CabinetGore Capital Protects 00000 Marlowe A4165 1 260955 00 0 00NeW Base 2011 2011 Generation
4101jKettle Falls Project..635.000.00: Marlowe, A4l65 1,252,621.00 1
Lake Capital ............... .........1000.O0Maulowe,A 416 5 1899200.00jNeWBa5._............ 1JG .... eneration 03 Long
.PQ9J9!--.............. t1 Q1...............°P°.N ewBase .2011.2011 Generation
201 1 2011 eneration 4108 jPost Falls Capital Protects 178 000 00 Marlowe A 4165 1061 64900 000 New Base , G
4108 System BatteRepjaceinent 00MarIowe,A4165 279604.00 aOoi New .Base .2011 2011. Generation
4113 IBoulder Park Generating Station 55,000.00. Marlowe.A 4165 ..16,73 0.
00.99,jNew Base 2011i2011 i Generation
4114CS2 Shared Capital ...00:DempseyT 4960 2 20111500.00 0.00 New Base Generation
4115 TKF Ash Landfill 2011 79,65000 099,,ew Base . 2Q11 2oiiGeneration
2011 2011 Generation
4121 !Control Network 0.00Msitowe,A4165 208,390.00.0.00] New Base 2011 2011Generation
4132 CS2Ca,pitallmprovernents 000 Dempser T4960 1 63000000, 000 NewBase 2çj_ 2 Generation
Noxon Rapids Unit 2 Runner S
4137 Upgrs..1., oariowe.A4165 .4087 51 1 .0 .0Q 68...201...201iGeneration
Noxon Rapids Unit Runner
1139 jUpgrade .182000000 M 4165 3,850.623-0W 0.0W New .!..................................................2011.........2011 Generation
4140 Nine Mile Redevelopment 233000000 Marlowe A 4165 1226862900 0 OO4New Base 2011 2011 Generation
4143 CS2 LTSA Cash Accrual 0 Dempsey! T 4960 263404600 000 New Base 2011 2011 Generation 00
5002 Security Initiative OQQ•vra 08057 ...74,000.00...00lNew Base ....................2011 Other
5605 Tethnolo Refresh Blanket ' 0.00,Corder .... 850000 .4cjN!6 Base .?°11L 2011S/IT
.5006 TeChnology Expansion Blanket . 0.00 Corder J 444 1,180,000.00....4New Base .2011, 2011; S/lT
5007 AFM Product Development Program 0.O0 Corder j 4445 640,000.00; .....ewBase .2011 ..011.15/IT
Nucleus Product Development .
5008 jProgram 000 Corder J 4445 ,, 48000000 000 New Base 2011 2011 IS/IT
5009 Web Product Development Program 000 corder .1 4445 9600000Q 0 OOJNew Base 2011, 2011 IS/IT
OiO'rEnteJpriso Business Continuity 0.OoCoriterJ 4445 .302,OQQX...00..... 2011 . ISAT
200000................000,New Base ,, ............................1 IS/IT :5011 ~Enterprise ate Architecture 0.00' Corder J 4445
WorkPlace Product Development .
00 Corder J4445 252,000.00; 0.001 New Base 201 1 1
5013 IT for Facilities Project I 0.00CorderJ4445 , 415,00000 O.001,ewBase 2011 201115/IT
................... .,,J,,................ 2011 IS/IT
Business Application
. "1' 5024 ,RefreshAJpgrade Prog,ram .0.00,j Corder J 4445 .........1188,000.00 New Base .2911.L..... 2011 ISAT
2011 i WIT 5106 I4extGeneration Radio System .. 0.00. 4445 .6,166.000.00.p New Base OIl
L5111 ,TechnobgyProectsMinorBlanket ...00.Corder J4445 ........50000000 .O.00J New !.........................................................2011 :IS/1T
5119 ModucomReplacemerut(RTCCS) ; 0.00CorderJ4445 l,000,000.00i. 0.00NewBase 2011 2011IS/IT
Staff_PR_047-Attachment B.xlsx 2011 Page 15 of 18
21 Microwave Replacement with Fiber 2,830,503.0M Corder J 4445 582 161 00 0.00 New Base
000 Corder t 100000000 000Ti,lewBase
2011
2011
2011 IS/1T
201 IS/IT 26 Wor1cPlaceRe platforming
27 GasCoriptanceAtCaIions 000 CorderJ4245 54400000 0.0&NewBase 2011 2011 IS/IT
29AFMnotUpgrade * 168364500 CorderJ4445 óô117ó 00NewBase 2011 2011 IS/IT
.
....................................................................
2011 IS/IT
Customer Information System (CIS) .
! P'L_ L ............................ 000 ?.1?U 2Q1:ISflT ...
00PCB Identification & Disposal 0 00 Evans N 4993 115000000 4 00 New Base 2011 201 Environ Affairs
eneration Minor Blanket 01 Hydro -q-in- 000jloward B 2941 2500000 0 001NeBase
Base 0 OOtNew
201 1,_
2011:
2011 Environ Affairs
2011 EnvIron Affairs 00 Clark Fork License/Comphance 175000.00; Evans H 4993 20000000
0.00INewBase 2011: 2011EnviroflAffairs 01 Forest Srvc Rqmts 0.00:Evans, H 4993 100,000.00
Clark Fork Implement PME
03Agreement 4,660,000.00 Evans, 1-14993 5,826,000.00. 0.00New Base . 2011 . . 2011 Environ Affairs
Spokane River Implementation
07 (PM&E) 1,475,000.00 Evans, H 4993 ......• .....o. 0.0195w Base .P1 ........... 2011 Environ Affairs
00 Transportation Equip 0.00 Fisher A 4590 1 9,468.000.00.. .00. Now Ls.e ... ..... ... ..................?°I1L........ 2011 Other
01 structures &lmprov 0.00Staton,R4131 1 2,500,000.00 4.00 New Base
0.OotNewBase
: 2011
2011:
2011:Other
2011Other 03 OfficeFumiture 0.00 Staton, R 4131 354,000.00
.. O.00lNeWBa .e p1.1.!
.
911j Other 05 Stores EQuip
06!Tools Lab &ShopE9uiprnerd
0.00 Nitteberg K 4210
.........................LN!I ...................
40000.00
4..9999.01................... ...... 0199iNew...ase
i.......................................
.......................
° !Y!!L, . j .4241.000.001 ............. 00New Base ..O11 2011 Other
, Dollar Road Land Purchase and 97.1 cftj~.R.,Fa _ns.9n
. L.. . ................. 45000200. 000New fase ...ii . 201iOther
WSDOT Highway Franchise
08 1 Consolidation 0.00i.DeubeID4338 350,000.00! -4.00 New 2011 2011 .Other
13otvffle Service Center 0 OOStatonR4l3l 1 200000000
4999700
O0 New Base
0 i5öi'iew Base
2011
2011
2011 Other
2011 .Other 'rAppren 00 Craft Train
01 Prairie Storage 1tackson
000 Stevens M 8978
0.00.Pop!ey 47p .580,666.00! 1.001New ... .... . ... 20.... Oii;Other
05 1art Grid Workforce Training 0.00Quincy Diane 802... oo....................
.
O.00!New Base ...........c.1L.. 2011 .
2011 Other
2011 Other 101 Offset To Budget . ... 522,564.00 0B8s .......................................................
Staff_PR_047-Attachment B.xlsx 2011 Page 16 of 18
249974330 Noimal Budget
3,286,570 2530 Smart Grid
2,474,832 2529 Smart Circuit
800,000 7205 Smart Circuit
:1000 Electric Revenue Blanket . 0.00 Thorson, N 4776 9,397366.00 12.00 New Base . 2U12
1001Gw Revenue Blanket 0.00 Thorson, N 4776 12,863,814.00 -2.00 New Base 2012 2012 Growth
1002 Electric Meters Minor Blanket 0.00 Paulson, G 4976 0.00 New Base 2012 2012 Growth
1003, Line Transformers , 0.00 . Nitteberg K4210 19,619,440.00 . 0-00 !,New Base 20121 20 ..GrOwth
.1004 Street Lt Minor Blanket 0.00;Thorson, N 4776 899999.00 r5:c New B ase . 2012 2012 Growth
. 1005 Area Light Minor Blanket
Power Xfmr-Distribution
0.00: Thorson, N 4776
O0O Magruder, M4i8 !...
529,999.00
735,000.00,
L004
0 0
New Base
N ew Base
2012
2Oi2
2012 Growth
2O12Trans/Dist ,1006,
lo09jNetworkTransfOrrners & Ne twork ... ..iarnes .D s ..........83 oo... -2.00...ewB.Se .. 012 . 12.GmIh
!1050[GasMetersMinor Blanket
009Fberry!!
0.00Faulkenberry M 8499 . 1,826,903.001 39O New Base I'J ........ 2012 1 Growth
lOSljGas Regulators Minor Bet _ j102 00 200 New Base _ _ 2QQ Growth
1O53 !Gas ERTMrnorBlanket 000 FautkenbenyM8499 50081200 Q0 New Base _ 2012' 012 Growth
2000 Power Xfmr Transmission 0 00 Magruder M 4187 600 000 00 0.00 New Base 2012 201.2 Trans/Dist
2001 Power Circuit Breaker 0 00 Magruder M 4187 1,200,000.00': 0 OOj New Base 2012 2012 Trans/Dist
!Electric Transmission Plant Storm 0.00. Thorson N4776 1,100,038.00! 2.001 New Base 2012 2012 Trans/Dist
.2054;Electric Underground Replacemen 0.O0lLuders,P 4134 1,792,000 .00 .... 0New ..ase .. 12: 2012 2Trans/Dist
:Electric Distribution Minor Blanket .2055 0.00:ThorSOn, N 4776
0.00T horson, N 4776
8,300,00O.00 11.00 New Base 2012 Trans/Dist
.2056 'Distribution Line Relocations . 1,899,999.00 -5.00 New Base . . 20i2 20;Tranlst
2057 Transmission Minor Rebuild 0.00 ;Sweigart, K 4417 .1,000,000.00 0.00New Base .... . 12 2012 •TranslDist
20585k Electric Network lncr Cap 0.00. D 4185 ...6 •0P : 00.New Base . 20.2 .. 2012 Trans/Dist
:2059 Failed Electric Dist Plant-Storm . 0.00 Thorson, N4776 2,200,003.00. 3.00 New Base ..210112 ; 2012 Trans/Gist
2050 Wood Pole Mgmt 0.00 Luders, P 4134 9,485,693.00 : 7.0 New Base . 2012 2012Trans/Dist
2061 WSDOT Franchise ReuirenientsC 000 Feist R4567 500000 00 400New Base 2012 2012 Trafls/Dtst
2204 System Wood Substation Rebuilds 0 00MagruderM7 449 99600 0 00 New Base 2012 2912 Trans/GIst
;Z2l5jSystem - Replace High Voltage OC 0.00 Magrude...M 4187 .310,000.00 0.00 N ewBase ... 12 2012 Trans/Gist
2217 Spokane-CDA 115 kV Line Relay U 100,000.00 Magruder, M 4187 1,000,000.00 0.00New Base 2012 2012.Trans/Dist
2237JMetro FDRUpçade 000 arnesD4185 502,146.001 0.00 Ne Be _ _ 2012. 201 Trans/Gist
2252Systern pace/installRalays 000Maruder M 4187
204 99 9 00
J 2Qç999 0.00 New Base _ _ 2 2012 Trans/Gist
2254 System 115kV Air Switch Upgrade 0 00 Sweigart K 4417 0.00 New Base 20 12 2012 Trans/Gist
226OISystem Upgrade Surge Protectsor, 0.00 Magruder M 4187 40,000.00 ; 0.00 INew Base
pjws
2012
P
2012 Trans/Gist
9Trans/Dist 227 Moscow Substation Property 0gd&M4187 L20000°° . 2012201.Trans/Gist 2275 System- Rock/Fence Restore 0.00 !Magruder, M4187 .. 00,000.00
500,000.001
0.00New Base
2012 .. 012 Trans/Gist 2278 system-Replace Obsolete Recloser 0,00. Magruder, M4187 0.Oj Base .
2280 System Replace Obsolete Circuit 000 Magruder M -4,18.7 15000000 0.00 Base 2012 2012 Trans/Gist
2283 Millwood Sub Rebuild 50 000 00 Magruder M 4187 2205001 00
..........
009 New Base - 2039Trans/Gist
.2293SCADA Install/Replace 0.00 Magruder, M : ise ..................... 2012.2012Trans/DiSt
2294 System Batteries 000 Magruder M 4187 15000000 000 New Base 2012 2012 Trans/Gist
2301 Tribal Permits and Settlements 000 Patton Ten 4663 32500000 -4 00frdew Base 2012 2012 Trans/Gist
2336SysternRce Dist PowenXfmr' 000j Magruder, M4187 250 00000 000 New Base
2012 '
2012 Trans/Gist
Trans/Dist 2342 Pine Creek 230 Sub Rebuild Dist/R1 175 00000 Magruder M4187 500 00000 0 00w Base
2397 System Install/Replace Borderline 0 00 Magruder M 4187 ,, 10000000 0 ONBase 2012 2012 Trans/Gist
.2414 Sys-Gist Reliability-Improve Worst 0.00 James G 4185 1,499,841.001 0.00JNew Base 2012 2012 Trans/Gist
2423ystem Transmission Rebuild Cone 000 James 04185 2499 999 00 0 OOtNew Base 2012 ' Trans/Gist
2425j,SystemHjgh Voltae Fuse U,pgra 000 Magruder M4187 15000000 0.00 INew Base 2012 2012 Trans/Gist
2443 Greenacres 115-13kV Sub - New C 0.00James G 4185 ...............oo 0.00jNew Base . 2012 . 2012:Trans/Gist
24464 Irvin Sub New Construction 000 Magruder M 4187 265000100 0.00 New Base 2012 2012 Trans/Gist
2449 stem Rejace Substation PjrS.1
2479,,SystemEffiaenyder Rebudd
099g3iderM4187
000 James D4185
15000000
737069000
OO9j lew Base
-2.00ew Base 20
Trans/Gist
,9aTrans/Gist
24B1 System Replace/Install Capacitor E 5000000 Magruder M 4187 150000000 0.00 lNew Base 2012 2012 Trans/Gist
2484 Moscow 230 kV Sub Rebuild 230 k 2 30000000 Magruder M 4187 2,901,532.00 0 00 New Base
...L
20124
12012j
2012 Trans/Gist
Trans/Gist 0.09jM,en.M 4187 2492 ystemnstaHAutotransformerDi
~ji!~e7l.lpgrade Volta ..0.00Magrur,M 4187 200,000.001 0.00, New Base J 2012 2012Trans/Gist
2514 [Distribution -Spokane North & W 0.00James D4185 1,909,797.001 0.00fNew Base . 2012 ........... 2012 Trans/Gist
2515 Distribution - CdA East & North 0.O0iJames D 4185 854,907.00 0.00 New Base 2012 2012 Trans/Gist
2516 Distribution - Pullman & Lewis Clat
:2522 & Stewart Dx 10th
0.00 James G 4185 649,932.00
1 990.00.
0.00 New Base
o.00jNew Base .
2012
oi
2012 Trans/Gist
2,Trans/Dist 0.00,James 04185 ,
2529 o Smart Circuit 429630500 Gituciano Josh x2492 247483200 0.00 . New Base 2012 2012 Trans/Gist
25301SGGPPullman Smart Grid DemonS 1,715,000.00 Johnson,GX2BO7 3,286,570.001 0.00lNew Base ...012j .Ol21TransiDist
2532 Noxon 230 kV Substation -Rebuilc 0.OoiMagruder, M 418 1 150,000.00 0.00 New Base . 2012 2012Trans/Dist
23jPullan Substation - Rebuild 50,000.00 M88.8" .................... 499,989.001 0.00l New ..Base .. 2012 .. 012 Trans/Gist
2535 PCB Related Gistribution Rebuilds 000 Rosentrater H 4430 291240100 1 OOlNew Base 2012 2012 Trans/Gist
2545 Thornton 230 kV Switching Statior. 1,100,000.00 Magruder, M 4187 3,250,001.00 0.001 New Base 2012 2012 Trans/Gist
2546 Blue Creek 115 kV Rebuild 5,000.00! Magruder M 4187 1,900,000.00 000 New Base
1 001 New Base
2012
2012.
2012 Trans/Gist
2012Trans/Gtst 2547 4Lucky Friday 115 kV Rebuild 5 000 00 Magruder M 4187 1 996550 00
2549 Moscow City to North Lewiston 11 0.00 Sweigart, K 4417 2,500,001.00. 0.00, New Base 2012 2012 Trans/Gist
2550 Burke-Thompson A&B 115kV Tran 0.00 Sweigart, K 4417 2,500,001.00 . 0.00New Base .1 2012.1 2012jTrans/lDist
2552O.pportunity 115 kVSwltchng Sta 0.00 1 MagruderM 4187 1,050,000.00 . 0.OpjNew Base ,,9,L21Trans/Gist
2553 Noxon Hot Springs #2 230kv Rent 0 00 Sweigart K 4417 500 000 00 00 New Base - ,3012 2012 Trans/Gist
2554 Feeder Automation Upgrades 0 00 DiLuciano Josh X2492 1 500 98600 0.00] New Base 2012 2012 Trans/Gist
'3000; Gas Reinforce-Minor Blanket 0.00lFaulkenberryM8499 799,99900 . .0Base ..012.. 2jGas
Staff-PR-047-Attachment B.xlsx 2012 Page 17 of 18
3001 Replace Deteriorating Gas System. 0.00 Faull'enberry M 8499 800 001 00 9.00 New Base
3002 Regulator Reliable - Blanket 0.00. Faulkenberry M 8499 399,999.00 3.00 New Base
3003-Gas Replace-St&Hwy 0.00. Faulkenberry M 8499 2,199,999.00 -5.00 New Base
3004 Cathodic Protection-Minor Blanket 0.00. Faulkenberry M 8499 4. .i 3.00 i New Base
3005 Gas Distribution Non-Revenue Slat 0.00EaulkenberryM 8499 1 3,822,99900. 6.00tNew Base
3O06 Overbuilt Pine Renlacemant Blank 0.00 Faulkenberrv M 8499 499,999.00 -5.00 i New Base
Base
2012: 2012
2012. 2012
2012 2012 iGOS
2012; 2012G8s
2012 2012::Gas
: 2012 2012Gae
3117 Gas Telemetry 0.00Faulkenberry M8499 e.........70,800 .00.O.UU -2O122O12Gas
3203East Medford Reinforcement 0.001 Faulkenberry M 8499550,056.00 0.00 New Base 2012 2012 Gas
...........I..............M..9 1 2,500,000.00 0.00LNewBase 2012: 2012. Gas
3297 Hwy 95 Relocation and Replaceme. .......................... O.OoiFaulkenberry .84991,250,O92.00 0.00New .ase ..2012 2312 Gas
3298 Old Hwy 95 Relocation 0 00 Faulkenberry M 8499 3,001,008.00 0 00New Base 2012 2012 Gas
4108, System Battery Replacement 0.00 Marlowe, A 4165 159,255.00 0.00 1 New Base .2012 2012 Generation
4132 CS2 Capital Improvements 000 Dempsey T4960 3,300,045.004 0.00 New Base 012 2012,Generabon
4139 Noxon Rapids Unit 4 Runner Upgrt 5,601,000..00Marlowe, A4165 3,800,163.00 0.00:New Base 2012 2012, Generation
4140 Nine Mile Redevelopment 2,800,000.00 Marlowe, A 4165 . 2,837,906.00 0.00 New Base .....S 2012 .Generation
4143 C52 LISA Cash Accrual 1,288,000.00 Dempsey, T 4960 2,211,000.00 0.00New Base 2012 2012 Generation
4147 Base Hydro 0.00MarIowe, A 4165i 1,148,604.00: 0.00New Base 2012 2012 Generation
4148RegulatingHydro , .1 167,000.00.Marlowe, A 4165 2,532 ,774.00 .0.00 Mew Base ..2O12 2012 . Generation
4149 Base Load Thermal 460,000.00 Marlowe, A 4165 6,932,913.001 0.00 New Base 2012 2012 . Generation
4150Peaking Generation 0 00 Marlowe A 4165 499 096 00 0 00 New Base 2012 2012 Generation
4151 Kettle Falls Develo New River We 0.00. Marlowe, A 4165 1,498,883.00 0.00 New Base 2012 2012 Generation
0.00MS11OW.e,A4165 2,000,020w 0.00 New B ate 2012..2012 IGeneration 4152 Little F;Ils Poerhouse Redevelop!
4153 Post Falls Intake Gate Replacemen 0.00 Marlowe, A4165 2,199,795.00 1 0.00 New Base 2012 2012 Generation
4154Rathdrum CT Upgrade Unit 1 to M 0.00Marlowe, A 4165 917,106.001 0.00 New Base 1 2012. 2012 Generation
4158 Purchase D10TQCaterpiIlarTract 0.00 Marlowe, A 4155 1,214,602.00.0003NewBase i 20124 2012 Generation
5002SecurttyInlatne _ 000VermeersR8057 50000009 0.00 New Base 3 20Other
50lnformation Technology Refresh P - 0.00CorderJ 4445 9,973,758.00 . 05 6.00 New Base .....2912.; - 2012.lS/lT
5006 Information Technology Expansior, 0.00 Corder J 4445 6,862,700.00 1 0.00 New Base ...12 ..2012.IS/IT
5010 EnterpriseBusinessContinuity 000 Corder J4445 48200100 000, New Base 2012 i 2012 i IS/IT
5013 IT for Facilities Projects ....................OojCorder J 4445 .430,000.00.0.00jNewBase . IS/IT
-5106 -Next Generation Radio System 14,000,000.00 Corder J 4445 - 4,262,004.00 - 0.001 New Bas
e 2012 2012lS/IT
.5111Technology Projects Minor Blankei 0.00: Corder J444S 500,000.00! 0.00 New Base - 2012 - 2012:ISIIT
5119ModucornReplacernent(RTCCS} 1,000,000.00 Corderi 4445 1,389,454.00 0.00 New Base .201212012 iS/IT
5121Microwave Replacement with Fibe 0.00..0 rder J 4445 120000000 0.0W New Base 2012 2012 IS/IT
5127 Gas Compliance Applications - 0.00' Corder J 4445 1,300,000.00 0.00 New Base - 2012; 2012 IS/IT
5138 i Customer Information System (CIS 2,800,000.00 Corder i 4445 16,785,684.00 - 0.00 New Base ...........IS/IT
5142gVoltage Protection Upgrade 1 0.00.Corder J 4445 997,355.0011 0O1New Base 2012 2012 IS/IT
6000 PCB Identification & Disposal 0.00 Evans H 4993 25000000 0 00 New Base 2012 2012 EnvIron Affairs
6001 1Hy1ro Generation Minor Blanket 0.00! Evans, H 4993 .35,000.00.0.00..ewBase .2012 - 2012 Environ Affairs
i6100!Clark Fork License/Compliance 0.00;Evans, H 4993 .100,000.00. 990 New Base .2012 20121 Environ Affairs
6101 Forest Srvc Rqmts 0.00!. Evans, H 4993 - 100,000.00! 0.00 New Base 2012 2012 !. Environ Affairs
'6103 !Clark Fork Implement PME Agreed, 7 093 33792 Evans H 4993 5628502 00 000 New Base , 2012 2012 Environ Affairs
6107 Spokane River Implementation (Pt' 1,945,966.00 1 Evans H 4993 3 370 50000 000 New Base 20121 20121 Environ Affairs
7000 Transportation Equip 000 Thorson N 4776 7,673,7 15 00 1 00 New ease 2012 2012 Other
700l.j Structures &improv .0.00 Bowles, E 20 90°P99.°.t.............4ew Base 2012! 2012Other
7003 Office Furniture : 0.00. Bowles, E2210 . 520,000.00: 2.00 j.!4ew Base 2012: 2012Other
7005 Stores Equip : 0.00! Nitteberg K 4210 - 450,000.00 -- 0.0...New Base ......20...Other
7006; Tools Lab & Shop Equipment - 0.00!NittebergK4210 i 1,250,001.00: - 1.00 New Base -- : - 2012.201210ther
7Pk0Pr9du.i!iY
Initiative .0.00 Stevens M 8978 1 195, Ba.Se - : ..02:i.........2012 Other
:71911cOFJC)fliPr0.5t0t .0.00 Bowles, E 221014,300,001.00.......................00 New Base 212 2012 Other
7107 Dollar Road Land Purchase and Fer 000 Bowles E 2210 14 236 549 00 0.00 New Base 2012 2012 Other
.7108WSDOT Highway Franchise Consol: 0.00 E Malisani 04063 250,000.00! .4.00INew..Base 2012 .2012 Other
.7126 !Long term Ca Re-Structuring i 0.00BoWies,E 2210 i 4,300,005.00 0.00: New - - .20122012:Other
72004Appren Craft Traln .0.00!StevensM 8978 .59,99...00: - - 0.00New Base .:....20121 2012! Other
7201 Jackson Prairie Storage 0.00 McLelland Ian 4868 1 63000000 0 00 I New Base 2012 2012 Other
7205 iSmart Grid Workforce Training : 500,000.00. Quincy, Diane 8021 - 800,000.00! - 0.001New Base - - - 2012! - 2.9.12. Other
8001! Offset To Budget 0.00 Stevens M 8978 -1,553,263.00!0.00!New Base .2012! - - 2012.: Other
Staff_PR_047-Attachment B.xIsx 2012 Page 18 of 18
Sum of Transaction Amt SUM Accounting Year'
Er 2007 2008 2009 2010 2011 Grand Total
1000 18,692,198 16,378,733 13,067,810 10,189,893 9,540,249 67,868,884
1001 14,000,009 25,103,616 11,707,560 9,742,959 8,848,057 69,402,200
1002 1,438,698 513,588 377,331 512,904 702,506 3,545,027
1003 9,488,472 6,383,577 6,954,322 5,463,445 8,218,412 36,508,228
1004 1,056,437 1,371,404 1,019,885 887,984 853,138 5,188,848
1005 641,727 498,851 613,549 509,592 529,054 2,792,772
1006 209,207 2,612,407 2,986,483 2,050,544 1,667,468 9,526,109
1008 10,556 17,036 92,948 4,623 125,163
1009 181,874 787,664 957,917 1,927,455
1050 1,275,556 1,508,189 1,228,282 2,085,861 2,632,708 8,730,595
1051 476,064 468,626 127,149 117,376 245,755 1,434,969
1052 296,271 99,320 7,196 16,185 2,899 421,870
1053 1,162,115 470,702 350,377 686,634 403,020 3,072,848
2000 649,356 1,561,112 2,265 885,117 1,447,090 4,544,940
2001 1,205,431 369,799 1,187,158 354,786 1,092,692 4,209,866
2051 878,850 961,301 1,404,261 1,442,969 1,029,597 5,716,978
2054 3,031,836 3,296,006 3,686,950 4,092,425 3,886,472 17,993,688
2055 7,300,764 8,773,171 9,223,146 9,176,673 8,270,740 42,744,493
2056 1,380,208 1,911,482 2,128,095 1,558,580 2,060,539 9,038,905
2057 442,214 458,442 802,067 1,610,214 1,435,186 4,748,123
2058 1,480,973 1,483,739 2,185,207 1,974,558 1,762,651 8,887,127
2059 1,633,443 2,373,775 3,440,031 2,665,146 1,383,897 11,496,291
2060 1,968,437 4,750,573 7,494,569 7,507,144 9,118,377 30,839,099
2061 46,727 46,727
2070 (229,347) 93,122 59,161 (49,698) 168,940 42,177
2072 1,358,314 1,358,314
2100 (1,796) 141 958 (697)
2101 68,034 128,061 27,422 (17,032) 206,485
2102 63,393 2,505 65,897
2103 2,128,398 (58,623) 2,069,775
2104 2,613 10 2,623
2105 24,071,199 2,044,634 574,981 1,126 26,691,940
2106 416,884 14,131 0 431,015
2108 1,705,103 95,402 1,800,505
2112 16,755 1,717 (1,657) 16,815
2113 12,402 320,552 447,652 (28,120) 752,486
Avista Utilities Staff_PR_047-Attachrnerit C.xls Page 1 of 11
-
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
2201 (26,300) (26,300)
2204 147,839 58,714 1,526,666 458,097 731,942 2,923,259
2205 (19,666) (19,666)
2210 418 787 32,767 33,972
2211 108,829 26,066 134,895
2214 284,747 198,289 221,904 355,581 574,428 1,634,950
2215 217,912 254,019 496,406 322,977 34,255 1,325,568
2217 982,137 695,593 675,776 271,169 2,624,675
2223 69,274 46,157 45,598 161,030
2225 669 135 804
2237 60,173 584,509 644,682
2239 460,452 6,214 466,665
2251 25,819 (4,642) 21,177
2252 23,254 368,022 70,708 171,151 633,136
2253 12,931 63,806 384,077 87,178 76,847 624,840
2254 75,610 111,257 181,920 151,733 288,615 809,134
2256 66 66
2260 58,781 4,174 5,554 40,046 9,576 118,130
2263 241,178 166,956 408,133
2264 87,707 1,411,102 978,372 (2,357) (16,820) 2,458,004
2265 124,059 124,059
2267 (4,296) 0 (4,296)
2270 358,905 11,985 3,067 373,957
2271 177,356 6,855 184,211
2272 (105) (105)
2273 948,398 296,748 224,568 1,469,714
2275 2 28,310 10,777 62,690 238,556 340,335
2277 108,452 138,035 122,374 523,159 405,708 1,297,729
2278 245,400 287,107 118,392 379,192 925,792 1,955,883
2280 73,923 3 228,712 100,032 919 403,587
2283 76,265 76,265
2284 2,219,287 764,590 2,957 2,986,833
2285 (4,989) 1,887 (3,102)
2293 1,434 30,964 7,668 134,754 276,465 451,285
2294 116,733 234,721 210,457 262,574 45,808 870,294
2296 281,744 96,287 109,063 833,811 477,844 1,798,749
2299 207,885 113,930 321,815
2301 411,948 270,556 313,617 324,212 202,264 1,522,597
Avista Utilities Staff_PR_047-Attachment:C.xIS Page 2 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
2302 827 551,087 713,713 (23,656) 1,241,972
2303 72,866 7,141 (3,956) 76,052
2306 12,719 424,127 3,034,196 1,974,200 5,445,241
2307 2,609 423,727 2,522,036 1,577,607 558,395 5,084,373
2310 1,552,624 1,387,038 2,707 700,540 3,661,937 7,304,845
2313 33,373 998 34,371
2318 268Q5 657,893 2,092,904 2,523,645 90,013 5,391,259
2321 344 257,052 40,069 0 34,902 332,367
2322 774,525 680,002 1,454,527
2329 47,398 47,398
2331 17,380 5,800 7,953 393,450 4,973 429,556
2336 186,993 1,332,857 282,535 1,802,385
2337 27,211 436 27,647
2338 405 405
2339 (7,986) (7,986)
2342 19,659 300,717 (144,856) 16,577 192,097
2344 (21,833) (21,833)
2346 99,768 61,082 47,466 3,208 211,523
2351 2,079 77,505 79,584
2354 100,722 168 100,890
2355 42,371 42,371
2357 3,368 293,772 16,147 (32,875) 280,412
2358 34 34
2360 1,984,551 837,805 2,278,159 393,716 168,379 5,662,610
2361 224,960 224,960
2362 211,522 1,094,052 399,170 807 1,705,550
2365 6,557 964,844 971,402
2368 0 0
2372 28,959 28,959
2390 284 (17) 325 279,840 615,198 895,629
2391 1,019,539 1,910,481 10,455 1,368 2,941,844
2392 1,413,821 222,753 314 1,636,888
2393 1,864,159 2,029,453 (367) 0 3,893,245
2396 879 238,426 2,094 53,373 294,771
2397 173,855 91,111 23,377 65,092 757,217 1,110,652
2414 1,044,114 1,451,681 2,119,788 4,615,584
2416 618,845 224,518 256,857 153,280 5,220 1,258,720
2417 1,884 7,672 60 (791) 8,826
Avista Utilities Staff-PR-047-Attachment C.xls Page 3 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
2418 546 387,565 177 0 388,289
2419 0 0
2420 9,634 499,927 110,659 620,219
2423 3,073,370 3,073,370
2425 2,181 116,874 (44,463) 183,044 79,501 337,137
2426 67,532 892 68,424
2427 30,093 183,009 (13,424) 259 471,937
2428 70,567 70,567
2429 87,117 87,117
2430 54,024 21,552 75,576
2432 111 111
2433 135051 135,051
2434 113,247 194 113,441
2435 491,855 455,970 89 947,913
2437 93,823 93,823
2438 190,480 190,480
2439 98,649 (4,461) 94,187
2440 70,339 726,256 0 796,595
2441 89,573 89,573
2442 277,102 11,945 (2,801) 26,246
2443 470,396 51,292 900 522,589
2444 1,142,606 402,263 1544,868
2445 12,690 310 2,039 1,115 31,805 47,960
2446 3,667 216,704 40,559 260,930
2447 5,498 13,849 19,347
2448 16,666 809 (2,600) 14,875
2449 258,843 407,165 139,369 36,364 841,741
2451 245,555 245,555
2453 61,666 61,666
2454 88,561 214,420 302,981
2455 11,002 734,575 887,049 1,984 1,634,609
2462 58,512 58,512
2466 759 16,479 197 17,435
2467 199,258 234,666 99,513 533,438
2468 30,592 7,594 38,186
2469 835,175 99,890 (795) 545 934,816
2470 92,111 92,111
2471 1,205,513 1,205,513
Avis.ta Utilities StaffPR_047-Attachrnent C.xls Page 4 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 208 2009 2010 2011 Grand Total
2473 1,034 178,381 733,678 913,093
2475 152,850 152,850
2476 465,705 (553) 465,152
2477 461,839 (2,999) 458,840
2478 254,831 7,471 262,302
2479 539,986 321 540,307
2480 162,352 162,352
2481 147,283 1,383,831 265,727 1,796,841
2482 134,759 191,289 3,412 329,460
2483 47,197 26,993 74,190
2484 996,042 4,316,368 5,312,410
2487 569,521 (31,536) 537,985
2489 250,943 0 250,943
2490 181,324 (1,595) 0 179,730
2492 34,020 36,943 5,631 76,593
2493 9,639 237,416 314,992 390,535 952,582
2495 60,946 1,338 62,284
2496 783,323 10,027 3,170 796,520
2503 583,181 (3,373) 579,808
2504 195,735 (30,313) 165,422
2505 19,805 71,010 102,256 193,071
2514 391,217 1,250,550 1,727,933 3,008,316 6,378,016
2515 145,528 800,580 694,770 1,138,079 967,085 3,746,043
2516 20,649 431,625 174,288 626,561
2517 411,811 411,811
2525 19,286 224,044 4,012 247,342
2529 607,138 10,328,219 7,328,415 18,263,771
2530 2,030,814 6,176,947 8,207,760
2531 8,374 8,374
2533 43,359 4,339,265 4,382,625
2535 727,548 4,063,891 4,791,439
2536 85,599 85,599
2537 53,543 53,543
2538 3,089 246,420 249,509
2539 9,278 422,322 431,600
2541 2,047 2,047
2542 144,739 144,739
2545 2,506,912 2,506,912
Avista Utilities : Staff_PR_047-Attachment C.xls Page 5 of 11
3000
3001
3002
3003
3004
3005
3006
3007
3008
3101
3102
3107
3108
3109
3112
3115
3117
3120
3121
3122
3124
3200
3203
3204
3205
3208
3212
3213
3216
3218
3219
Amt SUM jAccounting Year
2007 2008 2009 2010 2011
23,780
27,127
71,262
29,726
22,526
5,799
748
311,157 277,110 307,036 205,923 664,407
1,004,680 864,386 1,319,271 1,571,771 1,109,038
163,373 296,918 711,274 1,120,270 524,845
981,193 540,016 1,233,899 2,314,203 1,652,928
449,961 293,616 851,046 779,439 888,913
2,394,695 3,180,791 2,774,246 3,885,569 4,283,670
251,660 642,258 574,917 551,029
2,385,574
2,768,187
128
177,947 26,675 53,987
597 8,286 60,588 18,828
51
34,040
8,211 1,439,402 4,464,616 268,935 2,665
3,313
20,155 11,767 20,767 125,208 451,222
,091 660,873 (30,106)
490 71,476 18,347
14,403 2,400,033 1,683
156,212
1,139,882 (112,901) 7,500 (60)
4,058,113 4,897,230 3,568,648 26,278 49,886
1,563,638 543,047 57,386 283,330 2,540,087
274,813 647,457
71,357 (4,152) (2,381)
408
102,750
33 164,791
5,363 67,107 29,302 20,830
48,933 403,810 189 (90)
Sum of
Er
neAt'
7
id Total
23,780
27,127
71,262
29,726
22,526
5,799
748
1,765,633
5,869,146
2,816,680
6,722,239
3,262,975
16,518,972
2,019,864
2,385,574
2,768,187
128
258,609
88,299
51
34,040
6,183,828
3,313
629,119
635,858
90,313
2,416,119
156,212
1,034,420
12,600,155
4,987,488
922,270
64,823
408
102,750
164,825
122,602
452,842
Avista Utilities Staff_PR_047-Attachment C xis Page 6 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
3220 13,826 495 14,321
3224 114,700 5,122 119,822
3225 1,503,471 6,016 2,853 1,549 1,513,889
3228 267,755 267,755
3229 891 891
3230 349,646 1,549 351,195
3231 8,519 8,519
3232 172,305 1,168 173,473
3233 369,672 (45,880) 323,792
3234 180,538 3 180,541
3236 23,498 293,310 1,596 318,404
3237 33,287 4,086 4,252 (17,191) 24,434
3238 2,030 69,844 70,025 55,620 197,519
3239 2,485 8,450 256,589 1,898 269,421
3240 575 49,333 1,834,844 121,850 2,006,602
3246 5,118 11,430 16,548
3248 192 (192) 0
3250 148,872 4,038 152,910
3251 4,128 1,047,060 1,163 1,052,351
3252 883,848 883,848
3253 608,514 (24,670) 583,845
3254 264,646 3,416 268,062
3255 59,836 59,836
3256 16,615 85,689 58,226 160,530
3257 391 185 32 663 1,270
3258 325 670 71,761 6,344 79,100
3259 27,188 19,690 46,878
3261 74,083 14,565 167,309 475 256,432
3262 435,169 4,997 440,166
3263 97,865 244,942 5,829 348,636
3264 5,515 (5,515) 0
3265 2,264,734 (6,635) 2,258,098
3266 249,553 25,513 275,066
3267 902,594 9,771 912,365
3268 33,980 519,228 553,208
3269 28,993 553,543 2,325,162 2,907,698
3271 1,777 196,420 2,036 200,233
3272 684 182,244 5,833 188,761
Avista Utilities Staff _PR_047-Attachmertt C.xls Page 7 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
3277 8 42,505 59,717 602,016 704,246
3280 181,198 181,198
3281 155,449 2,448 157,897
3282 87 13,189 69,705 273,980 356,961
3283 304,751 37,261 342,012
3284 281,025 281,025
3285 103,626 103,626
3286 121,114 121,114
3287 164,099 571,461 735,560
3288 71,499 4,414 75,913
3289 46,263 373,770 420,033
3290 964 141,050 142,013
3291 472,879 472,879
3294 523 (523) 0
3298 411,783 411,783
4000 293,174 397,414 366,177 445,093 51,595 1,553,453
4101 511,775 798,121 1,001,374 1,243,744 74,942 3,629,955
4103 7,761 11,877 (19,639) 419,763 5,942 425,705
4106 405,981 153,224 14,586 573,791
4108 106,631 134,058 51,205 0 118,101 409,995
4130 1,328,226 (42,748) 355 1,285,833
4131 1,148,988 764,710 (5,676) 1,908,022
4133 263,273 (175,234) 0 88,039
4134 271 271
4135 4,866,949 9,482 4,876,431
4136 3,324,877 8,565,625 5,216,790 (113,193) 16,994,099
4137 104,690 343,808 1,363,721 3,588,024 3,684,219 9,084,461
4138 94,144 294,066 4,396,691 3,599,450 221,657 8,606,007
4139 95,079 296,950 1,213,375 2,992,529 4,597,933
4140 64,086 210,744 598,575 948,593 745,500 2,567,498
4143 6,799 2,382,783 2,331,624 2,620,803 1,132,108 8,474,117
4144 245,722 (245722) 0
4146 40,896 40,896
4147 386,301 1,194,086 3,079,753 5,364,895 1,018,340 11,043,375
4148 4,430,814 2,07,694 1,757,269 7,101,197 7,065,886 22,962,859
4149 5,007,303 4,185,724 9,104,850 4,573,646 10,549,150 33,420,673
4150 343,411 1,462,336 1,236,785 862,264 477,400 4,382,195
4151 30,579 151,837 182,417
Avista Utilities Staff_PR047-Attachment C.xls Page 8 of 11
439,716 383,743
5,665,761 11,486,532
2,772,685 6,709,753
368,268 14,470
686,278 (8,483)
747,624 122,112
64,167 429,056
147,161 89,176
342,250 82,351
22,732
Year
2008 2009 2010 2011
57,853 1,609 385,628 10,997 298,233
9,748 379,055
13,016
Sum of Transaction Amt SUM Accou
Er 2007
4152
4153
4158
5000
5001
5002
5003
5004
5005
5006
5007
5008
5009
5010
5011
5012
5013
5024
5102
5104
5106
5107
5109
5111
5112
5113
5116
5117
5118
5119
5121
5123
5125
5127
5128
5129
5130
5142
2,978,692
3,100,886
231,238
12,944
229,810
1,056,676
198,794
487,451
72,907
180,407
268,027
10,014
1,066,958
1,215,841
476,357
663,375
395,853
205,152
25,997
112,441
4,850,256
1,910,169
822,987
770,143
585,436
530,603
189,810
13,146
373,911
1,406,291
363,331
529,465
75,557
61,818
537,426
5,997,735
2,241,299
406,079
605,599
807,908
20
103,338
36,926
12,316
4,022,294
594,223
540,796
871,358
302,092
179,464
112,086
1,125,226
11,012
69,751
135,945
501,030
90,064
98,564
3,510,550
573,986
130,819
16,790
339,629
167,443
1,155,799
14,761
1,925
2,881,138
113,985
231,027
645,827
11,606
1,893,845
515,378
3,420,709
2,996
62,119
(26)
32,728
141,784
1,152,307
(40,713)
790
459,492
1,063,925
974,747
0
1,243,989
Grand Total
754,321
388,803
13,016
3,703,884
3,496,739
1,797,275
38,941
342,251
29,056,960
13,832,700
2,099,256
2,053,537
2,263,080
1,096,753
473,555
273,264
436,917
22,732
281,173
10,014
11,327,464
3,644,453
1,579,173
1,739,556
888,148
717,253
379,634
1,409,669
3,206,464
1,165,244
2,910,116
114,775
366,972
1,606,349
1,075,530
2,958,656
613,942
1,243,989
624,970 1,441,506
Avista Utilities Staff_PR_047-Attachment C.xls Page 9 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
6000 166,239 376,762 1,059,901 846,666 (1,213,435) 1,236,133
6100 28,107 175,014 491,413 231,834 926,368
6101 8,276 809 2,476,466 0 2,485,551
6103 2,675,701 1,879,182 2,100,758 2,233,352 3,879,033 12,768,027
6104 3,018,332 6,384,697 1,770,545 2,575 11,176,149
6105 81,679 81,679
6107 22,987 7,381 362,918 1,671,280 2,974,576 5,039,142
7000 3,385,832 6,577,173 9,420,911 12,441,552 8,940,109 40,765,577
7001 1,890,427 1,146,882 3,012,952 3,620,796 6,264,521 15,935,579
7002 5,742 5,742
7003 188,818 277,111 501,031 417,655 493,485 1,878,099
7004 218,541 659,917 57,143 477 936,077
7005 180,227 171,690 405,431 335,078 343,710 1,436,136
7006 1,221,380 1,267,725 1,260,217 1,521,394 1,337,443 6,608,159
7050 3,327,821 0 0 1,983,835 2,697,752 8,009,407
7101 1,089,263 4,391,288 5,403,675 5,039,430 4,994,303 20,917,959
7103 582 582
7106 90,053 2,875,861 275,888 (151) 3,241,650
7107 265,253 211,911 560,383 414,666 1,452,214
7108 230,312 130,666 211,259 198,903 169,078 940,217
7109 167,437 1,864,631 46 2,032,114
7110 24,051 864 24,915
7111 25,258 25,258
7112 373,898 373,898
7113 363,799 3,366,445 1,749,944 5,480,188
7114 0 21,391 251,916 273,307
7115 157,633 228 157,860
7116 217,285 9,861 227,146
7117 14,922 14,922
7118 134,535 134,535
7119 23,089 23,089
7126 53,759 53,759
7200 4,602 67,716 40,862 12,479 106,152 231,811
7201 4,304,394 13,024,342 (665,479) 144,861 0 16,808,118
7203 (6,151) (6,151)
7205 450,938 450,938
7300 7,313,234 0 3,372 7,316,607
7301 (17,461) 0 (17,461)
Avista Utilities Staff-PR-047-Attachment C.xls Page 10 of 11
Sum of Transaction Amt SUM Accounting Year
Er 2007 2008 2009 2010 2011 Grand Total
7303 452,339 (47,846) 877 405,370
7400 184,118 (10,372) (141) 173,605
7500 967,658 (663,519) 7,258 311,397
8000 0 0
Grand Total 197,199,873 204,893,230 200,415,512 213,145,609 237,665,671 1,053,319,894
Avtsta Utilities Staff—PR-047-Attachment C xis Page 11 of 11