20130109Avista to Staff 35revised,148,149,151-153,156.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
p p /
2013 AN -9 AM 10 07
AVISTA'
Corp.
January 8, 2013 TiLIT OMMl
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 035 Revised, 148, 149, 151, 152, 153, and 156. The electronic versions of
the responses were emailed on 01/08/13 and are also being provided in electronic format on the
CD included in this mailing.
Also included is Avista's CONFIDENTIAL response to PR 156C. The response contain
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
[phone] or via e-mail at [e-mail]
Sincerely,
Paul Kimball
Regulatory Analyst
Enclosures
CC: all parties
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 01/04/2013
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Jennifer Smith
TYPE: Production Request DEPARTMENT: State & Federal Reg
REQUEST NO.: Staff-035 REVISED TELEPHONE: [phone]
REQUEST:
Please provide the total dollar amount paid for the "Performance Excellence Initiative" consultant
Booz and Company contract. Please identify where these amounts are included in this rate case.
Please illustrate the allocation of total system costs to each jurisdiction. Further break this amount
down to its effect on electric and natural gas operations. Include with this information the
completion date for this contract and the cost of service accounts posted.
RESPONSE:
The total cost of the Performance Excellence Initiative by year, to-date, is noted below, these
expenses have been recorded to FERC account 923000. Consulting services under contract with
Booz and Company were completed December 31, 2012.
Included in AVU-E..12-08 j
__________ AVU-G-1 2-07 Test Year
WA Natural ID Natural OR Natural ID Natural
Period System Cost WA Electric Gas ID Electric Gas Gas ID Electric Gas
2010 $ 2,979,694 $ 1,445,676 $ 392,245 $ 711,116 $ 188,110 $ 242,547
01101/2011 -
06/30/2011 $ 862,765 $ 418,593 $ 113,574 $ 205,902 $ 54,467 $ 70,229
07/01/2011 -
12/31/2011 $ 1,466,667 $ 711,592 $ 193,071 $ 350,026 $ 92,592 $ 119,387 $ 350,026 $ 92,592
01/01/2012 -
06/30/2012 $ 382,395 $ 185,529 $ 50,338 $ 91,260 $ 24,141 $ 31,127 $ 91,260 $ 24,141
0710112012 -
12/31/2012 $ 212,744 $ 103,218 $ 28,005 $ 50,772 $ 13,431 $ 17,317 __________
Total $ 5,904,265 $ 2,864,608] 777,2331 -$ 1,409,077 $ 372,741 $ 480,608 $ 441,286 $ 116,733
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/21/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Howard Grimsrud
TYPE: Production Request DEPARTMENT: Projects/FA Accounting
REQUEST NO.: Staff-148 TELEPHONE: [phone]
REQUEST:
Please provide copies of the overhead memos from January 2012 to present.
1 1*II)1D
Please see Staff PR Attachments A - J. There were no memos in February or June.
IlviSTiw
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: January 31, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with January 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change

BUDGET December JANUARY Inc/(Dec)
RATE 2011 Rate 2012
AFUDC 7.62% 7.91% 7.62% (0.29%)
OVERHEAD RATES
Effective with January 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-148 Attachment A Page 1 of 3
LABOR LOADING RATES
RATES 2012
DESCRIPTION BUDGET EFFECTIVE Change
December JANUARY Inc/(Dec) RATES 2011 Rate 2012
Labor Related:
Payroll Benefits 59.54% 65.00% 63.50% (1.50%)
Paid Time Off 17.75% 9.00% 17.50% 8.50%
Payroll Taxes 9.00% 8.50% 9.00% 0.50%
INDIRECT ENGINEERING. SMALL TOOL, MATERIAL, TRANSPORTATION RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET December JANUARY Inc/(Dec) RATES 2011 Rate 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.25% 0.15% (0.10%)
Generation 4.00% 6.50% 5.00% (1.50%)
Transmission 5.00% 1.00% 1.00% No Change
Electric Distribution 7.00% 5.00% 5.00% No Change
Gas Distribution-North 14.00% 5.00% 5.00% No Change
Gas Distribution-South 10.00% 2.50% 2.50% No Change
Safety Clothing:
Generation 0.20% 0.20% No Change
Transmission 0.10% 0.10% No Change
Electric Distribution 0.20% 0.20% No Change
Small Tools 5.00% 7.00% 2.00%
Materials Related:
Stores & Purchasing 7.00% 6.00% (1.00%)
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment A Page 2 of 3
Transportation Rate Schedule
,-., Class: . iescription December
2011
Rate
RATES
EFFECTIVE
JANUARY
2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/min $35.001mm No Change
Class 45: 4X2 Pickups $2.251mi $2.25/mi No Change
Class 46: 4X4 Pickups $1 .60/mi $1.251mi $0.25/mi
Class 47: 4X2 Service $0.75/mi $0.75/mi No Change
Class 48: 4X4 Service $1 .05/mi $1.051mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1 .50/mi $1 .50/mi No Change
Class 57: Dump/Flatbed $3.00/mi $3.001mi No Change
Class 58.- Line/Digger $70.00/hr $65.00/hr ($5.00/br)
Class 65: Road Tractors $3.00/mi $3.001mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $50.00/hr $40.00/hr ($5.00/hr)
Class 68: Double Bucket $60.00/hr $60.00/hr No Change
Class 76: Trencher/Plows/Bores $35.00/hr $35.00/hr No Change
Class 77: ATVs $60.00/mo $60.001mo No Change
Class 78: Snowcats $900.00/hr $500.001hr ($400.001hr)
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $110. 00/mo $95.00/mo ($15.00/mo)
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
3 Staff-PR-148 Attachment A Page 3 of 3
aVISTA
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: April 3, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with March 2012 business is:
DESCRIPTION 2012 RATE Change

BUDGET January 2011 EFFECTIVE Inc/(Dec)
RATE Rate MARCH 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with March 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure - on the allocation rates- by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-148 Attachment B Page 1 of 3
LABOR LOADING RATES
2012 RATES Change DESCRIPTION BUDGET January 2011 EFFECTIVE IncI(Dec) RATES Rate MARCH 2012
Labor Related:
Payroll Benefits 59.54% 63.50% 61.75% (1.75%)
Paid Time Off 17.75% 17.50% 17.50% No Change
Payroll Taxes 9.00% 9.00% 9.00% No Change
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
2012 RATES Change DESCRIPTION BUDGET January 2011 EFFECTIVE Inc/(Dec) RATES Rate MARCH 2012
Indirect Engineering:
Admin. & Acct.
Generation
Transmission
Electric Distribution
Gas Distribution-North
Gas Distribution-South
Safety Clothing:
Generation
Transmission
Electric Distribution
Small Tools
Materials Related:
Stores & Purchasing
Stores & Purchasing -
Sales Tax/Freight
0.60% 0.15% 0.15% No Change
4.00% 5.00% 5.00% No Change
5.00% 1.00% 1.00% No Change
7.00% 5.00% 5.00% No Change
14.00% 5.00% 5.00% No Change
10.00% 2.50% 2.50% No Change
0.20% 0.20% No Change
0.10% 0.10% No Change
0.20% 0.20% No Change
7.00% 7.00% No Change
6.00% 6.00% No Change
2.00% 2.00% No Change
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
Staff-PR-148 Attachment B Page 2 of 3
Transportation Rate Schedule
Class: Description January 2011
Rate
RATES
EFFECTIVE
MARCH 2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/mm $36.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $1 .25/mi $1 .25/mi No Change
Class 47: 4X2 Service $0.75/mi $0.75/mi No Change
Class 48: 4X4 Service $1.05/mi $1.05/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1.50/mi $1.50/mi No Change
Class 57: Dump/Flatbed $3.00/mi $3.00/ml No Change
Class 58: Line/Digger $65.00/hr $65.00/hr No Change
Class 65: Road Tractors $3.001mi $3.001mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $60.00/hr $60.00/hr No Change
Class 76: Trencher/Plows/Bores $35.00/hr $35.00/hr No Change
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $500.00/hr $500.00/hr No Change
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $95.00/mo $95.00/mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
Staff-PR-1 48 Attachment B Page 3 of 3
1 VISTAI
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: May 1, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with April 2012 business is:
DESCRIPTION 2012 RATE Change
BUDGET March 2012 EFFECTIVE Inc/(Dec)
RATE Rate APRIL 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with April 2012's business, the following overhead rates will be used to allocate costs. The balances
in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to reflect
changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI-Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-148 Attachment C Page 1 of 3
LABOR -LOADING RATES
2012 RATES Change DESCRIPTION BUDGET March 2012 EFFECTIVE flC ec RATES Rate APRIL 2012
Labor Related:
Payroll Benefits 59.54% 61.75% 61.75% No Change
Paid Time Off 17.75% 17.50% 17.75% 0.25%
Payroll Taxes 9.00% 9.00% 9.00% No Change
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
2012 RATES Change DESCRIPTION BUDGET March 2012 EFFECTIVE flC ec RATES Rate APRIL 2012
Indirect Engineering:
Admin. &Acct. 0.60% 0.15% 0.50% 0.35%
Generation 4.00% 5.00% 5.00% No Change
Transmission 5.00% 1.00% 5.00% 4.00%
Electric Distribution 7.00% 5.00% 8.00% 3.00%
Gas Distribution-North 14.00% 5.00% 7.50% 2.50%
Gas Distribution-South 10.00% 2.50% 5.00% 2.50%
Safety Clothing:
Generation 0.20% 0.50% 0.30%
Transmission 0.10% 0.50% 0.40%
Electric Distribution 0.20% 0.50% 0.30%
Small Tools 7.00% 7.00% No Change
Materials Related:
Stores& Purchasing 6.00% 6.00% No Change
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment C Page 2 of 3
Transportation Rate Schedule
Class: Description March 2012
Rate
RATES
EFFECTIVE
APRIL 2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/mm $35.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.251mi No Change
Class 46: 4X4 Pickups $1 .25/mi $0.65/mi ($0.60/mi)
Class 47: 4X2 Service $0.75/mi $1.50/mi $0.75/mi
Class 48: 4X4 Service $1.05/mi $1.05/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1 .50/mi $2.001mi $0.50/mi
Class 57: Dump/Flatbed $3.00/mi $4.50/mi $1.501mi
Class 58: Line/Digger $65.00/hr $35.00/hr ($30.001hr)
Class 65: Road Tractors $3.00/mi $3.001mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $60.00/hr $55.00/hr ($5.00/hr)
Class 76: Trencher/Plows/Bores $35.00/hr $40.00/hr $5.00/hr
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $500.00/hr $250.001hr ($250.001hr)
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.001hr No Change
Class 86: Small Trailers $95.00/mo $75.00/mo ($20.00/mo)
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
3
Staff-PR-148 Attachment C Page 3 of 3
'0JV15TAW
Utlilties
Interoffice Memorandum
Energy Delivery Accounting
DATE: May 29, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with May 2012 business is:
DESCRIPTION 2012 RATE Change
BUDGET April 2012 EFFECTIVE Inc/(Dec)
RATE Rate MAY 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with May 2012's business, the following overhead rates will be used to allocate costs. The balances
in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to reflect
changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff-PR-148 Attachment 0 Page 1 of 3
LABOR LOADING RATES
2012 RATES Change DESCRIPTION BUDGET April 2012 EFFECTIVE Inc/(Dec) RATES Rate MAY 2012
Labor Related:
Payroll Benefits 59.54% 61.75% 61.75% No Change
Paid Time Off 17.75% 17.75% 17.75% No Change
Payroll Taxes 9.00% 9.00% 8.75% (0.25%)
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
2012 RATES Change DESCRIPTION BUDGET April 2012 EFFECTIVE Inc/(Dec) RATES Rate MAY 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.50% 0.75% 0.25%
Generation 4.00% 5.00% 5.00% No Change
Transmission 5.00% 5.00% 10.00% 5.00%
Electric Distribution 7.00% 8.00% 10.00% 2.00%
Gas Distribution-North 14.00% 7.50% 7.50% No Change
Gas Distribution-South 10.00% 5.00% 5.00% No Change
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 0.50% No Change
Electric Distribution 0.50% 0.50% No Change
Small Tools 7.00% 7.00% No Change
Materials Related:
Stores & Purchasing 6.00% 6.00% No Change
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule_____________________________________________
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment D Page 2 of 3
Transportation Rate Schedule
Class: Description April 2012
Rate
RATES
EFFECTIVE
MAY 2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/min $35.001mm No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.65/mi $0.65/mi No Change
Class 47: 4X2 Service $1 .50/mi $1.501mi No Change
Class 48: 4X4 Service $1 .05/mi $1 .05/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $2.00/mi $2.00/mi No Change
Class 57: Dump/Flatbed $4.50/mi $4.50/mi No Change
Class 58: Line/Digger $35.00/hr $35.00/hr No Change
Class 65: Road Tractors $3.00/mi $3.001mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $250.00/hr $250.00/hr No Change
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $75.00/mo $75.001mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.00/ml No Change
3
Staff-PR-148 Attachment 0 Page 3 of 3
AN 'OdVISTM
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: August 2, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with July 2012 business is:
DESCRIPTION 2012 RATE Change
BUDGET May 2012 EFFECTIVE Inc/(Dec)
RATE Rate JULY 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with July 2012's business, the following overhead rates will be used to allocate costs. The balances
in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to -reflect
changes in costs and usage.
PTease keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual -organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will -continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff-PR-148 Attachment E Page 1 of 3
LABOR LOADING RATES
2012 RATES Change DESCRIPTION BUDGET May 2012 EFFECTIVE Inc/(Dec) RATES Rate JULY 2012
Labor Related:
Payroll Benefits 59.54% 61.75% 61.75% No Change
Paid Time Off 1715% 17.75% 17.75% No Change
Payroll Taxes 9.00% 8.75% 8.75% No Change
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
2012 RATES Change DESCRIPTION BUDGET May 2012 EFFECTIVE Inc/(Dec) RATES Rate JULY 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.75% 0.75% No Change
Generation 4.00% 5.00% 5.00% No Change
Transmission 5.00% 10.00% 12.00% 2.00%
Electric Distribution 7.00% 10.00% 10.00% No Change
Gas Distribution-North 14.00% 7.50% 7.50% No Change
Gas Distribution-South 10.00% 5.00% 7.50% 2.50%
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 0.50% No Change
Electric Distribution 0.50% 0.50% No Change
Small Tools 7.00% 5.00% (2.00%)
Materials Related:
Stores & Purchasing 6.00% 7.00% 1.00%
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment E Page 2 of 3
Transportation Rate Schedule
RATES
Class: Description May 2012 EFFECTIVE Change
Rate JULY 2012 Inc/(Dec)
Class 2: Airplane $35.00/mm $35.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.65/mi $0.45/mi ($0.20/mi)
Class 47: 4X2 Service $1.50/mi $1.50/mi No Change
Class 48: 4X4 Service $1 .05/mi $0.90/mi ($0.15/mi)
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $2.00/mi $1 .60/mi ($0.401mi)
Class 57: Dump/Flatbed $4.50/mi $4.50/mi No Change
Class 58: Line/Digger $35.00/hr $35.001hr No Change
Class 65: Road Tractors $3.00/mi $3.00/mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $250.00/hr $150.00/hr ($100.00/hr)
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.001hr No Change
Class 86: Small Trailers $75.00/mo $75.00/mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
3
Staff-PR-148 Attachment E Page 3 of 3
1i#ISTA
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: September 5, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with August 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change
BUDGET July 2012 AUGUST Inc/(Dec)
RATE Rate 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with August 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure - on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to -roll up to the Bl Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-148 Attachment F Page 1 of 3
LABOR LOADING RATES
RATES 2012
DESCRIPTION BUDGET EFFECTIVE Change
July 2012 AUGUST Inc/(Dec) RATES Rate 2012
Labor Related:
Payroll Benefits
Paid Time Off
Payroll Taxes

59.54% 61.75% 61.25% (0.50%)

17.75% 17.75% 17.75% No Change

9.00% 8.75% 8.75% No Change
INDIRECT ENGINEERING, SMALL TOOL MATERIAL, TRANSPORTATION RATES
DESCRIPTION
2012
BUDGET
RATES July 2012
Rate
RATES
EFFECTIVE
AUGUST
2012
Change Inc/(Dec)
Indirect Engineering:
Admin. & Acct. 0.60% 0.75% 0.75% No Change
Generation 4.00% 5.00% 5.00% No Change
Transmission 5.00% 12.00% 15.00% 3.00%
Electric Distribution 7.00% 10.00% 13.00% 3.00%
Gas Distribution-North 14.00% 7.50% 7.50% No Change
Gas Distribution-South 10.00% 7.50% 7.50% No Change
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 1.00% 0.50%
Electric Distribution 0.50% 2.00% 1.50%
Small Tools 5.00% 5.00% No Change
Materials Related:
Stores & Purchasing 700% 7.00% No Change
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment F Page 2 of 3
Transportation Rate Schedule
Class: escnp ion Cl Description July 2012
Rate
RATES
EFFECTIVE
AUGUST
2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/mm $36.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.45/mi $0.45/mi No Change
Class 47: 4X2 Service $1 .50/mi $1.50/mi No Change
Class 48: 4X4 Service $0.90/mi $0.901mi No Change
Class 55: Crew Trucks $70.00/hr $70.001hr No Change
Class 56: Dual Wheel $1.60/mi $1.00/mi ($0.60/mi)
Class 57: Dump/Flatbed $4.50/mi $4.501mi No Change
Class 58: Line/Digger $35.00/hr $35.001hr No Change
Class 65: Road Tractors $3.00/mi $3.001mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.001mo No Change
Class 78: Snowcats $150.00/hr $150.00/hr No Change
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $75.00/mo $75.001mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.001mi No Change
3
Staff-PR-1 48 Attachment F Page 3 of 3
VISTA
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: October 1, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with September 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change
BUDGET August 2012 SEPTEMBER Inc/(Dec)
RATE Rate 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with September 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on atimely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight. and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-148 Attachment G Page 1 of 3
LABOR LOADING RATES
RATES 2012
DESCRIPTION BUDGET EFFECTIVE Change

August 2012 SEPTEMBER Inc/(Dec) RATES Rate 2012
Labor Related:
Payroll Benefits 59.54% 61.25% 60.75% (0.50%)
Paid Time Off 17.75% 17.75% 15.75% (2.00%)
Payroll Taxes 9.00% 8.75% 8.75% No Change
INDIRECT ENGINEERING. SMALL TOOL. MATERIAL. TRANSPORTATION RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET August 2012 SEPTEMBER IncI(Dec) RATES Rate 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.75% 0.50% (0.25%)
Generation 4.00% 5.00% 7.00% 2.00%
Transmission 5.00% 12.00% 12.00% No Change
Electric Distribution 7.00% 10.00% 10.00% No Change
Gas Distribution-North 14.00% 7.50% 9.00% 1.50%
Gas Distribution-South 10.00% 7.50% 9.00% 1.50%
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 0.50% No Change
Electric Distribution 0.50% 0.50% No Change
Small Tools 5.00% 5.00% No Change
Materials Related:
Stores & Purchasing 7.00% 9.00% 2.00%
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-1 48 Attachment 0 Page 2 of 3
Transportation Rate Schedule
Clas& Description August 2012
Rate
RATES
SEPTEMBER
2012
Change
Inc/(Dec)
Class 2: Airplane $35.00/mm $45.00/mm $10.00/mm
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
C1ass46: 4X4 Pickups $0.45/mi $0.451mi No Change
Class 47: 4X2 Service $1.50/mi $1.50/ml No Change
Class 48: 4X4 Service $0.90/mi $0.90/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1 .00/mi $1.001mi No Change
Class 57: Dump/Flatbed $4.50/mi $4.50/mi No Change
Class 58: Line/Digger $35.00/hr $35.001hr- No Change
Class 65: Road Tractors $3.00/mi $3.00/mi No Change
Class 66: Tandem Diggers $80.00/hr $80.001hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $150.00/hr $150.00/hr No Change
Class 79: Cranes $275.00/hr $275.001hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $75.00/mo $75.00/mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
Staff-PR-148 Attachment G Page 3 of 3
ApirIVISTM
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: November 2, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with October 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change

BUDGET September OCTOBER I nc/(Dec)
RATE 2012 Rate 2012
AFUDC 7.62% 7.62% 7.62% No Cha
OVERHEAD RATES
Effective with October 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff-PR-148 Attachment H Page 1 of 3
LABOR LOADING- RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET September OCTOBER Inc/(Dec) RATES 2012 Rate 2012
Labor Related:
Payroll Benefits 59.54% 60.75% 59.50% (1.25%)
Paid Time Off 17.75% 15.75% 11.00% (4.75%)
Payroll Taxes 9.00% 8.75% 8.25% (0.50%)
INDIRECT ENGINEERING. SMALL TOOLMATERIAL, TRANSPORTATION RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET September OCTOBER Inc/(Dec) RATES 2012 Rate 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.50% 0.50% No Change
Generation 4.00% 7.00% 7.00% No Change
Transmission 5.00% 12.00% 12.00% No Change
Electric Distribution 7.00% 10.00% 10.00% No Change
Gas Distribution-North 14.00% 9.00% 9.00% No Change
Gas Distribution-South 10.00% 9.00% 9.00% No Change
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 0.50% No Change
Electric Distribution 0.50% 0.50% No Change
Small Tools 5.00% 5.00% No Change
Materials Related:
Stores & Purchasing 9.00% 12.00% 3.00%
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment H Page 2 of 3
Transportation Rate Schedule
Class . Description September
2012
Rate
RATES
EFFECTIVE
OCTOBER
2012
Change
Inc/(Dec)
Class 2: Airplane $45.00/mm $45.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.45/mi $0.451mi No Change
Class 47: 4X2 Service $1.50/mi $1.50/mi No Change
Class 48: 4X4 Service $0.90/mi $0.90/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1.00/mi $1.00/mi No Change
Class 57: Dump/Flatbed $4.50/mi $4.50/mi No Change
Class 58: Line/Digger $35.00/hr $35.00/hr No Change
Class 65: Road Tractors $3.00/mi $3.00/mi No Change
Class 66: Tandem Diggers $80.00/hr $80.001hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.001mo No Change
Class 78: Snowcats $150.00/hr $150.00/hr No Change
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86: Small Trailers $75.00/mo $75.00/mo No Change
Class 87: Lowboy Trailers $2.00/mi $2.00/mi No Change
3 Staff-PR-148 Attachment H Page 3 of 3
AVIS TA
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: December 5, 2012
TO: Corporate Key Contacts
Corporate Leadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with November 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change

BUDGET October 2012 NOVEMBER Inc/(Dec)
RATE Rate 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with November 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff—PR-1 48 Attachment I Page 1 of 3
LABOR LOADING RATES
RATES 2012
DESCRIPTION BUDGET EFFECTIVE Change

October 2012 NOVEMBER lnc/(Dec)

RATES Rate 2012
Labor Related:
Payroll Benefits 59.54% 59.50% 59.50% No Change
Paid Time Off 17.75% 11.00% 12.50% 1.50%
Payroll Taxes 9.00% 8.75% 8.25% No Change
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
RATES 2012
DESCRIPTION BUDGET EFFECTIVE Change
October 2012 NOVEMBER Inc/(Dec)

RATES Rate 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.50% 0.10% (0.40%)
Generation 4.00% 7.00% 7.00% No Change
Transmission 5.00% 12.00% 12.00% No Change
Electric Distribution 7.00% 10.00% 10.00% No Change
Gas Distribution-North 14.00% 9.00% 9.00% No Change
Gas Distribution-South 10.00% 9.00% 9.00% No Change
Safety Clothing:
Generation 0.50% 0.50% No Change
Transmission 0.50% 0.50% No Change
Electric Distribution 050% 0.50% No Change
Small Tools 5.00% 5.00% No Change
Materials Related:
Stores & Purchasing 12.00% 14.00% 2.00%
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at extension 2936.
2
Staff-PR-148 Attachment I Page 2 of 3
Transportation Rate Schedule
Class: Description October 2012
Rate
RATES
NOVEMBER
2012
Change
Inc/(Dec)
Class 2: Airplane $45.00/mm $46.00/min No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.45/mi $0.60/mi $0.151mi
Class 47: 4X2 Service $1.50/mi $1.50/mi No Change
Class 48: 4X4 Service $0.90/mi $0.90/mi No Change
Class 55: Crew Trucks $70.00/hr $70.00/hr No Change
Class 56: Dual Wheel $1 .00/mi $1 .00/mi No Change
Class 57: Dump/Flatbed $4.50/mi $4.50/mi No Change
Class 58: Line/Digger $35.00/hr $35.00/hr No Change
Class 65: Road Tractors $3.00/mi $3.00/mi No Change
Class 66: Tandem Diggers $80.00/hr $80.00/hr No Change
Class 67: Bucket/Ladder $40.00/hr $40.00/hr No Change
Class 68: Double Bucket $55.00/hr $55.00/hr No Change
Class 76: Trencher/Plows/Bores $40.00/hr $40.00/hr No Change
Class 77: ATVs $60.00/mo $60.00/mo No Change
Class 78: Snowcats $150.00/hr $150.00/hr No Change
Class 79: Cranes $275.00/hr $275.00/hr No Change
Class 85: Compressors/Chippers $20.00/hr $20.00/hr No Change
Class 86 Small Trailers $75.00/mo $85.00/mo $10.001mo
Class 87: Lowboy Trailers $2.00/mi $2.50/mi $0.501mi
3
Staff-PR-148 Attachment I Page 3 of 3
4#vISTir
Utilities
Interoffice Memorandum
Energy Delivery Accounting
DATE: December 21, 2012
TO: Corporate Key Contacts,
CorporateLeadership Group
FROM: Energy Delivery Accounting
SUBJECT: AFUDC and Overhead Rates
AFUDC
The effective AFUDC rate beginning with December 2012 business is:
RATE
DESCRIPTION 2012 EFFECTIVE Change
BUDGET November DECEMBER Inc/(Dec)
RATE 2012 Rate 2012
AFUDC 7.62% 7.62% 7.62% No Change
OVERHEAD RATES
Effective with December 2012's business, the following overhead rates will be used to allocate costs. The
balances in the burden accounts are reviewed monthly and the allocation rates adjusted as necessary, to
reflect changes in costs and usage.
Please keep in mind that you can help minimize upward pressure on the allocation rates by continuing efforts
to reduce costs and submitting usage tickets on a timely basis.
These loadings will be- applied to the appropriate operating, maintenance, or capital projects and tasks. The
burdens will be charged to individual organizations, however they will not be reflected in variance reporting.
This will allow projects to be fully loaded, but will remove the loadings from individual non-capital
organization variance reporting. Due to the cross-charging nature of capital projects, the burdens applied to
capital accounts will continue to roll up to the BI Sponsor organization.
Stores and Purchasing transactions are burdened at the same base rate. A burden for freight and sales tax
will be applied to materials issued from inventory. This does not represent an additional burden for materials
issued from inventory. The Oracle Supply Chain program does not include freight and sales tax in the
system average price so the separate stores burden rate is necessary to correctly burden inventory items
issued. Materials purchased directly to a project will receive the base Stores and Purchasing burden and the
direct freight and sales tax associated with the transaction.
Staff-PR-148 Attachment J Page 1 of 3
LABOR LOADING RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET November DECEMBER Inc/(Dec) RATES 2012 Rate 2012
Labor Related:
Payroll Benefits 59.54% 59.50% 57.00% (2.50%)
Paid Time Off 17.75% 12.50% 12.50% No Change
Payroll Taxes 9.00% 8.25% 8.25% No Change
INDIRECT ENGINEERING, SMALL TOOL, MATERIAL, TRANSPORTATION RATES
RATES 2012 EFFECTIVE Change DESCRIPTION BUDGET November DECEMBER Inc/(Dec) RATES 2012 Rate 2012
Indirect Engineering:
Admin. & Acct. 0.60% 0.10% 0.10% No Change
Generation 4.00% 7.00% 7.00% No Change
Transmission 5.00% 12.00% 12.00% No Change
Electric Distribution 7.00% 10.00% 10.00% No Change
Gas Distribution-North 14.00% 9.00% 9.00% No Change
Gas Distribution-South 10.00% 9.00% 9.00% No Change
Safety Clothing:
Generation 0.50% 0.30% (0.20%)
Transmission 0.50% 0.40% (0.10%)
Electric Distribution 0.50% 0.50% No Change
Small Tools 5.00% 6.50% 1.50%
Materials Related:
Stores & Purchasing 14.00% 14.00% No Change
Stores & Purchasing - 2.00% 2.00% No Change
Sales Tax/Freight
Transportation: See
Attached
Schedule
If you have any questions regarding the above rates, please call Howard Grimsrud at x2936 or Janessa
Orchard at x2538.
2
Staff-PR-148 Attachment J Page 2 of 3
Transportation Rate Schedule
RATES
Class: Description November EFFECTIVE
2012 DECEMBER Change
Rate 2012 Inc/(Dec)
Class 2: Airplane $45.00/min $45.001mm No Change
Class 45: 4X2 Pickups $2.25/mi $2.25/mi No Change
Class 46: 4X4 Pickups $0.60/mi $0.801mi $0.20Imi
Class 47: 4X2 Service $1.50/mi $1.501mi No Change
Class 48: 4X4 Service $0.90/mi $0.80/mi ($0.10/mi)
Class 55: Crew Trucks $70.001hr $70.00/hr No Change
Class 56: Dual Wheel $1.00/mi $1.25/mi $0.251m-i
Class 57: Dump/Flatbed $4.50/mi $4.00Imi ($0.50/mi)
Class 58: Line/Digger $35.00/hr $35.001hr No Change
Class 65: Road Tractors $3.00/mi $2.50/mi ($0.501mi)
Class 66: Tandem Diggers $80.00/hr $65.001hr ($15.00/hr)
Class 67: Bucket/Ladder $40.00/hr $45.00/hr $5.001hr
Class 68: Double Bucket $55.00/hr $50.00/hr ($5.00/hr)
Class 76: Trencher/Plows/Bores $40.00/hr $40.001hr No Change
Class 77: ATVs $60.00/mo $60.001mo No Change
Class 78: Snowcats $150.00/hr $150.001hr No Change
Class 79: Cranes $275.00/hr $350.00/hr $75.001hr
Class 85: Compressors/Chippers $20.00/hr $23.001hr $3.00/hr
Class 86: Small Trailers $85.00/mo $85.00/mo No Change
Class 87: Lowboy Trailers $2.50/mi $3.00/mi $0.50/mi
3
Staff _PR_148 Attachment J Page 3 of 3
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 01/04/2013
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave Defelice
REQUESTER: IPUC RESPONDER: Rod StatonlK. Schuh
TYPE: Production Request DEPARTMENT: Facilities
REQUEST NO.: Staff-149 TELEPHONE: [phone]
REQUEST:
Please provide a description and associated details of the cost savings to date for the HVAC
renovation. Please quantify the savings and reference the location in the general rate case where
the savings are shown.
RESPONSE:
Present estimates indicate cost savings of approximately $430,000 total, over a four year period in
energy use, a 36% reduction in energy costs once all phases have been completed, currently
planned to be completed in 2013. The 2012 project will produce approximately $29,000 per year
(system) in reduced energy costs, which have been reflected as a reduction to O&M costs. All
offsets are included in Company witness Andrews workpapers at 3.12 for electric and 3.10 for
natural gas operations. Please see Staff _PR_149 Attachment A for the detailed calculation of the
$29,000 in savings.
Please see the Company's response to Production Request No. 68 and 69 for further in depth details
surrounding the HVAC renovation project.
Avista Staff—PR-149 Attachment A.xlsx
Spokane HVAC Savings
2012 Period
All usage and cost informatiom is normalized to the month
1 of 1
AVISTA CORPORATION
RESPONSE TO REQUEST FOR IN-FORMATION
JURISDICTION: IDAHO DATE PREPARED: 01/04/13
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-151 TELEPHONE: [phone]
REQUEST:
Please explain the method(s) Avista used to jurisdictionally allocate the following capital
expenditure projects, explaining why each service level and jurisdiction received the allocation
percentages used in this rate case:
a.Dollar Road Land Purchase and Facility Expansion Project. Also, please explain why
this project is allocated 72.38% of the total cost to electric when this project is
described to be primarily needed for natural gas.
b.Gas Distribution Non-revenue Blanket;
c.Electric Distribution Minor Blanket;
d.Wood Pole Management; and
e.Jackson Prairie Storage.
RESPONSE:
a.The Dollar Road Land Purchase and Facility Expansion Project was set up as an allocated north
project. The main reason for this project is for the expansion of the Dollar Road Facility. This
facility will be used by crews for both electric and gas operations, therefore it was allocated to both
electric and gas north. As described in Staff PR No.152, there is a separate filing station ER (7127)
that is allocated to only natural gas operations.
b.and c. - The Gas Distribution and Electric Distribution are blanket ER's. These blanket ER's
were allocated by analyzing the historical spend- by jurisdiction over a 6 year period. The
allocation of some blanket ER's are not known during the budgeting process, and are only known
when they are actually charged, therefore, this provides a more accurate allocation.
d.Wood Pole Management is allocated as AN (Allocated North) and was given a 72.55% to
Washington Electric and 27.46% to Idaho Electric. This allocation was derived through
discussions with Company personnel and based on future plans in the Wood Pole Management
area.
e.The Jackson Prairie Storage facility is allocated 75% to Washington and Idaho, and 25% to
Oregon based on a prior agreement between all three of the Company's jurisdictions, as noted in
Case No. AVU-G-10-01. The Company then allocates the 75% between Washington and Idaho
using the Company's standard allocation process to arrive at the 25% share to Idaho.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED 01/04/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave Defelice
REQUESTER: IPUC RESPONDER: Eric Bowles/K.Schuh
TYPE: Production Request DEPARTMENT: Facilities
REQUEST NO.: Staff-152 TELEPHONE: [phone]
REQUEST:
Please provide the portion of costs (capital - 2.5m, O&M, and other costs) required for the CNG
filling station included in the Dollar Road Land Purchase and Facility Expansion Project
RESPONSE:
There were no costs from the CNG Filling Station included in the Dollar Road Land Purchase and
Facility Expansion Project. The Land Purchase and Facility Expansion Project is listed under ER
7107 and included in Company witness Dave DeFelice's testimony, totaling $2.5M.
The CNG filing station at Dollar Road and Spokane Campus is included in another capital project
under ER 7127, which was inadvertently not included in this case. Idaho's share of the 2013
capital under ER 7127, which will transfer to service, is approximately $230,000.
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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED'. 01/03/2013
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave Defelice
REQUESTER: IPUC RESPONDER: Eric Bowies
TYPE: Production Request DEPARTMENT: Facilities
REQUEST NO.: Staff-153 TELEPHONE: [phone]
REQUEST:
Please provide a forecast for the percent of total volume of CNG projected to be sold to the public
at the Dollar Road CNG facility for the test year and for proforma 2012 and 2013.
RESPONSE:
The Dollar Road CNG facility is under construction and there are no plans to sell to the public
through 2013. Please see Avista's response to Staff_PR_071.
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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 01/04/2013
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: William Johnson
REQUESTER: IPUC RESPONDER: William Johnson
TYPE: Production Request DEPARTMENT: Power Supply
REQUEST NO.: Staff-156 TELEPHONE: [phone]
REQUEST:
Please provide the number and dollar amount of S02 and renewable energy credits included in the
Company's revenue requirement for this rate case.
RESPONSE:
Please see Avista's response 156C, which contains TRADE SECRET, PROPRIETARY or
CONFIDENTIAL information and exempt from public view and is separately filed under
IDAPA 3 1.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code.
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