20180702Avista to Clearwater_PR_02 - Attachment 3.pdf

Avista’s Application to Revise its Electric
and Natural Gas Book Depreciation Rates

Attachment B-1: Depreciation Expense Impact
by FERC Account (excluding Transportation)

Clearwater_PR_02 Attachment 3 Page 1 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
Allocation
STEAM PRODUCTION PLAN
KETTLE FALLS STATIO
310.3 Removin Propert of Others 138,175 1.45%2,004 1.32%1,824 180 118 62 - - -
310.4 Easements & Permits 10,000 1.45%145 1.32%132 13 9 4 - - -
311.0 Structures & Improvements 24,784,379 1.51% 374,244 2.49%617,131 242,887 159,650 83,237 - - - 311.1 Structures & Improvements-Landfill 3,761,712 2.79% 104,952 2.78%104,576 376 247 129 - - - 312.0 Boiler Plant Equipmen 44,487,738 1.93% 858,613 3.18% 1,414,710 556,097 365,522 190,574 - - -
314.0 Turbo enerator Units 14,067,514 2.12% 298,231 2.25%316,519 18,288 12,021 6,267 - - -
315.0 ccessor Electric Equipmen 11,255,596 1.56% 175,587 4.06% 456,977 281,390 184,958 96,432 - - -
316.0 Misc. Power Plant Equipmen 2,601,470 1.74% 45,266 2.97% 77,264 31,998 21,032 10,966 - - -
Total 101,106,585 1,859,042 2,989,133 1,130,091 742,809 387,282 - - -
COLSTRIP UNIT
311.0 Structures & Improvements 51,964,054 1.56% 810,643 1.22%633,961 176,682 116,133 60,549 - - -
312.0 Boiler Plant Equipmen 77,541,184 1.93% 1,496,545 1.57% 1,217,397 279,148 183,484 95,664 - - -
313.0 Generators 3,385 2.92%99 5.05%171 72 47 25 - - -
314.0 Turbo enerator Units 28,773,484 2.79% 802,780 4.24% 1,219,996 417,216 274,236 142,980 - - - 315.0 ccessor Electric Equipmen 9,541,196 1.73% 165,063 1.79% 170,787 5,725 3,763 1,962 - - - 316.0 Misc. Power Plant Equipmen 10,307,957 1.46% 150,496 2.04% 210,282 59,786 39,297 20,489 - - - Total 178,131,261 3,425,626 3,452,594 26,968 17,726 9,242 - - -
COLSTRIP UNIT
311.0 Structures & Improvements 53,243,749 1.68% 894,495 1.55%825,278 69,217 45,496 23,721 - - -
312.0 Boiler Plant Equipmen 56,730,857 2.20% 1,248,079 2.38% 1,350,194 102,116 67,121 34,995 - - - 313.0 Generators 3,385 2.92%99 4.64%157 58 38 20 - - - 314.0 Turbo enerator Units 13,814,768 2.88% 397,865 3.85%531,869 134,003 88,080 45,923 - - -
315.0 ccessor Electric Equipmen 6,672,777 1.88% 125,448 2.00% 133,456 8,007 5,263 2,744 - - -
316.0 Misc. Power Plant Equipmen 4,993,226 1.62% 80,890 2.29% 114,345 33,455 21,990 11,465 - - -
Total 135,458,762 2,746,876 2,955,299 208,422 136,996 71,426 - - -
COLSTRIP UNITS 3 & 4 AR317.1 sset Retirement Obli ation 37,568,645 - - 5.00% 1,878,432 1,878,432 1,234,694 643,739 - - -
Total Thermal Production Plan 414,696,608 1.94% 8,031,545 2.72% 11,275,458 3,243,913 2,132,224 1,111,689 - - -
HYDRAULIC PRODUCTION PLANCABINET GORG330.3 Removin Propert of Others 6,783,237 2.00% 135,665 1.90%128,882 6,783 4,459 2,325 - - -
330.31 Removin Propert of Others-Conservation 242,033 1.53%3,703 1.50%3,630 73 48 25 - - -
330.4 Land Easements 365,924 2.33%8,526 3.15%11,527 3,001 1,972 1,028 - - -
330.41 Land Easements-Conservation 841,373 1.63% 13,714 1.66%13,967 252 166 87 - - -
331.0 Structures & Improvements 12,378,554 1.50% 185,678 1.47%181,965 3,714 2,441 1,273 - - - 331.1 Structures & Improvements-Fish & Wildlife 31,650 1.78%563 2.01%636 73 48 25 - - - 331.2 Structures & Improvements-Recreation 1,182,514 2.03% 24,005 2.12%25,069 1,064 700 365 - - - 331.26 Structures & Improvements-Rec Info 24,242 1.32%320 1.31%318 2 2 1 - - -
332.0 Reservoirs, Dams & Waterwa s 24,338,640 1.13% 275,027 1.73%421,058 146,032 95,987 50,045 - - -
332.1 Reservoirs, Dams & Waterwa s-Fish & Wildlife 16,222,465 1.90% 308,227 2.23%361,761 53,534 35,188 18,346 - - -
332.15 Reservoirs, Dams & Waterwa s-Fish & Wildlife 1,103,733 1.80% 19,867 2.25%24,834 4,967 3,265 1,702 - - -
332.2 Reservoirs, Dams & Waterwa s-Recreation 102,570 1.73% 1,774 1.90% 1,949 174 115 60 - - - 333.0 Waterwheels, Turbines & Generators 45,860,098 2.04% 935,546 2.59% 1,187,777 252,231 165,791 86,439 - - - 334.0 ccessor Electric Equipmen 6,979,749 2.97% 207,299 2.10% 146,575 60,724 39,914 20,810 - - -
335.0 Misc. Power Plant Equipmen 4,240,454 0.38% 16,114 1.42% 60,214 44,101 28,987 15,113 - - -
335.1 Misc. Power Plant Equipment-Fish & Wildlif 110,521 1.28% 1,415 1.35% 1,492 77 51 27 - - -
335.15 Misc. Power Plant Equipment-Fish & Wildlif 48,759 1.28% 624 2.49% 1,214 590 388 202 - - -
335.2 Misc. Power Plant Equipment-Recreation 21,109 0.96%203 2.31%488 285 187 98 - - - 336.0 Roads, Railroads & Brid es 1,670,911 1.96% 32,750 2.00%33,418 668 439 229 - - - Total 122,548,536 2,171,020 2,606,773 435,753 286,421 149,333 - - -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 2 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationLITTLE FALL330.1 Settlemen 4,200,000 1.98% 83,160 1.99% 83,580 420 276 144 - - -
330.3 Removin Propert of Others 13,634 3.35%457 1.66%226 230 151 79 - - -
330.4 Land Easements 3,627 5.60%203 0.28%10 193 127 66 - - -
331.0 Structures & Improvements 2,958,816 1.94% 57,401 1.87%55,330 2,071 1,361 710 - - -
332.0 Reservoirs, Dams & Waterwa s 5,051,126 1.72% 86,879 1.17%59,098 27,781 18,261 9,521 - - - 332.2 Reservoirs, Dams & Waterwa s-Recreation 14,366 1.85% 266 1.40% 201 65 42 22 - - - 333.0 Waterwheels, Turbines & Generators 18,805,196 2.40% 451,325 2.21%415,595 35,730 23,485 12,245 - - -
334.0 ccessor Electric Equipmen 8,626,979 2.74% 236,379 2.72% 234,654 1,725 1,134 591 - - -
335.0 Misc. Power Plant Equipmen 240,482 0.69% 1,659 1.80% 4,329 2,669 1,755 915 - - -
Total 39,914,224 917,729 853,023 64,706 42,531 22,175 - - -
LONG LAKE330.3 Removin Propert of Others 171,080 2.36%4,037 1.47%2,515 1,523 1,001 522 - - -
330.4 Land Easements 246,562 4.42% 10,898 2.29%5,646 5,252 3,452 1,800 - - -
331.0 Structures & Improvements 4,621,930 1.99% 91,976 1.95%90,128 1,849 1,215 634 - - -
331.1 Structures & Improvements-Fish & Wildlife 64,872 0.60%389 0.24%156 234 154 80 - - -
331.2 Structures & Improvements-Recreation 1,432,202 2.27% 32,511 2.72%38,956 6,445 4,236 2,209 - - - 332.0 Reservoirs, Dams & Waterwa s 33,691,480 1.65% 555,909 2.05%690,675 134,766 88,582 46,184 - - - 332.1 Reservoirs, Dams & Waterwa s-Fish & Wildlife 55,849 2.04%1,139 2.85%1,592 452 297 155 - - - 332.2 Reservoirs, Dams & Waterwa s-Recreation 105,639 1.82% 1,923 0.65% 687 1,236 812 424 - - -
333.0 Waterwheels, Turbines & Generators 8,738,011 2.46% 214,955 0.45%39,321 175,634 115,444 60,190 - - -
334.0 ccessor Electric Equipmen 3,261,743 2.63% 85,784 0.85% 27,725 58,059 38,162 19,897 - - -
335.0 Misc. Power Plant Equipmen 515,599 1.22% 6,290 1.69% 8,714 2,423 1,593 830 - - -
Total 52,904,969 1,005,813 906,114 99,699 65,532 34,167 - - -
MONROE STREE
331.0 Structures & Improvments 7,950,531 1.71% 135,954 1.79%142,315 6,360 4,160 2,169 - - -
331.1 Structures & Improvments-Fish & Wildlife 206 0.97%2 2.92%6 4 3 1 - - -
331.2 Structures & Improvments-Recreation 4,037,025 1.68% 67,822 2.47%99,715 31,892 20,963 10,930 - - -
332.0 Reservoirs, Dams & Waterwa s 10,095,955 1.39% 140,334 1.91%192,833 52,499 34,508 17,991 - - - 333.0 Waterwheels, Turbines & Generators 11,030,835 1.95% 215,101 2.22%244,885 29,783 19,577 10,207 - - - 334.0 ccessor Electric Equipmen 2,409,684 2.82% 67,953 3.66% 88,194 20,241 13,314 6,941 - - -
335.0 Misc. Power Plant Equipmen 33,564 1.19% 399 2.30% 772 373 245 128 - - -
336.0 Roads, Railroads & Brid es 50,448 1.86%938 2.89%1,458 520 342 178 - - -
Total 35,608,249 628,504 770,177 141,673 93,110 48,545 - - -
NINE MIL330.3 Removin Propert of Others 9,937 2.48%246 0.68%68 179 118 61 - - -
330.4 Land Easements 980 4.29%42 1.02%10 32 21 11 - - -
331.0 Structures & Improvements 18,104,688 1.98% 358,473 2.31%418,218 59,745 39,271 20,475 - - -
331.2 Structures & Improvements-Recreation 305,602 4.60% 14,058 2.51%7,671 6,387 4,198 2,189 - - -
332.0 Reservoirs, Dams & Waterwa s 19,191,492 1.83% 351,204 2.35%451,000 99,796 65,596 34,200 - - - 332.1 Reservoirs, Dams & Waterwa s-Fish & Wildlife 3,535 2.04%72 1.67%59 13 9 4 - - - 332.15 Reservoirs, Dams & Waterwa s-Fish & Wildlife 11,034 1.71%189 2.52%278 89 59 31 - - - 332.2 Reservoirs, Dams & Waterwa s-Recreation 47,372 1.86% 881 1.84% 872 9 6 3 - - -
333.0 Waterwheels, Turbines & Generators 40,283,852 2.17% 874,160 2.58% 1,039,323 165,164 108,562 56,602 - - -
334.0 ccessor Electric Equipmen 18,891,949 2.80% 528,975 2.92% 551,645 22,670 14,901 7,769 - - -
335.0 Misc. Power Plant Equipmen 3,105,234 0.88% 27,326 2.68% 83,220 55,894 36,739 19,155 - - -
336.0 Roads, Railroads & Brid es 594,870 1.93% 11,481 2.70%16,061 4,580 3,011 1,570 - - - Total 100,550,543 2,167,106 2,568,425 401,319 263,787 137,532 - - -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 3 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationNOXON RAPIDS330.3 Removin Propert of Others 29,413,622 1.80% 529,445 1.78%523,562 5,883 3,867 2,016 - - -
330.4 Land Easements 80,870 2.08%1,682 1.68%1,359 323 213 111 - - -
330.41 Land Easements-Conservation 982,235 1.50% 14,734 1.46%14,341 393 258 135 - - -
331.0 Structures & Improvements 17,388,831 1.48% 257,355 1.76%306,043 48,689 32,003 16,686 - - -
331.1 Structures & Improvements-Fish & Wildlife 97,471 1.72%1,677 2.44%2,378 702 461 241 - - - 331.2 Structures & Improvements-Recreation 1,406,658 2.03% 28,555 2.56%36,010 7,455 4,900 2,555 - - - 331.26 Structures & Improvements-Rec Info 11,359 1.32%150 2.17%246 97 63 33 - - -
332.0 Reservoirs, Dams & Waterwa s 30,920,074 1.12% 346,305 1.74%538,009 191,704 126,007 65,697 - - -
332.1 Reservoirs, Dams & Waterwa s-Fish & Wildlife 2,267,111 1.81% 41,035 2.18%49,423 8,388 5,514 2,875 - - -
332.15 Reservoirs, Dams & Waterwa s-Fish & Wildlife 1,624,068 1.71% 27,772 2.22%36,054 8,283 5,444 2,838 - - -
332.2 Reservoirs, Dams & Waterwa s-Recreation 132,046 1.70% 2,245 2.75% 3,631 1,386 911 475 - - - 333.0 Waterwheels, Turbines & Generators 88,980,262 1.98% 1,761,809 2.41% 2,144,424 382,615 251,493 131,122 - - - 334.0 ccessor Electric Equipmen 12,795,148 2.79% 356,985 4.09% 523,322 166,337 109,333 57,004 - - -
335.0 Misc. Power Plant Equipmen 2,804,384 0.80% 22,435 1.66% 46,553 24,118 15,853 8,265 - - -
335.1 Misc. Power Plant Equipment-Fish & Wildlif 355,980 0.74% 2,634 1.18% 4,201 1,566 1,030 537 - - -
335.15 Misc. Power Plant Equipment-Fish & Wildlif 66,402 1.28% 850 2.63% 1,746 896 589 307 - - -
335.2 Misc. Power Plant Equipment-Recreation 27,992 1.61%451 2.68%750 300 197 103 - - - 336.0 Roads, Railroads & Brid es 246,561 1.89%4,660 2.96%7,298 2,638 1,734 904 - - - Total 189,601,075 3,400,777 4,239,352 838,575 551,196 287,380 - - -
POST FALLS
330.3 Removin Propert of Others 23,167 4.03%934 2.08%482 452 297 155 - - -
330.4 Land Easements 2,708,437 2.81% 76,107 1.73%46,856 29,251 19,227 10,024 - - -
331.0 Structures & Improvements 2,523,931 2.09% 52,750 1.81%45,683 7,067 4,645 2,422 - - - 331.1 Structures & Improvements-Fish & Wildlife 2,665 1.35%36 0.11%3 33 22 11 - - - 331.2 Structures & Improvements-Recreation 686,343 2.29% 15,717 2.67%18,325 2,608 1,714 894 - - -
332.0 Reservoirs, Dams & Waterwa s 25,779,753 1.71% 440,834 2.36%608,402 167,568 110,143 57,426 - - -
332.1 Reservoirs, Dams & Waterwa s-Fish & Wildlife 885,405 1.97% 17,442 2.44%21,604 4,161 2,735 1,426 - - -
332.2 Reservoirs, Dams & Waterwa s-Recreation 268,670 1.78% 4,782 2.64% 7,093 2,311 1,519 792 - - -
333.0 Waterwheels, Turbines & Generators 2,233,651 2.42% 54,054 0.79%17,646 36,409 23,931 12,477 - - - 334.0 ccessor Electric Equipmen 729,509 2.78% 20,280 1.20% 8,754 11,526 7,576 3,950 - - - 335.0 Misc. Power Plant Equipmen 463,679 1.15% 5,332 2.39% 11,082 5,750 3,779 1,970 - - -
Total 36,305,209 688,270 785,930 97,660 64,192 33,468 - - -
UPPER FALLS
330.3 Removin Propert of Others 63,564 3.66%2,326 1.38%877 1,449 953 497 - - - 331.0 Structures & Improvements 975,791 1.77% 17,272 1.32%12,880 4,391 2,886 1,505 - - - 331.2 Structures & Improvements-Recreation 5,980 1.65%99 2.04%122 23 15 8 - - -
332.0 Reservoirs, Dams & Waterwa s 7,607,241 1.85% 140,734 1.82%138,452 2,282 1,500 782 - - -
333.0 Waterwheels, Turbines & Generators 1,166,451 2.53% 29,511 0.22%2,566 26,945 17,711 9,234 - - -
334.0 ccessor Electric Equipmen 4,268,622 2.81% 119,948 3.11% 132,754 12,806 8,417 4,389 - - -
335.0 Misc. Power Plant Equipmen 104,450 1.05% 1,097 2.14% 2,235 1,139 748 390 - - - 336.0 Roads, Railroads & Brid es 508,242 1.86%9,453 2.53%12,859 3,405 2,238 1,167 - - - Total 14,700,340 320,440 302,745 17,695 11,631 6,064 - - -
Total H draulic Production Plan 592,133,144 1.91% 11,299,659 2.20% 13,032,539 1,732,881 1,139,011 593,852 - - -
OTHER PRODUCTION PLAN
BOULDER PARK341.0 Structures & Improvements 1,266,746 2.54% 32,175 2.56% 32,429 253 167 87 - - - 342.0 Fuel Holders, Producers & Access.166,324 2.62%4,358 2.62%4,358 - - - - - -
343.0 Prime Movers 57,216 2.52%1,442 2.38%1,362 80 53 27 - - -
344.0 Generators 30,877,177 2.94% 907,789 2.43%750,315 157,474 103,507 53,966 - - -
345.0 ccessor Electric Equipmen 646,153 6.03% 38,963 6.42% 41,483 2,520 1,656 864 - - -
346.0 Miscellaneous Equipmen 40,764 2.87% 1,170 3.99% 1,626 457 300 156 - - - Total 33,054,379 985,897 831,573 154,324 101,437 52,887 - - -
COYOTE SPRING
341.0 Structures & Improvements 11,402,109 2.34% 266,809 2.37%270,230 3,421 2,248 1,172 - - -
342.0 Fuel Holders, Producers & Access.19,304,901 2.72% 525,093 2.45%472,970 52,123 34,261 17,863 - - -
344.0 Generators 135,047,757 3.00% 4,051,433 3.36% 4,537,605 486,172 319,561 166,611 - - - 345.0 ccessor Electric Equipmen 15,855,167 6.14% 973,507 5.25% 832,396 141,111 92,752 48,359 - - - 346.0 Miscellaneous Equipmen 996,309 2.95% 29,391 4.40% 43,838 14,446 9,496 4,951 - - -
Total 182,606,242 5,846,234 6,157,039 310,805 204,292 106,513 - - -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 4 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationKETTLE FALLS342.0 Fuel Holders, Producers & Access. 89,232 3.66% 3,266 3.33% 2,971 294 194 101 - - -
343.0 Prime Movers 9,071,493 3.24% 293,916 3.45%312,967 19,050 12,522 6,528 - - -
344.0 Generators 3,718 4.09%152 4.11%153 1 0 0 - - -
345.0 ccessor Electric Equipmen 13,382 6.68% 894 8.00% 1,071 177 116 61 - - -
Total 9,177,826 298,228 317,161 18,933 12,445 6,488 - - -
LANCASTER C
342.0 Fuel Holders, Producers & Access.91,978 3.67%3,376 3.07%2,824 552 363 189 - - -
344.0 Generators 208,506 3.70%7,715 3.52%7,339 375 247 129 - - -
345.0 ccessor Electric Equipmen 49,439 5.00% 2,472 6.19% 3,060 588 387 202 - - -
Total 349,923 13,562 13,223 339 223 116 - - -
NORTHEAST TURBIN
341.0 Structures & Improvements 751,025 1.64% 12,317 30.78%231,166 218,849 143,849 74,999 - - -
342.0 Fuel Holders, Producers & Access.31,460 2.93%- - - - - - - - -
343.0 Prime Movers 9,058,274 0.81% 73,372 2.51%227,363 153,991 101,218 52,773 - - -
344.0 Generators 2,603,841 2.50% 65,096 2.56%66,658 1,562 1,027 535 - - - 345.0 ccessor Electric Equipmen 1,242,722 12.49% 155,216 16.94% 210,517 55,301 36,349 18,952 - - - 346.0 Miscellaneous Equipmen 398,997 2.51% 10,015 23.28% 92,887 82,872 54,472 28,400 - - - Total 14,086,321 316,016 828,590 512,575 336,915 175,659 - - -
RATHDRUM TURBIN
341.0 Structures & Improvements 3,531,838 3.12% 110,193 3.70%130,678 20,485 13,465 7,020 - - -
342.0 Fuel Holders, Producers & Access.1,695,808 3.57% 60,540 3.56%60,371 170 111 58 - - - 343.0 Prime Movers 5,722,486 2.77% 158,513 3.77%215,738 57,225 37,614 19,611 - - - 344.0 Generators 49,617,979 3.77% 1,870,598 3.94% 1,954,948 84,351 55,444 28,907 - - -
345.0 ccessor Electric Equipmen 2,770,049 5.89% 163,156 8.22% 227,698 64,542 42,424 22,119 - - -
346.0 Miscellaneous Equipmen 294,930 2.87% 8,464 5.69% 16,781 8,317 5,467 2,850 - - -
Total 63,633,091 2,371,465 2,606,214 234,750 154,301 80,449 - - -
SOLAR344.01 Generators 149,670 5.30%7,933 6.69%10,013 2,080 1,367 713 - - -
344.01 Generators-Washin ton 299,356 5.00% 14,968 6.69%20,027 5,059 3,325 1,734 - - -
345.01 ccessor Electric Equipmen 33,209 2.97% 986 8.22% 2,730 1,743 1,146 597 - - -
Total 482,235 23,887 32,770 8,883 5,839 3,044 - - -
Total Other Production Plan 303,390,017 3.25% 9,855,288 3.56% 10,786,571 931,283 612,132 319,151 - - -
TOTAL GENERATIO 1,310,219,768 29,186,491 35,094,568 5,908,077 3,883,367 2,024,692 - - -
TRANSMISSION PLAN
350.3 Removin Propert of Others 1,487,566 1.24% 18,446 1.07%15,917 2,529 1,662 867 - - - 350.4 Land Ri hts 19,802,757 1.30% 257,436 1.19%235,653 21,783 14,318 7,465 - - - 352.0 Structures & Improvements 24,160,731 1.65% 398,652 1.63%393,820 4,832 3,176 1,656 - - - 353.0 Station Equipment 255,414,404 2.33% 5,951,156 2.41% 6,155,487 204,332 134,307 70,024 - - -
354.0 Towers & Fixture 17,174,300 1.80% 309,137 1.51% 259,332 49,805 32,737 17,068 - - -
355.0 Poles & Fixtures 211,960,452 1.38% 2,925,054 1.93% 4,090,837 1,165,782 766,269 399,514 - - -
356.0 OH Conductor & Devices 137,417,573 1.59% 2,184,939 2.14% 2,940,736 755,797 496,785 259,012 - - -
357.0 UG Conduit 2,987,090 1.64% 48,988 1.64%48,988 - - - - - - 358.0 UG Conductor & Devices 2,342,956 2.02% 47,328 2.06%48,265 937 616 321 - - - 359.0 Roads & Trails 2,098,308 1.66% 34,832 1.41%29,586 5,246 3,448 1,798 - - -
Total 674,846,137 1.80% 12,175,968 2.11% 14,218,621 2,042,653 1,342,636 700,017 - - -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 5 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationDISTRIBUTION PLANT - IDAH360.4 Land - Easements 2,158,369 1.34% 28,922 1.34%28,922 - - - - - -
361.0 Structures & Improvements 6,408,200 1.62% 103,813 1.72%110,221 6,408 - 6,408 - - -
362.0 Station Equipment 43,874,533 1.97% 864,328 2.68% 1,175,837 311,509 - 311,509 - - -
364.0 Poles, Towers & Fixture 129,145,101 2.31% 2,983,252 2.57% 3,319,029 335,777 - 335,777 - - -
365.0 OH Conductor & Devices 85,907,076 2.82% 2,422,580 2.71% 2,328,082 94,498 - 94,498 - - - 366.0 UG Conduit 37,337,287 2.71% 1,011,840 2.14%799,018 212,823 - 212,823 - - - 367.0 UG Conductor & Devices 65,130,690 5.83% 3,797,119 3.44% 2,240,496 1,556,623 - 1,556,623 - - -
368.0 Line Transformers 76,377,442 2.11% 1,611,564 2.16% 1,649,753 38,189 - 38,189 - - -
369.1 OH Services 18,841,724 2.92% 550,178 2.08%391,908 158,270 - 158,270 - - -
369.2 UG Services - Spokane Network 2,336 2.73%64 2.16%50 13 - 13 - - -
369.3 UG Services - Other 35,869,832 2.57% 921,855 2.06%738,919 182,936 - 182,936 - - - 370.0 Meters 22,587,194 7.65% 1,727,920 9.06% 2,046,400 318,479 - 318,480 - - - 373.1 Street Li htin & Si nal S s-Mercur Vapo 1,651,248 1.36% 22,457 0.99% 16,347 6,110 - 6,110 - - -
373.2 Street Li htin & Si nal S s-UG Conducto 1,859,726 1.91% 35,521 2.01% 37,381 1,860 - 1,860 - - -
373.3 Street Li htin & Si nal S s-Decorative 4,766,953 2.45% 116,790 2.61% 124,417 7,627 - 7,627 - - -
373.4 Street Li htin & Si nal S s-Sodium Vapo 9,004,618 3.48% 313,361 3.04% 273,740 39,620 - 39,620 - - -
373.5 Street Li htin & Si nal S s-LED 1,358,625 6.66% 90,484 3.17%43,068 47,416 - 47,416 - - - Total 542,280,955 3.06% 16,602,049 2.83% 15,323,589 1,278,460 - 1,278,459 - - -
DISTRIBUTION PLANT - WASHINGTO
360.4 Land - Easements 338,259 1.34%4,533 1.34%4,533 - - - - - -
361.0 Structures & Improvements 14,662,848 1.62% 237,538 1.72%252,201 14,663 14,663 - - - -
362.0 Station Equipment 80,639,683 1.97% 1,588,602 2.68% 2,161,144 572,542 572,542 - - - -
363.0 Ener Stora e Equipment 2,597,845 5.00% 129,892 6.80%176,653 46,761 46,761 - - - - 364.0 Poles, Towers & Fixture 230,687,712 2.31% 5,328,886 2.57% 5,928,674 599,788 599,788 - - - - 365.0 OH Conductor & Devices 146,287,539 2.82% 4,125,309 2.71% 3,964,392 160,916 160,916 - - - -
366.0 UG Conduit 66,772,621 2.71% 1,809,538 2.14% 1,428,934 380,604 380,604 - - - -
367.0 UG Conductor & Devices 120,619,583 5.83% 7,032,122 3.44% 4,149,314 2,882,808 2,882,808 - - - -
368.0 Line Transformers 166,582,553 2.11% 3,514,892 2.16% 3,598,183 83,291 83,291 - - - -
369.1 OH Services 37,869,759 2.92% 1,105,797 2.08%787,691 318,106 318,106 - - - - 369.2 UG Services - Spokane Network 4,333,535 2.73% 118,306 2.16%93,604 24,701 24,701 - - - - 369.3 UG Services - Other 61,444,848 2.57% 1,579,133 2.06% 1,265,764 313,369 313,369 - - - -
370.0 Meters 28,022,764 3.39% 949,972 2.89%809,858 140,114 140,114 - - - -
371.01 Install on Customer Premises - EV Res Char in Station 128,020 10.00% 12,802 10.36%13,263 461 461 - - - -
371.02 Install on Customer Premises - EV Other Char in Station 91,098 10.00%9,110 10.35%9,429 319 319 - - - -
373.1 Street Li htin & Si nal S s-Mercur Vapo 2,928,934 1.36% 39,833 0.99% 28,996 10,837 10,837 - - - - 373.2 Street Li htin & Si nal S s-UG Conducto 2,093,923 1.91% 39,994 2.01% 42,088 2,094 2,094 - - - - 373.3 Street Li htin & Si nal S s-Decorative 6,563,743 2.45% 160,812 2.61% 171,314 10,502 10,502 - - - -
373.4 Street Li htin & Si nal S s-Sodium Vapo 18,499,323 3.48% 643,776 3.04% 562,379 81,397 81,397 - - - -
373.5 Street Li htin & Si nal S s-LED 8,836,762 6.66% 588,528 3.17%280,125 308,403 308,403 - - - -
Total 1,000,001,352 2.90% 29,019,374 2.57% 25,728,539 3,290,834 3,290,834 - - - -
DISTRIBUTION PLANT - ED A362.0 Station Equipment 2,127,322 1.97% 41,908 2.68%57,012 15,104 10,311 4,792 - - - 370.0 Meters 157,018 3.39%5,323 2.89%4,538 785 536 249 - - -
Total 2,284,340 2.07% 47,231 2.69%61,550 14,319 9,776 4,543 - - -
ELECTRIC GENERAL PLANT - ED AN
390.1 Structures & Improvements 4,323,042 1.67% 72,195 1.90%82,138 9,943 6,788 3,155 - - - 391.1 Computer Equipment 5,726,014 21.28% 1,218,496 20.00% 1,145,203 73,293 50,037 23,256 - - - 393.0 Stores Equipment 375,022 4.58% 17,176 4.00%15,001 2,175 1,485 690 - - -
394.0 Tools, Shop & Gara e Equipmen 2,850,940 4.78% 136,275 5.00% 142,547 6,272 4,282 1,990 - - -
394.1 Tools, Shop & Gara e Equipment-EV Char er 51,258 10.00%5,126 10.54%5,403 277 189 88 - - -
395.0 Laborator Equipment 678,437 13.73% 93,149 6.67%45,252 47,898 32,700 15,198 - - -
397.0 Communication Equipment 44,931,192 2.81%6.67% Full Accrued 11,925,278 2.81% 335,100 - - 335,100 228,773 106,327 - - -
Depreciable 33,005,914 2.81% 927,466 6.67% 2,201,494 1,274,028 869,779 404,249 - - -
398.0 Miscellaneous Equipmen 141,145 13.31% 18,786 10.00% 14,114 4,672 3,190 1,482 - - -
Total 59,077,049 4.78% 2,823,769 6.18% 3,651,152 827,382 564,854 262,528 - - -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 6 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationELECTRIC GENERAL PLANT - ED I390.1 Structures & Improvements 2,416,083 1.67% 40,349 1.90%45,906 5,557 - 5,557 - - -
391.1 Computer Equipment - 21.28%- 20.00%- - - - - - -
393.0 Stores Equipment 14,745 4.58%675 4.00%590 86 - 86 - - -
394.0 Tools, Shop & Gara e Equipmen 265,743 4.78% 12,703 5.00% 13,287 585 - 585 - - -
395.0 Laborator Equipment 26,663 13.73%3,661 6.67%1,778 1,882 - 1,882 - - -
397.0 Communication Equipment 6,177,253 2.81%6.67%
Full Accrued 783,683 2.81% 22,021 - - 22,021 - 22,021 - - -
Depreciable 5,393,570 2.81% 151,559 6.67%359,751 208,192 - 208,192 - - -
398.0 Miscellaneous Equipmen - 13.31% - 10.00% - - - - - - - Total 8,900,488 2.60% 230,968 4.73%421,312 190,344 - 190,344 - - -
ELECTRIC GENERAL PLANT - ED W
390.1 Structures & Improvements 1,052,423 1.67% 17,575 1.90%19,996 2,421 2,421 - - - -
391.1 Computer Equipment 2,656,452 21.28% 565,293 20.00%531,290 34,003 34,003 - - - -
393.0 Stores Equipment 10,739 4.58%492 4.00%430 62 62 - - - - 394.0 Tools, Shop & Gara e Equipmen 849,600 4.78% 40,611 5.00% 42,480 1,869 1,869 - - - - 395.0 Laborator Equipment 210,611 13.73% 28,917 6.67%14,048 14,869 14,869 - - - -
397.0 Communication Equipment 12,650,489 2.81%6.67%
Full Accrued 2,229,270 2.81% 62,642 - - 62,642 62,642 - - - -
Depreciable 10,421,219 2.81% 292,836 6.67%695,095 402,259 402,259 - - - -
Total 17,430,315 5.79% 1,008,367 7.48% 1,303,339 294,972 294,972 - - - -
TOTAL ELECTRIC PLAN 3,615,040,405 2.52% 91,094,217 2.65% 95,802,670 4,708,452 2,804,770 1,903,665 - - -
COMMON PLAN
GENERAL PLANT - CD A389.3 Removin Propert of Others 1,709,412 1.56% 26,667 1.77%30,257 3,590 1,724 801 516 218 331 390.1 Structures & Improvements 102,347,148 2.00% 2,046,943 2.17% 2,220,933 173,990 83,538 38,826 25,003 10,570 16,054
391.0 Office Furniture & Equipmen 11,487,279 17.63% 2,025,207 6.67% 766,202 1,259,006 604,486 280,948 180,921 76,482 116,168
391.1 Computer Equipment 46,722,688 23.70% 11,073,277 20.00% 9,344,538 1,728,739 830,018 385,769 248,423 105,018 159,511
391.11 Computer Hardware 1,061,316 20.00% 212,263 20.00% 212,263 - - - - - -
394.0 Tools, Shop & Gara e Equipmen 12,886,025 4.93% 635,281 5.00% 644,301 9,020 4,331 2,013 1,296 548 832 395.0 Laborator Equipment 355,663 14.29% 50,824 6.67%23,723 27,102 13,012 6,048 3,895 1,646 2,501
397.0 Communication Equipment 38,269,411 3.40% 6.67%
Full Accrued 3,740,758 3.40% 127,186 - - 127,186 61,066 28,382 18,277 7,726 11,735
Depreciable 34,528,654 3.40% 1,173,974 6.67% 2,303,061 1,129,087 542,108 251,957 162,252 68,590 104,181
397.2 Communication Equipment-Portable 5,344,320 11.95% 638,646 10.00% 534,432 104,214 50,036 23,255 14,976 6,331 9,616 398.0 Miscellaneous Equipmen 385,353 40.48% 155,991 10.00% 38,535 117,456 56,394 26,210 16,879 7,135 10,838 Total 220,568,616 8.24% 18,166,260 7.31% 16,118,245 2,048,015 983,312 457,016 294,303 124,413 188,970
GENERAL PLANT - CD AN
389.3 Removin Propert of Others 25,277 1.56%394 1.77%447 53 28 13 8 4 -
389.4 Land Easements 39,787 0.39%155 0.20%80 76 40 19 12 5 - 390.1 Structures & Improvements 10,664,504 2.00% 213,290 2.17%231,420 18,130 9,630 4,476 2,828 1,195 - 391.1 Computer Equipment 184,834 23.70% 43,806 20.00%36,967 6,839 3,633 1,688 1,067 451 -
393.0 Stores Equipment 3,907,851 4.33% 169,210 4.00%156,314 12,896 6,850 3,184 2,012 850 -
394.0 Tools, Shop & Gara e Equipmen 216,607 4.93% 10,679 5.00% 10,830 152 81 37 24 10 -
395.0 Laborator Equipment 26,941 14.29%3,850 6.67%1,797 2,053 1,091 507 320 135 -
397.0 Communication Equipment 6,480,527 3.40%6.67% Full Accrued 3,579,321 3.40% 121,697 - - 121,697 64,645 30,045 18,982 8,025 -
Depreciable 2,901,206 3.40% 98,641 6.67% 193,510 94,869 50,394 23,422 14,798 6,256 -
397.2 Communication Equipment-Portable 3,089,684 11.95% 369,217 10.00% 308,968 60,249 32,004 14,875 9,398 3,973 -
398.0 Miscellaneous Equipmen 4,992 40.48% 2,021 10.00% 499 1,522 808 376 237 100 - Total 24,641,003 4.19% 1,032,960 3.82% 940,833 92,127 48,937 22,745 14,370 6,075 -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 7 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationGENERAL PLANT - CD ID390.1 Structures & Improvements 7,162,320 2.00% 143,246 2.17% 155,422 12,176 - 9,474 - 2,702 -
391.1 Computer Equipment 85,095 23.70% 20,168 20.00%17,019 3,149 - 2,450 - 699 -
393.0 Stores Equipment 155,294 4.33%6,724 4.00%6,212 512 - 399 - 114 -
394.0 Tools, Shop & Gara e Equipmen 972,025 4.93% 47,921 5.00% 48,601 680 - 529 - 151 -
395.0 Laborator Equipment 537 14.29%77 6.67%36 41 - 32 - 9 -
397.0 Communication Equipment 3,781,722 3.40%6.67%
Full Accrued 50,509 3.40%1,717 - - 1,717 - 1,336 - 381 -
Depreciable 3,731,213 3.40% 126,861 6.67% 248,872 122,011 - 94,934 - 27,077 -
397.2 Communication Equipment-Portable - 11.95%- 0.00%- - - - - - - 398.0 Miscellaneous Equipmen - 40.48% - 0.00% - - - - - - - Total 12,156,993 2.85% 346,714 3.92%476,162 129,448 - 100,721 - 28,727 -
GENERAL PLANT - CD WA
390.1 Structures & Improvements 7,111,821 2.00% 142,236 2.17%154,327 12,090 9,407 - 2,683 - -
391.1 Computer Equipment 414,017 20.00% 82,803 20.00%82,803 - - - - - - 393.0 Stores Equipment 133,294 4.33%5,772 4.00%5,332 440 342 - 98 - - 394.0 Tools, Shop & Gara e Equipmen 20,894 4.93% 1,030 5.00% 1,045 15 11 - 3 - - 395.0 Laborator Equipment 1,681 14.29%240 6.67%112 128 100 - 28 - -
397.0 Communication Equipment 1,771,266 3.40%6.67%
Full Accrued 309,204 3.40% 10,513 - - 10,513 8,180 - 2,333 - -
Depreciable 1,462,061 3.40% 49,710 6.67%97,519 47,809 37,200 - 10,610 - -
397.2 Communication Equipment-Portable - 11.95%- 10.00%- - - - - - -
398.0 Miscellaneous Equipmen 4,986 40.48% 2,018 10.00% 499 1,520 1,182 - 337 - -
Total 9,457,958 3.11% 294,323 3.61%341,637 47,314 36,814 - 10,500 - -
TOTAL COMMON PLAN 266,824,571 7.44% 19,840,257 6.70% 17,876,876 1,963,381 995,436 379,040 298,174 101,761 188,970
GAS PLAN
UNDERGROUND STORAGE - GD AN
350.2 Ri hts of Wa 59,812 1.85% 1,107 1.35% 807 299 - - 211 88 -
351.1 Structures & Improvements 1,512,971 1.51% 22,847 1.52%22,997 150 - - 106 44 -
351.2 Compressor Station 275,255 1.38%3,799 1.15%3,165 633 - - 447 187 - 351.3 Measurin & Re ulatin Station 52,850 1.37%724 1.09%576 148 - - 104 44 - 351.4 Office 110,236 1.60%1,764 1.37%1,510 254 - - 179 75 -
351.41 Pump House 61,656 1.37%845 1.09%672 173 - - 122 51 -
352.0 Stora e Wells 12,966,425 1.15% 149,114 1.38%178,937 29,823 - - 21,034 8,789 -
352.2 Reservoirs 203,330 2.36%4,799 1.96%3,985 813 - - 574 240 -
352.3 Cushion Natural Gas 5,359,690 0.42% 22,511 0.79%42,342 19,831 - - 13,987 5,844 - 353.0 Lines 1,044,477 1.51% 15,772 1.22%12,743 3,029 - - 2,136 893 - 354.0 Compressor Station Equipment 12,136,481 1.87% 226,952 1.69%205,107 21,846 - - 15,408 6,438 - 355.0 Measurin & Re ulatin Equipment 807,236 27.71% 223,685 3.81%30,756 192,929 - - 136,070 56,859 -
356.0 Purification Equipmen 403,713 1.36% 5,490 0.36% 1,453 4,037 - - 2,847 1,190 -
357.0 Other Equipment 2,102,299 2.20% 46,251 1.79%37,631 8,619 - - 6,079 2,540 -
Total 37,096,431 1.96% 725,657 1.46% 542,681 182,976 - - 129,050 53,926 -
UNDERGROUND STORAGE - GD O351.2 Compressor Station 264 1.92%5 1.89%5 0 - - - - 0
351.4 Office 88,120 1.93% 1,701 1.75% 1,542 159 - - - - 159
352.0 Stora e Wells 963,918 1.67% 16,097 1.85%17,832 1,735 - - - - 1,735
352.2 Reservoirs 1,464,162 1.63% 23,866 1.99%29,137 5,271 - - - - 5,271
352.3 Cushion Natural Gas 450,620 1.49%6,714 1.90%8,562 1,848 - - - - 1,848 353.0 Lines 62,304 1.80%1,121 1.59%991 131 - - - - 131 354.0 Compressor Station Equipment 2,935,116 2.02% 59,289 1.82% 53,419 5,870 - - - - 5,870
355.0 Measurin & Re ulatin Equipment 71,054 28.31% 20,115 1.74%1,236 18,879 - - - - 18,879
356.0 Purification Equipmen - 1.36% - 0.00% - - - - - - -
357.0 Other Equipment 76,672 2.47%1,894 2.25%1,725 169 - - - - 169
Total 6,112,230 2.14% 130,803 1.87% 114,449 16,354 - - - - 16,354
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 8 of 10
[1][2][3][4][5][6][7][8][9][10] [11] [12]
Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationDISTRIBUTION PLANT - GD A375.0 Structures & Improvements - 1.83%- 1.88%- - - - - - -
376.0 Mains 2,512,521 2.39% 60,049 2.28%57,285 2,764 - - 1,943 821 -
378.0 Measurin /Re ulatin Station Equipmen 127,100 3.58% 4,550 3.37% 4,283 267 - - 188 79 -
379.0 Measurin /Re ulatin Cit Gate Equipmen - 2.87% - 2.66% - - - - - - -
Total 2,639,621 2.45% 64,599 2.33%61,569 3,031 - - 2,130 901 -
DISTRIBUTION PLANT - GD I
374.4 Land - Easements 63,135 2.01%1,269 1.66%1,048 221 - - - 221 -
375.0 Structures & Improvements 364,739 1.83%6,675 1.88%6,857 182 - - - 182 -
376.0 Mains 104,713,429 2.39% 2,502,651 2.28% 2,387,466 115,185 - - - 115,185 -
378.0 Measurin /Re ulatin Station Equipmen 2,221,364 3.58% 79,525 3.37% 74,860 4,665 - - - 4,665 - 379.0 Measurin /Re ulatin Cit Gate Equipmen 4,503,307 2.87% 129,245 2.66% 119,788 9,457 - - - 9,457 - 380.0 Services 68,825,885 2.42% 1,665,586 2.45% 1,686,234 20,648 - - - 20,648 -
381.0 Meters 23,545,143 2.76% 649,846 2.18%513,284 136,562 - - - 136,562 -
385.0 Measurin /Re ulatin Industrial Equipmen 769,995 1.88% 14,476 1.73% 13,321 1,155 - - - 1,155 -
Total 205,006,998 2.46% 5,049,273 2.34% 4,802,858 246,414 - - - 246,414 -
DISTRIBUTION PLANT - GD O374.4 Land - Easements 392,457 2.01%7,888 1.66%6,515 1,374 - - - - 1,374 375.0 Structures & Improvements 378,029 1.85% 6,994 2.04% 7,712 718 - - - - 718
376.0 Mains 197,898,741 1.94% 3,839,236 2.17% 4,294,403 455,167 - - - - 455,167
378.0 Measurin /Re ulatin Station Equipmen 5,175,205 2.59% 134,038 3.20% 165,607 31,569 - - - - 31,569
379.0 Measurin /Re ulatin Cit Gate Equipmen 2,048,674 2.43% 49,783 2.74% 56,134 6,351 - - - - 6,351
380.0 Services 90,570,997 1.68% 1,521,593 2.23% 2,019,733 498,140 - - - - 498,140 381.0 Meters 41,418,933 3.19% 1,321,264 3.36% 1,391,676 70,412 - - - - 70,412 385.0 Measurin /Re ulatin Industrial Equipmen 1,550,095 1.29% 19,996 1.43% 22,166 2,170 - - - - 2,170
387.0 Other Equipment 539 1.00%- - - - - - - - -
Total 339,433,670 2.03% 6,900,791 2.35% 7,963,945 1,063,154 - - - - 1,063,154
DISTRIBUTION PLANT - GD W374.4 Land - Easements 123,263 2.01%2,478 1.66%2,046 431 - - 431 - - 375.0 Structures & Improvements 568,032 1.83% 10,395 1.88%10,679 284 - - 284 - -
376.0 Mains 198,893,035 2.39% 4,753,623 2.28% 4,534,761 218,862 - - 218,861 - -
378.0 Measurin /Re ulatin Station Equipmen 3,592,928 3.58% 128,627 3.37% 121,082 7,545 - - 7,545 - -
379.0 Measurin /Re ulatin Cit Gate Equipmen 2,354,606 2.87% 67,577 2.66% 62,633 4,945 - - 4,945 - -
380.0 Services 146,070,841 2.42% 3,534,914 2.45% 3,578,736 43,821 - - 43,821 - - 381.0 Meters 52,520,303 3.24% 1,701,658 3.09% 1,622,877 78,780 - - 78,780 - - 385.0 Measurin /Re ulatin Industrial Equipmen 2,591,276 1.88% 48,716 1.73% 44,829 3,887 - - 3,887 - -
Total 406,714,285 2.52% 10,247,988 2.45% 9,977,643 270,345 - - 270,345 - -
GAS GENERAL PLANT - GD AN
391.1 Office Furniture and Equipmen 6,650 19.83% 1,319 20.00% 1,330 11 - - 8 3 - 394.0 Tools, Shop & Gara e Equipmen 382,502 4.00% 15,300 5.00% 19,125 3,825 - - 2,688 1,137 - 395.0 Laborator Equipment 120,039 16.74% 20,095 6.67%8,007 12,088 - - 8,496 3,592 - Total 509,191 7.21% 36,713 5.59% 28,462 8,252 - - 5,800 2,452 -
GAS GENERAL PLANT - GD I
394.0 Tools, Shop & Gara e Equipmen 337,941 4.00% 13,518 5.00% 16,897 3,379 - - - 3,379 -
395.0 Laborator Equipment 4,970 16.74%832 6.67%332 501 - - - 501 -
397.0 Communication Equipment 494,797 2.86%6.67%
Full Accrued 136,296 2.86%3,898 - - 3,898 - - - 3,898 -
Depreciable 358,501 2.86% 10,253 6.67% 23,912 13,659 - - - 13,659 -
Total 837,709 3.40% 28,501 4.91%41,141 12,640 - - - 12,640 -
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 9 of 10
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Account
Number Description
12/31/2016 EOP
Balance
Existing
Rate
dusted Annual
Deprec. (EOP)
Proposed
Study
Rate
ropose
Annual
Depreciation
(EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho
Natural Gas
Allocation
Oregon
Natural Gas
AllocationGAS GENERAL PLANT - GD O390.1 Structures & Improvements 3,604,553 1.46% 52,626 3.02%108,858 56,231 - - - - 56,231
391.1 Computer Equipment - 20.00%- 0.00%- - - - - - -
393.0 Stores Equipment 57,227 4.89%2,798 4.00%2,289 509 - - - - 509
394.0 Tools, Shop & Gara e Equipmen 951,077 5.35% 50,883 5.00% 47,554 3,329 - - - - 3,329
395.0 Laborator Equipment 40,917 17.63%7,214 6.67%2,729 4,485 - - - - 4,485
397.0 Communication Equipment 1,228,108 6.71% 82,406 6.67% 81,915 491
Full Accrued 70,280 6.71%4,716 - - 4,716 - - - - 4,716
Depreciable 1,157,828 6.71% 77,690 6.67% 77,227 463 - - - - 463
398.0 Miscellaneous Equipmen 2,367 5.07% 120 10.00% 237 117 - - - - 117 Total 5,884,249 3.33% 196,047 4.06%238,893 42,846 - - - - 42,846
GAS GENERAL PLANT - GD WA
390.1 Structures & Improvements 2,233,288 3.53% 78,835 3.59%80,175 1,340 - - 1,340 - -
393.0 Stores Equipment 88,160 4.65%4,099 4.00%3,526 573 - - 573 - -
394.0 Tools, Shop & Gara e Equipmen 1,915,821 4.00% 76,633 5.00% 95,791 19,158 - - 19,158 - - 395.0 Laborator Equipment 15,240 16.74%2,551 6.67%1,017 1,535 - - 1,535 - -
397.0 Communication Equipment 689,935 2.86%6.67%
Full Accrued 160,378 2.86%4,587 - - 4,587 - - 4,587 - -
Depreciable 529,557 2.86% 15,145 6.67%35,306 20,160 - - 20,160 - -
Total 4,942,444 3.68% 181,851 4.37%215,815 33,964 - - 33,964 - -
COMMON GAS GENERAL PLANT - GD A
391.0 Office Furniture & Equipmen 378,871 6.49% 24,589 6.67% 25,271 682 - - 329 139 214
391.1 Computer Equipment 236,062 21.60% 50,989 20.00%47,212 3,777 - - 1,820 769 1,188
394.0 Tools, Shop & Gara e Equipmen 3,311,835 5.06% 167,579 5.00% 165,592 1,987 - - 958 405 625
395.0 Laborator Equipment 161,302 7.15% 11,533 6.67%10,759 774 - - 373 158 243
397.0 Communication Equipment 992,932 3.84% 6.67%
Full Accrued 612,664 3.84% 23,526 - - 23,526 - - 11,337 4,792 7,397
Depreciable 380,268 3.84% 14,602 6.67% 25,364 10,762 - - 5,186 2,192 3,384
Total 5,081,003 5.76% 292,819 5.40%274,198 18,621 - - 8,973 3,793 5,855
TOTAL GAS PLAN 1,014,257,830 2.35% 23,855,042 2.39% 24,261,654 406,611 - - 382,334 294,846 1,083,792
TOTAL UTILITY PLAN 4,896,122,805 2.75% 134,789,517 2.82% 137,941,199 3,151,683 1,809,334 1,524,625 680,508 396,607 894,821
Attachment B-1: Depreciation Expense Impact by FERC Account (excluding Transportation)
Clearwater_PR_02 Attachment 3 Page 10 of 10