20180702Avista to Clearwater_PR_02 - Attachment 4.pdf

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

Attachment B-2: Changes in
Depreciation Expense, Transportation Assets

Clearwater_PR_02 Attachment 4 Page 1 of 5
Total Increase /
(Decrease)
(3,402,830)
W ID W ID OR W ID W ID OR
Service Jurisdiction
Avg. Transportation
Pool Assignment
(2014-2016) ED AN GD AN OR ED ED GD GD GD ED ED GD GD GD
OPERATING - O&M Expense
CD A 0.8% 70.328% 20.445% 9.227% 68.270% 31.730% 70.287% 29.713%(25,537) (12,261) (5,699) (3,670) (1,551) (2,356) -
AN 0.6% 77.808% 22.192%68.270% 31.730% 70.287% 29.713%(21,550) (11,447) (5,320) (3,361) (1,421) - -
ID 0.8% 77.808% 22.192%100.0%100.0%(28,183) - (21,928) - (6,254) - -
W 4.0% 77.808% 22.192%100.0%100.0%(136,891) (106,512) - (30,379) - - -
ED AN 6.1% 100.0%68.270% 31.730%(206,113) (140,714) (65,400) - - - -
ID 4.4% 100.0%100.0%(150,954) - (150,954) - - - -
W 7.6% 100.0%100.0%(259,212) (259,212) - - - - -
GD A 0.2%68.558% 31.442%70.287% 29.713% 100.0%(7,934) - - (3,823) (1,616) (2,495) -
AN 0.6%100.0%70.287% 29.713%(19,376) - - (13,619) (5,757) - -
ID 2.2%100.0%100.0%(74,425) - - - (74,425) - -
OR 3.5%100.0%100.0%(120,263) - - - - (120,263) -
W 4.9%100.0%100.0%(168,325) - - (168,325) - - -
35.8%(1,218,763) (530,146) (249,301) (223,177) (91,025) (125,114)
Attach. A
CAPITAL EXPENDITUR
CD A 0.2% 70.328% 20.445% 9.227% 68.270% 31.730% 70.287% 29.713%(6,938) (3,331) (1,548) (997) (421) (640) - ED AN 7.3% 100.0%68.270% 31.730%(248,021) (169,324) (78,697) - -- -
ID 14.2% 100.0%100.0%(482,251) - (482,251) - -- -
W 22.5% 100.0%100.0%(765,416) (765,416) - - - - - GD ID 3.5%100.0%100.0%(118,659) - - - (118,659) - -
OR 0.9%100.0%100.0%(30,309) - - - - (30,309) -
W 6.5%100.0%100.0%(221,798) - - (221,798) - - -
55.1%(1,873,391) (938,071) (562,496) (222,795) (119,080) (30,949)
LLOCATION FACTORS LLOCATED INCREASE / (DECREASE
Page 1 of 4Clearwater_PR_02 Attachment 4 Page 2 of 5
[1][2][3][4][5][6][7]
Account
Number Description
12/31/2016 EOP
Balance
 Existing 
Rate 
Adjusted Annual
Deprec. (EOP)
Proposed
Study
Rate
 Proposed 
Annual 
Depreciation 
(EOP) 
Increase or
(Decrease)
TRANSPORTATION
TRANSPORTATION - ED AN
392.2 LIGHT TRUCKS 3,283,203                7.16%235,077.36 7.77%255,104.90 20,027.54
392.3 MEDIUM TRUCKS 5,934,663                9.78%580,410.03 5.48%325,219.52 (255,190.50)
392.4 HEAVY TRUCKS 1,532,747                6.07%93,037.73 5.64%86,446.92 (6,590.81)
392.5 OTHER 1,970,423                3.03%59,703.81 6.26%123,348.47 63,644.66
396.3 MEDIUM TRUCKS 1,351,524                6.90%93,255.13 7.58%102,445.50 9,190.36
396.4 HEAVY TRUCKS 5,839,932                8.75%510,994.02 3.75%218,997.44 (291,996.58)
396.5 OTHER 681,952                   5.42%36,961.82 8.18%55,783.71 18,821.89
Total 20,594,44 1,609,440 1,167,346 (442,093)
TRANSPORTATION - ED ID
392.2 LIGHT TRUCKS 725,146                   7.16%51,920.48 7.77%56,343.87 4,423.39
392.3 MEDIUM TRUCKS 3,378,614                9.78%330,428.49 5.48%185,148.07 (145,280.42)
392.4 HEAVY TRUCKS 1,634,178                6.07%99,194.60 5.64%92,167.63 (7,026.97)
392.5 OTHER 1,920,818                3.03%58,200.77 6.26%120,243.18 62,042.41
396.3 MEDIUM TRUCKS 1,788,452                6.90%123,403.19 7.58%135,564.67 12,161.47
396.4 HEAVY TRUCKS 6,984,523                8.75%611,145.77 3.75%261,919.61 (349,226.15)
396.5 OTHER 809,390                   5.42%43,868.92 8.18%66,208.07 22,339.15
Total 17,241,121 1,318,162 917,595 (400,567)
TRANSPORTATION - ED WA
392.2 LIGHT TRUCKS 3,067,250                7.16%219,615.12 7.77%238,325.35 18,710.23
392.3 MEDIUM TRUCKS 8,398,445                9.78%821,367.92 5.48%460,234.79 (361,133.14)
392.4 HEAVY TRUCKS 4,544,055                6.07%275,824.14 5.64%256,284.70 (19,539.44)
392.5 OTHER 2,252,451                3.03%68,249.28 6.26%141,003.46 72,754.18
396.3 MEDIUM TRUCKS 2,950,962                6.90%203,616.38 7.58%223,682.92 20,066.54
396.4 HEAVY TRUCKS 10,313,316              8.75%902,415.18 3.75%386,749.36 (515,665.82)
396.5 OTHER 1,541,303                5.42%83,538.61 8.18%126,078.56 42,539.95
Total 33,067,78 2,574,627 1,832,359 (742,267)
Page 2 of 4Clearwater_PR_02 Attachment 4 Page 3 of 5
[1][2][3][4][5][6][7]
Account
Number Description
12/31/2016 EOP
Balance
 Existing 
Rate 
Adjusted Annual
Deprec. (EOP)
Proposed
Study
Rate
 Proposed 
Annual 
Depreciation 
(EOP) 
Increase or
(Decrease)
TRANSPORTATION - CD AA
392.2 LIGHT TRUCKS 313,842                   16.17%50,748.25 4.68%14,687.81 (36,060.45)
392.4 HEAVY TRUCKS 125,204                   6.07%7,599.86 7.48%9,365.23 1,765.37
392.5 OTHER 141,166                   5.67%8,004.10 7.24%10,220.40 2,216.30
396.5 OTHER 528,479                   4.91%25,948.30 3.40%17,968.27 (7,980.03)
Total 1,108,690 92,301 52,242 (40,059)
TRANSPORTATION - CD AN
392.1 AUTOS 134,402                   21.28%28,600.73 3.83%5,147.59 (23,453.14)
392.2 LIGHT TRUCKS 1,515,079                16.17%244,988.24 4.68%70,905.69 (174,082.56)
392.3 MEDIUM TRUCKS 557,558                   19.08%106,382.04 2.80%15,611.62 (90,770.42)
392.5 OTHER 259,075                   5.67%14,689.54 7.24%18,757.01 4,067.47
396.5 OTHER 544,008                   4.91%26,710.78 3.40%18,496.26 (8,214.52)
Total 3,010,121 421,371 128,918 (292,453)
TRANSPORTATION - CD ID
392.2 LIGHT TRUCKS 488,682                   16.17%79,019.85 4.68%22,870.31 (56,149.54)
392.3 MEDIUM TRUCKS 449,699                   19.08%85,802.52 2.80%12,591.57 (73,210.96)
392.5 OTHER 126,474                   5.67%7,171.09 7.24%9,156.74 1,985.65
396.5 OTHER 397,015                   4.91%19,493.43 3.40%13,498.51 (5,994.93)
Total 1,461,870 191,487 58,117 (133,370)
TRANSPORTATION - CD WA
392.2 LIGHT TRUCKS 2,110,359                16.17%341,244.98 4.68%98,764.78 (242,480.20)
392.3 MEDIUM TRUCKS 374,992                   19.08%71,548.42 2.80%10,499.77 (61,048.65)
392.5 OTHER 97,930                      5.67%5,552.63 7.24%7,090.12 1,537.50
396.3 MEDIUM TRUCKS 59,502                       ‐           - ‐           - -
396.5 OTHER 264,582                   4.91%12,990.96 3.40%8,995.77 (3,995.18)
Total 2,907,364 431,337 125,350 (305,987)
Page 3 of 4Clearwater_PR_02 Attachment 4 Page 4 of 5
[1][2][3][4][5][6][7]
Account
Number Description
12/31/2016 EOP
Balance
 Existing 
Rate 
Adjusted Annual
Deprec. (EOP)
Proposed
Study
Rate
 Proposed 
Annual 
Depreciation 
(EOP) 
Increase or
(Decrease)
TRANSPORTATION - GD AN
392.2 LIGHT TRUCKS 487,116                   16.25%79,156.33 5.78%28,155.30 (51,001.03)
392.3 MEDIUM TRUCKS 726,667                   12.76%92,722.76 4.92%35,752.03 (56,970.72)
392.4 HEAVY TRUCKS 391,213                   6.75%26,406.86 5.74%22,455.61 (3,951.25)
392.5 OTHER 89,557                      4.47%4,003.21 7.33%6,564.55 2,561.34
396.4 HEAVY TRUCKS 775,944                   11.20%86,905.73 2.11%16,372.42 (70,533.31)
396.5 OTHER 54,550                      5.65%3,082.10 7.46%4,069.46 987.36
Total 2,525,048 292,277 113,369 (178,908)
TRANSPORTATION - GD ID
392.2 LIGHT TRUCKS 946,641                   16.25%153,829.15 5.78%54,715.84 (99,113.30)
392.3 MEDIUM TRUCKS 796,744                   12.76%101,664.51 4.92%39,199.80 (62,464.72)
392.4 HEAVY TRUCKS 374,664                   6.75%25,289.81 5.74%21,505.70 (3,784.10)
392.5 OTHER 246,946                   4.47%11,038.47 7.33%18,101.12 7,062.65
396.4 HEAVY TRUCKS 377,084                   11.20%42,233.36 2.11%7,956.46 (34,276.89)
396.5 OTHER 370,635                   5.65%20,940.89 7.46%27,649.38 6,708.50
Total 3,112,713 354,996 169,128 (185,868)
TRANSPORTATION - GD OR
392.2 LIGHT TRUCKS 3,013,914                8.47%246,928.40 7.69%224,188.83 (22,739.57)
392.3 MEDIUM TRUCKS 1,066,189                8.64%92,118.74 4.90%52,243.26 (39,875.47)
392.4 HEAVY TRUCKS 92,389                       ‐           - ‐           - -
392.5 OTHER 39,769                      2.84%1,129.45 1.56%620.40 (509.05)
396.5 POWER OPERATED EQUIPMENT - OTHER 43,834                      4.64%2,033.90 4.61%2,020.75 (13.15)
Total 4,256,096 342,210 279,073 (63,137)
TRANSPORTATION - GD WA
392.2 LIGHT TRUCKS 3,442,957                16.25%559,480.45 5.78%199,002.89 (360,477.56)
392.3 MEDIUM TRUCKS 2,357,471                12.76%300,813.33 4.92%115,987.59 (184,825.75)
392.4 HEAVY TRUCKS 1,441,433                6.75%97,296.76 5.74%82,738.28 (14,558.48)
392.5 OTHER 842,844                   4.47%37,675.12 7.33%61,780.45 24,105.33
396.4 HEAVY TRUCKS 1,165,778                11.20%130,567.09 2.11%24,597.91 (105,969.18)
396.5 OTHER 1,292,720                5.65%73,038.71 7.46%96,436.95 23,398.24
Total 10,543,20 1,198,871 580,544 (618,327)
99,828,451 8,827,080 5,424,043 (3,403,036
Page 4 of 4Clearwater_PR_02 Attachment 4 Page 5 of 5