HomeMy WebLinkAbout20180702Avista to Clearwater_PR_02 - Attachment 5.pdfAvista’s Application to Revise its Electric
and Natural Gas Book Depreciation Rates
Attachment B-3: General Plant
Reserve Adjustment
Clearwater_PR_02 Attachment 5 Page 1 of 2
Account Name
Book Depreciation
Reserve
Annual
Accrual CD AA CD AN CD WA CD ID ED AN ED WA ED ID GD AA GD AN GD WA GD ID GD OR Check WA - E ID - E WA - G ID - G OR - G
Unrecovered Reserve Ad ustment for Amortization - Electric Plant391.1 Office Furniture and E ui ment - Com uter Hardwar 823,803 164,761 71.475% 28.525% 0.000%- 127,394 37,366 - 393 Stores E ui men 33,649 6,730 98.889% 0.468% 0.643%- 4,575 2,155 - 394 ools, Sho , and Gara e E ui ment 55,485 11,097 81.977% 14.136% 3.887%- 7,779 3,318 - 395 Laborator E ui ment 50,698 10,140 63.843% 33.464% 2.694%- 7,812 2,327 - 397 Communication E ui men 756,003 151,201 59.611% 25.648% 14.742%- 100,312 50,888 - 398 Miscellaneous E ui men 10,945 2,189 100.000% 0.000% 0.000%- 1,494 695 - Total Unrecovered Reserve for Amortization - Electric Plant 1,530,425 306,085 221,671 84,414
Unrecovered Reserve Ad ustment for Amortization - Gas Plant - WA and ID391.1 Office Furniture and E ui ment - Com uter Hardwar 766 153 100.000% 0.000%0.000%- 108 46 - 393 Stores E ui men 4,889 978 0.000%100.000% 0.000%- 978 - - 394 ools, Sho , and Gara e E ui ment 3,000 600 8.557% 83.214%8.229%- 535 65 - 395 Laborator E ui ment 4,464 893 97.405%1.957% 0.638%- 629 264 - 397 Communication E ui men 67,070 13,414 0.000% 58.444% 41.556%- 7,840 5,574 -
Total Unrecovered Reserve for Amortization - Gas Plant - WA and ID 72,657 14,531 8,803 5,728
Unrecovered Reserve Ad ustment for Amortization - Gas Plant - Allocated All391 Office Furniture and E ui ment - Office Furniture and E ui men 24,707 4,941 100.000% - 2,381 1,007 1,554 -
391.1 Office Furniture and E ui ment - Com uter Hardwar 4,145 829 100.000%- 399 169 261 - 394 ools, Sho , and Gara e E ui ment 12,046 2,409 100.000% - 1,161 491 758 -
395 Laborator E ui ment 1,152 230 100.000%- 111 47 72 - 397 Communication E ui men 46,103 9,221 100.000% - 4,443 1,878 2,899 -
Total Unrecovered Reserve for Amortization - Gas Plant - Allocated All 85,849 17,170 8,274 3,498 5,399
Unrecovered Reserve Ad ustment for Amortization - Gas Plant - OR393 Stores E ui men 5,757 1,151 100.000% - 1,151 - 394 ools, Sho , and Gara e E ui ment 130,134 26,027 100.000% - 26,027 - 395 Laborator E ui ment 1,568 314 100.000% - 314 - 397 Communication E ui men 204,124 40,825 100.000% - 40,825 - 398 Miscellaneous E ui men 861 172 100.000%- 172 - Total Unrecovered Reserve for Amortization - Gas Plant - OR 340,722 68,144 68,144 -
Unrecovered Reserve Ad ustment for Amortization - Common Plant391 Office Furniture and E ui ment - Office Furniture and E ui men 1,358,979 271,796 100.000%- 130,497 60,651 39,058 16,511 25,079 - 391.1 Office Furniture and E ui ment - Com uter Hardwar 6,466,193 1,293,239 98.049% 0.376% 1.409% 0.167%- 625,563 285,834 187,015 77,828 116,999 - 391.11 Office Furniture and E ui ment - Com uter Hardwar 33,872 6,774 100.000%- 3,253 1,512 973 412 625 - 393 Stores E ui men 20,083 4,017 0.000% 96.603% 1.939% 1.458%- 2,122 1,004 623 269 - - 394 ools, Sho , and Gara e E ui ment 8,057 1,611 91.425%0.757% 0.031% 7.788%- 714 429 214 118 136 - 395 Laborator E ui ment 50,762 10,152 97.920% 1.929% 0.114% 0.036%- 4,886 2,270 1,462 618 917 -
397 Communication E ui men 3,032,584 606,517 84.563% 5.367% 4.436% 5.634%- 284,478 149,076 84,751 40,887 47,324 - 397.2 Communication E ui ment - Portable 101,220 20,244 55.028% 44.972%- 10,185 4,734 3,021 1,277 1,028 -
398 Miscellaneous E ui men 192,597 38,519 98.613% 0.260% 1.127% 0.000%- 18,629 8,501 5,570 2,314 3,505 - Total Unrecovered Reserve for Amortization - Common Plant 5,115,321 1,023,064 503,436 211,976 150,810 57,400 99,442
Grand Total 1,399,932 725,107 296,390 150,281 55,170 172,985
Page 1 of 1
Attachment B-3: General Plant Reserve Adjustment
Clearwater_PR_02 Attachment 5 Page 2 of 2