20180702Avista to Clearwater_PR_02 Attachment A.pdf

Avista’s Application to Revise its Electric
and Natural Gas Book Depreciation Rates
Attachment A: Summary of
Change in Depreciation Expense
Clearwater_PR_02 Attachment 2 Page 1 of 5
Summary of Change in Depreciation Expense, by Component
Electric - Change in Expense due to Proposed Study Rates
Plant (excl.
Transportation)Transportation
General Plant
Reserve Adjustment Total
Production Plant:
Steam Production Plant Attach. B-1 1,111,689 1,111,689$
Hydraulic Production Plant 593,852 593,852
Other Production Plant 319,151 319,151
Total Production Plant 2,024,692 - - 2,024,692
Transmission Plant 700,017 - - 700,017
Distribution Plant
Idaho (1,278,459) (1,278,459)
Washington - -
Electric Direct Allocated North (ED AN) 4,543 4,543
Distribution Plant (1,273,916) - - (1,273,916)
Electric General Plant:
Electric Direct Allocated North (ED AN) 262,528 Attach. B-3 (84,414) 178,114
Electric Direct Idaho (ED ID) 190,344 190,344
Electric Direct Washington (ED WA) - -
Total General Electric Plant 452,872 - (84,414) 368,458
Common Plant
Common Allocated All (CD AA) (457,016) (211,976) (668,992)
Common Allocated North (CD AN) (22,745) (22,745)
Common Idaho (CD ID) 100,721 100,721
Common Washington (CD WA) - -
Total Common General Plant Allocated to Electric (379,040) - (211,976) (591,016)
General Plant 73,832 - (296,390) (222,558)
Transportation Attach. B-2 (249,301) (249,301)
Total Electric Plant 1,524,625 (249,301) (296,390) 978,934$
Page 1 of 4Clearwater_PR_02 Attachment 2 Page 2 of 5
Summary of Change in Depreciation Expense, by Component
Natural Gas - Change in Expense due to Proposed Study Rates
Plant (excl.
Transportation)Transportation
General Plant
Reserve Adjustment Total
Common Plant:
Common Direct Allocated All (CD AA)Attach. B-1 (124,413) Attach. B-3 (57,400) (181,814)
Common Direct Allocated North (CD AN) (6,075) (6,075)
Common Direct Idaho 28,727 28,727
Common Direct Washington - -
Total Common General Plant (101,761) - (57,400) (159,161)
Gas General Plant:
Gas Direct Allocated North (GD AN) (2,452) 5,728 3,276
Gas Direct Idaho (GD ID) 12,640 12,640
Gas Direct Oregon (GD OR) - -
Gas Direct Washington (GD WA) - -
Gas Direct Allocated All (GD AA) (3,793) (3,498) (7,291)
Total Gas General Plant 6,395 - 2,231 8,625
General Plant (150,536)$
Underground Storage Plant
Gas Direct Allocated North (GD AN) (53,926) (53,926)
Gas Direct Oregon (GD OR) - -
Underground Storage Plant (53,926) - - (53,926)
Gas Distribution Plant:
Allocated North (901) (901)
Idaho (246,414) (246,414)
Oregon - -
Washington - -
Distribution Plant (247,315) - - (247,315)
Transportation - Attach. B-2 (91,025) - (91,025)
-
Total Gas Plant (396,607) (91,025) (55,170) (542,802)$
Page 2 of 4Clearwater_PR_02 Attachment 2 Page 3 of 5
Summary of Change in Depreciation Expense,
Separated by Direct and Allocated Plant
Electric - Change in Expense due to Proposed Study Rates
Directly Assigned
Plant Allocated Plant Total
Production Plant:
Steam Production Plant 1,111,689 1,111,689
Hydraulic Production Plant 593,852 593,852
Other Production Plant 319,151 319,151
Total Production Plant - 2,024,692 2,024,692
Transmission Plant 700,017 700,017
Distribution Plant
Idaho (1,278,459) (1,278,459)
Washington - -
Electric Direct Allocated North (ED AN) 4,543 4,543
Distribution Plant (1,278,459) 4,543 (1,273,916)
Electric General Plant:
Electric Direct Allocated North (ED AN) 178,114 178,114
Electric Direct Idaho (ED ID) 190,344 190,344
Electric Direct Washington (ED WA) - -
Total General Electric Plant 190,344 178,114 368,458
Common Plant
Common Allocated All (CD AA)(668,992) (668,992)
Common Allocated North (CD AN) (22,745) (22,745)
Common Idaho (CD ID)100,721 100,721
Common Washington (CD WA)- -
Total Common General Plant - (591,016) (591,016)
Total General Plant 190,344 (412,902) (222,558)
Transportation (150,954) (98,347) (249,301)
Total Electric Plant (1,239,070) 2,218,003 978,934
Page 3 of 4Clearwater_PR_02 Attachment 2 Page 4 of 5
Summary of Change in Depreciation Expense,
Separated by Direct and Allocated Plant
Natural Gas - Change in Expense due to Proposed Study Rates
Directly Assigned
Plant Allocated Plant Total
Common Plant:
Common Direct Allocated All (CD AA) (181,814) (181,814)
Common Direct Allocated North (CD AN) (6,075) (6,075)
Common Direct Idaho 28,727 28,727
Common Direct Washington - -
Total Common General Plant - (159,161) (159,161)
Gas General Plant:
Gas Direct Allocated North (GD AN) 3,276 3,276
Gas Direct Idaho (GD ID) 12,640 12,640
Gas Direct Oregon (GD OR)- -
Gas Direct Washington (GD WA)- -
Gas Direct Allocated All (GD AA)(7,291) (7,291)
Total Gas General Plant 12,640 (4,014) 8,625
Total General Plant (150,536)
Underground Storage Plant
Gas Direct Allocated North (GD AN) (53,926) (53,926)
Gas Direct Oregon (GD OR) - -
Total Underground Storage Plant - (53,926) (53,926)
Gas Distribution Plant:
Allocated North (901) (901)
Idaho (246,414) (246,414)
Oregon - -
Washington - -
Total Distribution Plant (246,414) (901) (247,315)
Transportation (74,425) (16,600) (91,025)
-
Total Gas Plant (308,199) (234,602) (542,802)
Page 4 of 4Clearwater_PR_02 Attachment 2 Page 5 of 5