20230518AVU to Staff 4 Attachment 1.pdf

1
Friel, Glen A.
From:Spanos, John J.
Sent:Friday, May 27, 2022 1:08 PM
To:Baldwin Bonney, Justin; Boni, Jason; Parsons, Amy
Cc:Friel, Glen A.
Subject:RE: [External] Avista results
Justin: 
We have incorporated an end of life component for some mass accounts and in particular meters, however, it is 
important to be able to reflect a plan/program that is expected to be implemented.  Also, we will have to identify which 
assets/vintages that will be part of the program if it is not the entire account. 
John 
From: Baldwin Bonney, Justin <[e-mail]>  
Sent: Wednesday, May 25, 2022 1:37 PM 
To: Spanos, John J. <[e-mail]>; Boni, Jason <[e-mail]>; Parsons, Amy 
<[e-mail]> 
Subject: RE: [External] Avista results 
Thank you John, 
Footnote on Idaho AMI is perfect, and thank you for splitting out Colstrip.  
I am going through some analysis on my end, and will discuss with Amy and Jason on what I am seeing. 
I am hoping to get a better understanding on the Idaho Meters– I know you had mentioned the combination of AMR 
and standard caused some oddities, but seeing that the curve adjusted to a longer life than standard meters alone was a 
bit shocking. For mass assets we may not have a similar approach to an estimated end of life (as is done for production 
facilities), but wondering if that could be added into the analysis?  I am hearing that the roll out date is being pushed 
out, but likely will occur prior to next depreciation study (though pretty darn close).  But I also realize that this is likely 
non‐standard at best, and likely not performed or considered inappropriate. 
Thank, 
Justin
1411 E Mission MSC-27
Spokane, WA 99202
W: 509.495.4130
C: 509.868.9989
From: Spanos, John J. <[e-mail]>  
Sent: Friday, May 20, 2022 8:40 AM 
To: Boni, Jason <[e-mail]>; Parsons, Amy <[e-mail]>; Baldwin Bonney, Justin 
[EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
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2
<[e-mail]> 
Subject: [External] Avista results 

All: 

Attached is an updated schedule that addresses the items we spoke about to update. 

Please note these particular changes: 
1) Split Colstrip by Idaho and Washington.(not a great plan for a depreciation study) 
2) Recalculated the weighted net salvage for all generation 
3) Revised presentation for Northeast including reserve adjustments 
4) Combined presentation to one rate for Idaho meters 
5) Supplied footnoted future rate for Idaho AMI meters  

Let me know your thoughts after you review 

Thanks 
John 

#BeHealthyBeSafeBeKind

John J Spanos, CDP | President
Gannett Fleming Valuation and Rate Consultants, LLC | 207 Senate Avenue, Camp Hill, PA 17011
t 717.886.5721| c 717.448.9365 | [e-mail]
Excellence Delivered As Promised
gannettfleming.com | Stay connected: LinkedIn | Facebook | Twitter  

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Staff_PR_004 Attachment 1 Page 2 of 25
2
Cc: Stromberger, Janessa D <[e-mail]> 
Subject: RE: [External] RE: Salvage / COR detail workpapers 

Hey Jason, 

Thank you for working through this with me today.  As we discussed, these updated totals are consistent with the 
approach for other plant account, that include both the 101 and the state incremental AFUDC (and having the additional 
10.5 K in with 5 year software).  Please take a look at the schedules in the attached file and verify this is the format you 
were thinking was correct. 

Thanks, 

Justin

1411 E Mission MSC-27
Spokane, WA 99202
W: 509.495.4130
C: 509.868.9989

From: Spanos, John J. <[e-mail]>  
Sent: Tuesday, November 22, 2022 3:15 PM 
To: Boni, Jason <[e-mail]>; Baldwin Bonney, Justin <[e-mail]> 
Cc: Stromberger, Janessa D <[e-mail]> 
Subject: RE: [External] RE: Salvage / COR detail workpapers 

Jason: 

There are a few reserve amounts that are not the same as what Justin had in his file.  I am looking through the files you 
sent as well as to the book reserve by subaccount. 

If the amounts that Justin showed in the file he sent are what you need believe to be accurate and no other account on 
report spreadsheet are incorrect then we can make the change 

John 

From: Boni, Jason <[e-mail]>  
Sent: Tuesday, November 22, 2022 5:44 PM 
To: Baldwin Bonney, Justin <[e-mail]>; Spanos, John J. <[e-mail]> 
Cc: Stromberger, Janessa D <[e-mail]> 
Subject: RE: [External] RE: Salvage / COR detail workpapers 

Hi John, 
Can you send me the file you have for the software accounts.  Your asset balance ties out, but your reserve balance is 
off. I think I found out the difference and its related to one account(CD.AA.303101). The amount of the reserve for that 
account is $10,150.37.  Maybe you purposely excluded it because it looks like the depreciation is a negative so the 
reserve keeps getting smaller and smaller or it didn’t get included in the file you received.   
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Staff_PR_004 Attachment 1 Page 3 of 25
3

From: Baldwin Bonney, Justin <[e-mail]>  
Sent: Monday, November 21, 2022 8:04 AM 
To: Spanos, John J. <[e-mail]> 
Cc: Boni, Jason <[e-mail]>; Stromberger, Janessa D <[e-mail]> 
Subject: RE: [External] RE: Salvage / COR detail workpapers 

Good morning John, and happy Thanksgiving. 

I apologize for the delayed response, but we were getting bogged down with some other forecast conversations.  

I will take the last item first: It would be great if you could place the three factors into a few Q&As on your 
testimony.  The rationale is exactly what we would like to have. 

As to the first portion (Software Accounts and the associated A/D), I think this might be something we rope in Jason, 
who has access to both the data you provided and knows where and how I pulled mine.  I do not know what exactly was 
provided, but am wondering if the variance is due to some ‘stranded’ A/D, or something similar, based to how 
PowerPlan associates A/D directly to software assets.   

Jason, can you look into the variance and see if you can identify the cause of the difference? 

Justin

1411 E Mission MSC-27
Spokane, WA 99202
W: 509.495.4130
C: 509.868.9989

From: Spanos, John J. <[e-mail]>  
Sent: Friday, November 11, 2022 7:00 AM 
To: Baldwin Bonney, Justin <[e-mail]> 
Cc: Boni, Jason <[e-mail]>; Stromberger, Janessa D <[e-mail]> 
Subject: [External] RE: Salvage / COR detail workpapers 

Justin: 

I have spent some time trying to review the document and figuring our a way to reconcile and present what you are 
requesting. 

First, since none of these software accounts are depreciable/amortizable entries in my study, I can then segregate the 
amounts on the schedule consistent with how you have presented.  However, I do not tie to your accumulated 
depreciation amounts(book reserve).  I am working off the schedules sent to me so we may want to get that reconciled 
as soon as we can.  Do you want the study to show a depreciation/amortization expense amount or just show the 
original cost and accumulated depreciation amounts. 

Second, the 5 year amortization of the general plant reserve is the most common period used by others.  I would say 80‐
90% of our clients use 5 years.  A few have been asked to change it to 3 years or 10 years but we always propose 5.  This 
is based on a few factors: 1) usually matches the shortest amortization period ‐5‐SQ, 2) usually is consistent with the 
depreciation study or rate case cycle and 3) is the most common period to correct/adjust the reserve for the related 
assets.   

Let me know if you want a Q&A in my testimony to briefly discuss. 

Staff_PR_004 Attachment 1 Page 4 of 25
4
John 

From: Baldwin Bonney, Justin <[e-mail]>  
Sent: Wednesday, November 9, 2022 11:30 AM 
To: Spanos, John J. <[e-mail]> 
Cc: Boni, Jason <[e-mail]>; Stromberger, Janessa D <[e-mail]> 
Subject: RE: Salvage / COR detail workpapers 

Happy Wednesday John, 

I am hoping to follow up on items 1) and 2) below, but would be happy to set up a meeting next week based on your 
availability to discuss as needed.  Just let me know what works for you, and we will see what we can get done. 

For 1): 

I have attached the breakout as it appears on our end, and attempted to tie it to the categories within the pdf you 
provided titled ‘Avista 2021 ‐ Depr Schedule – Revised’. Unfortunately, having software categories based on amortizable 
life has been identified as a Regulatory requirement (and unfortunately was missed and not relayed to your earlier). 

There is a potential that AFUDC amortization was included in the draft study, but even including that variance, I am still 
off by around $10 K for the accumulated amortization.  I recognize this is outside your initial categorizations, but am 
hoping that we can come to a consensus on the provided categorizations. 

For 2): 

Checking in to see if there has been Q and A’s within your testimony around the 5 year amortization window.  Though I 
would presume it can be discussed that other companies have followed this model, having the basis for a the timing 
would be greatly beneficial. 

Justin

1411 E Mission MSC-27
Spokane, WA 99202
W: 509.495.4130
C: 509.868.9989

From: Baldwin Bonney, Justin  
Sent: Wednesday, September 28, 2022 11:33 AM 
To: Spanos, John J. <[e-mail]> 
Cc: Boni, Jason <[e-mail]> 
Subject: Salvage / COR detail workpapers 

John, 

Would it be possible to get the detail analysis for the Salvage and COR costs (specific to Colstrip) for some of our own 
workpapers for our General Rate Case? 

I have a meeting next week with my team on our review, but want to note two items that will need to be added. 

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Staff_PR_004 Attachment 1 Page 5 of 25
5
1) We will need to breakout the software assets by our categorization of life, and likely state that contract life 
determines ammortization period.  I recognize you don't review or analyze the amortizable plant like software, so 
understand you won't provide support for the breakout.  

2)  We are going to need testimony to validate why the 5 year ammortization period for the reserve adjustment is 
appropriate. Though not involved with the last case, there apparently was a push in our Oregon jurisdiction to amortize 
over a one year period.  We are hoping to get out ahead of any push. 

Let me know if you have any questions, 

Justin Baldwin‐Bonney  

Get Outlook for Android 

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Staff_PR_004 Attachment 1 Page 6 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Wednesday, April 27, 2022 9:01 AM
To:Friel, Glen A.; Hoepfer, Samuel
Subject:FW: Avista Depreciation Study -
Attachments:4.26.2022.AvistaQuestions.docx
Please look this over as it is a few items to address tomorrow as we move into the next version 

From: Baldwin Bonney, Justin <[e-mail]>  
Sent: Tuesday, April 26, 2022 2:21 PM 
To: Spanos, John J. <[e-mail]> 
Cc: Boni, Jason <[e-mail]> 
Subject: Avista Depreciation Study ‐  

Hello John, 

I apologize for the delayed response for getting back to you on your Colstrip Question.  To answer shortly, we can show 
the 2025 end of life going forward.  If anything comes up that would significantly adjust net salvage, it would certainly be 
good to know.  To me it does not appear that having a different end of life adjusts either the COR or Salvage, but please 
let me know if my assumptions are incorrect. 

I have attached a word doc with a few questions/requests on our review so far – please let me know if greater 
clarification is needed. 

Thanks, 

Justin Baldwin-Bonney CPA, CMA
Sr Regulatory Affairs Analyst II

1411 E MISSION AVE | MSC-27 | SPOKANE, WA 99202
PHONE [phone] | CELL 509-868-9989 | EMAIL [e-mail]
www.myavista.com

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Staff_PR_004 Attachment 1 Page 7 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Thursday, April 21, 2022 10:45 AM
To:Boni, Jason
Cc:Parsons, Amy; Friel, Glen A.
Subject:RE: Follow Up Questions
Jason: 

Thanks for the responses.  We will make the adjustments to the meter reserve as you suggest or at least come up with a 
plan. 

Northeast is a little trickier.  Given you have already over depreciated the location and extending it will not give you a 
rate since there is no depreciable value, we will develop forecasted rates.  I think 2035 is too long given what you may 
add but we can go with that date since there is no value currently. 

Also, since you are over depreciated we will have to reclassify some reserve from Northeast to other locations in the 340 
accounts. 

John 

From: Boni, Jason <[e-mail]>  
Sent: Wednesday, April 20, 2022 12:16 PM 
To: Spanos, John J. <[e-mail]> 
Cc: Parsons, Amy <[e-mail]> 
Subject: Follow Up Questions 

John, 
Here are the two entries made in January 2022 that reversed the negative accumulated reserve for electric meters and 
gas erts.  Also attached is an e‐mail I received on the life for North East.  Let me know if you need anything else.   

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Staff_PR_004 Attachment 1 Page 8 of 25
2

Jason Boni
Senior Accounting Analyst

1411 E Mission MSC-37
Spokane, WA 99220

P 509.495.2512
http://www.avistautilities.com
[e-mail]

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Staff_PR_004 Attachment 1 Page 9 of 25
From:Dempsey, Tom
To:Boni, Jason; Mecham, Mike; Newhouse, Kristina
Cc:Baldwin Bonney, Justin
Subject:RE: Life for North East
Date:Wednesday, April 13, 2022 12:20:33 PM
Jason,

This is a question best suited for Mike Mecham who is out of town on one-leave.

We are in an interesting time on the generation side of the house as we transition into the clean
energy future. Northeast is an interesting plant. It is old- yet it has very few operating hours given
the role that it plays. When we come up with an operational life it is really just a guess and the
actual retirement date will be more driven by climate policy and other external influences.

I think 2035 is a good estimate at this point. I personally believe that will have newer cleaner
technologies to fill the role that Northeast plays now.
The equipment is old and obsolescence is a real consideration by 2035.

I do not believe at the current time that we have any significant capital plant spend planned for
Northeast CT. We have not invested very much in capital at Northeast for many years. We did do
some capital work on the compressor in the early 2000’s. During the energy crisis we also added
emissions control equipment that was several million dollars I think. Perhaps about 10 years ago we
changed the control system at Northeast. I do think that there are some protection system
upgrades slotted to be installed and I also think there will be some control screen changes (HMI
project) that will allow continued remote control from the GCC. We recently changed the filters out
(small capital work).

With the exception of failure induced capital (like a transformer failure, or an emergency generator
rewind, or compressor or turbine wreck) I would be surprised if we get to $2 million in capital
investments between now and the time we retire the plant.

I do not think these capital additions are particularly material but Kristina can you weigh in on this?

As for O&M, we have had a couple of higher than normal years and will also have a bit of a high year
in 2022 because we are continuing to troubleshoot and get side B to pass emissions. Mike Mecham
will need to provide estimates on O&M specific to NECT for the next few years.

Thomas

From: Boni, Jason <[e-mail]>
Sent: Wednesday, April 13, 2022 8:36 AM
To: Dempsey, Tom <[e-mail]>
Cc: Baldwin Bonney, Justin <[e-mail]>
Subject: FW: Life for North East

Staff_PR_004 Attachment 1 Page 10 of 25
Thomas,
I know your busy, but any chance we can get an answer to the question below. We want to keep the
momentum of our depreciation study going. I can set up a short call if you would like. Thanks

From: Boni, Jason
Sent: Monday, April 11, 2022 1:58 PM
To: Dempsey, Tom <[e-mail]>
Cc: Baldwin Bonney, Justin <[e-mail]>
Subject: Life for North East

Hi Thomas,
We are currently going through a depreciation study(they occur every 5 years) and our depreciation
consultant was looking at what we had as the end of life for North East. Back in 2016 he had the end
of life as 2018, but now that we are in 2022 and we still have North East, he is wondering what life to
assign. We talked with James Gall about the IRP and the date he has for end of life is 2035. He
mentioned that we would be putting money into the plant but didn’t know if that was capital or
O&M or how much it is. Could you give us an idea of what the spend looks like for North East for
capital and O&M and is 2035 a good date to use for end of life. Thanks

Jason Boni
Senior Accounting Analyst

1411 E Mission MSC-37
Spokane, WA 99220P 509.495.2512
http://[e-mail]

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the
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Staff_PR_004 Attachment 1 Page 11 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Wednesday, February 2, 2022 8:35 AM
To:Friel, Glen A.; Hoepfer, Samuel
Subject:FW: 2021 Depreciation Study PBC Item #6
Attachments:Item 6 - Cost of Removal and Salvage 2021.xlsx

From: Boni, Jason <[e-mail]>  
Sent: Tuesday, February 1, 2022 8:22 PM 
To: Spanos, John J. <[e-mail]> 
Subject: 2021 Depreciation Study PBC Item #6 

I think this is the last one.  If I missed something let me know.   

Jason Boni
Senior Accounting Analyst

1411 E Mission MSC-37
Spokane, WA 99220

P 509.495.2512
http://www.avistautilities.com
[e-mail]

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Staff_PR_004 Attachment 1 Page 12 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Tuesday, January 11, 2022 7:28 PM
To:Friel, Glen A.; Hoepfer, Samuel
Subject:FW: [External] Avista electric meters
Attachments:Avista 2021 Depreciation Study Data Questions - Electric Meters Follow Up.docx; Avista 2020 Life and
Net Salvage Estimates.xlsx
Glen: 

Based on this email and message below, I think we use the curves I have included in the attachment for 370.1 and 
370.3.  highlight the lines in the preliminary schedule as the numbers will change considerably once we get the 2021 
data.  Same thing with the 371 subaccount for the new building.  Do not spend much more time on this assignment until 
we get new data. 

John 

From: Boni, Jason <[e-mail]>  
Sent: Tuesday, January 11, 2022 12:32 PM 
To: Spanos, John J. <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: RE: [External] Avista electric meters 

Hi John, 
Yes we do have a low plant level for Washington. We were retiring the legacy(standard) meters during the AMI 
project.  All the legacy meters are in account 370000.  All AMI meters are in account 370121.  As AMI meters were being 
installed we were retiring the legacy meters as instructed by the Washington Commission.  We hadn’t received 
commission approval for the AMI project until it was complete so we separated out the two different meters.  As we 
retired the legacy meters these were recorded to a regulatory asset in the g/l.  Our retirement entry in Power Plan was 
our standard retirement recording of a credit to 370 and a debit to 108.  This caused the 370 account to go down and 
the reserve to have a high negative balance.  We just received approval from the Washington Commission to begin 
recovering AMI costs as well as the undepreciated legacy meters.  I need to do an entry to reverse the negative balance 
on the reserve that you are seeing and clear out the reserve we have on the g/l.   

This was done on the gas side as well.  That entry isn’t as pronounced as the electric because in account 381000 there 
are both gas meters and erts.  We were only changing out the erts which is a smaller portion of the balance.   

From: Spanos, John J. <[e-mail]>  
Sent: Monday, January 10, 2022 8:32 AM 
To: Boni, Jason <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: [External] Avista electric meters 

Jason and Amy: 

 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
attachments unless you recognize the sender and know the content is safe.  
Staff_PR_004 Attachment 1 Page 13 of 25
2
There are some issues related to electric meters for both Washington and Idaho.  The focus is on standard meters for 
both states but the biggest issue is the recording in Washington. 

Currently we are seeing a low plant level but a high negative reserve level which means a lot depreciation expense on 
very little plant value. 

Thanks for any insight you can provide 

John  

#BeHealthyBeSafeBeKind

John J Spanos, CDP | President
Gannett Fleming Valuation and Rate Consultants, LLC | 207 Senate Avenue, Camp Hill, PA 17011
t 717.886.5721| c 717.448.9365 | [e-mail]
Excellence Delivered As Promised
Gannett Fleming is ISO 9001:2015 Certified.
www.gannettfleming.com | Stay connected: Twitter | Facebook | Linkedin | YouTube 

USE CAUTION ‐ EXTERNAL SENDER  
Do not click on links or open attachments that are not familiar.  
For questions or concerns, please e‐mail [e-mail]  

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain
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Staff_PR_004 Attachment 1 Page 14 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Friday, December 17, 2021 8:56 AM
To:Boni, Jason; Parsons, Amy
Cc:Friel, Glen A.
Subject:RE: [External] follow up questions
Jason: 

I think the best plan will be for us to organize the file based on gas/electric and then function.  This will give us an idea of 
how much RWIP is in each category but we will not include in the account by account analysis that we have. 

Thanks 
John 

From: Boni, Jason <[e-mail]>  
Sent: Thursday, December 16, 2021 12:00 PM 
To: Spanos, John J. <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: RE: [External] follow up questions 

Hi John, 
I don’t think we can see the utility account associated with RWIP until it gets unitized.  We have estimate lines sitting on 
projects with RWIP but those charges have not been allocated yet until the project gets unitized.  We input the estimate 
lines in each project and we don’t have an allocation factor that gets applied to all projects upon set up.  I’m going to 
send you the query that I ran and you can see the 108000 charges on each project and service jurisdiction.   
From: Spanos, John J. <[e-mail]>  
Sent: Wednesday, December 15, 2021 4:28 PM 
To: Boni, Jason <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: RE: [External] follow up questions 

Jason: 

There is no standard practice for how others take care of RWIP.  A few companies have an allocation factor based on 
standard levels of retirements and allocating amounts to accounts.  A few have identifiers in the RWIP that helps identify 
the associated asset.  Most just have us do an allocation if we are to include in the statistical analysis. 

Therefore, we can assign amounts to the account level that most likely have RWIP associated or we can leave it out and 
come up with net salvage percentages realizing that some RWIP may not be included. 

John 

From: Boni, Jason <[e-mail]>  
Sent: Tuesday, December 14, 2021 4:13 PM 
 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
attachments unless you recognize the sender and know the content is safe.  
Staff_PR_004 Attachment 1 Page 15 of 25
2
To: Spanos, John J. <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: RE: [External] follow up questions 

Hi John, 
My responses are attached.  For question #1 I have included the spreadsheet Transportation Cost of Removal.  For 
question #3, I’m not sure how I can pull what’s sitting in RWIP for a utility account.  I tried putting the utility account in a 
query and that field was blank.  If you know of a way other clients do it, then I can give it another try.  Let me know if 
you have any additional questions.   

From: Spanos, John J. <[e-mail]>  
Sent: Monday, December 13, 2021 9:26 AM 
To: Boni, Jason <[e-mail]>; Parsons, Amy <[e-mail]> 
Cc: Friel, Glen A. <[e-mail]> 
Subject: [External] follow up questions 

Jason: 

We have a few follow up questions from the list you previously handled for us.  We have included the original question, 
your response then the follow up. 

Happy Holidays 
John 

#BeHealthyBeSafeBeKind

John J Spanos, CDP | President
Gannett Fleming Valuation and Rate Consultants, LLC | 207 Senate Avenue, Camp Hill, PA 17011
t 717.886.5721| c 717.448.9365 | [e-mail]
Excellence Delivered As Promised
Gannett Fleming is ISO 9001:2015 Certified.
www.gannettfleming.com | Stay connected: Twitter | Facebook | Linkedin | YouTube 

USE CAUTION ‐ EXTERNAL SENDER  
Do not click on links or open attachments that are not familiar.  
For questions or concerns, please e‐mail [e-mail]  

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain
confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent
of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this
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Staff_PR_004 Attachment 1 Page 16 of 25
2
Glen 
717.886.5716 

From: Spanos, John J. <[e-mail]>  
Sent: Thursday, November 18, 2021 9:07 AM 
To: Friel, Glen A. <[e-mail]>; Hoepfer, Samuel <[e-mail]> 
Subject: FW: [External] Data issues 

Need to discuss 

From: Boni, Jason <[e-mail]>  
Sent: Wednesday, November 17, 2021 6:51 PM 
To: Spanos, John J. <[e-mail]> 
Cc: Parsons, Amy <[e-mail]> 
Subject: RE: [External] Data issues 

Hi John, 
See my responses in blue in the attached document.  There were some questions I did not really know, but if you need 
me to dive in deeper I can.  Just let me know.  I have one follow up item which I noted in Red that I will research in the 
office on Friday.  Its for the Common Plant account 390.10.  Let me know if you need me to expand on any of the items.   

Regards,  
Jason 

From: Spanos, John J. <[e-mail]>  
Sent: Saturday, November 13, 2021 7:39 PM 
To: Boni, Jason <[e-mail]> 
Cc: Parsons, Amy <[e-mail]> 
Subject: [External] Data issues 

Jason: 

We have quite a few data issues that we need further understanding as these have an effect on the life and salvage 
estimates? 

Hopefully you can supply a little more understanding. 

Thanks 
John 

#BeHealthyBeSafeBeKind

John J Spanos, CDP | President
Gannett Fleming Valuation and Rate Consultants, LLC | 207 Senate Avenue, Camp Hill, PA 17011
t 717.886.5721| c 717.448.9365 | [e-mail]
Excellence Delivered As Promised
Gannett Fleming is ISO 9001:2015 Certified.
www.gannettfleming.com | Stay connected: Twitter | Facebook | Linkedin | YouTube 

 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
attachments unless you recognize the sender and know the content is safe.  
Staff_PR_004 Attachment 1 Page 17 of 25
3
USE CAUTION ‐ EXTERNAL SENDER  
Do not click on links or open attachments that are not familiar.  
For questions or concerns, please e‐mail [e-mail]  

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s) and may contain
confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended recipient of this message or an agent
of the intended recipient, or if this message has been addressed to you in error, please immediately alert the sender by reply email and then delete this
message and any attachments.  
Staff_PR_004 Attachment 1 Page 18 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Monday, November 29, 2021 9:00 AM
To:Friel, Glen A.
Subject:Fwd: [External] RE: Gate Station and Reg. Stations

Sent from my iPhone 

Begin forwarded message: 
From: "Spanos, John J." <[e-mail]> 
Date: November 23, 2021 at 7:01:00 PM EST 
To: "Parsons, Amy" <[e-mail]>, "Boni, Jason" <[e-mail]> 
Subject: RE: [External] RE: Gate Station and Reg. Stations 

Amy: 

Thanks for putting things together.  40 degrees and rainy is not terrible. 

If we can fit NE CT in that would be great but definitely not a deal breaker particularly if we can see the 
CTs at Kettle Falls. 

Both Glen and I are vaccinated but we will have a car if you require us to be in separate vehicle. 

We will need hard hats and will have close toed shoes but did not plan on steel toed shoes unless that is 
necessary. 

My cell phone is 717‐448‐9365 if either of you need to get a hold of me. 

I am working in the morning tomorrow so if you want to touch base before 12:00 eastern time that 
would be good. 

John  

From: Parsons, Amy <[e-mail]>  
Sent: Tuesday, November 23, 2021 6:13 PM 
To: Spanos, John J. <[e-mail]>; Boni, Jason <[e-mail]> 
Subject: RE: [External] RE: Gate Station and Reg. Stations 

John: 

 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
attachments unless you recognize the sender and know the content is safe.  
Staff_PR_004 Attachment 1 Page 19 of 25
2
Below is the tentative schedule we have worked out.  There is a lot of travel between sites so at this 
time, we’re not sure we can fit in the NE CT.  If that’s a deal breaker let us know. 

Jason will be escorting you as this is around close for me but I might be able to meet you first thing on 
Tuesday.   

A few logistical questions/comments.   

1) Will you need us to provide you with hard hats?  I’m assuming so but just confirming.  Also, it’s 
looking to be rainy and in the 40’s during your stay – not the best but it could be snowing like 
today.  I have also been reminded to let you know to wear appropriate closed toe shoes, etc. for 
the facilities. 
2) We do have a corporate rate at the Davenport hotels; if you need that, just let me know. 
3) Are both you and Glen vaccinated?  Jason is and that will dictate protocol in vehicles, etc. Jason 
can go over that with you the first day. 
4) Not sure if you’re even available, but do we need to set up a quick call tomorrow to discuss any 
other logistics/questions?  We’re off Friday and you’re traveling Monday so that may our last 
window before Tuesday. 
5) If you do need to get ahold of us for any reason, you can reach us on our cell phones – Amy 
(509) 263‐6764 or Jason (208) 755‐0240 

Tuesday, November 30th 

8:00 Depart Avista and drive to Kettle Falls (1.5‐2 hours) 
10:00 Tour Kettle Falls (1.5 hours) 
11:30 Depart Kettle Falls, grab lunch and drive to LF/LL 
1:30 Tour LF/LL (2.5) 
4:00 Depart back to Avista 

Wednesday, December 1st 

8:00 Depart Avista and tour Gas Stations/Reg Stations (3 hours) 
11:00 Depart Post Falls, grab lunch and drive to downtown dams 
12:00 Tour Upper Falls, Monroe Street, Post Street Substation 
2:30 Depart for Nine Mile 
3:00 Arrive Nine Mile (1 hour) 
4:00 Depart Back to Avista 

Thanks! 

Amy 

From: Spanos, John J. <[e-mail]>  
Sent: Monday, November 22, 2021 12:49 PM 
To: Boni, Jason <[e-mail]> 
Cc: Parsons, Amy <[e-mail]> 
Subject: RE: [External] RE: Gate Station and Reg. Stations 

Okay.  at this point we will try to fly in on the 29th so we can be ready to tour on the 30th and 1st. 
Staff_PR_004 Attachment 1 Page 20 of 25
3

From: Boni, Jason <[e-mail]>  
Sent: Monday, November 22, 2021 3:40 PM 
To: Spanos, John J. <[e-mail]> 
Cc: Parsons, Amy <[e-mail]> 
Subject: RE: [External] RE: Gate Station and Reg. Stations 

Kettle Falls can make November 30th work.  Amy is confirming the Dams as well as Northeast CT and the 
substations.  The gas reg. stations seem to be open as to November 30th or December 1st.   

From: Spanos, John J. <[e-mail]>  
Sent: Monday, November 22, 2021 12:18 PM 
To: Boni, Jason <[e-mail]> 
Subject: [External] RE: Gate Station and Reg. Stations 

Jason: 

On a side note:  Are you getting a preference on the two days we are on site.  I want to make travel 
arrangements as soon as I can 

Thanks 
John 

From: Boni, Jason <[e-mail]>  
Sent: Monday, November 22, 2021 3:11 PM 
To: Spanos, John J. <[e-mail]> 
Subject: FW: Gate Station and Reg. Stations 

Hi John, 
Can you reply back to the questions that David is asking?  Thanks 

From: Smith, David R. <[e-mail]>  
Sent: Monday, November 22, 2021 11:59 AM 
To: Boni, Jason <[e-mail]> 
Cc: Yang, Michael <[e-mail]> 
Subject: RE: Gate Station and Reg. Stations 

Jason, 

Mike and I can help but would like to find out some more details to help us plan where to go.  Is the 
consultant looking to see a particular type of station like: 
 Large and small, i.e. a district regulator station and a small farm tap style station?   
 An old and a new station? 
 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open attachments
unless ou reco nize the sender and know the content is safe.  
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Staff_PR_004 Attachment 1 Page 21 of 25
4
 What about an industrial meter set?   

Are we taking them inside the station or just “looking through the fence”.  Are we describing what the 
components (assets) are and what they do? 

Dave 

From: Webb, Jeff <[e-mail]>  
Sent: Monday, November 22, 2021 9:04 AM 
To: Smith, David R. <[e-mail]>; Yang, Michael <[e-mail]> 
Cc: Boni, Jason <[e-mail]> 
Subject: FW: Gate Station and Reg. Stations 

David & Mike, 
Can you discuss this amongst yourselves to see who can support the request, or maybe you both go as a 
learning opportunity? Then get back to Jason. Thanks!  

‐Jeff 

From: Boni, Jason <[e-mail]>  
Sent: Friday, November 19, 2021 2:46 PM 
To: Webb, Jeff <[e-mail]> 
Subject: Gate Station and Reg. Stations 

Hi Jeff, 
We are currently going through a depreciation study and our outside consultant is wanting to visit a 
couple of sites.  He was not specific as to what location he would like to see, but he wants to see 2 Gate 
Stations and 2 or 3 Reg. Stations.  This is short notice but he wanted to visit on November 30th or 
December 1st.  Is there any way we can arrange for someone to show him around on that date? If your 
not the correct person for this, let me know.  Thanks 

Jason Boni 
Senior Accounting Analyst 

<image001.gif> 

1411 E Mission MSC-37 
Spokane, WA 99220 
P 509.495.2512 
http://www.avistautilities.com 
[e-mail] 

CONFIDENTIALITY NOTICE: The contents of this email message and any attachments are intended solely for the addressee(s)
and may contain confidential and/or privileged information and may be legally protected from disclosure. If you are not the intended
recipient of this message or an agent of the intended recipient, or if this message has been addressed to you in error, please
immediately alert the sender by reply email and then delete this message and any attachments.  

USE CAUTION ‐ EXTERNAL SENDER  
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Staff_PR_004 Attachment 1 Page 22 of 25
1
Friel, Glen A.
From:Spanos, John J.
Sent:Friday, October 8, 2021 4:07 PM
To:Friel, Glen A.
Subject:FW: [External] RE: Documents for Depreciation Study
Attachments:Item 5 - Transactions 2017.xlsx; Item 5 - Transactions 2018.xlsx; Item 5 - Transactions 2019.xlsx; Item
5 - Transactions 2020.xlsx

From: Boni, Jason <[e-mail]>  
Sent: Wednesday, October 6, 2021 8:06 PM 
To: Spanos, John J. <[e-mail]> 
Subject: RE: [External] RE: Documents for Depreciation Study 

Item 5 for 2017, 2018, 2019 and 2020 

From: Spanos, John J. <[e-mail]>  
Sent: Monday, October 4, 2021 4:39 PM 
To: Boni, Jason <[e-mail]> 
Subject: RE: [External] RE: Documents for Depreciation Study 

Sounds like a plan.  Send me a heads up email so I know to look for them 

From: Boni, Jason <[e-mail]>  
Sent: Monday, October 4, 2021 7:33 PM 
To: Spanos, John J. <[e-mail]> 
Subject: RE: [External] RE: Documents for Depreciation Study 

Hi John, 
I’ll try sending the files when we get through close.  If they don’t go through I will have you get me set up on the 
Sharefile site.  Thanks 

From: Spanos, John J. <[e-mail]>  
Sent: Saturday, October 2, 2021 7:17 AM 
To: Boni, Jason <[e-mail]> 
Subject: [External] RE: Documents for Depreciation Study 

Jason: 

 [EXTERNAL EMAIL]: This email originated from outside the organization. Do not click links or open
attachments unless you recognize the sender and know the content is safe.  
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Just following up on this email related to data files.  Do you want me to set you up on our Sharefile site so you can 
upload all the files there? 

Let me know your preference 

John 

From: Spanos, John J.  
Sent: Tuesday, September 21, 2021 5:54 PM 
To: Boni, Jason <[e-mail]> 
Subject: RE: Documents for Depreciation Study 

Jason: 

I am travelling this week so it is not urgent that we get the data until end of the month.  If the files are less than 15MB 
each than you can send via email. 

If larger than 15MB or you prefer to send at one time, then I think placing them on our sharefile site would be best. 

I can have my IT person send you the Sharefile site if you like that option 

John 

From: Boni, Jason <[e-mail]>  
Sent: Monday, September 20, 2021 2:21 PM 
To: Spanos, John J. <[e-mail]> 
Subject: Documents for Depreciation Study 

Hi John, 
I wanted to check and see when you guys would be able to start reviewing the PBC documents we are putting 
together.  I think we pretty much have everything put together except for one request.  I’m just trying to gauge a 
timeline to see if I need to put a rush on this request or not.  Also how do we send the information to you?  Is there a file 
transfer program? Thanks 

Jason Boni
Senior Accounting Analyst

1411 E Mission MSC-37
Spokane, WA 99220

P 509.495.2512
http://www.avistautilities.com [e-mail]

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