20230829Attachment B - Settlement Detail.pdf

Account
#
(1)
Description Original
Cost
Iowa
Curve
Salvage
Value
Annual
Accrual
Composite
Depreciatio
n Rate
Composite
Remainin
g Life
Iowa
Curve
Salvage
Value
Estimated
Annual
Accrual
Composite
Depreciatio
n Rate
Composite
Remainin
g Life
Net Difference
(Party Settlement
vs as-filed)
Idaho Impact
354.00 Towers and Fixtures $17,278,384 80-R4 (10)$189,191 1.09%42.8 80-R4 (10)$189,191 1.09%42.8 $0 $0
356.00 Overhead Conductors and Devices $175,262,337 60-R3 (30)4,425,996 2.53%39.8 60-R3 (30)$4,425,996 2.53%39.8 $0 $0
362.00 Station Equipment $162,535,477 43-R1.5 (10)$4,194,733 2.58%31.5 44-R1.5 (5)$3,768,886 2.32%32.9 (425,847)$ (137,552)$ (2)
364.00 Poles, Towers, and Fixtures $497,678,991 63-R3 (60)$13,408,462 2.69%49.1 63-R3 (50)$12,322,606 2.48%49.4 (1,085,856)$ (364,471)$
365.00 Overhead Conductors and Devices $319,701,303 65-R3 (55)$7,856,503 2.46%50.2 65-R3 (55)$7,856,503 2.46%50.2 -$ -$
366.00 Underground Conduit $144,282,582 65-S2.5 (25)$2,626,090 1.82%51.8 70-S2 (25)$2,381,863 1.65%57.1 (244,227)$ (82,932)$
368.00 Line Transformers $308,080,442 50-R2.5 (10)$6,242,843 2.03%36.7 50-R2.5 (5)$5,751,726 1.87%37.1 (491,117)$ (151,812)$
369.10 Overhead $66,511,466 70-R4 (35)$1,103,488 1.66%50.8 70-R2.5 (5)$640,395 0.96%56.4 (463,093)$ (161,274)$
369.20 Underground - Spokane Network $8,600,892 70-R4 (35)$160,900 1.87%61.8 75-R3 (5)$108,274 1.26%68.1 (52,626)$ -$
369.30 Underground - Other $126,203,636 70-R4 (35)$2,217,626 1.76%55.5 75-R3 (5)$1,342,629 1.06%63.4 (874,997)$ (324,138)$
373.10 Mercury Vapor $4,542,177 33-S1 (15)$35,580 0.78%16.1 34-S1 (5)$5,735 0.13%20.7 (29,845)$ (10,686)$
373.20 Underground Conductor $5,767,345 33-S1 (15)$155,806 2.70%24.8 34-S1 (5)$121,858 2.11%26.9 (33,948)$ (13,680)$
373.30 Decorative and Metal Standards $17,164,121 33-S1 (15)$531,748 3.10%24.8 34-S1 (5)$430,895 2.51%26.6 (100,853)$ (38,704)$
373.40 High Pressure Sodium Vapor $29,524,180 33-S1 (15)$1,106,794 3.75%25.0 34-S1 (5)$946,128 3.20%26.1 (160,666)$ (60,365)$
373.50 LED $17,970,693 33-S1 (15)$586,057 3.26%28.8 34-S1 (5)$505,817 2.81%29.8 (80,240)$ (20,403)$
396.30 Medium Trucks $4,329,903 16-L2 0 $158,345 3.66%7.3 16-L2 0 $158,345 3.66%7.3 $0 $0
396.40 Heavy Trucks $21,869,320 24-S1 0 $411,472 1.88%14.1 24-S1 0 $411,472 1.88%14.1 $0 $0
396.50 Other $4,057,267 16-S0 0 $196,355 4.84%11.0 16-S0 0 $196,355 4.84%11.0 $0 $0
Totals 45,607,989$ 41,564,674$ (4,043,315)$ (1,366,017)$
(2) 362.00 Station Equipment - change to 362.00 EDID only. No change to EDAN. ID Allocated EDAN 362
ID share totals $3,345 excluded.
(1) Parties agree to meet and confir regarding electric accounts: 354, 356, 365, 366, 369.10 - 369.30, and 396.3-396.5, and natural gas
accounts: 376 and 385. Discussions will occur between Avista and IPUC Staff, after completion of analysis, prior to filing of the next
Depreciation Study.
Party Settlement
AVU-E-23-02 & AVU-G-23-02
Application to Revise Electric & Natural Gas Depreciation Rates
Application
Electric
ATTACHMENT B
Page 1 of 2
Account #Description Original Cost Iowa
Curve
Salvage
Value
Annual
Accrual
Composite
Depreciatio
n Rate
Composite
Remainin
g Life
Iowa
Curve
Salvage
Value
Estimated
Annual
Accrual
Composite
Depreciatio
n Rate
Composite
Remainin
g Life
Net Difference
(Party
Settlement
vs as-filed)
Idaho
Impact
376.00 Mains $437,133,268 55-R3 (20)$9,190,399 2.10%42.9 *55-R3 (15)$8,588,694 1.96%42.9 (601,705)$ (202,884)$ (1)
378.00 Measuring and Regulating Equipment -
General $7,132,736 32-R2 (15)$287,503 4.03%20.4 32-R2 (10)$268,615 3.77%20.4 (18,888)$ (6,511)$
379.00 Measuring and Regulating Equipment -
City Gate $6,602,678 37-S0.5 (15)$208,581 3.16%26.0 37-S0.5 (10)$195,547 2.96%26.0 (13,034)$ (9,320)$
380.00
Services $321,283,115 52-R3 (25)$7,115,867 2.21%40.8 52-R3 (20)$6,657,958 2.07%40.8 (457,909)$ (140,581)$
385.00 Industrial Measuring and Regulating
Station Equipment $4,095,770 65-R2.5 (15)$59,548 1.45%51.6 65-R2.5 (10)$55,396 1.35%51.6 (4,152)$ (1,066)$
390.10 Structures and Improvemnts - $159,324,486 50-R2 (10)$3,907,317 2.45%41.0 50-R2 (10)$3,907,317 2.45%41.0 -$ $0
Totals 20,769,215$ 19,673,527$ (1,095,688)$ (360,362)$
Application Party Settlement
AVU-E-23-02 & AVU-G-23-02
Application to Revise Electric & Natural Gas Depreciation Rates
(1) 376.00 Mains - change to 376.00 EDID only, No change to EDAN. ID Allocated EDAN 376 ID share
totals $1,159 excluded.
Natural Gas
ATTACHMENT B
Page 2 of 2