20230829Attachment C - Idaho Summary Change in Depr Expense.pdf

Idaho Summary of Change in Depreciation Expense, by Component
Idaho 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 (223,048) (223,048)$
Hydraulic Production Plant 179,226 179,226
Other Production Plant (297,382) (297,382)
Total Production Plant (341,204) - - (341,204)
Transmission Plant 823,486 - - 823,486
Distribution Plant
Idaho (2,909,250) (2,909,250)
Washington - -
Electric Direct Allocated North (ED AN)1,328 1,328
Distribution Plant (2,907,922) - - (2,907,922)
Electric General Plant:
Electric Direct Allocated North (ED AN)3,219 Attach. B-2 (6,262) (3,043)
Electric Direct Idaho (ED ID)4,496 102,103 106,599
Electric Direct Washington (ED WA)- -
Total General Electric Plant 7,715 - 95,841 103,556
Common Plant
Common Allocated All (CD AA)84,735 (492,332) (407,597)
Common Allocated North (CD AN)7,845 62,578 70,423
Common Idaho (CD ID)16,988 140,015 157,003
Common Washington (CD WA)- -
Total Common General Plant Allocated to Electric 109,568 - (289,739) (180,171)
General Plant 117,283 - (193,898) (76,615)
Transportation Attach. B-1 (306,620) (306,620)
Total Electric Plant (2,308,357) (306,620) (193,898) (2,808,875)$
Net Change in Depreciation (2,308,357) (306,620) (193,898) (2,808,875)
Page 1 of 4
ATTACHMENT C
Idaho Summary of Change in Depreciation Expense, by Component
Idaho 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 20,001 Attach. B-2 (116,212) (96,211)
Common Direct Allocated North (CD AN)1,859 14,833 16,692
Common Direct Idaho 4,882 40,233 45,115
Common Direct Washington - -
Total Common General Plant 26,742 - (61,146) (34,404)
Gas General Plant:
Gas Direct Allocated North (GD AN)- (3,001) (3,001)
Gas Direct Idaho (GD ID)- 9,464 9,464
Gas Direct Oregon (GD OR)- -
Gas Direct Washington (GD WA)- -
Gas Direct Allocated All (GD AA)- (4,487) (4,487)
Total Gas General Plant - - 1,976 1,976
General Plant 26,742 (32,428)$
Underground Storage Plant
Gas Direct Allocated North (GD AN)895 895
Gas Direct Oregon (GD OR)- -
Underground Storage Plant 895 - - 895
Gas Distribution Plant:
Allocated North (1,490) (1,490)
Idaho (636,937) (636,937)
Oregon - -
Washington - -
Distribution Plant (638,427) - - (638,427)
Transportation - Attach. B-1 (78,758) - (78,758)
-
Total Gas Plant (610,790) (78,758) (59,170) (748,718)$
Net Change in Depreciation (610,790) (78,758) (59,170) (748,718)
Page 2 of 4
ATTACHMENT C
Idaho Summary of Change in Depreciation Expense,
Separated by Direct and Allocated Plant
Idaho Electric - Change in Expense due to Proposed Study Rates
Directly Assigned
Plant Allocated Plant Total
Production Plant:
Steam Production Plant (223,048) (223,048)
Hydraulic Production Plant 179,226 179,226
Other Production Plant (297,382) (297,382)
Total Production Plant - (341,204) (341,204)
Transmission Plant 823,486 823,486
Distribution Plant
Idaho (2,909,250) (2,909,250)
Washington - -
Electric Direct Allocated North (ED AN)1,328 1,328
Distribution Plant (2,909,250) 1,328 (2,907,922)
Electric General Plant:
Electric Direct Allocated North (ED AN)(3,044) (3,044)
Electric Direct Idaho (ED ID)106,600 106,600
Electric Direct Washington (ED WA)- -
Total General Electric Plant 106,600 (3,044) 103,556
Common Plant
Common Allocated All (CD AA)(407,597) (407,597)
Common Allocated North (CD AN)70,423 70,423
Common Idaho (CD ID)157,003 157,003
Common Washington (CD WA)- -
Total Common General Plant - (180,171) (180,171)
Total General Plant 106,600 (183,215) (76,615)
Transportation (186,897) (119,723) (306,620)
Total Electric Plant (2,989,547) 180,672 (2,808,875)
Net Change in Depreciation (2,989,547) 180,672 (2,808,875)
Page 3 of 4
ATTACHMENT C
Idaho Summary of Change in Depreciation Expense,
Separated by Direct and Allocated Plant
Idaho Natural Gas - Change in Expense due to Proposed Study Rates
Directly Assigned
Plant Allocated Plant Total
Common Plant:
Common Direct Allocated All (CD AA)(96,211) (96,211)
Common Direct Allocated North (CD AN)16,692 16,692
Common Direct Idaho 45,115 45,115
Common Direct Washington - -
Total Common General Plant - (34,404) (34,404)
Gas General Plant:
Gas Direct Allocated North (GD AN)(3,001) (3,001)
Gas Direct Idaho (GD ID)9,464 9,464
Gas Direct Oregon (GD OR)- -
Gas Direct Washington (GD WA)- -
Gas Direct Allocated All (GD AA)(4,487) (4,487)
Total Gas General Plant 9,464 (7,488) 1,976
Total General Plant (32,428)
Underground Storage Plant
Gas Direct Allocated North (GD AN)895 895
Gas Direct Oregon (GD OR)- -
Total Underground Storage Plant - 895 895
Gas Distribution Plant:
Allocated North (1,490) (1,490)
Idaho (636,937) (636,937)
Oregon - -
Washington - -
Total Distribution Plant (636,937) (1,490) (638,427)
Transportation (60,497) (18,261) (78,758)
-
Total Gas Plant (687,970) (60,748) (748,718)
Net Change in Depreciation (687,970) (60,748) (748,718)
Page 4 of 4
ATTACHMENT C