20190610Andrews Exhibit 4.pdf

o
o
VID J. MEYER i$tg JUH t0 Ail t0:VICE PRESIDENT AND CHIEF COLNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O.BOX3727
I4I I EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220 -3727
TELEPHONE: [phone]
FACSIMILE: [phone]
DAVID.MEYER@AVI STACORP.COM
l'],r'hi0 PUBLICtTtLtIlIs cof,,{Mtssl
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF AVISTA CORPORATION FOR THE
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC SERVICE
TO ELECTRIC CUSTOMERS IN THE
)
)
)
)
)
CASE NO. AVU.E-19-04
EXHIBIT NO. 4
ELIZABETH M. ANDREWS
TE OF IDAHO
FOR AVISTA CORPORATION
(ELECTRIC)
REC E IVED
N
o
o
o
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 3I.2018
(000's oF DoLLARS)2020
WITH PRESENT RATES W'ITH 202O PROPOSED RATES
Line
No.DESCRIPTION
Actrral Per
Results
Report
Total
Adiuslments
Pro Forma
Total
Proposed
Revenues &
Related Exp
Pro Forma
Proposed
Totll
c
(s8,021)
(12,549)
$252,611
285
t9,214
$5,255 $257,866
285
t9,2t4
REVENUES
I Total General Business
2 lnterdepartmolalSales
3 Sales for Resale
4 Total Sales of Electricity
5 Other Revenue
6 Total El*tric Revenue
$260,632
285
3t,763
292,680 (2O,s1O)
27,696 (19,418)
172,1 r0
8.278
277,365
8,218
7
8
9
l0
l1
t2
13
\4
l5
l6
11
l8
t9
20
EXPENSES
Production ad Trmsmission
Operating Expenws
Purchced Power
Depr@i ation/Amortization
Regulatory Amortiation
Tdes
Total Production & Trasmission
Distribution
Operating Exposes
Depreciation/Amortiation
Taes
State lncome Taes
Total Distribution
Customer Accounting
Customer Servie & lnfomation
Sales Expenses
Administrative & General
Operating Expen*s
Depreciation/Amortiation
Regulatory Amoniation
Tues
Total Admin. & Goqd
Total Electric Expenses
320,376
88,624
47,153
15,2't9
2,436
8,984
(39,988)
(r8,075)
(13,797)
3,015
(435)
165
280,388
'10,549
33,356
18,294
2,00r
9,749
285.643
'10,549
33,356
18,294
2,00r
9,'149
162,476
I I,300
17,739
6,7't3
2sl
391
(r,300)
(3,062)
(254)
I 1,697
t6,439
3,71 I
(3)
(28,527)I tt q4q 133,949
11,697
16,439
3,71 I
243246
36,063
4,465
I 0,876
24,469
I 2,980
(1,3 r8)
(4,219)
249
(10,214)
31,844
4,714
662
0
26,2t5
t7,426
(22s)
246 32,090
4,729
662
0
26,228
11,426
(225)
0
t5
t32t
22
23
23
25
t,746
4,446
t,093
36,131 7,285 43,416 l3 43,429
250.0t I (35.427\214,584 214 2 I 4.858
FEDERAL INCOME TAX
27 CurentAarual
28 Debt Interest
29 Defened lncome Tues
30 Amonized lnvestment Til Credit
(4,56r)
(?4s)
(r 84)
279
(27)
26 OPERATING INCOME BEFORE FIT
3I NETOPERATTNGINCOME
RATE BASE
PLANT IN SERVICE
32 Intagible
33 Production
34 Trasmission
35 Distribution36 Censal
37 Total PImt in Seruice
ACCUMULATED DEPRECIATION
38 lnrmgible
39 Production
40 Trmsmission
41 Distribution
42 General
43 Total Accumulated Depreciation
44 NET PLANT BEFORE DFTI
8,295
(r84)
(1,358)
(195)
9,341
(l 84)
(1,3s8)
(res)
'70,365
9,040
(r,637)
(l 68)
65,804 4,981
1,046
70,'185
$63, I 30 ($3.884)$59.246 $3,935 s61.1 8l
$87,904
479,145
252,482
581,656
l 30,367
$12,680
19,657
2',1,0',1t
20,'128
I 1,546
$t00,584
498,802
2',79,ss3
602,384
l4l,9l3
$r00,584
498,802
279,553
602,384
t4l,9 t 3
1,531,554
(19,246)
(193,278)
(74,243)
(210,349\
(47,097\
(9,r r3)
(r3,62r)
(3,359)
(20,066)
(2,63s\
(28,359)
($206,899)
(77,602)
(230,4t5)
(49,732)
1,623,236
(28,3s9)
(206,899)
(77,602)
(230,415)
(49,132)
91,682 1,623,236
(s44,213)(48,794)(593,007)(593,007)
98't,341
(204,932)
42,888
(4,962)
I,030,229
(209,894)
I,030,229
(209,894)45 DEFERREDTAXES
46 NET PLANT AFTER DFTT
47 DEFERRED DEBITS AND CREDITS
48 WORKTNG CAPITALo
782,409
(2,040\
22,783
37,926
(4,2s8)
820,335
(6,298)
22,783
820,335
(6,298)
22,783
$803,1s2 $836,820 $836,820
1 55yo
Exhibit No. 4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 1 of g
49 TOTAL RATE BASE
50 RATEOFRETURN 1.86Yo
$33,668
1 08%
$0
o
AVISTA UTILITIES
Calculation of General Revenue Requirement
Idaho - Electric System
TWELVE MONTHS ENDED DICEMBER 3I,2OI8
2020
Line
No.Description
(000's of
Dollars)
Pro Forma Rate Base
Proposed Rate of Return
Net Operating Income Requirement
Pro Forma Net Operating lncome
Net Operating Income Deficiency
Conversion Factor
Revenue Requirement
Total General Business Revenues
Percentage Revenue Increase
$836,820
2
3
4
5
6
7
8
9
7.55Yo
$63, l 80
$59,246
$3,934
0.74867
s5,255
$252.896
2.08o/o o
Exhibit No.4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 2 of 9
o
o
o
AVISTA UTILITIES
Pro Forma Cost of Capital
Idaho - Electric System
Proposed:
ProForma
Capital ProForma Weighted
Component Structure Cost Cost
Total Debt 50.00% 5.20o/o 2.60Yo
Common 50.00% 9.90o/o 4.95Yo
Total 100.00%7.55o/o
Exhibit No. 4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 3 of 9
o
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 31,2OI8
Description
Revenues
Expenses:
Uncollectibles
o
Line
No.
2
3
4
5
6
7
8
Commission Fees
Idaho Income Tax
Total Expenses
Net Operating Income Before FIT
21o/o Federal Income Tax @ 2l%o
REVENUE CONVERSION FACTOR
Factor
1.000000
0.002922
0.002529
0.046864
0.052315
0.947685
0.1 990 1 4
0.748671
Exhibit No.4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 4 of 9
o
o
I
o AVISTA LITILITIES
IDAIIO ELECTPJC RESULTS
TWELVE MONTHS ENDED DECEMBER 3 I. 2OI8
(no's oF DoLLARS)
Rate Year Ending December 31,2020
Line
DESCRIPTIO\
Results of
Opemtions
Defered
FIT
Rate Base
Defered Debih,
Credits & Reg
Amoffzrtions
Working
Capiral
Reslate
Capital
20IE EOP
Eliminate
B&O
Tares
AdJustmenl Nmber
Worlpape, Refsence E-ROO E-DFIT f-DDC E.\\'C E.RCAP E-EBO
REVENUES
Tolal General Business
InterdepMmental Sales
Sales for R6ale
Tolal Sales of Electricih
Olher Rel enue
Total Electric Rerenue
EXPENSES
Produoton ed Tresmission7 Operding E\pens6
8 Puch6ed Po\\'er
9 DepreciatiorLiAmoniation
l0 RegulalonAmodirdion
I I Ta\s
l2 Tolal Production & Trmsmission
$260.632 s0$o $0
0
0
0
(66e)
$0 ($3.626)
28531.763-0-0292-6aO0000(3.626)27-696 - 0 - - 0320_3160000(3.626)
8tt.624
47.1 53
t5.219
2.436
5l
Dislribulion
l3 Operding E\penses
l,l Depreciatior/Amo(i/dion
15 Ta\es
l6 Slale lncome Ta\esl7 Total Distribution
FEDERAL INCOME TAX
28 Curent Accrual
29 Debt Inleresl30 Deferred Income Ta\es
3l Amo(ired ITC
0
(r l7)
8.984 - 0 0
162.4760(66)0oo
I t-300
17.73<)
6.77325r - 34 0 0 0)36.0('303,100(3.615)
4.465
10.876
0
24.469
12.9E0
(r.3r E)
(3.6r.1)
0.0,t6864
o
l8 Customer Aeouing
l9 Customer Sen'ice & Informdion20 Sales Expens6
Adminislrali\ e & General
2l Operding E\penses22 DeprecidiorvAmoilaion23 Reguldon Amoilizdion
24 Ta\es
25 Total Admin. & General
26 Total Eleclric E\pdses
27 OPERATINCINCOMEBEFOREFIT
250 0t I 0 (701 )0 (1 art li
70.365
(2)
({r9)
701
117
(5)
0
0
0 (il)
9.040
0
(r.637)
(r6E)
l3
32 NETOPERATINGINCOME
RATE BASE
PLANT IN SERVICE
Inlegible
Produclion
Trmsmssron
Distnbunon
General
Tolal Plml in Senice
ACCUMULATED DEPRECIATION/AMORT
Inregible
Production
Tmsmission
Di stri buli on
Crneral
Totai Accwulded Deprecialion
NET PLANT
33
31
35
36
37
38
39
40
4t
12
13
44
,{5
$63.r30 ($ r3)$558 $0 $8,)($e)
(19.246',
(193.27ri)
(14.243')
(210.349)
(47.097>
(5i1.1.213) ' (l(,.e29)q87.rJl 15.,)51
$87.904 $0 S0 $0 $2.3(,7 $0479.145-0-E,3(,30252.482-0-9.5E60581_656-0-E.33E0130.367-0-4.2260
t.53 t.554 - 32.E80
(2.21)1 1
(3-766)
( l -37e)
(7-.rr,8)
(2.r 0e)0
46 DEFERREDTAXES
47 Net Plmt Aner DFIT
48 DEFERREDDEBITSANDCREDITS
49 WORKINGCAPTW
7E2.409
(2.040)
(20,r.932) (2.{67)
(2.467)I (,.374
It53
$803-ls2 (s2.467)t6114 {{)
1.532 t2
o Exhibit No. 4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 5 of 9
50 TOTAL RATE BASE
5I RATEOFRETURN
52 REVENUE REQUIREMENT
7 J,60/"
(3.329)(23r )(65e)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
o
AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 3
(000's oF DoLLARS)
E.RN
$0 ($r2.04s)
o
Lift
DESCRIPTION
Un.ollctible
Expcnse
Regulatory
ExIEns
lnjuries
and
Damaqes
FIT/DFIT
ITC/PTC
Expense
SIT/SITC
Expen*
Revenre
Nomrliation
Miscellmo6
Restating
2.O2
E-T]E
2.03
[-Rf,
2.O1
f,-lD
2.05
E.FIT
2.06
E.SIT
2.0t
E.MR
2.01
Worlpaper Reference
REVENUES
I Tolal General Business
2 InterdepaflmentalSales
3 Sales for Resale
4 Total Sales ofElectrici[
5 otherRevenue6 Total Electnc Re\flue
D(PENSES
Production ed Trusmission
7 Operding E\penses8 Puchded Power
9 Depreciation/Amonizalion
l0 RegulalofAmonization
I I Ta\esl2 Total Produclion & Trmsmission
Distri buti on13 Operaling E\penses14 Deprrcialion/Amonirdion
l5 Ta\es
16 Slate lncome Ta\es
| 7 Total Dislribution
I E Cuslomer Accounling
l9 Cuslomer Sen ice & Informalion
20 Sales E\pens6
Admrusraire & Ceneral
2l Opeding E\pens6
22 Deprrcidior/Amoni/dion23 ReguldonAmoniralion
24 Ta\es25 Total Admn. & Genera.l
26 Total Electric Exp@ses
$o
0
0
$0
0
0
$0
0
0
$0
0
0
0 0 0 0 0 il2.0.15) 0
0 0 0 - - (,.31(, 00 0 0 0 0 (5729) 0
0
0
0
0
0
840
$o
0
0
0
0
(4)
0
0
0
(3)
o 0 1083 0
390
(3)
0
0
I
(4)
0
0
0
(3)
(,0
0
0
390 (2)
0
(2)
0
(3s)
(r 0.23 r )
(30)
t.477
(21 )0 8s (2e)000000000
tt5 0 1.111 (2tl o518l(28)390 (2s)0 (7.643)
27 OPERATINGINCOMEBEFOREFIT (57)
(.271
(81)
(17)
0
0
0 (3eo)1.9 l,l 25
(12)(lt2).102
32 NETOPERATTNG INCOME ($4s) ($64) $22 $0 ($281) $r.512 $20
RATE BASE
PLANT IN SERVICE
33 lrtagible34 Production
35 Ttusmission
36 Dstribulion
37 Geneml
3E Total Plmt in Senice
$0
ACCUMULATED DEPRECIATION/A}
39 Inldgible40 Production
4l Trusmission
42 Distribution43 General
44 Total Accmulded Deprecidion
45 NETPLANT
FEDERAL INCOME TAX28 Curenl Accrual29 Debl lnterBt
30 Defened lncome Ta\es
3l Amonired ITC
46 DEFERREDTAXES
41 Net Plat Aner DFIT48 DEFERREDDEBTTS ANDCREDTTS
49 WORKINCCAPITAL
$0
0
0
0
0
0
0
0
0
s0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
(2.019)(261
Exhibit No.4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 6 of 9
50 TOTALRATEBASE
5I RATE OF RETURN
52 REVENUEREQUIREMENT ({)85 (2e)375
o
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
28
6
o
0
$0 $0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0 $0 $0 $0
o AVISTA UTILITIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 3,
(xxrs oF DoLLARS)
Lire
DESCRIPTIO\
Restalc
lncentivcs
ID
PCA
Nez Perce
Settlemdt
Adiustueni
Colsarip /
cs2
Maiotenmce
Restate
Debt
ItrteEst
Restaled
TOTAL
2-0.)
u-Rt
2.12
E.CCOM
2.13
E.RDI
2.tt2.r0Adjuslmenl Nmber
Workpaper Reference
REVENUES
Total General Busin6s
lnlerdepdmental Sal6
Sales for Resale
Total Sales of Electricit)
Other Re\enue
Total Electnc Reraue
EXPENSES
Production 0d Tresmission7 Operaling E\penss
8 Puchded PoNer
9 Deprsidior/Amonization
l0 Reguldo4 Amodzdion
I I Ta\es
l2 Tolal Production & Trmsmission
Di stri buti on
l3 Operding E\pensesl.{ Deprecidion/Amo(izdion
15 Taes
l6 Stde lncome Ta\esl7 Total Dislribution
I t Customer Aeouting
l9 Csloms Sen ice & Informdion20 Sal6 E\pens6
Administrati!e & Ceneral
2l Operding E\penses22 Deprecidion/Amonizdion23 Reguldon Amoriiaion
24 Ta\s
25 Tolal Admin. & Oeneral
26 Total Electric ENpenses
27 OPERATING INCOME BEFORE FIT
RATE BASE
PLANT IN SERVICE
lnhgible
Production
Trmsmission
Distribution
Ceneral
Total Plmt in Seni@
$0
0--00031,76307.6500002t4,659
Rjttl
u-P( A E-NPS
$()$7.650 $0
0
$0 s252Fil
0 2t5
--00034,0t207.6500003t6,671
(r.328)0
0
0
0
0
0
0
rs8)
(33)
0
0
0
87-557
47,153
ts219
2,0o I
11297
t1,739
3,159
426
000trt40 (1.328) (33) (1.1s8) 0 160,974
0
0
05-2
0
0
0
54
5
(l l1)
33,021
4,511
643
24)77
14457
(lBt?)
2
0
0
0
27
0
0
0
0
5,1
t7
o (ll1)17 0 0 36.847
(l oe)( r.28.1)(31 )(l_1 04)0 236.001
FEDERAL INCOME TAX
28 Curenl Accrual
29 Debl Interesl30 Defened IncomeTa\es
3l Amonized ITC
E.934
1.597
279
492232
0
0
3l
7
o
0
109
23
l - 10.1 O A2.('7O
I 1,63?
(El )(rJst)
(l9s)
32 NETOPERATINGINCOME $li6 $7.058 $25 $872 (5492) ?2+166
$0
0
0
0
0
0
0
o
$0
0
0
0
34
35
36
37
38
39
40
4l
42
43
44
45
$0 $0 3 90,27t0 4t7,5ot0 262,06t0 5t9,994
0 (2r,453)0 (197,044)o (1s,622\o (211,811')
1,003292
(2069161
ACCUMULATED DEPRECIATION/A}
Integible
Production
Trmsmission
Dishbution
General
Tolal Accmulded Deprecidion
NET PLANT
0 0 0 (.t9,206)
- - (561,1.12)
46 DEFERREDTAXES
47 Nel Plut Aner DFIT
4E DEFERRED DEBITS AND CREDTTS49 WORKINGCAPITAL
196.316
(1,1t7)
22,743
s0 s0 s0 s0 s0 s817.9t2
o Exhibit No.4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule '1, Page 7 of 9
50 TOTAL RATE BASE
5I RATEOFRETURN
52 REVENUEREQUIREMENT (r ls)(9.421\(33)(r.165)657
4.460/o
(r4.3r r)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
AVISTA UTILTTIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 3
(XXIS OF DOLLARS)o
Lire
DESCRIPTION
Prc Fome
Power
suDDly
Pm Foma
Tmnsmission
Rev/ErD
Prc Foma
Labor
Non-Exea
Prc Foma
Labor
Exec
Pm Foma
Employft
Ben€fits
Pm Fom,
IS/IT
Costs
Prc ['orma
Pmperty
Tax
Prc ['oma
Update Depreciation
Erpcnse
Adjustment Number
Workpaper Reference
3.01
E-PPS
3.02
[-PTR
3.03
E-PLN
3.04
E-PI,f
3.0s
T]-PEB
3.06
E.ISIT
3.07 3.08
E-DeprI]-PPT
REVENUES
I Tota.l General Business
2 InlerdepdmenlalSales
3 Sales for Resale
4 Total Sds ofEleclricit)5 Other Rerenue
6 Tolai Electric Re\oue
s0 $0 $0 $0 $0
0
$0
0
$0
0(r2.5.1e) - - 0 0 0(11.5.19) 0 0 0 0 0 0 0(24.773)(961)---000
(37-322\(961)000000
1
E
9
l0
II
t2
EXPENSES
Production md Trmsmission
Operding E\penss
Puchsed PoNer
Deprecidior/Afr onidion
RegulaloD Amorlizdion
Ta\es
Totai Production & Trilsmission
527 321 0
0
0
0
0
0
2.085
0,--07650
(3 l.(,39) 0 521 o 324 o 165 2.0115
Di stri buli onI3 Operaling E\pens6
I4 Deprecialion/Amotuaion
15 Ta\es
l6 State lncome Ta\esl7 Total Disrribulion
281 175 0
0
552
0
(2.O17)
0(2(,O (1s) (6e) (7) (3e) (40) (62) r0(266t (4s) 212 (i) r 36 (40) ,reo (2-037,
l{t
l9
20
Customs A@omling
Customer Senice & lnlorMion
Sal6 E\pens6
109ll
0
67
8
258
0
0
0
Administrati\ e & Ceneral
2l Operding E\penses22 Deprecidion/Amodizdion
23 ReguldotlAmonizdion
24 Tdes
25 TotalAdmin &Ceneral
535 l5t 864
0
0
0
0
(212)
0
0
o 535 15f 254 86.1 O (242',)o2(, Tolal Electric E\penses (3 r.905)(4s)1.394 t41 793 824 t.255 (r94)
27 OPERATINCINCOMEBEFOREFIT (5..1r7)(916)(l-39-1)(r11)(7e3)(E24) 0.255)194
4l
0
0
0
FEDERAL INCOME TAX
28 Curenl Accrual
29 Debl Interest
30 Defe[ed Income Ta\es3l Amodzed ITC
(1.138)(re2)(2e3)(301 (167)(173)(2611
32 NETOPERATINGINCOME ($,1-279) (572.1) ($1.102) (Sll,l) ($620 ($(,sl) ($rrr2) $tsa
RATE BASE
PLANT IN SERVICE33 lnhgible34 Production
35 Trmsmission
36 Dstribution
31 Ceneral
38 Total Plul in Senie
$0 SO s0 s0 $0
0
0
0
0
$0
0
0
0
0
$0
0
0
0
0
ACCUMULATED DEPRECIATIONi AI
39 Integible
40 Produclion
4l T@smission
42 Distribution
43 General
44 Total Accmulded Deprecidion
45 NETPLANT
0
0
0
0
0
46 DEFERREDTAXES41 Nel Plel Aner DFIT
4{I DEFERREDDEBITSANDCREDITS.I9 WORKINGCAPITAI-
50 TOTAL RATE BASE
5I RATE OF RETURN
52 REVENUEREQUIREMENT 869 t.325 (2os)
Exhibit No. 4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 8 of 9
o
5.716 967 1 .471 152 837
s0
(t7.842)
(t3.7<n-l
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
o AVISTA UTITTIES
IDAHO ELECTRIC RESULTS
TWELVE MONTHS ENDED DECEMBER 3
(mo's oF DoLLARS)
LiE
DESCRIPTIO\
Planftd
Capital Add
20r9 EOP
Prc Foms
o&M
OIfsea
Prc Foma
F@ FE
Amortiation
Prc Foma
Colstrip
Amortiation
Prc Foma
lnsumnce
Expense
2020
fINAL
TOTAL
3.t0
E-OFF
3.1 I
E-Fe
3.t2
E-Cols
3.t3
f-lns
F-TdAdJustment Nmber
Wo*paper Reference
REVENUES
Tolal General Business
lnterdepdmenlal Sales
Sals for Resale
Tolal Saies of Electricil]
Olher Rerenue
Total Eleclric Rer@ue
EXPENSES
Produclion md Tresmission
Opeding E\penses
Puch6ed Po\\ er
Deprecidion/Amoniration
Reguldory Amoniration
Ta\es
E-CAPI9
$0$0 $0
(t7)
$0 $0 $252,61 I
285
7
E
9
IO
|l
l2
-----t9,21400000272.110-----8218000002E0.388
70,549
33,356
t8,294
2,001
9J49
933
933
141
(r7)
(56)
(6)
0 (3)o
36
133.9,t9
Di slri buti on13 Opeding E\pms6
l4 Deprecidior/Amodizdion
I 5 Ta\es
16 State lncome Ta\es
I 7 Total Distribulion
I E Cuslomer Acouting
l9 Cuslomer Senice & Infomion
20 Sa.les E\pens6
Adminislratiye & General
2l Opealing E\penses
22 Deprecidion/Amonization23 Reguldon Amonialion
24 Ta\6
25 Total Admn. & General
26 Tolal Electric E\pmses
27 OPERATINGINCOMEBEFOREFTT
(22e) 4 113) (10) t2l {3\5r8 (szt (13) (40) (2) 31,8,14
2t
I 1,697
I 6,.139
3,71 I
4,7t4
662
0
26,215
t7t26
(22s)
3.21t
o 1.662
863ti99
34a'71(75)2 t.1 584
(1.662)
(7)
75
l6
(877)
(r84)
(820)(34)65,1r0,t
(172)
28
FEDERAL INCOME TAX
2E Cu[enl A@rua]
29 Debl Inrerst
30 Defered Income Ta\es3l Amodzed ITC
RATE BASE
PLANT IN SERVICE
33 Inregible
34 Production
35 Trdsmission36 Distribution
3? General
3E Total Plml in Seni@
(e7e)
(l3l )
8,295
(r 84)
(r,3s8)
fl95)
32 NETOPERATINCINCOME ($3.5s2)$59 ($693)rs675)a$27)s59 246
${)$0 $0
7_320----1.fi.913
58.802 1,623,236
(6.906) (28.359)(9.85s) (206.E99)(r.980) (77.602)(r2.5e8) (230.415)(s26) - - (.1e.732)(31.86s) - - (s93.007)26.937 1,030.229
(2.e18) - - - (20e.894)24ore
I I rsrrrr . jl;ll,
2.1.0r 9
$10,3t3
11,294
17.485
t2_390
$100.584
498,802
279,553
602,3t4
$o
ACCUMULATED DEPRECIATION/AI
39 Intmgible
40 Production4l Trmsmission42 Distribution
43 Creneral
44 Total Accmulded Deprecialion
45 NETPLANI
46 DEFERREDTAXES47 Net Plet After DFIT
48 DEFERREDDEBITSANDCREDTTS
49 WORKINGCAPITAL
15 lll)s836.{i20
7,480/0
Exhibit No. 4
Case No. AVU-E-19-04
E. Andrews, Avista
Schedule 1, Page 9 of 9
o
50 TOTALRATEBASE
5I RATEOFRETURN
52 REVENUEREQUIREMENT 7.1 66 (79')t)25 3lt7 3(,
Tola.l Production & liusmission
(i)
899 863 36 43.41(,