20230222Attachment B-1.pdf

Avista’s Application to Revise its
Electric and Natural Gas
Book Depreciation Rates
Attachment B-1: Change in Depreciation
Expense by FERC Account
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%
E Distribution ED.AN.370000 2.890%7.860%
E Distribution ED.ID.360400 1.340%1.340%
E Distribution ED.ID.361000 1.720%1.720%
E Distribution ED.ID.362000 2.680%2.580%
E Distribution ED.ID.364000 2.570%2.690%
E Distribution ED.ID.365000 2.450%2.460%
E Distribution ED.ID.366000 2.140%1.820%
E Distribution ED.ID.367000 2.990%2.430%
E Distribution ED.ID.368000 2.160%2.030%
E Distribution ED.ID.369100 2.080%1.660%
E Distribution ED.ID.369200 2.160%1.870%
E Distribution ED.ID.369300 2.060%1.760%
E Distribution ED.ID.370000 9.060%5.570%
E Distribution ED.ID.373100 0.990%0.780%
E Distribution ED.ID.373200 2.010%2.700%
E Distribution ED.ID.373300 2.610%3.100%
E Distribution ED.ID.373400 3.040%3.750%
E Distribution ED.ID.373500 3.170%3.260%
E Distribution ED.MT.361000 1.720%1.720%
E Distribution ED.MT.362000 2.680%2.680%
E Distribution ED.MT.364000 2.570%2.570%
E Distribution ED.MT.365000 2.450%2.450%
E Distribution ED.MT.366000 2.140%2.140%
E Distribution ED.MT.367000 2.990%2.990%
E Distribution ED.MT.368000 2.160%2.160%
E Distribution ED.MT.369100 2.080%2.080%
E Distribution ED.MT.369300 2.060%2.060%
E Distribution ED.MT.370000 9.060%5.570%
E Distribution ED.MT.373200 2.010%2.010%
E Distribution ED.MT.373400 3.040%3.040%
E Distribution ED.WA.360400 1.340%1.340%
E Distribution ED.WA.361000 1.720%1.720%
E Distribution ED.WA.362000 2.680%2.580%
E Distribution ED.WA.363000 6.800%6.800%
E Distribution ED.WA.364000 2.470%2.690%
E Distribution ED.WA.365000 2.270%2.460%
E Distribution ED.WA.366000 1.561%1.820%
E Distribution ED.WA.367000 3.440%2.430%
E Distribution ED.WA.368000 2.160%2.030%
E Distribution ED.WA.369100 2.080%1.660%
E Distribution ED.WA.369200 2.160%1.870%
E Distribution ED.WA.369300 2.060%1.760%
E Distribution ED.WA.370000 2.890%7.860%
E Distribution ED.WA.370121 7.030%7.530%
E Distribution ED.WA.371000 2.570%10.870%
E Distribution ED.WA.371003 2.500%2.856%
E Distribution ED.WA.371010 10.360%10.870%
E Distribution ED.WA.371020 10.350%7.630%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
-$ -$ -$ -$ -$ (1,926)$ -$ (1,287)$ -$ -$
-$ -$ -$ -$ -$ 5,190$ -$ 2,614$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (52,154)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 208,234$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 11,853$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (155,789)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (467,781)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (123,341)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (96,749)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (14)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (138,906)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (855,273)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (3,452)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 15,998$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 32,144$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 77,926$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 4,081$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (9)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(106,626)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
712,981$ -$ -$ -$ -$ -$ -$ -$ -$ -$
382,081$ -$ -$ -$ -$ -$ -$ -$ -$ -$
247,989$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(1,702,571)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(277,160)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(182,589)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(24,929)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(239,697)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
43,249$ -$ -$ -$ -$ -$ -$ -$ -$ -$
297,237$ -$ -$ -$ -$ -$ -$ -$ -$ -$
47,784$ -$ -$ -$ -$ -$ -$ -$ -$ -$
2,154$ -$ -$ -$ -$ -$ -$ -$ -$ -$
6,269$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(4,512)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 2 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%E Distribution ED.WA.371030 10.350%10.870%
E Distribution ED.WA.371040 10.350%10.870%
E Distribution ED.WA.373100 0.990%0.780%
E Distribution ED.WA.373200 2.010%2.700%
E Distribution ED.WA.373300 2.610%3.100%
E Distribution ED.WA.373400 3.040%3.750%
E Distribution ED.WA.373500 3.170%3.260%
E Distribution Total
G Distribution GD.AN.375000 1.880%2.360%
G Distribution GD.AN.376000 2.280%2.100%
G Distribution GD.AN.378000 3.370%4.030%
G Distribution GD.AN.379000 2.660%3.160%
G Distribution GD.ID.374400 1.660%1.700%
G Distribution GD.ID.375000 1.880%2.360%
G Distribution GD.ID.376000 2.280%2.100%
G Distribution GD.ID.378000 3.370%4.030%
G Distribution GD.ID.379000 2.660%3.160%
G Distribution GD.ID.380000 2.450%2.210%
G Distribution GD.ID.381000 2.180%2.760%
G Distribution GD.ID.385000 1.730%1.450%
G Distribution GD.OR.374400 1.660%1.670%
G Distribution GD.OR.375000 2.040%2.560%
G Distribution GD.OR.376000 1.890%2.110%
G Distribution GD.OR.378000 3.200%4.020%
G Distribution GD.OR.379000 2.740%3.220%
G Distribution GD.OR.380000 2.090%2.150%
G Distribution GD.OR.381000 3.360%3.340%
G Distribution GD.OR.385000 1.430%1.440%
G Distribution GD.WA.374400 1.660%1.700%
G Distribution GD.WA.375000 1.880%2.360%
G Distribution GD.WA.376000 2.220%2.100%
G Distribution GD.WA.378000 3.370%4.030%
G Distribution GD.WA.379000 2.660%3.160%
G Distribution GD.WA.380000 2.300%2.210%
G Distribution GD.WA.381000 3.090%3.100%
G Distribution GD.WA.381121 7.030%7.470%
G Distribution GD.WA.385000 1.360%1.450%
G Distribution Total
General CD.AA.389300 1.770%1.670%
General CD.AA.389400 0.200%1.260%
General CD.AA.390100 2.170%2.450%
General CD.AA.391000 6.670%6.670%
General CD.AA.391100 20.000%20.000%
General CD.AA.391101 20.000%20.000%
General CD.AA.391120 20.000%20.000%
General CD.AA.391121 20.000%20.000%
General CD.AA.391700 3.700%3.700%
General CD.AA.393000 4.000%4.000%
General CD.AA.394000 5.000%5.000%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
3,779$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(6,086)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
23,787$ -$ -$ -$ -$ -$ -$ -$ -$ -$
51,960$ -$ -$ -$ -$ -$ -$ -$ -$ -$
131,692$ -$ -$ -$ -$ -$ -$ -$ -$ -$
12,093$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (3,044)$ -$ (1,490)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ 69$ -$ -$ -$ -$ -$ -$
-$ -$ -$ 3,124$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (260,851)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ 16,527$ -$ -$ -$ -$ -$ -$
-$ -$ -$ 23,299$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (240,997)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ 185,239$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (2,985)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 61$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 3,494$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 593,818$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 50,160$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 16,080$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 78,150$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (11,167)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 248$ -$ -$ -$ -$ -$
-$ 198$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 4,439$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (347,637)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 30,549$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 9,715$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (198,781)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 5,274$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 116,967$ -$ -$ -$ -$ -$ -$ -$ -$
-$ 2,727$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (1,692)$ (527)$ (852)$ (201)$ (327)$
-$ -$ -$ -$ -$ 488$ 152$ 246$ 58$ 94$
-$ -$ -$ -$ -$ 169,417$ 52,750$ 85,341$ 20,144$ 32,710$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 3 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General CD.AA.395000 6.670%6.670%
General CD.AA.397000 6.670%6.670%
General CD.AA.397200 10.000%10.000%
General CD.AA.397700 9.840%6.670%
General CD.AA.398000 10.000%10.000%
General CD.AN.389300 1.770%1.670%
General CD.AN.389400 0.200%1.260%
General CD.AN.390100 2.170%2.450%
General CD.AN.391100 20.000%20.000%
General CD.AN.393000 4.000%4.000%
General CD.AN.394000 5.000%5.000%
General CD.AN.395000 6.670%6.670%
General CD.AN.397000 6.670%6.670%
General CD.AN.397200 10.000%10.000%
General CD.AN.398000 10.000%10.000%
General CD.ID.390100 2.170%2.450%
General CD.ID.391000 6.670%6.670%
General CD.ID.391100 20.000%20.000%
General CD.ID.393000 4.000%4.000%
General CD.ID.394000 5.000%5.000%
General CD.ID.395000 6.670%6.670%
General CD.ID.397000 6.670%6.670%
General CD.ID.397200 10.000%10.000%
General CD.ID.398000 10.000%10.000%
General CD.WA.390100 2.170%2.450%
General CD.WA.391000 6.670%6.670%
General CD.WA.391100 20.000%20.000%
General CD.WA.391121 20.000%20.000%
General CD.WA.393000 4.000%4.000%
General CD.WA.394000 5.000%5.000%
General CD.WA.395000 6.670%6.670%
General CD.WA.397000 6.670%6.670%
General CD.WA.397121 6.670%6.670%
General CD.WA.397200 10.000%10.000%
General CD.WA.398000 10.000%10.000%
General ED.AN.390100 1.900%2.060%
General ED.AN.390200 20.000%20.000%
General ED.AN.391100 20.000%20.000%
General ED.AN.393000 4.000%4.000%
General ED.AN.394000 5.000%5.000%
General ED.AN.394100 10.540%9.510%
General ED.AN.395000 6.670%6.670%
General ED.AN.397000 6.670%6.670%
General ED.AN.397500 6.670%6.670%
General ED.AN.398000 10.000%10.000%
General ED.ID.390100 1.900%2.060%
General ED.ID.391000 6.670%6.670%
General ED.ID.393000 4.000%4.000%
General ED.ID.394000 5.000%5.000%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (13)$ (4)$ (7)$ (2)$ -$
-$ -$ -$ -$ -$ 218$ 68$ 110$ 26$ -$
-$ -$ -$ -$ -$ 15,368$ 4,806$ 7,742$ 1,835$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ 16,988$ 4,882$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 26,508$ 7,617$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 7,193$ -$ 3,623$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (803)$ -$ (404)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ 4,496$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 4 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General ED.ID.395000 6.670%6.670%
General ED.ID.397000 6.670%6.670%
General ED.ID.397500 6.670%6.670%
General ED.ID.397600 6.670%6.670%
General ED.ID.398000 10.000%10.000%
General ED.MT.397000 6.670%6.670%
General ED.MT.397500 6.670%6.670%
General ED.WA.390100 1.900%2.060%
General ED.WA.391000 6.670%6.670%
General ED.WA.391100 20.000%20.000%
General ED.WA.391121 20.000%20.000%
General ED.WA.393000 4.000%4.000%
General ED.WA.394000 5.000%5.000%
General ED.WA.395000 6.670%6.670%
General ED.WA.395121 14.290%14.290%
General ED.WA.397000 6.670%6.670%
General ED.WA.397500 6.670%6.670%
General ED.WA.397600 6.670%6.670%
General GD.AA.391000 6.670%6.670%
General GD.AA.391100 20.000%20.000%
General GD.AA.394000 5.000%5.000%
General GD.AA.395000 6.670%6.670%
General GD.AA.397000 6.670%6.670%
General GD.AN.391100 20.000%20.000%
General GD.AN.394000 5.000%5.000%
General GD.AN.395000 6.670%6.670%
General GD.AN.397000 6.670%6.670%
General GD.AN.397200 6.670%6.670%
General GD.AN.398000 10.390%10.390%
General GD.ID.394000 5.000%5.000%
General GD.ID.395000 6.670%6.670%
General GD.ID.397000 6.670%6.670%
General GD.OR.390100 2.450%3.370%
General GD.OR.391100 20.000%20.000%
General GD.OR.393000 4.000%4.000%
General GD.OR.394000 5.000%5.000%
General GD.OR.395000 6.670%6.670%
General GD.OR.397000 6.670%6.670%
General GD.OR.397200 63.850%6.670%
General GD.OR.398000 10.000%10.000%
General GD.WA.389421 2.010%2.010%
General GD.WA.390100 3.590%3.540%
General GD.WA.391100 20.000%20.000%
General GD.WA.393000 4.000%4.000%
General GD.WA.394000 5.000%5.000%
General GD.WA.395000 6.670%6.670%
General GD.WA.395121 6.670%6.670%
General GD.WA.397000 6.670%6.670%
General GD.WA.397121 6.670%6.670%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
13,283$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 37,822$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (12,698)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 5 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General Total
Intangibles CD.AA.303000 6.667%6.667%
Intangibles CD.AA.303100 20.000%20.000%
Intangibles CD.AA.303101 #######100.000%
Intangibles CD.AA.303102 50.000%50.000%
Intangibles CD.AA.303103 33.333%33.333%
Intangibles CD.AA.303115 6.667%6.667%
Intangibles CD.AA.303120 8.000%8.000%
Intangibles CD.AA.303121 20.000%20.000%
Intangibles CD.AA.303132 50.000%50.000%
Intangibles CD.AA.303133 33.333%33.333%
Intangibles CD.AA.303135 20.000%20.000%
Intangibles CD.AN.303000 1.818%1.818%
Intangibles CD.AN.303100 20.000%20.000%
Intangibles CD.WA.303100 20.000%20.000%
Intangibles CD.WA.303121 20.000%20.000%
Intangibles ED.AN.302000 2.186%2.186%
Intangibles ED.AN.303000 1.818%1.818%
Intangibles ED.AN.303100 20.000%20.000%
Intangibles ED.AN.303130 20.000%20.000%
Intangibles ED.AN.303133 33.333%33.333%
Intangibles ED.AN.303345 3.200%3.200%
Intangibles ED.AN.303350 2.000%2.000%
Intangibles ED.WA.302000 4.000%4.000%
Intangibles ED.WA.303000 1.818%1.818%
Intangibles ED.WA.303100 20.000%20.000%
Intangibles ED.WA.303121 20.000%20.000%
Intangibles GD.AA.303100 20.000%20.000%
Intangibles GD.ID.303000 1.818%1.818%
Intangibles GD.OR.303000 1.818%1.818%
Intangibles GD.WA.303000 1.818%1.818%
Intangibles Total
Production - Hydro ED.AN.331000 2.090%1.570%
Production - Hydro ED.AN.334000 3.110%3.110%
Production - Hydro ED.CG.330300 1.900%1.850%
Production - Hydro ED.CG.330310 1.500%1.500%
Production - Hydro ED.CG.330400 3.150%2.070%
Production - Hydro ED.CG.330410 1.660%1.770%
Production - Hydro ED.CG.331000 1.470%1.910%
Production - Hydro ED.CG.331100 2.010%1.950%
Production - Hydro ED.CG.331200 2.120%2.290%
Production - Hydro ED.CG.331260 1.310%1.690%
Production - Hydro ED.CG.332000 1.730%1.710%
Production - Hydro ED.CG.332100 2.230%2.050%
Production - Hydro ED.CG.332150 2.250%2.140%
Production - Hydro ED.CG.332200 1.900%1.560%
Production - Hydro ED.CG.333000 2.590%2.340%
Production - Hydro ED.CG.334000 2.100%2.710%
Production - Hydro ED.CG.335000 1.420%1.600%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (54)$ -$ (28)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (2,223)$ -$ (1,169)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (2,590)$ -$ (1,362)$ -$ -$
-$ -$ -$ -$ -$ 1,436$ -$ 755$ -$ -$
-$ -$ -$ -$ -$ 67,570$ -$ 35,543$ -$ -$
-$ -$ -$ -$ -$ (12)$ -$ (7)$ -$ -$
-$ -$ -$ -$ -$ 2,622$ -$ 1,379$ -$ -$
-$ -$ -$ -$ -$ 94$ -$ 50$ -$ -$
-$ -$ -$ -$ -$ (3,518)$ -$ (1,850)$ -$ -$
-$ -$ -$ -$ -$ (19,290)$ -$ (10,147)$ -$ -$
-$ -$ -$ -$ -$ (1,077)$ -$ (567)$ -$ -$
-$ -$ -$ -$ -$ (229)$ -$ (120)$ -$ -$
-$ -$ -$ -$ -$ (76,785)$ -$ (40,390)$ -$ -$
-$ -$ -$ -$ -$ 69,483$ -$ 36,549$ -$ -$
-$ -$ -$ -$ -$ 6,275$ -$ 3,301$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 6 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Hydro ED.CG.335100 1.350%1.200%
Production - Hydro ED.CG.335150 2.490%2.370%
Production - Hydro ED.CG.335200 2.310%1.440%
Production - Hydro ED.CG.336000 2.000%1.270%
Production - Hydro ED.LF.330100 1.990%1.990%
Production - Hydro ED.LF.330300 1.660%1.250%
Production - Hydro ED.LF.330400 0.280%0.000%
Production - Hydro ED.LF.331000 1.870%2.320%
Production - Hydro ED.LF.332000 1.170%1.490%
Production - Hydro ED.LF.332200 1.400%1.160%
Production - Hydro ED.LF.333000 2.210%2.540%
Production - Hydro ED.LF.334000 2.720%2.990%
Production - Hydro ED.LF.335000 1.800%2.400%
Production - Hydro ED.LL.330300 1.470%1.340%
Production - Hydro ED.LL.330400 2.290%0.120%
Production - Hydro ED.LL.331000 1.950%2.690%
Production - Hydro ED.LL.331100 0.240%0.310%
Production - Hydro ED.LL.331200 2.720%2.690%
Production - Hydro ED.LL.332000 2.050%1.950%
Production - Hydro ED.LL.332100 2.850%2.890%
Production - Hydro ED.LL.332200 0.650%0.330%
Production - Hydro ED.LL.333000 0.450%0.260%
Production - Hydro ED.LL.334000 0.850%1.600%
Production - Hydro ED.LL.335000 1.690%2.200%
Production - Hydro ED.LL.335150 1.220%3.120%
Production - Hydro ED.LL.335200 2.310%3.180%
Production - Hydro ED.LL.336000 2.620%2.620%
Production - Hydro ED.MS.331000 1.790%1.830%
Production - Hydro ED.MS.331100 2.920%2.920%
Production - Hydro ED.MS.331200 2.470%2.380%
Production - Hydro ED.MS.332000 1.910%1.900%
Production - Hydro ED.MS.333000 2.220%2.130%
Production - Hydro ED.MS.334000 3.660%3.740%
Production - Hydro ED.MS.335000 2.300%2.160%
Production - Hydro ED.MS.336000 2.890%2.510%
Production - Hydro ED.NM.330300 0.680%0.580%
Production - Hydro ED.NM.330400 1.020%0.000%
Production - Hydro ED.NM.331000 2.310%2.510%
Production - Hydro ED.NM.331200 2.510%2.340%
Production - Hydro ED.NM.332000 2.350%2.880%
Production - Hydro ED.NM.332100 1.670%2.540%
Production - Hydro ED.NM.332150 2.520%2.530%
Production - Hydro ED.NM.332200 1.840%3.400%
Production - Hydro ED.NM.333000 2.580%3.170%
Production - Hydro ED.NM.334000 2.920%3.310%
Production - Hydro ED.NM.335000 2.680%2.860%
Production - Hydro ED.NM.335200 2.310%2.740%
Production - Hydro ED.NM.336000 2.700%2.350%
Production - Hydro ED.NR.330300 1.780%1.740%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ (115)$ -$ (61)$ -$ -$
-$ -$ -$ -$ -$ (194)$ -$ (102)$ -$ -$
-$ -$ -$ -$ -$ (281)$ -$ (148)$ -$ -$
-$ -$ -$ -$ -$ (7,994)$ -$ (4,205)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (37)$ -$ (19)$ -$ -$
-$ -$ -$ -$ -$ (7)$ -$ (4)$ -$ -$
-$ -$ -$ -$ -$ 16,136$ -$ 8,488$ -$ -$
-$ -$ -$ -$ -$ 13,378$ -$ 7,037$ -$ -$
-$ -$ -$ -$ -$ (23)$ -$ (12)$ -$ -$
-$ -$ -$ -$ -$ 84,771$ -$ 44,591$ -$ -$
-$ -$ -$ -$ -$ 24,706$ -$ 12,996$ -$ -$
-$ -$ -$ -$ -$ 2,158$ -$ 1,135$ -$ -$
-$ -$ -$ -$ -$ (146)$ -$ (77)$ -$ -$
-$ -$ -$ -$ -$ (3,506)$ -$ (1,844)$ -$ -$
-$ -$ -$ -$ -$ 37,272$ -$ 19,606$ -$ -$
-$ -$ -$ -$ -$ 30$ -$ 16$ -$ -$
-$ -$ -$ -$ -$ (338)$ -$ (178)$ -$ -$
-$ -$ -$ -$ -$ (24,701)$ -$ (12,993)$ -$ -$
-$ -$ -$ -$ -$ 22$ -$ 12$ -$ -$
-$ -$ -$ -$ -$ (222)$ -$ (117)$ -$ -$
-$ -$ -$ -$ -$ (10,877)$ -$ (5,721)$ -$ -$
-$ -$ -$ -$ -$ 22,136$ -$ 11,644$ -$ -$
-$ -$ -$ -$ -$ 2,712$ -$ 1,427$ -$ -$
-$ -$ -$ -$ -$ 182$ -$ 96$ -$ -$
-$ -$ -$ -$ -$ 146$ -$ 77$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 2,147$ -$ 1,129$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (2,381)$ -$ (1,252)$ -$ -$
-$ -$ -$ -$ -$ (653)$ -$ (344)$ -$ -$
-$ -$ -$ -$ -$ (6,827)$ -$ (3,591)$ -$ -$
-$ -$ -$ -$ -$ 1,519$ -$ 799$ -$ -$
-$ -$ -$ -$ -$ (31)$ -$ (16)$ -$ -$
-$ -$ -$ -$ -$ (126)$ -$ (66)$ -$ -$
-$ -$ -$ -$ -$ (7)$ -$ (3)$ -$ -$
-$ -$ -$ -$ -$ (7)$ -$ (3)$ -$ -$
-$ -$ -$ -$ -$ 26,276$ -$ 13,822$ -$ -$
-$ -$ -$ -$ -$ (413)$ -$ (217)$ -$ -$
-$ -$ -$ -$ -$ 106,946$ -$ 56,256$ -$ -$
-$ -$ -$ -$ -$ 470$ -$ 247$ -$ -$
-$ -$ -$ -$ -$ 1$ -$ 0$ -$ -$
-$ -$ -$ -$ -$ 484$ -$ 255$ -$ -$
-$ -$ -$ -$ -$ 159,037$ -$ 83,656$ -$ -$
-$ -$ -$ -$ -$ 47,485$ -$ 24,978$ -$ -$
-$ -$ -$ -$ -$ 1,206$ -$ 634$ -$ -$
-$ -$ -$ -$ -$ 53$ -$ 28$ -$ -$
-$ -$ -$ -$ -$ (1,364)$ -$ (718)$ -$ -$
-$ -$ -$ -$ -$ (7,710)$ -$ (4,056)$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 7 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Hydro ED.NR.330400 1.680%1.550%
Production - Hydro ED.NR.330410 1.460%1.410%
Production - Hydro ED.NR.331000 1.760%1.820%
Production - Hydro ED.NR.331100 2.440%2.460%
Production - Hydro ED.NR.331150 2.440%2.460%
Production - Hydro ED.NR.331200 2.560%2.460%
Production - Hydro ED.NR.331260 2.170%2.120%
Production - Hydro ED.NR.332000 1.740%1.700%
Production - Hydro ED.NR.332100 2.180%1.990%
Production - Hydro ED.NR.332150 2.220%1.880%
Production - Hydro ED.NR.332200 2.750%2.290%
Production - Hydro ED.NR.333000 2.410%2.200%
Production - Hydro ED.NR.334000 4.090%3.550%
Production - Hydro ED.NR.335000 1.660%1.750%
Production - Hydro ED.NR.335100 1.180%1.160%
Production - Hydro ED.NR.335150 2.630%2.460%
Production - Hydro ED.NR.335200 2.680%2.380%
Production - Hydro ED.NR.336000 2.960%2.250%
Production - Hydro ED.PF.330300 2.080%1.380%
Production - Hydro ED.PF.330400 1.730%1.040%
Production - Hydro ED.PF.331000 1.810%2.430%
Production - Hydro ED.PF.331100 0.110%1.630%
Production - Hydro ED.PF.331200 2.670%2.590%
Production - Hydro ED.PF.332000 2.360%2.330%
Production - Hydro ED.PF.332100 2.440%2.520%
Production - Hydro ED.PF.332200 2.640%2.940%
Production - Hydro ED.PF.333000 0.790%0.110%
Production - Hydro ED.PF.334000 1.200%2.520%
Production - Hydro ED.PF.335000 2.390%2.540%
Production - Hydro ED.PF.335150 1.150%2.740%
Production - Hydro ED.PF.336000 2.620%2.520%
Production - Hydro ED.UF.330300 1.380%0.850%
Production - Hydro ED.UF.331000 1.320%1.570%
Production - Hydro ED.UF.331200 2.040%0.000%
Production - Hydro ED.UF.332000 1.820%1.780%
Production - Hydro ED.UF.332200 1.850%0.000%
Production - Hydro ED.UF.333000 0.220%0.100%
Production - Hydro ED.UF.334000 3.110%2.980%
Production - Hydro ED.UF.335000 2.140%2.030%
Production - Hydro ED.UF.336000 2.530%2.480%
Production - Hydro Total
Production - Other ED.AN.345010 2.970%2.970%
Production - Other ED.BP.341000 2.560%2.630%
Production - Other ED.BP.342000 2.620%4.420%
Production - Other ED.BP.343000 2.380%2.350%
Production - Other ED.BP.344000 2.430%2.250%
Production - Other ED.BP.344010 2.940%5.340%
Production - Other ED.BP.345000 6.420%4.390%
Production - Other ED.BP.346000 3.990%4.520%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ (69)$ -$ (36)$ -$ -$
-$ -$ -$ -$ -$ (322)$ -$ (169)$ -$ -$
-$ -$ -$ -$ -$ 8,449$ -$ 4,444$ -$ -$
-$ -$ -$ -$ -$ 18$ -$ 9$ -$ -$
-$ -$ -$ -$ -$ 125$ -$ 66$ -$ -$
-$ -$ -$ -$ -$ (1,528)$ -$ (804)$ -$ -$
-$ -$ -$ -$ -$ (4)$ -$ (2)$ -$ -$
-$ -$ -$ -$ -$ (8,545)$ -$ (4,495)$ -$ -$
-$ -$ -$ -$ -$ (2,905)$ -$ (1,528)$ -$ -$
-$ -$ -$ -$ -$ (2,130)$ -$ (1,121)$ -$ -$
-$ -$ -$ -$ -$ (202)$ -$ (106)$ -$ -$
-$ -$ -$ -$ -$ (122,231)$ -$ (64,296)$ -$ -$
-$ -$ -$ -$ -$ (69,413)$ -$ (36,512)$ -$ -$
-$ -$ -$ -$ -$ 1,978$ -$ 1,040$ -$ -$
-$ -$ -$ -$ -$ (47)$ -$ (25)$ -$ -$
-$ -$ -$ -$ -$ (645)$ -$ (339)$ -$ -$
-$ -$ -$ -$ -$ (89)$ -$ (47)$ -$ -$
-$ -$ -$ -$ -$ (1,209)$ -$ (636)$ -$ -$
-$ -$ -$ -$ -$ (106)$ -$ (56)$ -$ -$
-$ -$ -$ -$ -$ (12,246)$ -$ (6,442)$ -$ -$
-$ -$ -$ -$ -$ 27,401$ -$ 14,413$ -$ -$
-$ -$ -$ -$ -$ 62$ -$ 32$ -$ -$
-$ -$ -$ -$ -$ (472)$ -$ (249)$ -$ -$
-$ -$ -$ -$ -$ (4,788)$ -$ (2,519)$ -$ -$
-$ -$ -$ -$ -$ 718$ -$ 378$ -$ -$
-$ -$ -$ -$ -$ 666$ -$ 350$ -$ -$
-$ -$ -$ -$ -$ (9,953)$ -$ (5,236)$ -$ -$
-$ -$ -$ -$ -$ 19,931$ -$ 10,484$ -$ -$
-$ -$ -$ -$ -$ 796$ -$ 418$ -$ -$
-$ -$ -$ -$ -$ 176$ -$ 93$ -$ -$
-$ -$ -$ -$ -$ (379)$ -$ (199)$ -$ -$
-$ -$ -$ -$ -$ (221)$ -$ (116)$ -$ -$
-$ -$ -$ -$ -$ 1,826$ -$ 960$ -$ -$
-$ -$ -$ -$ -$ (80)$ -$ (42)$ -$ -$
-$ -$ -$ -$ -$ (2,026)$ -$ (1,066)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (929)$ -$ (489)$ -$ -$
-$ -$ -$ -$ -$ (3,662)$ -$ (1,926)$ -$ -$
-$ -$ -$ -$ -$ (75)$ -$ (40)$ -$ -$
-$ -$ -$ -$ -$ (167)$ -$ (88)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 584$ -$ 307$ -$ -$
-$ -$ -$ -$ -$ 1,913$ -$ 1,006$ -$ -$
-$ -$ -$ -$ -$ (11)$ -$ (6)$ -$ -$
-$ -$ -$ -$ -$ (37,003)$ -$ (19,464)$ -$ -$
-$ -$ -$ -$ -$ 354$ -$ 186$ -$ -$
-$ -$ -$ -$ -$ (12,302)$ -$ (6,471)$ -$ -$
-$ -$ -$ -$ -$ 225$ -$ 118$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 8 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Other ED.CS.341000 2.370%2.520%
Production - Other ED.CS.342000 2.450%2.360%
Production - Other ED.CS.344000 3.360%3.400%
Production - Other ED.CS.345000 5.250%2.460%
Production - Other ED.CS.346000 4.400%4.390%
Production - Other ED.KF.341000 11.359%3.810%
Production - Other ED.KF.342000 3.330%1.350%
Production - Other ED.KF.343000 3.450%1.630%
Production - Other ED.KF.344000 4.110%4.710%
Production - Other ED.KF.345000 8.000%6.230%
Production - Other ED.LC.342000 3.070%2.880%
Production - Other ED.LC.344000 3.521%3.170%
Production - Other ED.LC.345000 6.190%5.550%
Production - Other ED.NE.341000 30.780%0.230%
Production - Other ED.NE.342000 0.000%0.580%
Production - Other ED.NE.343000 2.510%0.310%
Production - Other ED.NE.344000 2.560%0.960%
Production - Other ED.NE.345000 16.940%0.090%
Production - Other ED.NE.346000 23.280%0.200%
Production - Other ED.RT.341000 3.700%3.920%
Production - Other ED.RT.342000 3.560%3.520%
Production - Other ED.RT.343000 3.770%1.740%
Production - Other ED.RT.344000 3.940%3.860%
Production - Other ED.RT.345000 8.220%6.610%
Production - Other ED.RT.346000 5.690%5.960%
Production - Other ED.SP.344010 6.690%7.110%
Production - Other ED.SP.345010 8.220%8.920%
Production - Other ED.WA.344010 6.690%6.690%
Production - Other Total
Production - Thermal ED.3I.311000 1.990%1.990%
Production - Thermal ED.3I.312000 2.670%2.670%
Production - Thermal ED.3I.313000 9.220%9.220%
Production - Thermal ED.3I.314000 8.340%8.340%
Production - Thermal ED.3I.315000 2.970%2.970%
Production - Thermal ED.3I.316000 4.210%4.210%
Production - Thermal ED.3W.311000 4.147%4.147%
Production - Thermal ED.3W.312000 5.010%5.010%
Production - Thermal ED.3W.313000 13.547%13.547%
Production - Thermal ED.3W.314000 9.049%9.049%
Production - Thermal ED.3W.315000 4.943%4.943%
Production - Thermal ED.3W.316000 4.559%4.559%
Production - Thermal ED.4I.311000 2.950%2.950%
Production - Thermal ED.4I.312000 4.790%4.790%
Production - Thermal ED.4I.313000 9.340%9.340%
Production - Thermal ED.4I.314000 7.590%7.590%
Production - Thermal ED.4I.315000 3.720%3.720%
Production - Thermal ED.4I.316000 4.740%4.740%
Production - Thermal ED.4W.311000 3.574%3.574%
Production - Thermal ED.4W.312000 5.950%5.950%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ 11,557$ -$ 6,079$ -$ -$
-$ -$ -$ -$ -$ (11,206)$ -$ (5,894)$ -$ -$
-$ -$ -$ -$ -$ 40,344$ -$ 21,222$ -$ -$
-$ -$ -$ -$ -$ (327,014)$ -$ (172,016)$ -$ -$
-$ -$ -$ -$ -$ (61)$ -$ (32)$ -$ -$
-$ -$ -$ -$ -$ (447)$ -$ (235)$ -$ -$
-$ -$ -$ -$ -$ (1,158)$ -$ (609)$ -$ -$
-$ -$ -$ -$ -$ (103,403)$ -$ (54,392)$ -$ -$
-$ -$ -$ -$ -$ 921$ -$ 485$ -$ -$
-$ -$ -$ -$ -$ (6,246)$ -$ (3,286)$ -$ -$
-$ -$ -$ -$ -$ (115)$ -$ (60)$ -$ -$
-$ -$ -$ -$ -$ (480)$ -$ (252)$ -$ -$
-$ -$ -$ -$ -$ (1,292)$ -$ (680)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 5,168$ -$ 2,718$ -$ -$
-$ -$ -$ -$ -$ (445)$ -$ (234)$ -$ -$
-$ -$ -$ -$ -$ (48,665)$ -$ (25,599)$ -$ -$
-$ -$ -$ -$ -$ (26,842)$ -$ (14,120)$ -$ -$
-$ -$ -$ -$ -$ (50,727)$ -$ (26,683)$ -$ -$
-$ -$ -$ -$ -$ 441$ -$ 232$ -$ -$
-$ -$ -$ -$ -$ 412$ -$ 217$ -$ -$
-$ -$ -$ -$ -$ 152$ -$ 80$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 9 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Thermal ED.4W.313000 13.552%13.552%
Production - Thermal ED.4W.314000 9.033%9.033%
Production - Thermal ED.4W.315000 5.184%5.184%
Production - Thermal ED.4W.316000 4.927%4.927%
Production - Thermal ED.C3.311000 1.560%1.560%
Production - Thermal ED.C3.312000 1.930%1.930%
Production - Thermal ED.C3.313000 2.920%2.920%
Production - Thermal ED.C3.314000 2.790%2.790%
Production - Thermal ED.C3.315000 1.730%1.730%
Production - Thermal ED.C3.316000 1.460%1.460%
Production - Thermal ED.C4.311000 1.680%1.680%
Production - Thermal ED.C4.312000 2.200%2.200%
Production - Thermal ED.C4.313000 2.920%2.920%
Production - Thermal ED.C4.314000 2.880%2.880%
Production - Thermal ED.C4.315000 1.880%1.880%
Production - Thermal ED.C4.316000 1.620%1.620%
Production - Thermal ED.KF.310300 1.320%0.530%
Production - Thermal ED.KF.310400 1.320%5.600%
Production - Thermal ED.KF.311000 2.490%1.380%
Production - Thermal ED.KF.311100 2.780%1.050%
Production - Thermal ED.KF.312000 3.180%2.620%
Production - Thermal ED.KF.314000 2.250%2.790%
Production - Thermal ED.KF.315000 4.060%3.130%
Production - Thermal ED.KF.316000 2.970%1.520%
Production - Thermal Total
Transmission ED.AN.350300 1.070%1.040%
Transmission ED.AN.350400 1.190%1.180%
Transmission ED.AN.352000 1.630%1.760%
Transmission ED.AN.353000 2.410%2.340%
Transmission ED.AN.353100 2.410%2.410%
Transmission ED.AN.354000 1.510%1.090%
Transmission ED.AN.355000 1.930%2.400%
Transmission ED.AN.356000 1.900%2.530%
Transmission ED.AN.357000 1.640%1.630%
Transmission ED.AN.358000 2.060%2.080%
Transmission ED.AN.359000 1.410%1.230%
Transmission ED.CI.350400 1.190%1.180%
Transmission ED.CI.352000 1.630%1.760%
Transmission ED.CI.353000 2.410%2.340%
Transmission ED.CI.354000 1.510%1.090%
Transmission ED.CI.355000 1.930%2.400%
Transmission ED.CI.356000 1.900%2.530%
Transmission ED.CI.359000 1.410%1.230%
Transmission ED.CW.350400 1.190%1.180%
Transmission ED.CW.352000 1.630%1.760%
Transmission ED.CW.353000 2.410%2.340%
Transmission ED.CW.354000 1.510%1.090%
Transmission ED.CW.355000 1.930%2.400%
Transmission ED.CW.356000 1.900%2.530%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (715)$ -$ (376)$ -$ -$
-$ -$ -$ -$ -$ 8,109$ -$ 4,265$ -$ -$
-$ -$ -$ -$ -$ (183,943)$ -$ (96,757)$ -$ -$
-$ -$ -$ -$ -$ (41,366)$ -$ (21,759)$ -$ -$
-$ -$ -$ -$ -$ (171,747)$ -$ (90,342)$ -$ -$
-$ -$ -$ -$ -$ 65,932$ -$ 34,681$ -$ -$
-$ -$ -$ -$ -$ (76,764)$ -$ (40,379)$ -$ -$
-$ -$ -$ -$ -$ (23,536)$ -$ (12,380)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (292)$ -$ (154)$ -$ -$
-$ -$ -$ -$ -$ (1,361)$ -$ (716)$ -$ -$
-$ -$ -$ -$ -$ 26,272$ -$ 13,820$ -$ -$
-$ -$ -$ -$ -$ (154,710)$ -$ (81,381)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (3,213)$ -$ (1,690)$ -$ -$
-$ -$ -$ -$ -$ 1,027,652$ -$ 540,564$ -$ -$
-$ -$ -$ -$ -$ 671,365$ -$ 353,150$ -$ -$
-$ -$ -$ -$ -$ (231)$ -$ (121)$ -$ -$
-$ -$ -$ -$ -$ 956$ -$ 503$ -$ -$
-$ -$ -$ -$ -$ (2,946)$ -$ (1,550)$ -$ -$
-$ -$ -$ -$ -$ (14)$ -$ (7)$ -$ -$
-$ -$ -$ -$ -$ 35$ -$ 18$ -$ -$
-$ -$ -$ -$ -$ (2,023)$ -$ (1,019)$ -$ -$
-$ -$ -$ -$ -$ (15,591)$ -$ (7,854)$ -$ -$
-$ -$ -$ -$ -$ 6$ -$ 3$ -$ -$
-$ -$ -$ -$ -$ 18,350$ -$ 9,243$ -$ -$
-$ -$ -$ -$ -$ (33)$ -$ (16)$ -$ -$
-$ -$ -$ -$ -$ (26)$ -$ (13)$ -$ -$
-$ -$ -$ -$ -$ 67$ -$ 34$ -$ -$
-$ -$ -$ -$ -$ (3,818)$ -$ (1,923)$ -$ -$
-$ -$ -$ -$ -$ (29,407)$ -$ (14,814)$ -$ -$
-$ -$ -$ -$ -$ 11$ -$ 6$ -$ -$
-$ -$ -$ -$ -$ 34,610$ -$ 17,434$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 10 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transmission ED.CW.359000 1.410%1.230%
Transmission ED.WA.356000 1.900%2.530%
Transmission Total
Transportation - Tools CD.AA.392000 5.380%2.280%
Transportation - Tools CD.AA.392002 3.433%1.360%
Transportation - Tools CD.AA.392032 3.830%0.000%
Transportation - Tools CD.AA.392046 3.550%1.870%
Transportation - Tools CD.AA.392048 3.550%1.870%
Transportation - Tools CD.AA.392056 1.920%1.620%
Transportation - Tools CD.AA.392058 7.040%6.000%
Transportation - Tools CD.AA.392065 7.040%6.000%
Transportation - Tools CD.AA.396000 2.060%3.240%
Transportation - Tools CD.AN.392000 5.380%2.280%
Transportation - Tools CD.AN.392032 3.830%0.000%
Transportation - Tools CD.AN.392035 3.550%0.000%
Transportation - Tools CD.AN.392045 3.550%1.870%
Transportation - Tools CD.AN.392046 3.550%1.870%
Transportation - Tools CD.AN.392047 3.550%1.870%
Transportation - Tools CD.AN.392048 3.550%1.870%
Transportation - Tools CD.AN.392056 1.920%1.620%
Transportation - Tools CD.AN.392057 1.920%1.620%
Transportation - Tools CD.AN.392065 7.040%6.000%
Transportation - Tools CD.AN.392200 20.000%2.280%
Transportation - Tools CD.AN.396000 2.060%3.240%
Transportation - Tools CD.AN.396700 7.430%3.240%
Transportation - Tools CD.ID.392000 5.380%2.280%
Transportation - Tools CD.ID.392046 3.550%1.870%
Transportation - Tools CD.ID.392047 3.550%1.870%
Transportation - Tools CD.ID.392048 3.550%1.620%
Transportation - Tools CD.ID.392056 1.920%1.620%
Transportation - Tools CD.ID.392057 1.920%1.620%
Transportation - Tools CD.ID.396000 2.060%3.240%
Transportation - Tools CD.WA.392000 5.380%2.280%
Transportation - Tools CD.WA.392046 3.550%1.870%
Transportation - Tools CD.WA.392047 3.550%1.870%
Transportation - Tools CD.WA.392048 3.550%1.870%
Transportation - Tools CD.WA.392056 1.920%1.620%
Transportation - Tools CD.WA.396000 2.060%3.240%
Transportation - Tools CD.WA.396067 3.750%0.000%
Transportation - Tools ED.AN.392000 6.260%4.730%
Transportation - Tools ED.AN.392035 7.770%0.000%
Transportation - Tools ED.AN.392045 7.770%4.170%
Transportation - Tools ED.AN.392046 7.770%4.170%
Transportation - Tools ED.AN.392047 7.770%4.170%
Transportation - Tools ED.AN.392048 7.770%4.170%
Transportation - Tools ED.AN.392056 5.480%3.810%
Transportation - Tools ED.AN.392057 5.480%3.810%
Transportation - Tools ED.AN.392058 5.480%3.940%
Transportation - Tools ED.AN.392065 5.640%3.940%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ (62)$ -$ (31)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (2,585)$ (805)$ (1,302)$ (307)$ (499)$
-$ -$ -$ -$ -$ (64,011)$ (19,931)$ (32,245)$ (7,611)$ (12,359)$
-$ -$ -$ -$ -$ (772)$ (240)$ (389)$ (92)$ (149)$
-$ -$ -$ -$ -$ (2,967)$ (924)$ (1,494)$ (353)$ (573)$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (181)$ (56)$ (91)$ (21)$ (35)$
-$ -$ -$ -$ -$ (666)$ (207)$ (336)$ (79)$ (129)$
-$ -$ -$ -$ -$ (588)$ (183)$ (296)$ (70)$ (114)$
-$ -$ -$ -$ -$ 2,932$ 913$ 1,477$ 349$ 566$
-$ -$ -$ -$ -$ (9,165)$ (2,866)$ (4,617)$ (1,094)$ -$
-$ -$ -$ -$ -$ (828)$ (259)$ (417)$ (99)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (13,817)$ (4,321)$ (6,960)$ (1,650)$ -$
-$ -$ -$ -$ -$ (446)$ (139)$ (225)$ (53)$ -$
-$ -$ -$ -$ -$ (2,718)$ (850)$ (1,369)$ (325)$ -$
-$ -$ -$ -$ -$ (1,177)$ (368)$ (593)$ (141)$ -$
-$ -$ -$ -$ -$ (260)$ (81)$ (131)$ (31)$ -$
-$ -$ -$ -$ -$ (912)$ (285)$ (460)$ (109)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ 3,855$ 1,205$ 1,942$ 460$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ (4,671)$ (1,342)$ -$
-$ -$ -$ -$ -$ -$ -$ (6,763)$ (1,943)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ (523)$ (150)$ -$
-$ -$ -$ -$ -$ -$ -$ (187)$ (54)$ -$
-$ -$ -$ -$ -$ -$ -$ 4,631$ 1,331$ -$
-$ -$ -$ -$ -$ (4,146)$ (1,191)$ -$ -$ -$
-$ -$ -$ -$ -$ (20,715)$ (5,952)$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (2,000)$ (575)$ -$ -$ -$
-$ -$ -$ -$ -$ (514)$ (148)$ -$ -$ -$
-$ -$ -$ -$ -$ 2,425$ 697$ -$ -$ -$
-$ -$ -$ -$ -$ (1,733)$ (498)$ -$ -$ -$
-$ -$ -$ -$ -$ (30,423)$ -$ (15,325)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (52,935)$ -$ (26,665)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (46,395)$ -$ (23,371)$ -$ -$
-$ -$ -$ -$ -$ (57,985)$ -$ (29,209)$ -$ -$
-$ -$ -$ -$ -$ (18,687)$ -$ (9,413)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 11 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools ED.AN.392066 5.640%3.940%
Transportation - Tools ED.AN.392067 5.480%3.810%
Transportation - Tools ED.AN.392068 5.640%3.940%
Transportation - Tools ED.AN.392200 20.000%4.730%
Transportation - Tools ED.AN.392230 7.770%4.730%
Transportation - Tools ED.AN.392246 7.770%4.170%
Transportation - Tools ED.AN.392256 5.480%3.810%
Transportation - Tools ED.AN.396000 8.180%4.840%
Transportation - Tools ED.AN.396055 7.580%3.660%
Transportation - Tools ED.AN.396056 7.580%3.660%
Transportation - Tools ED.AN.396058 3.750%1.880%
Transportation - Tools ED.AN.396066 3.750%1.880%
Transportation - Tools ED.AN.396067 7.580%3.660%
Transportation - Tools ED.AN.396068 3.750%1.880%
Transportation - Tools ED.ID.392000 6.260%4.730%
Transportation - Tools ED.ID.392045 7.770%4.170%
Transportation - Tools ED.ID.392046 7.770%4.170%
Transportation - Tools ED.ID.392047 7.770%4.170%
Transportation - Tools ED.ID.392048 7.770%4.170%
Transportation - Tools ED.ID.392056 5.480%3.810%
Transportation - Tools ED.ID.392057 5.480%3.810%
Transportation - Tools ED.ID.392066 5.640%3.940%
Transportation - Tools ED.ID.392067 5.480%3.810%
Transportation - Tools ED.ID.392068 5.640%3.940%
Transportation - Tools ED.ID.392200 20.000%4.743%
Transportation - Tools ED.ID.396000 8.180%4.840%
Transportation - Tools ED.ID.396055 7.580%3.660%
Transportation - Tools ED.ID.396056 7.580%3.660%
Transportation - Tools ED.ID.396057 7.580%3.660%
Transportation - Tools ED.ID.396058 3.750%1.880%
Transportation - Tools ED.ID.396066 3.750%1.880%
Transportation - Tools ED.ID.396067 7.580%3.660%
Transportation - Tools ED.ID.396068 3.750%1.880%
Transportation - Tools ED.WA.392000 6.260%4.730%
Transportation - Tools ED.WA.392035 7.770%7.770%
Transportation - Tools ED.WA.392046 7.770%4.170%
Transportation - Tools ED.WA.392047 7.770%4.170%
Transportation - Tools ED.WA.392048 7.770%4.170%
Transportation - Tools ED.WA.392056 5.480%3.810%
Transportation - Tools ED.WA.392057 5.480%3.810%
Transportation - Tools ED.WA.392058 5.640%3.940%
Transportation - Tools ED.WA.392066 5.640%3.940%
Transportation - Tools ED.WA.392067 5.480%3.810%
Transportation - Tools ED.WA.392068 5.640%3.940%
Transportation - Tools ED.WA.392200 20.000%4.730%
Transportation - Tools ED.WA.396000 8.180%4.840%
Transportation - Tools ED.WA.396055 7.580%3.660%
Transportation - Tools ED.WA.396056 7.580%3.660%
Transportation - Tools ED.WA.396057 7.580%3.660%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ (18,582)$ -$ (9,360)$ -$ -$
-$ -$ -$ -$ -$ (37,089)$ -$ (18,683)$ -$ -$
-$ -$ -$ -$ -$ (11,347)$ -$ (5,716)$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ (3,233)$ -$ (1,629)$ -$ -$
-$ -$ -$ -$ -$ (753)$ -$ (380)$ -$ -$
-$ -$ -$ -$ -$ (33,340)$ -$ (16,794)$ -$ -$
-$ -$ -$ -$ -$ (2,718)$ -$ (1,369)$ -$ -$
-$ -$ -$ -$ -$ (208)$ -$ (105)$ -$ -$
-$ -$ -$ -$ -$ (3,518)$ -$ (1,772)$ -$ -$
-$ -$ -$ -$ -$ (42,610)$ -$ (21,464)$ -$ -$
-$ -$ -$ -$ -$ (11,573)$ -$ (5,830)$ -$ -$
-$ -$ -$ -$ -$ (25,067)$ -$ (12,627)$ -$ -$
-$ -$ (38,192)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (29,792)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (6,009)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (26,786)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (9,780)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (13,359)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (40,755)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (26,555)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (31,223)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (2,049)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (83,987)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (51,382)$ -$ -$ -$ -$ -$ -$ -$
-$ -$ (37,782)$ -$ -$ -$ -$ -$ -$ -$
(42,914)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(78,995)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(3,619)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(17,874)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(65,971)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(31,497)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(17,749)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(55,665)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(86,684)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(58,669)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(54,160)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(12,733)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(166)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(113)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 12 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools ED.WA.396058 7.580%1.880%
Transportation - Tools ED.WA.396065 3.750%1.880%
Transportation - Tools ED.WA.396066 3.750%1.880%
Transportation - Tools ED.WA.396067 7.580%3.660%
Transportation - Tools ED.WA.396068 3.750%1.880%
Transportation - Tools GD.AA.392000 4.470%5.960%
Transportation - Tools GD.AA.392046 5.780%6.290%
Transportation - Tools GD.AN.392000 7.330%4.080%
Transportation - Tools GD.AN.392045 5.780%2.330%
Transportation - Tools GD.AN.392046 5.780%2.330%
Transportation - Tools GD.AN.392047 5.780%2.330%
Transportation - Tools GD.AN.392048 5.780%2.330%
Transportation - Tools GD.AN.392055 4.920%2.040%
Transportation - Tools GD.AN.392056 4.920%2.040%
Transportation - Tools GD.AN.392057 4.920%2.040%
Transportation - Tools GD.AN.392058 5.740%2.800%
Transportation - Tools GD.AN.392200 20.000%4.080%
Transportation - Tools GD.AN.396000 7.460%2.920%
Transportation - Tools GD.AN.396058 2.110%0.510%
Transportation - Tools GD.AN.396066 2.110%0.510%
Transportation - Tools GD.ID.392000 7.330%4.080%
Transportation - Tools GD.ID.392046 5.780%2.330%
Transportation - Tools GD.ID.392048 5.780%2.330%
Transportation - Tools GD.ID.392056 4.920%2.040%
Transportation - Tools GD.ID.392057 4.920%2.040%
Transportation - Tools GD.ID.392058 5.740%2.800%
Transportation - Tools GD.ID.392700 4.930%4.080%
Transportation - Tools GD.ID.392758 0.000%2.800%
Transportation - Tools GD.ID.396000 7.460%2.920%
Transportation - Tools GD.ID.396058 2.110%0.510%
Transportation - Tools GD.ID.396700 7.430%2.920%
Transportation - Tools GD.OR.392000 1.560%5.850%
Transportation - Tools GD.OR.392035 4.900%4.900%
Transportation - Tools GD.OR.392045 8.470%5.500%
Transportation - Tools GD.OR.392046 7.690%5.500%
Transportation - Tools GD.OR.392047 7.690%5.500%
Transportation - Tools GD.OR.392048 7.690%5.500%
Transportation - Tools GD.OR.392056 4.900%2.900%
Transportation - Tools GD.OR.392057 4.900%2.900%
Transportation - Tools GD.OR.392058 1.560%5.850%
Transportation - Tools GD.OR.392200 20.000%5.850%
Transportation - Tools GD.OR.396000 4.640%0.000%
Transportation - Tools GD.WA.392000 7.330%4.080%
Transportation - Tools GD.WA.392045 5.780%2.330%
Transportation - Tools GD.WA.392046 5.780%2.330%
Transportation - Tools GD.WA.392047 5.780%2.330%
Transportation - Tools GD.WA.392048 5.780%2.330%
Transportation - Tools GD.WA.392056 4.920%2.040%
Transportation - Tools GD.WA.392057 4.920%2.040%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(2,316)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(108,748)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(81,487)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(69,065)$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ 348$ -$ 133$ 219$
-$ -$ -$ -$ -$ -$ 127$ -$ 49$ 80$
-$ -$ -$ -$ -$ -$ (3,020)$ -$ (1,153)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (9,137)$ -$ (3,489)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (14,090)$ -$ (5,380)$ -$
-$ -$ -$ -$ -$ -$ (1,153)$ -$ (440)$ -$
-$ -$ -$ -$ -$ -$ (21,001)$ -$ (8,019)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (8,323)$ -$ (3,178)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (1,467)$ -$ (560)$ -$
-$ -$ -$ -$ -$ -$ (3,607)$ -$ (1,377)$ -$
-$ -$ -$ -$ -$ -$ (5,377)$ -$ (2,053)$ -$
-$ -$ -$ (10,788)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (13,932)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (33,405)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (19,187)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (3,785)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (17,862)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (23,724)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ (6,033)$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 9,895$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (18,752)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (3,703)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (49,514)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (20,899)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (2,728)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (2,034)$ -$ -$ -$ -$ -$
-$ (38,691)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (41,522)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (89,387)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (54,334)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (32,422)$ -$ -$ -$ -$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 13 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools GD.WA.392058 5.740%2.800%
Transportation - Tools GD.WA.392065 5.740%2.800%
Transportation - Tools GD.WA.392085 7.330%4.080%
Transportation - Tools GD.WA.392200 20.000%4.080%
Transportation - Tools GD.WA.392700 4.930%4.080%
Transportation - Tools GD.WA.392758 0.000%2.040%
Transportation - Tools GD.WA.396000 7.460%2.920%
Transportation - Tools GD.WA.396058 2.110%0.510%
Transportation - Tools GD.WA.396700 7.430%2.920%
Transportation - Tools Total
Underground Storage GD.AN.350200 1.350%1.210%
Underground Storage GD.AN.351100 1.520%1.600%
Underground Storage GD.AN.351200 1.150%1.170%
Underground Storage GD.AN.351300 1.090%1.110%
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ (58,728)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (2,990)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (953)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (64,098)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ (17,554)$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ (63)$ -$ (29)$ -$
-$ -$ -$ -$ -$ -$ 1,058$ -$ 490$ -$
-$ -$ -$ -$ -$ -$ 38$ -$ 17$ -$
-$ -$ -$ -$ -$ -$ 7$ -$ 3$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 14 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Underground Storage GD.AN.351400 1.370%1.320%
Underground Storage GD.AN.351410 1.090%1.090%
Underground Storage GD.AN.352000 1.380%1.470%
Underground Storage GD.AN.352200 1.960%1.900%
Underground Storage GD.AN.352300 0.790%0.850%
Underground Storage GD.AN.353000 1.220%1.500%
Underground Storage GD.AN.354000 1.690%1.770%
Underground Storage GD.AN.355000 3.810%1.240%
Underground Storage GD.AN.356000 0.360%1.580%
Underground Storage GD.AN.357000 1.790%1.720%
Underground Storage GD.OR.311000 5.330%5.330%
Underground Storage GD.OR.350200 1.690%1.790%
Underground Storage GD.OR.351100 1.440%2.210%
Underground Storage GD.OR.351200 1.890%1.890%
Underground Storage GD.OR.351400 1.750%1.740%
Underground Storage GD.OR.352000 1.670%1.730%
Underground Storage GD.OR.352200 1.620%2.030%
Underground Storage GD.OR.352300 1.540%1.950%
Underground Storage GD.OR.353000 1.590%1.630%
Underground Storage GD.OR.354000 1.820%1.830%
Underground Storage GD.OR.355000 1.740%1.090%
Underground Storage GD.OR.356000 1.360%3.770%
Underground Storage GD.OR.357000 2.250%2.090%
Underground Storage Total
Grand Total
Functional Area
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total Depreciation Only
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Impact ($) on Change in Depreciation Rates Impact ($) on Change in Depreciation Rates
Direct Allocated
-$ -$ -$ -$ -$ -$ (38)$ -$ (17)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ 10,771$ -$ 4,992$ -$
-$ -$ -$ -$ -$ -$ (83)$ -$ (39)$ -$
-$ -$ -$ -$ -$ -$ 2,197$ -$ 1,018$ -$
-$ -$ -$ -$ -$ -$ 3,941$ -$ 1,827$ -$
-$ -$ -$ -$ -$ -$ 8,173$ -$ 3,788$ -$
-$ -$ -$ -$ -$ -$ (27,382)$ -$ (12,691)$ -$
-$ -$ -$ -$ -$ -$ 4,544$ -$ 2,106$ -$
-$ -$ -$ -$ -$ -$ (1,231)$ -$ (570)$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 1$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 186$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (11)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 858$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 6,003$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 1,848$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 68$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 324$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (984)$ -$ -$ -$ -$ -$
-$ -$ -$ -$ 364$ -$ -$ -$ -$ -$
-$ -$ -$ -$ (206)$ -$ -$ -$ -$ -$
Depreciation - Excludes Reserve Amortization:
-$ -$ -$ -$ -$ (424,030)$ -$ (223,048)$ -$ -$
-$ -$ -$ -$ -$ 340,722$ -$ 179,226$ -$ -$
-$ -$ -$ -$ -$ (565,345)$ -$ (297,382)$ -$ -$
-$ -$ -$ -$ -$ 1,565,596$ -$ 823,486$ -$ -$
-$ -$ -$ -$ 8,450$ -$ 1,931$ -$ 895$ -$
(581,117)$ -$ (1,543,232)$ -$ -$ 3,263$ -$ 1,328$ -$ -$
-$ (376,549)$ -$ (276,575)$ 730,844$ -$ (3,044)$ -$ (1,490)$ -$
13,283$ (12,698)$ 4,496$ -$ 37,822$ 216,685$ 64,862$ 112,787$ 26,742$ 32,478$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
(370,559)$ (188,319)$ (186,897)$ (60,497)$ (41,235)$ (243,203)$ (48,770)$ (119,724)$ (18,262)$ (6,106)$
(938,394)$ (577,567)$ (1,725,633)$ (337,072)$ 735,881$ 893,688$ 14,978$ 476,673$ 7,886$ 26,372$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 15 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%
E Distribution ED.AN.370000 2.890%7.860%
E Distribution ED.ID.360400 1.340%1.340%
E Distribution ED.ID.361000 1.720%1.720%
E Distribution ED.ID.362000 2.680%2.580%
E Distribution ED.ID.364000 2.570%2.690%
E Distribution ED.ID.365000 2.450%2.460%
E Distribution ED.ID.366000 2.140%1.820%
E Distribution ED.ID.367000 2.990%2.430%
E Distribution ED.ID.368000 2.160%2.030%
E Distribution ED.ID.369100 2.080%1.660%
E Distribution ED.ID.369200 2.160%1.870%
E Distribution ED.ID.369300 2.060%1.760%
E Distribution ED.ID.370000 9.060%5.570%
E Distribution ED.ID.373100 0.990%0.780%
E Distribution ED.ID.373200 2.010%2.700%
E Distribution ED.ID.373300 2.610%3.100%
E Distribution ED.ID.373400 3.040%3.750%
E Distribution ED.ID.373500 3.170%3.260%
E Distribution ED.MT.361000 1.720%1.720%
E Distribution ED.MT.362000 2.680%2.680%
E Distribution ED.MT.364000 2.570%2.570%
E Distribution ED.MT.365000 2.450%2.450%
E Distribution ED.MT.366000 2.140%2.140%
E Distribution ED.MT.367000 2.990%2.990%
E Distribution ED.MT.368000 2.160%2.160%
E Distribution ED.MT.369100 2.080%2.080%
E Distribution ED.MT.369300 2.060%2.060%
E Distribution ED.MT.370000 9.060%5.570%
E Distribution ED.MT.373200 2.010%2.010%
E Distribution ED.MT.373400 3.040%3.040%
E Distribution ED.WA.360400 1.340%1.340%
E Distribution ED.WA.361000 1.720%1.720%
E Distribution ED.WA.362000 2.680%2.580%
E Distribution ED.WA.363000 6.800%6.800%
E Distribution ED.WA.364000 2.470%2.690%
E Distribution ED.WA.365000 2.270%2.460%
E Distribution ED.WA.366000 1.561%1.820%
E Distribution ED.WA.367000 3.440%2.430%
E Distribution ED.WA.368000 2.160%2.030%
E Distribution ED.WA.369100 2.080%1.660%
E Distribution ED.WA.369200 2.160%1.870%
E Distribution ED.WA.369300 2.060%1.760%
E Distribution ED.WA.370000 2.890%7.860%
E Distribution ED.WA.370121 7.030%7.530%
E Distribution ED.WA.371000 2.570%10.870%
E Distribution ED.WA.371003 2.500%2.856%
E Distribution ED.WA.371010 10.360%10.870%
E Distribution ED.WA.371020 10.350%7.630%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
(1,926)$ -$ (1,287)$ -$ -$
5,190$ -$ 2,614$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (52,154)$ -$ -$
-$ -$ 208,234$ -$ -$
-$ -$ 11,853$ -$ -$
-$ -$ (155,789)$ -$ -$
-$ -$ (467,781)$ -$ -$
-$ -$ (123,341)$ -$ -$
-$ -$ (96,749)$ -$ -$
-$ -$ (14)$ -$ -$
-$ -$ (138,906)$ -$ -$
-$ -$ (855,273)$ -$ -$
-$ -$ (3,452)$ -$ -$
-$ -$ 15,998$ -$ -$
-$ -$ 32,144$ -$ -$
-$ -$ 77,926$ -$ -$
-$ -$ 4,081$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (9)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(106,626)$ -$ -$ -$ -$
-$ -$ -$ -$ -$
712,981$ -$ -$ -$ -$
382,081$ -$ -$ -$ -$
247,989$ -$ -$ -$ -$
(1,702,571)$ -$ -$ -$ -$
(277,160)$ -$ -$ -$ -$
(182,589)$ -$ -$ -$ -$
(24,929)$ -$ -$ -$ -$
(239,697)$ -$ -$ -$ -$
43,249$ -$ -$ -$ -$
297,237$ -$ -$ -$ -$
47,784$ -$ -$ -$ -$
2,154$ -$ -$ -$ -$
6,269$ -$ -$ -$ -$
(4,512)$ -$ -$ -$ -$
Total
Impact ($) on Change in Depreciation Rates
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 16 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%E Distribution ED.WA.371030 10.350%10.870%
E Distribution ED.WA.371040 10.350%10.870%
E Distribution ED.WA.373100 0.990%0.780%
E Distribution ED.WA.373200 2.010%2.700%
E Distribution ED.WA.373300 2.610%3.100%
E Distribution ED.WA.373400 3.040%3.750%
E Distribution ED.WA.373500 3.170%3.260%
E Distribution Total
G Distribution GD.AN.375000 1.880%2.360%
G Distribution GD.AN.376000 2.280%2.100%
G Distribution GD.AN.378000 3.370%4.030%
G Distribution GD.AN.379000 2.660%3.160%
G Distribution GD.ID.374400 1.660%1.700%
G Distribution GD.ID.375000 1.880%2.360%
G Distribution GD.ID.376000 2.280%2.100%
G Distribution GD.ID.378000 3.370%4.030%
G Distribution GD.ID.379000 2.660%3.160%
G Distribution GD.ID.380000 2.450%2.210%
G Distribution GD.ID.381000 2.180%2.760%
G Distribution GD.ID.385000 1.730%1.450%
G Distribution GD.OR.374400 1.660%1.670%
G Distribution GD.OR.375000 2.040%2.560%
G Distribution GD.OR.376000 1.890%2.110%
G Distribution GD.OR.378000 3.200%4.020%
G Distribution GD.OR.379000 2.740%3.220%
G Distribution GD.OR.380000 2.090%2.150%
G Distribution GD.OR.381000 3.360%3.340%
G Distribution GD.OR.385000 1.430%1.440%
G Distribution GD.WA.374400 1.660%1.700%
G Distribution GD.WA.375000 1.880%2.360%
G Distribution GD.WA.376000 2.220%2.100%
G Distribution GD.WA.378000 3.370%4.030%
G Distribution GD.WA.379000 2.660%3.160%
G Distribution GD.WA.380000 2.300%2.210%
G Distribution GD.WA.381000 3.090%3.100%
G Distribution GD.WA.381121 7.030%7.470%
G Distribution GD.WA.385000 1.360%1.450%
G Distribution Total
General CD.AA.389300 1.770%1.670%
General CD.AA.389400 0.200%1.260%
General CD.AA.390100 2.170%2.450%
General CD.AA.391000 6.670%6.670%
General CD.AA.391100 20.000%20.000%
General CD.AA.391101 20.000%20.000%
General CD.AA.391120 20.000%20.000%
General CD.AA.391121 20.000%20.000%
General CD.AA.391700 3.700%3.700%
General CD.AA.393000 4.000%4.000%
General CD.AA.394000 5.000%5.000%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
3,779$ -$ -$ -$ -$
(6,086)$ -$ -$ -$ -$
23,787$ -$ -$ -$ -$
51,960$ -$ -$ -$ -$
131,692$ -$ -$ -$ -$
12,093$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (3,044)$ -$ (1,490)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ 69$ -$
-$ -$ -$ 3,124$ -$
-$ -$ -$ (260,851)$ -$
-$ -$ -$ 16,527$ -$
-$ -$ -$ 23,299$ -$
-$ -$ -$ (240,997)$ -$
-$ -$ -$ 185,239$ -$
-$ -$ -$ (2,985)$ -$
-$ -$ -$ -$ 61$
-$ -$ -$ -$ 3,494$
-$ -$ -$ -$ 593,818$
-$ -$ -$ -$ 50,160$
-$ -$ -$ -$ 16,080$
-$ -$ -$ -$ 78,150$
-$ -$ -$ -$ (11,167)$
-$ -$ -$ -$ 248$
-$ 198$ -$ -$ -$
-$ 4,439$ -$ -$ -$
-$ (347,637)$ -$ -$ -$
-$ 30,549$ -$ -$ -$
-$ 9,715$ -$ -$ -$
-$ (198,781)$ -$ -$ -$
-$ 5,274$ -$ -$ -$
-$ 116,967$ -$ -$ -$
-$ 2,727$ -$ -$ -$
-$ -$ -$ -$ -$
(1,692)$ (527)$ (852)$ (201)$ (327)$
488$ 152$ 246$ 58$ 94$
169,417$ 52,750$ 85,341$ 20,144$ 32,710$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 17 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General CD.AA.395000 6.670%6.670%
General CD.AA.397000 6.670%6.670%
General CD.AA.397200 10.000%10.000%
General CD.AA.397700 9.840%6.670%
General CD.AA.398000 10.000%10.000%
General CD.AN.389300 1.770%1.670%
General CD.AN.389400 0.200%1.260%
General CD.AN.390100 2.170%2.450%
General CD.AN.391100 20.000%20.000%
General CD.AN.393000 4.000%4.000%
General CD.AN.394000 5.000%5.000%
General CD.AN.395000 6.670%6.670%
General CD.AN.397000 6.670%6.670%
General CD.AN.397200 10.000%10.000%
General CD.AN.398000 10.000%10.000%
General CD.ID.390100 2.170%2.450%
General CD.ID.391000 6.670%6.670%
General CD.ID.391100 20.000%20.000%
General CD.ID.393000 4.000%4.000%
General CD.ID.394000 5.000%5.000%
General CD.ID.395000 6.670%6.670%
General CD.ID.397000 6.670%6.670%
General CD.ID.397200 10.000%10.000%
General CD.ID.398000 10.000%10.000%
General CD.WA.390100 2.170%2.450%
General CD.WA.391000 6.670%6.670%
General CD.WA.391100 20.000%20.000%
General CD.WA.391121 20.000%20.000%
General CD.WA.393000 4.000%4.000%
General CD.WA.394000 5.000%5.000%
General CD.WA.395000 6.670%6.670%
General CD.WA.397000 6.670%6.670%
General CD.WA.397121 6.670%6.670%
General CD.WA.397200 10.000%10.000%
General CD.WA.398000 10.000%10.000%
General ED.AN.390100 1.900%2.060%
General ED.AN.390200 20.000%20.000%
General ED.AN.391100 20.000%20.000%
General ED.AN.393000 4.000%4.000%
General ED.AN.394000 5.000%5.000%
General ED.AN.394100 10.540%9.510%
General ED.AN.395000 6.670%6.670%
General ED.AN.397000 6.670%6.670%
General ED.AN.397500 6.670%6.670%
General ED.AN.398000 10.000%10.000%
General ED.ID.390100 1.900%2.060%
General ED.ID.391000 6.670%6.670%
General ED.ID.393000 4.000%4.000%
General ED.ID.394000 5.000%5.000%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(13)$ (4)$ (7)$ (2)$ -$
218$ 68$ 110$ 26$ -$
15,368$ 4,806$ 7,742$ 1,835$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ 16,988$ 4,882$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
26,508$ 7,617$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
7,193$ -$ 3,623$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(803)$ -$ (404)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ 4,496$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 18 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General ED.ID.395000 6.670%6.670%
General ED.ID.397000 6.670%6.670%
General ED.ID.397500 6.670%6.670%
General ED.ID.397600 6.670%6.670%
General ED.ID.398000 10.000%10.000%
General ED.MT.397000 6.670%6.670%
General ED.MT.397500 6.670%6.670%
General ED.WA.390100 1.900%2.060%
General ED.WA.391000 6.670%6.670%
General ED.WA.391100 20.000%20.000%
General ED.WA.391121 20.000%20.000%
General ED.WA.393000 4.000%4.000%
General ED.WA.394000 5.000%5.000%
General ED.WA.395000 6.670%6.670%
General ED.WA.395121 14.290%14.290%
General ED.WA.397000 6.670%6.670%
General ED.WA.397500 6.670%6.670%
General ED.WA.397600 6.670%6.670%
General GD.AA.391000 6.670%6.670%
General GD.AA.391100 20.000%20.000%
General GD.AA.394000 5.000%5.000%
General GD.AA.395000 6.670%6.670%
General GD.AA.397000 6.670%6.670%
General GD.AN.391100 20.000%20.000%
General GD.AN.394000 5.000%5.000%
General GD.AN.395000 6.670%6.670%
General GD.AN.397000 6.670%6.670%
General GD.AN.397200 6.670%6.670%
General GD.AN.398000 10.390%10.390%
General GD.ID.394000 5.000%5.000%
General GD.ID.395000 6.670%6.670%
General GD.ID.397000 6.670%6.670%
General GD.OR.390100 2.450%3.370%
General GD.OR.391100 20.000%20.000%
General GD.OR.393000 4.000%4.000%
General GD.OR.394000 5.000%5.000%
General GD.OR.395000 6.670%6.670%
General GD.OR.397000 6.670%6.670%
General GD.OR.397200 63.850%6.670%
General GD.OR.398000 10.000%10.000%
General GD.WA.389421 2.010%2.010%
General GD.WA.390100 3.590%3.540%
General GD.WA.391100 20.000%20.000%
General GD.WA.393000 4.000%4.000%
General GD.WA.394000 5.000%5.000%
General GD.WA.395000 6.670%6.670%
General GD.WA.395121 6.670%6.670%
General GD.WA.397000 6.670%6.670%
General GD.WA.397121 6.670%6.670%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
13,283$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ 37,822$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (12,698)$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 19 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%General Total
Intangibles CD.AA.303000 6.667%6.667%
Intangibles CD.AA.303100 20.000%20.000%
Intangibles CD.AA.303101 #######100.000%
Intangibles CD.AA.303102 50.000%50.000%
Intangibles CD.AA.303103 33.333%33.333%
Intangibles CD.AA.303115 6.667%6.667%
Intangibles CD.AA.303120 8.000%8.000%
Intangibles CD.AA.303121 20.000%20.000%
Intangibles CD.AA.303132 50.000%50.000%
Intangibles CD.AA.303133 33.333%33.333%
Intangibles CD.AA.303135 20.000%20.000%
Intangibles CD.AN.303000 1.818%1.818%
Intangibles CD.AN.303100 20.000%20.000%
Intangibles CD.WA.303100 20.000%20.000%
Intangibles CD.WA.303121 20.000%20.000%
Intangibles ED.AN.302000 2.186%2.186%
Intangibles ED.AN.303000 1.818%1.818%
Intangibles ED.AN.303100 20.000%20.000%
Intangibles ED.AN.303130 20.000%20.000%
Intangibles ED.AN.303133 33.333%33.333%
Intangibles ED.AN.303345 3.200%3.200%
Intangibles ED.AN.303350 2.000%2.000%
Intangibles ED.WA.302000 4.000%4.000%
Intangibles ED.WA.303000 1.818%1.818%
Intangibles ED.WA.303100 20.000%20.000%
Intangibles ED.WA.303121 20.000%20.000%
Intangibles GD.AA.303100 20.000%20.000%
Intangibles GD.ID.303000 1.818%1.818%
Intangibles GD.OR.303000 1.818%1.818%
Intangibles GD.WA.303000 1.818%1.818%
Intangibles Total
Production - Hydro ED.AN.331000 2.090%1.570%
Production - Hydro ED.AN.334000 3.110%3.110%
Production - Hydro ED.CG.330300 1.900%1.850%
Production - Hydro ED.CG.330310 1.500%1.500%
Production - Hydro ED.CG.330400 3.150%2.070%
Production - Hydro ED.CG.330410 1.660%1.770%
Production - Hydro ED.CG.331000 1.470%1.910%
Production - Hydro ED.CG.331100 2.010%1.950%
Production - Hydro ED.CG.331200 2.120%2.290%
Production - Hydro ED.CG.331260 1.310%1.690%
Production - Hydro ED.CG.332000 1.730%1.710%
Production - Hydro ED.CG.332100 2.230%2.050%
Production - Hydro ED.CG.332150 2.250%2.140%
Production - Hydro ED.CG.332200 1.900%1.560%
Production - Hydro ED.CG.333000 2.590%2.340%
Production - Hydro ED.CG.334000 2.100%2.710%
Production - Hydro ED.CG.335000 1.420%1.600%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(54)$ -$ (28)$ -$ -$
-$ -$ -$ -$ -$
(2,223)$ -$ (1,169)$ -$ -$
-$ -$ -$ -$ -$
(2,590)$ -$ (1,362)$ -$ -$
1,436$ -$ 755$ -$ -$
67,570$ -$ 35,543$ -$ -$
(12)$ -$ (7)$ -$ -$
2,622$ -$ 1,379$ -$ -$
94$ -$ 50$ -$ -$
(3,518)$ -$ (1,850)$ -$ -$
(19,290)$ -$ (10,147)$ -$ -$
(1,077)$ -$ (567)$ -$ -$
(229)$ -$ (120)$ -$ -$
(76,785)$ -$ (40,390)$ -$ -$
69,483$ -$ 36,549$ -$ -$
6,275$ -$ 3,301$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 20 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Hydro ED.CG.335100 1.350%1.200%
Production - Hydro ED.CG.335150 2.490%2.370%
Production - Hydro ED.CG.335200 2.310%1.440%
Production - Hydro ED.CG.336000 2.000%1.270%
Production - Hydro ED.LF.330100 1.990%1.990%
Production - Hydro ED.LF.330300 1.660%1.250%
Production - Hydro ED.LF.330400 0.280%0.000%
Production - Hydro ED.LF.331000 1.870%2.320%
Production - Hydro ED.LF.332000 1.170%1.490%
Production - Hydro ED.LF.332200 1.400%1.160%
Production - Hydro ED.LF.333000 2.210%2.540%
Production - Hydro ED.LF.334000 2.720%2.990%
Production - Hydro ED.LF.335000 1.800%2.400%
Production - Hydro ED.LL.330300 1.470%1.340%
Production - Hydro ED.LL.330400 2.290%0.120%
Production - Hydro ED.LL.331000 1.950%2.690%
Production - Hydro ED.LL.331100 0.240%0.310%
Production - Hydro ED.LL.331200 2.720%2.690%
Production - Hydro ED.LL.332000 2.050%1.950%
Production - Hydro ED.LL.332100 2.850%2.890%
Production - Hydro ED.LL.332200 0.650%0.330%
Production - Hydro ED.LL.333000 0.450%0.260%
Production - Hydro ED.LL.334000 0.850%1.600%
Production - Hydro ED.LL.335000 1.690%2.200%
Production - Hydro ED.LL.335150 1.220%3.120%
Production - Hydro ED.LL.335200 2.310%3.180%
Production - Hydro ED.LL.336000 2.620%2.620%
Production - Hydro ED.MS.331000 1.790%1.830%
Production - Hydro ED.MS.331100 2.920%2.920%
Production - Hydro ED.MS.331200 2.470%2.380%
Production - Hydro ED.MS.332000 1.910%1.900%
Production - Hydro ED.MS.333000 2.220%2.130%
Production - Hydro ED.MS.334000 3.660%3.740%
Production - Hydro ED.MS.335000 2.300%2.160%
Production - Hydro ED.MS.336000 2.890%2.510%
Production - Hydro ED.NM.330300 0.680%0.580%
Production - Hydro ED.NM.330400 1.020%0.000%
Production - Hydro ED.NM.331000 2.310%2.510%
Production - Hydro ED.NM.331200 2.510%2.340%
Production - Hydro ED.NM.332000 2.350%2.880%
Production - Hydro ED.NM.332100 1.670%2.540%
Production - Hydro ED.NM.332150 2.520%2.530%
Production - Hydro ED.NM.332200 1.840%3.400%
Production - Hydro ED.NM.333000 2.580%3.170%
Production - Hydro ED.NM.334000 2.920%3.310%
Production - Hydro ED.NM.335000 2.680%2.860%
Production - Hydro ED.NM.335200 2.310%2.740%
Production - Hydro ED.NM.336000 2.700%2.350%
Production - Hydro ED.NR.330300 1.780%1.740%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
(115)$ -$ (61)$ -$ -$
(194)$ -$ (102)$ -$ -$
(281)$ -$ (148)$ -$ -$
(7,994)$ -$ (4,205)$ -$ -$
-$ -$ -$ -$ -$
(37)$ -$ (19)$ -$ -$
(7)$ -$ (4)$ -$ -$
16,136$ -$ 8,488$ -$ -$
13,378$ -$ 7,037$ -$ -$
(23)$ -$ (12)$ -$ -$
84,771$ -$ 44,591$ -$ -$
24,706$ -$ 12,996$ -$ -$
2,158$ -$ 1,135$ -$ -$
(146)$ -$ (77)$ -$ -$
(3,506)$ -$ (1,844)$ -$ -$
37,272$ -$ 19,606$ -$ -$
30$ -$ 16$ -$ -$
(338)$ -$ (178)$ -$ -$
(24,701)$ -$ (12,993)$ -$ -$
22$ -$ 12$ -$ -$
(222)$ -$ (117)$ -$ -$
(10,877)$ -$ (5,721)$ -$ -$
22,136$ -$ 11,644$ -$ -$
2,712$ -$ 1,427$ -$ -$
182$ -$ 96$ -$ -$
146$ -$ 77$ -$ -$
-$ -$ -$ -$ -$
2,147$ -$ 1,129$ -$ -$
-$ -$ -$ -$ -$
(2,381)$ -$ (1,252)$ -$ -$
(653)$ -$ (344)$ -$ -$
(6,827)$ -$ (3,591)$ -$ -$
1,519$ -$ 799$ -$ -$
(31)$ -$ (16)$ -$ -$
(126)$ -$ (66)$ -$ -$
(7)$ -$ (3)$ -$ -$
(7)$ -$ (3)$ -$ -$
26,276$ -$ 13,822$ -$ -$
(413)$ -$ (217)$ -$ -$
106,946$ -$ 56,256$ -$ -$
470$ -$ 247$ -$ -$
1$ -$ 0$ -$ -$
484$ -$ 255$ -$ -$
159,037$ -$ 83,656$ -$ -$
47,485$ -$ 24,978$ -$ -$
1,206$ -$ 634$ -$ -$
53$ -$ 28$ -$ -$
(1,364)$ -$ (718)$ -$ -$
(7,710)$ -$ (4,056)$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 21 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Hydro ED.NR.330400 1.680%1.550%
Production - Hydro ED.NR.330410 1.460%1.410%
Production - Hydro ED.NR.331000 1.760%1.820%
Production - Hydro ED.NR.331100 2.440%2.460%
Production - Hydro ED.NR.331150 2.440%2.460%
Production - Hydro ED.NR.331200 2.560%2.460%
Production - Hydro ED.NR.331260 2.170%2.120%
Production - Hydro ED.NR.332000 1.740%1.700%
Production - Hydro ED.NR.332100 2.180%1.990%
Production - Hydro ED.NR.332150 2.220%1.880%
Production - Hydro ED.NR.332200 2.750%2.290%
Production - Hydro ED.NR.333000 2.410%2.200%
Production - Hydro ED.NR.334000 4.090%3.550%
Production - Hydro ED.NR.335000 1.660%1.750%
Production - Hydro ED.NR.335100 1.180%1.160%
Production - Hydro ED.NR.335150 2.630%2.460%
Production - Hydro ED.NR.335200 2.680%2.380%
Production - Hydro ED.NR.336000 2.960%2.250%
Production - Hydro ED.PF.330300 2.080%1.380%
Production - Hydro ED.PF.330400 1.730%1.040%
Production - Hydro ED.PF.331000 1.810%2.430%
Production - Hydro ED.PF.331100 0.110%1.630%
Production - Hydro ED.PF.331200 2.670%2.590%
Production - Hydro ED.PF.332000 2.360%2.330%
Production - Hydro ED.PF.332100 2.440%2.520%
Production - Hydro ED.PF.332200 2.640%2.940%
Production - Hydro ED.PF.333000 0.790%0.110%
Production - Hydro ED.PF.334000 1.200%2.520%
Production - Hydro ED.PF.335000 2.390%2.540%
Production - Hydro ED.PF.335150 1.150%2.740%
Production - Hydro ED.PF.336000 2.620%2.520%
Production - Hydro ED.UF.330300 1.380%0.850%
Production - Hydro ED.UF.331000 1.320%1.570%
Production - Hydro ED.UF.331200 2.040%0.000%
Production - Hydro ED.UF.332000 1.820%1.780%
Production - Hydro ED.UF.332200 1.850%0.000%
Production - Hydro ED.UF.333000 0.220%0.100%
Production - Hydro ED.UF.334000 3.110%2.980%
Production - Hydro ED.UF.335000 2.140%2.030%
Production - Hydro ED.UF.336000 2.530%2.480%
Production - Hydro Total
Production - Other ED.AN.345010 2.970%2.970%
Production - Other ED.BP.341000 2.560%2.630%
Production - Other ED.BP.342000 2.620%4.420%
Production - Other ED.BP.343000 2.380%2.350%
Production - Other ED.BP.344000 2.430%2.250%
Production - Other ED.BP.344010 2.940%5.340%
Production - Other ED.BP.345000 6.420%4.390%
Production - Other ED.BP.346000 3.990%4.520%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
(69)$ -$ (36)$ -$ -$
(322)$ -$ (169)$ -$ -$
8,449$ -$ 4,444$ -$ -$
18$ -$ 9$ -$ -$
125$ -$ 66$ -$ -$
(1,528)$ -$ (804)$ -$ -$
(4)$ -$ (2)$ -$ -$
(8,545)$ -$ (4,495)$ -$ -$
(2,905)$ -$ (1,528)$ -$ -$
(2,130)$ -$ (1,121)$ -$ -$
(202)$ -$ (106)$ -$ -$
(122,231)$ -$ (64,296)$ -$ -$
(69,413)$ -$ (36,512)$ -$ -$
1,978$ -$ 1,040$ -$ -$
(47)$ -$ (25)$ -$ -$
(645)$ -$ (339)$ -$ -$
(89)$ -$ (47)$ -$ -$
(1,209)$ -$ (636)$ -$ -$
(106)$ -$ (56)$ -$ -$
(12,246)$ -$ (6,442)$ -$ -$
27,401$ -$ 14,413$ -$ -$
62$ -$ 32$ -$ -$
(472)$ -$ (249)$ -$ -$
(4,788)$ -$ (2,519)$ -$ -$
718$ -$ 378$ -$ -$
666$ -$ 350$ -$ -$
(9,953)$ -$ (5,236)$ -$ -$
19,931$ -$ 10,484$ -$ -$
796$ -$ 418$ -$ -$
176$ -$ 93$ -$ -$
(379)$ -$ (199)$ -$ -$
(221)$ -$ (116)$ -$ -$
1,826$ -$ 960$ -$ -$
(80)$ -$ (42)$ -$ -$
(2,026)$ -$ (1,066)$ -$ -$
-$ -$ -$ -$ -$
(929)$ -$ (489)$ -$ -$
(3,662)$ -$ (1,926)$ -$ -$
(75)$ -$ (40)$ -$ -$
(167)$ -$ (88)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
584$ -$ 307$ -$ -$
1,913$ -$ 1,006$ -$ -$
(11)$ -$ (6)$ -$ -$
(37,003)$ -$ (19,464)$ -$ -$
354$ -$ 186$ -$ -$
(12,302)$ -$ (6,471)$ -$ -$
225$ -$ 118$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 22 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Other ED.CS.341000 2.370%2.520%
Production - Other ED.CS.342000 2.450%2.360%
Production - Other ED.CS.344000 3.360%3.400%
Production - Other ED.CS.345000 5.250%2.460%
Production - Other ED.CS.346000 4.400%4.390%
Production - Other ED.KF.341000 11.359%3.810%
Production - Other ED.KF.342000 3.330%1.350%
Production - Other ED.KF.343000 3.450%1.630%
Production - Other ED.KF.344000 4.110%4.710%
Production - Other ED.KF.345000 8.000%6.230%
Production - Other ED.LC.342000 3.070%2.880%
Production - Other ED.LC.344000 3.521%3.170%
Production - Other ED.LC.345000 6.190%5.550%
Production - Other ED.NE.341000 30.780%0.230%
Production - Other ED.NE.342000 0.000%0.580%
Production - Other ED.NE.343000 2.510%0.310%
Production - Other ED.NE.344000 2.560%0.960%
Production - Other ED.NE.345000 16.940%0.090%
Production - Other ED.NE.346000 23.280%0.200%
Production - Other ED.RT.341000 3.700%3.920%
Production - Other ED.RT.342000 3.560%3.520%
Production - Other ED.RT.343000 3.770%1.740%
Production - Other ED.RT.344000 3.940%3.860%
Production - Other ED.RT.345000 8.220%6.610%
Production - Other ED.RT.346000 5.690%5.960%
Production - Other ED.SP.344010 6.690%7.110%
Production - Other ED.SP.345010 8.220%8.920%
Production - Other ED.WA.344010 6.690%6.690%
Production - Other Total
Production - Thermal ED.3I.311000 1.990%1.990%
Production - Thermal ED.3I.312000 2.670%2.670%
Production - Thermal ED.3I.313000 9.220%9.220%
Production - Thermal ED.3I.314000 8.340%8.340%
Production - Thermal ED.3I.315000 2.970%2.970%
Production - Thermal ED.3I.316000 4.210%4.210%
Production - Thermal ED.3W.311000 4.147%4.147%
Production - Thermal ED.3W.312000 5.010%5.010%
Production - Thermal ED.3W.313000 13.547%13.547%
Production - Thermal ED.3W.314000 9.049%9.049%
Production - Thermal ED.3W.315000 4.943%4.943%
Production - Thermal ED.3W.316000 4.559%4.559%
Production - Thermal ED.4I.311000 2.950%2.950%
Production - Thermal ED.4I.312000 4.790%4.790%
Production - Thermal ED.4I.313000 9.340%9.340%
Production - Thermal ED.4I.314000 7.590%7.590%
Production - Thermal ED.4I.315000 3.720%3.720%
Production - Thermal ED.4I.316000 4.740%4.740%
Production - Thermal ED.4W.311000 3.574%3.574%
Production - Thermal ED.4W.312000 5.950%5.950%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
11,557$ -$ 6,079$ -$ -$
(11,206)$ -$ (5,894)$ -$ -$
40,344$ -$ 21,222$ -$ -$
(327,014)$ -$ (172,016)$ -$ -$
(61)$ -$ (32)$ -$ -$
(447)$ -$ (235)$ -$ -$
(1,158)$ -$ (609)$ -$ -$
(103,403)$ -$ (54,392)$ -$ -$
921$ -$ 485$ -$ -$
(6,246)$ -$ (3,286)$ -$ -$
(115)$ -$ (60)$ -$ -$
(480)$ -$ (252)$ -$ -$
(1,292)$ -$ (680)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
5,168$ -$ 2,718$ -$ -$
(445)$ -$ (234)$ -$ -$
(48,665)$ -$ (25,599)$ -$ -$
(26,842)$ -$ (14,120)$ -$ -$
(50,727)$ -$ (26,683)$ -$ -$
441$ -$ 232$ -$ -$
412$ -$ 217$ -$ -$
152$ -$ 80$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 23 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Production - Thermal ED.4W.313000 13.552%13.552%
Production - Thermal ED.4W.314000 9.033%9.033%
Production - Thermal ED.4W.315000 5.184%5.184%
Production - Thermal ED.4W.316000 4.927%4.927%
Production - Thermal ED.C3.311000 1.560%1.560%
Production - Thermal ED.C3.312000 1.930%1.930%
Production - Thermal ED.C3.313000 2.920%2.920%
Production - Thermal ED.C3.314000 2.790%2.790%
Production - Thermal ED.C3.315000 1.730%1.730%
Production - Thermal ED.C3.316000 1.460%1.460%
Production - Thermal ED.C4.311000 1.680%1.680%
Production - Thermal ED.C4.312000 2.200%2.200%
Production - Thermal ED.C4.313000 2.920%2.920%
Production - Thermal ED.C4.314000 2.880%2.880%
Production - Thermal ED.C4.315000 1.880%1.880%
Production - Thermal ED.C4.316000 1.620%1.620%
Production - Thermal ED.KF.310300 1.320%0.530%
Production - Thermal ED.KF.310400 1.320%5.600%
Production - Thermal ED.KF.311000 2.490%1.380%
Production - Thermal ED.KF.311100 2.780%1.050%
Production - Thermal ED.KF.312000 3.180%2.620%
Production - Thermal ED.KF.314000 2.250%2.790%
Production - Thermal ED.KF.315000 4.060%3.130%
Production - Thermal ED.KF.316000 2.970%1.520%
Production - Thermal Total
Transmission ED.AN.350300 1.070%1.040%
Transmission ED.AN.350400 1.190%1.180%
Transmission ED.AN.352000 1.630%1.760%
Transmission ED.AN.353000 2.410%2.340%
Transmission ED.AN.353100 2.410%2.410%
Transmission ED.AN.354000 1.510%1.090%
Transmission ED.AN.355000 1.930%2.400%
Transmission ED.AN.356000 1.900%2.530%
Transmission ED.AN.357000 1.640%1.630%
Transmission ED.AN.358000 2.060%2.080%
Transmission ED.AN.359000 1.410%1.230%
Transmission ED.CI.350400 1.190%1.180%
Transmission ED.CI.352000 1.630%1.760%
Transmission ED.CI.353000 2.410%2.340%
Transmission ED.CI.354000 1.510%1.090%
Transmission ED.CI.355000 1.930%2.400%
Transmission ED.CI.356000 1.900%2.530%
Transmission ED.CI.359000 1.410%1.230%
Transmission ED.CW.350400 1.190%1.180%
Transmission ED.CW.352000 1.630%1.760%
Transmission ED.CW.353000 2.410%2.340%
Transmission ED.CW.354000 1.510%1.090%
Transmission ED.CW.355000 1.930%2.400%
Transmission ED.CW.356000 1.900%2.530%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(715)$ -$ (376)$ -$ -$
8,109$ -$ 4,265$ -$ -$
(183,943)$ -$ (96,757)$ -$ -$
(41,366)$ -$ (21,759)$ -$ -$
(171,747)$ -$ (90,342)$ -$ -$
65,932$ -$ 34,681$ -$ -$
(76,764)$ -$ (40,379)$ -$ -$
(23,536)$ -$ (12,380)$ -$ -$
-$ -$ -$ -$ -$
(292)$ -$ (154)$ -$ -$
(1,361)$ -$ (716)$ -$ -$
26,272$ -$ 13,820$ -$ -$
(154,710)$ -$ (81,381)$ -$ -$
-$ -$ -$ -$ -$
(3,213)$ -$ (1,690)$ -$ -$
1,027,652$ -$ 540,564$ -$ -$
671,365$ -$ 353,150$ -$ -$
(231)$ -$ (121)$ -$ -$
956$ -$ 503$ -$ -$
(2,946)$ -$ (1,550)$ -$ -$
(14)$ -$ (7)$ -$ -$
35$ -$ 18$ -$ -$
(2,023)$ -$ (1,019)$ -$ -$
(15,591)$ -$ (7,854)$ -$ -$
6$ -$ 3$ -$ -$
18,350$ -$ 9,243$ -$ -$
(33)$ -$ (16)$ -$ -$
(26)$ -$ (13)$ -$ -$
67$ -$ 34$ -$ -$
(3,818)$ -$ (1,923)$ -$ -$
(29,407)$ -$ (14,814)$ -$ -$
11$ -$ 6$ -$ -$
34,610$ -$ 17,434$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 24 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transmission ED.CW.359000 1.410%1.230%
Transmission ED.WA.356000 1.900%2.530%
Transmission Total
Transportation - Tools CD.AA.392000 5.380%2.280%
Transportation - Tools CD.AA.392002 3.433%1.360%
Transportation - Tools CD.AA.392032 3.830%0.000%
Transportation - Tools CD.AA.392046 3.550%1.870%
Transportation - Tools CD.AA.392048 3.550%1.870%
Transportation - Tools CD.AA.392056 1.920%1.620%
Transportation - Tools CD.AA.392058 7.040%6.000%
Transportation - Tools CD.AA.392065 7.040%6.000%
Transportation - Tools CD.AA.396000 2.060%3.240%
Transportation - Tools CD.AN.392000 5.380%2.280%
Transportation - Tools CD.AN.392032 3.830%0.000%
Transportation - Tools CD.AN.392035 3.550%0.000%
Transportation - Tools CD.AN.392045 3.550%1.870%
Transportation - Tools CD.AN.392046 3.550%1.870%
Transportation - Tools CD.AN.392047 3.550%1.870%
Transportation - Tools CD.AN.392048 3.550%1.870%
Transportation - Tools CD.AN.392056 1.920%1.620%
Transportation - Tools CD.AN.392057 1.920%1.620%
Transportation - Tools CD.AN.392065 7.040%6.000%
Transportation - Tools CD.AN.392200 20.000%2.280%
Transportation - Tools CD.AN.396000 2.060%3.240%
Transportation - Tools CD.AN.396700 7.430%3.240%
Transportation - Tools CD.ID.392000 5.380%2.280%
Transportation - Tools CD.ID.392046 3.550%1.870%
Transportation - Tools CD.ID.392047 3.550%1.870%
Transportation - Tools CD.ID.392048 3.550%1.620%
Transportation - Tools CD.ID.392056 1.920%1.620%
Transportation - Tools CD.ID.392057 1.920%1.620%
Transportation - Tools CD.ID.396000 2.060%3.240%
Transportation - Tools CD.WA.392000 5.380%2.280%
Transportation - Tools CD.WA.392046 3.550%1.870%
Transportation - Tools CD.WA.392047 3.550%1.870%
Transportation - Tools CD.WA.392048 3.550%1.870%
Transportation - Tools CD.WA.392056 1.920%1.620%
Transportation - Tools CD.WA.396000 2.060%3.240%
Transportation - Tools CD.WA.396067 3.750%0.000%
Transportation - Tools ED.AN.392000 6.260%4.730%
Transportation - Tools ED.AN.392035 7.770%0.000%
Transportation - Tools ED.AN.392045 7.770%4.170%
Transportation - Tools ED.AN.392046 7.770%4.170%
Transportation - Tools ED.AN.392047 7.770%4.170%
Transportation - Tools ED.AN.392048 7.770%4.170%
Transportation - Tools ED.AN.392056 5.480%3.810%
Transportation - Tools ED.AN.392057 5.480%3.810%
Transportation - Tools ED.AN.392058 5.480%3.940%
Transportation - Tools ED.AN.392065 5.640%3.940%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
(62)$ -$ (31)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(2,585)$ (805)$ (1,302)$ (307)$ (499)$
(64,011)$ (19,931)$ (32,245)$ (7,611)$ (12,359)$
(772)$ (240)$ (389)$ (92)$ (149)$
(2,967)$ (924)$ (1,494)$ (353)$ (573)$
-$ -$ -$ -$ -$
(181)$ (56)$ (91)$ (21)$ (35)$
(666)$ (207)$ (336)$ (79)$ (129)$
(588)$ (183)$ (296)$ (70)$ (114)$
2,932$ 913$ 1,477$ 349$ 566$
(9,165)$ (2,866)$ (4,617)$ (1,094)$ -$
(828)$ (259)$ (417)$ (99)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(13,817)$ (4,321)$ (6,960)$ (1,650)$ -$
(446)$ (139)$ (225)$ (53)$ -$
(2,718)$ (850)$ (1,369)$ (325)$ -$
(1,177)$ (368)$ (593)$ (141)$ -$
(260)$ (81)$ (131)$ (31)$ -$
(912)$ (285)$ (460)$ (109)$ -$
-$ -$ -$ -$ -$
3,855$ 1,205$ 1,942$ 460$ -$
-$ -$ -$ -$ -$
-$ -$ (4,671)$ (1,342)$ -$
-$ -$ (6,763)$ (1,943)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (523)$ (150)$ -$
-$ -$ (187)$ (54)$ -$
-$ -$ 4,631$ 1,331$ -$
(4,146)$ (1,191)$ -$ -$ -$
(20,715)$ (5,952)$ -$ -$ -$
-$ -$ -$ -$ -$
(2,000)$ (575)$ -$ -$ -$
(514)$ (148)$ -$ -$ -$
2,425$ 697$ -$ -$ -$
(1,733)$ (498)$ -$ -$ -$
(30,423)$ -$ (15,325)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(52,935)$ -$ (26,665)$ -$ -$
-$ -$ -$ -$ -$
(46,395)$ -$ (23,371)$ -$ -$
(57,985)$ -$ (29,209)$ -$ -$
(18,687)$ -$ (9,413)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 25 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools ED.AN.392066 5.640%3.940%
Transportation - Tools ED.AN.392067 5.480%3.810%
Transportation - Tools ED.AN.392068 5.640%3.940%
Transportation - Tools ED.AN.392200 20.000%4.730%
Transportation - Tools ED.AN.392230 7.770%4.730%
Transportation - Tools ED.AN.392246 7.770%4.170%
Transportation - Tools ED.AN.392256 5.480%3.810%
Transportation - Tools ED.AN.396000 8.180%4.840%
Transportation - Tools ED.AN.396055 7.580%3.660%
Transportation - Tools ED.AN.396056 7.580%3.660%
Transportation - Tools ED.AN.396058 3.750%1.880%
Transportation - Tools ED.AN.396066 3.750%1.880%
Transportation - Tools ED.AN.396067 7.580%3.660%
Transportation - Tools ED.AN.396068 3.750%1.880%
Transportation - Tools ED.ID.392000 6.260%4.730%
Transportation - Tools ED.ID.392045 7.770%4.170%
Transportation - Tools ED.ID.392046 7.770%4.170%
Transportation - Tools ED.ID.392047 7.770%4.170%
Transportation - Tools ED.ID.392048 7.770%4.170%
Transportation - Tools ED.ID.392056 5.480%3.810%
Transportation - Tools ED.ID.392057 5.480%3.810%
Transportation - Tools ED.ID.392066 5.640%3.940%
Transportation - Tools ED.ID.392067 5.480%3.810%
Transportation - Tools ED.ID.392068 5.640%3.940%
Transportation - Tools ED.ID.392200 20.000%4.743%
Transportation - Tools ED.ID.396000 8.180%4.840%
Transportation - Tools ED.ID.396055 7.580%3.660%
Transportation - Tools ED.ID.396056 7.580%3.660%
Transportation - Tools ED.ID.396057 7.580%3.660%
Transportation - Tools ED.ID.396058 3.750%1.880%
Transportation - Tools ED.ID.396066 3.750%1.880%
Transportation - Tools ED.ID.396067 7.580%3.660%
Transportation - Tools ED.ID.396068 3.750%1.880%
Transportation - Tools ED.WA.392000 6.260%4.730%
Transportation - Tools ED.WA.392035 7.770%7.770%
Transportation - Tools ED.WA.392046 7.770%4.170%
Transportation - Tools ED.WA.392047 7.770%4.170%
Transportation - Tools ED.WA.392048 7.770%4.170%
Transportation - Tools ED.WA.392056 5.480%3.810%
Transportation - Tools ED.WA.392057 5.480%3.810%
Transportation - Tools ED.WA.392058 5.640%3.940%
Transportation - Tools ED.WA.392066 5.640%3.940%
Transportation - Tools ED.WA.392067 5.480%3.810%
Transportation - Tools ED.WA.392068 5.640%3.940%
Transportation - Tools ED.WA.392200 20.000%4.730%
Transportation - Tools ED.WA.396000 8.180%4.840%
Transportation - Tools ED.WA.396055 7.580%3.660%
Transportation - Tools ED.WA.396056 7.580%3.660%
Transportation - Tools ED.WA.396057 7.580%3.660%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
(18,582)$ -$ (9,360)$ -$ -$
(37,089)$ -$ (18,683)$ -$ -$
(11,347)$ -$ (5,716)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(3,233)$ -$ (1,629)$ -$ -$
(753)$ -$ (380)$ -$ -$
(33,340)$ -$ (16,794)$ -$ -$
(2,718)$ -$ (1,369)$ -$ -$
(208)$ -$ (105)$ -$ -$
(3,518)$ -$ (1,772)$ -$ -$
(42,610)$ -$ (21,464)$ -$ -$
(11,573)$ -$ (5,830)$ -$ -$
(25,067)$ -$ (12,627)$ -$ -$
-$ -$ (38,192)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (29,792)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (6,009)$ -$ -$
-$ -$ (26,786)$ -$ -$
-$ -$ (9,780)$ -$ -$
-$ -$ (13,359)$ -$ -$
-$ -$ (40,755)$ -$ -$
-$ -$ (26,555)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (31,223)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (2,049)$ -$ -$
-$ -$ -$ -$ -$
-$ -$ (83,987)$ -$ -$
-$ -$ (51,382)$ -$ -$
-$ -$ (37,782)$ -$ -$
(42,914)$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(78,995)$ -$ -$ -$ -$
(3,619)$ -$ -$ -$ -$
(17,874)$ -$ -$ -$ -$
(65,971)$ -$ -$ -$ -$
(31,497)$ -$ -$ -$ -$
(17,749)$ -$ -$ -$ -$
(55,665)$ -$ -$ -$ -$
(86,684)$ -$ -$ -$ -$
(58,669)$ -$ -$ -$ -$
-$ -$ -$ -$ -$
(54,160)$ -$ -$ -$ -$
(12,733)$ -$ -$ -$ -$
(166)$ -$ -$ -$ -$
(113)$ -$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 26 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools ED.WA.396058 7.580%1.880%
Transportation - Tools ED.WA.396065 3.750%1.880%
Transportation - Tools ED.WA.396066 3.750%1.880%
Transportation - Tools ED.WA.396067 7.580%3.660%
Transportation - Tools ED.WA.396068 3.750%1.880%
Transportation - Tools GD.AA.392000 4.470%5.960%
Transportation - Tools GD.AA.392046 5.780%6.290%
Transportation - Tools GD.AN.392000 7.330%4.080%
Transportation - Tools GD.AN.392045 5.780%2.330%
Transportation - Tools GD.AN.392046 5.780%2.330%
Transportation - Tools GD.AN.392047 5.780%2.330%
Transportation - Tools GD.AN.392048 5.780%2.330%
Transportation - Tools GD.AN.392055 4.920%2.040%
Transportation - Tools GD.AN.392056 4.920%2.040%
Transportation - Tools GD.AN.392057 4.920%2.040%
Transportation - Tools GD.AN.392058 5.740%2.800%
Transportation - Tools GD.AN.392200 20.000%4.080%
Transportation - Tools GD.AN.396000 7.460%2.920%
Transportation - Tools GD.AN.396058 2.110%0.510%
Transportation - Tools GD.AN.396066 2.110%0.510%
Transportation - Tools GD.ID.392000 7.330%4.080%
Transportation - Tools GD.ID.392046 5.780%2.330%
Transportation - Tools GD.ID.392048 5.780%2.330%
Transportation - Tools GD.ID.392056 4.920%2.040%
Transportation - Tools GD.ID.392057 4.920%2.040%
Transportation - Tools GD.ID.392058 5.740%2.800%
Transportation - Tools GD.ID.392700 4.930%4.080%
Transportation - Tools GD.ID.392758 0.000%2.800%
Transportation - Tools GD.ID.396000 7.460%2.920%
Transportation - Tools GD.ID.396058 2.110%0.510%
Transportation - Tools GD.ID.396700 7.430%2.920%
Transportation - Tools GD.OR.392000 1.560%5.850%
Transportation - Tools GD.OR.392035 4.900%4.900%
Transportation - Tools GD.OR.392045 8.470%5.500%
Transportation - Tools GD.OR.392046 7.690%5.500%
Transportation - Tools GD.OR.392047 7.690%5.500%
Transportation - Tools GD.OR.392048 7.690%5.500%
Transportation - Tools GD.OR.392056 4.900%2.900%
Transportation - Tools GD.OR.392057 4.900%2.900%
Transportation - Tools GD.OR.392058 1.560%5.850%
Transportation - Tools GD.OR.392200 20.000%5.850%
Transportation - Tools GD.OR.396000 4.640%0.000%
Transportation - Tools GD.WA.392000 7.330%4.080%
Transportation - Tools GD.WA.392045 5.780%2.330%
Transportation - Tools GD.WA.392046 5.780%2.330%
Transportation - Tools GD.WA.392047 5.780%2.330%
Transportation - Tools GD.WA.392048 5.780%2.330%
Transportation - Tools GD.WA.392056 4.920%2.040%
Transportation - Tools GD.WA.392057 4.920%2.040%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ -$ -$ -$ -$
(2,316)$ -$ -$ -$ -$
(108,748)$ -$ -$ -$ -$
(81,487)$ -$ -$ -$ -$
(69,065)$ -$ -$ -$ -$
-$ 348$ -$ 133$ 219$
-$ 127$ -$ 49$ 80$
-$ (3,020)$ -$ (1,153)$ -$
-$ -$ -$ -$ -$
-$ (9,137)$ -$ (3,489)$ -$
-$ -$ -$ -$ -$
-$ (14,090)$ -$ (5,380)$ -$
-$ (1,153)$ -$ (440)$ -$
-$ (21,001)$ -$ (8,019)$ -$
-$ -$ -$ -$ -$
-$ (8,323)$ -$ (3,178)$ -$
-$ -$ -$ -$ -$
-$ (1,467)$ -$ (560)$ -$
-$ (3,607)$ -$ (1,377)$ -$
-$ (5,377)$ -$ (2,053)$ -$
-$ -$ -$ (10,788)$ -$
-$ -$ -$ (13,932)$ -$
-$ -$ -$ (33,405)$ -$
-$ -$ -$ (19,187)$ -$
-$ -$ -$ (3,785)$ -$
-$ -$ -$ (17,862)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ (23,724)$ -$
-$ -$ -$ (6,033)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ 9,895$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ (18,752)$
-$ -$ -$ -$ (3,703)$
-$ -$ -$ -$ (49,514)$
-$ -$ -$ -$ (20,899)$
-$ -$ -$ -$ (2,728)$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ (2,034)$
-$ (38,691)$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (41,522)$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (89,387)$ -$ -$ -$
-$ (54,334)$ -$ -$ -$
-$ (32,422)$ -$ -$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 27 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Transportation - Tools GD.WA.392058 5.740%2.800%
Transportation - Tools GD.WA.392065 5.740%2.800%
Transportation - Tools GD.WA.392085 7.330%4.080%
Transportation - Tools GD.WA.392200 20.000%4.080%
Transportation - Tools GD.WA.392700 4.930%4.080%
Transportation - Tools GD.WA.392758 0.000%2.040%
Transportation - Tools GD.WA.396000 7.460%2.920%
Transportation - Tools GD.WA.396058 2.110%0.510%
Transportation - Tools GD.WA.396700 7.430%2.920%
Transportation - Tools Total
Underground Storage GD.AN.350200 1.350%1.210%
Underground Storage GD.AN.351100 1.520%1.600%
Underground Storage GD.AN.351200 1.150%1.170%
Underground Storage GD.AN.351300 1.090%1.110%
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ (58,728)$ -$ -$ -$
-$ (2,990)$ -$ -$ -$
-$ (953)$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (64,098)$ -$ -$ -$
-$ (17,554)$ -$ -$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ -$
-$ (63)$ -$ (29)$ -$
-$ 1,058$ -$ 490$ -$
-$ 38$ -$ 17$ -$
-$ 7$ -$ 3$ -$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 28 of 29
Functional Area Depr Group
Existing
Rate
Proposed
Rate
E Distribution ED.AN.362000 2.680%2.580%Underground Storage GD.AN.351400 1.370%1.320%
Underground Storage GD.AN.351410 1.090%1.090%
Underground Storage GD.AN.352000 1.380%1.470%
Underground Storage GD.AN.352200 1.960%1.900%
Underground Storage GD.AN.352300 0.790%0.850%
Underground Storage GD.AN.353000 1.220%1.500%
Underground Storage GD.AN.354000 1.690%1.770%
Underground Storage GD.AN.355000 3.810%1.240%
Underground Storage GD.AN.356000 0.360%1.580%
Underground Storage GD.AN.357000 1.790%1.720%
Underground Storage GD.OR.311000 5.330%5.330%
Underground Storage GD.OR.350200 1.690%1.790%
Underground Storage GD.OR.351100 1.440%2.210%
Underground Storage GD.OR.351200 1.890%1.890%
Underground Storage GD.OR.351400 1.750%1.740%
Underground Storage GD.OR.352000 1.670%1.730%
Underground Storage GD.OR.352200 1.620%2.030%
Underground Storage GD.OR.352300 1.540%1.950%
Underground Storage GD.OR.353000 1.590%1.630%
Underground Storage GD.OR.354000 1.820%1.830%
Underground Storage GD.OR.355000 1.740%1.090%
Underground Storage GD.OR.356000 1.360%3.770%
Underground Storage GD.OR.357000 2.250%2.090%
Underground Storage Total
Grand Total
Functional Area
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total Depreciation Only
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
Total
Impact ($) on Change in Depreciation Rates
-$ (38)$ -$ (17)$ -$
-$ -$ -$ -$ -$
-$ 10,771$ -$ 4,992$ -$
-$ (83)$ -$ (39)$ -$
-$ 2,197$ -$ 1,018$ -$
-$ 3,941$ -$ 1,827$ -$
-$ 8,173$ -$ 3,788$ -$
-$ (27,382)$ -$ (12,691)$ -$
-$ 4,544$ -$ 2,106$ -$
-$ (1,231)$ -$ (570)$ -$
-$ -$ -$ -$ -$
-$ -$ -$ -$ 1$
-$ -$ -$ -$ 186$
-$ -$ -$ -$ -$
-$ -$ -$ -$ (11)$
-$ -$ -$ -$ 858$
-$ -$ -$ -$ 6,003$
-$ -$ -$ -$ 1,848$
-$ -$ -$ -$ 68$
-$ -$ -$ -$ 324$
-$ -$ -$ -$ (984)$
-$ -$ -$ -$ 364$
-$ -$ -$ -$ (206)$
WA Electric
WA
Natural
Gas
Idaho
Electric
Idaho
Natural
Gas Oregon
(424,030)$ -$ (223,048)$ -$ -$
340,722$ -$ 179,226$ -$ -$
(565,345)$ -$ (297,382)$ -$ -$
1,565,596$ -$ 823,486$ -$ -$
-$ 1,931$ -$ 895$ 8,450$
(577,854)$ -$ (1,541,905)$ -$ -$
-$ (379,594)$ -$ (278,065)$ 730,844$
229,968$ 52,163$ 117,283$ 26,742$ 70,300$
-$ -$ -$ -$ -$
(613,763)$ (237,089)$ (306,620)$ (78,758)$ (47,341)$
(44,706)$ (562,589)$ (1,248,960)$ (329,186)$ 762,252$
Attachment B-1: Change in Depreciation Expense By FERC Account
Page 29 of 29