20230222Attachment B-2.pdf

Avista’s Application to Revise its
Electric and Natural Gas
Book Depreciation Rates
Attachment B-2: General Plant
Reserve Adjustment
Common Plant Reserve Adjustment
Amortization
GD.Reserve Adjustment Allocation.wJSnumbers.ProposedSolution
Factor Allocation Rates Allocated Amortization Rates on Depr Expense
Total Adjustment Annual Amortization (5 yrs)WA - Elec WA - Gas ID - Elec ID - Gas OR - Gas WA - Elec WA - Gas ID - Elec ID - Gas OR - Gas
Direct GD.WA (4,361) (872) 4 100.000%- (872) - - - -
GD.ID 47,320 9,464 4 100.000%- - - 9,464 - -
GD.OR (407,915) (81,583) 4 100.000%- - - - (81,583) -
Allocated GD.AA (118,108) (23,622) 8 49.742%18.994%31.264%- (11,750) - (4,487) (7,385) -
GD.AN (54,304) (10,861) 4 72.367%27.633%- (7,860) - (3,001) - -
(537,368)
(0)
ED.Reserve Adjustment Allocation.NoGL.wJSnumbers.ProposedSolution
Direct ED.WA 1,135,990 227,198 4 100.000%227,198 - - - - -
ED.ID 510,514 102,103 4 100.000%- - 102,103 - - -
Allocated ED.AN (93,470) (18,694) 4 66.501%33.499%(12,432) - (6,262) - - -
1,553,034
(0) *imm
CD.GeneralPlantReserveAdjustment.wJSnumbers.ProposedSolution
Allocated CD.AA (10,394,638) (2,078,928) 4 47.013%14.638%23.682%5.590%9.077%(977,366) (304,313) (492,332) (116,212) (188,704) -
CD.AN 1,202,408 240,482 4 51.657%16.153%26.022%6.168%0.000%124,226 38,845 62,578 14,833 - -
CD.ID 901,240 180,248 4 77.679%22.321%- - 140,015 40,233 - -
CD.WA 1,061,196 212,239 4 77.679%22.321%164,865 47,374 - - - -
(7,229,793)
0 *imm
WA - Elec WA - Gas ID - Elec ID - Gas OR - Gas
Direct 227,198 (872) 102,103 9,464 (81,583)
Allocated (700,707) (237,704) (296,001) (68,634) (196,089)
(473,509) (238,576) (193,898) (59,170) (277,672)
Attachment B-2: General Plant Reserve Adjustment
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