20230301Application.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane, Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170

March 1, 2023

State of Idaho
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Bldg 8, Suite 201-A
Boise, Idaho 83714

Case No. AVU-E-23-__

I.P.U.C. No. 28 – Electric Service

Dear Commission Secretary:

In accordance with Case No. GNR-U-20-01, Order No. 34602, which suspends the requirement to file physical
copies, the Company has attached for electronic filing with the Commission the following revised tariff sheet:

Ninth Revision Sheet 51B canceling Sup. Eighth Revision Sheet 51B
Twenty-Fifth Revision Sheet 51E canceling Sup. Twenty-Fourth Revision Sheet 51E
Twenty-Fourth Revision Sheet 51F canceling Sup. Twenty-Third Revision Sheet 51F
Twenty-Fifth Revision Sheet 51G canceling Sup. Twenty-Fourth Revision Sheet 51G
Twenty-Third Revision Sheet 51H canceling Sup. Twenty-Second Revision Sheet 51H
Tenth Revision Sheet 51J canceling Sup. Ninth Revision Sheet 51J
Twenty-Fourth Revision Sheet 51N canceling Sup. Twenty-Third Revision Sheet 51N
Twenty-Fourth Revision Sheet 51O canceling Sup. Twenty-Third Revision Sheet 51O

The Company requests that the proposed tariff sheets be made effective May 1, 2023. These tariff sheets reflect the
Company’s annual electric Line Extension filing. Detailed information related to the Company’s request is included
in the attached Application and supporting workpapers.

The Company will issue a notice to its effected customers through a letter the week of March, 6 2023. A copy of the
letter has been included in the Company’s filing.

If you have any questions regarding this filing, please contact Tia Benjamin at [phone] or Joe Miller at (509)
495-4546.

Sincerely,

/s/ Joe Miller

Joe Miller
Sr Manager of Rates and Tariffs
RECEIVED
2023 March 1, PM 2:17
IDAHO PUBLIC
UTILITIES COMMISSION
CASE NO. AVU-E-23-03

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 1
DAVID J. MEYER 1
VICE PRESIDENT AND CHIEF COUNSEL FOR 2
REGULATORY AND GOVERNMENTAL AFFAIRS 3
AVISTA CORPORATION 4
1411 E. MISSION AVENUE 5
P. O. BOX 3727 6
SPOKANE, WASHINGTON 99220 7
PHONE: [phone], FAX: [phone]
9
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION 10
11
12
IN THE MATTER OF THE ELECTRIC ) 13
LINE EXTENSION SCHEDULE 51 ) CASE NO. AVU-E-23-__ 14
ANNUAL RATE ADJUSTMENT FILING ) APPLICATION OF AVISTA 15
OF AVISTA CORPORATION ) CORPORATION 16
17
18
I. INTRODUCTION 19
In accordance with Idaho Code §61-502 and RP 052, Avista Corporation, doing 20
business as Avista Utilities (hereinafter “Avista” or “Company”), at 1411 East Mission 21
Avenue, Spokane, Washington, respectfully makes application to the Idaho Public Utilities 22
Commission (“Commission”) for an order approving the update in costs and administrative 23
changes to the Company’s Electric Line Extension Schedule 51. The Company has 24
requested a May 1, 2023 effective date. 25
The Company requests that this filing be processed under the Commission’s 26
Modified Procedure Rules (RP 201-204) through the use of written comments. 27
Communications in reference to this Application should be addressed to: 28
RECEIVED
2023 March 1, PM 2:17
IDAHO PUBLIC
UTILITIES COMMISSION
03

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 2
David J. Meyer, Esq. 1
Vice President and Chief Counsel for 2
Regulatory & Governmental Affairs 3
Avista Corporation 4
P.O. Box 3727 5
MSC-27 6
1411 E. Mission Ave 7
Spokane, WA 99220-3727 8
Phone: [phone]
[e-mail] 10
11
Patrick Ehrbar 12
Director of Regulatory Affairs 13
Avista Utilities 14
P.O. Box 3727 15
MSC-27 16
1411 E. Mission Ave 17
Spokane, WA 99220-3727 18
Phone: [phone]
[e-mail] 20
21
II. BACKGROUND 22
The Company’s present Schedule 51 electric line extension tariff incorporates the 23
principle of average costing for electrical facilities commonly used in extending service. 24
The tariff sets forth “Basic and Exceptional Costs”, which are costs based on recent 25
average actual costs for facilities such as transformers and conduit which are used 26
consistently for electric line extensions. The Basic and Exceptional Costs have a fixed 27
and variable component, with the variable component stated on a cost-per-foot basis. The 28
average costing principle incorporated in the Company’s tariff has worked well and the 29
Company is not proposing to change the conceptual structure of the tariff. 30
Detailed below are the Company’s proposed changes to Schedule 51 and included 31
with this filing are workpapers which provide support for the proposed changes. 32

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 3
Service Schedule Existing Proposed
Schedule 1 Individual Customer (per unit)2,065$ 2,095$
Schedule 1 Duplex (per unit)1,650$ 1,675$
Schedule 1 Multiplex (per unit)1,240$ 1,260$
Schedule 11/12 (per kWh)0.16674$ 0.16986$
Schedule 21/22 (per kWh)0.15360$ 0.15731$
Schedule 31/32 (per kWh)0.26623$ 0.27217$
III. CONSTRUCTION ALLOWANCES 1
In this filing, the Company has updated the allowances applicable to new 2
residential, commercial and industrial customer’s services. For purposes of calculating the 3
revised allowances, the Company is continuing to utilize an embedded cost methodology 4
approach that is designed to ensure that investment in distribution/terminal facilities for 5
each new customer will be similar to the embedded costs of the same facilities reflected in 6
base rates. Any costs in excess of the allowance would be paid by the new customer as a 7
Contribution in Aid of Construction. The Company utilized its Cost of Service study from 8
its most recently concluded general rate case filing (AVU-E-21-01), updated for the base 9
rates approved in the Settlement Agreement and approved in Order No. 35156 effective 10
September 1, 2022, as the basis of the embedded cost calculation. Below is a summary of 11
the proposed allowance changes: 12
13
14
15
16
17
The Company has provided workpapers that provide the inputs and calculation of 18
the allowances. 19
20
IV. AVERAGE COSTS 21
The Distribution Engineering Department at Avista is primarily tasked with the 22
development and maintenance of the Company’s Construction & Material Standards. 23

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 4
Present Proposed % Change
Overhead Primary Circuit:
Fixed Cost 4,521$ 4,875$ 7.8%
Variable Cost 8.75$ 9.63$ 10.1%
Underground Primary Circuit
Fixed Costs 1,958$ 2,232$ 14.0%
Variable Costs 11.15$ 13.07$ 17.2%
Underground Secondary Circuit
Fixed Costs 392$ 600$ 53.0%
Variable Costs 11.55$ 14.38$ 24.5%
Overhead Secondary Circuit
Fixed Costs 1,843$ 1,976$ 7.2%
Overhead Service Circuit 3.96$ 4.04$ 2.0%
Underground Service Circuit 9.14$ 11.41$ 24.8%
Overhead Transformer 2,508$ 3,615$ 44.1%
Padmount Transformer 3,597$ 7,598$ 111.2%
Periodically, Distribution Engineering will update the Construction & Material Standards 1
in order to comply with the National Electric Safety Code (“NESC”). These Construction 2
& Material Standards are reflective of the NESC’s most recent code revisions. The 3
standard designs in this filing have not changed and are consistent with those reflected in 4
this filing. 5
As detailed on proposed tariff sheets 51H and 51I, the Company is proposing to 6
update the primary, secondary, service and transformer average costs. Below is a 7
summary of the cost changes: 8
9
10
11
12
13
14
15
16
17
18
19
The primary drivers of the increase in costs above are related to a significant 20
increase in materials costs, increased labor costs and an increase in transportation cost 21
driven by higher diesel fuel prices. 22
There were significant commodity price increases in 2022. These were due to 23

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 5
material disruptions from the conflict in Ukraine, labor cost increases, and transportation 1
cost increases. In addition, there was heavy supply chain demand across the board in the 2
utility sector outpacing supply, resulting in price increases due to limited 3
product. Transformers continue to see high-cost pressure primarily for electric steel, used 4
in making the electric core. This is being caused by global increases for electric vehicles 5
that compete for the same electric steel, driving a higher price point. Aluminum supply 6
was disrupted by the conflict in Ukraine, a significantly reduced supply caused the 7
commodity price to increase nearly 50% in the first half of the year. Aluminum is used in 8
many utility products that realized sharp price increases like conductor, meters and 9
transformers. Another supply issue was shortages of resin and thermos-plastics that drove 10
up commodity prices nearly 40% and are used in items like pipe, handhole, transformer 11
pads, sweeps, conduit, and PVC products. In addition, the manufacturing sector continues 12
to struggle with labor and has increased wages trying to attract talent, which contributes to 13
higher pricing. Lastly, transportation costs have continued to have price pressure resulting 14
from labor shortages thus adding to the product cost. 15
The table below details examples of some of the larger individual cost components 16
driving the increase in costs in the table above. These figures compare actual invoice costs 17
of the individual components from December 2021 to December 2022 to illustrate the large 18
increases. 19
December 2021 December 2022 % Change 20
Transformer – 25KVA $1,700 $4,820 183.5% 21
Transformer – 50KVA $2,255 $5,660 151.0% 22
Sweep PVC 3inch $10.32 $26.72 158.9% 23
24
Residential development costs, updated for the most current Construction & 25

AVISTA’S ANNUAL ELECTRIC LINE EXTENSION FILING PAGE 6
Residential Developments
Present Proposed
Total Cost per Lot 2,070$ 2,947$
Less: Service Cost 458$ 572$
Developer Responsibility 1,612$ 2,375$
Developer Refundable Payment 1,612$ 2,095$
Builder Non-Refundable Payment 5$ 852$
Allowance 2,065$ 2,095$
Material Standards and average 2022 construction costs, are detailed below: 1
2
3
4
5
6
7
V. COMMUNICATIONS AND SERVICE OF APPLICATION 8
In conformance with RP 125, this Application will be brought to the attention of 9
the Company’s affected customers. Consistent with past practice, during the week of 10
March 6, 2023, the Company will send a letter to those developers and builders that may 11
be affected by the proposed changes to inform them of the Company’s request. 12
13
VI. REQUEST FOR RELIEF 14
The Company requests that the Commission issue an order approving the update in 15
costs to Schedule 51 to become effective May 1, 2023. The Company requests that the 16
matter be processed under the Commission’s Modified Procedure rules through the use of 17
written comments. 18
Dated at Spokane, Washington this 1st day of March 2023. 19
AVISTA CORPORATION 20
21
BY /s/ Patrick Ehrbar 22
Patrick D. Ehrbar 23
Director of Regulatory Affairs 24

Twenty-Fifth Revision Sheet 51G
Canceling
I.P.U.C. No.28 Supplemental Twenty-Fourth Revision Sheet 51G

51G
AVISTA CORPORATION
dba Avista Utilities
Issued March 1, 2023 Effective May 1, 2023

Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

SCHEDULE 51 - continued

The Basic and Exceptional Cost for all other Developments will
be computed from the rates listed in this Schedule for Service
Circuits, Secondary Circuits, Transformers and Primary Circuits.

2) "Cost Reductions, “Customer-Requested Costs, and "Share of
Previous Extension" are described under Rules for Individual
Customers.

3) "Extension to development" is the line extension between the
Company's existing energized electric facilities and the
boundary of the development. The Rules for Individual
Customers apply to the extension to the development.

c. In lieu of a cash payment of the Basic and Exceptional Cost in a
Development, the Company will accept a letter of credit, a contractor’s
performance bond, or another credit instrument agreeable to the
Company for $2,375 per lot upon execution of a written agreement with
the Developer. The agreement shall prescribe the requirements for
such a credit instrument and shall permit the face amount of the
instrument to be reduced annually as new customers are connected
within the Development. The Developer will provide ditching within the
Development.

d. Prior to the installation of the Service Circuit to each single-family
residence in a development, the home builder will be required to make a
non-refundable cash payment to the Company of $852 per residence.
There will be no charge to the builder for the installation of the Service
Circuit to serve a duplex or multiplex dwelling.

e. A Developer who pays the extension cost described in 4.b.1) may apply
for a refund annually for each permanent Customer connected within the
Development during the first five years from the start of construction after
the extension is completed. The Company will make a reasonable
attempt to inform the bearer of the certificate when a refund is due. The
Company will pay the refund to the bearer of the Extension Certificate
when it is presented to the Company for payment and the connection of
the permanent Customer has been verified.

IDAHO

Avista 2023 Schedule 51

Cost
Workpapers

Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 15MINService Address:
Description: Development
Est Date: Jan 27, 2023 10:37:26 AM
Design Version: 1Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH Cost Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 1 110.37 $0.00 $5,494.23 $0.00 $27,527.69 $0.00 $0.00 $4,554.52 $0.00 $9,383.99 $0.00 $22,876.41 $0.00 $69,836.84
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 25P-13-240/120 E \ UX \ TR PAD XFMR, 25KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 6,316.69270897 $6,316.69
50P-13-240/120 E \ UX \ TR PAD XFMR, 50KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 7,342.51840739 $7,342.52
CBLPUSH E \ UP \ EC CABLE PUSH 4 HRS/CABLE/CONDUIT 1 475.86100196 $475.86
BC15 E \ UP \ PC BUSH CAP 15KV 2 36.39238787 $72.78
GNDUG E \ UP \ GR GROUND-AT PAD OR VAULT 2 101.82541278 $203.65
JE1 E \ UP \ EN JNCTN ENCL 1PH 15KV 4POS 2 1,204.00185247 $2,408.00
JE1-GNDSLV E \ UP \ UE GROUND SLV 1PH JE1 & JE1-25KV 2 521.21715248 $1,042.43
37.5P-20-240/120 E \ UX \ TR PAD XFMR, 37.5KVA, 1 PH, 20780/12000, 240/120V, NO TAPS 3 4,617.24146859 $13,851.72
BOXPAD E \ UX \ UE BOX PAD - 1PH PADMOUNT TRANSF 5 884.92121142 $4,424.61
GNDUG E \ UX \ GR GROUND-AT PAD OR VAULT 5 101.82541278 $509.13
HH E \ UL \ HH HANDHOLE 13 IN X 24 IN 8 267.89315992 $2,143.15
2SWEEP E \ UP \ CD SWEEP, 2 IN, 90 DEG PVC 12 22.19569294 $266.35
EB15 E \ UP \ PC ELBW 15KV FOR #1 ALCN 12 168.65266507 $2,023.83
3SWEEP E \ UV \ CD SWEEP, 3 IN, 90 DEG PVC 16 45.12793484 $722.05
BUS40 E \ UV \ SC SEC BUS - 4 POS, 1-SCREW CONN 24 78.06604803 $1,873.59
3CDTPL E \ UV \ CD CNDT-3 INCH PVC 1,230 6.27347221 $7,716.37
4/0TXUG E \ UV \ SW CABLE #4/0 UG TRIPLEX 1,353 3.97295798 $5,375.41
2CDTPL E \ UP \ CD CNDT-2 INCH PVC 2,010 3.31797866 $6,669.14
1CN15 E \ UP \ EC CABLE UG #1SOL-#2STR W/CN 15KV 2,211 3.53268159 $7,810.76
Overall - Total $71,248.04
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: Builder's Charge
Est Date:Jan 27, 2023 4:45:05 AM
Design Version:2Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 2 2.55 $0.00 $126.94 $0.00 $201.70 $0.00 $0.00 $105.24 $0.00 $137.77 $0.00 $0.00 $0.00 $571.65
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2CDTPL E \ UV \ CD CNDT-2 INCH PVC 50 3.70568542 $185.28
DD24HOE E \ UV \ DT BACKHOE 24 IN DIRT DITCH 50 4.22268427 $211.13
2/0TXUG E \ UV \ SW CABLE 2/0 UG TRIPLEX 55 3.18602756 $175.23
Overall - Total $571.65
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: OH Primary Fixed
Est Date:Jan 27, 2023 4:45:37 AM
Design Version:3Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH Cost Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 3 22.05 $0.00 $1,090.80 $0.00 $2,081.93 $0.00 $0.00 $463.50 $0.00 $1,244.47 $0.00 $0.00 $0.00 $4,880.70
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 1X E \ OH \ GA ANCHOR PLATE 1 IN X 10 FT 1 602.56634396 $602.57
45PCL3 E \ OH \ PL POLE CDR 45 FT DIRT CLS 3 1 2,185.88413933 $2,185.88
GND E \ OH \ GR GROUND ROD 1 121.73789888 $121.74
GND-THEFT DET E \ OH \ GR GROUND THEFT DETERRENT COVER 1 143.28977707 $143.29
PIVT15-25 E \ OH \ IN INSULATOR-PIN VISE TOP 15-25KV 1 52.27505409 $52.28
PP E \ OH \ PI POLE TOP PIN SINGLE 15-35KV 1 68.61688322 $68.62
7/16DGKIT-LIGHT E \ OH \ GA DOWN GUY KIT 7/16 LIGHT CONSTR 2 644.38773003 $1,288.78
DEINPL25 E \ OH \ IN INSULATOR DEADEND 15/25KV PE 2 24.58659749 $49.17
NDE E \ OH \ IN DEADEND NEUT (8KV)2 16.67752817 $33.36
NPDEHW E \ OH \ HW HDWRE D.E. NEUT 1 WAY ON POLE 2 30.9648792 $61.93
PDEHW E \ OH \ HW HDWR DE - 1 WAY ON POLE 2 52.71817681 $105.44
CDEA4AC E \ OH \ CL CLAMP D.E. AUTO FOR #4 ACSR 4 40.44502001 $161.78
Overall - Total $4,874.82
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: OH Primary Variable
Est Date: Jan 27, 2023 4:46:06 AM
Design Version: 4Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 4 16.18 $0.00 $800.41 $0.00 $1,350.39 $0.00 $0.00 $340.05 $0.00 $880.88 $0.00 $0.00 $0.00 $3,371.73
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 1RH E \ OH \ SR SEC RACK, 1 SPOOL - HEAVY DUTY 1 173.26673224 $173.27
45PCL3 E \ OH \ PL POLE CDR 45 FT DIRT CLS 3 1 2,203.54674019 $2,203.55
GND E \ OH \ GR GROUND ROD 1 122.72157769 $122.72
GND-THEFT DET E \ OH \ GR GROUND THEFT DETERRENT COVER 1 144.44760154 $144.45
PIVT15-25 E \ OH \ IN INSULATOR-PIN VISE TOP 15-25KV 1 52.69745224 $52.70
PP E \ OH \ PI POLE TOP PIN SINGLE 15-35KV 1 77.13076877 $77.13
ST4 E \ OH \ CL PRFRMD TIE WIRE-SPOOL #4 ACSR 1 7.70224771 $7.70
4ACSR E \ OH \ EC CNDTR 4 ACSR 770 0.76651543 $590.22
Overall - Total $3,371.73
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: OH Service
Est Date: Jan 27, 2023 4:46:32 AM
Design Version: 5Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 5 1.72 $0.00 $85.09 $0.00 $45.54 $0.00 $0.00 $36.15 $0.00 $75.81 $0.00 $0.00 $0.00 $242.59
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2TX E \ OH \ SW CNDTR #2 TRIPLEX 66 3.67560606 $242.59
Overall - Total $242.59
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: OH Transformer
Est Date: Jan 27, 2023 4:46:55 AM
Design Version: 6Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 6 18.72 $0.00 $926.10 $0.00 $61.62 $0.00 $0.00 $393.30 $0.00 $746.09 $0.00 $17,608.48 $0.00 $19,735.59
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 100-13-120/240 E \ OH \ TR OH XFMR, 100KVA, 1 PH, 7620/13200, 120/240V, NO TAPS 1 7,443.35426869 $7,443.35
15-13-120/240 E \ OH \ TR OH XFMR, 15KVA, 1 PH, 7620/13200, 120/240V, NO TAPS 1 2,218.8855378 $2,218.89
25-13-120/240 E \ OH \ TR OH XFMR, 25KVA, 1 PH, 7620/13200, 120/240V, NO TAPS 1 2,366.71263235 $2,366.71
37.5-13-120/240 E \ OH \ TR OH XFMR, 37.5KVA, 1 PH, 7620/13200, 120/240V, NO TAPS 1 2,373.15043988 $2,373.15
50-13-120/240 E \ OH \ TR OH XFMR, 50KVA, 1 PH, 7620/13200, 120/240V, NO TAPS 1 2,710.26847407 $2,710.27
75-13-120/240 E \ OH \ TR OH XFMR, 75KVA, 1PH, 7620/13200, 120/240120V, NO TAPS 1 2,623.21864722 $2,623.22
Overall - Total $19,735.59
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: OH Transformer Install
Est Date:Jan 27, 2023 4:47:26 AM
Design Version:7Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 7 5.8 $0.00 $286.93 $0.00 $480.15 $0.00 $0.00 $121.86 $0.00 $315.06 $0.00 $0.00 $0.00 $1,204.00
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 18FGSOB E \ OH \ LF 18 IN FIBERGLASS SO BRACKET 1 269.31329449 $269.31
3R E \ OH \ SR 3 SPOOL RACK 1 233.89515603 $233.90
CO100 E \ OH \ XD CUTOUT POLY 15,25,35KV 100A 1 257.24539339 $257.25
GNDT E \ OH \ GR GROUND-OH TRNSFORMER 1 37.4226832 $37.42
LA10T E \ OH \ XD TFMR LIGHTNING ARRESTER 10KV 1 232.93351632 $232.93
TMHW E \ OH \ HW TRANSF MOUNTING HRDWR 3-25KVA 1 57.76610345 $57.77
3/0CUWP E \ OH \ RW CNDTR, 3/0 COPPER WP 23 5.0184284 $115.42
Overall - Total $1,204.00
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 15MINService Address:
Description: UG Primary Fixed
Est Date:Jan 27, 2023 4:47:59 AM
Design Version:8Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 8 5.3 $0.00 $263.83 $0.00 $1,302.48 $0.00 $0.00 $218.72 $0.00 $447.04 $0.00 $0.00 $0.00 $2,232.07
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install JE1 E \ UP \ EN JNCTN ENCL 1PH 15KV 4POS 1 1,232.80718699 $1,232.81
JE1-GNDSLV E \ UP \ UE GROUND SLV 1PH JE1 & JE1-25KV 1 533.68709545 $533.69
2SWEEP E \ UP \ CD SWEEP, 2 IN, 90 DEG PVC 2 22.93303967 $45.87
BC15 E \ UP \ EN BUSH CAP 15KV 2 37.26306337 $74.53
EB15 E \ UX \ PC ELBW 15KV FOR #1 ALCN 2 172.59175574 $345.18
Overall - Total $2,232.07
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 15MINService Address:
Description: UG Primary Variable
Est Date: Jan 27, 2023 4:48:40 AM
Design Version: 9Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH Cost Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 9 35.64 $0.00 $1,774.16 $0.00 $2,917.10 $0.00 $0.00 $1,470.60 $0.00 $1,943.28 $0.00 $0.00 $0.00 $8,105.14
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install CBLPUSH E \ UP \ EC CABLE PUSH 4 HRS/CABLE/CONDUIT 1 512.54797292 $512.55
2CDTPL E \ UP \ CD CNDT-2 INCH PVC 620 3.57456667 $2,216.23
DD36HOE E \ UP \ DT BACKHOE 36 IN DIRT DITCH 620 4.4849316 $2,780.66
1CN15 E \ UP \ EC CABLE UG #1SOL-#2STR W/CN 15KV 682 3.80601627 $2,595.70
Overall - Total $8,105.14
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 15MINService Address:
Description: UG Secondary Fixed
Est Date:Jan 27, 2023 4:48:59 AM
Design Version:10Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 10 2.13 $0.00 $106.02 $0.00 $272.44 $0.00 $0.00 $87.84 $0.00 $134.01 $0.00 $0.00 $0.00 $600.31
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2SWEEP E \ UV \ CD SWEEP, 2 IN, 90 DEG PVC 1 23.53349089 $23.53
3SWEEP E \ UV \ CD SWEEP, 3 IN, 90 DEG PVC 1 47.73642462 $47.74
HH E \ UL \ HH HANDHOLE 13 IN X 24 IN 1 282.41476453 $282.41
BUS40 E \ UV \ SC SEC BUS - 4 POS, 1-SCREW CONN 3 82.20843999 $246.63
Overall - Total $600.31
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 15MINService Address:
Description: UG Secondary Variable
Est Date: Jan 27, 2023 4:49:19 AM
Design Version: 11Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 11 2.1 $0.00 $104.53 $0.00 $376.05 $0.00 $0.00 $86.68 $0.00 $151.64 $0.00 $0.00 $0.00 $718.90
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 3CDTPL E \ UV \ CD CNDT-3 INCH PVC 50 6.51655995 $325.83
DD24HOE E \ UV \ DT BACKHOE 24 IN DIRT DITCH 50 3.32240637 $166.12
4/0TXUG E \ UV \ SW CABLE #4/0 UG TRIPLEX 55 4.12639425 $226.95
Overall - Total $718.90
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: UG Service
Est Date: Jan 27, 2023 4:49:40 AM
Design Version: 12Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 12 3.82 $0.00 $190.16 $0.00 $301.73 $0.00 $0.00 $157.64 $0.00 $206.29 $0.00 $0.00 $0.00 $855.82
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2CDTPL E \ UV \ CD CNDT-2 INCH PVC 75 3.72160195 $279.12
DD24HOE E \ UV \ DT BACKHOE 24 IN DIRT DITCH 75 4.20647834 $315.49
2/0TXUG E \ UV \ SW CABLE 2/0 UG TRIPLEX 82 3.18553631 $261.21
Overall - Total $855.82
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: UG Transformer
Est Date: Jan 27, 2023 4:50:06 AM
Design Version: 13Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH Cost Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 13 27.66 $0.00 $1,376.94 $0.00 $38.88 $0.00 $0.00 $1,141.20 $0.00 $1,103.24 $0.00 $35,874.88 $0.00 $39,535.14
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 100P-13-240/120 E \ UX \ TR PAD XFMR, 100KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 8,320.98377884 $8,320.98
15P-13-240/120-T E \ UX \ TR PAD XFMR, 15KVA, 1 PH, 13200/7620, 240/120V, TAPS 1 6,122.45265482 $6,122.45
25P-13-240/120 E \ UX \ TR PAD XFMR, 25KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 6,302.660124 $6,302.66
37.5P-13-240/120 E \ UX \ TR PAD XFMR, 37.5KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 6,578.97824341 $6,578.98
50P-13-240/120 E \ UX \ TR PAD XFMR, 50KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 7,311.82195142 $7,311.82
75P-13-240/120 E \ UX \ TR PAD XFMR, 75KVA, 1 PH, 13200/7620, 240/120V, NO TAPS 1 4,898.24324751 $4,898.24
Overall - Total $39,535.14
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: UG Transformer Install
Est Date:Jan 27, 2023 4:50:23 AM
Design Version:14Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 14 2.5 $0.00 $124.45 $0.00 $668.06 $0.00 $0.00 $103.20 $0.00 $220.64 $0.00 $0.00 $0.00 $1,116.35
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2SWEEP E \ UP \ CD SWEEP, 2 IN, 90 DEG PVC 1 26.23524076 $26.24
BC15 E \ UX \ PC BUSH CAP 15KV 1 37.77625403 $37.78
BOXPAD E \ UX \ UE BOX PAD - 1PH PADMOUNT TRANSF 1 936.00608847 $936.01
GNDUG E \ UX \ GR GROUND-AT PAD OR VAULT 1 116.33241674 $116.33
Overall - Total $1,116.35
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: SMALLJOBService Address:
Description: Secondary Pole Fixed Cost
Est Date:Jan 27, 2023 4:50:49 AM
Design Version:15Crew Type: OHCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 15 10.63 $0.00 $525.86 $0.00 $684.43 $0.00 $0.00 $223.41 $0.00 $541.84 $0.00 $0.00 $0.00 $1,975.54
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 1RH E \ OH \ SR SEC RACK, 1 SPOOL - HEAVY DUTY 1 176.37519704 $176.38
35PCL4 E \ OH \ PL POLE CDR 35 FT DIRT CLS 4 1 1,799.16480296 $1,799.16
Overall - Total $1,975.54
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Work Order Cost Estimate Data Source: Work
Order
Assembly Listing Data Updated Daily
Work Order 1002911858
WO Number:1002911858
Customer Name:
Work Zone: 30MINService Address:
Description: Cost Reductions
Est Date:Jan 27, 2023 10:37:26 AM
Design Version:16Crew Type: URDCREW
Estimate
Request
Estimate
Version
Labor
Hours
Contract
Labor Hours
Labor
Cost
Contract
Labor Cost
Material
Cost In
Direct
Materials Cost
Service
Cost
Tool
Cost In
Tool
Cost Out
OH
Cost
Salvage
Amt
Deferred
Amt
Adhoc
Materials
Adjusted Total
Cost for AdHoc
78682 16 8.89 $0.00 $442.54 $0.00 $688.00 $0.00 $0.00 $366.84 $0.00 $477.49 $0.00 $0.00 $0.00 $1,974.87
Work Function Work Function Desc Original CU Name Description Quantity Unit Cost Line Cost
I Install 2CDTPL E \ US \ CD CNDT-2 INCH PVC 100 3.68575225 $368.58
3CDTPL E \ US \ CD CNDT-3 INCH PVC 100 6.87745068 $687.75
DD24HOE E \ US \ DT BACKHOE 24 IN DIRT DITCH 100 3.99845956 $399.85
DD36HOE E \ UP \ DT BACKHOE 36 IN DIRT DITCH 100 5.18703751 $518.70
Overall - Total $1,974.87
Page 1 of 3 Run Date: Feb 9, 2023
For Internal Use Only
Allowable Investment by Customer Class
RESIDENTIAL (SCHEDULE 1)
Terminal
Allowable Investment per Customer $1,605 $490 $2,095
GENERAL SERVICE (SCHEDULE 11-12)*
Terminal
Allowable Investment per kWh $0.13549 $0.03437 $0.16986
LARGE GENERAL SERVICE (SCHEDULE 21-22)*
Terminal
Allowable Investment per kWh $0.13843 $0.01888 $0.15731
PUMPING SERVICE (SCHEDULE 31)
Terminal
Allowable Investment per kWh $0.23244 $0.03973 $0.27217
and 21 and whose electric use qualifies as "residential load" as defined in the Pacific Northwest Electric
Power Planning and Conservation Act and the Residential Purchase and Sale Agreement contract in
effect between Avista and the Bonneville Power Administration. Tariffed rates are the same under
Schedules 11 and 12 and under Schedules 21 and 22.
Calculation of Allowance - Schedule 51
Schedule 001
Summary
Total Cost per Customer (C18)1,822.47$ C21 Residential (Schedule 1)
Return on Common Equity (C4*C27)114.18$ C6*C33
Debt Costs (C4*E22)42.83$ C6*C29 # Customers 109,816
Subtotal 157.01$ C7+C8 Rate of Return 8.615%
Depreciation Expense 76.71$ C41
Total Revenue Requirement 233.72$ C9+C10 Distribution Terminal
Revenue Requirement Factor 11.15%C34+C42 AVU-E-21-01 2021 Cost of Service Study Plant Facilities Total
Allowable Investment 2,096.89$ C11/C12 Net Plant 154,611,560 45,524,785 200,136,345
Less Meter Cost -$ Input
TOTAL ALLOWANCE 2,096.89$ Return on Net Plant 13,319,767 3,921,955 17,241,721
Depreciation Expense 6,330,322 2,093,651 8,423,973
Cost per Customer
Number of Customers 109,816 Input
Total Net Plant Distribution 154,611,560$ Input
Total Net Plant Terminal Facilities 45,524,785$ Input Distribution Terminal
Total per Customer 1,822.47$ (C19+C20)/C18 Per Customer Expenses Plant Facilities Total
Net Plant 1407.91 414.56 1822.47
Rate of Return/Capital Structure Capital Structure Return on Net Plant 121.29 35.71 157.01
Long Term Debt 50%Input Depreciation Expense 57.64 19.07 76.71
Common Equity 50%Input Total 178.94 54.78 233.72
Long Term Debt Cost 4.70%Input
Common Equity Return 9.40%Input Allowable Investment $1,605.41 $491.48 $2,096.89
Weighted Debt Cost 2.350%C27*C25
Weighted Equity 4.7000%C28*C26 Rounded to nearest $5 increment ($0.41)($1.48)($1.89)
Rate of Return before Gross Up 7.05%C29+C30
Gross Up Factor 1.33 Input Allowable Investment $1,605.00 $490.00 $2,095.00
Return on Equity after Gross Up 6.26%C30*C32
Depreciation
New Duplex Allowance 1,675$
New Multiplex Allowance 1,255$
New Duplex Allowance 1,675$ C50*J32
New Multiplex Allowance 1,260$ C52*J32
Calculation of Allowance - Schedule 51
Schedule 011/012
Cents Per kWh
Summary
Total Cost per Customer (C18)0.1478$ F21/1000 (Schedule 11/12)
Return on Common Equity (C4*C27)0.0093$ F33*F6
Debt Costs (C4*E22)0.0035$ F6*F29 Annual MWhs 386,398
Subtotal 0.0127$ F7+F8 Rate of Return 8.615%
Depreciation Expense 0.0062$ F41/1000
Total Revenue Requirement 0.0189$ F9+F10 Distribution Terminal
Revenue Requirement Factor 11.15%F42+F34 AVU-E-21-01 2021 Cost of Service St Plant Facilities Total
Allowable Investment 0.1699$ F11/F12 Net Plant 45,912,426 11,189,152 57,101,578
Less Meter Cost -$ Input
TOTAL ALLOWANCE 0.16986$ Return on Net Plant 3,955,350 963,944 4,919,294
Depreciation Expense 1,879,811 516,102 2,395,913
Cost per Customer
Annual MWhs 386,398 Input
Total Net Plant Distribution 45,912,426$ Input
Total Net Plant Terminal Facilities 11,189,152$ Input Distribution Terminal
Total per Customer 147.78$ (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1188 0.0290 0.1478
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0102 0.0025 0.0127
Long Term Debt 50%Input Depreciation Expense 0.0049 0.0013 0.0062
Common Equity 50%Input Total 0.0151 0.0038 0.0189
Long Term Debt Cost 4.70%Input
Common Equity Return 9.40%Input Allowable Investment $0.1355 $0.0344 $0.1699
Weighted Debt Cost 2.350%F27*F25
Weighted Equity 4.7000%F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.05%F29+F30
Gross Up Factor 1.33 Input Allowable Investment $0.13549 $0.03437 $0.16986
Return on Equity after Gross Up 6.26%F30*F32
Depreciation
Calculation of Allowance - Schedule 51
Schedule 021/022
Cents Per kWh
Summary
Total Cost per Customer (C18)0.1373$ F21/1000 (Schedule 21/22)
Return on Common Equity (C4*C27)0.0086$ F33*F6
Debt Costs (C4*E22)0.0032$ F6*F29 Annual MWhs 621,476
Subtotal 0.0118$ F7+F8 Rate of Return 8.615%
Depreciation Expense 0.0057$ F41/1000
Total Revenue Requirement 0.0175$ F9+F10 Distribution Terminal
Revenue Requirement Factor 11.15%F42+F34 AVU-E-21-01 2021 Cost of Service Stu Plant Facilities Total
Allowable Investment 0.1573$ F11/F12 Net Plant 75,491,312 9,842,632 85,333,944
Less Meter Cost -$ Input
TOTAL ALLOWANCE 0.15731$ Return on Net Plant 6,503,567 847,942 7,351,509
Depreciation Expense 3,085,184 459,620 3,544,804
Cost per Customer
Annual MWhs 621,476 Input
Total Net Plant Distribution 75,491,312$ Input
Total Net Plant Terminal Facilities 9,842,632$ Input Distribution Terminal
Total per Customer 137.31$ (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.1215 0.0158 0.1373
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0105 0.0014 0.0118
Long Term Debt 50%Input Depreciation Expense 0.0050 0.0007 0.0057
Common Equity 50%Input Total 0.0154 0.0021 0.0175
Long Term Debt Cost 4.70%Input
Common Equity Return 9.40%Input Allowable Investment $0.1384 $0.0189 $0.1573
Weighted Debt Cost 2.350%F27*F25
Weighted Equity 4.7000%F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.05%F29+F30
Gross Up Factor 1.33 Input Allowable Investment $0.13843 $0.01888 $0.15731
Return on Equity after Gross Up 6.26%F30*F32
Depreciation
Calculation of Allowance - Schedule 51
Schedule 031/032
Cents Per kWh
Summary
Total Cost per Customer (C18)0.2372$ F21/1000 (Schedule 31/32)
Return on Common Equity (C4*C27)0.0149$ F33*F6
Debt Costs (C4*E22)0.0056$ F6*F29 Annual MWhs 60,324
Subtotal 0.0204$ F7+F8 Rate of Return 8.615%
Depreciation Expense 0.0099$ F41/1000
Total Revenue Requirement 0.0303$ F9+F10 Distribution Terminal
Revenue Requirement Factor 11.15%F42+F34 AVU-E-21-01 2021 Cost of Service Stu Plant Facilities Total
Allowable Investment 0.2722$ F11/F12 Net Plant 12,296,843 2,013,716 14,310,559
Less Meter Cost -$ Input
TOTAL ALLOWANCE 0.27217$ Return on Net Plant 1,059,372 173,481 1,232,853
Depreciation Expense 503,475 93,659 597,134
Cost per Customer
Annual MWhs 60,324 Input
Total Net Plant Distribution 12,296,843$ Input
Total Net Plant Terminal Facilities 2,013,716$ Input Distribution Terminal
Total per Customer 237.23$ (F20+F19)/F18 Per Customer Expenses Plant Facilities Total
Net Plant 0.2038 0.0334 0.2372
Rate of Return/Capital Structure Capital Structure Return on Net Plant 0.0176 0.0029 0.0204
Long Term Debt 50%Input Depreciation Expense 0.0083 0.0016 0.0099
Common Equity 50%Input Total 0.0259 0.0044 0.0303
Long Term Debt Cost 4.70%Input
Common Equity Return 9.40%Input Allowable Investment $0.2324 $0.0397 $0.2722
Weighted Debt Cost 2.350%F27*F25
Weighted Equity 4.7000%F28*F26 Less: Meter Cost 0.00000 0.00000 0.00000
Rate of Return before Gross Up 7.05%F29+F30
Gross Up Factor 1.33 Input Allowable Investment $0.23244 $0.03973 $0.27217
Return on Equity after Gross Up 6.26%F30*F32
Depreciation
*From AVU-E-21-01 Cost of Service (Knox)
Total Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032 Allocator Source
Number of Customers 134,343 109,816 22,031 1,060 1,436 C01 Assign (BF38:BM38)
Annual Consumption (MWhs)2,243,713 1,175,515 386,398 621,476 60,324 E01 Assign (BF11:BM11)
NCP Demand (kW)461,824 247,308 73,439 121,408 19,669 D04 Assign (BF24:BM24)**Not Used**
Cost of Capital
Capital Capital Component Weighted
Long Term Debt 50.000%4.70%2.35%
Preferred Equity 0.000%0.00%0.00%
Common Equity 50.000%9.40%4.70%
Total 100.00%7.05%
Grossed-up Rate of Return
Tax Gross-up Factor 1.333 Final approved conversion factor
Weighted ROE * Tax Gross-up 1.333 * 4.70%6.26%
Long Term Debt 2.35%
Grossed-up Rate of Return 8.61%
Plant in Service
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 3,527,044 1,047,368 1,731,491 280,519 6,586,422 Assign (Q941:Y1050)
362 Station Equipment 24,556,663 7,292,184 12,055,321 1,953,084 45,857,252
364 Poles, Towers & Fixtures 84,943,744 25,224,333 41,677,427 6,755,898 158,601,402
365 OH Conductors & Devices 57,015,128 16,930,835 27,974,225 4,534,629 106,454,817
366 UG Conduit 24,971,693 7,415,429 11,980,023 1,986,093 46,353,238
367 UG Conductors & Devices 42,601,717 12,650,724 20,495,917 3,388,276 79,136,634
442,989,765
368 Line Transformers 46,453,550 13,794,539 20,927,393 3,694,627 84,870,109 30M too much
369 Services 49,375,606 9,905,815 465,734 645,845 60,393,000
370 Meters 0
145,263,109
588,252,874
Accumulated Depreciation
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 1,022,500 303,635 501,964 81,323 1,909,422 Assign (Q1227:Y1325)
362 Station Equipment 7,761,220 2,304,721 3,810,127 617,279 14,493,347
364 Poles, Towers & Fixtures 23,654,093 7,024,163 11,605,819 1,881,300 44,165,375
365 OH Conductors & Devices 19,875,893 5,902,214 9,752,021 1,580,805 37,110,933
366 UG Conduit 9,043,755 2,685,574 4,338,688 719,284 16,787,301
367 UG Conductors & Devices 21,646,968 6,428,140 10,414,473 1,721,665 40,211,246
154,677,624
368 Line Transformers 25,111,718 7,457,010 11,312,866 1,997,230 45,878,824
369 Services 25,192,653 5,054,192 237,629 329,526 30,814,000
370 Meters 0
76,692,824
231,370,448
Net Plant
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 2,504,544 743,733 1,229,527 199,196 4,677,000
362 Station Equipment 16,795,443 4,987,463 8,245,194 1,335,805 31,363,905
364 Poles, Towers & Fixtures 61,289,651 18,200,170 30,071,608 4,874,598 114,436,027
365 OH Conductors & Devices 37,139,235 11,028,621 18,222,204 2,953,824 69,343,884
366 UG Conduit 15,927,938 4,729,855 7,641,335 1,266,809 29,565,937
367 UG Conductors & Devices 20,954,749 6,222,584 10,081,444 1,666,611 38,925,388
288,312,141
368 Line Transformers 21,341,832 6,337,529 9,614,527 1,697,397 38,991,285
369 Services 24,182,953 4,851,623 228,105 316,319 29,579,000
370 Meters 0
68,570,285
356,882,426
Depreciation Expense
Account
Schedule 001 Schedule 011/012 Schedule 021/022 Schedule 031/032
361 Structures & Improvements 58,429 17,351 28,684 4,647 109,111 Assign (Q555:Y653)
362 Station Equipment 614,618 182,513 301,727 48,883 1,147,741
364 Poles, Towers & Fixtures 2,103,882 624,755 1,032,264 167,330 3,928,231
365 OH Conductors & Devices 1,437,766 426,949 705,434 114,351 2,684,500
366 UG Conduit 561,624 166,776 269,436 44,668 1,042,504
367 UG Conductors & Devices 1,554,003 461,467 747,639 123,596 2,886,705
11,798,792
368 Line Transformers 997,287 296,148 449,279 79,318 1,822,032
369 Services 1,096,364 219,954 10,341 14,341 1,341,000
370 Meters
Subtotals 2,093,651 516,102 459,620 93,659
Totals 8,423,973 2,395,913 3,544,804 597,134
Total Distribution Plant Depreciation Rates by Account
Test Year Effective Weighted Distribution Term Fac
Account Account Plant in Accumulated Net Depreciation Depreciation Depreciation Weighted Weighted
Number Description Service Depreciation Plant Expense Rate Rate Rate Rate
360 Land & Land Rights $4,838,000 $277,000 $4,561,000 $35,000 0.72%0.01%0.00%
361 Structures & Improvements $7,606,000 $2,205,000 $5,401,000 $126,000 1.66%0.02%0.02%
362 Station Equipment $51,621,000 $16,315,000 $35,306,000 $1,292,000 2.50%0.23%0.26%
364 Poles, Towers & Fixtures $168,928,000 $47,041,000 $121,887,000 $4,184,000 2.48%0.79%0.83%
365 OH Conductors & Devices $112,304,000 $39,150,000 $73,154,000 $2,832,000 2.52%0.49%0.57%
366 UG Conduit $47,976,000 $17,375,000 $30,601,000 $1,079,000 2.25%0.18%0.19%
367 UG Conductors & Devices $82,407,000 $41,873,000 $40,534,000 $3,006,000 3.65%0.39%0.87%
368 Line Transformers $85,381,000 $46,155,000 $39,226,000 $1,833,000 2.15%0.22%1.24%
369 Services $60,393,000 $30,814,000 $29,579,000 $1,341,000 2.22%0.17%0.94%
370 Meters $0 $0 #DIV/0!#DIV/0!#DIV/0!
Totals $621,454,000 $241,205,000 $380,249,000 $15,728,000 2.5308%2.5308%2.7373%#DIV/0!