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HomeMy WebLinkAbout20040209knox Exhibits.pdfDAVIDJ. MEYER SENIOR VICE PRESIDENT AND GENERAL COUNSEL A VISTA CORPORATION O. BOX 3727 1411 EAST MISSION AVENUE SPOKANE, WASHINGTON 99220-3727 TELEPHONE: (509) 495-4316 FACSIMILE: (509) 495-4361 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICA nON OF A VISTA CORPORATION FOR THE AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC AND NATURAL GAS SERVICE TO ELECTRIC AND NATURAL GAS CUSTOMERS IN THE ST ATEOF IDAHO CASE NO. A VU-04- EXHIBIT NO. 16 TARA L. KNOX FOR A VISTA CORPORATION (ELECTRIC) SCHEDULE NO SCHEDULE SCHEDULE 2 PART PART 2 PART 3 SCHEDULE 3 CASE NO. A VU-O4- EXHIBIT NO. 16 TABLE OF CONTENTS DESCRIPTION COST OF SERVICE PROCESS DESCRIPTION Description Methodology Matrix ELECTRIC BASE CASE COST OF SERVICE STUDY SUMMARIES Basic Summary Revenue to Cost by Function Revenue to Cost by Classification COST OF SERVICE MODEL Calculation Model Allocation Factors Classification Tables PRO FORMA RESULTS SEGREGATION Operating Expenses Rate Base AL TERNA TE SCENARIO SUMMARIES Comparison to Base Case Basic Summary Revenue to Cost by Function Revenue to Cost by Classification PAGE 1 - 6 7 - 31- 33 34 - 35 36 - 50 51 - 59 ELECTRIC COST OF SERVICE A cost of service study is an engineering-economic study, which apportions the revenue expenses, and rate base associated with providing electric service to designated groups of customers. It indicates whether the revenue provided by the customers recovers the cost to serve those customers. The study results are used as a guide in determining the appropriate rate spread among the groups of customers. There are three basic steps involved in a cost of servIce study: functionalization . classification, and allocation. See flow chart. First, the expenses and rate base associated with the electric system under study are assigned to functional categories. The uniform system of accounts provides the basic segregation into production, transmission, and distribution.Traditionally customer accounting, customer information, and sales expenses are included in the distribution function and administrative and general expenses and general plant rate base are allocated to all functions. In this study I have created a separate functional category for common costs. Administrative and general costs that cannot be directly assigned to the other functions have been placed in this category. Second, the expenses and rate base items that cannot be directly assigned to customer groups are classified into three primary cost components: energy, demand or customer related. Energy related costs are allocated based on each rate schedule s share of commodity consumption. Demand (capacity) related costs are allocated to rate schedules on the basis of each schedule contribution to peak. demand. Customer related items are allocated to rate schedules based on the number of customers within each schedule. The number of customers may be weighted by appropriate factors such as relative cost of metering equipment. In addition to these three cost components, any revenue related expense is allocated based on the proportion of revenues by rate schedule. Exhibit No. 16, Schedule I T. Knox ~yis!3: Corporation Page I of9 ELECTRIC COST OF SERVICE STUDY FLOWCHART Pro Forma Results of Operations Functionalization Production Transmission Distribution and Customer Relations Common Energy Commodity Related Demand Capacity Related Customer Related Direct Assignment Generation Level mWh' Customer Level mWh' Residential Small General Extra Large General Pumping Street Area Lights Pro Forma Results of Operations by Customer Group Exhibit No. 16, Schedule 1 T. Knox A vista Corporation Page 2 of9 The final step is allocation of the costs to the various rate schedules utilizing the allocation factors selected for each specific cost item. These factors are derived from usage and customer information associated with the test period results of operations. BASE CASE COST OF SERVICE STUDY Production and Transmission Classification (Peak Credit) This study utilizes a Peak Credit methodology to classify production and transmission costs into demand and energy classifications. The Peak Credit method acknowledges that baseload production facilities provide energy throughout the year as well as capacity during system peaks and likewise the transmission system is built not only for peak use, but also for everyday delivery of energy. The demand/energy ratio is determined by the relationship of the current replacement cost per kW generating capacity of the Company s peaking units to the current replacement cost per kW generating capacity of the Company s thermal or hydro plant. The 2002 peak credit ratio for thermal plant is 35.57% to demand and 64.43% to energy. The 2002 peak credit ratio for hydro plant is 30.96% to demand and 69.04% to energy. The new plants included in pro forma results have been incorporated in the 2002 calculations. Coyote Springs II has been included with the thermal plant costs. Boulder Park and Kettle Falls CT have been included with the peaking units. Transmission costs are classified by fifty-fifty weighting of the thermal and hydro peak credit ratios resulting in the transmission peak credit ratio of 33.26% to demand and 66.74% to energy. Fuel and load dispatching expenses are classified entirely to energy. Peaking plant related costs are classified entirely to demand. Purchased Power and Other Power Supply expenses are classified to demand and energy by the relative amounts of assigned and allocated Production Plant in Service. Exhibit No. 16, Schedule I T. Knox A vista Corporation Page 3 of9 Production and Transmission Allocation Production and transmission demand related costs are allocated to the customer classes by class contribution to the average of the twelve monthly system coincident peak loads. Although the Company is usually technically a winter peaking utility, it experiences high summer peaks and careful management of capacity requirements is required throughout the year. The use of the average of twelve monthly peaks recognizes that customer capacity needs are not limited to the heating season. Energy related costs are allocated to class by pro forma annual kilowatthour sales adjusted for losses to reflect generation level consumption. Distribution Facilities Classification (Basic Customer) The Basic Customer method considers only services and meters and directly assigned Street Lighting apparatus (FERC Accounts 369, 370, and 373 respectively) to be customer related distribution plant. All other distribution plant is then considered demand related. This division delineates plant which benefits an individual customer from plant which is part of the system. The basic customer method provides a reasonable, clearly definable division between plant that provides service only to individual customers from plant that is part of the interconnected distribution network. Customer Relations Distribution Cost Classification Customer service, customer information and sales expenses are the core of the customer relations functional unit which is included with the distribution cost category. For the most part they are classified as customer related. Exceptions are sales expenses which are classified as energy related and uncollectible accounts expense which is considered separately as a revenue conversion item.Demand Side Management expenses recorded in Account 908 are also considered separately from the other customer information costs. Exhibit No. 16, Schedule 1 T. Knox A vista Corporation Page 4 of9 The demand side management investment and amortization are classified implicitly to demand and energy by the sum of production plant in service, then allocated to rate schedules by coincident peak demand and energy consumption respectively. Distribution Cost Allocation Distribution demand related costs which cannot be directly assigned are allocated to customer class by the average of the twelve monthly non-coincident peaks for each class. Distribution facilities that serve only secondary voltage customers are allocated by the non- coincident peak excluding primary voltage customers. This includes line transformers, services and secondary voltage overhead or underground conductors and devices. The Potlatch Lewiston plant has been excluded from demand allocations of primary voltage overhead or underground conductors and devices. This customer receives primary voltage power at the 115 kV substation dedicated to them. Most customer costs are allocated by average number of customers. Weighted customer allocators have been developed using typical current cost of meters, estimated meter reading time and direct assignment of billing costs for hand-billed customers. Street and area light customers are excluded from metering and meter reading expenses as their service is not metered. Administrative and General Costs Administrative and general costs which are directly associated with production transmission, distribution, or customer relations functions are directly assigned to those functions and allocated to customer class by the relevant plant or number of customers. The remainder of administrative and general costs are considered common costs, and have been left in their own functional category. These common costs are classified by the implicit relationship of energy, demand and customer within the four-factor allocator applied to them. The four-factor allocator consists of a 25% weighting of each of the following: all operating & maintenance expenses Exhibit No. 16, Schedule I T. Knox A vista Corporation Page 5 of9 excluding administrative and general expenses; operating and maintenance labor expenses excluding administrative and general labor expenses; net production, transmission, and distribution plant; and number of customers. The use of this four-factor allocator is the only deviation from the methodology accepted by the Idaho Public Utilities Commission for Avista in Case No. WWP- 98-11. Revenue Conversion Items In this study uncollectible accounts and commission fees have been classified as revenue related and are allocated by pro forma revenue. These items vary with revenue and are included in the calculation of the revenue conversion factor. Income tax expense items are allocated to schedules by net income before income tax. The following matrix outlines the methodology applied in the Company Base Case cost of service study. Exhibit No. 16, Schedule 1 T. Knox Avista Corporation Page 6 of 9 IP U C C a s e N o , A J 4 . 1 M e t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n El e c t r i c C o s t o f S e r v i c e M e t h o d o l o g y Ac c o u n t Fu n c t i o n a l C a t e g o Cl a s s i f i c a t i o n Al l o c a t i o n Pr o d u c t i o n P l a n t Th e n n a l P r o d u c t i o n Hy d r o P r o d u c t i o n Ot h e r P r o d u c t i o n ( C o y o t e S p r i n g s ) Ot h e r P r o d u c t i o n Tr a n s m i s s i o n P l a n t Al l T r a n s m i s s i o n Di s t r i b u t i o n P l a n t 36 0 L a n d 36 1 S t r u c t u r e s 36 2 S t a t i o n E q u i p m e n t 36 4 P o l e s T o w e r s & F i x t u r e s 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s 36 6 U n d e r g r o u n d C o n d u i t 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s 36 8 L i n e T r a n s f o n n e r s 36 9 S e r v i c e s 37 0 M e t e r s 37 3 S t r e e t a n d A r e a L i g h t i n g S y s t e m s Ge n e r a l P l a n t Al l G e n e r a l In t a n g i b l e P l a n t 30 I O r g a n i z a t i o n 30 2 F r a n c h i s e s & C o n s e n t s 30 3 M i s c I n t a n g i b l e P l a n t - G r a n t C o T r a n s m i s s i o n 30 3 M i s c I n t a n g i b l e P l a n t - S o f t w a r e Re s e r v e f o r D e p r e c i a t i o n / A m o r t i z a t i o n In t a n g i b l e Pr o d u c t i o n Tr a n s m i s s i o n Di s t r i b u t i o n Ge n e r a l Ot h e r R a t e B a s e 25 2 C u s t o m e r A d v a n c e s f o r C o n s t r u c t i o n 28 2 / 1 9 0 Ac c u m u l a t e d D e f e r r e d I n c o m e T a x Ga i n o n S a l e o f G e n e r a l O f f i c e B u i l d i n g De m a n d S i d e M a n a g e m e n t I n v e s t m e n t Sm a l l G e n e r a t i o n C a p i t a l C o s t s Pr o d u c t i o n O & M Th e n n a l Th e n n a l F u e l ( 5 0 1 ) Hy d r o P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n T = T r a n s m i s s i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n 0 = D i s t r i b u t i o n O= O t h e r O= O t h e r P = P r o d u c t i o n T = T r a n s m i s s i o n O= O t h e r Pf f l O P = P r o d u c t i o n T = T r a n s m i s s i o n 0 = D i s t r i b u t i o n O= O t h e r 0 = D i s t r i b u t i o n Pff l O l O by P l a n t B a l a n c e s O= O t h e r DS M P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n De m a n d / E n e r g y b y T h e n n a l P e a k C r e d i t De m a n d / E n e r g y b y H y d r o P e a k C r e d i t De m a n d / E n e r g y b y T h e n n a l P e a k C r e d i t De m a n d De m a n d / E n e r g y b y T r a n s P e a k C r e d i t De m a n d De m a n d De m a n d De m a n d De m a n d De m a n d De m a n d De m a n d Cu s t o m e r Cu s t o m e r Cu s t o m e r De m a n d / E n e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r De m a n d / E n e r g y b y H y d r o P e a k C r e d i t De m a n d / E n e r g y b y T r a n s P e a k C r e d i t En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r Fo l l o w s R e l a t e d P l a n t Fo l l o w s R e l a t e d P l a n t Fo l l o w s R e l a t e d P l a n t Fo l l o w s R e l a t e d P l a n t En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r Cu s t o m e r Fo l l o w s R e l a t e d P l a n t En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r De m a n d / E n e r g y t r o m P r o d u c t i o n P l a n t De m a n d De m a n d / E n e r g y b y T h e n n a l P e a k C r e d i t En e r g y De m a n d / E n e r g y b y H y d r o P e a k C r e d i t DO 1 / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO l Co i n c i d e n t P e a k D e m a n d DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n 00 2 No n - c o i n c i d e n t P e a k D e m a n d 00 3 1 0 0 4 1 0 0 5 Di r e c t A s s i g n L a r g e No n - c o i n c i d e n t P e a k D e m a n d E x c l D A 00 3 / 0 0 4 / 0 0 5 Di r e c t A s s i g n L a r g e No n - c o i n c i d e n t P e a k D e m a n d E x c l D A 00 6 / 0 0 7 / 0 0 8 N o n - c o i n c i d e n t Pe a k D e m a n d P r i m a r y Se c o n d a r y / D i r e c t A s s i g n L i g h t s 00 6 / 0 0 8 No n - c o i n c i d e n t P e a k D e m a n d P r i m a r y Se c o n d a r y 00 6 / 0 0 8 No n - c o i n c i d e n t P e a k D e m a n d P r i m a r y / S e c o n d a r y 00 6 / 0 0 8 No n - c o i n c i d e n t P e a k D e m a n d P r i m a r y Se c o n d a r y 00 6 No n - c o i n c i d e n t P e a k D e m a n d S e c o n d a r y CO 2 Se c o n d a r y C u s t o m e r s u n w e i g h t e d E x c l L i g h t i n g C0 4 Cu s t o m e r s w e i g h t e d b y C u r r e n t T y p i c a l M e t e r C o s t C0 5 Di r e c t A s s i g n m e n t t o S t r e e t a n d A r e a L i g h t s S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s SO I / S 0 2 / S 2 3 Su m o f P r o d u c t i o n P l a n t / S u m o f T r a n s m i s s i o n P l a n t / C o r p C o s t A l l o c a t o r DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n D0 2 / O 0 3 / O 0 4 / O 0 5 / O 0 6 / O O 7 / O 0 8 / C 0 2 / C 0 4 / C 0 5 - S e e R e l a t e d P l a n t S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s S 1 3 S u m o f A c c o u n t 36 9 S e r v i c e s P l a n t SO I l S 0 2 / S 0 3 / S 0 4 Su m s o f P r o d u c t i o n Tr a n s m i s s i o n Dis t r i b u t i o n Ge n e r a l P l a n t S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r . 2 5 % n e t d i r e c t p l a n t . 2 5 % n u m b e r o f c u s t o m e r s SO l S u m of P r o d u c t i o n P l a n t DO l Co i n c i d e n t P e a k D e m a n d DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n Ex h i b i t N o , 16 , S c h e d u l e I Pa g e 7 o f 9 T, K n o x Av i s t a C o r p o r a t i o n IP U C C a s e N o , A , J 4 - 1 M e t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n El e c t r i c C o s t o f S e I V i c e M e t h o d o l o g y Ac c o u n t Pr o d u c t i o n O & M ( c o n t i n u e d ) Wa t e r f o r P o w e r ( 5 3 6 ) Ot h e r ( C o y o t e S p r i n g s ) Ot h e r F u e l ( 5 4 7 ) Ot h e r Pu r c h a s e d P o w e r a n d O t h e r E x p e n s e s ( 5 5 5 a n d 5 5 7 ) Sy s t e m C o n t T o l & M i s c ( 5 5 6 ) Tr a n s m i s s i o n O & M Al l T r a n s m i s s i o n Di s t r i b u t i o n O & M 58 0 O P S u p e r & E n g i n e e r i n g 58 1 L o a d D i s p a t c h i n g 58 2 S t a t i o n E x p e n s e s 58 3 O v e r h e a d L i n e s 58 4 U n d e r g r o u n d L i n e s 58 5 S t T e e t L i g h t s 58 6 M e t e r s 58 7 C u s t o m e r I n s t a l l a t i o n s 58 8 M i s c O p e r a t i n g E x p e n s e 58 9 R e n t s 59 0 M T S u p e r & E n g i n e e r i n g 59 1 M T o f S t r u c t u r e s 59 2 M T o f S t a t i o n E q u i p m e n t 59 3 M T o f O v e r h e a d L i n e s 59 4 M T o f U n d e r g r o u n d L i n e s 59 5 M T o f L i n e T r a n s f o n n e r s 59 6 M T o f S t T e e t L i g h t s 59 7 M T o f M e t e r s 59 8 M i s c M a i n t e n a n c e E x p e n s e Cu s t o m e r A c c o u n t s E x p e n s e s 90 I S u p e I V i s i o n 90 2 M e t e r R e a d i n g 90 3 C u s t o m e r R e c o r d s & C o l l e c t i o n s 90 4 U n c o l l e c t i b l e A c c o u n t s 90 5 M i s c C u s t A c c o u n t s Cu s t o m e r S e r v i c e & I n f o E x p e n s e s 90 7 S u p e I V i s i o n 90 8 C u s t o m e r A s s i s t a n c e 90 8 D S M A m o r t i z a t i o n E x p e n s e s 90 9 A d v e r t i s i n g 91 0 M i s c C u s t S e I V i c e & I n f o Sa l e s E x p e n s e s 91 1 - 91 6 Fu n c t i o n a l C a t e g o r y P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n P = P r o d u c t i o n T = T r a n s m i s s i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t T i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n D = D i s t r i b u t i o n C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s R = R e v e n u e C o n v e r s i o n C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s DS M C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s Cl a s s i f i c a t i o n En e r g y De m a n d l E n e r g y b y T h e n n a l P e a k C r e d i t En e r g y De m a n d De m a n d l E n e r g y f r o m P r o d u c t i o n P l a n t En e r g y De m a n d l E n e r g y b y T r a n s P e a k C r e d i t De m a n d / C u s t o m e r f r o m O t h e r D i s t O p E x p De m a n d De m a n d De m a n d De m a n d Cu s t o m e r Cu s t o m e r Cu s t o m e r De m a n d / C u s t o m e r f r o m O t h e r D i s t O p E x p De m a n d De m a n d / C u s t o m e r f r o m O t h e r D i s t M t E x p De m a n d De m a n d De m a n d De m a n d De m a n d Cu s t o m e r Cu s t o m e r De m a n d / C u s t o m e r f r o m O t h e r D i s t M t E x p Cu s t o m e r Cu s t o m e r Cu s t o m e r Re v e n u e Cu s t o m e r Cu s t o m e r Cu s t o m e r De m a n d / E n e r g y f r o m P r o d u c t i o n P l a n t Cu s t o m e r Cu s t o m e r En e r g y Al l o c a t i o n E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO l l E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO l Co i n c i d e n t P e a k D e m a n d DO l l E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I 1 E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n SI 6 D0 2 S0 9 SI O SI I SI 5 SI 4 SI 3 SI 6 00 2 Su m o f O t h e r D i s t r i b u t i o n O p e r a t i n g E x p e n s e s No n - c o i n c i d e n t P e a k D e m a n d Su m o f A c c o u n t 3 6 2 S t a t i o n E q u i p m e n t Su m o f A c c o u n t s 3 6 4 a n d 3 6 5 P o l e s , T o w e r s , F i x t u r e s & O v e r h e a d C o n d u c t o r s Su m o f A c c o u n t s 3 6 6 a n d 3 6 7 U n d e r g r o u n d C o n d u i t & U n d e r g r o u n d C o n d u c t o r s Su m o f A c c o u n t 3 7 3 S t T e e t L i g h t a n d S i g n a l S y s t e m s Su m o f A c c o u n t 3 7 0 M e t e r s Su m o f A c c o u n t 3 6 9 S e I V i c e s Su m o f O t h e r D i s t r i b u t i o n O p e r a t i n g E x p e n s e s No n - c o i n c i d e n t P e a k D e m a n d SI 7 S0 8 S0 9 S1 0 SI I SI 2 SI 5 SI 4 SI 7 Su m o f O t h e r D i s t r i b u t i o n M a i n t e n a n c e E x p e n s e s Su m o f A c c o u n t 3 6 1 S t r u c t u r e s & I m p r o v e m e n t s Su m o f A c c o u n t 3 6 2 S t a t i o n E q u i p m e n t Su m o f A c c o u n t s 3 6 4 a n d 3 6 5 P o l e s , T o w e r s , F i x t u r e s & O v e r h e a d C o n d u c t o r s Su m o f A c c o u n t s 3 6 6 a n d 3 6 7 U n d e r g r o u n d C o n d u i t & U n d e r g r o u n d C o n d u c t o r s Su m o f A c c o u n t 3 6 8 L i n e T r a n s f o n n e r s Su m o f A c c o u n t 3 7 3 S t T e e t L i g h t a n d S i g n a l S y s t e m s Su m o f A c c o u n t 3 7 0 M e t e r s Su m o f O t h e r D i s t r i b u t i o n M a i n t e n a n c e E x p e n s e s SI 8 S u m of O t h e r C u s t o m e r A c c o u n t s E x p e n s e s E x c l u d i n g U n c o l l e c t i b l e s C0 3 Cu s t o m e r s W e i g h t e d b y E s t i m a t e d M e t e r R e a d i n g T i m e CO 1 IC 0 6 Al l C u s t o m e r s u n w e i g h t e d Di r e c t A s s i g n H a n d b i l l e d C u s t RO I Re t a i l S a l e s R e v e n u e CO I A l l Cu s t o m e r s u n w e i g h t e d CO I CO I SO l CO I CO I Al l C u s t o m e r s u n w e i g h t e d Al l C u s t o m e r s u n w e i g h t e d Su m o f P r o d u c t i o n P l a n t Al l C u s t o m e r s u n w e i g h t e d Al l C u s t o m e r s u n w e i g h t e d E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n Ex h i b i t N o , , S c h e d u l e I T, K n o x Av i s t a C o r p o r a t i o n Pa g e 8 o f 9 IP U C C a s e N o , A 04 - Me t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n El e c t r i c C o s t o f S e r v i c e M e t h o d o l o g y Ac c o u n t Ad m i n & G e n e r a l E x p e n s e s 92 0 - 9 2 7 & 9 3 0 - 93 5 A s s i g n e d t o P r o d u c t i o n 92 0 - 9 2 7 & 9 3 0 - 93 5 A s s i g n e d t o T r a n s m i s s i o n 92 0 - 9 2 7 & 9 3 0 - 9 3 5 A s s i g n e d t o D i s t r i b u t i o n 92 0 - 9 2 7 & 9 3 0 - 9 3 5 A s s i g n e d t o C u s t o m e r R e l a t i o n s 92 0 - 9 3 5 A s s i g n e d t o O t h e r 92 8 F E R C C o m m i s s i o n F e e s 92 8 I P U C C o m m i s s i o n F e e s De p r e c I a t i o n & A m o r t i z a t i o n E x p e n s e In t a n g i b l e Pr o d u c t i o n Tr a n s m i s s i o n Di s t r i b u t i o n Ge n e r a l Ta x e s Pr o p e r t y T a x St a t e k W h G e n e r a t i o n T a x e s Mi s c P r o d u c t i o n T a x e s Mi s c D i s t r i b u t i o n T a x e s Id a h o S t a t e I n c o m e T a x Fe d e r a l I n c o m e T a x De f e r r e d F I T Ot h e r I n c o m e R e l a t e d I t e m s N/ A Op e r a t i n g R e v e n u e s Sa l e s o f E l e c t r i c i t y - R e t a i l Sa l e s f o r R e s a l e ( 4 4 7 ) Mi s e S e r v i c e R e v e n u e ( 4 5 1 ) Sa l e s o f W a t e r & W a t e r P o w e r ( 4 5 3 ) Re n t 1 T 0 m P r o d u c t i o n P r o p e r t y ( 4 5 4 ) Re n t 1 T 0 m D i s t r i b u t i o n P r o p e r t y ( 4 5 4 ) Ot h e r E l e c t r i c R e v e n u e s - W h e e l i n g ( 4 5 6 ) Sa l a r i e s & W a g e s ( u n u s e d a l l o c a t o r s ) Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pr o d u c t i o n T o t a l Tr a n s m i s s i o n T o t a l Di s t r i b u t i o n T o t a l Cu s t o m e r A c c o u n t s T o t a l Cu s t o m e r S e r v i c e T o t a l Sa l e s T o t a l Ad m i n & G e n e r a l T o t a l Fu n c t i o n a l C a t e g o r y P = P r o d u c t i o n T = T r a n s m i s s i o n D = D i s t r i b u t i o n C = C u s t o m e r R e l a t i o n s O= O t h e r P = P r o d u c t i o n R = R e v e n u e C o n v e r s i o n Pf f l O P = P r o d u c t i o n T = T r a n s m i s s i o n D = D i s t r i b u t i o n O= O t h e r Pf f / D / O P = P r o d u c t i o n P = P r o d u c t i o n D = D i s t r i b u t i o n R = R e v e n u e C o n v e r s i o n R = R e v e n u e C o n v e r s i o n R = R e v e n u e C o n v e r s i o n R = R e v e n u e 1 T 0 m R a t e s P = P r o d u c t i o n D = D i s t r i b u t i o n P = P r o d u c t i o n P = P r o d u c t i o n D = D i s t r i b u t i o n T = T r a n s m i s s i o n P = P r o d u c t i o n T = T r a n s m i s s i o n D = D i s t r i b u t i o n C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s C = C u s t o m e r R e l a t i o n s O= O t h e r Cl a s s i f i c a t i o n De m a n d l E n e r g y 1 T 0 m P r o d u c t i o n P l a n t De m a n d l E n e r g y 1 T 0 m T r a n s m i s s i o n P l a n t De m a n d / C u s t o m e r 1 T 0 m D i s t r i b u t i o n P l a n t Cu s t o m e r En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r En e r g y Re v e n u e De m a n d l E n e r g y / C u s t o m e r a s i n r e l a t e d P l a n t De m a n d l E n e r g y a s i n r e l a t e d P l a n t De m a n d l E n e r g y a s i n r e l a t e d P l a n t De m a n d / C u s t o m e r a s i n r e l a t e d P l a n t En e r g y / C u s t o m e r a s i n r e l a t e d P l a n t De m a n d l E n e r g y / C u s t o m e r 1 T 0 m Re l a t e d P l a n t De m a n d l E n e r g y b y C o m b o P e a k C r e d i t s & E n e r g y De m a n d l E n e r g y b y C o m b o P e a k C r e d i t s & E n e r g y De m a n d / C u s t o m e r 1 T 0 m D i s t r i b u t i o n P l a n t Re v e n u e Re v e n u e Re v e n u e Re v e n u e De m a n d l E n e r g y 1 T 0 m P r o d u c t i o n P l a n t De m a n d / C u s t o m e r 1 T 0 m D i s t r i b u t i o n P l a n t De m a n d De m a n d l E n e r g y 1 T 0 m P r o d u c t i o n P l a n t De m a n d / C u s t o m e r 1 T 0 m D i s t r i b u t i o n P l a n t De m a n d l E n e r g y 1 T 0 m T r a n s m i s s i o n P l a n t De m a n d l E n e r g y 1 T 0 m P r o d u c t i o n P l a n t De m a n d l E n e r g y 1 T 0 m T r a n s m i s s i o n P l a n t De m a n d / C u s t o m e r 1 T 0 m D i s t r i b u t i o n P l a n t Cu s t o m e r Cu s t o m e r En e r g y En e r g y / C u s t o m e r b y C o r p C o s t A l l o c a t o r Al l o c a t i o n SO l S u m of P r o d u c t i o n P l a n t S0 2 S u m of T r a n s m i s s i o n P l a n t S0 3 S u m of D i s t r i b u t i o n P l a n t CO I Al l C u s t o m e r s u n w e i g h t e d S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n RO I Re t a i l S a l e s R e v e n u e SO l / S 0 2 / S 2 3 S u m o f P r o d u c t i o n P l a n t 1 S u m o f T r a n s m i s s i o n P l a n t 1 C o r p C o s t A l l o c t o r DO l / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO l / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n D0 2 / D 0 3 / D 0 4 / D 0 5 / D O 6 / D 0 7 / D O 8 / C 0 2 / C 0 4 / C 0 5 - S e e R e l a t e d P l a n t S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s SO I / S 0 2 / S 0 3 / S 0 4 Su m s o f P r o d u c t i o n 1 T r a n s m i s s i o n 1 D i s t r i b u t i o n 1 G e n e r a l P l a n t DO l / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n DO I / E 0 2 Co i n c i d e n t P e a k D e m a n d / A n n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n S0 3 S u m of D i s t r i b u t i o n P l a n t R0 3 Re v e n u e l e s s E x p e n s e s B e f o r e I n c o m e T a x e s R0 3 Re v e n u e l e s s E x p e n s e s B e f o r e I n c o m e T a x e s R0 3 Re v e n u e l e s s E x p e n s e s B e f o r e I n c o m e T a x e s In p u t SO l S0 3 DO l SO l S0 3 S0 2 Pr o F o n n a R e v e n u e p e r R e v e n u e S t u d y Su m o f P r o d u c t i o n P l a n t Su m o f D i s t r i b u t i o n P l a n t Co i n c i d e n t P e a k D e m a n d Su m o f P r o d u c t i o n P l a n t Su m o f D i s t r i b u t i o n P l a n t Su m o f T r a n s m i s s i o n P l a n t SO I Su m o f P r o d u c t i o n P l a n t S0 2 S u m of T r a n s m i s s i o n P l a n t S0 3 S u m of D i s t r i b u t i o n P l a n t S 1 8 Su m o f O t h e r C u s t o m e r A c c o u n t s E x p e n s e s E x c l u d i n g U n c o l l e c t i b l e s CO I Al l C u s t o m e r s u n w e i g h t e d E0 2 An n u a l G e n e r a t i o n L e v e l C o n s u m p t i o n S2 3 2 5 % d i r e c t O & M , 2 5 % d i r e c t l a b o r , 2 5 % n e t d i r e c t p l a n t , 2 5 % n u m b e r o f c u s t o m e r s Ex h i b i t N o , 1 6 , S c h e d u l e I T. K n o x Av i s t a C o r p o r a t i o n Pa g e 9 o f 9 Sumcost AVISTA UTILrTlES Idaho Jurisdiction Scenario: Company Base Case Cost of SelVice Basic Summary Electric Utility 01-21- Last Idaho Method modified For The Twelve Months Ended December 31, 2002 5:37 Common Costs by 4-Factor (b)(c)(d)(e)(I) (g) (h)(i)(k)(I)(m) Residential General Large Gen Extra Large Potlatch Pumping Street & System SelVice SelVice SelVice Gen SelVice Ex Lg Gen Svc SelVice Area UghtsDescriptionTola!Sch 1 Sch 11-Sch 21-Sch 25 Sch 25P Sch 31-Sch41-49Plant In SelVice Production Plant 300,269 000 103,855,863 871 210 089,462 28,322636 527 729 560,417 041 683Transmission Plant 109,001 000 345,154 575 673 23,320 080 10,300,710 27,407 393 663 998 387 992 Distribution Plant 257643 000 124105,238 736 508 750,926 482,458 125.817 003 741 438.313 Intangible Plant 353 000 873,903 077 703 138,486 872,522 138,084 169,304 82,997General Plant 36,524 000 741 004 044 316 983,844 191 653 636,235 531 172 395Total Plant In SelVice 714790 000 288,921 161 305,411 162 282,798 169,979 110,835,257 928,631 346 762 Accum Depreciation Production Plant (91 465,000)(31,590537)260,043)(19,529 251)(8,629 804)(22,746 584)390,227)(318,554)Transmission Plant (36,394 000)(12469,056)863,304)786268)(3,439 272)(9,150 968)(555587)(129,546)Distribution Plant (75640,000)(36,577375)422 128)(18,580254)(3.668 780)(546,491)458607)386,364). 10 Intangible Plant 893 000)(895714)(195,359)(332,276)(128 801)(295 660)(27,862)(17327) General Plant (16,434 000)(8,432,528)819,743)(2,692,435)(986 136)(2,086.077)(239.001)(178080)Total Accumulated Depreciation (221 626 000)(89,965,210)(21 560,578)(48,920,484)(16,852 792)(34,825780)(3,671 285)(6,029871) Net Plant 492964 000 198,955,952 744 833 113,362 314 40,317 187 76,009 477 257,346 316,891 Accumulated Deferred FIT (61 593,000)(24879,555)975,827)(14020,908)927 615)(9,509,603)029,678)249 815)Miscellaneous Rate Base 836,000 759 350 657 798 005,560 898,054 352,195 136,323 721Total Rate Base 440207 000 176835.747 42,426 805 101 346,966 36,287,625 68,852,070 363,992 093,797 Revenue From Retail Rates 146 248,000 648,000 212 000 804000 10,475,000 696,000 549,000 864 000Other Operating Revenues 677 000 581 432 1,750,744 658 197 022 208 226,957 332 207 105 256Total Revenues 167 925 000 60,229 432 962,744 462 197 12,497 208 922,957 881 207 969 256 Operating Expenses Production Expenses 79,522 000 179,034 239 677 023454 518 503 20,060876 215,561 284,895Transmission Expenses 485 000 879,232 431 533 173,481 518338 379 158 83,733 19,524Distribution Expenses 495 000 827 125 875 891 724952 477 108 378 146,280 376,266Customer Accounting Expenses 296 000 174 073 712 481 196 952 870 96,200 053 370Customer Information Expenses 480 000 589 887 129 334 283641 124 152 326637 592 756Sales Expenses 421 000 134,538 672 91,568 311 115486 659 767Admin & General Expenses 888.000 836 014 941 128 118,583 126,716 378,876 266,972 219 712Total O&M Expenses 115 587,000 619,903 10,360 717 23,612 630 860,998 424611 791 851 916 290 Taxes Other Than Income Taxes 7,438,000 036 590 741 712 751 917 581 210 013,140 128 382 185 048Other Income Related Items Depreciation Expense Production Plant Depreciation 933 000 759,593 634 649 690,789 747420 953 357 120 107 085Transmission Plant Depreciation 532 000 867,496 199 206 541 706 239 277 636 650 653 013Distribution Plant Depreciation 670 000 695,437 696,191 1,413 966 299 955 654 108991 406,807General Plant Depreciation 892 000 997 043 430963 637,639 233 543 494 038 602 42,174Amortization Expense 367 000 134 172 004 216 225 83,910 401 073Total Depreciation Expense 394 000 8,453 740 992 012 361 315 554 419 216,609 329,754 486,151Income Tax 794 000 637 731 753707 507 372 77,499 660,861 97,725 105Total Operating Expenses 147 213,000 56,747 964 13,848 148 233 234 074 127 315,221 347 712 646594 Net Income 712 000 481 468 114596 228,962 423 081 607 736 533,495 322,661 Rate of Retum 71%1.97%70%12%1.17%24%24%55%Return Ratio 1.00 1.73Interest Expense 20,250 000 134,636 951 679 662 070 669 270 167270 338,752 326 322 Exhibit 16, Schedule 2 T. Knox Avista Corporation Page 1 of 59 Sumcost AVISTA UTilITIES Idaho Jurisdiction Scenario: Company Base Case Revenue to Cost by Functional Component Summary Electric Utility 01-21-Last Idaho Method modified For The Twelve Months Ended December 31, 2002 5:37 PMCommon Costs by 4-Factor (b)(c)(d)(e)(f) (g) (h)(i)(k)(I)(m) Residential General Large Gen Extra Large Potlatch Pumping Street & System Service Service Service Gen Service Ex 19 Gen Svc Service Area UghtsDescriptionTotalSch 1 Sch 11-12 Sch 21-Sch 25 Sch 25P Sch 31-Sch 41-49Funclional COSt Components at Current Relurn by Schedule Production 85.030 709 26.937 592 561.501 825.853 287 948 729,421 385 361 303,033Transmission10.266 108 804366 102,389 743.178 716,319 678.128 185 670 36.058Distribution81558813,380998 282.818 946.702 368,641 830 327 689 197 316.905Common135.594 525044 265.292 288.267 102 091 458 124 288773 208.004Total Current Rate Revenue 146 248.000 648000 16.212 000 804000 10,475.000 696 000 549000 864 000 Expressed as $/kWh Production $0,02722 $0,02725 $0,03356 $0,02941 $0,02400 $0,02497 $0,02832 $0,02334Transmission$0,00329 $0,00284 $0,00489 $0,00407 $0,00236 $0.00308 $0,00380 $0,00278Distribution$0,01019 $0,01354 $0,02345 $0,01327 $0,00451 $0,00095 $0,01409 $0,10143Common$0,00613 $0,00964 $0,01005 $0,00488 $0.00363 $0,00283 $0,00590 $0,01602Total Current Melded Rates $0,04682 $0,05327 $0,07195 $0,05162 $0,03449 $0,03183 $0,05210 $0,14357 Functional Cost Components at Uniform Current Return Production 84.995.933 29,059.280 671 554 18.193 826 035535 432 482 299.010 304 247Transmission10.247 957 511 083 806.260 192486 968.443 576.763 156 444 36.478Distribution31.770.229 967035 083.325 148 181 845285 807 070 591.260 328 073Common19.233.881 869.188 129775 151.148 154.145 441 485 279,720 208,420Total Uniform Current Cost 146 248.000 58,406.586 690,913 30,685641 003.408 257,800 326 434 877 217 Expressed as $/kWh Production $0.02721 $0,02940 $0.02961 $0,02699 $0,02646 $0.02463 $0,02655 $0,02343Transmission$0.00328 $0.00355 $0.00358 $0,00325 $0.00319 $0.00296 $0,00320 $0,00281Distribution$0,01017 $0,01615 $0,01812 $0,01060 $0,00608 $0,00093 $0,01209 $0,10229Common$0,00616 $0,00999 $0.00945 $0,00467 $0,00380 $0.00281 $0.00572 $0,01605Total Current Uniform Melded Rates $0.04682 $0.05909 $0,06076 $0,04552 $0,03952 $0.03133 $0.04755 $0,14459 Revenue to Cost Ralio al Current Rales 1.00 1.02 Functional Cost Components al Proposed Return by Schedule Production 100 092428 072,414 818.163 23,112 922 691 711 431 302 616 977 348,940Transmission15,335.428 514 825 520,560 852 382 189 765 941 882 264,065 950Distribution45,261 090 19.639,911 976 641 569 282 263.699 120275 951 904 739.378Common20.781 054 10.357 851 2,456.637 564,414 199 825 665542 313053 223.732Total Proposed Rate Revenue 181,470000 66.585 000 19.772.000 43.099,000 13.345.000 33.159 000 146,000 364 000 Expressed as $/kWh Production $0,03204 $0,03245 $0,03913 $0,03428 $0,02862 $0,02923 $0.03305 $0,02688Transmission$0,00491 $0,00457 $0,00675 $0,00571 $0,00392 $0,00453 $0,00540 $0,00400Distribution$0,01449 $0.01987 $0,03096 $0,01864 $0,00745 $0,00129 $0,01946 $0,13397Common$0,00665 $0,01048 $0,01090 $0,00529 $0,00395 $0.00306 $0,00640 $0.01723Total Proposed Melded Rates $0,05810 $0,06737 $0,08775 $0,06393 $0,04394 $0,03811 $0,06431 $0,18208 Funclional Cost Components at Uniform Requesled Return Production 100.054 399 34,272 228 869 851 21,407 199 9,455 664 165,491 527 605 356.360Transmission15,316308 247 566 205 013 276.828 447 407 851 158 233 817 54.519Distribution217673321176698.494 689,565 750.099 459 850,541 807 662Common20.881 619 10.714 667 312,230 3,421 102 253.019 650.643 303,683 226.275Total Uniform Cost 181 470.000 555,636 085,588 38.794 695 906.867 766 751 915,646 444 816 Expressed as $/kWh Production $0,03203 $0,03468 $0,03493 $0.03175 $0.03113 $0,02892 $0,03123 $0,02745Transmission$0,00490 $0,00531 $0.00535 $0,00486 $0,00477 $0,00443 $0,00478 $0,00420Distribution$0,01448 $0,02258 $0.02529 $0,01586 $0,00906 $0,00126 $0,01739 $0,13923Common$0,00669 $0,01084 $0.01026 $0,00507 $0,00413 $0,00305 $0,00621 $0,01743Total Uniform Melded Rates $0,05810 $0.07341 $0.07583 $0,05754 $0,04908 $0,03766 $0,05960 $0,18831 Revenue to Cosl Ralio at Proposed Rales 1.00 1.08 Exhibit 16, Schedule 2 T. Knox Avisla Corporation Page 2 of 59 Sumcost AVISTA UTILmES Idaho Jurisdiction Scenario: Company Base Case Revenue to Cost By Classification Summary Electric Utility 01-21- Last Idaho Method modified For The Twelve Months Ended December 31, 2002 5:37 PM Common Costs by 4-Factor (b)(c)(d)(e)(f) (g) (h)(i)(k)(I)(m) Residential General Large Gen Extra Large Potlatch Pumping Street & System Service Service Service Gen Service Ex Lg Gen Svc Service Area Ughts Description Total Sch 1 Sch 11-Sch 21-Sch 25 Sch 25P Sch 31-Sch 4149 Cost Classifications at Current Return by Schedule Energy 461 715 329 808 005,850 233035 234,867 20,130,814 225 176 302,164 Demand 771 862 908874 441 052 16.953258 198,434 549,781 103,945 616,518 Customer 15,014,423 409 318 765098 617707 698 405 219,879 945,318 Total Current Rate Revenue 146 248 000 648,000 16.212000 804000 10,475,000 696,000 549 000 864,000 Expressed as Unit Cost Energy $/kWh $0.02320 $0.02158 $0.02665 $0,02556 $0,02053 $0.02314 $0,02504 $0,02327 Demand $/kW/mo $8,$7,$10,$9,$7,$5,$9,$15. Customer $ICusVmo $11,$9,$14,$28,$248,283.$17,$634. Cost Classifications at Uniform Current Return Energy 72,300,675 104,938 267 397 15,725404 922 793 833 015 143 629 303,498 Demand 58,593,640 230,928 928 308 390017 037 271 409 441 975,161 622,513 Customer 353,665 070,720 2,495,208 570219 43,343 344 207 645 951 206 Total Unifo"" Currenl Cost 146,248,000 58,406,586 13,690,913 30,685641 12,003 408 27,257 800 326 434 877,217 Expressed as Unit Cost Energy $/kWh $0,02315 $0.02338 $0,02338 $0,02333 $0,02279 $0,02279 $0.02338 $0,02338 Demand $/kW/mo $8,$9.$8,$7.$8.$5.$8,$15, Customer $ICusVmo $12,$10,$12,$26,$258,278,$16,$638, Revenue to Cost Ratio at Current Rates 1.18 1.13 Cost Classifications at Proposed Return by Schedule Energy 86,110,679 25,625 923 048.596 20,269 570 526 611 23,843,437 443,911 352 631 Demand 008,115 949 091 577212 116,077 773,602 299,403 449,395 843,335 Customer 351 206 009.986 146,192 713,353 787 16,161 252,694 168033 Total Proposed Rate Revenue 181 470000 585000 772000 43,099,000 13,345 000 33,159,000 146,000 364,000 Expressed as Unit Cost Energy $/kWh $0,02757 $0,02593 $0,03128 $0,03007 $0,02478 $0,02740 $0,02951 $0,02716 Demand $/kW/mo $10,$11.$13,$12,$9,$6,$12,$21, Customer $ICusVmo $13.$11.44 $16,$33,$266,346,$20,$784, Cost Classifications at Uniform Requested Return Energy 948 754 466419 261 714 18,693,863 229 598 23,576,861 359,510 360 789 Demand 796,544 32,393,475 965,271 437 112 630,802 173,783 316,105 879 995 Customer 724 702 695.742 858,602 663,720 46,468 107 240 031 204 032 Total Unifo"" Cost 181,470,000 555,636 065,588 794 695 906,867 32,766,751 915,646 444 816 Expressed as Unit Cost Energy $/kWh $0,02752 $0,02779 $0,02779 $0.02773 $0,02710 $0,02710 $0,02779 $0,02779 Demand $/kW/mo $10,$12,$11,$10.$11,$6,$11.09 $22, Customer $ICusVmo $13,$12.$14,$30,$276,342,$19,$808.62 Revenue to Cost Ratio at Proposed Rates 1.00 1.11 1.08 Exhibit 16, Schedule 2 T, Knox Avista Corporation Page 3 of 59 As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 2 2 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 Op e n 4 O p e n 5 Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pr o d u c t i o n E x p e n s e s 5o o - 0P S t e a m S u p e r v i s i o n & En g i n e e r i n g P0 2 00 0 Co i n c i d e n t P e a k 35 , DO 1 28 , 4 5 6 11 , 06 5 57 1 88 5 61 8 84 9 40 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 54 4 16 , 4 7 2 75 5 21 1 93 5 14 , 13 9 81 5 21 6 Op e n xx x Op e n xx x 50 1 - 0P S t e a m F u e l P0 1 56 5 , 00 0 Co i n c i d e n t P e a k 00 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 56 5 , 00 0 09 7 96 0 47 8 , 28 7 42 7 88 8 62 8 . 59 9 80 0 , 86 5 10 3 . 84 3 27 . 55 8 Op e n xx x Op e n xx x 50 2 - 0P S t e a m S l e a m E x p e n s e s P0 2 29 8 , 00 0 Co i n c i d e n t P e a k 35 , 00 1 10 5 , 99 9 41 , 21 8 57 8 92 1 75 1 78 8 50 1 24 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 , E0 2 19 2 , 00 1 35 7 98 8 76 0 18 , 38 4 52 , 66 8 03 7 80 6 Op e n xx x Op e n xx x 50 3 - 0P S t e a m F r o m O t h e r So u r c e s P0 2 00 0 Co i n c i d e n t P e a k 35 , 00 1 35 6 13 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 64 4 20 6 14 0 17 7 Op e n xx x Op e n xx x 5O 4 - 0P S t e a m S t e a m T r a n s f e r r e d - P0 2 Co i n c i d e n t P e a k 35 , 00 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 Op e n xx x Op e n xx x 50 5 - 0P S t e a m E l e c t r i c Ex p e n s e s P0 2 22 2 . 00 0 Co i n c i d e n t P e a k 35 , DO 1 78 . 96 5 30 . 70 6 13 5 33 1 26 4 16 . 23 1 11 8 18 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 14 3 . 03 5 45 . 70 9 10 , 4 2 1 11 0 69 6 39 , 2 3 6 26 2 60 0 Op e n xx x Op e n xx x 50 6 - 0P S t e a m M i s c e l l a n e o u s Po w e r E x p , P0 2 03 3 , 00 0 Co i n c i d e n t P e a k 35 , 00 1 36 7 , 4 3 8 14 2 . 88 1 33 . 20 0 75 . 98 9 33 , 80 2 75 . 52 6 20 2 83 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 , E0 2 66 5 . 56 2 21 2 . 69 2 48 , 48 9 14 4 76 0 72 8 18 2 57 2 10 , 52 8 79 4 Op e n xx x Op e n xx x 50 7 - 0P S t e a m R e n t s P0 2 00 0 Co i n c i d e n t P e a k 35 , 00 1 47 0 90 5 67 5 54 5 68 7 53 5 10 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 , E0 2 13 . 53 0 32 4 98 6 94 3 29 6 71 2 21 4 Op e n xx x Op e n xx x To t a l S t e a m O p e r a t i o n 8,2 2 0 , 00 0 22 0 , 00 0 66 7 63 3 60 9 , 16 3 78 1 55 6 78 4 . 85 5 21 4 37 2 12 9 , 04 5 33 , 37 6 51 0 - MT S t e a m S u p e r v i s i o n & E n g i n e e r i n g P0 2 76 , 00 0 Co i n c i d e n t P e a k 35 , 00 1 27 , 03 3 10 , 51 2 44 3 59 1 48 7 55 7 38 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 , E0 2 48 . 96 7 15 . 64 8 56 7 10 . 65 0 68 9 13 , 4 3 2 77 5 20 6 Op e n xx x Op e n xx x 51 1 - MT S t e a m S t r u c t u r e s P0 2 11 3 . 00 0 Co i n c i d e n t P e a k 35 . 00 1 40 . 19 4 15 . 63 0 63 2 31 2 69 8 26 2 56 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 72 , 80 6 23 , 26 6 30 4 83 5 97 1 19 , 97 2 15 2 30 6 Op e n xx x Op e n xx x 51 2 - MT S t e a m B o i l e r P l a n t P0 2 11 0 , 00 0 Co i n c i d e n t P e a k 35 , 00 1 39 4 , 82 7 15 3 . 53 1 67 5 65 3 36 , 32 2 81 , 15 6 59 0 90 0 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 4 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g " AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t 0 1 S e r v i c e C a l c u l a t i o n 01 - 22 - La s l l d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No l e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e l & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To l a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 71 5 . 17 3 22 8 54 6 10 3 15 5 , 55 0 47 8 19 6 . 18 1 11 , 31 2 00 2 Op e n xx x Op e n xx x 51 3 - MT S t e a m E l e c t r i c P l a n t P0 2 36 8 . 00 0 Co i n c i d e n l P e a k 35 , D0 1 13 0 . 89 8 90 0 11 , 82 7 27 , 07 1 12 . 04 2 26 , 90 6 85 3 29 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 23 7 10 2 75 , 77 0 27 4 57 0 22 . 70 3 04 0 75 0 99 5 Op e n xx x Op e n xx x 51 4 - MT S t e a m M i s c e l l a n e o u s P l a n t P0 2 14 8 , 00 0 Co i n c i d e n t P e a k 35 . DO 1 64 4 47 1 75 7 10 , 88 7 84 3 10 , 82 1 74 5 12 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 95 , 35 6 30 . 47 3 94 7 20 . 74 0 13 0 26 , 15 8 50 8 40 0 Op e n xx x Op e n xx x To t a l S t e a m M a i n t e n a n c e 81 5 , 00 0 81 5 , 00 0 62 4 . 74 8 14 3 , 52 9 38 7 , 86 0 17 1 36 2 45 3 48 4 63 8 38 0 To l a l S l e a m 10 , 03 5 00 0 03 5 , 00 0 3, 2 9 2 , 38 1 75 2 . 69 3 16 9 , 4 1 6 95 6 , 2 1 7 66 7 85 5 15 6 68 3 39 . 75 6 53 5 - 0P H y d r o S u p e r v i s i o n & E n g i n e e r i n g P0 3 46 9 . 00 0 Co i n c i d e n l P e a k 30 . DO 1 14 5 . 20 2 56 , 4 6 3 13 , 12 0 30 , 02 9 13 , 35 8 29 . 84 6 05 6 33 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 32 3 , 79 8 10 3 , 47 5 23 , 59 0 70 . 42 6 00 4 88 , 82 2 12 2 35 9 Op e n xx x Op e n xx x 53 6 - 0P H y d r o W a t e r F o r Po w e r P0 1 29 3 , 00 0 Co i n c i d e n t P e a k DO 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 29 3 00 0 93 , 63 3 34 6 63 , 72 8 28 , 05 5 80 , 37 4 63 5 23 0 Op e n xx x Op e n xx x 53 7 - 0P H y d r o H y d r a u l i c Ex p e n s e s P0 3 74 3 , 00 0 Co i n c i d e n t P e a k 30 . DO l 23 0 . 03 3 89 , 4 5 0 20 , 78 5 57 2 21 . 16 2 47 , 2 8 3 25 7 52 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 51 2 , 96 7 16 3 , 92 8 37 2 11 1 57 0 49 , 11 7 14 0 , 71 4 11 4 15 3 Op e n xx x Op e n xx x 53 8 - 0P H y d r o E l e c t r i c Ex p e n s e s P0 3 19 9 , 00 0 Co i n c i d e n t P e a k 30 , D0 1 37 1 , 2 1 0 14 4 . 34 8 33 , 54 1 76 . 76 9 34 . 14 9 76 . 30 1 25 6 84 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 82 7 . 79 0 26 4 , 53 5 60 . 30 8 18 0 , 04 4 79 , 26 1 22 7 07 3 13 , 09 4 3, 4 7 5 Op e n xx x Op e n xx x 10 0 53 9 , OP H y d r o M i s c e l l a n e o u s P o w e r Ex p , P0 3 17 5 , 00 0 10 1 Co i n c i d e n t P e a k 30 . D0 1 54 , 18 0 06 8 89 5 20 5 98 4 13 7 76 7 12 3 10 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 12 0 . 82 0 61 0 80 2 26 , 27 8 56 9 14 2 91 1 50 7 10 3 Op e n xx x 10 4 Op e n xx x 10 5 54 0 , OP H y d r o R e n t s P0 3 19 1 00 0 10 6 Co i n c i d e n t P e a k 30 , D0 1 13 4 22 , 99 4 34 3 12 , 22 9 44 0 12 , 15 5 83 7 13 5 10 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 . E0 2 13 1 86 6 42 , 14 0 60 7 28 , 68 1 12 , 62 6 36 , 17 3 08 6 55 4 10 8 Op e n xx x 10 9 Op e n xx x 11 0 To t a l H y d r a u l i c O p e r a t i o n 07 0 , 00 0 07 0 , 00 0 04 0 . 64 4 23 8 , 70 9 65 8 , 53 2 29 0 , 72 4 78 3 , 01 9 13 4 23 7 11 1 54 1 - MT H y d r o S u p e r v i s i o n & E n g i n e e r i n g P0 3 89 . 00 0 11 2 Co i n c i d e n t P e a k 30 , D0 1 55 4 10 . 71 5 49 0 69 8 53 5 66 4 39 0 11 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 44 6 19 , 63 6 4, 4 7 7 13 . 36 4 88 3 16 . 85 5 97 2 25 8 11 4 Op e n xx x 11 5 Op e n xx x 11 6 54 2 - MT H y d r o S t r u c t u r e s P0 3 64 , 00 0 11 7 Co i n c i d e n t P e a k 30 , D0 1 19 , 81 4 70 5 79 0 09 8 82 3 07 3 28 1 11 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 18 6 14 , 12 0 21 9 61 0 23 1 12 . 12 1 69 9 18 5 Ex h i b ~ 1 6 . S c h e d u l e 2 Pa g e 5 o f 5 9 T, K n o x fil e : I D O 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T i l I T I E S Ele c t r i c U t i l i l y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - la s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c f i o n a l i z a t i o n a n d C I J l s s i f i c a l i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c f o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g St r e e l & Ac c o u n l D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a l i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 5c h 2 5 P 5c h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 11 9 Op e n xx x 12 0 Op e n xx x 12 1 54 3 - MT H y d r o R e s e r v o i r s , D a m s & W a t e r w a y s P0 3 27 9 , 00 0 12 2 Co i n c i d e n t P e a k 30 , 00 1 37 8 33 , 58 9 80 5 17 . 86 4 94 6 75 5 22 3 19 7 12 3 Ge n e r a t i o n l e v e l C o n s u m p t i o n 69 , E0 2 19 2 , 62 2 61 , 55 6 03 3 89 5 18 . 44 4 52 , 83 9 04 7 80 9 12 4 Op e n xx x 12 5 Op e n xx x 12 6 54 4 - MT H y d r o E l e c t r i c P l a n t P0 3 69 6 , 00 0 12 7 Co i n c i d e n t P e a k 30 , DO l 21 5 . 48 2 83 , 79 1 47 0 56 3 19 , 82 3 29 2 05 1 49 1 12 8 Ge n e r a t i o n l e v e l C o n s u m p t i o n 69 , E0 2 48 0 , 51 8 15 3 , 55 8 35 , 00 8 10 4 , 51 3 46 , 01 0 13 1 , 81 2 60 1 01 7 12 9 Op e n xx x 13 0 Op e n xx x 13 1 54 5 - MT H y d r o M i s c e l l a n e o u s P l a n t P0 3 00 0 13 2 Co i n c i d e n t P e a k 30 , 00 1 47 7 96 3 22 4 51 2 22 8 50 9 13 3 Ge n e r a t i o n l e v e l C o n s u m p t i o n 69 , E0 2 52 3 76 5 40 2 20 1 52 9 51 5 13 4 Op e n xx x 13 5 Op e n xx x 13 6 To t a l H y d r a u l i c M a i n t e n a n c e 13 6 . 00 0 13 6 . 00 0 38 7 39 8 91 8 24 3 , 31 9 10 7 , 4 5 1 28 7 43 4 17 , 38 5 09 4 13 7 To t a l H y d r a u l i c 20 6 . 00 0 20 6 , 00 0 1 , 42 8 , 0 4 2 32 7 62 7 90 1 , 85 2 39 8 , 17 5 07 0 , 45 4 64 , 51 9 15 , 33 1 13 8 13 9 54 6 , OP O t h e r S u p e r v i s i o n & E n g i n e e r i n g PO 4 00 0 14 0 Co i n c i d e n t P e a k 10 0 00 1 00 0 11 1 72 3 65 4 73 6 64 4 11 3 14 1 Ge n e r a t i o n l e v e l C o n s u m p t i o n E0 2 14 2 Op e n xx x 14 3 Op e n xx x 14 4 54 7 - o P O t h e r F u e l PO I 12 , 28 9 , 00 0 14 5 Co i n c i d e n t P e a k 00 1 14 6 Ge n e r a t i o n l e v e l C o n s u m p t i o n 10 0 E0 2 12 , 2 8 9 00 0 92 7 . 16 4 89 5 30 3 67 2 85 9 17 6 . 67 2 37 1 03 3 19 4 . 38 3 51 , 58 6 14 7 Op e n xx x 14 8 Op e n xx x 14 9 54 8 - 0P O t h e r G e n e r a t i o n Ex p e n s e s P0 9 17 , 00 0 15 0 Co i n c i d e n t P e a k 55 6 00 1 79 5 64 2 61 4 1,4 0 5 62 5 39 7 15 1 Ge n e r a t i o n l e v e l C o n s u m p t i o n 83 5 E0 2 10 . 20 5 26 1 74 3 22 0 97 7 79 9 16 1 15 2 Op e n xx x 15 3 Op e n xx x 15 4 54 9 - 0P O t h e r M i s c e l l a n e o u s Po w e r E x p , PO 4 39 1 . 00 0 15 5 Co i n c i d e n t P e a k 10 0 00 1 39 1 , 00 0 54 0 , 89 9 12 5 , 68 5 28 7 66 9 12 7 96 5 28 5 , 91 7 19 , 69 5 17 0 15 6 Ge n e r a t i o n l e v e l C o n s u m p t i o n E0 2 15 7 Op e n xx x 15 8 Op e n xx x 15 9 55 0 - 0P O t h e r R e n t s P0 4 3,2 1 0 00 0 16 0 Co i n c i d e n t P e a k 10 0 00 1 21 0 , 00 0 24 8 , 22 9 29 0 . 04 3 66 3 , 85 2 29 5 , 30 3 65 9 , 80 8 45 , 44 9 31 5 16 1 Ge n e r a t i o n l e v e l C o n s u m p t i o n E0 2 16 2 Op e n xx x 16 3 Op e n xx x 16 4 To l a l O t h e r O p e r a t i o n 16 , 91 5 . 00 0 16 , 91 5 . 00 0 72 5 , 30 7 31 3 , 11 1 62 9 , 65 9 60 2 , 27 9 32 2 . 59 8 25 9 . 89 8 14 8 16 5 55 1 - MT O t h e r S u p e r v i s i o n & E n g i n e e r i n g PO 4 68 . 00 0 16 6 Co i n c i d e n t P e a k 10 0 00 1 68 . 00 0 26 , 4 4 2 14 4 14 . 06 3 25 6 13 , 97 7 96 3 15 5 16 7 Ge n e r a t i o n l e v e l C o n s u m p t i o n E0 2 16 8 Op e n xx x 16 9 Op e n xx x 17 0 55 2 - MT O t h e r S t r u c t u r e s PO 4 00 0 17 1 Co i n c i d e n t P e a k 10 0 00 1 14 , 00 0 44 4 26 5 89 5 1,2 8 8 87 8 19 8 17 2 Ge n e r a t i o n l e v e l C o n s u m p t i o n E0 2 17 3 Op e n xx x Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 6 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e ca s AS ~ I G N B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 17 4 Op e n JQ O ( 17 5 55 3 - MT O t h e r Ge n e r a t i n g & E l e c t r i c P l a n t PO 4 21 2 , 00 0 17 6 Co i n c i d e n t P e a k 10 0 00 1 21 2 . 00 0 82 , 43 8 19 , 15 5 43 , 84 3 19 . 50 3 43 , 57 6 00 2 48 3 17 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 17 8 Op e n JQ O ( 17 9 Op e n JO O ( 18 0 55 4 - MT O t h e r PO 4 00 0 18 1 Co i n c i d e n t P e a k 10 0 00 1 33 , 00 0 12 , 83 2 98 2 82 5 03 6 78 3 46 7 18 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 18 3 Op e n JO O ( 18 4 Op e n JO O ( 18 5 To t a l O t h e r M a i n t e n a n c e 32 7 . 00 0 32 7 00 0 12 7 15 6 29 , 54 6 62 6 30 , 08 2 67 , 2 1 4 63 0 74 5 18 6 To t a l O t h e r 24 2 00 0 24 2 , 00 0 85 2 , 4 6 3 34 2 . 65 8 69 7 , 28 5 63 2 , 36 1 38 9 . 81 2 28 4 , 52 8 62 , 89 3 18 7 18 8 55 5 - 0P T o t a l P u r c h a s e d P o w e r 55 9 00 0 18 9 Pr o d u c t i o n P l a n t 55 9 00 0 16 , 10 3 , 84 4 70 1 , 4 1 3 93 7 56 0 39 1 64 1 55 6 , 09 3 70 7 . 12 7 16 1 , 52 1 19 0 Op e n JO O ( 19 1 Op e n JO O ( 19 2 Op e n JQ O ( 19 3 55 6 - 0P T o t a l S y s t e m C o n t r o l & L o a d D i s p a t c h i n g 35 7 00 0 19 4 Co i n c i d e n t P e a k 00 1 19 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n E0 2 35 7 00 0 11 4 08 6 26 , 00 9 77 . 64 8 34 , 18 3 97 , 93 0 64 7 1,4 9 9 19 6 Op e n 19 7 Op e n 19 8 55 7 - Q P T o t a l O t h e r E x p e n s e s 12 3 . 00 0 19 9 Pr o d u c t i o n P l a n t 12 3 , 00 0 38 8 , 41 9 89 . 27 8 23 9 . 69 3 10 5 . 92 6 27 8 . 73 2 05 6 89 6 20 0 Op e n JO O ( 20 1 Op e n JQ O ( 20 2 Op e n JQ O ( 20 3 To t a l P r o d u c t i o n E x p e n s e s 52 2 00 0 79 . 52 2 . 00 0 17 9 , 03 4 6, 2 3 9 , 67 7 02 3 , 45 4 51 8 . 50 3 20 , 06 0 . 87 6 21 5 . 56 1 28 4 , 89 5 20 4 20 5 Tr a n s m i s s i o n E x p e n s e s 20 6 56 0 - 0P S u p e r v i s i o n & En g i n e e r i n g TO I 78 8 00 0 20 7 Co i n c i d e n t P e a k 33 , 00 1 26 2 , 08 9 10 1 91 5 23 . 68 1 54 , 20 2 11 1 53 . 87 2 71 1 59 7 20 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 52 5 , 91 1 16 8 , 06 4 31 5 11 4 38 6 50 , 35 6 14 4 , 2 6 4 31 9 20 8 20 9 Op e n JO O ( 21 0 56 t - OP L o a d D i s p a t c h i n g TO I 37 0 , 00 0 21 1 Co i n c i d e n t P e a k 33 . 00 1 12 3 , 06 2 47 . 85 3 11 9 25 , 4 5 0 32 1 25 . 29 5 74 2 28 0 21 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 24 6 , 93 8 78 , 91 3 17 . 99 0 53 , 70 9 23 . 64 4 67 . 73 8 90 6 03 7 21 3 Op e n JQ O ( 21 4 56 2 - Q P S t a t i o n E x p e n s e s TO I 00 0 21 5 Co i n c i d e n t P e a k 33 , 00 1 16 , 29 7 33 7 1,4 7 3 37 0 49 9 35 0 23 1 21 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 32 , 70 3 10 , 45 1 38 3 11 3 13 1 97 1 51 7 13 7 21 7 Op e n JO O ( 21 8 56 3 - 0P O v e r h e a d L i n e E x p e n s e s TO I 00 0 21 9 Co i n c i d e n t P e a k 33 , 00 1 13 . 63 7 30 3 23 2 82 0 25 4 80 3 19 3 22 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 36 3 74 4 99 4 95 2 62 0 50 6 43 3 11 5 22 1 Op e n JO O ( 22 2 56 4 . 0P U n d e r g r o u n d L i n e Ex p e n s e s TO I 22 3 Co i n c i d e n t P e a k 33 , DO l 22 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 22 5 Op e n JO O ( 22 6 56 5 , OP T r a n s m i s s i o n o f E l e c t r i c i t y B y O t h e r s TO I 35 9 . 00 0 22 7 Co i n c i d e n t P e a k 33 , 00 1 11 7 20 3 43 4 , 4 3 2 10 0 , 94 6 23 1 04 6 10 2 , 22 9 , 63 9 15 . 81 8 54 6 22 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 24 1 79 7 71 6 , 4 0 5 16 3 , 32 4 48 7 , 59 1 21 4 65 2 61 4 95 4 35 , 4 6 0 9,4 1 0 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 7 o f 5 9 T, K n o x fi l e : 1 0 0 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g l l AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 ' La s l l d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c l o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 22 9 Op e n XX J ( 23 0 56 6 - 0P M i s c e l l a n e o u s Ex p e n s e s T0 1 13 7 . 00 0 23 1 Co i n c i d e n t P e a k 33 , 00 1 56 6 17 , 71 9 11 7 42 3 19 2 36 6 64 5 10 4 23 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 91 , 4 3 4 29 . 21 9 66 1 88 7 75 5 25 , 08 1 44 6 38 4 23 3 Op e n XX J ( 23 4 56 7 - 0P R e n t s T0 1 40 , 00 0 23 5 Co i n c i d e n t P e a k 33 , DO 1 13 . 30 4 17 3 20 2 75 1 1,2 2 4 73 5 18 8 23 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 26 , 69 6 53 1 94 5 80 6 55 6 32 3 42 2 11 2 23 7 Op e n xx x 23 8 To t a l T r a n s m i s s i o n O p e r a t i o n 78 4 , 00 0 78 4 00 0 63 9 , 06 0 37 6 , 38 2 02 3 , 50 7 45 2 09 3 20 2 , 89 7 73 . 03 2 02 9 23 9 56 8 - MT S u p e r v i s i o n & E n g i n e e r i n g T0 1 00 0 24 0 Co i n c i d e n t P e a k 33 . DO 1 23 , 61 5 18 3 13 4 88 4 17 2 85 4 33 4 24 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 38 5 14 3 45 2 10 , 30 6 53 7 99 8 75 0 19 9 24 2 Op e n xx x 24 3 56 9 - MT S t r u c t u r e s T0 1 00 0 24 4 Co i n c i d e n t P e a k 33 . 00 1 99 6 77 6 18 0 41 3 18 4 41 0 24 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 00 4 28 0 29 2 87 1 38 3 09 8 24 6 Op e n XX J ( 24 7 57 0 . MT S t a t i o n E q u i p m e n t T0 1 44 5 , 00 0 24 8 Co i n c i d e n t P e a k 33 . DO 1 14 8 . 00 7 57 , 55 3 37 3 30 . 60 9 13 , 61 6 30 , 42 2 09 6 33 7 24 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 29 6 , 99 3 90 9 21 , 63 7 64 , 59 6 43 7 81 , 4 6 9 69 8 1,2 4 7 25 0 Op e n XX J ( 25 1 57 1 . MT O v e r h e a d L i n e s T0 1 17 5 , 00 0 25 2 Co i n c i d e n t P e a k 33 , D0 1 58 , 20 5 22 . 63 3 25 9 12 , 03 7 35 5 11 , 96 4 82 4 13 3 25 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 11 6 . 79 5 32 4 50 9 25 , 4 0 3 18 3 32 . 03 8 84 7 49 0 25 4 Op e n XX J ( 25 5 57 2 - MT U n d e r g r o u n d L i n e s T0 1 00 0 25 6 Co i n c i d e n t P e a k 33 . DO 1 99 8 38 8 20 6 20 5 25 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 00 2 64 0 14 6 43 5 19 2 54 9 25 8 Op e n XX J ( 25 9 57 3 - MT M i s c e l l a n e o u s P l a n t TO I 00 0 26 0 Co i n c i d e n t P e a k 33 . 00 1 33 3 12 9 26 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 66 7 21 3 14 5 18 3 26 2 Op e n XX J ( 26 3 To t a l T r a n s m i s s i o n M a i n t e n a n c e 70 1 00 0 70 1 00 0 24 0 , 17 2 55 , 15 1 14 9 , 97 5 66 , 24 5 17 6 , 2 6 1 10 . 70 1 2, 4 9 5 26 4 To t a l T r a n s m i s s i o n E x p e n s e s 5,4 8 5 , 00 0 5, 4 8 5 . 00 0 87 9 , 23 2 43 1 53 3 17 3 , 4 8 1 51 8 , 33 8 37 9 , 15 8 73 3 52 4 26 5 26 6 Dis t r i b u t i o n E x p e n s e s 26 7 58 0 ' OP S u p e r v i s i o n & E n g i n e e r i n g 22 6 , 00 0 26 8 Dis l O p E x p S u b t o t a l 10 0 D1 U 22 6 . 00 0 99 , 65 0 24 1 53 , 16 2 75 1 98 3 87 3 34 0 26 9 58 1 - 0P L o a d D i s p a t c h i n g 00 0 27 0 NC P . AII 10 0 OQ O 00 0 35 9 24 6 19 8 27 1 58 2 , OP S t a t i o n E x p e n s e s 11 4 , 00 0 27 2 Ac c o u n t 3 6 2 10 0 11 4 00 0 49 , 13 0 78 3 33 , 61 2 52 4 00 3 2, 2 1 5 73 3 27 3 58 3 - 0P O v e r h e a d L i n e Ex p e n s e s 42 1 , 00 0 27 4 Ac c o u n t 3 6 4 / 3 6 5 10 0 D1 Q J 42 1 00 0 18 2 , 84 2 57 5 12 4 . 90 9 40 , 87 8 24 4 16 . 55 3 27 5 58 4 - 0P U n d e r g r o u n d L I n e Ex p e n s e s 49 6 , 00 0 27 6 Ac c o u n t 3 6 6 / 3 6 7 10 0 Li l i J 49 6 , 00 0 22 3 . 75 3 58 , 22 0 15 2 . 37 8 48 , 22 4 08 9 33 6 27 7 58 5 - 0P S t r e e t L i g h t i n g & Sig n a l S y s t e m s 10 3 , 00 0 27 8 Ac c o u n t 3 7 3 10 0 D1 D 10 3 . 00 0 10 3 . 00 0 27 9 58 6 - 0P M e t e r E x p e n s e s 54 3 . 00 0 28 0 Ac c o u n t 3 7 0 10 0 DI D 54 3 , 00 0 23 4 . 88 5 16 0 , 29 1 11 6 11 9 52 8 39 4 26 . 78 3 28 1 58 7 - 0P C u s t o m e r I n s t a l l a t i o n s Ex p e n s e s 15 5 , 00 0 28 2 Ac c o u n t 3 6 9 10 0 D1 L J 15 5 , 00 0 12 7 . 51 7 23 . 39 3 57 1 51 9 28 3 58 8 - 0P M i s c e l l a n e o u s Ex p e n s e s 86 3 . 00 0 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 8 o f 5 9 T, K n o x fi l e : I D 0 4 E l e c C a s e / C O S / A S S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t 0 1 S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r l I 1 e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a l i o n a n d C l a s s i f i c a l i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c l o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i O l 1 a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p l i o n All o c a t i o n Al l o c a t o r To l a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 28 4 Dis t O p E x p S u b t o t a l 10 0 86 3 , 00 0 38 0 . 52 0 13 8 38 8 20 3 00 5 48 , 69 0 15 . 21 0 42 7 54 , 75 9 28 5 58 9 - 0P R e n t s 12 6 . 00 0 28 6 NC P - AI I 10 0 I D 0 2 12 6 00 0 45 , 29 0 78 4 30 . 98 4 10 , 29 2 93 2 04 2 67 5 28 7 To t a l D i s t r i b u t i o n O p e r a t i o n 04 8 , 00 0 04 8 . 00 0 34 3 , 94 7 48 8 , 76 8 71 6 , 98 5 17 1 96 8 53 , 72 1 79 . 20 9 19 3 , 4 0 2 28 8 59 0 - MT S u p e r v i s i O l 1 & E n g i n e e r i n g 16 0 , 00 0 28 9 Di s t M t E x p S u b t o t a l 10 0 OI T J 16 0 . 00 0 68 , 84 5 96 9 46 , 78 7 16 4 63 4 11 3 48 8 29 0 59 1 - MT S t r u c t u r e s 00 0 29 1 Ac c o u n t 3 6 1 10 0 00 0 95 8 07 1 44 4 59 1 45 9 35 9 11 9 29 2 59 2 - MT S t a t i o n E q u i p m e n t 15 1 00 0 29 3 Ac c o u n t 3 6 2 10 0 UQ O 15 1 . 00 0 65 , 07 6 16 . 93 2 44 , 52 1 64 1 92 6 93 4 97 0 29 4 59 3 - MT o " e r h e a d L i n e s 52 3 , 00 0 29 5 Ac c o u n t 3 6 4 / 3 6 5 10 0 0i l i : J 52 3 . 00 0 09 5 . 74 7 28 5 . 10 8 74 8 , 56 4 24 4 , 97 4 49 , 40 5 99 , 2 0 2 29 6 59 4 - MT U n d e r g r o u n d L i n e s 23 2 00 0 29 7 Ac c o u n t 3 6 6 / 3 6 7 10 0 CJ 1 D 23 2 . 00 0 10 4 , 65 9 27 , 2 3 2 27 4 22 , 55 6 71 9 56 1 29 8 59 5 - MT L i n e T r a n s f o r m e r s 13 5 00 0 29 9 Ac c o u n t 3 6 8 10 0 D1 D 13 5 . 00 0 69 . 45 3 07 1 43 . 30 8 13 2 03 6 30 0 59 6 - MT S t r e e t L i g h t i n g & S i g n a l S y s t e m s 63 , 00 0 30 1 Ac c o u n t 3 7 3 10 0 DI D 63 , 00 0 63 , 00 0 30 2 59 7 - MT M e t e r s 00 0 30 3 Ac c o u n t 3 7 0 10 0 DE J 00 0 59 5 77 1 28 3 29 6 30 4 59 8 - MT M i s c e l l a n e o u s P l a n t 16 0 . 00 0 30 5 Di s t M t E x p S u b t o t a l 10 0 I S 1 7 16 0 . 00 0 68 . 84 5 17 . 96 9 46 . 78 7 16 4 63 4 11 3 8,4 8 8 30 6 To t a l D i s t r i b u t i O l 1 M a i n t e n a n c e 44 7 , 00 0 44 7 00 0 48 3 , 17 8 38 7 , 12 4 00 7 96 7 30 5 , 14 0 13 . 65 7 07 1 18 2 86 3 30 7 To t a l D i s t r i b u t i o n E x p e n s e s 6, 4 9 5 , 00 0 6,4 9 5 , 00 0 82 7 12 5 87 5 89 1 72 4 95 2 47 7 . 10 8 37 8 14 6 , 28 0 37 6 , 26 6 30 8 30 9 Cu s t o m e r A c c o u n t i n g E x p e n s e s 31 0 90 1 - 0P S u p e r v i s i o n 42 , 00 0 31 1 Cu s t A c c t g E x p S u b t o t a l 10 0 pr o 00 0 32 , 97 2 7;2 . 4 7 94 1 24 6 47 1 31 2 90 2 - 0P M e t e r R e a d i n g K0 2 85 6 , 00 0 31 3 Av g C u s t o m e r s - Al l CO I 31 4 Wt C u s t o m e r s - Me t e r R e a d i n g 10 0 C0 3 85 6 , 00 0 58 9 , 15 9 21 6 . 15 9 36 , 13 6 47 1 04 0 31 5 DA H a n d b i l l e d C0 6 31 6 Op e n xx x 31 7 90 3 - Q P C u s t o m e r R e c o r d s & C o l l e c t i o n s K0 3 64 4 . 00 0 31 8 Av g C u s t o m e r s - Al l 24 4 0 CO I 61 5 , 06 3 14 8 . 07 7 39 4 05 9 43 , 91 8 34 4 59 4 04 6 31 9 WI C u s t o m e r s - Me t e r R e a d i n g C0 3 32 0 DA H a n d b i l l e d C0 6 28 , 93 7 21 , 32 2 61 5 32 1 Op e n xx x 32 2 90 4 - Q P U n c o l l e c t i b l e A c c o u n t s 46 7 , 00 0 32 3 Re t a i l S a l e s R e v e n u e 10 0 46 7 00 0 16 8 , 11 6 76 8 11 1 13 6 44 9 43 9 13 9 95 2 32 4 90 5 - Q P M i s e C u s t o m e r A c c o u n t s E x p e n s e s KO I 28 7 . 00 0 32 5 Av g C u s t o m e r s - All 10 0 CO t 28 7 00 0 23 5 , 74 9 43 . 24 7 82 0 80 9 33 4 32 6 Wt C u s l o m e r s - Me t e r R e a d i n g C0 3 32 7 DA H a n d b i l l e d C0 6 32 8 Op e n xx x 32 9 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 29 6 00 0 29 6 . 00 0 17 4 . 07 3 71 2 48 1 19 6 . 95 2 55 , 87 0 96 , 2 0 0 51 , 05 3 37 0 33 0 33 1 Cu s t o m e r I n f o n n a t l o n E x p e n s e s 33 2 90 7 - Q P S u p e r v i s i o n 10 1 33 3 Av g C u s t o m e r s - Al l 10 0 CO I 33 4 Pr o d u c t i o n P i a n t SO l 33 5 Op e n xx x 33 6 90 8 - 0P C u s t o m e r A s s i s t a n c e Ex p e n s e s 10 2 36 2 , 00 0 33 7 Av g C u s t o m e r s - All CO I 00 0 78 6 93 2 77 3 45 0 33 8 DS M Pr o d u c t i o n P l a n t 13 1 6 SO l 31 6 . 00 0 45 5 , 17 3 10 4 , 62 1 28 0 88 7 12 4 13 1 32 6 . 63 5 19 , 98 7 56 5 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 9 o f 5 9 T, K n o x fi l e : I D 0 4 E l e c C a s e / C O S / A S S I G N B a s e C a s e . xl s Av i s t a C o r p o r a t i o n Ac c o u n t D e s c r i p t i o n 33 9 DS M O p e n 34 0 9 0 9 - 0P A d v e r t i s i n g 34 1 Av g C u s t o m e r s - All 34 2 Pr o d u c t i o n P l a n t 34 3 C Op e n 34 4 9 1 0 , OP M i s e C u s t o m e r S e r v i c e & I n f o E x p 34 5 Av g C u s t o m e r s - Al l 34 6 Pr o d u c t i o n P l a n t 34 7 C Op e n 34 8 To t a l C u s t o m e r I n f o r m a t i o n E x p e n s e s 34 9 35 0 35 1 35 2 35 3 35 4 35 5 35 6 35 7 35 8 35 9 36 0 36 1 36 2 36 3 36 4 36 5 36 6 36 7 36 8 36 9 37 0 37 1 37 2 37 3 37 4 37 5 37 6 37 7 37 8 37 9 38 0 38 1 38 2 38 3 38 4 38 5 38 6 38 7 38 8 38 9 39 0 39 1 39 2 39 3 As s i g n Sc e n a r i o : C o m p a n y B a s e C a s e la s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b y 4 - Fa c t o r (I ) (m ) (k ) Sa l e s E x p e n s e s 91 t - OP S u p e r v i s i o n Ge n e r a t i o n l e v e l C o n s u m p t i o n Av g C u s t o m e r s - All Op e n 91 2 - 0P D e m o n s t r a t i n g & S e l l i n g E x p e n s e s Ge n e r a t i o n l e v e l C o n s u m p t i o n Av g C u s t o m e r s - Al l Op e n 91 3 . 0P A d v e r t i s i n g Ex p e n s e s Ge n e r a t i o n l e v e l C o n s u m p t i o n Av g C u s t o m e r s . AI I Op e n 91 6 - o P M i s e S a l e s E x p e n s e s Ge n e r a t i o n l e v e l C o n s u m p t i o n Av g C u s t o m e r s - All Op e n To t a l S a l e s E x p e n s e s Su b t o t a l E x p e n s e s Ad m i n i s t r a t i v e & G e n e r a l E x p e n s e s 92 0 - o P A d m i n & G e n e r a l S a l a r i e s Pr o d u c t i o n P l a n t Tr a n s m i s s i o n P l a n t Dis t r i b u t i o n P l a n t Av g C u s t o m e r s - All Co r p o r a t e C o s t A l l o c a t o r 92 1 - 0P O f f i c e S u p p l i e s & E x p e n s e s Pr o d u c t i o n P l a n t Tr a n s m i s s i o n P l a n t Dis t r i b u t i o n P l a n t Av g C u s t o m e r s - All Co r p o r a t e C o s t A l l o c a t o r 92 2 - 0P A d m i n E x p e n s e s T r a n s f e r r e d - C R Co r p o r a t e C o s t A l l o c a t o r 92 3 - 0P O u t s i d e S e r v i c e s E m p l o y e d Pr o d u c t i o n P l a n t Tr a n s m i s s i o n P l a n t Di s t r i b u t i o n P l a n t Av g C u s t o m e r s - All Co r p o r a t e C o s t A l l o c a t o r 92 4 - 0P P r o p e r t y I n s u r a n c e Pr e m i u m Pr o d u c t i o n P l a n t fil e : I D O 4 E l e c C a s e / C O S / A S S I G N B a s e C a s e , xls AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 (n ) (0 ) (p ) (q ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a All o c a t i o n Al l o c a t o r To t a l s )( ) ( ) ( 10 1 10 0 C0 1 SO l )( ) ( ) ( 10 1 10 0 CO t S0 1 )( ) ( ) ( V0 1 10 0 E0 2 C0 1 )( ) ( ) ( VO l 10 0 E0 2 CO t )() ( ) ( V0 1 10 0 E0 2 C0 1 )( ) ( ) ( VO l 10 0 E0 2 CO I )( ) ( ) ( Ma n u a l l n o u t 33 2 S0 1 S0 2 42 7 S0 3 CO I 12 7 6 5 S2 3 Ma n u a l l n a u t SO l S0 2 S0 3 C0 1 53 4 9 S2 3 10 0 eg o Ma n u a l l n a u t SO l S0 2 S0 3 C0 1 84 0 2 S2 3 Ma n u a l I n p u t 30 0 I S0 1 El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 01 - 22 - Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g Str e e t & To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a l i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 . Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 56 , 00 0 56 , 00 0 46 , 00 0 8, 4 3 9 94 0 54 8 62 , 00 0 62 , 00 0 50 . 92 8 34 3 04 1 60 7 48 0 . 00 0 1, 4 8 0 , 00 0 58 9 . 88 7 12 9 33 4 28 3 , 64 1 12 4 15 2 32 6 , 63 7 59 2 75 6 00 0 00 0 55 7 58 3 74 0 76 6 19 5 12 7 31 7 , 00 0 31 7 00 0 10 1 30 3 09 5 68 , 94 8 30 , 35 3 86 . 95 7 01 4 33 1 63 , 00 0 63 , 00 0 20 . 13 3 59 0 13 . 70 3 03 2 17 , 2 8 2 99 7 26 4 33 , 00 0 33 , 00 0 10 , 54 6 40 4 17 8 16 0 05 2 52 2 13 9 42 1 00 0 42 1 , 00 0 13 4 , 53 8 30 . 67 2 91 , 56 8 40 , 31 1 11 5 , 4 8 6 65 9 76 7 69 9 00 0 69 9 , 00 0 35 , 78 3 . 88 9 41 9 , 58 9 20 , 4 9 4 04 8 73 4 . 28 2 22 , 04 5 , 73 4 52 4 . 87 9 69 6 , 57 9 25 9 , 00 0 12 8 , 29 7 37 5 10 , 20 0 38 4 12 . 10 1 84 4 94 9 44 5 84 7 11 , 25 4 58 4 02 7 10 4 25 9 50 1 11 7 16 5 , 00 8 79 , 48 3 20 , 32 6 75 1 91 6 36 1 20 5 96 6 93 2 . 84 8 53 1 . 11 7 54 6 21 6 80 8 , 16 4 29 6 00 0 62 6 . 15 9 73 9 53 , 4 5 3 94 3 , 00 0 29 . 34 8 10 , 15 1 33 3 26 4 76 8 28 4 44 6 10 2 21 , 92 3 56 0 70 0 68 0 31 7 18 1 42 6 05 8 35 4 29 0 89 1 . 37 5 97 0 , 4 9 3 20 9 , 4 3 3 30 9 . 87 0 11 3 , 4 9 4 24 0 . 08 5 50 6 20 , 4 9 5 (1 0 , 00 0 ) (1 0 , 00 0 ) 13 1 ) 10 7 ) 63 8 ) (6 0 0 ) (1 , 26 9 ) (1 4 5 ) (1 0 8 ) 02 5 . 00 0 73 9 33 1 53 6 1,4 3 8 63 6 67 3 10 2 44 8 58 8 91 7 93 0 44 8 14 5 36 0 30 . 85 6 25 , 34 6 65 0 51 8 30 2 97 9 , 95 7 52 9 , 06 0 32 9 . 97 2 48 8 , 21 6 17 8 , 81 5 37 8 . 26 6 43 , 33 8 29 1 55 7 81 3 19 2 . 93 4 44 , 34 6 11 9 , 06 0 52 , 61 5 13 8 , 4 5 1 8, 4 7 2 93 5 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 1 0 o f 5 9 T. K n o x Av i s t a C o r p o r a t i o n 30 9 00 0 As s i ~ , . Sc e n a r i o : C o m p a n y B a s e C a s e La s l l d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b y 4 - Fa c t o r (I ) (m ) Ac c o u n t D e s c r i p t i o n 39 4 Tr a n s m i s s i o n P l a n t 39 5 Dis t r i b u t i o n P l a n t 39 6 C Op e n 39 7 Co r p o r a t e C o s t A l l o c a t o r 39 8 9 2 5 - O P In j u r i e s & D a m a g e s 39 9 Pr o d u c t i o n P l a n t 40 0 Tr a n s m i s s i o n P l a n t 40 1 Dis t r i b u t i o n P l a n t 40 2 Av g C u s t o m e r s - All 40 3 Co r p o r a t e C o s t A l l o c a t o r 40 4 9 2 6 - O P Em p l o y e e P e n s i o n & B e n e f i t s 40 5 Pr o d u c t i o n P l a n t 40 6 Tr a n s m i s s i o n P l a n t 40 7 Dis t r i b u t i o n P l a n t 40 8 Av g C u s t o m e r s - Al l 40 9 Co r p o r a t e C o s t A l l o c a t o r 41 0 9 2 7 - O P Fr a n c h i s e R e q u i r e m e n t s 41 1 Pr o d u c t i o n P l a n t 41 2 Tr a n s m i s s i o n P l a n t 41 3 Dis t r i b u t i o n P l a n t 41 4 C A v g C u s t o m e r s - AI i 41 5 Re t a i l S a l e s R e v e n u e 41 6 9 2 8 - 0P R e g u l a t o r y Co m m i s s i o n E x p e n s e s 41 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 41 8 Co r p o r a t e C o s t A l l o c a t o r 41 9 Re t a i l S a l e s R e v e n u e 42 0 Op e n 42 1 Op e n 42 2 9 3 0 - O P Mis c e l l a n e o u s & G e n e r a l E x p e n s e 42 3 Pr o d u c t i o n P l a n t 42 4 Tr a n s m i s s i o n P l a n t 42 5 Dis t r i b u t i o n P l a n t 42 6 Av g C u s t o m e r s - All 42 7 Co r p o r a t e C o s t A l l o c a t o r 42 8 9 3 1 - 0P R e n t s 42 9 Pr o d u c t i o n P l a n t 43 0 Tr a n s m i s s i o n P l a n t 43 1 Dis t r i b u t i o n P l a n t 43 2 Av g C u s t o m e r s - All 43 3 Co r p o r a t e C o s t A l l o c a t o r 43 4 9 3 5 - MT M a i n t e n a n c e 0 1 G e n e r a l P l a n t 43 5 Pr o d u c t i o n P l a n t 43 6 Tr a n s m i s s i o n P l a n t 43 7 Dis t r i b u t i o n P l a n t 43 8 Av g C u s t o m e r s - All 43 9 Co r p o r a t e C o s t A l l o c a t o r 44 0 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 44 1 44 2 44 3 44 4 44 5 44 6 44 7 44 8 (k ) To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s Ta x e s O t h e r T h a n I n c o m e T a x e s Pr o p e r t y - Pro d u c t i o n Pr o d u c t i o n P l a n t Tr a n s m i s s i o n Tr a n s m i s s i o n P l a n t fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 (n ) (0 ) (p ) No t e s F u n c t i o n a l Cl a s s Al l o c a t i o n A l l o c a t o r (r ) Fu n c t i o n a l To t a l s (q ) Pr o f o r m a To t a l s 20 2 , 67 2 47 9 , 71 9 68 , 79 7 53 3 . 00 0 54 4 28 7 , 00 0 23 8 , 4 5 6 28 7 . 00 0 15 , 61 4 11 5 60 , 59 7 23 1 20 7 44 3 00 0 1, 4 6 3 . 00 0 79 6 , 00 0 28 4 . 00 0 38 3 , 00 0 03 2 00 0 26 . 06 3 33 9 . 98 0 55 6 66 4 , 4 0 1 99 0 , 00 0 99 0 , 00 0 10 0 0 0 0 (s ) Re s i d e n t i a l Se r v i c e Sc h 1 69 , 4 3 8 23 1 , 07 8 35 , 30 1 63 4 23 5 , 74 9 12 2 . 35 5 5, 4 0 1 38 2 29 , 18 9 83 2 10 6 , 4 4 2 00 0 25 4 , 37 6 14 5 , 72 5 13 7 87 7 01 4 16 3 , 76 7 27 8 34 0 , 91 4 02 1 , 09 8 Ele c t r i c U t i l i t y (t ) Ge n e r a l Se r v i c e Sc h 1 1 - 15 , 94 5 09 2 61 8 92 9 43 . 24 7 26 , 4 0 4 24 1 7,4 6 4 33 6 22 . 97 0 37 2 99 2 44 7 45 7 07 2 41 , 87 9 23 4 73 . 56 9 22 0 35 3 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n Id a h o J u r i s d i c t i o n (u ) La r g e G e n Se r v i c e Sc h 2 1 - 43 , 36 0 12 4 28 7 11 , 2 7 1 95 5 82 0 39 , 06 7 33 3 23 9 15 , 70 0 33 , 98 6 86 2 17 3 . 13 0 46 . 52 9 91 , 14 6 56 3 88 , 08 3 10 8 , 85 1 32 6 , 02 8 11 8 , 58 3 (v ) Ex t r a L a r g e Ge n S e r v i c e Sc h 2 5 19 , 15 3 28 , 82 8 12 8 81 4 12 6 . 71 6 45 3 30 9 47 3 10 5 64 1 12 , 44 8 76 , 21 7 04 2 27 , 43 2 45 8 20 , 4 3 0 39 , 86 8 11 9 , 41 2 (w ) Po t l a t c h Ex L g G e n S v c Sc h 2 5 P 50 , 96 0 95 8 73 3 30 , 2 6 9 87 5 28 0 50 0 26 , 33 2 42 1 21 8 . 35 3 36 , 05 0 72 , 53 1 46 9 80 5 84 , 33 7 25 2 . 60 4 37 8 , 87 6 (x ) Pu m p i n g Se r v i c e Sc h 3 1 - 09 4 31 7 00 1 (z ) (a a ) (y ) Str e e t & Are a L i g h t s Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 72 1 23 , 16 0 74 5 59 1 13 0 67 5 28 . 94 1 26 6 , 97 214 7 80 9 3,4 6 8 36 4 33 4 58 4 01 - 22 - 0 4 5:2 9 P M (a b ) (a c ) 10 9 S0 2 25 8 S0 3 xx x S2 3 Ma n u a l l n D u t SO l S0 2 S0 3 87 5 CO I 72 7 S2 3 Ma n u a I n D u t SO l S0 2 16 3 S0 3 CO I 55 8 S2 3 Ma n u a I n D u t SO l S0 2 10 0 S0 3 CO I RO I Ma n u a l l n D u t 79 6 E0 2 28 4 S2 3 38 3 RO I xx x xx x Ma n u a l l n D u t SO l S0 2 87 4 S0 3 CO I 17 0 8 S2 3 Ma n u a l l n D u t SO l S0 2 S0 3 CO I 10 0 S2 3 Ma n u a n D u t , 5 , 14 1 SO l 49 , 15 3 00 1 90 8 10 , 4 9 1 63 6 12 . 20 0 74 7 17 1 34 0 S0 2 11 8 , 52 6 40 . 60 9 32 5 25 , 35 8 11 , 2 0 1 80 2 80 9 42 2 10 9 S0 3 99 8 18 , 30 3 68 1 84 5 2,2 8 3 31 4 73 8 83 4 CO I 06 4 7,4 4 5 36 6 15 2 23 9 6 S2 3 83 5 , 25 9 42 8 , 58 4 92 , 4 8 9 13 6 , 84 3 50 . 12 0 10 6 . 02 5 12 . 14 7 05 1 23 7 17 7 01 7 92 5 24 8 Op e n 5 13 6 33 8 34 1 07 7 88 2 39 6 60 3 66 2 16 , 41 3 7,2 0 0 21 , 56 4 21 9 . 71 2 88 8 , 00 0 88 8 . 00 0 83 6 , 01 4 94 1 12 8 11 5 , 58 7 . 00 0 11 5 58 7 . 00 0 61 9 , 90 3 10 , 36 0 , 71 7 23 . 61 2 . 63 0 86 0 99 8 42 4 61 1 79 1 85 1 91 6 , 2 9 0 Su m 13 7 00 0 10 0 DQ I J 13 7 00 0 39 3 . 26 1 90 , 39 1 24 2 . 68 1 10 7 , 24 7 28 2 , 20 7 26 8 94 4 Su m 02 7 . 00 0 10 0 OQ D 02 7 . 00 0 69 4 , 4 7 6 15 9 , 4 7 5 43 3 . 66 4 19 1 55 4 50 9 . 67 2 30 , 94 4 21 5 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 1 1 o f 5 9 T, K n o x Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t 0 1 S e r v i c e C a l c u l a t i o n 01 - 22 - la s t I d a h o M e t h o d m o d i f i e d Fo r ! h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a l i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 , Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n Op e n 5 44 9 Di s t r i b u t i o n Su m 53 3 , 00 0 45 0 Di s t r i b u t i o n P l a n t 10 0 OQ O 53 3 , 00 0 70 1 82 7 43 5 , 19 6 91 5 , 34 0 21 2 30 7 29 , 15 1 68 , 61 5 17 0 , 56 4 45 1 Ad m i n i s t r a t i v e & G e n e r a l Su m 00 0 45 2 Ge n e r a l P l a n t 10 0 00 0 51 3 11 1 16 4 12 7 45 3 Op e n Su m 45 4 Op e n Su m 45 5 Op e n Su m 45 6 Op e n Su m 45 7 St a l e K w h G e n e r a t i o n - Pr o d u c t i o n P0 5 48 6 00 0 45 8 Co i n c i d e n t P e a k 33 . 00 1 82 2 31 , 4 2 8 30 3 16 . 71 5 7,4 3 5 16 , 61 3 14 4 18 4 45 9 Ge n e r a t i o n l e v e l C o n s u m p t i o n 16 6 . E0 2 40 5 , 17 8 12 9 , 4 8 2 29 , 51 9 88 , 12 6 38 . 79 6 11 1 , 14 6 40 9 70 1 46 0 Op e n xx x 46 1 Op e n xx x 46 2 Mo n t a n a / O r e g o n S I T - Pr o d u c t i o n P0 5 21 4 00 0 46 3 Co i n c i d e n t P e a k 33 , 00 1 35 , 58 8 13 , 83 9 21 6 36 0 3.2 7 4 31 5 50 4 46 4 Ge n e r a t i o n l e v e l C o n s u m p t i o n 16 6 , E0 2 17 8 , 4 1 2 57 , 01 5 12 , 99 8 38 , 80 5 17 . 08 3 48 , 94 1 82 2 74 9 46 5 Op e n xx x 46 6 Op e n xx x 46 7 Mi s c Pr o d u c t i o n P0 5 30 , 00 0 46 8 Co i n c i d e n t P e a k 33 , 00 1 98 9 94 0 45 1 03 2 45 9 02 5 46 9 Ge n e r a t i o n l e v e l C o n s u m p t i o n 16 6 , E0 2 25 , 01 1 99 3 82 2 44 0 39 5 86 1 39 6 10 5 47 0 Op e n xx x 47 1 Op e n xx x 47 2 Dis t r i b u t i o n Su m 00 0 47 3 Dis t r i b u t i o n Pla n t 10 0 OQ O 00 0 33 5 10 9 33 2 54 1 17 5 43 4 47 4 B& O Di s t r i b u t i o n Su m 47 5 Op e n 10 0 47 6 Ex c i s e Di s t r i b u t i o n Su m 00 0 47 7 Dis t r i b u t i o n P l a n t 10 0 I S 0 3 00 0 48 2 12 3 25 9 47 8 To t a l T a x e s O t h e r T h a n I n c o m e T a x e s 7,4 3 8 . 00 0 7, 4 3 8 , 00 0 03 6 . 59 0 74 1 , 71 2 75 1 91 7 58 1 21 0 01 3 , 14 0 12 8 . 38 2 18 5 , 04 8 47 9 48 0 De p r e c i a t i o n E x p e n s e 48 1 Pr o d u c t i o n P l a n t D e p r e c i a t i o n E x p e n s e 48 2 31 X Ste a m P r o d u c t i o n D e p r E x p P0 2 84 4 , 00 0 48 3 Co i n c i d e n t P e a k 35 , D0 1 36 7 , 31 1 53 1 68 8 12 3 . 54 5 28 2 , 77 0 12 5 , 78 6 28 1 04 8 19 , 35 9 11 6 48 4 Ge n e r a t i o n l e v e l C o n s u m p t i o n 64 , E0 2 2,4 7 6 , 68 9 79 1 , 4 6 9 18 0 , 4 3 7 53 8 , 68 0 23 7 . 14 3 67 9 . 38 8 39 . 17 5 10 . 39 6 48 5 Op e n xx x 48 6 Op e n xx x 48 7 32 X Nu c l e a r P r o d u c t i o n D e p r E x p P0 2 48 8 Co i n c i d e n t P e a k 35 , D0 1 48 9 Ge n e r a t i o n l e v e l C o n s u m p t i o n 84 , E0 2 49 0 Op e n xx x 49 1 Op e n xx x 49 2 33 X Hy d r a u l i c P r o d u c t i o n D e p r E x p P0 3 69 0 . 00 0 49 3 Co i n c i d e n t P e a k 30 . D0 1 52 3 , 22 4 20 3 , 4 5 9 27 6 10 8 , 20 7 48 , 13 4 10 7 . 54 7 7,4 0 8 19 2 49 4 Ge n e r a t i o n l e v e l C o n s u m p t i o n 69 , E0 2 16 6 , 77 6 37 2 , 88 4 85 , 00 4 25 3 , 77 4 11 1 . 71 9 32 0 , 06 2 18 , 45 6 89 8 49 5 Op e n xx x 49 6 Op e n xx x 49 7 34 X Ot h e r P r o d u c t i o n D e p r E x p P0 8 39 9 00 0 49 8 Co i n c i d e n t P e a k 13 4 9 D0 1 34 9 , 00 0 52 4 56 7 12 1 89 0 27 8 , 98 3 12 4 10 1 27 7 . 2 8 4 19 , 10 0 07 4 49 9 Ge n e r a t i o n l e v e l C o n s u m p t i o n 10 5 0 E0 2 05 0 . 00 0 33 5 , 54 6 76 , 4 9 7 22 8 . 37 5 10 0 , 53 8 28 8 . 02 9 16 , 60 9 4,4 0 8 50 0 Op e n xx x 50 1 Op e n xx x 50 2 To t a l P r o d u c t i o n Pl a n t De p r e c i a t i o n E x p e n s e 93 3 . 00 0 93 3 , 00 0 75 9 , 59 3 63 4 , 84 9 69 0 . 78 9 74 7 , 4 2 0 95 3 . 35 7 12 0 , 10 7 27 . 08 5 50 3 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 1 2 o f 5 9 T, K n o x fi l e : I D 0 4 E l e c Ca s e / C a S / A S S I G N B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A l J T l L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 . Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 50 4 Tr a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s e 50 5 35 0 L a n d & L a n d R i g h t s D e p r E x p TO I 00 0 50 6 Co i n c i d e n t P e a k 33 , DO l 13 , 6 3 7 30 3 23 2 82 0 25 4 80 3 19 3 50 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 36 3 74 4 99 4 95 2 62 0 50 6 43 3 11 5 50 8 Op e n xx x 50 9 35 2 S t r u c t u r e s & I m p r o v e m e n t s D e p r E x p TO I 73 , 00 0 51 0 Co i n c i d e n t P e a k 33 , DO l 28 0 9, 4 4 1 19 4 02 1 23 4 99 1 34 4 51 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 48 , 72 0 15 , 56 9 54 9 10 , 59 7 66 5 36 5 77 1 20 5 51 2 Op e n xx x 51 3 35 3 S l a t i o n E q u i p m e n t D e p r E x p TO I 06 9 , 00 0 51 4 Co i n c i d e n t P e a k 33 . DO t 35 5 , 54 9 13 8 , 25 8 32 . 12 6 73 , 53 0 32 . 70 9 73 , 08 2 03 4 81 0 51 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 71 3 , 45 1 22 7 99 6 51 , 97 8 15 5 . 17 6 68 , 31 3 19 5 . 70 9 28 5 99 5 51 6 Op e n xx x 51 7 35 4 T o w e r s & R x t u r e s D e p r E x p TO I 82 , 00 0 51 8 Co i n c i d e n t P e a k 33 . DO l 27 3 10 . 60 5 46 4 64 0 50 9 60 6 38 6 51 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 54 , 72 7 48 9 98 7 90 3 24 0 01 2 86 6 23 0 52 0 Op e n xx x 52 1 35 5 O v e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p TO I 80 9 00 0 52 2 Co i n c i d e n t P e a k 33 , DO l 26 9 , 07 3 10 4 , 63 1 31 2 64 6 75 3 55 . 30 7 81 0 61 3 52 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 53 9 , 92 7 17 2 , 54 3 39 , 33 6 11 7 43 4 51 . 69 8 14 8 , 10 9 54 0 26 6 52 4 Op e n xx x 52 5 35 6 P o l e s & F i x t u r e s D e p r E x p TO I 44 0 , 00 0 52 6 Co i n c i d e n t P e a k 33 , DO l 14 6 . 34 4 90 7 13 , 22 3 30 . 26 5 13 , 46 3 30 , 08 1 07 2 33 4 52 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 29 3 , 65 6 93 , 84 3 39 4 63 , 87 0 28 . 11 8 80 , 55 4 64 5 23 3 52 8 Op e n xx x 52 9 35 7 U n d e r g r o u n d C o n d u i t D e p r E x p TO I 00 0 53 0 Co i n c i d e n t P e a k 33 , DO l 99 8 38 8 20 6 20 5 53 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 00 2 64 0 14 6 43 5 19 2 54 9 53 2 Op e n xx x 53 3 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p TO I 00 0 53 4 Co i n c i d e n t P e a k 33 , DO l 32 8 90 5 21 0 48 1 21 4 47 9 53 5 Ge n e r a t i o n l e v e l C o n s u m p t i o n 66 , E0 2 67 2 1. 4 9 3 34 0 01 6 44 7 28 2 53 6 Op e n xx x 53 7 35 9 R o a d s & T r a i l s D e p r E x p TO I 8, 0 0 0 53 8 Co i n c i d e n t P e a k 33 . DO l 66 1 03 5 24 0 55 0 24 5 54 7 53 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 33 9 70 6 38 9 16 1 51 1 46 5 54 0 Op e n xx x 54 1 To t a l T r a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s e 53 2 00 0 53 2 . 00 0 86 7 , 4 9 6 19 9 , 20 6 54 1 70 6 23 9 , 2 7 7 63 6 , 65 0 65 3 01 3 54 2 54 3 Dls t r t b u t l o n P l a n t D e p r e c i a t i o n E x p e n s e 54 4 36 0 L a n d & L a n d R i g h t s D e p r E x p XO I 54 5 NC P - AI I 10 0 D0 2 54 6 NC P - w / o D A D0 3 54 7 DA S c h 2 5 DO 4 54 8 DA S t r e e t a n d A r e a L i g h t s D0 7 54 9 Av g C u s t o m e r s - Se c o n d a r y CO 2 55 0 Wt C u s t o m e r s - Me i e r s CO 4 55 1 DA S t r e e t & A r e a L i g h t s C0 5 55 2 DA S c h 2 5 P D0 5 55 3 NC P - Se c o n d a r y D0 6 55 4 NC P - Pr i m a r y D0 8 55 5 36 1 S t r u c t u r e s & I m p r o v e m e n t s D e p r E x p X0 2 53 . 00 0 55 6 NC P - AI I D0 2 55 7 NC P - w / o D A 25 3 7 D0 3 49 . 72 7 81 0 6,4 5 5 16 . 97 3 11 9 37 0 55 8 DA S c h 2 5 DO 4 84 2 84 2 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 1 3 o f 5 9 T. K n o x fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g " AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t 0 1 S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 55 9 DA S t r e e t a n d A r e a L i g h t s D0 7 56 0 Av g C u s t o m e r s - Se c o n d a r y CO 2 56 1 Wt C u s t o m e r s - Me t e r s C0 4 56 2 DA S t r e e t & A r e a L i g h t s C0 5 56 3 DA S c h 2 5 P D0 5 43 1 1,4 3 1 56 4 NC P - Se c o n d a r y D0 6 56 5 NC P - Pr i m a r y D0 8 56 6 36 2 S t a t i o n E q u i p m e n t D e p r E x p X0 3 59 6 , 00 0 56 7 NC P - AI I 00 2 56 8 NC P - w / o D A 20 2 1 2 D0 3 51 4 . 82 3 25 6 , 85 6 66 , 83 3 17 5 , 72 3 58 1 83 0 56 9 DA S c h 2 5 13 3 9 DO 4 34 , 10 6 34 , 10 6 57 0 DA S t r e e t a n d A r e a L i g h t s 00 7 57 1 Av g C u s t o m e r s - Se c o n d a r y CO 2 57 2 Wt C u s t o m e r s - Me t e r s CO 4 57 3 DA S t r e e t & A r e a L i g h t s C0 5 57 4 DA S c h 2 5 P 16 4 8 DO S 07 1 07 1 57 5 NC P - Se c o n d a r y D0 6 57 6 NC P - Pr i m a r y D0 8 57 7 36 3 S t o r a g e B a t t e r y E q u i p m e n t D e p r E x p XO I 57 8 NC P - AI I 10 0 D0 2 57 9 NC P - w / o D A D0 3 58 0 DA S c h 2 5 DO 4 58 1 DA S t r e e t a n d A r e a L i g h t s D0 7 58 2 Av g C u s t o m e r s - Se c o n d a r y CO 2 58 3 Wt C u s t o m e r s - Me t e r s CO 4 58 4 DA S t r e e t & A r e a L i g h t s C0 5 58 5 DA S c h 2 5 P D0 5 58 6 NC P - Se c o n d a r y D0 6 58 7 NC P - Pr i m a r y D0 8 58 8 36 4 P o l e s , T o w e r s & F i x t u r e s D e p r E x p X0 5 06 3 , 00 0 58 9 NC P - AI I D0 2 59 0 NC P - w / o D A D0 3 59 1 DA S c h 2 5 DO 4 59 2 DA S t r e e t a n d A r e a L i g h t s 00 7 59 , 4 2 2 59 . 42 2 59 3 Av g C u s t o m e r s - Se c o n d a r y CO 2 59 4 Wt C u s t o m e r s - Me t e r s CO 4 59 5 DA S t r e e t & A r e a L i g h t s C0 5 59 6 DA S c h 2 5 P D0 5 59 7 NC P - Se c o n d a r y D0 6 14 , 13 8 27 4 89 3 53 5 32 8 10 8 59 8 NC P - Pri m a r y 93 , D0 8 98 9 , 4 4 0 44 3 38 4 11 5 . 36 6 30 3 , 33 3 10 0 , 75 3 19 . 99 1 61 1 59 9 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p X0 6 52 5 , 00 0 60 0 NC P - Ail D0 2 60 1 NC P - w / o D A D0 3 60 2 DA S c h 2 5 DO 4 60 3 DA S t r e e t a n d A r e a L i g h t s D0 7 60 4 Av g C u s t o m e r s - Se c o n d a r y CO 2 60 5 WI C u s t o m e r s - Me t e r s CO 4 60 6 DA S t r e e t & A r e a L i g h t s C0 5 60 7 DA S c h 2 5 P D0 5 60 8 NC P - Se c o n d a r y 1.4 1 D0 6 7,4 0 3 80 8 99 1 37 5 17 2 60 9 NC P - Pr i m a r y 98 , D0 8 51 7 59 8 23 1 . 94 4 60 . 35 1 15 8 . 68 0 52 , 70 6 10 , 4 5 8 3, 4 5 8 61 0 36 6 U n d e r g r o u n d C o n d u i t D e p r E x p X0 7 35 3 00 0 61 1 NC P - AII 00 2 61 2 NC P - w/ o D A D0 3 61 3 DA S c h 2 5 D0 4 Ex h i b n 1 6 . S c h e d u l e 2 Pa g e 1 4 o f 5 9 T, K n o x fil e : I D 0 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s l y " AV I S T A U T i l I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - la s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 61 4 DA S t r e e t a n d A r e a L i g h t s D0 7 61 5 Av g C u s t o m e r s - Se c o n d a r y CO 2 61 6 WI C u s t o m e r s - Me t e r s CO 4 61 7 DA S t r e e t & A r e a L i g h t s C0 5 61 8 DA S c h 2 5 P D0 5 61 9 NC P - Se c o n d a r y D0 6 15 . 95 6 20 9 13 6 11 9 37 0 12 2 62 0 NC P - Pr i m a r y 95 , D0 8 33 7 . 04 4 15 1 03 5 39 , 29 9 10 3 , 32 8 32 1 81 0 25 2 62 1 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p X0 8 76 6 , 00 0 62 2 NC P - AI I DO 2 62 3 NC P - w / o D A DO 3 62 4 DA S c h 2 5 DO 4 62 5 DA S t r e e t a n d A r e a L i g h t s DO 7 62 6 Av g C u s t o m e r s - Se c o n d a r y CO 2 62 7 WI C u s t o m e r s - Me t e r s CO 4 62 8 DA S t r e e t & A r e a L i g h t s C0 5 62 9 DA S c h 2 5 P D0 5 63 0 NC P - Se c o n d a r y DO 6 34 , 62 3 17 , 81 3 63 5 10 7 80 3 26 6 63 1 NC P - Pr i m a r y 95 . 4 8 D0 8 73 1 37 7 32 7 . 74 2 85 , 27 7 22 4 . 2 1 9 74 , 47 5 14 , 88 7 63 2 36 8 L i n e T r a n s f o r m e r s D e p r E x p X0 9 09 8 , 00 0 63 3 NC P - AI I D0 2 63 4 NC P - w / o D A D0 3 63 5 DA S c h 2 5 00 4 63 6 OA S t r e e t a n d A r e a L i g h t s DO 7 63 7 Av g C u s t o m e r s - Se c o n d a r y CO 2 63 8 WI C u s t o m e r s - Me t e r s CO 4 63 9 OA S t r e e t & A r e a L i g h t s C0 5 64 0 OA S c h 2 5 P 00 5 64 1 NC P - Se c o n d a r y 10 0 D0 6 09 8 . 00 0 56 4 . 88 8 14 6 , 98 1 35 2 , 23 8 25 , 4 7 0 8,4 2 3 64 2 NC P , Pr i m a r y 00 8 64 3 36 9 S e r v i c e s O e p r E x p X1 0 68 9 , 00 0 64 4 NC P - AJ I 00 2 64 5 NC P - w / o O A 00 3 64 6 OA S c h 2 5 00 4 64 7 OA S t r e e t a n d A r e a L i g h t s 00 7 64 8 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 68 9 . 00 0 56 6 , 83 5 10 3 , 98 4 11 , 4 2 7 75 4 64 9 Wt C u s t o m e r s - Me i e r s CO 4 65 0 OA S t r e e t & A r e a L i g h t s C0 5 65 1 OA S c h 2 5 P 00 5 65 2 NC P - Se c o n d a r y DO 6 65 3 NC P - Pr i m a r y 00 8 65 4 37 0 M e i e r s O e p r E x p XI I 21 0 , 00 0 65 5 NC P - AI I 00 2 65 6 NC P - w / o O A 00 3 65 7 OA S c h 2 5 00 4 65 8 OA S t r e e t a n d A r e a L i g h t s 00 7 65 9 Av g C u s t o m e r s - Se c o n d a r y CO 2 66 0 Wt C u s t o m e r s - Me i e r s 10 0 C0 4 21 0 . 00 0 90 , 83 9 99 1 44 . 90 8 75 1 15 2 10 , 35 8 66 1 OA S t r e e t & A r e a L i g h t s C0 5 66 2 OA S c h 2 5 P 00 5 66 3 NC P - Se c o n d a r y 00 6 66 4 NC P - Pri m a r y 00 8 66 5 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s O e p r E x p X1 0 66 6 NC P - AII 00 2 66 7 NC P - w / o O A 00 3 66 8 OA S c h 2 5 00 4 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 1 5 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As S l g l I AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e l & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To l a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - 3 2 Sc h 4 1 - 4 9 O p e n 2 a p e n 3 a p e n 4 Op e n 5 66 9 OA S t r e e t a n d A r e a L i g h t s DO 7 67 0 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 67 1 WI C u s t o m e r s - Me t e r s C0 4 67 2 OA S t r e e t & A r e a L i g h t s C0 5 67 3 OA S c h 2 5 P 00 5 67 4 NC P - Se c o n d a r y 00 6 67 5 NC P - Pr i m a r y DO 8 67 6 37 2 L e a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s O e p r E X I X1 0 67 7 NC P - AJ I 00 2 67 8 NC P - w / o O A 00 3 67 9 OA S c h 2 5 00 4 68 0 OA S t r e e l a n d A r e a L i g h t s 00 7 68 1 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 68 2 WI C u s t o m e r s - Me t e r s CO 4 68 3 OA S t r e e t & A r e a L i g h t s C0 5 68 4 OA S c h 2 5 P 00 5 68 5 NC P - Se c o n d a r y 00 6 68 6 NC P - Pr i m a r y 00 8 68 7 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s O e p r E x p X1 2 31 7 . 00 0 68 8 NC P - AJ I 00 2 68 9 NC P , w / o O A 00 3 69 0 OA S c h 2 5 00 4 69 1 OA S t r e e t a n d A r e a L i g h t s DO 7 69 2 Av g C u s t o m e r s - Se c o n d a r y CO 2 69 3 WI C u s t o m e r s - Me t e r s CO 4 69 4 OA S t r e e t & A r e a L i g h t s 10 0 C0 5 31 7 00 0 31 7 00 0 69 5 OA S c h 2 5 P DO 5 69 6 NC P - Se c o n d a r y DO 6 69 7 NC P - Pr i m a r y DO 8 69 8 To t a l D i s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 67 0 , 00 0 67 0 , 00 0 69 5 , 43 7 69 6 . 19 1 41 3 , 96 6 29 9 , 95 5 48 , 65 4 10 8 , 99 1 40 6 , 80 7 69 9 70 0 Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 70 1 30 3 . Co m p u t e r S o f t w a r e A m o r t E x p MO 4 44 4 . 00 0 70 2 PI T I D P l a n t S0 5 70 3 La b o r P I T I D T o t a l S2 1 70 4 La b o r O & M e x c f A & G S2 2 70 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 44 4 00 0 74 0 , 93 8 15 9 , 89 5 23 6 . 57 5 86 , 64 8 18 3 , 29 7 00 0 15 . 64 7 70 6 38 9 L a n d & L a n d R i g h t s O e p r E x p MO 4 00 0 70 7 PIT I D P l a n t S0 5 70 8 La b o r P l T l D T o t a l S2 1 70 9 La b o r a & M e x c l A & G S2 2 71 0 Co r p o r a l e C o s l A l l o c a t o r 10 0 S2 3 00 0 51 3 11 1 16 4 12 7 71 1 39 0 S t r u c t u r e s & I m p r o v e m e n t s O e p r E x p MO 4 28 6 . 00 0 71 2 PI T I D P l a n t S0 5 71 3 La b o r P I T I D T o t a l S2 1 71 4 La b o r O & M e x c l A & G S2 2 71 5 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 28 6 00 0 14 6 75 1 66 9 46 , 85 6 16 2 36 , 30 4 15 9 09 9 71 6 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t O e p r E x p MO 4 91 3 , 00 0 71 7 PI T I D P l a n t S0 5 71 8 La b o r P I T I D T o t a l S2 1 71 9 La b o r a & M e x c l A & G S2 2 72 0 Co r p o r a l e C o s t A l l o c a t o r 10 0 S2 3 91 3 00 0 46 8 , 4 7 4 10 1 09 7 14 9 58 0 78 5 11 5 , 89 3 27 8 89 3 72 1 39 2 T r a n s p o r t a t i o n E q u i p m e n t O e p r E x p MO 4 35 , 00 0 72 2 PIT I D P l a n t S0 5 La b o r P I T I D T o t a l S2 1 72 3 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 1 6 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n Ac c o u n t D e s c r i p t i o n 72 4 72 5 72 6 72 7 72 8 72 9 73 0 73 1 73 2 73 3 73 4 73 5 73 6 73 7 73 8 73 9 74 0 74 1 74 2 74 3 74 4 74 5 74 6 74 7 74 8 74 9 75 0 75 1 75 2 75 3 75 4 75 5 75 6 75 7 75 8 75 9 Am o r t i z a t i o n 76 0 Am o r t i z a t i o n o f T r a n s m i s s i o n R e l a t e d I n t a n g i b l e P l a n t 76 1 Pr o d u c l i o n P l a n t 76 2 Tr a n s m i s s i o n P l a n t 76 3 Op e n 76 4 Op e n 76 5 Am o r t i z a t i o n o f H V d r o R e l i c e n s i n g C o s t s 76 6 Co i n c i d e n t P e a k 76 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 76 8 Op e n 76 9 Op e n 77 0 De f e r r e d M O P S A m o r t Sm a l l G e n C a p C o s l A m o r t 77 1 Co i n c i d e n t P e a k 77 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 77 3 Op e n 77 4 Op e n 77 5 Am o r t i z a t i o n o f A c q , A d j , Co l s t r i p C o m m o n A F U D C 77 6 Co i n c i d e n t P e a k Ge n e r a t i o n L e v e l C o n s u m p t i o n 77 8 Op e n As s i g l l Sc e n a r i o : C o m p a n y B a s e C a s e La s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b V 4 - Fa c t o r (I ) (m ) (k ) La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 3 S t o r e s E q u i p m e n t D e p r E x p PIT I D P l a n t La b o r P l T l D T o t a l La b o r O & M e x e l A & G Co r p o r a t e C o s t A l l o c a t o r 39 4 T o o l s , S h o p & G a r a g e E q u i p m e n t D e p r E x p PI T I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s l A l l o c a t o r 39 5 L a b o r a t o r y E q u i p m e n t D e p r E x p PIT I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a l e C o s t A l l o c a t o r 39 6 P o w e r O p e r a t e d E q u i p m e n t D e p r E x p PIT I D P l a n t La b o r P l T l D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 7 C o m m u n i c a t i o n E q u i p m e n t D e p r E x p PI T I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 8 M i s c e l l a n e o u s E q u i p m e n t D e p r E x p PIT I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e n s e To t a l D e p r e c i a t i o n E x p e n s e fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xl s AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 (n ) (0 ) (p ) (Q ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Al l o c a t i o n Al l o c a t o r To t a l s S2 2 10 0 S2 3 M0 4 00 0 S0 5 S2 1 S2 2 10 0 S2 3 MO 4 55 , 00 0 S0 5 S2 1 S2 2 10 0 S2 3 M0 4 00 0 S0 5 S2 1 S2 2 10 0 S2 3 MO 4 54 , 00 0 S0 5 S2 1 S2 2 10 0 S2 3 MO 4 05 0 , 00 0 S0 5 S2 1 S2 2 10 0 S2 3 MO 4 00 0 S0 5 S2 1 S2 2 10 0 S2 3 Ma n u a l l n o u t SO l 10 0 S0 2 xx x xx x P0 3 Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 01 - 22 - Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M (r ) (s ) (t) (u ) (v ) (w ) (x ) (V ) (z ) (a a ) (a b ) (a c ) Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - 1 2 Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 35 , 00 0 95 9 87 6 73 4 10 0 44 3 50 9 37 9 00 0 59 2 77 5 14 7 42 0 88 9 10 2 00 0 28 , 2 2 1 09 0 01 1 30 0 98 2 80 0 59 6 44 . 00 0 22 . 57 7 87 2 7,2 0 9 64 0 58 5 64 0 47 7 54 . 00 0 70 8 97 9 64 7 24 0 85 5 78 5 58 5 05 0 , 00 0 53 8 , 77 0 11 6 . 26 7 17 2 , 02 5 63 . 00 6 13 3 . 28 4 15 . 27 0 11 , 37 8 00 0 53 9 33 2 49 1 18 0 38 1 89 2 , 00 0 89 2 00 0 99 7 04 3 43 0 , 96 3 63 7 , 63 9 23 3 , 54 3 49 4 , 03 8 56 , 60 2 42 , 17 4 20 . 02 7 00 0 20 . 02 7 00 0 31 9 . 56 8 96 1 , 00 8 4,2 8 4 , 09 9 52 0 , 19 4 13 2 , 69 9 32 4 35 3 48 5 . 07 8 00 0 00 0 37 0 31 5 85 6 37 8 00 6 11 3 , 00 0 98 5 13 . 60 4 16 1 23 5 21 8 19 1 49 5 78 . 01 5 24 . 93 1 68 4 16 , 96 8 7,4 7 0 40 1 23 4 32 7 18 4 . 00 0 18 4 , 00 0 55 0 16 . 62 5 38 , 05 3 16 . 92 7 82 1 60 5 41 9 00 0 23 . 83 2 26 7 15 3 92 9 19 2 89 9 33 7 43 , 16 8 13 , 79 5 14 5 38 9 13 3 84 2 68 3 18 1 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 1 7 o f 5 9 T, K n o x Av i s t a C o r p o r a t i o n 30 , DO l 69 , E0 2 xx x xx x PO 4 10 0 D0 1 E0 2 xx x xx x P0 2 35 , DO l 64 , E0 2 xx x As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s l o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s l l d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No l e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a l c h Pu m p i n g St r e e l & Ac c o u n l D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 77 9 Op e n xx x 76 0 Am o r t i z a t i o n o t C O 2 C r e d i t s (1 . 00 0 ) 76 1 Pr o d u c t i o n P l a n t 10 0 I S O l 00 0 ) (3 4 6 ) (7 9 ) (2 1 3 ) (9 4 ) (2 4 6 ) (1 5 ) (3 ) 76 2 To t a l A m o r t i z a t i o n E x p e n s e 36 7 , 00 0 36 7 00 0 13 4 . 17 2 31 , 00 4 21 6 34 , 22 5 63 , 91 0 40 1 07 3 76 3 To t a l D e p r e c i a t i o n & A m o r t i z a t i o n E x p e n s e 20 . 39 4 00 0 20 , 39 4 00 0 45 3 , 74 0 99 2 , 01 2 36 1 , 31 5 55 4 , 4 1 9 3, 2 1 6 . 60 9 32 9 , 75 4 46 6 , 15 1 76 4 76 5 Ot h e r I n c o m e R e l a t e d I t e m s 76 6 Se t t l e m e n l E x c h a n g e P o w e r PO I 76 7 Co i n c i d e n t P e a k 00 1 76 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 E0 2 76 9 Op e n xx x 79 0 Op e n xx x 79 1 Ce n t r a l i a G a i n A m o r t i z a t i o n P0 2 79 2 Co i n c i d e n t P e a k 35 , 00 1 79 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 79 4 Op e n xx x 79 5 Op e n xx x 79 6 PG E M o n e t i z a t i o n A m o r t i z a t i o n 79 7 Pr o d u c t i o n P l a n t 10 0 79 6 BP A R e s i d e n t i a l E x c h a n g e A m o r t i z a t i o n 79 9 Op e n 60 0 Op e n 60 1 Op e n 60 2 Op e n 60 3 Op e n 60 4 To t a l O t h e r I n c o m e I t e m s 60 5 Op e r a t i n g E x p e n s e s B e f o r e I n c o m e T a x I t e m s 14 3 , 41 9 . 00 0 14 3 , 4 1 9 , 00 0 56 . 11 0 , 23 3 13 , 09 4 44 1 29 , 72 5 . 66 3 99 6 , 62 7 65 4 . 36 0 2,2 4 9 , 96 6 56 7 , 4 6 9 60 6 In c o m e T a x I t e m s 60 7 To t a l I n c o m e T a x - S t a t e Su m 55 4 , 00 0 60 8 In c o m e T a x A l l o c a t o r A 10 0 55 4 , 00 0 93 . 12 2 11 0 , 05 6 22 0 , 10 6 31 6 96 , 4 9 9 27 0 63 0 60 9 To t a l I n c o m e T a x - F e d e r a l Su m 77 4 00 0 61 0 In c o m e T a x A l l o c a t o r A 10 0 77 4 00 0 13 0 , 10 1 15 3 , 76 1 30 7 51 3 15 , 61 0 13 4 , 62 0 93 7 05 6 61 1 To t a l I n v e s t m e n t T a x C r e d i t A m o r t i z a t i o n Su m 61 2 In c o m e T a x A l l o c a t o r A 10 0 61 3 To t a l D e f e r r e d I n c o m e T a x E x p e n s e Su m 2, 4 6 6 . 00 0 61 4 In c o m e T a x A l l o c a t o r A 10 0 I R 0 3 46 6 . 00 0 41 4 50 6 46 9 . 69 0 97 9 , 75 2 50 . 37 3 42 9 , 54 2 63 , 51 9 36 . 41 7 61 5 To t a l I n c o m e T a x I t e m s 79 4 . 00 0 79 4 , 00 0 63 7 73 1 75 3 70 7 50 7 . 37 2 49 9 66 0 , 66 1 97 , 72 5 59 , 10 5 61 6 61 7 To t a l O p e r a t i n g E x p e n s e s 14 7 21 3 , 00 0 14 7 21 3 . 00 0 56 , 74 7 96 4 13 , 64 6 . 14 6 31 , 23 3 , 23 4 12 . 07 4 12 7 31 5 , 22 1 34 7 . 71 2 64 6 , 59 4 61 6 61 9 Op e r a t i n g R e v e n u e s 62 0 44 X F r o m S a l e o f E l e c t r i c i t y ( R e t a i l ) (1 4 6 , 2 4 6 , 00 0 ) 62 1 Di r e c t I n p u t All o c W k s L i n e 6 1 (1 4 6 , 24 6 , 00 0 ) (5 2 . 64 6 , 00 0 ) (1 6 , 21 2 00 0 ) (3 4 , 60 4 . 00 0 ) (1 0 , 47 5 , 00 0 ) (2 7 69 6 , 00 0 ) (2 , 54 9 , 00 0 ) ( 1 , 66 4 , 00 0 ) 62 2 Op e n 62 3 44 7 F r o m S a l e o f E l e c t r i c i t y ( W h o l e s a l e ) Su m (1 6 , 97 6 , 00 0 ) 62 4 Pr o d u c t i o n P l a n t 10 0 DQ U (1 6 , 97 6 , 00 0 ) (5 . 67 1 59 2 ) 34 9 , 56 2 ) (3 , 62 3 36 0 ) 60 1 24 6 ) 21 3 , 49 6 ) (2 5 7 , 62 6 ) (5 6 , 69 3 ) 62 5 Op e n 62 6 To t a l R e v e n u e s F r o m S a l e o r D i s t r i b u t i o n o f E l e c t r i c i t y (1 6 3 , 22 4 00 0 ) (1 6 3 . 22 4 00 0 ) (5 6 , 51 9 . 59 2 ) (1 7 , 56 1 , 56 2 ) (3 8 , 4 2 7 , 36 0 ) (1 2 . 07 6 , 24 6 ) (3 1 90 9 , 4 9 6 ) (2 , 60 6 , 62 6 ) (1 , 92 2 , 69 3 ) 62 7 62 6 Ot h e r O p e r a t i n g R e v e n u e s 62 9 45 1 M i s c e l l a n e o u s S e r v i c e R e v e n u e s Su m (2 0 3 , 00 0 ) 63 0 Dis b i b u t i o n P l a n t 10 0 DQ D (2 0 3 , 00 0 ) (9 7 . 76 4 ) (2 5 , 00 6 ) (5 2 . 59 4 ) (1 2 . 19 9 ) (1 , 67 5 ) (3 . 94 3 ) (9 , 60 0 ) 63 1 45 3 S a l e s o f W a t e r a n d W a t e r P o w e r Su m (1 2 9 . 00 0 ) 63 2 Co i n c i d e n t P e a k 10 0 (1 2 9 , 00 0 ) (5 0 . 16 2 ) (1 1 65 6 ) (2 6 . 67 6 ) (1 1 66 7 ) (2 6 , 51 6 ) 62 6 ) (2 9 4 ) 63 3 45 4 R e n t F r o m E l e c t r i c P r o p e r t y Ma n u a l I n p u t (6 2 6 , 00 0 ) Ex h i M 1 6 , S c h e d u l e 2 Pa g e 1 8 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xts Av i s t a C o r p o r a t i o n As s I ~ " AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t 0 1 S e r v i c e C a l c u i a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r ! h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a f i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a f La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g S~ e e t & Ac c o u n t D e s c r i p f i o n All o c a f i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 83 4 Pr o d u c t i o n P l a n t 16 7 (1 6 4 , 38 2 ) (5 6 . 85 6 ) (1 3 , 06 8 ) (3 5 . 08 6 ) (1 5 , 50 5 ) (4 0 . 80 0 ) (2 , 4 9 7 ) (5 7 0 ) 83 5 Dis t r i b u t i o n P l a n t 47 1 S0 3 (4 6 3 . 61 8 ) (2 2 3 , 32 2 ) (5 7 10 8 ) (1 2 0 , 11 5 ) (2 7 . 86 0 ) (3 , 82 5 ) (9 . 00 4 ) (2 2 . 38 2 ) 83 6 45 6 O t h e r E l e c t r i c R e v e n u e s - W h e e l i n g Su m (3 , 74 1 , 00 0 ) 83 7 Tr a n s m i s s i o n P l a n t 10 0 74 1 00 0 ) (1 , 28 1 71 5 ) (2 9 4 32 4 ) (8 0 0 , 36 3 ) (3 5 3 , 52 8 ) (9 4 0 . 64 3 ) (5 7 11 0 ) (1 3 , 31 6 ) 83 8 Op e n Su m 83 9 To t a l O t h e r O p e r a f i n g R e v e n u e s 70 1 00 0 ) 70 1 , 00 0 ) 70 9 , 84 0 ) (4 0 1 , 16 2 ) 03 4 83 7 ) (4 2 0 96 0 ) (1 , 01 3 , 4 5 9 ) (7 4 37 9 ) (4 6 , 36 3 ) 84 0 84 1 To t a l O p e r a t i n g R e v e n u e s (1 6 7 92 5 , 00 0 ) (1 6 7 92 5 , 00 0 ) (6 0 , 2 2 9 , 4 3 2 ) (1 7 96 2 74 4 ) (3 9 , 4 6 2 19 7 ) (1 2 49 7 , 2 0 8 ) (3 2 , 92 2 , 95 7 ) (2 , 88 1 20 7 ) 96 9 25 6 ) 84 2 84 3 Ne t O p e r a t i n g E x p e n s e ( I n c o m e ) (2 0 71 2 , 00 0 ) (2 0 . 71 2 , 00 0 ) 48 1 46 8 ) 11 4 59 6 ) 22 8 . 96 2 ) (4 2 3 , 08 1 ) 60 7 73 6 ) (5 3 3 . 49 5 ) (3 2 2 , 66 1 ) B4 4 84 5 Ra t e B a s e 84 6 Pla n t I n S e r v i c e 84 7 In t a n g i b l e P l a n t 84 8 30 1 , XX O r g a n i z a t i o n MO 4 00 0 84 9 PIT I O P l a n t S0 5 85 0 La b o r P I T I O T o t a l S2 1 85 1 La b o r O & M e x e l A & G S2 2 85 2 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 00 0 56 6 55 4 81 9 30 0 63 5 85 3 30 2 . XX F r a n c h i s e s & C o n s e n t s P0 3 19 1 . 00 0 85 4 Co i n c i d e n t P e a k 30 , 00 1 60 7 13 4 62 4 94 4 14 5 . 21 4 33 2 36 7 14 7 . 84 8 33 0 . 34 3 22 , 75 5 66 3 85 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 58 3 , 86 6 14 5 . 28 7 26 1 09 9 77 9 , 4 9 1 34 3 , 15 5 98 3 . 10 1 56 . 6B B 15 , 04 4 85 6 Op e n xx x 85 7 Op e n xx x 85 8 30 3 , 00 M i s c e l l a n e o u s T0 1 34 1 00 0 85 9 Co i n c i d e n t P e a k 33 , 00 1 11 3 41 7 10 3 10 , 24 8 23 , 4 5 5 10 . 43 4 23 , 31 3 60 6 25 8 86 0 Ge n e r a t i o n L e v e l C o n s u m p f i o n 66 , E0 2 22 7 . 58 3 72 , 72 8 16 , 58 0 49 , 49 9 21 , 79 1 62 , 4 2 9 60 0 95 5 86 1 Op e n xx x 86 2 30 3 . 1X M i s c e l l a n e o u s - C o m p u t e r S o f t w a r e MO 4 81 6 , 00 0 86 3 PI T I O P l a n t S0 5 86 4 La b o r P I T I O T o t a l S2 1 86 5 La b o r O & M e x c l A & G S2 2 86 6 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 81 6 , 00 0 98 4 27 5 64 4 00 8 95 2 , 85 4 34 8 , 99 4 73 8 , 26 4 84 , 58 3 63 . 02 3 86 7 To t a l I n t a n g i b l e P l a n t 35 3 , 00 0 35 3 00 0 87 3 . 90 3 07 7 70 3 13 8 , 4 8 6 87 2 52 2 13 8 , 08 4 16 9 . 30 4 99 7 86 8 86 9 Pr o d u c t i o n P l a n t 87 0 31 X Ste a m P r o d u c t i o n P0 2 13 1 19 9 , 00 0 87 1 Co i n c i d e n t P e a k 35 , 00 1 46 . 66 7 , 4 8 4 18 , 14 6 , 95 5 21 6 , 68 5 65 1 18 2 29 3 , 16 7 59 2 , 39 4 66 0 . 75 1 10 6 , 35 2 87 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 84 , 53 1 , 51 6 01 3 . 51 6 15 8 46 3 18 , 38 5 61 4 09 3 . 89 7 23 , 18 8 , 09 4 33 7 , 09 2 35 4 84 0 87 3 Op e n xx x 87 4 Op e n xx x 87 5 32 X Nu c l e a r P r o d u c t i o n P0 2 87 6 Co i n c i d e n t P e a k 35 , 00 1 87 7 Ge n e r a t i o n L e v e f C o n s u m p t i o n 64 , E0 2 87 8 Op e n xx x 87 9 Op e n xx x 88 0 33 X Hy d r a u l i c P r o d u c t i o n P0 3 11 0 , 85 9 . 00 0 88 1 Co i n c i d e n t P e a k 30 , 00 1 34 , 32 1 94 6 34 6 31 2 10 1 19 2 09 8 , 03 3 15 7 , 4 4 1 05 4 79 7 48 5 , 95 4 78 , 21 7 88 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 76 , 53 7 05 4 24 , 4 5 8 , 74 7 57 6 . 03 4 16 . 64 6 81 7 32 8 , 4 2 7 20 . 99 5 , 10 9 21 0 . 63 8 32 1 28 1 88 3 Op e n xx x 88 4 Op e n xx x 88 5 34 X Oth e r P r o d u c t i o n P0 6 58 , 21 1 00 0 88 6 Co i n c i d e n t P e a k 33 0 2 1 00 1 33 , 02 1 . 00 0 12 , 84 0 , 4 3 1 98 3 . 64 4 82 8 . 98 8 03 7 . 76 1 78 7 39 0 46 7 . 53 4 75 , 25 2 88 7 Ge n e r a t i o n L e v e l C o n s u m p f i o n 25 1 9 0 E0 2 25 , 19 0 , 00 0 04 9 , 90 3 83 5 19 3 5,4 7 8 , 82 8 41 1 , 94 4 90 9 . 94 5 39 8 44 7 10 5 74 1 88 8 Op e n xx x Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 1 9 o f 5 9 T, K n o x fi l e : 1 0 0 4 E l e c C a s e / C a S / A S S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As S i g n AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 , Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No l e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 88 9 Op e n xx x 89 0 To t a l P r o d u c t i o n P l a n t 30 0 , 26 9 , 00 0 30 0 . 26 9 , 00 0 10 3 . 85 5 . 86 3 87 1 21 0 08 9 , 46 2 28 , 32 2 . 63 6 74 , 52 7 , 72 9 56 0 , 4 1 7 04 1 68 3 89 1 89 2 Tr a n s m i s s i o n P l a n t 89 3 35 0 L a n d & L a n d R i g h t s TO I 26 1 00 0 89 4 Co i n c i d e n t P e a k 33 . 00 1 1, 4 1 7 , 2 0 9 55 1 09 1 12 8 , 05 3 29 3 , 08 9 13 0 , 37 6 29 1 , 30 4 20 , 06 6 23 0 89 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 84 3 , 79 1 90 8 , 78 3 20 7 . 18 2 61 8 . 52 5 27 2 , 29 3 78 0 , 08 9 98 2 93 7 89 6 Op e n xx x 89 7 35 2 S t r u c t u r e s & I m p r o v e m e n t s TO I 46 9 . 00 0 89 8 Co i n c i d e n t P e a k 33 . 00 1 15 3 , 78 9 44 8 , 65 9 10 4 , 2 5 2 23 8 , 61 2 10 6 14 3 23 7 . 15 9 16 , 33 6 62 9 89 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 31 5 , 21 1 73 9 , 86 6 16 8 . 67 2 50 3 , 55 9 22 1 68 2 63 5 , 09 2 36 . 62 1 71 9 90 0 Op e n xx x 90 1 35 3 S t a t i o n E q u i p m e n t TO I 51 0 00 0 90 2 Co i n c i d e n t P e a k 33 , 00 1 80 6 . 22 6 36 8 . 64 1 24 7 47 5 85 5 , 23 0 1, 2 7 0 , 10 1 83 7 . 83 8 19 5 , 47 8 46 3 90 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 27 , 70 3 , 77 4 85 3 , 2 2 3 01 8 33 2 02 5 57 4 65 2 , 63 8 59 9 50 5 43 8 , 2 0 9 11 6 , 29 3 90 4 Op e n xx x 90 5 35 4 T o w e r s & F i x t u r e s TO I 86 8 , 00 0 90 6 Co i n c i d e n t P e a k 33 , 00 1 95 1 69 7 75 8 , 93 0 17 6 . 34 7 40 3 , 62 5 17 9 . 54 6 40 1 16 7 27 , 63 3 44 8 90 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 91 6 . 30 3 1,2 5 1 . 52 3 28 5 31 9 85 1 79 6 37 4 98 6 07 4 , 2 9 3 94 7 16 . 44 0 90 8 Op e n xx x 90 9 35 5 P o l e s & F i x t u r e s TO I 92 8 , 00 0 91 0 Co i n c i d e n t P e a k 33 , 00 1 28 8 , 85 3 61 2 , 03 1 83 9 , 30 3 92 1 00 4 85 4 , 52 6 90 9 . 30 2 13 1 51 8 21 , 16 9 91 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 18 . 63 9 . 14 7 95 6 , 46 4 35 7 93 7 05 4 01 7 78 4 , 69 9 11 2 , 96 0 29 4 . 82 8 78 , 24 2 91 2 Op e n xx x 91 3 35 6 C N e r h e a d C o n d u c t o r s & D e v i c e s TO I 69 2 , 00 0 91 4 Co i n c i d e n t P e a k 33 , 00 1 21 2 . 55 9 19 3 , 50 7 74 2 05 4 69 8 . 41 8 75 5 . 51 3 68 8 . 07 3 11 6 , 2 7 9 71 6 91 5 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 16 , 4 7 9 . 44 1 5, 2 6 6 , 29 2 1, 2 0 0 , 59 4 58 4 28 0 57 7 , 90 7 52 0 , 52 5 26 0 66 6 69 , 17 6 91 6 Op e n xx x 91 7 35 7 U n d e r g r o u n d C o n d u i l TO I 19 3 . 00 0 91 8 Co i n c i d e n t P e a k 33 . 00 1 64 , 19 2 24 . 96 1 80 0 27 5 90 5 13 , 19 4 90 9 14 6 91 9 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 12 8 . 80 8 41 , 16 3 38 4 28 , 01 6 12 , 33 3 35 , 33 4 03 7 54 1 92 0 Op e n xx x 92 1 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s TO I 45 3 , 00 0 92 2 Co i n c i d e n t P e a k 33 , 00 1 15 0 . 66 8 58 , 58 8 13 , 61 4 15 9 13 , 86 1 30 , 96 9 13 3 34 3 92 3 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 30 2 , 33 2 96 , 61 6 02 6 65 . 75 7 28 , 94 8 82 , 93 4 78 2 26 9 92 4 Op e n xx x 92 5 35 9 R o a d s & T r a i l s TO I 62 7 00 0 92 6 Co i n c i d e n t P e a k 33 , 00 1 20 8 , 54 0 09 2 18 , 84 3 43 . 12 8 19 , 18 5 42 . 86 5 95 3 47 5 92 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 41 8 , 46 0 13 3 , 72 6 48 6 01 5 40 , 06 8 11 4 78 9 61 9 75 7 92 8 Op e n xx x 92 9 To t a l T r a n s m i s s i o n P l a n t 10 9 . 00 1 . 00 0 10 9 , 00 1 . 00 0 37 . 34 5 , 15 4 57 5 , 67 3 23 . 32 0 08 0 10 , 30 0 , 71 0 27 , 4 0 7 . 39 3 66 3 , 99 8 38 7 . 99 2 93 0 93 1 Dis t r i b u t i o n Pl a n t 93 2 36 0 L a n d & L a n d R i g h t s X0 1 89 0 , 00 0 93 3 NC P - AI I 10 0 00 2 89 0 , 00 0 31 9 , 90 7 83 . 23 8 21 8 . 85 9 69 5 17 6 . 10 7 14 , 4 2 4 77 0 93 4 NC P - w / o O A 00 3 93 5 OA S c h 2 5 00 4 93 6 OA S t r e e t a n d A r e a L i g h t s 00 7 93 7 Av g C u s t o m e r s - Se c o n d a r y CO 2 WI C u s t o m e r s - Me t e r s CO 4 93 8 OA S t r e e t & A r e a L i g h t s C0 5 93 9 OA S c h 2 5 P 00 5 94 0 NC P - Se c o n d a r y 00 6 94 1 NC P - Pr i m a r y 00 8 94 2 94 3 36 1 S t r u c t u r e s & I m p r o v e m e n t s X0 2 62 7 00 0 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 2 0 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As S I Q I I AV I S T A l I T l L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r ! h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c \ i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n Al l o c a t o r To l a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n Op e n 5 94 4 NC P . AII 00 2 94 5 NC P - w / o D A 25 3 7 D0 3 2, 4 6 4 , 75 6 22 9 , 71 8 31 9 96 7 84 1 , 2 8 9 55 , 44 6 18 , 33 6 94 6 DA S c h 2 5 DO 4 32 3 32 3 94 7 DA S t r e e t a n d A r e a L i g h t s D0 7 94 8 Av g C u s t o m e r s - Se c o n d a r y CO 2 94 9 WI C u s t o m e r s , Me l e r s CO 4 95 0 DA S t r e e t & A r e a L i g h t s C0 5 95 1 DA S c h 2 5 P D0 5 70 . 92 1 70 , 92 1 95 2 NC P - Se c o n d a r y D0 6 95 3 NC P . Pr i m a r y 00 8 95 4 36 2 S t a t i o n E q u i p m e n t X0 3 23 . 72 3 . 00 0 95 5 NC P - AI I D0 2 95 6 NC P - w / o D A 20 2 1 2 00 3 20 , 4 9 1 87 0 10 , 2 2 3 . 82 1 66 0 18 8 99 4 , 44 1 46 0 , 97 4 15 2 44 6 95 7 DA S c h 2 5 13 3 9 DO 4 35 7 54 1 35 7 54 1 95 8 DA S t r e e t a n d A r e a L i g h t s D0 7 95 9 Av g C u s t o m e r s - Se c o n d a r y CO 2 96 0 Wt C u s t o m e r s - Me t e r s CO 4 96 1 DA S t r e e t & A r e a L i g h t s C0 5 96 2 DA S c h 2 5 P 18 4 8 D0 5 87 3 , 58 9 87 3 . 58 9 96 3 NC P - Se c o n d a r y D0 6 96 4 NC P - Pr i m a r y D0 8 96 5 36 3 S t o r a g e B a t t e r y E q u i p m e n t XO I 96 6 NC P - AI I 10 0 D0 2 96 7 NC P - w / o D A D0 3 96 8 DA S c h 2 5 DO 4 96 9 DA S t r e e t a n d A r e a L i g h t s D0 7 97 0 Av g C u s t o m e r s - Se c o n d a r y CO 2 97 1 WI C u s t o m e r s - Me t e r s CO 4 97 2 DA S t r e e t & A r e a L i g h t s C0 5 97 3 DA S c h 2 5 P D0 5 97 4 NC P . Se c o n d a r y D0 6 97 5 NC P - Pr i m a r y D0 8 97 6 36 4 P o l e s . T o w e r s & F i x t u r e s X0 5 01 5 , 00 0 97 7 NC P - AI I D0 2 97 8 NC P - w / o D A D0 3 97 9 DA S c h 2 5 DO 4 98 0 DA S t r e e t a n d A r e a L i g h t s D0 7 18 7 13 9 18 7 13 9 98 1 Av g C u s t o m e r s - Se c o n d a r y CO 2 98 2 Wt C u s t o m e r s , Me l e r s CO 4 98 3 DA S t r e e t & A r e a L i g h t s C0 5 98 4 DA S c h 2 5 P D0 5 98 5 NC P - Se c o n d a r y D0 6 75 8 , 30 0 39 0 . 12 2 10 1 , 50 8 24 3 , 26 2 59 0 81 7 98 6 NC P - Pr i m a r y 93 , D0 8 53 , 06 9 . 56 2 78 1 . 34 0 18 7 78 8 16 , 26 9 , 57 2 5,4 0 4 , 00 3 07 2 , 25 8 35 4 , 60 1 98 7 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s X0 6 40 , 02 6 . 00 0 98 8 NC P - AII D0 2 98 9 NC P - w / o D A D0 3 99 0 DA S c h 2 5 DO 4 99 1 DA S t r e e t a n d A r e a L i g h t s 00 7 99 2 Av g C u s t o m e r s - Se c o n d a r y CO 2 99 3 Wt C u s t o m e r s - Me t e r s CO 4 99 4 DA S t r e e t & A r e a L i g h t s C0 5 99 5 DA S c h 2 5 P D0 5 99 6 NC P - Se c o n d a r y D0 6 56 4 , 36 7 29 0 . 35 0 75 , 54 8 18 1 04 9 13 , 09 1 32 9 99 7 NC P . Pr i m a r y 98 , D0 8 39 . 46 1 63 3 68 3 , 4 0 5 60 1 13 5 09 7 78 0 01 8 32 5 79 7 . 31 3 26 3 . 67 5 99 8 36 6 U n d e r g r o u n d C o n d u i t X0 7 18 , 47 8 , 00 0 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 1 o f 5 9 T. K n o x fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T i l I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - la s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No l e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - 1 2 Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n Op e n 5 99 9 NC P - AI I D0 2 10 0 0 NC P - w / o D A D0 3 10 0 1 DA S c h 2 5 D0 4 10 0 2 DA S t r e e t a n d A r e a L i g h t s D0 7 10 0 3 Av g C u s t o m e r s - Se c o n d a r y CO 2 10 0 4 Wt C u s t o m e r s , Me t e r s CO 4 10 0 5 DA S t r e e t & A r e a L i g h t s C0 5 10 0 6 DA S c h 2 5 P DO 5 10 0 7 NC P - Se c o n d a r y DO 6 83 5 , 20 6 42 9 , 68 8 11 1 80 3 26 7 93 4 37 4 40 7 10 0 8 NC P - Pr i m a r y 95 . 4 8 D0 8 64 2 , 79 4 90 6 , 02 5 05 7 . 10 9 5,4 0 8 . 76 4 79 6 , 54 2 35 6 46 9 11 7 88 6 10 0 9 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s X0 8 27 , 58 8 , 00 0 10 1 0 NC P - AI I D0 2 10 1 1 NC P - w / o D A D0 3 10 1 2 DA S c h 2 5 DO 4 10 1 3 DA S t r e e t a n d A r e a L i g h t s DO 7 10 1 4 Av g C u s t o m e r s - Se c o n d a r y CO 2 10 1 5 Wt C u s t o m e r s - Me i e r s CO 4 10 1 6 DA S t r e e t & A r e a L i g h t s C0 5 10 1 7 DA S c h 2 5 P D0 5 10 1 8 NC P - Se c o n d a r y DO 6 24 6 , 97 8 64 1 , 53 3 16 6 . 92 4 40 0 . 03 0 28 . 92 6 56 6 10 1 9 NC P - Pr l m a r y 95 . 4 8 D0 8 26 . 34 1 , 02 2 11 , 80 3 , 84 4 07 1 30 2 07 5 , 38 5 68 2 . 27 1 53 2 , 2 1 4 17 6 , 00 6 10 2 0 36 8 L i n e T r a n s f o r m e r s X0 9 42 , 80 1 00 0 10 2 1 NC P - AI I D0 2 10 2 2 NC P - w / o D A DO 3 10 2 3 DA S c h 2 5 DO 4 10 2 4 DA S t r e e t a n d A r e a L i g h t s D0 7 10 2 5 Av g C u s t o m e r s - Se c o n d a r y CO 2 10 2 6 WI C u s t o m e r s - Me t e r s CO 4 10 2 7 DA S t r e e t & A r e a L i g h t s C0 5 10 2 8 DA S c h 2 5 P D0 5 10 2 9 NC P - Se c o n d a r y 10 0 D0 6 42 , 80 1 00 0 22 , 01 9 83 0 72 9 , 4 5 2 13 , 73 0 , 54 9 99 2 , 83 5 32 8 . 33 5 10 3 0 NC P - Pr i m a r y D0 8 10 3 1 36 9 S e r v i c e s X1 0 29 , 52 0 , 00 0 10 3 2 NC P - AI I DO 2 10 3 3 NC P - w / o D A D0 3 10 3 4 DA S c h 2 5 D0 4 10 3 5 DA S t r e e t a n d A r e a L i g h t s D0 7 10 3 6 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 29 . 52 0 . 00 0 28 5 , 86 7 45 5 17 7 48 9 . 58 9 28 9 , 36 8 10 3 7 Wt C u s t o m e r s - Me t e r s CO 4 10 3 8 DA S t r e e t & A r e a L i g h t s C0 5 10 3 9 DA S c h 2 5 P D0 5 10 4 0 NC P - Se c o n d a r y D0 6 10 4 1 NC P - Pr i m a r y D0 8 10 4 2 37 0 M e t e r s XI I 16 6 , 00 0 10 4 3 NC P - AI I D0 2 10 4 4 NC P - w / o D A D0 3 DA S c h 2 5 00 4 10 4 5 10 4 6 DA S t r e e t a n d A r e a L i g h t s D0 7 Av g C u s t o m e r s - Se c o n d a r y CO 2 10 4 7 10 4 8 Wt C u s t o m e r s - Me t e r s 10 0 CO 4 16 6 , 00 0 09 9 78 9 11 5 , 37 0 53 2 , 4 2 3 59 . 75 8 20 0 35 3 . 46 0 DA S t r e e t & A r e a L i g h t s C0 5 10 4 9 DA S c h 2 5 P D0 5 10 5 0 NC P - Se c o n d a r y DO 6 10 5 1 10 5 2 NC P - Pri m a r y D0 8 10 5 3 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s X1 0 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 2 o f 5 9 T, K n o x fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g l l AV I S T A U T I L I T I E S Ele c t r i c U t i l i l y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e l & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h l s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 Op e n 5 10 5 4 NC P - Ail D0 2 10 5 5 NC P - w / o D A D0 3 10 5 6 DA S c h 2 5 DO 4 10 5 7 DA S t r e e t a n d A r e a L i g h t s D0 7 10 5 8 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 10 5 9 Wt C u s t o m e r s - Me i e r s CO 4 10 6 0 DA S t r e e t & A r e a L i g h t s C0 5 10 6 1 OA S c h 2 5 P DO S 10 6 2 NC P - Se c o n d a r y 00 6 10 6 3 NC P - Pri m a r y 00 8 10 6 4 37 2 L e a s e d P r o p e r t y o n C u s l o m e r P r e m i s e s X1 0 10 6 5 NC P - AII 00 2 10 6 6 NC P - w / o O A 00 3 10 6 7 OA S c h 2 5 00 4 10 6 8 OA S t r e e t a n d A r e a L i g h t s 00 7 10 6 9 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 10 7 0 Wt C u s t o m e r s - Me t e r s CO 4 10 7 1 OA S t r e e t & A r e a L i g h t s C0 5 10 7 2 OA S c h 2 5 P 00 5 10 7 3 NC P - Se c o n d a r y 00 6 10 7 4 NC P - Pr i m a r y 00 8 10 7 5 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s X1 2 80 9 . 00 0 10 7 6 NC P - AII 00 2 10 7 7 NC P - w / o O A D0 3 10 7 8 OA S c h 2 5 00 4 10 7 9 OA S t r e e t a n d A r e a L i g h t s 00 7 10 B O Av g C u s l o m e r s - Se c o n d a r y CO 2 10 8 1 WI C u s t o m e r s - Me t e r s CO 4 10 8 2 OA S t r e e t & A r e a L i g h t s 10 0 C0 5 80 9 , 00 0 80 9 00 0 10 8 3 OA S c h 2 5 P DO S 10 8 4 NC P - Se c o n d a r y 00 6 10 B 5 NC P - Pr i m a r y 00 8 10 8 6 To t a l D i s t r i b u t i o n P l a n t 25 7 , 64 3 . 00 0 25 7 64 3 . 00 0 12 4 , 10 5 . 23 8 31 . 73 6 . 50 8 66 , 75 0 , 92 6 15 , 4 8 2 . 45 8 12 5 . 81 7 00 3 , 74 1 12 , 4 3 8 , 31 3 10 8 7 10 8 8 Ge n e r a l P l a n t 10 8 9 38 9 L a n d & L a n d R i g h l s MO 4 63 7 , 00 0 10 9 0 PI T I D P l a n t S0 5 10 9 1 La b o r P I T I D T o t a l S2 1 10 9 2 La b o r O & M e x c l A & G S2 2 10 9 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 63 7 00 0 32 6 . 85 4 70 , 53 5 10 4 , 36 2 38 , 22 4 80 . 85 9 26 4 90 3 10 9 4 39 0 S t r u c t u r e s & I m p r o v e m e n t s MO 4 80 5 , 00 0 10 9 5 PIT I D P l a n t S0 5 10 9 6 La b o r P I T I D T o t a l S2 1 10 9 7 La b o r O & M e x c l A & G S2 2 10 9 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 80 5 , 00 0 51 7 97 5 97 4 98 1 44 2 55 1 52 8 , 35 1 11 7 67 7 12 8 , 05 2 95 , 4 1 2 10 9 9 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t MO 4 24 6 , 00 0 11 0 0 PI T I D P l a n t S0 5 11 0 1 La b o r P I T I D T o t a l S2 1 11 0 2 La b o r O & M e x e l A & G S2 2 11 0 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 5, 2 4 6 00 0 69 1 80 0 58 0 , 89 2 85 9 , 46 9 31 4 79 1 66 5 , 91 0 76 . 29 3 56 , 84 6 11 0 4 39 2 T r a n s p o r t a t i o n E q u i p m e n t M0 4 86 7 , 00 0 11 0 5 PIT I D P l a n t S0 5 11 0 6 La b o r P I T I D T o t a l S2 1 11 0 7 La b o r O & M e x c l A & G S2 2 11 0 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 86 7 , 00 0 47 1 , 10 0 31 7 46 4 46 9 , 71 0 17 2 03 7 36 3 . 92 7 41 . 69 5 06 7 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 3 o f 5 9 T, K n o x fil e : 1 0 0 4 E l e c C a s e CO g AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n AV I 5 T A U T I L I T I E 5 Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f 5 e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pro f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g 5t r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s 5e r v i c e Se r v i c e Se r v i c e Ge n 5 e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s 5c h 1 5c h 1 1 - 1 2 5c h 2 1 - Sc h 2 5 5c h 2 5 P 5c h 3 1 - 5c h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 O p e n 5 11 0 9 39 3 S t o r e s E q u i p m e n t M0 4 36 6 , 00 0 11 1 0 PIT I D P l a n t 50 5 11 1 1 La b o r P I T I D T o l a l 52 1 11 1 2 La b o r O & M e x c l A & G 52 2 11 1 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 36 6 . 00 0 18 7 80 0 40 , 52 7 59 . 96 3 96 2 46 , 4 5 9 32 3 96 6 11 1 4 39 4 T o o l s , S h o p & G a r a g e E q u i p m e n t MO 4 11 4 , 00 0 11 1 5 PIT I D P l a n t S0 5 11 1 6 La b o r P I T I D T o t a l 52 1 11 1 7 La b o r O & M e x c l A & G 52 2 11 1 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 11 4 , 00 0 57 1 61 0 12 3 , 35 4 18 2 , 51 0 66 . 84 6 14 1 40 7 16 , 20 1 12 , 07 1 11 1 9 39 5 L a b o r a t o r y E q u i p m e n t MO 4 32 7 00 0 11 2 0 PI T I D P l a n t S0 5 11 2 1 La b o r P I T I D T o t a l 52 1 11 2 2 La b o r O & M e x c l A & G S2 2 11 2 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 52 3 32 7 00 0 68 0 . 90 3 14 6 , 93 9 21 7 , 4 0 7 79 , 62 8 16 8 . 44 5 19 , 29 9 37 9 11 2 4 39 6 P o w e r O p e r a l e d E q u i p m e n t MO 4 94 6 , 00 0 11 2 5 PIT I D P l a n t 50 5 11 2 6 La b o r P I T I D T o t a l S2 1 11 2 7 La b o r O & M e x c l A & G 52 2 11 2 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 94 6 . 00 0 56 4 , 09 5 76 9 , 13 3 13 7 98 5 41 6 , 80 0 88 1 . 70 2 10 1 01 6 75 , 26 7 11 2 9 39 7 C o m m u n i c a t i o n E q u i p m e n t MO 4 13 9 , 00 0 11 3 0 PI T I D P l a n t S0 5 11 3 1 La b o r P I T I D T o t a l 52 1 11 3 2 La b o r O & M e x e l A & G S2 2 11 3 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 13 9 , 00 0 68 9 . 35 6 01 1 , 96 5 1,4 9 7 , 2 7 2 54 8 , 39 3 16 0 , 07 4 13 2 . 90 9 99 , 03 1 11 3 4 39 8 M i s c e l l a n e o u s E q u i p m e n t MO 4 00 0 11 3 5 PIT I D P l a n t 50 5 11 3 6 La b o r P I T I D T o t a l 52 1 11 3 7 La b o r O & M e x c l A & G S2 2 11 3 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 77 , 00 0 39 , 51 0 52 6 12 , 61 5 62 0 77 4 12 0 83 4 11 3 9 To t a l G e n e r a l P l a n t 36 . 52 4 , 00 0 36 , 52 4 00 0 18 . 74 1 00 4 04 4 , 31 6 98 3 84 4 19 1 , 65 3 63 6 23 5 53 1 , 17 2 39 5 . 11 4 0 11 4 1 T o t a l P l a n t I n S e r v i c e 71 4 , 79 0 , 00 0 71 4 79 0 , 00 0 28 8 , 92 1 16 1 69 , 30 5 , 41 1 16 2 28 2 , 79 8 16 9 97 9 11 0 . 83 5 , 25 7 92 8 , 63 1 14 , 34 6 , 76 2 11 4 2 11 4 3 Ac c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n 11 4 4 Pr o d u c t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 11 4 5 3 1 X 5te a m P r o d u c t i o n A c c u m D e p r P0 2 (6 5 59 5 . 00 0 ) 11 4 6 Co i n c i d e n t P e a k 35 . 00 1 (2 3 . 33 2 , 14 2 ) (9 , 07 2 , 85 5 ) (2 , 10 8 , 19 8 ) 82 5 , 26 0 ) (2 , 14 6 . 43 6 ) 79 5 , 86 8 ) (3 3 0 . 35 3 ) (5 3 . 17 2 ) 11 4 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . 4 3 E0 2 (4 2 , 26 2 85 9 ) (1 3 , 50 5 , 83 2 ) (3 , 07 9 . 02 0 ) (9 , 19 2 17 6 ) 04 6 . 67 1 ) (1 1 , 59 3 . 25 2 ) (6 6 8 . 50 0 ) (1 7 7 , 4 0 8 ) 11 4 8 Op e n xx x 11 4 9 Op e n xx x 11 5 0 3 2 X Nu c l e a r P r o d u c t i o n A c c u m D e p r P0 2 11 5 1 Co i n c i d e n t P e a k 35 , 00 1 11 5 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 64 . E0 2 11 5 3 Op e n xx x 11 5 4 Op e n xx x 11 5 5 3 3 X Hy d r a u l i c P r o d u c t i o n A c c u m D e p r P0 3 (2 0 , 38 4 , 00 0 ) 11 5 6 Co i n c i d e n t P e a k 30 . 00 1 (6 , 31 0 88 6 ) (2 . 45 4 , 02 9 ) (5 7 0 . 22 6 ) 30 5 13 8 ) (5 8 0 , 56 9 ) (1 , 29 7 18 8 ) (8 9 . 35 4 ) (1 4 38 2 ) 11 5 7 Ge n e r a t i o n L e v e l C o n s u m p t i o n 69 , E0 2 (1 4 07 3 , 11 4 ) (4 , 4 9 7 , 30 8 ) 02 5 , 28 3 ) (3 , 06 0 . 90 4 ) 34 7 50 1 ) (3 , 86 0 , 4 3 8 ) (2 2 2 60 4 ) (5 9 , 07 5 ) 11 5 8 Op e n xx x 11 5 9 Op e n xx x 11 6 0 3 4 X Oth e r P r o d u c t i o n A c c u m D e p r P0 7 (5 , 4 8 6 , 00 0 ) 11 6 1 Co i n c i d e n t P e a k 44 3 6 00 1 (4 , 4 3 6 , 00 0 ) 72 4 96 7 ) (4 0 0 81 9 ) (9 1 7 39 8 ) (4 0 8 , 08 9 ) (9 1 1 . 81 0 ) (6 2 , 80 8 ) (1 0 , t0 9 ) 11 6 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 5 0 E0 2 05 0 , 00 0 ) (3 3 5 , 54 6 ) (7 6 , 4 9 7 ) (2 2 8 37 5 ) (1 0 0 . 53 8 ) (2 8 8 , 02 9 ) (1 6 . 60 9 ) (4 , 4 0 8 ) 11 6 3 Op e n xx x Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 2 4 o f 5 9 T. K n o x fil e : 1 0 0 4 E l e c C a s e CO 5 AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s t i j . . AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r t s d i c l i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - 0 4 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 11 6 4 Op e n xx x 11 6 5 To t a l P r o d u c t i o n P l a n t A c c u m D e p r (9 1 , 46 5 . 00 0 ) (9 1 46 5 . 00 0 ) (3 1 59 0 53 7 ) (7 , 2 6 0 , 04 3 ) (1 9 52 9 , 25 1 ) 62 9 , 80 4 ) (2 2 , 74 6 . 58 4 ) 39 0 , 22 7 ) (3 1 8 , 55 4 ) 11 6 6 11 6 7 Tr a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 11 6 8 35 0 L a n d & L a n d R i g h t s A c c u m D e p r T0 1 02 9 . 00 0 ) 11 6 9 Co i n c i d e n t P e a k 33 , DO 1 (3 4 2 24 5 ) (1 3 3 , 08 4 ) (3 0 , 92 4 ) (7 0 , 77 9 ) (3 1 , 48 5 ) (7 0 , 34 8 ) (4 . 84 6 ) (7 8 0 ) 11 7 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (6 8 6 , 75 5 ) (2 1 9 46 4 ) (5 0 03 3 ) (1 4 9 , 36 9 ) (6 5 , 75 7 ) (1 8 8 38 6 ) (1 0 , 86 3 ) (2 . 88 3 ) 11 7 1 Op e n xx x 11 7 2 35 2 S t r u c t u r e s & I m p r o v e m e n t s A c c u m D e p r T0 1 (8 6 6 , 00 0 ) 11 7 3 Co i n c i d e n t P e a k 33 . DO 1 (2 8 8 , 0 3 2 ) (1 1 2 . 00 3 ) (2 6 , 02 5 ) (5 9 , 56 7 ) (2 6 , 49 7 ) (5 9 , 2 0 4 ) (4 . 07 8 ) (6 5 6 ) 11 7 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (5 7 7 96 8 ) (1 8 4 , 70 0 ) (4 2 . 10 7 ) (1 2 5 , 70 8 ) (5 5 34 1 ) (1 5 8 . 54 4 ) 14 2 ) (2 , 4 2 6 ) 11 7 5 Op e n xx x 11 7 6 35 3 S t a t i o n E q u i p m e n t A c c u m D e p r TO I (1 4 15 0 , 00 0 ) 11 7 7 Co i n c i d e n t P e a k 33 , DO l 70 6 , 29 0 ) 83 0 . 07 1 ) (4 2 5 , 24 1 ) (9 7 3 , 29 6 ) (4 3 2 , 95 4 ) (9 6 7 , 36 7 ) (6 6 . 63 5 ) (1 0 72 5 ) 11 7 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 (9 . 44 3 , 71 0 ) (3 , 01 7 90 2 ) (6 B 8 . 01 2 ) (2 . 05 4 00 8 ) (9 0 4 , 2 3 6 ) (2 , 59 0 , 53 2 ) (1 4 9 , 37 8 ) (3 9 , 64 2 ) 11 7 9 Op e n xx x 11 8 0 35 4 T o w e r s & F I X t u r e s A c c u m D e p r TO I 63 0 , 00 0 ) 11 8 1 Co i n c i d e n t P e a k 33 , D0 1 (5 4 2 , 13 8 ) (2 1 0 , 81 4 ) (4 8 , 98 5 ) (1 1 2 . 11 8 ) (4 9 , 87 4 ) (1 1 1 43 5 ) 67 6 ) 23 5 ) 11 8 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 08 7 86 2 ) (3 4 7 64 5 ) (7 9 , 25 5 ) (2 3 6 , 61 0 ) (1 0 4 16 3 ) (2 9 8 . 41 5 ) (1 7 20 7 ) 56 7 ) 11 8 3 Op e n xx x 11 8 4 35 5 O v e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r TO I (1 1 , 12 3 , 00 0 ) 11 8 5 Co i n c i d e n t P e a k 33 , D0 1 69 9 51 0 ) (1 , 4 3 8 , 57 8 ) (3 3 4 , 2 7 3 ) (7 6 5 , 08 6 ) (3 4 0 , 33 6 ) (7 6 0 , 42 6 ) (5 2 , 38 0 ) (8 , 4 3 1 ) 11 8 6 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (7 , 42 3 , 4 9 0 ) 37 2 30 5 ) (5 4 0 . 83 1 ) (1 . 61 4 61 0 ) (7 1 0 . 80 0 ) (2 , 03 6 . 36 0 ) (1 1 7 , 4 2 2 ) (3 1 16 2 ) 11 8 7 Op e n xx x 11 8 8 35 6 P o l e s & F i x t u r e s A c c u m D e p r T0 1 (7 , 19 5 . 00 0 ) 11 8 9 Co i n c i d e n t P e a k 33 . DO l (2 , 39 3 , 05 7 ) (9 3 0 . 55 6 ) (2 1 6 , 22 7 ) (4 9 4 , 90 2 ) (2 2 0 14 9 ) (4 9 1 88 7 ) (3 3 . 86 3 ) (5 , 4 5 4 ) 11 9 0 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 . E0 2 80 1 , 94 3 ) 53 4 . 54 4 ) (3 4 9 , 84 1 ) (1 , 04 4 , 4 2 3 ) (4 5 9 . 78 6 ) 31 7 23 5 ) (7 5 , 95 6 ) (2 0 , 15 7 ) 11 9 1 Op e n xx x 11 9 2 35 7 U n d e r g r o u n d C o n d u i t A c c u m D e p r T0 1 (7 8 , 0 0 0 ) 11 9 3 Co i n c i d e n t P e a k 33 . D0 1 (2 5 , 94 3 ) (1 0 . 08 8 ) 34 4 ) 36 5 ) 38 7 ) (5 . 33 2 ) (3 6 7 ) (5 9 ) 11 9 4 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (5 2 05 7 ) (1 6 , 63 6 ) (3 , 79 3 ) (1 1 32 2 ) (4 , 98 4 ) (1 4 , 2 8 0 ) (8 2 3 ) (2 1 9 ) 11 9 5 Op e n xx x 11 9 6 35 8 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r T0 1 (1 8 1 00 0 ) 11 9 7 Co i n c i d e n t P e a k 33 , D0 1 (6 0 , 2 0 1 ) (2 3 , 40 9 ) (5 . 43 9 ) (1 2 . 45 0 ) (5 , 53 8 ) (1 2 , 37 4 ) (8 5 2 ) (1 3 7 ) 11 9 8 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (1 2 0 79 9 ) (3 8 . 60 4 ) (6 . 8 0 1 ) (2 6 , 27 4 ) (1 1 , 56 7 ) (3 3 . 13 7 ) 91 1 ) (5 0 7 ) 11 9 9 Op e n xx x 12 0 0 35 9 R o a d s & T r a i l s A c c u m D e p r T0 1 (1 4 2 00 0 ) 12 0 1 Co i n c i d e n t P e a k 33 , DO l (4 7 , 22 9 ) (1 8 , 36 5 ) (4 . 26 7 ) 76 7 ) (4 , 34 5 ) (9 , 70 8 ) (6 6 9 ) (1 0 8 ) 12 0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , E0 2 (9 4 77 1 ) (3 0 , 28 6 ) (6 , 90 4 ) (2 0 61 3 ) (9 . 07 4 ) (2 5 . 99 7 ) (1 , 4 9 9 ) (3 9 8 ) 12 0 3 Op e n xx x 12 0 4 Tr a n s m i s s i o n P l a n t (3 6 , 39 4 , 00 0 ) (3 6 . 39 4 00 0 ) (1 2 , 4 6 9 , 05 6 ) (2 , 86 3 , 30 4 ) 78 6 , 26 8 ) (3 . 43 9 , 27 2 ) (9 , 15 0 , 96 8 ) (5 5 5 . 58 7 ) (1 2 9 , 54 6 ) 12 0 5 12 0 6 Dis t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 12 0 7 36 0 L a n d & L a n d R i g h t s A c c u m D e p r X0 1 12 0 8 NC P - AI I 10 0 D0 2 12 0 9 NC P , w ! o D A D0 3 12 1 0 DA S c h 2 5 DO 4 12 1 1 DA S t r e e t a n d A r e a L i g h t s D0 7 12 1 2 Av g C u s l o m e r s - Se c o n d a r y CO 2 12 1 3 Wt C u s t o m e r s - Me t e r s CO 4 12 1 4 DA S t r e e t & A r e a L i g h t s C0 5 12 1 5 DA S c h 2 5 P DO 5 12 1 6 NC P - Se c o n d a r y D0 6 12 1 7 NC P - Pr i m a r y D0 8 12 1 8 36 1 S t r u c t u r e s & I m p r o v e m e n t s A c c u m D e p r X0 2 (8 9 4 00 0 ) Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 5 o f 5 9 T, K n o x fi l e : I D 0 4 E l e c C a s e ! C O S ! A S S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s ' y " AV I S T A l J T l L f T l E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t of Se r v i c e C a l c u l a t i o n 01 - 22 - 0 4 La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g S~ e e t & Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 , 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 12 1 9 NC P - AII D0 2 12 2 0 NC P - w / o D A 25 3 7 D0 3 (8 3 8 78 6 ) (4 1 8 , 4 8 8 ) (1 0 8 , 88 9 ) (2 8 6 , 30 1 ) (1 8 . 86 9 ) 24 0 ) 12 2 1 DA S c h 2 5 DO 4 (3 1 07 8 ) (3 1 , 07 8 ) 12 2 2 DA S ~ e e t a n d A r e a L i g h t s D0 7 12 2 3 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 2 4 WI C u s t o m e r s - Me t e r s CO 4 12 2 5 DA S ~ e e t & A r e a L i g h t s C0 5 12 2 6 DA S c h 2 5 P DO 5 (2 4 13 5 ) (2 4 13 5 ) 12 2 7 NC P - Se c o n d a r y DO 6 12 2 8 NC P - Pr t m a r y DO 8 12 2 9 36 2 S t a t i o n E q u i p m e n t A c c u m D e p r X0 3 (6 , 58 6 . 00 0 ) 12 3 0 NC P - AII DO 2 12 3 1 NC P - w / o D A 20 2 1 2 D0 3 (5 , 68 8 , 97 1 ) 83 8 . 34 6 ) (7 3 8 , 52 4 ) (1 . 94 1 80 3 ) (1 2 7 97 6 ) (4 2 32 2 ) 12 3 2 DA S c h 2 5 13 3 9 DO 4 (3 7 6 , 88 2 ) (3 7 6 , 88 2 ) 12 3 3 DA S ~ e e t a n d A r e a L i g h t s DO 7 12 3 4 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 3 5 Wt C u s t o m e r s - Me i e r s CO 4 12 3 6 DA S ~ e e l & A r e a L i g h t s C0 5 12 3 7 DA S c h 2 5 P 18 4 8 DO 5 (5 2 0 . 14 7 ) (5 2 0 . 14 7 ) 12 3 8 NC P - Se c o n d a r y D0 6 12 3 9 NC P - Pr i m a r y DO 8 12 4 0 36 3 S t o r a g e B a t l e r y E q u i p m e n t A c c u m D e p r XO I 12 4 1 NC P - AII 10 0 DO 2 12 4 2 NC P - w / o D A DO 3 12 4 3 DA S c h 2 5 DO 4 12 4 4 DA S ~ e e t a n d A r e a L i g h t s D0 7 12 4 5 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 4 6 WI C u s t o m e r s - Me t e r s CO 4 12 4 7 DA S ~ e e t & A r e a L i g h t s C0 5 12 4 8 DA S c h 2 5 P DO 5 12 4 9 NC P - Se c o n d a r y D0 6 12 5 0 NC P - Pr i m a r y D0 8 12 5 1 38 4 P o l e s . T o w e r s & F i x t u r e s A c c u m D e p r X0 5 (1 6 , 28 0 00 0 ) 12 5 2 NC P - AI I D0 2 12 5 3 NC P - w / o D A DO 3 12 5 4 DA S c h 2 5 DO 4 12 5 5 DA S ~ e e t a n d A r e a L i g h t s D0 7 (9 1 0 , 05 2 ) (9 1 0 , 05 2 ) 12 5 6 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 5 7 WI C u s t o m e r s - Me t e r s C0 4 12 5 8 DA S ~ e e l & A r e a L i g h t s C0 5 12 5 9 DA S c h 2 5 P D0 5 12 6 0 NC P - Se c o n d a r y D0 6 (2 1 6 , 52 4 ) (1 1 1 , 39 5 ) (2 8 98 4 ) (6 9 , 4 6 1 ) 02 3 ) (1 , 66 1 ) 12 6 1 NC P - Pri m a r y 93 , D0 8 (1 5 , 15 3 , 42 4 ) (6 . 79 0 , 49 8 ) 76 6 . 85 4 ) 84 5 . 59 6 ) (1 . 54 3 , 05 3 ) (3 0 6 , 17 1 ) (1 0 1 25 2 ) 12 6 2 36 5 O v e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r X0 6 (1 1 59 8 , 00 0 ) 12 6 3 NC P - AII D0 2 12 6 4 NC P - w / o D A D0 3 12 6 5 DA S c h 2 5 DO 4 12 6 6 DA S ~ e e l a n d A r e a L i g h t s D0 7 12 6 7 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 6 8 WI C u s t o m e r s - Me t e r s CO 4 12 6 9 DA S ~ e e t & A r e a L i g h t s C0 5 12 7 0 DA S c h 2 5 P D0 5 12 7 1 NC P - Se c o n d a r y 1.4 1 D0 6 (1 6 3 , 53 2 ) (8 4 . 13 2 ) (2 1 89 1 ) (5 2 , 46 1 ) (3 , 79 3 ) (1 , 2 5 4 ) 12 7 2 NC P - Pr i m a r y 98 , D0 8 (1 1 , 4 3 4 , 4 6 8 ) (5 , 12 3 , 97 3 ) 33 3 23 3 ) (3 . 50 5 , 4 7 3 ) (1 , 16 4 . 35 7 ) (2 3 1 . 03 1 ) (7 6 , 4 0 3 ) 12 7 3 36 6 U n d e r g r o u n d C o n d u i t A c c u m D e p r X0 7 97 4 , 00 0 ) Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 6 o f 5 9 T, K n o x fi l e : I D O 4 E l e c C a s e / C O S / A S S I G N B a s e C a ~ e , xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Str e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 . Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n Op e n 5 12 7 4 NC P - AI I DO 2 12 7 5 NC P - w / o D A D0 3 12 7 6 DA S c h 2 5 DO 4 12 7 7 DA S t r e e t a n d A r e a L i g h t s D0 7 12 7 8 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 7 9 Wt C u s t o m e r s - Me t e r s CO 4 12 8 0 DA S t r e e t & A r e a L i g h t s C0 5 12 8 1 DA S c h 2 5 P D0 5 12 8 2 NC P - Se c o o d a r y D0 6 (1 3 4 , 4 2 5 ) (6 9 . 15 8 ) (1 7 99 4 ) (4 3 , 12 3 ) (3 . 11 8 ) 03 1 ) 12 8 3 NC P - Pr i m a r y 95 , DO 8 (2 , 83 9 , 57 5 ) (1 , 2 7 2 , 4 6 0 ) (3 3 1 08 8 ) (8 7 0 . 53 1 ) (2 8 9 , 15 0 ) (5 7 , 37 3 ) (1 8 . 97 4 ) 12 8 4 36 7 U n d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r X0 8 (2 , 45 7 00 0 ) 12 8 5 NC P - AI I DO 2 12 8 6 NC P - w / o D A D0 3 12 8 7 DA S c h 2 5 DO 4 12 8 8 DA S t r e e t a n d A r e a L i g h t s D0 7 12 8 9 Av g C u s t o m e r s - Se c o n d a r y CO 2 12 9 0 Wt C u s t o m e r s - Me t e r s CO 4 12 9 1 DA S t r e e t & A r e a L i g h t s C0 5 12 9 2 DA S c h 2 5 P D0 5 12 9 3 NC P - Se c o n d a r y D0 6 (1 1 1 , 05 6 ) (5 7 , 13 5 ) (1 4 . 86 6 ) (3 5 . 62 7 ) (2 . 57 6 ) (8 5 2 ) 12 9 4 NC P . Pr i m a r y 95 . 4 8 D0 8 34 5 , 94 4 ) 05 1 25 6 ) (2 7 3 , 53 2 ) (7 1 9 , 19 8 ) (2 3 8 88 4 ) (4 7 39 9 ) (1 5 . 67 5 ) 12 9 5 36 8 L i n e T r a n s f o r m e r s A c c u m D e p r X0 9 (1 7 42 2 , 00 0 ) 12 9 6 NC P - AI I D0 2 12 9 7 NC P - w / o D A D0 3 12 9 8 DA S c h 2 5 DO 4 12 9 9 DA S t r e e t a n d A r e a L i g h t s D0 7 13 0 0 Av g C u s t o m e r s - Se c o n d a r y CO 2 13 0 1 WI C u s t o m e r s - Me t e r s CO 4 13 0 2 DA S t r e e t & A r e a L i g h t s C0 5 13 0 3 DA S c h 2 5 P D0 5 13 0 4 NC P . Se c o n d a r y 10 0 DO 6 (1 7 42 2 00 0 ) (8 , 96 3 . 09 6 ) (2 , 33 2 15 4 ) (5 . 58 8 , 97 3 ) (4 0 4 , 13 0 ) (1 3 3 64 8 ) 13 0 5 NC P - Pr i m a r y D0 8 13 0 6 36 9 S e r v i c e s A c c u m D e p r X1 0 (1 0 , 30 9 , 00 0 ) 13 0 7 NC P - AI I D0 2 13 0 8 NC p . w / o D A D0 3 13 0 9 DA S c h 2 5 D0 4 13 1 0 DA S t r e e t a n d A r e a L i g h t s D0 7 13 1 1 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 (1 0 , 30 9 , 00 0 ) 48 1 13 1 ) 55 5 . 84 1 ) (1 7 0 . 97 5 ) (1 0 1 05 3 ) 13 1 2 WI C u s t o m e r s , Me t e r s CO 4 13 1 3 DA S t r e e t & A r e a L i g h t s C0 5 13 1 4 DA S c h 2 5 P D0 5 13 1 5 NC P - Se c o n d a r y D0 6 13 1 6 NC P - Pr i m a r y DO 8 13 1 7 37 0 M e i e r s A c c u m D e p r XI I (3 , 04 3 , 00 0 ) 13 1 8 NC P - AII D0 2 13 1 9 NC P - w / o D A D0 3 13 2 0 DA S c h 2 5 DO 4 13 2 1 DA S t r e e t a n d A r e a L i g h t s D0 7 13 2 2 Av g C u s t o m e r s - Se c o n d a r y CO 2 13 2 3 Wt C u s t o m e r s - Me t e r s 10 0 CO 4 04 3 , 00 0 ) 31 6 , 30 7 ) (8 9 8 , 27 9 ) (6 5 0 . 73 5 ) (2 5 , 37 6 ) (2 , 2 0 8 ) (1 5 0 . 09 5 ) 13 2 4 DA S t r e e t & A r e a L i g h t s C0 5 13 2 5 DA S c h 2 5 P D0 5 13 2 6 NC P - Se c o n d a r y D0 6 13 2 7 NC P - Pr i m a r y DO 8 13 2 8 37 1 I n s t a l l a t i o n s o n C u s t o m e r P r e m i s e s A c c u m D e p r X1 0 Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 2 7 o f 5 9 T, K n o x til e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g l i AV I S T A U T I L I T I E S El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 01 - 22 - La s t I d a h o M e t h o d m o d i f i e d Fo r ! h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) No t e s Fu n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t i a t c h Pu m p i n g St r e e t & Ac c o u n t D e s c r i p t i o n All o c a t i o n All o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h l s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 13 2 9 NC P - AI I D0 2 13 3 0 NC P , w / o D A DO 3 13 3 1 DA S c h 2 5 DO 4 13 3 2 DA S t r e e t a n d A r e a L i g h t s D0 7 13 3 3 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 13 3 4 Wt C u s t o m e r s - Me t e r s CO 4 13 3 5 DA S t r e e t & A r e a L i g h t s C0 5 13 3 6 DA S c h 2 5 P DO 5 13 3 7 NC P - Se c o n d a r y DO 6 13 3 8 NC P - Pr i m a r y DO 8 13 3 9 37 2 L e a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s A c c u m C X1 0 13 4 0 NC P - AI I DO 2 13 4 1 NC P - w / o D A D0 3 13 4 2 DA S c h 2 5 DO 4 13 4 3 DA S t r e e t a n d A r e a L i g h t s DO 7 13 4 4 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 2 13 4 5 Wt C u s t o m e r s - Me t e r s CO 4 13 4 6 DA S t r e e t & A r e a L i g h t s C0 5 13 4 7 DA S c h 2 5 P DO 5 13 4 8 NC P - Se c o n d a r y D0 6 13 4 9 NC P - Pr i m a r y DO 8 13 5 0 37 3 S t r e e t L i g h t s & S i g n a l S y s t e m s A c c u m D e p r X1 2 (4 , 07 7 00 0 ) 13 5 1 NC P - AI I DO 2 13 5 2 NC P - w / o D A D0 3 13 5 3 DA S c h 2 5 DO 4 13 5 4 DA S t r e e t a n d A r e a L i g h t s DO 7 13 5 5 Av g C u s t o m e r s - Se c o n d a r y CO 2 13 5 6 Wt C u s t o m e r s - Me t e r s CO 4 13 5 7 DA S t r e e t & A r e a L i g h t s 10 0 C0 5 07 7 00 0 ) 07 7 . 00 0 ) 13 5 8 DA S c h 2 5 P D0 5 13 5 9 NC P - Se c o n d a r y D0 6 13 6 0 NC P - Pr i m a r y D0 8 13 6 1 To l a l D i s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n (7 5 64 0 , 00 0 ) (7 5 , 64 0 . 00 0 ) (3 6 , 57 7 37 5 ) (9 , 4 2 2 , 12 8 ) (1 8 , 58 0 , 25 4 ) (3 , 66 8 . 78 0 ) (5 4 6 . 49 1 ) (1 , 4 5 8 , 60 7 ) (5 , 38 6 , 36 4 ) 13 6 2 13 6 3 Ge n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 13 6 4 38 9 L a n d & L a n d R i g h t s A c c u m D e p r M0 4 (1 3 , 00 0 ) 13 6 5 Plr l D Pl a n t S0 5 13 6 6 La b o r P l r l D T o t a l S2 1 13 6 7 La b o r O & M e x e l A & G S2 2 13 6 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 (1 3 , 00 0 ) 67 0 ) 43 9 ) 13 0 ) (7 8 0 ) 65 0 ) (1 8 9 ) (1 4 1 ) 13 6 9 39 0 S t r u c t u r e s & I m p r o v e m e n t s A c c u m D e p r MO 4 (2 , 4 4 2 . 00 0 ) 13 7 0 Pl r l D P l a n t S0 5 13 7 1 La b o r P l r l D T o t a l S2 1 13 7 2 La b o r O & M e x e l A & G S2 2 13 7 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 44 2 , 00 0 ) 25 3 , 02 6 ) (2 7 0 , 40 4 ) (4 0 0 , 08 1 ) (1 4 6 , 53 4 ) (3 0 9 , 97 9 ) (3 5 , 51 4 ) (2 6 . 46 2 ) 13 7 4 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t A c c u m D e p r MO 4 (4 , 26 7 , 00 0 ) 13 7 5 Plr l D P l a n t S0 5 13 7 6 La b o r P l r l D T o t a l S2 1 13 7 7 La b o r O & M e x e l A & G S2 2 13 7 8 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 26 7 00 0 ) (2 , 18 9 , 4 6 1 ) (4 7 2 . 48 7 ) (6 9 9 07 6 ) (2 5 6 , 04 5 ) (5 4 1 63 9 ) (6 2 . 05 5 ) (4 6 , 23 8 ) 13 7 9 39 2 T r a n s p o r t a t i o n E q u i p m e n t A c c u m D e p r M0 4 (1 . 50 7 . 00 0 ) 13 8 0 Plr l D Pl a n t S0 5 13 8 1 La b o r P l r l D T o t a l S2 1 13 8 2 La b o r O & M e x e l A & G S2 2 13 8 3 Co r p o r a t e C o s t A l l o c a t o r 10 0 S2 3 50 7 00 0 ) (7 7 3 , 26 4 ) (1 6 6 . 87 1 ) (2 4 6 . 89 7 ) (9 0 , 4 2 9 ) (1 9 1 29 4 ) (2 1 91 6 ) (1 6 , 33 0 ) Ex h i b i t 1 6 , S c h e d u l e 2 Pa g e 2 8 o f 5 9 T, K n o x fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n Ac c o u n t D e s c r i p t i o n 13 8 4 13 8 5 13 8 6 13 8 7 13 8 8 13 8 9 13 9 0 13 9 1 13 9 2 13 9 3 13 9 4 13 9 5 13 9 6 13 9 7 13 9 8 13 9 9 14 0 0 14 0 1 14 0 2 14 0 3 14 0 4 14 0 5 14 0 6 14 0 7 14 0 8 14 0 9 14 1 0 14 1 1 14 1 2 14 1 3 14 1 4 14 1 5 14 1 6 14 1 714 1 8 Am o r t i z a t i o n 14 1 9 A c c u m A m o r t i z a t i o n o f Li m i t e d T e r m P l a n t 14 2 0 Pr o d u c t i o n P l a n t 14 2 1 Tr a n s m i s s i o n P l a n t 14 2 2 Di s t r i b u t i o n P l a n t 14 2 3 Co r p o r a t e C o s t A l l o c a t o r 14 2 4 A c c u m A m o r t i z a t i o n of I n t a n g i b l e P l a n t - So f t w a r e 14 2 5 PI T I D P l a n t 14 2 6 La b o r P I T I D T o t a l 14 2 7 La b o r O & M e x d A & G 14 2 8 Co r p o r a t e C o s t A l l o c a t o r 14 2 9 A c c u m A m o r t i z a t i o n of H y d r o R e l i c e n s i n g C o s l s 14 3 0 Co i n c i d e n t P e a k 14 3 1 Ge n e r a t i o n L e v e l C o n s u m p t i o n 14 3 2 Op e n 14 3 3 Op e n 14 3 4 A c c u m A m o r t i z a t i o n of P G E B u y d o w n B a l a n c e 14 3 5 Pr o d u c t i o n P l a n t 14 3 6 To t a l A m o r t i z a t i o n 14 3 7 14 3 8 T o t a l N e t P l a n t 14 3 9 As S l g l i Sc e n a r i o : C o m p a n y B a s e C a s e La s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s l s b y 4 - Fa c t o r (I ) (m ) Ele c t r i c U t i l i t y , AV I S T A U T I L I T I E S Co s l o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 01 - 22 - 5: 2 9 P M (k )39 3 S t o r e s E q u i p m e n t A c c u m D e p r PIT I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 4 T o o l s , S h o p & G a r a g e E q u i p m e n t A c c u m D e p r PIT I D P l a n t La b o r P l T l D T o l a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 5 L a b o r a l O l ' f E q u i p m e n t A c c u m D e p r PIT I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x d A & G Co r p o r a t e C o s t A l l o c a t o r 39 6 P o w e r O p e r a t e d E q u i p m e n t A c c u m D e p r PIT I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x d A & G Co r p o r a t e C o s t A l l o c a t o r 39 7 C o m m u n i c a t i o n E q u i p m e n t A c c u m D e p r PI T I D P l a n t La b o r P I T I D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r 39 8 M i s c e l l a n e o u s E q u i p m e n l A c c u m D e p r PIT I D P l a n t La b o r P l T l D T o t a l La b o r O & M e x c l A & G Co r p o r a t e C o s t A l l o c a t o r To t a l G e n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n To t a l A c c u m u l a t e d R e s e r v e l o r D e p r e c l a l l o n fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xl s (n ) (0 ) (p ) No l e s F u n c t i o n a l Cl a s s Al l o c a t i o n A l l o c a t o r MO 4 S0 5 S2 1 S2 2 10 0 52 3 MO 4 50 5 52 1 52 2 10 0 52 3 MO 4 S0 5 S2 1 S2 2 10 0 52 3 MO 4 50 5 S2 1 52 2 10 0 52 3 MO 4 S0 5 S2 1 S2 2 10 0 S2 3 MO 4 50 5 S2 1 S2 2 10 0 S2 3 Ma n u a l l n c u t 50 1 10 0 50 2 50 3 S2 3 MO 4 50 5 52 1 S2 2 10 0 S2 3 P0 3 30 , 00 1 69 , E0 2 )( ) ( ) ( )( ) ( ) ( 10 0 fS O 1 l Id a h o J u r i s d i c t i o n (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po f l a t c h Pu m p i n g Str e e t & To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h l s Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - 5c h 4 1 - 49 O p e n 2 O p e n 3 O p e n 4 Op e n 5 (9 1 , 00 0 ) (9 1 00 0 ) (4 6 69 3 ) (1 0 , 07 6 ) (1 4 90 9 ) (5 , 46 1 ) (1 1 55 1 ) (1 . 32 3 ) (9 8 6 ) (3 9 2 , 00 0 ) (3 9 2 , 00 0 ) (2 0 1 14 1 ) (4 3 , 4 0 6 ) (6 4 . 22 3 ) (2 3 , 52 2 ) (4 9 , 75 9 ) 70 1 ) 24 8 ) (4 9 0 . 00 0 ) (4 9 0 . 00 0 ) (2 5 1 42 6 ) (5 4 , 25 8 ) (8 0 , 2 7 8 ) (2 9 , 4 0 3 ) (6 2 , 19 9 ) 12 6 ) (5 . 31 0 ) (2 , 25 9 , 00 0 ) 25 9 . 00 0 ) 15 9 , 12 6 ) (2 5 0 . 14 0 ) (3 7 0 . 09 9 ) (1 3 5 , 55 3 ) (2 8 6 , 75 0 ) (3 2 85 3 ) (2 4 , 4 7 9 ) 94 9 . 00 0 ) (4 . 94 9 , 00 0 ) (2 . 53 9 , 4 0 5 ) (5 4 8 , 00 5 ) (8 1 0 , 81 1 ) (2 9 6 . 96 9 ) (6 2 8 , 2 1 0 ) (7 1 97 4 ) (5 3 , 62 8 ) (2 4 00 0 ) 00 0 12 , 31 5 65 8 93 2 44 0 04 6 34 9 26 0 (1 6 , 4 3 4 , 00 0 ) (1 6 , 4 3 4 00 0 ) (8 , 4 3 2 . 52 8 ) 81 9 , 74 3 ) (2 . 69 2 , 43 5 ) (9 8 6 . 13 6 ) (2 , 08 6 . 07 7 ) (2 3 9 00 1 ) (1 7 8 , 0 8 0 ) (2 1 9 , 93 3 , 00 0 ) (2 1 9 , 93 3 . 00 0 ) (8 9 , 06 9 . 49 6 ) (2 1 36 5 . 21 9 ) (4 8 , 58 8 , 20 8 ) (1 6 . 72 3 , 99 1 ) (3 4 , 53 0 12 0 ) (3 , 64 3 , 42 3 ) (6 , 01 2 . 54 4 ) (6 9 . 00 0 ) (6 9 . 00 0 ) (2 3 . 64 0 ) (5 , 42 9 ) (1 4 76 2 ) 52 1 ) (1 7 34 9 ) 05 3 ) (2 4 6 ) 45 3 , 00 0 ) (1 , 4 5 3 . 00 0 ) (7 4 5 , 55 6 ) (1 6 0 . 89 1 ) (2 3 8 , 05 0 ) (8 7 18 8 ) (1 8 4 , 4 3 9 ) (2 1 13 1 ) (1 5 . 74 5 ) (3 7 1 . 00 0 ) (1 1 4 86 2 ) (4 4 , 66 5 ) (1 0 , 37 8 ) (2 3 , 75 4 ) (1 0 , 56 7 ) (2 3 , 61 0 ) (1 , 62 6 ) (2 6 2 ) (2 5 6 13 8 ) (8 1 85 3 ) (1 8 , 66 1 ) (5 5 , 71 0 ) (2 4 52 5 ) (7 0 . 26 2 ) 05 2 ) (1 , 07 5 ) 89 3 , 00 0 ) (1 , 89 3 . 00 0 ) (8 9 5 . 71 4 ) (1 9 5 , 35 9 ) (3 3 2 . 27 6 ) (1 2 8 , 80 1 ) (2 9 5 , 66 0 ) (2 7 . 86 2 ) (1 7 , 32 7 ) 49 2 96 4 . 00 0 49 2 , 96 4 , 00 0 19 8 , 95 5 , 95 2 74 4 83 3 11 3 , 36 2 . 31 4 31 7 , 18 7 76 . 00 9 , 4 7 7 25 7 34 6 31 6 , 89 1 Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 2 9 o f 5 9 T. K n o x Av i s t a C o r p o r a t i o n As S I ~ , Sc e n a r i o : C o m p a n y B a s e C a s e La s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b y 4 - Fa c t o r (I ) (m ) Ac c o u n t D e s c r i p t i o n 14 4 0 T o t a l C u s t o m e r Ad v a n c e s F o r C o n s t r u c t i o n 14 4 1 Ac c o u n l 3 6 9 14 4 2 T o t a l Ac c u m u l a l e d D e f e r r e d I n v e s l m e n l T a x C r e d i t s 14 4 3 Op e n 14 4 4 T o t a l A c c u m u l a l e d De f e r r e d I n c o m e T a x e s 14 4 5 Pr o d u c t i o n P l a n t 14 4 6 Tr a n s m i s s i o n P l a n t 14 4 7 Dis t r i b u t i o n P l a n t 14 4 8 Ge n e r a l P l a n t 14 4 9 Ga i n o n S a l e o f G e n e r a l O f f i c e B u i l d i n g 14 5 0 Pf T l D Pla n t 14 5 1 La b o r P f T l D T o t a l 14 5 2 La b o r O & M e x e l A & G 14 5 3 Co r p o r a t e C o s t A l l o c a t o r 14 5 4 D S M & We a t h e r i z a t i o n 14 5 5 DS M Pr o d u c t i o n P l a n t 14 5 6 Sm a l l G e n C a p i t a l C o s t s 14 5 7 Co i n c i d e n t P e a k 14 5 8 O p e n 14 5 9 O p e n 14 6 0 T o t a l W o r k i n g C a p i t a l 14 6 1 T o t a l M i s c e l l a n e o u s Ra t e B a s e l I e m s 14 6 2 14 6 3 T o t a l R a t e B a s e 14 6 4 14 6 5 14 6 6 14 6 7 14 6 8 14 6 9 14 7 0 14 7 1 O p e r a t i n g a n d M a i n t e n a n c e L a b o r D o l l a r s 14 7 2 14 7 3 14 7 4 14 7 5 14 7 6 14 7 7 14 7 8 14 7 9 14 8 0 14 8 1 14 8 2 14 8 3 14 8 4 14 8 5 14 8 6 14 8 7 14 8 8 14 8 9 14 9 0 T o t a l O p e r a t i n g a n d M a i n t e n a n c e L a b o r (k ) Ra t e o f R e t u r n No n - Ad d i t i v e l I e m s In t e r e s t Ra t e B a s e Pro d u c t i o n L a b o r Pr o d u c t i o n P l a n t Tr a n s m i s s i o n L a b o r Tr a n s m i s s i o n P l a n t Dis t r i b u t i o n L a b o r Dis t r i b u t i o n P l a n t Pr o d u c t i o n T r a n s m i s s i o n D i s t r i b u t i o n L a b o r T o t a l Cu s t o m e r A c c o u n t s L a b o r Cu s t A c c t g E x p S u b l o t a l Cu s t o m e r S e r v i c e L a b o r Av g C u s t o m e r s - All Sa l e s L a b o r Ge n e r a t i o n L e v e l C o n s u m p t i o n Ad m i n & G e n e r a l L a b o r Co r p o r a t e C o s t A l l o c a l o r fi l e : 1 0 0 4 E l e c C a s e / C D S / A S S I G N B a s e C a s e , xl s AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 Ma n u a l l n p u l 30 0 SO l 10 9 S0 2 25 8 S0 3 S0 4 MO 4 El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 01 - 22 , Fu n c t i o n a l i z a t i o n a n d C l a s s i l i c a t i o n 5:2 9 P M (r ) (s ) (I) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) Fu n c t i o n a l Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Slr e e t & To t a l s Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Sc h 1 Sc h 1 1 - 1 2 Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 O p e n 2 O p e n 3 O p e n 4 O p e n 5 (4 7 8 , 00 0 ) (3 9 3 , 24 7 ) (7 2 . 14 0 ) (7 , 92 8 ) (4 . 68 6 ) (6 1 59 3 . 00 0 ) (2 6 . 24 7 01 7 ) (9 , 07 8 , 2 1 5 ) (2 , 08 6 62 3 ) (5 , 60 2 , 16 7 ) (2 , 4 7 5 , 72 9 ) (6 , 51 4 , 59 4 ) (3 9 8 , 6 3 4 ) (9 1 05 5 ) (9 , 53 6 , 4 1 6 ) (3 , 2 6 7 30 0 ) (7 5 0 27 9 ) 04 0 , 2 5 6 ) (9 0 1 , 2 0 1 ) (2 , 39 7 , 85 2 ) (1 4 5 . 58 2 ) (3 3 . 94 5 ) (2 2 . 57 2 , 4 3 5 ) (1 0 , 87 3 . 02 0 ) (2 , 78 0 , 4 7 6 ) (5 , 84 8 13 4 ) 35 6 , 4 3 8 ) (1 8 6 , 2 4 6 ) (4 3 8 , 38 4 ) (1 , 08 9 , 73 7 ) (3 , 2 3 7 13 2 ) 66 1 , 02 0 ) (3 5 8 , 44 9 ) (5 3 0 . 35 0 ) (1 9 4 , 2 4 7 ) (4 1 0 , 91 1 ) (4 7 . 07 8 ) (3 5 , 07 8 ) (6 2 5 , 00 0 ) (6 2 5 , 00 0 ) (3 2 0 . 69 7 ) (6 9 , 2 0 6 ) (1 0 2 39 6 ) (3 7 50 4 ) (7 9 33 5 ) (9 , 08 9 ) (6 , 77 3 ) 11 0 00 0 15 0 , 93 1 72 4 , 24 0 94 4 . 44 0 85 9 , 29 4 26 1 13 1 13 8 , 36 1 31 . 60 4 82 9 . 00 0 32 2 , 36 2 74 , 90 5 17 1 44 3 76 , 26 4 17 0 , 39 9 73 8 88 9 (5 2 75 7 00 0 ) (2 2 , 12 0 , 2 0 5 ) (5 , 31 8 , 02 9 ) (1 2 01 5 . 34 8 ) (4 , 02 9 , 56 2 ) (7 . 15 7 , 4 0 8 ) (8 9 3 . 35 5 ) (1 , 2 2 3 , 09 4 ) 44 0 , 2 0 7 00 0 17 6 . 83 5 , 74 7 42 6 , 80 5 10 1 . 34 6 , 96 6 36 , 2 8 7 , 62 5 68 , 85 2 , 07 0 36 3 99 2 09 3 . 79 7 71 % 97 % 70 % 12 % 17 % 24 % 24 % 55 % (n ) (0 ) (p ) (q ) No t e s Fu n c t i o n a l Cl a s s Pr o f o r m a All o c a t i o n Al l o c a l o r To t a l s In p u t Cl l i : J (4 7 8 , 00 0 ) 10 0 In p u t 10 0 S0 5 S2 1 S2 2 10 0 S2 3 In p u t 11 0 00 0 10 0 (J K J In p u t 82 9 , 00 0 10 0 CQ Q I J (5 2 75 7 00 0 ) 44 0 , 2 0 7 00 0 71 % 20 , 25 0 . 00 0 10 0 DQ D 20 , 25 0 , 00 0 13 4 . 63 6 95 1 67 9 66 2 07 0 66 9 , 27 0 16 7 , 2 7 0 33 8 75 2 32 6 . 32 2 54 3 , 70 3 10 0 (J K J 54 3 , 70 3 22 5 , 68 2 28 1 , 72 2 75 6 36 9 33 4 25 7 87 9 , 55 8 53 , 82 1 29 4 86 1 , 08 2 10 0 D9 . O 86 1 , 08 2 29 5 . 01 8 67 . 74 6 18 4 22 3 37 3 21 6 , 51 2 13 , 14 5 06 5 03 0 . 37 6 10 0 I S 0 3 03 0 , 37 6 45 9 , 71 6 37 3 , 28 2 78 5 , 11 9 18 2 . 10 3 25 . 00 4 58 . 85 4 14 6 , 29 8 7,4 3 5 , 16 1 43 5 , 16 1 98 0 . 41 6 72 2 75 0 72 5 , 71 1 59 7 73 4 12 1 , 07 4 12 5 , 82 0 16 1 , 65 7 57 7 96 3 10 0 DI D 57 7 96 3 23 8 . 78 0 27 2 28 5 35 . 36 5 24 0 19 8 17 , 68 5 1, 4 0 9 38 , 03 2 10 0 OQ I J 38 . 03 2 24 0 73 1 63 9 37 2 20 5 , 52 5 10 0 20 5 . 52 5 65 , 67 9 97 3 44 , 70 2 19 , 67 9 56 . 37 8 25 1 86 3 58 2 , 42 6 10 0 c: : g o 58 2 , 4 2 6 83 8 , 19 6 39 6 68 3 58 6 92 0 21 4 96 6 45 4 , 74 1 52 , 10 0 81 9 83 9 , 10 7 12 , 83 9 . 10 7 15 4 , 31 1 1, 4 1 2 , 4 2 3 39 3 , 33 7 84 1 62 4 63 5 . 39 2 19 9 . 22 8 20 2 79 2 Ex h i b i t 1 6 , S c h e d u l e 2 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 3 0 o f 5 9 As s i g n AV I S T A U T I L I T I E S El e c ~ i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Cla s s A l l o c a t o r W o r k s h e e t 22 - J a n - La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 5: 2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (b e ) (b d ) (b e ) (b Q (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) (b q ) (b r ) Cl a s s Cl a s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g S~ e e t & So u r c e De s c r i p t i o n Al l o c a t o r All o c a t o r S8 I v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Ar e a L i g h t s Na m e D e s c r i p t i o n To t a l Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 Op e n 2 Op e n 3 Op e n 4 Op e n 5 En e r g y A l l o c a t o r s EO I Cu s t o m e r L e v e l C o n s u m p t i o n 12 3 58 3 98 8 , 38 0 22 5 , 32 8 67 4 17 7 30 3 , 70 7 87 0 , 08 6 92 2 98 3 En e r g y S a l e s - MW H 10 0 . 00 % 31 . 6 4 % 21 % 21 , 58 % 72 % 27 , 86 % 57 % 42 % 00 % 00 % 00 % 00 % E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 35 2 67 0 07 1 , 4 0 4 24 4 25 6 72 9 , 20 6 32 1 , 01 8 91 9 , 68 1 53 , 03 1 14 , 07 4 En e r g y S a l e s w i t h L o s s e s - M W H 10 0 , 00 % 31 . 9 6 % 29 % 21 . 75 % 58 % 27 . 4 3 % 58 % 42 % 00 % 00 % 00 % 00 % E0 3 A d j u s t e d Cu s t o m e r L e v e l C o n s 60 1 . 21 8 98 8 , 38 0 22 5 , 32 8 67 4 17 7 30 3 , 70 7 34 7 72 1 48 , 92 2 12 . 98 3 En e r g y S a l e s - M W H e x c l u d e P o t l a t c h P u r c h a s e L o a d 10 0 , 00 % 38 , 00 % 66 % 25 , 92 % 11 . 6 8 % 13 , 37 % 88 % 50 % 00 % 00 % 00 % 00 % De m a n d A l l o c a t o r s 00 1 Co i n c i d e n t P e a k 49 0 . 58 2 19 0 , 76 6 44 , 32 7 10 1 , 4 5 6 45 , 13 1 10 0 , 83 8 94 6 11 8 Co i n c i d e n t P e a k 1 2 M o n t h A v e r a g e 10 0 . 00 % 38 , 89 % 04 % 20 , 68 % 20 % 20 , 55 % 42 % 23 % 00 % 00 % 00 % 00 % D0 2 N C P - AI I 61 0 . 30 0 21 9 37 0 07 9 15 0 , 07 8 49 , 84 9 12 0 , 76 2 89 1 27 1 No n - Co i n c i d e n t P e a k A l l S c h e d , 12 M o A v g 10 0 , 00 % 35 , 94 % 35 % 24 , 59 % 17 % 19 , 79 % 62 % 54 % 00 % 00 % 00 % 00 % 00 3 N C P - w / o D A 43 9 . 68 9 21 9 , 37 0 07 9 15 0 07 8 89 1 27 1 NC P wl o Sc h 2 5 1 2 8 1 2 M o A v g 10 0 . 00 % 49 , 89 % 12 , 98 % 34 , 13 % 00 % 00 % 25 % 74 % 00 % 00 % 00 % 00 % DO 4 D A S c h 2 5 10 0 10 0 Dir e c t A s s i g n e d 1 0 S c h e d u l e 2 5 C u s t o m e r s 10 0 , 00 % 00 % 00 % 00 % 10 0 , 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % D0 5 D A S c h 2 5 P 10 0 10 0 Dir e c t A s s i g n e d t o S c h e d u l e 2 5 P C u s t o m e r s 10 0 . 0 0 % 00 % 00 % 00 % 00 % 10 0 , 00 % 00 % 00 % 00 % 00 % 00 % 00 % D0 6 N C P - Se c o n d a r y 42 6 , 4 0 0 21 9 , 37 0 57 . 07 9 13 6 , 78 9 89 1 3,2 7 1 No n - Co i n c i d e n t P e a k S e c o n d a r y 1 2 M o A v g 10 0 , 00 % 51 . 4 5 % 13 , 39 % 32 , 08 % 00 % 00 % 32 % 77 % 00 % 00 % 00 % 00 % D0 7 D A S t r e e t a n d A r e a L i g h t s 10 0 10 0 Dir e c t A s s i g n e d t o S ~ e e t & A r e a L i g h t s 10 0 . 00 % 00 % 00 % 00 % 00 % 00 % 00 % 10 0 , 00 % 00 % 00 % 00 % 00 % 00 8 N C P - Pr i m a r y 48 9 , 53 8 21 9 , 37 0 57 , 07 9 15 0 , 07 8 49 , 84 9 89 1 27 1 No n - Co i n c i d e n t P e a k P r i m a r y 1 2 M o A v g 10 0 , 00 % 44 , 81 % 11 . 66 % 30 , 66 % 10 . 18 % 00 % 02 % 67 % 00 % 00 % 00 % 00 % Cu s t o m e r A l l o c a t o r s CO I Av g C u s t o m e r s - All 10 6 . 51 5 87 , 4 9 4 16 , 05 1 78 9 04 3 12 4 Un w e i g h t e d 10 0 , 00 % 82 , 14 % 15 , 07 % 1. 6 8 % 01 % 00 % 98 % 12 % 00 % 00 % 00 % 00 % CO 2 A v g C u s t o m e r s - Se c o n d a r y 10 6 . 35 1 87 , 4 9 4 16 , 05 1 76 4 04 3 Un w e i g h l e d S e c o n d a r y wlo Li g h t i n g 10 0 , 00 % 82 , 27 % 15 , 09 % 66 % 00 % 00 % 98 % 00 % 00 % 00 % 00 % 00 % C0 3 W t C u s t o m e r s - Me t e r R e a d i n g 12 7 12 2 87 , 4 9 4 10 1 36 7 08 5 Es t . M e t e r R e a d i n g T i m e 10 0 , 00 % 68 , 83 % 25 . 25 % 22 % 06 % 00 % 1. 6 4 % 00 % 00 % 00 % 00 % 00 % C0 4 W t C u s t o m e r s - Me t e r s 20 2 , 2 6 7 87 , 4 9 4 59 , 70 8 43 , 25 4 68 7 14 7 97 7 Pr o p o r t i o n I n s t a l l e d M e t e r C o s t s 10 0 . 00 % 43 , 26 % 29 , 52 % 21 . 3 8 % 83 % 07 % 93 % 00 % 00 % 00 % 00 % 00 % C0 5 D A S ~ e e l & A r e a L i g h t s 12 4 12 4 Dir e c t A s s i g n e d 1 0 S ~ e e t & A r e a L i g h t s 10 0 , 00 % 00 % 00 % 00 % 00 % 00 % 00 % 10 0 , 00 % 00 % 00 % 00 % 00 % C0 6 D A Ha n d b i l l e d Dir e c t A s s i g n e d t o H a n d b i l l e d C u s t o m e r s 10 0 , 00 % 00 % 00 % 00 % 73 , 68 % 26 . 32 % 00 % 00 % 00 % 00 % 00 % 00 % C0 7 O p e n Op e n No , o f C u s t o m e r B i l i s 27 8 , 18 3 04 9 . 93 1 19 2 60 7 21 , 4 6 6 16 8 12 , 51 0 1, 4 8 9 No , o f C u s t o m e r s ( A v e r a g e ) 10 6 , 51 5 87 , 4 9 4 16 , 05 1 78 9 04 3 12 4 Cu s t o m e r W e i g h t i n g s Av g C u s t o m e r s - Al l Un w e i g h t e d Av g C u s t o m e r s - Se c o n d a r y Un w e i g h t e d S e c o n d a r y wlo Lig h t i n g Wt C u s t o m e r s - Me t e r R e a d i n g Es t . M e t e r R e a d i n g T i m e Wt C u s t o m e r s - Me i e r s 1. 0 0 24 , 12 0 . 4 8 14 6 . Pr o p o r t i o n I n s t a l l e d M e t e r C o s t s DA S ~ e e t & A r e a L i g h t s Dir e c t A s s i g n e d t o S ~ e e l & A r e a L i g h t s DA H a n d b i l l e d Dir e c t A s s i g n e d t o H a n d b i l l e d C u s t o m e r s Op e n Op e n Re v e n u e A l l o c a t o r C a l c u l a t i o n s In p u t R e v e n u e F r o m R a t e s RO I Re t a i l S a l e s R e v e n u e 14 6 , 24 8 . 00 0 52 , 64 8 , 00 0 16 , 21 2 00 0 34 , 80 4 , 00 0 10 , 4 7 5 , 00 0 69 6 , 00 0 54 9 , 00 0 86 4 , 00 0 Ex h i b n 1 6 . S c h e d u l e 2 Pa g e 3 1 o f 5 9 T, K n o x fil e : t D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 22 - Ja n - La s l l d a h o M e l l 1 o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (b e ) (b d ) (b e ) (b Q (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b e ) (b p ) (b q ) (b r ) Cla s s Cla s s Re s i d e n t i a l Ge n e r a l La r g e G e n Ex t r a L a r g e Po t l a t c h Pu m p i n g Sb ' e e t & So u r c e / D e s c r i p t i o n All o c a t o r All o c a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex L g G e n S v c Se r v i c e Are a L i g h t s Na m e D e s c r i p t i o n To t a l Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - 4 9 Op e n 2 Op e n 3 Op e n 4 Op e n 5 10 0 , 00 % 36 , 00 % 11 , 09 % 23 , 80 % 16 % 18 , 94 % 74 % 27 % 00 % 00 % 00 % 00 % Op e n Op e n R0 2 O p e n Op e n To t a l R e v e n u e 16 7 92 5 , 00 0 60 , 22 9 , 43 2 17 , 96 2 74 4 39 , 4 6 2 19 7 12 , 4 9 7 . 20 8 32 , 92 2 , 95 7 88 1 , 20 7 96 9 , 2 5 6 lin e 8 4 1 Le s s : E x p B e f o r e I n c o m e T a x 14 3 , 4 1 9 , 00 0 56 . 11 0 , 2 3 3 13 . 09 4 , 4 4 1 29 , 72 5 , 86 3 99 6 , 62 7 28 , 65 4 . 36 0 2, 2 4 9 , 98 6 58 7 , 4 8 9 li n e 8 0 5 Le s s : I n t e r e s t E x p e n s e li n e 1 4 6 9 R0 3 I n c o m e Ta x A l l o c a t o r A 24 , 50 6 , 00 0 11 9 19 9 86 8 , 30 3 73 6 , 33 4 50 0 58 1 4,2 6 8 , 59 7 63 1 , 22 0 38 1 76 6 Re v - E x p b e l o r e I n c T a x 10 0 , 00 % 16 , 81 % 19 , 87 % 39 , 73 % 04 % 17 , 42 % 58 % 56 % 00 % 00 % 00 % 00 % Un i f o r m R e t u r n 71 % 20 , 71 2 . 00 0 32 0 , 2 2 7 99 6 , 20 6 76 8 , 4 3 5 70 7 35 4 3, 2 3 9 , 53 1 34 6 , 4 8 0 33 3 . 76 7 Ju r i s T o t a l R e t u r n ' C l a s s R a t e B a s e l i n e 1 4 6 3 Plu s : T o t a l O p e r a t i n g E x p e n s e s 14 7 , 2 1 3 , 00 0 56 , 74 7 96 4 84 8 14 8 23 3 , 23 4 12 , 07 4 12 7 29 , 31 5 , 22 1 34 7 71 2 64 6 . 59 4 lin e 8 1 7 Le s s : R e v e n u e O f f s e t s (2 1 67 7 00 0 ) 58 1 , 4 3 2 ) 75 0 , 74 4 ) 65 8 , 19 7 ) 02 2 , 20 8 ) (5 . 22 6 , 95 7 ) (3 3 2 20 7 ) (1 0 5 . 25 6 ) su m l i n e s 8 2 2 - 8 2 5 + l i n e 8 3 9 Ra t e R e v e n u e a t U n i f o r m R e t u r n 14 6 , 2 4 8 , 00 0 57 , 4 8 6 . 75 9 09 3 . 61 0 31 , 34 3 , 4 7 2 75 9 , 2 7 3 32 7 79 5 36 1 98 5 87 5 10 6 Co m p u t e d U n i f o r m R e t u r n R e v e n u e R e q u i r e m e n t Un i f o r m R e t u r n 71 % 20 , 71 2 00 0 32 0 , 22 7 99 6 , 20 6 76 8 , 4 3 5 70 7 35 4 3, 2 3 9 53 1 34 6 , 48 0 33 3 , 76 7 To t a l R e t u r n ' C l a s s R a t e B a s e l i n e 1 4 6 3 Plu s : E x p E x c l R e v C o n v I t e m s 14 6 , 36 3 , 00 0 56 , 44 1 97 2 13 , 75 3 , 92 3 31 . 03 0 , 95 2 12 . 01 3 , 24 5 29 , 15 4 . 25 1 33 2 , 89 7 63 5 . 76 1 Ii n e 8 1 7 - li n e s 3 2 3 , an d 4 1 9 Le s s : R e v e n u e O f f s e t s (2 1 67 7 00 0 ) 58 1 , 4 3 2 ) (1 , 75 0 , 74 4 ) (4 , 65 8 , 19 7 ) 02 2 , 20 8 ) (5 , 22 6 , 95 7 ) (3 3 2 , 2 0 7 ) (1 0 5 . 25 6 ) su m l i n e s 8 2 2 - 8 2 5 + l i n e 8 3 9 RO 4 R e v e n u e Co n v e r s i O / 1 A l l o c a t o r U 14 5 . 39 8 , 00 0 18 0 . 76 6 13 . 99 9 , 38 5 31 , 14 1 19 0 69 8 , 39 2 16 6 , 82 4 34 7 17 0 86 4 , 2 7 2 Un i f o r m R e t u r n R e v e n u e E x c l R e v C o n v e r s i o n I t e m s 10 0 , 00 % 39 , 33 % 63 % 21 . 4 2 % 05 % 18 , 68 % 61 % 28 % 00 % 00 % 00 % 00 % Un i f o r m R e t u r n 71 % 71 2 00 0 32 0 , 2 2 7 1 ,99 6 , 2 0 6 76 8 , 4 3 5 70 7 , 35 4 3,2 3 9 , 53 1 34 6 , 4 8 0 33 3 , 76 7 To t a l R e t u r n ' C l a s s R a t e B a s e l i n e 1 4 6 3 Le s s : I n t e r e s t E x p e n s e 20 , 2 5 0 , 00 0 13 4 , 63 6 95 1 . 67 9 66 2 , 07 0 66 9 . 27 0 16 7 , 2 7 0 33 8 , 75 2 32 6 . 32 2 lin e 1 4 6 9 R0 5 I n c o m e Ta x A l l o c a t o r U 46 2 . 00 0 18 5 . 59 0 52 7 10 6 , 36 4 08 4 72 . 26 1 72 9 7, 4 4 5 Un i f o r m R e t u r n l e s s I n t e r e s t E x p e n s e 10 0 , 00 % 40 . 17 % 64 % 23 , 02 % 24 % 15 , 64 % 67 % 1.6 1 % 00 % 00 % 00 % 00 % R0 6 I n c o m e Ta x A l l o c a t o r B 50 6 , 00 0 11 9 , 19 9 86 8 . 30 3 73 6 , 33 4 50 0 , 58 1 26 8 . 59 7 63 1 . 22 0 38 1 76 6 Ne t I n c o m e B e f o r e T a x 10 0 , 00 % 16 . 81 % 19 . 87 % 39 , 73 % 04 % 17 . 4 2 % 58 % 56 % 00 % 00 % 00 % 00 % Su m m e d A l l o c a t o r s SO l Pr o d u c t i O / 1 P l a n t 30 0 . 26 9 , 00 0 10 3 , 85 5 , 86 3 23 , 87 1 21 0 64 . 08 9 , 46 2 28 , 32 2 . 63 6 52 7 72 9 56 0 , 4 1 7 04 1 . 68 3 li n e 8 9 0 10 0 , 00 % 34 , 59 % 95 % 21 , 34 % 9.4 3 % 24 , 82 % 52 % 35 % 00 % 00 % 00 % 00 % S0 2 Tr a n s m i s s i o n P l a n t 10 9 , 00 1 00 0 34 5 . 15 4 57 5 67 3 23 , 32 0 , 08 0 10 , 30 0 , 71 0 27 , 4 0 7 39 3 66 3 99 8 38 7 99 2 lin e 9 2 9 10 0 , 00 % 34 . 26 % 87 % 21 , 39 % 45 % 25 , 14 % 53 % 36 % 00 % 00 % 00 % 00 % S0 3 Dis t r i b u t i o n P l a n t 25 7 64 3 , 00 0 12 4 . 10 5 , 2 3 8 73 6 , 50 8 66 , 75 0 , 92 6 15 . 48 2 45 8 12 5 , 81 7 00 3 , 74 1 12 , 4 3 8 , 31 3 lin e 1 0 8 6 10 0 10 0 , 00 % 48 , 17 % 12 , 32 % 25 , 91 % 01 % 83 % 94 % 83 % 00 % 00 % 00 % 00 % 10 1 SO 4 G e n e r a l P l a n t 36 , 52 4 00 0 18 , 74 1 00 4 04 4 31 6 98 3 . 84 4 19 1 , 65 3 63 6 . 23 5 53 1 17 2 39 5 77 7 lin e 1 1 3 9 10 2 10 0 , 00 % 51 , 31 % 11 , 07 % 16 , 38 % 00 % 12 . 69 % 45 % 08 % 00 % 00 % 00 % 00 % 10 3 S0 5 p r r l D P l a n t 66 6 . 91 3 00 0 26 5 , 30 6 , 25 5 64 . 18 3 , 39 2 15 4 . 16 0 , 4 6 8 10 5 , 80 4 10 4 06 0 , 93 9 1 1 22 8 , 15 6 13 , 86 7 98 8 Su m l i n e s 8 9 0 + 9 2 9 + 1 0 8 6 10 4 10 0 , 00 % 39 , 78 % 62 % 23 , 12 % 11 % 15 , 60 % 1.6 8 % 08 % 00 % 00 % 00 % 00 % 10 5 S0 6 prr l D l G Pl a n t 70 3 , 4 3 7 00 0 28 4 04 7 25 8 68 , 22 7 70 8 16 0 14 4 , 31 1 56 , 2 9 7 , 4 5 7 10 8 69 7 . 17 4 75 9 . 32 7 26 3 , 76 5 Su m l i n e s 8 9 0 + 9 2 9 + 1 0 8 6 + 1 1 3 9 10 6 10 0 . 00 % 40 , 38 % 70 % 22 , 77 % 00 % 15 . 4 5 % 67 % 03 % 00 % 00 % 00 % 00 % 10 7 S0 7 R a t e Ba s e 44 0 , 20 7 00 0 17 6 . 83 5 , 74 7 42 , 42 6 , 80 5 10 1 34 6 96 6 36 , 28 7 62 5 68 , 85 2 07 0 36 3 , 99 2 09 3 . 79 7 li n e 1 4 6 3 10 8 10 0 , 00 % 40 , 17 % 64 % 23 , 02 % 24 % 15 , 64 % 67 % 61 % 00 % 00 % 00 % 00 % 10 9 S0 8 A c c o u n t 36 1 62 7 00 0 22 9 , 71 8 31 9 . 96 7 84 1 , 28 9 32 3 70 , 92 1 55 , 44 6 18 , 33 6 Su m l i n e s 9 4 3 - 9 5 3 11 0 10 0 . 00 % 46 . 81 % 12 . 18 % 32 , 02 % 3.4 8 % 70 % 11 % 70 % 00 % 00 % 00 % 00 % 11 1 S0 9 A c c o u n t 36 2 23 , 72 3 , 00 0 10 , 2 2 3 , 82 1 66 0 , 18 8 99 4 , 44 1 35 7 54 1 87 3 , 58 9 46 0 , 97 4 15 2 , 44 6 Su m l i n e s 9 5 4 - 9 6 4 11 2 10 0 , 00 % 43 , 10 % 11 . 2 1 % 29 . 4 8 % 72 % 90 % 94 % 64 % 00 % 00 % 00 % 00 % 11 3 SI O A c c o u n t 3 6 4 / 3 6 5 97 , 04 1 00 0 42 , 14 5 , 21 7 10 , 96 5 , 97 9 28 , 79 1 , 66 3 42 2 , 32 8 90 0 , 25 2 81 5 , 56 1 Su m l i n e s 9 7 6 - 9 9 7 11 4 10 0 , 00 % 43 . 43 % 11 . 3 0 % 29 , 67 % 71 % 00 % 1.9 6 % 93 % 00 % 00 % 00 % 00 % 11 5 SI I Ac c o u n t 3 6 6 / 3 6 7 46 , 06 6 , 00 0 20 , 78 1 . 09 0 5,4 0 7 , 13 8 14 . 15 2 11 3 47 8 , 81 3 93 6 , 98 2 30 9 . 86 4 Su m l i n e s 9 9 8 - 1 0 1 9 11 6 10 0 , 00 % 45 . 11 % 11 , 74 % 30 , 72 % 72 % 00 % 03 % 67 % 00 % 00 % 00 % 00 % 11 7 S1 2 A c c o u n t 36 8 80 1 . 00 0 01 9 , 83 0 72 9 , 45 2 13 , 73 0 , 54 9 99 2 83 5 32 8 , 33 5 Su m l i n e s 1 0 2 0 - 1 0 3 0 11 8 10 0 , 00 % 51 . 4 5 % 13 . 39 % 32 , 08 % 00 % 00 % 32 % 77 % 00 % 00 % 00 % 00 % Ex h i b i t 1 6 . S c h e d u l e 2 Pa g e 3 2 o f 5 9 T. K n o x fil e : 1 0 0 4 E l e c C a s e CO S AS S I G N B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n Sc e n a r i o : Co m p a n y Ba s e C a s e la s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s by Fa c t o r (b e ) (b d ) Cl a s s Al l o c a t o r Na m e D e s c r i p t i o n 11 9 S 1 3 Ac c o u n t 3 6 9 12 0 12 1 S 1 4 Ac c o u n t 3 7 0 12 2 12 3 S 1 5 Ac c o u n t 3 7 3 12 4 12 5 S 1 6 Di s t O p E x p S u b l o t a l 12 6 12 7 S 1 7 Dis l M t E x p S u b t o t a l 12 8 12 9 S 1 8 Cu s t A c c t g E x p S u b t o t a l 13 0 13 1 S 1 9 O & M E x p e x c I A & G 13 2 13 3 S 2 0 Pr o d & T r a n s O & M E x p 13 4 13 5 S 2 1 la b o r P f T l D T o t a l 13 6 13 7 S 2 2 la b o r O & M e x c t A & G 13 8 13 9 S 2 3 Co r p o r a t e C o s t A l l o c a t o r 14 0 14 1 S 2 4 Ne t P f T l D P l a n t 14 2 14 3 14 4 14 5 14 6 14 7 14 8 14 9 15 0 15 1 15 2 15 3 15 4 15 5 15 6 15 7 15 8 15 9 16 0 16 1 16 2 16 3 AV I S T A U T i l I T I E S Ele c t r i c U t i l i t y Id a h o J u r i s d i c t i o n Cla s s A l l o c a t o r W o r k s h e e t 22 . J a n - Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 5: 2 9 P M (b e ) (b Q (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) (b q ) (b r ) Cl a s s Re s i d e n t i a l Ge n e r a l la r g e G e n Ex t r a l a r g e Po t l a t c h Pu m p i n g SlT e e t & So u r c e De s c r i p t i o n Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Ge n S e r v i c e Ex 1 9 G e n S v c Se r v i c e Ar e a L i g h t s To t a l Sc h 1 Sc h 1 1 - Sc h 2 1 - Sc h 2 5 Sc h 2 5 P Sc h 3 1 - Sc h 4 1 - Op e n 2 Op e n 3 Op e n 4 Op e n 5 29 , 52 0 . 00 0 28 5 , 86 7 45 5 , 17 7 48 9 . 58 9 28 9 , 36 8 Su m l i n e s 1 0 3 1 - 10 4 1 10 0 , 00 % 82 , 27 % 15 . 09 % 66 % 00 % 00 % 98 % 00 % 00 % 00 % 00 % 00 % 16 6 , 00 0 09 9 . 78 9 11 5 , 37 0 53 2 , 4 2 3 59 , 75 8 20 0 35 3 46 0 Su m l i n e s 1 0 4 2 - 1 0 5 2 10 0 , 00 % 43 . 26 % 29 . 52 % 21 , 38 % 83 % 07 % 93 % 00 % 00 % 00 % 00 % 00 % 80 9 . 00 0 80 9 . 00 0 Su m l i n e s 1 0 7 5 - 1 0 8 5 10 0 , 00 % 00 % 00 % 00 % 00 % 00 % 00 % 10 0 . 00 % 00 % 00 % 00 % 00 % 95 9 00 0 86 3 , 31 4 13 9 46 0 , 81 8 11 0 , 52 7 34 , 52 7 50 . 90 9 12 4 30 3 Su m l i n e s 2 6 9 - 2 8 2 + l i n e 2 8 6 10 0 , 00 % 44 , 09 % 16 , 04 % 23 , 52 % 64 % 76 % 60 % 35 % 00 % 00 % 00 % 00 % 12 7 00 0 34 5 . 48 8 35 1 18 5 91 4 39 3 27 6 , 81 2 12 . 38 9 60 , 84 5 16 5 , 88 7 Su m l i n e s 2 9 0 - 3 0 3 10 0 , 00 % 43 , 03 % 11 . 23 % 29 . 24 % 85 % 40 % 95 % 30 % 00 % 00 % 00 % 00 % 78 7 00 0 97 2 , 98 5 65 3 , 4 6 6 84 , 87 4 22 . 17 5 67 6 42 . 44 3 38 1 Su m l i n e s 3 1 2 - 3 2 1 + l i n e s 3 2 4 - 3 2 8 10 0 , 00 % 78 , 51 % 17 , 26 % 24 % 59 % 20 % 12 % 09 % 00 % 00 % 00 % 00 % 97 , 69 9 . 00 0 35 . 78 3 , 88 9 8,4 1 9 58 9 20 , 4 9 4 , 04 8 73 4 . 28 2 22 , 04 5 , 73 4 52 4 87 9 69 6 , 57 9 lin e 3 6 9 10 0 , 00 % 36 , 63 % 62 % 20 , 98 % 94 % 22 , 56 % 1. 5 6 % 71 % 00 % 00 % 00 % 00 % 85 . 00 7 00 0 05 8 26 6 67 1 21 1 19 6 . 93 5 03 6 , 84 1 21 , 44 0 03 4 1, 2 9 9 , 29 4 30 4 . 41 9 lin e 2 0 3 + l i n e 2 6 4 10 0 , 00 % 34 . 18 % 85 % 21 . 4 1 % 45 % 25 , 22 % 1. 5 3 % 36 % 00 % 00 % 00 % 00 % 43 5 . 16 1 98 0 , 41 6 72 2 , 75 0 72 5 . 71 1 59 7 , 73 4 12 1 07 4 12 5 , 82 0 16 1 65 7 li n e 1 4 7 9 10 0 , 00 % 40 , 09 % 72 % 23 . 21 % 04 % 15 , 08 % 1. 6 9 % 17 % 00 % 00 % 00 % 00 % 9, 2 5 6 , 68 1 31 6 , 11 5 01 5 , 74 0 80 6 , 41 6 62 6 , 65 7 18 0 . 65 1 14 7 , 12 8 16 3 97 3 Su m l i n e s 1 4 7 9 - 1 4 8 6 10 0 , 00 % 46 . 6 3 % 10 , 97 % 19 , 51 % 77 % 12 . 75 % 59 % 1. 7 7 % 00 % 00 % 00 % 00 % 00 0 51 3 11 1 16 4 12 7 25 % S 1 9 . 2 5 % S 2 2 , 2 5 % C O I , 2 5 % S 2 4 10 0 , 00 % 51 . 31 % 11 , 07 % 16 , 38 % 00 % 12 , 69 % 1.4 5 % 08 % 00 % 00 % 00 % 00 % 46 3 41 4 00 0 18 4 66 9 , 28 7 44 . 63 7 . 91 6 10 8 , 2 6 4 , 69 4 38 . 36 7 . 94 9 61 6 , 89 6 82 3 . 73 4 03 3 , 52 4 Su m l i n e s 8 9 0 , 9 2 9 , 1 0 8 6 . 1 1 6 5 . 1 2 0 4 , 1 3 6 1 10 0 , 00 % 39 , 85 % 63 % 23 . 36 % 28 % 15 . 4 5 % 69 % 73 % 00 % 00 % 00 % 00 % Op e n Op e n Op e n S2 5 O p e n S2 6 O p e n S2 7 O p e n fil e : I D 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e . xl s Ex h i b i t 1 6 . S c h e d u l e 2 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 3 3 o f 5 9 As s i g n AV I S T A U T I L I T I E S Ele c Y i c U t i l i t y Id a h o J u r i s d i c t i o n Sc e n a r i o : C o m p a n y B a s e C a s e Fu n c t i o n a l A l l o c a t i o n T a b l e s 22 - Ja n , La s t I d a h o M e t h o d m o d i f i e d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 5:2 9 P M Co m m o n C o s t s b y 4 - Fa c t o r (a i ) (a j ) (a k ) (a l ) (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) Pr o d u c t i o n F u n c t i o n F a c t o r T a b l e ( p f a c t o r ) Cl a s s Fa c t o r N a m e P0 1 P0 2 P0 3 P0 4 P0 5 P0 6 P0 7 P0 8 P0 9 To t a l F a c t o r 10 0 10 0 10 0 10 0 20 0 58 , 21 1 5,4 8 6 39 9 39 1 00 1 Co i n c i d e n t P e a k 35 . 30 , 10 0 33 . 33 , 02 1 4,4 3 6 34 9 55 6 E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 64 . 69 , 16 6 , 25 . 19 0 05 0 05 0 83 5 xx x Op e n xx x Op e n MW H G e n Th e r m a l P C Hy d r o P C Ot h e r P C P0 1 + T O t CS P I I CS A I D CS O e p r CS O & M Tra n s m i s s i o n F u n c t i o n F a c t o r T a b l e ( ! l a c t o r ) Cl a s s Fa c t o r N a m e TO t T0 2 T0 3 TO 4 To t a l F a c l o r 10 0 00 1 Co i n c i d e n t P e a k 33 . E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 66 , xx x Op e n Av g P C Ois Y i b u t i o n F u n c t i o n F a c t o r T a b l e ( d f a c t o r ) Cl a s s Fa c t o r N a m e X0 1 X0 2 X0 3 XO 4 X0 5 X0 6 X0 7 X0 8 X0 9 X1 0 X1 1 X1 2 X1 3 X1 4 X1 5 To t a l F a c t o r 10 0 27 0 4 23 3 9 9 10 0 tO O 10 0 10 0 10 0 10 0 10 0 10 0 00 2 NC P - AI I 10 0 00 3 NC P - w / o 25 3 7 20 2 1 2 00 4 OA S c h 2 5 13 3 9 00 7 OA S t r e e t a n d A r e a L i g h t s CO 2 Av g C u s t o m e r s - Se c o n d a r y 10 0 CO 4 Wt C u s t o m e r s - Me t e r s 10 0 C0 5 OA S t r e e t & A r e a L i g h t s 10 0 00 5 OA S c h 2 5 P 18 4 8 DO S NC P - Se c o n d a r y 1.4 1 10 0 00 8 NC P - Pr i m a r y 93 . 98 , 95 . 4 8 95 . #3 6 0 #3 6 1 #3 6 2 #3 6 4 #3 6 5 #3 6 6 #3 6 7 #3 6 8 #3 6 9 #3 7 0 #3 7 3 Cu s t o m e r A c c o u n t i n g F u n c t i o n F a c t o r T a b l e ( a f a c t o r ) Cla s s Fa c t o r N a m e KO I K0 2 K0 3 KO 4 To t a l F a c t o r 10 0 10 0 24 6 7 CO I Av g C u s t o m e r s - Al l 10 0 24 4 0 C0 3 Wt C u s t o m e r s - Me t e r R e a d i n g 10 0 C0 6 OA H a n d b i l l e d xx x Op e n Bi l l i n g Cu s t o m e r I n f o r m a t i o n F u n c t i o n F a c t o r T a b l e ( i l a c t o r ) Cl a s s Fa c t o r N a m e 10 1 10 2 10 3 10 4 To t a l F a c t o r tO O 13 6 2 CO I Av g C u s t o m e r s - All 10 0 SO t Pr o d u c t i o n P l a n t 13 1 6 xx x Op e n OS M Sa l e s F u n c t i o n F a c t o r T a b l e ( s f a c t o r ) Cla s s Fa c t o r N a m e VO l V0 2 V0 3 V0 4 To t a l F a c t o r 10 0 10 0 10 0 E0 2 Ge n e r a t i o n L e v e l C o n s u m p t i o n 10 0 C0 1 Av g C u s t o m e r s - Al l 10 0 xx x Op e n fil e : 1 0 0 4 E l e c C a s e ca s AS S I G N B a s e C a s e . xls Ex h i b i t 1 6 , S c h e d u l e 2 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 3 4 o f 5 9 As s i g " Sc e n a r i o : C o m p a n y B a s e C a s e La s t I d a h o M e t h o d m o d i f i e d Co m m o n C o s t s b y 4 - Fa c t o r (a i ) (a j ) 63 S 0 5 64 S 2 1 65 S 2 2 66 5 2 3 Mis c e l l a n e o u s F u n c t i o n F a c t o r T a b l e ( m f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Pf f l D P l a n t La b o r P f f l D T o t a l La b o r D & M e x e l A & G Co r p o r a t e C o s t A l l o c a t o r fi l e : I D 0 4 E l e c C a s e / C D S / A S S I G N B a s e C a s e , xl s AV I 5 T A U T I L f T l E S Fu n c t i o n a l A l l o c a t i o n T a b l e s Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 (a k ) (a l ) (a m ) (a n ) MO l M0 2 M0 3 M0 4 10 0 10 0 10 0 10 0 10 0 10 0 10 0 10 0 Pl a n t R e l a t e d To t a l L a b o r PT D L a b o r (a o ) El e c t r i c U t i l i t y Id a h o J u r i s d i c t i o n 22 - Ja n , 5:2 9 P M (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) Ex h i b i t 1 6 . S c h e d u l e 2 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 3 5 o f 5 9 Pr o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c l i o n Ex p e n s e P a g e 1 Pro F o r m a R e s u h s a t O p e r a l i o n s Op e r a l i o n a n d M a i n l e n a n c e E x p e n s e s Ele c l r i c U l i l i t y 22 - Ja n - I J 4 Co l 1 ' j ) a n y C a s e Fo r l h e Y e a r E n d e d D e c e r m e r 3 1 . 2 0 0 2 4:4 4 P M (b ) (c ) (d ) (e ) (g ) (h ) (i) (k ) (I) (m ) (n ) (0 ) (p ) (Q ) (r ) (s ) (I) (u ) No t e s La b o r O& M E x p e n s e De t e r r e d De l , G a i n o n Co l s l r i p 3 Co l s l r i p C o m m o n K e t l l e F a l l s MO P S We a l h e r i z Cu s l o m e r Re v e n u e Hy d r o R e i Eli m i n a l e Pr o F o r m a Un c o l l e c l i b l e Re g u l a l o r y Ac c o u n l De s c r i p t i o n Do l l a r s To t a l s p e r B o o k s FIT R a l e B a s e Off i c e B i d g , AF U D C E l i m , AF U D C Dis a l i o w a n c e D e t e r r e d C o s t & D S M I n v , Ad v a n c e s No r m a l i z a l i o n Ac c o u n l i n g 8& O T a x Pro p e r t y T a x Ex p e n s e Ex p e n s e Co l u m n B Ad j C o l u m n C Ad j C o l u m n D A d ; C o l u m n E Ad j C o l u m n F A d j C o l u m n G A d j C o l u m n H A d j C o l u m n I A d j C o l u m n J Ad j C o l u m n K Ad j C o l u m n L A d j C o t u m n M A d ; C o l u m n N A d ; C o l u m n 0 A d ; C o l u m n P Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pro d u c t i o n E x p e n s e s 5O O , OP S t e a m Su p e r v i s i o n & E n g l n e e n n g 35 , 46 5 00 0 50 1 - 0P S l e a m Fu e l 17 8 , 18 4 34 4 , 00 0 50 2 - 0P S t e a m Sl e a m E x p e n s e s 10 0 , 37 4 28 1 00 0 5O 3 , OP S l e a m Fr o m O t h e r S o u r c e s 00 0 5O 4 , OP S t e a m Sle a m T r a n s t e r r e d - 5O 5 - 0P S l e a m Ele c l r i c E x p e n s e s 10 5 , 11 9 20 3 . 00 0 5O 6 - 0 P S t e a m Mi s c e l l a n e o u s P o w e r E x p , 33 8 02 7 , 00 0 5O 7 - 0P S t e a m Re n l s 00 0 To t a l S t e a m O p e r a t i o n 44 9 , 50 0 95 1 , 00 0 51 0 - MT S t e a m Su p e r v i s i o n & E n g l n e e n n g 10 , 79 8 00 0 51 1 - MT S t e a m Si r u c i u r e s 53 3 11 3 , 00 0 51 2 , MT S l e a m Bo i l e r P l a n l 13 3 , 36 8 08 6 , 00 0 51 3 - MT S t e a m Ele c l r i c P l a n t 53 . 2 8 0 35 8 , 00 0 5t 4 - MT S t e a m Mis c e l l a n e o u s P l a n l 18 , 71 6 14 4 00 0 T a l a i S l e a m M a i n t e n a n c e 21 7 , 69 5 77 5 , 00 0 To t a l S l e a m 66 7 , 19 5 72 6 , 00 0 28 5 3 5 ' OP H y d r o Su p e r v i s i o n & E n g i n e e r i n g 25 5 , 06 4 42 4 00 0 29 5 3 6 - 0 P H y d r o Wa t e r F o r P o w e r 24 2 , 00 0 30 5 3 7 - 0P H y d r o Hy d r a u l i c E x p e n s e s 12 3 , 4 7 5 46 4 . 00 0 25 7 , 00 0 31 5 3 8 - 0P H y d r o Ele c l r i c E x p e n s e s 76 4 , 33 6 06 3 , 00 0 32 5 3 9 , OP H y d r o Mis c e l l a n e o u s P o w e r E x p , 70 , 60 1 16 3 , 00 0 33 5 4 D - O P H y d r o Re n l s 19 1 00 0 To t a l H y d r a u l i c O p e r a l i o n 21 3 , 47 6 54 7 , 00 0 25 7 , 00 0 35 5 4 1 - MT H y d r o Su p e r v i s i o n & E n g i n e e r i n g 54 , 75 8 79 , 00 0 36 5 4 2 . MT H y d r o Str u c t u r e s 28 . 52 3 58 , 00 0 37 5 4 3 , MT H y d r o Re s e r v o i r s . D a m s & W a t e r w a y s 14 1 83 7 25 3 . 00 0 38 5 4 4 - MT H y d r o Ele c l r i c P l a n t 36 7 95 9 63 0 . 00 0 39 5 4 5 , MT H y d r o Mis c e l l a n e o u s P l a n l 53 4 00 0 To t a l H y d r a u l i c M a i n t e n a n c e 59 6 . 61 1 02 8 , 00 0 To t a l H y d r a u l i c 81 0 , 08 7 57 5 , 00 0 25 7 00 0 54 6 - 0P O t h e r Su p e r v i s i o n & E n g i n e e r i n g 05 1 00 0 54 7 . 0P O t h e r Fu e l 56 7 36 5 , 00 0 54 8 - 0P O t h e r Ge n e r a l i o n E x p e n s e s 40 , 81 7 10 , 00 0 54 9 , OP O t h e r Mi s c e l l a n e o u s P o w e r E x p , 91 8 95 , 00 0 55 0 - 0P O t h e r Re n l s 23 4 00 0 To t a l O t h e r O p e r a t i o n 35 3 71 2 , 00 0 55 1 . MT O t h e r Su p e r v i s i o n & E n g i n e e r i n g 40 , 88 9 60 , 00 0 55 2 , MT O t h e r Str u c l u r e s 40 9 14 , 00 0 55 3 , MT O t h e r Ge n e r a t i n g & E l e c t r i c P l a n t 93 , 84 1 19 6 , 00 0 55 4 . MT O t h e r Mis c e l l a n e o u s P l a n t 66 0 32 , 00 0 To t a l O t h e r M a i n l e n a n c e 14 3 , 79 9 30 2 , 00 0 19 5 , 15 2 01 4 00 0 To t a l O t h e r 55 5 , OP T o t a l P u r c h a s e d P o w e r 39 , 90 4 , 00 0 55 6 ' OP T o t a l S y s l e m C o n l r o l & L o a d D i s p a l c h i n g 17 6 . 19 8 34 6 , 00 0 55 7 - 0P T o t a l Oth e r E x p e n s e s 69 5 , 07 1 38 , 80 6 , 00 0 To t a l P r o d u c l i o n E x p e n s e s 54 3 , 70 3 96 , 37 1 , 00 0 25 7 , 00 0 Ex h i b i l N o , 1 6 . S c h e d u l e 2 Pa g e 3 6 o f 5 9 Kn o x Av i s l . C o r p o r a t i o n fi l e : I D 0 4 E l e c C a s e ' C D S , P R O F O R M A . xIs Pr o f o r m a Pr o F o r m a A e s u n s of Op e r a t i o n s 3 C o ~ n y C a s e Ac c o u n l (b ) (c ) (d ) De s c r i p t i o n Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pro d u c t i o n E x p e n s e s SO O , OP S t e a m Su p e N i s i o n & E n g i n e e r i n g 50 1 - 0P S t e a m Fu e l 5O 2 , OP S l e a m St e a m E x p e n s e s 5O 3 - 0P S t e a m Fr o m O I h e r S o u r c e s 5O 4 , OP S t e a m Sl e a m T r a n s f e r r e d , 5O 5 - o P S l e a m Ele c l r i c E x p e n s e s 5O 6 - 0 P S t e a m Mis c e l l a n e o u s P o w e r E x p , 5O 7 - o P 5 1 e a m Ae n l s To t a l S t e a m O p e r a t i o n 51 o - M T 5 1 e a m Su p e N i s i o n & E n g i n e e n n g 51 1 - MT S t e a m 51 r u c t u r e s 51 2 - MT 5 1 e a m Bo i l e r P l a n t 51 3 , MT S l e a m El e c t r i c P l a n t 51 4 - MT S t e a m Mis c e l l a n e o u s P l a n t To t a l S t e a m M a i n t e n a n c e To t a l S t e a m 53 5 - 0P H y d r o Su p e N i s i o n & E n g i n e e r i n g 53 6 - 0 P H y d r o Wa l e r F o r P o w e r 53 7 , OP H y d r o Hy d r a u l i c E x p e n s e s 53 8 , OP H y d r o Ele c l r i c E x p e n s e s 53 9 - 0P H y d r o Mis c e l l a n e o u s P o w e r E x p , 54 0 - 0P H y d r o Ae n t s To t a l H y d r a u l i c O p e r a t i o n 54 1 - MT H y d r o Su p e N i s i o n & E n g l n e e n n g 54 2 - MT H y d r o Sir u c t u r e s 54 3 , MT H y d r o A e s e N o i r s , D a m s & W a t e r w a y s 54 4 - MT H y d r o Ele c t r i c P l a n t 54 5 - MT H y d r o Mis c e l l a n e o u s P l a n l To t a l H y d r a u l i c M a i n t e n a n c e To t a l H y d r a u l i c 54 6 - 0 P O I h e r Su p e N i s i o n & E n g l n e e n n g 54 7 , OP O I h e r Fu e l 54 8 ' OP O I h e r Ge n e r a l i o n E x p e n s e s 54 9 - 0P O I h e r Mis c e l l a n e o u s P o w e r E x p , 55 O - 0P O I h e r Ae n t s To t a l O I h e r O p e r a t i o n 55 1 - MT O I h e r Su p e N i s i o n & E n g i n e e r i n g 55 2 - MT O I h e r Sir u c t u r e s 55 3 , MT O I h e r Ge n e r a l i n g & E l e c 1 r i c P l a n t 55 4 - MT O I h e r Mis c e l l a n e o u s P l a n t To t a l O I h e r M a i n t e n a n c e To t a l O l h e r 55 5 ' OP T o t a l P u r c h a s e d P o w e r 55 6 - o P T o t a l S y s t e m C o n t r o l & L o a d D i s p a t c h i n g 55 7 , OP T o t a l O I h e r E x p e n s e s To t a l P r o d u c t i o n E x p e n s e s fil e : I D 0 4 E l e c C a s e ca s PA O F O A M A . J c l s AV I S T A U T I L I T I E S Op e r a l i o n a n d M a i n t e n a n c e E x p e n s e s Fo r t h e Y e a r E n d e d D e c e r m e r 3 1 20 0 2 Id a h o J u r i s d i c t i o n Ele c l r i c U l i l i l y (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) In j u r i e s Fe d e r a l Pr o F o r m a El i m i n a t e D e l Ne z P e r c e Ae m o v e P G E Mo n e t i z & D a m a g e s I n c o m e Te x Ae s t a l e D e b t P o w e r C o s t s Se n l e m e n t Mi s c T a r i l l s Am o r t Ad i C o l u m n Q A d i C o l u m n A A d i C o l u m n S A d i C o l u m n T Ad i C o l u m n U A d i C o l u m n V Ad i C o l W 26 1 00 0 (1 1 26 1 00 0 ) 24 , 00 0 (2 4 , 00 0 ) (a c ) Pa y r o l l Cle a r i n g Ad i C o l X 00 0 00 0 12 1 00 0 (a d ) (a e ) (a Q (a g ) (a h ) (a i ) (a j ) (a k ) Co y o l e Sm a l l Ca p i t a l C o s t Pr o F o r m a Pr o F o r m a P r o Fo r m a Pr o F o r m a Pr o F o r m a Sp r i n g s Ge n e r a l i o n S m G e n O p t P o w e r Su p p l y Pe n s i o n In s u r a n c e l a b o r N o n - Ex e c l a b o r E x e c Ad j C o l Y Ad i C o l A A A d i C o l u m n A S A d j C o l A C Ad i C o l A D Ad ; C o l A E Ad j C o l A F 00 0 00 0 00 0 19 0 , 00 0 00 0 00 0 15 , 00 0 00 0 00 0 00 0 00 0 23 , 00 0 19 0 , 00 0 19 0 , 00 0 00 0 00 0 26 , 00 0 00 0 41 , 00 0 00 0 00 0 00 0 13 . 00 0 21 , 00 0 62 , 00 0 00 0 10 , 92 4 , 00 0 1,2 9 6 , 00 0 00 0 00 0 00 0 29 6 , 00 0 24 , 00 0 10 , 90 0 , 00 0 00 0 00 0 29 6 , 00 0 10 , 90 0 , 00 0 29 6 , 00 0 65 5 , 00 0 (2 0 , 00 0 ) 26 , 54 2 , 00 0 (7 , 76 6 , 00 0 ) 00 0 00 0 00 0 00 0 16 , 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 12 , 00 0 36 , 00 0 40 , 00 0 00 0 00 0 00 0 00 0 20 , 00 0 60 , 00 0 14 , 00 0 22 , 00 0 51 , 00 0 00 0 41 . 00 0 00 0 00 0 69 , 00 0 00 0 51 , 00 0 10 8 , 00 0 00 0 00 0 13 , 00 0 33 , 00 0 54 , 00 0 16 2 , 00 0 66 , 00 0 00 0 00 0 00 0 20 , 00 0 33 , 00 0 99 , 00 0 51 , 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 13 , 00 0 17 , 00 0 00 0 37 , 00 0 19 0 , 00 0 16 , 00 0 59 , 00 0 31 4 , 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Kn o x Av i s l a C o r p o r a t i o n 00 0 00 0 Ex p e n s e P a g e 1 A 22 - Ja n , 4: 4 4 P M (a l ) Pr o F o r m a Ve g M g r r C Ad j C o I A G 24 , 00 0 24 , 00 0 Pa g e 3 7 o f 5 9 Pr o t o r . . . . Pro F o r . . . . R e s u " s o f O p e r a t i o n s Co n 1 J B n y C a s e Ac c o u n t (b ) (c ) (d ) De s c r i p l i o n Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pr o d u c t i o n E x p e n s e s SO O , OP S l e a m Su p e r v i s i o n & E n g i n e e r i n g 5O 1 - 0P S l e a m Fu e l 5O 2 - 0P S t e a m Sle a m Ex p e n s e s 5O 3 - Q P S l e a m Fr o m O 1 h e r S o u r c e s 5O 4 - 0P S t e a m Ste a m T r a n s l e r r e d - 5O 5 - 0P S l e a m Ele c l r i c Ex p e n s e s 5O 6 - 0 P S t e a m Mis c e l l a n e o u s P o w e r E x p , 5O 7 - Q P S t e a m Re n t s To t a l S t e a m O p e r a t i o n 51 0 . MT S t e a m Su p e r v i s i o n & E n g i n e e r i n g 51 1 , MT S t e a m St r u c t u r e s 51 2 - MT S t e a m Bo i l e r P l a n t 51 3 - MT S t e a m El e c t r i c P l a n l 51 4 . MT S t e a m Mis c e l l a n e o u s P l a n t To t a l S t e a m M a i n t e n a n c e To t a l S t e a m 53 5 ' OP H y d r o Su p e r v i s i o n & E n g i n e e r i n g 53 6 - 0 P H y d r o Wa l e r F o r P o w e r 53 7 - Q P H y d r o Hy d r a u l i c Ex p e n s e s 53 8 - 0 P H y d r o El e c l r i c Ex p e n s e s 53 9 - 0P H y d r o Mis c e l l a n e o u s P o w e r Ex p , 54 0 - 0P H y d r o Re n t s To t a l H y d r a u l i c O p e r a l i o n 54 1 . MT H y d r o Su p e r v i s i o n & E n g i n e e r i n g 54 2 - MT H y d r o Str u c t u r e s 54 3 - MT H y d r o Re s e r v o i r s , D a m s & W a t e r w a y s 54 4 , MT H y d r o Ele c l r i c P l a n t 54 5 - MT H y d r o Mis c e i l a n e o u s P l a n t To t a l H y d r a u l i c M a i n t e n a n c e To t a l H y d r a u l i c 54 6 - 0 P O 1 h e r Su p e r v i s i o n & E n g l n e e n n g 54 7 - Q P O 1 h e r Fu e l 54 8 - 0P O 1 h e r Ge n e r a t i o n Ex p e n s e s 54 9 - 0P O 1 h e r Mis c e l l a n e o u s P o w e r Ex p , 55 O - 0P O 1 h e r Re n t s To t a l O 1 h e r O p e r a t i o n 55 1 - MT O 1 h e r Su p e r v i s i o n & E n g i n e e r i n g 55 2 , MT O 1 h e r Str u c t u r e s 55 3 - MT O 1 h e r Ge n e r a t i n g & E l e c t r i c P l a n l 55 4 . MT O 1 h e r Mis c e l l a n e o u s P l a n t To t a l O 1 h e r M a i n t e n a n c e To t a l O 1 h e r 55 5 , OP T o t a l P u r c h a s e d P o w e r 55 6 , OP T o t a l S y s l e m C o n t r o l & L o a d D i s p a t c h i n g 55 7 - 0P T o t a l OIh e r E x p e n s e s To t a l P r o d u c t i o n E x p e n s e s fi l e : 1 0 0 4 E l e c C a s e ' C O S ' P R O F O R M A x l s AV I S T A U T I L I T I E S Op e r a t i o n a n d M a i n t a n a n c e E x p e n s e s Fo r t h e Y e e r E n d e d D e c e m b a r 3 1 , 2 0 0 2 (a m ) (a n ) (a o ) Pr o F o r . . . . Pr o F o r . . . . Su b l o t a l Tr a n s m i s s i o n C a b i n a t G o r g e Co n 1 J B n y Ad j C o ! A H Ad j C o l A I Ba s e C a s e 00 . 00 0 56 5 , 00 0 29 8 , 00 0 00 0 22 2 , 00 0 03 3 , 00 0 21 , 00 0 22 0 , 00 0 76 , 00 0 11 3 , 00 0 11 0 , 00 0 36 8 , 00 0 14 8 , 00 0 81 5 , 00 0 10 , 03 5 , 00 0 46 9 , 00 0 29 3 , 00 0 74 3 , 00 0 19 9 . 00 0 17 5 . 00 0 19 1 , 00 0 07 0 , 00 0 89 , 00 0 64 , 00 0 27 9 , 00 0 69 6 , 00 0 00 0 13 6 , 00 0 4.2 0 6 , 00 0 00 0 12 , 28 9 , 00 0 00 0 39 1 , 00 0 21 0 . 00 0 16 , 91 5 , 00 0 68 , 00 0 00 0 21 2 , 00 0 33 , 00 0 32 7 , 00 0 17 , 24 2 , 00 0 46 , 55 9 . 00 0 35 7 , 00 0 12 3 , 00 0 79 , 52 2 , 00 0 Op a n (a p ) Op e n Id a h o J u r i s d i c t i o n Ele c t r i c U l i l i t y (a q ) (a r ) Op e n Op e n (a s ) Op e n (a l ) Op a n (a u ) Op e n (a v ) Op e n (a w ) (a x ) Op e n Op e n (a y ) (a z ) (b e ) Ne n o t a ! 01 A l l Ad j u s l m e n t s Op e n 00 0 22 1 . 00 0 00 0 19 , 00 0 00 0 26 9 , 00 0 00 0 00 0 10 , 00 0 00 0 40 , 00 0 30 9 , 00 0 45 , 00 0 00 0 27 9 , 00 0 13 6 , 00 0 12 . 00 0 52 3 , 00 0 10 , 00 0 00 0 26 , 00 0 66 . 00 0 10 8 , 00 0 63 1 , 00 0 10 . 92 4 00 0 00 0 29 6 , 00 0 24 , 00 0 12 . 2 0 3 . 00 0 00 0 16 , 00 0 00 0 25 , 00 0 12 , 22 8 , 00 0 Ex p e n s e P a g e 1 8 22 , Ja n ' ( ) 4 4:4 4 P M (b b ) To t a l 00 , 00 0 56 5 . 00 0 29 8 . 00 0 00 0 22 2 . 00 0 03 3 , 00 0 21 , 00 0 8.2 2 0 . 00 0 76 , 00 0 11 3 , 00 0 11 0 . 00 0 36 8 , 00 0 14 8 , 00 0 81 5 , 00 0 10 , 03 5 , 00 0 46 9 , 00 0 29 3 00 0 74 3 , 00 0 19 9 , 00 0 17 5 00 0 19 1 00 0 07 0 , 00 0 89 . 00 0 64 , 00 0 27 9 . 00 0 69 6 , 00 0 00 0 13 6 , 00 0 20 6 , 00 0 00 0 12 , 2 8 9 , 00 0 00 0 39 1 . 00 0 21 0 , 00 0 16 , 91 5 , 00 0 68 , 00 0 00 0 21 2 , 00 0 33 , 00 0 32 7 , 00 0 17 , 2 4 2 00 0 65 5 . 00 0 4 6 55 9 , 00 0 11 , 00 0 3 5 7 00 0 37 , 68 3 , 00 0 12 3 , 00 0 0 ( 1 6 , 84 9 , 00 0 ) 7 9 , 52 2 , 00 0 Ex h i b i l N o , 1 6 . S c h e d u l e 2 Kn o x Av i s l a C o r p o r a t i o n Pa g e 3 8 0 1 5 9 65 (a ) 67 A c c o u n t De s c r i p t i o n 86 Dis t r i b u t i o n E x p e n s e s 89 5 8 0 - 0P S u p e r v i s i o n & E n g i n e e r i n g 90 5 8 1 - o P L o a d D i s p a t c h i n g 91 5 8 2 - 0P S t a t i o n Ex p e n s e s 92 5 8 3 - o P C N e r h e a d Lin e E x p e n s e s 93 5 8 4 ' OP U n d e r g r o u n d L i n e E x p e n s e s 94 5 8 5 , OP S t r e e t L i g h t i n g & S i g n a l S y s t e m s 95 5 8 6 - 0 P M e t e r Ex p e n s e s 96 5 8 7 - o P C u s t o m e r In s t a l l a t i o n s E x p e n s e s 97 5 8 8 , OP M i s c e l l a n e o u s E x p e n s e s 98 5 8 9 - o P R e n t s 99 To t a l D i s t r i b u t i o n O p e r a t i o n 10 0 5 9 0 . MT S u p e r v i s i o n & E n g i n e e r i n g 10 1 5 9 1 - MT S t r u c t u r e s 10 2 5 9 2 - MT S t a t i o n E q u i p m e n ! 10 3 5 9 3 - MT C N e r h e a d L i n e s 10 4 5 9 4 - MT U n d e r g r o u n d L i n e s 10 5 5 9 5 - MT L i n e T r a n s f o r m e r s 10 6 5 9 6 - M T S t r e e t L i g h t i n g & S i g n a l S y s t e m s 10 7 5 9 7 , MT M e t e r s 10 8 5 9 8 - M T M i s c e l l a n e o u s P l a n t 10 9 To t a l D i s l r i b u t i o n M a i n t e n a n c e 11 0 To t a l D i s t r i b u t i o n E x p e n s e s 11 1 11 2 Cu s t o m e r A c : c o u n t i n g E x p e n s e s 11 3 9 O 1 , OP S u p e r v i s i o n 11 4 9 O 2 ' OP M e t e r R e a d i n g 11 5 9 O 3 - 0P C u s t o m e r Re c o r d s & C o l l e c t i o n s 11 6 9 O 4 - 0P U n c o l l e c t i b l e Ac c o u n l s 11 7 9 O 5 , OP M i s c C u s t o m e r A c c o u n l s E x p e n s e s t 1 8 To t a l C u s l o m e r A c c o u n t i n g E x p e n s e s 11 9 12 0 Pr o l o r m a Pr o F o r m a R e s u l t s o f O p e r a l i o n s Co n . , a n y C a s e (b ) Tr a n s m i s s i o n Ex p e n s e s 56 0 - o P S u p e r v i s i o n & En g i n e e r i n g 56 1 , OP L o a d D i s p a t c h i n g 56 2 ' OP S t a l i o n E x p e n s e s 56 3 , OP C N e r h e a d L i n e E x p e n s e s 56 4 - o P U n d e r g r o u n d Lin e E x p e n s e s 56 5 , OP T r a n s m i s s i o n o f E l e c t r i c i t y B y O t h e r s 56 6 - 0P M i s c e l l a n e o u s Ex p e n s e s 56 7 - 0P R e n l s To t a l T r a n s m i s s i o n O p e r a l i o n 56 8 - M T S u p e r v i s i o n & E n g i n e e r i n g 56 9 - MT S t r u c t u r e s 57 0 , MT S t a t i o n E q u i p m e n t 57 1 - MT C N e r h e a d L i n e s 57 2 - MT U n d e r g r o u n d L i n e s 57 3 , MT M i s c e l l a n e o u s P l a n l To t a l T r a n s m i s s i o n M a i n t e n a n c e To t a l T r a n s m i s s i o n E x p e n s e s fil e : I D 0 4 E l e c C a s e ca s PR O F O R M A x l s AV I S T A U T I L I T I E S Id a h o J u r i s d i c l i o n Ex p e n s e P a g e 2 Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s Ele c t r i c U l i i i t y 22 - Ja n ' ( ) 4 Fo r t h e Y e a r E n d e d D e c e n t l e r 3 1 , 2 0 0 2 4: 4 4 P M (e ) (g ) (h ) (i) (j ) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) No t e s La b o r O& M E x p e n s e De f e r r e d De f , G a i n o n Co l s t r i p 3 Co l s t r i p C o m m o n K e u r e F a l l s MO P S We a l h e r i z Cu s t o m e r Re v e n u e Hy d r o R e i El i m i n a ! e Pro F o r m a Un c o l l e c l i b l e Re g u l a t o r y Do l l a r s To t a l s p e r B o o k s FI T R a t e B a s e Of f i c e B l d g , AF U D C E l i m , AF U D C Dis a l l o w a n c e D e f e r r e d C o s ! & D S M I n v , Ad v a n c e s No r m a l i z a t i o n Ac c o u n t i n g B& O T a x Pr o p e r t y T a x Ex p e n s e Ex p e n s e Co l u m n B Ad j C o l u m n C Ad j C o l u m n D A d j C o l u m n E Ad j C o l u m n F A d j C o l u m n G A d j C o l u m n H A d j C o l u m n I A d j C o l u m n J Ad j C o l u m n K Ad j C o l u m n L A d ; C o l u m n M A d j C o l u m n N A d j C o l u m n 0 A d j C o l u m n P 33 1 , 38 7 70 7 00 0 21 4 19 2 33 2 , 00 0 19 , 42 9 45 , 00 0 16 , 48 5 39 , 00 0 90 5 , 00 0 10 3 10 4 , 00 0 40 , 00 0 60 5 , 59 6 17 2 , 00 0 31 , 2 6 0 47 . 00 0 05 0 00 0 20 1 . 00 1 40 9 , 00 0 16 , 91 9 39 , 00 0 12 9 00 0 12 7 00 0 25 5 , 4 8 6 50 5 , 00 0 86 1 , 08 2 67 7 , 00 0 14 1 49 7 20 1 , 00 0 36 9 00 0 57 , 06 8 10 4 , 00 0 25 4 , 05 7 37 5 . 00 0 30 6 , 39 8 44 1 00 0 79 5 94 , 00 0 35 8 , 83 4 48 0 , 00 0 96 , 4 8 0 13 8 , 00 0 46 4 , 52 1 78 0 , 00 0 12 6 , 00 0 72 9 . 01 9 74 0 , 00 0 10 1 72 6 15 8 . 00 0 54 8 16 , 00 0 64 , 4 8 4 14 0 . 00 0 80 3 , 99 1 29 6 , 00 0 13 9 , 62 9 20 6 , 00 0 16 0 12 2 00 0 31 , 38 0 57 , 00 0 60 5 00 0 75 , 83 4 14 6 , 00 0 30 1 , 35 7 14 7 , 00 0 03 0 , 37 6 88 7 , 00 0 25 , 54 5 00 0 49 0 , 18 7 76 8 , 00 0 00 7 , 4 5 4 46 7 , 00 0 (6 6 , 00 0 ) 55 2 , 00 0 50 , 00 0 54 , 77 7 27 7 , 00 0 10 2 , 00 0 50 , 00 0 (6 6 , 00 0 ) 57 7 , 96 3 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Pa g e 3 9 o f 5 9 Kn o x Av i s l a C o r p o r a t i o n Pr o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 2 A Pr o F o r m a R e s u l t s o f O p e r a t i o n s Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s El e c t r i c U t i l i t y 22 - Ja n . ( ) 4 Co " " " , n y Ca s e Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 20 0 2 4:4 4 P M (a ) (b ) (v ) (w ) (x ) (y ) (z ) (a b ) (a c ) (a d ) (a e ) (a Q (a Q (a g ) (a h ) (a i ) (a J ) (a k ) (a l ) In j u r i e s Fe d e r a l Pro F o r m a Eli m i n a t e D e f Ne z P e r c e Re m o v e PG E M o n e l i z Pa y r o l l Co y o t e Sm a l l Ca p i t a l C o s t Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Ac c o u n t D e s c r i p l i o n & D a m a g e s In c o m e T a x Re s t a t e D e b t Pa w e r C o s t s Se n l e m e n t Mis e T a r i f f s Am o r t Cle a r i n g Sp r i n g s Ge n e r a l i o n Sm G e n O p t Po w e r S u p p l y Pe n s i o n In s u r a n c e la b o r N o n - Ex e c la b o r E x e c Ve g M g m l Ad j C o l u m n Q A d j C o l u m n R Ad j C o l u m n S Ad j C o l u m n T Ad j C o l u m n U Ad j C o l u m n V Ad ; C o l W Ad j C o l X Ad j C o l Y Ad j C o l A A Ad j C o l u m n A B Ad j C o I A C Ad ! C o l A D Ad j Co l A E Ad j C o l A F Ad j C o I A G T m n s m i s s i o n Ex p e n s e s 56 0 . 0P S u p e r v i s i o n & E n g i n e e r i n g 00 0 23 , 00 0 18 , 00 0 29 , 00 0 56 1 ' OP L o a d D i s p a t c h i n g 00 0 12 , 00 0 19 , 00 0 56 2 . 0P S t a t i o n Ex p e n s e s 00 0 00 0 00 0 56 3 - 0P O v e r h e a d l i n e Ex p e n s e s 00 0 00 0 55 4 - 0P U n d e r g r o u n d li n e E x p e n s e s 56 5 - 0P T r a n s m i s s i o n 01 E l e c t r i c i t y B y O t h e r s 45 4 , 00 0 56 6 - 0 P M i s c e l l a n e o u s Ex p e n s e s 00 0 29 , 00 0 00 0 00 0 56 7 - 0P R e n l s To t a l T r a n s m i s s i o n O p e r a l i o n 20 , 00 0 50 6 , 00 0 33 , 00 0 53 , 00 0 56 B - M T S u p e r v i s i o n & E n g i n e e r i n g 00 0 00 0 00 0 18 , 00 0 56 9 , MT S t r u c t u r e s 57 0 , MT S t a t i o n E q u i p m e n t 00 0 00 0 18 , 00 0 57 1 . MT O v e r h e a d L i n e s 00 0 00 0 00 0 13 2 , 00 0 57 2 - MT U n d e r g r o u n d l i n e s 57 3 - MT M i s c e l l a n e o u s P l a n t To t a l T r a n s m i s s i o n M a i n l e n a n c e 00 0 14 , 00 0 23 , 00 0 15 0 , 00 0 To t a l T r a n s m i s s i o n E x p e n s e s 29 , 00 0 50 6 , 00 0 00 0 76 , 00 0 15 0 , 00 0 Dis t r i b u t i o n E x p e n s e s 89 5 8 0 , OP S u p e r v i s i o n & E n g i n e e r i n g 00 0 00 0 12 , 00 0 90 5 8 1 - 0P L o a d D i s p a t c h i n g 58 2 ' OP S t a t i o n E x p e n s e s 00 0 00 0 00 0 92 5 8 3 ' OP O v e r h e a d l i n e E x p e n s e s 00 0 00 0 23 , 00 0 93 5 8 4 - 0P U n d e r g r o u n d lin e E x p e n s e s 10 , 00 0 17 , 00 0 28 , 00 0 94 5 8 5 ' OP S i r e e t L i g h t i n g & S i g n a l S y s t e m s 00 0 00 0 00 0 95 5 8 6 ' OP M e t e r E x p e n s e s 12 , 00 0 19 , 00 0 32 , 00 0 96 5 8 7 - 0P C u s t o m e r In s t a l l a t i o n s E x p e n s e s 00 0 00 0 00 0 97 5 8 8 - 0P M i s c e l l a n e o u s Ex p e n s e s 16 , 00 0 25 , 00 0 42 , 00 0 98 5 8 9 , OP R e n t s To t a l D i s t r i b u l i o n O p e r a t i o n 59 , 00 0 94 , 00 0 15 5 , 00 0 10 0 5 9 0 - MT S u p e r v i s i o n & E n g i n e e r i n g 00 0 00 0 00 0 (1 5 , 00 0 ) 10 1 5 9 1 - MT S t r u c t u r e s 00 0 10 2 5 9 2 - MT S t a t i o n E q u i p m e n t 00 0 00 0 00 0 10 3 5 9 3 , MT O v e r h e a d l i n e s 00 0 43 , 00 0 72 , 00 0 08 5 , 00 0 10 4 5 9 4 , MT U n d e r g r o u n d l i n e s 00 0 00 0 13 , 00 0 10 5 5 9 5 , MT l i n e T r a n s f o r m e r s 00 0 00 0 00 0 10 6 5 9 6 - M T S t r e e t l i g h t i n g & S i g n a l S y s t e m s 00 0 00 0 00 0 10 7 5 9 7 - MT M e t e r s 10 8 5 9 8 - MT M i s c e l l a n e o u s P l a n t 00 0 00 0 00 0 10 9 To t a l D i s t r i b u t i o n M a i n l e n e n c e 44 , 00 0 69 , 00 0 11 7 00 0 07 0 , 00 0 11 0 To l a l D i s l r i b u t i o n E x p e n s e s 10 3 . 00 0 16 3 , 00 0 27 2 , 00 0 07 0 , 00 0 11 1 11 2 Cu s t o m e r A c c o u n f f n g E x p e n s e s 11 3 9 O 1 - 0P S u p e r v i s i o n 00 0 00 0 00 0 11 4 9 O 2 - 0P M e t e r R e a d i n g 17 , 00 0 27 , 00 0 00 0 11 5 9 O 3 - 0P C u s t o m e r Re c o r d s & C o l l e c t i o n s 34 , 00 0 54 , 00 0 89 , 00 0 11 6 9 O 4 , OP U n c o l l e c t i b l e A c c o u n t s (7 9 . 00 0 ) 10 , 00 0 11 7 9 O 5 , OP M i s e C u s t o m e r A c c o u n t s E x p e n s e s 00 0 00 0 00 0 11 8 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s (7 9 , 00 0 ) 10 , 00 0 54 , 00 0 85 , 00 0 14 0 , 00 0 11 9 12 0 Ex h i b i t N o , 1 6 , S c h e d u l e 2 Pa g e 4 0 o f 5 9 Kn o x Av i s t a Co r p o r a t i o n fil e : I D 0 4 E l e c C a s e ' C D S ' P R O F O R M A x i s 65 (a ) ff l A c c o u n f De s c r i p t i o n 88 Di s t I i b u t i o n Ex p e n s e s 89 5 8 0 , OP S u p e r v i s i o n & E n g i n e e r i n g 90 5 8 1 - 0P l o a d D i s p a t c h i n g 91 5 8 2 - Q P S l a t i o n Ex p e n s e s 92 5 6 3 ' OP O v e r h e a d l i n e E x p e n s e s 93 5 8 4 - 0P U n d e r g r o u n d l i n e Ex p e n s e s 94 5 8 5 - 0 P S t r e e t lig h t i n g & S i g n a l S y s l e m s 95 5 8 6 - 0 P M e t e r Ex p e n s e s 96 5 8 7 - 0P C u s t o m e r In s l a l l a t i o n s E x p e n s e s 97 5 8 8 - 0P M i s c e l l a n e o u s Ex p e n s e s 98 5 8 9 - 0P R e n t s 99 To l a l D i s t r i b u t i o n O p e r a l i o n 10 0 5 9 0 , MT S u p e r v i s i o n & E n g i n e e r i n g 10 1 5 9 1 - MT S t r u c t u r e s 10 2 5 9 2 - MT S l a l i o n E q u i p m e n l 10 3 5 9 3 - MT O v e r h e a d l i n e s 10 4 5 9 4 - MT U n d e r g r o u n d l i n e s 10 5 5 9 5 - MT l i n e T r a n s f o r m e r s 10 6 5 9 6 - M T S t r e e f l i g h t i n g & S i g n a l Sy s t e m s 10 7 5 9 7 - MT M e t e r s 10 8 5 9 8 - MT M i s c e l l a n e o u s P l a n t 10 9 To l a l D i s t r i b u t i o n M a i n t e n a n c e 11 0 To t a l D i s t r i b u t i o n E x p e n s e s 11 1 11 2 Cu s t o m e r A c c o u n # n g E x p e n s e s 11 3 9 O 1 - Q P S u p e r v i s i o n 11 4 9 O 2 - 0P M e t e r R e a d i n g 11 5 9 O 3 - 0P C u s t o m e r Re c o r d s & C o l l e c t i o n s 11 6 9 O 4 - 0P U n c o l l e c t i b l e Ac c o u n t s 11 7 9 O 5 , OP M i s c C u s t o m e r A c c o u n t s E x p e n s e s 11 8 To l a l C u s t o m e r A c c o u n t i n g E x p e n s e s 11 9 12 0 Pr o f o r m a Pr o F o r m a R e s u n s 0 1 O p e r a t i o n s Co f l ' l ' a n y C a s e (b ) r/3 n s m i s s i o n E x p e n s e s 56 0 - 0 P S u p e r v i s i o n & En g i n e e r i n g 56 1 - 0P l o a d D i s p a t c h i n g 56 2 - 0P S l a l i o n Ex p e n s e s 56 3 - Q P O v e r h e a d l i n e E x p e n s e s 56 4 - 0P U n d e r g r o u n d l i n e Ex p e n s e s 56 5 , OP T r a n s m i o n 0 1 E l e c t r i c i t y By O t h e r s 56 6 - 0 P M i s c e l l a n e o u s Ex p e n s e s 5ff l - OP R e n t s To l a l T r a n s m i s s i o n O p e r a t i o n 56 8 , MT S u p e r v i s i o n & E n g i n e e r i n g 56 9 . MT S t r u c t u r e s 57 o - M T S l a t i o n E q u i p m e n t 57 1 - MT O v e r h e a d l i n e s 57 2 - MT U n d e r g r o u n d l i n e s 57 3 - MT M i s c e l l a n e o u s P l a n t To l a l T r a n s m i s s i o n M a i n t e n a n c e To l a l T r a n s m i s s i o n E x p e n s e s fil e : I D 0 4 E l e c C a s e ca s PR O F O R M A . xls AV I S T A U T I U T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 2 8 Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s Be c t r i c U t i l i t y 22 , Ja n - 0 4 Fo r t h e Y e a r E n d e d D e c e r O O e r 3 1 , 20 0 2 4: 4 4 P M (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a l ) (a u ) (a v ) (a w ) (a x ) (a y ) (a 2 ) (b a ) (b b ) Pr o F o r m a Pr o F o r m a Su b t o l a l Ne l T o t s l To l a l Tr s n s m i s s i o n Ca b i n e t G o r g e Co f l ' l ' l l n y of A l l Ad j C o l A H Ad j C o t A I Ba s e C a s e Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ad j u s t m e n t s 78 8 , 00 0 00 0 78 8 , 00 0 37 0 , 00 0 38 , 00 0 37 0 , 00 0 49 , 00 0 00 0 49 , 00 0 00 0 00 0 00 0 35 9 , 00 0 45 4 , 00 0 35 9 , 00 0 13 7 00 0 33 , 00 0 13 7 00 0 40 , 00 0 40 , 00 0 78 4 , 00 0 61 2 , 00 0 78 4 , 00 0 00 0 00 0 00 0 00 0 00 0 44 5 , 00 0 36 , 00 0 44 5 . 00 0 17 5 , 00 0 13 6 , 00 0 17 5 , 00 0 00 0 00 0 00 0 00 0 70 1 00 0 19 6 , 00 0 70 1 , 00 0 48 5 , 00 0 80 8 , 00 0 48 5 , 00 0 22 6 , 00 0 25 , 00 0 22 6 , 00 0 00 0 00 0 11 4 00 0 10 , 00 0 11 4 00 0 42 1 00 0 46 , 00 0 42 1 00 0 49 6 , 00 0 55 , 00 0 49 6 , 00 0 10 3 , 00 0 00 0 10 3 , 00 0 54 3 . 00 0 63 , 00 0 54 3 , 00 0 15 5 , 00 0 00 0 15 5 , 00 0 86 3 , 00 0 63 , 00 0 86 3 , 00 0 12 8 , 00 0 12 6 , 00 0 04 8 , 00 0 30 8 , 00 0 3,D 4 8 , 00 0 16 0 , 00 0 00 0 16 0 . 00 0 00 0 00 0 17 , 00 0 15 1 00 0 00 0 15 1 , 00 0 52 3 , 00 0 22 7 00 0 52 3 , 00 0 23 2 , 00 0 26 , 00 0 23 2 , 00 0 13 5 , 00 0 13 . 00 0 13 5 00 0 63 , 00 0 00 0 63 , 00 0 00 0 00 0 16 0 , 00 0 14 , 00 0 16 0 , 00 0 44 7 00 0 30 0 , 00 0 44 7 , 00 0 49 5 , 00 0 60 8 , 00 0 49 5 , 00 0 42 , 00 0 00 0 42 , 00 0 85 6 , 00 0 88 , 00 0 85 6 , 00 0 64 4 . 00 0 17 7 , 00 0 64 4 , 00 0 4f f l , 00 0 (8 5 , 00 0 ) 46 7 00 0 28 7 , 00 0 10 , 00 0 28 7 . 00 0 4.2 9 6 , 00 0 19 4 , 00 0 29 6 , 00 0 Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 4 1 o f 5 9 12 1 P r o f o r m a 12 2 P r o F o r m a R e s u n s 0 1 O p e r a t i o n s 12 3 C o " 1 J a n y C a s e 12 4 12 5 (a ) 12 6 12 7 A c c o u n t D e s c r i p t i o n 12 8 12 9 Cu s t o m e r I n f o r m a t i o n E x p e n s e s 13 0 9 O 7 - 0P S u p e r v i s i o n 13 1 9 O 8 - 0P C u s t o m e r As s i s t a n c e E x p e n s e s 13 2 9 O 9 - Q P A d v e ~ i s ; n g 13 3 9 1 0 , OP M i s c C u s t o m e r S e r v i c e & l n f o E x p 13 4 To t a l C u s t o m e r I n f o r m a t i o n E x p e n s e s 13 513 6 Sa l e s Ex p e n s e s 13 7 9 1 1 , OP S u p e r v i s i o n 13 8 9 1 2 - Q P D e m o n s t r a l i n g & Se l l i n g E x p e n s e s 13 9 9 1 3 , OP A d v e ~ i s i n g E x p e n s e s 14 0 9 1 G - O P M i s e S a l e s E x p e n s e s 14 1 To t a l S a l e s E x p e n s e s 14 2 14 3 14 4 14 5 Ad m i n i s t r a t i v e Ge n e r a l E x p e n s e s 14 6 9 2 O - 0P A d m i n & Ge n e r a l S a l a r i e s 14 7 9 2 1 - 0P O t f i c e S u p p l i e s & E x p e n s e s 14 8 9 2 2 - 0P A d m i n E x p e n s e s Tra n s f e r r e d - C R 14 9 9 2 3 - Q P O u t s i d e S e r v i c e s E" 1 J l o y e d 15 0 9 2 4 - 0P P r o p e r t y In s u r a n c e P r e m i u m 15 1 9 2 5 , OP I n j u r i e s & D a m a g e s 15 2 9 2 G - O P ~I o y e e P e n s i o n & B e n e f i t s 15 3 9 2 7 - 0P F r a n c h i s e Re q u i r e m e n t s 15 4 9 2 8 , OP R e g u l a t o r y C o m m i s s i o n E x p e n s e s 15 5 9 3 O - 0P M i s c e l l a n e o u s & G e n e r a l E x p e n s e 15 6 9 3 1 - Q P R e n t s 15 7 9 3 5 - MT M a i n t e n a n c e 0 1 G e n e r a l P l a n t 15 8 To t a l A d m i n i s l r a t i v e & G e n e r a l E x p e n s e s 15 9 16 0 16 1 16 2 Ta x e s O t h e r Th a n In c o m e T a x e s 16 3 P r o p e r t y , Pr o d u c t i o n 16 4 - Tr a n s m i s s i o n 16 5 - Di s t r i b u t i o n 16 6 - Ad m i n i s l r a l i v e & G e n e r a l 16 7 O p e n 16 8 O p e n 16 9 O p e n 17 0 O p e n 17 1 S t a t e K w h G e n e r a l i o n - Pr o d u c t i o n 17 2 M o n t a n a / O r e g o n S t T - Pr o d u c t i o n 17 3 M i s c , Pr o d u c t i o n 17 4 - Dis t r i b u t i o n 17 5 8 & 0 - Di s t r i b u t i o n 17 6 E x c i s e , Di s t r i b u t i o n 17 7 17 8 17 9 18 0 (b ) Su b t o t a l E x p e n s e s To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s To t a l T a x e s O t h e r T h a n I n c o m e T a x e s fi l e : I D 0 4 E l e c C a s e ca s PR O F O R M A . x l s AV I S T A U T I L I T I E S Op e r a t i o n a n d M a i n l e n a n c e E x p e n s e s a n d O t h e r T a x e s Fo r t h e Y e a r E n d e d D e c e r r o e r 3 1 , 20 0 2 Id a h o J u r i s d i c t i o n Ele c t r i c U t i l i t y (e ) No t e s La b o r Do l l a r s (g ) (h ) (i ) OJ (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) O& M E x p e n s e De f e r r e d De l , G a i n o n Co l s l r i p 3 C o l s t r i p Co m m o n K e t t l e F a l l s MO P S We a l h e r i z C u s l o m e r Re v e n u e Hy d r o R e i El i m i n a l e P r o F o r m a U n c o l l e c l i b l e Re g u l a l o r y To t a l s p e r B o o k s F I T R a t e B a s e Of f i c e B l d g , A F U D C E l i m , AF U D C Dis a l l o w a n c e D e f e r r e d C o s l & D S M I n v , Ad v a n c e s No r m a l i z a t i o n Ac c o u n t i n g 8 & 0 T a x Pr o p e r t y T a x Ex p e n s e Ex p e n s e Co l u m n B Ad ; C o l u m n C A d ; C o l u m n D A d j C o l u m n E Ad j C o l u m n F A d ; C o t u m n G A d j C o l u m n H A d j C o l u m n I A d j C o l u m n J Ad j C o l u m n K A d j C o l u m n L A d j Co l u m n M A d ; C o l u m n N A d j C o l u m n 0 A d ; C o l u m n P 29 , 58 4 44 8 38 , 03 2 89 9 , 00 0 56 , 00 0 00 0 01 6 , 00 0 74 8 00 0 17 9 , 63 5 26 5 , 00 0 41 2 63 , 00 0 10 , 73 0 30 , 00 0 20 5 , 5 2 5 38 5 , 00 0 25 6 , 68 1 11 4 43 8 , 00 0 83 4 , 94 6 77 9 , 00 0 94 3 , 00 0 (1 0 00 0 ) 37 1 02 5 , 00 0 30 0 , 00 0 48 , 39 9 57 6 , 00 0 28 7 , 00 0 00 0 16 8 , 80 2 45 8 , 00 0 32 8 , 4 7 4 97 4 00 0 99 0 , 00 0 19 8 , 43 4 01 4 , 00 0 58 2 , 42 6 16 , 34 3 , 00 0 12 , 83 9 , 10 7 13 0 , 78 1 . 0 0 0 00 6 , 00 0 88 3 . 00 0 53 3 , 00 0 48 6 , 00 0 21 4 , 00 0 30 , 00 0 00 0 66 0 , 00 0 00 0 82 2 , 00 0 Ex p e n s e P a g e 3 22 . J a n , 4:4 4 P M 50 , 00 0 25 7 00 0 (6 6 , 00 0 ) 41 , 00 0 16 , 00 0 00 0 16 , 00 0 (6 6 , 00 0 ) 16 , 00 0 27 , 00 0 00 0 00 0 91 . 0 0 0 25 7 00 0 (1 , 66 0 , 00 0 ) (1 , 66 0 , 00 0 ) 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 4 2 o f 5 9 12 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 3 A 12 2 P r o F o r m a R e s u l t s o f O p e r a t i o n s Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s a n d O t h e r T a x e s El e c l r i c U l i l i t y 22 . Ja n - t J 4 12 3 C o m p a n y C a s e Fo r t h e Y e a r E n d e d D e c e r r o e r 3 1 , 2 0 0 2 4:4 4 P M 12 4 12 5 (a ) (b ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) (a d ) (a e ) (a Q (a g ) (a h ) (a i ) (a j ) (a k ) (a l ) 12 6 In j u r i e s Fe d e r a l Pr o F o r m a El i m i n a t e D e f Ne z P e r c e Re m o v e PG E M o n e l i z Pa y r o l l Co y o t e Sm a l l Ca p i 1 a 1 C o s ! Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a 12 7 A c c o u n t D e s c r i p t i o n & D a m a g e s In c o m e T a x Re s t a t e D e b t Po w e r C o s l s Se t t l e m e n t Mis e T e r i f f s Am o r t Cl e a r i n g Sp r i n g s Ge n e r a t i o n Sm G e n O p I Po w e r S u p p l y Pe n s i o n In s u r a n c e La b o r N o n - Ex e c La b o r E x e c Ve g M g m ! 12 8 Mj C o l u m n a M j C o l u m n R M j C o l u m n S Mj C o l u m n T Mj C o l u m n U Mj C o l u m n V Mj C o I W Mj Co l X Mj C o I Y Mj C o l A A MjC o l u m n A B MjC o I A C Mj Co l A D Mj C o l A E Mj C o l A F Mj C o I A G 12 9 C~ r o m e r mm m M o o n E~ ~ e s 13 0 9 O 7 . 0P S u p e r v i s i o n 13 1 9 O 8 - 0P C u s t o m e r As s i s t a n c e E x p e n s e s (2 . 54 2 , 00 0 ) 00 0 00 0 00 0 13 2 9 O 9 - 0P M v e r t i s i n g 13 3 9 1 0 , OP M i s e C u s t o m e r S e r v i c e & I n f o E x p 00 0 13 4 To t a l C u s l o m e r I n f o r m a l i o n E x p e n s e s (2 , 54 2 , 00 0 ) 00 0 00 0 00 0 13 5 13 6 Sa l e s Ex p e n s e s 13 7 9 1 1 , OP S u p e r v i s i o n 00 0 13 8 9 1 2 , OP D e m o n s t r a t i n g & S e l l i n g E x p e n s e s 00 0 10 , 00 0 16 , 00 0 13 9 9 1 3 - 0P A d v e r t i s i n g Ex p e n s e s 14 0 9 1 W P M i s c Sa l e s E x p e n s e s 00 0 00 0 00 0 14 1 To t a l S a l e s E x p e n s e s 00 0 11 , 00 0 18 , 00 0 14 2 14 3 Su b t o t a l E x p e n s e s (1 1 :1 4 0 , 00 0 ) (2 4 00 0 ) (2 , 53 2 , 00 0 ) 31 5 , 00 0 1,2 9 6 , 00 0 (7 , 2 6 0 , 00 0 ) 49 8 , 00 0 82 3 , 00 0 00 0 1, 2 2 0 , 00 0 14 4 14 5 Ad m i n i s t t a l i v e Ge n e r a l E x p e n s e s 14 6 9 2 O , OP M m i n & G e n e r a l S a l a r i e s 96 , 00 0 15 2 . 00 0 20 9 , 00 0 23 . 00 0 14 7 9 2 1 - D P O f f i c e S u p p l i e s & E x p e n s e s 14 8 9 2 2 - 0P M m i n E x p e n s e s T r a n s f e r r e d - C R 14 9 9 2 3 - 0P O u t s i d e Se r v i c e s E f 1 1 J l o y e d 15 0 9 2 4 - D P P r o p e r t y I n s u r a n c e Pr e m i u m 00 9 00 0 15 1 9 2 5 , OP I n j u r i e s & D e m a g e s (5 2 , 00 0 ) 00 0 00 0 00 0 15 2 9 2 W P Ef 1 1 J l o y e e P e n s i o n & B e n e f i t s 15 3 9 2 7 - 0P F r a n c h i s e Re q u i r e m e n t s 15 4 9 2 8 - D P R e g u l a t o r y Co m m i s s i o n E x p e n s e s (6 4 , 00 0 ) 00 0 00 0 00 0 13 , 00 0 (2 4 , 00 0 ) 15 5 9 3 D - O P M i s c e l l a n e o u s & G e n e r a l E x p e n s e 11 . 00 0 18 , 00 0 29 , 00 0 15 6 9 3 1 - D P R e n t s 15 7 9 3 5 , MT M a i n t e n a n c e o f G e n e r a l P l a n l 00 0 11 , 00 0 18 , 00 0 15 8 To t a l M m i n i s t r a t i v e & G e n e r a l E x p e n s e s (5 2 , 00 0 ) (6 4 , 00 0 ) 00 0 12 2 , 00 0 19 3 00 0 00 9 , 00 0 27 3 , 00 0 00 0 ) 15 9 16 0 To t a l O p e r a t i n g " M a i n t e n a n c e E x p e n s e s (5 2 00 0 ) (1 1 , 40 4 , 00 0 ) (2 4 , 00 0 ) (2 , 52 4 , 00 0 ) 43 7 , 00 0 29 6 , 00 0 (7 , 26 0 , 00 0 ) 69 1 , 00 0 1 ,00 9 , 00 0 09 6 , 00 0 23 , 00 0 22 0 , 00 0 16 1 16 2 Ta x e s O t h e r T h a n I n c o m e Ta x e s 16 3 P r o p e r t y - Pr o d u c t i o n 24 , 00 0 56 , 00 0 16 4 Tr a n s m i s s i o n 16 5 Dis t r i b u l i o n 16 6 Mr r u n i s t r a l i v e & G e n e r a l 16 7 O p e n 16 8 O p e n 16 9 O p e n 17 0 O p e n 17 1 S t a l e K w h G e n e r a t i o n - Pro d u c l i o n 17 2 M o n t a n a / O r e g o n S I T - Pr o d u c l i o n 17 3 M i s e Pr o d u c t i o n 17 4 Dis l r i b u t i o n 17 5 8 & 0 Dis t r i b u t i o n 17 6 E x c i s e Dis t r i b u t i o n 17 7 17 8 17 9 18 0 To t a l T a x e s O I l i e r T h a n I n c o m e T a x e s 00 0 56 , 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Pa g e 4 3 o f 5 9 Kn o x Av i s t a C o r p o r a t i o n fil e : I D 0 4 E l e c C a s e ca s PR O F O R M I u c I s 12 1 P r o f o r m a 12 2 P r o F o r m a R e s u l t s o f O p e r a t i o n s 12 3 C o ~ a n y C a s e 12 4 12 5 (a ) 12 6 12 7 A c c o u n t D e s c r i p t i o n 12 8 12 9 Cu s t o m e r I n f o r m a t i o n E x p e n s e s 13 0 9 O 7 - 0P S u p e l V i s i o n 13 1 9 O 8 ' OP C u s t o m e r A s s i s t a n c e E x p e n s e s 13 2 9 O 9 , OP A d v e ~ i s i n g 13 3 9 1 0 , OP M i s e C u s t o m e r S e l V i c e & I n f o E x p 13 4 To t a l C u s t o m e r I n f o r m a t i o n E x p e n s e s 13 5 13 6 Sa l e s E x p e n s e s 13 7 9 1 1 - 0P S u p e l V i s i o n 13 8 9 1 2 - Q P D e r o o n s t r a t i n g & S e l l i n g E x p e n s e s 13 9 9 1 3 , OP A d v e ~ i s i n g E x p e n s e s 14 0 9 1 6 - 0 P M i s c Sa l a s E x p e n s e s 14 1 To t a l S a l e s E x p e n s e s 14 2 14 3 14 4 14 5 Ad m i n i s t r a t i v e Ge n e r a l E x p e n s e s 14 6 9 2 0 , OP A d m i n & G e n e r a l S a l a r i e s 14 7 9 2 1 - 0P O f f i c e Su p p l i e s & E x p e n s e s 14 8 9 2 2 - 0P A d m i n E x p e n s e s Tr a n s f e r r e d - C R 14 9 9 2 3 - Q P O u t s i d e S e l V i c e s ~I o y e d 15 0 9 2 4 , OP P r o p e r t y I n s u r a n c e P r e m i u m 15 1 9 2 5 , OP I n j u r i e s & D a m a g e s 15 2 9 2 6 - 0 P E ~ l o y e a P e n s i o n & B e n a f i t s 15 3 9 2 7 , OP F r a n c h i s e R e q u i r e m e n t s 15 4 9 2 8 - Q P R e g u l a t o r y Co m m i s s i o n E x p e n s e s 15 5 9 3 O , OP M i s c e l l a n e o u s & G e n e r a l E x p e n s e 15 6 9 3 1 - 0P R e n t s 15 7 9 3 5 - MT M a i n t e n a n c e o l G e n e r a l P i a n t 15 8 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 15 9 16 0 16 1 16 2 Ta x e s O t h e r Th a n In c o m e T a x e s 16 3 P r o p e r t y - Pro d u c t i o n 16 4 - Tra n s m i s s i o n 16 5 - Dis t r i b u t i o n 16 6 - Ad m i n i s t r a t i v e & G e n e r a l 16 7 O p e n 16 8 O p a n 16 9 O p e n 17 0 O p e n 17 1 S t a t e K w h G e n e r a t i o n - Pr o d u c t i o n 17 2 M o n t a n a / O r e g o n S I T - Pr o d u c t i o n 17 3 M i s e , Pr o d u c l i o n 17 4 , Di s t r i b u t i o n 17 5 8 & 0 - Di s t r i b u t i o n 17 6 E x c i s e - Di s t r i b u t i o n 17 7 17 8 17 9 18 0 (b ) Su b t o t a l E l p e n s e s To t a l O p e r a t i n g & M a i n t e n a n c e E l p e n s e s To t a l T a l e s O t h e r T h a n t n c o m e T a x e s fil e : I D 0 4 E l e c C a s e ca s PR O F O R M A , xl s AV I S T A U T I U T I E S Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s a n d O t h e r T a x e s Fo r t h e Y e a r E n d e d D e c e n t e r 3 1 . 2 0 0 2 (a m ) (a n ) (a o ) (a p ) Pr o F o r m a Pr o F o r m a Su b t o t a l Tr a n s m i s s i o n Ca b i n e t G o r g e Co ~ n y Ad j C o t A H Ad j C o I A l Ba s e C a s e Op e n 36 2 , 00 0 56 , 00 0 62 , 00 0 48 0 , 00 0 00 0 31 7 , 00 0 63 . 00 0 33 , 00 0 42 1 , 00 0 69 9 , 00 0 25 9 , 00 0 94 3 , 00 0 (1 0 , 00 0 ) 3, 0 2 5 , 00 0 30 9 , 00 0 53 3 , 00 0 28 7 00 0 00 0 46 3 . 00 0 03 2 . 00 0 99 0 . 00 0 05 0 , 00 0 88 8 , 00 0 11 5 , 58 7 , 00 0 24 . 00 0 13 7 00 0 02 7 00 0 53 3 . 00 0 00 0 48 6 , 00 0 21 4 . 00 0 30 , 00 0 00 0 00 0 13 6 . 00 0 13 6 , 00 0 00 0 7,4 3 8 , 00 0 Id a h o J u r i s d i c t i o n El e c l r i c U t i l i t y (a q ) (a r ) (a s ) (a l ) (a u ) (a v ) (a w ) (a x ) (a y ) (a z ) Op e n Op e n Op a n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ex p e n s e P a g e 3 8 22 - Ja n ' ( ) 4 4:4 4 P M (b a ) (b b ) Ne t T o t a l To t a l otA l I Ad j u s t m e n t s (2 , 53 7 , 00 0 ) 1.3 6 2 . 00 0 56 . 00 0 00 0 62 , 00 0 (2 . 53 6 , 00 0 ) 48 0 , 00 0 00 0 00 0 32 , 00 0 31 7 . 00 0 63 , 00 0 00 0 33 , 00 0 36 , 00 0 42 1 . 00 0 (1 6 , 73 9 , 00 0 ) 69 9 , 00 0 48 0 , 00 0 5.2 5 9 . 00 0 94 3 , 00 0 (1 0 , 00 0 ) 02 5 , 00 0 00 9 . 00 0 30 9 . 00 0 (4 3 . 00 0 ) 53 3 . 00 0 28 7 . 00 0 00 0 00 0 1,4 6 3 . 00 0 58 , 00 0 03 2 , 00 0 99 0 , 00 0 36 . 00 0 05 0 , 00 0 54 5 , 00 0 17 , 88 8 , 00 0 (1 5 , 19 4 , 00 0 ) 11 5 . 58 7 . 00 0 13 1 , 00 0 13 7 , 00 0 14 4 , 00 0 02 7 , 00 0 53 3 , 00 0 00 0 00 0 48 6 , 00 0 21 4 00 0 30 , 00 0 00 0 (1 . 66 0 . 00 0 ) 00 0 (1 , 38 4 , 00 0 ) 7, 4 3 8 , 00 0 Ex h i b i t N o , 1 6 , S c h e d u t e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 4 4 o f 5 9 18 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 4 18 2 P r o F o r m a R e s u t t s a t O p e r a t i o n s De p r e c i a t i o n E x p e n s e Ele c t r i c U t i l i t y 22 . J a n - 0 4 18 3 Co " 1 ' a n y Ca s e Fo r t h e V e a r E n d e d D e c e r m e r 3 1 , 20 0 2 4:4 4 P M 18 4 18 5 (a ) (b ) (e ) (g ) (h ) (i) (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I) (u ) 18 6 No t e s Sy s t e m Ex p e n s e De f e r r e d De t , G a i n o n Co l s t r i p 3 Co l s t r i p C o m m o n K e n l e F a l l s MO P S We a t h e r i z Cu s t o m e r Re v e n u e Hy d r o R e i Eli m i n a t e Pr o F o r m a Un c o l l e c t i b l e Re g u l a t o r y 18 7 A c c o u n t D e s c r i p t i o n Cu r r e n t To l a l s p e r B o o k s FIT R a t e B a s e Of f i c e B l d g , AF U D C E l i m , AF U D C Dis a l l o w a n c e D e t e r r e d C o s t & D S M I n v . Ad v e n c e s No r m a l i z a t i o n Ac c o u n t i n g B& O T a x Pro p e r t y T a x Ex p e n s e Ex p e n s e 18 8 Ac c r u a t Co l u m n B Al I i C o l u m n C Al I i C o l u m n D A l I i C o l u m n E Ad i C o l u m n F A l I i C o l u m n G A l I i C o l u m n H A d i C o l u m n I A l I i C o l u m n J AII j C o l u m n K Ad i C o l u m n L A l I i C o l u m n M A l I i C o l u m n N A l I i C o l u m n 0 A d i C o l u m n P 18 9 De p r e c l a 1 l o n Ex p e n s e 19 0 Pr o d u c t i o n P l a n t D e p r e c i a t i o n Ex p e n s e 19 1 3 1 X St e a m P r o d u c t i o n D e p r E x p 11 , 32 6 . 02 6 82 6 . 00 0 21 8 , 00 0 19 2 3 2 X Nu c l e a r P r o d u c t i o n D e p r E x p 19 3 3 3 X Hy d r a u l i c P r o d u c t i o n D e p r E x p 27 4 . 83 2 68 8 . 00 0 19 4 3 4 X Oth e r P r o d u c t i o n D e p r E x p 68 0 , 84 2 53 8 , 00 0 19 5 To l a l P r o d u c t i o n P l a n t D e p r e c i a t i o n E x p e n s e 85 2 , 00 0 18 , 28 1 70 0 85 2 , 00 0 21 8 , 00 0 19 6 19 7 Tr a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s e 19 8 3 5 0 La n d & L a n d R i g h t s D e p r E x p 12 5 , 05 5 40 , 00 0 19 9 3 5 2 Str u c t u r e s & " ' 1 ' r o v e m e n t s D e p r E x p 19 3 , 16 8 82 . 00 0 20 0 3 5 3 Sl a t i o n E q u i p m e n t D e p r E x p 05 5 , 78 0 98 4 00 0 20 1 3 5 4 To w e r s & F I X t u r e s D a p r E x p 25 4 . 92 2 82 . 00 0 20 2 3 5 5 eN e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p 2.2 6 5 , 04 4 72 9 , 00 0 20 3 3 5 6 Po l e s & F I X t u r e s D e p r E x p 19 1 54 0 38 3 00 0 20 4 3 5 7 Un d e r g r o u n d C o n d u i l D e p r E x p 9.4 4 2 00 0 20 5 3 5 8 Un d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p 20 , 80 3 00 0 20 6 3 5 9 Ro a d s & T r e i l s D e p r E x p 24 , 4 4 8 00 0 20 7 To l a l T r a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s E 29 8 . 00 0 14 0 , 20 2 2.2 9 8 , 00 0 20 8 20 9 Dis t r i b u t i o n P l a n t D e p r e c i a t i o n Ex p e n s e 21 0 3 6 0 La n d & L a n d R i g h t s D e p r E x p 21 1 3 6 1 St r u c t u r e s & l " 1 ' r o v e m e n t s D e p r E x p 54 , 34 6 53 , 00 0 21 2 3 8 2 Sla t i o n E q u i p m e n t D e p r E x p 61 6 , 60 2 59 6 , 00 0 21 3 3 6 3 Sto r a g e B a n a r y E q u i p m e n t D e p r E x p 2t 4 3 6 4 Po l e s , T o w e r s & F i x t u r e s D e p r E x p 09 9 . 65 1 06 3 , 00 0 21 5 3 6 5 eN e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p 54 3 , 82 4 52 5 , 00 0 21 6 3 6 6 Un d e r g r o u n d C o n d u i l D e p r E x p 36 5 , 34 2 35 3 , 00 0 21 7 3 6 7 Un d e r g r o u n d C o n d u c l o r s & D e v i c e s D e p r E x p 79 2 97 3 76 6 , 00 0 21 8 3 6 6 Lin e T r a n s f o r m e r s D e p r E x p 13 5 , 98 1 09 8 , 00 0 21 9 3 6 9 Se r v i c e s D e p r E x p 71 2 . 33 3 68 9 , 00 0 22 0 3 7 0 Me t e r s D e p r E x p 21 6 , 84 1 21 0 , 00 0 22 1 3 7 1 In s l a l l a t i o n s o n C u s t o m e r P r e m i s e s D e p r E x p 22 2 3 7 2 Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s D e p r E x p 22 3 3 7 3 Str e e t L i g h t s & S i g n a l S y s t e m s D e p r E x p 32 8 , 17 2 31 7 , 00 0 22 4 To l a l D i s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 67 0 , 00 0 86 5 , 86 5 67 0 , 00 0 22 5 22 6 Ge n e r a l P l a n t D e p r e c i a t i o n Ex p e n s e 22 7 3 O 3 , Co " 1 ' u t e r S o f t w a r e A r r o r t E x p NlA 44 4 , 00 0 22 8 3 8 9 La n d & L a n d R i g h t s D e p r E x p 40 3 00 0 22 9 3 9 0 St r u c t u r e s & l " 1 ' r o v e m e n t s D e p r E x p 78 4 . 4 1 6 28 6 , 00 0 23 0 3 9 1 Of f i c e F u r n t t u r e & E q u i p m e n t D e p r E x p 50 0 , 79 9 91 3 , 00 0 23 1 3 9 2 Tr a n s p o r t a t i o n E q u i p m e n t D e p , E x p 94 , 95 0 35 , 00 0 23 2 3 9 3 St o r e s E q u i p m e n t D e p r E x p 18 , 57 0 00 0 23 3 3 9 4 To o l s , S h o p & G a r a g e E q u i p m e n t D e p r E x p 15 1 96 7 55 , 00 0 23 4 3 9 5 La b o r a t o r y E q u i p m e n t D e p r E x p 12 1 , 39 5 44 , 00 0 23 5 3 9 6 Po w e r O p e r a t e d E q u i p m e n ! D e p r E x p 14 9 , 17 8 54 , 00 0 23 6 3 9 7 Co m m u n i c a t i o n E q u i p m e n t D e p r E x p 82 4 , 24 0 03 2 , 00 0 23 7 3 9 8 Mi s c e l l a n e o u s E q u i p m e n t D e p r E x p 01 2 00 0 23 8 To l a l G e n e r a l P l a n l D e p r e c i a t i o n E x p e n s e 43 0 , 00 0 65 4 , 93 0 87 4 00 0 23 9 24 0 To l a l D e p r e c i a t i o n E x p e n s e 37 , 94 2 , 69 7 69 4 , 00 0 21 8 , 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Pa g e 4 5 o f 5 9 T.K n o x Av i s t a C o r p o r a t i o n fil e : I D 0 4 E l e c C a s e CD S PR O F O R M A . xls 16 1 P r o f o r m a 16 2 P r o F o r m e R e s u h s o f O p e r a t i o n s 16 3 C o m p a n y C a s e 19 416 5 (a ) 16 6 16 7 A c c o u n t D e s c r i p t i o n 16 9 De p r e c i a t i o n E x p e n s e 19 0 Pro d u c t k J n Pla n t D e p r e c i a t i o n Ex p e n s e 19 1 3 1 X Ste a m P r o d u c t i o n D e p r E x p 19 2 3 2 X Nu c l e a r P r o d u c t i o n D e p r E x p 19 3 3 3 X Hy d r a u l i c P r o d u c l i o n D e p r E x p 19 4 3 4 X Ot h e r P r o d u c t i o n D e p r E x p 19 5 To t a l P r o d u c l i o n P l a n l D e p r e c i a t i o n E x p e n s e 19 6 19 7 19 6 3 5 0 19 9 3 5 2 20 0 3 5 3 20 1 3 5 4 20 2 3 5 5 20 3 3 5 6 20 4 3 5 7 20 5 3 5 6 20 6 3 5 9 20 7 20 6 20 9 21 0 3 6 0 21 1 3 6 1 21 2 3 6 2 21 3 3 6 3 21 4 3 9 4 21 5 3 6 5 21 6 3 6 6 21 7 3 6 7 21 8 3 M 21 9 3 6 9 22 0 3 7 0 22 1 3 7 1 22 2 3 7 2 22 3 3 7 3 22 4 22 5 22 6 2Z l 3O 3 , 22 8 3 8 9 22 9 3 9 0 23 0 3 9 1 23 1 3 9 2 23 2 3 9 3 23 3 3 9 4 23 4 3 9 5 23 5 3 9 6 23 6 3 9 7 23 7 3 9 6 23 6 23 9 24 0 (b ) Tr a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s e la n d & l a n d R i g h t s D e p r E x p Sh u c l u r e s & I m p r o v e m e n t s D e p r E x p Sta t i o n E q u q , m e n l D e p r E x p To w e r s & F I X t u r e s D e p e E x p Ov e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p Po l e s & F i x t u r e s D e p r E x p Un d e r g r o u n d C o n d u h D e p r E x p Un d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p Ro a d s & T r a i l s D e p r E x p To t a l T r a n s m i s s i o n P l a n t D e p r e c i a l i o n e x p e n s E AV I S T A U T I L I T I E S De p r e c l a l i o n E x p e n s e Fo r t h e V e a r E n d e d D e c e m b e r 3 1 , 20 0 2 Id a h o J u r i s d i c t i o n Ele c t r i c U t i l i t y (a c ) Pa y r o l l Cl e a r i n g Ad j C o l X Ex p e n s e P a g e 4 A 22 , Ja n - 0 4 4: 4 4 P M (a d ) (a e ) (a Q (a g ) (a h ) (a i ) (a ; ) (a k ) Co y o t e Sm e l l Ca p i t a l C o s t Pr o F o r m e Pr o F o r m e P r o Fo r m e Pr o F o r m e Pr o F o r m a Sp r i n g s Ge n e r a t i o n S m G e n Op t P o w e r S u p p l y P e n s i o n In s u r a n c e l a b o r N o n - Ex e c l a b o r E x e c Ad ; C o l V Ad ; C o ! A A A d ; C o l u m n A 8 A d ; C o l AC Ad ; C o ! A D Ad j C o l A E Ad j C o l A F (a l ) Pr o F o r m a Ve g M g m ! Ad ; C o I A G (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) In j u r i e s Fe d e r a l Pr o F o r m e El i m i n a l e D e f Ne z P e r c e Re r o o v e P G E Mo n e t i z & D a m e g e s In c o m e T a x R e s t a t e D e b t Po w e r C o s t s Se t t l e m e n t M i s c Ta r i f f s Am o r t Ad ; C o l u m n Q A d ; C o l u m n R A d ; C o l u m n S A d ; C o l u m n T Ad j C o l u m n U A d ; C o l u m n V Ad j C o l W 62 9 , 00 0 62 9 , 00 0 23 2 , 00 0 23 2 , 00 0 Dis t t i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e la n d & l a n d R i g h t s D e p r E x p Str u c t u r e s & I m p r o v e m e n t s D e p r E x p Sta t i o n E q u i p m e n l D e p r E x p Sto r a g e B a t t e r y E q u i p m e n t D e p r E x p Po l e s . T o w e r s & F I X t u r e s D e p r E x p Ov e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p Un d e r g r o u n d C o n d u h D e p r E x p Un d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p Li n e T r a n s f o r m e r s D e p r E x p Se r v i c e s De p r Ex p Me t e r s D e p r E x p In s t a l l a t i o n s o n C u s t o m e r P r e m i s e s D e p r E x p Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s D e p r E Str e e t L i g h l s & S i g n a l S y s t e m s D e p r E x p To t a l D i s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e Co m p u t e r S o f t w a r e A m o r t E x p la n d & l a n d R i g h t s D e p r E x p St r u c l u r e s & I m p r o v e m e n t s D e p r E x p Of f i c e F u r n h u r e & E q u i p m e n t D e p r E x p Tr a n s p o r t a t i o n E q u i p m e n l D e p r E x p St o r e s E q u i p m e n t D e p r E x p To o l s , S h o p & G a r a g e E q u i p m e n t D e p r E x p la b o r a t o r y E q u i p m e n t D e p r E x p Po w e r O p e r a t e d E q u i p m e n l D e p r E x p Co m m u n i c a t i o n E q u i p m e n t D e p r E x p Mis c e l l a n e o u s E q u i p m e n t D e p r E x p To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e n s e To t a l D e p r e c i a t i o n E x p e n s e fil e : 1 0 0 4 E l e c C a s e CO S PR O F O R M A - x i s 62 9 , 00 0 23 2 , 00 0 Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 4 6 o f 5 9 18 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 4 8 18 2 P r o F o r m a R e s u n s o f O p e r a t i o n s De p r e c i a t i o n E x p e n s e Ele c l r i c U l i l i t y 22 - Ja n - 0 4 18 3 C o ~ a n y C a s e Fo r t h e Y e a r E n d e d D e c e r r l J e r 3 1 , 20 0 2 4:4 4 P M 18 4 18 5 (a ) (b ) (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) (a l ) (b a ) (b b ) 18 6 Pr o F o r m a Pr o F o r m a Su b t o t a l Ne l T o t a l To t a l 18 7 A c c I J u n t D e s c r i p t i o n Tr a n s l T ' i s s l O n Ca b i n e t G o r g e Co l ! ' I J 3 n y 01 A l l 18 8 Ad j C o l A H Ad j C o l A I Ba s e C a s e Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ad j u s l m e n t s 18 9 De p r e c i a t i o n E x p e n s e 19 0 Pr o d u c t i o n P l a n t D e p r e c i a t i o n E x p e n s e 19 1 3 1 X Sle a m P r o d u c t i o n D e p r E x p 84 4 , 00 0 21 8 . 00 0 84 4 , 00 0 19 2 3 2 X Nu c l e a r P r o d u c t i o n D e p r E x p 19 3 3 3 X Hy d r a u l i c P r o d u c t i o n D e p r E x p 00 0 69 0 . 00 0 00 0 69 0 . 00 0 19 4 3 4 X Ot h e r P r o d u c t i o n D e p r E x p 39 9 , 00 0 86 1 , 00 0 39 9 , 00 0 19 5 To t a l P r o d u c t i o n P i a n t D e p r e c i a t i o n E x p e n s e 00 0 93 3 , 00 0 08 1 , 00 0 93 3 , 00 0 19 6 19 7 Tr a n s m i s s i o n P l a n t D e p r e c i a l k m E x p e n s e 19 8 3 5 0 La n d & L a n d R i g h t s D e p r E x p 00 0 00 0 00 0 00 0 19 9 3 5 2 St r u c l u r e s & I ~ r o v e m e n t s D e p r E x p 11 , 00 0 73 . 00 0 11 . 00 0 73 . 00 0 20 0 3 5 3 Sta t i o n E q u i p m e n t D e p r E x p 85 , 00 0 06 9 , 00 0 85 . 00 0 06 9 00 0 20 1 3 5 4 To w e r s & F I X t u r e s D e p r E x p 82 , 00 0 82 , 00 0 20 2 3 5 5 Ov e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p 80 , 00 0 80 9 , 00 0 80 , 00 0 80 9 , 00 0 20 3 3 5 6 Po l e s & F I X t u r e s D e p r E x p 00 0 44 0 , 00 0 57 . 00 0 44 0 . 00 0 20 4 3 5 7 Un d e r g r o u n d C o n d u n D e p r E x p 00 0 00 0 20 5 3 5 8 Un d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p 00 0 00 0 20 6 3 5 9 Ro a d s & T r a i l s D e p r E x p 00 0 00 0 20 7 To t a l T r a n s m i s s i o n P l a n t D e p r e c i a t i o n E x p e n s E 23 4 . 00 0 53 2 . 00 0 23 4 , 00 0 53 2 , 00 0 20 8 20 9 Dis t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 21 0 3 6 0 La n d & L a n d R i g h l s D e p r E x p 21 1 3 6 1 Str u c l u r e s & r ~ r o v e m e n t s D e p r E x p 53 , 00 0 53 , 00 0 21 2 3 6 2 St a t i o n E q u i p m e n l D e p r E x p 59 6 , 00 0 59 6 , 00 0 21 3 3 6 3 St o r a g e B a t t e r y E q u i p m e n t D e p r E x p 21 4 3 6 4 Po l e s , T o w e r s & F i x t u r e s D e p r E x p 06 3 , 00 0 06 3 , 00 0 21 5 3 6 5 Ov e r h e a d C o n d u c t o r s & D e v i c e s D e p r E x p 52 5 , 00 0 52 5 , 00 0 21 6 3 8 6 Un d e r g r o u n d C o n d u n D e p r E x p 35 3 , 00 0 35 3 . 00 0 21 7 3 6 7 Un d e r g r o u n d C o n d u c t o r s & D e v i c e s D e p r E x p 76 6 , 00 0 76 6 , 00 0 21 8 3 6 8 Lin e T r a n s f o r m e r s D e p r E x p 09 8 , 00 0 09 8 , 00 0 21 9 3 6 9 Se r v i c e s D e p r E x p 68 9 00 0 68 9 . 00 0 22 0 3 7 0 Me i e r s D e p r E x p 21 0 , 00 0 21 0 , 00 0 22 1 3 7 1 In s t a l l a t i o n s o n C u s t o m e r P r e m i s e s D e p r E x p 22 2 3 7 2 le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s D e p r E 22 3 3 7 3 Str e e t L i g h t s & S i g n a l Sy s t e m s De p r E x p 31 7 . 00 0 31 7 , 00 0 22 4 To t a l D i s l r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 67 0 , 00 0 67 0 , 00 0 22 5 22 6 Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 22 7 3 0 3 , Co ~ u t e r S o f t w a r e Am o r t E x p 44 4 00 0 44 4 , 00 0 22 8 3 8 9 La n d & L a n d R i g h t s De p r Ex p 00 0 00 0 22 9 3 9 0 St r u c t u r e s & I ~ r o v e m e n t s D e p r E x p 28 6 , 00 0 28 6 , 00 0 23 0 3 9 1 Off i c e F u r n n u r e & E q u i p m e n l D e p ' E x p 91 3 , 00 0 91 3 , 00 0 23 1 3 9 2 Tr a n s p o r t a t i o n E q u i p m e n t D e p r E x p 35 . 00 0 35 , 00 0 23 2 3 9 3 Sto r e s E q u i p m e n t D e p r E x p 00 0 00 0 23 3 3 9 4 To o l s , S h o p & G a r a g e E q u i p m e n t D e p r E x p 55 , 00 0 55 , 00 0 23 4 3 9 5 La b o r a t o r y E q u i p m e n t D e p r E x p 44 , 00 0 44 , 00 0 23 5 3 9 6 Po w e r O p e r a t e d E q u i p m e n t D e p , E x p 54 , 00 0 54 , 00 0 23 6 3 9 7 Co m m u n i c a t i o n E q u i p m e n ! D e p r E x p 18 , 00 0 05 0 , 00 0 18 , 00 0 05 0 , 00 0 23 7 3 9 8 Mi s c e l l a n e o u s E q u i p m e n t D e p r E x p 00 0 00 0 23 8 To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 18 , 00 0 89 2 , 00 0 18 , 00 0 89 2 . 00 0 23 9 33 3 , 00 0 20 . 02 7 00 0 24 0 To t a l D e p r e c i a t i o n E x p e n s e 25 2 , 00 0 00 0 20 . 02 7 , 00 0 Ex h i b i t N o , , S c h e d u l e 2 Pa g e 4 7 o f 5 9 Kn o x Av i s t a C o r p o r a t i o n fil e : I D 0 4 E l e c C a s e I C O S I P R O F O R M A x l s 24 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c l i o n Ex p e n s e P a g e 5 24 2 P r o F o r m a R e s u n s o f O p e r a l i o n s In c o m e T a x I t e m s a n d Re v e n u e s Ele c l r i c U l i l i t y 22 - Ja n - 0 4 24 3 C o ~ a n y C a s e Fo r t h e Y e a r E n d e d D e c e n t J e r 3 1 , 20 0 2 4:4 4 P M 24 4 24 5 (a ) (b ) (e ) (g ) (h ) (i) (j) (k ) (I) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) 24 6 No l e s Ex p e n s e De f e r r e d De l . G a i n o n Co l s l r i p 3 Co l s l r i p C o m m o n K e t t l e F a l l s MO P S We a l h e r i z Cu s t o m e r Re v e n u e Hy d r o R e i El i m i n a l e Pr o F o r m a Un c o l l e c t i b l e Re g u l a t o r y 24 7 A c c o u n t D e s c r i p l i o n To l a l s p e r B o o k s FIT R a t e B a s e Of f i c e B l d g , AF U D C E l i m , AF U D C Dis a l l o w a n c e D e f e r r e d C o s l & D S M In v , Ad v a n c e s No r m a l i z a l i o n Ac c o u n l i n g 8& O T a x Pr o p e r t y T a x Ex p e n s e Ex p e n s e 24 8 Co l u m n B Ad j C o l u m n C Ad i C o l u m n D A d i C o l u m n E Ad i C o l u m n F A d i C o l u m n G A d l C o l u m n H A d i C o l u m n I A d l C o l u m n J Ad i C o l u m n K Ad i C o l u m n L A d i C o l u m n M A d l C o l u m n N A d l C o l u m n 0 A d l C o l u m n P 24 9 A r r o r t i z e l i o n 25 0 Arr o r t i z a l i o n o f T r a n s m i s s i o n R e l a l e d I n t a n g i b l e P l a n l 00 0 25 1 Ar r o r t i z a t i o n o f H y d r o R e l i c e n s i n g C o s l s 11 3 , 00 0 25 2 De f e r r e d M O P S A r r o r t ' S m a l l G e n C a p C o s t A r r o r t 59 . 00 0 (5 9 . 00 0 ) 25 3 Arr o r t i z a l i o n o f A c q , A d j " Co l s l r i p C o m l T O n A F U D C 67 . 00 0 25 4 Ar r o r t i z a l i o n o f C O 2 C r e d i t s 00 0 ) 25 5 To l a l A r r o r t i z a t i o n E x p e n s e 24 2 , 00 0 (5 9 , 00 0 ) 25 6 To l a l D e p r e c i a t i o n ' A m o r t i z a t i o n E x p e n s e 17 , 93 6 , 00 0 21 8 , 00 0 (5 9 , 00 0 ) 25 7 25 8 O t h e r I n c o m e R e l a t e d l I e m s 25 9 Se l U e m e n l E x c h a n g e P o w e r 26 0 Ce n l r a l i a G a i n A r r o r t i z a l i o n (1 , 49 1 00 0 ) 26 1 PG E M o n e t i z a t i o n A r r o r t i z a l i o n (2 , 88 7 , 00 0 ) 26 2 BP A R e s i d e n l i a l E x c h a n g e A r r o r t i z a l i o n (3 , 43 5 , 00 0 ) 26 3 Op e n 26 4 Op e n 26 5 Op e n 26 6 Op e n 26 7 Op e n 26 8 To l a l O t h e r I n c o m e n e m s (7 , 81 3 00 0 ) 26 9 27 0 27 1 T o l a l l n c o m e T a x - S t a l e 80 7 , 00 0 17 1 . 00 0 (3 , 00 0 ) 00 0 27 2 T o t a l I n c o m e T a x - F e d e r a l 40 5 , 00 0 49 0 . 00 0 (8 9 , 00 0 ) (8 , 00 0 ) (1 3 , 00 0 ) 23 . 00 0 (6 , 00 0 ) 27 3 27 4 T o l a l l n v e s l m e n l T a x C r e d n A r r o r t i z a l i o n 27 5 T o l a l D e f e r r e d I n c o m e T a x E x p e n s e (7 4 6 . 00 0 ) 00 0 27 6 27 7 T o l a l O p e r a t i n g E x p e n s e s 15 9 . 19 2 , 00 0 21 8 , 00 0 (3 8 , 00 0 ) 75 2 , 00 0 16 5 , 00 0 (1 , 66 8 , 00 0 ) 23 , 00 0 (4 2 , 00 0 ) 10 . 00 0 27 8 27 9 O p e r a t i n g R e v e n u e s 28 0 4 4 X Fr o m S a l e o f E l e c t r i c i t y ( R e l a i l ) 15 3 , 74 9 , 00 0 15 , 94 7 , 00 0 (1 , 68 2 , 00 0 ) 28 1 O p e n 28 2 4 4 7 Fro m S a l e 0 1 E l e c l r i c i t y ( W h o l e s a l e ) 22 , 05 1 , 00 0 28 3 O p e n 28 4 To l a l Re v e n u e s Fro m S a l e o r D i s l r i b u t i o n o f E l e c l r i c i t y 17 5 , 80 0 , 00 0 15 . 94 7 , 00 0 (1 , 68 2 , 00 0 ) 28 5 Oth e r O p e r a t i n g R e v e n u e s 28 6 4 5 1 Mis c e l l a n e o u s S e r v i c e Re v e n u e s 20 3 , 00 0 28 7 4 5 3 Se l e s 0 1 W a t e r a n d W a t e r P o w e r 20 , 00 0 28 8 4 5 4 Re n l F r o m E l e c l r i c P r o p e r t y 63 8 , 00 0 28 9 4 5 6 Oth e r E l e c l r i c R e v e n u e s - W h e e l i n g 18 , 2 0 6 , 00 0 29 0 O p e n 29 1 To l a l O t h e r O p e r a t i n g Re v e n u e s 19 , 06 7 , 00 0 29 2 (1 . 68 2 , 00 0 ) 29 3 T o l a l O p e r a t i n g R e v e n u e s 19 4 , 86 7 , 00 0 15 . 94 7 , 00 0 29 4 (1 4 00 0 ) (2 3 , 00 0 ) 42 , 00 0 (1 0 , 00 0 ) 29 5 T o l a l O p e r a t i n g I n c o m e 35 , 67 5 , 00 0 (2 1 8 , 00 0 ) 38 , 00 0 10 , 19 5 , 00 0 (1 6 5 , 00 0 ) 29 6 29 7 29 8 29 9 30 0 Ex h i b i l N o , 1 6 . S c h e d u l e 2 Kn o x Av i s l a C o r p o r a t i o n Pa g e 4 8 o f 5 9 fi l e : I D 0 4 E l e c C a s e ' C O S ' P R O F O R M A . x l s 24 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 5 A 24 2 P r o F o r m a A e s u l t s o f O p e r a t i o n s In c o m e T a x l I e m s a n d R e v e n u e s Ele c t r i c U l i l i t y 22 , Ja n , 24 3 C o l f ' l J 2 n y C a s e Fo r t h e V e a r E n d e d D e c e r r o e r 3 1 , 20 0 2 4: 4 4 P M 24 4 24 5 (a ) (b ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) (a d ) (a e ) (a Q (a g ) (a h ) (a i ) (a j ) (a k ) (a l ) 24 6 In j u r i e s Fe d e r a l Pr o F o r m a El i m i n a t e D e f Ne z P e r c e Re m o v e PG E M o n e t i z Pa y r o l l Co y o t e Sm a l l Ca p i l a l C o s t Pr o F o r m a Pr o F o r m a Pr o F o r m a Pro F o r m a Pr o F o r m a Pr o F o r m a 24 7 k c o u n t D e s c r i p t i o n & D a m a g e s In c o m e T a x Re s t a t e D e b t Po w e r C o s t s Se t t l e m e n t Mis c T a r i f f 5 Am o r t Cl e a r i n g Sp r i n g s Ge n e r a t i o n Sm G e n O p t P o w e r S u p p l y Pe n s i o n In s u r a n c e La b o r N o n - Ex e c La b o r E x e c Ve g M g m ! 24 8 Ad j C o l u m n O A d j C o l u m n R A d j C o l u m n S Ad j C o l u m n T Ad j C o l u m n U Ad j C o l u m n V Ad j C o l W Ad ) C o l X Ad j C o l V Ad j C o t A A A d j C o l u m n A 8 Ad ; C o l A C Ad j C o l A D Ad ; C o l A E Ad ) C o l A F Ad j C o I A G 24 9 A m o r t i z a t i o n 25 0 Am o r t i z a t i o n 0 1 T r a n s m i s s i o n R e l a t e d I n t a n g i b l e P l a n t 25 1 Am o r t i z a t i o n o f H y d r o R e l i c e n s i n g C o s t s 25 2 De f e r r e d M O P S A m o r t Sm a l l G e n C a p C o s t A m o r t 18 4 , 00 0 25 3 Am o r t i z a t i o n 0 1 A c q , A d j , -C o l s t r i p C o m m o n A F U D C 25 4 Am o r t i z a t i o n o f C O 2 C r e d i t s 25 5 To t a l A m o r t i z a l i o n E x p e n s e 18 4 , 00 0 25 6 To l a l D e p l ! C l a l t o n & A m o r t i z a t i o n E x p e n s e 62 9 . 00 0 23 2 , 00 0 18 4 , 00 0 25 7 25 8 O t h e r I n c o m e A e l a t e d I t e m s 25 9 Se t t l e m e n l E x c h a n g e P o w e r 26 0 Ce n l r a l i a G a i n A m o r t i z a t i o n 1,4 9 1 00 0 26 1 PG E M o n e t i z a l i o n A m o r t i z a l i o n 88 7 , 00 0 26 2 BP A A e s i d e n l i a l E x c h a n g e A m o r t i z a t i o n 43 5 , 00 0 26 3 Op e n 26 4 Op e n 26 5 Op e n 26 6 Op e n 26 1 Op e n 26 8 To t a l O t h e r I n c o m e I t e m s 92 6 , 00 0 88 7 , 00 0 26 9 27 0 27 1 T o t a l I n c o m e T a x - S t a l e 00 0 (2 6 6 , 00 0 ) 00 0 (5 , 00 0 ) (3 2 , 00 0 ) (3 , 00 0 ) (1 3 1 , 00 0 ) (7 , 00 0 ) (1 1 00 0 ) (1 2 , 00 0 ) (1 3 , 00 0 ) 27 2 T o t a l I n c o m e T a x - F e d e r a l 18 , 00 0 86 3 , 00 0 ) 18 4 , 00 0 (8 , 55 9 , 00 0 ) 00 0 22 1 , 00 0 (1 5 1 , 00 0 ) (1 , 02 1 . 00 0 ) (1 0 0 , 00 0 ) (4 , 2 1 8 , 00 0 ) (2 3 9 , 00 0 ) (3 4 9 , 00 0 ) (3 7 9 , 00 0 ) (8 , 00 0 ) (4 2 2 , 00 0 ) 27 3 27 4 T o l e l l n v e s l m e n l T a x C r e d i t Am o r t i z a t i o n 27 5 T o t a l D e f e r r e d I n c o m e T a x E x p e n s e 11 2 , 00 0 94 7 , 00 0 (1 , 01 0 , 00 0 ) (6 4 , 00 0 ) 27 6 27 7 T D I a I O p e l 3 t l n g E x p e n s e s (3 3 , 00 0 ) (1 , 55 1 , 00 0 ) 18 4 , 00 0 (1 6 , 28 2 , 00 0 ) (1 6 , 00 0 ) 68 4 . 00 0 87 7 , 00 0 28 1 00 0 89 6 , 00 0 18 5 , 00 0 12 0 , 00 0 (1 1 . 60 9 , 00 0 ) 44 5 , 00 0 64 9 , 00 0 70 5 , 00 0 15 . 00 0 78 5 , 00 0 27 8 27 9 O p e l 3 t t n g R e v e n u e s 28 0 44 X Fro m S a l e o f E l e c t r i c i t y ( R e t a i l ) (2 4 , 86 2 , 00 0 ) 09 6 , 00 0 28 1 O p e n 28 2 4 4 7 Fr o m S a l e o f E l e c t r i c i t y ( W h o l e s a l e ) (5 , 07 5 , 00 0 ) 28 3 O p e n 28 4 To t a l R e v e n u e s F r o m S a l e o r D i s l r i b u t i o n o f E l e (2 4 . 86 2 , 00 0 ) 09 6 , 00 0 (5 , 07 5 , 00 0 ) 28 5 OI h e r O p e r a t i n g R e v e n u e s 28 6 4 5 1 Mi s c e l l a n e o u s S e r v i c e A e v e n u e s 28 7 4 5 3 Sa l e s 0 1 W a t e r a n d W a t e r P o w e r 10 9 , 00 0 28 8 4 5 4 Ae n t F r o m E l e c t r i c P r o p e r t y (1 0 , 00 0 ) 28 9 4 5 6 Oth e r E l e c t r i c A e v e n u e s - W h e e l i n g (1 4 46 5 , 00 0 ) 29 0 O p e n 29 1 To t a l O t h e r O p e r a t i n g A e v e n u e s (1 4 , 36 6 , 00 0 ) 29 2 29 3 T o l a l O p e l 3 l 1 n g A e v e n u e s (2 4 , 86 2 . 00 0 ) 09 6 , 00 0 (1 9 , 44 1 , 00 0 ) 29 4 (1 5 , 00 0 ) (7 8 5 . 00 0 ) 29 5 T o l a l O p e l 3 t l n g I n c o m e 33 , 00 0 55 1 00 0 (3 , 18 4 , 00 0 ) (8 , 58 0 , 00 0 ) 16 , 00 0 41 2 . 00 0 (1 . 87 7 , 00 0 ) (2 8 1 00 0 ) (1 , 89 6 , 00 0 ) (1 8 5 , 00 0 ) (1 2 0 , 00 0 ) (7 , 83 2 , 00 0 ) (4 4 5 , 00 0 ) (6 4 9 . 00 0 ) (7 0 5 , 00 0 ) 29 6 29 7 29 8 29 9 30 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Pa g e 4 9 o f 5 9 Kn o x Av i s t a C o r p o r a t i o n fil e : 1 0 0 4 E l e c C a s e CO S PA O F O A M l u c l s 24 1 P r o f o r m a AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 5 8 24 2 P r o F o r m a R e s u l t s o f O p e r a t i o n s In c o m e T e x n e m s a n d R e v e n u e s Ele c t r i c U t i l i t y 22 , Ja n - 0 4 24 3 C o l 1 1 J a n y C a s e Fo r t h e Y e a r E n d e d D e c e r r l J e r 3 1 , 20 0 2 4;4 4 P M 24 4 24 5 (e ) (b ) (a m ) (e n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) (a z ) (b a ) (b b ) 24 6 Pr o F o r m a Pr o F o r m a Su b t o f a l Ne l T o t a l To t a l 24 7 A c c o u n t D e s c r i p t i o n Tr a n s m i s s i o n Ca b i n e t G o r g e Co l 1 1 J a n y of A l l 24 8 Ad j C o l A H Ad j C o l A I Ba s e C a s e Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ad j u s t m e n t s 24 9 A m o r t i z a l i o n 25 0 Am o r t i z a t i o n o f T r a n s m i s s i o n R e l a t e d I n t a n g i b l e P l a n l 00 0 00 0 25 1 Am o r t i z a t i o n 0 1 H y d r o R e l i c e n s i n g C o s t s 11 3 , 00 0 11 3 , 00 0 25 2 De f e r r e d M O P S A m o r t Sm a l l G e n C a p C o s t A m o r t 18 4 , 00 0 12 5 , 00 0 18 4 . 00 0 25 3 Am o r t i z a t i o n o f A c q , A d j . -C o l s t r i p C o m r r o n A F U D C 67 , 00 0 67 , 00 0 25 4 Am o r t i z a t i o n 0 1 C O 2 C r e d i t s 00 0 ) (1 , 00 0 ) 25 5 To t a l A m o r t i z a t i o n E x p e n s e 36 7 , 00 0 12 5 , 00 0 36 7 , 00 0 25 6 Ta l a l D e p r e c i a t i o n & A m o r t i z a t i o n E x p e n s e 25 2 , 00 0 00 0 20 , 39 4 , 00 0 45 8 , 00 0 20 , 39 4 , 00 0 25 7 25 8 O t h e r I n c o m e R e l a t e d n e m s 25 9 Se t t l e m e n l E x c h a n g e P o w e r 26 0 Ce n l r a l i a G a i n A m o r t i z a l i o n 1.4 9 1 . 00 0 26 1 PG E M o n e t i z a t i o n A m o r t i z a t i o n 88 7 . 00 0 26 2 8P A R e s i d e n t i a l E x c h a n g e A m o r t i z a t i o n 43 5 , 00 0 26 3 Op e n 26 4 Op e n 26 5 Op e n 26 6 Op e n 2f i l Op e n 26 8 To t a l O t h e r I n c o m e t t e m s 81 3 , 00 0 26 9 27 0 27 1 T o t a l I n c o m e T a x , S t a t e 00 0 ) 55 4 , 00 0 (2 5 3 , 00 0 ) 55 4 , 00 0 27 2 T o t a l I n c o m e T a x - F e d e r a l (2 8 5 , 00 0 ) (6 5 , 00 0 ) 77 4 00 0 (8 , 63 1 . 00 0 ) 77 4 , 00 0 27 3 27 4 T o t a l I n v e s t m e n t T a x C r e d K A m o r t i z a t i o n 27 5 T o t a l D e f e r r e d I n c o m e T a x E x p e n s e 15 0 , 00 0 56 . 00 0 46 6 , 00 0 3,2 1 2 , 00 0 2. 4 6 6 , 00 0 27 6 27 7 T a l a l O p e r a t i n g E x p e n s e s 24 9 , 00 0 00 0 14 7 , 21 3 , 00 0 (1 1 , 97 9 , 00 0 ) 14 7 , 2 1 3 , 00 0 27 8 27 9 O p e r a t i n g R e v e n u e s 28 0 4 4 X Fr o m S a l e o f E l e c t r i c i t y ( R e t a i l ) 14 6 , 24 8 , 00 0 (7 , 50 1 , 00 0 ) 14 6 , 24 8 , 00 0 28 1 O p e n 28 2 4 4 7 Fr o m S a l e o f E l e c t r i c i t y ( W h o l e s a l e ) 16 , 97 6 , 00 0 (5 , 07 5 , 00 0 ) 16 , 97 6 . 00 0 28 3 O p e n 28 4 To t a l R e v e n u e s F r o m S a l e o r D i s t r i b u t i o n o f E l e 16 3 , 22 4 , 00 0 (1 2 , 57 6 , 00 0 ) 16 3 , 22 4 , 00 0 28 5 Ot h e r O p e r a l i n g R e v e n u e s 28 6 4 5 1 Mi s c e l l a n e o u s S e r v i c e R e v e n u e s 20 3 , 00 0 20 3 , 00 0 28 7 4 5 3 Sa l e s o f W a t e r a n d W a t e r P o w e r 12 9 . 00 0 10 9 , 00 0 12 9 , 00 0 28 6 4 5 4 Re n l F r o m E l e c l r i c P r o p e r t y 62 8 , 00 0 (1 0 , 00 0 ) 62 8 , 00 0 28 9 4 5 6 Oth e r E l e c t r i c R e v e n u e s - W h e e l i n g 74 1 00 0 (1 4 , 46 5 . 00 0 ) 74 1 , 00 0 29 0 O p e n 29 1 To l a l O t h e r O p e r a t i n g R e v e n u e s 70 1 00 0 (1 4 36 6 . 00 0 ) 70 1 . 00 0 29 2 29 3 T o l a l O p e r a t i n g R e v e n u e s 16 7 92 5 , 00 0 (2 6 , 94 2 , 00 0 ) If i l , 92 5 , 00 0 29 4 29 5 T a l a l O p e r a t t n g I n c o m e (2 4 9 , 00 0 ) (1 7 00 0 ) 20 , 71 2 , 00 0 (1 4 , 96 3 , 00 0 ) 20 , 71 2 , 00 0 29 6 29 7 29 8 29 9 30 0 Ex h i b i t N o . 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 5 0 o f 5 9 fil e : I D 0 4 E l e c C a s e CO S PR O F O R M A x l s 30 1 P r o f o r m a 30 2 P r o F o r m a R e s u " s o f O p e r a t i o n s 30 3 C o " " , a n y C a s e 30 430 5 (a ) 30 6 30 7 A c c o u n t D e s c r i p t i o n 30 8 30 9 Ra l a B a s e 31 0 P l a n t I n S e r v i c e 31 1 In t a n g i b l e P l a n t 31 2 3 O 1 . X X O r g a n i z a t i o n 31 3 3 O 2 , XX F r a n c h i s e s & C o n s e n l s 31 4 3 0 3 , 00 M i s c e l l a n e o u s 31 5 3 O 3 . 1X M i s c e l l a n e o u s - Co " " , u t e r S o f t w a r e 31 6 To t a l t n l a n g i b l e P l a n t 31 7 31 8 31 9 3 1 X 32 0 3 2 X 32 1 3 3 X 32 2 3 4 X 32 3 32 4 32 5 32 6 3 5 0 32 7 3 5 2 32 8 3 5 3 32 9 3 5 4 33 0 3 5 5 33 1 3 5 6 33 2 3 5 7 33 3 3 5 8 33 4 3 5 9 33 5 33 6 33 7 33 8 3 6 0 33 9 3 6 1 34 0 3 6 2 34 1 3 6 3 34 2 3 6 4 34 3 3 6 5 34 4 3 6 6 34 5 3 6 7 34 6 3 6 8 34 7 3 6 9 34 8 3 7 0 34 9 3 7 1 35 0 3 7 2 35 1 3 7 3 35 2 35 3 35 4 35 5 3 8 9 35 6 3 9 0 35 7 3 9 1 35 8 3 9 2 35 9 3 9 3 36 0 3 9 4 (b ) Pn x l u d i o n P l a n t Ste a m P r o d u c l i o n Nu c l e a r P r o d u c t i o n Hy d r a u l i c P r o d u c t i o n Oth e r P r o d u c t i o n To l a l P r o d u c t i o n P l a n l Tta n s m i s s i o n P l a n t la n d & l a n d R i g h l s Si r u c t u r e s & I " " , r o v e m e n l s Sta l i o n E q u i p m e n t To w e r s & F I X t u r e s Po l e s & F i x t u r e s Ov e r h e a d C o n d u c t o r s & D e v i c e s Un d e r g r o u n d C o n d u " Un d e r g r o u n d C o n d u c t o r s & D e v i c e s Ro a d s & T r a i l s To t a l T r a n s m i s s i o n P l a n l Di s l n b u t i o n Pla n t la n d & l a n d R i g h l s Str u c l u r e s & J " " , r o v e m e n l s S1 a l i o n E q u i p m e n t Si o r a g e B a U e r y E q u i p m e n t Po l e s , T o w e r s & F I X t u r e s Ov e r h e a d C o n d u c t o r s & D e v i c e s Un d e r g r o u n d C o n d u " Un d e r g r o u n d C o n d u c t o r s & D e v i c e s Lin e T r a n s f o r m e r s Se r v i c e s Me t e r s In s t a l l a t i o n s o n C u s l o m e r P r e m i s e s Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s Str e e t L i g h t s & S i g n a l S y s t e m s To t a l D i s t r i b u t i o n P l a n t Go n e T a I P l a n t la n d & l a n d R i g h l s St r u c t u r e s & ' " " , r o v e m e n l s Off i c e F u r n " u r e & E q u i p m e n t Tr a n s p o r t a t i o n E q u i p m e n t Si o r e s E q u i p m e n t To o l s , S h o p & G a r a g e E q u i p m e n t fil e : I D 0 4 E l e c C a s e CO S PR O F O R M A x l s AV I S T A U T I L I T I E S Pla n l l n S e r v i c e Fo r I h e Y e a r E n d e d D e c e r r t e r 3 1 20 0 2 (e ) No t e s Sy s t e m Cu r r e n l Ba l a n c e (g ) Ba l a n c e Pe r B o o k s 00 0 19 1 . 00 0 34 1 , 00 0 81 6 , 00 0 11 , 35 3 , 00 0 12 5 . 66 6 , 00 0 10 8 . 59 8 , 00 0 13 , 66 2 , 00 0 24 7 , 92 6 . 00 0 17 0 , 00 0 01 0 . 00 0 38 , 58 6 , 00 0 86 8 , 00 0 34 2 . 00 0 21 , 86 3 , 00 0 19 3 , 00 0 45 3 , 00 0 62 7 , 00 0 10 0 , 11 2 , 00 0 89 0 , 00 0 62 7 00 0 23 , 72 3 , 00 0 01 5 , 00 0 40 , 02 6 , 00 0 18 , 47 8 , 00 0 58 8 , 00 0 42 , 80 1 , 00 0 29 . 52 0 , 00 0 16 6 , 00 0 80 9 , 00 0 25 7 . 64 3 . 00 0 63 7 , 00 0 80 5 , 00 0 24 6 , 00 0 86 7 , 00 0 36 6 . 00 0 11 4 , 00 0 Id a h o J u r i s d i c l i o n El e c t r l c U t i l i l y Ra t e B a s e P a g e 1 22 , Ja n - 0 4 4: 4 4 P M (h ) (i ) Q) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) De f e r r e d De f , G a i n o n Co l s t r i p 3 C o l s t r i p Co m m o n K e U l e F a l l s MO P S We a l h e r i z C u s l o m e r Re v e n u e Hy d r o R e i El i m i n a t e P r o F o r m a U n c o l l e c t i b l e Re g u l a t o r y FI T R a t e B a s e O f f i c e B l d g , AF U D C E l i m , A F U D C Di s a l l o w a n c e D e f e r r e d C o s t & D S M I n v , Ad v a n c e s No r m a l i z a t i o n Ac c o u n t i n g 8 & 0 T a x Pr o p e r t y T a x Ex p e n s e Ex p e n s e Ad i C o l u m n C A d j C o l u m n D A d i C o l u m n E A d i C o l u m n F Ad i C o l u m n G A d j C o l u m n H A d j C o l u m n I A d j C o l u m n J Ad ; C o l u m n K A d i C o l u m n L A d i C o l u m n M A d i Co l u m n N A d i C o l u m n 0 A d j C o l u m n P 7,2 2 9 , 00 0 31 3 , 00 0 (3 , 00 9 , 00 0 ) 22 9 , 00 0 31 3 , 00 0 (3 , 00 9 , 00 0 ) Ex h i b i t N o , 1 6 . S c h e d u t e 2 Kn o x Av i s l a C o r p o r a t i o n Pa g e 5 1 o f 5 9 30 1 P r o f o r m a 30 2 P r o F o r m a R e s u b s 0 1 O p e r a t i o n s 30 3 C o ~ n y C a s e 30 4 30 5 (a ) 30 6 30 7 A c c o u n t D e s c r i p t i o n 30 8 30 9 Ra t e B a s e 31 0 P l a n t I n S e r v i c e 31 1 In r a n g i b l e P l a n t 31 2 3 O 1 , XJ ( O r g a n i z a t i o n 31 3 3 O 2 , XX F r a n c h i s e s & C o n s e n t s 31 4 3 0 3 , 00 M i s c e l l a n e o u s 31 5 3 O 3 , 1X M i s c e l i a n e o u s - Co " 1 ' u t e r S o f t w a r e 31 6 To l a l I n l a n g i b l e P l a n t 31 7 31 8 31 9 3 1 X 32 0 3 2 X 32 1 3 3 X 32 2 3 4 X 32 3 32 4 32 5 32 6 3 5 0 32 7 3 5 2 32 8 3 5 3 32 9 3 5 4 33 0 3 5 5 33 1 3 5 6 33 2 3 5 7 33 3 3 5 8 33 4 3 5 9 33 5 33 6 33 7 33 8 3 6 0 33 9 3 6 1 34 0 3 6 2 34 1 3 6 3 34 2 3 6 4 34 3 3 6 5 34 4 3 6 6 34 5 3 6 7 34 6 3 6 8 34 7 3 6 9 34 8 3 7 0 34 9 3 7 1 35 0 3 7 2 35 1 3 7 3 35 2 35 3 35 4 35 5 3 8 9 35 6 3 9 0 35 7 3 9 1 35 8 3 9 2 35 9 3 9 3 36 0 3 9 4 (b ) Pr o d u c t i o n P l a n l St e a m P r o d u c t i o n Nu c l e a r P r o d u c t i o n Hy d r a u l i c P r o d u c t i o n Ot h e r P r o d u c t i o n To l a l P r o d u c t i o n P l a n t Tr a n s m i s s i o n P l a n t La n d & L a n d R i g h t s Str u c 1 u r e s & l " 1 ' r o v e m e n t s Sla t i o n E q u i p m e n t To w e r s & F i x t u r e s Po l e s & F i x t u r e s Ov e r h e a d C o n d u c 1 o r s & D e v i c e s Un d e r g r o u n d C o n d u ~ Un d e r g r o u n d C o n d u c t o r s & D e v i c e s Ro a d s & T r a i l s To l a l T r a n s m i s s i o n P l a n t Dis l r i b u t i o n P l a n t La n d & L a n d R i g h t s Si r n c t u r e s & " ' 1 ' r o v e m e n t s Sla t i o n E q u i p m e n t St o r a g e B a t t e r y E q u i p m e n t Po l e s . T o w e r s & F i x t u r e s Ov e r h e a d C o n d u c 1 o r s & D e v i c e s Un d e r g r o u n d C o n d u ~ Un d e r g r o u n d C o n d u c t o r s & D e v i c e s li n e T r a n s l o r m e r s Se r v i c e s Me t e r s In s l a l l a t i o n s o n C u s t o m e r P r e m i s e s Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s Str e e t l i g h t s & S i g n a l S y s t e r r s To l a l D i s t r i b u t i o n P l a n t Ge n e r a l Pl a n t La n d & L a n d R i g h t s St r u c t u r e s & l " 1 ' r o v e m e n t s Of f i c e F u m ~ u r e & E q u i p m e n t Tra n s p o r t a t i o n E q u i p m e n t Sto r e s E q u i p m e n l To o l s , S h o p & G a r a g e E q u i p m e n t fil e : 1 0 0 4 E l e c C a s e CO S PR O F O R M A x l s AV I S T A U T I L I T I E S Pl a n t I n S e r v i c e Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Id a h o J u r i s d i c t i o n Ele c t r i c U t i l i t y (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) In j u r i e s Fe d e r a l Pr o F o r m a El i m i n a t e D e l Ne z P e r c e Re m o v e P G E Mo n e l i z & D a m a g e s I n c o m e Ta x Re s l a t e D e b t P o w e r Co s t s Se t t l e m e n t M i s c Ta r i f f s Am o r t Ad j C o l u m n a A d j C o l u m n R A d j C o l u m n S A d ; C o l u m n T Ad j C o l u m n U A d j C o l u m n V Ad j C o ! W (a c ) Pa y r o l l Cl e a r i n g Ad j C o l X Ra t e B a s e P a g e 1 A 22 , Ja n - Q 4 4: 4 4 P M (a d ) (a e ) (a Q (a g ) (a h ) (a O (a j ) (a k ) Co y o t e Sm a l l Ca p i t a l C o s t Pr o F o r m a Pr o F o r m a P r o Fo r m a Pr o F o r m a Pr o F o r m a Sp r i n g s Ge n e r a l i o n S m G e n O p t P o w e r Su p p l y Pe n s i o n In s u r a n c e L a b o r N o n - Ex e c La b o r E x e c Ad j C o l Y Ad j C o l A A A d j C o l u m n A B A d j C o l A C Ad j C o l A D Ad j C o t A E Ad j C o l A F (a i j Pr o F o r m a Ve g M g m ! Ad j C o I A G 39 . 09 6 , 00 0 0 3 9 , 09 6 . 00 0 45 3 . 00 0 45 3 , 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Kn o x Av i s l a C o r p o r a t i o n Pa g e 5 2 o f 5 9 30 1 P r o f o r m a 30 2 P r o F o r m a A e s u n s o f O p e r a t i o n s 30 3 C o " " , " n y C a s e 30 430 5 (a ) 30 6 30 7 A c c o u n t D e s c r i p t i o n 30 8 30 9 R a l e Sa s e 31 0 P l a n t I n S e r v i c e 31 1 In t a n g i b l 8 Pl a n t 31 2 3 O 1 . XX O r g a n i z a t i o n 31 3 3 O 2 , XX F r a n c h i s e s & C o n s e n t s 31 4 3 0 3 , 00 M i s c e l l a n e o u s 31 5 3 Q 3 , 1X M i s c e l l a n e o u s - Co " " , u t e r S o f t w a r e 31 6 To t a l l n t a n g i J l e P l a n t 31 7 31 8 31 9 3 1 X 32 0 3 2 X 32 1 3 3 X 32 2 3 4 X 32 3 32 4 32 5 32 6 3 5 0 32 7 3 5 2 32 8 3 5 3 32 9 3 5 4 33 0 3 5 5 33 1 3 5 6 33 2 3 5 7 33 3 3 5 8 33 4 3 5 9 33 5 33 6 33 7 33 8 3 6 0 33 9 3 6 1 34 0 3 6 2 34 1 3 6 3 34 2 3 6 4 34 3 3 6 5 34 4 3 6 6 34 5 3 6 7 34 6 3 6 8 34 7 3 6 9 34 8 3 7 0 34 9 3 7 1 35 0 3 7 2 35 1 3 7 3 35 2 35 3 35 4 35 5 3 8 9 35 6 3 9 0 35 7 3 9 1 35 8 3 9 2 35 9 3 9 3 36 0 3 9 4 (b ) Pr o d u c t i o n P l a n t Ste a m P r o d u c t i o n Nu c l e a r P r o d u c l i o n Hy d r a u l i c P r o d u c t i o n Ot h e r P r o d u c t i o n To t a l P r o d u c l i o n P l a n l Tt a n s m i s s i o n P l a n t La n d & L a n d A i g h t s St r u c t u r e s & ' " " , r o v e m e n t s St a t i o n E q u i p m e n t To w e r s & F i x t u r e s Po l e s & F i x t u r e s Ov e r h e a d C o n d u c t o r s & D e v i c e s Un d e r g r o u n d C o n d u n Un d e r g r o u n d C o n d u c t o r s & D e v i c e s Ao a d s & T r a i l s To t a l T r a n s m i s s i o n P l a n t Dis t r i b u t i o n P l a n t La n d & L a n d A i g h l s St r u c t u r e s & I " " , r o v e m e n t s St a t i o n E q u i p m e n t St o r a g e B a t t e r y E q u i p m e n t Po l e s , T o w e r s & F i x t u r e s Ov e r h e a d C o n d u c t o r s & D e v i c e s Un d e r g r o u n d C o n d u n Un d e r g r o u n d C o n d u c t o r s & D e v i c e s Lin e T r e n s f o r m e r s Se r v i c e s Me t e r s In s t a l l a t i o n s o n C u s l o m e r P r e m i s e s Le a s e d P r o p e r t y o n C u s l o m e r P r e m i s e s St r e e t L i g h t s & S i g n a l S y s t e m s To t a l D i s l r i b u t i o n P l a n t Ge n e r a l Pl a n t La n d & L a n d A i g h t s St r u c t u r e s & I " " , r o v e m e n t s Of f i c e F u r n n u r e & E q u i p m e n t Tra n s p o r t a t i o n E q u i p m e n l Sto r e s E q u i p m e n t To o l s , S h o p & G a r a g e E q u i p m e n t fil e : I D 0 4 E l e c C a s e I C D S I P R O F O A M A . x 1 s AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Aa l e B a s e P a g e 1 8 Pl a n t I n S e r v i c e El e c t r i c U t i l i t y 22 ' Ja n . ( ) 4 Fo r t h e V e a , E n d e d D e c e r r b e r 3 1 , 2 0 0 2 4: 4 4 P M (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a l ) (a u ) (a v ) (a w ) (a x ) (a y ) (a z ) (b a ) (b b ) Pr o F o r m a Pr o F o r m a Su b t o t a l Ne l T o t a l To t a l Tr a n s m i s s i o n Ca b i n e t G o r g e Co " " , a n y 01 A l l Ad j C o l A H Ad j C o l A I Ba s e C a s e Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ad j u s t m e n t s 00 0 45 9 00 0 92 4 , 00 0 56 6 , 00 0 82 9 , 00 0 88 9 , 00 0 00 0 19 1 , 00 0 34 1 , 00 0 81 6 , 00 0 35 3 , 00 0 00 0 19 1 , 00 0 34 1 . 00 0 81 6 , 00 0 :3 5 3 , 00 0 26 1 00 0 13 1 , 19 9 , 00 0 11 0 , 65 9 , 00 0 58 , 21 1 , 00 0 30 0 , 26 9 , 00 0 53 3 , 00 0 13 1 , 19 9 , 00 0 2.2 6 1 00 0 11 0 , 65 9 , 00 0 44 , 54 9 , 00 0 58 . 2 1 1 00 0 34 3 , 00 0 30 0 , 26 9 00 0 91 , 00 0 4.2 6 1 00 0 45 9 , 00 0 46 9 . 00 0 92 4 00 0 51 0 , 00 0 66 8 , 00 0 58 6 , 00 0 27 , 92 8 , 00 0 62 9 , 00 0 69 2 , 00 0 19 3 , 00 0 45 3 , 00 0 62 7 , 00 0 88 9 , 00 0 10 9 , 00 1 , 00 0 89 0 , 00 0 62 7 00 0 23 , 72 3 , 00 0 57 , 01 5 , 00 0 40 , 02 6 , 00 0 18 , 4 7 8 , 00 0 27 , 58 8 , 00 0 42 , 80 1 . 00 0 29 , 52 0 , 00 0 16 6 , 00 0 80 9 , 00 0 25 7 , &4 3 , 00 0 2.2 6 1 . 00 0 26 1 , 00 0 46 9 , 00 0 51 0 , 00 0 66 8 , 00 0 92 8 , 00 0 69 2 , 00 0 19 3 , 00 0 45 3 , 00 0 62 7 00 0 10 9 , 00 1 00 0 89 0 , 00 0 62 7 , 00 0 23 , 72 3 , 00 0 57 , 01 5 , 00 0 40 , 02 6 , 00 0 18 , 4 7 8 , 00 0 58 8 , 00 0 42 , 80 1 00 0 29 , 52 0 , 00 0 16 6 , 00 0 80 9 , 00 0 0 2 5 7 , 64 3 , 00 0 63 7 , 00 0 80 5 , 00 0 24 6 , 00 0 66 7 00 0 36 6 , 00 0 11 4 , 00 0 63 7 . 00 0 80 5 , 00 0 24 6 , 00 0 86 7 . 00 0 36 6 , 00 0 11 4 00 0 Ex h i b i t N o , 1 6 . S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 5 3 o f 5 9 36 1 P r o f o r m a 36 2 P r o F o r m a R e s u h s o f O p e r a t i o n s 36 3 C o " " a n y C a s e 36 4 36 5 (a ) 36 6 36 7 A c c o u n t D e s c r i p t i o n 36 8 36 9 P l a n t I n S e r v i c e ( c o n t i n u e d ) 37 0 Ge n e r a l P l a n t ( c o n t i n u e d ) 37 1 3 9 5 la b o r a t o r y E q u i p m e n t 37 2 3 9 6 Po w e r O p e r a t e d E q u i p m e n t 37 3 3 9 7 Co m m u n i c a t i o n E q u i p m e n l 37 4 3 9 8 Mis c e l l a n e o u s E q u i p m e n t 37 5 To l a l G e n e r a l P l a n t 37 6 37 7 T o t a l P l a n t I n S e r v i c e 37 8 37 9 38 0 38 1 38 2 38 3 38 4 38 5 A c c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n 38 6 Pm d u c l i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 38 7 3 1 X S1 e a m P r o d u c t i o n A c c u m D e p r 38 8 3 2 X Nu c l e a r P r o d u c t i o n A c c u m D e p r 38 9 3 3 X Hy d r a u l i c P r o d u c l i o n A c c u m D e p r 39 0 3 4 X Oth e r P r o d u c t i o n A c c u m D e p r 39 1 To l a l P r o d u c l i o n P l a n t A c c u m D e p r 39 2 39 3 39 4 3 5 0 39 5 3 5 2 39 6 3 5 3 39 7 3 6 4 39 8 3 5 5 39 9 3 5 6 40 0 3 5 7 40 1 3 5 8 40 2 3 5 9 40 3 40 4 40 5 40 6 3 8 0 40 7 3 6 1 40 8 3 6 2 40 9 3 6 3 41 0 3 6 4 41 1 3 6 5 41 2 3 6 6 41 3 3 6 7 41 4 3 6 8 41 5 3 6 9 41 6 3 7 0 41 7 3 7 1 41 8 3 7 2 41 9 3 7 3 42 0 AV I S T A U T I L I T I E S Pla n t I n S e r v i c e a n d A c c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n Fo r t h e Y e a r E n d e d D e c e n t J e r 3 1 , 20 0 2 18 9 , 23 6 , 26 9 63 , 08 3 , 00 0 08 6 , 00 0 61 , 42 7 67 3 38 3 , 00 0 10 , 53 0 , 36 4 &6 6 , 00 0 26 1 19 4 , 30 6 13 2 , 00 0 08 6 , 00 0 04 9 , 60 5 02 8 , 00 0 55 1 90 3 86 1 , 00 0 41 , 83 3 . 03 7 14 , 10 7 , 00 0 83 4 , 70 1 63 0 , 00 0 86 5 , 81 7 11 , 08 3 , 00 0 21 . 2 5 4 , 66 9 16 7 00 0 23 2 , 58 4 78 , 00 0 53 6 , 13 4 18 1 , 00 0 42 1 , 83 4 14 2 , 00 0 36 , 27 7 00 0 10 7 58 0 , 18 4 36 . 2 7 7 00 0 (b ) T I 3 n s m i s s i o n Pla n t A c c u m u l a t e d D e p r e c i a t i o n la n d & l a n d R i g h t s A c c u m D e p r St r u c l u r e s & I " " r o v e m e n t s A c c u m D e p r St a t i o n E q u i p m e n l A c c u m D e p r To w e r s & F i x t u r e s A c c u m D e p r Ov e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r Po l e s & F i x t u r e s A c c u m D e p r Un d e r g r o u n d C o n d u D A c c u m D e p r Un d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r Ro a d s & T r a i l s A c c u m D e p r To l a l T r a n s m i s s i o n P l a n l A c c u m u l a t e d D e p r e c ; Dis t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e d a t i o n la n d & l a n d R i g h t s A c c u m D e p r Str u c t u r e s & I " " r o v e m e n t s A c c u m D e p r St a t i o n E q u i p m e n t A c c u m D e p r St o r a g e B a t t e r y E q u i p m e n t A c c u m D e p r Po l e s , T o w e r s & F i x t u r e s A c c u m D e p r Ov e r h e a d C o n d u c l o r s & D e v i c e s A c c u m D e p r Un d e r g r o u n d C o n d u D A c c u m D e p r Un d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e p r Li n e T r a n s f o r m e r s A c c u m D e p r Se r v i c e s A c c u m D e p r Me t e r s A c c u m D e p r In s l a l l a t i o n s o n C u s t o m e r P r e m i s e s A c c u m D e p r Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s A c c u m D e p r St r e e t L i g h t s & S i g n a l S y s t e m s A c c u m D a p t To l a l D i s t r i b u t i o n P l a n t A c c u m u l a t e d D a p r e c i a t ; 7 5 , 64 0 , 00 0 fil e : 1 0 0 4 E l e c C a s e CO S PR O F O R M A x l s (e ) No t e s Sy s t e m Cu r r e n t Ba l a n c e 93 2 , 84 2 86 9 , 37 7 16 , 97 9 , 58 5 12 , 09 6 , 48 8 10 2 , 00 8 56 2 97 3 18 , 16 9 , 81 1 10 , 75 1 , 86 4 17 4 13 7 25 1 83 0 78 , 89 0 , 91 5 (g ) Ba l a n c e Pe r B o o k s 32 7 , 00 0 94 6 , 00 0 97 8 , 00 0 00 0 36 , 36 3 , 00 0 65 3 , 39 7 00 0 89 4 00 0 58 6 , 00 0 16 , 28 0 , 00 0 11 , 59 8 , 00 0 97 4 , 00 0 2.4 5 7 00 0 17 , 42 2 , 00 0 10 , 30 9 , 00 0 04 3 . 00 0 07 7 , 00 0 75 , 64 0 , 00 0 Id a h o J u r i s d i c l i o n El e c l r i c U l i l i t y Ra t e B a s e P a g e 2 22 - Ja n - ( ) 4 4: 4 4 P M (h ) (i ) 0) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) De f e r r e d De f , G a i n o n Co l s l r i p 3 C o l s t r i p Co m m o n K e t t l e F a l l s MO P S We a l h e r i z C u s t o m e r Re v e n u e Hy d r o R e i El i m i n a t e P r o F o r m a U n c o H e c t i b l e Re g u l a t o r y FI T R a t e B a s e O f f i c e B l d g , AF U D C E J i m , A F U D C Di s a l l o w a n c e D e f e r r e d C o s l & D S M I n v , Ad v a n c e s No r m a l i z e l i o n Ac c o u n l i n g 8 & 0 T a x Pr o p e r t y T a x Ex p e n s e Ex p e n s e Ad j C o l u m n C A d ; C o l u m n D A d j C o l u m n E A d i C o l u m n F Ad i C o l u m n G A d i C o l u m n H A d j C o l u m n I A d i C o l u m n J Ad i C o l u m n K A d j C o l u m n L A d j Co l u m n M A d i C o l u m n N A d i C o l u m n 0 A d i C o l u m n P 22 9 00 0 31 3 , 00 0 (3 , 00 9 , 00 0 ) 57 4 00 0 ) 57 4 00 0 ) Ex h i b i t N o , 1 6 , S c h e d u t e 2 Kn o x Av i s l a C o r p o r a l i o n Pa g e 5 4 o f 5 9 36 1 P r o f o r m a 36 2 P r o F o r m a R e s u h s 0 1 O p e r e l i o n s 36 3 C o " " , a n y C e s e 36 436 5 (a ) 36 6 36 7 " " ' c o u n t D e s c r i p t i o n 36 8 36 9 P l a n t I n S e r v i c e ( c o n t i n u e d ) 37 0 Ge n e r a l P l a n t ( c o n l i n u e d ) 37 1 3 9 5 La b o r a t o r y E q u i p m e n t 37 2 3 9 6 Po w e r O p e r a t e d E q u i p m e n l 37 3 3 9 7 Co m m u n i c a t i o n E q u i p m e n t 37 4 3 9 8 Mis c e l l a n e o u s E q u i p m e n t 37 5 To l a l G e n e r a l P l a n t 37 6 37 7 T o t a l P l a n t I n S e r v i c e 37 8 37 9 38 0 38 1 36 2 38 3 38 4 38 5 A c c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n 38 6 Pr o d u c l i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 38 7 3 1 X Ste a m P r o d u c t i o n A c c u m D e p r 36 8 3 2 X Nu c l e a r P r o d u c t i o n A c c u m D e p r 38 9 3 3 X Hy d r a u l i c P r o d u c l i o n A c c u m D e p r 39 0 3 4 X Ot h e r P r o d u c l i o n A c c u m D e p r 39 1 To l a l P r o d u c l i o n P l a n t A c c u m D e p r 39 2 39 3 39 4 3 5 0 39 5 3 5 2 39 6 3 5 3 39 7 3 5 4 39 8 3 5 5 39 9 3 5 6 40 0 3 5 7 40 1 3 5 8 40 2 3 5 9 40 3 40 4 40 5 40 6 3 6 0 40 7 3 6 1 40 8 3 6 2 40 9 3 6 3 41 0 3 6 4 41 1 3 6 5 41 2 3 6 6 41 3 3 6 7 41 4 3 6 8 41 5 3 6 9 41 6 3 7 0 41 7 3 7 1 41 8 3 7 2 41 9 3 7 3 42 0 (b ) AV I S T A U T I L I T I E S Pla n l l n S e r v i c e a n d " " ' c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n Fo r t h e Y e a r E n d e d De c e m r 3 1 20 0 2 (v ) (w ) (x ) In j u r i e s Fe d e r a l Pr o F o r m a & D a m a g e s In c o m e T a x R e s l a t e D e b t hl i C o l u m n a h l i C o l u m n R h i ; C o l u m n S (y ) Eli m i n a t e D e l Po w e r C o s l s hl j C o l u m n T Id a h o J u r i s d i c l i o n Ele c t r i c U t i l i t y (z ) (a a ) Ne z P e r c e Re m o v e Se t t l e m e n t M l s c Ta r i f f s hi ; C o l u m n U hl i C o l u m n V (a b ) PG E M o n e t i z Am o r t hi ; C o l W (a c ) Pa y r o l l Cle a r i n g hli C o l X (a d ) Co y o l e Sp r i n g s hli C o l V (a e ) (a i j (a g ) Sm a l l Ca p i t a l C o s t Pro F o r m a Ge n e r a l i o n S m G e n O p t P o w e r Su p p l y hl j C o I M hl i C o l u m n A B (a h ) (a i ) (a j ) Pr o F o r m a P r o Fo r m a Pr o F o r m a Pe n s i o n In s u r a n c e L a b o r N o n - Ex e c hl j C o t A C hi ; C o l A D hlj C o l A E Ra t e B a s e P a g e 2 A 22 - Ja n - o 4 4:4 4 P M (a k ) Pr o F o r m a La b o r E x e c hlj C o l A F (a l ) Pro F o r m a Ve g M g m t hl j C o l A G Tr a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n La n d & L a n d R i g h t s A c c u m D e p r St r u c t u r e s & I " " , r o v e m e n t s A c c u m D e p r Sla t i o n E q u i p m e n t " " ' c u m D e p r To w e r s & F I X t u r e s " " ' c u m D e p r Ov e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r Po l e s & F i x t u r e s A c c u m D e p r Un d e r g r o u n d C o n d u l l A c c u m D e p r Un d e r g r o u n d C o n d u c t o r s & D e v i c e s " " ' c u m D e l Ro a d s & T r a i l s A c c u m D e p r To l a l T r a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c , 0 3 9 , 09 6 . 00 0 62 9 . 00 0 62 9 , 00 0 45 3 , 00 0 Di s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n La n d & L a n d R i g h t s A c c u m D e p r St r u c t u r e s & I " " , r o v e m e n l s " " ' c u m D e p r Sl a t i o n E q u i p m e n t A c c u m D e p r Sto r a g e B a t t e r y E q u i p m e n t A c c u m D e p r Po l e s , T o w e r s & F i x t u r e s " " ' c u m D e p r Ov e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r Un d e r g r o u n d C o n d u l l A c c u m D e p r Un d e r g r o u n d C o n d u c t o r s & D e v i c e s " " ' c u m D e l li n e T r a n s f o r m e r s " " ' c u m D e p r Se r v i c e s " " ' c u m D e p r Me t e r s A c c u m D e p r In s l a l l a t i o n s o n C u s l o m e r P r e m i s e s " " ' c u m D e p le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s A c c u m Str e e t l i g h t s & S i g n a l S y s t e m s " " ' c u m D e p r To l a l D i s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t ; 19 1 . 00 0 19 1 , 00 0 fil e : I D 0 4 E l e c Ce s e l CO S PR O F O R M A x l s Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s ! a C o r p o r a t i o n Pa g e 5 5 o f 5 9 (b ) Tr a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n La n d & L a n d R i g h t s A c c u m D e p r Str u c l u r e s & I l T 1 J r o v e m e n l s A c c u m D e p r St a t i o n E q u i p m e n t A c c u m D e p r To w e r s & F I X t u r e s A c c u m D e p r Ov e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r Pa t e s & F I X t u r e s A c c u m D e p r Un d e r g r o u n d C o n d u n A c c u m D e p r Un d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e l Ro a d s & T r a i l s A c c u m D e p r To t a l T r a n s m i s s i o n P l a n t A c c u m u l a t e d D e p r e c , Dis t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n La n d & L a n d R i g h t s A c c u m D e p r Str u c t u r e s & t l T 1 J r o v e m e n t s A c c u m D e p r St a l i o n E q u i p m e n l A c c u m D e p r St o r a g e B a t t e r y E q u i p m e n t A c c u m D e p r Po l e s , T o w e r s & F i x t u r e s A c c u m D e p r Ov e r h e a d C o n d u c t o r s & D e v i c e s A c c u m D e p r Un d e r g r o u n d C o n d u n A c c u m D e p , Un d e r g r o u n d C o n d u c t o r s & D e v i c e s A c c u m D e l Li n e T r a n s f o r m e r s A c c u m D e p r Se r v i c e s A c c u m D e p r Me t e r s A c c u m D e p r In s t a l l a t i o n s o n C u s t o m e r P r e m i s e s A c c u m D e p Le a s e d P r o p e r t y o n C u s t o m e r P r e m i s e s A c c u m Str e e t L i g h t s & S i g n a l S y s t e m s A c c u m D e p r To t a l D i s l r i b u 1 i o n P l a n t A c c u m u l a t e d D e p r e c i a t i fil e : 1 0 0 4 E l e c C a s e ' C O S ' P R O F O R M A . xls AV I S T A U T I L I T I E S Id a h o J u r i s d i c t i o n Pla n t I n S e r v i c e a n d A c c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n Ele c l r i c U t i l i t y Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 20 0 2 (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) (a z ) Pr o F o r m a Pr o F o r m a Su b t o t a l Tr a n s m i s s i o n Ca b i n e l G o r g e Co " " " n y Ad j C o l A H Ad j C o l A I Ba s e C a s e Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n 32 7 , 00 0 94 6 00 0 16 1 00 0 13 9 , 00 0 77 , 00 0 16 1 00 0 36 , 52 4 00 0 05 0 , 00 0 26 1 , 00 0 71 4 79 0 , 00 0 00 0 65 , 59 5 , 00 0 20 , 38 4 , 00 0 48 6 , 00 0 46 5 , 00 0 00 0 00 0 00 0 43 , 00 0 02 9 , 00 0 86 6 , 00 0 14 . 15 0 , 00 0 63 0 , 00 0 12 3 , 00 0 19 5 , 00 0 78 , 00 0 18 1 00 0 14 2 , 00 0 36 , 39 4 , 00 0 40 , 00 0 28 , 00 0 11 7 , 00 0 89 4 , 00 0 58 6 , 00 0 16 , 28 0 , 00 0 11 , 59 8 , 00 0 97 4 00 0 2, 4 5 7 , 00 0 17 , 4 2 2 , 00 0 10 , 30 9 , 00 0 04 3 , 00 0 07 7 00 0 75 , 64 0 , 00 0 Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Ra l e B a s e P a g e 2 8 22 , Ja n - 0 4 4: 4 4 P M (b a ) (b b ) Ne t T o t a ! To t a l of A l l Ad j u s t m e n t s 32 7 00 0 94 6 , 00 0 16 1 00 0 13 9 , 00 0 77 , 00 0 16 1 , 00 0 36 , 52 4 00 0 39 3 , 00 0 71 4 , 79 0 , 00 0 51 2 , 00 0 00 0 82 0 . 00 0 33 3 , 00 0 65 , 59 5 , 00 0 20 , 38 4 , 00 0 48 6 , 00 0 91 , 4 6 5 , 00 0 00 0 00 0 43 , 00 0 40 , 00 0 28 , 00 0 11 7 00 0 02 9 . 00 0 86 6 , 00 0 15 0 00 0 63 0 , 00 0 11 . 12 3 , 00 0 19 5 , 00 0 78 , 00 0 18 1 00 0 14 2 , 00 0 36 , 39 4 00 0 36 1 P r o f o r m a 36 2 P r o F o r m a R e s u l t s 0 1 O p e r a t i o n s 36 3 C o l T ' j J a n y C a s e 36 4 36 5 (a ) 36 6 36 7 A c c o u n t D e s c r i p t i o n 36 8 36 9 P l a n t I n S e r v i c e ( c o n t i n u e d ) 37 0 Ge n e r a l P l a n t ( c o n t i n u e d ) 37 1 3 9 5 La b o r a t o r y E q u i p m e n l 37 2 3 6 6 Po w e r O p e r a l e d E q u i p m e n t 37 3 3 9 7 Co m m u n i c a t i o n E q u i p m e n t 37 4 3 9 8 Mis c e l l a n e o u s E q u i p m e n ! 37 5 To t a l G e n e r a l P l a n t 37 6 37 7 T o l a l P l a n t I n S e r v i c e 37 8 37 9 38 0 38 1 38 2 38 3 38 4 38 5 A c c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n 38 6 Pr o d u c t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 38 7 3 1 X Ste a m P r o d u c t i o n A c c u m D e p r 38 8 3 2 X Nu c l e a r P r o d u c t i o n A c c u m D e p r 38 9 3 3 X Hy d r a u l i c P r o d u c t i o n A c c u m D e p r 39 0 3 4 X Ot h e r P r o d u c t i o n A c c u m D e p r 39 1 To t a l P r o d u c t i o n P l a n t A c c u m D e p r 39 2 39 3 39 4 3 5 0 39 5 3 5 2 39 6 3 5 3 39 7 3 5 4 39 8 3 5 5 39 9 3 5 6 40 0 3 5 7 40 1 3 5 8 40 2 3 5 9 40 3 40 4 40 5 40 6 3 6 0 40 7 3 6 1 40 8 3 6 2 40 9 3 6 3 41 0 3 6 4 41 1 3 6 5 41 2 3 6 6 41 3 3 6 7 41 4 3 6 8 41 5 3 6 9 41 6 3 7 0 41 7 3 7 1 41 8 3 7 2 41 9 3 7 3 42 0 89 4 00 0 58 6 00 0 16 , 28 0 , 00 0 11 , 59 8 , 00 0 97 4 , 00 0 45 7 00 0 17 , 42 2 , 00 0 10 , 30 9 , 00 0 04 3 , 00 0 07 7 , 00 0 75 , 64 0 , 00 0 Pa g e 5 6 o f 5 9 42 1 P r o f o r m a 42 2 P r o F o r m a R e s u l t s o f O p e r a l i o n s 42 3 C o ~ n y C a s e 42 4 42 5 (a ) 42 6 42 7 A c e o u n t D e s c r i p t i o n 42 8 42 9 A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n ( c o n t i n u e d ) 43 0 Ge n e r a l Pla n t A c c u m u l a t e d D e p r e c i a t i o n 43 1 3 8 9 La n d 8 L a n d R i g h t s A c e u m D e p r 43 2 3 9 0 Str u c t u r e s 8 l f T 1 J r o v e m e n t s A c e u m D e p r 43 3 3 9 1 Off i c e F u r n ~ u r e 8 E q u i p m e n l A c e u m D e p r 43 4 3 9 2 Tr a n s p o r t a t i o n E q u i p m e n l A c e u m D e p r 43 5 3 9 3 Sto r e s E q u i p m e n t A c c u m D e p r 43 6 3 9 4 To o l s , S h o p 8 G a r a g e E q u i p m e n t A c c u m D e p r 43 7 3 9 5 La b o r a t o r y E q u i p m e n t A c e u m D e p r 43 8 3 9 6 Po w e r O p e r a t e d E q u i p m e n t A c e u m D e p r 43 9 3 9 7 Co m m u n i c a t i o n E q u i p m e n l A c e u m D e p r 44 0 3 9 8 Mi s c e l l a n e o u s E q u i p m e n l A c c u m D e p r 44 1 To t a l G e n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 44 2 44 3 44 4 44 5 Am o r t i z a t i o n 44 6 A c c u m A m o r t i z a t i o n o f U m ~ e d T e r m P l a n t 44 7 A c e u m A m o r t i z a t i o n o f I n t a n g i b l e P l a n l , So f t w a r e 44 8 A c e u m A m o r t i z a t i o n o f H y d r o R e l i c e n s i n g C o s t s 44 9 A c e u m A m o r t i z a l i o n o f P G E B u y d o w n B a l a n c e 45 0 To t a l A m o r t i z a t i o n 45 1 45 2 T o t a l A c e u m R e s e r v e f o r D e p r e c i a t i o n " A m o r t i z a t i o n 45 3 45 4 T o t a l N e t P l a n t 45 5 45 6 T o t a l C u s t o m e r A d v a n c e s F o r C o n s t r u c l i o n 45 7 45 8 T o t a l A c e u m u l a l e d D e f e r r e d I n v e s t m e n t T a x C r e d ~ s 45 9 46 0 T o t a l A c e u m u l a t e d D e f e r r e d I n c o m e T a x e s 46 1 46 2 O t h e r R a t e B a s e l I e m s 46 3 G a i n o n Sa l e o f G e n e r a l O f f i c e B u i l d i n g 46 4 D S M 8 We a t h e r i z a t i o n 46 5 S m a l l Ge n C a p i t a l C o s t s 46 6 O p e n 46 7 O p e n 46 8 46 9 T o l a l W o r k i n g C a p i t a t 47 0 47 1 T o t a i l l i s c e l l a n e o u s R a t e B a s e l I e m s 47 2 47 3 T o t a l R a t e B a s e 47 4 47 5 47 6 N o n - Ad d ~ i v e l I e m s 47 7 In l e r e s t 47 8 47 9 46 0 AV I S T A U T I L I T I E S Ac e u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n a n d M i s c , R a t e B a s e l I e m s Fo r t h e Y e a r E n d e d D e c e r r o e r 3 1 20 0 2 (b ) To t a l A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n fi l e : I D 0 4 E l e c C a s e CO S PR O F O R M A x l s (e ) No t e s Sy s t e m Cu r r e n t Ba l a n c e (g ) Ba l a n c e Pe r B o o k s Id a h o J u r i s d i c t i o n El e c t r i c U l i l i t y Ra t e B a s e P a g e 3 22 - Ja n - 0 4 4: 4 4 P M (h ) (i ) Q) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) De r e r r e d De f . G a i n o n Co l s t r i p 3 C o l s t r i p Co m m o n K e l l ' e F a l l s MO P S We a t h e r i z C u s l o m e r Re v e n u e Hy d r o R e i El i m i n e t e P r o F o r m a U n c o l l e c t i b l e Re g u l a t o r y FI T R a t e B a s e O f f i c e B l d g , AF U D C E l i m , A F U D C Di s a l l o w a n c e D e f e r r e d C o s t 8 D S M I n v , Ad v a n c e s No r m a l i z a t i o n Ac c o u n t i n g B & O T e x Pr o p e r t y T a x Ex p e n s e Ex p e n s e Ad j C o l u m n C A d j C o l u m n D A d j C o l u m n E A d j C o l u m n F Ad j C o l u m n G A d j C o l u m n H A d ; C o l u m n I A d j C o l u m n J Ad j C o t u m n K A d j C o l u m n l A d j C o l u m n M A d j Co r u m n N A d j C o r u m n 0 A d j C o l u m n P 21 5 13 , 00 0 37 9 , 59 2 44 2 , 00 0 1f , 14 9 , 01 3 4.2 6 7 , 00 0 93 7 98 3 50 7 00 0 23 7 54 8 91 , 00 0 02 3 , 4 3 5 39 2 00 0 28 0 , 03 8 49 0 , 00 0 90 1 04 2 2. 2 5 9 , 00 0 12 , 90 7 , 91 8 94 0 , 00 0 62 , 58 6 00 0 16 , 42 5 . 00 0 42 , 91 3 , 37 0 16 . 42 5 , 00 0 49 0 , 57 8 , 77 5 21 5 , 47 4 00 0 69 , 00 0 45 3 , 00 0 37 1 00 0 89 3 , 00 0 49 0 , 57 8 , 77 5 21 7 36 7 , 00 0 43 6 , 03 0 , 00 0 08 6 , 00 0 57 4 , 00 0 ) 43 6 , 03 0 , 00 0 29 , 90 3 , 00 0 Cr o s s f o o l E r r o r T e s t FA l S E no e r r o r s f o u n d (6 0 , 99 8 , 00 0 ) (6 0 , 99 8 , 00 0 ) (6 0 . 99 8 , 00 0 ) 08 6 , 00 0 57 4 00 0 ) 14 3 , 00 0 31 3 , 00 0 (1 , 4 3 5 , 00 0 ) 21 9 , 00 0 (6 2 5 , 00 0 ) 11 0 , 00 0 (4 0 6 , 00 0 ) 11 0 , 00 0 (4 0 6 , 00 0 ) 14 3 , 00 0 31 3 , 00 0 (1 , 4 3 5 , 00 0 ) 11 0 , 00 0 (4 7 8 , 00 0 ) (4 7 8 , 00 0 ) (4 7 8 , 00 0 ) Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s ! a C o r p o r a t i o n Pa g e 5 7 o f 5 9 42 1 P r o f o r m a 42 2 P r o F o r m a R e s u l t s o f O p e r a t i o n s 42 3 Co " 1 " ' n y Ca s e 42 4 42 5 (a ) 42 6 42 7 A c c o u n t D e s c r i p t i o n 42 8 42 9 A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n ( c o n t i n u e d ) 43 0 Ge n e r a l P l a n t A c c u m u l a t e d D e p r e c i a o o n 43 1 3 8 9 La n d & L a n d R i g h t s A c c u m D e p r 43 2 3 9 0 St r u c t u r e s & I " " r o v e m e n l s A t c u m D a p r 43 3 3 9 1 Off i c e F u m ~ u r e & E q u i p m e n t A t c u m D e p r 43 4 3 9 2 Tr a n s p o r t a t i o n E q u i p m e n t A c c u m D e p r 43 5 3 9 3 Sio r e s E q u i p m e n t A t c u m D a p r 43 6 3 9 4 To o l s , S h o p & G a r a g e E q u i p m e n t A c c u m D e p r 43 7 3 9 5 La b o r a t o r y E q u i p m e n t A c c u m D e p ' 43 8 3 9 6 Po w e r O p e r a t e d E q u i p m e n t A c c u m D e p r 43 9 3 9 7 Co m m u n i c a l i o n E q u i p m e n t A t c u m D e p r 44 I J 3 9 8 Mi s c e l l a n e o u s E q u i p m e n t A t c u m D e p r 44 1 To t a l G e n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 44 2 44 3 44 4 44 5 Am o r t i z a t i o n 44 6 A c c u m A m o r t i z a t i o n o f U m ~ e d T e r m P l a n t 44 7 A c c u m A m o r t i z a t i o n 0 1 I n t a n g i b t e P l a n t - So f t w a r e 44 8 A t c u m A m o r t i z a t i o n o f H y d r o R e l i c e n s i n g C o s t s 44 9 A c c u m A m o r t i z a l i o n o f P G E B u y d o w n B a l a n c e 45 0 To t a l A m o r t i z a t i o n 45 1 45 2 T o t a l A c c u m R e s e r v e l o r D e p r e c i a t i o n & A m o r t i z a t l o r 45 3 45 4 T o t a l N e t P l a n t 45 5 45 6 T o t a l C u s t o m e r A d v a n c e s F o r C o n s t r u c t i o n 45 7 45 8 T o t a l A c c u m u l a t e d D e f e r r e d I n v e s t m e n t T a x C r e d i t s 45 9 46 0 T o t a l A c c u m u l a t e d D e f e r r e d I n c o m e T a x e s 46 1 46 2 O t h e r R a t e B a s e " e m s 46 3 G a i n o n Sa l e o f G e n e r a l O f f i c e B u i l d i n g 46 4 D S M & We a t h e r i z a t i o n 46 5 S m a l l Ge n C a p h a l C o s t s 46 6 O p e n 46 7 O p e n 46 8 46 9 T o t a t W o r k i n g C a p h a l 47 0 47 1 T o t a l M i s c e l l a n e o u s R a t e B a s e f t e m s 47 2 47 3 T o t a l R a l e B a s e 47 4 47 5 47 6 N o n - Ad d ~ i v e " e m s 47 7 In t e r e s l 47 8 47 9 48 0 (b ) AV I S T A U T I L I T I E S Ac c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n a n d M i s c , R a t e B a s e l I e m s Fo r t h e Y e a r E n d e d D e c e n i J e r 3 1 . 2 0 0 2 Id a h o J u r i s d i c l i o n Ele c t r i c U t i l i t y (a c ) Pe y r o l l Cle a r i n g Ad j C o t X (a d ) (a e ) (a Q (a g ) (a h ) (a i ) (a j ) (a k ) Co y o t e Sm a l l Ca p h a l C o s t Pr o F o r m a P r o Fo r m a P r o Fo r m a Pr o F o r m a Pro F o r m a Sp r i n g s Ge n e r e l i o n S m G e n O p t P o w e r Su p p l y Pe n s i o n In s u r a n c e L a b o r N o n - Ex e c L a b o r E x e c Ad j C o l Y Ad j C o t M Ad j C o l u m n A B A d i C o l A C Ad i C o l A D Ad i C o l A E Ad i C o l A F Ra t e B a s e P a g e 3 A 22 - Ja n ' ( ) 4 4: 4 4 P M (a l ) Pro F o r m a Ve g M g m t Ad j C o I A G To t a t A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) In j u r i e s Fe d e r a l Pr o F o r m a El i m i n a t e D e f Ne z P e r c e Re r o o v e P G E Mo n e t i z & D e m a g e s I n c o m e Ta x Re s t a t e D e b t P o w e r Co s t s Se R l e m e n t Mi s c T a r i f f s Am o r t Ad i C o l u m n a A d j C o l u m n R A d j C o l u m n S A d ; C o l u m n T Ad ; C o l u m n U A d j C o l u m n V Ad ; C o l W 62 9 , 00 0 19 1 00 0 fil e : I D 0 4 E l e c C a s e CO S PR O F O R M A . xls (9 , 65 3 , 00 0 ) 62 9 , 00 0 0 3 7 . 4 6 7 , 00 0 (5 0 2 , 00 0 ) (5 0 2 00 0 ) 0 3 6 . 96 5 , 00 0 19 1 00 0 5. 2 6 2 , 00 0 34 3 , 00 0 81 , 00 0 (2 9 0 , 00 0 ) 82 9 , 00 0 00 0 53 9 , 00 0 53 9 , 00 0 Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 5 8 o f 5 9 42 1 P r o f o r m a 42 2 P r o F o r m a R e s u n s o f O p e r a t i o n s 42 3 C o l 1 1 J a n y C a s e 42 442 5 (a ) 42 6 42 7 A c c o u n t D e s c r i p t i o n 42 8 42 9 A c c u m u l a t e d R e s e r v e f o r D e p r e c i a l i o n ( c o n t i n u e d ) 43 0 Ge n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 43 1 3 8 9 La n d & L a n d R i g h t s A c c u m D e p r ~2 3 9 0 Str u c 1 u r e s & I l 1 1 J r o v e m e n l s A c c u m D e p r 43 3 3 9 1 Of f i c e F u r n t t u r e & E q u i p m e n t A c c u m D e p r 43 4 3 9 2 Tra n s p o r t a t i o n E q u i p m e n t A c c u m D e p r 43 5 3 9 3 St o r e s E q u i p m e n t A c c u m D e p r 43 6 3 9 4 To o l s , S h o p & G a r a g e E q u i p m e n t A c c u m D e p r ~7 3 9 5 La b o r a l o r y E q u i p m e n t A c c u m D e p r ~8 3 9 6 Po w e r O p e r a t e d E q u i p m e n t A c c u m D e p r 43 9 3 9 7 Co m m u n i c a l i o n E q u i p m e n t A c c u m D e p r 44 0 3 9 8 Mi s c e l l a n e o u s E q u i p m e n l A c c u m D e p r 44 1 To t a l G e n e r a l P l a n t A c c u m u l a t e d D e p r e c i a t i o n 44 2 44 3 44 4 44 5 Am o t 1 i n / t i o n 44 6 A c c u m A m o r t i z a t i o n 0 1 L l m t t e d T e r m P l a n l 44 7 A c c u m A m o r t i z a t i o n o f I n t a n g i b l e P l a n l - So f t w a r e 44 8 A c c u m A m o r t i z a t i o n 0 1 H y d r o R e l i c e n s i n g C o s t s 44 9 A c c u m A m o r t i z a t i o n o f P G E B u y d o w n B a l a n c e 45 0 To t a l A m o r t i z a l i o n 45 1 45 2 T o t a l A c c u m R e s e r v e l o r D e p r e c i a t i o n & A m o r l i z a t l o r 45 3 45 4 T o t a l N e t P l a n t 45 5 45 6 T o t a l C u s t o m e r A d v a n c e s F o r C o n s t r u c t i o n 45 7 45 8 T o t a l A c c u m u l a t e d D e f e r r e d I n v e s t m e n t T a x C r e d i t s 45 9 46 0 T o t a l A c c u m u l a t e d D e r e r r e d I n c o m e T a x e s 46 1 46 2 O t h e r R a t e B a s e l I e m s 46 3 G a i n o n Sa l e o f G e n e r a l O f f i c e B u i l d i n g 46 4 D S M & We a t h e r i z a t i o n 46 5 S m a l l Ge n C a p i 1 a 1 C o s l s 46 6 O p e n 46 7 O p e n 46 8 46 9 T o t a l W o r k i n g C a p i 1 a 1 47 0 47 1 T o t a l M i s c e l l a n e o u s R a t e B a s e l I e m s 47 2 47 3 T o t a l R a t e B a s e 47 4 47 5 47 6 N o n - Ad d t t i v e l I e m s 47 7 I n l e r e s l 47 8 47 9 48 0 (b ) To t a l A c c u m u l a t e d R e s e r v e f o r D e p r e c i a t i o n AV I S T A U T I L I T I E S Ac c u m u l a t e d R e s e r v e F o r D e p r e c i a l i o n a n d M i s c , R a t e B a s e l I e m s Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 , 2 0 0 2 (a m ) (a n ) (a o ) (a p ) Pr o F o r m a Pr o F o r m a Su b l o l a l Tr a n s m i s s i o n Ca b i n e t G o r g e Co l 1 1 J a n y Ad ; C o l A H Ad j C o t A I Ba s e C a s e Op e n 13 , 00 0 2.4 4 2 00 0 26 7 00 0 50 7 00 0 91 , 00 0 39 2 , 00 0 49 0 , 00 0 25 9 , 00 0 00 0 94 9 , 00 0 00 0 00 0 16 , 43 4 , 00 0 12 6 , 00 0 00 0 21 9 . 93 3 . 00 0 69 , 00 0 45 3 , 00 0 37 1 00 0 89 3 , 00 0 12 6 , 00 0 00 0 22 1 , 82 6 , 00 0 92 4 00 0 2,2 6 0 00 0 49 2 , 96 4 , 00 0 (4 7 8 , 00 0 ) (7 5 , 00 0 ) (2 8 , 00 0 ) (6 1 , 59 3 , 00 0 ) (6 2 5 , 00 0 ) 11 0 , 00 0 82 9 00 0 (7 5 , 00 0 ) (2 8 , 00 0 ) (5 2 . 75 7 , 00 0 ) 84 9 , 00 0 23 2 , 00 0 44 0 , 2 0 7 , 00 0 20 , 25 0 , 00 0 Id a h o J u r i s d i c t i o n El e c t r i c U t i l i t y (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) (a y ) (a z ) Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Op e n Ra t e B a s e P a g e 3 B 22 - Ja n - 0 4 4: 4 4 P M (b e ) (b b ) Ne t T o t a l To t a l of A l l Ad j u s t m e n t s 13 , 00 0 44 2 , 00 0 26 7 , 00 0 50 7 00 0 00 0 39 2 . 00 0 49 0 , 00 0 2,2 5 9 , 00 0 00 0 94 9 , 00 0 24 , 00 0 00 0 16 , 43 4 , 00 0 45 9 , 00 0 21 9 , 93 3 . 00 0 69 , 00 0 45 3 , 00 0 37 1 , 00 0 89 3 , 00 0 45 9 , 00 0 22 1 , 82 6 , 00 0 56 , 93 4 , 00 0 49 2 , 96 4 , 00 0 (4 7 8 , 00 0 ) (4 7 8 , 00 0 ) (6 1 , 59 3 , 00 0 ) (6 1 , 59 3 . 00 0 ) (6 2 5 , 00 0 ) (6 2 5 , 00 0 ) 11 0 . 00 0 11 0 , 00 0 82 9 , 00 0 82 9 , 00 0 (5 2 . 75 7 , 00 0 ) (5 2 , 75 7 , 00 0 ) 17 7 00 0 44 0 20 7 , 00 0 (9 , 65 3 , 00 0 ) 20 , 25 0 , 00 0 fil e : I D 0 4 B e c C a s e ca s PR O F O R M A . x 1 s Ex h i b i t N o , 1 6 , S c h e d u l e 2 Kn o x Av i s t a C o r p o r a t i o n Pa g e 5 9 o f 5 9 AVISTA UTILITIES Electric System . Idaho Jurisdiction Alternate Scenario Summary Comparison For The Twelve Months Ended December 31, 2002 Idaho Residential General large Gen Extra Large Potlatch PumPing Street & Electric System Service Service Service Gen Service Ex Lg Gen Svc Service Area UghtsUne No Description Total Sch 1 Sch11-12 Sch 21.Sch 25 Sch 25P Sch 31.32 Sch 41- Base Case Cost of Service Peak Credit Basic Customer Common 4-Factor Production 85,030,709 937 592 561,501 19,825,853 287,948 729,421 385,361 303,033Transmission10,266 108 804 366 102 389 743,178 716,319 678,128 185,670 36,058Distribution815,588 380,998 282 818 946,702 368 641 830,327 689,197 316,905Common19,135 594 525,044 265,292 288 267 102 091 458,124 288,773 208,004Total Current Rate Revenue 146,248 000 648,000 16,212 000 804 000 10,475,000 696,000 549,000 864,000 Energy 72,461 715 21,329 808 005,850 17.233,035 234,867 130.814 225,176 302 164Demand77186220,908,874 7,441 052 953.258 198,434 549.781 103 945 616 518Customer01442310,409,318 765.098 617,707 698 15,405 219 879 945 318Total Current Rate Revenue 146,248,000 52,648.000 16.212.000 804 000 10,475 000 27.696.000 549 000 864 000 Rate Base 440,207,000 176,835,747 42,426.805 101 346 966 36.287,625 68.852 070 363.992 093.797Net Income 20,712 000 3,481,468 114 596 228 962 423.081 607.736 533,495 322.661 Rate of Return at Current Rates 71%1.97%70%12%17%24%24%55%Return Ratio 1.00 1.73 1.54 Alternate Scenario IPUC Case No, WWP.9B-11 last Case Method Production 224 507 26,219,388 500,101 369,564 479 198 933,891 404 020 318346Transmission335,827 565,138 081 958 926,641 780 818 747 927 191 985 359Distribution756,649 505,608 200,061 545,880 490 578 846,342 710,360 457 821Common18,931 017 357 866 2.429,881 961 915 724.405 167 840 242,634 474Total Current Rate Revenue 146 248 000 648,000 16,212 000 34,804 000 10.475 000 27,696,000 549 000 864 000 Energy 137 582 21,134.260 057.578 18.045.329 551 983 20,759.048 264 672 324 713Demand345,868 17,200.956 627.613 16.071 654 888,378 928.006 016 344 612 918Customer19,764 550 312 784 526 809 687 018 639 946 267 984 926 370Total Current Rate Revenue 146.248,000 52,648.000 16,212.000 804 000 10,475,000 27,696 000 549,000 864.000 Rate Base 440 207000 179,025,294 602.643 958.332 35.854 395 68,532 638 314 442 919,256Net Income 712 000 866.344 984.888 253.290 742 654 843.365 570.046 451,411 Rate of Return at Current Rates 71%04%35%26%07%61%79%52% Return Ratio 1.19 1.66 1.39 Change Alternative Case Less Base Case Production 193798 (718204)(61 400)543 710 191 250 204.470 660 313Transmission719(239228)(20.431)183 463 64.499 799 315 301Distribution(58,939)(875,390)(82,757)599 178 121 937 014 163 140916Common(204 578)832 822 164,588 326,351)(377686)(290 284)(46.138)(161 530)Total Current Rate Revenue (0)(0) Energy 675 867 (195.548)728 812 294 317,115 628,234 39.496 549Demand(6.425.994)(3,707,918)(813 439)(881.604)(310.056)(621 775)(87 601)(3,600)Customer 4,750,127 903,466 761,711 69.311 (7.059)(6.459)105 (18 949)Total Current Rate Revenue (0)(0)(0)(0)(0)(0) Rate Base 189 548 175,838 388 633)(433,231)(319,432)(49 550)(174,540)Net Income (1,615,124)(129.708)024 328 319.573 235.629 36,551 128.750 Rate of Return at Current Rates 0.00%93%34%1.14%91%37%55%98%Return Ratio Exhibit No, 16. Schedule 3 T. Knox Avista Corporation Page 1 of4 Sumcost AVISTA UTilITIES Idaho Jurisdiction Page 1 of 1 Scenario: Alternative Scenano Cost of Service Basic Summary Electric Utility 01-24-00 Case No WWP E-98.11 Method For The Twelve Months Ended December 31, 2002 8:56 PM (b)(c)(d) (e) (g) (h)(i)(k)(I)(m) Residential General Large Gen Extra Large Potlatch Pumping Street & System Service Service Service Gen Service Ex 19 Gen Svc Service Area LightsDescriptionTotalSch 1 Sch 11-Sch 21-Sch 25 Sch 25P Sch 31-Sch 41-49Plant In Service Production Plant 300,269,000 103,855,863 23,871 210 64,089,462 322 636 527,729 560,417 041,683 Transmission Plant 109,001,000 345,154 575,673 23,320 080 10,300,710 407 393 663,998 387,992Distribution Plant 257 643,000 124 105.238 31,736,508 66.750,926 15,482,458 125,817 003,741 12,438.313Intangible Plant 353,000 5,492.734 127,400 746,018 750,078 047,803 155,300 33,667 General Plant 36,524,000 623.872 356,142 521,290 1,423,377 069,766 443,301 86,253Total Plant In Service 714 790,000 293,422.860 666,934 159,427 775 279,259 110,178,507 11,826,757 13,987 908 Accum Depreciation Production Plant (91,465.000)(31,590,537)(7,260.043)(19,529 251)629 804)(22 746,584)390,227)(318 554) Transmission Plant (36,394,000)(12,469,056)(2.863,304)786 268)(3,439,272)(9,150,968)(555,587)(129,546) Distribution Plant (75,640,000)(36,577 375)(9,422 128)(18,580,254)(3,668,780)(546,491)458,607)(5,386,364)Intangible Plant (1,893,000)(1,050,183)(207 764)(234,311)(98,237)(273,125)(24,367)(5,014) General Plant (16,434,000)(10,179,627)960.049)584,407)(640449)(1.831 194)(199,464)(38,810)Total Accumulated Depreciation (221 826,000)(91,866,778)(21,713,289)(47,714,491)(16,476,542)(34,548,362)(3,628,252)(5,878,287) 13 Net Plant 492,964,000 201,556,083 47,953,645 111 713.284 39,802,717 75,630,146 198,505 109,62014 Accumulated Deferred FIT (61.593,000)(25.223,694)(6,003,464)(13 802,651)(4,859,523)(9,459,396)021,890)222,382)15 Miscellaneous Rate Base 836,000 692 906 652,462 047,699 911,200 361,888 137 827 017Total Rate Base 440,207 000 179,025,294 42,602,643 99,958 332 35,854 395 68,532,638 314,442 919,256 17 Revenue From Retail Rates 146,248,000 52,648,000 16,212,000 804,000 10,475,000 27,696,000 549,000 864,000 18 Other Operating Revenues 677 000 581,432 750,744 658,197 022,208 226 957 332 207 105,256Total Revenues 167 925 000 60,229,432 17,962,744 39,462 197 12,497 208 32,922 957 881,207 969,256 Operating Expenses Production Expenses 79,522,000 179,034 239,677 023,454 518,503 20,060,876 215,561 284,895Transmission Expenses 5,485,000 879,232 431 533 173,481 518,338 379.158 83,733 19,524 Distribution Expenses 6,495,000 827.125 875,891 724 952 477 108 67,378 146,280 376,266Customer Accounting Expenses 296,000 174,073 712,481 196,952 55,870 96,200 51,053 370Customer Information Expenses 1,480,000 589,887 129,334 283,641 124 152 326,637 592 756Sales Expenses 421,000 134,538 30,672 568 40,311 115,486 659 767Admin & General Expenses 888.000 10,333.129 061,359 169 097 830,492 160,463 233,092 100,369 Total O&M Expenses 115,587,000 46,117 018 10,480,948 22,663,145 564,774 206,198 757,970 796,947 28 Taxes Other Than Income Taxes 7,438,000 036,697 741 720 751,850 581 189 013,125 128,379 185,040 29 Other Income Related Items Depreciation Expense Production Plant Depreciation 933,000 759 593 634 649 690,789 747,420 953,357 120,107 27,085Transmission Plant Depreciation 532,000 867,496 199,206 541 706 239.277 636,650 38,653 013Distribution Plant Depreciation 670,000 695,437 696 191 1,413,966 299,955 48,654 108,991 406,807General Plant Depreciation 892 000 410,801 464,191 375,229 151,675 433,675 238 191Amortization Expense 367,000 1 34. 172 004 77,216 34,225 910 5,401 073Total Depreciation Expense 20,394 000 867,498 025,240 098,905 1,472,552 156,246 320,391 453,16836 Income Tax 794,000 341 875 729,947 695 007 136,039 704,023 104,420 82,689Total Operating Expenses 147,213,000 58,363,088 13,977.856 208,907 754 553 29,079,592 311 161 517 844 38 Net Income 20,712,000 866 344 984,888 253.290 742,654 843,365 570,046 451,411 39 Rate of Return 71%1.04%35%26%07%61%79%52% 40 Return Ratio 1.00 1.99 1.97 1.19 1.66 1.3941 Interest Expense 20,250,000 235,358 959,768 598,192 649,341 152,576 336,472 318293 Exhibh No, 16, Schedule 3 T. Knox Avista Corporation Page 2 of4 Sumcost Scenario: Altemative Scenario Case No WWP E-98-11 Method AVISTA UTilITIES Idaho Jurisdiction Revenue to Cost by Functional Component Sumr Electric Utility For The Twelve Months Ended December 31, 2002 (b)(c)(d) (e)(ij SystemDescription 0 0 Total Functional Cost Components at Current Return by ScheduleProduction 85,224 507Transmission 10,335,827Distribution 31 756,6494 Common 18 931 017 Total Current Rate Revenue 146.248,000 Expressed as $IkWh Production Transmission Distribution 9 Common10 Total Current Melded Rates $0.02728 $0,00331 $0,01017 $0,00606 $0.04682 Functional Cost Components at Uniform Current Return 11 Production 84,995,93312 Transmission 10,247,957 13 Distribution 31 770,22914 Common 19,233 88115 Total Unfform Current Cost 146,248,000 Expressed as $IkWh 16 Production 17 Transmission 18 Distribution 19 Common20 Total Current Unfform Melded Rates $0.02721 $0.00328 $0.01017 $0.00616 $0.04682 21 Revenue to Cost Ratio at Current Rates (g) Residential Service Sch 1 26,219,388 565,138 505,608 357,866 648,000 $0,02653 $0.00260 $0.01265 $0.01149 $0.05327 29,059,280 511,083 15,967,035 913,943 60,451 341 $0,02940 $0.00355 $0.01615 $0.01205 $0.06116 1.00 Functional Cost Components at Proposed Return by Schedule 22 Production 100,300 846 31,291.41423 Transmission 15,410,453 4,254,681 24 Distribution 45,193,541 18,687,98325 Common 20.565,160 12,350,92326 Total Proposed Rate Revenue 181 470.000 66,585,000 Expressed as $IkWh 27 Production 28 Transmission 29 Distribution 30 Common31 Total Proposed Melded Rates $0.03211 $0.00493 $0.01447 $0,00658 $0,05810 Functional Cost Components at Uniform Requested Return 32 Production 100,054 39933 Transmission 15,316,308 34 Distribution 45,217,67335 Common 20,881,61936 Total Unfform Cost 181,470,000 Expressed as $IkWh 37 Production 38 Transmission 39 Distribution 40 Common41 Total Unfform Melded Rates $0,03203 $0,00490 $0.01448 $0.00669 $0,05810 42 Revenue to Cost Ratio at Proposed Rates $0,03166 $0,00430 $0,01891 $0.01250 $0.06737 272 228 247 566 22,321,176 12,934,593 775,562 $0,03468 $0.00531 $0,02258 $0.01309 $0.07565 1.00 (h) General Service Sch11-12 500,101 081,958 200,061 429,881 16,212,000 $0.03329 $0,00480 $0.02308 $0.01078 $0.07195 671,554 806,260 083,325 293,985 13,855,124 $0.02961 $0.00358 $0.01812 $0,01018 $0.06149 751 576 1,498,403 886,893 635,128 19,772,000 $0,03884 $0,00665 $0,03056 $0,01169 $0.08775 869,851 205,013 698,494 2,490,508 17,263,866 $0.03493 $0,00535 $0.02529 $0,01105 $0,07662 (ij large Gen Service Sch 21- 0) (k) (I) Extra Large Potlatch Pumping Gen Service Ex 19 Gen Svc Service Sch 25 Sch 25P Sch 31- 20,369,564 926,641 545,880 961 915 804,000 $0,03021 $0.00434 $0.01416 $0.00291 $0,05162 18,193,826 192,486 148,181 854,344 29,388,837 $0.02699 $0,00325 $0.01060 $0.00275 $0.04359 23,702,293 051 252 13,218,779 126,677 43,099 000 $0.03516 $0,00601 $0.01961 $0.00315 $0.06393 407 199 276,828 10,689,565 013,203 386,796 $0.03175 $0,00486 $0,01586 $0,00299 $0,05546 1.15 7,479,198 780,818 1,490,578 724 405 10,475,000 $0,02463 $0,00257 $0,00491 $0,00239 $0.03449 035,535 968,443 845,285 749,563 11,598,827 $0.02646 $0,00319 $0,00608 $0.00247 $0.03819 1.18 899,921 259,984 396,449 788,646 13,345,000 $0,02930 $0,00415 $0,00789 $0.00260 $0,04394 9,455,664 447,407 750,777 813,777 14,467,626 $0,03113 $0,00477 $0.00906 $0.00268 $0.04764 1.15 21,933,891 747,927 846,342 167,840 27,696,000 $0.02521 $0.00316 $0.00097 $0,00249 $0.03183 21,432,482 576,763 807,070 143,177 26,959,492 $0.02463 $0.00296 $0,00093 $0,00246 $0.03098 25,653,025 017 570 137,640 350,764 33,159,000 $0.02948 $0,00462 $0,00131 $0,00270 $0,03811 25,165,491 851,158 099,459 326,780 32,442,887 $0.02892 $0.00443 $0,00126 $0,00267 $0.03729 1,404,020 191.985 710,360 242,634 549,000 $0.02870 $0.00392 $0.01452 $0.00496 $0.05210 299,010 156,444 591,260 233,447 280,161 $0.02655 $0.00320 $0.01209 $0,00477 $0,04661 1.03 637 206 270,912 974,847 263 035 146,000 $0.03347 $0.00554 $0.01993 $0.00538 $0,06431 527,605 233,817 850,541 253 446 865,409 $0,03123 $0.00478 $0.01739 $0.00518 $0,05857 Exhibn No, 16, Schedule 3 T. Knox Avista Corporation Page 1 of 1 01-24- 8:56 PM (m) Street & Area Lights Sch 41-49 318,346 41,359 1,457 821 46,474 864,000 $0,02452 $0.00319 $0,11229 $0,00358 $0,14357 304 247 36,478 328,073 45,422 714 219 $0,02343 $0,00281 $0,10229 $0.00350 $0.13204 1.12 1.09 365,411 652 890,949 49,989 364,000 $0,02815 $0,00444 $0,14565 $0.00385 $0.18208 356,360 519 807 662 49,313 267 854 $0.02745 $0,00420 $0,13923 $0,00380 $0,17468 1.04 Page 3 014 Sumcost AVISTA UTilITIES Idaho Jurisdiction Page 1 of 1 Scenario: Alternative Scenario Revenue to Cost By Classification Summary Electric Utility 01-24-00 Case No WWP E-96-11 Method For The Twelve Months Ended December 31,2002 6:56 PM (b)(c)(d) (e)(I) (g) (h)(i)(k)(I)(m) Residential General large Gen Extra Large Poflatch Pumping Street & System Service Service Service Gen Service Ex 19 Gen Svc Service Area Lights Description Total Sch 1 Sch11-Sch 21-Sch 25 Sch 25P Sch 31-32 Sch 41- Cost Classifications at Current Return by Schedule Energy 137 562 21,134,260 057,576 16,045,329 551 963 759,046 264,672 324 713 Demand 52,345,666 17,200,956 627,613 16,071,654 886,376 928,006 016,344 612 918 Customer 19,764,550 14,312,764 526,809 687,018 34,639 946 267,964 926,370 Total Current Rate Revenue 146,248,000 52,646,000 16,212,000 34.804,000 10.475,000 696,000 549,000 864 000 Expressed as Unh Cost Energy $IkWh $0.02373 $0,02138 $0.02688 $0.02677 $0,02157 $0,02366 $0.02585 $0.02501 Demand $IkW/mo $7,$6.$9,$8,$6,$4.$8.$15.Customer $/Custlmo $15,$13.$18,$32.$206,$745.$21.42 $622, Cost Classifications at Uniform Current Return Energy 73,706,844 23,530.128 364,330 16,018,432 068,823 20.251,373 164,674 309.063Demand132.346 21,521 065 258,895 12,749,629 4,494,400 699,202 864,101 545,054 10 Customer 20,406.610 15,400.146 231 699 620,776 35,604 917 251,365 860,062 Total Unfform Current Cost 146 246,000 60,451,341 13,855,124 386,637 596,827 26,959,492 260,161 714.219 Expressed as Unh Cost 12 Energy $IkWh $0,02360 $0.02381 $0.02361 $0.02376 $0.02326 $0.02326 $0.02361 $0.02361 13 Demand $IkW/mo $7,$6,$7.$7,$7,$4.$7,$13. 14 Customer $/Custlmo $15,$14.$16,$28,$211,$743,$20,$577, 15 Revenue to Cost Ratio at Current Rates 1.00 1.17 1.16 1.03 1.12 1.09 Cost Classifications at Proposed Return by Schedule 16 Energy 926,193 25,413,276 104 693 150,079 871,849 524 661 1,466,727 376,685 17 Demand 027,560 24,916,976 695,063 160,436 436,049 625,161 354,429 839,463 18 Customer 22,514 227 16,254 744 972 244 786,464 102 157 304 844 147,652 Total Proposed Rate Revenue 161,470,000 66,565,000 19,772 000 43,099,000 13,345,000 33,159,000 146,000 364,000 Expressed as Unh Cost 20 Energy $IkWh $0,02615 $0.02571 $0.03153 $0,03137 $0.02592 $0.02619 $0,03039 $0.02903 21 Demand $IkW/mo $9,$9.$12,$11.75 $9.$5,$11.41 $21.39 22 Customer $/Custlmo $17,$15.46 $20,$36,$220,$763,$24,$770, Cost Classifications at Uniform Requested Return 23 Energy 67,475,366 926,035 366,952 011 994 366,137 24,031,056 362,356 366 653 24 Demand 70,761 720 29,451,462 238 510 656 193 041,423 6,402,699 195,532 795,900 25 Customer 212,692 17,396,065 656,404 716 606 36,065 130 267,519 105 101 Total Unfform Cost 161,470,000 74,775,562 263,666 366,796 14,467,626 442 667 665,409 267.654 Expressed as Unh Cost 27 Energy $IkWh $0.02600 $0.02626 $0,02626 $0.02620 $0.02762 $0,02762 $0,02826 $0.02826 26 Demand $IkW/mo $9.$11.19 $10.$9,$10.$5,$10.07 $20, 29 Customer $/Custlmo $16,$16,$16.$33.46 $226.$760.$22,$742, 30 Revenue to Cost Ratio at Proposed Rates 1.00 1.15 1.15 1.02 1.04 Exhibh No, 16, Schedule 3 T. Knox Avista Corporation Page 4 of4 DAVID J. MEYER SENIOR VICE PRESIDENT AND GENERAL COUNSEL A VISTA CORPORATION O, BOX 3727 1411 EAST MISSION AVENUE SPOKANE, WASHINGTON 99220-3727 TELEPHONE: (509) 495-4316 FACSIMILE: (509) 495-4361 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF A VISTA CORPORATION FOR THE AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC AND NATURAL GAS SERVICE TO ELECTRIC AND NATURAL GAS CUSTOMERS IN THE STATE~ IDAHO CASE NO. A VU-04- EXHIBIT NO. 17 TARA L. KNOX FOR A VISTA CORPORATION (NATURAL GAS) SCHEDULE NO SCHEDULE 4 SCHEDULE 5 PART PART 2 PART 3 CASE NO. A VU-G-O4- EXHIBIT 17 TABLE OF CONTENTS DESCRIPTION PAGE COST OF SERVICE PROCESS DESCRIPTION Description Methodology Matrix 7 - NATURAL GAS BASE CASE COST OF SERVICE STUDY SUMMARIES General Summary Summary by Function Summary by Classification CALCULATION MODEL Calculation Model Allocation Factors Classification Tables Labor Study PRO FORMA RESULTS SEGREGATION Operating Expenses Rate Base 28 - 30 31 - 32 33 - 44 45 - 52 53 - 58 NATURAL GAS COST OF SERVICE STUDY A cost of service study is an engineering-economic study, which apportions the revenue expenses, and rate base associated with providing natural gas service to designated groups of customers. It indicates whether the revenue provided by the customers recovers the cost to serve those customers. The study results are used as a guide in determining the appropriate rate spread among the groups of customers. There are three basic steps involved in a cost of servIce study: functionalization classification, and allocation. See flow chart. First, the expenses and rate base associated with the natural gas system under study are assigned to functional categories. The uniform system of accounts provides the basic segregation into production, underground storage, and distribution.Traditionally customer accounting, customer information, and sales expenses are included in the distribution function and administrative and general expenses and general plant rate base are allocated to all functions. In this study I have created a separate functional category for common costs. Administrative and general costs that cannot be directly assigned to the other functions have been placed in this category. Second, the expenses and rate base items are classified into three primary cost components: Demand, commodity or customer related. Demand (capacity) related costs are allocated to rate schedules on the basis of each schedule s contribution to system peak demand. Commodity (energy) related costs are allocated based on each rate schedule share of commodity consumption. Customer related items are allocated to rate schedules based on the number of customers within each schedule, The number of customers may be weighted by appropriate factors such as relative cost of metering equipment. In addition to these three cost components, any revenue related expense is allocated based on the proportion of revenues by rate schedule. Exhibit No, 17, Schedule 4 T. Knox Avista Corporation Page 1 of 9 NATURAL GAS COST OF SERVICE STUDY FLOWCHART Production Purchased Gas Cost Underground Storage Distribution and Customer Relations Common Energy Commodity Related Demand Capacity Related Customer Related Residential Small General Interruptible Pro Forma Results of Operations by Customer Group Exhibit No. 17, Schedule 4 T. Knox A vista Corporation Page 2 of9 The final step is allocation of the costs to the various rate schedules utilizing the allocation factors selected for each specific cost item. These factors are derived from usage and customer information associated with the test period results of operations. BASE CASE COST OF SERVICE STUDY Production - Purchased Gas Costs The Company has no natural gas production facilities serving the Idaho jurisdiction. The natural gas costs included in the production function include the cost of gas purchased to serve sales customers, pipeline transportation to get it to our system, and expenses of the gas supply department. The demand and commodity components of account 804 have been determined directly from the weighted average cost of gas (W ACOG) approved in the most recent purchased gas adjustment (PGA) filing effective October 3 , 2003. The allocation of these costs agrees with the gas costs computation used to determine pro forma results of operations. The expenses of the gas supply department recorded in accounts 807 and 813 are classified as commodity related costs. The gas scheduling process includes transportation customers, so estimated scheduling labor expenses are allocated by throughput.The remaining gas supply department expenses are allocated by sales volumes. Underground Storage Underground storage rate base, operating and maintenance expenses and offsetting gas operating revenue from a long term capacity release to BC Gas are all classified as commodity related and allocated to customer groups by annual throughput. The Company was specifically instructed to utilize total annual throughput for underground storage costs in Order No. 22749 resolving Case No. WWP-88- Exhibit No. 17, Schedule 4 T. Knox Avista Corporation Page 3 of9 Distribution Facilities Classification (Peak and Average) Distribution mains and regulator station equipment (both general use and city gate stations) are classified Demand and Commodity using the peak and average ratio for the distribution system. Peak demand is defined as the average of the five-day sustained peaks from the most recent three years. Average daily load is calculated by dividing annual throughput by 365 (days in the year). The average daily load is divided by peak load to arrive at the system load factor of 48%. This proportion is classified as commodity related. The remaining 52% is classified as demand related. Meters, services and industrial measuring & regulating equipment are classified as customer related distribution plant. Distribution operating and maintenance expenses are classified (and allocated) in relation to the plant accounts they are associated with. Customer Relations Distribution Cost Classification Customer service, customer information and sales expenses are the core of the customer relations functional unit which is included with the distribution cost category. For the most part these costs are classified as customer related. Exceptions include uncollectible accounts expense which is considered separately as a revenue conversion item, and Demand Side Management amortization expense recorded in Account 908, The demand side management investment costs and amortization expense are included with the distribution function and classified to demand and commodity by the peak and average ratio. Distribution Cost Allocation Demand related distribution costs are allocated to customer groups (rate schedules) by each groups' contribution to the three year average five-day sustained peak.Commodity related distribution costs are allocated to customer groups by annual throughput. Distribution main investment has been segregated into large and small mains. Small mains are defined as less than four inches, with large mains being four inches or greater. The small main costs use the same Exhibit No. 17, Schedule 4 T. Knox Avista Corporation Page 4 of 9 demand and commodity data, but large usage customers (Schedules 121 , 131 , and 146) have been excluded from the allocations. Most customer related costs are allocated by the annualized number of customers billed during the test period. Meter investment costs are allocated using the number of customers weighted by the relative current cost of meters in service at December 31 , 2002.Services investment costs are allocated using the number of customers weighted by the relative current cost of typical service installations. Industrial measuring and regulating equipment investment costs are allocated by number of customers excluding the small usage customer groups (Schedules101 and 111 ). Administrative and General Costs General and intangible rate base items are allocated by the sum of Underground Storage and Distribution plant. Administrative and general expenses are segregated into plant related labor related, revenue related and other. The plant related items are allocated based on total plant In servIce.Labor related items are allocated by operating and maintenance labor expense. Revenue related items are allocated by pro forma revenue. Other administrative and general expenses are allocated 50% by annual throughput (classified commodity related) and 50% by the sum of operating and maintenance expenses not including purchased gas cost or administrative & general expenses.Whenever costs are allocated by sums of other items within the study, classifications are imputed from the relationship embedded in the summed items. Special Contract Customer Revenue Three special contract customers receive transportation service from the Company. Rates for these customers were individually negotiated to cover any incremental costs and retain some contribution to margin. The rates for these customers are not being adjusted in this case. The revenue from these special contract customers has been segregated from general rate revenue and Exhibit No, 17, Schedule 4 T. Knox Avista Corporation Page 5 of9 allocated back to all the other rate classes by relative rate base. In treating these revenues like other operating revenues their system contribution reduces costs for all rate schedules. Revenue Conversion Items In this study uncollectible accounts and commission fees have been classified as revenue related and are allocated by pro forma revenue. These items vary with revenue and are included in the calculation of the revenue conversion factor. Income tax expense items are allocated to schedules by net income before income tax less interest expense. The following matrix outlines the methodology applied in the Company Base Case natural gas cost of service study. Exhibit No. 17, Schedule 4 T. Knox A vista Corporation Page 6 of9 IP U C C a s e A V U - 04 - - M e t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n Na t u r a l G a s C o s t o f S e r v i c e M e t h o d o l o g y Ac c o u n t Un d e r g r o u n d S t o r a g e P l a n t 35 0 - 3 5 7 U n d e r g r o u n d S t o r a g e Di s t r i b u t i o n P l a n t 37 4 L a n d 37 5 S t r u c t u r e s 37 6 ( S ) S m a l l M a i n s 37 6 ( L ) L a r g e M a i n s 37 8 M & R G e n e r a l 37 9 M & R C i t y G a t e 38 0 S e r v i c e s 38 1 M e t e r s 38 5 I n d u s t r i a l M & R 38 7 O t h e r Ge n e r a l P l a n t 38 9 - 39 9 A l l G e n e r a l P l a n t In t a n g i b l e P l a n t 30 3 M i s c I n t a n g i b l e P l a n t 30 3 C o m p u t e r S o f t w a r e Re s e r v e f o r D e p r e c i a t i o n Un d e r g r o u n d S t o r a g e Di s t r i b u t i o n Ge n e r a l In t a n g i b l e Ot h e r R a t e B a s e Ac c u m u l a t e d D e f e r r e d F I T Co n s t u c t i o n A d v a n c e s Ga s I n v e n t o r y Ga i n o n S a l e o f O f f i c e B l d g DS M I n v e s t m e n t Pu r c h a s e d G a s E x p e n s e s 80 4 P u r c h a s e d G a s C o s t 80 7 P u r c h a s e d G a s E x p e n s e s 8 I 3 O t h e r G a s E x p e n s e s Un d e r g r o u n d S t o r a g e O & M 81 4 - 8 3 7 U n d e r g r o u n d S t o r a g e E x p Fu n c t i o n a l C a t e g or y Un d e r g r o u n d S t o r a g e Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Co m m o n Di s t r i b u t i o n Co m m o n Un d e r g r o u n d S t o r a g e Di s t r i b u t i o n Co m m o n Di s t r i b u t i o n / C o m m o n Al l Di s t r i b u t i o n Un d e r g r o u n d S t o r a g e Co m m o n Di s t r i b u t i o n Pr o d u c t i o n Pr o d u c t i o n Pr o d u c t i o n Un d e r g r o u n d S t o r a g e Cl a s s i f i c a t i o n Co m m o d i t y De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r D i s t P l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r D i s t P l a n t De m a n d / C o m m o d i t y b y P e a k & A v e r a g e De m a n d / C o m m o d i t y b y P e a k & A v e r a g e De m a n d / C o m m o d i t y b y P e a k & A v e r a g e De m a n d / C o m m o d i t y b y P e a k & A v e r a g e Cu s t o m e r Cu s t o m e r Cu s t o m e r De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r D i s t P l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m U G & D P l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m D i s t P l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m U G & D P l a n t Co m m o d i t y s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m P l a n t i n S e r v i c e Cu s t o m e r Co m m o d i t y f r o m U n d e r g r o u n d S t o r a g e P l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m U G & D P l a n t De m a n d / C o m m o d i t y b y P e a k & A v e r a g e De m a n d / C o m m o d i t y f r o m P G A T r a c k e r W A C O G Co m m o d i t y Co m m o d i t y Co m m o d i t y Al l o c a t i o n EO I A n n u a l t h r o u g h p u t S0 5 S u m o f a c c o u n t s 3 7 6 - 38 5 S0 5 S u m o f a c c o u n t s 3 7 6 - 38 5 D0 2 / E 0 6 C o i n c i d e n t p e a k , a n n u a l t h e r m s ( b o t h e x c l l g u s e c u s t ) DO I / E O I C o i n c i d e n t p e a k ( a l l ) , a n n u a l t h r o u g h p u t ( a l l ) DO I / E O I C o i n c i d e n t p e a k (a l l ) , a n n u a l t h r o u g h p u t ( a l l ) DO I / E O I C o i n c i d e n t p e a k ( a l l ) , a n n u a l t h r o u g h p u t ( a l l ) CO 2 , C u s t o m e r s w e i g h t e d b y c u r r e n t t y p i c a l s e r v i c e c o s t C0 3 , C u s t o m e r s w e i g h t e d b y a v e r a g e c u r r e n t m e t e r c o s t C0 6 , L a r g e u s e c u s t o m e r s S0 5 S u m o f a c c o u n t s 3 7 6 - 38 5 S0 3 S u m o f U n d e r g r o u n d S t o r a g e a n d D i s t r i b u t i o n P l a n t i n S e r v i c e S 1 5 S u m o f D i s t r i b u t i o n P l a n t i n S e r v i c e S0 3 S u m o f U n d e r g r o u n d S t o r a g e a n d D i s t r i b u t i o n P l a n t i n S e r v i c e Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s SI 7 S u m o f To t a l P l a n t i n S e r v i c e CI O R e s i d e n t i a l o n l y SI 4 S u m o f Un d e r g r o u n d S t o r a g e P l a n t i n S e r v i c e S0 3 S u m o f U n d e r g r o u n d S t o r a g e a n d D i s t r i b u t i o n P l a n t i n S e r v i c e DO l / E O I C o i n c i d e n t p e a k ( a l l ) , a n n u a l t h r o u g h p u t ( a l l ) D0 5 / E 0 7 P G A D e m a n d / P G A C o m m o d i t y EO I / E 0 4 A n n u a l T h r o u g h p u t ! A n n u a l S a l e s Th e r m s E0 4 A n n u a l S a l e s T h e r m s EO I An n u a l t h r o u g h p u t Ex h i b i t N o . 1 7 . Sc h e d u l e 4 T. K n o x Av i s t a C o r p o r a t i o n Pa g e 7 o f 9 IP U C C a s t , A V U - 04 - Me t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n Na t u r a l G a s C o s t o f S e r v i c e M e t h o d o l o g y Ac c o u n t Di s t r i b u t i o n O & M 87 0 O P S u p e r & E n g i n e e r i n g 87 1 L o a d D i s p a t c h i n g 87 4 M a i n s & S e r v i c e s 87 5 M & R S t a t i o n - G e n e r a l 87 6 M & R S t a t i o n - I n d u s t r i a l 87 7 M & R S t a t i o n - C i t y G a t e 87 8 M e t e r & H o u s e R e g u l a t o r 87 9 C u s t o m e r I n s t a l l a t i o n s 88 0 O t h e r O P E x p e n s e s 88 1 R e n t s 88 5 M T S u p e r & E n g i n e e r i n g 88 6 M T o f S t r u c t u r e s 88 7 M T o f M a i n s 88 9 M T o f M & R G e n e r a l 89 0 M T o f M & R I n d u s t r i a l 89 1 M T o f M & R C i t y G a t e 89 2 M T o f S e r v i c e s 89 3 M T o f M e t e r s & H s R e g 89 4 M T o f O t h e r E q u i p m e n t Cu s t o m e r A c c o u n t i n g E x p e n s e s 90 1 S u p e r v i s i o n 90 2 M e t e r R e a d i n g 90 3 C u s t o m e r R e c o r d s & C o l l e c t i o n s 90 4 U n c o l l e c t i b l e A c c o u n t s 90 5 M i s c C u s t A c c o u n t s Cu s t o m e r S e r v i c e & I n f o E x p e n s e s 90 7 S u p e r v i s i o n 90 8 C u s t o m e r A s s i s t a n c e 90 8 D S M A m o r t i z a t i o n 90 9 A d v e r t i s i n g 91 0 M i s c C u s t S e r v i c e & I n f o Sa l e s E x p e n s e s 91 1 - 9 1 6 S a l e s E x p e n s e s Fu n c t i o n a l C a t e g o r y Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Di s t r i b u t i o n Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Re v e n u e C o n v e r s i o n Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Di s t r i b u t i o n Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Cu s t o m e r R e l a t i o n s Cl a s s i f i c a t i o n Al l o c a t i o n De m a n d / C o m m o d i t y / C u s t o m e r f r o m D i s t P l a n t S 1 5 S u m o f D i s t r i b u t i o n P l a n t i n S e r v i c e Co m m o d i t y EO I A n n u a l th r o u g h p u t De m a n d / C o m m o d i t y / C u s t o m e r f r o m r e l a t e d p l a n t S0 6 S u m o f M a i n s a n d S e r v i c e s P l a n t i n S e r v i c e De m a n d / C o m m o d i t y f r o m r e l a t e d p l a n t S0 8 S u m o f M e a s & R e g S t a t i o n - G e n e r a l P l a n t i n S e r v i c e Cu s t o m e r f r o m r e l a t e d p l a n t S 1 9 S u m o f M e a s & R e g S t a t i o n - I n d u s t r i a l P l a n t i n S e r v i c e De m a n d / C o m m o d i t y I T o m r e l a t e d p l a n t S0 9 S u m o f M e as & R e g S t a t i o n - C i t y G a t e P l a n t i n S e r v i c e Cu s t o m e r f r o m r e l a t e d p l a n t S0 7 S u m o f M e t e r a n d I n s t a l l a t i o n P l a n t i n S e r v i c e Cu s t o m e r C 0 5 , C u s t o m e r s w e i g h t e d b y a v e r a g e c u r r e n t m e t e r c o s t De m a n d / C o m m o d i t y / C u s t o m e r f r o m o t h e r d i s t e x p e n s e ! S 0 4 S u m of A c c o u n t s 8 7 0 - 8 7 9 a n d 8 8 1 - 8 9 4 De m a n d / C o m m o d i t y / C u s t o m e r f r o m o t h e r d i s t e x p e n s e ! S 0 4 S u m of A c c o u n t s 8 7 0 - 8 7 9 a n d 8 8 1 - 8 9 4 De m a n d / C o m m o d i t y / C u s t o m e r f r o m D i s t P l a n t SI 5 S u m o f Di s t r i b u t i o n P l a n t i n S e r v i c e De m a n d / C o m m o d i t y / C u s t o m e r I T o m O t h e r D i s t P l a n t S0 5 S u m o f a c c o u n t s 3 7 6 - 38 5 De m a n d / C o m m o d i t y I T o m r e l a t e d p l a n t S2 1 S u m o f D i s t r i b u t i o n M a i n s P l a n t i n S e r v i c e De m a n d / C o m m o d i t y f r o m r e l a t e d p l a n t S0 8 S u m o f M e a s & R e g S t a t i o n - G e n e r a l P l a n t i n S e r v i c e Cu s t o m e r I T o m r e l a t e d p l a n t S 1 9 S u m o f M e a s & R e g S t a t i o n - I n d u s t r i a l P l a n t i n S e r v i c e De m a n d / C o m m o d i t y t r o m r e l a t e d p l a n t S0 9 S u m o f M e a s & R e g S t a t i o n - C i t y G a t e P l a n t i n S e r v i c e Cu s t o m e r I T o m r e l a t e d p l a n t S2 0 S u m o f S e r v i c e s P l a n t i n S e r v i c e s Cu s t o m e r f r o m r e l a t e d p l a n t S0 7 S u m o f M e t e r a n d I n s t a l l a t i o n P l a n t i n S e r v i c e De m a n d / C o m m o d i t y / C u s t o m e r f r o m D i s t P l a n t Sl 5 S u m o f Di s t r i b u t i o n P l a n t i n S e r v i c e Cu s t o m e r Cu s t o m e r Cu s t o m e r Re v e n u e Cu s t o m e r CO I A l l c u s t o m e r s ( u n w e i g h t e d ) CO I A l l c u s t o m e r s ( u n w e i g h t e d ) CO I A l l c u s t o m e r s ( u n w e i g h t e d ) R0 3 R e t a i l S a l e s R e v e n u e CO I A l l c u s t o m e r s ( u n w e i g h t e d ) Cu s t o m e r Cu s t o m e r De m a n d / C o m m o d i t y b y P e a k & A v e r a g e Cu s t o m e r Cu s t o m e r CO t A l l c u s t o m e r s ( u n w e i g h t e d ) CO I A l l c u s t o m e r s ( u n w e i g h t e d ) DO l / E O I C o i n c i d e n t p e a k ( a l l ) , a n n u a l t h r o u g h p u t ( a l l ) CO I A l l c u s t o m e r s ( u n w e i g h t e d ) CO I A l l c u s t o m e r s ( u n w e i g h t e d ) Cu s t o m e r CO I A l l c u s t o m e r s ( u n w e i g h t e d ) Ex h i b i t N o . 1 7 , Sc h e d u l e 4 T. K n o x Av i s t a C o r p o r a t i o n Pa g e 8 o f 9 IP U C C a s t A V U - 04 - Me t h o d o l o g y M a t r i x Av i s t a U t i l i t i e s I d a h o J u r i s d i c t i o n Na t u r a l G a s C o s t o f S e r v i c e M e t h o d o l o g y Ac c o u n t Ad m i n & G e n e r a l E x p e n s e s 92 0 S a l a r i e s 92 1 O f f i c e S u p p l i e s 92 3 O u t s i d e S e r v i c e s 92 4 P r o p e r t y I n s u r a n c e 92 5 I n j u r i e s & D a m a g e s 92 6 P e n s i o n s & B e n e f i t s 92 7 F r a n c h i s e R e q u i r e m e n t s 92 8 R e g u l a t o r y C o m m i s i o n 92 8 C o m m i s s i o n F e e s 93 0 M i s c e l l a n e o u s G e n e r a l 93 1 R e n t s 93 1 C S S R e n t 93 5 M T o f G e n e r a l P l a n t De p r e c i a t i o n E x p e n s e Un d e r g r o u n d S t o r a g e Di s t r i b u t i o n Ge n e r a l In t a n g i b l e Ta x e s Pr o p e r t y T a x Mi s c e l l a n e o u s D i s t T a x St a t e I n c o m e T a x Fe d e r a l I n c o m e T a x De f e r r e d F I T IT C Op e r a t i n g R e v e n u e s Re v e n u e f r o m R a t e s Sp e c i a l C o n t r a c t R e v e n u e Of f S y s t e m S a l e s Mi s c e l l a n e o u s S e r v i c e R e v e n u e Re n t F r o m G a s P r o p e r t y Ot h e r G a s R e v e n u e Fu n c t i o n a l C a t e g o r y Co m m o n Co m m o n Co m m o n Co m m o n Co m m o n Co m m o n Co m m o n Co m m o n Re v e n u e C o n v e r s i o n Co m m o n Co m m o n Cu s t o m e r R e l a t i o n s Co m m o n Un d e r g r o u n d S t o r a g e Di s t r i b u t i o n Co m m o n Di s t r i b u t i o n / C o m m o n Al l Di s t r i b u t i o n Re v e n u e C o n v e r s i o n Re v e n u e C o n v e r s i o n Re v e n u e C o n v e r s i o n Re v e n u e C o n v e r s i o n Re v e n u e Al l Pr o d u c t i o n Cu s t o m e r R e l a t i o n s Al l Un d e r g r o u n d S t o r a g e Cl a s s i f i c a t i o n De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m P l a n t i n S e r v i c e De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m L a b p r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M Re v e n u e De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M De m a n d / C o m m o d i t y / C u s t o m e r f r o m O t h e r O & M Cu s t o m e r De m a n d / C o m m o d i t y / C u s t o m e r f r o m P l a n t i n S e r v i c e Co m m o d i t y s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r s a m e a s r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m r e l a t e d p l a n t De m a n d / C o m m o d i t y / C u s t o m e r f r o m D i s t P l a n t Re v e n u e Re v e n u e Re v e n u e Re v e n u e Re v e n u e De m a n d / C o m m o d i t y / C u s t o m e r f r o m R a t e B a s e Co m m o d i t y f r o m P G A T r a c k e r Cu s t o m e r De m a n d / C o m m o d i t y / C u s t o m e r f r o m R a t e B a s e Co m m o d i t y f r o m U n d e r g r o u n d S t o r a g e P l a n t Al l o c a t i o n S0 2 / E O I 50 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S0 2 / E O I 5 0 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S0 2 / E O I 50 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S 1 7 S u m o f T o t a l P l a n t i n S e r v i c e S0 2 / E O I 5 0 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S 1 3 O & M L a b o r E x p e n s e S0 2 / E O I 5 0 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S0 2 / E O I 5 0 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t RO I R e t a i l S a l e s Re v e n u e S0 2 / E O I 5 0 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t S0 2 / E O I 50 % O & M e x c l G a s P u r c h a s e s a n d A & G / 5 0 % t h r o u g h p u t CO I A l l c u s t o m e r s ( u n w e i g h t e d ) SI 7 S u m o f To t a l P l a n t i n S e r v i c e Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s Al l o c a t i o n s l i n k e d t o r e l a t e d p l a n t a c c o u n t s SI 4 / S I 5 / S I 6 S u m of U G P l a n t / S u m o f D i s t P l a n t / S u m o f G e n P l a n t SI 5 S u m o f Di s t r i b u t i o n P l a n t i n S e r v i c e R0 2 N e t I n c o m e b e f o r e T a x e s l e s s I n t e r e s t E x p e n s e R0 2 N e t I n c o m e b e f o r e T a x e s l e s s I n t e r e s t E x p e n s e R0 2 N e t I n c o m e b e f o r e T a x e s l e s s I n t e r e s t Ex p e n s e R0 2 N e t I n c o m e b e f o r e T a x e s l e s s I n t e r e s t Ex p e n s e Pr o F o r m a R e v e n u e p e r R e v e n u e S t u d y SO l S u m o f R a t e B a s e E0 4 S a l e s T h e r m s CO I A l l c u s t o m e r s ( u n w e i g h t e d ) SO l S u m o f R a t e B a s e SI 4 S u m o f Un d e r g r o u n d S t o r a g e P l a n t i n S e r v i c e Ex h i b i t N o . 1 7 . Sc h e d u l e 4 T. K n o x Av i s t a C o r p o r a t i o n Pa g e 9 o f 9 Sum cost AVISTA UTILITIES Natural Gas UtilityCompany Base Case Cost of Service General Summary idaho Jurisdiction 19- W A Accepted Methodology For The Twelve Months Ended December 31 2002 10:06 AM (b)(c) (d) (e)(f) (g) (h)(i)(k) Residential Small Firm Large Firm Interrupt Transport System Service Service Service Service ServiceDescriptionTotalSch 101 Sch 111 Sch 121 Sch 131 Sch 146Plant In Service Production Plant Underground Storage Plant 041,000 611 517 915,988 167 002 48,956 297 537Distribution Plant 598 000 75,115,371 10,131,341 937 240 199.847 214 201Intangible Plant 766,000 651 012 91,325 123 055 12,485General Plant 943,000 050,507 708 711 70,840 15,961 96,981Total Plant in Service 99,348,000 84,428,406 11,847 365 184,205 266,819 621,204 Accum Depreciation Production Plant Underground Storage Plant (2.294 000)(1,643,487)(416,837)(75,998)(22,278)(135,400)Distribution Plant (26,397 000)(22 793,740)(2,880.654)(299,560)(63,624)(359,421)10 Intangible Plant (626,000)(531.990)(74 651)(7,462)(1,681)(10,215) :J 1 General Plant (2,076.000)764,236)(247 566)(24 746)(5,576)(33,877)Total Accumulated Depreciation (31,393,000)(26,733 453)(3,619,709)(407,765)(93,160)(538,913) 13 Net Plant 955,000 694,953 227,656 776,440 173,660 082,29114 Accumlulated Deferred FIT (7,192 000)(6,111,941)(857,654)(85,727)(19,316)(117,362)15 Miscellaneous Rate Base 315,000 642,548 423,653 588 066 142,145Total Rate Base 63,078,000 53,225,560 793,655 775,301 176,410 107 074 17 Revenue From Retail Rates 51,396,000 114,000 931 000 522 000 385,000 444 00018 Other Operating Revenues 156,000 894,341 179,430 27,581 682 46,965Total Revenues 52,552 000 41,008,341 110,430 549,581 392 682 490,965 Operating Expenses 20 Purchased Gas Costs 35,803,000 27,300.352 924 182 262,412 312,556 3,497Underground Storage Expenses 134,000 96,001 24,349 4,439 301 90922 Distribution Expenses 207,000 895,249 222,617 40,382 744 40,00823 Customer Accounting Expenses 068,000 012,214 533 269 316 669 24 Customer Information Expenses 261,000 223,492 24,073 949 040 7,44625 Sales Expenses 234 000 231 645 279 26 Admin & General Expenses 812,000 128,853 462 574 710 753 119,110Total O&M Expenses 519,000 887,807 707 606 397,200 346,719 179,667 28 Taxes Other Than Income Taxes 876,000 744 738 104,327 10,395 337 14.20229 Depreciation Expense 30 Underground Storage Plant Depr 111 000 79,524 20,170 677 078 552Distribution Plant Depreciation 125.000 841,640 226,067 23,626 013 28,65332 General Plant Depreciation 358,000 304,237 42,692 267 961 84233 Amortization of Intangible Plant 260,000 220,954 005 099 698 243Total Depr & Amort Expense 854,000 2,446,355 319,934 670 751 45,29035 Income Tax 148 000 393,907 508,040 58,708 22,745 164,598Total Operating Expenses 49,397,000 38,472,807 639,908 500,974 379,553 403,757 37 Net Income 155,000 535,534 470,523 48,607 13,129 207 38 Rate of Retum 00%76%04%27%7.44%88%39 Retum Ratio 40 Interest Expense 902,000 448,723 358,559 35,669 116 50,933 Exhibit No, 17, Schedule 5 Page 1 of 58 T, Knox Avista Corporation Sumcost AVISTA UTILITIES Natural Gas Utility 1-04Company Base Case Summary by Function with Margin Analysis Idaho Jurisdiction 10:06 AMWA Accepted Methodology For The Twelve Months Ended December 31 . 2002 (b)(c) (d) (e)(f) (g) (h)(i)(k) Residential Small Firm Large Firm Interrupt Transport System Service Service Service Service ServiceDescriptionTotalSch 101 Sch 111 Sch 121 Sch 131 Sch 146 Functional Cost Components at Current Rates 1 Production 015 325 27,462.253 965 245 269 899 314.410 5182 Underground Storage (63,568)(123.032)764 298 061 3413 Distribution 059 198 206 192 383.578 157 963 42,224 269.2414 Common 385 045 568,587 562.413 88.841 24.304 140 901Total Current Rate Revenue 51,396,000 40,114,000 931 000 522,000 365.000 444.000 6 Exclude Cost of Gas w Revenue Exp,35,849 346 27.338 561 933.873 264,179 312,733Total Margin Revenue at Current Rates 15,546,654 12,775 439 997,127 257,821 72,267 444,000 Margin per Therm at Current Rates 8 Production $0,002333 $0,002426 $0,002426 $0,002426 $0,002426 $0,0008389 Underground Storage ($0.000893)($0.002413)$0.001529 $0,002247 $0.005877 $0,00722410 Distribution $0,155423 $0,180592 $0,107009 $0,067010 $0,061104 $0,06410711 Common $0,061626 $0.070003 $0,043498 $0.037687 $0,035171 $0,033549Total Current Margin Melded Rate per Therm $0.218488 $0.250607 $0.154463 $0,109371 $0.104578 $0.105718 Functional Cost Components at Uniform Current Return 13 Production 36.015,325 27.462.253 965 245 269.899 314.410 51814 Underground Storage (119 311)(85,478)(21 680)(3,953)(1.159)(7,Q42)15 Distribution 11,113,060 836,866 998 295 115,257 675 137.96816 Common 386,926 605.972 539,587 86,Q47 23.093 132,227Total Uniform Current Cost 51,396.000 40,819,613 481 447 467.250 361,019 266,67018 Exclude Cost of Gas w Revenue Exp,849.346 338,561 933.873 264.179 312,733Total Uniform Current Margin 15,546 654 13.481,052 547,575 203,071 285 266.670 Margin per Therm at Uniform Current Return 20 Production $0,002333 $0,002426 $0,002426 $0,002426 $0,002426 $0,00083821 Underground Storage ($0,001677)($0,001677)($0,001677)($0,001677)($0,001677)($0,001677)22 Distribution $0,156180 $0,192963 $0,077210 $0,048894 $0,035707 $0,03285123 Common $0,061653 $0,070736 $0,041733 $0,036502 $0,033418 $0,031484Total Current Uniform Margin Melded Rate per Therm $0.218488 $0,264449 $0.119693 $0.086146 $0.069874 $0.063495 25 Margin to Cost Ratio at Current Rates 1.66 Functional Cost Components at Proposed Rates 26 Production 014.861 27.461.865 965.178 269.892 314.408 51827 Underground Storage 234 101 529 163 15.099 892 41828 Distribution 265.920 12.792.476 889 291 203 210 51.739 329,20429 Common 635.119 781 130 592.369 799 961 144 860Total Proposed Rate Revenue 56,150,000 126,000 521 000 580.000 398 000 525,00031 Exclude Cost of Gas w Revenue Exp,35.848.885 27,338.175 933 806 264.172 312.732Total Margin Revenue at Proposed Rates 301,115 16,787 825 587,194 315,828 85,288 525,000 Margin per Therm at Proposed Rates 33 Production $0,002333 $0,002426 $0,002426 $0,002426 $0,002426 $0,00083834 Underground Storage $0,003290 $0,001776 $0,005736 $0,006405 $0.009973 $0,01129035 Distribution $0,214543 $0,250941 $0,146122 $0,086204 $0,074872 $0,07838536 Common $0,065141 $0,074172 $0,045815 $0,038943 $0,036121 $0,034492Total Proposed Margin Melded Rate per Therm $0,285306 $0.329315 $0.200100 $0.133979 $0.123393 $0.125004 Functional Cost Components at Uniform Proposed Return 38 Production 014.662 27.461 748 965,117 269.875 314.404 51839 Underground Storage 178 757 128,067 32,482 922 736 55140 Distribution 15.319.594 13.422.815 501.787 160.842 34,406 199,74441 Common 636.987 818.482 569,407 027 23.764 136.306Total Uniform Proposed Cost 56,150,000 831,111 068,793 525,667 374 310 350 11943 Exclude Cost of Gas w Revenue Exp.35.848.687 27,338 058 933 745 264.156 312.728Total Uniform Proposed Margin 20,301,313 17,493,053 135,047 261,511 61,583 350,119 Margin per Therm at Uniform Proposed Retum 45 Production $0.002333 $0,002426 $0,002426 $0,002426 $0,002426 $0,00083846 Underground Storage $0,002512 $0.002512 $0,002512 $0.002512 $0.002512 $0,00251247 Distribution $0,215297 $0,263306 $0,116152 $0,068231 $0,049789 $0,04756048 Common $0,065167 $0,074905 $0,044039 $0,037767 $0.034389 $0,032455Total Proposed Uniform Margin Melded Rate per Therm $0.285309 $0.343149 $0.165130 $0.110937 $0,089117 $0,083365 50 Margin to Cost Ratio at Proposed Rates Exhibit No, 17. Schedule 5 Page 2 of 58 T, Knox Avista Corporation Sumcost AVISTA UTILITIES Natural Gas Utility Company Base Case Summary by Classification with Unit Cost Analysis Idaho Jurisdiction 19-04 WA Accepted Methodology For The Twelve Months Ended December 31 , 2002 10:06 AM (b)(c) (d) (e)(f) (g) (h)(i)(k) Residential Small Firm Large Firm Interrupt Transport System Service Service Service Service Service Description Total Sch 101 Sch 111 Sch 121 Sch 131 Sch 146 Cost by Classification at Current Return by Schedule 1 Commodity 34,845 222 26,133,043 909,747 187 555 354.815 260.062 2 Demand 8.416,682 272.818 746,152 264 515 12,684 120 5133 Customer 134.096 708,139 275.102 929 17.501 63.425 Total Current Rate Revenue 51.396.000 40,114.000 931 000 522.000 385 000 444.000 Revenue per Therm at Current Rates 5 Commodity $0,489704 $0,512634 $0,534416 $0,503777 $0,513458 $0,061922 6 Demand $0,118285 $0.123050 $0,135052 $0,112211 $0,018356 $0,0286957 Customer $0,114314 $0,151205 $0,021277 $0,029665 $0.025326 $0,015102Total Revenue per Therm at Current Rates $0,722304 $0,786889 $0,690745 $0,645653 $0,557139 $0,105718 Cost per Unit at Current Rates 9 Commodity Cost per Therm $0,489704 $0,512634 $0,534416 $0,503777 $0,513458 $0,061922 10 Demand Cost per Peak Day Therms $20,$20,$26,$15,$5,$5, 11 Customer Cost per Customer per Month $11,$11,$40,$582,$729,$755, Cost by Classification at Uniform Current Return 12 Commodity 685.437 340 553 680,749 162 884 340,892 160 35913 Demand 339.563 461 649 565 353 244.449 955 15614 Customer 371,000 018.129 234 888 59.862 13.147 975 Total Uniform Current Cost 51.396,000 40,820,331 8.480,990 467.195 360.994 266.490 Cost per Therm at Current Return 16 Commodity $0.487459 $0,516705 $0,516705 $0,493311 $0,493311 $0,03818217 Demand $0,117202 $0,126754 $0,121068 $0,103699 $0,010065 $0,01456118 Customer $0,117643 $0,157286 $0,018167 $0,025394 $0,019025 $0,010709 Total Cost per Therm at Current Return $0,722304 $0,800745 $0,655940 $0,622404 $0,522400 $0,063452 Cost per Unit at Uniform Current Return 20 Commodity Cost per Therm $0,487459 $0,516705 $0.516705 $0,493311 $0,493311 $0,03818221 Demand Cost per Peak Day Therms $20,$21.47 $23,$14,$2,$2, 22 Customer Cost per Customer per Month $11,$11.49 $34,$498,$547.$535, 23 Revenue to Cost Ratio at Current Rates Cost by Classification at Proposed Return by Schedule 24 Commodity 401,540 27.310.182 209.810 213.643 362 349 305.55525 Demand 778 350 345 866 983,327 285.763 15,790 147 60326 Customer 970.110 9.469.952 327.862 593 19.861 71.841Total Proposed Rate Revenue 56.150 000 126 000 521 000 580,000 398,000 525,000 Revenue per Therm at Proposed Rates 28 Commodity $0,511576 $0,535725 $0,557624 $0,514844 $0.524361 $0.07275429 Demand $0,137422 $0,144099 $0,153395 $0,121225 $0,022850 $0,03514530 Customer $0,140117 $0,185766 $0,025358 $0,034189 $0.028741 $0,017106Total Revenue per Therm at Proposed Rates $0,789115 $0,865590 $0,736377 $0,670257 $0,575952 $0,125004 Cost per Unit at Proposed Rates 32 Commodity Cost per Therm $0,511576 $0,535725 $0,557624 $0,514844 $0.524361 $0,07275433 Demand Cost per Peak Day Therms $23,$24,$29,$17.$6,$6,34 Customer Cost per Customer per Month $14,$13,$47,$671,$827,$855, Cost by Classification at Uniform Proposed Return 35 Commodity 241.863 27,517 639 979.292 189,096 348 576 207 25936 Demand 701 114 534 613 801 447 265.842 10.131 89.081 37 Customer 10.207 023 779.797 287.412 70.602 15.560 53,652Total Uniform Proposed Cost 56,150,000 44,832.049 068 152 525.539 374,267 349.993 Cost per Therm at Proposed Retum 39 Commodity $0,509332 $0,539795 $0,539795 $0.504431 $0,504430 $0,04934940 Demand $0,136337 $0,147801 $0,139328 $0,112774 $0,014661 $0,021211 41 Customer $0,143446 $0,191844 $0.022229 $0,029950 $0,022517 $0,012775Total Cost per Therm at Proposed Return $0,789115 $0,879440 $0,701352 $0.647155 $0.541608 $0,083335 Cost per Unit at Uniform Proposed Retum 43 Commodity Cost per Therm $0,509332 $0,539795 $0,539795 $0,504431 $0,504430 $0,04934944 Demand Cost per Peak Day Therms $23.$25,$27,$16,$4,$4,45 Customer Cost per Customer per Month $14,$14.$41.$588,$648,$638, 46 Revenue to Cost Ratio at Proposed Rates 1.08 Exhibit No, 17. Schedule 5 Page 3 of 58 1. Knox Avista Corporation As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n A l l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 O p e n J Op e n 4 Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pu r c h a s e d G a s E x p e n s e s 80 4 - 05 S G S St o r a g e D e m a n d P0 2 Th r o u g h p u t 10 0 EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s E0 4 Th r o u g h p u t EO I Op e n xx x 80 4 - 06 T r a n s p o r t a t i o n De m a n d P0 4 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s E0 4 Th r o u g h p u t EO I Op e n xx x 80 4 - 07 C a p a c i t y R e l e a s e d PO I Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s E0 4 Th r o u g h p u t EO ! Op e n xx x 80 4 - 14 V o l u n t a r y G R I F u n d i n g P0 3 Th r o u g h p u t EO I Co i n c i d e D t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO I Op e D xx x 80 4 - 25 O t h e r O o e T i m e C h a r g e s P0 3 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO I Op e D xx x 80 4 . 30 L S - I P o r c h G a s C i t y G a t e D e m a n d P0 2 Th r o u g h p u t 10 0 EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s E0 4 Th r o u g h p u t EO I Op e D xx x 80 4 - 31 L S - I P o r c h G a s C i t y G a t e C o m m o d i t y P0 3 Th r o u g h p u t EO I Co i n c i d e D t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO ! Op e n xx x 80 4 - 32 L S Va p o r i z a t i o D C o s t s P0 3 Th r o u g h p u t EO I Co i n c i d e D t P e a k F i r m D0 4 Ex h i b i t 1 7 . S c h e d u l e 5 40 f 5 8 T, K n o x Fil e : I D 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . id s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e I T U p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Nl o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO t Op e D xx x 80 4 - 4 5 Pi p e l i n e I m b a l a n c e s P0 3 Th r o u g h p u t EO I Co i n c i d e D t P e a k F i r m D0 4 Sa l e s T h e n n s tO O E0 4 Th r o u g h p u t EO t Op e n xx x 80 4 - 4 7 P i p e l i n e I m b a l a n c e s P0 3 Th r o u g h p u t EO t Co i n c i d e n t P e a k F i r m 00 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO I Op e n xx x 80 4 - 51 C o n u n o d i t y C o s t s - AN G P0 3 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO I Op e n xx x 80 4 - 52 C o n u n o d i t y C o s t s - P0 3 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO I Op e n xx x 80 4 - 53 C o n u n o d i t y C o s t s - Ro c k y M t s P0 3 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO ! Op e n xx x 80 4 - 54 C o n u n o d i t y C o s t s - Sp o t P u r c h a s e s P0 3 Th r o u g h p u t EO ! Co i n c i d e D t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO t Op e n xx x 80 4 - 55 C o n u n o d i t y C o s t s - M i s e P0 3 Th r o u g h p u t EO I Co i n c i d e n t P e a k F i r m D0 4 Sa l e s T h e n n s 10 0 E0 4 Th r o u g h p u t EO ! 10 0 Op e n xx x tO I 80 4 - 60 D e r i v a t i v e s l H e d g i n g s P0 3 10 2 Th r o u g h p u t EO ! Ex h i b i t 1 7 , S c h e d u l e 5 50 f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y . I d a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n l Op e n 3 Op e n 4 10 3 Co i n c i d e n t P e a k F i n n D0 4 10 4 Sa l e s T h e n n s E0 4 10 5 Th r o u g h p u t EO I 10 6 Op e n xx x 10 7 8 0 4 - Pu r c h a s e d G a s - A V I S T A E N E R G Y 10 8 Th r o u g h p u t EO I 10 9 Co i n c i d e n t P e a k F i n n 00 4 11 0 Sa l e s T h e n n s E0 4 II I Th r o u g h p u t EO I 11 2 Op e n xx x 11 3 80 4 - 8 4 O t h e r P r o d u c e r s - Tr a n s p o r t a t i o n 11 4 Th r o u g h p u t EO ! 11 5 Co i n c i d e n t P e a k F i n n 00 4 11 6 Sa l e s T h e n n s E0 4 11 7 Th r o u g h p u t EO I 11 8 Op e n xx x 11 9 80 4 - 88 T r a n s p o r t a t i o n - Co m m o d i t y 12 0 Th r o u g h p u t EO I 12 1 Co i n c i d e n t P e a k F i n n 00 4 12 2 Sa l e s T h e n n s EO 4 12 3 Th r o u g h p u t EO ! 12 4 Op e n xx x 12 5 80 5 , XJ ( G a s E x p - R a t e D e f e r r a l s & A m o r t i z a t i o n s 12 6 Th r o u g h p u t EO ! 12 7 Co i n c i d e n t P e a k F i n n 00 4 12 8 Sa l e s T h e n n s E0 4 12 9 Th r o u g h p u t EO ! 13 0 Op e n xx x 13 1 Op e n Op e n 13 2 Th r o u g h p u t EO I 13 3 Co i n c i d e n t P e a k F i n n 00 4 13 4 Sa l e s T h e n n s E0 4 13 5 Th r o u g h p u t EO I 13 6 Op e n xx x 13 7 80 4 , XJ ( P r o f o r m a P u r c h a s e d G a s E x p e n s e 35 . 63 8 , 00 0 13 8 Pu r c h a s e d G a s - D e m a n d 51 5 , 00 0 24 2 72 8 07 6 . 08 2 19 6 , 19 0 13 9 Pu r c h a s e d G a s - C o m m n d i t y 30 . 12 3 00 0 93 4 66 1 81 6 91 3 06 0 . 53 6 31 0 89 0 14 0 80 7 - 00 P u r c h a s e d G a s Ex p e n s e 79 . 00 0 14 1 Th r o u g h p u t 14 2 Co i n c i d e n t P e a k F i n n 14 3 Sa l e s T h e n n s 75 0 15 , 03 7 81 4 69 5 20 4 14 4 Th r o u g h p u t 59 . 25 0 42 , 44 8 76 6 96 3 57 5 49 7 14 5 Op e n xx x 14 6 81 3 - 00 O t h e r G a s E x p e n s e s 86 , 00 0 14 7 Th r o u g h p u t EO I 14 8 Co i n c i d e n t P e a k F i n n 00 4 14 9 Sa l e s T h e n n s E0 4 86 . 00 0 65 , 4 7 8 16 , 60 7 02 8 88 8 Ex h i b i t 1 7 , S c h e d u l e 5 60 f 5 8 T, K n o x Fil e : 1 0 0 4 G a s C a s e CO S As s i g n G B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e I T U p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n All o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 15 0 Th r o u g h p u t EO I 15 1 Op e n xx x 15 2 To t a l P u r c h a s e d G a s E x p e n s e s 80 3 00 0 35 . 80 3 , 00 0 27 . 30 0 35 2 92 4 18 2 26 2 41 2 31 2 55 6 49 7 15 3 15 4 Un d e r g r o u n d S t o r a g e E x p e n s e s 15 5 81 4 - 0P S u p e r v i s i o n & E n g i n e e r i n g VO l 00 0 ) 15 6 Co i n c i d e n t P e a k F i r m D0 4 15 7 Th r o u g h p u t 10 0 EO I 00 0 ) 43 3 ) (3 6 3 ) (6 6 ) (1 9 ) (1 1 8 ) 15 8 Sa l e s T h e r m s E0 4 15 9 81 5 - 0P M a p s & R e c o r d s VO l 16 0 Co i n c i d e n t P e a k F i r m D0 4 16 1 Th r o u g h p u t 10 0 EO I 16 2 Sa l e s T h e r m s E0 4 16 3 81 6 - 0P W e l l s E x p e n s e s VO l 00 0 16 4 Co i n c i d e n t P e a k F i r m D0 4 16 5 Th r o u g h p u t 10 0 EO I 00 0 86 6 72 7 13 3 23 6 16 6 Sa l e s T h e r m s E0 4 16 7 81 7 - 0P L i n e s Ex p e n s e s U0 1 16 8 Co i n c i d e n t P e a k F i r m D0 4 16 9 Th r o u g h p u t 10 0 EO I 17 0 Sa l e s T h e r m s E0 4 17 1 81 8 - 0P C o m p r e s s o r S t a t i o n E x p e n s e s VO l 00 0 17 2 Co i n c i d e n t P e a k F i r m DO 4 17 3 Th r o u g h p u t 10 0 EO I 00 0 15 . 76 1 99 8 72 9 21 4 29 9 17 4 Sa l e s T b e r m s E0 4 17 5 81 9 - 0P C o m p r e s s o r S t a t i o n F u e l & P o w e r VO l 00 0 17 6 Co i n c i d e n t P e a k F i r m D0 4 17 7 Th r o u g h p u t 10 0 EO I 00 0 14 9 54 5 17 7 17 8 Sa l e s T h e r m s E0 4 17 9 82 0 - 0P M e a s u r i n g & R e g u l a t o r S t a t i o n VO l 00 0 18 0 Co i n c i d e n t P e a k F i r m D0 4 18 1 Th r o u g h p u t 10 0 EO I 00 0 71 6 18 2 18 2 Sa l e s T h e r m s E0 4 18 3 82 1 - 0P P u r i f i c a t i o n Ex p e n s e s UO I 18 4 Co i n c i d e n t P e a k F i r m D0 4 18 5 Th r o u g h p u t 10 0 EO I 18 6 Sa l e s T h e r m s E0 4 18 7 8 2 4 - 0P O t h e r E x p e n s e s VO l 00 0 18 8 Co i n c i d e n t P e a k F i r m D0 4 18 9 Th r o u g h p u t 10 0 EO I 00 0 19 4 36 1 79 5 23 3 1, 4 1 7 19 0 Sa l e s T b e r m s E0 4 19 1 82 5 - 0P S t o r a g e W e l l R o y a l t i e s & R e n t s VO l 11 . 00 0 19 2 Co i n c i d e n t P e a k F i r m D0 4 19 3 Th r o u g h p u t 10 0 EO I 00 0 88 1 99 9 36 4 10 7 64 9 19 4 Sa l e s T h e r m s EO 4 19 5 82 6 - 0P R e n t s UO I 00 0 ) 19 6 Co i n c i d e n t P e a k F i r m D0 4 Ex h i b i t 1 7 , S c h e d u l e 5 7o f 5 8 T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n A V I S T A V T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 11 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 19 7 Th r o u g h p u t 10 0 EO I 00 0 ) (7 1 6 ) (1 8 2 ) (3 3 ) (1 0 ) (5 9 ) 19 8 Sa l e s T h e r m s E0 4 19 9 8 3 0 - MT S u p e l V i s i o n & E n g i n e e r i n g VO l 00 0 20 0 Co i n c i d e n t P e a k F i n n 00 4 20 1 Th r o u g h p u t 10 0 EO I 00 0 59 7 18 0 39 8 11 7 70 8 20 2 Sa l e s T h e r m s E0 4 20 3 83 1 - MT M a p s & R e c o r d s VO l 00 0 20 4 Co i n c i d e n t P e a k F i n n 00 4 20 5 Th r o u g h p u t 10 0 EO I 00 0 71 6 18 2 20 6 Sa l e s T h e n n s E0 4 20 7 8 3 2 - MT W e l l s E x p e n s e s VO l 11 . 00 0 20 8 Co i n c i d e n t P e a k F i n n 00 4 20 9 Th r o u g h p u t 10 0 EO I 11 , 00 0 88 1 99 9 36 4 10 7 64 9 21 0 Sa l e s T h e n n s E0 4 21 1 83 3 - MT L i n e s E x p e n s e s VO l 00 0 21 2 Co i n c i d e n t P e a k F i n n 00 4 21 3 Th r o u g h p u t 10 0 EO I 00 0 71 6 18 2 21 4 Sa l e s T b e r m s E0 4 21 5 83 4 - MT C o m p r e s s o r S t a t i o n E x p e n s e s VO l 25 . 00 0 21 6 Co i n c i d e n t P e a k F i n n 00 4 21 7 Th r o u g h p u t 10 0 EO I 25 , 00 0 91 1 54 3 82 8 24 3 47 6 21 8 Sa l e s T b e n n s E0 4 21 9 83 5 - MT C o m p r e s s o r S t a t i o n F u e l & P o w e r VO l 22 0 Co i n c i d e n t P e a k F i n n 00 4 22 1 Th r o u g h p u t 10 0 EO I 22 2 Sa l e s T b e n n s E0 4 22 3 83 6 - MT M e a s u r i n g a n d R e g u l a t o r S t a t i o n E x p e n s e s VO l 00 0 22 4 Co i n c i d e n t P e a k F i n n 00 4 22 5 Th r o u g h p u t 10 0 EO I 00 0 71 6 18 2 22 6 Sa l e s T h e n n s E0 4 22 7 83 7 - MT O t h e r E q u i p m e n t VO l 00 0 22 8 Co i n c i d e n t P e a k F i n n 00 4 22 9 Th r o u g h p u t 10 0 EO I 00 0 15 , 04 5 81 6 69 6 20 4 23 9 23 0 Sa l e s T b e n n s E0 4 23 1 To t a l U n d e r g r o u n d S t o r a g e E x p e n s e s 13 4 00 0 13 4 00 0 96 , 00 1 34 9 43 9 30 1 90 9 23 2 23 3 Di s t r i b u t i o n E x p e n s e s 23 4 Op e r a t i o n E x p e n s e 23 5 87 0 - 0P S u p e r v i s i o n & E n g i n e e r i n g In p u t 11 4 00 0 23 6 Di s t r i b u t i o n P l a n t 10 0 DI I J 11 4 00 0 97 . 75 5 13 , 18 5 22 0 26 0 58 0 23 7 87 1 - 0P D i s t r i b u t i o n L o a d D i s p a t c b i n g In p u t 23 8 Th r o u g h p u t 10 0 L1 Q C J 23 9 87 2 - 0P C o m p r e s s o r St a t i o n L a b o r & E x p e n s e s In p u t 24 0 Op e n 10 0 24 1 87 4 - 0P M a i n s & Se l V i c e s E x p e n s e In p u t 57 8 00 0 24 2 Ma i n s & S e r v i c e s P l a n t 10 0 DQ L J 57 8 , 00 0 49 9 , 25 5 66 . 23 6 63 4 97 1 90 4 24 3 87 5 - 0P M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ge n e r a l In p u t 20 . 00 0 Ex h i b i t 1 7 , S c h e d u l e 5 80 f 5 6 T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (5 ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h \ 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n ! Op e n 2 Op e n 3 Op e n 4 24 4 Me a s & R e g P l a n t - Ge n e r a l 10 0 OQ L J 20 . 00 0 55 3 43 3 74 1 15 6 11 7 24 5 87 6 - 0P M e a s u r i n g & R e g u l a t i n g S t a t i o n s - !I I d u s t r i a l In p u t 00 0 24 6 Me a s & R e g P l a n t - In d u s t r i a l \0 0 DJ I J 00 0 05 3 21 1 73 7 24 7 8 7 7 - 0P M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Cit y G a t e In p u t 46 . 00 0 24 8 Me a s & R e g P l a n t - C i t y G a t e 10 0 LJ Q D 46 . 00 0 33 , 47 3 89 5 70 4 35 8 57 0 24 9 8 7 8 - 0P M e t e r s & H o u s e Re g u l a t o r s E x p e n s e s In p u t 35 8 . 00 0 25 0 Me t e r s , H s e R e g & I n s t a l l P l a n , \0 0 r: : J Q O 35 8 , 00 0 31 0 . 48 2 76 2 18 8 73 7 83 1 25 1 87 9 - 0P C u s t o m e r ! I I s t a l i a t i o n s In p u t 33 7 , 00 0 25 2 In s t a l l a t i o n s C o s t \0 0 33 7 , 00 0 33 3 60 9 28 2 25 3 88 0 - 0P O t h e r D i s t r i b u t i o n E x p e n s e In p u t 30 3 , 00 0 25 4 Ot h e r D i s t O & M E x p \0 0 c: J E J 30 3 00 0 26 0 , 20 0 30 . 56 3 54 4 20 1 49 3 25 5 88 1 - 0P R e n t s In p u t 12 , 00 0 25 6 Oth e r D i s t O & M E x p 10 0 I S 0 4 12 . 00 0 30 5 2\ 0 22 0 21 8 25 7 To t a l D i s t r i b u t i o n O p e r a t i o n E x p e n s e 77 0 . 00 0 77 0 , 00 0 55 9 , 63 2 16 8 56 6 17 . 36 0 95 2 49 0 25 8 Ma i n t e n a n c e E x p e n s e 25 9 88 5 - MT S u p e r v i s i o n & E n g I n e e r i n g In p u t 26 0 Dis t r i b u t i o n P l a n t \0 0 Dl I J 26 1 88 6 - MT S t r u c t u r e s & I m p r o v e m e n t s In p u t 00 0 26 2 Ot h e r D i s t P l a n t 10 0 S0 5 00 0 85 8 11 6 26 3 88 7 - MT M a i n s In p u t 11 1 00 0 26 4 Di s t r i b u t i o n M a i n s P l a n t \0 0 c: J E J 11 1 00 0 74 9 20 , 46 2 39 4 29 3 10 2 26 5 88 8 - MT C o m p r e s s o r S t a t i o n E q u i p m e n t In p u t 26 6 Op e n 10 0 26 7 8 8 9 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ge n e r a l In p u t 57 . 00 0 26 8 Me a s & R e g P l a n t - Ge n e r a l 10 0 OQ L J 00 0 41 . 47 7 78 3 11 1 44 4 18 5 26 9 8 9 0 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - !I I d u s t r i a l In p u t 00 0 27 0 Me a s & R e g P l a n t - !I I d u s t r i a l 10 0 DJ I J 00 0 89 5 57 9 12 , 52 6 , 2 7 1 89 1 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ci t y G a t e In p u t 13 . 00 0 27 2 Me a s & R e g P l a n t - Ci t y G a t e 10 0 LJ Q D 13 , 00 0 9, 4 6 0 23 1 48 2 10 1 72 6 27 3 89 2 - MT S e r v i c e s In p u t 45 , 00 0 27 4 Se r v i c e s P l a n t \0 0 45 . 00 0 43 5 43 7 27 5 89 3 - MT M e t e r s & H o u s e R e g u l a t o r s In p u t 17 6 , 00 0 27 6 Me t e r s . H s e R e g & I n s t a l l P l a n ' 10 0 r: : J Q O 17 6 . 00 0 15 2 63 9 21 , 02 3 07 6 36 2 90 0 27 7 8 9 4 - MT O t h e r E q u i p m e n t In p u t 27 8 Di s t r i b u t i o n P l a n t 10 0 I S I 5 27 9 To t a l D i s t r i b u t i o n M a i n t e n a n c e E x p e n s e 43 7 00 0 43 7 . 00 0 33 5 , 61 7 05 1 23 . 02 2 79 2 19 . 51 8 28 0 To t a l D i s t r i b u t i o n E x p e n s e 20 7 00 0 20 7 . 00 0 89 5 24 9 22 2 61 7 38 2 74 4 40 . 00 8 28 1 28 2 Cu s t o m e r A c c o u n t i n g E x p e n s e s 28 3 90 1 - 0P S u p e r v i s i o n In p u t 23 . 00 0 28 4 Al l C u s t o m e r s 10 0 23 , 00 0 22 . 76 9 22 4 28 5 90 2 - 0P M e t e r R e a d i n g KO I 49 0 , 00 0 28 6 Al l C u s t o m e r s \0 0 CO I 49 0 , 00 0 48 5 . 07 0 77 2 28 7 Un c o l l e c t i b l e s A l l o c a t o r R0 3 28 8 Op e n xx x 28 9 Op e n xx x 29 0 90 3 - 0P C u s t o m e r R e c o r d s & C o l l e c t i o n KO I 23 0 00 0 Ex h i b i t 1 7 . S c h e d u l e 5 90 f 5 8 T. K n o x Fi l e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n All o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n ! Op e n 2 Op e n 3 Op e n 4 29 1 Al l C u s t o m e r s 10 0 CO I 23 0 00 0 21 7 62 4 97 9 20 9 14 7 29 2 Un c o l l e c t i b l e s A l l o c a t o r R0 3 29 3 Op e n xx x 29 4 Op e n xx x 29 5 9O 4 - 0P U n c o l l e c t i b l e A c c o u n t s K0 2 16 7 00 0 29 6 Al l C u s t o m e r s CO I 29 7 Un c o l l e c t i b l e s A l l o c a t o r 10 0 R0 3 16 7 00 0 13 0 34 2 29 . 01 9 94 5 25 1 44 3 29 8 Op e u xx x 29 9 Op e n xx x 30 0 9 0 5 - O P Mi s c C u s t o m e r A c c o u n t s E x p e n s e s KO I 15 8 , 00 0 30 1 Al l C u s t o m e r s 10 0 CO I 15 8 , 00 0 15 6 . 41 0 53 9 30 2 Un c o l l e c t i b l e s A l l o c a t o r R0 3 30 3 Op e n xx x 30 4 Op e n xx x 30 5 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 06 8 , 00 0 06 8 00 0 01 2 21 4 47 . 53 3 26 9 31 6 66 9 30 6 30 7 Cu s t o m e r I n f o r m a t i o n E x p e n s e 30 8 90 7 - 0P S u p e r v i s i o n In p u t 30 9 All C u s t o m e r s 10 0 31 0 90 S - 0P C u s t o m e r A s s i s l a n c e E x p e n s e s 10 2 21 0 00 0 31 1 Al l C u s t o m e r s CO I 77 . 00 0 76 . 22 5 75 0 31 2 DS M C o i n c i d e n t P e a k - A l l DO l 69 , 41 3 22 4 27 2 82 0 41 8 67 8 31 3 DS M T h r o u g h p u t EO I 63 , 58 7 45 . 55 6 11 , 55 4 10 7 61 8 75 3 31 4 9O 9 - 0P A d v e r t i s i n g 10 1 17 , 00 0 31 5 Al l C u s t o m e r s 10 0 CO I 17 . 00 0 16 , 82 9 16 6 31 6 DS M C o i n c i d e n t P e a k - A l l DO l 31 7 DS M T h r o u g h p u t EO I 31 8 91 0 - 0P M i s c C u s t o m e r Se r v i c e & I n f o E x p e n s e 10 1 00 0 31 9 Al l C u s t o m e r s 10 0 CO I 00 0 33 , 65 8 33 1 32 0 DS M C o i n c i d e n t P e a k - A l l 00 1 32 1 DS M T h r o u g h p u t EO I 32 2 To t a l C u s t o m e r I n f o n n a t i o n E x p e n s e 26 1 00 0 26 1 00 0 22 3 . 49 2 07 3 94 9 04 0 44 6 32 3 32 4 Sa l e s E x p e n s e s 32 5 91 1 - 0P S u p e r v i s i o n In p u t 00 0 32 6 Al l C u s t o m e r s 10 0 00 0 96 0 32 7 91 2 - O P D e m o n s t r a t i n g & S e l l i n g E x p e n s e s VO l 17 7 00 0 32 8 Al l C u s t o m e r s 10 0 CO I 17 7 00 0 17 5 , 21 9 72 4 32 9 Op e n xx x 33 0 Op e n xx x 33 1 91 3 - 0P A d v e r t i s i n g E x p e n s e s VO l 35 , 00 0 33 2 Al l C u s t o m e r s 10 0 CO ! 35 , 00 0 64 8 34 1 33 3 Op e n xx x 33 4 Op e n xx x 33 5 91 6 - 0 P M i s c S a l e s E x p e n s e s VO l 00 0 33 6 Al l C u s t o m e r s 10 0 CO I 18 , 00 0 17 . 81 9 17 5 33 7 Op e n xx x Ex h i b i t 1 7 . S c h e d u l e 5 10 o f 5 8 T, K n o x Fil e : I D 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n ! Op e n 2 Op e n 3 Op e n 4 33 8 Op e n xx x 33 9 To t a l S a l e s E x p e n s e s 23 4 00 0 23 4 00 0 23 1 , 64 5 27 9 34 0 34 1 Su b t o t a l E x p e n s e s 70 7 00 0 40 . 70 7 00 0 75 8 95 4 24 5 03 2 31 7 , 49 1 32 4 , 96 6 55 7 34 2 34 3 Ad m i n i s t r a t i v e & G e n e r a l E x p e n s e s 34 4 9 2 0 - 0P A d m i n , & G e n e r a l Sa l a r i e s MO l 11 1 , 00 0 34 5 Ad m i n & G e n E x p A l l o e S0 2 55 5 , 50 0 50 2 08 3 38 . 57 9 65 9 54 3 63 6 34 6 Th r o u g h p u t EO I 55 5 , 50 0 39 7 97 6 10 0 , 93 9 40 3 39 5 78 8 34 7 Pl a n t i n S e r v i c e SI 7 34 8 Al l C u s t o m e r s CO I 34 9 Re v e n u e s F r o m R e t a i l R a t e s RO I 35 0 La b o r E x p e n s e SI 3 35 1 92 1 - 0P O f f i c e S u p p l i e s & Ex p e n s e s MO l 43 0 , 00 0 35 2 Ad m i n & G e n E x p A l l o c S0 2 21 5 00 0 19 4 32 6 93 2 57 7 59 7 56 9 35 3 Th r o u g h p u t EO I 21 5 00 0 15 4 03 2 39 , 06 7 12 3 08 8 69 0 35 4 Pl a n t i n S e r v i c e SI 7 35 5 Al l C u s t o m e r s CO I 35 6 Re v e n u e s F r o m R e t a i l R a t e s RO I 35 7 La b o r E x p e n s e SI 3 35 8 9 2 2 - 0P A d m i n , E x p e n s e s Tr a n s f e r r e d - C r e d i t MO l 00 0 ) 35 9 Ad m i n & G e n E x p A l l o e S0 2 (1 . 00 0 ) (9 0 4 ) (6 9 ) (1 2 ) (3 ) (1 2 ) 36 0 Th r o u g h p u t EO I 00 0 ) (7 1 6 ) (1 8 2 ) (3 3 ) (1 0 ) (5 9 ) 36 1 Pla n t i n S e r v i c e SI 7 36 2 Al l C u s t o m e r s CO I 36 3 Re v e n u e s F r o m R e t a i l R a t e s RO I 36 4 La b o r E x p e n s e Sl 3 36 5 92 3 - 0P O u t s i d e S e r v i c e s E m p l o y e d MO l 67 9 00 0 36 6 Ad m i n & G e n E x p A l l o e S0 2 33 9 . 50 0 30 6 85 4 23 . 57 8 07 0 94 3 05 6 36 7 Th r o u g h p u t EO I 33 9 . 50 0 24 3 , 22 8 69 0 24 7 29 7 03 8 36 8 Pl a n t i n S e r v i c e SI 7 36 9 Al l C u s t o m e r s CO I 37 0 Re v e n u e s F r o m R e t a i l R a t e s RO t 37 1 La b o r E x p e n s e SI 3 37 2 92 4 - 0 P P r o p e r t y I n s u r a n c e P r e m i w n M0 2 00 0 37 3 Ad m i n & G e n E x p A l l o e S0 2 37 4 Th r o u g h p u t EO I 37 5 Pla n t i n S e r v i c e 10 0 SI 7 00 0 78 8 10 9 81 1 18 3 11 0 37 6 Al l C u s t o m e r s CO I 37 7 Re v e n u e s F r o m R e t a i l R a t e s RO t 37 8 La b o r E x p e n s e SI 3 37 9 92 5 - 0P I n j u r i e s & Da m a g e s MO l 29 2 00 0 38 0 Ad m i n & G e n E x p A l l o e S0 2 14 6 . 00 0 13 1 96 1 10 . 14 0 75 0 40 5 74 4 38 1 Th r o u g h p u t EO I 14 6 . 00 0 10 4 59 9 26 . 52 9 83 7 41 8 61 7 38 2 Pl a n t i n S e r v i c e SI 7 38 3 Al l C u s t o m e r s CO t 38 4 Re v e n u e s F r o m R e t a i l R a t e s RO I Ex h i b i t 1 7 . S c h e d u l e 5 11 o f 5 8 T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t De s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n 1 Op e n 2 Op e n 3 Op e n 4 38 5 La b o r E x p e n s e SI 3 38 6 9 2 6 - 0P E m p l o y e e P e n s i o n & Be n e f i t s M0 4 00 0 38 7 Ad m i n & G e n E x p A l l n e S0 2 38 8 Th r o u g h p u t EO I 38 9 Pl a n t i n S e r v i c e SI 7 39 0 Al l C u s t o m e r s CO I 39 1 Re v e n u e s F r o m R e t a i l R a t e s RO I 39 2 La b o r E x p e n s e 10 0 SI 3 84 , 00 0 75 . 06 4 41 8 02 6 25 3 23 9 39 3 92 7 - 0P F r a n c h i s e R e q u i r e m e n t s M0 3 39 4 Ad m i n & G e n E x p A l l o e S0 2 39 5 Th r o u g h p u t EO I 39 6 Pla n t i n S e r v i c e SI 7 39 7 Al l C u s t o m e r s CO I 39 8 Re v e n u e s F r o m R e t a i l R a t e s 10 0 RO I 39 9 La b o r E x p e n s e SI 3 40 0 9 2 8 - 0P R e g u l a t o r y C o m m i s s i o n Ex p e n s e s M0 6 23 5 00 0 40 1 Ad m i n & G e n E x p A l l o e 49 . S0 2 49 , 50 0 74 0 43 8 59 3 13 7 59 1 40 2 Th r o u g h p u t 49 , EO I 49 . 50 0 35 , 46 3 99 5 64 0 48 1 92 2 40 3 Pl a n t i n S e r v i c e SI 7 40 4 Al l C u s t o m e r s CO I 40 5 Re v e n u e s F r o m R e t a i l R a t e s 13 6 RO I 13 6 . 00 0 10 6 . 14 6 23 , 63 3 02 7 01 9 17 5 40 6 La b o r E x p e n s e SI 3 40 7 9 3 0 - 0P M i s c e l l a n e o u s & G e n e r a l Ex p e n s e MO l 24 3 . 00 0 40 8 Ad m i n & G e n E x p A l l o e S0 2 12 1 , 50 0 10 9 81 7 43 8 1, 4 5 6 33 7 45 2 40 9 Th r o u g h p u t EO I 12 1 50 0 87 , 04 6 07 7 02 5 18 0 17 1 41 0 Pl a n t i n S e r v i c e SI 7 41 1 Al l C u s t o m e r s CO I 41 2 Re v e n u e s F r o m R e t a i l R a t e s RO I 41 3 La b o r E x p e n s e SI 3 41 4 9 3 1 - 0P R e n t s M0 5 44 4 00 0 41 5 Ad m i n & G e n E x p A l l o e 15 0 S0 2 15 0 . 00 0 13 5 , 57 6 10 , 4 1 7 79 8 41 7 79 2 41 6 Th r o u g h p u t 15 0 EO I 15 0 , 00 0 10 7 , 4 6 4 25 6 96 9 1, 4 5 7 85 4 41 7 Pl a n t i n S e r v i c e SI 7 41 8 Al l C u s t o m e r s 14 4 CO I 14 4 00 0 14 2 55 1 1, 4 0 2 41 9 Re v e n u e s F r o m R e t a i l R a t e s RO I 42 0 La b o r E x p e n s e SI 3 42 1 93 5 - MT M a i n t e n a n c e o r G e n e r a l P l a n t M0 2 22 8 00 0 42 2 Ad m i n & G e n E x p A l l o e S0 2 42 3 Th r o u g h p u t EO I 42 4 Pla n t i n S e r v i c e 10 0 SI 7 22 8 00 0 19 3 . 76 0 18 9 71 8 61 2 72 1 42 5 Al l C u s t o m e r s CO I 42 6 Re v e n u e s F r o m R e t a i l R a t e s RO I 42 7 La b o r E x p e n s e SI 3 42 8 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 81 2 00 0 81 2 00 0 12 8 . 85 3 46 2 57 4 71 0 75 3 11 9 11 0 42 9 43 0 To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s 51 9 , 00 0 51 9 . 00 0 88 7 80 7 70 7 60 6 39 7 20 0 34 6 . 71 9 17 9 , 66 7 43 1 Ex h i b i t 1 7 . S c h e d u l e 5 12 0 f 5 8 T. K n o x Fi l e : 1 0 0 4 G a s C a s e I ca s I A s s i g n G Ba s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n A V I S T A V T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n 1 Op e n 2 O p e n 3 Op e n 4 43 2 Ta x e s O t h e r T h a n I n c o m e T a x e s 43 3 Pr o p e r t y R e l a t e d 43 4 Pr o d u c t i o n In p u t 43 5 Op e n 10 0 43 6 Un d e r g r o u n d S t o r a g e In p u t 00 0 43 7 Un d e r g r o u n d S t o r a g e P l a n t 10 0 r: : : J K J 00 0 32 , 23 9 17 7 49 1 43 7 65 6 43 8 Di s t r i b u t i o n In p u t 81 9 00 0 43 9 Di s t r i b u t i o n P l a n t 10 0 DI D 81 9 00 0 70 2 , 29 3 72 3 76 3 86 8 35 2 44 0 Ad m i n i s t r a t i v e & G e n e r a l In p u t 00 0 44 1 Ge n e r a l P l a n t 10 0 I S I 6 00 0 34 8 31 2 I3 I 17 9 44 2 To t a l P r o p e r t y R e l a t e d 87 5 00 0 87 5 00 0 74 3 . 88 1 10 4 21 2 38 5 33 5 18 8 44 3 44 4 St a t e E x c i s e 44 5 Di s t r i b u t i o n In p u t 00 0 44 6 Di s t r i b u t i o n P l a n t 10 0 I S I 5 00 0 85 8 11 6 44 7 To t a l S t a t e E x c i s e 00 0 00 0 85 8 11 6 44 8 44 9 Bu s i n e s s & O c c u p a t i o n 45 0 Di s t r i b u t i o n In p u t 45 1 Op e n 10 0 45 2 -O p e n 45 3 Op e n 45 4 To t a l B u s i n e s s & O c c u p a t i o n 45 5 45 6 Mis c e l l a n e o u s 45 7 Di s t r i b u t i o n In p u t 45 8 Di s t r i b u t i o n P l a n t 10 0 I S I 5 45 9 To t a l M i s c e l l a n e o u s 46 0 46 1 To t a l T a x e s O t h e r T h a n I n c o m e T a x e s 87 6 00 0 87 6 00 0 74 4 73 8 10 4 32 7 39 5 33 7 20 2 46 2 46 3 De p r e c i a t i o n E x p e n s e 46 4 Un d e r g r o u n d S t o r a g e P l a n t D e p r e c i a t i o n E x p e n s e 46 5 35 0 L a n d & L a n d R i g h t s D e p r , E x p , VO l 46 6 Co i n c i d e n t P e a k f i n n D0 4 46 7 Th r o u g h p u t 10 0 EO I 46 8 Sa l e s T h e n n s EO 4 46 9 35 1 S t r u c t u r e s & I m p r o v e m e n t s D e p r , E x p , VO l 00 0 47 0 Co i n c i d e n t P e a k f i n n D0 4 47 1 Th r o u g h p u t 10 0 EO I 00 0 58 2 90 9 16 6 29 5 47 2 Sa l e s T h e n n s E0 4 47 3 35 2 W e l l s D e p r , E x p , UO I 00 0 47 4 Co i n c i d e n t P e a k f i n n D0 4 47 5 Th r o u g h p u t 10 0 EO I 00 0 01 6 44 6 45 2 71 9 36 8 47 6 Sa l e s T h e n n s EO 4 47 7 35 3 L i n e s D e p r , E x p , VO l 00 0 47 8 Co i n c i d e n t P e a k f i n n D0 4 Ex h i b i t 1 7 , S c h e d u l e 5 13 o f 5 8 T, K n o x Al e : 1 0 0 4 G a s C a s e CO S As s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I U T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n l Op e n J Op e n 4 47 9 Th r o u g h p u t 10 0 EO I 00 0 86 6 72 7 13 3 23 6 48 0 Sa l e s T h e r m s E0 4 48 1 35 4 C o m p r e s s o r S t a t i o n E q u i p , D e p r , E x p , UO I 00 0 48 2 Co i n c i d e n t P e a k F i r m 00 4 48 3 Th r o u g h p u t 10 0 EO I 12 . 00 0 59 7 18 0 39 8 11 7 70 8 48 4 Sa l e s T h e r m s E0 4 48 5 35 5 M e a s u r i n g & R e g u l a t i n g E q u i p , D e p r . E x p , VO l 00 0 48 6 Co i n c i d e n t P e a k F i r m 00 4 48 7 Th r o u g h p u t 10 0 EO I 00 0 71 6 18 2 48 8 Sa l e s T h e r m s E0 4 48 9 35 6 P u r i f i c a t i o n E q u i p m e n t D e p r , E x p , VO l 00 0 49 0 Co i n c i d e n t P e a k F i r m 00 4 49 1 Th r o u g h p u t 10 0 EO I 00 0 14 9 54 5 17 7 49 2 Sa l e s T h e r m s E0 4 49 3 35 7 O t h e r E q u i p m e n t D e p r , E x p , VO l 12 . 00 0 49 4 Co i n c i d e n t P e a k F i r m 00 4 49 5 Th r o u g h p u t 10 0 EO I 00 0 59 7 18 0 39 8 11 7 70 8 49 6 Sa l e s T h e r m s E0 4 49 7 To t a l U n d e r g r o u n d S t o r a g e P l a n t D e p r , E x p , 11 1 00 0 II 1 00 0 79 . 52 4 17 0 67 7 07 8 55 2 49 8 49 9 Dis t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 50 0 37 4 L a n d & L a n d R i g h t s D e p r , E x p , In p u t 50 1 Ot h e r D i s t P l a n t 10 0 S0 5 50 2 37 5 S t r u c t u r e s & I m p r o v e m e n t s D e p r , E x p , In p u t 00 0 50 3 Oth e r D i s t P l a n t 10 0 S0 5 00 0 57 3 34 7 50 4 3 7 6 - SM M a i n s D e p r , E x p . TO I 68 8 00 0 50 5 Co i n c i d e D t P e a k - A l l 00 1 50 6 Co i n c i d e D t P e a k - S m a l l M a i n s 52 , 00 2 35 9 , 06 7 29 4 30 5 76 3 50 7 Th r o u g h p u t EO I 50 8 Th e r m s - S m a l l M a i n s 47 , E0 6 32 8 . 93 3 26 2 38 4 54 8 50 9 Dir e c t 1 3 1 00 6 51 0 Di r e c t 1 4 6 00 7 51 1 Op e D xx x 51 2 Op e n xx x 51 3 Op e n xx x 51 4 Op e n xx x 51 5 37 6 - LG M a i n s D e p r . E x p , T0 2 35 3 . 00 0 51 6 Co i n c i d e D t P e a k - A l l 52 , 00 1 18 4 23 1 13 5 . 95 6 29 , 91 8 48 5 11 0 76 1 51 7 Co i n c i d e n t P e a k - S m a l l M a i n s 00 2 51 8 Th r o u g h p u t 47 , EO I 16 8 , 76 9 12 0 , 91 1 66 7 59 1 63 9 96 1 51 9 Th e r m s - S m a l l M a i n s E0 6 52 0 Di r e c t 1 3 1 00 6 52 1 Di r e c t 1 4 6 00 7 52 2 Op e n xx x 52 3 Op e n xx x 52 4 Op e n xx x 52 5 Op e n xx x Ex h i b i t 1 7 , S c h e d u l e 5 14 o f 5 8 T, K n o x Fi l e : 1 0 0 4 G a s C a s e CO S As s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 I , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e I T U p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 52 6 37 8 M e a s & R e g S t a t i o n E q u i p - Ge D D e p r , E x p , T0 3 00 0 52 7 Co i n c i d e n t P e a k - A l l 52 , DO l 96 0 08 8 78 0 44 5 58 1 52 8 Co i n c i d e n t P e a k - S m a l l M a i n s D0 2 52 9 Th r o u g h p u t 47 , EO I 10 , 04 0 19 3 82 4 33 3 59 3 53 0 Th e r m s - S m a l l M a i n s E0 6 53 1 Di r e c t 1 3 1 D0 6 53 2 Di r e c t 1 4 6 D0 7 53 3 Op e n xx x 53 4 Op e D xx x 53 5 Op e n xx x 53 6 Op e n xx x 53 7 37 9 M e a s & R e g S t a t i o n E q u i p - Ci t y G a t e D e p r , E T0 3 00 0 53 8 Co i n c i d e n t P e a k - A l l 52 . DO l 17 5 08 1 67 8 17 0 22 1 53 9 Co i n c i d e n t P e a k - S m a l l M a i n s D0 2 54 0 Th r o u g h p u t 47 , EO I 82 5 74 0 69 5 12 7 22 6 54 1 Th e r m s - S m a l l M a i n s E0 6 54 2 Di r e c t 1 3 1 D0 6 54 3 Di r e c t 1 4 6 D0 7 54 4 Op e n xx x 54 5 Op e n xx x 54 6 Op e n xx x 54 7 Op e n xx x 54 8 38 0 S e r v i c e s D e p r . E x p , Tl i 86 7 . 00 0 54 9 Al l C u s t o m e r s CO ! 55 0 Se r v i c e C o s t 10 0 CO 2 86 7 00 0 85 6 , 10 5 8, 4 2 2 03 0 20 6 23 6 55 ! Me t e r C o s t C0 3 55 2 Re g u l a t o r C o s t C0 4 55 3 In s t a l l a t i o n s C o s t C0 5 55 4 In d M e a s & R e g C o s t C0 6 55 5 Di r e c t S c h 1 3 1 C0 7 55 6 Di r e c t S c h 1 4 6 C0 8 55 7 Op e n xx x 55 8 Op e n xx x 55 9 38 1 M e t e r s D e p r , E x p , TI 2 17 1 00 0 56 0 Al l C u s t o m e r s CO ! 56 1 Se r v i c e C o s t CO 2 56 2 Me t e r C o s t 10 0 C0 3 17 1 00 0 14 8 , 30 3 20 , 4 2 5 04 5 35 2 87 4 56 3 Re g u l a t o r C o s t C0 4 56 4 In s t a l l a t i o n s C o s t C0 5 56 5 In d M e a s & R e g C o s t C0 6 56 6 Dir e c t S c h 1 3 1 C0 7 56 7 Di r e c t S c h 1 4 6 C0 8 56 8 Op e n xx x 56 9 Op e n xx x 57 0 38 2 M e t e r I n s t a l l a t i o n s D e p r , E x p , Tl 3 57 1 Al l C u s t o m e r s CO I 57 2 Se r v i c e C o s t CO 2 Ex h i b i t 1 7 . S c h e d u l e 5 15 o f 5 8 T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e m I p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n ! Op e n 2 Op e n 3 Op e n 4 57 3 Me t e r C o s t C0 3 57 4 Re g u l a t o r C o s t C0 4 57 5 In s t a l l a t i o n s C o s t 10 0 C0 5 57 6 In d M e a s & R e g C o s t C0 6 57 7 Dir e c t S c h 1 3 1 C0 7 57 8 Dir e c t S c h 1 4 6 C0 8 57 9 Op e n xx x 58 0 Op e n xx x 58 1 38 3 H o u s e R e g u l a t o r s D e p r , E x p , Tl 4 58 2 Al l C u s t o m e r s CO I 58 3 Se r v i c e C o s t CO 2 58 4 Me t e r C o s t C0 3 58 5 Re g u l a t o r C o s t 10 0 C0 4 58 6 In s t a l l a t i o n s C o s t C0 5 58 7 In d M e a s & R e g C o s t C0 6 58 8 Di r e c t S c h 1 3 1 C0 7 58 9 Di r e c t S c h 1 4 6 C0 8 59 0 Op e n xx x 59 1 Op e n xx x 59 2 38 4 H o u s e R e g u l a t o r I n s t a l l a t i o n s O e p r . E x p , TI 3 59 3 All C u s t o m e r s CO ! 59 4 Se r v i c e C o s t CO 2 59 5 Me t e r C o s t CO 3 59 6 Re g u l a t o r C o s t C0 4 59 7 In s t a l l a t i o n s C o s t 10 0 CO 5 59 8 In d M e a s & R e g C o s t C0 6 59 9 Dir e c t S c h 1 3 I C0 7 60 0 Di r e c t S c h 1 4 6 C0 8 60 1 Op e n xx x 60 2 Op e n xx x 60 3 38 5 I n d u s m a l M e a s & R e g S t a t i o n E q u i p , O e p r , E TI 5 00 0 60 4 All C u s t o m e r s C0 1 60 5 Se r v i c e C o s t CO 2 60 6 Me t e r C o s t C0 3 60 7 Re g u l a t o r C o s t C0 4 60 8 In s t a l l a t i o n s C o s t C0 5 60 9 In d M e a s & R e g C o s t 10 0 C0 6 14 , 00 0 36 8 1, 4 7 4 15 8 61 0 Di r e c t S c h 1 3 1 C0 7 61 1 Di r e c t S c h 1 4 6 C0 8 61 2 Op e n xx x 61 3 Op e n xx x 61 4 38 7 O t h e r E q u i p m e n t O e p r . E x p , In p u t 61 5 Ot h e r O i s t P l a n t 10 0 S0 5 61 6 To t a l D i s m b u t i o n P l a n t D e p r e c i a t i o n I 12 5 , 00 0 12 5 , 00 0 84 1 64 0 22 6 . 06 7 23 , 62 6 01 3 28 , 65 3 61 7 61 8 Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 61 9 38 9 l a n d & l a n d R i g h t s O e p r , Ex p , In p u t Ex h i b i t 1 7 . S c h e d u l e 5 16 o f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e CO S As s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 62 0 Ge n e r a l P l a n t A l l o c 10 0 S0 3 62 1 39 0 S b U c t u r e s & I m p r o v e m e n t s D e p r , E x p , In p u t 00 0 62 2 Ge n e r a l P l a n t A l i c e 10 0 S0 3 15 . 00 0 74 7 78 9 17 9 24 5 62 3 39 1 O f f i c e F u r n i t u r e & E q u i p m e n t D e p r . E x p , In p u t 18 8 , 00 0 62 4 Ge n e r a l P l a n t A l l o c 10 0 S0 3 18 8 . 00 0 15 9 , 76 7 22 , 41 9 24 1 50 5 06 8 62 5 39 2 T r a n s p o r t a t i o n E q u i p m e n t D e p r , E x p , In p u t 00 0 62 6 Ge n e r a l P l a n t A l l o c 10 0 S0 3 00 0 54 9 35 8 62 7 39 3 S t o r e s E q u i p m e n t D e p r , E x p , In p u t 00 0 62 8 Ge n e r a l P l a n t A l i c e 10 0 S0 3 00 0 85 0 11 9 62 9 39 4 T o o l s . S h o p & G a r a g e E q u i p m e n t D e p r , E x p , In p u t 16 , 00 0 63 0 Ge n e r a l P l a n t A l l o e 10 0 S0 3 00 0 13 , 59 7 90 8 19 1 26 1 63 1 39 5 L a b o r a t o r y E q u i p m e n t D e p r , E x p , In p u t 00 0 63 2 Ge n e r a l P l a n t A l i c e 10 0 S0 3 00 0 94 9 83 5 11 4 63 3 39 6 P o w e r O p e r a t e d E q u i p m e n t D e p r , E x p , In p u t 18 , 00 0 63 4 Ge n e r a l P l a n t A l l o c 10 0 S0 3 18 . 00 0 15 , 29 7 14 7 21 5 29 4 63 5 39 7 C o m m u n i c a t i o n E q u i p m e n t D e p r , E x p , In p u t 10 9 , 00 0 63 6 Ge n e r a l P l a n t A l l o e 10 0 S0 3 10 9 , 00 0 63 1 12 . 99 8 29 9 29 3 77 9 63 7 39 8 M i s c e l l a n e o u s E q u i p m e n t D e p r , E x p , In p u t 00 0 63 8 Ge n e r a l P l a n t A l l o c 10 0 S0 3 00 0 85 0 11 9 63 9 To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e 35 8 . 00 0 35 8 00 0 30 4 , 23 7 42 . 69 2 26 7 96 1 84 2 64 0 To t a l D e p r e c i a t i o n E x p e n s e 59 4 00 0 59 4 00 0 22 5 . 40 1 28 8 , 92 9 57 1 05 3 41 . 04 7 64 1 64 2 Am o r t i z a t i o n E x p e n s e 64 3 40 4 . xx L e a s e h o l d I m p r o v e m e n t A m o r t i z a t i o n E x p . In p u t 48 . 00 0 64 4 Ge n e r a l P l a n t A l l o c 10 0 48 . 00 0 79 2 72 4 57 2 12 9 78 3 64 5 40 4 . 2 I n t a n g i b l e D i s t r i b u t i o n P l a n t A m o r t i z a t i o n E x : In p u t 64 6 Di s t r i b u t i o n P l a n t 10 0 SI 5 64 7 40 4 , 30 I n t a n g i b l e P l a n t - S o f t w a r e A m o r t i z a t i o n E x p . In p u t 14 4 00 0 64 8 Ge n e r a l P l a n t A l l o c 10 0 S0 3 14 4 00 0 12 2 37 5 17 . 17 2 71 6 38 7 35 0 64 9 40 7 , 39 H a m i l t o n S t r e e t B r i d g e A m o r t i z a t i o n E x p , 00 0 65 0 Ge n e r a l P l a n t A l l o c 10 0 I S 0 3 68 , 00 0 78 8 10 9 81 1 18 3 11 0 65 1 To t a l A m o r t i z a t i o n E x p e n s e 26 0 , 00 0 26 0 00 0 22 0 . 95 4 31 . 00 5 09 9 69 8 24 3 65 2 65 3 To t a l D e p r e c i a t i o n a n d A m o r t i z a t i o n E x p e n s e 85 4 00 0 85 4 00 0 44 6 , 35 5 31 9 , 93 4 67 0 75 1 45 . 29 0 65 4 65 5 To t a l O p e r a t i n g E x p e n s e B e r o r e I n c o m e T a x I t e m s 48 . 24 9 . 00 0 48 . 24 9 00 0 07 8 , 90 0 13 1 86 7 44 2 , 26 6 35 6 , 80 8 23 9 , 15 9 65 6 65 7 In c o m e T a x - S t a t e In p u t 52 9 , 00 0 65 8 In c o m e T a x A l l o c a t o r 10 0 52 9 , 00 0 18 1 51 3 23 4 10 6 27 . 05 3 10 . 48 1 75 . 84 7 65 9 In c o m e T a x - F e d e r a l In p u t 55 4 00 0 66 0 In c o m e T a x A l l o c a t o r 10 0 55 4 . 00 0 21 9 , 46 6 57 2 80 1 18 1 . 75 0 41 6 50 9 , 56 7 66 1 In v e S b n e n t T a x C r e d i t A d j u s b n e n t ( N e t ) In p u t (1 8 00 0 ) 66 2 In c o m e T a x A l l o c a t o r 10 0 (1 8 , 00 0 ) 17 6 ) (7 . 96 6 ) (9 2 1 ) (3 5 7 ) 58 1 ) 66 3 Am o r t i z a t i o n o f D e f e I T e d I n c o m e T a x e s In p u t 91 7 . 00 0 ) 66 4 In c o m e T a x A l l o c a t o r 10 0 I R 0 2 91 7 00 0 ) (1 . 00 0 , 89 5 ) 29 0 , 90 1 ) (1 4 9 , 17 4 ) (5 7 , 79 5 ) (4 1 8 , 23 5 ) 66 5 To t a l I n c o m e T a x I t e m s 14 8 , 00 0 14 8 00 0 39 3 . 90 7 50 8 04 0 70 8 74 5 16 4 59 8 66 6 Ex h i b i t 1 7 . S c h e d u l e 5 17 o f 5 8 T, K n o x Fi l e : 1 0 0 4 G a s C a s e / C a S / A s s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 I I Sc h 1 2 1 Sc h 1 3 I Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 66 7 To t a l O p e r a t i n g E x p e n s e 39 7 00 0 39 7 . 00 0 47 2 80 7 63 9 90 8 50 0 . 97 4 37 9 55 3 40 3 . 75 7 66 8 66 9 Op e r a t i n g R e v e n u e s 67 0 48 X F r o m R e t a i l S a l e o f G a s (5 0 , 95 2 00 0 ) 67 1 Di r e c t I n p u t Al l o c W k s L i n e 8 0 (5 0 . 95 2 . 00 0 ) (4 0 11 4 00 0 ) 93 1 00 0 ) 52 2 00 0 ) (3 8 5 00 0 ) 67 2 48 9 , 9X F r o m T r a n s p o r t a t i o n o f G a s (4 4 4 00 0 ) 67 3 Di r e c t I n p u t Al l o c W k s L i n e 8 1 (4 4 4 00 0 ) (4 4 4 . 00 0 ) 67 4 Op e n 67 5 Op e n 67 6 Op e n 67 7 Op e n 67 8 Op e n 67 9 To t a l R e v e n u e F r o m R e t a i l R a t e s (5 1 39 6 , 00 0 ) (5 1 39 6 , 00 0 ) (4 0 , 11 4 , 00 0 ) (8 , 93 1 00 0 ) ( 1 , 52 2 00 0 ) (3 8 5 , 00 0 ) (4 4 4 00 0 ) 68 0 68 1 Ot h e r O p e r a t i n g R e v e n u e s 68 2 48 3 / 4 8 4 O f f S y s t e m S a l e s In p u t 68 3 Sa l e s T h e n n s 10 0 r: : : 1 E J 68 4 48 8 M i s c e l l a n e o u s S e r v i c e R e v e n u e s In p u t (9 , 00 0 ) 68 5 Al l C u s t o m e r s 10 0 QQ I J 00 0 ) 90 9 ) (8 8 ) (2 ) (0 ) (I ) 68 6 49 3 R e n t F r o m G a s P r o p e r t y In p u t 68 7 Ra t e B a s e 10 0 68 8 49 5 , 9 O t h e r G a s R e v e n u e In p u t (6 4 7 . 00 0 ) 68 9 Un d e r g r o u n d S t o r a g e P l a n t 10 0 (6 4 7 , 00 0 ) (4 6 3 , 52 9 ) (1 1 7 56 5 ) (2 1 43 4 ) 28 3 ) (3 8 , 18 8 ) 69 0 Sp e c i a l C o n t r a c t T r a n s p o r t R e v e n u e In p u t (5 0 0 , 00 0 ) 69 1 Ra t e B a s e 10 0 DE J (5 0 0 00 0 ) (4 2 1 , 90 3 ) (6 1 77 8 ) (6 , 14 6 ) 39 8 ) 77 5 ) 69 2 Op e n 69 3 To t a l O t h e r O p e r a t i n g R e v e n u e s 15 6 , 00 0 ) (1 . 15 6 . 00 0 ) (8 9 4 34 1 ) (1 7 9 , 43 0 ) (2 7 , 58 1 ) (7 , 68 2 ) (4 6 . 96 5 ) 69 4 69 5 To t a l R e v e n u e s (5 2 55 2 00 0 ) (5 2 55 2 00 0 ) (4 1 00 8 , 34 1 ) 11 0 43 0 ) 54 9 58 1 ) (3 9 2 68 2 ) (4 9 0 . 96 5 ) 69 6 69 7 Ne t O p e r a t i n g E x p e n s e ( I n c o m e ) 15 5 , 00 0 ) (3 . 15 5 . 00 0 ) (2 . 53 5 , 53 4 ) (4 7 0 . 52 3 ) (4 8 . 60 7 ) (1 3 , 12 9 ) (8 7 20 7 ) 69 8 69 9 Ra t e B a s e 70 0 Pla n t I n S e r v i c e 70 1 In t a n g i b l e P l a n t 70 2 30 3 , 00 I n t a n g i b l e G a s P l a n t In p u t 00 0 70 3 Di s t r i b u t i o n P l a n t 10 0 OJ I J 00 0 14 5 69 4 70 4 30 3 , I X M i s c e l l a n e o u s - Co m p u t e r S o f t w a r e In p u t 76 0 . 00 0 70 5 Ge n e r a l P l a n t A l l o c 10 0 I S 0 3 76 0 00 0 64 5 , 86 7 90 . 63 1 05 9 04 1 40 2 70 6 To t a l I n t a n g i b l e P l a n t 76 6 , 00 0 76 6 , 00 0 65 1 01 2 32 5 12 3 05 5 12 , 4 8 5 70 7 70 8 Un d e r g r o u n d S t o r a g e P l a n t 70 9 35 0 L a n d & l a n d R i g h t s UO I 11 7 , 00 0 71 0 Co i n c i d e n t P e a k F i r m D0 4 71 1 Th r o u g h p u t 10 0 EO ! 11 7 . 00 0 83 . 82 2 21 . 26 0 87 6 13 6 90 6 71 2 Sa l e s T h e n n s E0 4 71 3 35 1 S t r u c t u r e s & I m p r o v e m e n t s UO I 29 0 00 0 Ex h i b i t 1 7 . S c h e d u l e 5 18 0 f 5 8 T, K n o x Fi l e : 1 0 0 4 G a s C a s e I c a s / A s s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 71 4 Co i n c i d e n t P e a k F i r m D0 4 71 5 Th r o u g h p u t 10 0 EO I 29 0 . 00 0 20 7 76 4 69 5 60 7 81 6 11 7 71 6 Sa l e s T h e r m s E0 4 71 7 35 2 W e l l s UO I 30 5 . 00 0 71 8 Co i n c i d e n t P e a k F i r m 00 4 71 9 Th r o u g h p u t 10 0 EO ! 30 5 , 00 0 36 7 . 79 7 60 0 . 54 4 10 9 , 49 1 09 7 19 5 07 2 72 0 Sa l e s T h e r m s E0 4 72 ! 35 3 L i n e s UO I 22 1 00 0 72 2 Co i n c i d e n t P e a k F i r m 00 4 72 3 Th r o u g h p u t 10 0 EO I 22 1 , 00 0 15 8 . 33 1 15 7 32 1 14 6 04 4 72 4 Sa l e s T h e r m s EO 4 72 5 35 4 C o m p r e s s o r S t a t i o n E q u i p m e n t UO I 51 3 . 00 0 72 6 Co i n c i d e n t P e a k F i r m D0 4 72 7 Th r o u g h p u t 10 0 EO ! 51 3 00 0 36 7 52 8 21 6 16 , 99 5 98 2 27 9 72 8 Sa l e s T h e r m s E0 4 72 9 35 5 M e a s u r i n g & R e g u l a t i n g E q u i p m e n t VO l 42 , 00 0 73 0 Co i n c i d e n t P e a k F i r m 00 4 73 1 Th r o u g h p u t 10 0 EO I 00 0 30 . 09 0 63 2 39 1 40 8 47 9 73 2 Sa l e s T h e r m s EO 4 73 3 35 6 P u r i f i c a t i o n E q u i p m e n t VO l 11 0 00 0 73 4 Co i n c i d e n t P e a k F i r m D0 4 73 5 Th r o u g h p u t 10 0 EO ! I 1 0 , 00 0 78 , 80 7 19 . 98 8 64 4 06 8 49 3 73 6 Sa l e s T h e r m s E0 4 73 7 35 7 O t h e r E q u i p m e n t UO I 44 3 . 00 0 73 8 Co i n c i d e n t P e a k F i r m 00 4 73 9 Th r o u g h p u t 10 0 EO I 44 3 , 00 0 31 7 37 8 80 , 4 9 6 67 6 30 2 14 7 74 0 Sa l e s T h e r m s EO 4 74 1 To t a l U n d e r g r o u n d S t o r a g e P l a n t 04 1 , 00 0 04 1 . 00 0 61 1 . 51 7 91 5 . 98 8 16 7 00 2 48 . 95 6 29 7 53 7 74 2 74 3 Di s t r i b u t i o n P l a n t 74 4 37 4 L a n d & L a n d R i g h t s In p u t 00 0 74 5 Ot h e r O i s t P l a n t 10 0 DQ D 00 0 25 , 72 5 3, 4 7 0 32 1 41 6 74 6 37 5 S t r u c t u r e s & I m p r o v e m e o t s In p u t 10 8 . 00 0 74 7 Ot h e r O i s t P l a n t 10 0 10 8 , 00 0 61 0 49 1 15 6 24 6 49 7 74 8 3 7 6 - SM M a i n s TO I 31 , 17 8 , 00 0 74 9 Co i n c i d e n t P e a k - A l l 00 1 75 0 Co i n c i d e n t P e a k - S m a l l M a i n s 52 . D0 2 16 . 27 1 79 8 13 , 33 6 95 8 93 4 84 0 75 1 Th r o u g h p u t EO I 75 2 Th e r m s - S m a l l M a i n s 47 , E0 6 90 6 20 2 11 , 89 0 , 4 3 4 01 5 , 76 8 75 3 Di r e c t 1 3 1 D0 6 75 4 Dir e c t 1 4 6 D0 7 75 5 Op e n xx x 75 6 Op e n xx x 75 7 Op e n xx x 75 8 Op e n xx x 75 9 3 7 6 - LG M a i n s Ta 2 99 0 , 00 0 76 0 Co i n c i d e n t P e a k - A l l 52 , 00 1 34 5 , 18 1 15 8 , 48 0 35 5 19 3 33 9 05 4 28 7 44 2 16 6 Ex h i b i t 1 7 . S c h e d u l e 5 19 0 f 5 8 T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t De s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 76 1 Co i n c i d e n t P e a k - S m a l l M a i n s D0 2 76 2 Th r o u g h p u t 47 , EO I 64 4 81 9 47 6 , 96 7 38 9 , 12 2 25 3 26 4 24 3 45 1 22 3 76 3 Th e r m s - S m a l l M a i n s E0 6 76 4 Di r e c t 1 3 1 D0 6 76 5 Dir e c t 1 4 6 D0 7 76 6 Op e n xx x 76 7 Op e n xx x 76 8 Op e n xx x 76 9 Op e n xx x 77 0 37 8 M e a s & R e g S t a t i o n E q u i p - Ge n e r a l T0 3 24 6 00 0 77 1 Co i n c i d e n t P e a k - A l l 52 , DO l 65 0 28 7 47 9 , 89 2 10 5 . 60 2 26 , 42 0 91 9 34 . 45 5 77 2 Co i n c i d e n t P e a k - S m a l l M a i n s D0 2 77 3 Th r o u g h p u t 47 , EO I 59 5 , 71 3 42 6 . 78 6 10 8 24 6 73 5 78 5 16 1 77 4 Th e r m s - S m a l l M a i n s E0 6 77 5 Di r e c t 1 3 1 00 6 77 6 Di r e c t 1 4 6 D0 7 77 7 Op e n xx x 77 8 Op e n xx x 77 9 Op e n xx x 78 0 Op e n xx x 78 1 37 9 M e a s & R e g S t a t i o n E q u i p - Ci t y G a t e T0 3 56 5 . 00 0 78 2 Co i n c i d e n t P e a k - A l l 52 . DO l 29 4 87 4 21 7 60 7 88 5 98 0 77 7 15 , 62 4 78 3 Co i n c i d e n t P e a k - S m a l l M a i n s D0 2 78 4 Th r o u g h p u t 47 , EO I 27 0 , 12 7 19 3 , 52 6 49 . 08 4 94 9 62 3 94 4 78 5 Th e r m s - S m a l l M a i n s E0 6 78 6 Di r e c t 1 3 1 D0 6 78 7 Di r e c t 1 4 6 D0 7 78 8 Op e n xx x 78 9 Op e n xx x 79 0 Op e n xx x 79 1 Op e n xx x 79 2 38 0 S e r v i c e s TI I 36 6 , 00 0 79 3 Al l C u s t o m e r s CO I 79 4 Se r v i c e C o s t 10 0 CO 2 31 , 36 6 , 00 0 97 1 85 9 30 4 69 1 37 . 27 1 45 4 72 5 79 5 Me t e r C o s t C0 3 79 6 Re g u l a t o r C o s t C0 4 79 7 In s t a l l a t i o n s C o s t C0 5 79 8 In d M e a s & R e g C o s t C0 6 79 9 Oi r e c t S c h l 3 1 C0 7 80 0 Oi r e c t S c h 1 4 6 C0 8 80 1 Op e n xx x 80 2 Op e n xx x 80 3 38 1 M e t e r s TI 2 73 9 00 0 80 4 All C u s t o m e r s CO I 80 5 Se r v i c e C o s t CO 2 80 6 Me t e r C o s t 10 0 C0 3 73 9 . 00 0 84 4 52 7 80 4 95 0 41 . 19 4 86 5 46 3 80 7 Re g u l a t o r C o s t C0 4 Ex h i b i t 1 7 , S c h e d u l e 5 20 o f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e CO S As s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I U T I E S Na t u r a l G a s U t i l i t y . I d a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h II I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 80 8 In s t a l l a t i o n s C o s t C0 5 80 9 In d M e a s & R e g C o s t C0 6 81 0 Di r e c t S c h 1 3 1 C0 7 81 1 Dir e c t S c h 1 4 6 C0 8 81 2 Op e n xx x 81 3 Op e n xx x 81 4 38 2 M e t e r I n s t a l l a t i o n s Tl 3 81 5 Al l C u s t o m e r s CO I 81 6 Se r v i c e C o s t CO 2 81 7 Me t e r C o s t C0 3 81 8 Re g u l a t o r C o s t C0 4 81 9 In s t a l l a t i o n s C o s t 10 0 C0 5 82 0 In d M e a s & R e g C o s t C0 6 82 1 Di r e c t S c h 1 3 1 C0 7 82 2 Di r e c t S c h 1 4 6 C0 8 82 3 Op e n xx x 82 4 Op e n xx x 82 5 38 3 H o u s e R e g u l a t o r s Tl 4 82 6 Al l C u s t o m e r s CO I 82 7 Se r v i c e C o s t CO 2 82 8 Me t e r C o s t C0 3 82 9 Re g u l a t o r C o s t 10 0 C0 4 83 0 In s t a l l a t i o n s C o s t C0 5 83 1 In d M e a s & R e g C o s t C0 6 83 2 Di r e c t S o h 1 3 1 C0 7 83 3 Di r e c t S c h 1 4 6 C0 8 83 4 Op e n xx x 83 5 Op e n xx x 83 6 38 4 H o u s e R e g u l a t o r I n s t a l l a t i o n s Tl 3 83 7 Al l C u s t o m e r s CO I 83 8 Se r v i c e C o s t CO 2 83 9 Me t e r C o s t C0 3 84 0 Re g u l a t o r C o s t C0 4 84 1 In s t a l l a t i o n s C o s t 10 0 C0 5 84 2 In d M e a s & R e g C o s t C0 6 84 3 Di r e c t S c h 1 3 1 C0 7 84 4 Di r e c t S c h 1 4 6 C0 8 84 5 Op e n xx x 84 6 Op e n xx x 84 7 38 5 I n d u s t r i a l M e a s & R e g S t a t i o n E q u i p TI 5 37 6 00 0 84 8 Al l C u s t o m e r s CO ! 84 9 Se r v i c e C o s t CO 2 85 0 Me t e r C o s t C0 3 85 1 Re g u l a t o r C o s t C0 4 85 2 In s t a l l a t i o n s C o s t C0 5 85 3 In d M e a s & R e g C o s t 10 0 C0 6 37 6 , 00 0 19 7 89 5 57 9 13 8 52 6 85 4 Di r e c t S c h 1 3 1 C0 7 Ex h i b i t 1 7 , S c h e d u l e 5 21 o f 5 8 T. K n o x Fi l e : 1 0 0 4 G a s C a s e / C D S / A s s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n All o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 85 5 Dir e c t S e b 1 4 6 C0 8 85 6 Op e n xx x 85 7 Op e n xx x 85 8 38 7 O t h e r E q u i p m e n t In p u t 85 9 Ot h e r D i s t P l a n t 10 0 I S 0 5 86 0 To t a l D i s t r i b u t i o n P l a n t 87 . 59 8 , 00 0 87 . 59 8 , 00 0 75 . 11 5 , 37 1 13 1 34 1 93 7 24 0 19 9 , 84 7 21 4 20 1 86 1 86 2 Ge n e r a l P l a n t 86 3 38 9 L a n d & l a n d R i g h t s In p u t 12 4 00 0 86 4 Ge n e r a l P l a n t A l l o e 10 0 DQ D 12 4 00 0 10 5 37 8 78 7 1, 4 7 8 33 3 02 4 86 5 39 0 S t r u c t u r e s & I m p r o v e m e n t s In p u t 75 1 , 00 0 86 6 Ge n e r a l P l a n t A l l o e 10 0 DQ D 75 1 00 0 48 8 04 3 20 8 . 80 9 87 2 70 3 57 4 86 7 39 1 O f f i c e F w n i t u r e & E q u i p m e n t In p u t 16 9 00 0 86 8 Ge n e r a l P l a n t A l l o e 10 0 DQ D 16 9 00 0 99 3 . 44 5 13 9 40 5 93 4 14 0 19 , 07 6 86 9 39 2 T r a n s p o r t a t i o n E q u i p m e n t In p u t 57 6 , 00 0 87 0 Ge n e r a l P l a n t A l l o e 10 0 DQ D 57 6 00 0 48 9 . 49 9 68 9 86 6 54 7 40 0 87 1 39 3 S t o r e s E q u i p m e n t In p u t 73 , 00 0 87 2 Ge n e r a l P l a n t A l l o e 10 0 DQ D 73 . 00 0 62 . 03 7 70 5 87 0 19 6 19 1 87 3 39 4 T o o l s . S h o p & G a r a g e E q u i p m e n t In p u t 37 1 00 0 87 4 Ge n e r a l P l a n t A l l o e 10 0 !: : : J Q I J 37 1 . 00 0 31 5 . 28 5 24 2 4, 4 2 2 99 6 05 4 87 5 39 5 L a b o r a t o r y E q u i p m e n t In p u t 19 2 00 0 87 6 Ge n e r a l P l a n t A l l o e 10 0 DQ D 19 2 . 00 0 16 3 16 6 89 6 28 9 51 6 13 3 87 7 39 6 P o w e r O p e r a t e d E q u i p m e n t In p u t 58 9 . 00 0 87 8 Ge n e r a l P l a n t A l l o e 10 0 !: : : J Q I J 58 9 , 00 0 50 0 . 54 7 23 9 02 1 1. 5 8 2 61 2 87 9 39 7 C o n n n u n i e a t i o n E q u i p m e n t In p u t 07 1 , 00 0 88 0 Ge n e r a l P l a n t A l l o e 10 0 DQ D 07 1 00 0 91 0 . 16 2 12 7 . 71 8 12 . 76 6 87 6 17 , 4 7 7 88 1 39 8 M i s c e l l a n e o u s E q u i p m e n t In p u t 00 0 88 2 Ge n e r a l P l a n t A l l o e 10 0 I S 0 3 27 , 00 0 94 5 22 0 32 2 44 1 88 3 To t a l G e n e r a l P l a n t 94 3 00 0 94 3 00 0 05 0 , 50 7 70 8 71 1 70 . 84 0 96 1 96 . 98 1 88 4 To t a l P l a n t I n S e r v i c e 99 , 34 8 , 00 0 34 8 00 0 84 , 42 8 40 6 84 7 36 5 18 4 20 5 26 6 . 81 9 62 1 20 4 88 5 88 6 Ac c u m u l a t e d R e s e r v e l o r D e p r e c i a t i o n 88 7 Un d e r g r o u n d S t o r a g e P l a n t A c c u m , D e p r , 88 8 35 0 l a n d & L a n d R i g h t s A e e u m . D e p r , VO l (3 . 00 0 ) 88 9 Co i n c i d e n t P e a k F i r m D0 4 89 0 Th r o u g h p u t 10 0 EO I (3 , 00 0 ) 14 9 ) (5 4 5 ) (9 9 ) (2 9 ) (1 7 7 ) 89 1 Sa l e s T b e r m s E0 4 89 2 35 I S t r u c t u r e s & I m p r o v e m e n t s A c c u m , D e p r , VO l (1 4 4 00 0 ) 89 3 Co i n c i d e n t P e a k F i n n D0 4 89 4 Th r o u g h p u t 10 0 EO I (1 4 4 00 0 ) (1 0 3 , 16 6 ) (2 6 , 16 6 ) (4 , 77 1 ) (1 , 39 8 ) (8 , 49 9 ) 89 5 Sa l e s T b e r m s E0 4 89 6 35 2 W e l l s A c c u m . D e p r , UO I 67 0 . 00 0 ) 89 7 Co i n c i d e n t P e a k F i r m D0 4 89 8 Th r o u g h p u t 10 0 EO I 67 0 , 00 0 ) 19 6 . 43 6 ) (3 0 3 , 4 5 2 ) (5 5 32 5 ) (1 6 21 8 ) (9 8 . 56 9 ) 89 9 Sa l e s T h e r m s E0 4 90 0 35 3 l i n e s A c e u m . D e p r , VO l (8 0 , 00 0 ) 90 1 Co i n c i d e n t P e a k F i n n D0 4 Ex h i b i t 1 7 , S c h e d u l e 5 22 o f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h II I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n J Op e n 4 90 2 Th r o u g h p u t 10 0 EO I (8 0 00 0 ) (5 7 . 31 4 ) (1 4 53 7 ) (2 , 65 0 ) (7 7 7 ) 72 2 ) 90 3 Sa l e s T h e r m s E0 4 90 4 35 4 C o m p r e s s o r S t a t i o n E q u i p , A c c u m , O e p r , UO I (2 8 7 00 0 ) 90 5 Co i n c i d e n t P e a k F i n n 00 4 90 6 Th r o u g h p u t 10 0 EO I (2 8 7 . 00 0 ) (2 0 5 , 61 5 ) (5 2 15 0 ) (9 . 50 8 ) 78 7 ) (1 6 94 0 ) 90 7 Sa l e s T h e r m s E0 4 90 8 35 5 M e a s u r i n g & R e g u l a t i n g E q u i p , A c c u m , O e p r VO l 12 7 00 0 90 9 Co i n c i d e n t P e a k F i n n 00 4 91 0 Th r o u g h p u t 10 0 EO I 12 7 00 0 90 , 98 6 23 , 07 7 20 7 23 3 7, 4 9 6 91 1 Sa l e s T h e r m s E0 4 91 2 35 6 P u r i f i c a t i o n E q u i p m e n t A c c u m , O e p r , VO l (6 8 00 0 ) 91 3 Co i n c i d e n t P e a k F i n n 00 4 91 4 Th r o u g h p u t 10 0 EO I (6 8 , 00 0 ) (4 8 71 7 ) (1 2 , 35 6 ) (2 , 25 3 ) (6 6 0 ) 01 4 ) 91 5 Sa l e s T h e r m s E0 4 91 6 35 7 O t h e r E q u i p m e n t A c c u m , O e p r , UO I (1 6 9 . 00 0 ) 91 7 Co i n c i d e n t P e a k F i n n 00 4 91 8 Th r o u g h p u t 10 0 EO I (1 6 9 . 00 0 ) (1 2 1 07 6 ) (3 0 70 9 ) 59 9 ) 64 1 ) 97 5 ) 91 9 Sa l e s T h e r m s E0 4 92 0 To t a l U n d e r g r o u n d S t o r a g e P l a n t A c c u m , O e ~ (2 . 29 4 00 0 ) 29 4 00 0 ) 64 3 , 48 7 ) (4 1 6 , 83 7 ) (7 5 , 99 8 ) (2 2 27 8 ) (1 3 5 , 4 0 0 ) 92 1 92 2 Di s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e d a t i o n 92 3 37 4 L a n d & L a n d R i g h t s A c c u m , O e p r . In p u t 92 4 Ot h e r O i s t P l a n t 10 0 S0 5 92 5 37 5 S t r u c t u r e s & I m p r o v e m e n t s A c c u m . O e p r , In p u t (4 0 , 00 0 ) 92 6 Ot h e r O i s t P l a n t 10 0 S0 5 (4 0 00 0 ) (3 4 30 0 ) 62 6 ) (4 2 8 ) (9 1 ) (5 5 4 ) 92 7 3 7 6 - SM M a i n s A c c u m , O e p r , TO I (8 , 86 2 00 0 ) 92 8 Co i n c i d e n t P e a k - A l l DO l 92 9 Co i n c i d e n t P e a k - S m a l l M a i n s 52 . 00 2 62 5 07 8 ) (3 . 79 0 88 2 ) (8 3 4 19 6 ) 93 0 Th r o u g h p u t EO I 93 1 Tb e r m s - S m a l l M a i n s 47 . E0 6 23 6 , 92 2 ) (3 , 37 9 . 72 4 ) (8 5 7 , 19 9 ) 93 2 Di r e c t 1 3 \ 00 6 93 3 Di r e c t 1 4 6 00 7 93 4 Op e n xx x 93 5 Op e n xx x 93 6 Op e n xx x 93 7 Op e n xx x 93 8 3 7 6 - LG M a i n s A c c u m , O e p r , T0 2 54 4 00 0 ) 93 9 Co i n c i d e n t P e a k - A l l 52 , 00 1 (2 . 37 1 , 51 4 ) (1 . 75 0 10 2 ) (3 8 5 11 6 ) (9 6 . 35 2 ) (1 4 29 0 ) (1 2 5 . 65 4 ) 94 0 Co i n c i d e n t P e a k - S m a l l M a i n s 00 2 94 1 Th r o u g h p u t 47 , EO I 17 2 , 4 8 6 ) 55 6 , 4 3 1 ) (3 9 4 . 75 7 ) (7 1 97 2 ) (2 1 , 09 8 ) (1 2 8 . 22 8 ) 94 2 Th e r m s - S m a l l M a i n s E0 6 94 3 Di r e c t 1 3 1 00 6 94 4 Di r e c t \ 4 6 00 7 94 5 Op e n xx x 94 6 Op e n xx x 94 7 Op e n xx x 94 8 Op e n xx x Ex h i b i t 1 7 , S c h e d u l e 5 23 of T, K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xl s Av i s l a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e I T U p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 94 9 37 8 M e a s & R e g S t a t i o n E q u i p - Ge o , A c c u m , D e p l T0 3 (9 8 00 0 ) 95 0 Co i n c i d e n t P e a k - A l l 52 , DO l (5 1 14 6 ) (3 7 74 4 ) 30 6 ) 07 8 ) (3 0 8 ) (2 , 71 0 ) 95 1 Co i n c i d e o t P e a k - S m a l l M a i n s D0 2 95 2 Th r o u g h p u t 47 , EO I (4 6 85 4 ) (3 3 56 7 ) (8 , 51 4 ) 55 2 ) (4 5 5 ) (2 . 76 5 ) 95 3 Th e r m s - S m a l l M a i n s E0 6 95 4 Dir e c t 1 3 1 D0 6 95 5 Di r e c t 1 4 6 D0 7 95 6 Op e n xx x 95 7 Op e n xx x 95 8 Op e n xx x 95 9 Op e n xx x 96 0 37 9 M e a s & R e g S t a t i o n E q u i p - Cit y G a t e A c c u m . T0 3 (8 2 . 00 0 ) 96 \ Co i n c i d e n t P e a k - A l l 52 , DO l (4 2 79 6 ) (3 1 . 58 2 ) (6 , 95 0 ) (1 , 73 9 ) (2 5 8 ) 26 8 ) 96 2 Co i n c i d e o t P e a k - S m a l l M a i n s D0 2 96 3 Th r o u g h p u t 47 , EO I (3 9 . 20 4 ) (2 8 , 08 7 ) 12 4 ) 29 9 ) (3 8 1 ) 31 4 ) 96 4 Th e r m s - S m a l l M a i n s E0 6 96 5 Di r e c t 1 3 1 D0 6 96 6 Di r e c t 1 4 6 D0 7 96 7 Op e n xx x 96 8 Op e n xx x 96 9 Op e n xx x 97 0 Op e n xx x 97 1 38 0 S e r v i c e s A c c w n , D e p r , Tl i (1 0 , 29 2 , 00 0 ) 97 2 Al l C u s t o m e r s CO I 97 3 Se r v i c e C o s t 10 0 CO 2 (1 0 . 29 2 , 00 0 ) (1 0 , 16 2 67 2 ) (9 9 . 97 7 ) (1 2 23 0 ) 44 6 ) (1 4 67 6 ) 97 4 Me t e r C o s t C0 3 97 5 Re g u l a t o r C o s t C0 4 97 6 In s t a l l a t i o o s C o s t C0 5 97 7 In d M e a s & R e g C o s t C0 6 97 8 Di r e c t S c h 1 3 C0 7 97 9 Di r e c t S c b 1 4 6 C0 8 98 0 Op e n xx x 98 1 Op e n xx x 98 2 38 1 M e t e r s A c c u m , D e p r , TI 2 (2 , 29 3 , 00 0 ) 98 3 All C u s t o m e r s CO ! 98 4 Se r v i c e C o s t CO 2 98 5 Me t e r C o s t 10 0 C0 3 29 3 , 00 0 ) 98 8 . 64 8 ) (2 7 3 , 89 1 ) (1 4 01 7 ) 71 8 ) (1 1 , 72 6 ) 98 6 Re g u l a t o r C o s t C0 4 98 7 In s t a l l a t i o n s C o s t C0 5 98 8 lo d M e a s & R e g C o s t CO 6 98 9 Di r e c t S c h 1 3 1 C0 7 99 0 Di r e c t S c b 1 4 6 C0 8 99 1 Op e o xx x 99 2 Op e n xx x 99 3 38 2 M e t e r I n s t a l l a t i o n s A c c w n , D e p r , Tl 3 99 4 Al l C u s t o m e r s CO I 99 5 Se r v i c e C o s t CO 2 Ex h i b i t 1 7 , S c h e d u l e 5 24 o f 5 8 T, K n o x Rl e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xls Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cla s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n AJ l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 99 6 Me t e r C o s t C0 3 99 7 Re g u l a t o r C o s t C0 4 99 8 In s t a l l a t i o n s C o s t 10 0 C0 5 99 9 In d M e a s & R e g C o s t C0 6 10 0 0 Di r e c t S o h 1 3 1 C0 7 10 0 1 Di r e c t S o h 1 4 6 C0 8 10 0 2 Op e n xx x 10 0 3 Op e n xx x 10 0 4 38 3 H o u s e R e g u l a t o r s A c c w n , O e p r , TI 4 10 0 5 Al l C u s t o m e r s CO I 10 0 6 Se r v i c e C o s t CO 2 10 0 7 Me t e r C o s t C0 3 10 0 8 Re g u l a t o r C o s t 10 0 C0 4 10 0 9 In s t a l l a t i o n s C o s t C0 5 10 1 0 Io d M e a s & R e g C o s t C0 6 10 1 1 Dir e c t S o h 1 3 1 C0 7 10 1 2 Di r e c t S o h 1 4 6 C0 8 10 1 3 Op e n xx x 10 1 4 Op e n xx x 10 1 5 38 4 H o u s e R e g u l a t o r I n s t a l l a t i o n s A c c u m , D e p r , Tl 3 10 1 6 Al l C u s t o m e r s CO I 10 1 7 Se r v i c e C o s t CO 2 10 1 8 Me t e r C o s t C0 3 10 1 9 Re g u l a t o r C o s t C0 4 10 2 0 In s t a l l a t i o n s C o s t 10 0 C0 5 10 2 1 Io d M e a s & R e g C o s t C0 6 10 2 2 Di r e c t S c h 1 3 1 C0 7 10 2 3 Di r e c t S c h 1 4 6 C0 8 10 2 4 Op e n xx x 10 2 5 Op e n xx x 10 2 6 38 5 I o d u s t r i a l M e a s & R e g S t a t i o n E q u i p A c c w n , Tl 5 (1 8 6 , 00 0 ) 10 2 7 Al l C u s t o m e r s CO I 10 2 8 Se r v i c e C o s t CO 2 10 2 9 Me t e r C o s t C0 3 10 3 0 Re g u l a t o r C o s t C0 4 10 3 1 In s t a l l a t i o n s C o s t C0 5 10 3 2 In d M e a s & R e g C o s t 10 0 C0 6 (1 8 6 . 00 0 ) (9 7 . 89 5 ) (1 9 , 57 9 ) (6 8 52 6 ) 10 3 3 Di r e c t S c h 1 3 1 C0 7 10 3 4 Di r e c t S o h 1 4 6 C0 8 10 3 5 Op e n xx x 10 3 6 Op e n xx x 10 3 7 38 7 O t h e r E q u i p m e n t A c c w n , D e p r , In p u t 10 3 8 Oth e r O i s t P l a n t 10 0 S0 5 10 3 9 To t a l O i s b i b u t i o n P l a u t A c c u m u l a t e d J (2 6 , 39 7 , 00 0 ) (2 6 . 39 7 00 0 ) (2 2 79 3 , 74 0 ) 88 0 , 65 4 ) (2 9 9 56 0 ) (6 3 . 62 4 ) (3 5 9 . 42 1 ) 10 4 0 10 4 1 Ge n e r a l P l a n t A c c u m u l a t e d D e p r . x i a t i o n 10 4 2 38 9 L a n d & L a n d R i g h t s A c c w n , O e p r , In p u t 00 0 ) Ex h i b i t 1 7 , S c h e d u l e 5 25 o f 5 8 T, K n o x Rle : J D 0 4 G a s Ca s e l C O S I A s s i g n G Ba s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e m t p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n 1 Op e n 2 Op e n 3 Op e n 4 10 4 3 Ge n e r a l P l a n t A l l o c 10 0 S0 3 (2 , 00 0 ) 70 0 ) (2 3 9 ) (2 4 ) (5 ) (3 3 ) 10 4 4 39 0 S t r u c t u r e s & I m p r o v e m e n t s A e e w n , D e p r . In p u t (1 7 4 00 0 ) 10 4 5 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (1 7 4 00 0 ) (1 4 7 . 86 9 ) (2 0 . 75 0 ) 07 4 ) (4 6 7 ) 83 9 ) 10 4 6 39 1 O f f i c e F w n i t u r e & E q u i p m e n t A e e w n , D e p r , In p u t (7 9 7 . 00 0 ) 10 4 7 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (7 9 7 , 00 0 ) (6 7 7 , 31 0 ) (9 5 , 04 3 ) (9 . 50 0 ) (2 . 14 1 ) (1 3 00 6 ) 10 4 8 39 2 T r a n s p o r t a t i o n E q u i p m e n t A c c w n , D e p r , In p u t (1 3 7 00 0 ) 10 4 9 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (1 3 7 , 00 0 ) (1 1 6 , 42 6 ) (1 6 . 33 7 ) 63 3 ) (3 6 8 ) (2 , 23 6 ) 10 5 0 39 3 S t o r e s E q u i p m e n t A e e w n , D e p r , In p u t (1 5 00 0 ) 10 5 1 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (1 5 . 00 0 ) (1 2 . 74 7 ) (1 , 78 9 ) (1 7 9 ) (4 0 ) (2 4 5 ) 10 5 2 39 4 T o o l s , S h o p & G a r a g e E q u i p , A e e w n , D e p r , In p u t (1 3 0 00 0 ) 10 5 3 Ge n e r a l P l a n t A l l o c 10 0 S0 3 (1 3 0 , 00 0 ) (1 1 0 . 47 7 ) (1 5 , 50 3 ) 55 0 ) (3 4 9 ) 12 1 ) 10 5 4 39 5 l a b o r a t o r y E q u i p m e n t A e e w n , D e p r , In p u t (7 7 00 0 ) 10 5 5 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (7 7 . 00 0 ) (6 5 43 6 ) 18 2 ) (9 1 8 ) (2 0 7 ) (1 , 25 7 ) 10 5 6 39 6 P o w e r O p e r a t e d E q u i p m e n t A e e w n , D e p r , In p u t (3 0 6 . 00 0 ) 10 5 7 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (3 0 6 . 00 0 ) (2 6 0 04 6 ) (3 6 . 49 1 ) 64 7 ) (8 2 2 ) 99 3 ) 10 5 8 39 7 C o m m u n i c a t i o n E q u i p m e n t A e e w n , D e p r , In p u t (4 2 5 . 00 0 ) 10 5 9 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (4 2 5 00 0 ) (3 6 1 17 5 ) (5 0 68 2 ) (5 , 06 6 ) 14 1 ) (6 . 93 5 ) 10 6 0 39 8 M i s c e l l a n e o u s E q u i p m e n t A c c w n , D e p r , In p u t (1 3 . 00 0 ) 10 6 1 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (1 3 00 0 ) (1 1 04 8 ) (1 . 55 0 ) (1 5 5 ) (3 5 ) (2 1 2 ) 10 6 2 To t a l G e n e r a l P l a n t A e e w n u l a t e d D e p l 07 6 , 00 0 ) (2 . 07 6 . 00 0 ) (1 . 76 4 , 23 6 ) (2 4 7 56 6 ) (2 4 74 6 ) 57 6 ) (3 3 , 87 7 ) 10 6 3 10 6 4 To t a l A e e w n u l a t e d D e p r e c i a t i o n (3 0 , 76 7 00 0 ) (3 0 , 76 7 00 0 ) (2 6 20 1 , 4 6 3 ) (3 . 54 5 , 05 7 ) (4 0 0 . 30 3 ) (9 1 , 4 7 8 ) (5 2 8 , 69 8 ) 10 6 5 10 6 6 A c c u m u l a t e d A m o r t i z a t i o n 10 6 7 3 0 3 , 1 X M i s c e l l a n e o u s - Co m p u t e r S o f t w a r e In p u t (2 9 7 , 00 0 ) 10 6 8 Ge n e r a l P l a n t A l l o e 10 0 S0 3 (2 9 7 , 00 0 ) (2 5 2 39 8 ) (3 5 . 41 8 ) (3 . 54 0 ) (7 9 8 ) 84 7 ) 10 6 9 le a s e h o l d I m p r o v e m e n t s In p u t (3 2 9 , 00 0 ) 10 7 0 Ge n e r a l P l a n t A l l o e 10 0 DQ D (3 2 9 . 00 0 ) (2 7 9 , 59 2 ) (3 9 , 23 4 ) (3 , 92 2 ) (8 8 4 ) (5 . 36 9 ) 10 7 1 In t a n g i b l e D i s t r i b u t i o n P l a n t In p u t 10 7 2 Di s t r i b u t i o n P l a n t 10 0 SI 5 10 7 3 To t a l A e e w n u l a t e d A m o r t i z a t i o n (6 2 6 , 00 0 ) (6 2 6 , 00 0 ) (5 3 1 99 0 ) (7 4 65 1 ) 46 2 ) 68 1 ) (1 0 21 5 ) 10 7 4 10 7 5 Ne t P l a n t 67 , 95 5 . 00 0 67 . 95 5 . 00 0 57 . 69 4 95 3 22 7 , 65 6 77 6 44 0 17 3 66 0 08 2 29 1 10 7 6 10 7 7 A e e w n u l a t e d D e f e r r e d I n c o m e T a x e s In p u t 19 2 00 0 ) 10 7 8 Pl a n t i n S e r v i c e 10 0 I S 1 7 (7 , 19 2 . 00 0 ) 11 1 94 1 ) (8 5 7 . 65 4 ) (8 5 . 72 7 ) (1 9 . 31 6 ) (1 1 7 36 2 ) 10 7 9 To t a l A c c w n D e f e r r e d I n c o m e T a x 19 2 , 00 0 ) (7 , \9 2 , 00 0 ) (6 , 11 1 94 1 ) (8 5 7 , 65 4 ) (8 5 72 7 ) (1 9 31 6 ) (1 1 7 36 2 ) 10 8 0 \0 8 1 M i s c e l l a n e o u s R a t e B a s e It e m s \0 8 2 Cu s t o m e r A d v a n c e s In p u t (1 . 00 0 ) 10 8 3 Dir e c t S e h 1 0 I 10 0 QI Q : J 00 0 ) 00 0 ) 10 8 4 Ga s I n v e n t o r y In p u t 57 2 . 00 0 10 8 5 Un d e r g r o u n d S t o r a g e P l a n t 10 0 Ci l l : : J 57 2 00 0 12 6 22 6 28 5 . 64 4 52 , 07 9 \5 . 26 7 78 5 10 8 6 Ga i n o n S a l e o f O f f i c e B u i l d i n g In p u t (1 9 7 , 00 0 ) 10 8 7 Ge n e r a l P l a n t A l l o e 10 0 DQ D (\ 9 7 . 00 0 ) (\ 6 7 , 41 5 ) (2 3 , 49 3 ) 34 8 ) (5 2 9 ) 21 5 ) 10 8 8 De m a n d S i d e M a n a g e m e n t I n y e s t r u e n t In p u t 94 1 , 00 0 10 8 9 DS M C o i n c i d e n t P e a k - A l l 52 , DO l 49 1 10 8 36 2 42 2 79 , 75 2 95 3 95 9 26 . 02 1 Ex h i b i t 1 7 , S c h e d u l e 5 26 o f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e . xl s Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h II I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 10 9 0 DS M Th r o u g h p u t 47 . EO I 44 9 89 2 32 2 31 6 74 9 90 4 36 9 55 4 10 9 1 Op e n 10 9 2 Op e n 10 9 3 To t a l M i s c e l l a n e o u s R a t e B a s e I t e m s 31 5 , 00 0 31 5 00 0 64 2 54 8 42 3 65 3 58 8 06 6 14 2 , 14 5 10 9 4 10 9 5 To t a l R a t e B a s e 07 8 , 00 0 63 . 07 8 . 00 0 22 5 . 56 0 79 3 65 5 77 5 . 30 1 17 6 . 41 0 10 7 , 07 4 10 9 6 10 9 7 10 9 8 Ra t e o f R e t u r n 00 % 00 % 76 % 04 % 27 % 44 % 88 % 10 9 9 11 0 0 N o n - Ad d i t i v e I n p u t I t e m s 11 0 1 In t e r e s t E x p e n s e In p u t 90 2 00 0 11 0 2 Ra t e B a s e 10 0 OQ I J 90 2 . 00 0 44 8 , 72 3 35 8 . 55 9 66 9 11 6 93 3 Rl e : 1 0 0 4 G a s C a s e / C O S / A s s i g n G Ba s e C a s e , xl s Ex h i b ~ 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 27 o f 5 8 As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 10 : 0 4 A M (b b ) (b c ) (b d ) (b e ) (b f ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t So u r c e / D e s c r i p t i o n Al l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 Co m m o d i t y A l l o c a t o r s EO I Th r o u g h p u t 15 5 , 65 3 97 7 94 5 92 9 . 52 4 35 7 30 3 69 1 . 03 0 19 9 , 85 1 In p u t I T o m P r o f o r m a R e v e n u e S t u d y 10 0 , 00 0 % 71 . 6 4 3 % 18 , 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % E0 2 Th r o u g h p u t E x c l S p e c C o n t 15 5 , 65 3 50 . 97 7 . 94 5 92 9 . 52 4 35 7 30 3 69 1 . 03 0 19 9 . 85 1 Al l S c h e d u l e s E x c e p t S p e c i a l C o n t r a c t 10 0 , 00 0 % 71 . 6 4 3 % 18 , 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % E0 3 Fi r m T h e r m s 26 4 77 2 50 , 97 7 . 94 5 12 , 92 9 . 52 4 35 7 30 3 Fi r m S c h e d u l e s 1 0 1 - 1 2 1 10 0 , 00 0 % 76 , 93 1 % 19 , 51 2 % 3. 5 5 7 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 4 Sa l e s T h e r m s 95 5 , 80 2 50 , 97 7 94 5 92 9 . 52 4 35 7 . 30 3 69 1 . 03 0 Sa l e s S c h e d u l e s 1 0 1 - 13 1 10 0 , 00 0 % 76 , 13 7 % 19 . 3 1 1 % 52 1 % 1. 0 3 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 5 In d u s t r i a l T h e r m s 24 8 . 18 4 35 7 . 30 3 69 1 , 03 0 19 9 . 85 1 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 00 0 % 32 . 5 2 3 % 53 4 % 57 , 94 3 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % E0 6 Th e r m s - S m a l l M a i n s 63 , 90 7 , 46 9 97 7 , 94 5 12 . 92 9 52 4 Sc h e d u l e s 1 0 1 - 11 1 10 0 , 00 0 % 79 . 76 8 % 20 , 23 2 % 0. 0 0 0 % 00 0 % 0.0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 7 Pu r c h a s e d G a s - C o m m o d i t y 30 , 12 2 74 6 22 , 93 4 46 8 81 6 . 86 4 06 0 , 52 7 31 0 88 7 In p u t I T o m P r o f o r m a G a s S u p p l y 10 0 . 00 0 % 76 , 13 7 % 19 . 31 1 % 52 1 % 1. 0 3 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 8 Op e n Op e n E0 9 Op e n Op e n De m a n d A l l o c a t o r s 00 1 Co i n c i d e n t P e a k - A l l 40 7 , 74 1 30 0 . 90 0 21 4 16 , 56 6 45 7 60 4 In p u t I T o m P e a k S t u d y 10 0 , 00 0 % 73 , 79 7 % 16 , 23 9 % 06 3 % 60 3 % 29 8 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 2 Co i n c i d e n t P e a k - S m a l l M a i n s 36 7 . 11 4 30 0 90 0 21 4 Sc h e d u l e s 1 0 1 - 11 1 10 0 , 00 0 % 81 . 9 6 4 % 18 , 03 6 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 0.0 0 0 % 00 3 Co i n c i d e n t P e a k - I n d 40 , 62 7 56 6 45 7 60 4 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 0. 0 0 0 % 40 . 77 6 % 04 8 % 53 , 17 6 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 4 Co i n c i d e n t P e a k F i r m 38 3 , 68 0 30 0 , 90 0 66 , 21 4 16 . 56 6 In p u t I T o m P e a k S t u d y 10 0 , 00 0 % 78 . 4 2 5 % 17 . 25 8 % 31 8 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 5 Pu r c h a s e d G a s - D e m a n d 51 5 , 21 6 24 2 89 4 07 6 , 12 4 19 6 . 19 8 In p u t I T o m P r o f o r m a G a s S u p p l y 10 0 . 00 0 % 76 . 93 1 % 19 . 5 1 2 % 3. 5 5 7 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 6 Di r e c t 1 3 1 10 0 10 0 Di r e c t A s s i g n m e n t S c h e d u l e 1 3 1 00 7 Di r e c t 1 4 6 10 0 10 0 Di r e c t A s s i g n m e n t S c h e d u l e 1 4 6 00 8 Op e n Op e n Cu s t o m e r A l l o c a t o r s CO I Al l C u s t o m e r s 70 5 , 12 7 69 8 , 03 2 86 7 12 0 Un w e i g h t e d C u s t o m e r s 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % CO 2 Se r v i c e C o s t 70 6 . 91 5 69 8 03 2 86 7 84 0 16 8 00 8 Wt d A v g S e r v i c e C o s t 10 0 , 00 0 % 98 , 74 3 % 97 1 % 11 9 % 02 4 % 14 3 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % C0 3 Me t e r C o s t 80 4 86 2 69 8 03 2 96 . 13 8 92 0 65 6 11 6 We i g h t e d A v e r a g e M e t e r C o s t 10 0 , 00 0 % 86 , 72 7 % 11 . 9 4 5 % 61 1 % 20 6 % 51 1 % 0.0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % C0 4 Re g u l a t o r C o s t 70 5 . 12 7 69 8 , 03 2 86 7 12 0 Op e n 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % C0 5 In s t a l l a t i o n s C o s t 70 5 . 12 7 69 8 , 03 2 86 7 12 0 Op e n 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 0. 0 0 0 % 00 0 % 0. 0 0 0 % 0. 0 0 0 % C0 6 In d M e a s & R e g C o s t 22 8 12 0 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 00 0 % 52 , 63 2 % 10 , 52 6 % 36 , 84 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % Ex h i b i t 1 7 . S c h e d u l e 5 28 o f 5 8 T, K n o x Fi l e : 1 0 0 4 G a s C a s e / C D S As s i g n G B a s e C a s e , xls Av i s t a C o r p o r a t i o n As s i g n A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 10 : 0 4 A M (b b ) (b e ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t So u r c e I D e s c r i p t i o n Al l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n l Op e n 3 Op e n 4 C0 7 Di r e c t S c h 1 3 1 Di r e c t A s s i g n m e n t S c h e d u l e 1 3 1 C0 8 Di r e c t S c h 1 4 6 Di r e c t A s s i g n m e n t S c h e d u l e 1 4 6 C0 9 Op e n Op e n CI O Di r e c t S c h 1 0 1 69 8 03 2 69 8 . 03 2 Di r e c t A s s i g n m e n t S c h e d u l e 1 0 1 Nu m b e r o f C u s t o m e r s ( A v e r a g e ) 58 . 76 1 16 9 57 2 Nu m b e r o f C u s t o m e r s ( A n n u a l i z e d : 70 5 , 12 7 69 8 . 03 2 86 7 12 0 In p u t t r o m P r o f o n n a R e v e n u e S t u d y Cu s t o m e r W e i g h t i n g s Al l C u s t o m e r s Se r v i c e C o s t Me t e r C o s t Re g u l a t o r C o s t In s t a l l a t i o n s C o s t In d M e a s & R e g C o s t Di r e c t S c h 1 3 1 Di r e c t S c h 1 4 6 Op e n Di r e c t S c h 1 0 1 Re v e n u e A l l o c a t o r C a l c u l a t i o n Fr o m S a l e o f G a s 95 2 00 0 11 4 00 0 93 1 00 0 52 2 00 0 38 5 , 00 0 In p u t Fr o m T r a n s p o r t o f G a s 44 4 00 0 44 4 00 0 In p u t Op e n In p u t Op e n In p u t RO I Re v e n u e s F r o m R e t a i l R a t e s 51 . 39 6 . 00 0 11 4 00 0 93 1 00 0 52 2 00 0 38 5 , 00 0 44 4 00 0 Ra t e R e v e n u e s 10 0 , 00 0 % 78 , 04 9 % 17 . 3 7 7 % 96 1 % 74 9 % 86 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % R0 3 Un c o l l e c t i b l e s A l l o c a t o r 39 6 . 00 0 40 . 11 4 00 0 93 1 00 0 52 2 00 0 38 5 , 00 0 44 4 00 0 In p u t 10 0 , 00 0 % 78 , 04 9 % 17 . 3 7 7 % 96 1 % 74 9 % 86 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % In c o m e T a x A l l o c a t o r C a l c u l a t i o n Re v e n u e s (5 2 55 2 , 00 0 ) (4 1 00 8 , 34 1 ) 11 0 , 4 3 0 ) ( 1 . 54 9 , 58 1 ) (3 9 2 68 2 ) (4 9 0 96 5 ) Li n e 6 9 5 Ex p e n s e s w l o I n c o m e T a x 48 , 24 9 , 00 0 38 . 07 8 , 90 0 13 1 86 7 44 2 , 26 6 35 6 , 80 8 23 9 , 15 9 Li n e 6 5 5 In t e r e s t E x p e n s e 90 2 , 00 0 44 8 , 72 3 35 8 , 55 9 35 , 66 9 11 6 93 3 Li n e 1 1 0 2 R0 2 In c o m e T a x A l l o c a t o r 1,4 0 1 , 00 0 48 0 . 71 8 62 0 , 00 4 71 , 64 7 75 8 20 0 . 87 3 = R e v - E x p - I n t 10 0 , 00 0 % 34 . 3 1 2 % 44 , 25 4 % 11 4 % 1.9 8 1 % 14 . 33 8 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % Su m m e d A l l o c a t o r s SO l Ra t e B a s e 63 , 07 8 . 00 0 22 5 , 56 0 79 3 . 65 5 77 5 , 30 1 17 6 , 4 1 0 10 7 07 4 Li n e 1 0 9 5 10 0 . 00 0 % 84 , 38 1 % 12 , 35 6 % 1. 2 2 9 % 28 0 % 1. 7 5 5 % 00 0 % 00 0 % 0.0 0 0 % 00 0 % 0.0 0 0 % S0 2 Ad m i n & G e n E x p A l l o c 06 9 , 00 0 58 1 56 5 35 2 03 7 60 . 76 4 07 6 55 7 Li n e 3 4 1 - S u m L i n e s 1 1 - 13 9 10 0 10 0 , 00 0 % 90 . 3 8 4 % 94 5 % 1. 1 9 9 % 27 8 % 1. 1 9 5 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 10 1 S0 3 Ge n e r a l P l a n t A l l o c 63 9 , 00 0 78 . 72 6 , 88 8 04 7 32 9 10 4 24 2 24 8 , 80 3 51 1 73 8 Li n e 7 4 1 + L i n e 8 6 0 10 2 10 0 , 00 0 % 84 , 98 2 % 11 . 9 2 5 % 1. 1 9 2 % 26 9 % 1. 6 3 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % Ex h i b i t 1 7 . S c h e d u l e 5 29 o f 5 8 T. K n o x Fil e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xl s Av i s t a C o r p o r a t i o n As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 10 : 0 4 A M (b b ) (b c ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t So u r c e / D e s c r i p t i o n AJ l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Op e n 2 Op e n 3 Op e n 4 10 3 S0 4 Ot h e r D i s t O & M E x p 89 2 , 00 0 62 4 74 5 19 0 , 84 3 61 8 49 6 29 8 Su m L i n e s 2 3 5 - 2 5 2 25 9 - 2 7 8 10 4 10 0 . 00 0 % 85 , 87 4 % 10 , 08 7 % 1. 8 3 0 % 39 6 % 1.8 1 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 10 5 S0 5 Ot h e r D i s t P l a n t 87 . 46 0 00 0 99 7 03 6 11 5 , 38 0 93 5 76 3 19 9 53 3 21 2 28 8 Su m L i n e s 7 4 8 - 8 5 7 10 6 10 0 , 00 0 % 85 , 75 0 % 11 . 5 6 6 % 07 0 % 22 8 % 1.3 8 6 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 10 7 S0 6 Ma i n s & S e r v i c e s P l a n t 53 4 00 0 83 4 69 9 99 9 61 3 62 9 58 9 13 1 98 4 93 8 , 11 5 Su m L i n e s 7 4 8 - 7 6 9 & 7 9 2 - 8 0 2 10 8 10 0 , 00 0 % 86 . 3 7 6 % 11 . 4 6 0 % 80 2 % 16 8 % 1. 1 9 5 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 10 9 S0 7 Me t e r s , H s e R e g & I n s t a l l P l a n 73 9 , 00 0 84 4 52 7 80 4 95 0 19 4 13 . 86 5 46 3 Su m L i n e s 8 0 3 - 8 4 6 11 0 10 0 . 00 0 % 86 , 72 7 % 11 . 9 4 5 % 61 1 % 20 6 % 0. 5 1 1 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % II I S0 8 Me a s & R e g P l a n t - Ge n e r a l 24 6 , 00 0 90 6 , 67 7 21 3 84 7 15 6 70 4 61 6 Su m L i n e s 7 7 0 - 7 8 0 11 2 10 0 , 00 0 % 72 , 76 7 % 17 , 16 3 % 70 4 % 77 9 % 58 7 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 11 3 S0 9 Me a s & R e g P l a n t - Ci t y G a t e 56 5 00 0 41 1 13 4 96 9 92 9 4, 4 0 0 56 8 Su m L i n e s 7 8 1 - 7 9 1 11 4 10 0 , 00 0 % 72 . 76 7 % 17 , 16 3 % 70 4 % 77 9 % 58 7 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 11 5 S1 0 Ot h e r C u s t o m e r A c c t g E x p 04 5 . 00 0 98 9 . 44 5 47 . 30 9 26 5 31 5 66 6 Su m L i n e s 2 8 5 - 3 0 4 11 6 10 0 , 00 0 % 97 , 28 3 % 2. 3 1 3 % 25 7 % 06 4 % 08 1 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % 11 7 SI I Ot h e r C u s t o m e r I n f o E x p 26 1 00 0 22 3 49 2 24 , 07 3 94 9 04 0 44 6 Su m L i n e s 3 1 0 - 3 2 1 11 8 10 0 , 00 0 % 85 , 62 9 % 22 3 % 1. 8 9 6 % 39 9 % 85 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 11 9 SI 2 Ot h e r S a l e s E x p 23 0 00 0 22 7 . 68 6 24 0 Su m L i n e s 3 2 7 - 3 3 8 12 0 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 12 1 SI 3 La b o r E x p e n s e 36 2 34 2 00 4 . 64 1 25 6 90 8 41 , 07 5 10 . 12 5 49 , 59 4 In p u t t r o m L a b o r S t u d y 12 2 10 0 , 00 0 % 89 . 3 6 2 % 64 1 % 1. 2 2 2 % 0.3 0 1 % 1. 4 7 5 % 00 0 % 00 0 % 00 0 % 00 0 % 0.0 0 0 % 12 3 SI 4 Un d e r g r o u n d S t o r a g e P l a n t 04 1 00 0 61 1 51 7 91 5 , 98 8 16 7 00 2 95 6 29 7 , 53 7 Li n e 7 4 1 12 4 10 0 , 00 0 % 71 . 6 4 3 % 18 , 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 00 0 % 12 5 SI 5 Di s t r i b u t i o n P l a n t 59 8 00 0 75 , 11 5 37 1 13 1 34 1 93 7 . 24 0 19 9 , 84 7 21 4 20 1 Li n e 8 6 0 12 6 10 0 , 00 0 % 85 , 75 0 % 11 . 56 6 % 1. 0 7 0 % 22 8 % 38 6 % 00 0 % 00 0 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 12 7 SI 6 Ge n e r a l P l a n t 70 9 , 00 0 70 1 51 8 80 0 03 6 79 . 96 3 18 . 01 6 10 9 . 46 7 Li n e 8 8 3 + L i n e 7 0 6 12 8 10 0 . 00 0 % 84 , 98 3 % 11 . 9 2 5 % 1.1 9 2 % 26 9 % 63 2 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 12 9 SI 7 Pl a n t i n S e r v i c e 99 , 34 8 00 0 42 8 , 4 0 6 84 7 36 5 18 4 20 5 26 6 81 9 62 1 20 4 Li n e 8 8 4 13 0 10 0 , 00 0 % 84 , 98 2 % 11 . 9 2 5 % 1.1 9 2 % 26 9 % 1. 6 3 2 % 00 0 % 0. 0 0 0 % 00 0 % 0. 0 0 0 % 00 0 % 13 1 SI 8 Ne t P l a n t 95 5 . 00 0 69 4 95 3 22 7 , 65 6 77 6 , 44 0 17 3 . 66 0 08 2 , 29 1 Li n e 1 0 7 5 13 2 10 0 , 00 0 % 84 . 90 2 % 12 . 10 8 % 1. 1 4 3 % 25 6 % 1. 5 9 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 13 3 S1 9 Me a s & R e g P l a n t - In d u s t r i a l 37 6 00 0 19 7 89 5 39 . 57 9 13 8 , 52 6 Su m L i n e s 8 4 7 - 8 5 7 13 4 10 0 , 00 0 % 00 0 % 00 0 % 52 , 63 2 % 10 . 52 6 % 36 , 84 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 13 5 S2 0 Se r v i c e s P l a n t 36 6 00 0 97 1 85 9 30 4 69 1 27 1 45 4 72 5 Su m L i n e s 7 9 2 - 8 0 2 13 6 10 0 . 00 0 % 98 . 74 3 % 97 1 % 11 9 % 02 4 % 14 3 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 13 7 S2 1 Di s t r i b u t i o n M a i n s P l a n t 47 , 16 8 , 00 0 86 2 84 0 69 4 92 3 59 2 , 31 8 12 4 53 0 89 3 . 39 0 Su m L i n e s 7 4 8 - 76 9 13 8 10 0 , 00 0 % 78 , 15 2 % 18 . 4 3 4 % 25 6 % 26 4 % 1.8 9 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 13 9 S2 2 Op e n Op e n 14 0 14 1 14 2 14 3 14 4 14 5 14 6 Fil e : 1 0 0 4 G a s C a s e / C O S t A s s i g n G B a s e C a s e , xl s Ex h i b i j 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 30 o f 5 8 As s i g n AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Fu n c t i o n a l A l l o c a t i o n T a b l e s 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 10 : 0 4 A M (a h ) (a i ) (a j ) (a k ) (a l ) (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a v ) (a w ) (a x ) Pr o d u c t i o n F u n c t i o n F a c t o r T a b l e ( p f a c t o r ) 10 C l a s s Fa c t o r N a m e PO I P0 2 P0 3 P0 4 P0 5 To t a l F a c t o r 10 0 10 0 10 0 10 0 EO I Th r o u g h p u t 10 0 00 4 Co i n c i d e n t P e a k F i n n 14 E 0 4 Sa l e s T h e n n s 10 0 EO I Th r o u g h p u t 16 x x x Op e n De m a n d St o r a g e Co m m o d i t y A c c t 8 0 7 Op e n Un d e r g r o u n d S t o r a g e F u n c t i o n F a c t o r T a b l e ( u f a c t o r ) Cl a s s Fa c t o r N a m e UO I U0 2 U0 3 U0 4 To t a l F a c t o r 10 0 10 0 00 4 Co i n c i d e n t P e a k F i n n EO I Th r o u g h p u t 10 0 24 E 0 4 Sa l e s T h e n n s Di s t r i b u t i o n F u n c t i o n F a c t o r T a b l e ( d f a c t o r l ) Cl a s s Fa c t o r N a m e TO I T0 2 T0 3 T0 4 T0 5 T0 6 T0 7 T0 8 T0 9 TI O To t a l F a c t o r 10 0 10 0 10 0 29 0 0 1 Co i n c i d e n t P e a k - A l l 52 , 52 , 30 0 0 2 Co i n c i d e n t P e a k - S m a l l M a i n s 52 , EO I Th r o u g h p u t 47 , 47 , E0 6 Th e n n s - S m a l l M a i n s 47 , 00 6 Di r e c t 1 3 1 00 7 Di r e c t 1 4 6 xx x Op e n 36 x x x Op e n 37 x x x Op e n 38 x x x Op e n 37 6 S M 37 6 L G Pe a k & A v g In d P & A Di s t r i b u t i o n F u n c t i o n F a c t o r T a b l e ( d f a c t o r 2 ) Cl a s s Fa c t o r N a m e TI 1 TI 2 TI 3 TI 4 TI 5 TI 6 TI 7 TI 8 TI 9 T2 0 To t a l F a c t o r 10 0 10 0 10 0 10 0 10 0 43 C O ! Al l C u s t o m e r s 44 C O 2 Se r v i c e C o s t 10 0 45 C 0 3 Me t e r C o s t 10 0 46 C 0 4 Re g u l a t o r C o s t 10 0 47 C 0 5 In s t a l l a t i o n s C o s t 10 0 48 C 0 6 In d M e a s & R e g C o s t 10 0 49 C 0 7 Di r e c t S c h 1 3 1 50 C 0 8 Di r e c t S c h 1 4 6 xx x Op e n xx x Op e n Se r v i c e s Me t e r s I n s t a l l a t i o n s Re g u l a t o r s In d M & R Ex h i b i t 1 7 . S c h e d u l e 5 31 o f 5 8 T, K n o x Fi l e : ID 04 G a s C a s e ca s As s i g n G B a s e C a s e , xI s Av i s t a C o r p o r a t i o n As s i g n Co m p a n y B a s e C a s e 3 W A Ac c e p t e d M e t h o d (a h ) (a i ) 56 C u s t o m e r Ac c o u n t i n g F u n c t i o n F a c t o r T a b l e ( a f a c t o r ) 57 C l a s s Fa c t o r N a m e 58 To t a l F a c t o r 59 C O Al l C u s t o m e r s 60 R 0 3 Un c o l l e c t i b l e s A l l o c a t o r 61 x x x Op e n 62 x x x Op e n 67 C 0 1 68 D O l 69 E O I 75 C 0 1 76 x x x 77 x x x 82 S 0 2 83 E O I 84 S I 7 85 C O I 86 R O I 87 S I 3 Cu s t o m e r I n f o r m a t i o n F u n c t i o n F a c t o r T a b l e ( i f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Al l C u s t o m e r s Co i n c i d e n t P e a k - A l l Th r o u g h p u t Sa l e s F u n c t i o n F a c t o r T a b l e ( s f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Al l C u s t o m e r s Op e n Op e n Mi s c e l l a n e o u s F u n c t i o n F a c t o r T a b l e ( m f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Ad m i n & G e n E x p A l l o c Th r o u g h p u t Pl a n t i n S e r v i c e Al l C u s t o m e r s Re v e n u e s F r o m R e t a i l R a t e s la b o r E x p e n s e Fi l e : 1 0 0 4 G a s C a s e ca s As s i g n G B a s e C a s e , xl s A V I S T A U T I L I T I E S Fu n c t i o n a l A l l o c a t i o n T a b l e s Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 (a j ) (a k ) (a l ) (a m ) (a n ) (a o ) KO I 10 0 10 0 Un c o l l e c K0 2 10 0 10 0 K0 3 K0 4 10 1 10 0 10 0 DS M 10 2 21 0 10 3 10 4 VO l V0 2 V0 3 V0 4 10 0 10 0 MO l M0 2 M0 3 M0 4 M0 5 M0 6 10 0 10 0 10 0 10 0 44 4 23 5 15 0 15 0 10 0 14 4 10 0 13 6 10 0 Pl a n t R e i Re v R e i la b o r R e i CS S R e n t C o m F e e s Na t u r a l G a s U t i l i t y (a p ) (a q ) (a r ) Id a h o J u r i s d i c t i o n (a s ) 19 - Ja n - 10 , 0 4 A M (a t ) (a u ) (a v ) (a w ) (a x ) Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 32 o f 5 8 As s i g n L a b o r Co m p a n y B a s e C a s e WA A c c e p t e d M e t h o d (k ) (I ) (m ) Ac c o u n t D e s c r i p t i o n Op e r a t i o n & M a i n t e n a n c e E x p e n s e s 10 8 O 4 , xx P r o f o n n a Pu r c h a s e d G a s E x p e n s e II Pu r c h a s e d G a s - D e m a n d 12 Pu r c h a s e d G a s - C o m m o d i t y 13 8 0 7 - 00 P u r c h a s e d Ga s E x p e n s e 14 Th r o u g h p u t 15 Co i n c i d e n t P e a k F i n n 16 Sa l e s T h e r m s 17 Th r o u g h p u t 18 Op e n 19 8 1 3 - 00 O t h e r G a s E x p e n s e s 20 Th r o u g h p u t 21 Co i n c i d e n t P e a k F i n n 22 Sa l e s T h e n n s 23 Th r o u g h p u t 24 Op e n 25 To t a l P u r c h a s e d G a s E x p e n s e s Un d e r g r o u n d S t o r a g e E x p e n s e s 81 4 - 0P S u p e r v i s i o n & En g i n e e r i n g Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e r m s 81 5 - 0P M a p s & R e c o r d s Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e n n s 81 6 - 0P W e l l s Ex p e n s e s Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e n n s 8l 7 - 0P L i n e s Ex p e n s e s Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e n n s 81 8 - 0P C o m p r e s s o r St a t i o n E x p e n s e s Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e n n s 81 9 - 0P C o m p r e s s o r St a t i o n F u e l & P o w e r Co i n c i d e n t P e a k F i n n Th r o u g h p u t Sa l e s T h e n n s 82 0 - 0P M e a s u r i n g & R e g u l a t o r St a t i o n Co i n c i d e n t P e a k F i n n Fi l e : 1 0 G a s C a s e / C O S ! A s s i g n G B a s e C a s e . xl s l L a b o r AV I S T A U T I L I T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 (n ) (0 ) (P ) No t e s F u n c t i o n a l C l a s s Al l o c a t i o n A l l o c a t o r EO I 00 4 E0 4 EO I xx x EO I 00 4 E0 4 EO I xx x VO l 10 0 VO l 10 0 UO I 10 0 UO I 10 0 UO I 10 0 VO l 10 0 VO l 00 4 EO I E0 4 00 4 EO I E0 4 00 4 EO I E0 4 00 4 EO I E0 4 00 4 EO I E0 4 00 4 EO I E0 4 00 4 (q ) Pr o f o r m a To t a l s 12 3 38 , 14 4 26 7 92 4 (r ) Fu n c t i o n a l To t a l s 13 , 78 1 34 2 14 4 93 . 26 7 92 4 (s ) Re s i d e n t i a l Se r v i c e Sc h 1 0 1 49 2 61 9 29 . 04 2 15 3 09 5 Na t u r a l G a s U t i l i t y (t ) Sm a l l F i r m Se r v i c e Sc h I I I 66 1 51 2 36 6 53 9 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n Id a h o J u r i s d i c t i o n (u ) La r g e F i r m Se r v i c e Sc h 1 2 1 48 5 37 0 34 3 19 8 53 1 (v ) In t e r r u p t Se r v i c e Sc h 1 3 1 (w ) Tr a n s p o r t Se r v i c e Sc h 1 4 6 (x ) (y ) (z ) Op e n O p e n I O p e n 2 O p e n 3 14 2 40 1 44 0 39 4 93 7 44 0 17 3 Ex h i M 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 19 - Ja n - 10 : 0 4 A M (a a ) (a b ) Op e n 4 Pa g e 3 3 o f 5 8 As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (p ) (q ) (r ) (s ) (t) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o r m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n O p e n Op e n 2 O p e n 3 Op e n 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 82 1 - 0P P u r i f i c a t i o n Ex p e n s e s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 82 4 - 0P O t h e r E x p e n s e s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 82 5 - 0P S t o r a g e W e l l R o y a l t i e s & R e n t s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 82 6 - 0P R e n t s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 0 - MT S u p e r v i s i o n & E n g i n e e r i n g VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 1 - MT M a p s & R e c o r d s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 2 - MT W e l l s E x p e n s e s UO I Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 3 - MT L i n e s E x p e n s e s UO I Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 4 - MT C o m p r e s s o r S t a t i o n E x p e n s e s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 5 - MT C o m p r e s s o r S t a t i o n F u e l & P o w e r VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Sa l e s T h e r m s E0 4 83 6 - MT M e a s u r i n g a n d R e g u l a t o r S t a t i o n E x p e n s e s VO l Co i n c i d e n t P e a k F i r m 00 4 Th r o u g h p u t 10 0 EO I Ex h i b n 1 7 . S c h e d u l e 5 Pa g e 3 4 o f 5 8 T. K n o x Fi l e : 1 0 G a s C a s e / c a S ! A s s i g n G B a s e C a s e , xl s l L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r Co m p a n y B a s e C a s e WA A c c e p t e d M e t h o d A V I S T A U T I l i T I E S Co s t o f S e r v i c e C a l c u l a t i o n Fo r t h e Y e a r E n d e d D e c e m h e r 3 1 , 2 0 0 2 (k ) (I ) (m ) (n ) (0 ) (P ) No t e s F u n c t i o n a l C l a s s Al l o c a t i o n A l l o c a t o r Ac c o u n t D e s c r i p t i o n 99 Sa l e s T h e n n s 10 0 8 3 7 - MT O t h e r E q u i p m e n t 10 1 Co i n c i d e n t P e a k F i r m 10 2 Th r o u g h p u t 10 3 Sa l e s T b e n n s 10 4 To t a l U n d e r g r o u n d S t o r a g e E x p e n s e s 10 5 10 6 10 7 10 8 10 9 11 0 II I 11 2 11 3 11 4 11 5 11 6 11 7 11 8 11 9 12 0 12 1 12 2 12 3 12 4 12 5 12 6 12 7 12 8 12 9 13 0 13 1 13 2 13 3 13 4 13 5 13 6 13 7 13 8 13 9 14 0 14 1 14 2 14 3 Di s t r i b u t i o n E x p e n s e s Op e r a / i o n E x p e n s e 87 0 - 0P S u p e r v i s i o n & En g i n e e r i n g Dis t r i b u t i o n P l a n t 87 1 - 0P D i s t r i b u t i o n L o a d D i s p a t c h i n g Th r o u g h p u t 87 2 - 0P C o m p r e s s o r S t a t i o n L a b o r & Ex p e n s e s Op e n 87 4 - 0P M a i n s & Se r v i c e s E x p e n s e Ma i n s & S e r v i c e s P l a n t 87 S - 0P M e a s u r i n g & Re g u l a t i n g S t a t i o n s - Ge n e r a l Me a s & R e g P l a n t - Ge n e r a l 87 6 - 0P M e a s u r i n g & Re g u l a t i n g S t a t i o n s - In d u s t r i a l Me a s & R e g P l a n t - In d u s t r i a l 87 7 - 0P M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ci t y G a t e Me a s & R e g P l a n t - Ci t y G a t e 87 8 - 0P M e t e r s & H o u s e Re g u l a t o r s E x p e n s e s Me t e r s . H s e R e g & I n s t a l l P l a n t 87 9 - 0P C u s t o m e r I n s t a l l a t i o n s In s t a l l a t i o n s C o s t 88 0 - 0P O t h e r D i s t r i b u t i o n E x p e n s e Ot h e r D i s t O & M E x p 88 1 - 0P R e n t s Oth e r D i s t O & M E x p To t a l D i s t r i b u t i o n O p e r a t i o n E x p e n s e Ma i n t e n a n c e E x p e n s e 88 S - MT S u p e r v i s i o n & E n g i n e e n n g Dis t r i b u t i o n P l a n t 88 6 - MT S t r u c t u r e s & I m p r o v e m e n t s Ot h e r D i s t P l a n t 88 7 - MT M a i n s Di s t r i b u t i o n M a i n s P l a n t 88 8 - MT C o m p r e s s o r S t a h o n E q u i p m e n t Op e n 88 9 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ge n e r a l Me a s & R e g P l a n t - Ge n e r a l 89 0 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - In d u s t r i a l Me a s & R e g P l a n t - In d u s t r i a l Fi l e : 1 0 G a s C a s e / C D S ! A s s i g n G B a s e C a s e , xls l L a b o r In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0 In p u t 10 0UO I 10 0 E0 4 D0 4 EO I E0 4 SI5 EO 1 xx x S0 6 S0 8 SI9 S0 9 S0 7 C0 5 S0 4 S0 4 SI5 S0 5 S2 1 xx x S0 8 SI9 (q ) Pr o f o n n a To t a l s 81 2 35 4 95 1 81 2 66 9 23 5 , 39 9 22 3 . 61 3 16 6 , 11 2 08 6 , 76 6 00 7 82 , 72 9 28 , 08 4 60 6 (r ) Fu n c t i o n a l To t a l s 92 4 92 4 81 2 35 4 , 95 1 81 2 39 8 39 8 66 9 23 5 . 39 9 22 3 . 61 3 16 6 . 11 2 08 6 76 6 33 6 00 7 72 9 28 , 08 4 60 6 (s ) Re s i d e n t i a l Se r v i c e Sc h 1 0 1 09 5 15 1 30 6 . 59 3 68 5 49 6 20 4 15 4 22 1 36 3 14 3 . 69 3 96 2 13 5 33 6 65 5 43 6 Na t u r a l G a s U t i l i t y (t ) Sm a l l F i n n Se r v i c e Sc h I I I 65 3 67 6 34 1 89 1 11 8 17 8 49 6 10 1 35 1 28 8 86 4 25 0 82 0 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n Id a h o J u r i s d i c t i o n (u ) La r g e F i n n Se r v i c e Sc h 1 2 1 53 1 84 6 1, 4 3 9 66 9 65 7 11 6 03 9 04 0 26 6 (v ) In t e I T U p t Se r v i c e Sc h 1 3 1 80 0 28 9 73 6 84 0 22 7 85 3 (w ) Tr a n s p o r t Se r v i c e Sc h 1 4 6 (x ) (y ) (z ) Op e n O p e n I O p e n 2 O p e n 3 17 1 03 7 59 7 24 0 14 7 17 7 26 7 48 4 20 4 58 3 67 1 39 7 21 8 56 7 21 9 56 9 48 617 3 43 6 51 5 Ex h i b i t 1 7 . S c h e d u l e 5 T. K n o x Av i s t a C o r p o r a t i o n (a e ) 19 - Ja n - 10 : 0 4 A M (a b ) Op e n 4 Pa g e 3 5 o f 5 8 As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (P ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n O p e n Op e n 2 O p e n 3 Op e n 4 14 4 89 1 - MT M e a s u r i n g & R e g u l a t i n g S t a t i o n s - Ci t y G a t e In p u t 13 4 14 5 Me a s & R e g P l a n t - Ci t y G a t e 10 0 S0 9 13 4 73 6 88 1 19 0 28 7 14 6 89 2 - MT S e r v i c e s In p u t 24 3 14 7 Se r v i c e s P l a n t 10 0 S2 0 36 , 24 3 35 . 78 8 35 2 14 8 89 3 - MT M e t e r s & H o u s e R e g u l a t o r s In p u t 10 4 57 4 14 9 Me t e r s . H s e R e g & I n s t a l l P l a n t 10 0 S0 7 10 4 57 4 90 . 69 4 49 1 63 9 21 5 53 5 15 0 89 4 - MT O t h e r E q w p m e n t In p u t 15 1 Di s t r i b u t i o n P l a n t 10 0 S1 5 15 2 To t a l D i s t r i b u t i o u M a i n t e n a n c e E x p e n s e 27 5 , 71 3 27 5 71 3 21 6 45 9 95 0 23 2 55 7 10 , 51 4 15 3 To t a l D i s t r i b u t i o u E x p e n s e 36 2 47 9 36 2 . 47 9 17 8 , 59 4 13 5 30 0 88 9 78 4 91 1 15 4 15 5 Cu s t o m e r A " o u n t i n g E x p e n s e s 15 6 90 1 - 0P S u p e r v i s i o n In p u t 41 9 15 7 Al l C u s t o m e r s 10 0 15 , 41 9 15 . 26 4 15 0 15 8 90 2 - 0P M e t e r R e a d i n g KO I 30 9 83 7 15 9 Al l C u s t o m e r s 10 0 CO I 30 9 . 83 7 30 6 , 71 9 01 7 16 0 Un c o l l e c t i b l e s A l l o c a t o r R0 3 16 1 Op e n xx x 16 2 Op e n xx x 16 3 90 3 - 0P C u s t o m e r R e c o r d s & C o l l e c t i o n KO I 60 5 37 8 16 4 Al l C u s t o m e r s 10 0 CO ! 60 5 , 37 8 59 9 , 28 7 89 6 10 3 16 5 Un c o l l e c t i b l e s A l l o c a t o r R0 3 16 6 Op e n xx x 16 7 Op e n xx x 16 8 90 4 - 0 P U n c o l l e c t i b l e A c c o u n t s K0 2 16 9 All C u s t o m e r s CO I 17 0 Uu c o l l e c t i b l e s A l l o c a t o r 10 0 R0 3 17 1 Op e n xx x Op e n xx x 17 3 90 5 - 0P M i s e C u s t o m e r Ac c o u n t s E x p e n s e s KO I 33 . 16 6 17 4 Al l C u s t o m e r s 10 0 CO I 33 , 16 6 32 , 83 2 32 3 17 5 Un c o l l e c t i b l e s A l l o c a t o r R0 3 17 6 Op e n xx x 17 7 Op e n xx x 17 8 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 96 3 , 80 0 96 3 . 80 0 95 4 , 10 2 38 6 16 4 11 5 17 9 18 0 Cu s t o m e r I n f o r m a t i o n E x p e n s e 18 1 90 7 - 0P S u p e r v i s i o n In p u t 18 2 Al l C u s t o m e r s 10 0 18 3 90 8 - 0P C u s t o m e r As s i s t a n c e E x p e n s e s 10 1 94 4 18 4 Al l C u s t o m e r s 10 0 CO I 94 4 41 1 51 6 18 5 DS M C o i n c i d e n t P e a k - Al l 00 1 18 6 DS M T h r o u g b p u t EO ! 18 7 90 9 - 0P A d v e r t i s i n g 10 1 18 8 Al l C u s t o m e r s 10 0 CO I Ex h i b ~ 1 7 , S c h e d u l e 5 Pa g e 3 6 o f 5 8 T, K n o x Fi l e : 1 0 G a s C a s e / C O O A s s i g n G B a s e C a s e , xls I L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - W A A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (P ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f O l m a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n O p e n Op e n 2 O p e n 3 Op e n 4 18 9 DS M C o i n c i d e n t P e a k - A l l 00 1 19 0 DS M T h r o u g h p u t EO I 19 1 91 0 - 0P M i s e C u s t o m e r Se r v i c e & I n f o E x p e n s e 10 1 09 9 19 2 Al l C u s t o m e r s 10 0 CO I 09 9 04 8 19 3 DS M C o i n c i d e n t P e a k - All 00 1 19 4 DS M T h r o u g h p u t EO I 19 5 To t a l C u s t o m e r I n f o n n a t i o n E x p e n s e 04 3 58 . 04 3 45 9 56 5 19 6 19 7 Sa l e s E x p e n s e s 19 8 91 1 - 0P S u p e r v i s i o n 88 4 19 9 Al l C u s t o m e r s 88 4 82 5 20 0 91 2 - 0P De m o n s t r a t i n g & S e l l i n g E x p e n s e s 11 0 28 8 20 1 All C u s t o m e r s 11 0 28 8 10 9 17 8 07 4 20 2 Op e n XX X 20 3 Op e n XX X 20 4 91 3 - 0P A d v e r t i s i n g Ex p e n s e s 36 3 20 5 Al l C u s t o m e r s CO I 36 3 32 9 20 6 Op e n xx x 20 7 Op e n XX X 20 8 9l 6 - 0P M i s c S a l e s E x p e n s e s 47 6 20 9 Al l C u s t o m e r s CO I 6, 4 7 6 41 1 21 0 Op e n XX X 21 1 Op e n XX X 21 2 To t a l S a l e s E x p e n s e s 12 6 01 1 12 6 , 01 1 12 4 74 3 22 7 21 3 21 4 Su b t o t a l E x p e n s e s 60 6 , 52 4 60 6 . 52 4 38 6 , 14 6 16 4 54 9 37 9 78 9 66 1 21 5 21 6 Ad m i n i s t r a t i v e & G e n e r a l E x p e n s e s 21 7 92 0 - 0P A d m i n , & G e n e r a l Sa l a r i e s MO l 55 5 , 79 3 21 8 Ad m i n & G e n E x p A l l o e S0 2 27 7 89 7 25 4 40 1 17 , 54 4 70 6 61 7 62 9 21 9 Th r o u g h p u t EO I 27 7 . 89 7 19 9 09 3 50 . 49 6 20 6 69 9 16 , 40 2 22 0 Pl a n t i n S e r v i c e SI 7 22 1 Al l C u s t o m e r s CO I 22 2 Re v e n u e s F r o m R e t a i l R a t e s RO I 22 3 Op e n xx x 22 4 92 1 - 0P O f f i c e S u p p l i e s & Ex p e n s e s MO l 22 5 Ad m i n & G e n E x p A l l o e S0 2 22 6 Th r o u g h p u t EO I 22 7 Pl a n t i n S e r v i c e SI 7 22 8 Al l C u s t o m e r s CO I 22 9 Re v e n u e s F r o m R e t a i l R a t e s RO I 23 0 Op e n xx x 23 1 92 2 - 0P A d m i n , E x p e n s e s Tr a n s f e r r e d - C r e d i t MO l 23 2 Ad m i n & G e n E x p A l l o e S0 2 23 3 Th r o u g h p u t EO I Ex h i b i j 1 7 , S c h e d u l e 5 Pa g e 3 7 o f 5 8 T. K n o x Fil e : 1 0 G a s Ca s e / C O S ! As s i g n G B a s e C a s e , xl s l L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - W A A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (P ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e r r u p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n O p e n Op e n 2 O p e n 3 Op e n 4 23 4 Pl a n t i n S e r v i c e S1 7 23 5 All C u s t o m e r s CO I 23 6 Re v e n u e s F r o m R e t a i l R a t e s RO I 23 7 Op e n xx x 23 8 92 3 - 0P O u t s i d e Se r v i c e s E m p l o y e d MO l 82 3 23 9 Ad m i n & G e n E x p A l l o c S0 2 41 2 37 7 24 0 Th r o u g h p u t EO I 41 2 29 5 24 1 Pl a n t i n S e r v i c e S1 7 24 2 All C u s t o m e r s CO I 24 3 Re v e n u e s F r o m R e t a i l R a t e s RO I 24 4 Op e n xx x 24 5 92 4 - 0P P r o p e r t y In s u r a n c e P r e m i u m M0 2 24 6 Ad m i n & G e n E x p A l l o c S0 2 24 7 Th r o u g h p u t EO ! 24 8 Pl a n t i n S e r v i c e 10 0 S1 7 24 9 All C u s t o m e r s CO ! 25 0 Re v e n u e s F r o m R e t a i l R a t e s RO I 25 1 Op e n XX X 25 2 92 5 - 0P I n j u r i e s & Da m a g e s MO l 10 . 79 9 25 3 Ad m i n & G e n E x p A l l o c S0 2 40 0 94 3 34 1 25 4 Th r o u g h p u t EO I 40 0 86 8 98 1 17 9 31 9 25 5 Pl a n t i n S e r v i c e SI 7 25 6 Al l C u s t o m e r s CO I 25 7 Re v e n u e s F r o m R e t a i l R a t e s RO I 25 8 Op e n XX X 25 9 92 6 - 0P E m p l o y e e P e n s i o n & Be n e f i t s M0 4 26 0 Ad m i n & G e n E x p A l l o c S0 2 26 1 Th r o u g h p u t EO ! 26 2 Pl a n t i n S e r v i c e SI 7 26 3 Al l C u s t o m e r s CO 1 26 4 Re v e n u e s F r o m R e t a i l R a t e s RO I 26 5 Op e n 10 0 xx x 26 6 92 7 - 0P Fr a n c h i s e R e q u i r e m e n t s M0 3 26 7 Ad m i n & G e n E x p A l l o c S0 2 26 8 Th r o u g h p u t EO I 26 9 Pla n t i n S e r v i c e SI 7 27 0 All C u s t o m e r s CO I 27 1 Re v e n u e s F r o m R e t a i l R a t e s 10 0 RO I 27 2 Op e n xx x 27 3 92 8 - 0P Re g u J a t o r y C o m m i s s i o n E x p e n s e s MO l 62 , 4 4 9 27 4 Ad m i n & G e n E x p A l l o c S0 2 22 5 58 5 97 1 30 4 29 5 27 5 Th r o u g h p u t EO I 22 5 37 0 67 4 03 4 30 3 84 3 27 6 Pl a n t i n S e r v i c e S1 7 27 7 Al l C u s t o m e r s CO I 27 8 Re v e n u e s F r o m R e t a i l R a t e s RO I Ex h i b i t 1 7 . S c h e d u l e 5 Pa g e 3 6 o f 5 6 T, K n o x Fil e : 1 0 G a s C a s e / C O S t A s s i g n G B a s e C a s e , xl s l L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r A V I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Co s t o f S e r v i c e C a l c u l a t i o n 19 - Ja n - W A A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 Fu n c t i o n a l i z a t i o n a n d C l a s s i f i c a t i o n 10 : 0 4 A M (k ) (I ) (m ) (n ) (0 ) (P ) (q ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) No t e s F u n c t i o n a l Cl a s s Pr o f o n n a Fu n c t i o n a l Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e m J p t Tr a n s p o r t Ac c o u n t D e s c r i p t i o n Al l o c a t i o n Al l o c a t o r To t a l s To t a l s Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n O p e n Op e n 2 O p e n 3 Op e n 4 27 9 Op e n xx x 28 0 93 0 - 0P Mi s c e l l a n e o u s & G e n e r a l E x p e n s e MO l 73 . 05 7 28 1 Ad m i n & G e n E x p A l l o c S0 2 36 , 52 9 33 , 4 4 0 30 6 35 6 34 6 28 2 Th r o u g h p u t EO ! 36 . 52 9 17 0 63 8 21 0 35 5 15 6 28 3 Pl a n t i n S e r v i c e SI 7 28 4 Al l C u s t o m e r s CO I 28 5 Re v e n u e s F r o m R e t a i l R a t e s RO t 28 6 Op e n xx x 28 7 93 1 - 0P R e n t s M0 5 28 8 Ad m i n & G e n E x p A l l o c 15 0 S0 2 28 9 Th r o u g h p u t 15 0 EO I 29 0 Pla n t i n S e r v i c e SI 7 29 1 All C u s t o m e r s 14 4 CO ! 29 2 Re v e n u e s F r o m R e t a i l R a t e s RO I 29 3 Op e n xx x 29 4 93 5 - MT M a i n t e n a n c e o f G e n e r a l P l a n t M0 2 52 . 89 7 29 5 Ad m i n & G e n E x p A l l o c S0 2 29 6 Th r o u g h p u t EO I 29 7 Pl a n t i n S e r v i c e 10 0 S1 7 89 7 95 3 30 8 63 1 14 2 86 3 29 8 Al l C u s t o m e r s CO I 29 9 Re v e n u e s F r o m R e t a i l R a t e s RO I 30 0 Op e n xx x 30 1 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 75 5 , 81 8 75 5 . 81 8 61 8 , 4 9 5 92 . 35 9 15 , 69 6 33 6 93 3 30 2 30 3 To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s 36 2 , 34 2 36 2 34 2 00 4 64 1 25 6 90 8 07 5 10 . 12 5 59 4 Fi l e : I D G a s Ca s e / C O S ! As s i g n G 8 a s e C a s e . xl s I L a b o r Ex h i b i t 1 7 , S c h e d u l e 5 T. K n o x Av i s t a C o r p o r a t i o n Pa g e 3 9 o f 5 8 As s i g n L a b o r AV I S T A U T I l i T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 10 : 0 4 A M (b b ) (b e ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i n n La r g e F i n n In t e I T U p t Tr a n s p o r t So u r c e / D e s c r i p t i o n Al l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Op e n 2 Op e n 3 Op e n 4 Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I Co m m o d i t y A l l o c a t o r s EO I Th r o u g h p u t 15 5 65 3 50 , 97 7 94 5 92 9 , 52 4 35 7 30 3 69 1 , 03 0 19 9 85 1 In p u t I T o m P r o f o n n a R e v e n u e S t u d y 10 0 , 00 0 % 71 . 6 4 3 % 18 , 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 2 Th r o u g h p u t E x c l S p e c C o n t 15 5 65 3 50 , 97 7 94 5 92 9 . 52 4 35 7 30 3 69 1 , 03 0 19 9 . 85 1 Al l S c h e d u l e s E x c e p t S p e c i a l C o n t r a c t 10 0 . 00 0 % 71 . 6 4 3 % 18 , 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 3 Fi n n T h e n n s 66 , 26 4 , 77 2 97 7 94 5 12 , 92 9 , 52 4 35 7 30 3 Fi n n S c h e d u l e s 1 0 1 - 12 1 10 0 , 00 0 % 76 , 93 1 % 19 . 5 1 2 % 3. 5 5 7 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % E0 4 Sa l e s T h e n n s 95 5 80 2 50 . 97 7 , 94 5 92 9 52 4 35 7 30 3 69 1 03 0 Sa l e s S c h e d u l e s 1 0 1 - 13 1 10 0 . 00 0 % 76 . 13 7 % 19 , 31 1 % 52 1 % 1. 0 3 2 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 5 In d u s t r i a l T h e n n s 24 8 . 18 4 35 7 . 30 3 69 1 03 0 19 9 , 85 1 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 00 0 % 32 , 52 3 % 53 4 % 57 , 94 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 6 Th e n n s - S m a l l M a i n s 63 . 90 7 , 46 9 97 7 94 5 12 , 92 9 , 52 4 Sc h e d u l e s 1 0 1 - 11 1 10 0 , 00 0 % 79 , 76 8 % 20 , 23 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % E0 7 Pu r c h a s e d G a s - C o m m o d i t y 12 2 74 6 22 . 93 4 46 8 81 6 86 4 06 0 52 7 31 0 . 88 7 In p u t f t o m P r o f o n n a G a s S u p p l y 10 0 , 00 0 % 76 , \3 7 % 19 , 31 1 % 52 1 % 1. 0 3 2 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % E0 8 Op e n Op e n E0 9 Op e n Op e n De m a n d A l l o c a t o r s 00 1 Co i n c i d e n t P e a k - A l l 40 7 74 1 30 0 90 0 21 4 56 6 45 7 60 4 In p u t I T o m P e a k S t u d y 10 0 , 00 0 % 73 . 79 7 % 16 , 23 9 % 06 3 % 60 3 % 29 8 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 2 Co i n c i d e n t P e a k - S m a l l M a i n s 36 7 11 4 30 0 , 90 0 66 . 21 4 Sc h e d u l e s 1 0 1 - 11 1 10 0 , 00 0 % 81 . 9 6 4 % 18 , 03 6 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 3 Co i n c i d e n t P e a k - I n d 62 7 16 . 56 6 45 7 60 4 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 00 0 % 40 . 77 6 % 04 8 % 53 , 17 6 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 4 Co i n c i d e n t P e a k F i n n 38 3 68 0 30 0 , 90 0 66 . 21 4 16 , 56 6 In p u t f t o m P e a k S t u d y 10 0 . 00 0 % 78 . 4 2 5 % 17 , 25 8 % 31 8 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 5 Pu r c h a s e d G a s - D e m a n d 51 5 , 21 6 24 2 89 4 07 6 12 4 19 6 , 19 8 In p u t I T o m P r o f o n n a G a s S u p p l y 10 0 , 00 0 % 76 . 93 1 % 19 . 5 1 2 % 3. 5 5 7 % 00 0 % 0.0 0 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 00 6 Di r e c t 1 3 1 10 0 10 0 Di r e c t A s s i g n m e n t S c h e d u l e 1 3 1 00 7 Di r e c t 1 4 6 10 0 10 0 Di r e c t A s s i g n m e n t S c h e d u l e 1 4 6 00 8 Op e n Op e n Cu s t o m e r A l l o c a t o r s CO I Al l C u s t o m e r s 70 5 . 12 7 69 8 03 2 86 7 12 0 Un w e i g h t e d C u s t o m e r s 10 0 . 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 00 0 % 00 0 % 0.0 0 0 % 00 0 % CO 2 Se r v i c e C o s t 70 6 . 91 5 69 8 . 03 2 86 7 84 0 16 8 00 8 Wt d A v g S e r v i c e C o s t 10 0 , 00 0 % 98 , 74 3 % 97 1 % 11 9 % 02 4 % 14 3 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % C0 3 Me t e r C o s t 80 4 86 2 69 8 . 03 2 13 8 92 0 65 6 11 6 We i g h t e d A v e r a g e M e t e r C o s t C0 4 Re g u l a t o r C o s t 70 5 . 12 7 69 8 . 03 2 86 7 12 0 Op e n C0 5 In s t a l l a t i o n s C o s t 70 5 , 12 7 69 8 , 03 2 86 7 12 0 Op e n Ex h i b i t 1 7 . S c h e d u l e 5 Pa g e 4 0 o f 5 8 T, K n o x Fi l e : I D G a s C a s e / c a S ! A s s i g n G B a s e C a s e , xls I L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - W A A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 20 0 2 10 : 0 4 A M (b b ) (b e ) (b d ) (b e ) (b l ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t So u r c e De s c r i p t i o n Al l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Op e n 2 Op e n 3 Op e n 4 Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I C0 6 In d M e a s & R e g C o s t 22 8 12 0 Sc h e d u l e s 1 2 1 - 14 6 10 0 , 00 0 % 00 0 % 00 0 % 52 , 63 2 % 10 . 5 2 6 % 36 . 84 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % C0 7 Di r e c t S c h 1 3 1 Di r e c t A s s i g n m e n t S c h e d u l e 1 3 1 C0 8 Di r e c t S c h 1 4 6 Di r e c t A s s i g n m e n t S c h e d u l e 1 4 6 C0 9 Op e n Op e n CI O Di r e c t S c h 1 0 1 69 8 . 03 2 69 8 . 03 2 Di r e c t A s s i g n m e n t S c h e d u l e 1 0 1 Nw n b e r o f C u s t o m e r s ( A v e r a g e ) 58 . 76 1 16 9 57 2 Nu m b e r o f C u s t o m e r s ( A n n u a l i z e 70 5 , 12 7 69 8 03 2 86 7 12 0 In p u t f r o m P r o f o r m a R e v e n u e S t u d y Re v e n u e A l l o c a t o r C a l c u l a t i o n Fr o m S a l e o f G a s 50 . 95 2 00 0 40 , 11 4 00 0 93 1 . 00 0 52 2 00 0 38 5 . 00 0 In p u t Fr o m T r a n s p o r t o f G a s 44 4 00 0 44 4 00 0 In p u t Op e n In p u t Op e n In p u t RO I Re v e n u e s F r o m R e t a i l R a t e s 39 6 00 0 11 4 00 0 93 1 00 0 52 2 . 00 0 38 5 . 00 0 44 4 00 0 Ra t e R e v e n u e s 10 0 , 00 0 % 78 . 04 9 % 17 . 3 7 7 % 96 1 % 74 9 % 86 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % R0 3 Un c o l l e c t i b l e s A l l o c a t o r 51 . 39 6 00 0 40 , 11 4 00 0 93 1 . 00 0 52 2 00 0 38 5 00 0 44 4 00 0 In p u t 10 0 , 00 0 % 78 , 04 9 % 17 , 37 7 % 96 1 % 74 9 % 86 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % In c o m e T a x A l l o c a t o r C a l c u l a t i o n Re v e n u e s (5 2 55 2 00 0 ) (4 1 00 8 34 1 ) (9 . 11 0 , 4 3 0 ) ( 1 54 9 . 58 1 ) (3 9 2 68 2 ) (4 9 0 , 96 5 ) Li n e 6 9 5 Ex p e n s e s wl o In c o m e T a x 48 , 24 9 00 0 38 . 07 8 90 0 13 1 86 7 44 2 . 26 6 35 6 , 80 8 23 9 15 9 Li n e 6 5 5 In t e r e s t E x p e n s e 90 2 00 0 44 8 . 72 3 35 8 55 9 66 9 11 6 50 , 93 3 Li n e 1 1 0 2 R0 2 In c o m e T a x A l l o c a t o r (1 0 3 70 3 00 0 ) (8 1 , 53 5 , 96 5 ) (1 7 60 0 85 7 ) ( 3 . 02 7 . 51 6 ) (7 5 7 60 6 ) (7 8 1 . 05 6 ) = R e v - E x p - I n t 10 0 , 00 0 % 78 , 62 4 % 16 , 97 2 % 91 9 % 73 1 % 75 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % Su n u n e d A l l o c a t o r s SO l Ra t e B a s e 63 . 07 8 . 00 0 53 . 22 5 , 56 0 79 3 . 65 5 77 5 30 1 17 6 . 41 0 10 7 , 07 4 Li n e 1 0 9 5 10 0 . 00 0 % 84 , 38 1 % 12 . 3 5 6 % 22 9 % 28 0 % 1. 7 5 5 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % Ex h i b n 1 7 , S c h e d u l e 5 Pa g e 4 1 o f 5 8 T. K n o x Fil e : 1 0 G a s Ca s e / C O S ! As s i g n G B a s e C a s e , xl s I L a b o r Av i s t a C o r p o r a t i o n As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Cl a s s A l l o c a t o r W o r k s h e e t 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 10 : 0 4 A M (b b ) (b c ) (b d ) (b e ) (b t ) (b g ) (b h ) (b i ) (b j ) (b k ) (b l ) (b m ) (b n ) (b o ) (b p ) Cl a s s Cl a s s Re s i d e n t i a l Sm a l l F i r m La r g e F i r m In t e r r u p t Tr a n s p o r t So u r c e De s c r i p t i o n Al l o c a t o r Al l o c a t o r Se r v i c e Se r v i c e Se r v i c e Se r v i c e Se r v i c e Na m e De s c r i p t i o n To t a l Op e n 2 Op e n 3 Op e n 4 Sc h 1 0 1 Sc h I I I Sc h 1 2 1 Sc h 1 3 1 Sc h 1 4 6 Op e n Op e n I S0 2 Ad m i n & G e n E x p A l l o c 60 6 . 52 4 38 6 . 14 6 16 4 54 9 25 , 37 9 78 9 66 1 La b o r L i n e 2 1 4 - S u m L i n e s 1 0 - 1 2 10 0 10 0 , 00 0 % 91 . 5 4 5 % 6. 3 1 3 % 97 4 % 22 2 % 94 6 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 10 1 S0 3 Ge n e r a l P l a n t A l l o c 92 , 63 9 , 00 0 72 6 88 8 04 7 . 32 9 10 4 24 2 24 8 , 80 3 51 1 . 73 8 Li n e 7 4 1 + L i n e 8 6 0 10 2 10 0 , 00 0 % 84 , 98 2 % 11 . 9 2 5 % 1. 1 9 2 % 26 9 % 1. 6 3 2 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 10 3 S0 4 Ot h e r D i s t O & M E x p 19 6 , 36 7 03 4 90 1 11 8 80 5 22 0 20 1 24 0 La b o r S u m L i n e s 1 0 8 - 1 2 5 . 13 2 - 15 1 10 4 10 0 , 00 0 % 86 . 5 0 4 % 93 0 % 60 7 % 35 1 % 60 8 % 0. 0 0 0 % 0.0 0 0 % 00 0 % 00 0 % 0. 0 0 0 % 10 5 S0 5 Ot h e r D i s t P l a n t 46 0 , 00 0 74 , 99 7 . 03 6 10 . 11 5 . 38 0 93 5 , 76 3 19 9 53 3 21 2 28 8 Su m L i n e s 7 4 8 - 8 5 7 10 6 10 0 , 00 0 % 85 , 75 0 % 11 . 5 6 6 % 1. 0 7 0 % 22 8 % 1. 3 8 6 % 00 0 % 00 0 % 0.0 0 0 % 00 0 % 00 0 % 10 7 S0 6 Ma i n s & S e r v i c e s P l a n t 78 . 53 4 00 0 83 4 69 9 99 9 , 61 3 62 9 58 9 13 1 98 4 93 8 , 11 5 Su m L i n e s 7 4 8 - 7 6 9 & 7 9 2 - 8 0 2 10 8 10 0 . 00 0 % 86 . 3 7 6 % 11 . 4 6 0 % 80 2 % 16 8 % 1. 1 9 5 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 10 9 S0 7 Me t e r s , H s e R e g & I n s t a l l P l a n t 73 9 , 00 0 84 4 52 7 80 4 95 0 19 4 13 . 86 5 46 3 Su m L i n e s 8 0 3 - 8 4 6 11 0 10 0 , 00 0 % 86 , 72 7 % 11 . 9 4 5 % 61 1 % 20 6 % 0. 5 1 1 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % II I S0 8 Me a s & R e g P l a n t - Ge n e r a l 24 6 . 00 0 90 6 67 7 21 3 . 84 7 46 . 15 6 70 4 69 . 61 6 Su m L i n e s 7 7 0 - 7 8 0 11 2 10 0 , 00 0 % 72 , 76 7 % 17 . 16 3 % 70 4 % 77 9 % 58 7 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 11 3 S0 9 Me a s & R e g P l a n t - Ci t y G a t e 56 5 . 00 0 41 1 13 4 96 , 96 9 92 9 40 0 56 8 Su m L i n e s 7 8 1 - 7 9 1 11 4 10 0 , 00 0 % 72 . 7 6 7 % 17 , 16 3 % 70 4 % 77 9 % 58 7 % 00 0 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 00 0 % 11 5 SI O Ot h e r C u s t o m e r A c c t g E x p 94 8 , 38 1 93 8 83 8 23 6 16 1 11 3 La b o r S u m L i n e s 1 5 8 - 1 7 7 11 6 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 11 7 SI I Ot h e r C u s t o m e r I n f o E x p 04 3 57 , 45 9 56 5 La b o r S u m L i n e s 1 8 3 - 1 9 4 11 8 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 11 9 S1 2 Ot h e r S a l e s E x p 12 0 12 7 11 8 . 91 8 17 0 La b o r S u m L i n e s 2 0 0 - 2 1 1 12 0 10 0 , 00 0 % 98 , 99 4 % 97 4 % 01 7 % 00 3 % 01 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 12 1 S1 3 0 & M E x p e n s e 36 2 , 34 2 00 4 64 1 25 6 , 90 8 07 5 12 5 49 . 59 4 La b o r L i n e 3 0 3 12 2 10 0 , 00 0 % 89 . 3 6 2 % 64 1 % 22 2 % 30 1 % 1. 4 7 5 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 12 3 SI 4 Un d e r g r o u n d S t o r a g e P l a n t 04 1 , 00 0 61 1 . 51 7 91 5 , 98 8 16 7 . 00 2 95 6 29 7 53 7 Li n e 7 4 1 12 4 10 0 . 00 0 % 71 . 6 4 3 % 18 . 17 1 % 31 3 % 97 1 % 90 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 12 5 SI 5 Di s t r i b u t i o n P l a n t 87 . 59 8 . 00 0 75 , 11 5 . 37 1 10 . 13 1 . 34 1 93 7 . 24 0 19 9 84 7 21 4 20 1 Li n e 8 6 0 12 6 10 0 . 00 0 % 85 , 75 0 % 11 . 5 6 6 % 1.0 7 0 % 22 8 % 1. 3 8 6 % 00 0 % 00 0 % 00 0 % 00 0 % 0. 0 0 0 % 12 7 SI 6 Ge n e r a l P l a n t 70 9 00 0 70 1 51 8 80 0 . 03 6 79 . 96 3 18 , 01 6 10 9 46 7 Li n e 8 8 3 + L i n e 7 0 6 12 8 10 0 , 00 0 % 84 , 98 3 % 11 . 9 2 5 % 1. 1 9 2 % 26 9 % 1. 6 3 2 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 12 9 SI 7 Pl a n t i n S e r v i c e 99 , 34 8 . 00 0 42 8 , 40 6 11 . 84 7 , 36 5 18 4 20 5 26 6 , 81 9 62 1 20 4 Li n e 8 8 4 13 0 10 0 , 00 0 % 84 . 98 2 % 11 . 9 2 5 % 1. 1 9 2 % 26 9 % 63 2 % 0. 0 0 0 % 00 0 % 00 0 % 0. 0 0 0 % 00 0 % 13 1 SI 8 Ne t P l a n t 95 5 00 0 69 4 95 3 22 7 65 6 77 6 , 44 0 17 3 . 66 0 08 2 29 1 Li n e 1 0 7 5 13 2 10 0 , 00 0 % 84 , 90 2 % 12 , 10 8 % 1. 1 4 3 % 25 6 % 1.5 9 3 % 0. 0 0 0 % 00 0 % 0. 0 0 0 % 0. 0 0 0 % 00 0 % 13 3 SI 9 Me a s & R e g P l a n t - In d u s t r i a l 37 6 00 0 19 7 89 5 39 , 57 9 13 8 52 6 Su m L i n e s 8 4 7 - 8 5 7 13 4 10 0 . 00 0 % 00 0 % 00 0 % 52 , 63 2 % 10 , 52 6 % 36 , 84 2 % 00 0 % 0. 0 0 0 % 00 0 % 00 0 % 00 0 % 13 5 S2 0 Se r v i c e s P l a n t 36 6 , 00 0 97 1 85 9 30 4 69 1 37 , 27 1 45 4 72 5 Su m L i n e s 7 9 2 - 8 0 2 13 6 10 0 . 0 0 0 % 98 . 74 3 % 97 1 % 11 9 % 02 4 % 14 3 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 13 7 S2 1 Di s t r i b u t i o n M a i n s P l a n t 47 . 16 8 . 00 0 36 . 86 2 84 0 69 4 92 3 59 2 , 31 8 12 4 , 53 0 89 3 , 39 0 Su m L i n e s 7 4 8 - 76 9 13 8 10 0 , 00 0 % 78 , 15 2 % 18 , 43 4 % 1. 2 5 6 % 26 4 % 1. 8 9 4 % 00 0 % 00 0 % 00 0 % 00 0 % 00 0 % 13 9 S2 2 Op e n Op e n 14 0 Fi l e : 1 0 G a s C a s e / C O S t A s s i g n G B a s e C a s e , xl s l l a b o r Ex h i b ~ 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 4 2 o f 5 8 As s i g n L a b o r AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Co m p a n y B a s e C a s e Fu n c t i o n a l A l l o c a t i o n T a b l e s 19 - Ja n - WA A c c e p t e d M e t h o d Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 . 2 0 0 2 10 : 0 4 A M (a h ) (a i ) (a j ) (a k ) (a l ) (a m ) (a n ) (a o ) (a p ) (a q ) (a r ) (a s ) (a t ) (a u ) (a y ) (a w ) (a x ) Pr o d u c t i o n F u n c t i o n F a c t o r T a b l e ( p f a c t o r ) 10 C l a s s Fa c t o r N a m e PO I P0 2 P0 3 P0 4 P0 5 To t a l F a c t o r 10 0 10 0 10 0 10 0 EO I Th r o u g h p u t 10 0 D0 4 Co i n c i d e n t P e a k F i r m E0 4 Sa l e s T h e r m s 10 0 EO I Th r o u g h p u t 16 x x x Op e n De m a n d St o r a g e Co m m o d i t y A c c t 8 0 7 Op e n Un d e r g r o u n d S t o r a g e F u n c t i o n F a c t o r T a b l e ( u f a c t o r ) Cl a s s Fa c t o r N a m e VO l U0 2 U0 3 U0 4 To t a l F a c t o r 10 0 10 0 D0 4 Co i n c i d e n t P e a k F i r m EO I Th r o u g h p u t 10 0 E0 4 Sa l e s T h e n n s Di s t r i b u t i o n F u n c t i o n F a c t o r T a b l e ( d f a c t o r ) Cl a s s Fa c t o r N a m e TO ! T0 2 T0 3 T0 4 T0 5 T0 6 T0 7 T0 8 T0 9 Tl O Tl l Tl 2 T1 3 TI 4 Tl 5 To t a l F a c t o r 10 0 10 0 10 0 DO l Co i n c i d e n t P e a k - A l l 52 . 52 . D0 2 Co i n c i d e n t P e a k - S m a l l M a i n s 52 , EO I Th r o u g h p u t 47 . 47 , E0 6 Th e n n s - S m a l l M a i n s 47 , D0 6 Di r e c t 1 3 1 D0 7 Di r e c t 1 4 6 xx x Op e n xx x Op e n xx x Op e n xx x Op e n 37 6 S M 37 6 L G Pe a k & A y g Cu s t o m e r A c c o u n t i n g F u n c t i o n F a c t o r T a b l e ( a f a c t o r ) Cl a s s Fa c t o r N a m e KO I K0 2 KO J K0 4 To t a l F a c t o r 10 0 10 0 44 C O ! Al l C u s t o m e r s 10 0 R0 3 Un c o l l e c t i b l e s A l l o c a t o r 10 0 46 x x x Op e n xx x Op e n Un c o l l e c Fil e : 1 0 G a s Ca s e / C O O As s i g n G B a s e C a s e . xls l l a b o r Ex h i M 1 7 . S c h e d u l e 5 T, K n o x AY i s t a C o r p o r a t i o n Pa g e 4 3 o f 5 8 As s i g n L a b o r Co m p a n y B a s e C a s e 3 W A Ac c e p t e d M e t h o d (a h ) (a i ) (a j ) (a k ) 49 C u s t o m e r In f o r m a t i o n F u n c t i o n F a c t o r T a b l e ( i f a c t o r ) 50 C l a s s Fa c t o r N a m e 51 To t a l F a c t o r 52 C O Al l C u s t o m e r s 53 0 0 1 Co i n c i d e n t P e a k - A l l 54 E O ! Th r o u g h p u t 60 C O 61 x x x 62 x x x 67 S 0 2 68 E O I 69 S I 7 70 C O ! 71 R O I 72 x x x Sa l e s F u n c t i o n F a c t o r T a b l e ( s f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Al l C u s t o m e r s Op e n Op e n Mi s c e l l a n e o u s F u n c t i o n F a c t o r T a b l e ( m f a c t o r ) Cl a s s Fa c t o r N a m e To t a l F a c t o r Ad m i n & G e n E x p A l l o c Th r o u g h p u t Pl a n t i n S e r v i c e Al l C u s t o m e r s Re v e n u e s F r o m R e t a i l R a t e s Op e n Fi l e : 1 0 G a s C a s e / C O O A s s i g n G B a s e C a s e , xl s / L a b o r 10 1 10 2 10 0 21 0 10 0 DS M VO l V0 2 10 0 10 0 AV I S T A U T I L I T I E S Fu n c t i o n a l A l l o c a t i o n T a b l e s Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 2 0 0 2 (a l ) (a m ) (a n ) 10 3 10 4 V0 3 V0 4 MO l M0 2 M0 3 M0 4 M0 5 10 0 10 0 10 0 10 0 44 4 15 0 15 0 10 0 14 4 10 0 10 0 Pl a n t R e i Re v R e i La b o r R e i CS S R e n t Na t u r a l G a s U t i l i t y (a o ) (a p ) (a q ) (a r ) (a s ) Id a h o J u r i s d i c t i o n (a t ) (a u ) (a v ) Ex h i b i t 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 19 - Ja n - 10 : 0 4 A M (a w ) (a x ) Pa g e 4 4 o f 5 8 Ac c o u n t 11 80 4 ' ( ) 5 12 80 4 - G 6 13 8O 4 ' ( ) 7 14 8 0 4 - 15 8 0 4 - 16 8 0 4 - 17 8 0 4 - 18 8 0 4 - 19 80 4 - 4 5 20 80 4 - 4 7 21 8 0 4 , 22 8 0 4 - 23 80 4 ' 5 3 24 8 0 4 - 25 8 0 4 - 26 80 4 - 6 0 27 8 0 4 , 28 8 0 4 - 29 8 0 4 , 30 8O 5 . x x 31 Op e n 32 8O 4 . x x 34 8O 7 ' ( ) ( ) 35 81 3 ' ( ) ( ) 81 4 - 81 5 - 81 6 ' 81 7 - 81 8 - 0 P 81 9 - 82 0 ' 82 1 , 82 4 - 82 5 - 82 6 , 83 0 , 83 1 - 83 2 - 83 3 - 83 4 - 83 5 - 83 6 , 83 7 - Pro f o r m a Pro F o r m a R e s u l l s o f O p e r a t i o n s Co " " a n y C a s e (b ) (c ) (d ) De s c r i p t i o n Op e r a l i o n & M a i n t e n a n c e E x p e n s e s Pu r e h a s e d G a s E x p e n s e s SG S S t o r a g e D e m a n d Tr a n s p o r t a t i o n D e m a n d Ca p a c i l y R e l e a s e d Vo l u n t a r y G R I F u n d i n g Ot h e r O n e T I m e C h a r g e s lS - 1 P u r c h G a s C i l y G a t e D e m a n d lS , 1 P u r c h G a s C i l y G a t e C o m m o d i l y lS V a p o r i z a t i o n C o s t s P" e l i n e I r r b a l a n c e s Pi p e l i n e I r m a l a n c e s Co n v r o d i l y C o s t s - A N G Co m m o d i l y C o s t s - B C Co n v r o d i l y C o s t s - R o c k y M I s Co m m o d i l y C o s t s - S p o t P u r c h a s e s Co m m o d i l y C o s t s - M i s e De r i v a t i v e s 1 H e d g i n g s Pu r c h a s e d G a s - A V I S T A E N E R G Y Oth e r P r o d u c e r s - T r a n s p o r t a t i o n Tr a n s p o r t a l i o n - C o n v r o d i l y Ga s E x p - R a l e D e f e r r a l s & A m o r t i z a t i o n s Op e n Pr o f o r m a P u r c h a s e d G a s E x p e n s e To t a l P u r c h a s e d G a s C o s t Pu r c h a s e d G a s E x p e n s e Oth e r G a s E x p e n s e s To t a l P u r c h a s e d G e s E x p e n s e s Un d e r g r o u n d S t o r a g e E x p e n s e s Su p e r v i s i o n & E n g i n e e r i n g Ma p s & R e c o r d s We l l s E x p e n s e s li n e s E x p e n s e s Co " " r e s s o r S t a t i o n E x p e n s e s Co " " r e s s o r S t a t i o n F u e l & Po w e r Me a s u r i n g & R e g u l a t o r S t a t i o n Pu r i f i c a t i o n E x p e n s e s Oth e r E x p e n s e s St o r e g e W e l l R o y a " i e s & R e n t s Re n t s Su p e r v i s i o n & E n g i n e e r i n g Ma p s & R e c o r d s We l l s E x p e n s e s li n e s E x p e n s e s Co " " r e s s o r S t a t i o n E x p e n s e s Co " " r e s s o r S t a t i o n F u e l & Po w e r Me a s u r i n g a n d R e g u l a t o r S t a t i o n E x p e n s e s Ot h e r E q u i p m e n t To t a l U n d e r g r o u n d S t o r a g e E x p e n s e s Fi l e : 1 0 0 4 G a s C a s e / C a S / P r o f o r m , xl s AV I S T A U T I U T I E S Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s Fo r t h e Y e a r E n d e d D e c e r m e r 3 1 , 2 0 0 2 (e ) No t e s Sa l a r i e s & Wa g e s (g ) Pe r R e s u " s Re p o r t Ad j C o l u m n 8 55 , 12 3 38 , 14 4 93 , 2 6 7 30 3 , 00 0 6,2 9 6 , 00 0 85 4 , 00 0 ) 43 , 00 0 (3 3 5 , 00 0 ) (6 9 , 00 0 ) (1 7 7 00 0 ) (3 . 00 0 ) 72 5 . 00 0 18 , 58 0 , 00 0 27 3 , 00 0 77 8 , 00 0 42 , 56 0 , 00 0 69 , 00 0 71 , 00 0 70 0 , 00 0 92 4 92 4 12 , 00 0 00 0 11 , 00 0 00 0 25 , 00 0 00 0 21 . 00 0 13 4 , 00 0 (h ) De f e r r e d F I T Ra t e B a s e Ad j C o l u m n C 00 0 ) 00 0 22 , 00 0 00 0 00 0 24 , 00 0 11 , 00 0 (1 , 00 0 ) (i) De f e r r e d G a i n on O f f i c e 8 1 d g Ad j C o l u m n D Na t u r a l G a s U l i l i l y Ga s In v e n t o r y Ad j C o l u m n E (k ) We a t h e r i z a t i o n & D S M I n v e s t . Ad ; C o l u m n F Cu s t o m e r Ad v a n c e s Ad j C o l u m n G Id a h o J u r i s d i c t i o n (m ) Eli m i n a t e 8& 0 T a r e s Ad j C o l u m n H (n ) Pro F o r m a Pr o p e r t y T a r Ad j C o l u m n I (0 ) Un c o l l e c t i b l e Ex p e n s e Ad j C o l u m n J Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a l i o n (p ) Re g u l a t o r y Ex p e n s e Ad j C o l u m n K Ex p e n s e P a g e 1 19 - Ja n - 0 4 9:5 0 A M (q ) In j u r i e s & Da m a g e s Ad j C o l u m n l Pa g e 4 5 o f 5 8 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 1 8 Pro F o r m a R e s u " s o f O p e r a t i o n s Op e r a t i o n a n d M a i n t e n a n c e E x p e n s e s 19 - Ja n ' ( ) 4 Co l 1 1 ' a n y C a s e Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 , 2 0 0 2 9:5 0 A M (b ) (c ) (d ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (2 ) (a a ) (a b ) (a c ) (a p ) (a q ) Fe d e r a l Pr o F o r m a Pa y r o l l Re v e n u e Pro F o r m a Pr o F o r m a Pr o F o r m a Pro F o r m a Op e n Op e n Op e n Op e n Ne t T o t a t To t a l Ac c o u n t De s c r i p t i o n In c o m e T a x Re s t a t e D e b t Cl e a r i n g Ge s S u p p l y Pe n s i o n C o s t In s u r a n c e La b o r N o n - Ex e c La b o r E x e c u t i v e of A l l Ad j C o l u m n M Ad j C o l u m n N Ad j C o l u m n 0 Ad j C o l u m n P Ad j C o l u m n O Ad i C o l u m n R Ad j C o l u m n S Ad j C o l u m n T Ad j u s t m e n l s Op e r a t i o n & M a i n t e n a n c e E x p e n s e s Pu r c h a s e d G a s E x p e n s e s 80 4 ' ( ) 5 SG S S t o r a g e D e m a n d (3 0 3 , 00 0 ) (3 0 3 . 00 0 ) 80 4 - ( ) 6 Tr a n s p o r t a t i o n D e m a n d (6 , 29 6 , 00 0 ) (6 . 2 9 6 , 00 0 ) 80 4 ' ( ) 7 Ca p a c i t y R e l e a s e d 85 4 , 00 0 85 4 , 00 0 80 4 . Vo l u n t a r y G R I F u n d i n g (4 3 , 00 0 ) (4 3 , 00 0 ) 80 4 - Ot h e r O n e T I m e C h a r g e s 33 5 , 00 0 33 5 , 00 0 80 4 - LS ' 1 P u r c h G a s C i t y G a t e D e m a n d 80 4 - LS - 1 P u r c h G a s C i t y G a t e C o m r r o d i t y 80 4 , LS V a p o r i z a t i o n C o s l s 80 4 - 4 5 Pip e l i n e I r r b a l a n c e s 69 . 00 0 69 , 00 0 80 4 - 4 7 Pip e l i n e I r r b a l a n c e s 17 7 00 0 17 7 , 00 0 80 4 - Co I M 1 o d i t y C o s l s - A N G 80 4 - Co m r r o d i t y C o s t s - B e 80 4 . Co m r r o d i t y C o s t s - R o c k y M I s 80 4 - Co m m o d i t y C o s t s - S p o t P u r c h a s e s 80 4 , Co n v n o d i t y C o s l s - M i s e 00 0 00 0 80 4 - De r i v a t i v e s l H e d g i n g s (7 , 72 5 , 00 0 ) (7 . 72 5 , 00 0 ) 80 4 - Pu r c h a s e d G a s . A V I S T A E N E R G Y (1 8 , 58 0 , 00 0 ) (1 8 , 58 0 , 00 0 ) 80 4 , Ot h e r P r o d u c e r s - T r a n s p o r t a t i o n 80 4 - Tr a n s p o r t a t i o n - C o n v n o d i t y (2 7 3 , 00 0 ) (2 7 3 , 00 0 ) 8O 5 , )() ( Ga s E x p - R a t e D e f e r r a l s & A m o r t i z a t i o n s (1 1 , 77 8 , 00 0 ) (1 1 , 77 8 , 00 0 ) Op e n Op e n 80 4 , )( ) ( Pr o l a r m a P u r c h a s e d G a s E x p e n s e 35 , 63 8 . 00 0 35 . 63 8 , 00 0 35 , 63 8 . 00 0 To t a l P u r c h a s e d G a s C o s t (6 , 92 2 , 00 0 ) (6 , 92 2 , 00 0 ) 35 , 63 8 , 00 0 80 7 - 0 0 Pu r c h a s e d G a s E x p e n s e 00 0 00 0 00 0 10 , 00 0 79 . 00 0 81 3 - 0 0 Oth e r G a s E x p e n s e s 00 0 00 0 00 0 00 0 15 , 00 0 86 , 00 0 To t a l P u r c h a s e d G a s E x p e n s e s 00 0 (6 , 92 2 , 00 0 ) 00 0 00 0 11 , 00 0 (6 , 89 7 00 0 ) 35 , 80 3 , 00 0 Un d e r g r o u n d S t o r a g e E x p e n s e s 81 4 , Su p e l V i s i o n & E n g i n e e r i n g (2 . 00 0 ) 81 5 - Ma p s & R e c o r d s 81 6 - We l l s E x p e n s e s 00 0 81 7 - Lin e s E x p e n s e s 81 B - O P Co l 1 1 ' r e s s o r S t a t i o n E x p e n s e s 22 , 00 0 81 9 ' Co l 1 1 ' r e s s o r S l a t i o n F u e l & P o w e r 00 0 82 0 . Me a s u r i n g & R e g u l a t o r S t a t i o n 00 0 82 1 - Pu r i f i c a t i o n E x p e n s e s 82 4 - Ot h e r E x p e n s e s 24 , 00 0 82 5 , Sto r a g e W e l l R o y a " i e s & R e n l s 11 , 00 0 82 6 - 0 P Re n l s 00 0 ) 63 0 - Su p e l V i s i o n & E n g i n e e r i n g 12 , 00 0 83 1 - Ma p s & R e c o r d s 00 0 83 2 - We l l s E x p e n s e s 00 0 83 3 , Lin e s E x p e n s e s 00 0 83 4 - Co l 1 1 ' r e s s o r S t a t i o n E x p e n s e s 25 . 00 0 83 5 - Co l 1 1 ' r e s s o r S l a t i o n F u e l & P o w e r 00 0 83 6 - Me a s u r i n g a n d R e g u l a t o r S t a t i o n E x p e n s e s 21 , 00 0 83 7 , Oth e r E q u i p m e n t To t a l U n d e r g r o u n d S t o r a g e E x p e n s e s 13 4 , 00 0 Fi l e : I D 0 4 G a s C a s e / C O S t P r o f o r m , x! s Ex h i b i t 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 4 6 o f 5 8 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 2 Pr o F o r m a R e s u n s o f O p e r a t i o n s Op e r a l i o n e n d M a i n t e n a n c e E x p e n s e s 19 - Ja n - D 4 Co l 1 1 l a n y C a s e Fo r t h e Y e a r E n d e d D e c e n t e r 3 1 20 0 2 9:5 0 A M (b ) (c ) (d ) (e ) (g ) (h ) (i) (k ) (I) (m ) (n ) (0 ) (P ) (q ) No l e s Sa l a r i e s & Pe r R e s u n s De f e r r e d F I T De f e r r e d G a i n Ga s We a t h e r i z a t i o n Cu s l o m e r Eli m i n a t e Pr o F o r m a Un c o l l e c t i b l e Re g u l a t o r y In j u r i e s & Ac c o u n t De s c r i p t i o n Wa g e s Re p o r t Ra t e B a s e on O f f i c e B l d g In v e n t o r y & D S M I n v e s t . Ad v a n c e s 8& 0 T e x e s Pr o p e r t y T e x Ex p e n s e Ex p e n s e Da m a g e s Ad j C o l u m n B Ad j C o l u m n C Ad ; C o l u m n D Ad j C o l u m n E Ad j C o l u m n F Ad j C o l u m n G Ad j C o l u m n H Ad j C o l u m n I Ad j C o l u m n J Ad ; C o l u m n K Ad j C o l u m n L Dls t r t b u t l o n E x p e n s e s Op e r a l i o n Ex p e n s e 87 0 - Su p e r v i s i o n & E n g i n e e r i n g 81 2 10 2 , 00 0 87 1 - Di s t r i J U t i o n L o a d D i s p a t c h i n g 87 2 , Co l 1 1 l r e s s o r S t a t i o n L a b o r & E x p e n s e s 87 4 , Ma i n s & S e r v i c e s E x p e n s e 35 4 , 95 1 52 1 00 0 87 5 ' Me a s u r i n g & R e g u l a t i n g S t a t i o n s - G e n e r a l 81 2 18 , 00 0 87 6 - 0 P Me a s u r i n g & R e g u l a t i n g S t a t i o n s - In d u s t r i a l 39 8 00 0 8n O p Me a s u r i n g & R e g u l a l i n g S t a t i o n s , Cit y G a t e 22 , 66 9 42 , 00 0 87 8 - Me t e r s & H o u s e R e g u l a t o r s E x p e n s e s 23 5 , 39 9 32 0 , 00 0 87 9 , Cu s t o m e r I n s t a l l a t i o n s 22 3 , 61 3 30 1 . 00 0 88 O - D P Oth e r D i s t r i b u t i o n E x p e n s e 16 6 , 11 2 27 6 , 00 0 88 1 - D P Re n l s 12 , 00 0 To t a l D i s t r i b u t i o n O p e r a t i o n E x p e n s e 08 6 , 76 6 59 4 , 00 0 Ma i n t e n a n c e E x p e n s e 88 5 , Su p e r v i s i o n & E n g i n e e r i n g 33 6 88 6 - Str u c t u r e s & I l 1 1 I r o v e m e n l s 00 7 00 0 88 7 - Ma i n s 82 , 72 9 97 , 00 0 88 8 , Co l 1 1 l r e s s o r S t a l i o n e q u i p m e n t 88 9 - M T Me a s u r i n g & R e g u l a t i n g S t a t i o n s , Ge n e r a l 28 , 08 4 53 , 00 0 89 0 - M T Me a s u r i n g & R e g u l a t i n g S t a l i o n s , ln d u s t r i a l 17 , 80 6 31 , 00 0 89 1 - Me a s u r i n g & R e g u l a t i n g S t a t i o n s - C i t y G a t e 13 4 13 , 00 0 89 2 - Se r v i c e s 36 . 2 4 3 39 , 00 0 89 3 - Me i e r s & H o u s e R e g u l a t o r s 10 4 , 57 4 15 9 , 00 0 89 4 - Oth e r E q u i p m e n t To t a l D i s t r i J u t i o n M a i n t e n a n c e E x p e n s e 27 5 , 71 3 39 3 , 00 0 To t a l D i s t r i b u t i o n E x p e n s e 36 2 , 4 7 9 98 7 00 0 Cu s t o m e r A c c o u n t i n g E x p e n s e s 9O 1 - Su p e r v i s i o n 15 , 41 9 00 0 10 0 9O 2 , Me t e r R e a d i n g 30 9 , 83 7 44 0 , 00 0 10 1 9O 3 , Cu s t o m e r R e c o r d s & C o l l e c t i o n 60 5 , 37 8 13 2 , 00 0 10 2 9O 4 . Un c o l l e c t i b l e A c c o u n t s 30 3 , 00 0 (1 1 3 , 00 0 ) 10 3 9O 5 . Mi s e C u s t o m e r A c c o u n t s E x p e n s e s 33 , 16 6 15 3 , 00 0 10 4 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 96 3 . 80 0 04 9 , 00 0 (1 1 3 , 00 0 ) 10 5 t0 6 Cu s t o m e r I n f o r m a t i o n E x p e n s e 10 7 9O 7 - Su p e r v i s i o n 10 8 9O 8 - Cu s l o m e r A s s i s t a n c e E x p e n s e s 52 , 94 4 48 0 , 00 0 10 9 9O 9 . Ad v e r t i s i n g 17 , 00 0 11 0 91 0 , Mis e C u s t o m e r S e r v i c e & I n f o E x p e n s e 09 9 33 , 00 0 11 1 To t a l C u s t o m e r I n f o r . . . t i o n E x p e n s e 58 , 04 3 53 0 , 00 0 11 2 11 3 Sa l e s Ex p e n s e s 11 4 91 1 , Su p e r v i s i o n 88 4 00 0 11 5 91 2 - De m o n s t r a t i n g & S e l l i n g E x p e n s e s 11 0 . 2 8 8 15 9 . 00 0 11 6 91 3 - Ad v e r t i s i n g E x p e n s e s 36 3 35 , 00 0 11 7 91 6 - Mis e S a l e s E x p e n s e s 6,4 7 6 16 , 00 0 t1 8 To t a l S a l e s E x p e n s e s 12 6 , 01 1 21 4 00 0 11 9 12 0 Su b t o t a l E x p e n s e s 60 6 , 52 4 47 , 61 4 , 00 0 (1 1 3 , 00 0 ) Ex h i b i t 1 7 . S c h e d u l e 5 Pa g e 4 7 o f 5 8 Fi l e : I D 0 4 G a s Ca s e / C O S t Pr o f o r m , xls T. K n o x Av i s l a C o r p o r a t i o n Pr o f o r m a AV I S T A U T I L I T I E S Na l u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 2 8 Pr o F o r m a R e s u " s a t O p e r a t i o n s Op e r a t i o n a n d M a i n l e n a n c e E x p e n s e s 19 - Ja n - ( ) 4 Co l 1 1 J 9 n y C a s e Fo r t h e Y e a r E n d e d D e c e r m e r 3 1 , 2 0 0 2 9: 5 0 A M (b ) (c ) (d ) (r ) (s ) (t ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) (a p ) (a q ) Fe d e r a l Pr o F o r m a Pa y r o l l Re v e n u e Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Op e n Op e n Op e n Op e n Ne l T o t a l To l a l Ac c o u n t De s c r i p t i o n In c o m e T a x Re s t a t e D e b t Cle a r i n g Ga s S u p p l y Pe n s i o n C o s t In s u r a n c e la b o r N o n - Ex e c la b o r E x e c u t i v e at A l l Ad j C o l u m n M Ad j C o l u m n N Ad ; C o l u m n 0 Ad j C o l u m n P Ad j C o l u m n O Ad ; C o l u m n R Ad ; C o l u m n S Ad j C o l u m n T Ad j u s l m e n t s Dis t r i b u t i o n E x p e n s e s Op e r a t i o n E x p e n s e 87 0 . Su p e r v i s i o n & E n g i n e e n n g 00 0 00 0 00 0 12 , 00 0 11 4 , 00 0 87 1 ' Dis l n b u t i o n L o a d D i s p a t c h i n g 87 2 ' Co " " r e s s o r S t a t i o n l a b o r & E x p e n s e s 87 4 , Ma i n s & S e r v i c e s E x p e n s e 00 0 00 0 29 , 00 0 57 , 00 0 57 8 , 00 0 87 5 ' Me a s u r i n g & R e g u l a t i n g S t a l i o n s , Ge n e r a l 00 0 00 0 00 0 20 , 00 0 87 6 - 0 P Me a s u r i n g & R e g u l a l i n g S t a t i o n s , In d u s t r i a l 00 0 87 7 , Me a s u r i n g & R e g u l a t i n g S l a t i o n s - C i t y G a l e 00 0 00 0 00 0 00 0 46 . 00 0 87 8 , Me t e r s & H o u s e R e g u l a l o r s E x p e n s e s 00 0 12 , 00 0 19 , 00 0 38 , 00 0 35 8 , 00 0 87 9 - Cu s t o m e r I n s t a l l a t i o n s 00 0 00 0 18 , 00 0 36 , 00 0 33 7 00 0 88 O , Oth e r D i s l r i b u t i o n E x p e n s e 00 0 00 0 00 0 00 0 30 3 . 00 0 68 1 , Re n t s 12 , 00 0 To t a l D i s t r i b u t i o n O p e r a l i o n E x p e n s e 33 , 00 0 54 , 00 0 89 , 00 0 17 6 . 00 0 77 0 , 00 0 Ma i n t e n a n c e E x p e n s e 86 5 , Su p e r v i s i o n & E n g i n e e r i n g 88 6 - M T Str u c t u r e s & I " " r o v e m e n l s 00 0 88 7 - M T Ma i n s 00 0 00 0 00 0 00 0 11 1 , 00 0 88 8 , Co " " r e s s o r S t a t i o n E q u i p m e n t 88 9 , Me a s u r i n g & R e g u l a t i n g S t a t i o n s - Ge n e r a l 00 0 1. 0 0 0 00 0 00 0 57 , 00 0 89 0 - Me a s u r i n g & R e g u l a t i n g S t a t i o n s . ln d u s l r i a l 1.0 0 0 00 0 00 0 00 0 34 , 00 0 89 1 - Me a s u r i n g & R e g u l a t i n g S t a t i o n s - Cit y G a l e 13 , 00 0 89 2 - Se r v i c e s 00 0 00 0 00 0 00 0 45 . 00 0 89 3 , Me t e r s & H o u s e R e g u l a t o r s 00 0 00 0 00 0 17 , 00 0 17 6 , 00 0 89 4 - Oth e r E q u i p m e n t To t a l D i s t r i t J u t i o n M a i n l e n e n c e E x p e n s e 00 0 13 , 00 0 22 , 00 0 00 0 43 7 00 0 To t a l D i s t r i b u t i o n E x p e n s e 42 , 00 0 67 , 00 0 11 1 , 00 0 22 0 , 00 0 20 7 , 00 0 Cu s t o m e r A c c o u n t i n g E x p e n s e s 9O 1 , Su p e r v i s i o n 00 0 00 0 00 0 23 , 00 0 10 0 9O 2 , Me t e r R e a d i n g 10 , 00 0 15 , 00 0 25 , 00 0 50 , 00 0 49 0 , 00 0 10 1 9O 3 - Cu s t o m e r R e c o r d s & C o l l e c t i o n 19 , 00 0 30 , 00 0 49 , 00 0 98 , 00 0 1,2 3 0 , 00 0 10 2 9O 4 , Un c o l l e c t i b l e A c c o u n t s (2 3 , 00 0 ) (1 3 6 , 00 0 ) 16 7 , 00 0 10 3 9O 5 - Mis e C u s t o m e r A c c o u n t s E x p e n s e s 00 0 00 0 00 0 00 0 15 8 . 00 0 10 4 To t a l C u s t o m e r A c c o u n t i n g E x p e n s e s 30 , 00 0 (2 3 , 00 0 ) 00 0 78 , 00 0 19 . 00 0 06 8 , 00 0 10 5 10 6 Cu s t o m e r I n f o r m a t i o n E x p e n s e 10 7 9O 7 , Su p e r v i s i o n 10 8 9O 8 - Cu s t o m e r A s s i s t a n c e E x p e n s e s 00 0 (2 7 9 , 00 0 ) 00 0 00 0 (2 7 0 . 00 0 ) 21 0 , 00 0 10 9 9O 9 , Ad v e r t i s i n g 17 , 00 0 11 0 91 0 , Mis e C u s t o m e r S e r v i c e & I n f o E x p e n s e 00 0 00 0 34 , 00 0 11 1 To t a l C u s l o m e r I n f o r m a t i o n E x p e n s e 00 0 (2 7 9 , 00 0 ) 00 0 00 0 (2 6 9 , 00 0 ) 26 1 00 0 11 2 11 3 Sa l e s E x p e n s e s 11 4 91 1 - Su p e r v i s i o n 00 0 11 5 91 2 - De m o n s t r a t i n g & S e l l i n g E x p e n s e s 00 0 00 0 00 0 18 , 00 0 17 7 , 00 0 11 6 91 3 , Ad v e r t i s i n g E x p e n s e s 35 , 00 0 11 7 91 6 - 0 P Mis e S a l e s E x p e n s e s 00 0 00 0 00 0 18 , 00 0 11 8 To t a l S a l e s E x p e n s e s 00 0 00 0 10 , 00 0 20 , 00 0 23 4 , 00 0 11 9 12 0 Su b l o t a l E x p e n s e s 00 0 (7 , 2 2 4 00 0 ) 12 7 , 00 0 21 1 00 0 00 0 (6 , 90 7 . 00 0 ) 40 , 70 7 00 0 Ex h i b i t 1 7 , S c h e d u l e 5 Pa g e 4 8 o f 5 8 Fi l e : 1 0 0 4 G a s C a s e / C O S t P r e f o r m , xls T, K n o x Av i s t a C o r p o r a t i o n 12 1 Pr o f o r m a AV I S T A U T I L I T I E S Na l u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 3 12 2 Pr o F o r m a R e s u l t s 0 1 O p e r a l i o n s Ad m i n , & G e n e r a l , O t h e r T e x e s & D e p r e c i a t i o n E x p e n s e 19 . Ja n ' ( ) 4 12 3 Co l I ' ! ' a n y C a s e Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 9:5 0 A M 12 4 12 5 (b ) (c ) (d ) (e ) (g ) (h ) (i ) (k ) (I) (m ) (n ) (0 ) (P ) (q ) 12 6 No t e s Sy s t e m Pe r R e s u " s De f e r r e d F I T De f e r r e d G a i n Ga s We a t h e r i z a t i o n Cu s t o m e r Eli m i n a t e Pr o F o r m a Un c o l l e c t i b l e Re g u l a t o r y In j u r i e s & 12 7 Ac c o u n t De s c r i p t i o n Cu r r e n t Re p o r t Ra t e B a s e on O f f i c e B l d g In v e n t o r y & D S M I n v e s t . Ad v a n c e s 8& 0 T a x e s Pr o p e r t y T a x Ex p e n s e Ex p e n s e Da m a g e s 12 8 Ac c r u a l Ad j C o l u m n B Ad j C o l u m n C Ad j C o l u m n D Ad j C o l u m n E Ad j C o l u m n F Ad j C o l u m n G Ad j C o l u m n H Ad j C o l u m n I Ad j C o l u m n J Ad j C o l u m n K Ad j C o l u m n l 12 9 Ad m i n i s t r a t i v e " G e n e r a l E x p e n s e s 13 0 92 O . Ad m i n , & G e n e r a t S a l a r i e s 55 5 , 79 3 00 8 , 00 0 13 1 92 1 - Off i c e S u p p l i e s & E x p e n s e s 43 0 , 00 0 13 2 92 2 , Ad m i n , E x p e n s e s T r a n s f e r r e d - C r e d a (2 . 00 0 ) 13 3 92 3 , Ou t s i d e S e r v i c e s E l I ' ! ' l o y e d 82 3 67 9 , 00 0 13 4 92 4 , Pr o p e r t y I n s u r a n c e P r e m i u m 50 , 00 0 13 5 92 5 . In j u r i e s & D a m a g e s 10 , 79 9 18 8 , 00 0 (8 3 . 00 0 ) 13 6 92 6 - El I ' ! ' l o y e e P e n s i o n & B e n e f i t s 84 , 00 0 13 7 92 7 , Fr a n c h i s e R e q u i r e m e n t s 13 8 92 8 - Re g u l a t o r y C o m m i s s i o n E x p e n s e s 62 , 44 9 24 1 , 00 0 00 0 13 9 93 0 . Mis c e l l a n e o u s & G e n e r a l E x p e n s e 73 , 05 7 23 1 , 00 0 14 0 93 1 - Re n t s 44 4 , 00 0 14 1 93 5 , Ma i n t e n a n c e 0 1 G e n e r a l P l a n t 52 . 89 7 21 9 , 00 0 14 2 To t a l A d m i n i s t r a t i v e & G e n e r a l E x p e n s e s 75 5 , 81 8 57 2 00 0 00 0 (8 3 , 00 0 ) 14 3 14 4 To t a l O p e r a t i n g & M a i n t e n a n c e E x p e n s e s 36 2 . 34 2 51 , 18 6 , 00 0 (1 1 3 , 00 0 ) 00 0 (8 3 . 00 0 ) 14 5 14 6 Ta x e s OIh e r T h a n I n c o m e Ta x e s 14 7 Pr o p e r t y R e l a t e d 14 8 Pro d u c t i o n 14 9 Un d e r g r o u n d S t o r a g e 41 . 00 0 00 0 15 0 Dis t r i b u l i o n 81 9 , 00 0 15 1 Ad m i n i s t r a t i v e " G e n e r a l 10 , 00 0 00 0 15 2 To t a l P r o p e r t y R e l a t e d 87 0 , 00 0 00 0 15 3 15 4 St a t e E x c i s e 15 5 Di s t r i b u l i o n 00 0 15 6 15 7 Bu s i n e s s & O c c u p a t i o n 15 8 Dis t r i b u l i o n 14 9 , 00 0 (1 , 14 9 , 00 0 ) 15 9 .O p e n 16 0 -O p e n 16 1 To t a l B u s i n e s s & O c c u p a t i o n 14 9 , 00 0 (1 , 14 9 , 00 0 ) 16 2 16 3 Mis c e l l a n e o u s 16 4 Di s t r i b u t i o n 16 5 16 6 To t a l T a x e s O t h e r T h a n I n c o m e T a x e s 02 0 , 00 0 (1 , 14 9 , 00 0 ) 00 0 16 7 16 8 De p r e c i a t i o n Ex p e n s e 16 9 Un d e r g r o u n d S t o r a g e P l a n t D e p r e c i a t i o n E x p e n s e 17 0 35 0 la n d & l a n d R i g h t s D e p r . E x p , 48 9 17 1 35 1 Str u c t u r e s & I l I ' ! ' , o v e m e n t s D e p r , E x p , 18 , 57 7 00 0 17 2 35 2 We l l s D e p r , E x p , 27 6 , 81 6 74 , 00 0 17 3 35 3 LI n e s D e p r , E x p , 16 . 71 4 00 0 17 4 35 4 Co l I ' ! ' r e s s o r S t a t i o n E q u i p , D e p r . E x p , 43 , 66 3 12 , 00 0 17 5 35 5 Me a s u r i n g & R e g u l a t i n g E q u i p , D e p r , E x p . 09 6 00 0 17 6 35 6 Pu r i f i c a t i o n E q u i p m e n t D e p r , E x p , 11 , 99 0 00 0 17 7 35 7 Oth e r E q u i p m e n t D e p r , E x p , 44 . 96 1 12 , 00 0 17 8 To t a l U n d e r g r o u n d S t o r a g e P l a n t D e p r , E x p , 41 7 30 6 11 1 , 00 0 17 9 18 0 Fit e : 1 0 0 4 G a s C a s e / C O S t P r o l o r m , xls Ex h i b i t 1 7 , S c h e d u l e 5 T, K n o x Av i s l a C o r p o r a t i o n Pa g e 4 9 0 1 5 8 12 1 P r o f o r m a 12 2 P r o Fo r m a R e s u n s o f O p e r a l i o n s 12 3 C o m p a n y C a s e 12 4 12 5 12 6 12 7 ~ c o u n t 12 8 12 9 13 0 13 1 13 2 13 3 13 4 13 5 13 6 13 7 13 8 13 9 14 0 14 1 14 2 14 3 14 4 14 5 14 6 14 7 14 8 14 9 15 0 15 1 15 2 15 3 15 4 15 5 15 6 15 7 15 8 15 9 16 0 16 1 16 2 16 3 16 4 16 5 16 6 16 7 16 8 16 9 17 0 3 5 0 17 1 3 5 1 17 2 3 5 2 17 3 3 5 3 17 4 3 5 4 17 5 3 5 5 17 6 3 5 6 17 7 3 5 7 17 8 17 9 16 0 (b ) (c ) (d ) De s c r i p l i o n 92 0 - 92 1 - 92 2 - 92 3 ' 92 4 - 92 5 - 92 6 , 92 7 - 92 8 ' 93 0 , 93 1 - 93 5 - Ad m i n i s t r a t i v e " G e n e r a l E l p e n s e s Ad m i n , & G e n e r a ' S a l a r i e s Of f i c e S u p p l i e s & E x p e n s e s Ad m i n , E x p e n s e s T r a n s f e r r e d - C r e d n Ou t s i d e S e r v i c e s E m p l o y e d Pr o p e r t y I n s u r a n c e P r e m i u m In j u r i e s & D a m a g e s Em p l o y e e P e n s i o n & B e n a f i t s Fr a n c h i s e R e q u i r e m e n t s Re g u l a t o r y C o m m i s s i o n E x p e n s e s Mi s c e l l a n e o u s & G e n e r a l E x p e n s e Re n t s Ma i n t e n a n c e 0 1 G e n e r a l P l a n t To l a l A d m i n i s t r a l i v e & G e n e r a l E x p e n s e s To l a l O p e r a t i n g & M a i n t a n a n c e E x p e n s e s Ta l e s O I l i e r T h a n I n c o m e T a x e s Pro p e r t y R e l a t e d Pr o d u c t i o n Un d e r g r o u n d S i o r a g e Dis l r i l U t i o n Ad m i n i s l r a l i v e & G e n e r a l To l a l P r o p e r t y R e l a l e d Sla l e E x c i s e Dis t r i b u t i o n Bu s i n e s s & O c c u p a t i o n Dis l r i b u t i o n -O p e n 'O p e n T o l a l B u s i n e s s & O c c u p a t i o n Mi s c e l l a n e o u s Di s t r i b u t i o n To l a l T a x e s O I h e r T h a n I n c o m e T a x e s De p r e c i a t i o n E l p e n s e Un d a r g r o u n d S t o r a g e P l a n t D e p r e c i a t i o n Ex " , La n d & L a n d R i g h l s D e p r , E x p , Str u c t u r e s & I m p r o v e m e n t s D e p r , E x p , We l l s D e p r , E x p , Lin e s D e p ' , E x p , Co m p r e s s o r S l a t i o n E q u i p , D e p r , E x p , Me a s u r i n g & R e g u l a t i n g E q u i p , D e p r . E x p . Pu r i f i c a t i o n E q u i p m e n t D e p r , E x p , OIh e r E q u i p m e n l D e p r , E x p , To l a l U n d e r g r o u n d S t o r a g e P l a n t D e p r , E x p , Fi l e : I D 0 4 G a s C a s e / C O S t P r o f o r m , xl s AV I S T A U T I L I T I E S Ad m i n , & G e n e r a l , O I h e r T a x e s & D e p r e c i a l i o n E x p e n s e Fo r t h e Y e a r E n d e d D e c e r m e r 3 1 , 2 0 0 2 (r ) Fe d e r a l In c o m e T a x Ad j C o l u m n M (s ) Pr o F o r m a Re s l a t e D e b t Ad j C o l u m n N (I ) Pa y r o l l Cle a r i n g Ad j C o l u m n 0 (u ) Re v e n u e Ga s S u p p l y Ad j C o l u m n P 00 0 00 0 (1 9 , 00 0 ) 00 0 00 0 27 , 00 0 (1 9 , 00 0 ) 10 8 , 00 0 (7 , 24 3 , 00 0 ) Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c l i o n (v ) (w ) (I ) (y ) (z ) (a a ) (a b ) Pr o F o r m a Pr o F o r m a Pro F o r m a Pr o F o r m a Op e n Op e n Op e n Pe n s i o n C o s t In s u r a n c e La b o r N o n - Ex e c La b o r E x e c u t i v e Ad j C o l u m n Q Ad j C o l u m n R Ad j C o l u m n S Ad j C o l u m n T 33 , 00 0 44 , 00 0 00 0 18 , 00 0 18 6 , 00 0 00 0 00 0 00 0 (3 , 00 0 ) 00 0 00 0 00 0 00 0 43 , 00 0 20 4 , 00 0 60 , 00 0 00 0 17 0 , 00 0 20 4 , 00 0 27 1 00 0 13 , 00 0 (a c ) Op e n Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s l a C o r p o r a t i o n (a p ) Ne t T o l a l of A l l Ad j u s t m e n t s 10 3 , 00 0 18 , 00 0 10 4 00 0 (6 , 00 0 ) 12 , 00 0 00 0 24 0 . 00 0 (6 , 66 7 , 00 0 ) 00 0 00 0 00 0 (1 , 14 9 , 00 0 ) (1 , 14 9 , 00 0 ) (1 , 14 4 . 00 0 ) Ex p e n s e P a g e 3 B 19 . J a n - o 4 9:5 0 A M (a q ) To l a l 11 1 00 0 43 0 . 00 0 00 0 ) 67 9 , 00 0 66 , 00 0 29 2 , 00 0 64 , 00 0 23 5 , 00 0 24 3 , 00 0 44 4 00 0 22 8 , 00 0 81 2 , 00 0 51 9 , 00 0 45 , 00 0 81 9 . 00 0 00 0 87 5 , 00 0 00 0 87 6 , 00 0 00 0 00 0 00 0 12 , 00 0 00 0 00 0 12 , 00 0 11 1 , 00 0 Pa g e 5 0 o f 5 8 18 1 Pr o l o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U l i l i t y Id a h o J u r i s d i c l i o n Ex p a n s e P a g a 4 18 2 Pro F o r m a R e s u l t s o f O p e r a l i o n s De p r e c i a t i o n E x p e n s e & I n c o m e T a x 19 , Ja n - 0 4 18 3 Co " 1 J 8 n y C a s e Fo r I h e V e a r E n d e d D e c a r r l J a r 3 1 . 2 0 0 2 9: 5 0 A M 18 4 18 5 (h ) (c ) (d ) (e ) (g ) (h ) (i) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) 18 6 No l e s Sy s t e m Ex p e n s e De t e r r e d F I T De t e r r e d G a i n Ga s We a t h e r i z a t i o n Cu s t o m e r El i m i n a t e Pr o F o r m a Un c o l l e c t i b l e Re g u l a l o r y In j u r i e s & 18 7 Ac c o u n l De s c r i p l i o n Cu r r a n t Re p o ~ Ra t e B a s e on O f f i c e B l d g In v e n t o r y & D S M I n v e s t . Ad v a n c e s 8& 0 T a x e s Pro p e r t y T a x Ex p e n s e Ex p e n s e Da m a g e s 18 8 Ac c r u a l Ad j C o t u m n B Ad j C o l u m n C Ad i C o l u m n D Ad j C o l u m n E Ad j C o l u m n F Ad j C o l u m n G Ad j C o l u m n H Ad j C o l u m n I Ad j C o l u m n J Ad j C o l u m n K Ad j C o l u m n l 18 9 Dis t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 19 0 37 4 La n d & L a n d R i g h t s D e p r , E x p , 19 1 37 5 51 r u c t u r e s & l " 1 ' r o v e m e n l s D e p r . E x p , 36 7 3, 0 0 0 19 2 37 6 - S M Ma i n s D e p r , E x p , 66 . 10 % 15 7 . 77 0 68 8 , 00 0 19 3 37 6 - Ma i n s D e p r , E x p . 33 , 90 % 10 6 , 63 3 35 3 , 00 0 19 4 37 8 Me a s & R e g S t a t i o n E q u i p , Ge n D a p r , E x p , 67 , 38 2 21 , 00 0 19 5 37 9 Me a s & R e g S t a t i o n E q u i p ' Cit y G a t e D e p r . E x p , 25 , 18 3 00 0 19 6 38 0 Se r v i c e s D e p r . E x p , 71 7 , 31 8 86 7 , 00 0 19 7 38 1 Me t e r s D e p r , E x p , 53 6 , 45 2 17 1 . 0 0 0 19 8 38 2 Me t e r I n s t a l l a t i o n s D e p r , E x p , 19 9 38 3 Ho u s e R e g u l a t o r s D e p r , E x p , 20 0 39 4 Ho u s e R a g u l a t o r I n s t a l l a t i o n s D e p r . E x p , 20 1 38 5 In d u s l r i a l M e a s & R e g S t a t i o n E q u i p , D e p r , E x p , 52 3 00 0 20 2 38 7 Ot h e r E q u i p m e n t D e p r . E x p , 20 3 To t a l D i s t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 66 2 , 60 8 12 5 , 00 0 20 4 20 5 Ge n e r a l P l a n t D e p r e c i a t i o n Ex p e n s e 20 6 38 9 La n d & L a n d R i g h t s D e p r , E x p , 34 1 20 7 39 0 Sir u c i u r e s & l " 1 ' r o v e m e n t s D e p r , E x p . 50 , 40 6 15 , 00 0 20 8 39 1 Of f i c e F u r n l l u r e & E q u i p m e n t D e p r , E x p . 63 9 , 5 6 9 18 8 , 00 0 20 9 39 2 Tr a n s p o r t a t i o n E q u i p m e n t D e p e , E x p , 17 9 00 0 21 0 39 3 51 o r e s E q u i p m e n t D e p r , E x p , 51 8 00 0 21 1 39 4 To o l s , S h o p & G a r a g e E q u i p m e n t D e p r , E x p , 53 , 32 4 16 , 00 0 21 2 39 5 La b o r a t o r y E q u i p m e n t D e p ' , E x p , 22 , 28 5 00 0 21 3 39 6 Po w e r O p e r a t e d E q u i p m e n t D e p r , E x p , 90 5 18 , 00 0 21 4 39 7 Co m m u n i c a t i o n E q u i p m e n t D e p r , E x p , 37 1 59 8 10 9 , 00 0 21 5 39 8 Mis c e l l a n e o u s E q u i p m e n t D e p r , E x p , 45 4 00 0 21 6 To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 1.2 1 7 57 9 35 8 , 00 0 21 7 21 8 To t a l D e p r e c i a l i o n E x p e n s e 29 7 49 3 59 4 , 00 0 21 9 22 0 Am o r t i z a t i o n Ex p e n s e 22 1 40 4 . J O C le a s e h o l d l " 1 ' r o v e m e n t A r r o ~ i z a t i o n E x p , 48 , 00 0 22 2 40 4 , In t a n g i b l e D i s t r i b u t i o n P l a n t A r r o ~ l z a l i o n E x p , 22 3 40 4 . In t a n g i b l e P l a n t - S o f t w a r e A r r o ~ l z a t i o n E x p , 14 4 00 0 22 4 40 7 , Ha m i n o n S i r e e t B r i d g e A r r o ~ i z a l i o n E x p , 88 , 00 0 22 5 To t a l A r r o ~ i z a l i o n E x p e n s e 26 0 , 00 0 22 6 22 7 To t a l D e p r e c i a t i o n a n d A r r o ~ i z a t i o n E x p e n s e 85 4 , 00 0 22 8 22 9 To t a l O p e r a t i n g E x p e n s e B e l o r e l n c o m e T a x l I e m s 56 , 06 0 , 00 0 (1 , 14 9 , 00 0 ) 00 0 (1 1 3 , 00 0 ) 00 0 (8 3 , 00 0 ) 23 0 00 0 23 1 In c o m e T a x - S t a t e 53 6 , 00 0 00 0 00 0 23 2 In c o m e T a x - F e d e r a t 20 0 , 00 0 18 , 00 0 (2 , 00 0 ) 39 , 00 0 (2 , 00 0 ) 29 , 00 0 23 3 23 4 In v e s t m e n t T a x C r e d l l A d j u s t m e n t ( N e t ) (1 8 , 00 0 ) 23 5 Ar r o ~ l z a t i o n o t D e f e r r e d I n c o m e T a x e s (2 . 96 6 , 00 0 ) 23 6 (7 3 , 00 0 ) 00 0 (5 3 , 00 0 ) 23 7 To t a l O p e r a t i n g E x p e n s e 56 , 81 2 , 00 0 (1 , 13 0 , 00 0 ) 00 0 23 8 23 9 24 0 Fi l e : I D 0 4 G a s Ca s e J C O S I Pr o f o r m , xl s Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 5 1 o f 5 8 18 1 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ex p e n s e P a g e 4 B 18 2 Pro F o r m a R e s u l t s o f O p e r a t i o n s De p r e c i a l i o n E x p e n s e & I n c o m e T a x 19 , Ja n - 0 4 18 3 Co " , , " n y C a s e Fo r t h e Y e a r E n d e d D e c e m b e r 3 1 , 20 0 2 9:5 0 A M 18 4 18 5 (b ) (c ) (d ) (r) (s ) (t) (u ) (v ) (w ) (x ) (y ) (2 ) (a a ) (a b ) (a c ) (a p ) (a q ) 18 6 Fe d e r a l Pr o F o r m a Pa y r o l l Re v e n u e Pro F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Op e n Op e n Op e n Op e n Ne t T o t a l To t a l 18 7 Ac c o u n l De s c r i p t i o n In c o m e T a x Re s t a t e D e b t Cl e a r i n g Ga s S u p p l y Pe n s i o n C o s t In s u r a n c e La b o r N o n , Ex e c La b o r E x e c u t i v e of A l l 18 8 Ad j C o l u m n M Ad j C o l u m n N Ad j C o l u m n 0 Ad j C o l u m n P Ad j C o l u m n a Ad j C o l u m n R Ad j C o l u m n S Ad j C o l u m n T Ad j u s t m e n l s 18 9 Dis t r i b u t i o n P l a n t D e p r e c i a t i o n E x p e n s e 19 0 37 4 La n d & L a n d R i g h t s D e p " E x p , 19 1 37 5 St r u c t u r e s & I " " r o v e m e n l s D e p r , E x p , 00 0 19 2 37 6 , Ma i n s D e p r , E x p , 68 8 , 00 0 19 3 37 6 . Ma i n s D e p r , E x p , 35 3 , 00 0 19 4 37 8 Me a s & R e g S t a t i o n E q u i p , Ge n D e p r , E x p , 00 0 19 5 37 9 Me a s & R e g S t a t i o n E q u i p - C i t y G a t e D e p r . E x 00 0 19 6 38 0 Se r v i c e s D e p r . E x p , 86 7 , 00 0 19 7 38 1 Me t e r s D e p r , E x p , 17 1 00 0 19 8 38 2 Me t e r I n s t a l l a t i o n s D e p r , E x p , 19 9 38 3 Ho u s e R e g u l a t o r s D e p r , E x p , 20 0 38 4 Ho u s e R e g u l a t o r I n s t a l l a l i o n s D e p r . E x p , 20 1 38 5 In d u s t r i a l M e a s & R e g S t a t i o n E q u i p , D e p r . E x 00 0 20 2 38 7 Ot h e r E q u i p m e n l D e p r , E x p , 20 3 To t a l D i s l r i b u l i o n P l a n t D e p r e c i a t i o n E x p e n s e 12 5 . 00 0 20 4 20 5 Ge n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 20 6 38 9 La n d & L a n d R i g h t s D e p r , E x p , 20 7 39 0 St r u c t u r e s & I " " r o v e m e n l s D e p r , E x p , 15 , 00 0 20 8 39 1 Of f i c e F u r n ~ u r e & E q u i p m e n t D e p r . E x p , 18 8 , 00 0 20 9 39 2 Tr a n s p o r t a t i o n E q u i p m e n t D e p r , E x p , 00 0 21 0 39 3 Sl a t e s E q u i p m e n t D e p r , E x p , 00 0 21 1 39 4 To o l s . S h o p & G a r a g e E q u i p m e n t D e p r , E x p , 16 . 00 0 21 2 39 5 La b o r a t o r y E q u i p m e n t D e p r , E x p , 00 0 21 3 39 6 Po w e r O p e r a t e d E q u i p m e n t D e p r , E x p , 18 , 00 0 21 4 39 7 Co n v n u n i c a l i o n E q u i p m e n t D e p r , E x p , 10 9 , 00 0 21 5 39 8 Mi s c e l l a n e o u s E q u i p m e n t D e p r , E x p , 00 0 21 6 To t a l G e n e r a l P l a n t D e p r e c i a t i o n E x p e n s e 35 8 , 00 0 21 7 21 8 To t a l D e p r e c i a t i o n E x p e n s e 59 4 00 0 21 9 22 0 Am o r t i z a t i o n E x p e n s e 22 1 4O 4 . x x Le a s e h o l d I " " r o v e m e n t A m o r t i z a t i o n E x p , 48 , 00 0 22 2 40 4 2 0 In t a n g i b l e D i s t r i b u l i o n P l a n t A m o r t i z a t i o n E x p , 22 3 40 4 , In t a n g i b l e P l a n t - S o f t w a r e A m o r t i z a t i o n E x p , 14 4 , 00 0 22 4 40 7 , Ha m i l l o n S t r e e t B r i d g e A m o r t i z a l i o n E x p . 68 , 00 0 22 5 To t a l A m o r t i z a t i o n E x p e n s e 26 0 , 00 0 22 6 22 7 To t a l D e p r e c i a t i o n e n d A m o r t i z a t i o n E x p e n s e 85 4 , 00 0 22 8 22 9 To t a l O p e r a t i n g E x p e n s e B e f o r e I n c o m e T a x t 10 8 , 00 0 (7 , 24 3 , 00 0 ) 17 0 . 00 0 20 4 , 00 0 27 1 , 00 0 13 . 00 0 (7 , 81 1 , 00 0 ) 48 , 2 4 9 . 00 0 23 0 23 1 In c o m e T a x . S t a t e (1 , 00 0 ) 00 0 ) 00 0 ) (2 , 00 0 ) (3 , 00 0 ) (7 , 00 0 ) 52 9 , 00 0 23 2 In c o m e T a x . F e d e r a l 22 , 00 0 57 6 , 00 0 (3 7 , 00 0 ) (6 0 , 00 0 ) (5 9 , 00 0 ) (7 1 , 00 0 ) (9 4 , 00 0 ) (5 , 00 0 ) 35 4 , 00 0 55 4 , 00 0 23 3 23 4 In v e s l m e n t T a x C r e d ~ A d j u s t m e n t ( N e t ) (1 8 , 00 0 ) 23 5 Am o r t i z a l i o n o f D e f e r r e d I n c o m e T a x e s 49 , 00 0 49 , 00 0 (2 , 91 7 , 00 0 ) 23 6 23 7 To t a l O p e r a t i n g E x p e n s e 71 , 00 0 57 6 , 00 0 70 , 00 0 (7 , 30 5 , 00 0 ) 10 9 , 00 0 13 1 , 00 0 17 4 , 00 0 00 0 (7 , 41 5 , 00 0 ) 49 , 39 7 00 0 23 8 23 9 24 0 Ex h i b i t 1 7 , S c h e d u l e 5 Pa g e 5 2 0 1 5 B Fi l e : I D 0 4 G a s C a s e / C D S ! P r o l o r m , xl s T, K n o x Av i s l a C o r p o r a t i o n 24 1 Pro f o n T a 24 2 P r o Fo r m a R e s u n s o f O p e r a l i o n s 24 3 Co f 1 l ) a n y C a s e 24 4 24 5 24 6 24 7 Ac c o u n t 24 8 24 9 25 0 25 1 25 2 25 3 3 0 3 . 25 4 3 O 3 , 25 5 25 6 25 7 25 8 :!S O 25 9 3 5 1 26 0 3 5 2 26 1 3 5 3 26 2 3 5 4 25 3 3 5 5 26 4 3 5 6 26 5 3 5 7 26 6 26 7 26 8 26 9 27 0 27 1 27 2 27 3 27 4 27 5 27 6 27 7 27 8 27 9 28 0 28 1 28 2 28 3 28 4 28 5 3 8 9 28 6 3 9 0 28 7 3 9 1 28 8 3 9 2 28 9 3 9 3 29 0 3 9 4 29 1 3 9 5 29 2 3 9 6 29 3 3 9 7 29 4 3 9 8 29 5 29 6 29 7 29 8 29 9 30 0 (b ) (c ) (d ) De s c r i p t i o n Ra t e B a s e Pla n t I n S e r v i c e In t a n g i b l e P l a n t In t a n g i b l e G a s P l a n t Mis c e l l a n e o u s - Co f 1 l ) u t e r S o f t w a r e To t a l I n t a n g i b l e P l a n ! Un d e r g r o u n d S t o r a g e P l a n t La n d & L a n d R i g h l s Str u c t u r e s & l f 1 l ) r o v e m e n t s We l l s Un e s Co f 1 l ) r e s s o r S t a t i o n E q u i p m e n t Me a s u r i n g & R e g u l a t i n g E q u i p m e n t Pu r i f i c a t i o n E q u i p m e n t Ot h e r E q u i p m e n t To t a l U n d e r g r o u n d S t o r a g e P l a n t 37 4 37 5 37 6 - S M 37 6 - L G 37 8 37 9 38 0 38 1 38 2 38 3 38 4 38 5 38 7 Di s t r i b u t i o n P l a n t La n d & L a n d R i g h l s Str u c t u r e s & l f 1 l ) r o v e m e n l s Ma i n s Ma i n s Me a s & R e g S t a l i o n E q u i p , Ge n e r a l Me a s & R e g S t a t i o n E q u i p - C i t y G a l e Se r v i c e s Me t e r s Me t e r I n s t a l l a t i o n s Ho u s e R e g u l a t o r s Ho u s e R e g u l a t o r I n s t a l l a t i o n s In d u s t r i a l M e a s & R e g S t a t i o n E q u i p Ot h e r E q u i p m e n t To t a l D i s t r i b u t i o n P l a n t Ge n e r a l P l a n t La n d & L a n d R i g h l s St r u c t u r e s & l f 1 l ) r o v e m e n l s Off i c e F u r n n u r e & E q u i p m e n t Tr a n s p o r t a t i o n E q u i p m e n t St o r e s E q u i p m e n t To o l s , S h o p & G a r a g e E q u i p m e n t La b o r a t o r y E q u i p m e n t Po w e r O p e r a t e d E q u i p m e n t Co m m u n i c a t i o n E q u i p m e n l Mi s c e l l a n e o u s E q u i p m e n t To t a l G e n e r a l P l a n t To t a l P l a n t I n S e r v i c e Fi l e : 1 0 0 4 G a s C a s e / C O S / P r o f o r m , xl s AV I S T A U T I L I T I E S Pl a n l l n S e r v i c e Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 , 20 0 2 (e ) No t e s 66 , 10 % 33 , 90 % Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c l i o n (g ) (h ) (i) (j) (k ) (I ) (m ) Ba l a n c e De r e n e d F I T De f e r r e d G a i n Ga s We a t h e r i z a t i o n Cu s t o m e r El i m i n a t e Pe r B o o k s Ra t e B a s e on O f f i c e B k l g In v e n t o r y & D S M I n v e s t . Ad v a n c e s B& O T a x e s Ad ; C o l u m n C Ad j C o l u m n D Ad j C o l u m n E Ad j C o l u m n F Ad j C o l u m n G Ad j C o l u m n H 00 0 76 0 , 00 0 76 6 , 00 0 11 7 00 0 29 0 00 0 00 0 22 1 , 00 0 51 3 , 00 0 42 . 00 0 11 0 00 0 44 3 , 00 0 04 1 , 00 0 30 . 00 0 10 8 00 0 17 8 , 00 0 15 . 99 0 , 00 0 24 6 , 00 0 56 5 , 00 0 36 6 , 00 0 73 9 , 00 0 37 6 . 00 0 87 , 59 8 , 00 0 12 4 00 0 75 1 00 0 16 9 , 00 0 57 6 , 00 0 73 , 00 0 37 1 , 00 0 19 2 , 00 0 58 9 , 00 0 07 1 , 00 0 27 , 00 0 94 3 , 00 0 99 , 34 8 , 00 0 (n ) Pr o F o r m a Pr o p e r t y T a x Ad j C o l u m n I (0 ) Un c o l l e c t i b l e Ex p e n s e Ad j C o l u m n J Ex h i b i t 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n (p ) Re g u l a t o r y Ex p e n s e Ad j C o l u m n K Ra t e B a s e P a g e 1 19 - J a n - 0 4 9: 5 0 A M (q ) In j u r i e s & Da m a g e s Ad j C o l u m n L Pa g e 5 3 o f 5 8 24 1 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ra t e B a s e P a g e 1 B 24 2 Pr o F o r m a R e s u l i s o f O p e r a t i o n s Pla n l l n S e r v i c e 19 - J a n - t J 4 24 3 Co l T ! J 8 n y C a s e Fo r I h e Y e a r E n d e d D e c e r r t J e r 3 1 20 0 2 9:5 O P J I . 24 4 24 5 (b ) (c ) (d ) (r) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (z ) (a a ) (a b ) (a c ) (a p ) (a q ) 24 6 Fe d e r a l Pr o F o r m a Pa y r o l l Re v e n u e Pr o F o r m a Pr o F o r m a Pr o F o r m a Pr o F o r m a Op e n Op e n Op e n Op e n Ne t T o t a l To t a l 24 7 Ac c o u n t De s c r i p t i o n In c o m e T a x Re s t a t e D e b t Cle a r i n g Ga s S u p p l y Pe n s i o n C o s ! In s u r a n c e La b o r N o n - Ex e c La b o r E x e c u t i v e of A l l 24 8 Ad j C o l u m n M Ad j C o l u m n N Ad j C o l u m n O Ad j C o l u m n P Ad j C o l u m n O Ad j C o l u m n R Ad j C o l u m n S Ad j C o l u m n T Ad j u s t m e n t s 24 9 25 0 Ra t e B a s e 25 1 Pla n t I n S e r v i c e 25 2 In t a n g i b l e P l a n t 25 3 30 3 . In t a n g i b l e G a s P l a n l 00 0 25 4 30 3 , Mis c e l l a n e o u s - Co " " , u t e r S o f t w a r e 76 0 , 00 0 25 5 To l a l l n t a n g i b l e P l a n t 76 6 , 00 0 25 6 25 7 Un d e r g r o u n d S t o r a g e P l a n t 25 8 35 0 La n d & L a n d R i g h t s 11 7 , 00 0 25 9 35 1 St r u c t u r e s & I " " , r o v e m e n t s 29 0 , 00 0 26 0 35 2 We l l s 30 5 , 00 0 26 1 35 3 lin e s 22 1 . 00 0 26 2 35 4 Co " " , r e s s o r S t a l i o n E q u i p m e n t 51 3 , 00 0 26 3 35 5 Me a s u r i n g & R e g u l a t i n g E q u i p m e n t 42 , 00 0 26 4 35 6 Pu r i f i c a t i o n E q u i p m e n t 11 0 . 00 0 26 5 35 7 O1 h e r E q u i p m e n t 44 3 , 00 0 26 6 To t a l U n d e r g r o u n d S t o r a g e P l a n t 04 1 00 0 26 7 26 8 Di s t r i b u t i o n P l a n t 26 9 37 4 La n d & L a n d R i g h t s 30 , 00 0 27 0 37 5 Str u c t u r e s & ' " " , r o v e m e n t s 10 6 , 00 0 27 1 37 6 - S M Ma i n s 31 , 17 8 , 00 0 27 2 37 6 - l G Ma i n s 15 , 99 0 , 00 0 27 3 37 6 Me a s & R e g S t a t i o n E q u i p , Ge n e r a l 1, 2 4 6 , 00 0 27 4 37 9 Me a s & R e g S t a t i o n E q u i p ' Cit y G a l e 56 5 , 00 0 27 5 36 0 Se r v i c e s 31 , 36 6 , 00 0 27 6 36 1 Me t e r s 73 9 . 00 0 27 7 38 2 Me i e r I n s t a l l a l i o n s 27 8 38 3 Ho u s e R e g u l a t o r s 27 9 38 4 Ho u s e R e g u l a t o r I n s t a l l a t i o n s 26 0 36 5 In d u s t r i a l M e a s & R e g S t a t i o n E q u i p 37 6 . 00 0 28 1 38 7 O1 h e r E q u i p m e n t 28 2 To t a l D i s t r i b u t i o n P l a n t 59 6 , 00 0 28 3 28 4 Ge n e r a l P l a n t 26 5 38 9 La n d & L a n d R i g h l s 12 4 . 00 0 28 6 39 0 St r u c t u r e s & I " " , r o v e m e n l s 75 1 00 0 28 7 39 1 Of f i c e F u r n l l u r e & E q u i p m e n t 16 9 , 00 0 28 6 39 2 Tr a n s p o r t a t i o n E q u i p m e n t 57 6 , 00 0 26 9 39 3 St o r e s E q u i p m e n t 73 , 00 0 29 0 39 4 To o l s , S h o p & G a r a g e E q u i p m e n t 37 1 , 00 0 29 1 39 5 La b o r a l o r y E q u i p m e n l 19 2 , 00 0 58 9 , 00 0 29 2 39 6 Po w e r O p e r e t e d E q u i p m e n t 07 1 , 00 0 29 3 39 7 Co m m u n i c a t i o n E q u i p m e n l 29 4 39 6 Mis c e l l a n e o u s E q u i p m e n t 27 . 00 0 To t a l G e n e r a l P l a n t 94 3 , 00 0 29 5 29 6 99 , 34 8 , 00 0 29 7 To t a l P l a n t I n S e r v i c e 29 6 29 9 30 0 Fil e : 1 0 0 4 G a s C a s e / C O S t P r o f o r m , xl s Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 5 4 o f 5 8 30 1 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i 1 y Id a h o J u r i s d i c t i o n Ra t e B a s e P a g e 2 30 2 Pr o F o r m a R e s u l t s o f O p e r a t i o n s Ac c u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n 19 - Ja n - Q 4 30 3 Co " " , " n y Ca s e Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 , 2 0 0 2 9:5 0 A M 30 4 30 5 (b ) (c ) (d ) (e ) (g ) (h ) (i ) (k ) (I ) (m ) (n ) (0 ) (p ) (q ) 30 6 No t e s Sy s t e m Ba l a n c e De f e r r e d F I T De f e r r e d G a i n Ga s We a t h e r i z a t i o n Cu s t o m e r Eli m i n a t e Pr o F o r m a Un c o l l e c l i b l e Re g u l a t o r y In j u r i e s & 30 7 Ac e o u n t De s c r i p t i o n Ac c u m u l a t e d Pe r B o o k s Ra l e B a s e on O f f i c e 8 l d g In v e n t o r y & D S M I n v e s t . Ad v a n c e s 8& 0 T a x e s Pr o p e r t y T a x Ex p e n s e Ex p e n s e Da m a g e s 30 8 Re s e r v e Ad i C o l u m n C Ad j C o l u m n D Ad i C o l u m n E Ad j C o l u m n F Ad i C o l u m n G Ad i C o l u m n H Ad j C o l u m n I Ad j C o l u m n J Ad j C o l u m n K Ad j C o l u m n L 30 9 31 0 Ac c u m u l a t e d R e s e r v e f o r D e p l I ! C l a l l o n 31 1 Un d e r g r o u n d S t o m g e P l a n t A c c u m , D e p r , 31 2 35 0 La n d & L a n d R i g h t s A c e u m , D e p r , 12 , 84 7 00 0 31 3 35 1 St r u c t u r e s & I " " r o v e m e n l s A c e u m , D e p r . 54 0 , 95 9 14 4 00 0 31 4 35 2 We l l s A c e u m , D e p r . 6. 2 7 2 , 87 6 67 0 , 00 0 31 5 35 3 Li n e s A c e u m , D e p r . 29 9 . 85 5 80 , 00 0 31 6 35 4 Co " " r e s s o r S l a t i o n E q u i p , Ac e u m . D e p r , 08 0 , 66 1 28 7 , 00 0 31 7 35 5 Me a s u r i n g & R e g u l a t i n g E q u i p , A c e u m . D e p r . (4 7 6 . 67 1 ) (1 2 7 00 0 ) 31 8 35 6 Pu r i f i c a l i o n E q u i p m e n t A c e u m , D e p r , 25 6 , 90 8 68 , 00 0 31 9 35 7 Oth e r E q u i p m e n t A c e u m . D e p r . 63 7 . 2 0 5 16 9 . 00 0 32 0 To l a l U n d e r g r o u n d S t o r a g e P l a n t A c e u m . D e p r . 62 4 , 64 0 2.2 9 4 , 00 0 32 1 32 2 Di s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a t i o n 32 3 37 4 La n d & L a n d R i g h t s A c e u m . D e p r . 32 4 37 5 St r u e l u r e s & ' " " r o v e m e n l s A c e u m , D e p r , 13 0 , 02 7 40 . 00 0 32 5 37 6 - Ma i n s A c e u m . D e p r , 66 , 10 % 28 . 65 3 , 10 9 86 2 , 00 0 32 6 37 6 - Ma i n s A c e u m , D e p r . 33 , 90 % 14 , 69 5 , 01 4 54 4 , 00 0 32 7 37 8 Me a s & R e g S l a t i o n E q u i p - Ge n . A c e u m , D e p r , 31 8 , 31 8 98 , 00 0 32 8 37 9 Me a s & R e g S l a t i o n E q u i p - G i 1 y G a t e A c e u m . D e p r , 26 4 , 88 9 00 0 32 9 38 0 Se r v i c e s A c e u m , D e p r , 33 . 2 8 0 , 09 3 10 . 2 9 2 . 00 0 33 0 38 1 Me t e r s A c e u m , D e p r , 7.4 1 4 35 0 29 3 , 00 0 33 1 38 2 Me t e r I n s l a l l a t i o n s A c e u m . D e p r . 33 2 36 3 Ho u s e R e g u l a t o r s A c e u m , D e p r , 33 3 38 4 Ho u s e R e g u l a t o r I n s l a l l a t i o n s A c e u m , D e p r . 33 4 38 5 In d u s t r i a l M e a s & R e g S l a t i o n E q u i p A c e u m , D e p r , 60 2 26 1 16 6 , 00 0 33 5 38 7 Ot h e r E q u i p m e n t A c e u m , D e p r , 33 6 To l a l D i s t r i b u l i o n P l a n t A c e u m u l a t e d D e p r e c i a t i o n 85 , 35 8 , 06 1 26 , 39 7 , 00 0 33 7 33 8 Ge n e m t Pl a n t A c c u m u l a t e d D e p m c i a t i o n 33 9 36 9 La n d & L a n d R i g h t s A c e u m , D e p r . 31 6 00 0 34 0 39 0 St r u c t u r e s & ' " " r o v e m e n t s A c e u m , D e p r . 62 4 , 18 1 17 4 , 00 0 34 1 39 1 Off i c e F u r n l l u r e & E q u i p m e n ! A c e u m , D e p r . 86 3 , 25 1 79 7 00 0 34 2 39 2 Tr a n s p o r t a t i o n E q u i p m e n t A c e u m , D e p r , 49 2 , 95 5 13 7 , 00 0 34 3 39 3 Sto r e s E q u i p m e n ! A c e u m , D e p r . 53 , 95 7 15 , 00 0 34 4 39 4 To o l s , S h o p & G a r a g e E q u i p , A c e u m . D e p r , 46 5 , 36 5 13 0 , 00 0 34 5 39 5 La b o m t o r y E q u i p m e n t A c e u m , D e p r , 27 7 , 54 0 77 , 00 0 34 6 39 6 Po w e r O p e r a t e d E q u i p m e n t A c e u m . D e p r , 09 8 , 22 7 30 6 , 00 0 34 7 39 7 Co m m u n i c a t i o n E q u i p m e n t A c e u m , D e p r , 52 6 , 87 1 42 5 , 00 0 34 8 39 8 Mi s c e l l a n e o u s E q u i p m e n t A c e u m . D e p r , 46 , 38 0 13 . 00 0 34 9 To l a t G e n e r a l P l a n t A c e u m u l a t e d D e p r e c i a t o n 45 7 . 04 3 07 6 . 00 0 35 0 35 1 To l a l A c c u m u l a t e d D e p r e c i a t i o n 10 1 . 43 9 , 7 4 4 30 . 76 7 , 00 0 35 2 35 3 Ac c u m u l a t e d Am o r t i z a t i o n 35 4 3O 3 , Mis c e l l a n e o u s - Co " " u l e r S o f t w a r e 29 7 , 00 0 35 5 Le a s e h o l d ' " " r o v e m e n t s 32 9 , 00 0 35 6 In l a n g i b l e D i s t r i b u l i o n P l a n t To l a l A c e u m u l a t e d A m o r t i z a t i o n 62 6 , 00 0 35 7 35 8 35 9 Ne t P l a n t 67 , 95 5 , 00 0 36 0 Fi l e : 1 0 0 4 G a s C a s e / C O S ! P r o f o r m , xl s Ex h i b i t 1 7 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 5 5 o f 5 8 30 1 Pr o f o r m a 30 2 P r o Fo r m a R e s u l t s a t O p e r a l i o n s 30 3 Co f 1 l ) a n y C a s e 30 4 30 5 30 6 30 7 Ac c o u n t 30 8 30 9 31 0 31 1 31 2 3 5 0 31 3 3 5 1 31 4 3 5 2 31 5 3 5 3 31 6 3 5 4 31 7 3 5 S 31 8 3 5 6 31 9 3 0 7 32 0 32 1 32 2 32 3 32 4 32 5 32 6 32 7 32 8 32 9 33 0 33 1 33 2 33 3 33 4 33 5 33 6 33 7 33 8 33 9 3 8 9 34 0 3 9 0 34 1 3 9 1 34 2 3 9 2 34 3 3 9 3 34 4 3 9 4 34 5 3 9 5 34 6 3 9 6 34 7 3 9 7 34 8 3 9 8 34 9 35 0 35 1 35 2 35 3 35 4 35 5 35 6 35 7 35 8 35 9 36 0 AV I S T A U T I L I T I E S kc u m u l a t e d R e s e r v e F o r D e p r e c i a t i o n Fo r t h e Y e a r E n d e d D e c e r r b e r 3 1 , 20 0 2 (b ) (c ) (d ) De s c r i p t i o n Ac c u m u l a t e d R e s e r v e l o r D e p l I ! C l a t l o n Un d e r g r o u n d S t o r a g e P l a n t A c c u r n , D e p r , la n d & l a n d R i g h t s A c c u m , D e p r , St r u c t u r e s & I f l ' l J r o v e m e n t s A c c u m , D e p r , We l l s k c u m . D e p r , Lin e s k c u m , D e p e , Co f l ' l J r e s s o r S t a t i o n E q u i p , k c u m . D e p r , Me a s u r i n g & R e g u l a t i n g E q u i p , kc u m , D e p r , Pu r i f i c a l i o n E q u i p m e n t k c u m . D e p r , Ot h e r E q u i p m e n t A c c u r n , D e p r , To t a l U n d e r g r o u n d S t o r a g e P l a n t k c u m . D e p (r ) Fe d e r a l In c o m e T a x Ad j C o l u m n M (s ) Pr o F o r m a Re s t a t e D e b t Ad ; C o l u m n N (I ) Pa y r o l l Cl e a r i n g Ad j C o I U I M a (u ) Re v e n u e Ga s S u p p l y Ad j C o l u m n P (v ) Pr o F o r m a Pe n s i o n C o s t Ad j C o l u m n O Na t u r a l G a s U t i l i t y (w ) (x ) (y ) Pr o F o r m a Pr o F o r m a Pr o F o r m a In s u r a n c e l a b o r N o n - Ex e c l a b o r E x e c u t i v e Ad ; C o l u m n R Ad j C o l u m n S Ad ; C o l u m n T Id a h o J u r i s d i c t i o n (z ) Op e n (a a ) Op e n (a b ) Op e n (a c ) Op e n (a p ) Ne t T o t a l 01 A l l Ad j u s t m e n t s Ra l e B a s e P a g e 2 8 19 - Ja n ' 9:5 0 A M (a q ) To t a l 00 0 14 4 00 0 67 0 00 0 80 , 00 0 28 7 , 00 0 (1 2 7 , 00 0 ) 68 , 00 0 16 9 , 00 0 2.2 9 4 , 00 0 40 , 00 0 86 2 , 00 0 4, 5 4 4 , 00 0 98 , 00 0 82 , 00 0 10 . 2 9 2 00 0 2.2 9 3 , 00 0 18 6 . 00 0 26 , 39 7 00 0 00 0 17 4 00 0 79 7 00 0 13 7 00 0 15 , 00 0 13 0 , 00 0 00 0 30 6 , 00 0 42 5 , 00 0 13 , 00 0 07 6 . 00 0 30 , 76 7 , 00 0 29 7 . 00 0 32 9 , 00 0 62 6 , 00 0 95 5 , 00 0 37 4 37 5 37 & S M 37 6 - L G 37 8 37 9 36 0 38 1 38 2 38 3 38 4 38 5 38 7 Dis t r i b u t i o n P l a n t Ac c u m u l a t e d De p r e c i a t i o n la n d & l a n d R i g h t s k c u m . D e p r . St r u c t u r e s & I f l ' l J r o v e m e n t s kc u m , D e p r , Ma i n s k c u m , D e p r , Ma i n s A c c u m . D e p r . Me a s & R e g S t a t i o n E q u i p , Ge n , k c u m . D e p r . Me a s & R e g S t a t i o n E q u i p - Ci t y G a t e A c c u m , ( Se r v i c e s k c u m , D e p r , Me t e r s k c u m . D e p r , Me t e r I n s t a l l a t i o n s kc u m , D e p r . Ho u s e R e g u l a t o r s A c c u m , D e p r , Ho u s e R e g u l a t o r I n s t a l l a t i o n s A c c u m , D e p r . In d u s t r i a l M e a s & R e g S t a t i o n E q u i p A c c u m , ( Oth e r E q u i p m e n t A c c u m , D e p r , To t a l D i s t r i b u t i o n P l a n t A c c u m u l a t e d D e p r e c i a Go n a r a l Pla n t A c c u r n u l a t a d D a p r e c i a t i o n la n d & l a n d R i g h t s k c u m . D a p r , St r u c t u r e s & I f l ' l J r o v e m e n t s A c c u m . D e p r , Of f i c e F u m ~ u r a & E q u i p m e n t kc u m , D a p r . Tra n s p o r t a t i o n E q u i p m e n t A c c u m , D e p ' , Sto r e s E q u i p m e n t A c c u m , D e p r , To o l s , S h o p & G a r a g e E q u i p , A c c u r n , D e p e , la b o r a t o r y E q u i p m e n t A c c u m , D e p r . Po w e r O p e r a t e d E q u i p m e n t A c c u m . D e p r , Co n v n u n i c a t i o n E q u i p m e n t A c c u m , D e p r , Mis c e i l a n e o u s E q u i p m e n t A c c u r n , D e p r , To t a l G e n e r a l P l a n t k c u m u l a t e d D e p r e c i a t o n To t a l A c c u m u l a t e d D e p r e c i a t i o n Ac c u m u l a t e d A m o r t i z a t i o n 30 3 , 1 X Mis c e l l a n e o u s - C o f l ' l J u t e r S o f t w a r e Le a s e h o l d I f l ' l J r o v e m e n t s In t a n g i b l e D i s t r i b u t i o n P l a n t To t a l k c u m u l a t e d A m o r t i z a t i o n Ne t P l a n t Fi l e : 1 0 0 4 G a s Ca s e / C O S ! Pr o f o r m , xl s Ex h i b i t 1 1 , S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n Pa g e 5 6 o f 5 8 36 1 Pro f o r m a 36 2 P r o Fo r m a R e s u n s of Op e r a t i o n s 36 3 C o ~ a n y C a s e 36 4 36 5 36 6 36 7 Ac c o u n t 36 8 36 9 37 0 Ac c u m u l a t e d D e t e r r e d I n c o m e T a x e s 37 1 37 2 37 3 37 4 37 5 37 6 37 7 37 8 37 9 38 0 38 1 38 2 36 3 38 4 38 5 38 6 38 7 38 8 38 9 39 0 39 1 39 2 39 3 39 4 39 5 39 6 39 7 39 8 39 9 40 0 40 1 40 2 40 3 40 4 40 5 40 6 40 7 40 8 40 9 41 0 41 1 41 2 41 3 41 4 41 5 41 6 41 7 41 8 41 9 42 0 46 3 / 4 8 4 48 8 49 3 49 5 , (b ) (c ) (d ) De s c r i p t i o n Mi s c e l l a n e o u s Ra t e B a s e " e m s Cu s ! o m e r A d v a n c e s Ga s I n v e n t o r y Ga i n o n S a l e of OI I i e e B u i l d i n g De m a n d S i d e M a n a g e m e n t I n v e s t m e n t Op e n Op e n To t a l M i s c e l l a n e o u s R a l e B a s e n e m s To t a l R a t e B a s e Op e r a t i n g Re v e n u e s 48 X Fr o m R e t a i l S a l e 0 1 G a s 48 9 . 9X Fr o m T r a n s p o r t a t i o n of Ga s Op e n Op e n Op e n Op e n Op e n To t a l R e v e n u e F r o m R e t a i l R a l e s Oth e r O p e r a l i n g R e v e n u e s Off S y s t e m S a l e s Mis c e l l a n e o u s S e r v i c e R e v e n u e s Re n t F r o m G a s P r o p e r t y Oth e r G a s R e v e n u e Sp e c i e l C o n t r e c t T r e n s p o r t R e v e n u e Op e n To t a l O t h e r O p e r a t i n g R e v e n u e s To t a l R e v e n u e s Ne l l n c o m e No n - Ad d n i v e l n p u 1 n e m s In t e r e s t E x p e n s e Fi l e : 1 0 0 4 G a s Ca s e / C O S I Pr o l o r m , xl s AV I S T A U T I L I T I E S Mi s c e l l a n e o u s R a t e B a s e n e m s a n d R e v e n u e s Fo r I h e Y e a r E n d e d D e c e r r t J e r 3 1 20 0 2 Na t u r a l G a s U l i l i t y Id a h o J u r i s d i c t i o n (e ) (g ) (h ) (i) (k ) (I ) (m ) No l e s Ba l a n c e De f e r r e d F I T De f e r r e d G a i n Ga s We a l h e r i z a l i o n Cu s l o m e r El i m i n a t e Pe r B o o k s Re t e B a s e on O I I i e e B l d g In v e n t o r y & D S M I n v e s t . Ad v a n c e s B& O T a x e s Ad i C o l u m n C Ad i C o l u m n D Ad i C o l u m n E Ad i C o t u m n F Ad j C o l u m n G Ad i C o l u m n H (7 . 2 6 1 , 00 0 ) 69 , 00 0 00 0 ) 57 2 , 00 0 (1 9 7 00 0 ) 94 1 00 0 (n ) Pro F o r m a Pro p e r t y T a x Ad i C o l u m n I (0 ) Un c o l l e c l i b l e Ex p e n s e Ad j C o l u m n J Ra t e B a s e P a g e 3 19 - Ja n - ! J 4 9: 5 0 A M (p ) Re g u l a t o r y Ex p e n s e Ad j C o l u m n K (q ) In j u r i e s & Da m a g e s Ad i C o l u m n L (1 , 00 0 ) (1 9 7 00 0 ) 57 2 00 0 94 1 , 00 0 67 , 95 5 , 00 0 (7 , 26 1 00 0 ) (1 2 8 , 00 0 ) 57 2 , 00 0 94 1 00 0 (1 . 00 0 ) 58 , 98 3 , 00 0 19 8 , 00 0 (1 , 08 2 , 00 0 ) (1 4 00 0 ) 60 , 18 1 , 00 0 (1 . 09 6 , 00 0 ) 54 , 00 0 00 0 82 1 , 00 0 88 4 , 00 0 06 5 , 00 0 09 6 , 00 0 ) 25 3 , 00 0 34 , 00 0 58 1 , 00 0 Cr o s s f o o t E r r o r T e s t FA L S E no e r r o r s f o u n d (3 , 00 0 ) Ex h i b i t 1 7 . S c h e d u l e 5 T, K n o x Av i s t a C o r p o r a t i o n 73 , 00 0 00 0 ) 53 , 00 0 Pa g e 5 7 0 1 5 8 36 1 Pr o f o r m a AV I S T A U T I L I T I E S Na t u r a l G a s U t i l i t y Id a h o J u r i s d i c t i o n Ra t e B a s e P a g e 3 B 36 2 Pro F o r m a R e s u l t s o f O p e r a t i o n s Mi s c e l l a n e o u s R a t e B a s e l I e m s a n d R e v e n u e s 19 - Ja n , 36 3 Co " " " , n y Ca s e Fo r t h e Y e a r E n d e d D e c e n t e r 3 1 , 20 0 2 9: 5 0 36 4 36 5 (b ) (c ) (d ) (r ) (s ) (I ) (u ) (v ) (w ) (x ) (y ) (l ) (a a ) (a b ) (a c ) (a p ) (a q ) 36 6 Fe d e r a l Pr o F o r m a Pa y r o l l Re v e n u e Pr o F o r m a Pro F o r m a Pr o F o r m a Pr o F o r m a Op e n Op e n Op e n Op e n Ne t T o t a l To t a l 36 7 Ac c o u n t De s c r i p l i o n In c o m e T a x Re s t a t e D e b t Cle a r i n g Ga s S u p p l y Pe n s i o n C o s t In s u r a n c e La b o r N o n , Ex e c La b o r E x e c u t i v e of A l l 36 8 Ad j C o l u m n M Ad j C o l u m n N Ad j C o l u m n O Ad j C o l u m n P Ad j C o l u m n O Ad j C o l u m n R Ad j C o l u m n S Ad j C o l u m n T Ad j u s t m e n t s 36 9 37 0 Ac c u m u l a t e d D e f e r r e d I n c o m e T a x e s (7 . 19 2 , 00 0 ) (7 . 19 2 00 0 ) 37 1 37 2 Mis c e l l a n e o u s R a t e B a s e I t e m s 37 3 Cu s t o m e r A d v a n c e s (1 , 00 0 ) (1 , 00 0 ) 37 4 Ga s I n v e n t o r y 57 2 , 00 0 57 2 , 00 0 37 5 Ga i n o n S a l e o f O f f i c e B u i l d i n g (1 9 7 00 0 ) (1 9 7 00 0 ) 37 6 De m a n d S i d e M a n a g e m e n t I n v e s t m e n t 94 1 , 00 0 94 1 , 00 0 37 7 Op e n 37 8 Op e n 37 9 To t a l M i s c e l l a n e o u s R a t e B a s e l I e m s 31 5 , 00 0 31 5 , 00 0 38 0 38 1 To t a l R a t e B a s e 87 7 00 0 ) 63 , 07 8 , 00 0 38 2 36 3 Op e r a t i n g R e v e n u e s 38 4 48 X Fr o m R e t a i l S a l e o f G a s (6 , 94 9 , 00 0 ) (8 , 03 1 00 0 ) 50 , 95 2 , 00 0 38 5 48 9 . Fr o m T r a n s p o r t a t i o n o f G a s (7 4 0 , 00 0 ) (7 5 4 , 00 0 ) 44 4 , 00 0 38 6 Op e n 3B 7 Op e n 36 8 Op e n 3B 9 Op e n 39 0 Op e n 39 1 39 2 To t a l R e v e n u e F r o m R e t a i l R a t e s (7 , 68 9 , 00 0 ) (8 , 78 5 , 00 0 ) 39 6 , 00 0 39 3 39 4 Ot h e r O p e r a t i n g R e v e n u e s 39 5 46 3 / 4 8 4 Of f S y s t e m S a l e s (5 4 , 00 0 ) (5 4 . 00 0 ) 39 6 46 8 Mi s c e l l a n e o u s S e r v i c e R e v e n u e s 00 0 39 7 49 3 Re n t F r o m G a s P r o p e r t y 39 B 49 5 , Oth e r G a s R e v e n u e (1 7 4 , 00 0 ) (1 7 4 , 00 0 ) 64 7 . 00 0 39 9 Sp e c i a l C o n t r a c t T r a n s p o r t R e v e n u e 50 0 , 00 0 50 0 , 00 0 50 0 , 00 0 40 0 Op e n 40 1 To t a l O t h e r O p e r a t i n g R e v e n u e s 27 2 00 0 27 2 , 00 0 15 6 , 00 0 40 2 40 3 To t a l R e v e n u e s (7 . 4 1 7 , 00 0 ) (B , 51 3 , 00 0 ) 52 , 55 2 , 00 0 40 4 40 5 Ne t I n c o m e (7 1 00 0 ) (5 7 6 , 00 0 ) (7 0 , 00 0 ) (1 1 2 , 00 0 ) (1 0 9 , 00 0 ) (1 3 1 , 00 0 ) (1 7 4 , 00 0 ) (8 , 00 0 ) 09 B , 00 0 ) 15 5 , 00 0 40 6 40 7 40 8 40 9 41 0 41 1 No n , Ad d i l i v e I n p u t I t e m s 41 2 In t e r e s t E x p e n s e 67 9 , 00 0 ) (1 , 67 9 . 00 0 ) 90 2 , 00 0 41 3 41 4 41 5 41 6 41 7 41 B 41 9 42 0 Fi l e : 1 0 0 4 G a s Ca s e / C D S ! Pr o f o r m , xl s Ex h l b i l 1 7 , S c h e d u l e 5 T, K n o x Av i s l a C o r p o r a l i o n Pa g e 5 8 o f 5 B