20230222Attachment A-1.pdf

Avista’s Application to Revise its
Electric and Natural Gas Book
Depreciation Rates
Attachment A-1: Summary of Existing
versus Proposed Depreciation Expense
and Composite Rates
Functional Area
E Distribution
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total
Check
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon
Direct Allocated
Existing Annual Depreciation Expense Existing Annual Depreciation Expense
11,555,831$ -$ 4,405,469$ -$ -$ 2,116,119$ -$ 1,113,118$ -$ -$
-$ -$ -$ -$ -$ 9,994,588$ -$ 5,257,340$ -$ -$
20,037$ -$ -$ -$ -$ 7,699,576$ -$ 4,050,120$ -$ -$
-$ -$ -$ -$ -$ 12,851,413$ -$ 6,748,286$ -$ -$
-$ -$ -$ -$ 124,156$ -$ 484,776$ -$ 224,687$ -$
36,257,247$ -$ 18,903,567$ -$ -$ 54,646$ -$ 35,999$ -$ -$
-$ 15,284,244$ -$ 6,702,424$ 10,046,470$ -$ 38,563$ -$ 18,869$ -$
1,215,876$ 1,124,230$ 519,954$ 38,032$ 205,405$ 15,479,712$ 4,270,139$ 7,246,767$ 1,536,466$ 2,242,324$
997,623$ 18,593$ -$ 14,175$ 7,748$ 27,935,913$ 7,456,055$ 12,580,262$ 2,518,419$ 4,075,763$
992,428$ 331,778$ 490,519$ 105,606$ 148,628$ 632,070$ 93,834$ 319,597$ 37,237$ 12,740$
51,039,041$ 16,758,845$ 24,319,509$ 6,860,237$ 10,532,406$ 76,764,038$ 12,343,367$ 37,351,489$ 4,335,677$ 6,330,827$
(0)$ (0)$ 0$ 0$ (0)$ 0$ (0)$ (0)$ (0)$ 0$
Attachment A-1: Summary of Existing versus Proposed Depreciation Expense and Composite Rates
Page 1 of 5
Functional Area
E Distribution
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total
Check
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon
Total
Existing Annual Depreciation Expense
13,671,950$ -$ 5,518,588$ -$ -$
9,994,588$ -$ 5,257,340$ -$ -$
7,719,613$ -$ 4,050,120$ -$ -$
12,851,413$ -$ 6,748,286$ -$ -$
-$ 484,776$ -$ 224,687$ 124,156$
36,311,893$ -$ 18,939,566$ -$ -$
-$ 15,322,807$ -$ 6,721,292$ 10,046,470$
16,695,588$ 5,394,369$ 7,766,720$ 1,574,498$ 2,447,728$
28,933,535$ 7,474,648$ 12,580,262$ 2,532,593$ 4,083,511$
1,624,498$ 425,612$ 810,116$ 142,843$ 161,368$
127,803,080$ 29,102,212$ 61,670,998$ 11,195,914$ 16,863,233$
(0)$ 0$ 0$ (0)$ (0)$
WA - Elec WA - Gas ID - Elec ID - Gas OR - Gas
Reserve Adj:
Direct 227,198 (872) 102,103 9,464 (81,583)
Allocated (700,707) (237,704) (296,001) (68,634) (196,089)
(473,509) (238,576) (193,898) (59,170) (277,672)
Total Including Reserve Adj.:127,329,571$ 28,863,636$ 61,477,100$ 11,136,744$ 16,585,561$
Direct 51,266,240$ 16,757,973$ 24,421,612$ 6,869,701$ 10,450,823$
Allocated 76,063,330$ 12,105,663$ 37,055,488$ 4,267,043$ 6,134,738$
Check -$ -$ -$ -$ -$
Attachment A-1: Summary of Existing versus Proposed Depreciation Expense and Composite Rates
Page 2 of 5
Functional Area
E Distribution
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total
Check
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon
Direct Allocated
Proposed Annual Depreciation Expense Proposed Annual Depreciation Expense
11,555,831$ -$ 4,405,469$ -$ -$ 1,692,089$ -$ 890,070$ -$ -$
-$ -$ -$ -$ -$ 10,335,311$ -$ 5,436,566$ -$ -$
20,037$ -$ -$ -$ -$ 6,625,877$ -$ 3,485,335$ -$ -$
-$ -$ -$ -$ -$ 14,417,009$ -$ 7,571,772$ -$ -$
-$ -$ -$ -$ 132,606$ -$ 486,707$ -$ 225,582$ -$
35,676,130$ -$ 17,360,335$ -$ -$ 57,909$ -$ 37,327$ -$ -$
-$ 14,907,695$ -$ 6,425,849$ 10,777,314$ -$ 35,519$ -$ 17,379$ -$
1,229,159$ 1,111,532$ 524,449$ 38,032$ 243,226$ 15,696,397$ 4,335,001$ 7,359,554$ 1,563,208$ 2,274,802$
997,623$ 18,593$ -$ 14,175$ 7,748$ 27,935,913$ 7,456,055$ 12,580,262$ 2,518,419$ 4,075,763$
621,869$ 143,459$ 303,622$ 45,110$ 107,393$ 388,867$ 45,063$ 199,874$ 18,975$ 6,633$
50,100,648$ 16,181,278$ 22,593,876$ 6,523,165$ 11,268,287$ 77,149,372$ 12,358,346$ 37,560,759$ 4,343,563$ 6,357,199$
0$ (0)$ 0$ (0)$ 0$ (0)$ 0$ 0$ (0)$ 0$
Attachment A-1: Summary of Existing versus Proposed Depreciation Expense and Composite Rates
Page 3 of 5
Functional Area
E Distribution
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total
Check
WA Electric
WA Natural
Gas
Idaho
Electric
Idaho
Natural Gas Oregon
Total
Proposed Annual Depreciation Expense
13,247,920$ -$ 5,295,540$ -$ -$
10,335,311$ -$ 5,436,566$ -$ -$
6,645,914$ -$ 3,485,335$ -$ -$
14,417,009$ -$ 7,571,772$ -$ -$
-$ 486,707$ -$ 225,582$ 132,606$
35,734,040$ -$ 17,397,662$ -$ -$
-$ 14,943,213$ -$ 6,443,228$ 10,777,314$
16,925,556$ 5,446,533$ 7,884,003$ 1,601,241$ 2,518,028$
28,933,535$ 7,474,648$ 12,580,262$ 2,532,593$ 4,083,511$
1,010,736$ 188,522$ 503,496$ 64,085$ 114,026$
127,250,020$ 28,539,624$ 60,154,635$ 10,866,728$ 17,625,486$
(0)$ 0$ 0$ 0$ 0$
Attachment A-1: Summary of Existing versus Proposed Depreciation Expense and Composite Rates
Page 4 of 5
Functional Area
E Distribution
Production - Thermal
Production - Hydro
Production - Other
Transmission
Underground Storage
E Distribution
G Distribution
General
Intangibles
Transportation - Tools
Grand Total
Check
Total Plant
Balance at
12.31.2021
Total Existing
Dep Expense
Total Proposed
Dep Expense
Existing
Rate
Proposed
Study Rate
445,087,175$ 19,190,538$ 18,543,460$ 4.31%4.17%
*Includes Colstrip. However, no
proposed rate change for Colstrip
plant.
694,904,472$ 15,251,928$ 15,771,877$ 2.19%2.27%
327,546,971$ 11,769,733$ 10,131,249$ 3.59%3.09%
948,183,462$ 19,599,699$ 21,988,781$ 2.07%2.32%
54,446,173$ 833,619$ 844,895$ 1.53%1.55%*See jurisdictional breakdown below
2,081,752,779$ 55,251,460$ 53,131,701$ 2.65%2.55%*See jurisdictional breakdown below
1,358,981,262$ 32,090,569$ 32,163,755$ 2.36%2.37%*See jurisdictional breakdown below
506,159,609$ 33,878,905$ 34,375,361$ 6.69%6.79%
416,283,207$ 55,604,550$ 55,604,550$ 13.36%13.36%
59,465,890$ 3,164,437$ 1,880,865$ 5.32%3.16%
6,892,811,000$ 246,635,437$ 244,436,492$ 3.58%3.55%
0$ 0$ 0$
E Distribution - WA 1,378,103,803$ 36,311,893$ 35,734,040$ 2.63%2.59%
E Distribution - ID 703,648,976$ 18,939,566$ 17,397,662$ 2.69%2.47%
G Distribution - WA 602,602,336$ 15,322,807$ 14,943,213$ 2.54%2.48%
G Distribution - ID 287,152,075$ 6,721,292$ 6,443,228$ 2.34%2.24%
G Distribution - OR 469,226,851$ 10,046,470$ 10,777,314$ 2.14%2.30%
General (General & Transportation)565,625,499$ 37,043,342$ 36,256,226$ 6.55%6.41%
Production - Thermal (excluding Colstrip)109,871,193$ 3,229,237$ 2,582,159$ 2.94%2.35%
Underground Storage - WA 32,296,499$ 484,776$ 486,707$ 1.50%1.51%
Underground Storage - ID 14,968,976$ 224,687$ 225,582$ 1.50%1.51%
Underground Storage - OR 7,180,698$ 124,156$ 132,606$ 1.73%1.85%
Attachment A-1: Summary of Existing versus Proposed Depreciation Expense and Composite Rates
Page 5 of 5