20230222Attachment A.pdf

Avista’s Application to Revise its
Electric and Natural Gas
Book Depreciation Rates
Attachment A:
Depreciation Study Summary
Oregon System
Electric Natural Gas Electric Natural Gas Natural Gas Total
Functional Area
Production - Thermal (424,030)$ -$ (223,048)$ -$ -$ (647,078)
Production - Hydro 340,722$ -$ 179,226$ -$ -$ 519,949
Production - Other (565,345)$ -$ (297,382)$ -$ -$ (862,728)
Transmission 1,565,596$ -$ 823,486$ -$ -$ 2,389,082
Underground Storage -$ 1,931$ -$ 895$ 8,450$ 11,276
Electric Distribution (577,854)$ -$ (1,541,905)$ -$ -$ (2,119,759)
Natural Gas Distribution -$(379,594)$ -$ (278,065)$ 730,844$ 73,185
General 229,968$ 52,163$ 117,283$ 26,742$ 70,300$ 496,456
Transportation (613,763)$ (237,089)$ (306,620)$ (78,758)$ (47,341)$ (1,283,572)
Grand Total Depreciation (44,706)$ (562,589)$ (1,248,960)$ (329,186)$ 762,252$ (1,423,188)$
Reserve Amortization (473,509)$ (238,576)$ (193,898)$ (59,170)$ (277,672)$ (1,242,826)
Total Depreciation/Amortization (518,215)$ (801,165)$ (1,442,858)$ (388,356)$ 484,580$ (2,666,014)$
Direct (711,196)$ (578,439)$ (1,623,530)$ (327,608)$ 654,298$ (2,586,475)
Allocated 192,981$ (222,726)$ 180,672$ (60,748)$ (169,718)$ (79,538)
Total Depreciation/Amortization (518,215)$ (801,165)$ (1,442,858)$ (388,356)$ 484,580$ (2,666,014)$
Washington Idaho
Proposed Change in Depreciation/Amortization By Jurisdiction and Service
Page 1 of 5
Attachment A: Depreciation Study Summary
Summary of Change in Depreciation Expense, by Component
Idaho Electric - Change in Expense due to Proposed Study Rates
Production Plant:
Steam Production Plant Attach. B-1 (223,048) (223,048)$
Hydraulic Production Plant 179,226 179,226
Other Production Plant (297,382) (297,382)
Total Production Plant (341,204) - - (341,204)
Transmission Plant 823,486 - - 823,486
Distribution Plant
Idaho (1,543,233) (1,543,233)
Washington - -
Electric Direct Allocated North (ED AN)1,328 1,328
Distribution Plant (1,541,905) - - (1,541,905)
Electric General Plant:
Electric Direct Allocated North (ED AN)3,219 Attach. B-2 (6,262) (3,043)
Electric Direct Idaho (ED ID)4,496 102,103 106,599
Electric Direct Washington (ED WA)- -
Total General Electric Plant 7,715 - 95,841 103,556
Common Plant
Common Allocated All (CD AA)84,735 (492,332) (407,597)
Common Allocated North (CD AN)7,845 62,578 70,423
Common Idaho (CD ID)16,988 140,015 157,003
Common Washington (CD WA)- -
Total Common General Plant Allocated to Electric 109,568 - (289,739) (180,171)
General Plant 117,283 - (193,898) (76,615)
Transportation Attach. B-1 (306,620) (306,620)
Total Electric Plant (942,340) (306,620) (193,898) (1,442,858)$
Page 2 of 5
Attachment A: Depreciation Study Summary
Summary of Change in Depreciation Expense, by Component
Idaho Natural Gas - Change in Expense due to Proposed Study Rates
Common Plant:
Common Direct Allocated All (CD AA)Attach. B-1 20,001 Attach. B-2 (116,212) (96,211)
Common Direct Allocated North (CD AN)1,859 14,833 16,692
Common Direct Idaho 4,882 40,233 45,115
Common Direct Washington - -
Total Common General Plant 26,742 - (61,146) (34,404)
Gas General Plant:
Gas Direct Allocated North (GD AN)- (3,001) (3,001)
Gas Direct Idaho (GD ID)- 9,464 9,464
Gas Direct Oregon (GD OR)- -
Gas Direct Washington (GD WA)- -
Gas Direct Allocated All (GD AA)- (4,487) (4,487)
Total Gas General Plant - - 1,976 1,976
General Plant 26,742 (32,428)$
Underground Storage Plant
Gas Direct Allocated North (GD AN)895 895
Gas Direct Oregon (GD OR)- -
Underground Storage Plant 895 - - 895
Gas Distribution Plant:
Allocated North (1,490) (1,490)
Idaho (276,575) (276,575)
Oregon - -
Washington - -
Distribution Plant (278,065) - - (278,065)
Transportation - Attach. B-1 (78,758) - (78,758)
-
Total Gas Plant (250,428) (78,758) (59,170) (388,356)$
Page 3 of 5
Attachment A: Depreciation Study Summary
Directly Assigned
Plant Allocated Plant Total
(223,048) (223,048)
179,226 179,226
(297,382) (297,382)
- (341,204) (341,204)
823,486 823,486
(1,543,233) (1,543,233)
- -
1,328 1,328
(1,543,233) 1,328 (1,541,905)
(3,044) (3,044)
106,600 106,600
Summary of Change in Depreciation Expense, Separated by
Direct and Allocated Plant
Idaho Electric - Change in Expense due to Proposed Study Rates
Production Plant:
Steam Production Plant
Hydraulic Production Plant
Other Production Plant
Total Production Plant
Transmission Plant
Distribution Plant
Idaho
Washington
Electric Direct Allocated North (ED AN)
Distribution Plant
Electric General Plant:
Electric Direct Allocated North (ED AN)
Electric Direct Idaho (ED ID)
Electric Direct Washington (ED WA)
Page 4 of 5
Attachment A: Depreciation Study Summary
Directly Assigned
Plant Allocated Plant Total
(96,211) (96,211)
16,692 16,692
45,115 45,115
Summary of Change in Depreciation Expense, Separated by
Direct and Allocated Plant
Idaho Natural Gas - Change in Expense due to Proposed Study Rates
Common Plant:
Common Direct Allocated All (CD AA)
Common Direct Allocated North (CD AN)
Common Direct Idaho
Common Direct Washington
Page 5 of 5
Attachment A: Depreciation Study Summary