20040716Peseau Exhibit Reb.pdf

GIVE SLEY
LLP
LAW OFFICES
601 W. Bannock Street
PO Box 2720, Boise, Idaho 83701
TELEPHONE: [phone]
FACSIMilE: 208 388-1300
WEBSITE: www.givenspursley.com
Gary G. Allen
Christopher J. Beeson
William C. Cole
Michael C. Creamer
Thomas E. Dvorak
Roy Lewis Eiguren
TImothy P. Feamside
Jeffrey C. Fereday
Steven J. Hippler
Karl T. Klein
Debora K. Kristensen
Anne C. Kunkel
Franklin G. lee
David R. Lombardi
July 16, 2004
HAND DELIVERED
Jean Jewell
Idaho Public Utilities Commission
472 W. Washington Street
Boise, ID 83720-0074
Re:Avista 2004 Rate Case
IPUC Case Nos. AVU-04-01 and A VU-04-
GP File No. 1314-
Dear Jean:
D. David lorello, Jr.
Emily A. MacMaster
Kimberly D. Maloney
John M. Marshall
Kenneth R. McClure
Kelly Greene McConnell
Cynthia A. Melillo
Christopher H. Meyer
L. Edward Miller
Patrick J. Miller
Judson B. Montgomery
Angela K. Nelson
Deborah E. Nelson
W. Hugh O'Riordan, lL.M.
Michael C. Orr
Kenneth L. Pursley
Bradley V. Sneed
H. Barton Thomas, lL.M.
Conley E. ward
Robert B. White
Michael V. Woodhouse
James A. McClure
OF COUNSEL
Raymond D. Givens
RETIRED
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Enclosed for filing in the above-entitled case, please find an original and nine copies of
Exhibit 213 , which should have been attached to Dr. Peseau s Rebuttal Testimony, which we
filed with your office on July 9, 2004. I apologize for the inconvenience.
Please contact me if you have any questions.
Sin
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Heidi C. Meier
Assistant to Conley E. Ward
Enclosures
S:\CLIENTS\ 1314\54\HCM to Jewell enc exhibit 213 to Peseau rebuttal.doc
Sumcost A VISTA UTILITIES Idaho Jurisdiction
Scenario:. Potlatch 4 Factor Only Cost of Service Basic Summary Electric Utility 07/06/00
Last Idaho Method modified For The Twelve Months Ended December 31 , 2002 8:39 AM
... Common Costs by 4-Factor
(b)(c) (d) (e)(ij
(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 Lights
Description Total Sch 1 Sch 11-Sch 21-Sch 25 Sch 25P Sch 31-Sch 41-49
Plant In Service
Production Plant 300 269,000 103,855,863 23,871 210 64,089,462 28,322 636 74,527,729 560,417 041 683
Transmission Plant 109,001,000 345,154 575,673 320,080 10,300,710 27,407,393 663,998 387992
Distribution Plant 257 643,000 124,105,238 736,508 66,750 926 15,482,458 125 817 003,741 12,438,313
Intangible Plant 11,353 000 956 381 103,044 124 207 856,792 049,398 170,008 93,171
General Plant 36,524 000 19,258,510 203,320 894,247 092 951 079 772 535,586 459,614
Total Plant In Service 714,790,000 289,521,146 69,489,756 162 178,921 055,547 110,190,109 933,749 14,420,773
Accum Depreciation
Production Plant (91,465,000)(31 590,537)260,043)(19,529,251)(8,629,804)(22746,584)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)(1,458 607)(5,386,364)
Intangible Plant (1,893,000)(916,302)(201 684)(328,712)(124 874)(273,523)(28,038)(19 867)
General Plant (16,434,000)(8,665,381)891 287)652,120)(941 725)(1,835,697)(240,987)(206,804)
Total Accumulated Depreciation (221,826,000)(90,218,650)(21 638447)(48,876,605)(16,804,454)(34,553,262)(3,673,447)061,134)
Net Plant 492 964,000 199,302 496 851,309 113,302,316 251 092 75,636,847 260,302 359,639
Accumulated Deferred FIT (61 593,000)(24 925,421)(5,989,919)(14 012967)918,867)(9,460,283)030,069)255,473)
Miscellaneous Rate Base 836,000 750,494 655,077 007093 899,743 361 717 136,248 25,628
Total Rate Base 440,207 000 177,127 568 516,467 101 296,442 36,231 967 68,538,281 366,481 129,794
Revenue From Retail Rates 146,248,000 648,000 16,212,000 804000 10,475,000 696,000 549 000 864,000
Other Operating Revenues 677,000 581,432 750 744 658,197 022,208 226,957 332 207 105,256
Total Revenues 167,925,000 60,229,432 962 744 39,462 197 12,497,208 922,957 881 207 969,256
Operating Expenses
Production Expenses 79,522,000 179,034 239,677 023,454 518,503 060,876 215,561 284,895
Transmission Expenses 5,485,000 879,232 431 533 173,481 518,338 379,158 733 524
Distribution Expenses 6,495000 827,125 875,891 724 952 477,108 378 146,280 376,266
Customer Accounting Expenses 296,000 174073 712,481 196,952 55,870 96,200 053 370
Customer Information Expenses 1,480,000 589,887 129,334 283,641 124 152 326,637 21,592 756
Sales Expenses 421 000 134,538 30,672 91,568 40,311 115,486 659 767
Admin & General Expenses 888,000 035,549 002,435 084,037 088,659 164,321 268 674 244,325
Total O&M Expenses 115,587,000 44,819,438 10,422 024 578,084 822,941 210,056 793,552 940,904
Taxes Other Than Income Taxes 7,438,000 036,605 741,716 751,915 581 208 013,125 128,382 185,050
Other Income Related Items
Depreciation Expense
Production Plant Depreciation 933,000 759,593 634,649 690,789 747 420 953,357 120,107 085
Transmission Plant Depreciation 532 000 867,496 199,206 541,706 239,277 636,650 653 013
Distribution Plant Depreciation 670,000 695,437 696,191 1,413,966 299 955 48,654 108,991 406 807
General Plant Depreciation 892 000 052 188 447 906 628,091 223,025 434 741 072 48,977
Amortization Expense 367 000 134,172 31,004 77,216 34,225 83,910 5,401 073
Total Depreciation Expense 20,394 000 508,885 008,956 351 767 543,902 157,313 330,224 492 953
Income Tax 794 000 598,300 741 592 514 199 85,020 703 261 389 54,241
Total Operating Expenses 147 213,000 56,963,227 13,914,288 31,195 965 033,071 29,083,754 349548 673,148
Net Income 20,712,000 266,205 048,457 266,231 464,137 839,203 531 659 296 108
Rate of Return 71%1.84%52%16%28%60%22%15%
Return Ratio 1.19
Interest Expense 20,250,000 148,060 955 804 659,746 666,710 152,835 338,866 327 978
ORIGINAL
Exhibit 213
7/9/2004
Exhibit 213, Page 1
Dennis Peseau
Potlatch Corporation