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{"sheet":"Summary","index":0,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[[25,1,25,4]]}
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[]
[]
[null,"Allowable Investment by Customer Class"]
[]
[]
[null,"RESIDENTIAL (SCHEDULE 1-2)"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per Customer",{"$f":"'Sch 001-002'!C32","v":1465},{"$f":"'Sch 001-002'!D32","v":635},{"$f":"SUM(C10:D10)","v":2100}]
[null,"GENERAL SERVICE (SCHEDULE 11-12)*"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 011-012'!C28","v":0.1274971744182874},{"$f":"'Sch 011-012'!D28","v":4.4925851037751263E-2},{"$f":"'Sch 011-012'!E28","v":0.17242302545603866}]
[null,"LARGE GENERAL SERVICE (SCHEDULE 21-22)*"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 021-022'!C28","v":0.12033941992388517},{"$f":"'Sch 021-022'!D28","v":2.6256089295080873E-2},{"$f":"SUM(C18:D18)","v":0.14659550921896602}]
[null,"PUMPING SERVICE (SCHEDULE 31)"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 031-032'!C28","v":0.14052216174862855},{"$f":"'Sch 031-032'!D28","v":3.7647551261171565E-2},{"$f":"SUM(C22:D22)","v":0.17816971300980011}]
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[]
[]
[null,"*  Schedules 12 and 22 are for customers who meet the requirements for service under Schedules 11 and 21 and whose electric use qualifies as \"residential load\" as defined in the Pacific Northwest Electric Power Planning and Conservation Act and the Residential Purchase and Sale Agreement contract in effect between Avista and the Bonneville Power Administration.  Tariffed rates are the same under Schedules 11 and 12 and under Schedules 21 and 22."]

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[null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 001"]
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[null,"Summary"]
[null,"Residential (Schedule 1)"]
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[null,"# Customers",{"$f":"Inputs!C37","v":215665}]
[null,"Rate of Return",{"$f":"Inputs!D24","v":8.6910765152036953E-2}]
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[null,null,"Distribution","Terminal"]
[null,"2019 Cost of Service Study","Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"Inputs!C93","v":286449613},{"$f":"Inputs!C98","v":129921474},{"$f":"SUM(C13:D13)","v":416371087}]
[]
[null,"Return on Net Plant",{"$f":"C13*C9","v":24895555.043334872},{"$f":"D13*C9","v":11291574.715020476},{"$f":"SUM(C15:D15)","v":36187129.758355349}]
[null,"Depreciation Expense",{"$f":"Inputs!C113","v":10434588},{"$f":"Inputs!C118","v":3998188},{"$f":"SUM(C16:D16)","v":14432776}]
[null,"Total",{"$f":"SUM(C15:C16)","v":35330143.043334872},{"$f":"SUM(D15:D16)","v":15289762.715020476},{"$f":"SUM(E15:E16)","v":50619905.758355349}]
[]
[]
[null,null,"Distribution","Terminal"]
[null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"(C13/C8)","v":1328.2155797185449},{"$f":"D13/C8","v":602.42261841281618},{"$f":"SUM(C22:D22)","v":1930.6381981313612}]
[]
[null,"Return on Net Plant",{"$f":"C15/C8","v":115.43623232019507},{"$f":"D15/C8","v":52.357010711151446},{"$f":"SUM(C24:D24)","v":167.79324303134652}]
[null,"Depreciation Expense",{"$f":"C16/C8","v":48.383316718058097},{"$f":"D16/C8","v":18.538882062457979},{"$f":"SUM(C25:D25)","v":66.922198780516084}]
[null,"Total",{"$f":"SUM(C24:C25)","v":163.81954903825317},{"$f":"SUM(D24:D25)","v":70.895892773609432},{"$f":"SUM(E24:E25)","v":234.7154418118626}]
[]
[null,"Allowable Investment",{"$f":"C26/(Inputs!H142+C9)","v":1464.448381957563},{"$f":"D26/(Inputs!H142+C9)","v":633.76670287076445},{"$f":"SUM(C28:D28)","v":2098.2150848283272}]
[]
[null,"Rounded to nearest $5 increment",{"$f":"C32-C28","v":0.55161804243698498},{"$f":"D32-D28","v":1.2332971292355523},{"$f":"C30+D30","v":1.7849151716725373}]
[]
[null,"Allowable Investment",{"$f":"MROUND(C28,5)","v":1465},{"$f":"MROUND(D28,5)","v":635},{"$f":"SUM(C32:D32)","v":2100}]
[]
[]
[]
[]
[]
[null,"Apartments"]
[null,"Current Schedule 1 Allowance",1860,"Present Schedule 51"]
[null,"Current Duplex Allowance",1485,"Present Schedule 51"]
[null,"Current Multiplex Allowance",1115,"Present Schedule 51"]
[null,"Ratio of Duplex to Residence",{"$f":"C40/C39","v":0.79838709677419351},"C40/C39"]
[null,"New Duplex Allowance",{"$f":"MROUND(C42*E32,5)","v":1675},"E32*C42"]
[null,"Ratio of Multiplex to Residence",{"$f":"C41/C39","v":0.59946236559139787},"C41/C39"]
[null,"New Multiplex Allowance",{"$f":"MROUND(C44*E32,5)","v":1260},"E32*C44"]
[]
[null,"Small Schedule 011 Allowance"]
[null,"Sch 011 Under 75,000 kWh's",1300]
[null,"Ratio of Small Sch 011 to Sch 1 Allowance",{"$f":"C48/C39","v":0.69892473118279574},"C48/C39"]
[null,"New Small Sch 011 Allowance",{"$f":"(C49*E32)","v":1467.741935483871},"C49*E32"]

{"sheet":"Sch 011-012","index":2,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 011/012"]
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[]
[]
[null,"Residential (Schedule 11/12)"]
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[null,"Annual MWhs",{"$f":"Inputs!D38","v":619306}]
[null,"Rate of Return",{"$f":"Inputs!D24","v":8.6910765152036953E-2}]
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[null,null,"Distribution","Terminal"]
[null,{"$f":"'Sch 001-002'!B12","v":"2019 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"Inputs!D93","v":71614395},{"$f":"Inputs!D98","v":26819780},{"$f":"SUM(C13:D13)","v":98434175}]
[]
[null,"Return on Net Plant",{"$f":"C13*C9","v":6224061.8653502092},{"$f":"D13*C9","v":2330927.6010092977},{"$f":"SUM(C15:D15)","v":8554989.4663595073}]
[null,"Depreciation Expense",{"$f":"Inputs!D113","v":2608720},{"$f":"Inputs!D118","v":781457},{"$f":"SUM(C16:D16)","v":3390177}]
[null,"Total",{"$f":"SUM(C15:C16)","v":8832781.8653502092},{"$f":"SUM(D15:D16)","v":3112384.6010092977},{"$f":"SUM(E15:E16)","v":11945166.466359507}]
[]
[]
[null,null,"Distribution","Terminal"]
[null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"C13/C8/1000","v":0.11563652701572405},{"$f":"D13/C8/1000","v":4.3306184664769924E-2},{"$f":"SUM(C22:D22)","v":0.15894271168049398}]
[]
[null,"Return on Net Plant",{"$f":"C15/C8/1000","v":1.0050059042460769E-2},{"$f":"D15/C8/1000","v":3.7637736450305626E-3},{"$f":"SUM(C24:D24)","v":1.3813832687491333E-2}]
[null,"Depreciation Expense",{"$f":"C16/C8/1000","v":4.2123279929469435E-3},{"$f":"D16/C8/1000","v":1.2618269482291469E-3},{"$f":"SUM(C25:D25)","v":5.4741549411760904E-3}]
[null,"Total",{"$f":"SUM(C24:C25)","v":1.4262387035407713E-2},{"$f":"SUM(D24:D25)","v":5.0256005932597094E-3},1.9287987628667423E-2]
[]
[null,"Allowable Investment",{"$f":"C26/(Inputs!H142+C9)","v":0.1274971744182874},{"$f":"D26/(Inputs!H142+C9)","v":4.4925851037751263E-2},{"$f":"SUM(C28:D28)","v":0.17242302545603866}]

{"sheet":"Sch 021-022","index":3,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 021/022"]
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[]
[]
[null,"Residential (Schedule 21/22)"]
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[null,"Annual MWhs",{"$f":"Inputs!E38","v":1365905}]
[null,"Rate of Return",{"$f":"Inputs!D24","v":8.6910765152036953E-2}]
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[null,null,"Distribution","Terminal"]
[null,{"$f":"'Sch 001-002'!B12","v":"2019 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"Inputs!E93","v":149230122},{"$f":"Inputs!E98","v":35838805},{"$f":"SUM(C13:D13)","v":185068927}]
[]
[null,"Return on Net Plant",{"$f":"C13*C9","v":12969704.086751822},{"$f":"D13*C9","v":3114777.9646846475},{"$f":"SUM(C15:D15)","v":16084482.051436469}]
[null,"Depreciation Expense",{"$f":"Inputs!E113","v":5417685},{"$f":"Inputs!E118","v":897049},{"$f":"SUM(C16:D16)","v":6314734}]
[null,"Total",{"$f":"SUM(C15:C16)","v":18387389.086751822},{"$f":"SUM(D15:D16)","v":4011826.9646846475},{"$f":"SUM(E15:E16)","v":22399216.051436469}]
[]
[]
[null,null,"Distribution","Terminal"]
[null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"C13/C8/1000","v":0.10925366112577375},{"$f":"D13/C8/1000","v":2.6238138816389135E-2},{"$f":"SUM(C22:D22)","v":0.1354917999421629}]
[]
[null,"Return on Net Plant",{"$f":"C15/C8/1000","v":9.4953192841023513E-3},{"$f":"D15/C8/1000","v":2.2803767206977404E-3},{"$f":"SUM(C24:D24)","v":1.1775696004800091E-2}]
[null,"Depreciation Expense",{"$f":"C16/C8/1000","v":3.9663702819742221E-3},{"$f":"D16/C8/1000","v":6.5674333134442E-4},{"$f":"SUM(C25:D25)","v":4.6231136133186423E-3}]
[null,"Total",{"$f":"SUM(C24:C25)","v":1.3461689566076573E-2},{"$f":"SUM(D24:D25)","v":2.9371200520421602E-3},1.6398809618118734E-2]
[]
[null,"Allowable Investment",{"$f":"C26/(Inputs!H142+C9)","v":0.12033941992388517},{"$f":"D26/(Inputs!H142+C9)","v":2.6256089295080873E-2},{"$f":"SUM(C28:D28)","v":0.14659550921896602}]

{"sheet":"Sch 031-032","index":4,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 031/032"]
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[]
[]
[null,"Residential (Schedule 31/32)"]
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[null,"Annual MWhs",{"$f":"Inputs!F38","v":145823}]
[null,"Rate of Return",{"$f":"Inputs!D24","v":8.6910765152036953E-2}]
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[null,null,"Distribution","Terminal"]
[null,{"$f":"'Sch 001-002'!B12","v":"2019 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"Inputs!F93","v":18585129},{"$f":"Inputs!F98","v":5416828},{"$f":"SUM(C13:D13)","v":24001957}]
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[null,"Return on Net Plant",{"$f":"C13*C9","v":1615247.7818393114},{"$f":"D13*C9","v":470780.66617697803},{"$f":"SUM(C15:D15)","v":2086028.4480162894}]
[null,"Depreciation Expense",{"$f":"Inputs!F113","v":677005},{"$f":"Inputs!F118","v":143341},{"$f":"SUM(C16:D16)","v":820346}]
[null,"Total",{"$f":"SUM(C15:C16)","v":2292252.7818393111},{"$f":"SUM(D15:D16)","v":614121.66617697803},{"$f":"SUM(E15:E16)","v":2906374.4480162896}]
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[]
[null,null,"Distribution","Terminal"]
[null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,"Net Plant",{"$f":"C13/C8/1000","v":0.1274499153082847},{"$f":"D13/C8/1000","v":3.7146595530197564E-2},{"$f":"SUM(C22:D22)","v":0.16459651083848226}]
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[null,"Return on Net Plant",{"$f":"C15/C8/1000","v":1.1076769658005331E-2},{"$f":"D15/C8/1000","v":3.2284390403227062E-3},{"$f":"SUM(C24:D24)","v":1.4305208698328038E-2}]
[null,"Depreciation Expense",{"$f":"C16/C8/1000","v":4.6426489648409373E-3},{"$f":"D16/C8/1000","v":9.8297936539503382E-4},{"$f":"SUM(C25:D25)","v":5.6256283302359711E-3}]
[null,"Total",{"$f":"SUM(C24:C25)","v":1.5719418622846267E-2},{"$f":"SUM(D24:D25)","v":4.2114184057177404E-3},1.9930837028564009E-2]
[]
[null,"Allowable Investment",{"$f":"C26/(Inputs!H142+C9)","v":0.14052216174862855},{"$f":"D26/(Inputs!H142+C9)","v":3.7647551261171565E-2},{"$f":"SUM(C28:D28)","v":0.17816971300980011}]

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[]
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["*From UE-190334"]
[]
["Cost of Capital",null,null,null,"Source"]
["Capital","Capital","Component","Weighted"]
["Component","Structure","Cost","Cost"]
["Long Term Debt",0.51500000000000001,5.1499999999999997E-2,{"$f":"B10*C10","v":2.6522500000000001E-2},"UE-190334, Settlement Stipulation, Pg 4"]
["Short Term Debt",null,null,{"$f":"B11*C11","v":0}]
["Common Equity",0.48499999999999999,9.4E-2,4.5589999999999999E-2,"UE-190334, Settlement Stipulation, Pg 4"]
["Total",{"$f":"SUM(B10:B12)","v":1},null,{"$f":"SUM(D10:D12)","v":7.2112499999999996E-2},"UE-190334, Settlement Stipulation, Pg 4"]
[]
[]
["Grossed-up Rate of Return"]
[]
["Tax Gross-up Factor",null,null,{"$f":"1/CF!E24","v":1.3245945416108129}]
[]
[]
["Weighted ROE * Tax Gross-up",null,"1.325 * 4.56%",{"$f":"D18*D12","v":6.0388265152036956E-2}]
["Long Term and Short Term Debt",null,null,{"$f":"D10","v":2.6522500000000001E-2}]
["Preferred Equity * Tax Gross-up",null,"1.325 * 0.000%",{"$f":"D11*D18","v":0}]
["Grossed-up Rate of Return",null,null,{"$f":"SUM(D21:D23)","v":8.6910765152036953E-2}]
[]
[]
[]
[]
[]
[]
[]
[]
["*From UE-190334 Cost of Service (Knox)",null,null,null,null,null,null,null,null,null,null,"*From UE-190334 Cost of Service (Knox)"]
[null,null,null,null,null,null,null,null,null,null,null,"Allocations to Rate Schedules"]
[]
[null,"Total ","Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Source",null,null,null,"Allocator"]
["Number of Customers",{"$f":"SUM(C37:F37)","v":252251},215665,32233,1899,2454,"Knox COS Study  - \"Assign\" (columns BB - BL)",null,null,null,"C01"]
["Annual Consumption (MWhs)",{"$f":"SUM(C38:F38)","v":4505738},2374704,619306,1365905,145823,"Knox COS Study  - \"Assign\" (columns BB - BL)",null,null,null,"E01"]
["NCP Demand (kW)",858967,467271,116821,244558,30317,"Knox COS Study  - \"Assign\" (columns BB - BL)",null,null,null,"D02","*Not Used*"]
[]
[]
[]
[null,"Plant in Service",null,null,null,null,null,null,"Final ProForma",null,null,"Plant in Service"]
["Account",null,null,null,null,null,null,null,"Cost of Service Balances",null,"Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032",null,null,"From UE-170485",null,null,null,"Total","Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Schedule 25","Sch 41-49"]
[361,"Structures & Improvements",{"$f":"$I46*($N46/$M46)","v":14207063},{"$f":"$I46*($O46/$M46)","v":3551865},{"$f":"$I46*($P46/$M46)","v":7435623},{"$f":"$I46*($Q46/$M46)","v":921768},null,null,28173000,null,361,"Structures & Improvements",{"$f":"SUM(N46:S46)","v":28173000},14207063,3551865,7435623,921768,1917125,139556,null,"Knox COS Study  - \"Assign\"  (J946 - W1089)"]
[362,"Station Equipment",{"$f":"$I47*($N47/$M47)","v":48633788},{"$f":"$I47*($O47/$M47)","v":12158785},{"$f":"$I47*($P47/$M47)","v":25453713},{"$f":"$I47*($Q47/$M47)","v":3155407.9999999995},null,null,95242000,null,362,"Station Equipment",{"$f":"SUM(N47:S47)","v":95242000},48633788,12158785,25453713,3155408,5362577,477729]
[363,"Storage Battery Equipment",1310724,327690,686000,85041,null,null,2670000,null,363,"Storage Battery Equipment",{"$f":"SUM(N48:S48)","v":2670000},1310724,327690,686000,85041,247670,12875]
[364,"Poles, Towers & Fixtures",138522512,34631592,72438147,8987476,null,null,268958000,null,364,"Poles, Towers & Fixtures",268958000,138522512,34631592,72438147,8987476,11645881,2732392]
[365,"OH Conductors & Devices",90080831,22520834,47126075.999999993,5844532,null,null,174173000,null,365,"OH Conductors & Devices",174173000,90080831,22520834,47126076,5844532,7715864,884863]
[366,"UG Conduit",{"$f":"$I51*($N51/$M51)","v":40983945},10246271.000000002,21025394,2659078,null,null,78792000,null,366,"UG Conduit",78792000,40983945,10246271,21025394,2659078,3474727,402585]
[367,"UG Conductors & Devices",73077032,18269766,37588373.000000007,4741309,null,null,141215000,null,367,"UG Conductors & Devices",141215000,73077032,18269766,37588373,4741309,6820685,717835]
[null,"Subtotals",{"$f":"SUM(C46:C52)","v":406815895},{"$f":"SUM(D46:D52)","v":101706803},211753326,26394612,null,null,{"$f":"SUM(I46:I52)","v":789223000},null,null,"Subtotals",{"$f":"SUM(N53:S53)","v":789223000},{"$f":"SUM(N46:N52)","v":406815895},{"$f":"SUM(O46:O52)","v":101706803},211753326,26394612,{"$f":"SUM(R46:R52)","v":37184529},5367835]
[]
[368,"Line Transformers",{"$f":"$I55*($N55/$M55)","v":102854647},{"$f":"$I55*($O55/$M55)","v":25714377},{"$f":"$I55*($P55/$M55)","v":49393325},{"$f":"$I55*($Q55/$M55)","v":6673310},null,null,185646000,null,368,"Line Transformers",{"$f":"SUM(N55:S55)","v":185646000},102854647,25714377,49393325,6673310,0,1010341]
[369,"Services",{"$f":"$I56*($N56/$M56)","v":95375349},{"$f":"$I56*($O56/$M56)","v":14254846.000000002},{"$f":"$I56*($P56/$M56)","v":825624},{"$f":"$I56*($Q56/$M56)","v":1085181},null,null,111541000,null,369,"Services",{"$f":"SUM(N56:S56)","v":111541000},95375349,14254846,825624,1085181,0,0]
[370,"Meters",0,0,0,0,null,null,0,null,370,"Meters",0,0,0,0,0,0,0]
[null,"Subtotals",{"$f":"SUM(C55:C57)","v":198229996},{"$f":"SUM(D55:D57)","v":39969223},50218949,7758491,null,null,{"$f":"SUM(I55:I57)","v":297187000},null,null,"Subtotals",297187000,{"$f":"SUM(N55:N57)","v":198229996},{"$f":"SUM(O55:O57)","v":39969223},50218949,7758491,{"$f":"SUM(R55:R57)","v":0},1010341]
[]
[null,"Totals",{"$f":"C53+C58","v":605045891},{"$f":"D53+D58","v":141676026},261972275,34153103,null,null,null,null,null,"Totals",{"$f":"SUM(N60:S60)","v":1086410000},{"$f":"N53+N58","v":605045891},{"$f":"O53+O58","v":141676026},261972275,34153103,{"$f":"R53+R58","v":37184529},6378176]
[]
[]
[null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["Account",null,null,null,null,null,null,null,null,null,"Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032",null,null,null,null,null,null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Schedule 25","Sch 41-49"]
[361,"Structures & Improvements",{"$f":"$I66*($N66/$M66)","v":2416003},{"$f":"$I66*($O66/$M66)","v":604017},{"$f":"$I66*($P66/$M66)","v":1264476},{"$f":"$I66*($Q66/$M66)","v":156753},null,null,4791000,null,361,"Structures & Improvements",{"$f":"SUM(N66:S66)","v":4791000},2416003,604017,1264476,156753,326019,23732,null,"Knox COS Study  - \"Assign\"  (J1221 - W1364)"]
[362,"Station Equipment",{"$f":"$I67*($N67/$M67)","v":12165851.999999998},{"$f":"$I67*($O67/$M67)","v":3041547},{"$f":"$I67*($P67/$M67)","v":6367303},{"$f":"$I67*($Q67/$M67)","v":789332.00000000012},null,null,23825000,null,362,"Station Equipment",{"$f":"SUM(N67:S67)","v":23825000},12165852,3041547,6367303,789332,1341461,119505]
[363,"Storage Battery Equipment",233181,58297,122041,15129,null,null,475000,null,363,"Storage Battery Equipment",{"$f":"SUM(N68:S68)","v":475000},233181,58297,122041,15129,44061,2291]
[364,"Poles, Towers & Fixtures",31081786,7770663,16253726,2016616.9999999998,null,null,60349000,null,364,"Poles, Towers & Fixtures",60349000,31081786,7770663,16253726,2016617,2613112,613096]
[365,"OH Conductors & Devices",25874066,6468696.9999999991,13536101.000000002,1678735,null,null,50028000,null,365,"OH Conductors & Devices",50028000,25874066,6468697,13536101,1678735,2216240,254161]
[366,"UG Conduit",12052480,3013204,6183107.9999999991,781976.99999999988,null,null,23171000,null,366,"UG Conduit",23171000,12052480,3013204,6183108,781977,1021841,118391]
[367,"UG Conductors & Devices",36542914,9135982.9999999981,18796449,2370940,null,null,70616000,null,367,"UG Conductors & Devices",70616000,36542914,9135983,18796449,2370940,3410753,358961]
[null,"Subtotals",{"$f":"SUM(C66:C72)","v":120366282},{"$f":"SUM(D66:D72)","v":30092408},{"$f":"SUM(E66:E72)","v":62523204},{"$f":"SUM(F66:F72)","v":7809483},null,null,{"$f":"SUM(I66:I72)","v":233255000},null,null,"Subtotals",233255001,{"$f":"SUM(N66:N72)","v":120366282},{"$f":"SUM(O66:O72)","v":30092408},62523204,7809483,{"$f":"SUM(R66:R72)","v":10973487},1490137]
[]
[368,"Line Transformers",{"$f":"$I75*($N75/$M75)","v":29240380},{"$f":"$I75*($O75/$M75)","v":7310299},{"$f":"$I75*($P75/$M75)","v":14041947.999999998},{"$f":"$I75*($Q75/$M75)","v":1897144.9999999998},null,null,52777000,null,368,"Line Transformers",{"$f":"SUM(N75:S75)","v":52777000},29240380,7310299,14041948,1897145,0,287228]
[369,"Services",{"$f":"$I76*($N76/$M76)","v":39068142},{"$f":"$I76*($O76/$M76)","v":5839144},{"$f":"$I76*($P76/$M76)","v":338196},{"$f":"$I76*($Q76/$M76)","v":444518},null,null,45690000,null,369,"Services",{"$f":"SUM(N76:S76)","v":45690000},39068142,5839144,338196,444518,0,0]
[370,"Meters",0,0,0,0,null,null,0,null,370,"Meters",0,0,0,0,0,0,0]
[null,"Subtotals",{"$f":"SUM(C75:C77)","v":68308522},{"$f":"SUM(D75:D77)","v":13149443},{"$f":"SUM(E75:E77)","v":14380143.999999998},{"$f":"SUM(F75:F77)","v":2341663},null,null,{"$f":"SUM(I75:I77)","v":98467000},null,null,"Subtotals",{"$f":"SUM(N78:S78)","v":98467000},{"$f":"SUM(N75:N77)","v":68308522},{"$f":"SUM(O75:O77)","v":13149443},14380144,2341663,{"$f":"SUM(R75:R77)","v":0},287228]
[]
[null,"Totals",{"$f":"C73+C78","v":188674804},{"$f":"D73+D78","v":43241851},76903348,10151146,null,null,null,null,null,"Totals",{"$f":"M73+M78","v":331722001},{"$f":"N73+N78","v":188674804},{"$f":"O73+O78","v":43241851},76903348,10151146,{"$f":"R73+R78","v":10973487},1777365]
[]
[]
[null,"Net Plant",null,null,null,null,null,null,null,null,null,"Net Plant"]
["Account",null,null,null,null,null,null,null,null,null,"Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032",null,null,null,null,null,null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Schedule 25","Sch 41-49"]
[361,"Structures & Improvements",{"$f":"C46-C66","v":11791060},{"$f":"D46-D66","v":2947848},6171147,765015,null,null,null,null,361,"Structures & Improvements",{"$f":"M46-M66","v":23382000},{"$f":"N46-N66","v":11791060},{"$f":"O46-O66","v":2947848},6171147,765015,{"$f":"R46-R66","v":1591106},115824]
[362,"Station Equipment",36467936,{"$f":"D47-D67","v":9117238},19086410,2366075.9999999995,null,null,null,null,362,"Station Equipment",{"$f":"M47-M67","v":71417000},{"$f":"N47-N67","v":36467936},9117238,19086410,2366076,{"$f":"R47-R67","v":4021116},358224]
[363,"Storage Battery Equipment",1077543,269393,563959,69912,null,null,null,null,363,"Storage Battery Equipment",2195000,1077543,269393,563959,69912,203609,10584]
[364,"Poles, Towers & Fixtures",107440726,26860929,56184421,6970859,null,null,null,null,364,"Poles, Towers & Fixtures",208609000,{"$f":"N49-N69","v":107440726},26860929,56184421,6970859,{"$f":"R49-R69","v":9032769},2119296]
[365,"OH Conductors & Devices",64206765,16052137,33589974.999999993,4165797,null,null,null,null,365,"OH Conductors & Devices",124145000,{"$f":"N50-N70","v":64206765},16052137,33589975,4165797,{"$f":"R50-R70","v":5499624},630702]
[366,"UG Conduit",28931465,7233067.0000000019,14842286,1877101,null,null,null,null,366,"UG Conduit",55621000,{"$f":"N51-N71","v":28931465},7233067,14842286,1877101,{"$f":"R51-R71","v":2452886},284194]
[367,"UG Conductors & Devices",36534118,9133783.0000000019,18791924.000000007,2370369,null,null,null,null,367,"UG Conductors & Devices",70599000,{"$f":"N52-N72","v":36534118},9133783,18791924,2370369,{"$f":"R52-R72","v":3409932},358874]
[null,"Subtotals",{"$f":"SUM(C86:C92)","v":286449613},{"$f":"SUM(D86:D92)","v":71614395},{"$f":"SUM(E86:E92)","v":149230122},{"$f":"SUM(F86:F92)","v":18585129},null,null,null,null,null,"Subtotals",555967999,{"$f":"SUM(N86:N92)","v":286449613},{"$f":"SUM(O86:O92)","v":71614395},149230122,18585129,{"$f":"SUM(R86:R92)","v":26211042},3877698]
[]
[368,"Line Transformers",{"$f":"C55-C75","v":73614267},{"$f":"D55-D75","v":18404078},35351377,4776165,null,null,null,null,368,"Line Transformers",{"$f":"M55-M75","v":132869000},{"$f":"N55-N75","v":73614267},{"$f":"O55-O75","v":18404078},35351377,4776165,{"$f":"R55-R75","v":0},723113]
[369,"Services",{"$f":"C56-C76","v":56307207},{"$f":"D56-D76","v":8415702.0000000019},487428,640663,null,null,null,null,369,"Services",{"$f":"M56-M76","v":65851000},{"$f":"N56-N76","v":56307207},8415702,487428,640663,{"$f":"R56-R76","v":0},0]
[370,"Meters",{"$f":"C57-C77","v":0},0,0,0,null,null,null,null,370,"Meters",{"$f":"M57-M77","v":0},{"$f":"N57-N77","v":0},0,0,0,{"$f":"R57-R77","v":0},0]
[null,"Subtotals",{"$f":"SUM(C95:C97)","v":129921474},{"$f":"SUM(D95:D97)","v":26819780},{"$f":"SUM(E95:E97)","v":35838805},{"$f":"SUM(F95:F97)","v":5416828},null,null,null,null,null,"Subtotals",{"$f":"M58-M78","v":198720000},{"$f":"SUM(N95:N97)","v":129921474},{"$f":"SUM(O95:O97)","v":26819780},35838805,5416828,{"$f":"SUM(R95:R97)","v":0},723113]
[]
[null,"Totals",{"$f":"C93+C98","v":416371087},{"$f":"D93+D98","v":98434175},185068927,24001957,null,null,null,null,null,"Totals",{"$f":"M93+M98","v":754687999},{"$f":"N93+N98","v":416371087},{"$f":"O93+O98","v":98434175},185068927,24001957,{"$f":"R93+R98","v":26211042},4600811]
[]
[]
[null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,"Depreciation Expense"]
["Account",null,null,null,null,null,null,null,null,null,"Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032",null,null,null,null,null,null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Schedule 25","Sch 41-49"]
[361,"Structures & Improvements",{"$f":"$I106*($N106/$M106)","v":198686},{"$f":"$I106*($O106/$M106)","v":49673},{"$f":"$I106*($P106/$M106)","v":103987},{"$f":"$I106*($Q106/$M106)","v":12891},null,null,394000,null,361,"Structures & Improvements",{"$f":"SUM(N106:S106)","v":394000},198686,49673,103987,12891,26811,1952,null,"Knox COS Study  - \"Assign\"  (J555 - W698)"]
[362,"Station Equipment",{"$f":"$I107*($N107/$M107)","v":819056},{"$f":"$I107*($O107/$M107)","v":204769.99999999997},{"$f":"$I107*($P107/$M107)","v":428674},{"$f":"$I107*($Q107/$M107)","v":53141},null,null,1604000,null,362,"Station Equipment",{"$f":"SUM(N107:S107)","v":1604000},819056,204770,428674,53141,90313,8046]
[363,"Storage Battery Equipment",54492,13623,28518.999999999996,3535,null,null,111000,null,363,"Storage Battery Equipment",{"$f":"SUM(N108:S108)","v":111000},54492,13623,28519,3535,10296,535]
[364,"Poles, Towers & Fixtures",2713199,678319,1418824.0000000002,176035,null,null,5268000,null,364,"Poles, Towers & Fixtures",5268000,2713199,678319,1418824,176035,228104,53519]
[365,"OH Conductors & Devices",2144795,536213,1122056,139156,null,null,4147000,null,365,"OH Conductors & Devices",4147000,2144795,536213,1122056,139156,183712,21068]
[366,"UG Conduit",937317,234336.00000000003,480858.00000000006,60814,null,null,1802000,null,366,"UG Conduit",1802000,937317,234336,480858,60814,79468,9207]
[367,"UG Conductors & Devices",3567043,891786,1834767,231433,null,null,6893000,null,367,"UG Conductors & Devices",6893000,3567043,891786,1834767,231433,332932,35039]
[null,"Subtotals",{"$f":"SUM(C106:C112)","v":10434588},{"$f":"SUM(D106:D112)","v":2608720},{"$f":"SUM(E106:E112)","v":5417685},{"$f":"SUM(F106:F112)","v":677005},null,null,{"$f":"SUM(I106:I112)","v":20219000},null,null,"Subtotals",20219000,{"$f":"SUM(N106:N112)","v":10434588},{"$f":"SUM(O106:O112)","v":2608720},5417685,677005,{"$f":"SUM(R106:R112)","v":951636},129366]
[]
[368,"Line Transformers",{"$f":"$I115*($N115/$M115)","v":1828875},{"$f":"$I115*($O115/$M115)","v":457231.00000000006},{"$f":"$I115*($P115/$M115)","v":878270},{"$f":"$I115*($Q115/$M115)","v":118659},null,null,3301000,null,368,"Line Transformers",{"$f":"SUM(N115:S115)","v":3301000},1828875,457231,878270,118659,0,17965]
[369,"Services",{"$f":"$I116*($N116/$M116)","v":2169313},{"$f":"$I116*($O116/$M116)","v":324226},{"$f":"$I116*($P116/$M116)","v":18779},{"$f":"$I116*($Q116/$M116)","v":24682},null,null,2537000,null,369,"Services",{"$f":"SUM(N116:S116)","v":2537000},2169313,324226,18779,24682,0,0]
[370,"Meters",0,0,0,0,null,null,0,null,370,"Meters",0,0,0,0,0,0,0]
[null,"Subtotals",{"$f":"SUM(C115:C117)","v":3998188},{"$f":"SUM(D115:D117)","v":781457},{"$f":"SUM(E115:E117)","v":897049},{"$f":"SUM(F115:F117)","v":143341},null,null,{"$f":"SUM(I115:I117)","v":5838000},null,null,"Subtotals",5838000,{"$f":"SUM(N115:N117)","v":3998188},{"$f":"SUM(O115:O117)","v":781457},897049,143341,{"$f":"SUM(R115:R117)","v":0},17965]
[]
[null,"Totals",{"$f":"C113+C118","v":14432776},{"$f":"D113+D118","v":3390177},6314734,820346,null,null,null,null,null,"Totals",{"$f":"M113+M118","v":26057000},{"$f":"N113+N118","v":14432776},{"$f":"O113+O118","v":3390177},6314734,820346,{"$f":"R113+R118","v":951636},147331]
[]
[]
["Total Distribution Plant Depreciation Rates by Account"]
[]
[]
[null,null,null,null,null,null,"Effective","Weighted","Distribution","Term Fac"]
["Account","Account","Plant in","Accumulated","Net","Depreciation","Depreciation","Depreciation","Weighted","Weighted"]
["Number","Description","Service","Depreciation","Plant","Expense","Rate","Rate","Rate","Rate"]
[360,"Land & Land Rights",6459000,40000,{"$f":"C129-D129","v":6419000},4000,{"$f":"F129/C129","v":6.1929091190586775E-4},{"$f":"G129*(E129/$E$140)","v":5.2229559884796297E-6},{"$f":"G129*(F129/(SUM($F$129:$F$136)))","v":1.2249239220805377E-7},null,null,"Knox COS Study  - \"Assign\"  (colunm Q)"]
[361,"Structures & Improvements",28173000,4791000,{"$f":"C130-D130","v":23382000},394000,{"$f":"F130/C130","v":1.3985021119511588E-2},4.2963441909799798E-4,2.7246691000779141E-4]
[362,"Station Equipment",95242000,23825000,{"$f":"C131-D131","v":71417000},1604000,1.6841309506310242E-2,1.5802716319941329E-3,1.3357790856016233E-3]
[363,"Storage Battery Equipment",2670000,475000,{"$f":"C132-D132","v":2195000},111000,{"$f":"F132/C132","v":4.1573033707865172E-2},1.1989484919829149E-4,2.2818606248197767E-4]
[364,"Poles, Towers & Fixtures",268958000,60349000,208609000,5268000,1.9586701269343167E-2,5.3684464406402897E-3,5.1022470596301141E-3]
[365,"OH Conductors & Devices",174173000,50028000,124145000,4147000,2.3809660509952747E-2,3.8836199167897336E-3,4.8824933063726468E-3]
[366,"UG Conduit",78792000,23171000,55621000,1802000,2.2870342166717433E-2,1.6713435846142401E-3,2.0378952966634434E-3]
[367,"UG Conductors & Devices",141215000,70616000,70599000,6893000,4.8812095032397411E-2,4.5277275037441849E-3,1.6637579541033246E-2]
[368,"Line Transformers",185646000,52777000,132869000,3301000,1.7781153377934348E-2,3.1041155424569198E-3,null,{"$f":"G137*(F137/(SUM($F$137:$F$139)))","v":1.0054057434148901E-2}]
[369,"Services",111541000,45690000,65851000,2537000,2.2744999596560907E-2,1.9678980333029815E-3,null,{"$f":"G138*(F138/(SUM($F$137:$F$139)))","v":9.8842178788069585E-3}]
[370,"Meters",0,0,0,0,0,0,null,0]
["Totals",null,{"$f":"SUM(C129:C139)","v":1092869000},{"$f":"SUM(D129:D139)","v":331762000},761107000,26061000,{"$f":"F140/C140","v":2.3846407940933453E-2},{"$f":"G140*(E140/E140)","v":2.3846407940933453E-2},{"$f":"SUM(I129:I139)","v":3.0496769754183049E-2},{"$f":"SUM(J129:J139)","v":1.9938275312955861E-2}]
[null,null,null,null,"Revenue Conversion Factor (Before FIT)",null,null,{"$f":"CF!E20","v":0.95563100000000001}]
[null,null,null,null,"Grossed-up Depreciation Rate",null,null,{"$f":"H140/H141","v":2.495357302236266E-2}]
[]
[]
[371,"Install on Customers Premises",0,0,0,0,0]
[373,"Street Lighting",42459000,12222000,{"$f":"C146-D146","v":30237000},1385000,{"$f":"F146/C146","v":3.2619703714171319E-2}]

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[]
["Revenue Conversion Factor"]
["Washington - Electric System"]
["Twelve Months Ended December 31, 2018"]
[]
["Line "]
["No.",null,"Description",null,"Factor"]
[]
[1,null,"Revenues",null,1]
[]
[null,null,"Expense:"]
[2,null,"  Uncollectibles",null,3.7820000000000002E-3]
[]
[3,null,"  Commission Fees",null,2E-3]
[]
[4,null,"  Washington Excise Tax",null,3.8587000000000003E-2]
[]
[5,null,"    Total Expense",null,{"$f":"SUM(E12:E16)","v":4.4369000000000006E-2}]
[]
[6,null,"Net Operating Income Before FIT",null,{"$f":"E9-E18","v":0.95563100000000001}]
[]
[7,null,"  Federal Income Tax @ 21%",null,{"$f":"ROUND(E20*0.21,6)","v":0.200683}]
[]
[8,null,"REVENUE CONVERSION FACTOR",null,{"$f":"ROUND(E20-E22,6)","v":0.75494799999999995}]