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["Avista Utilities"]
["Washington - Gas - Test Year Calculations for Decoupling "]
["2007 - Docket No. UG-080417"]
[]
[]
["Schedule 101",null,null,"Per BJH(1)","Annual Total","January","February","March","April","May","June","July","August","September","October","November","December"]
["Therms"]
["Usage from Revenue Run(2)",null,null,115583967,{"$f":"SUM(F8:Q8)","v":115583967},{"$f":"E40","v":21292599},21234566,14472322,9724124,6113562,3664833,2462636,2010203,2332936,4484817,9398517,18392852]
["Ded: Prior Mo. Unbilled(2)",null,null,-12030752,{"$f":"SUM(F9:Q9)","v":-73860142},{"$f":"-E72","v":-12031121},{"$f":"-F10","v":-13080128},-9183384,-6818622,-5528289,-3344977,-1756030,-1252074,-1306999,-2341020,-6393005,-10824493]
["Add: Current Mo. Unbilled(2)",null,null,12425609,{"$f":"SUM(F10:Q10)","v":74254377},{"$f":"F72","v":13080128},9183384,6818622,5528289,3344977,1756030,1252074,1306999,2341020,6393005,10824493,12425356]
["Add: Weather Adjustment(2)",null,null,612353,{"$f":"SUM(F11:Q11)","v":612353},{"$f":"E56","v":-2152492},751774,1312963,-642747,722661,40108,0,0,0,-134804,0,714890]
["   Test Year Monthly Therms",null,null,{"$f":"SUM(D8:D11)","v":116591177},116590555,20189114,18089596,13420523,7791044,4652911,2115994,1958680,2065128,3366957,8401998,13830005,20708605]
[]
[null,"Adjust to Annual Pro Forma ",null,null,{"$f":"D12-E12","v":622},{"$f":"D9-F9","v":369},0,0,0,0,0,0,0,0,0,0,{"$f":"D10-Q10","v":253}]
[]
["Monthly Pro Forma Therms",null,null,null,{"$f":"SUM(F16:Q16)","v":116591177},{"$f":"F12+F14","v":20189483},18089596,13420523,7791044,4652911,2115994,1958680,2065128,3366957,8401998,13830005,20708858]
[]
["Customers / Billings"]
["Test Yr Customers/Billings(2)",null,null,1673784,{"$f":"SUM(F19:Q19)","v":1673784},{"$f":"E81","v":138804},139210,139055,139113,139012,138838,138877,139096,139568,140039,140930,141242]
["Test Year Average Use/Cust",null,null,null,{"$f":"E16/E19","v":69.657241914129898},145.45317858274979,129.94465914804971,96.51233684513322,56.005146894970274,33.471290248323889,15.24074100750515,14.103703277000511,14.846782078564445,24.124133039092055,59.997557823177829,98.133860781948485,146.6196881947296]
[]
["Sch 101 Base Rate/therm(3)",null,null,null,1.1379300000000001]
["Times:  1 minus Revenue Related Items (4)",null,null,null,0.95698099999999997]
["Revenue prior to gross up",null,null,null,{"$f":"E22*E23","v":1.0889773893300001}]
["Less: Weighted Average Gas Cost/therm(5)",null,null,null,{"$f":"-0.84697","v":-0.84697}]
["   Margin Rate/therm",null,null,null,{"$f":"E24+E25","v":0.2420073893300001}]
[]
[]
[]
["(1) From Hirschkorn workpapers in Docket No. UG-080417  BJH -17, BJH -14, BJH - 22, and BJH - 1"]
["(2) From 2007 Monthly Data (below)"]
["(3) From Hirschkorn Exhibit No. ___(BJH-6), page 1 Proposed Schedule 101 per therm rate"]
["(4) From Andrews Exhibit No.___(EMA-3), page 3, line 7"]
["(5) From Andrews workpaper I15, cost of gas included in base rates."]
["(6) From Hirschkorn workpapers in Docket No. UG-080417  BJH -22, BJH -21, BJH -23, BJH -25 and BJH -15"]
[]
["2007 Monthly Data"]
[]
[null,"Revenue Run Therms",null,null,"2007-01-01","2007-02-01","2007-03-01","2007-04-01","2007-05-01","2007-06-01","2007-07-01","2007-08-01","2007-09-01","2007-10-01","2007-11-01","2007-12-01","Total"]
[null,"Total 101",null,null,21292599,21234566,14472322,9724124,6113562,3664833,2462636,2010203,2332936,4484817,9398517,18392852,112983336]
[]
[null,"Weather Normalization"]
[null,null,null,null,"2007-01-01","2007-02-01","2007-03-01","2007-04-01","2007-05-01","2007-06-01","2007-07-01","2007-08-01","2007-09-01","2007-10-01","2007-11-01","2007-12-01","Total"]
[null,"Normal Degree Days (25 Year Average 1983 - 2007)",null,null,1105,912,768,536,324,139,37,34,189,543,894,1171,{"$f":"SUM(E44:P44)","v":6652}]
[null,"Actual Degree Days",null,null,1243,864,684,584,270,136,0,27,194,553,894,1126,{"$f":"SUM(E45:P45)","v":6575}]
[null,"Degree Day Adjustment (1,6)",null,null,-138,48,84,-48,54,3,37,7,-5,-10,0,45,{"$f":"SUM(E46:P46)","v":77}]
[null,null,null,"Monthly"]
[null,"Res 101",null,"Use/DD/Cust(6)",0.10050000000000001,0.10050000000000001,0.10050000000000001,8.9599999999999999E-2,8.9599999999999999E-2,8.9599999999999999E-2,0,0,0,8.9599999999999999E-2,8.9599999999999999E-2,0.10050000000000001]
[null,"Com 101",null,"Use/DD/Cust(6)",0.2427,0.2427,0.2427,0.16880000000000001,0.16880000000000001,0.16880000000000001,0,0,0,0.16880000000000001,0.16880000000000001,0.2427]
[null,"Ind 101",null,"Use/DD/Cust(6)",0.42220000000000002,0.42220000000000002,0.42220000000000002,0.30549999999999999,0.30549999999999999,0.30549999999999999,0,0,0,0.30549999999999999,0.30549999999999999,0.42220000000000002]
[]
[null,"Sch. 101"]
[null,"Res 101",null,null,{"$f":"ROUND(E$46*E48*E77,0)","v":-1765330},615258,1076271,-548472,616485,34195,0,0,0,-115020,0,585320,{"$f":"SUM(E53:P53)","v":498707}]
[null,"Com 101",null,null,{"$f":"ROUND(E$46*E49*E78,0)","v":-382151},134530,233429,-92926,104642,5826,0,0,0,-19500,0,127803,{"$f":"SUM(E54:P54)","v":111653}]
[null,"Ind 101",null,null,{"$f":"ROUND(E$46*E50*E79,0)","v":-5011},1986,3263,-1349,1534,87,0,0,0,-284,0,1767,{"$f":"SUM(E55:P55)","v":1993}]
[null,"  Total 101",null,null,{"$f":"SUM(E53:E55)","v":-2152492},751774,1312963,-642747,722661,40108,0,0,0,-134804,0,714890,612353]
[]
[]
[null,"Monthly Unbilled Calculation"]
[null,null,null,null,"2006-12-01","2007-01-01","2007-02-01","2007-03-01","2007-04-01","2007-05-01","2007-06-01","2007-07-01","2007-08-01","2007-09-01","2007-10-01","2007-11-01","2007-12-01"]
[null,"Unbilled DDH (6)",null,null,689.9,760.6,508,386.3,317.60000000000002,154.9,75.2,0.4,21.1,161.9,377.3,642.79999999999995,702.2]
[null,"Unbilled Factor (6)",null,null,0.62229999999999996,0.59450000000000003,0.59809999999999997,0.59250000000000003,0.622,0.62080000000000002,0.61250000000000004,0.61170000000000002,0.63749999999999996,0.60919999999999996,0.6331,0.66149999999999998,0.61]
[null,null,"07 Baseld(1)","Monthly"]
[null,"Res 101",15,"Use/DD/Cust(6)",0.10050000000000001,0.10050000000000001,0.10050000000000001,{"$f":"(G64+I64)/2","v":9.5049999999999996E-2},8.9599999999999999E-2,8.9599999999999999E-2,{"$f":"(J64+L64)/2","v":4.48E-2},0,0,{"$f":"(M64+O64)/2","v":4.48E-2},8.9599999999999999E-2,{"$f":"(O64+Q64)/2","v":9.5049999999999996E-2},0.10050000000000001]
[null,"Com 101",12,"Use/DD/Cust(6)",0.2427,0.2427,0.2427,{"$f":"(G65+I65)/2","v":0.20574999999999999},0.16880000000000001,0.16880000000000001,{"$f":"(J65+L65)/2","v":8.4400000000000003E-2},0,0,{"$f":"(M65+O65)/2","v":8.4400000000000003E-2},0.16880000000000001,{"$f":"(O65+Q65)/2","v":0.20574999999999999},0.2427]
[null,"Ind 101",0,"Use/DD/Cust(6)",0.42220000000000002,0.42220000000000002,0.42220000000000002,{"$f":"(G66+I66)/2","v":0.36385000000000001},0.30549999999999999,0.30549999999999999,{"$f":"(J66+L66)/2","v":0.15275},0,0,{"$f":"(M66+O66)/2","v":0.15275},0.30549999999999999,{"$f":"(O66+Q66)/2","v":0.36385000000000001},0.42220000000000002]
[]
[null,"Sch. 101"]
[null,"Res 101",null,null,{"$f":"ROUND((E$61*E64)*D77,0)+ROUND(($C64*E$62)*D77,0)","v":9997157},10864853,7655712,5814221,4818895,2954886,1597370,1167637,1219047,2096392,5558795,9177145,10317824]
[null,"Com 101",null,null,{"$f":"ROUND((E$61*E65)*D78,0)+ROUND(($C65*E$62)*D78,0)","v":2006875},2187658,1506653,991470,700468,385690,157569,84437,87952,242279,823490,1625831,2079960]
[null,"Ind 101",null,null,{"$f":"ROUND((E$61*E66)*D79,0)+ROUND(($C66*E$62)*D79,0)","v":27089},27617,21019,12931,8926,4401,1091,0,0,2349,10720,21517,27572]
[null,"   Total",null,null,{"$f":"SUM(E69:E71)","v":12031121},13080128,9183384,6818622,5528289,3344977,1756030,1252074,1306999,2341020,6393005,10824493,12425356]
[]
[]
[null,"Revenue Run Customers (Meters Billed)"]
[null,null,"Class","2006-12-01","2007-01-01","2007-02-01","2007-03-01","2007-04-01","2007-05-01","2007-06-01","2007-07-01","2007-08-01","2007-09-01","2007-10-01","2007-11-01","2007-12-01","2007 Total"]
[null,"Residential 101","01",127078,127286,127541,127490,127528,127415,127215,127256,127482,127898,128371,129218,129424,{"$f":"SUM(E77:P77)","v":1534124}]
[null,"Commercial 101","21",11474,11410,11548,11450,11469,11480,11504,11503,11497,11551,11552,11597,11702,{"$f":"SUM(E78:P78)","v":138263}]
[null,"Industrial 101","31",93,86,98,92,92,93,95,94,93,95,93,92,93,{"$f":"SUM(E79:P79)","v":1116}]
[null,"Interdepartmental 101","80",22,22,23,23,24,24,24,24,24,24,23,23,23,{"$f":"SUM(E80:P80)","v":281}]
[null,"   Total",null,{"$f":"SUM(D77:D80)","v":138667},138804,139210,139055,139113,139012,138838,138877,139096,139568,140039,140930,141242,1673784]

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["Avista Utilities"]
["Washington - Gas - Test Year Calculations for Decoupling "]
["12 Months Ended September 2008 - Docket No. UG-090135"]
["12 MONTHS ENDED SEPTEMBER 2008 TEST YEAR BASE "]
["Allowed Docket No. UG-090135"]
[]
[]
["Schedule 101",null,null,"Per BJH(1)","Annual Total","January","February","March","April","May","June","July","August","September","October","November","December"]
["Therms"]
["Usage from Revenue Run(2)",null,null,124456548,{"$f":"SUM(F10:Q10)","v":124456548},{"$f":"H45","v":20755627},22514347,14859076,13629159,8714627,4232714,2763613,2223233,2487966,{"$f":"E45","v":4484817},{"$f":"F45","v":9398517},{"$f":"G45","v":18392852}]
["Ded: Prior Mo. Unbilled(2)",null,null,{"$f":"-2516904-0.49","v":-2516904.4900000002},{"$f":"SUM(F11:Q11)","v":-79369540.49000001},{"$f":"-H77","v":-12430831},{"$f":"-I77","v":-13260094},-10089194,-9329893,-7012777,-3198435,-1795216,-1318706,-1383090,{"$f":"-E80","v":-2516904.4900000002},{"$f":"-F77","v":-6292391},{"$f":"-G77","v":-10742009}]
["Add: Current Mo. Unbilled(2)",null,null,{"$f":"1974771-0.49","v":1974770.51},{"$f":"SUM(F12:Q12)","v":78827406.50999999},{"$f":"I77","v":13260094},{"$f":"J77","v":10089194},9329893,7012777,3198435,1795216,1318706,1383090,{"$f":"Q80","v":1974770.51},{"$f":"F77","v":6292391},{"$f":"G77","v":10742009},{"$f":"H77","v":12430831}]
["Add: Weather Adjustment(2)",null,null,-5272984,{"$f":"SUM(F13:Q13)","v":-5272984},{"$f":"H61","v":-1704132},-605820,-1754035,-1884742,654538,-427121,0,0,0,{"$f":"E61","v":-158578},{"$f":"F61","v":66481},{"$f":"G61","v":540425}]
["   Test Year Monthly Therms",null,null,{"$f":"SUM(D10:D13)","v":118641430.02000001},118641430.01999998,19880758,18737627,12345740,9427301,5554823,2402374,2287103,2287617,3079646.51,8101725.5099999998,13914616,20622099]
[]
[null,"Adjust to Annual Pro Forma ",null,null,{"$f":"D14-E14","v":0},0,0,0,0,0,0,0,0,{"$f":"D12-N12","v":0},{"$f":"D11-O11","v":0},0,0]
[]
["Monthly Pro Forma Therms",null,null,null,{"$f":"SUM(F18:Q18)","v":118641430.02000001},{"$f":"F14+F16","v":19880758},18737627,12345740,9427301,5554823,2402374,2287103,2287617,3079646.51,8101725.5099999998,13914616,20622099]
[]
["Customers / Billings"]
["Test Yr Customers/Billings(2)",null,null,1673784,{"$f":"SUM(F21:Q21)","v":1696522},{"$f":"H89","v":141580},{"$f":"I89","v":141745},141763,141662,141566,141413,141354,141399,141829,{"$f":"E89","v":140039},{"$f":"F89","v":140930},{"$f":"G89","v":141242}]
["Test Year Average Use/Cust",null,null,null,{"$f":"E18/E21","v":69.932149432780719},140.42066676084193,132.19250767222829,87.087180717112361,66.547846281995177,39.238397637850895,16.988353263137054,16.179966608656283,16.178452464303142,21.713799787067522,57.853351637758053,98.734236855176334,146.00543039605782]
[]
[null,null,null,null,"Total","Schedule 101","Schedule 156 (14th revision)"]
["Sch 101 Base Rate/therm(3)",null,null,null,{"$f":"1.13793+0.04967+0.00005","v":1.1876500000000003},{"$f":"1.13793+0.00005","v":1.1379800000000002},{"$f":"E25-F25","v":4.9670000000000103E-2}]
["Times:  1 minus Revenue Related Items (4)",null,null,null,0.95705899999999999,0.95705899999999999,0.95705899999999999]
["Revenue prior to gross up",null,null,null,{"$f":"E25*E26","v":1.1366511213500003},{"$f":"F25*F26","v":1.0891140008200002},{"$f":"G25*G26","v":4.7537120530000102E-2}]
["Less: Weighted Average Gas Cost/therm(5)",null,null,null,-0.89449000000000001,{"$f":"E28+G27","v":-0.84695287946999986},{"$f":"E28-F28","v":-4.7537120530000143E-2}]
["   Margin Rate/therm",null,null,null,{"$f":"E27+E28","v":0.24216112135000034},{"$f":"F27+F28","v":0.24216112135000034},{"$f":"G27+G28","v":0}]
[]
[]
[]
["(1) From Hirschkorn workpapers in Docket No. UG-090135  BJH -1, BJH -11, and BJH - 18"]
["(2) From 12 ME September 2008 Monthly Data (below)"]
["(3) From Compliance Filing Schedule 101 per therm rate (with and without 11/1/2008 Schedule 156 gas cost adder)"]
["(4) From Andrews Compliance Revenue Requirement model, page 4, line 7"]
["(5) From Schedule 156 purchased gas cost per therm rate (14th revision sheet effective 11/1/2008)"]
["(6) From Hirschkorn workpapers in Docket No. UG-090135  BJH-12, BJH -17, BJH -19, and BJH - 20"]
["12 MONTHS ENDED SEPTEMBER 2008 TEST YEAR BASE "]
["UG-090135 Weather Normalization and Unbilled Calculation"]
[]
["12 Months Ended September 2008 Monthly Data"]
[]
[null,"Revenue Run Therms",null,null,"2007-10-01","2007-11-01","2007-12-01","2008-01-01","2008-02-01","2008-03-01","2008-04-01","2008-05-01","2008-06-01","2008-07-01","2008-08-01","2008-09-01","Total"]
[null,"Total 101",null,null,4484817,9398517,18392852,20755627,22514347,14859076,13629159,8714627,4232714,2763613,2223233,2487966,{"$f":"SUM(E45:P45)","v":124456548}]
[]
[null,"Weather Normalization"]
[null,null,null,null,"2007-10-01","2007-11-01","2007-12-01","2008-01-01","2008-02-01","2008-03-01","2008-04-01","2008-05-01","2008-06-01","2008-07-01","2008-08-01","2008-09-01","Total"]
[null,"Normal Degree Days (30 Year Average 1979 - 2008)",null,null,541,899,1160,1136,914,770,542,323,144,36,35,189,{"$f":"SUM(E49:P49)","v":6689}]
[null,"Actual Degree Days",null,null,553,894,1126,1243,952,880,683,274,176,8,52,142,{"$f":"SUM(E50:P50)","v":6983}]
[null,"Degree Day Adjustment (1,6)",null,null,{"$f":"E49-E50","v":-12},{"$f":"F49-F50","v":5},{"$f":"G49-G50","v":34},{"$f":"H49-H50","v":-107},{"$f":"I49-I50","v":-38},-110,-141,49,-32,28,-17,47,{"$f":"SUM(E51:P51)","v":-294}]
[null,null,null,"Monthly"]
[null,"Res 101",null,"Use/DD/Cust(6)",8.77E-2,8.77E-2,0.1002,0.1002,0.1002,0.1002,8.77E-2,8.77E-2,8.77E-2,0,0,0]
[null,"Com 101",null,"Use/DD/Cust(6)",0.16700000000000001,0.16700000000000001,0.2467,0.2467,0.2467,0.2467,0.16700000000000001,0.16700000000000001,0.16700000000000001,0,0,0]
[null,"Ind 101",null,"Use/DD/Cust(6)",0.29609999999999997,0.29609999999999997,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.29609999999999997,0.29609999999999997,0.29609999999999997,0,0,0]
[]
[null,"Sch. 101"]
[null,"Res 101",null,null,{"$f":"ROUND(E$51*E53*E85,0)","v":-135098},56662,440922,-1391380,-494763,-1432309,-1605822,557674,-363653,0,0,0,{"$f":"SUM(E58:P58)","v":-4367767}]
[null,"Com 101",null,null,-23150,9683,98154,-308553,-109598,-317503,-275288,95602,-62653,0,0,0,{"$f":"SUM(E59:P59)","v":-893306}]
[null,"Ind 101",null,null,-330,136,1349,-4199,-1459,-4223,-3632,1262,-815,0,0,0,{"$f":"SUM(E60:P60)","v":-11911}]
[null,"  Total 101",null,null,{"$f":"SUM(E58:E60)","v":-158578},{"$f":"SUM(F58:F60)","v":66481},{"$f":"SUM(G58:G60)","v":540425},{"$f":"SUM(H58:H60)","v":-1704132},-605820,-1754035,-1884742,654538,-427121,0,0,0,-5272984]
[]
[]
[null,"Monthly Unbilled Calculation"]
[null,null,null,null,"2007-09-01","2007-10-01","2007-11-01","2007-12-01","2008-01-01","2008-02-01","2008-03-01","2008-04-01","2008-05-01","2008-06-01","2008-07-01","2008-08-01","2008-09-01"]
[null,"Unbilled DDH (6)",null,null,161.9,377.3,642.79999999999995,702.2,756.7,554.29999999999995,549,424.2,140.1,71.2,4.7,45.9,101.5]
[null,"Unbilled Factor (6)",null,null,0.60950000000000004,0.63290000000000002,0.66190000000000004,0.60980000000000001,0.57909999999999995,0.59930000000000005,0.6129,0.64290000000000003,0.63590000000000002,0.63329999999999997,0.63290000000000002,0.66359999999999997,0.62860000000000005]
[null,null,"08 Baseld(6)","Monthly"]
[null,"Res 101",15,"Use/DD/Cust(6)",{"$f":"(E53+P53)/2","v":4.385E-2},{"$f":"(E53+F53)/2","v":8.77E-2},{"$f":"(F53+G53)/2","v":9.3950000000000006E-2},0.1002,0.1002,0.1002,9.3950000000000006E-2,8.77E-2,8.77E-2,4.385E-2,0,0,{"$f":"(P53+E53)/2","v":4.385E-2}]
[null,"Com 101",12,"Use/DD/Cust(6)",{"$f":"(E54+P54)/2","v":8.3500000000000005E-2},{"$f":"(E54+F54)/2","v":0.16700000000000001},0.20685000000000001,0.2467,0.2467,0.2467,0.20685000000000001,0.16700000000000001,0.16700000000000001,8.3500000000000005E-2,0,0,{"$f":"(P54+E54)/2","v":8.3500000000000005E-2}]
[null,"Ind 101",0,"Use/DD/Cust(6)",{"$f":"(E55+P55)/2","v":0.14804999999999999},0.29609999999999997,0.36134999999999995,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.36134999999999995,0.29609999999999997,0.29609999999999997,0.14804999999999999,0,0,{"$f":"(P55+E55)/2","v":0.14804999999999999}]
[]
[null,"Sch. 101"]
[null,"Res 101",null,null,{"$f":"ROUND((E$66*E69)*D85,0)+ROUND(($C69*E$67)*D85,0)","v":2077295},5466385,9086553,10290171,10967089,8385140,7897328,6083448,2832331,1635509,1229968,1289929,1804731]
[null,"Com 101",null,null,240638,815616,1634087,2112801,2263307,1682772,1414711,918401,362495,158800,88738,93161,187288]
[null,"Ind 101",null,null,2277,10390,21369,27859,29698,21282,17854,10928,3609,907,0,0,1292]
[null,"   Total",null,null,{"$f":"SUM(E74:E76)","v":2320210},{"$f":"SUM(F74:F76)","v":6292391},{"$f":"SUM(G74:G76)","v":10742009},{"$f":"SUM(H74:H76)","v":12430831},{"$f":"SUM(I74:I76)","v":13260094},10089194,9329893,7012777,3198435,1795216,1318706,1383090,1993311]
[]
[null,"Pro Rata Adjustment to per Books Unbilled Total",null,null,{"$f":"E80-E77","v":196694.49000000022},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q80-Q77","v":-18540.489999999991}]
[null,"Pro Rata Adjusted Unbilled Total (1)",null,null,{"$f":"2516904+0.49","v":2516904.4900000002},null,null,null,null,null,null,null,null,null,null,null,{"$f":"1974771-0.49","v":1974770.51}]
[]
[]
[null,"Revenue Run Customers (Meters Billed)"]
[null,null,"Class","2007-09-01","2007-10-01","2007-11-01","2007-12-01","2008-01-01","2008-02-01","2008-03-01","2008-04-01","2008-05-01","2008-06-01","2008-07-01","2008-08-01","2008-09-01","12 ME Sept"]
[null,"Residential 101","01",127898,128371,129218,129424,129776,129941,129950,129861,129773,129580,129559,129589,130026,{"$f":"SUM(E85:P85)","v":1555068}]
[null,"Commercial 101","21",11551,11552,11597,11702,11689,11691,11700,11691,11683,11724,11684,11699,11692,{"$f":"SUM(E86:P86)","v":140104}]
[null,"Industrial 101","31",95,93,92,93,92,90,90,87,87,86,87,87,86,{"$f":"SUM(E87:P87)","v":1070}]
[null,"Interdepartmental 101","80",24,23,23,23,23,23,23,23,23,23,24,24,25,{"$f":"SUM(E88:P88)","v":280}]
[null,"   Total",null,{"$f":"SUM(D85:D88)","v":139568},{"$f":"SUM(E85:E88)","v":140039},{"$f":"SUM(F85:F88)","v":140930},{"$f":"SUM(G85:G88)","v":141242},{"$f":"SUM(H85:H88)","v":141580},141745,141763,141662,141566,141413,141354,141399,141829,1696522]

{"sheet":"2010","index":2,"n_rows":129,"n_cols":16,"rows_kept":129,"cut":false,"hidden":false,"merged":[[1,0,1,15],[0,0,0,15],[2,0,2,15],[42,0,42,15],[40,0,40,15],[4,0,4,15],[3,0,3,15],[5,0,5,15]]}
["AVISTA UTILITIES"]
["Washington - Gas"]
["Approved Decoupling Mechanism per Order No. 10 Docket No. UG-090135"]
["2009 compared to 2007 Test Year and 2010 compared to 12 ME Sept 2008 Test Year"]
["Adjusted for Actual New Customer Usage and Schedule Shifting"]
["Period July 2009 - June 2010"]
[]
[]
[null,null,null,2009,2009,2009,2009,2009,2009,2010,2010,2010,2010,2010,2010,"Period to Date"]
[null,null,null,"July","August","September","October","November","December","January","February","March","April","May","June","Total"]
["12 Months Ended June 2010 Actual"]
["Schedule 101"]
["Schedule 101 Billed Therms",null,null,2373945,2111270,2274191,4129665,9700573,15883296,20975430,15686649,13792342,12118647,8026903,5208692,{"$f":"SUM(D13:O13)","v":112281603}]
["Deduct New Customer Usage(1)",null,null,-68969,-62393,-67659,-102155,-244802,-382445,-578999,-416628,-354157,-324373,-200578,-120766,-2923924]
["Schedule Shifting Adjustment (2)",null,null,{"$f":"35413-7959","v":27454},{"$f":"25840-5754","v":20086},{"$f":"23251-5711","v":17540},{"$f":"45984-10730","v":35254},{"$f":"97086-30623","v":66463},109275,138991,139341,75413,66617,44721,17289,758444]
["Deduct Prior Month Unbilled Therms",null,null,{"$f":"-J76","v":-1646524},-1261285,-1348002,-1913331,-7622740,-11080393,{"$f":"-G120","v":-15985245},{"$f":"-H120","v":-12235405},{"$f":"-I120","v":-10818958},{"$f":"-J120","v":-9303529},-6426971,-5316462,{"$f":"SUM(D16:O16)","v":-84958845}]
["Add Current Month Unbilled Therms",null,null,{"$f":"K76","v":1261285},1348002,1913331,7622740,11080393,15977636,{"$f":"H120","v":12235405},{"$f":"I120","v":10818958},{"$f":"J120","v":9303529},{"$f":"K120","v":6426971},5316462,2290886,85595598]
["Add Weather Adjustment",null,null,{"$f":"J60","v":0},0,0,-1685053,813816,-1286802,{"$f":"G104","v":3456046},{"$f":"H104","v":2598652},{"$f":"I104","v":589994},{"$f":"J104","v":53468},-1295718,-613987,2630416]
["   Weather Adj Calendar Therms",null,null,{"$f":"SUM(D13:D18)","v":1947191},2155680,2789401,8087120,13793703,19220567,20241628,16591567,12588163,9037801,5464819,1465652,113383292]
[]
["Weather Adj Calendar Therms",null,null,{"$f":"D19","v":1947191},2155680,2789401,8087120,13793703,19220567,20241628,16591567,12588163,9037801,5464819,1465652,{"$f":"SUM(D21:O21)","v":113383292}]
["Less Test Year Therms",null,null,1958680,2065128,3366957,8401998,13830005,20708858,19880758,18737627,12345740,9427301,5554823,2402374,{"$f":"SUM(D22:O22)","v":118680249}]
["      Therm Difference",null,null,{"$f":"D21-D22","v":-11489},90552,-577556,-314878,-36302,-1488291,{"$f":"J21-J22","v":360870},{"$f":"K21-K22","v":-2146060},{"$f":"L21-L22","v":242423},{"$f":"M21-M22","v":-389500},-90004,-936722,{"$f":"SUM(D23:O23)","v":-5296957}]
["      Times Current Margin Rate per Therm",null,null,0.24201,0.24201,0.24201,0.24201,0.24201,0.24201,0.24215999999999999,0.24215999999999999,0.24215999999999999,0.24215999999999999,0.24215999999999999,0.24215999999999999]
["         Revenue Excess (Shortfall)",null,null,{"$f":"D23*D24","v":-2780.45289},21914.489519999999,-139774.32756000001,-76203.624779999998,-8785.4470199999996,-360181.30491000001,87388.27919999999,-519689.88959999999,58705.153679999996,-94321.319999999992,-21795.368639999997,-226836.59951999999,{"$f":"SUM(D25:O25)","v":-1282360.4125199998}]
[null,"45% Limitation",null,0.45,0.45,0.45,0.45,0.45,0.45,0.45,0.45,0.45,0.45,0.45,0.45]
[null,"407328 or (407428)",null,{"$f":"ROUND(D25*D26,0)","v":-1251},{"$f":"ROUND(E25*E26,0)","v":9862},-62898,-34292,-3953,-162082,39325,-233860,26417,-42445,-9808,-102076,{"$f":"SUM(D27:O27)","v":-577061}]
[]
[null,"90% Limitation",null,0.9,0.9,0.9,0.9,0.9]
["Journalized through November",null,null,{"$f":"ROUND(D25*D29,0)","v":-2502},{"$f":"ROUND(E25*E29,0)","v":19723},-125797,-68583,-7907]
[null,"407328 or (407428)"]
["Cumulative Adjustment for Approved percentage Limitation",null,null,null,null,null,"July - November Approved",null,{"$f":"SUM($D27:$H27)","v":-92532},"(4)"]
[null,null,null,null,null,null,"July - November Interim",null,{"$f":"SUM($D30:$H30)","v":-185066},"(4)"]
["July Amount Journalized (3)",null,null,-8482]
["Adjustment for July Schedule Shifting (3)",null,null,null,{"$f":"D30-D34","v":5980},null,"July - November Adjustment",null,{"$f":"I32-I33","v":92534},"(4)"]
[null,null,null,null,{"$f":"E30+E35","v":25703}]
[]
[]
[]
["(1) Per monthly reports - current month usage for new services opened since that month of the test year. "]
["(2)  The schedule shifting adjustment adds back test year usage of customers that have shifted away from Schedule 101 and deducts the current month usage of customers that were on a different schedule during the test year and have shifted to Schedule 101. "]
["(3)  The schedule shifting query was under construction at the time of the July close, therefore a true-up to reflect the corrected July entry is recorded with the August Journal."]
["(4) Per Order No. 10 of Docket No. UE-090134, UG-090135 & UG-060518 (consolidated) the approved margin deferral percentage is 45% to be applied to deferrals beginning July 1, 2009.  The interim order allowed journalization of the proposed mechanism, this adjustment trues up the mechanism entries for July through November to the approved amount."]
[]
["2007 Test Year Factors,  2009 Actual Weather and Cycle Days"]
["Weather Normalization"]
[null,null,null,"2009-01-01","2009-02-01","2009-03-01","2009-04-01","2009-05-01","2009-06-01","2009-07-01","2009-08-01","2009-09-01","2009-10-01","2009-11-01","2009-12-01","Total"]
["Normal DDH",null,null,1105,912,768,536,324,139,37,34,189,543,894,1171,{"$f":"SUM(D48:O48)","v":6652}]
["Actual DDH",null,null,1204,957,936,586,303,93,17,23,103,668,834,1252,{"$f":"SUM(D49:O49)","v":6976}]
["Degree Day Adjustment",null,null,{"$f":"D48-D49","v":-99},-45,-168,-50,21,46,20,11,86,-125,60,-81,-324]
[null,null,"Monthly"]
["Res 101",null,"Use/DD/Cust(6)",0.10050000000000001,0.10050000000000001,0.10050000000000001,8.9599999999999999E-2,8.9599999999999999E-2,8.9599999999999999E-2,0,0,0,8.9599999999999999E-2,8.9599999999999999E-2,0.10050000000000001]
["Com 101",null,"Use/DD/Cust(6)",0.2427,0.2427,0.2427,0.16880000000000001,0.16880000000000001,0.16880000000000001,0,0,0,0.16880000000000001,0.16880000000000001,0.2427]
["Ind 101",null,"Use/DD/Cust(6)",0.42220000000000002,0.42220000000000002,0.42220000000000002,0.30549999999999999,0.30549999999999999,0.30549999999999999,0,0,0,0.30549999999999999,0.30549999999999999,0.42220000000000002]
[]
["Sch. 101"]
["Res 101",null,null,{"$f":"ROUND(D$50*D52*D81,0)","v":-1266432},-576804,-2152541,-571325,239744,524329,0,0,0,-1437755,694676,-1053576,{"$f":"SUM(D57:O57)","v":-5599684}]
["Com 101",null,null,{"$f":"ROUND(D$50*D53*D82,0)","v":-274151},-126121,-466858,-96798,40694,89326,0,0,0,-243747,117454,-230046,{"$f":"SUM(D58:O58)","v":-1190247}]
["Ind 101",null,null,{"$f":"ROUND(D$50*D54*D83,0)","v":-3595},-1862,-6526,-1405,597,1335,0,0,0,-3551,1686,-3180,{"$f":"SUM(D59:O59)","v":-16501}]
["  Total 101",null,null,{"$f":"SUM(D57:D59)","v":-1544178},-704787,-2625925,-669528,281035,614990,0,0,0,-1685053,813816,-1286802,-6806432]
[]
[]
["Monthly Unbilled Calculation"]
[null,null,null,"2008-12-01","2009-01-01","2009-02-01","2009-03-01","2009-04-01","2009-05-01","2009-06-01","2009-07-01","2009-08-01","2009-09-01","2009-10-01","2009-11-01","2009-12-01"]
["Unbilled DDH (6)",null,null,952.4,740.5,571.1,535.70000000000005,355.5,141.4,56.4,7,13,78.900000000000006,460.5,{"$f":"609.3*1.059","v":645.24869999999987},{"$f":"ROUND(808.7*1.1216,1)","v":907}]
["Unbilled Factor (6)",null,null,0.68630000000000002,0.59750000000000003,0.60619999999999996,0.60109999999999997,0.62509999999999999,0.62229999999999996,0.62039999999999995,0.61619999999999997,0.65749999999999997,0.6724,0.6855,{"$f":"72.46%*1.059","v":0.76735139999999991},{"$f":"ROUND(67.18%*1.1216,4)","v":0.75349999999999995}]
[null,"07 Baseld(1)","Monthly"]
["Res 101",15,"Use/DD/Cust(6)",0.10050000000000001,0.10050000000000001,0.10050000000000001,{"$f":"(F68+H68)/2","v":9.5049999999999996E-2},8.9599999999999999E-2,8.9599999999999999E-2,{"$f":"(I68+K68)/2","v":4.48E-2},0,0,{"$f":"(L68+N68)/2","v":4.48E-2},8.9599999999999999E-2,{"$f":"(N68+P68)/2","v":9.5049999999999996E-2},0.10050000000000001]
["Com 101",12,"Use/DD/Cust(6)",0.2427,0.2427,0.2427,{"$f":"(F69+H69)/2","v":0.20574999999999999},0.16880000000000001,0.16880000000000001,{"$f":"(I69+K69)/2","v":8.4400000000000003E-2},0,0,{"$f":"(L69+N69)/2","v":8.4400000000000003E-2},0.16880000000000001,{"$f":"(N69+P69)/2","v":0.20574999999999999},0.2427]
["Ind 101",0,"Use/DD/Cust(6)",0.42220000000000002,0.42220000000000002,0.42220000000000002,{"$f":"(F70+H70)/2","v":0.36385000000000001},0.30549999999999999,0.30549999999999999,{"$f":"(I70+K70)/2","v":0.15275},0,0,{"$f":"(L70+N70)/2","v":0.15275},0.30549999999999999,{"$f":"(N70+P70)/2","v":0.36385000000000001},0.42220000000000002]
[]
["Sch. 101"]
["Res 101",null,null,{"$f":"ROUND((D$65*D68)*C81,0)+ROUND(($B68*D$66)*C81,0)","v":13471627},10613457,8480016,7641086,5257890,2803632,1505300,1176227,1257291,1742063,6616665,9412389,{"$f":"ROUND((P$65*P68)*O81,0)+ROUND(($B68*P$66)*O81,0)","v":13260266}]
["Com 101",null,null,{"$f":"ROUND((D$65*D69)*C82,0)+ROUND(($B69*D$66)*C82,0)","v":2746681},2132408,1684627,1344613,774267,359736,140406,85058,90711,170123,992992,1646405,2681757]
["Ind 101",null,null,{"$f":"ROUND((D$65*D70)*C83,0)+ROUND(($B70*D$66)*C83,0)","v":37396},26887,23630,17932,9992,4017,818,0,0,1145,13083,21599,35613]
["   Total",null,null,{"$f":"SUM(D73:D75)","v":16255704},12772752,10188273,9003631,6042149,3167385,1646524,1261285,1348002,1913331,7622740,11080393,15977636]
[]
["Note (1)  The June 2010 decoupling surcharge amortization journal entry included a correction for prior period decoupling surcharge amortization entry errors that occurred in April and July of 2009 totalling $31,715.78 plus an accumulated interest correction of $2,421.45 affecting the 182328 balance sheet account.  The surcharge amortization errors were identified in the process of preparing a data response in WUTC Docket No. UG-100468."]
["Revenue Run Customers (Meters Billed)"]
[null,"Class","2006-12-01","2007-01-01","2007-02-01","2007-03-01","2007-04-01","2007-05-01","2007-06-01","2007-07-01","2007-08-01","2007-09-01","2007-10-01","2007-11-01","2007-12-01","2007 Total"]
["Residential 101","01",127078,127286,127541,127490,127528,127415,127215,127256,127482,127898,128371,129218,129424,{"$f":"SUM(D81:O81)","v":1534124}]
["Commercial 101","21",11474,11410,11548,11450,11469,11480,11504,11503,11497,11551,11552,11597,11702,{"$f":"SUM(D82:O82)","v":138263}]
["Industrial 101","31",93,86,98,92,92,93,95,94,93,95,93,92,93,{"$f":"SUM(D83:O83)","v":1116}]
["Interdepartmental 101","80",22,22,23,23,24,24,24,24,24,24,23,23,23,{"$f":"SUM(D84:O84)","v":281}]
["   Total",null,{"$f":"SUM(C81:C84)","v":138667},138804,139210,139055,139113,139012,138838,138877,139096,139568,140039,140930,141242,1673784]
[]
[]
[]
["12 ME Sept 2008 Test Year Factors,  2010 Actual Weather and Cycle Days"]
["Weather Normalization"]
[null,null,null,"2010-10-01","2010-11-01","2010-12-01","2010-01-01","2010-02-01","2010-03-01","2010-04-01","2010-05-01","2010-06-01","2010-07-01","2010-08-01","2010-09-01","Total"]
["Normal Degree Days (30 Year Average 1979 - 2008)",null,null,541,899,1160,1136,914,770,542,323,144,36,35,189,{"$f":"SUM(D92:O92)","v":6689}]
["Actual Degree Days",null,null,{"$f":"D92","v":541},{"$f":"E92","v":899},1160,919,751,733,538,420,190,36,35,189,{"$f":"SUM(D93:O93)","v":6411}]
["Degree Day Adjustment (1,6)",null,null,{"$f":"D92-D93","v":0},0,0,217,163,37,4,-97,-46,0,0,0,{"$f":"SUM(G94:O94)","v":278}]
[null,null,"Monthly"]
["Res 101",null,"Use/DD/Cust(6)",8.77E-2,8.77E-2,0.1002,0.1002,0.1002,0.1002,8.77E-2,8.77E-2,8.77E-2,0,0,0]
["Com 101",null,"Use/DD/Cust(6)",0.16700000000000001,0.16700000000000001,0.2467,0.2467,0.2467,0.2467,0.16700000000000001,0.16700000000000001,0.16700000000000001,0,0,0]
["Ind 101",null,"Use/DD/Cust(6)",0.29609999999999997,0.29609999999999997,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.29609999999999997,0.29609999999999997,0.29609999999999997,0,0,0]
[]
["Sch. 101"]
["Res 101",null,null,{"$f":"ROUND(D$94*D96*D125,0)","v":0},0,0,2821771,2122274,481777,{"$f":"ROUND(J$94*J96*J125,0)","v":45555},-1103966,-522752,0,0,0,{"$f":"SUM(D101:O101)","v":3844659}]
["Com 101",null,null,{"$f":"ROUND(D$94*D97*D126,0)","v":0},0,0,625758,470120,106796,7810,-189253,-90064,0,0,0,{"$f":"SUM(D102:O102)","v":931167}]
["Ind 101",null,null,{"$f":"ROUND(D$94*D98*D127,0)","v":0},0,0,8517,6258,1421,103,-2499,-1171,0,0,0,{"$f":"SUM(D103:O103)","v":12629}]
["  Total 101",null,null,{"$f":"SUM(D101:D103)","v":0},0,0,3456046,2598652,589994,53468,-1295718,-613987,0,0,0,4788455]
[]
[]
["Monthly Unbilled Calculation"]
[null,null,null,"2009-09-01","2009-10-01","2009-11-01","2009-12-01","2010-01-01","2010-02-01","2010-03-01","2010-04-01","2010-05-01","2010-06-01","2010-07-01","2010-08-01","2010-09-01"]
["Unbilled DDH (current period cycle day worksheet)",null,null,78.900000000000006,460.5,{"$f":"609.3*1.059","v":645.24869999999987},{"$f":"ROUND(808.7*1.1216,1)","v":907},{"$f":"ROUND(566.8*1.1828,1)","v":670.4},{"$f":"ROUND(479*1.2048,1)","v":577.1},{"$f":"ROUND(454.7*1.1646,1)","v":529.5},{"$f":"ROUND(321.7*1.1323,1)","v":364.3},{"$f":"ROUND(256.2*1.1089,1)","v":284.10000000000002},{"$f":"ROUND(106.6*1.0955,1)","v":116.8}]
["Unbilled Factor (current period cycle day worksheet)",null,null,0.6724,0.6855,{"$f":"72.46%*1.059","v":0.76735139999999991},{"$f":"ROUND(67.18%*1.1216,4)","v":0.75349999999999995},{"$f":"ROUND(63.13%*1.1828,4)","v":0.74670000000000003},{"$f":"ROUND(64.29%*1.2048,4)","v":0.77459999999999996},{"$f":"ROUND(63.29%*1.1646,4)","v":0.73709999999999998},{"$f":"ROUND(65.87%*1.1323,4)","v":0.74580000000000002},{"$f":"ROUND(65.75%*1.1089,4)","v":0.72909999999999997},{"$f":"ROUND(66.19%*1.0955,4)","v":0.72509999999999997},0.65280000000000005,0.68969999999999998,0.70630000000000004]
[null,"08 Baseld(6)","Monthly"]
["Res 101",15,"Use/DD/Cust(6)",{"$f":"(D96+O96)/2","v":4.385E-2},{"$f":"(D96+E96)/2","v":8.77E-2},9.3950000000000006E-2,0.1002,0.1002,0.1002,9.3950000000000006E-2,8.77E-2,8.77E-2,4.385E-2,0,0,{"$f":"(O96+D96)/2","v":4.385E-2}]
["Com 101",12,"Use/DD/Cust(6)",{"$f":"(D97+O97)/2","v":8.3500000000000005E-2},0.16700000000000001,0.20685000000000001,0.2467,0.2467,0.2467,0.20685000000000001,0.16700000000000001,0.16700000000000001,8.3500000000000005E-2,0,0,{"$f":"(O97+D97)/2","v":8.3500000000000005E-2}]
["Ind 101",0,"Use/DD/Cust(6)",{"$f":"(D98+O98)/2","v":0.14804999999999999},0.29609999999999997,0.36134999999999995,0.42659999999999998,0.42659999999999998,0.42659999999999998,0.36134999999999995,0.29609999999999997,0.29609999999999997,0.14804999999999999,0,0,{"$f":"(O98+D98)/2","v":0.14804999999999999}]
[]
["Sch. 101"]
["Res 101",null,null,{"$f":"ROUND((D$109*D112)*C125,0)+ROUND(($B112*D$110)*C125,0)","v":1732476},6504347,9320673,13225049,10171139,9023677,7901353,5601698,4652630,2073044,1268642,1340663,1377560]
["Com 101",null,null,{"$f":"ROUND((D$109*D113)*C126,0)+ROUND(($B113*D$110)*C126,0)","v":169303},983416,1654636,2724212,2037955,1773124,1384956,815888,656513,216355,91528,96826,99097]
["Ind 101",null,null,{"$f":"ROUND((D$109*D114)*C127,0)+ROUND(($B114*D$110)*C127,0)","v":1110},12681,21451,35984,26311,22157,17220,9385,7319,1487,0,0,0]
["   Total",null,null,{"$f":"SUM(D117:D119)","v":1902889},7500444,10996760,15985245,{"$f":"SUM(H117:H119)","v":12235405},10818958,{"$f":"SUM(J117:J119)","v":9303529},6426971,5316462,2290886,1360170,1437489,1476657]
[]
[]
["Revenue Run Customers (Meters Billed)"]
[null,"Class","2007-09-01","2007-10-01","2007-11-01","2007-12-01","2008-01-01","2008-02-01","2008-03-01","2008-04-01","2008-05-01","2008-06-01","2008-07-01","2008-08-01","2008-09-01","12 ME Sept"]
["Residential 101","01",127898,128371,129218,129424,129776,129941,129950,129861,129773,129580,129559,129589,130026,{"$f":"SUM(D125:O125)","v":1555068}]
["Commercial 101","21",11551,11552,11597,11702,11689,11691,11700,11691,11683,11724,11684,11699,11692,{"$f":"SUM(D126:O126)","v":140104}]
["Industrial 101","31",95,93,92,93,92,90,90,87,87,86,87,87,86,{"$f":"SUM(D127:O127)","v":1070}]
["Interdepartmental 101","80",24,23,23,23,23,23,23,23,23,23,24,24,25,{"$f":"SUM(D128:O128)","v":280}]
["   Total",null,{"$f":"SUM(C125:C128)","v":139568},140039,140930,141242,141580,141745,141763,141662,141566,141413,141354,141399,141829,1696522]

{"sheet":"GL Accounts","index":3,"n_rows":78,"n_cols":5,"rows_kept":78,"cut":false,"hidden":false,"merged":[[0,0,0,3],[43,0,43,3],[77,0,80,4]]}
["Balance Sheet Accounts"]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:186328","Ferc Acct Desc:REG ASSET-DECOUPLING DEFERRED ","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",422732,42445,465177]
["201005",465177,9808,474985]
["201006",474985,102076,577061]
[null,null,"Sum: 154,329.00"]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:182328","Ferc Acct Desc:REG ASSET- DECOUPLING SURCHARG","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",176726.96,-42925.840000000004,133801.12]
["201005",133801.12,-27347.37,106453.75]
["201006",106453.75,17666.54,124120.29000000001,"See Note (1)"]
[null,null,"Sum: -52,606.67"]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:182329","Ferc Acct Desc:REG ASSET- DECOUPLING PRIOR YE","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",0,0,0]
["201005",0,0,0]
["201006",0,0,0]
[null,null,"Sum: 0.00"]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:283328","Ferc Acct Desc:ADFIT DECOUPLING DEFERRED REV","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",-209810.69,168.29,-209642.4]
["201005",-209642.4,6138.78,-203503.62]
["201006",-203503.62,-41909.89,-245413.51]
[null,null,"Sum: -35,602.82"]
[]
[]
["Income Statement Accounts"]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:407428","Ferc Acct Desc:REG CREDIT DECOUPLING DEF REV","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",-233860,-42445,-276305]
["201005",-276305,-9808,-286113]
["201006",-286113,-102076,-388189]
[null,null,"Sum: -154,329.00"]
[]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:407328","Ferc Acct Desc:REG DEBIT DECOUPLING DEF REV","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",65742,0,65742]
["201006",65742,0,65742]
["201005",65742,0,65742]
[null,null,"Sum: 0.00"]
[]
[]
["GL Account Balance  Accounting Period : '201004, 201005, 201006'"]
[]
["Ferc Acct:407329","Ferc Acct Desc:REG DEBIT AMT DECOUPLING SURCH","Service:GD","Jurisdiction:WA"]
[]
["Accounting Period","Beginning Balance","Monthly Activity","Ending Balance"]
["201004",204387.05000000002,43345.78,247732.83000000002]
["201005",247732.83000000002,27672.28,275405.11]
["201006",275405.11,-14936.550000000001,260468.56,"See Note (1)"]
[null,null,"Sum: 56,081.51"]
[]
["Note (1)  The June 2010 decoupling surcharge amortization journal entry included a correction for prior period decoupling surcharge amortization entry errors that occurred in April and July of 2009 totalling $31,715.78 plus an accumulated interest correction of $2,421.45 affecting the 182328 balance sheet account.  The surcharge amortization errors were identified in the process of preparing a data response in WUTC Docket No. UG-100468."]