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{"sheet":"PF Adjustment","index":0,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[35,1,36,1]]}
["WA Gas PF Revenue Normalization Adjustment--12-months Ended December 31, 2018"]
[]
[null,null,null,null,null,null,"Total","Revenue"]
["Rates Effective May 1st, 2018",null,null,"CB Restated",null,"Pro-Forma","Adjust","Norm. Adj."]
[null,"Revenue","WP Source",null,"WP Source"]
[null,"Base Revenue ","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J6","v":86517},"G-PREV-5",{"$f":"91154-F12","v":86199},{"$f":"F6-D6","v":-318},{"$f":"G6","v":-318}]
[null,"Gas Cost Revenue","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J7","v":58765.46222452385},null,null,-58765.46222452385,{"$f":"G7","v":-58765.46222452385}]
[null,"Weather Normalization","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J8","v":3485.5377754761498},"G-PREV-5",3469,-16.537775476149818,{"$f":"G8","v":-16.537775476149818}]
[null,"Unbilled Revenue","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J14","v":-1898},"G-PREV-5",-916,982,{"$f":"G9","v":982}]
[null,"Sales to Ultimate Consumers / Genl Bus. Rev",null,{"$f":"SUM(D6:D9)","v":146870},null,{"$f":"SUM(F6:F9)","v":88752},-58118,{"$f":"SUM(H6:H9)","v":-58118}]
[]
[null,"Base Revenue, Transportation","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J17","v":4960},"G-PREV-5",{"$f":"3235+1298+422","v":4955},{"$f":"F12-D12","v":-5},{"$f":"G12","v":-5}]
[]
[null,"Unbilled Revenue Transportation *",null,{"$f":"'Reconcile ROO to CB'!J19","v":0},null,0,{"$f":"F14-D14","v":0},{"$f":"G14","v":0}]
[null,"Transportation For Others**",null,{"$f":"SUM(D12:D14)","v":4960},null,{"$f":"SUM(F12:F14)","v":4955},{"$f":"F15-D15","v":-5},{"$f":"SUM(H12:H14)","v":-5}]
[]
[null,"Tariffed Sales","Calc",{"$f":"'Reconcile ROO to CB'!J22","v":151830},null,{"$f":"F10+F15","v":93707},{"$f":"G10+G15","v":-58123},{"$f":"H10+H15","v":-58123}]
[null,"Provision For Rate Refund - Decoupling","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J25","v":-693},null,0,{"$f":"F18-D18","v":693},{"$f":"G18","v":693},"Elim Decoupling Earnings Sharing in Test Period"]
[null,"Provision For Rate Refund - Tax Reform","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J26","v":-2181},null,0,{"$f":"F19-D19","v":2181},{"$f":"G19","v":2181},"Elim Tax Reform Deferral (Jan - April) "]
[null,"Decoupling Deferred Revenue","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J28","v":-1675},null,0,{"$f":"F20-D20","v":1675},{"$f":"G20","v":1675},"Elim 2018 Decoupling deferrals - GRC resets Base"]
[null,"Total Revenue Adjustment",null,{"$f":"SUM(D17:D20)","v":147281},null,{"$f":"+SUM(F17:F20)","v":93707},{"$f":"SUM(G17:G20)","v":-53574},{"$f":"SUM(H17:H20)","v":-53574}]
[]
[null,"Expense"]
[null,"Gas Purchases","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J35","v":51519},null,0,{"$f":"F24-D24","v":-51519},{"$f":"G24","v":-51519}]
[null,"GTI Funding 813","G-PREV-2",{"$f":"'Reconcile ROO to CB'!J37","v":83},null,{"$f":"D25","v":83},{"$f":"F25-D25","v":0},0]
[null,"State Excise Tax",null,null,null,null,null,{"$f":"ROUND(H$17*$I26,0)","v":-2230},{"$f":"'Reconcile ROO to CB'!K43","v":3.8373999999999998E-2},"Effective Rate"]
[null,"Uncollectibles",null,null,null,null,null,{"$f":"ROUND(H$17*$I27,0)","v":-220},{"$f":"'Reconcile ROO to CB'!K44","v":3.7810000000000001E-3},"Effective Rate"]
[null,"Commission Fees",null,null,null,null,null,{"$f":"ROUND(H$17*$I28,0)","v":-116},{"$f":"'Reconcile ROO to CB'!K45","v":2E-3},"Nominal Rate"]
[null,null,null,null,null,null,null,{"$f":"SUM(H24:H28)","v":-54085},{"$f":"SUM(I26:I28)","v":4.4155E-2},"Conver. Factor b4 FIT"]
[]
[null,"Operating Income before FIT",null,null,null,null,null,{"$f":"H21-H29","v":511}]
[null,"FIT Expense",null,null,null,null,null,{"$f":"ROUND(H31*$I32,0)","v":107},0.21]
[null,"Net Operating Income",null,null,null,null,null,{"$f":"H31-H32","v":404}]
[]
[null,"* zero in Pro-forma revenues",null,null,null,null,null,null,{"$f":"H17","v":-58123},"Revenue"]
[null,"** includes Special Contract revenue (Sch 148); moved to \"Other Revenue\" in Cost of Service",null,null,null,{"$f":"1298+422","v":1720},null,null,{"$f":"I29","v":4.4155E-2},"Conver. Factor b4 FIT"]
[null,null,null,null,null,{"$f":"F15-F36","v":3235},"\"Total Transp Rev\" for COS",null,{"$f":"ROUND(I35*I36,0)","v":-2566},"Rev related exp."]
[null,null,null,null,null,null,null,null,{"$f":"SUM(H26:H28)","v":-2566},"check"]
[null,null,null,null,null,null,null,null,{"$f":"I37-I38","v":0}]

{"sheet":"Reconcile ROO to CB","index":1,"n_rows":86,"n_cols":12,"rows_kept":86,"cut":false,"hidden":false,"merged":[[7,10,12,11],[27,10,31,11]]}
["WA Gas Normalized Revenue --12 months ended December 31, 2018"]
[null,"$000's",null,null,"Eliminate","Weather","Eliminate","Misc","Total","Normalized CB"]
[null,null,null,"Actuals","B&O Taxes","Normalization","Adder Sched","Restating","Adjust","Base Revenue"]
[null,null,null,1,2.0099999999999998,2.1,2.11,2.12,null,"and Gas Cost"]
[null,"Revenue","WP Source"]
[null,"Base Rate Revenue ","Calc",{"$f":"D15-SUM(D7:D14)","v":86517},null,null,null,null,{"$f":"SUM(E6:H6)","v":0},{"$f":"D6+I6","v":86517}]
[null,"Gas Cost Revenue - Sch 150","EAS",55992,null,{"$f":"F35*K47","v":2773.4622245238502},null,null,2773.4622245238502,{"$f":"D7+I7","v":58765.46222452385}]
[null,"Weather Normalization","WN",null,null,{"$f":"6259-F7","v":3485.5377754761498},null,null,3485.5377754761498,{"$f":"D8+I8","v":3485.5377754761498}," Weather Normalization adjustment excluded base rate revenue captured in the Decoupling deferred revenue (mechanism began January 2015)"]
[null,"Gas Rate Adjustment - Sch 155","Calc",{"$f":"-I9","v":-16179},null,null,{"$f":"ROUND(G36*$K$47,0)","v":16179},null,16179,0]
[null,"B&O Tax - Sch 158","B&O",{"$f":"-I10","v":5070},-5070,null,null,null,-5070,0]
[null,"Tax Reform Refund - Sch 174","Calc",{"$f":"-I11","v":-1582},null,null,{"$f":"ROUND((G42+G49/0.79)*$K$47,0)","v":1582},null,1582,{"$f":"D11+I11","v":0}]
[null,"Decoupling Amortization - Sch 175","EAS",{"$f":"-I12","v":5528},null,null,{"$f":"ROUND(-G27*$K$47,0)","v":-5528},null,-5528,{"$f":"D12+I12","v":0}]
[null,"Public Purpose Rider - Sch 189/191/192","Calc",{"$f":"-I13","v":7155},null,null,{"$f":"ROUND(G40*$K$47,0)","v":-7155},null,{"$f":"SUM(E13:H13)","v":-7155},{"$f":"D13+I13","v":0}]
[null,"Unbilled Revenue","ROO / Calc",-1876,null,null,{"$f":"ROUND(G41*$K$47,0)+0","v":-22},null,{"$f":"SUM(E14:H14)","v":-22},{"$f":"D14+I14","v":-1898}]
[null,"Sales to Ultimate Consumers / Genl Bus. Rev","ROO",140625,{"$f":"SUM(E6:E14)","v":-5070},6259,5056,0,6245,146870]
[]
[null,"Base Revenue, Transportation","Calc",{"$f":"D20-D18-D19","v":4960},null,null,null,null,{"$f":"SUM(E17:H17)","v":0},{"$f":"D17+I17","v":4960}]
[null,"B&O Tax, Transportation","B&O",{"$f":"-E18","v":128},-128,null,null,null,-128,0]
[null,"Unbilled Revenue Transportation *",null,0,null,null,null,null,0,0]
[null,"Transportation For Others",null,5088,{"$f":"SUM(E17:E19)","v":-128},{"$f":"SUM(F17:F19)","v":0},0,null,-128,{"$f":"SUM(J17:J19)","v":4960}]
[]
[null,"Tariffed Sales","Calc",{"$f":"D15+D20","v":145713},{"$f":"E15+E20","v":-5198},6259,5056,null,{"$f":"SUM(E22:H22)","v":6117},{"$f":"J15+J20","v":151830}]
[null,"Sales for Resale","EAS",{"$f":"-I23","v":53967},null,null,{"$f":"-56974-G24","v":-53967},null,-53967,{"$f":"D23+I23","v":0}]
[null,"Deferred Exchange","EAS",{"$f":"-I24","v":3007},null,null,-3007,null,-3007,0]
[null,"Provision for Rate Refund - Decoupling","ROO",-807,null,null,null,114,114,{"$f":"D25+I25","v":-693}]
[null,"Provision for Rate Refund - Tax Reform","ROO",-2181,null,null,null,null,0,{"$f":"D26+I26","v":-2181}]
[null,"Other Revenue - Decoupling Amortization","WN/EAS",{"$f":"-I27","v":-5284},null,null,{"$f":"3715+1569","v":5284},null,5284,{"$f":"D27+I27","v":0}]
[null,"Other Revenue - Decoupling Deferred Revenue","ROO",{"$f":"697+949","v":1646},null,-3321,0,null,-3321,{"$f":"D28+I28","v":-1675}," Decoupling Deferred Revenue is net of revenue related expenses that will be incurred upon amortization"]
[null,"Other Revenue - Miscellaneous","Calc",{"$f":"D30-SUM(D23:D28)","v":333},null,null,null,null,0,{"$f":"D29+I29","v":333}]
[null,"     Total Other Revenue","ROO",50681,{"$f":"SUM(E23:E29)","v":0},{"$f":"SUM(F23:F29)","v":-3321},-51690,114,-54897,-4216]
[null,"Total Gas Revenue","Calc",{"$f":"D22+D30","v":196394},{"$f":"E22+E30","v":-5198},{"$f":"F22+F30","v":2938},{"$f":"G22+G30","v":-46634},114,-48780,147614]
[]
[null,"Expense"]
[null,"B&O Tax","B&O",5184,{"$f":"-D34","v":-5184},null,null,null,{"$f":"SUM(E34:G34)","v":-5184},{"$f":"D34+I34","v":0}]
[null,"Gas Purchases","EAS",{"$f":"90669-D36","v":106134},null,2651,{"$f":"-41801-G36","v":-57266},null,-54615,{"$f":"D35+I35","v":51519}]
[null,"Prior Period Gas Cost Amortization","EAS",-15465,null,null,{"$f":"-D36","v":15465},null,15465,0]
[null,"GTI Funding 813010","ROO",79,null,4,null,null,4,83]
[null,"Net Natural Gas Storage Transactions","EAS",376,null,null,{"$f":"-D38","v":-376},null,-376,0]
[null,"Product Extraction sales in PGA","EAS",-668,null,null,{"$f":"-D39","v":668},null,668,0]
[null,"Public Purpose Rider","EAS",6839,null,null,-6839,null,-6839,0]
[null,"Public Purpose Rider Unbilled","EAS",21,null,null,-21,null,-21,0]
[null,"Tax Reform Amortization","EAS",-1083,null,null,1083,null,{"$f":"SUM(E42:G42)","v":1083},{"$f":"D42+I42","v":0}]
[null,"State Excise Tax","CF",{"$f":"ROUND(D$22*$K43,0)","v":5592},null,{"$f":"ROUND(F$22*$K43,0)","v":240},194,0,434,{"$f":"D43+I43","v":6026},{"$f":"[1]CF!$E$19","v":3.8373999999999998E-2},"Nominal Rate"]
[null,"Uncollectibles","CF",{"$f":"ROUND(D$22*$K44,0)","v":551},null,24,19,0,43,594,{"$f":"[1]CF!$E$15","v":3.7810000000000001E-3},"Effective Rate"]
[null,"Commission Fees","CF",{"$f":"ROUND(D$22*$K45,0)","v":291},null,13,10,0,23,314,{"$f":"[1]CF!$E$17","v":2E-3},"Nominal Rate"]
[null,"    Total Expenses",null,{"$f":"SUM(D34:D45)","v":107851},{"$f":"SUM(E34:E45)","v":-5184},2932,-47063,{"$f":"SUM(H34:H45)","v":0},{"$f":"SUM(I34:I45)","v":-49315},{"$f":"SUM(J35:J45)","v":58536},{"$f":"SUM(K43:K45)","v":4.4155E-2},"Conver. Factor b4 FIT"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"1/(1-K46)","v":1.0461947282247643},"Expense Gross Up Factor"]
[null,"Net Revenue Less Gas Costs",null,{"$f":"D31-D46","v":88543},{"$f":"E31-E46","v":-14},{"$f":"F31-F46","v":6},{"$f":"G31-G46","v":429},{"$f":"H31-H46","v":114},{"$f":"SUM(E48:H48)","v":535},{"$f":"J31-J46","v":89078}]
[null,"DFIT Flow Through Tax Reform Amortization",null,-339,null,null,{"$f":"-D49","v":339}]
[]
[null,"* Transportation Unbilled Revenue is included in Sales to Ultimate Consumers per Results of Operations"]
[null,null,null,null,null,"WASH"]
[]
[null,"Total Gas Revenues, WA (Direct + Allocated)",null,null,null,261694309]
[null,"less:"]
[null,"Unbilled Revenue",null,null,null,88066]
[null,"Misc Service Revenues",null,null,null,7633]
[null,"Rent from Gas Property",null,null,null,2428]
[null,"Sales for Resale Revenue",null,null,null,96364261]
[null,"Other Gas Revenues",null,null,null,8713935]
[null,"General Business Revenue",null,null,null,{"$f":"F54-SUM(F56:F60)","v":156517986}]
[]
[null,"Revenue Run Total Washington",null,null,null,{"$f":"156212088","v":156212088}]
[null,"less: Misc Service Revenues",null,null,null,{"$f":"F57","v":7633},{"$f":"3518+152+3963","v":7633}]
[null,"plus: Revenue Recorded by Journal (WSU capital pmts)",null,null,null,{"$f":"26132*12","v":313584}]
[null,"General Business Revenue",null,null,null,{"$f":"F63-F64+F65","v":156518039}]
[null,null,null,null,null,{"$f":"F66-F61","v":53}]
[]
[null,"Exclude Sch 158 B&O Taxes",null,null,null,{"$f":"-(3207892-8371+2426338)","v":-5625859}]
[null,"addback Comm/Ind refund (net of tax)",null,null,null,{"$f":"-(-79734+3133)","v":76601}]
[null,"Rate Revenue",null,null,null,{"$f":"SUM(F66:F70)","v":150968834}]
[]
[null,"Includes Adjustment Schedules 150, 155, and 191"]
[null,"Schedule 101",null,null,null,{"$f":"59964740.48+48000501.79","v":107965242.27}]
[null,"Schedule 111",null,null,null,{"$f":"20135647.48+14450863.77","v":34586511.25}]
[null,"Schedule 112",null,null,null,0]
[null,"Schedule 121",null,null,null,{"$f":"2156259.82+1280529.46","v":3436789.28}]
[null,"Schedule 122",null,null,null,{"$f":"249328.84+125566.33","v":374895.17}]
[null,"Schedule 131",null,null,null,0]
[null,"Schedule 132",null,null,null,{"$f":"392692.4+204339.49","v":597031.89}]
[null,"Schedule 146",null,null,null,{"$f":"1589710.31+831802.98","v":2421513.29}]
[null,"Schedule 147",null,null,null,{"$f":"40151.06+8529.32","v":48680.38}]
[null,"Schedule 148",null,null,null,{"$f":"795013.28+429526.89","v":1224540.17}]
[null,"WSU capital payments charge",null,null,null,313584]
[null,"Rate Revenue",null,null,null,{"$f":"SUM(F74:F84)","v":150968787.69999993}]
[null,null,null,null,null,{"$f":"F85-F71","v":-46.300000071525574}]