{"text_format":"1","workbook":"xlsx","n_sheets":1,"sheets":["Base Case"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":2,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Base Case","index":0,"n_rows":126,"n_cols":5,"rows_kept":126,"cut":false,"hidden":false,"merged":[]}
[null,"WUTC Docket No. UG-15 ____ Methodology Matrix"]
[null,"Avista Utilities Washington Jurisdiction"]
[null,"Natural Gas Cost of Service Methodology"]
[]
["Line","Account","Functional Category","Classification","Allocation"]
[]
[null,"Underground Storage Plant"]
[1,"350 - 357 Underground Storage","Underground Storage","Commodity to match PGA items","E01/E04  Annual Throughput / Annual Sales Therms"]
[]
[null,"Distribution Plant"]
[2,"374 Land","Distribution","Demand/Commodity/Customer from Other Dist Plant","S05  Sum of accounts 376-385"]
[3,"375 Structures","Distribution","Demand/Commodity/Customer from Other Dist Plant","S05  Sum of accounts 376-385"]
[4,"376(S) Small Mains","Distribution","Demand/Commodity by Peak & Average","D01/E06  Annual throughput excludes Sch 131/132&146"]
[5,"376(M) Medium Mains","Distribution","Demand/Commodity by Peak & Average","D01/E01/E06  1/3 annual throughput to all schedules & 2/3's annual throughput excluding Schs. 131/132&146"]
[6,"376(L) Large Mains","Distribution","Demand/Commodity by Peak & Average","D01/E01/E06  Annual througput to all schedules"]
[7,"378 M&R General","Distribution","Demand/Commodity by Peak & Average","D01/E01  Coincident peak (all), annual throughput (all)"]
[8,"379 M&R City Gate","Distribution","Demand/Commodity by Peak & Average","D01/E01  Coincident peak (all), annual throughput (all)"]
[9,"380 Services","Distribution","Customer","C02, Customers weighted by current typical service cost"]
[10,"381 Meters","Distribution","Customer","C03, Customers weighted by average current meter cost"]
[11,"385 Industrial M&R","Distribution","Customer","C06, Customers weighted by industrial meter cost"]
[12,"387 Other","Distribution","Demand/Commodity/Customer from Other Dist Plant","S05  Sum of accounts 376-385"]
[]
[null,"General Plant"]
[13,"389-399 All General Plant","Common","Demand/Commodity/Customer from UG & D Plant","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[]
[null,"Intangible Plant"]
[14,"303 Misc Intangible Plant","Distribution","Demand/Commodity/Customer from Dist Plant","S15 Sum of Distribution Plant in Service"]
[15,"303 Computer Software","Common","Demand/Commodity/Customer from UG & D Plant","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[]
[null,"Reserve for Depreciation"]
[16,"Underground Storage","Underground Storage","Commodity same as related plant","Allocations linked to related plant accounts"]
[17,"Distribution","Distribution","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[18,"General","Common","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[19,"Intangible","Distribution/Common","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[]
[null,"Other Rate Base"]
[20,"Accumulated Deferred FIT","All","Demand/Commodity/Customer from Plant in Service","S17  Sum of Total Plant in Service"]
[21,"Constuction Advances","Distribution","Customer","C10  Residential only"]
[22,"Gas Inventory","Underground Storage","Commodity from Underground Storage Plant","S14  Sum of Underground Storage Plant in Service"]
[23,"DSM Investment","Distribution","Demand/Commodity by Peak & Average","D01/E01  Coincident peak (all), annual throughput (all)"]
[24,"Working Capital","Common","Demand/Commodity/Customer from UG & D Plant","S17  Sum of Total Plant in Service"]
[25,"Other Rate Base","Common","Demand/Commodity/Customer from UG & D Plant","S17  Sum of Total Plant in Service"]
[]
[null,"Purchased Gas Expenses"]
[26,"804 Purchased Gas Cost","Production","Demand/Commodity from PGA Tracker WACOG","D05/E07  PGA Demand / PGA Commodity"]
[27,"807 Purchased Gas Expenses","Production","Commodity ","E01/E04  Annual Throughput / Annual Sales Therms"]
[28,"813 Gas Research Contributions","Production","Commodity","E08  GTI Expense (Weighted Annual Sales Therms)"]
[29,"813 Other Gas Expenses","Production","Commodity","E04  Annual Sales Therms"]
[]
[null,"Underground Storage O&M"]
[1,"814 - 837 Underground Storage Exp","Underground Storage","Commodity ","E01/E04  Annual Throughput / Annual Sales Therms"]
[]
[null,"Distribution O&M"]
[2,"870 OP Super & Engineering","Distribution","Demand/Commodity/Customer from Dist Plant","S15  Sum of Distribution Plant in Service"]
[3,"871 Load Dispatching","Distribution","Commodity","E01   Annual throughput"]
[4,"874 Mains & Services","Distribution","Demand/Commodity/Customer from related plant","S06  Sum of Mains and Services Plant in Service"]
[5,"875 M&R Station - General","Distribution","Demand/Commodity from related plant","S08  Sum of Meas & Reg Station - General Plant in Service"]
[6,"876 M&R Station - Industrial","Distribution","Customer from related plant","S19  Sum of Meas & Reg Station - Industrial Plant in Service"]
[7,"877 M&R Station - City Gate","Distribution","Demand/Commodity from related plant","S09  Sum of Meas & Reg Station - City Gate Plant in Service"]
[8,"878 Meter & House Regulator","Distribution","Customer from related plant","S07  Sum of Meter and Installation Plant in Service"]
[9,"879 Customer Installations","Distribution","Customer","C05, Customers weighted by average current meter cost"]
[10,"880 Other OP Expenses","Distribution","Demand/Commodity/Customer from other dist expenses","S04  Sum of Accounts 870 - 879 and 881 - 894"]
[11,"881 Rents","Distribution","Demand/Commodity/Customer from other dist expenses","S04  Sum of Accounts 870 - 879 and 881 - 894"]
[12,"885 MT Super & Engineering","Distribution","Demand/Commodity/Customer from Dist Plant","S15  Sum of Distribution Plant in Service"]
[13,"886 MT of  Structures","Distribution","Demand/Commodity/Customer from Other Dist Plant","S05  Sum of accounts 376-385"]
[14,"887 MT of Mains","Distribution","Demand/Commodity from related plant","S21  Sum of Distribution Mains Plant in Service"]
[15,"889 MT of M&R General","Distribution","Demand/Commodity from related plant","S08  Sum of Meas & Reg Station - General Plant in Service"]
[16,"890 MT of M&R Industrial","Distribution","Customer from related plant","S19  Sum of Meas & Reg Station - Industrial Plant in Service"]
[17,"891 MT of M&R City Gate","Distribution","Demand/Commodity from related plant","S09  Sum of Meas & Reg Station - City Gate Plant in Service"]
[18,"892 MT of  Services","Distribution","Customer from related plant","S20  Sum of Services Plant in Services"]
[19,"893 MT of Meters & Hs Reg","Distribution","Customer from related plant","S07  Sum of Meter and Installation Plant in Service"]
[20,"894 MT of Other Equipment","Distribution","Demand/Commodity/Customer from Dist Plant","S15  Sum of Distribution Plant in Service"]
[]
[null,"Customer Accounting Expenses"]
[21,"901 Supervision","Customer Relations","Customer","C01  All customers (unweighted)"]
[22,"902 Meter Reading","Customer Relations","Customer","C01  All customers (unweighted)"]
[23,"903 Customer Records & Collections","Customer Relations","Customer","C01  All customers (unweighted)"]
[24,"904 Uncollectible Accounts","Revenue Conversion","Revenue","R03 Retail Sales Revenue"]
[25,"905 Misc Cust Accounts","Customer Relations","Customer","C01  All customers (unweighted)"]
[]
[null,"Customer Service & Info Expenses"]
[26,"907 Supervision","Customer Relations","Customer","C01  All customers (unweighted)"]
[27,"908 Customer Assistance","Customer Relations","Customer","C01  All customers (unweighted)"]
[28,"908 DSM Amortization","Distribution","Demand/Commodity by Peak & Average","D01/E01  Coincident peak (all), annual throughput (all)"]
[29,"909 Advertising","Customer Relations","Customer","C01  All customers (unweighted)"]
[30,"910 Misc Cust Service & Info","Customer Relations","Customer","C01  All customers (unweighted)"]
[]
[null,"Sales Expenses"]
[31,"911 - 916 Sales Expenses","Customer Relations","Customer","C01  All customers (unweighted)"]
[]
[null,"Admin & General Expenses"]
[1,"920 Salaries","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[2,"921 Office Supplies","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[3,"922 Admin Expenses Transferred","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[4,"923 Outside Services","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[5,"924 Property Insurance","Common","Demand/Commodity/Customer from Plant in Service","S17  Sum of Total Plant in Service"]
[6,"925 Injuries & Damages","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[7,"926 Pensions & Benefits","Common","Demand/Commodity/Customer from Labpr O&M","S13  O&M Labor Expense"]
[8,"927 Franchise Requirements","Revenue Conversion","Revenue","R01  Retail Sales Revenue"]
[9,"928 Regulatory Commision ","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[10,"928 Commission Fees","Revenue Conversion","Revenue","R01  Retail Sales Revenue"]
[11,"930 Miscellaneous General","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[12,"931 Rents","Common","Demand/Commodity/Customer from Other O&M","4-Factor (O&M less resource & labor, O&M labor, net direct plant, & customers"]
[13,"931 CSS Rent","Customer Relations","Customer","C01  All customers (unweighted)"]
[14,"935 MT of General Plant","Common","Demand/Commodity/Customer from Plant in Service","S17  Sum of Total Plant in Service"]
[]
[null,"Depreciation Expense"]
[15,"Underground Storage","Underground Storage","Commodity same as related plant","Allocations linked to related plant accounts"]
[16,"Distribution","Distribution","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[17,"General","Common","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[18,"Intangible","Distribution/Common","Demand/Commodity/Customer same as related plant","Allocations linked to related plant accounts"]
[]
[null,"Taxes"]
[19,"Property Tax","All","Demand/Commodity/Customer from related plant","S14/S15/S16  Sum of UG Plant/Sum of Dist Plant/Sum of Gen Plant"]
[20,"Miscellaneous Dist Tax","Distribution","Demand/Commodity/Customer from Dist Plant","S15  Sum of Distribution Plant in Service"]
[21,"State Excise Tax","Revenue Conversion","Revenue","R01  Retail Sales Revenue"]
[22,"Federal Income Tax","Revenue Conversion","Revenue","R02  Net Income before Taxes Less Interest Expense"]
[23,"Deferred FIT","Revenue Conversion","Revenue","R02  Net Income before Taxes Less Interest Expense"]
[24,"ITC","Revenue Conversion","Revenue","R02  Net Income before Taxes Less Interest Expense"]
[]
[null,"Operating Revenues"]
[25,"Revenue from Rates","Revenue","Revenue","Pro Forma Revenue per Revenue Study"]
[26,"Special Contract Revenue","All","Demand/Commodity/Customer from Rate Base","S01  Sum of Rate Base"]
[27,"Off System Sales","Production","Commodity","E04  Sales Therms"]
[28,"Miscellaneous Service Revenue","Distribution","Demand/Commodity/Customer from Dist Plant","S15  Sum of Distribution Plant in Service"]
[29,"Rent From Gas Property","All","Demand/Commodity/Customer from Rate Base","S01  Sum of Rate Base"]