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[null,"Sumcost","AVISTA UTILITIES",null,null,null,null,null,"Natural Gas Utility"]
[null,"Company Base Case UG-15____","Cost of Service General Summary",null,null,null,null,null,"Washington Jurisdiction"]
[null,null,"For the Twelve Months Ended September 30, 2014",null,null,null,null,null,null,null," "]
[null," "]
[null,"(b)","(c)","(d)","(e)","(f)","(g)","(h)","(i)","(j)","(k)"]
[null," "," "," "," "," ","General","Large General","High Load Factor","Interruptible","Transportation"]
[null," ",null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,"Description",null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[null,"Plant In Service"]
[1," Production Plant"]
[2," Underground Storage Plant",null,null,null,{"$f":"SUM(G13:K13)","v":26321000},17795141.857615303,7007301.3252338702,845381.3655220184,164461.95047013267,508713.50115867658]
[3," Distribution Plant",null,null,null,{"$f":"SUM(G14:K14)","v":372001999.99999994},290409017.1301204,56131351.956925556,5062712.037957944,893923.22700938454,19504995.647986669]
[4," Intangible Plant",null,null,null,{"$f":"SUM(G15:K15)","v":11586000.000000002},9854044.4891590383,1242755.509207427,107279.18221117021,19775.627478879585,362145.19194348669]
[5," General Plant",null,null,null,{"$f":"SUM(G16:K16)","v":78856000.000000015},68116675.383907288,7803418.0621459708,664851.95562192285,124144.57678130839,2146910.0215435214]
[6,"   Total Plant In Service",null,null,null,{"$f":"SUM(F13:F16)","v":488764999.99999994},386174878.86080205,72184826.853512824,6680224.5413130559,1202305.3817397053,22522764.362632353]
[]
[null,"Accum Depreciation"]
[7," Production Plant"]
[8," Underground Storage Plant",null,null,null,{"$f":"SUM(G21:K21)","v":-10267999.999999998},-6942005.1135592833,-2733595.6083545978,-329788.98450591112,-64157.718453984358,-198452.5751262221]
[9," Distribution Plant",null,null,null,{"$f":"SUM(G22:K22)","v":-126983999.99999999},-100641233.27092633,-18076140.169244859,-1650891.5650517279,-286846.82841250784,-6328888.1663645683]
[10," Intangible Plant",null,null,null,{"$f":"SUM(G23:K23)","v":-4439000.0000000009},-3821236.5851308806,-447530.97815481311,-38249.493238717972,-7120.1675729769113,-124862.77590261193]
[11," General Plant",null,null,null,{"$f":"SUM(G24:K24)","v":-20944000},-18091656.300605588,-2072572.6373844123,-176583.38437843102,-32972.557777565729,-570215.1198540061]
[12,"   Total Accumulated Depreciation",null,null,null,{"$f":"SUM(F21:F24)","v":-162634999.99999997},-129496131.27022207,-23329839.393138681,-2195513.427174788,-391097.27221703483,-7222418.6372474087]
[]
[13,"Net Plant",null,null,null,{"$f":"F17+F25","v":326130000},256678747.59057999,48854987.460374147,4484711.1141382679,811208.10952267051,15300345.725384943]
[14,"Accumlulated Deferred FIT",null,null,null,{"$f":"SUM(G28:K28)","v":-70703000.000000015},-55862679.324614674,-10441999.35147549,-966337.43362240936,-173921.20427023698,-3258062.6860171976]
[15,"Miscellaneous Rate Base",null,null,null,{"$f":"SUM(G29:K29)","v":30658999.999999996},22674350.039266959,6108569.4359950321,661069.20049600606,124966.15079254372,1090045.1734494567]
[16,"   Total Rate Base",null,null,null,{"$f":"SUM(F27:F29)","v":286086000},223490418.30523229,44521557.544893689,4179442.8810118642,762253.05604497716,13132328.212817203]
[]
[17,"Revenue From Retail Rates",null,null,null,{"$f":"SUM(G32:K32)","v":169306999.99999997},123589925.03052996,38270136.707004212,4136331.5924134362,733817.15361380542,2576789.5164385759]
[18,"Other Operating Revenues",null,null,null,{"$f":"SUM(G33:K33)","v":1884000.0000000033},1471774.6121557802,293136.90864739567,27511.442252991721,5016.6289827344008,86560.407961101271]
[19,"   Total Revenues",null,null,null,{"$f":"SUM(F32:F33)","v":171190999.99999997},125061699.64268574,38563273.615651608,4163843.0346664279,738833.78259653982,2663349.9243996772]
[]
[null,"Operating Expenses"]
[20," Purchased Gas Costs",null,null,null,{"$f":"SUM(G37:K37)","v":88734000.000000015},61342452.751038864,24044893.765304156,2795833.5363156889,512777.64333241474,38042.304008871462]
[21," Underground Storage Expenses",null,null,null,858000,580077.94969165034,228420.8250845584,27557.357684658331,5361.0559440512825,16582.811595081665]
[22," Distribution Expenses",null,null,null,11991999.999999998,9593648.47345067,1691633.6219274704,137052.91480612944,26791.566785894986,542873.42302983417]
[23," Customer Accounting Expenses",null,null,null,6793999.9999999991,6424128.5408685179,323375.18362696911,25452.443164747772,4402.0250348088848,16641.807304955444]
[24," Customer Information Expenses",null,null,null,966000,949268.86827711132,16297.894535509517,178.39178303844665,12.742270217031903,242.1031341236062]
[25," Sales Expenses",null,null,null,1000,982.67998786450448,16.871526434274859,0.18467058285553484,1.3190755918252488E-2,0.25062436244679731]
[26," Admin & General Expenses",null,null,null,13722000.015656428,11777014.577280991,1421047.4129929596,123509.6913765721,22954.209822208675,377474.12418369623]
[27,"   Total O&M Expenses",null,null,null,{"$f":"SUM(F37:F43)","v":123067000.01565644},90667573.840595692,27725685.574998055,3109584.5198014178,572299.25638035161,991856.82388092508]
[]
[28,"Taxes Other Than Income Taxes",null,null,null,{"$f":"SUM(G46:K46)","v":10145999.999999998},7536602.2058633454,2089582.1767861405,219037.86272969272,38974.482137664745,261803.27248315595]
[29,"Depreciation Expense"]
[30," Underground Storage Plant Depr",null,null,null,{"$f":"SUM(G48:K48)","v":423000},285982.4856871423,112613.06411511444,13585.970047331553,2643.038070318989,8175.4420800927091]
[31," Distribution Plant Depreciation",null,null,null,{"$f":"SUM(G49:K49)","v":9578999.9999999981},7515475.915698302,1426057.875908324,126273.45825572551,22588.263041990478,488604.48709565721]
[32," General Plant Depreciation",null,null,null,{"$f":"SUM(G50:K50)","v":5841000.0000000009},5045519.6930785542,578012.64204365702,49246.731672766211,9195.603035655151,159025.33016936827]
[33," Amortization of Intangible Plant",null,null,null,{"$f":"SUM(G51:K51)","v":2936000.0000000005},2536148.916089477,290540.16727275756,24754.049681773937,4622.2034776037526,79934.663478388175]
[34,"   Total Depr & Amort Expense",null,null,null,{"$f":"SUM(F48:F51)","v":18779000},15383127.010553475,2407223.7493398534,213860.20965759721,39049.107625568373,735739.92282350641]
[35,"Income Tax",null,null,null,{"$f":"SUM(G53:K53)","v":5311999.9999999972},2514336.7892221957,2382759.6977838734,235803.66494427179,31490.374022269923,147609.4740273871]
[36,"   Total Operating Expenses",null,null,null,{"$f":"F44+F46+F52+F53","v":157304000.01565644},116101639.84623471,34605251.198907919,3778286.25713298,681813.22016585479,2137009.4932149742]
[]
[37,"Net Income",null,null,null,{"$f":"F34-F54","v":13886999.984343529},8960059.7964510322,3958022.4167436883,385556.77753344784,57020.562430685037,526340.43118470302]
[]
[38,"Rate of Return",null,null,null,{"$f":"F56/F30","v":4.8541347651907221E-2},4.0091471770453357E-2,8.8901256717098961E-2,9.2250758895430246E-2,7.4805291993897238E-2,4.0079749961700828E-2]
[39,"Return Ratio",null,null,null,{"$f":"F58/$F58","v":1},0.82592415970713451,1.8314542347405547,1.9004573082100173,1.5410633534596168,0.8256826787981868]
[]
[40,"Interest Expense",null,null,null,{"$f":"SUM(G61:K61)","v":7753000.0000000009},6056644.551360311,1206545.0097018406,113263.91594305549,20657.242729517377,355889.28026527615]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 1 of 4"]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-15____"},"Summary by Function with Margin Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended September 30, 2014"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(j)"},{"$f":"$K$7","v":"(k)"}]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"$B$10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Functional Cost Components at Current Rates"]
[1,"Production",null,null,null,{"$f":"SUM(G74:K74)","v":93359893.473694682},64540366.198437326,25298405.577513706,2941586.3267813441,539509.84016506013,40025.530797238353]
[2,"Underground Storage",null,null,null,{"$f":"SUM(G75:K75)","v":3543529.2106376803},1900819.3415409264,1387470.2992268733,172678.5088127038,28233.074905342488,54327.98615183455]
[3,"Distribution",null,null,null,{"$f":"SUM(G76:K76)","v":45077044.815394789},34335349.174470238,8167801.7223056499,723205.76872032625,114785.37852935429,1735902.7713692214]
[4,"Common",null,null,null,{"$f":"SUM(G77:K77)","v":27326532.500272837},22813390.316081453,3416459.1079579913,298860.98809906113,51288.860014048274,746533.22812028159]
[5,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F74:F77)","v":169306999.99999997},123589925.03052993,38270136.707004219,4136331.5924134348,733817.15361380519,2576789.5164385759]
[6,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G79:K79)","v":92447694.906722665},63923178.822292857,25059879.572733801,2913232.816346074,534029.16406965244,17374.531280282245]
[7,"     Total Margin Revenue at Current Rates",null,null,null,{"$f":"F78-F79","v":76859305.093277305},59666746.208237074,13210257.134270418,1223098.7760673608,199787.98954415275,2559414.9851582935]
[]
[null,"Margin per Therm at Current Rates"]
[8,"Production",null,null,null,4.4348257670414025E-3,5.1124847612778112E-3,5.0176618170955818E-3,4.9439106382871021E-3,4.91230299022652E-3,7.4070797560317318E-4]
[9,"Underground Storage",null,null,null,1.5688817064079312E-2,1.8072452159509044E-2,1.8072452159509041E-2,1.8072452159509034E-2,1.8072452159509041E-2,2.0395462183303097E-3]
[10,"Distribution",null,null,null,0.21910452906165673,0.3048452439929879,0.12149494672959116,8.5665219988282387E-2,8.0613125265087626E-2,6.2438858159748048E-2]
[11,"Common",null,null,null,0.13443786860103427,0.19693232536867544,5.9096817484395686E-2,4.2049177199830798E-2,4.0242915632186786E-2,2.5610065334758597E-2]
[12,"     Total Current Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F83:F86)","v":0.37366604049381169},0.52496250628245023,0.20368187819059147,0.15073075998590932,0.14384079604700997,9.0829177688440121E-2]
[]
[null,"Functional Cost Components at Uniform Current Return"]
[13,"Production",null,null,null,{"$f":"SUM(G90:K90)","v":93359893.473694682},64540366.198437326,25298405.577513706,2941586.3267813441,539509.84016506013,40025.530797238353]
[14,"Underground Storage",null,null,null,{"$f":"SUM(G91:K91)","v":3227030.1461892067},2181735.467126552,859115.25473809033,103646.18181551421,20163.507164172875,62369.735344876972]
[15,"Distribution",null,null,null,{"$f":"SUM(G92:K92)","v":45067573.773131289},36801407.741140597,5775539.5442595528,491293.20624593907,89940.386310759321,1909392.8951744435]
[16,"Common",null,null,null,{"$f":"SUM(G93:K93)","v":27652502.606984813},23773986.788753368,2809302.0780582484,241153.58706058603,44899.181942493327,783160.97117011552]
[17,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F90:F93)","v":169307000},127297496.19545785,34742362.454569593,3777679.3019033838,694512.91558248561,2794949.132486674]
[18,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G95:K95)","v":92447694.906722665},63923178.822292857,25059879.572733801,2913232.816346074,534029.16406965244,17374.531280282245]
[19,"     Total Uniform Current Margin",null,null,null,{"$f":"F94-F95","v":76859305.093277335},63374317.373164989,9682482.8818357922,864446.48555730982,160483.75151283317,2777574.6012063916]
[]
[null,"Margin per Therm at Uniform Current Return"]
[20,"Production",null,null,null,4.4348257670414025E-3,5.1124847612778112E-3,5.0176618170955818E-3,4.9439106382871021E-3,4.91230299022652E-3,7.4070797560317318E-4]
[21,"Underground Storage",null,null,null,1.5688817064079312E-2,1.8072452159509044E-2,1.8072452159509041E-2,1.8072452159509034E-2,1.8072452159509041E-2,2.0395462183303097E-3]
[22,"Distribution",null,null,null,0.21910452906165673,0.3048452439929879,0.12149494672959116,8.5665219988282387E-2,8.0613125265087626E-2,6.2438858159748048E-2]
[23,"Common",null,null,null,0.13443786860103427,0.19693232536867544,5.9096817484395686E-2,4.2049177199830798E-2,4.0242915632186786E-2,2.5610065334758597E-2]
[24,"     Total Current Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F99:F102)","v":0.37366604049381169},0.52496250628245023,0.20368187819059147,0.15073075998590932,0.14384079604700997,9.0829177688440121E-2]
[]
[25,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F80/F96","v":0.99999999999999967},0.9414972607421277,1.3643460355662165,1.4148924155540148,1.244911012241489,0.92145679329248464]
[]
[]
[null,"Functional Cost Components at Proposed Rates"]
[26,"Production",null,null,null,{"$f":"SUM(G109:K109)","v":93336265.217214748},64524031.814698182,25292002.857959546,2940841.8469667155,539373.29676936253,40015.400820947318]
[27,"Underground Storage",null,null,null,{"$f":"SUM(G110:K110)","v":4557255.1699337605},2649446.0920826676,1604034.260653418,194078.06640376363,33591.453283110735,76105.297510801116]
[28,"Distribution",null,null,null,{"$f":"SUM(G111:K111)","v":53182586.01986365},40902799.309642799,9147873.0329809748,795060.88913041365,131275.97315533331,2205576.8149541351]
[29,"Common",null,null,null,{"$f":"SUM(G112:K112)","v":30251893.592987794},25369200.814106282,3664861.555410285,316710.78991254215,55524.430405998595,845596.00315269234]
[30,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F109:F112)","v":181327999.99999997},133445478.03052995,39708771.707004227,4246691.5924134348,759765.15361380519,3167293.5164385759]
[31,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G114:K114)","v":92424297.516634077},63907000.641191453,25053537.221217867,2912495.5124609773,533894.00776658801,17370.133997187397]
[32,"     Total Margin Revenue at Proposed Rates",null,null,null,{"$f":"F113-F114","v":88903702.483365893},69538477.389338493,14655234.48578636,1334196.0799524575,225871.14584721718,3149923.3824413884]
[]
[null,"Margin per Therm at Proposed Rates"]
[33,"Production",null,null,null,4.4337033664389952E-3,5.1111908534048033E-3,5.0163919077594538E-3,4.9426593944796211E-3,4.9110597459312826E-3,7.40520511400151E-4]
[34,"Underground Storage",null,null,null,2.2155957470633553E-2,2.1946743072121858E-2,3.3742658249864138E-2,3.3840769711470674E-2,3.0107854128972142E-2,2.4887114058566753E-3]
[35,"Distribution",null,null,null,0.25855719508713321,0.33881920830993245,0.19243576090406209,0.13863221617060426,0.11766200816285799,7.212433766638085E-2]
[36,"Common",null,null,null,0.14707529924467921,0.21014631468670131,7.7094469881771641E-2,5.5223844224987939E-2,4.9766273497270419E-2,2.7651746811636246E-2]
[37,"     Total Proposed Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F118:F121)","v":0.43222215516888496},0.57602345692216039,0.30828928094345731,0.23263948950154251,0.20244719553503182,0.10300531639527392]
[]
[null,"Functional Cost Components at Uniform Proposed Return"]
[38,"Production",null,null,null,{"$f":"SUM(G125:K125)","v":93336265.217214748},64524031.814698182,25292002.857959546,2940841.846966716,539373.29676936253,40015.40082094731]
[39,"Underground Storage",null,null,null,{"$f":"SUM(G126:K126)","v":4282389.4873878062},2895244.4214743543,1140078.0186976241,137542.35297082327,26757.72682529502,82766.967419709006]
[40,"Distribution",null,null,null,{"$f":"SUM(G127:K127)","v":53172424.532768846},43060571.757222965,7047192.8530971017,605130.42113265069,110235.95142006385,2349293.5498960637]
[41,"Common",null,null,null,{"$f":"SUM(G128:K128)","v":30536920.779097054},26209711.509994887,3131708.1450139033,269449.90171730838,50113.321224556719,875937.90114640165]
[42,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F125:F128)","v":181328000.01646844},136689559.5033904,36610981.874768175,3952964.5227874983,726480.29623927816,3348013.8192831217]
[43,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G130:K130)","v":92424297.516634077},63907000.641191453,25053537.221217867,2912495.5124609773,533894.00776658801,17370.133997187397]
[44,"     Total Uniform Proposed Margin",null,null,null,{"$f":"F129-F130","v":88903702.499834359},72782558.862198949,11557444.653550308,1040469.010326521,192586.28847269015,3330643.6852859342]
[]
[null,"Margin per Therm at Uniform Proposed Return"]
[45,"Production",null,null,null,4.4337033664389952E-3,5.1111908534048033E-3,5.0163919077594538E-3,4.9426593944797027E-3,4.9110597459312826E-3,7.4052051140015079E-4]
[46,"Underground Storage",null,null,null,2.0819645996831802E-2,2.398281876312626E-2,2.3982818763126256E-2,2.3982818763126249E-2,2.398281876312626E-2,2.7065539795881337E-3]
[47,"Distribution",null,null,null,0.25850779309678684,0.35669316228720321,0.14824559917197416,0.10551464988502265,9.8803940310390442E-2,7.6824003644451522E-2]
[48,"Common",null,null,null,0.14846101278889204,0.2171087029184004,6.5878990410387861E-2,4.6983114793733391E-2,4.4916322989392098E-2,2.8643954057151148E-2]
[49,"     Total Proposed Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F134:F137)","v":0.43222215524894969},0.60289587482213469,0.24312380025324773,0.18142324283636202,0.17261414180884008,0.10891503219259095]
[]
[50,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F115/F131","v":0.99999999981476062},{"$f":"G115/G131","v":0.95542776286551623},1.2680341481267183,1.2823025642385626,1.1728308782442058,0.94574012715832401]
[]
[51,"Current Margin to Proposed Cost Ratio",null,null,null,{"$f":"F80/F131","v":0.86452310682359379},{"$f":"G80/G131","v":0.81979456536016582},{"$f":"H80/H131","v":1.1430084703206764},1.1755263865893772,1.0373946719082436,0.76844454916184435]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 2 of 4"]
[null,{"$f":"B3","v":"Sumcost"},{"$f":"C3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"I3","v":"Natural Gas Utility"}]
[null,{"$f":"B4","v":"Company Base Case UG-15____"},"Summary by Classification with Unit Cost Analysis",null,null,null,null,null,{"$f":"I4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"C5","v":"For the Twelve Months Ended September 30, 2014"},null,null,null,null,null,null,null,{"$f":"K5","v":" "}]
[]
[null,{"$f":"B7","v":"(b)"},"(c)","(d)","(e)","(f)","(g)","(h)","(i)","(j)","(k)"]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"B10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Cost by Classification at Current Return by Schedule "]
[1,"Commodity",null,null,null,{"$f":"SUM(G155:K155)","v":87622833.765525237},58286180.773507155,24856393.570576083,3014131.1951271086,536728.46827784763,929399.75803704979]
[2,"Demand",null,null,null,{"$f":"SUM(G156:K156)","v":37767940.760228202},24540575.716599233,10603848.689418251,1045266.9034570443,168949.3807536407,1409300.0700000282]
[3,"Customer",null,null,null,{"$f":"SUM(G157:K157)","v":44248782.948978744},41095726.01515577,2809894.4470098787,76933.493829281637,28139.304582316701,238089.68840149845]
[4,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F155:F157)","v":169639557.47473219},123922482.50526217,38270136.707004212,4136331.5924134343,733817.15361380496,2576789.5164385764]
[]
[null,"Revenue per Therm at Current Rates"]
[5,"Commodity ",null,null,null,0.425994969773349,0.48281481850641,0.52288209432285349,0.52556438522142201,0.48106708255760278,3.0392204670101584E-2]
[6,"Demand ",null,null,null,0.1836159833133035,0.20328238106206814,0.22306384049088568,0.18225983606680204,0.15142849783960682,4.6085374779408855E-2]
[7,"Customer",null,null,null,0.21512382269328095,0.34041732077966597,5.9109278629137417E-2,1.3414646466846097E-2,2.5221120102031275E-2,7.7857460981290592E-3]
[8,"     Total Revenue per Therm at Current Rates",null,null,null,{"$f":"SUM(F161:F163)","v":0.82473477577993348},1.0265145203481441,0.80505521344287656,0.72123886775507018,0.65771670049924091,8.4263325547639503E-2]
[]
[null,"Cost per Unit at Current Rates"]
[9,"Commodity Cost per Therm",null,null,null,0.425994969773349,0.48281481850641,0.52288209432285349,0.52556438522142201,0.48106708255760278,3.0392204670101584E-2]
[10,"Demand Cost per Peak Day Therms",null,null,null,26.665353357361763,26.649483985368366,33.154335846606237,35.263578362564019,26.366113217105056,10.093806497503342]
[11,"Customer Cost per Customer per Month",null,null,null,24.319787314987966,22.98491955009515,91.536451347358977,228.96873163476678,1172.4710242631959,522.12650965240891]
[]
[null,"Cost by Classification at Uniform Current Return "]
[12,"Commodity",null,null,null,{"$f":"SUM(G172:K172)","v":86739972.925752655},59125534.353018142,23277713.468393147,2807868.4515901487,519413.51350557187,1009443.139245645]
[13,"Demand",null,null,null,{"$f":"SUM(G173:K173)","v":37210226.770700112},25342774.563752446,9273059.9123777039,911696.10038033698,151599.11217333697,1531097.0820162916]
[14,"Customer",null,null,null,{"$f":"SUM(G174:K174)","v":45689357.778279416},43161744.753419466,2191589.0737987366,58114.74993289735,23500.28990357669,254408.91122473837]
[15,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F172:F174)","v":169639557.47473219},127630053.67019007,34742362.454569586,3777679.3019033829,694512.9155824855,2794949.1324866749]
[]
[null,"Cost per Therm at Current Return"]
[16,"Commodity ",null,null,null,0.42170277491282437,0.48976762173997684,0.48967278920980689,0.48959901245452275,0.46554777387691704,3.3009694940721618E-2]
[17,"Demand ",null,null,null,0.18090455132804092,0.20992741227966297,0.19506920720409937,0.1589695237154245,0.1358775375667175,5.0068246181509575E-2]
[18,"Customer",null,null,null,0.22212744953906821,0.35753123095370548,4.6102532193547298E-2,1.01332824762765E-2,2.1063194094111601E-2,8.3193993036651086E-3]
[19,"     Total Cost per Therm at Current Return",null,null,null,{"$f":"SUM(F178:F180)","v":0.82473477577993348},1.0572262649733453,0.73084452860745364,0.65870181864622379,0.62248850553774615,9.1397340425896298E-2]
[]
[null,"Cost per Unit at Uniform Current Return"]
[20,"Commodity Cost per Therm",null,null,null,0.42170277491282437,0.48976762173997684,0.48967278920980689,0.48959901245452275,0.46554777387691704,3.3009694940721618E-2]
[21,"Demand Cost per Peak Day Therms",null,null,null,26.271589749821604,27.520620244646519,28.993448668073963,30.757375721240606,23.658443359453855,10.966151214882251]
[22,"Customer Cost per Customer per Month",null,null,null,25.111548604791441,24.140447851760076,71.394242883628252,172.9605652764802,979.1787459823621,557.91427900161921]
[]
[23,"Revenue to Cost Ratio at Current Rates",null,null,null,{"$f":"F158/F175","v":1},0.97095064165287692,1.1015410007608917,1.0949398458279251,1.0565925228307023,0.92194504954943446]
[]
[]
[null,"Cost by Classification at Proposed Return by Schedule "]
[24,"Commodity",null,null,null,{"$f":"SUM(G192:K192)","v":90779532.544317827},60509699.952424027,25498226.696979821,3077439.0002234005,548105.48865517497,1146061.4060354014]
[25,"Demand",null,null,null,{"$f":"SUM(G193:K193)","v":40826991.866025783},26673556.456306443,11147517.671217384,1086492.9713867907,180442.96200602289,1738981.8051091442]
[26,"Customer",null,null,null,{"$f":"SUM(G194:K194)","v":50053948.898126006},46594694.930269122,3063027.338807004,82759.62080324383,31216.702952607127,282250.30529403104]
[27,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F192:F194)","v":181660473.30846962},133777951.3389996,39708771.707004204,4246691.5924134348,759765.15361380507,3167293.5164385764]
[]
[null,"Revenue per Therm at Proposed Rates"]
[28,"Commodity ",null,null,null,0.4413418576000287,0.50123338693150454,0.53638377341346144,0.5366031640638762,0.49126424988632733,3.7477234651210001E-2]
[29,"Demand ",null,null,null,0.19848813851929142,0.22095097239971667,0.23450052679110647,0.18944829325195126,0.16173013810654341,5.6866262855593437E-2]
[30,"Customer",null,null,null,0.24334673431074613,0.38596814678145497,6.4434212683994088E-2,1.4430529533330618E-2,2.7979377104148707E-2,9.2298378308302564E-3]
[31,"     Total Revenue per Therm at Proposed Rates",null,null,null,{"$f":"SUM(F198:F200)","v":0.88317673043006628},1.1081525061126762,0.83531851288856196,0.740481986849158,0.68097376509701946,0.10357333533763369]
[]
[null,"Cost per Unit at Proposed Rates"]
[32,"Commodity Cost per Therm",null,null,null,0.4413418576000287,0.50123338693150454,0.53638377341346144,0.5366031640638762,0.49126424988632733,3.7477234651210001E-2]
[33,"Demand Cost per Peak Day Therms",null,null,null,28.825139594905838,28.965763632608997,34.854188847143519,36.654398900565241,28.159792857826528,12.455080516280978]
[34,"Customer Cost per Customer per Month",null,null,null,27.510392610827637,26.060503567657985,99.782628230999904,246.3083952477495,1300.6959563586304,618.96996775006812]
[]
[null,"Cost by Classification at Uniform Proposed Return "]
[35,"Commodity",null,null,null,{"$f":"SUM(G209:K209)","v":90010414.860051945},61244124.532652862,24111964.759861637,2908515.0791020337,533442.29127726529,1212368.1971581432]
[36,"Demand",null,null,null,{"$f":"SUM(G210:K210)","v":40337132.247393228},27375471.079609528,9978932.7087513246,977101.89369561186,165749.85907282357,1839876.7062639343]
[37,"Customer",null,null,null,{"$f":"SUM(G211:K211)","v":51312926.217492938},48402437.199597649,2520084.4061551969,67347.549989852414,27288.145889189225,295768.91586104507]
[38,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F209:F211)","v":181660473.32493812},137022032.81186005,36610981.87476816,3952964.5227874983,726480.29623927805,3348013.8192831222]
[]
[null,"Cost per Therm at Proposed Return"]
[39,"Commodity ",null,null,null,0.43760264659096976,0.50731700856709816,0.50722220003789109,0.50714844195460884,0.47812169829745638,3.9645526120401141E-2]
[40,"Demand ",null,null,null,0.19610659338470959,0.22676529711544949,0.20991803251921987,0.17037412203192617,0.14856078231576078,6.0165616507828638E-2]
[41,"Customer",null,null,null,0.24946749053445158,0.40094261833010264,5.3012799641241518E-2,1.1743176197442565E-2,2.4458230757610642E-2,9.6719085067209516E-3]
[42,"     Total Cost per Therm at Proposed Return",null,null,null,{"$f":"SUM(F215:F217)","v":0.88317673051013101},1.1350249240126502,0.77015303219835252,0.68926574018397757,0.65114071137082785,0.10948305113495073]
[]
[null,"Cost per Unit at Uniform Proposed Return"]
[43,"Commodity Cost per Therm",null,null,null,0.43760264659096976,0.50731700856709816,0.50722220003789109,0.50714844195460884,0.47812169829745638,3.9645526120401141E-2]
[44,"Demand Cost per Peak Day Therms",null,null,null,28.479283306122021,29.727997686480801,31.20045335490131,32.963933979529173,25.86679827140533,13.177718392004035]
[45,"Customer Cost per Customer per Month",null,null,null,28.202345216093679,27.071577337531256,82.095462297787961,200.43913687456075,1137.0060787162176,648.61604355492341]
[]
[46,"Revenue to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F195/F212","v":0.99999999990934463},0.97632438078542605,1.0846136780169504,1.0743055162606949,1.0458166003218952,0.94602163772333481]
[]
[47,"Current Revenue to Proposed Cost Ratio",null,null,null,{"$f":"F158/F212","v":0.93382756507132958},{"$f":"G158/G212","v":0.90439821948500498},{"$f":"H158/H212","v":1.0453185013696538},1.0463872287668881,1.0100991828856296,0.76964721638763112]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 3 of 4"]
[]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-15____"},"Customer Cost Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended September 30, 2014"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(j)"},{"$f":"$K$7","v":"(k)"}]
[null,null,null,null,null,{"$f":"$F$8","v":" "},{"$f":"$G$8","v":"General"},{"$f":"$H$8","v":"Large General"},{"$f":"$I$8","v":"High Load Factor"},{"$f":"$J$8","v":"Interruptible"},{"$f":"$K$8","v":"Transportation"}]
[null,null,null,null,null,{"$f":"$F$9","v":"System"},{"$f":"$G$9","v":"Service"},{"$f":"$H$9","v":"Service"},{"$f":"$I$9","v":"Lg. Gen. Service"},{"$f":"$J$9","v":"Service"},{"$f":"$K$9","v":"Service"}]
[null,{"$f":"$B$10","v":"Description"},null,null,null,{"$f":"$F$10","v":"Total"},{"$f":"$G$10","v":"Sch 101"},{"$f":"$H$10","v":"Sch 111/112"},{"$f":"$I$10","v":"Sch 121/122"},{"$f":"$J$10","v":"Sch 131/132"},{"$f":"$K$10","v":"Sch 146"}]
[null,"Meter, Services, Meter Reading & Billing Costs by Schedule at Requested Rate of Return"]
[]
[null,"Rate Base"]
[1,"Services",null,null,null,{"$f":"SUM(G242:Q242)","v":112525000},110141996.827049,2123082.1249654298,62758.009081775846,4482.7149344125601,192680.32396937752]
[2,"Services Accum. Depr.",null,null,null,{"$f":"SUM(G243:Q243)","v":-46500000},-45515244.18980474,-877345.64595327678,-25934.213928483241,-1852.4438520345172,-79623.506461462384]
[3,"Total Services",null,null,null,{"$f":"SUM(F242:F243)","v":66025000},{"$f":"SUM(G242:G243)","v":64626752.637244262},1245736.4790121531,36823.795153292609,2630.2710823780426,113056.81750791514]
[]
[4,"Meters",null,null,null,{"$f":"SUM(G246:Q246)","v":44242999.999999993},37902911.46848616,5438129.5128328241,141913.83976536116,69937.061761597652,690108.1171540526]
[5,"Meters Accum. Depr.",null,null,null,{"$f":"SUM(G247:Q247)","v":-9620999.9999999981},-8242296.2104356699,-1182565.4689547408,-30860.318070260604,-15208.3825963052,-150069.61994302241]
[6,"Total Meters",null,null,null,{"$f":"SUM(F246:F247)","v":34621999.999999993},{"$f":"SUM(G246:G247)","v":29660615.25805049},4255564.0438780831,111053.52169510056,54728.679165292451,540038.49721103022]
[]
[7,"Total Rate Base",null,null,null,{"$f":"SUM(G250:Q250)","v":100647000.00000001},{"$f":"G244+G248","v":94287367.895294756},{"$f":"H244+H248","v":5501300.5228902362},147877.31684839318,57358.950247670495,653095.31471894542]
[]
[8,"Return on Rate Base @ 7.46%",null,null,null,{"$f":"SUM(G252:Q252)","v":7508266.2000000002},{"$f":"G250*0.0746","v":7033837.6449889885},{"$f":"H250*0.0746","v":410397.01900761161},11031.647836890132,4278.9776884762186,48720.910478033329]
[9,"Tax Benefit of Interest Expense",null,null,null,{"$f":"SUM(G253:Q253)","v":-954636.79500000004},{"$f":"(G250*0.0271)*-0.35","v":-894315.68448687065},{"$f":"(H250*0.0271)*-0.35","v":-52179.835459613889},-1402.6163503070093,-544.04964309915454,-6194.6090601091973]
[10,"Revenue Conversion Factor",null,null,null,0.620143,0.620143,0.620143,0.620143,0.620143,0.620143]
[11,"Rate Base Revenue Requirement",null,null,null,{"$f":"SUM(G255:Q255)","v":10567932.565553429},{"$f":"(G252+G253)/G254","v":9900171.3483859655},{"$f":"(H252+H253)/H254","v":577636.42183818528},15527.114692229248,6022.6883886088599,68574.992248439681]
[]
[null,"Expenses"]
[12,"Services Depr Exp",null,null,null,{"$f":"SUM(G258:Q258)","v":2722999.9999999995},2665333.5468567377,51376.606321091887,1518.6852586507498,108.47751847505356,4662.684045044346]
[13,"Meters Depr Exp",null,null,null,{"$f":"SUM(G259:Q259)","v":1434000},1228505.6403455723,176260.14785168885,4599.6981719939404,2266.7935394555307,22367.720091289277]
[14,"Services Maintenance Exp",null,null,null,1059999.9999999998,1037551.8030364091,19999.707198074699,591.18853256327395,42.227752325948138,1815.0734806268845]
[15,"Meters Maintenance Exp",null,null,null,1121999.9999999998,961215.71022854396,137910.65961617496,3598.9270216019536,1773.5999660175071,17501.103167661484]
[16,"Meter Reading",null,null,null,1735000,1704949.7789449154,29272.098363466881,320.40346125435292,22.885961518168067,434.83326884519334]
[17,"Billing",null,null,null,3789999.9999999995,3724357.1540064719,63943.08518590172,699.90150902247706,49.992964930176932,949.86633367336185]
[]
[18,"Total Expenses",null,null,null,{"$f":"SUM(F258:F264)","v":11863999.999999998},11321913.633418649,478762.30453639897,11328.803955086747,4263.9777027223836,47731.280387140541]
[19,"Revenue Conversion Factor",null,null,null,0.95406599999999997,0.95406599999999997,0.95406599999999997,0.95406599999999997,0.95406599999999997,0.95406599999999997]
[20,"Expense Revenue Requirement",null,null,null,{"$f":"SUM(G267:Q267)","v":12435198.403464749},{"$f":"G265/G266","v":11867013.008972807},{"$f":"H265/H266","v":501812.56279586419},11874.235068733973,4469.2691100221409,50029.327517321173]
[]
[21,"Total Meter, Service, Meter Reading, and Billing Cost",null,null,null,{"$f":"SUM(G269:Q269)","v":23003130.96901818},{"$f":"G255+G267","v":21767184.357358772},{"$f":"H255+H267","v":1079448.9846340495},{"$f":"I255+I267","v":27401.349760963221},{"$f":"J255+J267","v":10491.957498631},{"$f":"K255+K267","v":118604.31976576085}]
[]
[22,"Total Customer Bills",null,null,null,{"$f":"SUM(G271:Q271)","v":1819456},1787943,30697,336,24,456]
[]
[23,"Average Unit Cost per Month",null,null,null,{"$f":"F269/F271","v":12.642861915329735},{"$f":"G269/G271","v":12.17442857929966},35.164640995343177,81.551636193342915,437.16489577629164,260.09719246877381]
[]
[null," Fixed Costs per Customer"]
[]
[24,"Total Customer Related Cost",null,null,null,{"$f":"SUM(G277:Q277)","v":51312926.217492938},{"$f":"G211","v":48402437.199597649},{"$f":"H211","v":2520084.4061551969},67347.549989852414,27288.145889189225,295768.91586104507]
[25,"Customer Related Unit Cost per Month",null,null,null,{"$f":"F277/F271","v":28.202345216093679},{"$f":"G277/G271","v":27.071577337531256},{"$f":"H277/H271","v":82.095462297787961},200.43913687456075,1137.0060787162176,648.61604355492341]
[]
[26,"Other Non-Gas Costs",null,null,null,{"$f":"SUM(G280:Q280)","v":37590776.28234148},{"$f":"G131-G277","v":24380121.6626013},{"$f":"H131-H277","v":9037360.2473951112},{"$f":"I131-I277","v":973121.46033666865},{"$f":"J131-J277","v":165298.14258350094},{"$f":"K131-K277","v":3034874.7694248892}]
[27,"Other Non-Gas Unit Cost per Month",null,null,null,{"$f":"F280/F271","v":20.660448113250048},{"$f":"G280/G271","v":13.635849500012752},{"$f":"H280/H271","v":294.40532453969803},2896.1948224305615,6887.4226076458726,6655.4271259317748]
[]
[28,"Total Fixed Unit Cost per Month",null,null,null,{"$f":"F278+F281","v":48.862793329343731},{"$f":"G278+G281","v":40.707426837544006},{"$f":"H278+H281","v":376.50078683748598},3096.6339593051225,8024.42868636209,7304.0431694866984]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 4 of 4"]