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["Puget Sound Energy"]
["Docket No. UE-170033"]
["Exhibit RCS-3"]
["Electric Utility Revenue Requirement and Adjustment Schedules "]
["Accompanying the Direct Testimony of Ralph Smith",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule ",null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[]
["Number","Description","No. of Pages","Confidential"," Applies to This Utility","Page No.",null,null,null,null,null,"Begin","End",null,"Range"]
[null,"Revenue Requirement Summary Schedules ",null,null,null,null,null,null,null,null,null,1,null,"-"]
[{"$f":"H9","v":"A"},"Calculation of Revenue Deficiency (Sufficiency)",2,"No","Yes",{"$f":"$O$9","v":"2-3"},null,"A",null,null,null,2,{"$f":"L8+C9","v":3},"-",{"$f":"IF(L9=M9,M9,L9&N9&M9)","v":"2-3"},null,null,null,{"$f":"$S$5&A9","v":"Schedule A"}]
[{"$f":"H10","v":"A-1"},"Gross Revenue Conversion Factor",1,"No","Yes",{"$f":"O10","v":4},null,"A-1",null,null,null,{"$f":"M9+1","v":4},{"$f":"M9+C10","v":4},"-",4," ",null,null,"Schedule A-1"]
["B","Adjusted Rate Base",1,"No","Yes",5,null,"B",null,null,null,5,5,"-",5,null,null,null,"Schedule B"]
["B.1","Summary of Rate Base Adjustments",1,"No","Yes",6,null,"B.1",null,null,null,6,6,"-",6,null,null,null,"Schedule B.1"]
["C","Adjusted Net Operating Income",1,"No","Yes",7,null,"C",null,null,null,7,7,"-",7,null,null,null,"Schedule C"]
["C.1","Summary of Net Operating Income Adjustments",2,"No","Yes","8-9",null,"C.1",null,null,null,8,9,"-","8-9",null,null,null,"Schedule C.1"]
["D","Capital Structure and Cost Rates",1,"No","Yes",10,null,"D",null,null,null,10,10,"-",10,null,null,null,"Schedule D"]
["E","Consolidated Tax Adjustment",null,"Yes","Yes","1110",null,"E",null,null,null,11,{"$f":"M15+C16","v":10},null,"1110",null,null,null,"Schedule E"]
[]
[null,"Rate Base Adjustments"]
[{"$f":"H19&P19","v":"B-1"},{"$f":"'B-1'!A2","v":"White River"},1,"No","Yes",{"$f":"O19","v":11},null,"B-",null,null,null,{"$f":"M16+1","v":11},{"$f":"M16+C19","v":11},"-",{"$f":"IF(L19=M19,M19,L19&N19&M19)","v":11},1,{"$f":"$Q$6&$S$5&H18","v":"Schedule "}]
[{"$f":"H20&P20","v":"B-2"},{"$f":"'B-2'!A2","v":"Production Adjustment"},1,"No","Yes",12,null,"B-",null,null,null,{"$f":"M19+1","v":12},{"$f":"M19+C20","v":12},"-",{"$f":"IF(L20=M20,M20,L20&N20&M20)","v":12},{"$f":"P19+1","v":2},{"$f":"$Q$6&$S$5&H19","v":"Schedule B-"}]
["B-3",{"$f":"'B-3'!A2","v":"Accumulated Depreciation Related to Proposed Depreciation Rates"},1,"No","Yes",13,null,"B-",null,null,null,{"$f":"M20+1","v":13},13,"-",{"$f":"IF(L21=M21,M21,L21&N21&M21)","v":13},{"$f":"P20+1","v":3},{"$f":"$Q$6&$S$5&H20","v":"Schedule B-"}]
["B-4",{"$f":"'B-4'!A2","v":"Accumulated Deferred Income Taxes Related to Proposed Depreciation Rates"},1,"No","Yes",14,null,"B-",null,null,null,14,14,"-",14,{"$f":"P21+1","v":4},{"$f":"$Q$6&$S$5&H21","v":"Schedule B-"}]
["B-5",{"$f":"'B-5'!A2","v":"Electric Plant Held For Future Use"},1,"No","Yes",15,null,"B-",null,null,null,15,15,null,15,5]
[null,null,null,null,null,null,null,"B-",null,null,null,{"$f":"M23+1","v":16},15,"-","16-15",6]
[null,null,null,null,null,null,null,"B-",null,null,null,16,15,"-","16-15",7]
[null,null,null,null,null,null,null,"B-",null,null,null,16,15,"-","16-15",8]
[null,null,null,null,null,null,null,"B-",null,null,null,16,15,"-","16-15",8]
[]
[null,"Net Operating Income Adjustments"]
[{"$f":"H30&P30","v":"C-1"},{"$f":"'C-1'!A2","v":"Temperature Normalization"},1,"No","No",{"$f":"O30","v":16},null,"C-",null,null,null,{"$f":"M27+1","v":16},{"$f":"M27+C30","v":16},"-",{"$f":"IF(L30=M30,M30,L30&N30&M30)","v":16},1,{"$f":"$Q$6&$S$5&H30","v":"Schedule C-"}]
[{"$f":"H31&P31","v":"C-2"},{"$f":"'C-2 '!A2","v":"Bad Debt Expense"},1,"No","Yes",17,null,"C-",null,null,null,{"$f":"M30+1","v":17},{"$f":"M30+C31","v":17},"-",{"$f":"IF(L31=M31,M31,L31&N31&M31)","v":17},{"$f":"P30+1","v":2},{"$f":"$Q$6&$S$5&H30","v":"Schedule C-"},null,null,null,1]
["C-3",{"$f":"'C-3'!A2","v":"Incentive Compensation"},1,"No","Yes",18,null,"C-",null,null,null,{"$f":"M31+1","v":18},18,"-",18,{"$f":"P31+1","v":3},"Schedule C-",null,null,null,{"$f":"U31+1","v":2}]
["C-4",{"$f":"'C-4'!A2","v":"Interest on Customer Deposits"},1,"No","Yes",19,null,"C-",null,null,null,19,19,"-",19,4,"Schedule C-",null,null,null,{"$f":"U32+1","v":3}]
["C-5",{"$f":"'C-5'!A2","v":"Payroll Expense"},1,"No","Yes",20,null,"C-",null,null,null,20,20,"-",20,5,"Schedule C-"]
["C-6",{"$f":"'C-6'!A2","v":"Investment Plan Expense"},1,"No","Yes",21,null,"C-",null,null,null,{"$f":"M34+1","v":21},21,"-",21,6,"Schedule C-",null,null,null,{"$f":"U33+1","v":4}]
["C-7",{"$f":"'C-7'!A2","v":"Power Costs"},1,"No","Yes",22,null,"C-",null,null,null,22,22,"-",22,7,"Schedule C-",null,null,null,5]
["C-8",{"$f":"'C-8'!A2","v":"Montana Electric Energy Tax"},1,"No","Yes",23,null,"C-",null,null,null,23,23,"-",23,8,"Schedule C-",null,null,null,6]
["C-9",{"$f":"'C-9 P2'!A2","v":"Storm Damage Expense"},2,"No","Yes","24-25",null,"C-",null,null,null,24,25,"-","24-25",9,"Schedule C-",null,null,null,{"$f":"U37+1","v":7}]
["C-10",{"$f":"'C-10'!A2","v":"White River Amortization Expense"},1,"No","Yes",26,null,"C-",null,null,null,26,26,"-",26,10,"Schedule C-",null,null,null,8]
["C-11",{"$f":"'C-11'!A2","v":"Production Adjustment"},1,"No","Yes",27,null,"C-",null,null,null,27,27,"-",27,11,"Schedule C-",null,null,null,9]
["C-12",{"$f":"'C-12 '!A2","v":"Depreciation and Amortization Expense at Proposed New Depreciation Rates"},1,"No","Yes",28,null,"C-",null,null,null,28,28,"-",28,12,"Schedule C-",null,null,null,10]
["C-13",{"$f":"'C-13 Int Sync'!A2","v":"Interest Synchronization"},1,"No","Yes",29,null,"C-",null,null,null,29,29,"-",29,13,"Schedule C-",null,null,null,11]
["C-14",{"$f":"'C-14 '!A2","v":"Pension Expense"},1,"No","Yes",30,null,"C-",null,null,null,{"$f":"M42+1","v":30},30,"-",{"$f":"IF(L43=M43,M43,L43&N43&M43)","v":30},14,{"$f":"$Q$6&$S$5&H43","v":"Schedule C-"},null,null,null,12]
["C-15",{"$f":"'C-15'!A2","v":"Environmental Remediation"},1,"No","Yes",{"$f":"O44","v":31},null,"C-",null,null,null,{"$f":"M43+1","v":31},31,"-",{"$f":"IF(L44=M44,M44,L44&N44&M44)","v":31},15,{"$f":"$Q$6&$S$5&H44","v":"Schedule C-"},null,null,null,13]
["C-16",{"$f":"'C-16'!A2","v":"Credit Card Payment Processing Costs"},1,"No","Yes",{"$f":"O45","v":32},null,"C-",null,null,null,{"$f":"M44+1","v":32},32,"-",{"$f":"IF(L45=M45,M45,L45&N45&M45)","v":32},{"$f":"P44+1","v":16},{"$f":"$Q$6&$S$5&H45","v":"Schedule C-"},null,null,null,14]
[null,null,null,null,null,null,null,"C-",null,null,null,{"$f":"M43+1","v":31},{"$f":"M43+C44","v":31}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"M44+1","v":32},{"$f":"M42+C47","v":29},"-",{"$f":"IF(L47=M47,M47,L47&N47&M47)","v":"32-29"}]
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[]
[null,"Total Pages (including Contents page)",{"$f":"SUM(C9:C48)+1","v":32}]

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["Calculation of Revenue Deficiency (Sufficiency)",null,null,null,null,null,null,null,null,null,"Schedule A "]
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["Test Year Ended September 30, 2016",null,null,null,null,null,null,null,null,null,"Page 1 of 2"]
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[4,null,"Adjusted net operating income",null,"C ",null,{"$f":"'C'!E42","v":302305321.57731676},null,{"$f":"'C'!I42","v":327940092.00847912},null,{"$f":"I14-G14","v":25634770.431162357}]
[5,null,"Net operating income deficiency",null,null,null,{"$f":"G13-G14","v":92276970.422683239},null,{"$f":"I13-I14","v":43786238.991520882},null,{"$f":"I15-G15","v":-48490731.431162357}]
[6,null,"Gross revenue conversion factor",null,"A-1 ",null,{"$f":"'A-1'!$G$20","v":0.61905100000000002},null,{"$f":"'A-1'!K20","v":0.61905100000000002}]
[7,null,"Revenue deficiency (Sufficiency)",null,null,null,{"$f":"ROUND(G15/G16,0)","v":149061984},null,{"$f":"ROUND(I15/I16,0)","v":70731231},null,{"$f":"I17-G17","v":-78330753}]
[8,null,"Sales from Resale - Firm",null,null,null,406089.5577419175,null,405142.80924519908,null,{"$f":"I18-G18","v":-946.74849671841366}]
[9,null,"Net Revenue Requirement Deficiency",null,null,null,{"$f":"G17-G18","v":148655894.44225809},null,{"$f":"I17-I18","v":70326088.190754801},null,{"$f":"K17-K18","v":-78329806.251503289}]
[]
[]
["Notes and Source"]
["Amounts in Column A are from PSE's original filing.  Company revisions contained in its April 3, 2017 supplemental filing are "]
["treated as adjustments to PSE's original filing for purposes of this presentation."]
[]
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[null,null,"Gross Revenue Conversion Factor Difference:"]
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[{"$f":"A59+1","v":36},null,"Revenue Requirement Calculated on Schedule A ",null,"A",null,null,null,null,null,null,null,{"$f":"A!I17","v":70731231}]
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[]
["Notes and Source"]
["Pre-tax return computed using Gross Revenue Conversion Factor"]

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["Notes and Source"]
["Col. A: ",null,"PSE Exhibit__(KJB-3), page 3"]
["Col. C:",null,"Derived from Column B"]
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["Notes and Source"]
["Col.A: PSE Exhibit__(KJB-4), page 1 of 6"]
["Col.B: Schedule B.1 "]

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[null,null,"Power Costs"]
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[{"$f":"A23+1","v":11},null,"Other Power Supply Expenses",null,135758889.74024761,null,{"$f":"C.1!E23","v":52719.383396068071},null,135811609.12364367,null,null,null,135811609.12364367]
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[]
["Notes and Source"]
["Col.A:",null,"PSE Exhibit No. __(KJB-4), page 1 of 6"]
["Col.B:",null,"Schedule C.1 "]
["Col.C:",null,"Col.A + Col.B"]

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[]
["Line No.",null,"Description",null,"Public Counsel Adjustments",null,"Temperature Normalization","Bad Debt Expense","Incentive Compensation","Interest on Customer Deposits","Payroll Expense","Investment Plan","Power Costs","Montana Electric Energy Tax","Storm Damage Expense","White River Amortization Expense","Production Adjustment","Depreciation & Amortization Expense Under Proposed Rates","Interest Synchronization","Pension Expense","Environmental Remediation","Credit Card Payment Processing Costs"]
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[{"$f":"A10+1","v":2},null,"Sales from Resale - Firm Special Contract",null,{"$f":"SUM(G11:Z11)","v":0}]
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[null,null,"Power Costs"]
[{"$f":"A14+1","v":6},null,"Fuel ",null,{"$f":"SUM(G17:Z17)","v":-3067477.3275986314},null,null,null,null,null,null,null,{"$f":"'C-7'!$K$17+'C-7'!$K$18","v":-3067477.3275986314}]
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[{"$f":"A18+1","v":8},null,"Wheeling",null,-13979.629664987326,null,null,null,null,null,null,null,{"$f":"'C-7'!K21","v":-13979.629664987326}]
[{"$f":"A19+1","v":9},null,"Residential Exchange",null,0]
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[12,null,"Other Power Supply Expenses",null,{"$f":"SUM(G23:Z23)","v":52719.383396068071},null,null,null,{"$f":"'C-3'!I13","v":81703.895147565287},null,{"$f":"'C-5'!I13","v":-27613.482050731778},null,null,null,null,null,{"$f":"'C-11'!E11","v":-1371.029700765439}]
[13,null,"Transmission Expense",null,10723.122709114105,null,null,null,{"$f":"'C-3'!I14","v":35270.013911031187},null,{"$f":"'C-5'!I14","v":-24546.891201917082}]
[14,null,"Distribution Expense",null,68316.338642762974,null,null,null,{"$f":"'C-3'!I15","v":96476.09303942509},null,{"$f":"'C-5'!I15","v":-28159.754396662116}]
[15,null,"Customer Accounts Expenses",null,{"$f":"SUM(G26:Z26)","v":-1754557.9957509874},null,null,{"$f":"'C-2 '!E10","v":-202638},{"$f":"'C-3'!I16","v":44487.229762432631},{"$f":"'C-4'!E13","v":68434.681874553295},{"$f":"'C-5'!I16","v":-7487.8827775698155},null,null,null,null,null,null,null,null,null,null,{"$f":"'C-16'!H14","v":-1657354.0246104035}]
[16,null,"Customer Service Expenses",null,1297.6057501775449,null,null,null,{"$f":"'C-3'!$I$17+'C-3'!$I$18","v":6255.2509297165616},null,{"$f":"'C-5'!$I$17+'C-5'!$I$18","v":-4957.6451795390167}]
[17,null,"Conservation Amortization",null,0]
[18,null,"Administrative & General Expense",null,-1158789.0400210575,null,null,null,{"$f":"'C-3'!I19","v":105915.80378552829},null,{"$f":"'C-5'!I19","v":-98186.065364394337},{"$f":"'C-6'!E10","v":-15134},null,null,null,null,{"$f":"'C-11'!E12","v":95.411673645024152},null,null,{"$f":"'C-14 '!I12","v":-1151480.1901158364}]
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[20,null,"Amortization",null,-126477.78360757651,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'C-12 '!I28","v":-126477.78360757651}]
[21,null,"Amortization of Property Gain/Loss",null,-1572629.1273413335,null,null,null,null,null,null,null,null,null,{"$f":"'C-9 P1'!E12","v":-1440528.5583333317},{"$f":"'C-10'!E13","v":-135536.00000000186},{"$f":"'C-11'!E14","v":3435.4309920000474}]
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[23,null,"ASC 815",null,0]
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[25,null,"PRE-TAX OPERATING EXPENSES",null,{"$f":"E21+SUM(E23:E35)","v":-36358029.518662222},null,{"$f":"G21+SUM(G23:G35)","v":0},{"$f":"H21+SUM(H23:H35)","v":-202638},{"$f":"I21+SUM(I23:I35)","v":411467.79398678767},68434.681874553295,-214342.6572561106,-15134,-4289344.5697069466,-24331.181348305894,-1440528.5583333317,-135536.00000000186,2501.7692192671011,-27137608.115001731,0,-1151480.1901158364,-572136.46737016214,-1657354.0246104035]
[26,null,"PRE-TAX OPERATING INCOME",null,{"$f":"E14-E36","v":39343446.431162126},null,{"$f":"G14-G36","v":0},202638,-411467.79398678767,-68434.681874553295,214342.6572561106,15134,7274761.4822068494,24331.181348305894,1440528.5583333317,135536.00000000186,-2501.7692192671011,27137608.115001731,0,1151480.1901158364,572136.46737016214,1657354.0246104035]
[27,null,"Income Taxes",null,{"$f":"SUM(G38:Z38)","v":13708676},null,{"$f":"ROUND(G37*D43,0)","v":0},{"$f":"ROUND(H37*D43,0)","v":70923},{"$f":"ROUND(I37*D43,0)","v":-144014},{"$f":"ROUND(J37*E43,0)","v":0},{"$f":"ROUND(K37*D43,0)","v":75020},{"$f":"ROUND(L37*D43,0)","v":5297},{"$f":"ROUND(M37*D43,0)","v":2546167},{"$f":"ROUND(N37*D43,0)","v":8516},{"$f":"ROUND(O37*D43,0)","v":504185},{"$f":"ROUND(P37*D43,0)","v":47438},{"$f":"ROUND(Q37*D43,0)","v":-876},{"$f":"ROUND(R37*D43,0)","v":9498163},{"$f":"'C-13 Int Sync'!E23","v":-85483},{"$f":"ROUND(T37*D43,0)","v":403018},{"$f":"ROUND(U37*D43,0)","v":200248},{"$f":"ROUND(V37*D43,0)","v":580074}]
[28,null,"TOTAL OPERATING EXPENSES",null,{"$f":"E36+E38","v":-22649353.518662222},null,{"$f":"G36+G38","v":0},{"$f":"H36+H38","v":-131715},267453.79398678767,68434.681874553295,-139322.6572561106,-9837,-1743177.5697069466,-15815.181348305894,-936343.55833333172,-88098.000000001863,1625.7692192671011,-17639445.115001731,-85483,-748462.19011583645,-371888.46737016214,-1077280.0246104035]
[29,null,"OPERATING INCOME",null,{"$f":"E37-E38","v":25634770.431162126},null,{"$f":"G37-G38","v":0},{"$f":"H37-H38","v":131715},-267453.79398678767,-68434.681874553295,139322.6572561106,9837,4728594.4822068494,15815.181348305894,936343.55833333172,88098.000000001863,-1625.7692192671011,17639445.115001731,85483,748462.19011583645,371888.46737016214,1077280.0246104035]
[]
["Notes and Source"]
["Line 15: Federal Income Tax Rate",null,null,0.35]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,"Per Public Counsel"]
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[]
["Notes and Source"]
["Lines 1-6: PSE Exhibit__(KJB-3), page 2"]
["Lines 7-12: Per the recommendation of Public Counsel witness J. Randall Woolridge"]

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[2,null,"White River Plant In Service FERC 101",null,18825.34,null,18825.34,null,{"$f":"E13-G13","v":0}]
[3,null,"White River Future Use Plant 105",null,26606.68,null,26606.68,null,0]
[4,null,"Total White River",null,{"$f":"SUM(E12:E14)","v":59388483.730000004},null,{"$f":"SUM(G12:G14)","v":59795091.730000004},null,{"$f":"E15-G15","v":-406608}]
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[5,null,"Accumulated Amortization ",null,-42958950.335546754,null,-43026718.335546739,null,{"$f":"E17-G17","v":67767.999999985099}]
[6,null,"Deferred Income Tax Liability",null,-5734435.0433821985,null,-5853029.717275939,null,118594.6738937404]
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[]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 14.11 from PSE's supplemental filing"]
["Col. B: Amounts from Adjustment No. 7.11 from PSE's original filing"]

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[]
[]
[]
["Notes and Source"]
["A: See Schedule C-12"]

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[7,"2018-06-30",null,0,null,-2261467.3429168109,0,-2261467.3429168109,null,0,null,13568804.057500865,-13568804.057500865,null,0,13568804.057500865,null,13568804.057500865,null,-4749081.4201253029,null,791513.57002088428]
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[10,"2018-09-30",null,0,null,-2261467.3429168109,0,-2261467.3429168109,null,0,null,20353206.086251296,-20353206.086251296,null,0,20353206.086251296,null,20353206.086251296,null,-7123622.1301879529,null,791513.57002088241]
[11,"2018-10-31",null,0,null,-2261467.3429168109,0,-2261467.3429168109,null,0,null,22614673.429168105,-22614673.429168105,null,0,22614673.429168105,null,22614673.429168105,null,-7915135.7002088362,null,791513.57002088334]
[12,"2018-11-30",null,0,null,-2261467.3429168109,0,-2261467.3429168109,null,0,null,24876140.772084914,-24876140.772084914,null,0,24876140.772084914,null,24876140.772084914,null,-8706649.2702297196,null,791513.57002088334]
[13,"2018-12-31",null,0,null,-2261467.3429168109,0,-2261467.3429168109,null,0,null,27137608.115001723,-27137608.115001723,null,0,27137608.115001723,null,27137608.115001723,null,-9498162.840250602,null,791513.57002088241]
[14,"Sum/Average",null,null,null,{"$f":"SUM(F16:F27)","v":-27137608.115001723},null,{"$f":"SUM(H16:H27)","v":-27137608.115001723},null,null,null,{"$f":"(L15+L27+SUM(L15:L26)*2)/24","v":13568804.057500863},{"$f":"(M15+M27+SUM(M15:M26)*2)/24","v":-13568804.057500863},null,null,null,null,null,null,{"$f":"(T15+T27+SUM(T16:T26)*2)/24","v":-4749081.4201253019}]
[]
[]
["Notes and Source"]
["Col. B, line 2: Amount derived by dividing Public Counsel adjustment to depreciation expense on Schedule C-12 by 12"]

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[]
[null,null,null,null,null,null,null,null,"Date "]
["Line",null,"PP Asset",null,null,null,"Vintage",null,"Recorded in"]
["No.",null,"Number",null,"Description",null,"Year",null,"PHFFU*",null,"Amount",null,"Reference"]
[]
[1,null,39060,null,"BPA Kitsap Naval Trans Plant Land RTS",null,1992,null,"1992-12-31",null,-147139.47,null,"A"]
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[]
[]
[]
["Notes and Source"]
["A: Amounts from the revised response to INCU No. 063"]
[]
["* See the response to INCU No. 067"]

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[null,null,"NOT USED FOR ELECTRIC OPERATIONS"]

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["Notes and Source"]
["A: Adjustment derived from Adjustment No. 13.08E from PSE's supplemental filing and calculated below:"]
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[]
[2,null,"Test Period Revenues",null,2395339771.079999,null,201125741.739999,null,47841338.950000003,null,324382.2,null,{"$f":"E22-G22-I22-K22","v":2146048308.1900001},null,{"$f":"M22","v":2146048308.1900001}]
[3,null,"Temperature Normalization Adjustment",null,null,null,null,null,null,null,null,null,28313253,null,0]
[4,null,"Normalized Test Period Revenues",null,null,null,null,null,null,null,null,null,{"$f":"M22+M23","v":2174361561.1900001},null,{"$f":"O22+O23","v":2146048308.1900001}]
[5,null,"Proforma Bad Debt Rate",null,null,null,null,null,null,null,null,null,{"$f":"Q38","v":7.1569999999999993E-3},null,{"$f":"Q38","v":7.1569999999999993E-3}]
[6,null,"Proforma Bad Debts",null,null,null,null,null,null,null,null,null,{"$f":"ROUND(M24*M25,0)","v":15561906},null,{"$f":"ROUND(O24*O25,0)","v":15359268}]
[7,null,"Uncollectibles Charged to Expense in Test Year",null,null,null,null,null,null,null,null,null,16407059.630000001,null,16407059.630000001]
[8,null,"Increase (Decrease) Uncollectibles Expense",null,null,null,null,null,null,null,null,null,{"$f":"M26-M27","v":-845153.63000000082},null,{"$f":"O26-O27","v":-1047791.6300000008},null,{"$f":"O28-M28","v":-202638}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net"]
[null,null,null,null,null,null,null,null,"Sales ",null,"Other",null,"Sales",null,"Revenues",null,"Percent"]
[null,null,null,null,"Net ",null,"Gross",null,"For Resale",null,"Operating",null,"For Resale",null,"Sales to ",null,"Writeoffs "]
[null,null,null,null,"Writeoffs",null,"Revenues",null,"Other",null,"Revenue",null,"Firm",null,"Customers",null,"to Revenue"]
[null,null,null,null,"September",null,"May",null,"May",null,"May",null,"May",null,"May"]
[9,null,"12 ME 9/30/2013 AND 5/31/2013",null,13270215.639999984,null,2127321374.8900001,null,29723813.52,null,3626759.2399999974,null,352508.76,null,{"$f":"G35-I35-K35-M35","v":2093618293.3700001},null,{"$f":"ROUND(E35/O35,6)","v":6.3379999999999999E-3}]
[10,null,"12 ME 9/30/2015 AND 5/31/2015",null,13381338.190000001,null,2006366630.26,null,33059229.91,null,65827878.809999995,null,321888.03000000003,null,{"$f":"G36-I36-K36-M36","v":1907157633.51},null,{"$f":"ROUND(E36/O36,6)","v":7.0159999999999997E-3}]
[11,null,"12 ME 9/30/2016 AND 5/31/2016",null,17507852.960000001,null,2204873602.5399995,null,51568623.43,null,-4047083.2700000033,null,323282.82,null,2157028779.5599995,null,8.1169999999999992E-3]
[12,null," 3-Year of Net Write Off Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Q35:Q37)","v":7.1569999999999993E-3}]

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[2,null,"Other Power Supply",null,1565461.22893321,null,1483757.3337856447,null,{"$f":"E13-G13","v":81703.895147565287}]
[3,null,"Transmission",null,692669.04950833111,null,657399.03559729992,null,35270.013911031187]
[4,null,"Distribution",null,1842545.3924215012,null,1746069.2993820761,null,96476.09303942509]
[5,null,"Customer Accounts",null,842186.36225123261,null,797699.13248879998,null,44487.229762432631]
[6,null,"Customer Service",null,107443.71395013717,null,102018.92658053512,null,5424.7873696020542]
[7,null,"Sales",null,16130.092834759536,null,15299.629274645029,null,830.46356011450735]
[8,null,"Administrative & General",null,2112756.4067951208,null,2006840.6030095925,null,105915.80378552829]
[9,null,"Total",null,{"$f":"SUM(E12:E19)","v":7519849.2795648947},null,{"$f":"SUM(G12:G19)","v":7132694.3005338134},null,{"$f":"SUM(I12:I19)","v":387154.97903108213}]
[]
[10,null,"Payroll Tax Expense",null,472236.47875177953,null,447923.66379607399,null,{"$f":"E22-G22","v":24312.814955705544}]
[]
[11,null,"Net Impact on Operating Expenses",null,null,null,null,null,{"$f":"I20+I22","v":411467.79398678767}]
[]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 13.09E from PSE's supplemental filing"]
["Col. B: Amounts from Adjustment No. 6.09E from PSE's original filing"]

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[3,null,"Adjustment to Interest on Customer Deposits",null,{"$f":"E11-E12","v":68434.681874553295},null,"L1 - L2"]
[]
[]
["Notes and Source"]
["A: Amount from Adjustment No. 13.11E from PSE's supplemental filing"]
["B: Amount from Adjustment No. 6.11E from PSE's original filing"]

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[3,null,"Transmission",null,9172906.2088294737,null,9197453.1000313908,null,-24546.891201917082]
[4,null,"Distribution",null,24400551.446550019,null,24428711.200946681,null,-28159.754396662116]
[5,null,"Customer Accounts",null,11152893.808019754,null,11160381.690797323,null,-7487.8827775698155]
[6,null,"Customer Service",null,1422849.8356199341,null,1427346.657537359,null,-4496.8219174249098]
[7,null,"Sales",null,213614.34113897898,null,214075.16440109309,null,-460.82326211410691]
[8,null,"Administrative & General",null,27978916.317603432,null,28077102.382967826,null,-98186.065364394337]
[9,null,"Total",null,{"$f":"SUM(E12:E19)","v":99584184.936133325},null,{"$f":"SUM(G12:G19)","v":99791345.468503729},null,{"$f":"SUM(I12:I19)","v":-207160.53237040716}]
[]
[10,null,"Payroll Tax Expense",null,6619997.5749932379,null,6627179.6998789413,null,{"$f":"E22-G22","v":-7182.124885703437}]
[]
[]
[]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 13.16E from PSE's supplemental filing"]
["Col. B: Amounts from Adjustment No. 6.16E from PSE's original filing"]

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[null,null,null,null,"(A)"]
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[1,null,"Adjustment to Investment Plan Expense",null,{"$f":"I42","v":-15134},null,"A"]
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[]
["Notes and Source"]
["Col. B: Amounts below from Adjustment No. 13.17E from PSE's supplemental filing"]
["Col. C: Amounts below from Adjustment No. 6.17E from PSE's original filing"]
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[null,null,null,null,"PSE",null,"PSE"]
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[null,null,null,null,"Rate Year",null,"Rate Year",null,"Counsel"]
[null,null,"Description",null,"Amount",null,"Amount",null,"Adjustment",null,"Reference"]
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[3,null,"Rate Year Non-Union Wage Increase Percentage",null,2.98E-2,null,3.3500000000000002E-2]
[4,null,"Rate Year Non-Union Wage Increase",null,{"$f":"ROUND(E22*E23,0)","v":223000},null,{"$f":"ROUND(G22*G23,0)","v":250687},null,null,null,"L2 x L3"]
[5,null,"Total Company Contribution for Management",null,{"$f":"E22+E24","v":7706207.9381920006},null,{"$f":"G22+G24","v":7733894.9381920006},null,null,null,"L2 + L4"]
[]
[null,null,"IBEW"]
[6,null,"Investment Plan Applicable to IBEW",null,2733666.2376000001,null,{"$f":"E28","v":2733666.2376000001}]
[7,null,"Rate Year IBEW Wage Increase Percentage",null,6.875E-3,null,6.875E-3]
[8,null,"Rate Year IBEW Wage Increase",null,{"$f":"ROUND(E28*E29,0)","v":18794},null,{"$f":"ROUND(G28*G29,0)","v":18794},null,null,null,"L6 x L7"]
[9,null,"Total Company Contribution for IBEW",null,{"$f":"E28+E30","v":2752460.2376000001},null,{"$f":"G28+G30","v":2752460.2376000001},null,null,null,"L6 + L8"]
[]
[null,null,"UA"]
[10,null,"Investment Plan Applicable to UA",null,1013154.9303599999,null,{"$f":"E34","v":1013154.9303599999}]
[11,null,"Rate Year UA Wage Increase Percentage",null,0.03,null,0.03]
[12,null,"Rate Year UA Wage Increase",null,{"$f":"ROUND(E34*E35,0)","v":30395},null,{"$f":"ROUND(G34*G35,0)","v":30395},null,null,null,"L10 x L11"]
[13,null,"Total Company Contribution for UA",null,{"$f":"E34+E36","v":1043549.9303599999},null,{"$f":"G34+G36","v":1043549.9303599999},null,null,null,"L10 + L12"]
[]
[null,null,"Total"]
[14,null,"Total Investment Plan Expense",null,{"$f":"E25+E31+E37","v":11502218.106152002},null,{"$f":"G25+G31+G37","v":11529905.106152002}]
[15,null,"Investment Plan Expense applicable to Operations Percentage",null,0.54659120593235488,null,0.54659120593235488]
[16,null,"Investment Plan Expense Applicable to Operations",null,{"$f":"ROUND(E40*E41,0)","v":6287011},null,{"$f":"ROUND(G40*G41,0)","v":6302145},null,{"$f":"E42-G42","v":-15134},null,"L14 x L15"]

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["Power Costs",null,null,null,null,null,null,null,null,null,"Schedule C-7"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Contents!A2","v":"Docket No. UE-170033"}]
["Test Year Ended September 30, 2016",null,null,null,null,null,null,null,null,null,"Page 1 of 1"]
[]
[null,null,null,null,null,null,"PSE",null,"PSE"]
[null,null,null,null,"State",null,"Supplemental",null,"As-Filed",null,"Public"]
["Line",null,null,null,"Utility ",null,"Rate Year",null,"Rate Year",null,"Counsel"]
["No.",null,"Description",null,"Tax Rate*",null,"Amount",null,"Amount",null,"Adjustment"]
[null,null,null,null,null,null,"(A)",null,"(B)",null,"(C)"]
[null,null,"Operating Revenues"]
[1,null,"447 - Sales For Resale",null,null,null,-30144357.521027263,null,-28431646.31934049,null,{"$f":"I12-G12","v":1712711.2016867734}]
[2,null,"Purchases/Sales of Non-Core Gas",null,null,null,-16861340.101014063,null,-15588634.390200933,null,{"$f":"I13-G13","v":1272705.7108131293}]
[3,null,"Total",null,null,null,{"$f":"G12+G13","v":-47005697.62204133},null,{"$f":"I12+I13","v":-44020280.709541425},null,{"$f":"K12+K13","v":2985416.9124999028}]
[]
[null,null,"Production Expenses"]
[{"$f":"A14+1","v":4},null,"501 - Steam Fuel",null,null,null,77830126.592808247,null,79063626.165677711,null,{"$f":"G17-I17","v":-1233499.5728694648}]
[{"$f":"A17+1","v":5},null,"547 - Fuel",null,null,null,126746562.74003057,null,128580540.49475974,null,{"$f":"G18-I18","v":-1833977.7547291666}]
[{"$f":"A18+1","v":6},null,"555 - Purchased Power",null,null,null,432206965.37104094,null,433414852.98348427,null,-1207887.6124433279]
[7,null,"557 - Other Power Expense",null,null,null,9504882.1414623018,null,9504882.1414623018,null,0]
[8,null,"565 - Wheeling",null,null,null,108560757.9292355,null,108574737.55890049,null,-13979.629664987326]
[9,null,"Production O&M Expense",null,null,null,135482345.97367546,null,135482345.97367546,null,0]
[10,null,"Trans. Exp. Including 500kV O&M",null,null,null,645351.73745011003,null,645351.73745011003,null,0]
[11,null,"456-1 - Variable Transmission Income - Colstrip, 3rd AC and NI",null,null,null,-9692025.729682086,null,-9692025.729682086,null,0]
[12,null,"Equity Return on Centralia Transition Coal PPA",null,null,null,4769481.1386719989,null,4769481.1386719989,null,0]
[13,null,"Increase (Decrease) in Power Costs",null,null,null,{"$f":"SUM(G17:G25)","v":886054447.89469314},null,{"$f":"SUM(I17:I25)","v":890343792.46440005},null,{"$f":"SUM(K17:K25)","v":-4289344.5697069466}]
[]
[]
[{"$f":"A26+1","v":14},null,"State Utility Tax Savings Related to Line 10",null,{"$f":"'A-1'!E14","v":3.8733999999999998E-2},null,{"$f":"G24*E29","v":-375410.92461350589},null,{"$f":"I24*E29","v":-375410.92461350589},null,{"$f":"G29-I29","v":0}]
[]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 13.16E from PSE's supplemental filing"]
["Col. B: Amounts from Adjustment No. 6.16E from PSE's original filing"]
[]
["* See Schedule A-1"]

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[null,null,null,null,"PSE",null,"PSE"]
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[null,null,null,null,"(A)",null,"(B)",null,"(C)"]
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[1,null,"Rate Year KWh",null,4224063645.7362509,null,4295103591.2787495]
[2,null,"Transmission Line Loss % for WECC",null,0.05,null,0.05]
[3,null,"WETT Tax Rate",null,1.4999999999999999E-4,null,1.4999999999999999E-4]
[4,null,"WETT Tax",null,{"$f":"E12*(1-E13)*E14","v":601929.06951741572},null,{"$f":"G12*(1-G13)*G14","v":612052.26175722177}]
[5]
[6,null,"EEELT Tax Rate",null,2.0000000000000001E-4,null,2.0000000000000001E-4]
[7,null,"EEELT Tax",null,{"$f":"E12*E17","v":844812.72914725018},null,{"$f":"G12*G17","v":859020.7182557499}]
[8]
[9,null,"Restated Energy Tax",null,{"$f":"E15+E18","v":1446741.7986646658},null,{"$f":"G15+G18","v":1471072.9800129717},null,{"$f":"E20-G20","v":-24331.181348305894}]
[]
[null,null,null,null," "]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 14.02 from PSE's supplemental filing"]
["Col. B: Amounts from Adjustment No. 7.02 from PSE's original filing"]

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["Storm Damage Expense",null,null,null,null,null,null,null,"Schedule C-9"]
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[null,null,null,null,"(A)"]
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[1,null,"Adjustment to Amortization of Storm Damage Expense",null,{"$f":"I44","v":2579170.7950000018},null,"Line 12"]
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[]
[]
["Notes and Source"]
["Col. B: Amounts below from Adjustment No. 14.05 from PSE's supplemental filing"]
["Col. C: Amounts below from Adjustment No. 7.05 from PSE's original filing",null,null,null,"PSE",null,"PSE"]
[null,null,null,null,"Supplemental",null,"As-Filed",null,"Public"]
[null,null,null,null,"Rate Year",null,"Rate Year",null,"Counsel"]
[null,null,"Description",null,"Amount",null,"Amount",null,"Adjustment"]
[null,null,null,null,"(B)",null,"(C)",null,"(D)"]
[null,null,"DEFERRED BALANCES FOR UE-090704 4 YEAR AMORTIZATION "]
[null,null,"AT START OF RATE YEAR (01/31/2018):"]
[2,null,"2010 STORM DAMAGE",null,-12560038.23,null,-12560038.23]
[{"$f":"A24+1","v":3},null,"2010 STORM DAMAGE PENDING APPROVAL",null,50185.88,null,50185.88]
[{"$f":"A25+1","v":4},null,"2014 STORM DAMAGE-PENDING APPROVAL",null,18185672.66,null,18185672.66]
[5,null,"2015 STORM DAMAGE-PENDING APPROVAL",null,24157767.119999997,null,24157767.119999997]
[6,null,"2016 STORM DAMAGE-PENDING APPROVAL",null,10432666.539999999,null,8269006]
[null,null,null,null,8153022.6400000062,null,0]
[{"$f":"A28+1","v":7},null,"TOTAL ",null,{"$f":"SUM(E24:E29)","v":48419276.610000007},null,{"$f":"SUM(G24:G29)","v":38102593.43}]
[]
[{"$f":"A30+1","v":8},null,"ANNUAL AMORTIZATION (LINE 26 ÷ 48) x 12",null,{"$f":"(E30/48)*12","v":12104819.152500002},null,{"$f":"(G30/48)*12","v":9525648.3574999999}]
[]
[]
[null,null,"DEFERRED BALANCES FOR 10 YEAR AMORTIZATION AT"]
[null,null,"START OF RATE YEAR (01/31/18):"]
[{"$f":"A32+1","v":9},null,"12/13/06 WIND STORM ANNUAL AMORTIZATION",null,6632821,null,6632821]
[null,null,"ORIGINAL AMORT PERIOD FROM UE-072300 WAS 10 YEARS, NOV 2008 - OCT 2018"]
[]
[null,null,"DEFERRED BALANCES FOR 6 YEAR AMORTIZATION AT"]
[{"$f":"A37+1","v":10},null,"01/18/12 SNOW STORM - PENDING APPROVAL",null,60295490.299999997,null,60295490.299999997]
[{"$f":"A41+1","v":11},null,"ANNUAL AMORTIZATION (LINE 37 ¸ 72 (6 YEARS) X 12)",null,{"$f":"(E41/72)*12","v":10049248.383333333},null,{"$f":"(G41/72)*12","v":10049248.383333333}]
[]
[{"$f":"A42+1","v":12},null,"TOTAL RATE YEAR AMORTIZATION (LINE 27 + LINE 34 + LINE 38)",null,{"$f":"E32+E37+E42","v":28786888.535833336},null,{"$f":"G32+G37+G42","v":26207717.740833335},null,{"$f":"E44-G44","v":2579170.7950000018}]

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[null,null,null,null,null,null,"Pubic",null,"Public"]
["Line",null,null,null,"Per",null,"Counsel",null,"Counsel"]
["No.","Description",null,null,"Puget",null,"Amount",null,"Adjustment"]
[1]
[{"$f":"A9+1","v":2},"NORMAL STORMS","Transmission","Distribution","Total"]
[3,"  TWELVE MONTHS ENDED 09/30/11",146577.86000000002,9324412.6900000013,{"$f":"SUM(C11:D11)","v":9470990.5500000007}]
[4,"  TWELVE MONTHS ENDED 09/30/12",330553.87999999983,11614287.549999999,11944841.429999998]
[5,"  TWELVE MONTHS ENDED 09/30/13",115489.18000000001,5128914.879999999,5244404.0599999987]
[6,"  TWELVE MONTHS ENDED 09/30/14",427808.19999999995,12676575.679999998,13104383.879999997]
[7,"  TWELVE MONTHS ENDED 09/30/15",718705.77,12394591.869999999,13113297.639999999]
[8,"  TWELVE MONTHS ENDED 09/30/16",506068.88000000006,10553488.410000002,11059557.290000003]
[9,"TOTAL NORMAL STORMS",{"$f":"SUM(C11:C16)","v":2245203.77},{"$f":"SUM(D11:D16)","v":61692271.079999998},{"$f":"SUM(E11:E16)","v":63937474.849999994}]
[10]
[11,"SIX-YEAR AVERAGE STORM EXPENSE FOR RATE YEAR (LINE 9 ÷ 6 YEARS)",{"$f":"C17/6","v":374200.62833333336},{"$f":"D17/6","v":10282045.18},{"$f":"+E17/6","v":10656245.808333332},null,{"$f":"E19","v":10656245.808333332},null,{"$f":"G19-E19","v":0}]
[12]
[13,"TEST YEAR  STORM DAMAGE EXPENSE (LINE 8)",{"$f":"C16","v":506068.88000000006},{"$f":"D16","v":10553488.410000002},{"$f":"E16","v":11059557.290000003},null,{"$f":"E21","v":11059557.290000003},null,{"$f":"G21-E21","v":0}]
[14]
[15,"INCREASE (DECREASE) OPERATING EXPENSE (LINE 11-LINE 14)",{"$f":"C19-C21","v":-131868.25166666671},{"$f":"D19-D21","v":-271443.23000000231},{"$f":"E19-E21","v":-403311.48166667111},null,{"$f":"G19-G21","v":-403311.48166667111},null,{"$f":"I19-I21","v":0}]
[]
[null,"CATASTROPHIC STORMS"]
[{"$f":"A23+3","v":18},"DEFERRED BALANCES FOR 4 YEAR AMORTIZATION "]
[]
[{"$f":"A26+1","v":19},"AT START OF RATE YEAR (01/31/2018):","Per Company",null,null,null,"Per Public Counsel"]
[20,"2010 STORM DAMAGE",{"$f":"'[2]Storm Cost Deferrals'!E12","v":-12560038.23}]
[21,"2010 STORM DAMAGE PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!E11","v":50185.88}]
[22,"2014 STORM DAMAGE-PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!E13","v":18185672.66}]
[23,"2015 STORM DAMAGE-PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!E14","v":24157767.119999997}]
[24,"2016 STORM DAMAGE-PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!E15","v":10432666.539999999}]
[25,"2017 STORM DAMAGE-PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!C16","v":8153022.6400000062}]
[26,"TOTAL (Lines 20 through 25)",{"$f":"SUM(C29:C34)","v":48419276.610000007}]
[27,"ANNUAL AMORTIZATION (LINE 26 / 4)",null,{"$f":"C35/4","v":12104819.152500002},null,null,{"$f":"D36","v":12104819.152500002},null,{"$f":"G36-D36","v":0}]
[28]
[29]
[30,"DEFERRED BALANCES FOR 10 YEAR AMORTIZATION AT"]
[31,"START OF RATE YEAR (01/31/18):"]
[32,"12/13/06 WIND STORM",{"$f":"'[2]Storm Cost Deferrals'!E23","v":6632821}]
[33,"ORIGINAL AMORT PERIOD FROM UE-072300 WAS 10 YEARS, NOV 2008 - OCT 2018"]
[34,"ANNUAL AMORTIZATION (LINE 33 ¸ 10 (01/2018 - 10/2018) x 10)",null,{"$f":"C41","v":6632821},null,null,{"$f":"D43","v":6632821},null,{"$f":"G43-D43","v":0}]
[35]
[36,"DEFERRED BALANCES FOR 6 YEAR AMORTIZATION AT",null,"6 Year",null,null,"10 Year"]
[37,"01/18/12 \"SNOWMAGEDDON\" SNOW STORM - PENDING APPROVAL",{"$f":"'[2]Storm Cost Deferrals'!E20","v":60295490.299999997},"Amortization",null,null,"Amortization"]
[38,"ANNUAL AMORTIZATION",null,{"$f":"C46/6","v":10049248.383333333},null,null,{"$f":"C46/10","v":6029549.0299999993},null,{"$f":"G47-D47","v":-4019699.3533333335}]
[39]
[40,"TOTAL RATE YEAR AMORTIZATION (LINE 27 + LINE 34 + LINE 38)",null,{"$f":"D36+D43+D47","v":28786888.535833336},null,null,{"$f":"G36+G43+G47","v":24767189.182500005},null,{"$f":"I36+I43+I47","v":-4019699.3533333335}]
[]
["Notes and Source"]
["Amounts above from Adjustment No. 14.05 from PSE's supplemental filing"]

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["White River Amortization Expense",null,null,null,null,null,"Schedule C-10"]
[null,null,null,null,null,null,{"$f":"Contents!A2","v":"Docket No. UE-170033"}]
[{"$f":"A!A4","v":"Test Year Ended September 30, 2016"},null,null,null,null,null,"Page 1 of 1"]
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["Line"]
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[null,null,null,null,"(A)"]
[]
[1,null,"Rate Year White River Amortization Expense - PSE Supplemental",null,6553640.5497812936,null,"A"]
[2,null,"Rate Year White River Amortization Expense - PSE As-Filed",null,6689176.5497812955,null,"B"]
[3,null,"Adjustment to White River Amortization Expense",null,{"$f":"E11-E12","v":-135536.00000000186},null,"L1 - L2"]
[]
[]
["Notes and Source"]
["A: Amount from Adjustment No. 14.11E from PSE's supplemental filing"]
["B: Amount from Adjustment No. 7.11E from PSE's original filing"]

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["Production Adjustment",null,null,null,null,null,null,null,null,null,null,null,"Schedule C-11"]
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["Line"]
["No.",null,"Description",null,"Amount"]
[null,null,null,null,"(A)"]
[]
[1,null,"Purchased and Interchanged Power Expense",null,{"$f":"M29","v":-21.237771121110598}]
[2,null,"Other Supply Expenses",null,{"$f":"M30","v":-1371.029700765439}]
[3,null,"Administrative & General Expense",null,{"$f":"SUM(M31:M33)","v":95.411673645024152}]
[]
[4,null,"Amortization of Property Gain/(Loss)",null,{"$f":"SUM(M40:M41)","v":3435.4309920000474}]
[]
[5,null,"Taxes Other Than Income",null,{"$f":"SUM(M36:M37)","v":363.19402550857922}]
[]
[6,null,"Net Impact on Pre Tax Operating Income",null,{"$f":"SUM(E10:E16)","v":2501.7692192671011}]
[]
[]
["Notes and Source"]
["Col. B: Amounts below from Adjustment No. 14.13 from PSE's supplemental filing"]
["Col. C: Amounts below from Adjustment No. 7.13 from PSE's original filing"]
[null,null,null,null,"PSE",null,"PSE",null,"Difference"]
[null,null,null,null,"Supplemental",null,"As-Filed",null,"Between",null,null,null,"Public"]
[null,null,null,null,"Rate Year",null,"Rate Year",null,"Supplmental",null,"Production",null,"Counsel"]
[null,null,null,null,"Amount",null,"Amount",null,"and As-Filed",null,"Factor",null,"Adjustment"]
[null,null,"Operating Expense",null,"(B)",null,"(C)",null,"(D)",null,"(E)",null,"(F)"]
[6,null,"Wages & Incentive - Other Power 557",null,140926.45741654641,null,140088.57636075636,null,{"$f":"E29-G29","v":837.88105579005787},null,2.5347000000000001E-2,null,{"$f":"-I29*K29","v":-21.237771121110598}]
[7,null,"Wages & Incentive - Production O&M",null,337826.02625572123,null,283735.61315888772,null,{"$f":"E30-G30","v":54090.413096833508},null,2.5347000000000001E-2,null,{"$f":"-I30*K30","v":-1371.029700765439}]
[8,null,"Benefits - A&G 926",null,8206061.1260157973,null,8209825.3455938548,null,-3764.2195780575275,null,2.5347000000000001E-2,null,95.411673645024152]
[9,null,"Worker's Comp - A&G 926",null,214071.82388560369,null,214071.82388560369,null,0,null,2.5347000000000001E-2,null,0]
[10,null,"Property Insurance - A&G 926",null,2763777.09,null,2763777.09,null,0,null,2.5347000000000001E-2,null,0]
[]
[null,null,"Other Taxes"]
[11,null,"Montana Energy Tax",null,1446741.7986646658,null,1471072.9800129717,null,{"$f":"E36-G36","v":-24331.181348305894},null,3.8393999999999998E-2,null,{"$f":"-I36*K36","v":934.17137668685643}]
[12,null,"Payroll Taxes",null,2119540.3036357597,null,2097013.8763986793,null,22526.42723708041,null,2.5347000000000001E-2,null,-570.97735117827722]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Amortization on Regulatory Assets (Excludes Power Regulatory Amortization",null,null,null,null,null,null,null,null,null,0]
[13,null,"White River Regulatory Asset",null,6553640.5497812936,null,6689176.5497812955,null,{"$f":"E40-G40","v":-135536.00000000186},null,2.5347000000000001E-2,null,3435.4309920000474]
[14,null,"Electron Unrecovered Assets",null,3786307.8400000003,null,3786307.8400000003,null,0,null,2.5347000000000001E-2,null,0]
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[{"$f":"A41+1","v":15},null,"Net Adjustment to Pre-Tax Operating Income",null,null,null,null,null,null,null,null,null,{"$f":"SUM(M29:M41)","v":2501.7692192671011}]

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[null,null,"Depreciation Expense"]
[1,null,"403 Electric Depreciation Expense",null,306788477.50481486,null,282038779.44132191,null,{"$f":"G13-E13","v":-24749698.063492954}]
[2,null,"403 Electric Portion of Common",null,13232378.856776908,null,10979268.527102081,null,{"$f":"G14-E14","v":-2253110.3296748269}]
[3,null,"403 Depreciation Expense on Assets Not Included in Study",null,55937.910695999999,null,55937.910695999999,null,0]
[4,null,"404 Depreciation Expense on Assets Not Included in Study",null,29770695.186882004,null,29770695.186882004,null,0]
[5,null,"Subtotal Depreciation Expense - Account 403",null,{"$f":"SUM(E13:E16)","v":349847489.45916981},null,{"$f":"SUM(G13:G16)","v":322844681.06600201},null,{"$f":"SUM(I13:I16)","v":-27002808.393167779}]
[]
[6,null,"403.1 Depreciation Expense - FAS 143 (Recovered in Rates)",null,1739313.9972498522,null,1730992.0590234764,null,{"$f":"G19-E19","v":-8321.9382263757288}]
[7,null,"403.1 Depreciation Expense - FAS 143 (Not Recovered in Rates)",null,0,null,0,null,0]
[8,null,"Subtotal Depreciation Expense - Account 403.1",null,{"$f":"E19+E20","v":1739313.9972498522},null,{"$f":"G19+G20","v":1730992.0590234764},null,{"$f":"I19+I20","v":-8321.9382263757288}]
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[9,null,"Total Depreciation Expense",null,{"$f":"E17+E21","v":351586803.45641965},null,{"$f":"G17+G21","v":324575673.12502551},null,{"$f":"I17+I21","v":-27011130.331394155},null,"L5 + L8"]
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[null,null,"Amortization Expense"]
[10,null,"411.10 Accretion Expense - ASC 410 (Recovered in Rates)",null,1820785.2132301694,null,1694307.4296225929,null,{"$f":"G26-E26","v":-126477.78360757651}]
[11,null,"411.10 Accretion Expense - ASC 410 (Not Recovered in Rates)",null,0,null,0,null,0]
[12,null,"Subtotal Accretion Expense - Account 411.10",null,{"$f":"E26+E27","v":1820785.2132301694},null,{"$f":"G26+G27","v":1694307.4296225929},null,{"$f":"I26+I27","v":-126477.78360757651}]
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[13,null,"Depreciation Expense 403 Associated With Fleet",null,539848.88443131489,null,539848.88443131489,null,{"$f":"G30-E30","v":0}]
[]
[14,null,"Total Depreciation & Amortization Expense",null,{"$f":"E23+E28+E30","v":353947437.55408114},null,{"$f":"G23+G28+G30","v":326809829.4390794},null,{"$f":"I23+I28+I30","v":-27137608.115001731},null,"L9 + L12 + L13"]
[]
[]
[]
["Notes and Source"]
["Col. A: Amounts from Adjustment No. 6.06E from PSE filing"]
["Col. B: Amounts calculated from the depreciation rates proposed by Public Counsel witness Roxie McCullar"]
["Col. C: Col. B - Col. A"]

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[{"$f":"A11+1","v":2},null,"Weighted Cost of Debt, per Public Counsel",null,{"$f":"[3]D!I30","v":2.9899999999999999E-2},null,"Schedule D "]
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[{"$f":"A13+1","v":3},null,"Interest Deduction for Tax Purposes",null,{"$f":"E11*E13","v":152673314.72076386},null,"L1 x L2"]
[]
[{"$f":"A15+1","v":4},null,"Interest Deduction per Company",null,152429076.7521854,null,"Note A"]
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[{"$f":"A17+1","v":5},null,"Increase (Decrease) in Deductible Interest",null,{"$f":"E15-E17","v":244237.96857845783},null,"L3 - L4"]
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[{"$f":"A19+1","v":6},null,"Federal Income Tax Rate",null,{"$f":"'[3]A-1'!I19","v":0.35}]
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[{"$f":"A21+1","v":7},null,"Increase (Decrease) to Federal Income Tax Expense",null,{"$f":"ROUND(-E19*E21,0)","v":-85483},null,"L5 x L6"]
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["Notes and Source:"]
["Note A: Amount from PSE's original filing (Adjustment 6.05) is used for this adjustment.  PSE's supplemental "]
[null,null,"electric filing in Adjustment No. 13.05 used an amount of $152,422,658."]

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["No.",null,"Description",null,"Company",null,"Counsel",null,"Adjustment"]
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[1,null,"Adjustment to Pension Expense",null,7934569.3772687921,null,{"$f":"M32","v":6783089.1871529557},null,{"$f":"G12-E12","v":-1151480.1901158364}]
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[]
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["Notes and Source"]
["Col. A: Amount from Adjustment No. 6.15E from PSE's filing"]
["Col. B: Amount derived from the amounts provided in the response to ICNU No. 056 and calculated below:"]
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[null,null,null,null,"2013 Qualified",null,"2014 Qualified",null,"2015 Qualified",null,"2016 Qualified"]
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[null,null,"Description",null,"Benefits",null,"Benefits",null,"Benefits",null,"Benefits",null,"Average"]
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[3,null,"Interest Cost",null,24753000,null,28039000,null,28088000,null,28689000]
[4,null,"Expected (Return) on Plan Assets",null,-40685000,null,-43252000,null,-45462000,null,-46814000]
[5,null,"Amortization of Prior Service Cost / (Credit)",null,-1573000,null,-1573000,null,-1573000,null,-1573000]
[6,null,"Amortization of Net Loss / Gain",null,20612000,null,13195000,null,20555000,null,15257000]
[7,null,"Net Periodic Pension Cost",null,{"$f":"SUM(E23:E27)","v":22392000},null,{"$f":"SUM(G23:G27)","v":13846000},null,{"$f":"SUM(I23:I27)","v":22895000},null,{"$f":"SUM(K23:K27)","v":14472000},null,{"$f":"AVERAGE(E28:K28)","v":18401250}]
[8,null,"O&M Percentage Allocation",null,0.54659120593235488,null,0.54659120593235488,null,0.54659120593235488,null,0.54659120593235488]
[9,null,"O&M Portion of Net Periodic Pension Cost",null,{"$f":"E28*E29","v":12239270.283237291},null,{"$f":"G28*G29","v":7568101.8373393854},null,{"$f":"I28*I29","v":12514205.659821264},null,{"$f":"K28*K29","v":7910267.9322530394}]
[10,null,"Electric Operations Allocation Percentage",null,0.6744,null,0.6744,null,0.6744,null,0.6744]
[11,null,"O&M Portion of Net Periodic Pension Cost For Electric Operations",null,{"$f":"E30*E31","v":8254163.8790152296},null,{"$f":"G30*G31","v":5103927.8791016815},null,{"$f":"I30*I31","v":8439580.29698346},null,{"$f":"K30*K31","v":5334684.6935114497},null,{"$f":"AVERAGE(E32:K32)","v":6783089.1871529557}]

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[1,null,"Deferred Costs Net of Site Specific Recoveries as of 9/30/2016",null,9596412.3000000007,null,{"$f":"E11","v":9596412.3000000007}]
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[2,null,"Recoveries from Insurance or Third Parties Through 9/30/2016",null,-5344209.3900000006,null,{"$f":"E13","v":-5344209.3900000006}]
[3,null,"Percentage to Allocate a Pro Rata Share of Insurance Proceeds and Third Parties",null,0.4647136502166862,null,1]
[4,null,"Share of Deferred Unassigned Recoveries as of 9/30/2016",null,{"$f":"E13*E14","v":-2483527.0531491903},null,{"$f":"G13*G14","v":-5344209.3900000006},null,null,null,"L2 x L3"]
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[5,null,"Deferred Costs Net of Site Specific and Unassigned Recoveries as of 9/30/2016",null,{"$f":"E11+E15","v":7112885.2468508109},null,{"$f":"G11+G15","v":4252202.91},null,null,null,"L1 + L4"]
[6,null,"Amortization Period (Years)",null,5,null,5]
[7,null,"Environmental Remediation Amortization Expense",null,{"$f":"E17/E18","v":1422577.0493701622},null,{"$f":"G17/G18","v":850440.58200000005},null,{"$f":"G19-E19","v":-572136.46737016214},null,"L5 / L6"]
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[null,null,null,null," "]
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["Notes and Source"]
["Cols. A&B: Amounts from Adjustment No. 6.19E from PSE's filing"]

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["Test Year Ended September 30, 2016",null,null,null,null,null,null,"Page 1 of 1"]
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[null,null,null,null,null,"Per",null,"Public"]
["Line",null,null,null,null,"Public",null,"Counsel"]
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[null,null,null,"(A)",null,"(B)",null,"(C)"]
[]
[1,"Customer Records & Collection Expense Deferral - Electric Operations",null,{"$f":"D23","v":2486031.0369156054},null,{"$f":"D23","v":2486031.0369156054}]
[2,"Proposed Amortization Period ",null,1,null,3]
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[]
["Notes and Source"]
["Amounts below from Adjustment No. 6.20E and related workpapers from PSE's filing"]
[]
[null,null,null,"Electric",null,"Gas",null,"Total"]
[4,"Total Customer Records & Collection Expense Deferral",null,4278146.6820093021,null,{"$f":"D21","v":4278146.6820093021}]
[5,"Operations Allocation Percentage",null,0.58109999999999995,null,0.41889999999999999]
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