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{"sheet":"Comp Depr Rates Sept 07","index":0,"n_rows":577,"n_cols":10,"rows_kept":577,"cut":false,"hidden":true,"merged":[[573,1,573,2],[5,0,5,8],[26,0,26,8],[436,0,436,8],[523,1,523,2]]}
[]
[null,"ACCOUNT",null,null,"ACQUISITION","DEPRECIATION","CURRENT",null,"PROPOSED"]
[null,"NUMBER","DESCRIPTION",null,"VALUE","EXPENSE","RATE",null,"RATE"]
[]
[]
["COMMON PLANT"]
[]
[null,"C390","STRUCTURES & IMPROVEMENTS",null,{"$f":"24169908.79+6691875.73+4817438.67","v":35679223.189999998},{"$f":"767991.49+212162.17+159051.27","v":1139204.93},3.17,null,5.27]
[null,"C391.1","OFFICE FURNITURE & EQUIP > $20K",null,{"$f":"1264710.76+27763.32","v":1292474.08},{"$f":"51963.49+1143.85","v":53107.34},4.12,null,5]
[null,"C391.1","OFFICE FURNITURE & EQUIP < $20K",null,{"$f":"591341.71+6407314.77","v":6998656.4799999995},{"$f":"20199.13+226681.03","v":246880.16},3.57,null,5]
[null,"C391.1","OFFICE FURNITURE & EQUIP - MODULAR",null,3171926.71,149267.13,4.71,null,5]
[null,"C391.2","COMPUTER EQUIPMENT > $20K",null,{"$f":"247237.5+14142798.87","v":14390036.369999999},{"$f":"30981.73+1516897.5","v":1547879.23},13.1,null,20]
[null,"C391.2","COMPUTER EQUIPMENT < $20K",null,34301041.630000003,1595469.3,5.26,null,20]
[null,"C392","TRANSPORTATION EQUIPMENT",null,34354.14,3123.1,9.09,null,9,"to cc 300"]
[null,"C393","STORES EQUIPMENT",null,38901.93,1519.63,3.12,null,5]
[null,"C394","TOOLS, SHOP & GARAGE EQUIP. > $20K",null,799876.74,17862.3,3.92,null,5]
[null,"C394","TOOLS, SHOP EQUIPMENT - 5 YEAR TOOLS",null,433573.46,83215.259999999995,20,null,5]
[null,"C396","POWER OPERATED EQUIPMENT",null,71433.61,-811.56,14.28,null,6,"to cc 300"]
[null,"C397","COMMUNICATION EQUIP - NON MOBILE",null,{"$f":"1320468.6+308764.68","v":1629233.28},{"$f":"55712.11+12735.35","v":68447.460000000006},4.9800000000000004,null,6.67]
[null,"C397","COMMUNICATION EQUIP - MOBILE",null,{"$f":"22887609.88+31199.84+306088.68+20037.12+1563305.65+164054.46+157042.12+10963188.72+2135669.36","v":38228195.829999998},{"$f":"1138452.85+1553.75+15243.22+997.85+75987.34+8169.91+14501.18+519357.87+103280.36","v":1877544.3300000003},4.3499999999999996,null,6.67]
[null,"C398","MISCELLANEOUS EQUIPMENT > $20K",null,26508.51,1222.9100000000001,4.58,null,6.67]
[null,"C398","MISCELLANEOUS EQUIPMENT < $20K",null,402665.84,16194.62,4,null,6.67]
[]
[null,null,"TOTAL COMMON PLANT IN SERVICE",null,{"$f":"SUM(E8:E22)","v":137498101.79999998},{"$f":"SUM(F8:F23)","v":6800126.1399999997}]
[]
[]
["ELECTRIC PLANT"]
[]
["STEAM PRODUCTION PLANT"]
[null,"Colstrip Unit 1"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,7473867.75,225493.59,3.03,null,3.91]
[null,"E312","BOILER PLANT EQUIPMENT",null,58163160.950000003,1830647.86,3.12,null,3.64]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,23438986.75,745263.06,3.29,null,5.2]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,7180435.1900000004,194505.7,2.71,null,1.97]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,799295.59,31191.65,3.87,null,4.79]
[null,"Total Colstrip Unit 1",null,null,{"$f":"SUM(E31:E35)","v":97055746.230000004},{"$f":"SUM(F31:F35)","v":3027101.8600000003}]
[]
[]
[]
[null,"Colstrip Unit 1-2 Common"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,31349014.09,990611.78,3.16,null,2.77]
[null,"E312","BOILER PLANT EQUIPMENT",null,6485834.1399999997,239775.28,3.18,null,2.66]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,3844102.75,127266.97,3.31,null,2.65]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,2375376.2799999998,72918.81,3.07,null,2.41]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,6289463.0700000003,242522.02,3.82,null,2.82]
[null,"Total Colstrip Unit 1-2 Common",null,null,{"$f":"SUM(E41:E45)","v":50343790.329999998},{"$f":"SUM(F41:F45)","v":1673094.86}]
[]
[null,"Colstrip Unit 1-4 Common"]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,251533.56,6187.73,2.46,null,2.23]
[null,"Total Colstrip Unit 1-4 Common",null,null,{"$f":"SUM(E49)","v":251533.56},{"$f":"SUM(F49)","v":6187.73}]
[]
[null,"Colstrip Unit 2"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,5860808.9199999999,178373.66,3.06,null,2.97]
[null,"E312","BOILER PLANT EQUIPMENT",null,49788214.149999999,1537040.43,3.05,null,3.83]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,20283195.82,630472.38,3.26,null,5.03]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,5087938.93,136364.32,2.69,null,2.93]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,824073.98,29981.87,3.61,null,4.93]
[null,"Total Colstrip Unit 2",null,null,{"$f":"SUM(E53:E57)","v":81844231.799999997},{"$f":"SUM(F53:F57)","v":2512232.6599999997}]
[]
[null,"Colstrip Unit 3"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,29058975.960000001,711672.75,2.4500000000000002,null,2.8]
[null,"E312","BOILER PLANT EQUIPMENT",null,123772537.90000001,3235545.9,2.68,null,2.81]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,41474565.659999996,1184354.6599999999,2.97,null,3.77]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,6460699.3300000001,159703.28,2.4700000000000002,null,2.5]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,704856.98,20402.419999999998,2.86,null,3.69]
[null,"Total Colstrip Unit 3",null,null,{"$f":"SUM(E61:E65)","v":201471635.83000001},{"$f":"SUM(F61:F65)","v":5311679.01}]
[]
[null,"Colstrip Unit 3-4 Common"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,70574232.379999995,1644884.93,2.33,null,2.5299999999999998]
[null,"E312","BOILER PLANT EQUIPMENT",null,18727316.489999998,468708.58,2.48,null,2.68]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,10515.04,305.47000000000003,2.62,null,49.28]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,7652069.9800000004,176742.17,2.31,null,2.3199999999999998]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,4613132.33,129178.32,2.79,null,2.7]
[null,"Total Colstrip Unit 3-4 Common",null,null,{"$f":"SUM(E69:E73)","v":101577266.22},{"$f":"SUM(F69:F73)","v":2419819.4699999997}]
[]
[]
[null,"Colstrip Unit 4"]
[null,"E311","STRUCTURES AND IMPROVEMENTS",null,26600987.27,675347.47,2.54,null,2.75]
[null,"E312","BOILER PLANT EQUIPMENT",null,108751248.93000001,2979910.81,2.75,null,2.98]
[null,"E314","TURBOGENERATOR EQUIPMENT",null,37714990.909999996,1113014.8999999999,2.94,null,3.59]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,5670535,142891.60999999999,2.52,null,2.54]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,902345.6,25412.81,2.79,null,3.26]
[null,"Total Colstrip Unit 4",null,null,{"$f":"SUM(E78:E82)","v":179640107.71000001},{"$f":"SUM(F78:F82)","v":4936577.5999999996}]
[]
[null,"Encogen"]
[null,"E312","FUEL HOLDERS, PRODUCERS & ACCESS.",null,42748413.600000001,1154207.17,2.7,null,3.27]
[null,"E314","GENERATORS",null,20449667.41,527493.31999999995,2.59,null,3.27]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,1678558.68,44146.09,2.63,null,2.64]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,1101157.33,25873.53,2.59,null,6.84]
[null,"Total Encogen",null,null,{"$f":"SUM(E86:E89)","v":65977797.020000003},{"$f":"SUM(F86:F89)","v":1751720.1099999999}]
[]
[null,"EPCOR Frederickson"]
[null,"E311","STRUCTURES & IMPROVEMENTS",null,6178022.75,205728.16,3.3330000000000002,null,3.74]
[null,"E312","FUEL HOLDERS, PRODUCERS & ACCESS.",null,17970988.129999999,598433.87,3.3330000000000002,null,3.89]
[null,"E314","GENERATORS",null,15800824.039999999,526167.43999999994,3.3330000000000002,null,3.81]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,962486.71,32050.82,3.3330000000000002,null,3.34]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,336377.91,11201.38,3.3330000000000002,null,3.84]
[null,"Total EPCOR Frederickson",null,null,{"$f":"SUM(E93:E97)","v":41248699.539999999},{"$f":"SUM(F93:F97)","v":1373581.67}]
[]
[null,"Goldendale"]
[null,"E311","STRUCTURES & IMPROVEMENTS",null,1843914,6460.26,1.39,null,1.55]
[null,"E312","FUEL HOLDERS, PRODUCERS & ACCESS.",null,86510717,303095.64,1.39,null,1.55]
[null,"E314","GENERATORS",null,88357071,309564.45,1.39,null,1.55]
[null,"E315","ACCESSORY ELECTRIC EQUIPMENT",null,7300879,25579.08,1.39,null,1.55]
[null,"E316","MISC. POWER PLANT EQUIPMENT",null,6163,21.6,1.39,null,1.55]
[null,"Total Goldendale",null,null,{"$f":"SUM(E101:E105)","v":184018744},{"$f":"SUM(F101:F105)","v":644721.03}]
[]
[null,"TOTAL STEAM PRODUCTION PLANT",null,null,{"$f":"SUM(E83,E74,E66,E58,E50,E46,E36,E90,E98,E106)","v":1003429552.2399999},{"$f":"SUM(F83,F74,F66,F58,F50,F46,F36,F90,F98,F106)","v":23656716}]
[]
[]
[]
[]
["HYDROELECTRIC PRODUCTION PLANT"]
[null,"Electron"]
[null,"E331","STRUCTURES & IMPROVEMENTS",null,2460057.87,97878.14,4,null,7.12]
[null,"E332","RESERVOIRS, DAMS & WATERWAYS",null,46695912.090000004,1847260.03,4,null,7.15]
[null,"E333","WATER WHEELS, TURBINES & GENERATORS",null,2291034.35,34869.32,2.21,null,6.7]
[null,"E334","ACCESSORY ELECTRIC EQUIPMENT",null,1793243.86,53584.78,3.01,null,6.3]
[null,"E335","MISC. POWER PLANT EQUIPMENT",null,260144.6,11244.23,3.44,null,7.3]
[null,"E335.1","MISCELLANEOUS TOOLS",null,627836.69999999995,27136.99,3.44,null,17.350000000000001]
[null,"E336","ROADS, RAILROADS & BRIDGES",null,492607.43,11822.57,2.4,null,6.13]
[null,"Total Electron",null,null,{"$f":"SUM(E115:E121)","v":54620836.900000006},{"$f":"SUM(F115:F121)","v":2083796.06}]
[]
[null,"Lower Baker"]
[null,"E331","STRUCTURES & IMPROVEMENTS",null,{"$f":"3280717.56+3908.5","v":3284626.06},{"$f":"392931.09+470.58","v":393401.67000000004},12.04,null,0.81]
[null,"E332","RESERVOIRS, DAMS & WATERWAYS",null,14645854.02,1414441.84,10.65,null,0.6]
[null,"E333","WATER WHEELS, TURBINES & GENERATORS",null,10022484.300000001,425505.42,4.25,null,2]
[null,"E334","ACCESSORY ELECTRIC EQUIPMENT",null,1883879.27,161268.19,8.5500000000000007,null,1.34]
[null,"E335","MISC. POWER PLANT EQUIPMENT",null,634814.1,54954.01,8.68,null,0.18]
[null,"E335.1","MISCELLANEOUS TOOLS",null,520794.71,45083.68,8.68,null,4.21]
[null,"E336","ROADS, RAILROADS & BRIDGES",null,74593.13,9578.19,12.5,null,0.45]
[null,"Total Lower Baker",null,null,{"$f":"SUM(E125:E131)","v":31067045.59},{"$f":"SUM(F125:F131)","v":2504233}]
[]
[null,"Snoqualmie Unit 1"]
[null,"E331","STRUCTURES & IMPROVEMENTS",null,3550855.62,104147.36,2.93,null,2.2400000000000002]
[null,"E332","RESERVOIRS, DAMS & WATERWAYS",null,584993.96,12050.88,2.06,null,2.72]
[null,"E333","WATER WHEELS, TURBINES & GENERATORS",null,708781.31,9922.94,1.4,null,1.61]
[null,"E334","ACCESSORY ELECTRIC EQUIPMENT",null,298571.15999999997,4903.62,1.65,null,1.69]
[null,"E335","MISC. POWER PLANT EQUIPMENT",null,1793.49,42.22,2.41,null,0]
[null,"E335.1","MISCELLANEOUS TOOLS",null,357552.84,8416.6299999999992,2.41,null,15.66]
[null,"E336","ROADS, RAILROADS & BRIDGES",null,39894.69,442.84,1.1100000000000001,null,0.6]
[null,"E338","EASEMENTS",null,32898.730000000003,1313.89,3.55,null,2.4300000000000002]
[null,"Total Snoqualmie Unit 1",null,null,{"$f":"SUM(E135:E142)","v":5575341.8000000017},{"$f":"SUM(F135:F142)","v":141240.38}]
[]
[]
[]
[]
[]
[null,"Snoqualmie Unit 2"]
[null,"E331","STRUCTURES & IMPROVEMENTS",null,652002.48,17302.27,2.65,null,1.98]
[null,"E332","RESERVOIRS, DAMS & WATERWAYS",null,1179902.74,31385.41,2.66,null,2.17]
[null,"E333","WATER WHEELS, TURBINES & GENERATORS",null,5210196.53,124523.68,2.39,null,3.24]
[null,"E334","ACCESSORY ELECTRIC EQUIPMENT",null,490371.62,14269.79,2.91,null,1.66]
[null,"E335","MISC. POWER PLANT EQUIPMENT",null,4773.6400000000003,144.16,3.02,null,3.48]
[null,"E335.1","MISCELLANEOUS TOOLS",null,66781,2016.79,3.02,null,11.25]
[null,"E336","ROADS, RAILROADS & BRIDGES",null,287456.42,5630.35,1.96,null,2.59]
[null,"Total Snoqualmie Unit 2",null,null,{"$f":"SUM(E150:E156)","v":7891484.4299999997},{"$f":"SUM(F150:F156)","v":195272.45}]
[]
[null,"Upper Baker"]
[null,"E331","STRUCTURES & IMPROVEMENTS",null,6208069.8399999999,665912.29,13,null,0.54]
[null,"E332","RESERVOIRS, DAMS & WATERWAYS",null,48037386.200000003,4874401.6100000003,10.14,null,0.36]
[null,"E333","WATER WHEELS, TURBINES & GENERATORS",null,8669934.5399999991,764688.22,8.82,null,0]
[null,"E334","ACCESSORY ELECTRIC EQUIPMENT",null,1769313.18,160441.72,9.09,null,0.01]
[null,"E335","MISC. POWER PLANT EQUIPMENT",null,493379.6,51347.57,10.47,null,2.13]
[null,"E335.1","MISCELLANEOUS TOOLS",null,273542.90999999997,28468.48,10.47,null,1.66]
[null,"E336","ROADS, RAILROADS & BRIDGES",null,645094.99,35609.25,5.52,null,0]
[null,"Total Upper Baker",null,null,{"$f":"SUM(E160:E166)","v":66096721.260000005},{"$f":"SUM(F160:F166)","v":6580869.1400000006}]
[]
[null,"TOTAL HYDROELECTRIC PRODUCTION PLANT",null,null,{"$f":"SUM(E167,E157,E143,E132,E122)","v":165251429.98000002},{"$f":"SUM(F167,F157,F143,F132,F122)","v":11505411.030000001}]
[]
[]
["OTHER PRODUCTION PLANT"]
[null,"Crystal Mountain"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,28241.57,11.29,0.04,null,0]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,197234.51,19743.169999999998,10.01,null,4.32]
[null,"E344","GENERATORS",null,451571.96,180.63,0.04,null,4.47]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,84237.34,1052.97,1.25,null,5.07]
[null,"E346.1","MISCELLANEOUS TOOLS",null,10385.31,626.24,6.03,null,1.85]
[null,"Total Crystal Mountain",null,null,{"$f":"SUM(E174:E178)","v":771670.69000000006},{"$f":"SUM(F174:F178)","v":21614.300000000003}]
[]
[]
[]
[]
[]
[null,"Encogen"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,6595936.75,178845.04,2.7,null,2.97]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,7998178.46,207152.82,2.59,null,2.88]
[null,"E344","GENERATORS",null,70644953.319999993,1857788.48,2.63,null,2.5499999999999998]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,2021517.63,52963.76,2.62,null,6.45]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,1142596.92,31381.59,2.59,null,2.91]
[null,"E346.1","MISCELLANEOUS TOOLS",null,43664.89,1199.26,2.59,null,7.23]
[null,"Total Encogen",null,null,{"$f":"SUM(E186:E191)","v":88446847.969999999},{"$f":"SUM(F186:F191)","v":2329330.9499999993}]
[]
[null,"Frederickson 1"]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,1804662.8,60095.27,3.3330000000000002,null,3.52]
[null,"E344","GENERATORS",null,29246324.170000002,973822.74,3.3330000000000002,null,3.34]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,296766.71999999997,9882.34,3.3330000000000002,null,3.34]
[null,"Total EPCOR Frederickson",null,null,{"$f":"SUM(E195:E197)","v":31347753.690000001},{"$f":"SUM(F195:F197)","v":1043800.35}]
[]
[null,"Frederickson"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,2344478.06,56141.11,2.41,null,3.22]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,3702107.48,64046.46,1.73,null,1.93]
[null,"E344","GENERATORS",null,24805307.300000001,579030.46,2.33,null,2.48]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,1943694.83,743.75,0.04,null,6.75]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,172525.69,5499.04,3.5,null,5.0199999999999996]
[null,"E346.1","MISCELLANEOUS TOOLS",null,267633.83,8530.48,3.5,null,3.94]
[null,"Total Frederickson",null,null,{"$f":"SUM(E201:E206)","v":33235747.190000001},{"$f":"SUM(F201:F206)","v":713991.3}]
[]
[null,"Fredonia Unit 1&2"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,3491408.04,144515.95000000001,4.1500000000000004,null,4.16]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,3355684.73,141945.47,4.2300000000000004,null,4.75]
[null,"E344","GENERATORS",null,41422739.259999998,845023.89,2.04,null,2.06]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,884929.97,25618.41,2.91,null,3.06]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,241975.23,9993.58,4.13,null,3.9]
[null,"E346.1","MISCELLANEOUS TOOLS",null,{"$f":"182303.93+199927.61","v":382231.54},{"$f":"6874.34+8257.01","v":15131.35},4.13,null,24.49]
[null,"E348","EASEMENTS",null,221928.75,8863.2900000000009,3.55,null,3.82]
[null,"Total Fredonia Unit 1&2",null,null,{"$f":"SUM(E210:E216)","v":50000897.519999996},{"$f":"SUM(F210:F216)","v":1191091.9400000002}]
[]
[]
[]
[null,"Goldendale"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,33993049,119096.74,1.39,null,1.55]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,1887875,6614.28,1.39,null,1.55]
[null,"E344","GENERATORS",null,{"$f":"65688934.23+5008688.88","v":70697623.109999999},{"$f":"332449.35+1727267.16+8702.6","v":2068419.1099999999},1.39,null,1.55]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,9468135,33172.199999999997,1.39,null,1.55]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,2134388,7477.96,1.39,null,1.55]
[null,"Total Goldendale",null,null,{"$f":"SUM(E222:E226)","v":118181070.11},{"$f":"SUM(F222:F226)","v":2234780.29}]
[]
[null,"Hopkins Ridge"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,3818831.4,162775,4,null,4.24]
[null,"E344","GENERATORS",null,145368923.69,6196254.0199999996,4,null,4.24]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,16346021.27,696737.6,4,null,4.24]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,291115.38,12262.38,4,null,4.24]
[null,"Total Hopkins Ridge",null,null,{"$f":"SUM(E230:E233)","v":165824891.74000001},{"$f":"SUM(F230:F233)","v":7068028.9999999991}]
[]
[null,"Whitehorn Unit 2&3"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,185229.75,5815.91,3.14,null,7.69]
[null,"E342","FUEL HOLDERS, PRODUCERS & ACCESS.",null,134194.70000000001,5917.98,4.41,null,5.83]
[null,"E344","GENERATORS",null,41703.33,2214.4499999999998,5.31,null,7.1]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,{"$f":"177446.17+5695.01","v":183141.18000000002},{"$f":"8180.27+262.54","v":8442.8100000000013},4.6100000000000003,null,5.0199999999999996]
[null,"E346","MISC. POWER PLANT EQUIPMENT",null,50002.44,2595.13,5.19,null,5.22]
[null,"E346.1","MISCELLANEOUS TOOLS",null,{"$f":"82611.12+35292.46+84225.97","v":202129.55},{"$f":"4287.52+1831.68+4047.59","v":10166.790000000001},5.19,null,12.61]
[null,"Total Whitehorn Unit 2&3",null,null,{"$f":"SUM(E237:E242)","v":796400.95000000019},{"$f":"SUM(F237:F242)","v":35153.070000000007}]
[]
[null,"Wild Horse"]
[null,"E341","STRUCTURES & IMPROVEMENTS",null,4325730.13,131185.54999999999,4,null,4.29]
[null,"E344","GENERATORS",null,300074719.63999999,9100304.8000000007,4,null,4.2699999999999996]
[null,"E345","ACCESSORY ELECTRIC EQUIPMENT",null,33733415.219999999,1023026.42,4,null,4.29]
[null,"Total Wild Horse",null,null,{"$f":"SUM(E246:E248)","v":338133864.99000001},{"$f":"SUM(F246:F248)","v":10254516.770000001}]
[]
[null,"TOTAL OTHER PRODUCTION PLANT",null,null,{"$f":"E179+E192+E198+E207+E217+E227+E234+E243+E249","v":826739144.85000002},{"$f":"F179+F192+F198+F207+F217+F227+F234+F243+F249","v":24892307.969999999}]
[]
[]
[]
[]
[]
["TRANSMISSION PLANT"]
[null,"Colstrip Unit 1-2 "]
[null,"E351","EASEMENTS",null,685926.52,17010.98,2.48,null,1.9]
[null,"E353","STATION EQUIPMENT",null,1231130.94,34964.11,2.84,null,2.11]
[null,"E354","TOWERS & FIXTURES",null,14474342.560000001,374885.47,2.59,null,1.67]
[null,"E355","POLES & FIXTURES",null,49006.68,774.31,1.58,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,13158152.710000001,369744.1,2.81,null,2.11]
[null,"E359","ROADS AND TRAILS",null,113968.39,2872,2.52,null,1.43]
[null,"Total Colstrip Unit 1-2 Common",null,null,{"$f":"SUM(E259:E264)","v":29712527.800000001},{"$f":"SUM(F259:F264)","v":800250.97}]
[]
[null,"Colstrip Unit 3-4 "]
[null,"E351","EASEMENTS",null,1071124.0900000001,27313.65,2.5499999999999998,null,1.9]
[null,"E352","STRUCTURES & IMPROVEMENTS",null,496711.33,12169.43,2.4500000000000002,null,1.7]
[null,"E353","STATION EQUIPMENT",null,18236494.25,594545.43999999994,3.27,null,2.11]
[null,"E354","TOWERS & FIXTURES",null,20523133.629999999,543710.62,2.65,null,1.67]
[null,"E355","POLES & FIXTURES",null,88691.66,2385.8000000000002,2.69,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,19991225.77,571749.06000000006,2.86,null,2.11]
[null,"E359","ROADS AND TRAILS",null,341015.23,8729.99,2.56,null,1.43]
[null,"Total Colstrip Unit 3-4 Common",null,null,{"$f":"SUM(E268:E274)","v":60748395.959999986},{"$f":"SUM(F268:F274)","v":1760603.99}]
[]
[null,"Frederickson"]
[null,"E353","STATION EQUIPMENT",null,5035074.58,167667.98000000001,3.33,null,2.11]
[null,"E358","UNDERGROUND CONDUCTORS AND DEVICES",null,3475100.76,115720.85,3.33,null,1.92]
[null,"Total Frederickson",null,null,{"$f":"SUM(E278:E279)","v":8510175.3399999999},{"$f":"SUM(F278:F279)","v":283388.83}]
[]
[null,"Non Project Transmission"]
[null,"E351","EASEMENTS",null,{"$f":"3257977.8+158440.68","v":3416418.48},{"$f":"61754.65+1144.75","v":62899.4},1.82,null,1.9]
[null,"E352","STRUCTURES & IMPROVEMENTS",null,552646.63,9509.0499999999993,1.74,null,1.7]
[null,"E353","STATION EQUIPMENT",null,42507584.039999999,{"$f":"825759.36-11637.64","v":814121.72},2.13,null,2.11]
[null,"E354","TOWERS & FIXTURES",null,{"$f":"4581202.65+4348.94+5260110.29","v":9845661.8800000008},{"$f":"89065.38+85.24+114897.54","v":204048.16},1.96,null,1.67]
[null,"E355","POLES & FIXTURES",null,{"$f":"24604406.32+376519.6","v":24980925.920000002},{"$f":"564383.11+9232.63+5378.37","v":578994.11},2.44,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,{"$f":"33445814.6+9909.89+147812.44","v":33603536.93},{"$f":"2363.01+828633.47+242.5+3616.84","v":834855.82},2.61,null,2.11]
[null,"E359","ROADS AND TRAILS",null,{"$f":"91072.01+926.18","v":91998.189999999988},{"$f":"975.06+9.29","v":984.34999999999991},1.07,null,1.43]
[null,"Total Non Project Transmission",null,null,{"$f":"SUM(E283:E289)","v":114998772.06999999},{"$f":"SUM(F283:F289)","v":2505412.61}]
[]
[]
[null,"Northern Intertie"]
[null,"E354","TOWERS & FIXTURES",null,5744097.4199999999,106840.21,1.86,null,1.67]
[null,"E355","POLES & FIXTURES",null,{"$f":"3398684.89+11219.23","v":3409904.12},{"$f":"87686.07+289.46","v":87975.530000000013},2.58,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,{"$f":"5142698.77+7460098.76","v":12602797.529999999},{"$f":"133710.17+193962.57","v":327672.74},2.6,null,2.11]
[null,"Total Northern Intertie",null,null,{"$f":"SUM(E294:E296)","v":21756799.07},{"$f":"SUM(F294:F296)","v":522488.48}]
[]
[null,"Oregon State/3rd AC Line"]
[null,"E352","STRUCTURES & IMPROVEMENTS",null,1276263.6599999999,22845.119999999999,1.79,null,1.7]
[null,"E353","STATION EQUIPMENT",null,32112111.41,740331.21,2.2999999999999998,null,2.11]
[null,"E354","TOWERS & FIXTURES",null,22781416.949999999,430568.78,1.89,null,1.67]
[null,"E355","POLES & FIXTURES",null,204200,5268.36,2.58,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,{"$f":"23498183.48+205.53","v":23498389.010000002},{"$f":"610952.77+5.34","v":610958.11},2.6,null,2.11]
[null,"E359","ROADS AND TRAILS",null,59215.29,627.69000000000005,1.06,null,1.43]
[null,"Total Oregon State/3rd AC Line",null,null,{"$f":"SUM(E300:E305)","v":79931596.320000008},{"$f":"SUM(F300:F305)","v":1810599.27}]
[]
[null,"Wild Horse"]
[null,"E351","EASEMENTS",null,139300,887.34,1.82,null,1.9]
[null,"E353","STATION EQUIPMENT",null,{"$f":"3597451.99+8279151.62","v":11876603.609999999},{"$f":"139936.09+137423.45","v":277359.54000000004},2.13,null,2.11]
[null,"E355","POLES & FIXTURES",null,639887.05000000005,65392.31,2.44,null,3.31]
[null,"E356","OVERHEAD CONDUCTORS AND DEVICES",null,274237.28999999998,65169.45,2.61,null,2.11]
[null,"Total Wild Horse",null,null,{"$f":"SUM(E309:E312)","v":12930027.949999999},{"$f":"SUM(F309:F312)","v":408808.64000000007}]
[]
[null,"TOTAL TRANSMISSION PLANT",null,null,{"$f":"SUM(E313,E306,E297,E290,E280,E275,E265)","v":328588294.50999999},{"$f":"SUM(F313,F306,F297,F290,F280,F275,F265)","v":8091552.79}]
[]
["DISTRIBUTION PLANT"]
[null,"Encogen"]
[null,"E362","STATION EQUIPMENT",null,5413075.4800000004,161850.96,2.99,null,2.23]
[null,"Total Encogen",null,null,{"$f":"SUM(E319)","v":5413075.4800000004},{"$f":"SUM(F319)","v":161850.96}]
[]
[null,"Goldendale"]
[null,"E362","STATION EQUIPMENT",null,411060,1440.18,1.39,null,1.55]
[null,"Total Goldendale",null,null,{"$f":"SUM(E323)","v":411060},{"$f":"SUM(F323)","v":1440.18}]
[]
[]
[]
[]
[null,"Hopkins Ridge"]
[null,"E362","STATION EQUIPMENT",null,4747738.46,137897.85,2.19,null,2.23]
[null,"E364","POLES, TOWERS & FIXTURES",null,{"$f":"348439.22+89222.27","v":437661.49},{"$f":"10408.2+2638.88","v":13047.080000000002},2.2999999999999998,null,3.55]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,{"$f":"1382525.11+89222.27","v":1471747.3800000001},{"$f":"46591.3+2980.16","v":49571.460000000006},2.81,null,2.46]
[null,"E366","UNDERGROUND CONDUIT",null,162654.71,4994.07,2.4500000000000002,null,2.2599999999999998]
[null,"E367","UNDERGROUND CONDUCTORS AND DEVICES",null,3674020.94,146138.9,3.66,null,3.53]
[null,"E375","EASEMENTS",null,28500,685.43,1.54,null,2.2400000000000002]
[null,"Total Hopkins Ridge",null,null,{"$f":"SUM(E330:E335)","v":10522322.98},{"$f":"SUM(F330:F335)","v":352334.79}]
[]
[null,"Koma Kulshan Total"]
[null,"E366","UNDERGROUND CONDUIT",null,64632.78,807.91,1.25,null,2.2599999999999998]
[null,"E367","UNDERGROUND CONDUCTORS AND DEVICES",null,274073,4357.76,1.59,null,3.53]
[null,"Total Koma Kulshan Total",null,null,{"$f":"SUM(E339:E340)","v":338705.78},{"$f":"SUM(F339:F340)","v":5165.67}]
[]
[null,"Lower Baker"]
[null,"E362","STATION EQUIPMENT",null,2229434.2400000002,71569.7,2.69,null,2.23]
[null,"E364","POLES, TOWERS & FIXTURES",null,16400.54,393.61,2.4,null,3.55]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,13620.26,468.54,3.44,null,2.46]
[null,"Total Lower Baker",null,null,{"$f":"SUM(E344:E346)","v":2259455.04},{"$f":"SUM(F344:F346)","v":72431.849999999991}]
[]
[null,"Non Project Distribution"]
[null,"E361","STRUCTURES & IMPROVEMENTS",null,{"$f":"4626822.47+31730.47+1940176.7","v":6598729.6399999997},{"$f":"83282.33+602.88+34108.24","v":117993.45000000001},1.95,null,2.0499999999999998]
[null,"E362","STATION EQUIPMENT",null,{"$f":"239758769.7+161853158.63+1288578.44","v":402900506.76999998},{"$f":"5118475.95+3308836.66+33284.76","v":8460597.3699999992},2.19,null,2.23]
[null,"E364","POLES, TOWERS & FIXTURES",null,{"$f":"212098206.24+1102362.92+114856545.85+187511.66+789182.52+1015340.29+8020.92+7143.97+151699.77","v":330216014.14000005},{"$f":"4704865.8+21596.27+2736998.2+3632.98+11443.14+10928.11+85.82+76.44+2973.32","v":7492600.080000001},2.2999999999999998,null,3.55]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,{"$f":"246155884.85+112614171.85+344756.4+1045657.25+59156.7+118183.3+4024.41","v":360341834.75999999},{"$f":"6783017+2858846.67+5757.44+23422.75+987.91+3082.69+105.04","v":9675219.4999999981},2.81,null,2.46]
[null,"E366","UNDERGROUND CONDUIT",null,{"$f":"516689276+1191969.45+29688.36","v":517910933.81},{"$f":"12309385.84+15138.01+779.93","v":12325303.779999999},2.4500000000000002,null,2.2599999999999998]
[null,"E367","UNDERGROUND CONDUCTORS AND DEVICES",null,{"$f":"551375210.88+2927095.8-13181.48","v":554289125.19999993},{"$f":"19792938.29+39724.25-1546.9","v":19831115.640000001},3.66,null,3.53]
[null,"E368","LINE TRANSFORMERS",null,369045599.04000002,7775247.6299999999,2.1800000000000002,null,3.26]
[null,"E369","SERVICES",null,174515891.94,3886417.88,2.2400000000000002,null,2.33]
[null,"E370","METERS",null,{"$f":"106317938.38+15529548.37","v":121847486.75},{"$f":"4329296.62+593235.52","v":4922532.1400000006},3.82,null,2.3199999999999998]
[null,"E373","STREET LIGHTING AND SIGNAL SYSTEMS",null,54119170.18,1578241.21,2.84,null,3.34]
[null,"E375","EASEMENTS",null,{"$f":"5059499.83+19711795.03+57541.49+69899.69+1328.59+8659.86","v":24908724.489999998},{"$f":"77916.3+362768.02+2549.09+2257.76+24.18+26.68","v":445542.03},1.54,null,2.2400000000000002]
[null,"Total Non Project Distribution",null,null,{"$f":"SUM(E350:E360)","v":2916694016.7199993},{"$f":"SUM(F350:F360)","v":76510810.709999993}]
[]
[]
[]
[null,"Snoqualmie #1"]
[null,"E362","STATION EQUIPMENT",null,505676.26,9911.25,1.96,null,2.23]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,2551.25,18.62,0.73,null,2.46]
[null,"Total Snoqualmie #1",null,null,{"$f":"SUM(E366:E367)","v":508227.51},{"$f":"SUM(F366:F367)","v":9929.8700000000008}]
[]
[null,"Snoqualmie #2"]
[null,"E362","STATION EQUIPMENT",null,377350.44,9962.0499999999993,2.64,null,2.23]
[null,"E364","POLES, TOWERS & FIXTURES",null,{"$f":"128220.93+6612.25","v":134833.18},{"$f":"2825.51+41.76","v":2867.2700000000004},2.21,null,3.55]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,60010.57,1578.26,2.63,null,2.46]
[null,"Total Snoqualmie #2",null,null,{"$f":"SUM(E371:E373)","v":572194.18999999994},{"$f":"SUM(F371:F373)","v":14407.58}]
[]
[null,"Upper Baker"]
[null,"E362","STATION EQUIPMENT",null,2268170.62,55343.37,2.44,null,2.23]
[null,"Total Upper Baker",null,null,{"$f":"SUM(E377)","v":2268170.62},{"$f":"SUM(F377)","v":55343.37}]
[]
[null,"Wild Horse"]
[null,"E364","POLES, TOWERS & FIXTURES",null,2071986.76,37905.480000000003,2.2999999999999998,null,3.55]
[null,"E365","OVERHEAD CONDUCTORS AND DEVICES",null,2071986.76,45224.19,2.81,null,2.46]
[null,"E366","UNDERGROUND CONDUIT",null,508906.99,9656.43,2.4500000000000002,null,2.2599999999999998]
[null,"E367","UNDERGROUND CONDUCTORS AND DEVICES",null,11850311.73,329749.34000000003,3.66,null,3.53]
[null,"Total Wild Horse",null,null,{"$f":"SUM(E381:E384)","v":16503192.24},{"$f":"SUM(F381:F384)","v":422535.44000000006}]
[]
[null,"TOTAL DISTRIBUTION PLANT",null,null,{"$f":"SUM(E361,E385,E378,E374,E368,E347,E341,E336,E324,E320)","v":2955490420.5599995},{"$f":"SUM(F361,F385,F378,F374,F368,F347,F341,F336,F324,F320)","v":77606250.420000002}]
[]
[]
[]
["GENERAL PLANT"]
[null,"E390","STRUCTURES & IMPROVEMENTS ",null,{"$f":"28693374.47+20000+323612.33+382754.71","v":29419741.509999998},{"$f":"1014242.56+682+6501.42+7116.48","v":1028542.4600000001},3.41,null,6.6]
[null,"E390","STRUCTURES & IMPROVEMENTS- COLSTRIP",null,533785.48,20987.07,3.92,null,6.6]
[null,"E391.1","OFFICE FURNITURE & EQUIP < $20K ",null,{"$f":"6107230.97+4114688.24+48124.22+25165","v":10295208.430000002},{"$f":"220185.67+146712.8+1718.72+88.17","v":368705.35999999993},3.57,null,5]
[null,"E391.1","OFFICE FURNITURE & EQUIP MODULAR",null,2972500.8,187814.45,6.67,null,5]
[null,"E391.1","OFFICE FURNITURE & EQUIP ENCOGEN > 20K",null,3183.61,78.61,2.4700000000000002,null,5]
[null,"E391.2","OFFICE FURN & EQUIP - COMPUTERS > 20K",null,538748.99,41332.800000000003,9.42,null,20]
[null,"E391.2","OFFICE FURN & EQUIP - COMPUTERS < 20K",null,20748991.920000002,1376766,10,null,20]
[null,"E391.2","OFFICE FURN & EQUIP - COMPUTERS FRED 1",null,40103.78,1432.28,3.57,null,20]
[]
[null,"E392","TRANSPORTATION EQUIPMENT - AMORTIZED",null,{"$f":"333069.85+317401.64+459127.93+0.32","v":1109599.74},0,12.5,null,9]
[null,"E392","TRANSP EQUIP - ENCOGEN AMORTIZED",null,26389.17,1932.57,2.15,null,9]
[null,"E393","STORES EQUIPMENT < $20K ",null,394456.82,12341.31,3.13,null,5]
[null,"E393","STORES EQUPMENT - FORKLIFT ",null,659182.14,21852.14,3.33,null,5]
[null,"E394","TOOLS, SHOP & GARAGE  > $20K ",null,3786186.16,148814.60999999999,4.0199999999999996,null,5]
[null,"E394","TOOLS, SHOP & GARAGE 30 YEAR TOOLS",null,1152246.21,38153.360000000001,3.33,null,5]
[null,"E394","TOOLS, SHOP & GARAGE 5 YEAR TOOLS",null,904028.8,152948.92000000001,20,null,5]
[null,"E395","LABORATORY EQUIPMENT > $20K ",null,1579116.28,206232.59,13.06,null,5]
[null,"E395","LABORATORY EQUIPMENT < $20K ",null,11950146.17,283430.23,2.38,null,5]
[null,"E396","POWER OPERATED EQUIPMENT",null,1196079.6499999999,0,1.25,null,6]
[null,"E397","COMMUNICATION EQUIPMENT - NON MOBILE",null,{"$f":"20869496.48+2674.07+513040.17+2062209.45+523551.18+57413.13+216407.84+617956.38+608703.08+367365.5+9243","v":25848060.279999997},{"$f":"1003913.56+131.03+25138.98+94221.37+25654.01+2461.58+10819.41+22800.86+25746.09+15618.18+32.39","v":1226537.46},4.9000000000000004,null,6.67]
[null,"E397","COMMUNICATION EQUIPMENT - MOBILE",null,4952030.95,225874.16,4.76,null,6.67]
[null,"E397","COMMUNICATION EQUIPMENT - 3RD AC",null,5777924.2300000004,289474.01,5.01,null,6.67]
[null,"E397","COMMUNICATION EQUIPMENT - COLSTRIP 1 & 2",null,102865.01,4340.8900000000003,4.22,null,6.67]
[null,"E397","COMMUNICATION EQUIPMENT - COLSTRIP 3 & 4",null,2750071.68,88027.75,3.29,null,6.67]
[null,"E397","COMM EQUIPMENT - FREDRICKSON 1",null,131693.51999999999,4578.88,3.33,null,6.67]
[null,"E397","COMM EQUIPMENT - HOPKINS RIDGE",null,2087873.03,103087.26,4.9000000000000004,null,6.67]
[null,"E397","COMM EQUIPMENT - MOBILE RADIO",null,46183.15,1756.96,4.3499999999999996,null,6.67]
[null,"E398","MISCELLANEOUS EQUIPMENT",null,432616.92,16482.79,4.17,null,6.67]
[]
[null,"TOTAL GENERAL PLANT",null,null,{"$f":"SUM(E392:E419)","v":129439014.43000004},{"$f":"SUM(F392:F419)","v":5851524.9199999981}]
[]
[null,null,"TOTAL ELECTRIC PLANT IN SERVICE",null,{"$f":"E108+E169+E251+E315+E387+E421","v":5408937856.5699997},{"$f":"F108+F169+F251+F315+F387+F421","v":151603763.13}]
[]
[]
["ARO RECLASSES"]
[null,"E311","Depreciation reclass to ARO (E317)",null,null,-114129.5]
[null,"E355","Depreciation reclass to ARO (E359)",null,null,-165611.5]
[null,"E364","Depreciation reclass to ARO (E374)",null,null,-353566]
[null,"E368","Depreciation reclass to ARO (E374)",null,null,-453201]
[null,"TOTAL ELECTRIC PLANT WITH ARO RECLASSES",null,null,null,{"$f":"SUM(F423:F430)","v":150517255.13}]
[]
[]
[]
[]
[]
["GAS PLANT"]
[]
["MANUFACTURED GAS PRODUCTION PLANT"]
[null,"G305","STRUCTURES AND IMPROVEMENTS",null,{"$f":"454516.18+43406.61","v":497922.79},{"$f":"10726.58+426.24","v":11152.82},2.36,null,0.5]
[null,"G311","LIQUIFIED PETROLEUM GAS EQUIPMENT",null,{"$f":"5343901.65+714878.6","v":6058780.25},{"$f":"283065.78+38343.62","v":321409.40000000002},5.18,null,0.95]
[null,"G320","OTHER EQUIPMENT",null,4852.88,430.92,0.68,null,0.05]
[]
[null,"TOTAL MANUFACTURED GAS PRODUCTION PLANT",null,null,{"$f":"SUM(E440:E443)","v":6561555.9199999999},{"$f":"SUM(F440:F443)","v":332993.14}]
[]
["UNDERGROUND STORAGE"]
[null,"G351.1","WELL STRUCTURES",null,208483.4,11027.54,3.44,null,1.63]
[null,"G351.2","COMPRESSOR STATION STRUCTURES",null,188992.47,2441.0300000000002,0.84,null,0.25]
[null,"G351.3","MEAS & REG STATION STRUCTURES",null,2244.87,0.9,0.04,null,0]
[null,"G351.4","OTHER STRUCTURES",null,137114.37,3571.81,3.03,null,1.5]
[null,"G352.1","WELLS",null,7383330.0999999996,176110.78,2.36,null,1.2]
[null,"G352.2","RESERVOIRS",null,1432433.52,43409.9,3.06,null,2.02]
[null,"G352.3","NON-RECOVERABLE CUSHION GAS",null,3338791.25,109915.12,3.42,null,2.1]
[null,"G353","LINES",null,1884148.22,65329.04,3.94,null,2.5]
[null,"G354","COMPRESSOR STATION EQUIPMENT",null,7724749.5300000003,306770.90999999997,4.01,null,2.56]
[null,"G355","MEASURING & REGULATING EQUIPMENT",null,466951.98,13246.87,3.86,null,3.27]
[null,"G356","PURIFICATION EQUIPMENT",null,1006540.94,39003,3.86,null,1.88]
[null,"G357","OTHER EQUIPMENT",null,241648.2,3081.33,0.63,null,0.95]
[]
[null,"TOTAL UNDERGROUND STORAGE PLANT",null,null,{"$f":"SUM(E447:E459)","v":24015428.850000001},{"$f":"SUM(F447:F459)","v":773908.22999999986}]
[]
["LIQUEFIED NATURAL GAS PLANT"]
[null,"G361","STRUCTURES & IMPROVEMENTS",null,3973838.99,121599.48,3.06,null,2.86]
[null,"G362","GAS HOLDERS",null,3683221.39,82031.350000000006,2.04,null,3.63]
[null,"G363","PURIFICATION EQUIPMENT",null,3978019.77,170643.46,4.3,null,3.14]
[null,"G364","TRANSPORTATION EQUIPMENT",null,970580.63,65519.5,6.94,null,3.21]
[]
[null,"TOTAL LIQUEFIED NATURAL GAS PLANT",null,null,{"$f":"SUM(E463:E467)","v":12605660.780000001},{"$f":"SUM(F463:F467)","v":439793.79000000004}]
[]
[]
[]
[]
["DISTRIBUTION PLANT"]
[null,"G373","EASEMENTS",null,{"$f":"83911.41+106009.36+4327607.9+3444976.13","v":7962504.7999999998},{"$f":"1292.24+1632.54+95101.52+70535.89","v":168562.19},1.81,null,2.0099999999999998]
[null,"G375","STRUCTURES & IMPROVEMENTS",null,{"$f":"7625109+502353.63","v":8127462.6299999999},{"$f":"233075.3+10976.53","v":244051.83},3.06,null,2.19]
[null,"G376.1","CAST-IRON",null,1943690.93,301358.94,8.56,null,69.5]
[null,"G376.2","PLASTIC",null,677745585.51999998,18236479.98,2.79,null,2.77]
[null,"G376.3","BARE STEEL",null,{"$f":"31181873.81+18073715.98","v":49255589.789999999},{"$f":"2332118.17+114467.07","v":2446585.2399999998},4.53,null,1.63]
[null,"G376.4","WRAPPED STEEL",null,{"$f":"206330421.53+67585356.27+27164307.78+1263424.38+32523115.66","v":334866625.62000006},{"$f":"6221977.3+1440304.02+504647.93+41061.31+797647.98","v":9005638.5399999991},3.25,null,3.27]
[null,"G378","MEASURING & REGULATING EQUIPMENT",null,{"$f":"32628719.14+2211832.43+398622.54+2790279.24+20587926.44","v":58617379.790000007},{"$f":"1310616.34+70075.75+17187.22+90043.91+702091.49","v":2190014.71},4.26,null,4.17]
[null,"G380","SERVICES",null,{"$f":"532205319.37+28912294.62+211944.86","v":561329558.85000002},{"$f":"(9191203.56+5672546.93+281573.51+2060.21)+2026513.19","v":17173897.400000002},3.11,null,4.58]
[null,"G380.1","SERVICES - BARE STEEL",null,10174155.49,105806.2,3.11,null,5.18]
[null,"G381","METERS",null,55892448.700000003,1740118.83,3.22,null,2.73]
[null,"G382","METER INSTALLATIONS",null,127760998.3,3620038.72,2.25,null,2.23]
[null,"G383","HOUSE REGULATORS",null,12858462.48,416803.47,3.37,null,2.41]
[null,"G384","HOUSE REGULATOR INSTALLATIONS",null,66390922.479999997,577428.21,2.2200000000000002,null,2.79]
[null,"G385","INDUSTRIAL MEAS. & REG. STA. EQUIP.",null,{"$f":"4540883.87+16365924.46+13737412.85","v":34644221.18},{"$f":"140729.68+505899.75+406662.44","v":1053291.8699999999},3.09,null,3.91]
[null,"G386.1","COMMERCIAL WATER HEATERS",null,{"$f":"5453138.16+6769227.2","v":12222365.359999999},{"$f":"1093378.42+1546478.49","v":2639856.91},19.149999999999999,null,21.77]
[null,"G386.2","RESIDENTIAL WATER HEATERS",null,{"$f":"6184102.64+15102737.65","v":21286840.289999999},{"$f":"1360790.27+2782576.36","v":4143366.63},19.47,null,19.309999999999999]
[null,"G386.3","RESIDENTIAL CONVERSION BURNERS",null,2386768.92,682576.2,20,null,14.51]
[null,"G386.5","COMMERCIAL CONVERSION BURNERS",null,252166.61,98227.69,39.01,null,23.33]
[null,"G387","OTHER EQUIPMENT",null,4414836.3499999996,{"$f":"138711.67+127012","v":265723.67000000004},3.68,null,0]
[]
[null,"TOTAL DISTRIBUTION PLANT",null,null,{"$f":"SUM(E474:E493)","v":2048132584.0899997},{"$f":"SUM(F474:F493)","v":65109827.229999997}]
[]
["GENERAL PLANT"]
[null,"G390","STRUCTURES & IMPROVEMENTS",null,231563.72,6599.57,2.85,null,89.59]
[null,"G391.1","OFFICE FURNITURE & EQUIPMENT <$20K",null,8099978.5199999996,299496.46000000002,3.7,null,5]
[null,"G391.1","DATA EQUIPMENT <$20K",null,946702.11,34459.96,3.64,null,5]
[null,"G391.2","COMPUTERS > $20K",null,{"$f":"236888.7+5742637.1","v":5979525.7999999998},{"$f":"31364.06+760325.15","v":791689.21000000008},13.24,null,20]
[null,"G391.2","COMPUTERS < $20K",null,11905619.470000001,440948.88,3.7,null,20]
[null,"G392","TRANSPORTATION EQUIPMENT",null,11368.52,0.03,7.14,null,9,"to cc 300"]
[null,"G393","STORES EQUIPMENT <$20K",null,245735.5,9116.7900000000009,3.71,null,5]
[null,"G394","TOOLS, SHOP &  GARAGE EQUIP. > $20K",null,990692.35,36641.93,3.98,null,5]
[null,"G394","TOOLS, SHOP EQUIPMENT <$20K",null,4847067.3499999996,149444.10999999999,3.16,null,5]
[null,"G394","TOOLS, SHOP EQUIPMENT <$20K from G387",null,4833333.26,70048.34,4.3499999999999996,null,5]
[null,"G394","TOOLS, SHOP EQUIPMENT - 5 YEAR TOOLS",null,219873.03,33613.89,20,null,5]
[null,"G395","LABORATORY EQUIPMENT < $20K",null,1558079.73,40423.839999999997,2.71,null,5]
[null,"G396","POWER OPERATED EQUIPMENT",null,586312.37,72256.679999999993,14.29,null,6,"to cc 300"]
[null,"G397","COMMUNICATIONS EQUIPMENT - NON MOBILE",null,{"$f":"6671654.96+65114.16+7341.36+98734.9","v":6842845.3800000008},{"$f":"340769.63+3281.75+341.12+4959.29","v":349351.79},5.04,null,6.67]
[null,"G397","COMMUNICATIONS EQUIPMENT - MOBILE",null,346938.97,14363.26,4.1399999999999997,null,6.67]
[null,"G398","MISCELLANEOUS EQUIPMENT < $20K",null,294451.63,{"$f":"3751.41+8643.93","v":12395.34},3.85,null,6.67]
[]
[null,"TOTAL GENERAL PLANT",null,null,{"$f":"SUM(E497:E513)","v":47940087.709999993},{"$f":"SUM(F497:F513)","v":2360850.0799999996}]
[]
[null,null,"TOTAL GAS PLANT IN SERVICE",null,{"$f":"SUM(E514,E494,E468,E460,E444)","v":2139255317.3499997},{"$f":"SUM(F514,F494,F468,F460,F444)","v":69017372.470000014}]
[]
["ARO RECLASSES"]
[null,"G376","Depreciation reclass to ARO (G388)",null,null,-918141.63]
[null,"TOTAL GAS PLANT WITH ARO RECLASSES",null,null,null,{"$f":"SUM(F516:F519)","v":68099230.840000018}]
[]
[]
[]
[null,"TOTAL UTILITY PLANT IN SERVICE (DEPRECIATED)",null,null,{"$f":"SUM(E516,E423,E24)","v":7685691275.7199993},{"$f":"SUM(F520,F431,F24)","v":225416612.11000001},"   ** includes reclasses"]
[]
[]
[]
[]
[]
[]
[]
[null,"RECONCILING ITEMS (NON-DEPRECIATED)"]
[null,"C302","FRANCHISES & CONSENTS",null,128165.89]
[null,"C303","MISC INTANGIBLE EQUIPMENT",null,274768234.76999998]
[null,"C389","COMMON PLANT - LAND & LAND RIGHTS",null,1869964.73]
[null,"C390","GEN PLANT STRUCT & IMP - LEASEHOLDS",null,58224914.079999998]
[null,"C392","GEN PLANT TRANSP - AIRCRAFT",null,2290120.5]
[null,"C399","GEN PLANT ARO",null,12097]
[null,null,"TOTAL COMMON PLANT (NON-DEPRECIATED)",null,{"$f":"SUM(E533:E538)","v":337293496.96999997}]
[]
[null,"E301","INTANGIBLE PLANT - ORGANIZATION",null,114201.76]
[null,"E302","INTANGIBLE PLANT - FRANCHISES & CONS",null,14317517.109999999]
[null,"E303","MISC INTANGIBLE EQUIPMENT",null,14833195.98]
[null,"E310","STEAM PRODUCTION PLANT - LAND",null,4441484.08]
[null,"E317","STEAM PRODUCTION PLANT - ARO",null,1358627]
[null,"E330","HYDRAULIC PLANT - LAND & LAND RIGHTS",null,5008136.59]
[null,"E340","OTHER PROD PLANT - LAND",null,11462977.630000001]
[null,"E341","OTHER PROD PLANT STRUCT (LEASEHOLDS)",null,8693.85]
[null,"E344","OTHER PROD PLANT GENERATORS-LEASE",null,358838.65]
[null,"E347","OTHER PROD PLANT - ARO",null,830680]
[null,"E350","TRANSMISSION PLANT - LAND",null,2762880.23]
[null,"E359","TRANSMISSION PLANT - ROADS & TRAILS (ARO)",null,1813195]
[null,"E360","DISTRIBUTION PLANT - LAND & LAND RIGHTS",null,22831409.629999999]
[null,"E372","DISTRIBUTION PLANT - LEASED PROP",null,732313.83]
[null,"E374","DISTRIBUTION PLANT - ARO",null,6561754]
[null,"E389","GENERAL PLANT - LAND",null,6503791.6900000004]
[null,"E390","GEN PLANT STRUCT & IMP - LEASEHOLDS",null,59052.57]
[null,"E399","GENERAL PLANT - ARO",null,16026]
[null,null,"TOTAL ELECTRIC PLANT (NON-DEPRECIATED)",null,{"$f":"SUM(E541:E558)","v":94014775.599999979}]
[]
[null,"G301","INTANGIBLE PLANT - ORGANIZATION",null,158691.96]
[null,"G302","INTANGIBLE PLANT - FRANCHISES & CONSENTS",null,58000.19]
[null,"G303","INTANGIBLE PLANT - MISC INTANGIBLE PLANT",null,13979096.119999999]
[null,"G304","PRODUCTION PLANT - LAND & LAND RIGHTS",null,153210.76999999999]
[null,"G350","UNDERGROUND STORAGE - LAND",null,470432.41]
[null,"G360","OTHER STORAGE - LAND & LAND RIGHTS",null,1704569.38]
[null,"G374","DISTRIBUTION PLANT - LAND & LAND RIGHTS",null,3388263.7]
[null,"G376","DISTR PLANT - MAINS (CATHODIC PROTECTION)",null,18312374.109999999,"group # 100933"]
[null,"G380","DISTR PLANT - SERVICES ( CATH PROTECTION)",null,13240146.789999999,"group # 100934"]
[null,"G388","DISTRIBUTION PLANT - ARO",null,6719856]
[null,"G389","GENERAL PLANT - LAND & LAND RIGHTS",null,22728.67]
[null,null,"TOTAL GAS PLANT (NON DEPRECIATED)",null,{"$f":"SUM(E561:E571)","v":58207370.100000001}]
[]
[null,"TOTAL UTILITY PLANT IN SERVICE (NON-DEPRECIATED)",null,null,{"$f":"SUM(E572,E559,E539)","v":489515642.66999996}]
[]
[]
[null,null,"TOTAL UTILITY PLANT IN SERVICE",null,{"$f":"SUM(E574,E524)","v":8175206918.3899994}]

{"sheet":"Depreciation Recon","index":1,"n_rows":60,"n_cols":4,"rows_kept":60,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Financial Statements",null,"Depreciation Rate Comparison "]
[]
["Common "]
["Balance as of 9/30/2007",6849066.0999999996,null,6800126.1399999997]
["Reconciling Items:"]
["C392 - Aircraft, not included in depr study - group #s 101208-09",null,null,50982.25]
["C392 - cleared to cc300 ",null,null,-3123.1]
["C396 - cleared to cc300 ",null,null,811.56]
["C399 - Asset Retirement Cost (ARO Asset) - Not Recoverable ",null,null,269.25]
[null,{"$f":"SUM(B5:B10)","v":6849066.0999999996},null,{"$f":"SUM(D5:D10)","v":6849066.0999999996}]
[]
["Electric"]
["Balance as of 9/30/2007",151384996.91,null,150517255.13]
["Reconciling Items:"]
["E331 - Group # 100054 WRG - 0 acqusition value",null,null,23.88]
["E337 - Easement, group # 100970, not included in depr. study",null,null,-145.99]
["E344 - Group # 100736 - 0 acquisition value",null,null,-114.29]
["E347 - Easement group # 100125 and ARO group # 101103,  not included in depreciation study",null,null,12628.97]
["E358 - Group # 100167 - 0 acquisition value",null,null,2.4700000000000002]
["E372 - Dist Lease, not included in depr study - group #s 101085,86",null,null,-44880.44]
["Asset Retirement Cost (ARO Asset) - no reclass",null,null,44939]
["Misclass (adjustment) to balance to subledger",null,null,18953.27]
["403.1 ARO Depreciation (from E311 to E317)",null,null,23021]
["403.1 ARO Depreciation (from E355 to E359)",null,null,35354.75]
["403.1 ARO Depreciation (from E364 to E374)",null,null,57060.5]
["403.1 ARO Depreciation (from E368 to E374)",null,null,311164.5]
["Manual depreciation accrual (E364, E365, E366, E377)",null,null,409734.16]
[null,{"$f":"SUM(B14:B28)","v":151384996.91},{"$f":"SUM(C14:C28)","v":0},{"$f":"SUM(D14:D28)","v":151384996.91}]
[]
["Gas"]
["Balance as of 9/30/2007",70510110.219999999,null,68099230.840000004]
["Reconciling Items:"]
["G366 - Gas Transmission not included in depr study",null,null,-270.74]
["G367 - Gas Transmission not included in depr study",null,null,-29723.06]
["G369 - Gas Transmission not included in depr study",null,null,-132403.49]
["G372 - Gas Transmission not included in depr study",null,null,-7908.53]
["G376 - Cathodic Protection, not included in depr study - group # 100933",null,null,503793.61]
["G380 - Cathodic Protection, not included in depr study - group # 100934",null,null,380453.45]
["G386 - Group # 100284 - 0 acquisition value.",null,null,397.45]
["G386.2 Pipe & vents not included in depr study - group # 100779",null,null,855661.81]
["G386.3 Pipe & vents not included in depr study - group # 100780",null,null,186708.08]
["G386.5 Pipe & vents not included in depr study - group # 100818",null,null,-12547.93]
["G392 - cleared to cc300 ",null,null,-0.03]
["C386 - cleared to cc300 ",null,null,-72256.679999999993]
["Gas pipe & vents (cleared to regulatory asset)",null,null,131658.85]
["403.1 ARO Depreciation (from G376 to G388)",null,null,614403.38]
["Manual depreciation accrual (G354)",null,null,-7086.79]
[null,{"$f":"SUM(B32:B48)","v":70510110.219999999},null,{"$f":"SUM(D32:D48)","v":70510110.219999984}]
[]
[]
["Notes:"]
["The following manual entries were made in the 4th quarter of 2006"]
["to reclass from 403 directly to 108 (for new and recalculated of AROs)"]
[]
["From E364-group # 100177 to E374-group # 101135",932231]
["From E364-group # 100177 to E374-group # 101135",-726]
["From E368-group # 100181 to E374-group # 101136",-1842]
["From G376-group # 100900 to G388-group # 101106",-528028]
["From G376-group # 100887 to G388-group # 101151",-432]

{"sheet":"Lead G","index":2,"n_rows":41,"n_cols":5,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"Docket Numbers UE-17_____"]
[null,null,null,null,"Exhibit No. ______ (KJB-5)"]
[null,null,null,null,"PAGE 10.06"]
["PUGET SOUND ENERGY - GAS"]
["DEPRECIATION STUDY"]
["FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016"]
["2017 GENERAL RATE CASE"]
[null,null,null,"Per Public"]
["LINE",null,null,"Counsel"]
["NO.","DESCRIPTION","ACTUAL","RESTATED","ADJUSTMENT"]
[]
[1,"403 GAS DEPRECIATION EXPENSE",{"$f":"GAS!D131","v":113989496.07000001},{"$f":"GAS!L131","v":79319168.170160949},{"$f":"+D12-C12","v":-34670327.899839059}]
[{"$f":"A12+1","v":2},"403 GAS PORTION OF COMMON",{"$f":"Common!F66","v":7429557.1601760006},{"$f":"'[1]Common-Elec&Gas'!$R$61","v":5363792.6921627047},{"$f":"+D13-C13","v":-2065764.4680132959}]
[3,"403 DEPR. EXP. ON ASSETS NOT INCLUDED IN STUDY",{"$f":"Common!F76+GAS!D138","v":27368.129303999998},{"$f":"C14","v":27368.129303999998},{"$f":"+D14-C14","v":0}]
[4,"404 DEPR. EXP. ON ASSETS NOT INCLUDED IN STUDY",{"$f":"Common!F82+GAS!D146-C14","v":11632339.733118001},{"$f":"Common!M82+GAS!L146-D14","v":11632339.733118001},{"$f":"+D15-C15","v":0}]
[5,"SUBTOTAL DEPRECIATION EXPENSE",{"$f":"SUM(C12:C15)","v":133078761.09259801},{"$f":"SUM(D12:D15)","v":96342668.724745661},{"$f":"SUM(E12:E15)","v":-36736092.367852353}]
[6]
[7,"403.1 DEPR. EXP- FAS 143 (RECOVERED IN RATES)",{"$f":"'GAS 403.1 Depr'!C8","v":173994.92},{"$f":"'GAS 403.1 Depr'!K8","v":114321.57198555958},{"$f":"+D18-C18","v":-59673.348014440431}]
[8,"403.1 DEPR. EXP - FAS 143 (NOT RECOVERED IN RATES)",{"$f":"'GAS 403.1 Depr'!C12","v":51680.669399999999},{"$f":"'GAS 403.1 Depr'!H12","v":0},{"$f":"+D19-C19","v":-51680.669399999999}]
[9,"SUBTOTAL DEPRECIATION EXPENSE 403.1",{"$f":"SUM(C18:C19)","v":225675.5894},{"$f":"SUM(D18:D19)","v":114321.57198555958},{"$f":"SUM(E18:E19)","v":-111354.01741444043}]
[10]
[11,"TOTAL DEPRECIATION EXPENSE",{"$f":"C16+C20","v":133304436.681998},{"$f":"D16+D20","v":96456990.296731219},{"$f":"+D22-C22","v":-36847446.385266781}]
[12]
[13,"AMORTIZATION EXPENSE"]
[14,"4111 ACCRETION EXP. - FAS 143 (RECOVERED IN RATES)",{"$f":"'GAS Accretion'!C8","v":28810.3},{"$f":"'GAS Accretion'!K8","v":18929.51119133574},{"$f":"+D25-C25","v":-9880.7888086642597}]
[15,"4111 ACCRETION EXP. - FAS 143 (NOT RECOVERED IN RATES)",{"$f":"'GAS Accretion'!C12","v":4852.6339200000002},{"$f":"'GAS Accretion'!H12","v":0},{"$f":"+D26-C26","v":-4852.6339200000002}]
[16,"SUBTOTAL ACCRETION EXPENSE 411.1",{"$f":"SUM(C25:C26)","v":33662.933919999996},{"$f":"SUM(D25:D26)","v":18929.51119133574},{"$f":"SUM(E25:E26)","v":-14733.42272866426}]
[17]
[18,"FLEET DEPR. EXP. ON INC STMNT NOT RECORDED IN 403",{"$f":"GAS!D158+Common!F102","v":408687.72001800023},{"$f":"GAS!L158+Common!M102","v":171927.16944286184},{"$f":"+D29-C29","v":-236760.55057513839}]
[19]
[20]
[21]
[22,"INCREASE(DECREASE) EXPENSE",null,null,{"$f":"E22+E27+E29","v":-37098940.358570583}]
[23,"FIT",null,0.35,{"$f":"-E33*D34","v":12984629.125499703}]
[24,"INCREASE(DECREASE) NOI",null,null,{"$f":"-E33-E34","v":24114311.23307088}]
[25]
[26]
[27,"ADJUSTMENT TO RATE BASE"]
[28,"ADJUSTMENT TO ACCUM. DEPREC. AT 50% DEPREC. EXPENSE LINE 22",0.5,null,{"$f":"-E33*C39","v":18549470.179285292}]
[29,"DFIT",null,null,{"$f":"'DFIT Depr Stdy 10.06G'!S43","v":-6492314.5627498515}]
[30,"TOTAL  ADJUSTMENT TO RATEBASE",null,null,{"$f":"SUM(E39:E40)","v":12057155.61653544}]

{"sheet":"GAS","index":3,"n_rows":166,"n_cols":14,"rows_kept":166,"cut":false,"hidden":false,"merged":[[5,0,5,6]]}
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["ACCOUNT",null,"ACQUISITION","DEPRECIATION","CURRENT","RATE","PROPOSED","Difft % ","DEPRECIATION","PROPOSED","Difft % ","DEPRECIATION","(DECREASE)"]
["NUMBER","DESCRIPTION","VALUE","EXPENSE","RATE","%","RATE","RATE","EXPENSE AMOUNT","RATE","RATE","EXPENSE AMOUNT","AMOUNT"]
[null,null,null,null,null,null,"Per PSE",null,"Per PSE","Per Public Counsel",null,"Per Public Counsel"]
[]
["GAS PLANT"]
[null,"MANUFACTURED GAS PRODUCTION PLANT "]
[305,"STRUCTURES AND IMPROVEMENTS      "]
[null,"     DIERINGER",{"$f":"'Gas Study Rpt'!K18","v":43406.61}]
[null,"     SWARR",{"$f":"'Gas Study Rpt'!K19","v":465330.71}]
[null,"TOTAL STRUCTURES AND IMPROVEMENTS",{"$f":"SUBTOTAL(9,C9:C10)","v":508737.32},2543.6400000000003,0.5,{"$f":"E11*0.01","v":5.0000000000000001E-3},{"$f":"'Gas Study Rpt'!V21","v":2.8148121706502681E-3},{"$f":"G11/F11","v":0.56296243413005365},{"$f":"D11*H11","v":1431.9737659505699},{"$f":"G11","v":2.8148121706502681E-3},{"$f":"J11/G11","v":1},{"$f":"I11*K11","v":1431.9737659505699},{"$f":"L11-I11","v":0},{"$f":"D11*H11-I11","v":0}]
[]
[311,"LIQUEFIED PETROLEUM GAS EQUIPMENT"]
[null,"     DIERINGER",{"$f":"'Gas Study Rpt'!K24","v":685182.6}]
[null,"     SWARR",{"$f":"'Gas Study Rpt'!K25","v":5385099.4299999997}]
[null,"TOTAL LIQUEFIED PETROLEUM GAS EQUIPMENT",{"$f":"SUBTOTAL(9,C14:C15)","v":6070282.0299999993},57667.68,0.95,{"$f":"E16*0.01","v":9.4999999999999998E-3},{"$f":"'Gas Study Rpt'!V27","v":5.742896265398068E-3},{"$f":"G16/F16","v":0.60451539635769136},{"$f":"D16*H16","v":34861.000432228509},{"$f":"G16","v":5.742896265398068E-3},{"$f":"J16/G16","v":1},{"$f":"I16*K16","v":34861.000432228509},{"$f":"L16-I16","v":0},{"$f":"D16*H16-I16","v":0}]
[]
[]
[320,"OTHER EQUIPMENT                  ",{"$f":"'Gas Study Rpt'!K29","v":4852.88},2.4,0.05,{"$f":"E19*0.01","v":5.0000000000000001E-4},{"$f":"'Gas Study Rpt'!V29","v":4.9661232093107598E-2},{"$f":"G19/F19","v":99.3224641862152},{"$f":"D19*H19","v":238.37391404691647},{"$f":"G19","v":4.9661232093107598E-2},{"$f":"J19/G19","v":1},{"$f":"I19*K19","v":238.37391404691647},{"$f":"L19-I19","v":0},{"$f":"D19*H19-I19","v":0}]
[]
[]
[null,"UNDERGROUND STORAGE PLANT"]
[350.3,"EASEMENTS",{"$f":"'Gas Study Rpt'!K36","v":33641.1},507.15000000000003,2.0099999999999998,{"$f":"E23*0.01","v":2.01E-2},{"$f":"'Gas Study Rpt'!V36","v":3.278727508910232E-2},{"$f":"G23/F23","v":1.6312077158757374},{"$f":"D23*H23","v":827.26699310638026},{"$f":"G23","v":3.278727508910232E-2},{"$f":"J23/G23","v":1},{"$f":"I23*K23","v":827.26699310638026},{"$f":"L23-I23","v":0}]
[351.1,"STRUCTURES AND IMPROVEMENTS - WELLS        ",{"$f":"'Gas Study Rpt'!K37","v":230122.07},3644.9900000000002,1.63,1.6299999999999999E-2,{"$f":"'Gas Study Rpt'!V37","v":1.6317426659685445E-2},1.0010691202261011,{"$f":"D24*H24","v":3648.8869325329365},1.6317426659685445E-2,1,3648.8869325329365,0,{"$f":"D24*H24-I24","v":0}]
[351.2,"STRUCTURES AND IMPROVEMENTS - COMPRESSOR STATIONS",{"$f":"'Gas Study Rpt'!K38","v":469567.31},1173.96,0.25,2.5000000000000001E-3,{"$f":"'Gas Study Rpt'!V38","v":2.5065629036229119E-2},10.026251614491647,{"$f":"D25*H25","v":11770.418345348615},2.5065629036229119E-2,1,11770.418345348615,0,0]
[351.3,"STRUCTURES AND IMPROVEMENTS - MEASURING AND REGULATING STATION",{"$f":"'Gas Study Rpt'!K39","v":2244.87},0,0,0,{"$f":"'Gas Study Rpt'!V39","v":1.8263863831758632E-2},null,0,1.8263863831758632E-2,1,0,0,0]
[351.4,"STRUCTURES AND IMPROVEMENTS - OTHER        ",{"$f":"'Gas Study Rpt'!K40","v":134361.93},2015.5200000000002,1.5,1.4999999999999999E-2,{"$f":"'Gas Study Rpt'!V40","v":2.7999002395991186E-2},1.8666001597327457,{"$f":"D27*H27","v":3762.169953944544},2.7999002395991186E-2,1,3762.169953944544,0,0]
[352,"WELLS                                      ",{"$f":"'Gas Study Rpt'!K41","v":11293925.789999999},135492.81,1.2,1.2E-2,{"$f":"'Gas Study Rpt'!V41","v":1.8043238798366498E-2},1.503603233197208,{"$f":"D28*H28","v":203727.427190975},1.8043238798366498E-2,1,203727.427190975,0,0]
[352.2,"RESERVOIRS                                 ",{"$f":"'Gas Study Rpt'!K42","v":1757701.36},35505.599999999999,2.02,2.0199999999999999E-2,{"$f":"'Gas Study Rpt'!V42","v":1.4913796277656632E-2},0.73830674641864513,{"$f":"D29*H29","v":26214.024015641844},1.4913796277656632E-2,1,26214.024015641844,0,0]
[352.3,"NON-RECOVERABLE NATURAL GAS                ",{"$f":"'Gas Study Rpt'!K43","v":4185430.83},87894,2.1,2.1000000000000001E-2,{"$f":"'Gas Study Rpt'!V43","v":1.8846088539946078E-2},0.89743278761647982,78878.95743476288,1.8846088539946078E-2,1,78878.95743476288,0,0]
[353,"LINES                                      ",{"$f":"'Gas Study Rpt'!K44","v":2676181.41},65058.73,2.5,2.5000000000000001E-2,{"$f":"'Gas Study Rpt'!V44","v":2.2480538791277233E-2},0.8992215516510893,{"$f":"D31*H31","v":58502.212139049276},2.2480538791277233E-2,1,58502.212139049276,0,{"$f":"D31*H31-I31","v":0}]
[354,"COMPRESSOR STATION EQUIPMENT               ",{"$f":"'Gas Study Rpt'!K45","v":17969110.129999999},459364.14,2.56,2.5600000000000001E-2,{"$f":"'Gas Study Rpt'!V45","v":3.0622273224389217E-2},{"$f":"G32/F32","v":1.1961825478277037},{"$f":"D32*H32","v":549483.36736588203},3.0622273224389217E-2,1,549483.36736588203,0,0]
[355,"MEASURING AND REGULATING EQUIPMENT         ",{"$f":"'Gas Study Rpt'!K46","v":530739.26},17355.120000000003,3.27,3.27E-2,{"$f":"'Gas Study Rpt'!V46","v":4.2131799332124027E-2},1.2884342303401843,22360.930679661542,4.2131799332124027E-2,1,22360.930679661542,0,0]
[356,"PURIFICATION EQUIPMENT                     ",{"$f":"'Gas Study Rpt'!K47","v":2662646.77},50057.760000000002,1.88,1.8800000000000001E-2,{"$f":"'Gas Study Rpt'!V47","v":2.7327319875779091E-2},1.4535808444563345,{"$f":"D34*H34","v":72763.00105239253},2.7327319875779091E-2,1,72763.00105239253,0,0]
[357,"OTHER EQUIPMENT                            ",{"$f":"'Gas Study Rpt'!K48","v":376479.9},3345.54,0.95,9.4999999999999998E-3,{"$f":"'Gas Study Rpt'!V48","v":5.2433078100583855E-2},5.5192713790088268,18464.943169329192,5.2433078100583855E-2,1,18464.943169329192,0,0]
[null,null,{"$f":"SUBTOTAL(9,C23:C35)","v":42322152.729999997},{"$f":"SUBTOTAL(9,D23:D35)","v":861415.32000000007},null,{"$f":"D36/C36","v":2.0353768994113265E-2},{"$f":"I36/C36","v":2.4819238566946754E-2},1.2193927608260169,{"$f":"SUBTOTAL(9,I23:I35)","v":1050403.6052726267},{"$f":"L36/$C36","v":2.4819238566946754E-2},1,{"$f":"SUBTOTAL(9,L23:L35)","v":1050403.6052726267},{"$f":"SUBTOTAL(9,M23:M35)","v":0},0]
[]
[]
[null,"OTHER STORAGE PLANT"]
[361,"STRUCTURES AND IMPROVEMENTS ",{"$f":"'Gas Study Rpt'!K55","v":4155602.12},118850.28,2.86,{"$f":"E40*0.01","v":2.86E-2},{"$f":"'Gas Study Rpt'!V55","v":2.498963976849641E-2},{"$f":"G40/F40","v":0.87376362826910525},{"$f":"D40*H40","v":103847.05187359908},{"$f":"G40","v":2.498963976849641E-2},{"$f":"J40/G40","v":1},{"$f":"I40*K40","v":103847.05187359908},{"$f":"L40-I40","v":0},{"$f":"D40*H40-I40","v":0}]
[362,"GAS HOLDERS                 ",{"$f":"'Gas Study Rpt'!K56","v":3683221.39},133700.88,3.63,3.6299999999999999E-2,{"$f":"'Gas Study Rpt'!V56","v":3.4767391487156844E-2},{"$f":"G41/F41","v":0.95777937981148331},128055.94592664955,3.4767391487156844E-2,1,128055.94592664955,0,0]
[363,"PURIFICATION EQUIPMENT  ",{"$f":"'Gas Study Rpt'!K57","v":3984038.93},125098.8,3.14,3.1400000000000004E-2,{"$f":"'Gas Study Rpt'!V57","v":2.62622935765339E-2},0.8363787763227355,104629.98126344262,2.62622935765339E-2,1,104629.98126344262,0,0]
[364,"TRANSPORTATION EQUIPMENT",{"$f":"'Gas Study Rpt'!K58","v":970580.63},31155.72,3.21,3.2100000000000004E-2,{"$f":"'Gas Study Rpt'!V58","v":2.3245879118770379E-2},0.7241706890582672,{"$f":"D43*H43","v":22562.059220506439},2.3245879118770379E-2,1,22562.059220506439,0,0]
[null,null,{"$f":"SUBTOTAL(9,C40:C43)","v":12793443.07},{"$f":"SUBTOTAL(9,D40:D43)","v":408805.68000000005},null,{"$f":"D44/C44","v":3.1954312671201815E-2},{"$f":"I44/C44","v":2.8068678331500767E-2},0.8784003154853367,{"$f":"SUBTOTAL(9,I40:I43)","v":359095.03828419768},{"$f":"L44/$C44","v":2.8068678331500767E-2},1,{"$f":"SUBTOTAL(9,L40:L43)","v":359095.03828419768},{"$f":"SUBTOTAL(9,M40:M43)","v":0},0]
[]
[null,"DISTRIBUTION PLANT "]
[374.2,"EASEMENTS ",{"$f":"'Gas Study Rpt'!K65","v":5872231.9400000004},23673.57,2.0099999999999998,{"$f":"E47*0.01","v":2.01E-2},{"$f":"'Gas Study Rpt'!V65","v":1.5806596358658134E-2},{"$f":"G47/F47","v":0.78639782878896192},{"$f":"D47*H47","v":18616.844047683506},{"$f":"G47","v":1.5806596358658134E-2},{"$f":"J47/G47","v":1},{"$f":"I47*K47","v":18616.844047683506},{"$f":"L47-I47","v":0},{"$f":"D47*H47-I47","v":0}]
[374.3,"EASEMENTS FROM TRANSMISSION",{"$f":"'Gas Study Rpt'!K66","v":7998815.5800000001},160776.24,2.0099999999999998,{"$f":"E48*0.01","v":2.01E-2},{"$f":"'Gas Study Rpt'!V66","v":1.4534401854530568E-2},{"$f":"G48/F48","v":0.72310456987714267},{"$f":"D48*H48","v":116258.03387166426},1.4534401854530568E-2,1,116258.03387166426,0,0]
[375,"STRUCTURES AND IMPROVEMENTS               ",{"$f":"'Gas Study Rpt'!K67","v":36537811.969999999},616845.81000000006,2.19,2.1899999999999999E-2,{"$f":"'Gas Study Rpt'!V67","v":2.5335835675110351E-2},1.1568874737493311,713621.19082376,2.5335835675110351E-2,1,713621.19082376,0,0]
[376.2,"MAINS - PLASTIC                           ",{"$f":"'Gas Study Rpt'!K68","v":1180051441.55},31510603.629999999,2.77,2.7700000000000002E-2,{"$f":"'Gas Study Rpt'!V68","v":2.443056207967733E-2},0.88196975016885659,27791399.211220965,1.8200000000000001E-2,0.74496853329214852,20703717.908519857,-7087681.3027011082,0]
[376.4,"MAINS - WRAPPED STEEL",{"$f":"'Gas Study Rpt'!K69","v":536417722.49000001},17328115.939999998,3.27,3.27E-2,{"$f":"'Gas Study Rpt'!V69","v":2.2147502779834936E-2},0.67729366299189409,11736223.117750827,1.5800000000000002E-2,0.71339871393472554,8372606.4786544349,-3363616.6390963923,0]
[376.5,"MAINS - CATHODIC PROTECTION",{"$f":"'Gas Study Rpt'!K70","v":35642748.710000001},1019750.72,2.8986000000000001,2.8986000000000001E-2,{"$f":"'Gas Study Rpt'!V70","v":3.5829447677858402E-2},1.2360949312722831,1260508.6961532612,3.5829447677858402E-2,1,1260508.6961532612,0,0]
[378,"MEASURING AND REGULATING STATION EQUIPMENT  ",{"$f":"'Gas Study Rpt'!K71","v":109594096.15000001},4518926.17,4.17,4.1700000000000001E-2,{"$f":"'Gas Study Rpt'!V71","v":4.1253517833770646E-2},0.98929299361560297,4470541.9986471906,3.1099999999999999E-2,0.75387510285343839,3370230.3090407667,-1100311.689606424,0]
[380.1,"SERVICES - CATHODIC PROTECTION",{"$f":"'Gas Study Rpt'!K72","v":20729198.530000001},592747.26,{"$f":"E52","v":2.8986000000000001},2.8986000000000001E-2,{"$f":"'Gas Study Rpt'!V72","v":3.5075934023581369E-2},1.2100991521279709,717282.95675217791,3.5075934023581369E-2,1,717282.95675217791,0,0]
[380.2,"SERVICES - PLASTIC",{"$f":"'Gas Study Rpt'!K73","v":962277703.47000003},42618886.880000003,4.58,4.58E-2,{"$f":"'Gas Study Rpt'!V73","v":3.1950138602539598E-2},0.69760127953143225,29730990.019693371,2.8199999999999999E-2,0.88262527905774046,26241323.362794757,-3489666.656898614,0]
[380.3,"SERVICES - WRAPPED STEEL",{"$f":"'Gas Study Rpt'!K74","v":37555623.539999999},1724431.56,4.58,4.58E-2,{"$f":"'Gas Study Rpt'!V74","v":3.9390665379962962E-2},0.86005819606906031,1483111.4967381556,3.2599999999999997E-2,0.82760724363348259,1227433.8178165937,-255677.67892156192,0]
[381,"METERS **",{"$f":"'Gas Study Rpt'!K75","v":79272361.519999996},2043932.51,2.73,2.7300000000000001E-2,{"$f":"'Gas Study Rpt'!V75","v":4.067222091253779E-2},1.4898249418512011,3045101.6328585297,4.067222091253779E-2,1,3045101.6328585297,0,0]
[382,"METER INSTALLATIONS                       ",{"$f":"'Gas Study Rpt'!K76","v":165961349.56},3723206.5,2.4,2.4E-2,{"$f":"'Gas Study Rpt'!V76","v":2.2507680311731493E-2},0.93782001298881223,3491697.5681900303,2.2507680311731493E-2,1,3491697.5681900303,0,0]
[383,"HOUSE REGULATORS                          ",{"$f":"'Gas Study Rpt'!K77","v":16689214.720000001},395279.91000000003,2.41,2.4100000000000003E-2,{"$f":"'Gas Study Rpt'!V77","v":1.4399119672899743E-2},0.59747384534853698,236169.40781672363,1.4399119672899743E-2,1,236169.40781672363,0,0]
[384,"HOUSE REGULATOR INSTALLATIONS             ",{"$f":"'Gas Study Rpt'!K78","v":83183112.239999995},2030682.95,2.46,2.46E-2,{"$f":"'Gas Study Rpt'!V78","v":1.8085630117558583E-2},0.73518821616091801,1492934.1755988905,1.8085630117558583E-2,1,1492934.1755988905,0,0]
[385,"INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT",{"$f":"'Gas Study Rpt'!K79","v":38074911.890000001},1457958.4400000002,3.91,3.9100000000000003E-2,{"$f":"'Gas Study Rpt'!V79","v":6.8521104068141284E-2},1.7524579045560429,2555010.7926921975,6.8521104068141284E-2,1,2555010.7926921975,0,0]
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[]
[386,"RESIDENTIAL AND COMMERCIAL WATER HEATERS AND CONVERSION BURNERS"]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K81","v":16795703.850000001},0,null,null,null,null,0,0,null,null,{"$f":"I65-D65","v":0},{"$f":"D65*H65-I65","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K82","v":10445838.300000001},148700.53,2.5499999999999998,{"$f":"E66*0.01","v":2.5499999999999998E-2},{"$f":"'Gas Study Rpt'!V82","v":0.10003553281118663},{"$f":"G66/F66","v":3.9229620710269271},{"$f":"D66*H66","v":583346.53913160169},{"$f":"G66","v":0.10003553281118663},{"$f":"J66/G66","v":1},{"$f":"I66*K66","v":583346.53913160169},{"$f":"L66-I66","v":0},0]
[null,null,null,1152391.3999999999,5.52,5.5199999999999999E-2,{"$f":"G66","v":0.10003553281118663},{"$f":"G67/F67","v":1.8122379132461346},{"$f":"D67*H67","v":2088407.3859787914},0.10003553281118663,1,2088407.3859787914,0,0]
[null,null,null,16747.53,1.37,1.3700000000000002E-2,{"$f":"G67","v":0.10003553281118663},{"$f":"G68/F68","v":7.3018637088457385},{"$f":"D68*H68","v":122288.18151980526},0.10003553281118663,1,122288.18151980526,0,0]
[null,null,{"$f":"SUBTOTAL(9,C65:C68)","v":27241542.150000002},{"$f":"SUBTOTAL(9,D65:D68)","v":1317839.46},null,null,null,null,{"$f":"SUBTOTAL(9,I65:I68)","v":2794042.1066301987},null,null,{"$f":"SUBTOTAL(9,L65:L68)","v":2794042.1066301987},{"$f":"SUBTOTAL(9,M65:M68)","v":0}]
[]
[387,"OTHER EQUIPMENT                           ",{"$f":"'Gas Study Rpt'!K86","v":5758985.8399999999},155922.5,2.66,{"$f":"E71*0.01","v":2.6600000000000002E-2},{"$f":"'Gas Study Rpt'!V86","v":0.12052243559605627},{"$f":"G71/F71","v":4.5309186314306862},{"$f":"D71*H71","v":706472.16030925117},{"$f":"G71","v":0.12052243559605627},{"$f":"J71/G71","v":1},{"$f":"I71*K71","v":706472.16030925117},{"$f":"L71-I71","v":0},{"$f":"D71*H71-I71","v":0}]
[]
[]
[null,"GENERAL PLANT "]
[390,"STRUCTURES AND IMPROVEMENTS    ",{"$f":"'Gas Study Rpt'!K93","v":2445499.7000000002},297388.06,89.59,{"$f":"E75*0.01","v":0.89590000000000003},{"$f":"'Gas Study Rpt'!V93","v":2.7780416411418898E-2},{"$f":"G75/F75","v":3.100838978839033E-2},{"$f":"D75*H75","v":9221.5248828932108},{"$f":"G75","v":2.7780416411418898E-2},{"$f":"J75/G75","v":1},{"$f":"I75*K75","v":9221.5248828932108},{"$f":"L75-I75","v":0},{"$f":"D75*H75-I75","v":0}]
[391.1,"OFFICE FURNITURE AND EQUIPMENT   "]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K95","v":3282777.32},157819.72,5,{"$f":"E77*0.01","v":0.05},{"$f":"'Gas Study Rpt'!V96","v":4.9993537470742679E-2},{"$f":"G77/F77","v":0.99987074941485354},{"$f":"D77*H77","v":157799.32170884236},0,{"$f":"J77/G77","v":0},{"$f":"I77*K77","v":0},{"$f":"L77-I77","v":-157799.32170884236},{"$f":"D77*H77-I77","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K96","v":3172210.01},114092.52,null,0.16438356000000001,{"$f":"G77","v":4.9993537470742679E-2},{"$f":"G78/F78","v":0.30412735598829149},{"$f":"D78*H78","v":34698.656445641267},{"$f":"G78","v":4.9993537470742679E-2},1,34698.656445641267,0,{"$f":"D78*H78-I78","v":0}]
[null,null,{"$f":"+SUBTOTAL(9,C75:C78)","v":8900487.0299999993},{"$f":"+SUBTOTAL(9,D75:D78)","v":569300.30000000005},null,null,null,null,{"$f":"+SUBTOTAL(9,I75:I78)","v":201719.50303737685},null,null,{"$f":"SUBTOTAL(9,L77:L78)","v":34698.656445641267},{"$f":"+SUBTOTAL(9,M75:M78)","v":-157799.32170884236}]
[]
[391.2,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",{"$f":"'Gas Study Rpt'!K100","v":186638.97},37577.72,20,0.2,{"$f":"'Gas Study Rpt'!V100","v":0.20001717754871878},{"$f":"G81/F81","v":1.0000858877435939},{"$f":"D81*H81","v":37580.947465580204},{"$f":"G81","v":0.20001717754871878},{"$f":"J81/G81","v":1},{"$f":"I81*K81","v":37580.947465580204},{"$f":"L81-I81","v":0},{"$f":"D81*H81-I81","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["392 *","TRANSPORTATION EQUIPMENT       ",null,531271.07000000007,9,{"$f":"E83*0.01","v":0.09},{"$f":"'Gas Study Rpt'!V101","v":4.5308008958866254E-2},{"$f":"G83/F83","v":0.50342232176518065},{"$f":"D83*H83","v":267453.71554607182},{"$f":"G83","v":4.5308008958866254E-2},{"$f":"J83/G83","v":1},{"$f":"I83*K83","v":267453.71554607182},0,{"$f":"D83*H83-I83","v":0}]
[null,null,{"$f":"'Gas Study Rpt'!K101","v":6312129.0599999996},33646.68,null,0.6,{"$f":"'Gas Study Rpt'!V101","v":4.5308008958866254E-2},7.5513348264777097E-2,{"$f":"D84*H84","v":2540.7734647935104},4.5308008958866254E-2,1,2540.7734647935104,0,0]
[null,null,{"$f":"+SUBTOTAL(9,C83:C84)","v":6312129.0599999996},{"$f":"+SUBTOTAL(9,D83:D84)","v":564917.75000000012},null,null,null,null,{"$f":"+SUBTOTAL(9,I83:I84)","v":269994.48901086533},null,null,{"$f":"SUBTOTAL(9,L83:L84)","v":269994.48901086533},0]
[]
[]
[393,"STORES EQUIPMENT FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K102","v":50148.160000000003},1701.48,null,0.16438356000000001,0,{"$f":"G88/F88","v":0},{"$f":"D88*H88","v":0},0,{"$f":"IFERROR(J88/G88,0)","v":0},null,null,{"$f":"D88*H88-I88","v":0}]
[]
[]
[394,"TOOLS, SHOP AND GARAGE EQUIPMENT"]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K105","v":3648171.26},132770.26999999999,5,{"$f":"E92*0.01","v":0.05},{"$f":"'Gas Study Rpt'!V106","v":5.0038313717464353E-2},{"$f":"G92/F92","v":1.0007662743492869},{"$f":"D92*H92","v":132872.00845224888},0,{"$f":"J92/G92","v":0},{"$f":"I92*K92","v":0},{"$f":"L92-I92","v":-132872.00845224888},{"$f":"D92*H92-I92","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K106","v":7514501.8300000001},253647.24000000002,null,0.16438356000000001,{"$f":"'Gas Study Rpt'!V106","v":5.0038313717464353E-2},0.3043997448252389,{"$f":"D93*H93","v":77210.155131626132},{"$f":"G93","v":5.0038313717464353E-2},1,77210.155131626132,0,0]
[null,null,{"$f":"+SUBTOTAL(9,C92:C93)","v":11162673.09},{"$f":"+SUBTOTAL(9,D92:D93)","v":386417.51},null,null,null,null,{"$f":"+SUBTOTAL(9,I92:I93)","v":210082.16358387499},null,null,{"$f":"SUBTOTAL(9,L92:L93)","v":77210.155131626132},-132872.00845224888]
[395,"LABORATORY EQUIPMENT           "]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K111","v":22161},24706.84,5,{"$f":"E96*0.01","v":0.05},{"$f":"'Gas Study Rpt'!V112","v":4.9993479142136317E-2},{"$f":"G96/F96","v":0.99986958284272631},{"$f":"D96*H96","v":24703.617804161986},0,{"$f":"J96/G96","v":0},{"$f":"I96*K96","v":0},{"$f":"L96-I96","v":-24703.617804161986},{"$f":"D96*H96-I96","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K112","v":2830609.16},107170.86,null,0.16438356000000001,{"$f":"'Gas Study Rpt'!V112","v":4.9993479142136317E-2},0.30412700115593261,{"$f":"D97*H97","v":32593.55226310229},{"$f":"G97","v":4.9993479142136317E-2},1,32593.55226310229,0,{"$f":"D97*H97-I97","v":0}]
[null,null,{"$f":"+SUBTOTAL(9,C96:C97)","v":2852770.16},{"$f":"+SUBTOTAL(9,D96:D97)","v":131877.70000000001},null,null,null,null,{"$f":"+SUBTOTAL(9,I96:I97)","v":57297.170067264276},null,null,{"$f":"SUBTOTAL(9,L96:L97)","v":32593.55226310229},{"$f":"+SUBTOTAL(9,M96:M97)","v":-24703.617804161986}]
[]
["396 **","POWER OPERATED EQUIPMENT       ",{"$f":"'Gas Study Rpt'!K116","v":484657.89},8.0500000000000007,null,0.06,{"$f":"'Gas Study Rpt'!V116","v":6.4274203810031849E-2},{"$f":"G100/F100","v":1.0712367301671974},{"$f":"D100*H100","v":8.623455677845941},{"$f":"G100","v":6.4274203810031849E-2},{"$f":"J100/G100","v":1},{"$f":"I100*K100","v":8.623455677845941},{"$f":"L100-I100","v":0},{"$f":"D100*H100-I100","v":0}]
[null,null,null,4671,null,0.22641510000000001,{"$f":"G100","v":6.4274203810031849E-2},{"$f":"G101/F101","v":0.28387772639736414},{"$f":"D101*H101","v":1325.9928600020878},6.4274203810031849E-2,1,1325.9928600020878,0,{"$f":"D101*H101-I101","v":0}]
[null,null,{"$f":"+SUBTOTAL(9,C100:C101)","v":484657.89},{"$f":"+SUBTOTAL(9,D100:D101)","v":4679.05},null,null,null,null,{"$f":"+SUBTOTAL(9,I100:I101)","v":1334.6163156799337},null,null,{"$f":"SUBTOTAL(9,L100:L101)","v":1334.6163156799337},0]
[397,"COMMUNICATION EQUIPMENT     "]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K118","v":3740400.02},62834.25,6.67,{"$f":"E104*0.01","v":6.6699999999999995E-2},{"$f":"'Gas Study Rpt'!V119","v":6.6733663423579004E-2},{"$f":"G104/F104","v":1.000504699004183},{"$f":"D104*H104","v":62865.962383403588},0,{"$f":"J104/G104","v":0},{"$f":"I104*K104","v":0},{"$f":"L104-I104","v":-62865.962383403588},{"$f":"D104*H104-I104","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K119","v":1317655.82},215300.76,null,0.27906976,{"$f":"'Gas Study Rpt'!V119","v":6.6733663423579004E-2},{"$f":"G105/F105","v":0.23912896697793054},{"$f":"D105*H105","v":51484.64832836335},{"$f":"G105","v":6.6733663423579004E-2},1,51484.64832836335,0,0]
[null,null,{"$f":"+SUBTOTAL(9,C104:C105)","v":5058055.84},{"$f":"+SUBTOTAL(9,D104:D105)","v":278135.01},null,null,null,null,{"$f":"+SUBTOTAL(9,I104:I105)","v":114350.61071176693},null,null,{"$f":"SUBTOTAL(9,L104:L105)","v":51484.64832836335},-62865.962383403588]
[398,"MISCELLANEOUS EQUIPMENT        "]
[null,"  FULLY ACCRUED",{"$f":"'Gas Study Rpt'!K124","v":60682.07},9560.2800000000007,6.67,{"$f":"E108*0.01","v":6.6699999999999995E-2},{"$f":"'Gas Study Rpt'!V125","v":6.6666915128101356E-2},{"$f":"G108/F108","v":0.99950397493405341},{"$f":"D108*H108","v":9555.5378614825331},0,{"$f":"J108/G108","v":0},{"$f":"I108*K108","v":0},{"$f":"L108-I108","v":-9555.5378614825331},{"$f":"D108*H108-I108","v":0}]
[null,"  AMORTIZED",{"$f":"'Gas Study Rpt'!K125","v":155624.42000000001},4911.3,null,0.27906976,{"$f":"'Gas Study Rpt'!V125","v":6.6666915128101356E-2},0.23888978557942414,{"$f":"D109*H109","v":1173.2594039162259},{"$f":"G109","v":6.6666915128101356E-2},1,1173.2594039162259,0,0]
[null,null,{"$f":"+SUBTOTAL(9,C108:C109)","v":216306.49000000002},{"$f":"+SUBTOTAL(9,D108:D109)","v":14471.580000000002},null,null,null,null,{"$f":"+SUBTOTAL(9,I108:I109)","v":10728.79726539876},null,null,{"$f":"SUBTOTAL(9,L108:L109)","v":1173.2594039162259},-9555.5378614825331]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D112*H112-I112","v":0}]
[]
[]
[null,"SUBTOTAL",{"$f":"+SUBTOTAL(9,C7:C113)","v":3445782206.5699997},{"$f":"+SUBTOTAL(9,D7:D113)","v":114559092.87},null,{"$f":"D115/C115","v":3.3246179242429376E-2},{"$f":"I115/C115","v":2.748551534056386E-2},{"$f":"G115/F115","v":0.82672703952357773},{"$f":"+SUBTOTAL(9,I7:I113)","v":94709099.69892171},{"$f":"L115/$C115","v":2.2933645989817186E-2},{"$f":"J115/G115","v":0.83439024903313697},{"$f":"+SUBTOTAL(9,L7:L113)","v":79024349.283487484},{"$f":"+SUBTOTAL(9,M7:M113)","v":-15684750.415434243},{"$f":"D115*H115-I115","v":0}]
["Remove CC300 depreciation not booked to 403 - to be adjusted separately"]
["392 *","TRANSPORTATION EQUIPMENT",null,{"$f":"-D85","v":-564917.75000000012},null,null,null,null,{"$f":"-I85","v":-269994.48901086533},null,null,{"$f":"I117","v":-269994.48901086533},{"$f":"I117-D117","v":294923.26098913478}]
["396 **","POWER OPERATED EQUIPMENT",null,{"$f":"-D102","v":-4679.05},null,null,null,null,{"$f":"-I102","v":-1334.6163156799337},null,null,-1334.6163156799337,{"$f":"I118-D118","v":3344.4336843200663}]
[null,"ADJUSTED SUBTOTAL ",null,{"$f":"SUM(D115:D118)","v":113989496.07000001},null,null,null,null,{"$f":"SUM(I115:I118)","v":94437770.593595162},null,null,{"$f":"SUM(L115:L118)","v":78753020.178160936},{"$f":"SUM(M115:M118)","v":-15386482.720760789}]
[]
[]
[null,"UNRECOVERED RESERVE TO BE AMORTIZED"]
[386,"RESIDENTIAL AND COMMERCIAL WATER HEATERS AND CONVERSION BURNERS",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q134","v":-411818.4},null,null,{"$f":"I123","v":-411818.4},{"$f":"I123-D123","v":-411818.4}]
[391.1,"OFFICE FURNITURE AND EQUIPMENT",null,null,null,null,null,null,{"$f":"'Gas Study Rpt'!Q135","v":292550.41600000003},null,null,292550.41600000003,292550.41600000003]
[391.2,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q136","v":-8677.3940000000002},null,null,-8677.3940000000002,-8677.3940000000002]
[393,"STORES EQUIPMENT               ",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q137","v":4111.9059999999999},null,null,4111.9059999999999,4111.9059999999999]
[394,"TOOLS, SHOP AND GARAGE EQUIPMENT",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q138","v":339277.36},null,null,339277.36,339277.36]
[395,"LABORATORY EQUIPMENT           ",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q139","v":46743.082000000002},null,null,46743.082000000002,46743.082000000002]
[397,"COMMUNICATION EQUIPMENT        ",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q140","v":296312.636},null,null,296312.636,296312.636]
[398,"MISCELLANEOUS EQUIPMENT        ",null,0,null,null,null,null,{"$f":"'Gas Study Rpt'!Q141","v":7648.3860000000004},null,null,7648.3860000000004,7648.3860000000004]
[null,"TOTAL DIRECTGAS EXPENSE",null,{"$f":"SUM(D119:D130)","v":113989496.07000001},null,null,null,null,{"$f":"SUM(I119:I130)","v":95003918.585595176},null,null,{"$f":"SUM(L119:L130)","v":79319168.170160949},{"$f":"SUM(M119:M130)","v":-14820334.72876079}]
[]
[null,"NONDEPRECIABLE PLANT "]
[301,"STRUCTURES AND IMPROVEMENTS    ",{"$f":"'Gas Study Rpt'!K151","v":158691.96},null,null,null,null,null,null,null,null,null,{"$f":"I134-D134","v":0}]
[302,"FRANCHISES AND CONSENTS",{"$f":"'Gas Study Rpt'!K152","v":406713.91000000003},32947.32,null,null,null,null,{"$f":"D135","v":32947.32},null,null,{"$f":"I135","v":32947.32},{"$f":"I135-D135","v":0}]
[303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"'Gas Study Rpt'!K153","v":14658160.959999999},1528016.82,null,null,null,null,{"$f":"D136","v":1528016.82},null,null,{"$f":"I136","v":1528016.82},{"$f":"I136-D136","v":0}]
[304,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K154","v":153210.77000000002},null,null,null,null,null,null,null,null,null,0]
[350,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K155","v":1247232.71},40.32,null,null,null,null,{"$f":"D138","v":40.32},null,null,{"$f":"I138","v":40.32},0]
[350.2,"RIGHT OF WAY",{"$f":"'Gas Study Rpt'!K156","v":3436.65}]
[360,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K157","v":1704569.38},null,null,null,null,null,null,null,null,null,0]
[374,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K158","v":9300951.1799999997},null,null,null,null,null,null,null,null,null,0]
[374.1,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K159","v":951975.18},null,null,null,null,null,null,null,null,null,0]
[388,"ARO",{"$f":"'Gas Study Rpt'!K160","v":9413855.1500000004},173994.92,null,null,null,null,{"$f":"D143","v":173994.92},null,null,{"$f":"I143","v":173994.92},0]
[389,"LAND AND LAND RIGHTS",{"$f":"'Gas Study Rpt'!K161","v":121045.02},null,null,null,null,null,null,null,null,0,0]
[null,"Move ARC to separate line",null,{"$f":"-D143","v":-173994.92},null,null,null,null,{"$f":"-I143","v":-173994.92},null,null,-173994.92,0]
[null,"TOTAL NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED",{"$f":"SUM(C134:C144)","v":38119842.870000005},{"$f":"SUM(D134:D145)","v":1561004.4600000002},null,null,null,null,{"$f":"SUM(I133:I145)","v":1561004.4600000002},null,null,{"$f":"SUM(L133:L145)","v":1561004.4600000002},{"$f":"SUM(M134:M145)","v":0}]
[]
[null,"    TOTAL GAS PLANT ",{"$f":"C115+C146","v":3483902049.4399996},{"$f":"D131+D146","v":115550500.53},null,null,null,null,{"$f":"I131+I146","v":96564923.045595169},null,null,{"$f":"L131+L146","v":80880172.630160943},{"$f":"M131+M146","v":-14820334.72876079}]
[]
[]
[null,"Allocate for CC 300 ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Lead G'!E12-M148","v":-19849993.171078268}]
[null,"portion of I/S",null,"Test Year ",null,null,null,null,"Restated",null,null,"Restated"]
["* 392 ","Transportation Equipment",{"$f":"D153*D157","v":329583.60452294955},{"$f":"D85","v":564917.75000000012},null,null,null,{"$f":"I153*I157","v":157519.84583513773},{"$f":"I85","v":269994.48901086533},null,null,{"$f":"L85","v":269994.48901086533},{"$f":"H153-C153","v":-172063.75868781182}]
[]
["** 396 ","Power Operated Equipment",{"$f":"D155*D157","v":2729.8454770506096},{"$f":"D102","v":4679.05},null,null,null,{"$f":"I155*I157","v":778.64017545373849},{"$f":"I102","v":1334.6163156799337},null,null,{"$f":"L102","v":1334.6163156799337},{"$f":"H155-C155","v":-1951.2053015968711}]
[null,null,null,{"$f":"SUM(D153:D155)","v":569596.80000000016},null,null,null,null,{"$f":"SUM(I153:I155)","v":271329.10532654525},null,null,{"$f":"SUM(L153:L155)","v":271329.10532654525}]
[null,"CC 300 Depr. Exp. portion of Income Statement",null,{"$f":"'CC300'!F31","v":0.58341874462777898},null,"Portion allocated to Fleet Overheads",null,null,{"$f":"'CC300'!F31","v":0.58341874462777898},null,null,0.58341874462777898,"Portion allocated to Fleet Overheads"]
[null,null,{"$f":"SUM(C153:C155)-D158","v":0},{"$f":"D156*D157","v":332313.45000000019},null,null,null,{"$f":"SUM(H153:H155)-I158","v":0},{"$f":"I156*I157","v":158298.48601059144},null,null,{"$f":"L156*L157","v":158298.48601059144}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,{"$f":"F165+Common!F103","v":0}]

{"sheet":"Gas Study Rpt","index":4,"n_rows":181,"n_cols":22,"rows_kept":181,"cut":false,"hidden":false,"merged":[]}
["PUGET SOUND ENERGY "]
["GAS PLANT"]
[]
["TABLE 2.  SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE, ORIGINAL COST, BOOK DEPRECIATION RESERVE"]
["AND CALCULATED ANNUAL DEPRECIATION RATES AS OF SEPTEMBER 30, 2016"]
[]
[]
[null,null,null,null,"PROBABLE",null,null,null,"NET",null,"ORIGINAL COST",null,"BOOK",null,null,null,"CALCULATED ANNUAL ",null,null,null,"COMPOSITE"]
[null,null,null,null,"RETIREMENT",null,"SURVIVOR",null,"SALVAGE",null,"AS OF",null,"DEPRECIATION",null,"FUTURE",null,"ACCRUAL ",null,"ACCRUAL",null,"REMAINING"]
[null,null,"ACCOUNT",null,"DATE",null,"CURVE",null,"PERCENT",null,"SEPTEMBER 30, 2016",null,"RESERVE",null,"ACCRUALS",null,"AMOUNT",null,"RATE",null,"LIFE"]
[null,null,-1,null,-2,null,-3,null,-4,null,-5,null,-6,null,-7,null,-8,null,"(9)=(8)/(5)",null,"(10)=(7)/(8)"]
[]
[null,null,"GAS PLANT "]
[]
[null,null,"MANUFACTURED GAS PRODUCTION PLANT "]
[]
[305,null,"STRUCTURES AND IMPROVEMENTS      "]
[null,null,"     DIERINGER",null,"2021-06-30",null,"60-R4","*",0,null,43406.61,null,40577.040000000001,null,2830,null,599,null,1.38,null,4.7,{"$f":"Q18/K18","v":1.3799741560098796E-2}]
[null,null,"     SWARR",null,"2037-06-30",null,"60-R4","*",0,null,465330.71,null,448226.97,null,17104,null,833,null,0.18,null,20.5,{"$f":"Q19/K19","v":1.7901247050726567E-3}]
[]
[null,null,"TOTAL STRUCTURES AND IMPROVEMENTS",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K18:K19)","v":508737.32},null,{"$f":"+SUBTOTAL(9,M18:M19)","v":488804.00999999995},null,{"$f":"+SUBTOTAL(9,O18:O19)","v":19934},null,{"$f":"+SUBTOTAL(9,Q18:Q19)","v":1432},null,{"$f":"Q21/K21*100","v":0.28148121706502682},null,{"$f":"ROUND(O21/Q21,1)","v":13.9},{"$f":"Q21/K21","v":2.8148121706502681E-3}]
[]
[311,null,"LIQUEFIED PETROLEUM GAS EQUIPMENT"]
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[null,null,"     SWARR",null,"2037-06-30",null,"60-R4","*",-5,null,5385099.4299999997,null,5056389.93,null,597964,null,29413,null,0.55000000000000004,null,20.3,{"$f":"Q25/K25","v":5.4619232908017078E-3}]
[]
[null,null,"TOTAL LIQUEFIED PETROLEUM GAS EQUIPMENT",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K24:K25)","v":6070282.0299999993},null,{"$f":"+SUBTOTAL(9,M24:M25)","v":5750379.0999999996},null,{"$f":"+SUBTOTAL(9,O24:O25)","v":623417},null,{"$f":"+SUBTOTAL(9,Q24:Q25)","v":34861},null,{"$f":"Q27/K27*100","v":0.57428962653980675},null,{"$f":"ROUND(O27/Q27,1)","v":17.899999999999999},{"$f":"Q27/K27","v":5.742896265398068E-3}]
[]
[320,null,"OTHER EQUIPMENT                  ",null,"2037-06-30",null,"35-S4","*",0,null,4852.88,null,770.51,null,4082,null,241,null,4.97,null,16.899999999999999,{"$f":"Q29/K29","v":4.9661232093107598E-2}]
[]
[null,null,"TOTAL MANUFACTURED GAS PRODUCTION PLANT ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K17:K30)","v":6583872.2299999995},null,{"$f":"+SUBTOTAL(9,M17:M30)","v":6239953.6199999992},null,{"$f":"+SUBTOTAL(9,O17:O30)","v":647433},null,{"$f":"+SUBTOTAL(9,Q17:Q30)","v":36534},null,{"$f":"ROUND(Q31/K31*100,2)","v":0.55000000000000004},null,null,{"$f":"K29*V29","v":241}]
[]
[]
[null,null,"UNDERGROUND STORAGE PLANT"]
[]
[350.3,null,"EASEMENTS",null,"2043-06-30",null,"SQUARE","*",0,null,33641.1,null,4128,null,29513,null,1103,null,3.28,null,26.8,{"$f":"Q36/K36","v":3.278727508910232E-2}]
[351.1,null,"STRUCTURES AND IMPROVEMENTS - WELLS        ",null,"2043-06-30",null,"55-R4","*",-5,null,230122.07,null,176869.4,null,64759,null,3755,null,1.63,null,17.2,{"$f":"Q37/K37","v":1.6317426659685445E-2}]
[351.2,null,"STRUCTURES AND IMPROVEMENTS - COMPRESSOR STATIONS",null,"2043-06-30",null,"55-R4","*",-5,null,469567.31,null,206696.68,null,286349,null,11770,null,2.5099999999999998,null,24.3,2.5065629036229119E-2]
[351.3,null,"STRUCTURES AND IMPROVEMENTS - MEASURING ANS REGULATING EQUIPMENT",null,"2043-06-30",null,"55-R4","*",-5,null,2244.87,null,1742.45,null,615,null,41,null,1.83,null,15,1.8263863831758632E-2]
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[352,null,"WELLS                                      ",null,"2043-06-30",null,"60-R4","*",-5,null,11293925.789999999,null,6644223.0700000003,null,5214399,null,203779,null,1.8,null,25.6,1.8043238798366498E-2]
[352.2,null,"RESERVOIRS                                 ",null,"2043-06-30",null,"60-R4","*",-5,null,1757701.36,null,1155811.82,null,689775,null,26214,null,1.49,null,26.3,1.4913796277656632E-2]
[352.3,null,"NON-RECOVERABLE NATURAL GAS                ",null,"2043-06-30",null,"SQUARE","*",0,null,4185430.83,null,2075386.69,null,2110044,null,78879,null,1.88,null,26.8,1.8846088539946078E-2]
[353,null,"LINES                                      ",null,"2043-06-30",null,"55-R4","*",-20,null,2676181.41,null,1677916.09,null,1533502,null,60162,null,2.25,null,25.5,2.2480538791277233E-2]
[354,null,"COMPRESSOR STATION EQUIPMENT               ",null,"2043-06-30",null,"45-R3","*",-10,null,17969110.129999999,null,6442889.71,null,13323131,null,550255,null,3.06,null,24.2,3.0622273224389217E-2]
[355,null,"MEASURING AND REGULATING EQUIPMENT         ",null,"2043-06-30",null,"25-L2","*",-5,null,530739.26,null,247503.91,null,309772,null,22361,null,4.21,null,13.9,4.2131799332124027E-2]
[356,null,"PURIFICATION EQUIPMENT                     ",null,"2043-06-30",null,"45-R3","*",-5,null,2662646.77,null,1060023.58,null,1735756,null,72763,null,2.73,null,23.9,2.7327319875779091E-2]
[357,null,"OTHER EQUIPMENT                            ",null,"2043-06-30",null,"30-S0","*",0,null,376479.9,null,27303.95,null,349176,null,19740,null,5.24,null,17.7,5.2433078100583855E-2]
[]
[null,null,"TOTAL UNDERGROUND STORAGE PLANT",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K36:K48)","v":42322152.729999997},null,{"$f":"+SUBTOTAL(9,M36:M48)","v":19778125.400000002},null,{"$f":"+SUBTOTAL(9,O36:O48)","v":25730241},null,{"$f":"+SUBTOTAL(9,Q36:Q48)","v":1054584},null,{"$f":"ROUND(Q50/K50*100,2)","v":2.4900000000000002},null,null,2.491801413618688E-2]
[]
[]
[null,null,"OTHER STORAGE PLANT"]
[]
[361,null,"STRUCTURES AND IMPROVEMENTS ",null,"2044-06-30",null,"50-R3","*",0,null,4155602.12,null,1470838.98,null,2684763,null,103847,null,2.5,null,25.9,{"$f":"Q55/K55","v":2.498963976849641E-2}]
[362,null,"GAS HOLDERS                 ",null,"2044-06-30",null,"40-S3","*",-20,null,3683221.39,null,1315578,null,3104288,null,128056,null,3.48,null,24.2,3.4767391487156844E-2]
[363,null,"PURIFICATION EQUIPMENT  ",null,"2044-06-30",null,"40-R2.5","*",-5,null,3984038.93,null,1726879.45,null,2456361,null,104630,null,2.63,null,23.5,2.62622935765339E-2]
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[]
[null,null,"TOTAL OTHER STORAGE PLANT ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K55:K58)","v":12793443.07},null,{"$f":"+SUBTOTAL(9,M55:M58)","v":5097337.68},null,{"$f":"+SUBTOTAL(9,O55:O58)","v":8534893},null,{"$f":"+SUBTOTAL(9,Q55:Q58)","v":359095},null,{"$f":"ROUND(Q60/K60*100,2)","v":2.81}]
[]
[]
[null,null,"DISTRIBUTION PLANT "]
[]
[374.2,null,"EASEMENTS",null,null,null,"65-R4",null,0,null,5872231.9400000004,null,119065.19,null,5753167,null,92820,null,1.58,null,62,{"$f":"Q65/K65","v":1.5806596358658134E-2}]
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[378,null,"MEASURING AND REGULATING STATION EQUIPMENT  ",null,null,null,"39-S0.5",null,-50,null,109594096.15000001,null,31250009.489999998,null,133141135,null,4521142,null,4.13,null,29.4,4.1253517833770646E-2]
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[380.2,null,"SERVICES - PLASTIC",null,null,null,"50-R2",null,-75,null,962277703.47000003,null,459884967.07999998,null,1224101014,null,30744906,null,3.2,null,39.799999999999997,3.1950138602539598E-2]
[380.3,null,"SERVICES - WRAPPED STEEL",null,null,null,"50-R2",null,-75,null,37555623.539999999,null,33265286.780000001,null,32457054,null,1479341,null,3.94,null,21.9,3.9390665379962962E-2]
[381,null,"METERS",null,null,null,"39-R2.5",null,-25,null,79272361.519999996,null,20328091.969999999,null,78762360,null,3224183,null,4.07,"**",24.4,4.067222091253779E-2]
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[383,null,"HOUSE REGULATORS                          ",null,null,null,"50-R3",null,0,null,16689214.720000001,null,7624423.0899999999,null,9064792,null,240310,null,1.44,null,37.700000000000003,1.4399119672899743E-2]
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[385,null,"INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT",null,null,null,"25-R0.5",null,-10,null,38074911.890000001,null,1544639.92,null,40337763,null,2608935,null,6.85,null,15.5,6.8521104068141284E-2]
[386,null,"RESIDENTIAL AND COMMERCIAL WATER HEATERS AND CONVERSION BURNERS"]
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[]
[null,null,"TOTAL RESIDENTIAL AND COMMERCIAL WATER HEATERS AND CONVERSION BURNERS",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K81:K82)","v":27241542.150000002},null,{"$f":"+SUBTOTAL(9,M81:M82)","v":19870704},null,{"$f":"+SUBTOTAL(9,O81:O82)","v":7370838},null,{"$f":"+SUBTOTAL(9,Q81:Q82)","v":1044955},null,{"$f":"+ROUND(Q84/K84*100,2)","v":3.84},null,{"$f":"+ROUND(O84/Q84,1)","v":7.1},{"$f":"Q84/K84","v":3.8358878298672232E-2}]
[]
[387,null,"OTHER EQUIPMENT                           ",null,null,null,"12-L1",null,0,null,5758985.8399999999,null,77865.84,null,5681120,null,694087,null,12.05,null,8.1999999999999993,{"$f":"Q86/K86","v":0.12052243559605627}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null," "]
[null,null,"TOTAL DISTRIBUTION PLANT ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K65:K86)","v":3348858871.8499999},null,{"$f":"+SUBTOTAL(9,M65:M86)","v":1290795501.9599998},null,{"$f":"+SUBTOTAL(9,O65:O86)","v":3763018602},null,{"$f":"+SUBTOTAL(9,Q65:Q86)","v":93646266},null,{"$f":"ROUND(Q88/K88*100,2)","v":2.8}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K93*V93","v":67937}]
[null,null,"GENERAL PLANT "]
[]
[390,null,"STRUCTURES AND IMPROVEMENTS    ",null,null,null,"40-R1.5",null,0,null,2445499.7000000002,null,900401.27,null,1545098,null,67937,null,2.78,null,22.7,{"$f":"Q93/K93","v":2.7780416411418898E-2}]
[391.1,null,"OFFICE FURNITURE AND EQUIPMENT   "]
[null,null,"  FULLY ACCRUED",null,null,null,"FULLY ACCRUED",null,0,null,3282777.32,null,3282777.32,null,0,null,0,null,0,null,0]
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[]
[null,null,"TOTAL OFFICE FURNITURE AND EQUIPMENT   ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K95:K96)","v":6454987.3300000001},null,{"$f":"+SUBTOTAL(9,M95:M96)","v":3992777.32},null,{"$f":"+SUBTOTAL(9,O95:O96)","v":2462210},null,{"$f":"+SUBTOTAL(9,Q95:Q96)","v":158590},null,{"$f":"+ROUND(Q98/K98*100,2)","v":2.46},null,{"$f":"+ROUND(O98/Q98,1)","v":15.5},{"$f":"Q98/K98","v":2.4568599734184141E-2}]
[]
[391.2,null,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",null,null,null,"5-SQ",null,0,null,186638.97,null,113060,null,73579,null,37331,null,20,null,2,{"$f":"Q100/K100","v":0.20001717754871878}]
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[393,null,"STORES EQUIPMENT",null,null,null,"FULLY ACCRUED",null,0,null,50148.160000000003,null,50148.160000000003,null,0,null,0,null,0,"***",0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"."]
[394,null,"TOOLS, SHOP AND GARAGE EQUIPMENT"]
[null,null,"  FULLY ACCRUED",null,null,null,"FULLY ACCRUED",null,0,null,3648171.26,null,3648171.26,null,0,null,0,null,0,null,0]
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[]
[null,null,"TOTAL TOOLS, SHOP AND GARAGE EQUIPMENT   ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K105:K106)","v":11162673.09},null,{"$f":"+SUBTOTAL(9,M105:M106)","v":7664171.2599999998},null,{"$f":"+SUBTOTAL(9,O105:O106)","v":3498502},null,{"$f":"+SUBTOTAL(9,Q105:Q106)","v":376013},null,{"$f":"+ROUND(Q108/K108*100,2)","v":3.37},null,{"$f":"+ROUND(O108/Q108,1)","v":9.3000000000000007},3.3684852809749352E-2]
[]
[395,null,"LABORATORY EQUIPMENT           "]
[null,null,"  FULLY ACCRUED",null,null,null,"FULLY ACCRUED",null,0,null,22161,null,22161,null,0,null,0,null,0,null,0]
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[]
[null,null,"TOTAL LABORATORY EQUIPMENT   ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K111:K112)","v":2852770.16},null,{"$f":"+SUBTOTAL(9,M109:M112)","v":1348715},null,{"$f":"+SUBTOTAL(9,O109:O112)","v":1504055},null,{"$f":"+SUBTOTAL(9,Q109:Q112)","v":141512},null,{"$f":"+ROUND(Q114/K114*100,2)","v":4.96},null,{"$f":"+ROUND(O114/Q114,1)","v":10.6},{"$f":"Q114/K114","v":4.9605117854990458E-2}]
[]
[396,null,"POWER OPERATED EQUIPMENT       ",null,null,null,"14-L3",null,10,null,484657.89,null,301721,null,134471,null,31151,null,6.43,null,4.3,{"$f":"Q116/K116","v":6.4274203810031849E-2}]
[397,null,"COMMUNICATION EQUIPMENT        "]
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[]
[null,null,"TOTAL COMMUNICATION EQUIPMENT   ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K118:K119)","v":5058055.84},null,{"$f":"+SUBTOTAL(9,M118:M119)","v":4145400.02},null,{"$f":"+SUBTOTAL(9,O118:O119)","v":912656},null,{"$f":"+SUBTOTAL(9,Q118:Q119)","v":87932},null,{"$f":"+ROUND(Q121/K121*100,2)","v":1.74},null,{"$f":"+ROUND(O121/Q121,1)","v":10.4},{"$f":"Q121/K121","v":1.7384545125939139E-2}]
[]
[398,null,"MISCELLANEOUS EQUIPMENT        "]
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[]
[null,null,"TOTAL MISCELLANEOUS EQUIPMENT   ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K123:K125)","v":216306.49000000002},null,{"$f":"+SUBTOTAL(9,M123:M125)","v":115608},null,{"$f":"+SUBTOTAL(9,O123:O125)","v":100698},null,{"$f":"+SUBTOTAL(9,Q123:Q125)","v":10375},null,{"$f":"+ROUND(Q127/K127*100,2)","v":4.8},null,{"$f":"+ROUND(O127/Q127,1)","v":9.6999999999999993},{"$f":"Q127/K127","v":4.7964349104828059E-2}]
[]
[null,null,"TOTAL GENERAL PLANT ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K93:K128)","v":35223866.689999998},null,{"$f":"+SUBTOTAL(9,M93:M128)","v":22687192.029999997},null,{"$f":"+SUBTOTAL(9,O93:O128)","v":11856995},null,{"$f":"+SUBTOTAL(9,Q93:Q128)","v":1196831},null,{"$f":"ROUND(Q129/K129*100,2)","v":3.4},null,null,{"$f":"Q129/K129","v":3.397784265234511E-2}]
[]
[]
[null,null,"UNRECOVERED RESERVE TO BE AMORTIZED"]
[]
[386,null,"RESIDENTIAL AND COMMERCIAL WATER HEATERS AND CONVERSION BURNERS",null,null,null,null,null,null,null,null,null,2059092,null,null,null,{"$f":"-M134/5","v":-411818.4},"****"]
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[394,null,"TOOLS, SHOP AND GARAGE EQUIPMENT",null,null,null,null,null,null,null,null,null,-1696386.8,null,null,null,339277.36,"****"]
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[398,null,"MISCELLANEOUS EQUIPMENT        ",null,null,null,null,null,null,null,null,null,-38241.93,null,null,null,7648.3860000000004,"****"]
[]
[null,null,"TOTAL UNRECOVERED RESERVE TO BE AMORTIZED",null,null,null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,M134:M141)","v":-2830739.9600000004},null,null,null,{"$f":"+SUBTOTAL(9,Q134:Q141)","v":566147.99199999997}]
[]
[]
[null,null,"TOTAL DEPRECIABLE PLANT",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K17:K145)","v":3445782206.5699997},null,{"$f":"+SUBTOTAL(9,M17:M145)","v":1341767370.7299995},null,{"$f":"+SUBTOTAL(9,O17:O145)","v":3809788164},null,{"$f":"+SUBTOTAL(9,Q17:Q145)","v":96859457.992000014}]
[]
[]
[null,null,"NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED"]
[]
[301,null,"STRUCTURES AND IMPROVEMENTS    ",null,null,null,null,null,null,null,158691.96]
[302,null,"FRANCHISES AND CONSENTS",null,null,null,null,null,null,null,406713.91000000003,null,169615.97]
[303,null,"MISCELLANEOUS INTANGIBLE PLANT",null,null,null,null,null,null,null,14658160.959999999,null,6248902.6799999997]
[304,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,153210.77000000002]
[350,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,1247232.71]
[350.2,null,"RIGHT OF WAY",null,null,null,null,null,null,null,3436.65,null,40.32]
[360,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,1704569.38]
[374,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,9300951.1799999997]
[374.1,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,951975.18]
[388,null,"ARO",null,null,null,null,null,null,null,9413855.1500000004,null,606977]
[389,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,121045.02]
[]
[null,null,"TOTAL NONDEPRECIABLE PLANT",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K151:K161)","v":38119842.870000005},null,{"$f":"+SUBTOTAL(9,M151:M161)","v":7025535.9699999997}]
[]
[]
[null,null,"TOTAL GAS PLANT ",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K17:K165)","v":3483902049.4399996},null,{"$f":"+SUBTOTAL(9,M17:M165)","v":1348792906.6999996},null,{"$f":"+SUBTOTAL(9,O17:O165)","v":3809788164},null,{"$f":"+SUBTOTAL(9,Q17:Q165)","v":96859457.992000014}]
[]
[]
[null,"*  LIFE SPAN PROCEDURE IS USED.  CURVE SHOWN IS INTERIM SURVIVOR CURVE"]
[null,"** FOR NEW ADDITIONS FOR AMR MODULES, THE RECOMMENDATION IS A 15-S2.5 SURVIVOR CURVE, (5) NET SALVAGE AND A 7.00% DEPRECIATION RATE.  FOR NEW ADDITIONS FOR AMI MODULES, "]
[null,"       THE RECOMMENDATION IS A 20-S2.5 SURVIVOR CURVE, (5) NET SALVAGE AND A 5.25% DEPRECIATION RATE."]
[null,"*** FOR NEW ADDITIONS FOR 393 - STORES EQUIPMENT, THE RECOMMENDATION IS A 20 YEAR AMORTIZATION PERIOD AND A 5% AMORTIZED RATE."]
[null,"****  5-YEAR AMORTIZATION OF UNRECOVERED RESERVE RELATED TO AMORTIZATION ACCOUNTING."]
[]
[null,"NOTE: FOR NEW ASSETS FOR THE COMPANY'S EQUIPMENT LEASE PROGRAM, THE FOLLOWING ESTIMATES AND DEPRECIATION RATES ARE RECOMMENDED:"]
[]
[null,null,null,null,"LIFE",null,"NET SALVAGE",null,"RATE"]
[]
[null,null,"RESIDENTIAL FURNACES",null,"17-S3",null,0,null,5.89]
[null,null,"RESIDENTIAL WATER HEATERS",null,"15-L3",null,0,null,6.67]
[null,null,"COMMERCIAL WATER HEATERS",null,"10-L3",null,0,null,10]

{"sheet":"Common","index":5,"n_rows":110,"n_cols":16,"rows_kept":110,"cut":false,"hidden":false,"merged":[[6,0,6,8]]}
[null,null,null,null,"4 FACTOR","4 FACTOR",null,null,null,null,"PROPOSED","4 FACTOR","4 FACTOR"]
["ACCOUNT",null,"ACQUISITION","DEPRECIATION","ALLOCATOR","ALLOCATOR","CURRENT","CURRENT","PROPOSED","Difft % ","DEPRECIATION","ALLOCATOR","ALLOCATOR","INCREASE"]
["NUMBER","DESCRIPTION","VALUE","EXPENSE","CURRENT ELECTRIC","Current GAS","RATE","RATE","RATE","RATE","EXPENSE AMOUNT","PROPOSED ELECTRIC","PROPOSED GAS","(DECREASE)"]
[null,null,null,null,null,null,null,null,"Per PSE",null,"Per PSE"]
[null,null,null,null,{"$f":"'[2]3.04 & 4.04 Lead'!$E$35","v":0.67179999999999995},{"$f":"'[2]3.04 & 4.04 Lead'!$F$35","v":0.32819999999999999},null,null,null,null,null,{"$f":"E5","v":0.67179999999999995},{"$f":"F5","v":0.32819999999999999},"AMOUNT"]
[]
["COMMON PLANT"]
[]
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[]
[390,"STRUCTURES AND IMPROVEMENTS                 "]
[null,"  EAST SIDE TELECOMMUNICATION OFFICE",{"$f":"'Comm Study Rpt'!K20","v":25949969.489999998},1338163.75,{"$f":"D12*$E$5","v":898978.40724999993},{"$f":"D12*$F$5","v":439185.34275000001},5.27,{"$f":"G12*0.01","v":5.2699999999999997E-2},{"$f":"'Comm Study Rpt'!V20","v":2.9479687839124316E-2},{"$f":"I12/H12","v":0.55938686601753929},{"$f":"D12*J12","v":748551.22633077798},{"$f":"K12*$L$5","v":502876.71384901664},{"$f":"K12*$M$5","v":245674.51248176134},{"$f":"M12-F12","v":-193510.83026823867},{"$f":"F12*J12-M12","v":0}]
[null,"  FACTORIA",{"$f":"'Comm Study Rpt'!K21","v":18065002.23},952025.6399999999,{"$f":"D13*$E$5","v":639570.82495199994},{"$f":"D13*$F$5","v":312454.81504799996},5.27,5.2699999999999997E-2,{"$f":"'Comm Study Rpt'!V21","v":1.8751229348727291E-2},0.35581080358116307,338741.00799827103,{"$f":"K13*$L$5","v":227566.20917323846},{"$f":"K13*$M$5","v":111174.79882503254},-201280.01622296742,0]
[null,"  OTHER STRUCTURES",{"$f":"'Comm Study Rpt'!K22","v":45026876.399999999},1846509.1400000001,1240484.8402519999,606024.29974799999,5.27,5.2699999999999997E-2,{"$f":"'Comm Study Rpt'!V22","v":1.2848748264492093E-2},0.24380926498087466,450196.036203867,302441.69712175784,147754.33908210916,-458269.96066589083,0]
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[]
[391.1,"OFFICE FURNITURE AND EQUIPMENT   ",{"$f":"'Comm Study Rpt'!K26","v":21112177.850000001},374011.60000000003,{"$f":"D17*$E$5","v":251260.99288000001},{"$f":"D17*$F$5","v":122750.60712000002},5,{"$f":"G17*0.01","v":0.05},{"$f":"'Comm Study Rpt'!V26","v":5.0049786786918335E-2},{"$f":"I17/H17","v":1.0009957357383665},{"$f":"D17*J17","v":374384.01671668369},{"$f":"K17*$L$5","v":251511.18243026809},{"$f":"K17*$M$5","v":122872.83428641559},{"$f":"M17-F17","v":122.22716641557054},{"$f":"F17*J17-M17","v":0}]
[null,null,null,495366.96,{"$f":"D18*$E$5","v":332787.523728},{"$f":"D18*$F$5","v":162579.43627199999},null,0.16438356000000001,{"$f":"I17","v":5.0049786786918335E-2},{"$f":"I18/H18","v":0.30446953933178189},{"$f":"D18*J18","v":150824.15011138524},{"$f":"K18*$L$5","v":101323.66404482861},{"$f":"K18*$M$5","v":49500.486066556638},{"$f":"M18-F18","v":-113078.95020544335}]
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[391.2,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",{"$f":"'Comm Study Rpt'!K28","v":63265264.670000002},11802785.689999999,{"$f":"D21*$E$5","v":7929111.426541999},{"$f":"D21*$F$5","v":3873674.2634579996},20,{"$f":"G21*0.01","v":0.2},{"$f":"'Comm Study Rpt'!V28","v":0.20002679299626488},{"$f":"I21/H21","v":1.0001339649813243},{"$f":"D21*J21","v":11804366.849964535},{"$f":"K21*$L$5","v":7930173.6498061735},{"$f":"K21*$M$5","v":3874193.2001583604},{"$f":"M21-F21","v":518.9367003608495},{"$f":"F21*J21-M21","v":0}]
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[392,"TRANSPORTATION EQUIPMENT                  ",{"$f":"'Comm Study Rpt'!K30","v":4200662.92},374440.27,{"$f":"D23*$E$5","v":251548.973386},{"$f":"D23*$F$5","v":122891.29661400001},9,{"$f":"G23*0.01","v":0.09},{"$f":"'Comm Study Rpt'!V30","v":1.4324167672087338E-2},{"$f":"I23/H23","v":0.15915741857874821},{"$f":"D23*J23","v":59594.946785129498},{"$f":"K23*$L$5","v":40035.885250249994},{"$f":"K23*$M$5","v":19559.0615348795},{"$f":"M23-F23","v":-103332.23507912051},{"$f":"F23*J23-M23","v":0}]
[null,null,null,-353.22,{"$f":"D24*$E$5","v":-237.29319599999999},{"$f":"D24*$F$5","v":-115.926804},null,0.6,{"$f":"I23","v":1.4324167672087338E-2},{"$f":"I24/H24","v":2.3873612786812229E-2},{"$f":"D24*J24","v":-8.432637508557816},{"$f":"K24*$L$5","v":-5.6650458782491402},{"$f":"K24*$M$5","v":-2.7675916303086749},{"$f":"M24-F24","v":113.15921236969133}]
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[]
[393,"STORES EQUIPMENT                          ",{"$f":"'Comm Study Rpt'!K31","v":92575.77},2683.68,{"$f":"D27*$E$5","v":1802.8962239999998},{"$f":"D27*$F$5","v":880.78377599999988},5,{"$f":"G27*0.01","v":0.05},{"$f":"'Comm Study Rpt'!V31","v":5.0002284615078003E-2},{"$f":"I27/H27","v":1.0000456923015599},{"$f":"D27*J27","v":2683.80262351585},{"$f":"K27*$L$5","v":1802.9786024779478},{"$f":"K27*$M$5","v":880.82402103790196},{"$f":"M27-F27","v":4.0245037902082004E-2},{"$f":"F27*J27-M27","v":0}]
[null,null,null,1803.24,{"$f":"D28*$E$5","v":1211.4166319999999},{"$f":"D28*$F$5","v":591.82336799999996},null,0.16438356000000001,{"$f":"I27","v":5.0002284615078003E-2},{"$f":"I28/H28","v":0.3041805677835302},{"$f":"D28*J28","v":548.51056704997302},{"$f":"K28*$L$5","v":368.48939894417185},{"$f":"K28*$M$5","v":180.02116810580114},{"$f":"M28-F28","v":-411.80219989419879}]
[null,null,null,{"$f":"SUBTOTAL(9,D27:D28)","v":4486.92},{"$f":"SUBTOTAL(9,E27:E28)","v":3014.3128559999996},1472.6071439999998,null,null,null,null,{"$f":"SUBTOTAL(9,K27:K28)","v":3232.3131905658229},{"$f":"SUBTOTAL(9,L27:L28)","v":2171.4680014221194},{"$f":"SUBTOTAL(9,M27:M28)","v":1060.845189143703},{"$f":"SUBTOTAL(9,N27:N28)","v":-411.76195485629671}]
[]
[394,"TOOLS, SHOP AND GARAGE EQUIPMENT           ",{"$f":"'Comm Study Rpt'!K32","v":1586280.5},38814.78,{"$f":"D31*$E$5","v":26075.769203999997},{"$f":"D31*$F$5","v":12739.010795999999},5,{"$f":"G31*0.01","v":0.05},{"$f":"'Comm Study Rpt'!V32","v":4.9956486258262649E-2},{"$f":"I31/H31","v":0.99912972516525289},{"$f":"D31*J31","v":38781.000473749751},{"$f":"K31*$L$5","v":26053.076118265082},{"$f":"K31*$M$5","v":12727.924355484667},{"$f":"M31-F31","v":-11.08644051533156},{"$f":"F31*J31-M31","v":0}]
[null,null,null,21582,{"$f":"D32*$E$5","v":14498.7876},{"$f":"D32*$F$5","v":7083.2123999999994},null,0.16438356000000001,{"$f":"I31","v":4.9956486258262649E-2},{"$f":"I32/H32","v":0.30390196111011736},{"$f":"D32*J32","v":6558.8121246785531},{"$f":"K32*$L$5","v":4406.2099853590516},{"$f":"K32*$M$5","v":2152.602139319501},{"$f":"M32-F32","v":-4930.610260680498}]
[null,null,null,{"$f":"SUBTOTAL(9,D31:D32)","v":60396.78},{"$f":"SUBTOTAL(9,E31:E32)","v":40574.556803999993},19822.223195999999,null,null,null,null,{"$f":"SUBTOTAL(9,K31:K32)","v":45339.812598428303},{"$f":"SUBTOTAL(9,L31:L32)","v":30459.286103624134},{"$f":"SUBTOTAL(9,M31:M32)","v":14880.526494804168},{"$f":"SUBTOTAL(9,N31:N32)","v":-4941.6967011958295}]
[]
[]
[396,"POWER OPERATED EQUIPMENT                  ",{"$f":"'Comm Study Rpt'!K33","v":405180.32},24310.800000000003,{"$f":"D36*$E$5","v":16331.995440000001},{"$f":"D36*$F$5","v":7978.8045600000005},6,{"$f":"G36*0.01","v":0.06},{"$f":"'Comm Study Rpt'!V33","v":2.8397233113395044E-2},{"$f":"I36/H36","v":0.47328721855658407},{"$f":"D36*J36","v":11505.990912885405},{"$f":"K36*$L$5","v":7729.7246952764144},{"$f":"K36*$M$5","v":3776.2662176089898},{"$f":"M36-F36","v":-4202.5383423910107},{"$f":"F36*J36-M36","v":0}]
[]
[397,"COMMUNICATION EQUIPMENT **                  ",null,null,{"$f":"D38*$E$5","v":0},{"$f":"D38*$F$5","v":0},null,null,null,null,{"$f":"C38*(I38*0.01)","v":0},{"$f":"K38*$L$5","v":0},{"$f":"K38*$M$5","v":0},{"$f":"M38-F38","v":0}]
[null,"  FULLY ACCRUED",{"$f":"'Comm Study Rpt'!K36","v":21530076.079999998},3356202.05,{"$f":"D39*$E$5","v":2254696.5371899996},{"$f":"D39*$F$5","v":1101505.51281},6.67,{"$f":"G39*0.01","v":6.6699999999999995E-2},{"$f":"'Comm Study Rpt'!V37","v":6.6653075706855955E-2},{"$f":"I39/H39","v":0.99929648735915977},{"$f":"D39*J39","v":3353840.9194326107},{"$f":"K39*$L$5","v":2253110.3296748279},{"$f":"K39*$M$5","v":1100730.5897577829},{"$f":"M39-F39","v":-774.92305221711285}]
[null,"  AMORTIZED",{"$f":"'Comm Study Rpt'!K37","v":63796965.93},2058324.03,{"$f":"D40*$E$5","v":1382782.083354},{"$f":"D40*$F$5","v":675541.94664600003},null,0.27906976,{"$f":"I39","v":6.6653075706855955E-2},{"$f":"I40/H40","v":0.23884019431863901},491610.51129592414,{"$f":"K40*$L$5","v":330263.94148860179},{"$f":"K40*$M$5","v":161346.56980732229},{"$f":"M40-F40","v":-514195.37683867774},{"$f":"F40*J40-M40","v":0}]
[null,null,null,{"$f":"SUBTOTAL(9,D39:D40)","v":5414526.0800000001},{"$f":"SUBTOTAL(9,E39:E40)","v":3637478.6205439996},1777047.459456,null,null,null,null,{"$f":"SUBTOTAL(9,K39:K40)","v":3845451.4307285347},{"$f":"SUBTOTAL(9,L39:L40)","v":2583374.2711634296},{"$f":"SUBTOTAL(9,M39:M40)","v":1262077.1595651051},{"$f":"SUBTOTAL(9,N39:N40)","v":-514970.29989089485}]
[]
[398,"MISCELLANEOUS EQUIPMENT                   ",{"$f":"'Comm Study Rpt'!K41","v":1051805.58},39622.04,{"$f":"D43*$E$5","v":26618.086471999999},{"$f":"D43*$F$5","v":13003.953528},6.67,{"$f":"G43*0.01","v":6.6699999999999995E-2},{"$f":"'Comm Study Rpt'!V41","v":6.6719554767906822E-2},{"$f":"I43/H43","v":1.0002931749311368},{"$f":"D43*J43","v":39633.656188848501},{"$f":"K43*$L$5","v":26625.89022766842},{"$f":"K43*$M$5","v":13007.765961180077},{"$f":"M43-F43","v":3.8124331800772779},{"$f":"F43*J43-M43","v":0}]
[null,null,null,27739.68,{"$f":"D44*$E$5","v":18635.517024000001},{"$f":"D44*$F$5","v":9104.1629759999996},null,0.27906975000000001,{"$f":"I43","v":6.6719554767906822E-2},{"$f":"I44/H44","v":0.23907841952740067},{"$f":"D44*J44","v":6631.9588525958461},{"$f":"K44*$L$5","v":4455.3499571738894},{"$f":"K44*$M$5","v":2176.6088954219567},{"$f":"M44-F44","v":-6927.5540805780429}]
[null,null,null,{"$f":"SUBTOTAL(9,D43:D44)","v":67361.72},{"$f":"SUBTOTAL(9,E43:E44)","v":45253.603495999996},22108.116503999998,null,null,null,null,{"$f":"SUBTOTAL(9,K43:K44)","v":46265.615041444347},{"$f":"SUBTOTAL(9,L43:L44)","v":31081.240184842311},{"$f":"SUBTOTAL(9,M43:M44)","v":15184.374856602033},{"$f":"SUBTOTAL(9,N43:N44)","v":-6923.7416473979656}]
[]
[null,null,{"$f":"SUBTOTAL(9,C9:C45)","v":280165405.31999993},{"$f":"SUBTOTAL(9,D9:D45)","v":23035683.530000001},{"$f":"SUBTOTAL(9,E9:E45)","v":15475372.195454},7560311.3345460007,null,{"$f":"D47/C47","v":8.2221727210356518E-2},{"$f":"K47/C47","v":6.4640835948581332E-2},{"$f":"I47/H47","v":0.78617706221621764},{"$f":"SUBTOTAL(9,K9:K45)","v":18110126.003757913},12166382.649324561,{"$f":"SUBTOTAL(9,M9:M45)","v":5943743.3544333484},-1616567.9801126528,{"$f":"F47*J47-M47","v":0},{"$f":"M47-F47-N47","v":0}]
[]
["392 *","Remove CC300 depreciation not booked",null,{"$f":"-D25","v":-374087.05000000005},{"$f":"D49*$E$5","v":-251311.68019000001},{"$f":"D49*$F$5","v":-122775.36981000002},null,null,null,null,{"$f":"-K25","v":-59586.514147620939},{"$f":"K49*L5","v":-40030.220204371741},{"$f":"K49*M5","v":-19556.293943249191},{"$f":"M49-F49","v":103219.07586675082}]
["396 **"," to 403 to be adjusted separately",null,{"$f":"-D36","v":-24310.800000000003},{"$f":"D50*$E$5","v":-16331.995440000001},{"$f":"D50*$F$5","v":-7978.8045600000005},null,null,null,null,{"$f":"-K36","v":-11505.990912885405},{"$f":"K50*L5","v":-7729.7246952764144},{"$f":"K50*M5","v":-3776.2662176089898},{"$f":"M50-F50","v":4202.5383423910107}]
[]
[null,"SUBTOTAL (excludes CC 300)",{"$f":"SUM(C47:C49)","v":280165405.31999993},{"$f":"SUM(D47:D51)","v":22637285.68},{"$f":"SUM(E47:E51)","v":15207728.519823998},{"$f":"SUM(F47:F51)","v":7429557.1601760006},null,{"$f":"D52/C52","v":8.0799717774377236E-2},{"$f":"K52/C52","v":6.4387084044489881E-2},{"$f":"I52/H52","v":0.79687263542531783},{"$f":"SUM(K47:K51)","v":18039033.498697408},{"$f":"SUM(L47:L51)","v":12118622.704424912},5920410.7942724898,{"$f":"SUM(N47:N51)","v":-1509146.3659035109},null,{"$f":"M52-F52-N52","v":0}]
[]
[]
[]
[]
[null,"UNRECOVERED RESERVE TO BE AMORTIZED"]
[391.1,"OFFICE FURNITURE AND EQUIPMENT   ",null,0,{"$f":"D58*$E$5","v":0},{"$f":"D58*$F$5","v":0},null,null,null,null,{"$f":"'Comm Study Rpt'!Q48","v":316970.158},{"$f":"K58*$L$5","v":212940.55214439999},{"$f":"K58*$M$5","v":104029.60585559999},{"$f":"M58-F58","v":104029.60585559999}]
[391.2,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",null,0,0,0,null,null,null,null,{"$f":"'Comm Study Rpt'!Q49","v":-151112.3560000018},-101517.28076080121,-49595.075239200589,{"$f":"M59-F59","v":-49595.075239200589}]
[393,"STORES EQUIPMENT                          ",null,0,0,0,null,null,null,null,{"$f":"'Comm Study Rpt'!Q50","v":882.65},592.96426999999994,289.68572999999998,289.68572999999998]
[394,"TOOLS, SHOP AND GARAGE EQUIPMENT           ",null,0,0,0,null,null,null,null,{"$f":"'Comm Study Rpt'!Q51","v":18966.705999999998},12741.833090799997,6224.8729091999994,6224.8729091999994]
[397,"COMMUNICATION EQUIPMENT                   ",null,0,0,0,null,null,null,null,{"$f":"'Comm Study Rpt'!Q52","v":1473760.043999996},990071.99755919725,483688.04644079867,483688.04644079867]
[398,"MISCELLANEOUS EQUIPMENT                   ",null,0,0,0,null,null,null,null,{"$f":"'Comm Study Rpt'!Q53","v":-1598.561999999964},-1073.9139515999757,-524.64804839998817,-524.64804839998817]
[null,"TOTAL UNRECOVERED RESERVE TO BE AMORTIZED",{"$f":"SUM(C58:C63)","v":0},{"$f":"SUM(D58:D63)","v":0},{"$f":"SUM(E58:E63)","v":0},{"$f":"SUM(F58:F63)","v":0},null,null,null,null,{"$f":"SUM(K58:K63)","v":1657868.6399999943},{"$f":"SUM(L58:L63)","v":1113756.1523519959},{"$f":"SUM(M58:M63)","v":544112.48764799815},{"$f":"SUM(N58:N63)","v":544112.48764799815}]
[]
[null,"TOTAL COMMON",{"$f":"C52+C64","v":280165405.31999993},{"$f":"D52+D64","v":22637285.68},{"$f":"E52+E64","v":15207728.519823998},{"$f":"F52+F64","v":7429557.1601760006},null,null,null,null,{"$f":"K52+K64","v":19696902.138697401},{"$f":"L52+L64","v":13232378.856776908},{"$f":"M52+M64","v":6464523.281920488},{"$f":"N52+N64","v":-965033.8782555128},null,{"$f":"M66-F66-N66","v":0}]
[]
[]
[null,"NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED"]
[302,"FRANCHISES AND CONSENTS",{"$f":"'Comm Study Rpt'!K63","v":31729.64},2347,{"$f":"D70*$E$5","v":1576.7145999999998},{"$f":"D70*$F$5","v":770.28539999999998},null,null,null,null,{"$f":"D70","v":2347},{"$f":"E70","v":1576.7145999999998},{"$f":"F70","v":770.28539999999998},{"$f":"M70-F70","v":0}]
[303,"MISCELLANEOUS INTANGIBLE PLANT",{"$f":"'Comm Study Rpt'!K64","v":166359858.69999999},27664698,18585144.1164,9079553.8836000003,null,null,null,null,27664698,{"$f":"E71","v":18585144.1164},9079553.8836000003,0]
[389,"LAND AND LAND RIGHTS",{"$f":"'Comm Study Rpt'!K65","v":28496665.229999993},0,0,0,null,null,null,null,0,{"$f":"E72","v":0},{"$f":"F72","v":0},0]
[390.1,"STRUCTURES AND IMPROVEMENTS - LEASEHOLDS           ",{"$f":"'Comm Study Rpt'!K66","v":46511320.420000009},3019656.9899999998,2028605.5658819997,991051.42411799985,null,null,null,null,3019656.9899999998,2028605.5658819997,991051.42411799985,0]
[391.21,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS CAPITAL LEASE",756461.72,0,0,0,null,null,null,null,0,0,0,0]
[392.1,"AIRCRAFT",{"$f":"'Comm Study Rpt'!K67","v":1509234.08},null,0,0,null,null,null,null,0,0,0,0]
[392.2,"AIRCRAFT ENGINE REBUILD",{"$f":"'Comm Study Rpt'!K68","v":832657.21},83265.72,55937.910695999999,27327.809303999999,null,null,null,null,83265.72,55937.910695999999,27327.809303999999,0]
[399,"ARO",null,157467,105786.33059999999,51680.669399999999,null,null,null,null,157467,105786.33059999999,51680.669399999999,0]
[null,"Needed to reconcile",null,null,{"$f":"D78*$E$5","v":0},{"$f":"D78*$F$5","v":0},null,null,null,null,0,0,0,0]
[null,"    TOTAL COMMON PLANT ",{"$f":"SUM(C70:C78)","v":244497927},{"$f":"SUM(D70:D78)","v":30927434.709999997},{"$f":"SUM(E70:E78)","v":20777050.638178002},{"$f":"SUM(F70:F78)","v":10150384.071821999},null,null,null,null,{"$f":"SUM(K70:K78)","v":30927434.709999997},{"$f":"SUM(L70:L78)","v":20777050.638178002},{"$f":"SUM(M70:M78)","v":10150384.071821999},{"$f":"SUM(N70:N78)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"-N77","v":0}]
[null,"Move ARC to separate line",null,{"$f":"-D77","v":-157467},{"$f":"D81*$E$5","v":-105786.33059999999},{"$f":"D81*$F$5","v":-51680.669399999999},null,null,null,null,{"$f":"-K77","v":-157467},{"$f":"E81","v":-105786.33059999999},{"$f":"F81","v":-51680.669399999999},{"$f":"M81-F81","v":0}]
["Total Amortization",null,{"$f":"SUM(C79:C81)","v":244497927},{"$f":"SUM(D79:D81)","v":30769967.709999997},{"$f":"SUM(E79:E81)","v":20671264.307578001},{"$f":"SUM(F79:F81)","v":10098703.402422},null,null,null,null,{"$f":"SUM(K79:K81)","v":30769967.709999997},{"$f":"SUM(L79:L81)","v":20671264.307578001},{"$f":"SUM(M79:M81)","v":10098703.402422},{"$f":"SUM(N79:N81)","v":0}]
[]
["Total Common Depreciation and Amortization",null,{"$f":"C66+C82","v":524663332.31999993},{"$f":"D66+D82","v":53407253.390000001},{"$f":"E66+E82","v":35878992.827401996},{"$f":"F66+F82","v":17528260.562598001},null,null,null,null,{"$f":"K66+K82","v":50466869.848697394},{"$f":"L66+L82","v":33903643.164354905},{"$f":"M66+M82","v":16563226.684342489},{"$f":"N66+N82","v":-965033.8782555128}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M84-F84","v":-965033.87825551257}]
[]
[]
[]
[null,null,{"$f":"C47+C79","v":524663332.31999993},{"$f":"D66+D79","v":53564720.390000001},{"$f":"D89*E5","v":35984779.158001997},{"$f":"D89*F5","v":17579941.231998},null,null,null,null,{"$f":"K66+K79","v":50624336.848697394},{"$f":"K89*L5","v":34009429.494954906},{"$f":"K89*M5","v":16614907.353742484}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L79+L66","v":34009429.494954914},{"$f":"M79+M66","v":16614907.353742488}]
[null,null,null,{"$f":"K89-D89","v":-2940383.5413026065}]
[]
[]
[null,"Allocate for CC 300 "]
[null,"portion of I/S",null,null,null,"Test Year ",null,null,null,null,null,null,"Restated"]
["* C392 ","Transportation Equipment",null,null,{"$f":"F97*F101","v":71713.804095421379},{"$f":"F25","v":122775.36981},null,null,null,null,null,{"$f":"M97*M101","v":11422.944478595402},{"$f":"M25","v":19556.293943249191},{"$f":"L97-E97","v":-60290.859616825976}]
[]
["** C396 ","Power Operated Equipment",null,null,{"$f":"F99*F101","v":4660.4659225786354},{"$f":"F36","v":7978.8045600000005},null,null,null,null,null,{"$f":"M99*M101","v":2205.738953674987},{"$f":"M36","v":3776.2662176089898},{"$f":"L99-E99","v":-2454.7269689036484}]
[null,null,null,null,null,{"$f":"SUM(F97:F99)","v":130754.17437000001},null,null,null,null,null,null,{"$f":"SUM(M97:M99)","v":23332.560160858182}]
[null,"CC 300 Depr. Exp. portion of Income Statement",null,null,null,{"$f":"'CC300'!G31","v":0.58410578771948707},null,null,null,null,null,null,{"$f":"'CC300'!G31","v":0.58410578771948707}]
[null,null,null,"Chk",{"$f":"SUM(E97:E99)-F102","v":0},{"$f":"F100*F101","v":76374.270018000025},null,null,null,null,null,{"$f":"SUM(L97:L99)-M102","v":0},{"$f":"M100*M101","v":13628.683432270391}]
[]
[]
[]
[]
[]
[null,null,null,"NOTE - THIS APPEARS TO BE SAME AS THE ELECTRIC BUT FOR THE GAS ALLOCATION PERCENTAGE"]
[]
[null,null,null,"Planned coordination approach - Once the Electric Common recommendation is received from WDA - paste the results into this tab"]

{"sheet":"Comm Study Rpt","index":6,"n_rows":77,"n_cols":22,"rows_kept":77,"cut":false,"hidden":false,"merged":[]}
["PUGET SOUND ENERGY"]
["COMMON PLANT"]
[]
["TABLE 3.  SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE PERCENT, ORIGINAL COST, BOOK DEPRECIATION RESERVE"]
["AND CALCULATED ANNUAL DEPRECIATION RATES AS OF SEPTEMBER 30, 2016"]
[]
[]
[null,null,null,null,"PROBABLE",null,null,null,"NET",null,"ORIGINAL COST",null,"BOOK",null,null,null,"CALCULATED ANNUAL ",null,null,null,"COMPOSITE"]
[null,null,null,null,"RETIREMENT",null,"SURVIVOR",null,"SALVAGE",null,"AS OF",null,"DEPRECIATION",null,"FUTURE",null,"ACCRUAL ",null,"ACCRUAL",null,"REMAINING"]
[null,null,"ACCOUNT",null,"DATE",null,"CURVE",null,"PERCENT",null,"SEPTEMBER 30, 2016",null,"RESERVE",null,"ACCRUALS",null,"AMOUNT",null,"RATE",null,"LIFE"]
[null,null,-1,null,-2,null,-3,null,-4,null,-5,null,-6,null,-7,null,-8,null,"(9)=(8)/(5)",null,"(10)=(7)/(8)"]
[]
[null,null,"COMMON PLANT"]
[]
[null,null,"GENERAL PLANT"]
[]
[389.1,null,"LAND AND LAND RIGHTS - EASEMENTS",null,"          ",null,"60-R4",null,0,null,14082567.58,null,1627420.52,null,12455147,null,231681,null,1.65,null,53.8,{"$f":"Q17/K17","v":1.6451616417522633E-2}]
[]
[390,null,"STRUCTURES AND IMPROVEMENTS                 "]
[null,null,"  EAST SIDE TELECOMMUNICATION OFFICE",null,"2038-06-30",null,"55-R2.5","*",-5,null,25949969.489999998,null,11448503.359999999,null,15798965,null,764997,null,2.95,null,20.7,{"$f":"Q20/K20","v":2.9479687839124316E-2}]
[null,null,"  FACTORIA",null,"2059-06-30",null,"55-R2.5","*",-5,null,18065002.23,null,6095742.4900000002,null,12872510,null,338741,null,1.88,null,38,1.8751229348727291E-2]
[null,null,"  OTHER STRUCTURES",null,"          ",null,"55-R2.5",null,-5,null,45026876.399999999,null,20435306.899999999,null,26842913,null,578539,null,1.28,null,46.4,1.2848748264492093E-2]
[]
[null,null,"TOTAL STRUCTURES AND IMPROVEMENTS",null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,K20:K22)","v":89041848.120000005},null,{"$f":"SUBTOTAL(9,M20:M22)","v":37979552.75},null,{"$f":"SUBTOTAL(9,O20:O22)","v":55514388},null,{"$f":"SUBTOTAL(9,Q20:Q22)","v":1682277},null,{"$f":"+ROUND(Q24/K24*100,2)","v":1.89},null,{"$f":"+ROUND(O24/Q24,1)","v":33},1.8893105158069353E-2]
[]
[391.1,null,"OFFICE FURNITURE AND EQUIPMENT   ",null,null,null,"20-SQ",null,0,null,21112177.850000001,null,9489789,null,11622389,null,1056660,null,5,null,11,5.0049786786918335E-2]
[]
[391.2,null,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",null,null,null,"5-SQ",null,0,null,63265264.670000002,null,29820000,null,33445265,null,12654748,null,20,null,2.6,0.20002679299626488]
[]
[392,null,"TRANSPORTATION EQUIPMENT                  ",null,null,null,"12-L3",null,10,null,4200662.92,null,3393820,null,386777,null,60171,null,1.43,null,6.4,1.4324167672087338E-2]
[393,null,"STORES EQUIPMENT                          ",null,null,null,"20-SQ",null,0,null,92575.77,null,40154,null,52422,null,4629,null,5,null,11.3,5.0002284615078003E-2]
[394,null,"TOOLS, SHOP AND GARAGE EQUIPMENT           ",null,null,null,"20-SQ",null,0,null,1586280.5,null,530000,null,1056280,null,79245,null,5,null,13.3,4.9956486258262649E-2]
[396,null,"POWER OPERATED EQUIPMENT                  ",null,null,null,"14-L3",null,10,null,405180.32,null,274569,null,90093,null,11506,null,2.84,null,7.8,2.8397233113395044E-2]
[]
[397,null,"COMMUNICATION EQUIPMENT                   "]
[null,null,"  FULLY ACCRUED",null,null,null,"FULLY ACCRUED",null,null,null,21530076.079999998,null,17976165.68,null,3553910,null,0,null,0,null,0]
[null,null,"  AMORTIZED",null,null,null,"15-SQ",null,0,null,63796965.93,null,20785000,null,43011966,null,4252264,null,6.67,null,10.1,{"$f":"Q37/K37","v":6.6653075706855955E-2}]
[]
[null,null,"TOTAL COMMUNICATION EQUIPMENT                   ",null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,K36:K37)","v":85327042.00999999},null,{"$f":"SUBTOTAL(9,M36:M37)","v":38761165.68},null,{"$f":"SUBTOTAL(9,O36:O37)","v":46565876},null,{"$f":"SUBTOTAL(9,Q36:Q37)","v":4252264},null,{"$f":"+ROUND(Q39/K39*100,2)","v":4.9800000000000004},null,{"$f":"+ROUND(O39/Q39,1)","v":11},{"$f":"Q39/K39","v":4.9834892899506017E-2}]
[]
[398,null,"MISCELLANEOUS EQUIPMENT                   ",null,null,null,"15-SQ",null,0,null,1051805.58,null,588500,null,463306,null,70176,null,6.67,null,6.6,6.6719554767906822E-2]
[]
[null,null,"TOTAL GENERAL PLANT",null,null,null,null,null,null,null,{"$f":"+SUBTOTAL(9,K17:K42)","v":280165405.31999993},null,{"$f":"+SUBTOTAL(9,M17:M42)","v":122504970.94999999},null,{"$f":"+SUBTOTAL(9,O17:O42)","v":161651943},null,{"$f":"+SUBTOTAL(9,Q17:Q42)","v":20103357},null,{"$f":"ROUND(Q43/K43*100,2)","v":7.18}]
[]
[]
[null,null,"UNRECOVERED RESERVE TO BE AMORTIZED"]
[]
[391.1,null,"OFFICE FURNITURE AND EQUIPMENT   ",null,null,null,null,null,null,null,null,null,-1584850.79,null,null,null,{"$f":"-M48/5","v":316970.158},"**"]
[391.2,null,"OFFICE FURNITURE AND EQUIPMENT - COMPUTERS",null,null,null,null,null,null,null,null,null,755561.78000000899,null,null,null,-151112.3560000018,"**"]
[393,null,"STORES EQUIPMENT                          ",null,null,null,null,null,null,null,null,null,-4413.25,null,null,null,882.65,"**"]
[394,null,"TOOLS, SHOP AND GARAGE EQUIPMENT           ",null,null,null,null,null,null,null,null,null,-94833.53,null,null,null,18966.705999999998,"**"]
[397,null,"COMMUNICATION EQUIPMENT                   ",null,null,null,null,null,null,null,null,null,-7368800.2199999802,null,null,null,1473760.043999996,"**"]
[398,null,"MISCELLANEOUS EQUIPMENT                   ",null,null,null,null,null,null,null,null,null,7992.8099999998203,null,null,null,-1598.561999999964,"**"]
[]
[null,null,"TOTAL UNRECOVERED RESERVE TO BE AMORTIZED",null,null,null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,M48:M53)","v":-8289343.1999999713},null,null,null,{"$f":"SUBTOTAL(9,Q48:Q53)","v":1657868.6399999943}]
[]
[]
[null,null,"TOTAL DEPRECIABLE PLANT",null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,K17:K43)","v":280165405.31999993},null,{"$f":"SUBTOTAL(9,M48:M53)","v":-8289343.1999999713},null,{"$f":"SUBTOTAL(9,O17:O43)","v":161651943},null,{"$f":"SUBTOTAL(9,Q17:Q43)","v":20103357}]
[]
[]
[null,null,"NONDEPRECIABLE PLANT AND ACCOUNTS NOT STUDIED"]
[]
[302,null,"FRANCHISES AND CONSENTS",null,null,null,null,null,null,null,31729.64,null,7170.57]
[303,null,"MISCELLANEOUS INTANGIBLE PLANT",null,null,null,null,null,null,null,166359858.69999999,null,65088600.450000003]
[389,null,"LAND AND LAND RIGHTS",null,null,null,null,null,null,null,28496665.229999993]
[390.1,null,"STRUCTURES AND IMPROVEMENTS - LEASEHOLDS           ",null,null,null,null,null,null,null,46511320.420000009,null,34903367.780000001]
[392.1,null,"AIRCRAFT",null,null,null,null,null,null,null,1509234.08,null,923765.46000000008]
[392.2,null,"AIRCRAFT ENGINE REBUILD",null,null,null,null,null,null,null,832657.21,null,796960.84]
[]
[null,null,"TOTAL NONDEPRECIABLE PLANT",null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,K63:K69)","v":243741465.28},null,{"$f":"SUBTOTAL(9,M63:M69)","v":101719865.10000001}]
[]
[]
[null,null,"    TOTAL COMMON PLANT ",null,null,null,null,null,null,null,{"$f":"SUBTOTAL(9,K17:K70)","v":523906870.5999999},null,{"$f":"SUBTOTAL(9,M17:M70)","v":215935492.85000002},null,{"$f":"SUBTOTAL(9,O17:O70)","v":161651943},null,{"$f":"SUBTOTAL(9,Q17:Q70)","v":21761225.639999993}]
[]
[]
[null,"*  LIFE SPAN PROCEDURE USED.  CURVE SHOWN IS INTERIM SURVIVOR CURVE."]
[null,"**  5-YEAR AMORTIZATION OF UNRECOVERED RESERVE RELATED TO AMORTIZATION ACCOUNTING."]

{"sheet":"DFIT Depr Stdy 10.06G","index":7,"n_rows":43,"n_cols":21,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
["Gas Depreciation Study October 31, 2015 through September 30, 2016"]
[]
[]
[]
[]
[]
[]
[]
["Date",null,"Depreciation Expense",null,null,null,null,null,"Accummulated Depreciation",null,null,null,null,"Net Book Value",null,null,"NBV Diff",null,"ADFIT",null,"DFIT"]
[null,null,null,null,null,"Book Depr.",null,null,null,null,null,"BOOK"]
[null,null,"Tax",null,"Book","Using Tax Basis",null,null,"Tax",null,"Book","Permanent Difference",null,"Tax","Book",null,"Book > Tax",null,0.35,null,"Expense"]
[null,null,"(d) = (a) x Tax",null,"(e) = (b) x 4.24%","(f) = (c) x 4.24%","Net Difference",null,null,null,null,null,null,null,null,null,null,null,null,null,"(o) = - curr month (n)"]
[null,null,"Table",null,"¸ 12 mos.","¸ 12 mos.","(g) = (e) x (f)",null,"(h) = prior month - (d)",null,"(i) = prior month - (e)","(j) = prior month - (g)",null,"(k) = (a) + (h)","(l) = (b) + (i) +(j)",null,"(m) = (k) - (l)",null,"(n) = - (m) * 35%",null,"+ prior month (n)"]
[]
["2017-12-31",null,0,null,0,0,null,null,0,null,0,0,null,0,0,null,0,null,{"$f":"-Q15*$S$11","v":0},null,0]
["2018-01-31",null,0,null,{"$f":"'Lead G'!E33/12","v":-3091578.3632142153},0,{"$f":"E16-F16","v":-3091578.3632142153},null,null,null,{"$f":"-E16","v":3091578.3632142153},{"$f":"+G16","v":-3091578.3632142153},null,null,{"$f":"K16","v":3091578.3632142153},null,{"$f":"O16-N16","v":3091578.3632142153},null,-1082052.4271249752,null,{"$f":"-S16","v":1082052.4271249752}]
["2018-02-28",null,{"$f":"C16","v":0},0,{"$f":"E16","v":-3091578.3632142153},0,-3091578.3632142153,null,null,null,{"$f":"K16-E17","v":6183156.7264284305},{"$f":"L16+G17","v":-6183156.7264284305},null,null,6183156.7264284305,null,6183156.7264284305,null,-2164104.8542499505,null,{"$f":"-S17+S16","v":1082052.4271249752}]
["2018-03-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,9274735.0896426458,-9274735.0896426458,null,null,9274735.0896426458,null,9274735.0896426458,null,-3246157.2813749257,null,1082052.4271249752]
["2018-04-30",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,12366313.452856861,-12366313.452856861,null,null,12366313.452856861,null,12366313.452856861,null,-4328209.708499901,null,1082052.4271249752]
["2018-05-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,15457891.816071076,-15457891.816071076,null,null,15457891.816071076,null,15457891.816071076,null,-5410262.1356248762,null,1082052.4271249752]
["2018-06-30",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,18549470.179285292,-18549470.179285292,null,null,18549470.179285292,null,18549470.179285292,null,-6492314.5627498515,null,1082052.4271249752]
["2018-07-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,21641048.542499505,-21641048.542499505,null,null,21641048.542499505,null,21641048.542499505,null,-7574366.9898748258,null,1082052.4271249743]
["2018-08-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,24732626.905713722,-24732626.905713722,null,null,24732626.905713722,null,24732626.905713722,null,-8656419.416999802,null,1082052.4271249762]
["2018-09-30",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,27824205.268927939,-27824205.268927939,null,null,27824205.268927939,null,27824205.268927939,null,-9738471.8441247772,null,1082052.4271249752]
["2018-10-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,30915783.632142156,-30915783.632142156,null,null,30915783.632142156,null,30915783.632142156,null,-10820524.271249754,null,1082052.4271249771]
["2018-11-30",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,34007361.995356373,-34007361.995356373,null,null,34007361.995356373,null,34007361.995356373,null,-11902576.69837473,null,1082052.4271249752]
["2018-12-31",null,0,null,-3091578.3632142153,0,-3091578.3632142153,null,null,null,{"$f":"K26-E27","v":37098940.358570591},-37098940.358570591,null,null,37098940.358570591,null,37098940.358570591,null,-12984629.125499707,null,1082052.4271249771]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total - 12ME Dec '18",null,{"$f":"SUM(C19:C29)","v":0},{"$f":"SUM(D19:D29)","v":0},{"$f":"SUM(E16:E27)","v":-37098940.358570591},{"$f":"SUM(F19:F29)","v":0},{"$f":"SUM(G16:G27)","v":-37098940.358570591},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(U16:U27)","v":12984629.125499707}]
["AMA - 12ME Dec '18",null,null,null,null,null,null,null,{"$f":"(I15+I27+SUM(I16:I26)*2)/24","v":0},0,18549470.179285292,-18549470.179285292,0,0,{"$f":"(O15+O27+SUM(O16:O26)*2)/24","v":18549470.179285292},null,null,null,{"$f":"(S15+S27+SUM(S16:S26)*2)/24","v":-6492314.5627498515}]

{"sheet":"GAS 403.1 Depr","index":8,"n_rows":15,"n_cols":12,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"CURRENT",null,null,"PROPOSED",null,null,"PROPOSED","INCREASE"]
["ACCOUNT",null,"DEPRECIATION","CURRENT","RATE","PROPOSED","Difft % ","DEPRECIATION","PROPOSED","Difft % ","DEPRECIATION","(DECREASE)"]
["NUMBER","DESCRIPTION","EXPENSE","RATE","%","RATE","RATE","EXPENSE AMOUNT","RATE","RATE","EXPENSE AMOUNT","AMOUNT"]
[null,null,null,null,null,"Per PSE",null,"Per PSE","Per Public Counsel",null,"Per Public Counsel"]
[]
[null,"DISTRIBUTION PLANT "]
[376.2,"MAINS - PLASTIC                           ",{"$f":"GAS!D143","v":173994.92},2.77,{"$f":"D7*0.01","v":2.7700000000000002E-2},{"$f":"'Gas Study Rpt'!V68","v":2.443056207967733E-2},{"$f":"F7/E7","v":0.88196975016885659},{"$f":"C7*G7","v":153458.2561230502},{"$f":"GAS!J50","v":1.8200000000000001E-2},{"$f":"I7/F7","v":0.74496853329214852},{"$f":"H7*J7","v":114321.57198555958},{"$f":"K7-H7","v":-39136.684137490622}]
[null,"TOTAL GAS ARO ACCRETION RECOVERED IN RATES",{"$f":"SUM(C7)","v":173994.92},null,null,null,null,{"$f":"SUM(H7)","v":153458.2561230502},null,null,{"$f":"K7","v":114321.57198555958},{"$f":"SUM(L7)","v":-39136.684137490622}]
[]
[null,"STRUCTURES AND IMPROVEMENTS      "]
[390,"SOUTH KING COMPLEX GAS PORTION",{"$f":"Common!F77","v":51680.669399999999},5.27,{"$f":"D11*0.01","v":5.2699999999999997E-2},{"$f":"'Comm Study Rpt'!V20","v":2.9479687839124316E-2},{"$f":"F11/E11","v":0.55938686601753929},null,{"$f":"'[3]Common-Elec&Gas'!$N$11","v":2.9479687839124316E-2},{"$f":"I11/F11","v":1},{"$f":"H11*J11","v":0},{"$f":"K11-H11","v":0}]
[null,"TOTAL GAS ARO ACCRETION NOT RECOVERED IN RATES",{"$f":"SUM(C11)","v":51680.669399999999},null,null,null,null,{"$f":"SUM(H11)","v":0},null,null,0,0]
[]
[]
[null,null,{"$f":"C8+C12","v":225675.5894},null,null,null,null,{"$f":"H8+H12","v":153458.2561230502},null,null,114321.57198555958,-39136.684137490622]

{"sheet":"GAS Accretion","index":9,"n_rows":15,"n_cols":12,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"CURRENT",null,null,"PROPOSED",null,null,"PROPOSED","INCREASE"]
["ACCOUNT",null,"DEPRECIATION","CURRENT","RATE","PROPOSED","Difft % ","DEPRECIATION","PROPOSED","Difft % ","DEPRECIATION","(DECREASE)"]
["NUMBER","DESCRIPTION","EXPENSE","RATE","%","RATE","RATE","EXPENSE AMOUNT","RATE","RATE","EXPENSE AMOUNT","AMOUNT"]
[null,null,null,null,null,"Per PSE",null,"Per PSE","Per Public Counsel",null,"Per Public Counsel"]
[]
[null,"DISTRIBUTION PLANT "]
[376.2,"MAINS - PLASTIC                           ",{"$f":"'Depr Oct15-Sep16 Revised'!U10","v":28810.3},2.77,{"$f":"D7*0.01","v":2.7700000000000002E-2},{"$f":"'Gas Study Rpt'!V68","v":2.443056207967733E-2},{"$f":"F7/E7","v":0.88196975016885659},{"$f":"C7*G7","v":25409.813093289809},{"$f":"GAS!J50","v":1.8200000000000001E-2},{"$f":"I7/F7","v":0.74496853329214852},{"$f":"H7*J7","v":18929.51119133574},{"$f":"K7-H7","v":-6480.3019019540698}]
[null,"TOTAL GAS ARO ACCRETION RECOVERED IN RATES",{"$f":"SUM(C7)","v":28810.3},null,null,null,null,{"$f":"SUM(H7)","v":25409.813093289809},null,null,{"$f":"K7","v":18929.51119133574},{"$f":"SUM(L7)","v":-6480.3019019540698}]
[]
[null,"STRUCTURES AND IMPROVEMENTS      "]
[390,"SOUTH KING COMPLEX GAS PORTION",{"$f":"'Depr Oct15-Sep16 Revised'!AG27","v":4852.6339200000002},5.27,{"$f":"D11*0.01","v":5.2699999999999997E-2},{"$f":"'Comm Study Rpt'!V20","v":2.9479687839124316E-2},{"$f":"F11/E11","v":0.55938686601753929},null,{"$f":"'[3]Common-Elec&Gas'!$N$11","v":2.9479687839124316E-2},{"$f":"I11/F11","v":1},{"$f":"H11*J11","v":0},{"$f":"K11-H11","v":0}]
[null,"TOTAL GAS ARO ACCRETION NOT RECOVERED IN RATES",{"$f":"SUM(C11)","v":4852.6339200000002},null,null,null,null,{"$f":"SUM(H11)","v":0},null,null,{"$f":"K11","v":0},0]
[]
[]
[null,null,{"$f":"C8+C12","v":33662.933919999996},null,null,null,null,{"$f":"H8+H12","v":25409.813093289809},null,null,{"$f":"K8+K12","v":18929.51119133574},-6480.3019019540698]

{"sheet":"Depr Oct15-Sep16 Revised","index":10,"n_rows":130,"n_cols":37,"rows_kept":130,"cut":false,"hidden":false,"merged":[[121,0,121,1],[116,0,116,1],[117,0,117,1],[118,0,118,1],[119,0,119,1],[120,0,120,1],[124,0,124,1],[115,0,115,1],[23,23,26,24],[78,3,78,8],[79,3,79,7],[81,0,81,24],[87,4,87,7],[100,1,100,3],[100,4,100,7],[110,0,110,24],[114,0,114,1],[111,0,111,24],[114,21,114,22],[114,23,114,24],[122,0,122,1],[123,0,123,1]]}
["ARO","Asset ID","Vintage","FERC","2015-10-01","2015-11-01","2015-12-01","2016-01-01","2016-02-01","2016-03-01","2016-04-01","2016-05-01","2016-06-01","2016-07-01","2016-08-01","2016-09-01","Depr. Adjustment in Dec ( note 3)","Depr. Adjustment in Jan ( note 4)","Total Depr. AMT Oct 15 - Sep 16","403 Adj. Depr","411 Adj. Accretion ARO-1000","403.1 Recalss in Nov. 2015  (note 1)","Calculated (Depr + Accr.)","Recorded Reclass (negative sign in PP)","Difference between Calculated vs. Recorded",null,"Manual JE's to 411.10","check PP report"]
["Recoverable in rates:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Depre report 1604 ARO 1000 report"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,403.1,null,null,411.1,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Electric","Gas","Total","Electric","Gas","Total","Electric","Gas","Total"]
["Colstrip 1 & 2 Ash Pond Capping",76110,2003,"E317",0,0,0,0,0,0,0,0,0,0,0,0,null,-3982.36,{"$f":"SUM(E5:R5)","v":-3982.36},{"$f":"+S5","v":-3982.36},72109.531201349906,null,{"$f":"T5+U5+V5","v":68127.171201349905},{"$f":"+W5","v":68127.171201349905},{"$f":"+X5-W5","v":0},null,-652.54250238200075,null,{"$f":"T5","v":-3982.36},null,{"$f":"SUM(AC5:AD5)","v":-3982.36},{"$f":"U5+AA5","v":71456.988698967907},null,{"$f":"SUM(AF5:AG5)","v":71456.988698967907},{"$f":"AF5+AC5","v":67474.628698967907},{"$f":"AG5+AD5","v":0},67474.628698967907]
["Colstrip 3 & 4 Ash Pond Capping",76111,2003,"E317",632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,632.54999999999995,null,-4216.0200000000004,3374.5800000000008,3374.5800000000008,39492.685956198104,null,42867.265956198105,{"$f":"W6","v":42867.265956198105},0,null,-357.38208657899713,null,{"$f":"T6","v":3374.5800000000008},null,3374.5800000000008,{"$f":"U6+AA6","v":39135.303869619107},null,{"$f":"SUM(AF6:AG6)","v":39135.303869619107},{"$f":"AF6+AC6","v":42509.883869619109},0,42509.883869619109]
["Distribution Wood Poles ",12771690,2005,"E374",4459.92,4459.91,4640.01,4485.7,4485.71,4485.71,4485.71,4485.7,4485.7,4485.7,4485.6900000000005,4485.7,null,null,53931.159999999989,53931.159999999989,29083.460000000003,null,83014.62,83014.62,0,null,null,null,53931.159999999989,null,53931.159999999989,29083.460000000003,null,29083.460000000003,83014.62,0,83014.62]
["Ferndale",12971225,2006,"E347",3167,3167,3184.06,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,3201.1800000000003,-9878.67,null,28450.010000000002,28450.010000000002,37567.049999999996,{"$f":"C117","v":24447.100000000093},90464.160000000091,90464.160000000091,0,null,10680.03,null,28450.010000000002,null,28450.010000000002,48247.079999999994,null,48247.079999999994,76697.09,0,76697.09]
["Frederickson 1/Epcor","85044/45",2006,"E317",732.97,732.96,732.96,732.96,732.97,732.96,732.96,732.97,732.96,732.97,732.97,732.97,null,null,8795.5800000000017,8795.5800000000017,55301.75,null,64097.33,64097.33,0,null,null,null,8795.5800000000017,null,8795.5800000000017,55301.75,null,55301.75,64097.33,0,64097.33]
["Gas Mains ",12771693,2006,"G359",12773.59,12773.57,14332.92,14901.68,14901.66,14901.65,14901.64,14901.630000000001,14901.630000000001,14901.64,14901.65,14901.66,null,null,173994.91999999998,173994.91999999998,28810.3,null,202805.21999999997,202805.21999999997,0,null,null,null,null,{"$f":"T10","v":173994.91999999998},173994.91999999998,null,{"$f":"U10+AA10","v":28810.3},28810.3,0,202805.21999999997,202805.21999999997]
["Hopkins Ridge Wind Project",81633,2005,"E347",1095.9100000000001,1095.92,3651.16,6212.3,6212.32,39810.79,64498.11,64498.1,64498.03,64498.03,64498.04,64498.07,null,null,445066.78,445066.78,266713.8,{"$f":"C118","v":-25234.389999999898},686546.19000000018,686546.19000000018,0,null,null,null,445066.78,null,445066.78,266713.8,null,266713.8,711780.58000000007,0,711780.58000000007]
["Lower Snake River Wind",11193345,2012,"E347",20371.330000000002,20371.350000000002,12524.54,10996.880000000001,10996.880000000001,38670.69,60759.19,60759.25,60759.19,60759.28,60759.21,60759.24,null,null,478487.03000000009,478487.03000000009,472792.87,{"$f":"C119","v":-333212.98000000045},618066.91999999969,618066.91999999969,0,null,null,null,478487.03000000009,null,478487.03000000009,472792.87,null,472792.87,951279.90000000014,0,951279.90000000014]
["Meteorological Towers -LSR",13997947,2013,"E347",2047.48,2047.48,1101.4100000000001,131.89000000000001,131.9,131.89000000000001,131.9,131.9,131.89000000000001,131.89000000000001,131.9,131.89000000000001,-3923.65,null,2459.77,2459.77,3053.11,{"$f":"C120","v":1277.6199999999953},6790.4999999999955,6790.4999999999955,0,null,-178.28,null,2459.77,null,2459.77,2874.83,null,2874.83,5334.6,0,5334.6]
["Transmission Wood Poles ",82937,2005,"E359",4864.17,4864.18,5035.13,4988.57,9977.16,9977.15,9977.18,9977.14,9977.130000000001,9977.17,9977.130000000001,9977.130000000001,null,null,99569.24,99569.24,133039.32,null,232608.56,232608.56,0,null,null,null,99569.24,null,99569.24,133039.32,null,133039.32,232608.56,0,232608.56]
["Wild Horse Wind Project (New)",12971222,2013,"E347",23027.43,23027.41,23114.41,23201.71,23201.760000000002,23201.72,23201.760000000002,23201.74,23201.71,23201.72,23201.760000000002,23201.760000000002,-42011.95,null,235972.94,235972.94,212740.68000000002,{"$f":"C121","v":159595.62999999989},608309.24999999988,608309.24999999988,0,null,53190.52,null,235972.94,null,235972.94,265931.2,null,265931.2,501904.14,0,501904.14]
["Transmission Wood Poles (Site ARO)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,40084.480000000003,null,40084.480000000003,null,-40084.480000000003,2,null,null,0,null,0,40084.480000000003,null,40084.480000000003,40084.480000000003,0,40084.480000000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total recoverable in rates",null,null,null,{"$f":"SUM(E3:E18)","v":73172.350000000006},73172.33,68949.149999999994,69485.42,74474.09,135746.28999999998,182522.18,182522.15999999997,182521.97,182522.13000000003,182522.08000000002,182522.15000000002,-55814.27,-8198.380000000001,1526119.65,1526119.65,1390789.0371575479,-173127.02000000037,2743781.667157548,2703697.187157548,-40084.480000000003,null,62682.345411039001,null,{"$f":"SUM(AC5:AC18)","v":1352124.73},{"$f":"SUM(AD5:AD18)","v":173994.91999999998},1526119.65,{"$f":"SUM(AF5:AF18)","v":1424661.0825685868},{"$f":"SUM(AG5:AG18)","v":28810.3},1453471.3825685869,{"$f":"SUM(AI5:AI18)","v":2776785.8125685873},{"$f":"SUM(AJ5:AJ18)","v":202805.21999999997},2979591.0325685875]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["Not recoverable in rates:"]
[]
["Colstrip 1 & 2 Ash Pond Capping",76110,2003,"E317",54257.39,54257.42,54257.4,53925.47,53592.53,53592.480000000003,53592.5,53592.58,53592.54,53592.54,53592.56,53592.59,null,null,{"$f":"SUM(E24:R24)","v":645437.99999999988},{"$f":"S24","v":645437.99999999988},535738.76879865013,null,null,null,null,null,4409.5425023820007,null,{"$f":"T24","v":645437.99999999988},null,{"$f":"SUM(AC24:AD24)","v":645437.99999999988},{"$f":"U24+AA24","v":540148.31130103208},null,{"$f":"SUM(AF24:AG24)","v":540148.31130103208},{"$f":"AF24+AC24","v":1185586.3113010321},0,1185586.3113010321]
["Colstrip 3 & 4 Ash Pond Capping",76111,2003,"E317",58361.57,58361.599999999999,58361.579999999994,58010.17,57657.7,57657.64,57657.67,57657.75,57657.719999999994,57657.71,57657.74,57657.77,null,null,{"$f":"SUM(E25:R25)","v":694356.62},{"$f":"S25","v":694356.62},580610.28404380195,null,null,null,null,null,4159.4220865789976,null,694356.62,null,{"$f":"SUM(AC25:AD25)","v":694356.62},584769.70613038098,null,584769.70613038098,1279126.3261303809,0,1279126.3261303809]
["Crystal Mtn. Generator Site",13084613,2013,"E347",2663.94,2663.94,2669.14,2674.37,2674.36,2674.37,2674.37,2674.37,2674.37,2674.37,2674.37,2674.37,-1631.4,null,{"$f":"SUM(E26:R26)","v":30434.939999999991},{"$f":"S26","v":30434.939999999991},10965.29,{"$f":"C125","v":8148.3699999999953},null,null,null,null,2186.73,null,30434.939999999991,null,{"$f":"SUM(AC26:AD26)","v":30434.939999999991},13152.02,null,13152.02,43586.959999999992,0,43586.959999999992]
["South King Complex",13056748,2013,"C399",15388.83,15388.83,15332.73,15275.18,15275.18,15275.17,15275.17,15275.18,15275.18,15275.17,null,0,4431.59,null,{"$f":"SUM(E27:R27)","v":157468.21},{"$f":"S27","v":157468.21},13504.32,{"$f":"C124","v":-3186.4800000000978},null,null,null,null,1281.28,null,{"$f":"(T27)*0.6718","v":105787.14347799998},{"$f":"(T27)*0.3282","v":51681.066521999994},{"$f":"SUM(AC27:AD27)","v":157468.20999999996},{"$f":"(U27+AA27)*0.6718","v":9932.9660800000001},{"$f":"(U27+AA27)*0.3282","v":4852.6339200000002},14785.6,115720.10955799998,56533.700441999994,172253.80999999997]
[]
["Total not recoverable in rates",null,null,null,{"$f":"SUM(E24:E27)","v":130671.73},130671.79,130620.84999999999,129885.19,129199.76999999999,129199.65999999999,129199.70999999999,129199.88,129199.81,129199.79,113924.66999999998,113924.72999999998,2800.19,0,1527697.7699999998,{"$f":"SUM(T24:T28)","v":1527697.7699999998},{"$f":"SUM(U24:U28)","v":1140818.6628424523},{"$f":"SUM(V24:V28)","v":4961.8899999998976},{"$f":"SUM(W24:W27)","v":0},{"$f":"SUM(X24:X27)","v":0},{"$f":"SUM(Y24:Y27)","v":0},null,{"$f":"SUM(AA24:AA27)","v":12036.974588960999},null,{"$f":"SUM(AC24:AC28)","v":1476016.7034779999},51681.066521999994,1527697.7699999998,1148003.003511413,4852.6339200000002,1152855.6374314132,2624019.7069894127,56533.700441999994,2680553.407431413]
[]
["Total ARO Depreciation ",null,null,null,{"$f":"E29+E19","v":203844.08000000002},203844.12,199570,199370.61,203673.86,264945.94999999995,311721.89,311722.03999999998,311721.78000000003,311721.92000000004,296446.75,296446.88,-53014.079999999994,-8198.380000000001,3053817.42,3053817.42,2531607.7000000002,-168165.13000000047,2743781.667157548,2703697.187157548,-40084.480000000003,null,74719.320000000007,null,{"$f":"AC19+AC29","v":2828141.4334779996},{"$f":"AD19+AD29","v":225675.98652199999},3053817.42,2572664.0860799998,33662.933919999996,2606327.02,5400805.5195579994,259338.92044199997,5660144.4400000004]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T31+V31","v":2885652.2899999996},null,null,null,null,null,null,null,null,null,null,{"$f":"T31-AE31","v":0},{"$f":"'[4]Elec Accretion'!D82-AF31","v":{"$error":"#REF!"}},null,{"$f":"U31+AA31-AH31","v":0}]
["Note",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"[5]Detail!$G$235-AC31","v":0},{"$f":"[5]Detail!$H$235-AD31","v":0},{"$f":"[5]Detail!$I$235-AE31","v":0},{"$f":"[5]Detail!$G$240-AF31","v":0},{"$f":"[5]Detail!$H$240-AG31","v":0},{"$f":"[5]Detail!$I$240-AH31","v":0}]
["1. ARO / ARC Recoverable portion: "]
[]
["(1) ARO Recoverable portion: "]
["     - Colstrip 1&2: Although Colstrip 1&2 termination date was January 2015, reclass is needed because there is some ARO recovery built into rates.",null,null,null,null,null,null,null,"     - Colstrip 3&4: Monthly recoverable accretion amount is calculated based on the original ARO liability balance & revised monthly discount rate."]
["     - Monthly recoverable accretion amount is calculated based on the original ARO liability balance & revised monthly discount."]
[null,null,null,null,null,null,null,null,null,null,null,null,2.6166666666666664E-3,"in 2015"]
[null,null,null,"Colstirp 1&2 Monthly Discount Rate",2.6166666666666664E-3,"in 2015",null,null,null,null,null,"Colstirp 3&4 Monthly Discount Rate",{"$f":"0.0321/12","v":2.6749999999999999E-3},"in 2016"]
[null,null,null,"Colstirp 1&2 Monthly Discount Rate",{"$f":"0.0321/12","v":2.6749999999999999E-3},"in 2016",null,null,null,"E311 Colstrip 3&4 Com ","Prior ARO balance","Accretion Exp.","Ending Balance"]
[null,"E311 Colstrip 1&2 Com ","Prior ARO balance","Accretion Exp.","Ending Balance",null,null,null,null,"2015-10-01",1218780.8085165303,{"$f":"+K42*$M$39","v":3189.1431156182539},{"$f":"+K42+L42","v":1221969.9516321486}]
[null,"2015-10-01",2225366.9350288869,{"$f":"+C43*$E$40","v":5823.0434799922532},{"$f":"+C43+D43","v":2231189.978508879},null,null,null,null,"2015-11-01",{"$f":"+M42","v":1221969.9516321486},{"$f":"+K43*$M$39","v":3197.4880401041219},1225167.4396722526]
[null,"2015-11-01",{"$f":"+E43","v":2231189.978508879},{"$f":"+C44*$E$40","v":5838.2804437648992},2237028.2589526437,null,null,null,null,"2015-12-01",{"$f":"+M43","v":1225167.4396722526},{"$f":"+K44*$M$39","v":3205.8548004757276},1228373.2944727284]
[null,"2015-12-01",{"$f":"+E44","v":2237028.2589526437},{"$f":"+C45*$E$40","v":5853.5572775927503},2242881.8162302366,null,null,null,null,"2016-01-01",1228730.68,{"$f":"+ROUND(K45*$M$40,2)","v":3286.85},1232017.53]
[null,"2016-01-01",2243534.36,{"$f":"+ROUND(C46*$E$41,2)","v":6001.45},2249535.81,null,null,null,null,"2016-02-01",{"$f":"+M45","v":1232017.53},3295.65,1235313.18]
[null,"2016-02-01",{"$f":"+E46","v":2249535.81},6017.51,2255553.3199999998,null,null,null,null,"2016-03-01",1235313.18,3304.46,1238617.6399999999]
[null,"2016-03-01",2255553.3199999998,6033.61,2261586.9299999997,null,null,null,null,"2016-04-01",1238617.6399999999,3313.3,1241930.94]
[null,"2016-04-01",2261586.9299999997,6049.75,2267636.6799999997,null,null,null,null,"2016-05-01",1241930.94,3322.17,1245253.1099999999]
[null,"2016-05-01",2267636.6799999997,6065.93,2273702.61,null,null,null,null,"2016-06-01",1245253.1099999999,3331.05,1248584.1599999999]
[null,"2016-06-01",2273702.61,6082.15,2279784.7599999998,null,null,null,null,"2016-07-01",1248584.1599999999,3339.96,1251924.1199999999]
[null,"2016-07-01",2279784.7599999998,6098.42,2285883.1799999997,null,null,null,null,"2016-08-01",1251924.1199999999,3348.9,1255273.0199999998]
[null,"2016-08-01",2285883.1799999997,6114.74,2291997.92,null,null,null,null,"2016-09-01",1255273.0199999998,3357.86,1258630.8799999999]
[null,"2016-09-01",2291997.92,6131.09,2298129.0099999998,null,null,null,null,"Total Accreation Expense",null,{"$f":"SUM(L42:L53)","v":39492.685956198104}]
[null,"2016-11-01",{"$f":"+#REF!","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"}]
[null,"2016-12-01",{"$f":"+E55","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"}]
[null,"Total Accreation Expense",null,{"$f":"SUM(D43:D54)","v":72109.531201349906}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["(2) ARC Recoverable portion: "]
[null,"Colstrip ","Prior Depr.","Comments"]
[null,"E311 Colstrip 1&2 Com (Ash Pond)","N/A","No monthly depreciation because original termination date was Jan. 2015 & ARO is fully depreciated."]
[null,"E311 Colstrip 3&4 Com (Ash Pond)",632.54999999999995,"Monthly depr. cost is $632.55 until  Jan. 2024 ( original termination date)"]
[]
["While verifying the accuracy of ARO liabilities, Property Accounting noted that Colstrip AROs had an incorrect inflation/ discount rate was set up on PowerPlant because CAFRF should be the average of multiple years cash outflows (3.21%) instead of CARFR averages from 2015 to 2040 (3.14%).  Therefore, based on the revised inflation/ discount rate, we will adjust the monthly recoverable accretion amount. This amount is calculated based on the original ARO liability balance & revised monthly discount rate because there is some ARO recovery built into rates."]
[]
["Colstrip unit 1&2: Underlying Asset Adjustment"]
[null,"Colstrip unit 3&4 ARO liability in July 2015 (recoverable in rate)",2213766.4]
[null,"Current  monthly discount rate ",{"$f":"3.14%/12","v":2.6166666666666669E-3}]
[null,"Updated monthly discount rate (should be)",{"$f":"3.21%/12","v":2.6749999999999999E-3}]
[null,"Current Discount Rate (3.14%)",null,null,"Updated Discount Rate (3.21%) - Should Be"]
["E311 Colstrip 3&4 Com (Ash Pond)","Prior ARO balance","Accretion Exp.","Ending Balance","Prior ARO balance","Accretion Exp.","Ending Balance","Difference"]
["2015-08-01",2213766.4,5792.6887466666667,2219559.0887466664,2213766.4,5921.8251199999995,2219688.2251200001,129.13637333333281]
["2015-09-01",2219559.0887466664,5807.8462822204447,2225366.9350288869,2219688.2251200001,5937.6660021959997,2225625.8911221959,129.81971997555502]
["2015-10-01",2225366.9350288869,5823.0434799922541,2231189.978508879,2225625.8911221959,5953.5492587518738,2231579.4403809477,130.50577875961972]
["2015-11-01",2231189.978508879,5838.2804437649002,2237028.2589526437,2231579.4403809477,5969.4750030190344,2237548.9153839666,131.19455925413422]
["2015-12-01",2237028.2589526437,5853.5572775927512,2242881.8162302366,2237548.9153839666,5985.4433486521102,2243534.3587326189,131.88607105935898]
[]
[null,null,null,null,null,null,"Accretion Adjustment",{"$f":"SUM(H90:H94)","v":652.54250238200075}]
["Colstrip unit 3&4: Underlying Asset Adjustment"]
[null,"Colstrip unit 3&4 ARO liability in July 2015 (recoverable in rate)",1212427.47]
[null,"Current  monthly discount rate ",{"$f":"3.14%/12","v":2.6166666666666669E-3}]
[null,"Updated monthly discount rate (should be)",{"$f":"3.21%/12","v":2.6749999999999999E-3}]
[null,"Current Discount Rate (3.14%)",null,null,"Updated Discount Rate (3.21%) - Should Be"]
["E311 Colstrip 3&4 Com (Ash Pond)","Prior ARO balance","Accretion Exp.","Ending Balance","Prior ARO balance","Accretion Exp.","Ending Balance","Difference"]
["2015-08-01",1212427.4700000002,3172.5185465000009,1215599.9885465002,1212427.4700000002,3243.2434822500004,1215670.7134822502,70.724935749999531]
["2015-09-01",1215599.9885465002,3180.8199700300092,1218780.8085165303,1215670.7134822502,3251.9191585650192,1218922.6326408153,71.099188535009944]
["2015-10-01",1218780.8085165303,3189.1431156182548,1221969.9516321486,1218922.6326408153,3260.6180423141809,1222183.2506831295,71.474926695926115]
["2015-11-01",1221969.9516321486,3197.4880401041223,1225167.4396722526,1222183.2506831295,3269.3401955773711,1225452.5908787069,71.852155473248786]
["2015-12-01",1225167.4396722526,3205.8548004757281,1228373.2944727284,1225452.5908787069,3278.0856806005409,1228730.6765593074,72.230880124812757]
[]
[null,null,null,null,null,"Accretion Adjustment","Accretion Adjustment",{"$f":"SUM(H103:H107)","v":357.38208657899713}]
[]
["1. PA adjusted the accretion expense (decrease by $168,185.14) because ,after 2007 conversion, incorrect inflation/discount rate set up on PowerPlant in July 2015.  In November 2015, PA found that "]
[" additional JE will be needed to reclass from the underlying asset to accumulated reserve for ARO recoverable in rates (-$173,127.02)."]
[]
["ARO Accretion Adjustment 07-2015 Due to inflation/discount rate correction"]
["ARO",null,"Add. Reclass AMT in Nov. 15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2017 GRC Four Factor Alloacator For South King 403.1 Depr.",null,"2017 GRC Four Factor Alloacator For South King 411.1 Depr."]
["Recoverable in rates:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Electric","Gas","Electric","Gas"]
["Ferndale",null,24447.100000000093,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'[4]Common-Elec&Gas'!E5","v":{"$error":"#REF!"}},{"$f":"'[4]Common-Elec&Gas'!F5","v":{"$error":"#REF!"}},{"$f":"V117","v":{"$error":"#REF!"}},{"$f":"W117","v":{"$error":"#REF!"}}]
["Hopkins Ridge Wind Project",null,-25234.389999999898]
["Lower Snake River Wind",null,-333212.98000000045,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Electric Portion S King Complex",{"$f":"(T27)*V117","v":{"$error":"#REF!"}},null,{"$f":"U27*V117","v":{"$error":"#REF!"}}]
["Meteorological Towers -LSR",null,1277.6199999999953,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gas Portion S King Complex",{"$f":"(T27)*W117","v":{"$error":"#REF!"}},null,{"$f":"U27*Y117","v":{"$error":"#REF!"}}]
["Wild Horse Wind Project (New)",null,159595.62999999989,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V119:V120)","v":{"$error":"#REF!"}},null,{"$f":"SUM(X119:X120)","v":{"$error":"#REF!"}}]
["Total recoverable in rates",null,{"$f":"SUM(C117:C121)","v":-173127.02000000037},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(T27)-V121","v":{"$error":"#REF!"}},"Chk",{"$f":"U27-X121","v":{"$error":"#REF!"}},"Chk"]
["Not recovered in rates:"]
["South King Complex",null,-3186.4800000000978]
["Crystal Mtn. Generator Site",null,8148.3699999999953]
["Total not recovered in rates",null,{"$f":"SUM(C124:C125)","v":4961.8899999998976}]
[]
["2. For the Transmission Wood Poles, additional accretion of $40,084.48 will be reclassed to the underlying assets in November 2016"]
["3. PA adjusted the depreciation expenses (decrease by $53,014.08 in December)"]
["4. Depreciation expense was decrease by $8k because Colstrip AROs had an incorrect inflation/ discount rate was set up on PowerPlant because CAFRF should be the average of multiple years cash outflows (3.21%) instead of CARFR averages from 2015 to 2040 (3.14%).  Going forward, ARO depreciation will automatically reallocate over remaining life from 2016 to 2040."]

{"sheet":"CC300","index":11,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["12ME Sep 2015 D&A Expense",null,"Total",null,"Electric","Gas","Common",null,"Check"]
["In New Depr Study",null,{"$f":"SUM(E2:G2)","v":388358848},null,250591014,114732150,23035684]
["Not Part of Study",null,{"$f":"SUM(E3:G3)","v":45296621.93},null,11877723,1734999,{"$f":"30769970+756461.72+157468.21","v":31683899.93},null,null,"Common Includes Landis & Gyr $756,461.72 and ARO $157,468.21"]
["PP D&A Expense per 1085 Combined",null,433655470.41000003,null,262468737.40000001,116467149.31999999,{"$f":"54719583.69","v":54719583.689999998},null,{"$f":"C4-E4-F4-G4","v":0}]
[null,null,{"$f":"C4-C3-C2","v":0.48000001907348633},null,{"$f":"E4-E3-E2","v":0.40000000596046448},{"$f":"F4-F3-F2","v":0.31999999284744263},-0.24000000208616257]
["Not in GAAP D&A Expense"]
["CC300 WO 40309300",null,{"$f":"SUM(E7:G7)","v":-884454.47},null,-481479.76,-237283.35,-165691.35999999999,null,{"$f":"C7-E7-F7-G7","v":0}]
["Capital Lease WO 90201001",null,-756461.72,null,null,null,{"$f":"C8","v":-756461.72},null,{"$f":"C8-E8-F8-G8","v":0}]
[]
[]
["SAP Transaction"]
[40300341,null,-173057.07,null,null,{"$f":"C12","v":-173057.07},null,null,{"$f":"C12-E12-F12-G12","v":0},"Booked as a depreciation expense in SAP, but a reserve expense in PP."]
[]
["Total Utility Plant D&A",null,{"$f":"SUBTOTAL(9,C4:C13)","v":431841497.63},null,{"$f":"SUBTOTAL(9,E4:E13)","v":261987258.04000002},{"$f":"SUBTOTAL(9,F4:F13)","v":116056809.22},53797430.369999997,null,{"$f":"C14-E14-F14-G14","v":0}]
[]
["GAAP D&A Expense - Utility Plant"]
["*****   Total Depreciation Expense",null,390437769.87,null,252831199.00999999,114495844.76000001,23110726.100000001,null,{"$f":"C17-E17-F17-G17","v":0}]
["**      Total Amortization Expense",null,41403037.439999998,null,9155368.7899999991,1560964.14,30686704.510000002,null,{"$f":"C18-E18-F18-G18","v":0}]
["Total Utility Plant D&A per GAAP IS",null,{"$f":"SUBTOTAL(9,C17:C18)","v":431840807.31},null,{"$f":"SUBTOTAL(9,E17:E18)","v":261986567.79999998},116056808.90000001,53797430.609999999,null,0]
["Check",null,{"$f":"C14-C19","v":690.31999999284744},null,{"$f":"E14-E19","v":690.24000003933907},{"$f":"F14-F19","v":0.31999999284744263},{"$f":"G14-G19","v":-0.24000000208616257},null,-3.7252902984619141E-8]
[]
["Add back Accretion Expense"]
["Actual GAAP Expense - Total",null,{"$f":"SUM(E23:G23)","v":-856858.48},null,-61849.08,-927658,132648.6]
[]
[]
[null,null,null,null,"TRANSPORTATION EQUIPMENT",{"$f":"GAS!D85","v":564917.75000000012},{"$f":"Common!D25","v":374087.05000000005}]
[null,null,null,null,"POWER OPERATED EQUIPMENT",{"$f":"GAS!D102","v":4679.05},{"$f":"Common!D36","v":24310.800000000003}]
[null,null,null,null,"TOTAL TRANSPORTATION & PWR EQUIPMENT",{"$f":"SUM(F26:F27)","v":569596.80000000016},{"$f":"SUM(G26:G27)","v":398397.85000000003}]
[null,null,null,null,"PORTION NOT IN INCOME STATEMENT",{"$f":"-F7","v":237283.35},{"$f":"-G7","v":165691.35999999999}]
[null,null,null,null,"% NOT INCLUDED IN INCOME STATEMENT",{"$f":"F29/F28","v":0.41658125537222107},{"$f":"G29/G28","v":0.41589421228051299}]
[null,null,null,null,"% INCLUDED IN INCOME STATEMENT",{"$f":"1-F30","v":0.58341874462777898},{"$f":"1-G30","v":0.58410578771948707}]