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[null,"Sumcost","AVISTA UTILITIES",null,null,null,null,null,"Natural Gas Utility","Natural Gas Utility"]
[null,"Company Base Case UG-19____","Cost of Service General Summary",null,null,null,null,null,"Washington Jurisdiction","Washington Jurisdiction"]
[null,null,"For the Twelve Months Ended December 31, 2018",null,null,null,null,null,null,null," "]
[null," "]
[null,"(b)","(c)","(d)","(e)","(f)","(g)","(h)","(i)","(i)","(j)"]
[null," "," "," "," "," ","General","Large General","High Load Factor","Interruptible","Transportation"]
[null," ",null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,"Description",null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[null,"Plant In Service"]
[1," Production Plant"]
[2," Underground Storage Plant",null,null,null,{"$f":"SUM(G13:K13)","v":29042000},19734145.987258412,8550079.0178744998,0,150740.43562275637,607034.55924433062]
[3," Distribution Plant",null,null,null,{"$f":"SUM(G14:K14)","v":494595999.99999994},392371609.96812129,75575383.417933524,0.35537570362550042,937747.65178270009,25711258.606786747]
[4," Intangible Plant",null,null,null,{"$f":"SUM(G15:K15)","v":33135000},28799770.71948481,3384134.3689235556,1.158929827287529E-2,41868.28826245026,909226.61173988483]
[5," General Plant",null,null,null,{"$f":"SUM(G16:K16)","v":105779999.99999999},92581113.947336823,10375348.236182107,3.3881773755411855E-2,128316.42072868576,2695221.3618706041]
[6,"   Total Plant In Service",null,null,null,{"$f":"SUM(F13:F16)","v":662553000},533486640.62220132,97884945.040913686,0.40084677565378757,1258672.7963965926,29922741.139641568]
[]
[null,"Accum Depreciation"]
[7," Production Plant"]
[8," Underground Storage Plant",null,null,null,{"$f":"SUM(G21:K21)","v":-11482000},-7802061.2983162692,-3380345.9570014118,0,-59596.504435661744,-239996.24024665679]
[9," Distribution Plant",null,null,null,{"$f":"SUM(G22:K22)","v":-148332999.99999997},-118631617.21443748,-21958127.746834014,-0.11822586903515631,-272403.57488495862,-7470851.3456176566]
[10," Intangible Plant",null,null,null,{"$f":"SUM(G23:K23)","v":-10461000},-9103536.2546722367,-1060914.3612357781,-3.6043634594660023E-3,-13124.746235224806,-283424.63425239566]
[11," General Plant",null,null,null,{"$f":"SUM(G24:K24)","v":-24728000},-21642520.189920072,-2425426.4623209601,-7.9204812008302553E-3,-29996.298466429776,-630057.0413720581]
[12,"   Total Accumulated Depreciation",null,null,null,{"$f":"SUM(F21:F24)","v":-195003999.99999997},-157179734.95734605,-28824814.527392164,-0.12975071369545257,-375121.12402227498,-8624329.2614887673]
[]
[13,"Net Plant",null,null,null,{"$f":"F17+F25","v":467549000},376306905.66485524,69060130.513521522,0.27109606195833502,883551.67237431766,21298411.878152803]
[14,"Accumlulated Deferred FIT",null,null,null,{"$f":"SUM(G28:K28)","v":-89887999.999999985},-72377677.185445443,-13279966.945795503,-5.438253991751249E-2,-170763.06396997205,-4059592.7504065349]
[15,"Miscellaneous Rate Base",null,null,null,{"$f":"SUM(G29:K29)","v":21329999.999999996},17327992.259627491,3464074.8618395124,4.1128126819959324E-3,56280.407971889654,481652.46644829074]
[16,"   Total Rate Base",null,null,null,{"$f":"SUM(F27:F29)","v":398991000},321257220.73903728,59244238.429565527,0.22082633472281846,769069.01637623529,17720471.594194561]
[]
[17,"Revenue From Retail Rates",null,null,null,{"$f":"SUM(G32:K32)","v":91987000},71131815.796750709,17418556.977854662,0,201030.01874744889,3235597.206647181]
[18,"Other Operating Revenues",null,null,null,{"$f":"SUM(G33:K33)","v":2053000.0000000009},1691771.5972396433,259781.32845479622,1.3084324994275299E-3,2948.7737150395114,98498.299282089341]
[19,"   Total Revenues",null,null,null,{"$f":"SUM(F32:F33)","v":94040000},72823587.393990353,17678338.306309458,1.3084324994275299E-3,203978.7924624884,3334095.5059292703]
[]
[null,"Operating Expenses"]
[20," Purchased Gas Costs",null,null,null,{"$f":"SUM(G37:K37)","v":999000.00000000012},674600.13063726167,287196.82878595445,0,4963.8018199111939,32239.238756872786]
[21," Underground Storage Expenses",null,null,null,1532000,1040999.6437049751,451026.82512856321,0,7951.7370488968636,32021.794117564721]
[22," Distribution Expenses",null,null,null,12998000,10781868.419801932,1669638.9498425494,7.3747953767895058E-3,20599.343212061209,525893.27976866195]
[23," Customer Accounting Expenses",null,null,null,7097000.0000000009,6880848.4988373108,199687.39814259362,0,944.52254174050972,15519.580478355372]
[24," Customer Information Expenses",null,null,null,1259000,1235218.0936137957,23461.251468637489,0,15.269281788895205,305.3856357779041]
[25," Sales Expenses",null,null,null,1000.0000000000001,981.11047943907522,18.634830396058369,0,1.2128103088876255E-2,0.24256206177752512]
[26," Admin & General Expenses",null,null,null,15631000.039522486,13645283.850452866,1561671.2155617808,5.0060116647401842E-3,19291.128138997385,404753.84036283044]
[27,"   Total O&M Expenses",null,null,null,{"$f":"SUM(F37:F43)","v":39517000.039522484},34259799.747527584,4192701.1037604753,1.238080704152969E-2,53765.814171499151,1010733.361682125]
[]
[28,"Taxes Other Than Income Taxes",null,null,null,{"$f":"SUM(G46:K46)","v":7929000},6186443.2325028311,1384189.2580809668,2.8266464307489716E-3,16949.82495168168,341417.6816378748]
[29,"Depreciation Expense"]
[30," Underground Storage Plant Depr",null,null,null,{"$f":"SUM(G48:K48)","v":426000},289468.56933310663,125416.07539475715,0,2211.1227041971697,8904.232567939016]
[31," Distribution Plant Depreciation",null,null,null,{"$f":"SUM(G49:K49)","v":11827000},9443538.047579756,1771252.6138423425,8.0901987913005839E-3,21878.375536519667,590330.9549511834]
[32," General Plant Depreciation",null,null,null,{"$f":"SUM(G50:K50)","v":5583999.9999999981},4887246.5521074757,547702.25516015198,1.7885784141635449E-3,6773.6707633671895,142277.52018042593]
[33," Amortization of Intangible Plant",null,null,null,{"$f":"SUM(G51:K51)","v":6689999.9999999991},6172598.6046673581,405412.67869656073,1.3535530229158877E-3,5014.7531061332911,106973.96217639471]
[34,"   Total Depr & Amort Expense",null,null,null,{"$f":"SUM(F48:F51)","v":24527000},20792851.773687698,2849783.6230938123,1.1232330228380017E-2,35877.922110217318,848486.6698759431]
[35,"Income Tax",null,null,null,{"$f":"SUM(G53:K53)","v":1831999.9999999995},516154.31791963766,1198654.6003068441,-4.777583980764776E-3,12037.617129560669,105153.46942154113]
[36,"   Total Operating Expenses",null,null,null,{"$f":"F44+F46+F52+F53","v":73805000.039522484},61755249.07163775,9625328.5852420982,2.1662199719893901E-2,118631.1783629588,2305791.1826174841]
[]
[37,"Net Income",null,null,null,{"$f":"F34-F54","v":20234999.960477516},11068338.322352603,8053009.7210673597,-2.0353767220466373E-2,85347.614099529601,1028304.3233117862]
[]
[38,"Rate of Return",null,null,null,{"$f":"F56/F30","v":5.0715429572289888E-2},3.4453197026639293E-2,0.13592899384876805,-9.2170923572201885E-2,0.11097523405854749,5.8029173650698491E-2]
[39,"Return Ratio",null,null,null,{"$f":"F58/$F58","v":1},0.67934349205362887,2.680229567118515,-1.8174138393291384,2.1881946972442212,1.1442114192877648]
[]
[40,"Interest Expense",null,null,null,{"$f":"SUM(G61:K61)","v":10254000},8256255.2575323479,1522566.7267100383,5.6751987795408418E-3,19764.941299232098,455413.06878318312]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 1 of 4"]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"},{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-19____"},"Summary by Function with Margin Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"},{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended December 31, 2018"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(i)"},{"$f":"$K$7","v":"(j)"}]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"$B$10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Functional Cost Components at Current Rates"]
[1,"Production",null,null,null,{"$f":"SUM(G74:K74)","v":1048467.2949444933},708004.17831676826,301417.90009394038,0,5209.5934602230654,33835.623073561641]
[2,"Underground Storage",null,null,null,{"$f":"SUM(G75:K75)","v":4180242.006647646},2269867.3806891581,1798920.8773054483,0,28180.085046526412,83273.66360651319]
[3,"Distribution",null,null,null,{"$f":"SUM(G76:K76)","v":53535057.993741758},39813404.970779903,11300473.462088052,1.3144670693865941E-2,121380.7341443016,2299798.8135848269]
[4,"Common",null,null,null,{"$f":"SUM(G77:K77)","v":33223232.725019865},28340539.266964875,4017744.7383672157,7.2090965266004342E-3,46259.606096397772,818689.10638227873]
[5,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F74:F77)","v":91987000.020353764},71131815.796750695,17418556.977854658,2.0353767220466376E-2,201030.01874744883,3235597.2066471805]
[6,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G79:K79)","v":0},0,0,0,0,0]
[7,"     Total Margin Revenue at Current Rates",null,null,null,{"$f":"F78-F79","v":91987000.020353764},71131815.796750695,17418556.977854658,2.0353767220466376E-2,201030.01874744883,3235597.2066471805]
[]
[null,"Margin per Therm at Current Rates"]
[8,"Production",null,null,null,4.7342548264693298E-3,5.4890010396228201E-3,5.3935503892035119E-3,0,5.287494110959837E-3,9.5022702449144034E-4]
[9,"Underground Storage",null,null,null,1.8875487095502748E-2,1.7597783733465901E-2,3.2189761772320774E-2,0,2.8601470511573423E-2,2.3386265243375295E-3]
[10,"Distribution",null,null,null,0.24173248694953825,0.30866459262301144,0.20220986550776612,0,0.12319577753472065,6.4586692516657718E-2]
[11,"Common",null,null,null,0.15001636258731943,0.2197179822719095,7.1893237563486381E-2,0,4.6951340191438234E-2,2.2991759656675374E-2]
[12,"     Total Current Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F83:F86)","v":0.41535859145882975},0.5514693596680097,0.31168641523277679,0,0.20403608234869214,9.0867305722162062E-2]
[]
[null,"Functional Cost Components at Uniform Current Return"]
[13,"Production",null,null,null,{"$f":"SUM(G90:K90)","v":1048467.2949444933},708004.17831676826,301417.90009394038,0,5209.5934602230654,33835.623073561641]
[14,"Underground Storage",null,null,null,{"$f":"SUM(G91:K91)","v":3784375.7569030123},2571497.2680037739,1114135.1062202798,0,19642.533233102349,79100.849445856002]
[15,"Distribution",null,null,null,{"$f":"SUM(G92:K92)","v":53212221.604569428},44285332.769177593,6681123.3956462843,2.9157782898905023E-2,80843.900281664668,2164921.5103061073]
[16,"Common",null,null,null,{"$f":"SUM(G93:K93)","v":33941935.34358304},30056442.374866992,3050972.9947550762,1.0035998336895318E-2,37767.656665744398,796752.30725923053]
[17,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F90:F93)","v":91986999.99999997},77621276.590365127,11147649.396715581,3.9193781235800342E-2,143463.6836407345,3074610.2900847555]
[18,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G95:K95)","v":0},0,0,0,0,0]
[19,"     Total Uniform Current Margin",null,null,null,{"$f":"F94-F95","v":91986999.99999997},{"$f":"G94-G95","v":77621276.590365127},{"$f":"H94-H95","v":11147649.396715581},{"$f":"I94-I95","v":3.9193781235800342E-2},{"$f":"J94-J95","v":143463.6836407345},{"$f":"K94-K95","v":3074610.2900847555}]
[]
[null,"Margin per Therm at Uniform Current Return"]
[20,"Production",null,null,null,4.7342548264693298E-3,5.4890010396228201E-3,5.3935503892035119E-3,0,5.287494110959837E-3,9.5022702449144034E-4]
[21,"Underground Storage",null,null,null,1.7087990515946526E-2,1.9936254064230653E-2,1.9936254064230646E-2,0,1.9936254064230659E-2,2.2214387670730479E-3]
[22,"Distribution",null,null,null,0.24027474979267258,0.3433344675845979,0.11955154514603807,0,8.2052783947564129E-2,6.0798848613581744E-2]
[23,"Common",null,null,null,0.15326159623183572,0.23302100255288979,5.4593892991033628E-2,0,3.8332408033298994E-2,2.2375694768133444E-2]
[24,"     Total Current Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F99:F102)","v":0.41535859136692416},0.60178072524134119,0.19947524259050584,0,0.14560894015605361,8.6346209173279675E-2]
[]
[25,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F80/F96","v":1.0000000002212681},{"$f":"G80/G96","v":0.91639585074255336},{"$f":"H80/H96","v":1.5625318269326507},0.51931114015288882,{"$f":"J80/J96","v":1.4012606789804272},1.0523601046550803]
[]
[]
[null,"Functional Cost Components at Proposed Rates"]
[26,"Production",null,null,null,{"$f":"SUM(G109:K109)","v":1048055.4938956716},707726.09919631609,301299.51375228638,0,5207.5473152825416,33822.333631786569]
[27,"Underground Storage",null,null,null,{"$f":"SUM(G110:K110)","v":4929007.6628999319},2735213.4713268327,2066393.2479396272,0,32333.352779101293,95067.590854370545]
[28,"Distribution",null,null,null,{"$f":"SUM(G111:K111)","v":62637507.264469676},46710149.48722671,13105085.951835152,1.7260512105850376E-2,141105.58916018272,2681166.2189871161]
[29,"Common",null,null,null,{"$f":"SUM(G112:K112)","v":36307429.603866071},30981726.739000857,4394778.2643275885,7.8708390953807755E-3,50383.529492882255,880541.06317390723]
[30,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F109:F112)","v":104922000.02513134},81134815.796750724,19867556.977854654,2.5131351201231153E-2,229030.0187474488,3690597.2066471805]
[31,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G114:K114)","v":0},0,0,0,0,0]
[32,"     Total Margin Revenue at Proposed Rates",null,null,null,{"$f":"F113-F114","v":104922000.02513134},81134815.796750724,19867556.977854654,2.5131351201231153E-2,229030.0187474488,3690597.2066471805]
[]
[null,"Margin per Therm at Proposed Rates"]
[33,"Production",null,null,null,4.7323953778128673E-3,5.4868451532198775E-3,5.3914319924563206E-3,0,5.2854173693857014E-3,9.4985380876292768E-4]
[34,"Underground Storage",null,null,null,2.225646754105353E-2,2.1205509864923557E-2,3.6975893280388306E-2,0,3.2816843331910331E-2,2.6698427803950936E-3]
[35,"Distribution",null,null,null,0.28283373502892378,0.36213353953062738,0.234501472586853,0,0.14321558436462675,7.529687255636261E-2]
[36,"Common",null,null,null,0.16394276165562066,0.24019452919612547,7.8639848564533626E-2,0,5.113692988081632E-2,2.4728786952827236E-2]
[37,"     Total Proposed Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F118:F121)","v":0.47376535960341082},0.62902042374489631,0.3555086464242313,0,0.23245477494673911,0.10364535609834787]
[]
[null,"Functional Cost Components at Uniform Proposed Return"]
[38,"Production",null,null,null,{"$f":"SUM(G125:K125)","v":1048055.4938956716},707726.09919631609,301299.51375228638,0,5207.5473152825416,33822.333631786569]
[39,"Underground Storage",null,null,null,{"$f":"SUM(G126:K126)","v":4497289.5259560579},3055924.8003644734,1324019.7236135132,0,23342.86145114922,94002.140526922405]
[40,"Distribution",null,null,null,{"$f":"SUM(G127:K127)","v":62307389.385410853},51464976.405583613,8097266.9612534456,3.5330991123507682E-2,98418.169948081137,2646727.8132947334]
[41,"Common",null,null,null,{"$f":"SUM(G128:K128)","v":37069265.636200637},32806179.783539861,3346704.871408063,1.1026422618612444E-2,41441.059873704966,874939.9103525856]
[42,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F125:F128)","v":104922000.04146323},88034807.088684261,13069291.070027307,4.6357413742120129E-2,168409.63858821787,3649492.1978060277]
[43,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G130:K130)","v":0},0,0,0,0,0]
[44,"     Total Uniform Proposed Margin",null,null,null,{"$f":"F129-F130","v":104922000.04146323},88034807.088684261,13069291.070027307,4.6357413742120129E-2,168409.63858821787,3649492.1978060277]
[]
[null,"Margin per Therm at Uniform Proposed Return"]
[45,"Production",null,null,null,4.7323953778128673E-3,5.4868451532198775E-3,5.3914319924563206E-3,0,5.2854173693857014E-3,9.4985380876292768E-4]
[46,"Underground Storage",null,null,null,2.0307085158449898E-2,2.3691914426393266E-2,2.3691914426393266E-2,0,2.3691914426393273E-2,2.6399210705984871E-3]
[47,"Distribution",null,null,null,0.28134311899371328,0.39899666929369854,0.14489191702530624,0,9.988984706488814E-2,7.4329717209521307E-2]
[48,"Common",null,null,null,0.16738276014717982,0.25433911331712067,5.9885698082650568E-2,0,4.2060740767431534E-2,2.4571486265100723E-2]
[49,"     Total Proposed Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F134:F137)","v":0.47376535967715583},0.68251454219043239,0.23386096152680638,0,0.17092791962809867,0.10249097835398345]
[]
[50,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F115/F131","v":0.99999999984434262},{"$f":"G115/G131","v":0.92162200929249904},1.5201709772474401,0.54212151137320508,1.3599579018600898,1.011263213239876]
[]
[51,"Current Margin to Proposed Cost Ratio",null,null,null,{"$f":"F80/F131","v":0.87671794270031267},{"$f":"G80/G131","v":0.80799649762501469},{"$f":"H80/H131","v":1.3327851437789016},0.43906175037484974,1.1936966341872615,0.88658833373923385]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 2 of 4"]
[null,{"$f":"B3","v":"Sumcost"},{"$f":"C3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"I3","v":"Natural Gas Utility"},{"$f":"J3","v":"Natural Gas Utility"}]
[null,{"$f":"B4","v":"Company Base Case UG-19____"},"Summary by Classification with Unit Cost Analysis",null,null,null,null,null,{"$f":"I4","v":"Washington Jurisdiction"},{"$f":"J4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"C5","v":"For the Twelve Months Ended December 31, 2018"},null,null,null,null,null,null,null,{"$f":"K5","v":" "}]
[]
[null,{"$f":"B7","v":"(b)"},"(c)","(d)","(e)","(f)","(g)","(h)","(i)","(i)","(j)"]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"B10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Cost by Classification at Current Return by Schedule "]
[1,"Commodity",null,null,null,{"$f":"SUM(G155:K155)","v":19135183.563846596},10161826.762339314,7661048.5630703801,0,85171.218090948096,1227137.020345951]
[2,"Demand",null,null,null,{"$f":"SUM(G156:K156)","v":18798753.162323408},10218386.298036568,6724269.8567678733,0,92825.52737915839,1763271.4801398057]
[3,"Customer",null,null,null,{"$f":"SUM(G157:K157)","v":54053063.252704233},50751602.694895297,3033238.5580164059,2.0353767220466376E-2,23033.273277342403,245188.70616142353]
[4,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F155:F157)","v":91986999.978874236},71131815.755271181,17418556.977854658,2.0353767220466376E-2,201030.01874744889,3235597.20664718]
[]
[null,"Revenue per Therm at Current Rates"]
[5,"Commodity ",null,null,null,8.6403110120200063E-2,7.8782413114505276E-2,0.13708625614529635,0,8.6444809468852704E-2,3.4462458603215611E-2]
[6,"Demand ",null,null,null,8.4883990487320649E-2,7.9220906784106052E-2,0.12032360484157231,0,9.421357599428215E-2,4.9519058901358555E-2]
[7,"Customer",null,null,null,0.24407149066401218,0.39346603944781672,5.4276554245908173E-2,0,2.3377696885557318E-2,6.8857882175878864E-3]
[8,"     Total Revenue per Therm at Current Rates",null,null,null,{"$f":"SUM(F161:F163)","v":0.41535859127153291},0.55146935934642805,0.31168641523277685,0,0.20403608234869217,9.0867305722162048E-2]
[]
[null,"Cost per Unit at Current Rates"]
[9,"Commodity Cost per Therm",null,null,null,8.6403110120200063E-2,7.8782413114505276E-2,0.13708625614529635,0,8.6444809468852704E-2,3.4462458603215611E-2]
[10,"Demand Cost per Peak Day Therms",null,null,null,11.864841710822359,9.691755986651204,18.043137434439814,0,15.989461847451391,11.632041057922629]
[11,"Customer Cost per Customer per Month",null,null,null,27.315046670231201,26.140475610236081,82.255086181158632,2.0353767220466374,959.7197198892668,510.80980450296568]
[]
[null,"Cost by Classification at Uniform Current Return "]
[12,"Commodity",null,null,null,{"$f":"SUM(G172:K172)","v":17519330.235494565},11368994.997201802,4920432.7776141139,0,62231.055044250184,1167671.4056343969]
[13,"Demand",null,null,null,{"$f":"SUM(G173:K173)","v":17476221.818548243},11629480.03052978,4110678.6617461024,0,64034.501048926126,1672028.6252234355]
[14,"Customer",null,null,null,{"$f":"SUM(G174:K174)","v":56991447.904477648},54622801.521154024,2116537.957355368,3.9193781235800342E-2,17198.127547558215,234910.25922692264]
[15,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F172:F174)","v":91986999.958520457},77621276.548885614,11147649.396715585,3.9193781235800342E-2,143463.68364073453,3074610.290084755]
[]
[null,"Cost per Therm at Current Return"]
[16,"Commodity ",null,null,null,7.9106877366442951E-2,8.8141323554713477E-2,8.8045872904294192E-2,0,6.3161615119810346E-2,3.2792448448413211E-2]
[17,"Demand ",null,null,null,7.8912225390197599E-2,9.0160806860790449E-2,7.3556190554845496E-2,0,6.4992028606383978E-2,4.6956628579186262E-2]
[18,"Customer",null,null,null,0.25733948842298676,0.42347859450425562,3.7873179131366216E-2,0,1.7455296429859334E-2,6.5971321456801835E-3]
[19,"     Total Cost per Therm at Current Return",null,null,null,{"$f":"SUM(F178:F180)","v":0.41535859117962731},0.60178072491975954,0.19947524259050592,0,0.14560894015605363,8.6346209173279662E-2]
[]
[null,"Cost per Unit at Uniform Current Return"]
[20,"Commodity Cost per Therm",null,null,null,7.9106877366442951E-2,8.8141323554713477E-2,8.8045872904294192E-2,0,6.3161615119810346E-2,3.2792448448413211E-2]
[21,"Demand Cost per Peak Day Therms",null,null,null,11.030125444482804,11.030125444482806,11.030125444482803,0,11.030125444482806,11.030125444482806]
[22,"Customer Cost per Customer per Month",null,null,null,28.799922994872549,28.134402365782051,57.396083017555263,3.9193781235800342,716.58864781492559,489.39637338942219]
[]
[23,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F158/F175","v":1.0000000002212679},0.91639585069787677,1.56253182693265,0.51931114015288882,1.4012606789804274,1.0523601046550803]
[]
[]
[null,"Cost by Classification at Proposed Return by Schedule "]
[24,"Commodity",null,null,null,{"$f":"SUM(G192:K192)","v":22246641.057574399},12023788.704247277,8731332.0125144199,0,96327.219920536649,1395193.1208921643]
[25,"Demand",null,null,null,{"$f":"SUM(G193:K193)","v":22268727.346538071},12395539.277019959,7745175.2911068834,0,106832.38078890172,2021180.397622329]
[26,"Customer",null,null,null,{"$f":"SUM(G194:K194)","v":60406631.579555646},56715487.77402024,3391049.6742333542,2.5131351201231153E-2,25870.418038010499,274223.68813268724]
[27,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F192:F194)","v":104921999.98366812},81134815.755287468,19867556.977854658,2.5131351201231153E-2,229030.01874744889,3690597.206647181]
[]
[null,"Revenue per Therm at Proposed Rates"]
[28,"Commodity ",null,null,null,0.10045260191461494,9.3217795486356558E-2,0.15623783179328496,0,9.7767630419507243E-2,3.9182083479709813E-2]
[29,"Demand ",null,null,null,0.10055233046182785,9.6099896105142274E-2,0.13859161381185259,0,0.10842987818418938,5.6762076791598622E-2]
[30,"Customer",null,null,null,0.27276042703974474,0.43970273183194203,6.0679200819093761E-2,0,2.6257266343042544E-2,7.7011958270394344E-3]
[31,"     Total Revenue per Therm at Proposed Rates",null,null,null,{"$f":"SUM(F198:F200)","v":0.47376535941618753},0.62902042342344089,0.35550864642423136,0,0.23245477494673916,0.10364535609834787]
[]
[null,"Cost per Unit at Proposed Rates"]
[32,"Commodity Cost per Therm",null,null,null,0.10045260191461494,9.3217795486356558E-2,0.15623783179328496,0,9.7767630419507243E-2,3.9182083479709813E-2]
[33,"Demand Cost per Peak Day Therms",null,null,null,14.054917514299662,11.756703895497845,20.782518430698527,0,18.402182297539785,13.333428025925551]
[34,"Customer Cost per Customer per Month",null,null,null,30.525743806101048,29.212275990419876,91.958175350725512,2.5131351201231151,1077.9340849171042,571.29935027643171]
[]
[null,"Cost by Classification at Uniform Proposed Return "]
[35,"Commodity",null,null,null,{"$f":"SUM(G209:K209)","v":20519744.813868847},13307323.74257374,5760241.3658019211,0,72170.021060688305,1380009.6844324989]
[36,"Demand",null,null,null,{"$f":"SUM(G210:K210)","v":20882089.013051037},13895900.3664784,4911791.4964621542,0,76513.915003687274,1997883.2351067953]
[37,"Customer",null,null,null,{"$f":"SUM(G211:K211)","v":63520166.173080109},60831582.938168883,2397258.2077632346,4.6357413742120122E-2,19725.702523842341,271599.27826673299]
[38,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F209:F211)","v":104922000},88034807.04722102,13069291.070027309,4.6357413742120122E-2,168409.6385882179,3649492.1978060273]
[]
[null,"Cost per Therm at Proposed Return"]
[39,"Commodity ",null,null,null,9.2654965387471214E-2,0.10316876099692183,0.10307334783615828,0,7.3249201547081449E-2,3.8755677510555482E-2]
[40,"Demand ",null,null,null,9.4291096320780157E-2,0.10773186641275587,8.7891246436171883E-2,0,7.765805107010311E-2,5.6107807964685043E-2]
[41,"Customer",null,null,null,0.28681929778168119,0.47161391445929923,4.2896367254476278E-2,0,2.002066701091414E-2,7.627492878742901E-3]
[42,"     Total Cost per Therm at Proposed Return",null,null,null,{"$f":"SUM(F215:F217)","v":0.47376535948993259},0.68251454186897687,0.23386096152680641,0,0.17092791962809872,0.10249097835398342]
[]
[null,"Cost per Unit at Uniform Proposed Return"]
[43,"Commodity Cost per Therm",null,null,null,9.2654965387471214E-2,0.10316876099692183,0.10307334783615828,0,7.3249201547081449E-2,3.8755677510555482E-2]
[44,"Demand Cost per Peak Day Therms",null,null,null,13.179740091897209,13.179740091897212,13.179740091897209,0,13.179740091897212,13.179740091897211]
[45,"Customer Cost per Customer per Month",null,null,null,32.099129986527096,31.332340767382291,65.008629129060495,4.6357413742120119,821.90427182676422,565.83182972236034]
[]
[46,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F195/F212","v":0.99999999984434262},0.9216220092555838,1.5201709772474403,0.54212151137320519,1.3599579018600902,1.0112632132398762]
[]
[47,"Current Revenue to Proposed Cost Ratio",null,null,null,{"$f":"F158/F212","v":0.87671794265143854},{"$f":"G158/G212","v":0.80799649753439862},{"$f":"H158/H212","v":1.3327851437789013},0.43906175037484979,1.1936966341872617,0.88658833373923385]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 3 of 4"]
[]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"},{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-19____"},"Customer Cost Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"},{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended December 31, 2018"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(i)"},{"$f":"$K$7","v":"(j)"}]
[null,null,null,null,null,{"$f":"$F$8","v":" "},{"$f":"$G$8","v":"General"},{"$f":"$H$8","v":"Large General"},{"$f":"$I$8","v":"High Load Factor"},{"$f":"$J$8","v":"Interruptible"},{"$f":"$K$8","v":"Transportation"}]
[null,null,null,null,null,{"$f":"$F$9","v":"System"},{"$f":"$G$9","v":"Service"},{"$f":"$H$9","v":"Service"},{"$f":"$I$9","v":"Lg. Gen. Service"},{"$f":"$J$9","v":"Service"},{"$f":"$K$9","v":"Service"}]
[null,{"$f":"$B$10","v":"Description"},null,null,null,{"$f":"$F$10","v":"Total"},{"$f":"$G$10","v":"Sch 101"},{"$f":"$H$10","v":"Sch 111/112"},{"$f":"$I$10","v":"Sch 121/122"},{"$f":"$J$10","v":"Sch 131/132"},{"$f":"$K$10","v":"Sch 146"}]
[null,"Meter, Services, Meter Reading & Billing Costs by Schedule at Requested Rate of Return"]
[]
[null,"Rate Base"]
[1,"Services",null,null,null,{"$f":"SUM(G242:Q242)","v":185334000},181185028.60661563,3441357.8787983274,0.35450629788548865,8222.9471280055859,699390.21295174246]
[2,"Services Accum. Depr.",null,null,null,{"$f":"SUM(G243:Q243)","v":-61747000.000000007},-60364703.515667364,-1146543.6721926916,-0.1181094692583944,-2739.6069599369839,-233013.08707053884]
[3,"Total Services",null,null,null,{"$f":"SUM(F242:F243)","v":123587000},{"$f":"SUM(G242:G243)","v":120820325.09094827},2294814.2066056356,0.23639682862709427,5483.340168068602,466377.12588120362]
[]
[4,"Meters",null,null,null,{"$f":"SUM(G246:Q246)","v":49798999.999999993},43460404.047507979,5673579.3224863242,0,63405.7682914174,601610.8617142773]
[5,"Meters Accum. Depr.",null,null,null,{"$f":"SUM(G247:Q247)","v":-11217000},-9789259.8686900754,-1277948.1367161812,0,-14281.863148352959,-135510.13144539145]
[6,"Total Meters",null,null,null,{"$f":"SUM(F246:F247)","v":38581999.999999993},{"$f":"SUM(G246:G247)","v":33671144.178817905},4395631.1857701428,0,49123.905143064439,466100.73026888585]
[]
[7,"Total Rate Base",null,null,null,{"$f":"SUM(G250:Q250)","v":162169000},{"$f":"G244+G248","v":154491469.26976618},{"$f":"H244+H248","v":6690445.3923757784},0.23639682862709427,54607.24531113304,932477.85615008953]
[]
[8,"Return on Rate Base @ 7.52%",null,null,null,{"$f":"SUM(G252:Q252)","v":12195108.800000001},11617758.489086417,503121.49350665853,1.777704151275749E-2,4106.4648473972047,70122.334782486738]
[9,"Tax Benefit of Interest Expense",null,null,null,{"$f":"SUM(G253:Q253)","v":-1458710.155},-1389650.7660815469,-60180.556304420119,-2.1263894735007128E-3,-491.1921715736417,-8387.6383160700552]
[10,"Revenue Conversion Factor",null,null,null,0.75511799999999996,0.75511799999999996,0.75511799999999996,0.75511799999999996,0.75511799999999996,0.75511799999999996]
[11,"Rate Base Revenue Requirement",null,null,null,{"$f":"SUM(G255:Q255)","v":14218173.378200497},{"$f":"(G252+G253)/G254","v":13545045.573016232},{"$f":"(H252+H253)/H254","v":586585.05982142978},2.0726101138175461E-2,4787.6923551333211,81755.032281599284]
[]
[null,"Expenses"]
[12,"Services Depr Exp",null,null,null,{"$f":"SUM(G258:Q258)","v":4222000},4127484.3837457304,78395.831117261478,8.0758284484904724E-3,187.32279438440645,15932.45426679539]
[13,"Meters Depr Exp",null,null,null,{"$f":"SUM(G259:Q259)","v":1734000},1513290.2391288748,197553.89757206544,0,2207.7873494913106,20948.075949568403]
[14,"Services Maintenance Exp",null,null,null,1144000,1118389.8946009274,21242.262150200644,2.1882396364455471E-3,50.757289620028658,4317.0837710122987]
[15,"Meters Maintenance Exp",null,null,null,1411000,1231402.8416440845,160754.64214197482,0,1796.5328432135175,17045.98337072723]
[16,"Meter Reading",null,null,null,1942000,1905316.5510706841,36188.84062914535,0,23.552776198597687,471.05552397195379]
[17,"Billing",null,null,null,4535000,4449336.0242562061,84508.955846124707,0,55.000947508053819,1100.0189501610764]
[]
[18,"Total Expenses",null,null,null,{"$f":"SUM(F258:F264)","v":14988000},14345219.934446506,578644.4294567724,1.0264068084936019E-2,4320.9540004159144,59814.671832236359]
[19,"Revenue Conversion Factor",null,null,null,0.95584499999999994,{"$f":"$F$266","v":0.95584499999999994},{"$f":"$F$266","v":0.95584499999999994},0.95584499999999994,0.95584499999999994,0.95584499999999994]
[20,"Expense Revenue Requirement",null,null,null,{"$f":"SUM(G267:Q267)","v":15680366.58663277},{"$f":"G265/G266","v":15007893.470642736},{"$f":"H265/H266","v":605374.75161430193},1.0738213920600119E-2,4520.5592961368366,62577.794341379995]
[]
[21,"Total Meter, Service, Meter Reading, and Billing Cost",null,null,null,{"$f":"SUM(G269:Q269)","v":29898539.964833263},{"$f":"G255+G267","v":28552939.043658968},{"$f":"H255+H267","v":1191959.8114357316},{"$f":"I255+I267","v":3.1464315058775581E-2},{"$f":"J255+J267","v":9308.2516512701586},{"$f":"K255+K267","v":144332.82662297928}]
[]
[22,"Total Customer Bills",null,null,null,{"$f":"SUM(G271:Q271)","v":1978875.01},1941495,36876,0.01,24,480]
[]
[23,"Average Unit Cost per Month",null,null,null,{"$f":"F269/F271","v":15.108857211165279},{"$f":"G269/G271","v":14.706676578440309},32.323457301109983,3.1464315058775583,387.84381880292329,300.69338879787352]
[]
[null," Fixed Costs per Customer"]
[]
[24,"Total Customer Related Cost",null,null,null,{"$f":"SUM(G277:Q277)","v":63520166.173080109},{"$f":"G211","v":60831582.938168883},{"$f":"H211","v":2397258.2077632346},4.6357413742120122E-2,19725.702523842341,271599.27826673299]
[25,"Customer Related Unit Cost per Month",null,null,null,{"$f":"F277/F271","v":32.099129986527096},{"$f":"G277/G271","v":31.332340767382291},{"$f":"H277/H271","v":65.008629129060495},4.6357413742120119,821.90427182676422,565.83182972236034]
[]
[26,"Other Non-Gas Costs",null,null,null,{"$f":"SUM(G280:Q280)","v":41401833.868383124},{"$f":"G131-G277","v":27203224.150515378},{"$f":"H131-H277","v":10672032.862264073},{"$f":"I131-I277","v":0},{"$f":"J131-J277","v":148683.93606437554},{"$f":"K131-K277","v":3377892.9195392947}]
[27,"Other Non-Gas Unit Cost per Month",null,null,null,{"$f":"F280/F271","v":20.921904445285367},{"$f":"G280/G271","v":14.011482981164194},{"$f":"H280/H271","v":289.40321244885757},0,6195.1640026823143,7037.2769157068642]
[]
[28,"Total Fixed Unit Cost per Month",null,null,null,{"$f":"F278+F281","v":53.021034431812467},{"$f":"G278+G281","v":45.343823748546484},{"$f":"H278+H281","v":354.41184157791804},4.6357413742120119,7017.068274509078,7603.1087454292247]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 4 of 4"]