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{"sheet":"PF Revenue Adj","index":0,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["WA Electric Revenue Normalization Adjustment--12-mo ended December 31, 2019"]
[]
[null,"$000's",null,null,null,null,"Total","Pro Forma"]
[null,"Rates Effective April 1st, 2020",null,"CB Restated",null,"PF","Adjust","Revenue Adj"]
[null,"Revenue","WP Source",null,"WP Source"]
[1,"Base Rate Revenue","E-PREV-2",{"$f":"'Reconcile ROO to Restated'!L5","v":508246},"E-PREV-5",535452,{"$f":"F6-D6","v":27206},{"$f":"ROUND(G6,0)","v":27206},null,"Pro Forma includes Sch 25 unbilled in this total"]
[]
[2,"Weather Normalization","E-PREV-2",{"$f":"'Reconcile ROO to Restated'!L7","v":-3836},"E-PREV-5",-4058,{"$f":"F8-D8","v":-222},{"$f":"ROUND(G8,0)","v":-222}]
[]
[3,"Unbilled Revenue","E-PREV-2",{"$f":"'Reconcile ROO to Restated'!L17","v":673},"E-PREV-5",-815,-1488,{"$f":"ROUND(G10,0)","v":-1488},null,"Schedule 25 Unbilled per books was -$42"]
[4,"Sales to Ultimate Consumers",null,{"$f":"SUM(D6:D10)","v":505083},null,{"$f":"SUM(F6:F10)","v":530579},{"$f":"IF(ROUND(F11-D11,3)<>ROUND(SUM(G6:G10),3),#VALUE!,SUM(G6:G10))","v":25496},{"$f":"SUM(H6:H10)","v":25496}]
[null,"Other Revenue"]
[5,"Decoupled Deferred Revenue",null,{"$f":"'Reconcile ROO to Restated'!L28","v":10788.947},null,0,-10788.947,{"$f":"ROUND(G13,0)","v":-10789},null,"Elim 2019 Decoupling deferrals - GRC resets Base"]
[6,"Provision For Rate Refund - Decoupling",null,{"$f":"'Reconcile ROO to Restated'!L30","v":0},null,0,{"$f":"F14-D14","v":0},{"$f":"ROUND(G14,0)","v":0},null,"Elim Decoupling Earnings Sharing in Test Period"]
[7,"Provision For Rate Refund - Tax Reform",null,{"$f":"'Reconcile ROO to Restated'!L31","v":-181},null,0,181,{"$f":"ROUND(G15,0)","v":181},null,"Elim Tax Reform Deferral true-up entry"]
[8,"Total Rev.",null,{"$f":"SUM(D11:D15)","v":515690.94699999999},null,{"$f":"SUM(F11:F15)","v":530579},{"$f":"SUM(G11:G15)","v":14888.053},{"$f":"SUM(H11:H15)","v":14888}]
[null,null,null,null,null,0]
[null,"Expense"]
[9,"State Excise Tax","CF",null,null,null,null,{"$f":"ROUND(H$11*$I19,0)","v":984},{"$f":"'Reconcile ROO to Restated'!M49","v":3.8605159538162764E-2},"Effective Rate"]
[10,"Uncollectibles","CF",null,null,null,null,{"$f":"ROUND(H$11*$I20,0)","v":85},{"$f":"'Reconcile ROO to Restated'!M50","v":3.3262885794710221E-3},"Effective Rate"]
[11,"Commission Fees","CF",null,null,null,null,51,{"$f":"'Reconcile ROO to Restated'!M51","v":2E-3},"Nominal Rate"]
[null,null,null,null,null,null,null,{"$f":"SUM(H19:H21)","v":1120},{"$f":"SUM(I19:I21)","v":4.393144811763379E-2},"Conver. Factor b4 FIT"]
[]
[12,"Operating Income before FIT",null,null,null,null,null,{"$f":"H16-H22","v":13768}]
[13,"FIT Expense",null,null,null,null,null,{"$f":"ROUND(H24*$I25,0)","v":2891},0.21,"Diff"]
[14,"Net Operating Income",null,null,null,null,null,{"$f":"H24-H25","v":10877}]
[]
[15,"* zero in Pro-forma revenues",null,null,null,null,null,null,{"$f":"H11","v":25496},"Revenue"]
[16,null,null,null,null,null,null,null,{"$f":"I22","v":4.393144811763379E-2},"Conver. Factor b4 FIT"]
[17,null,null,null,null,null,null,null,{"$f":"ROUND(I28*I29,0)","v":1120},"Rev related exp."]
[18,null,null,null,null,null,null,null,{"$f":"SUM(H19:H21)","v":1120},"check"]
[19,null,null,null,null,null,null,null,{"$f":"I30-I31","v":0}]

{"sheet":"Reconcile ROO to Restated","index":1,"n_rows":54,"n_cols":15,"rows_kept":54,"cut":false,"hidden":false,"merged":[[6,12,8,13],[0,11,1,11],[26,12,29,13]]}
["WA Electric Normalized Revenue --12-months ended December 31, 2019",null,null,null,null,null,null,null,null,null,null,"Normalized Restated"]
[null,"$000's",null,null,"Eliminate","Weather","Eliminate","Misc","Eliminate WA","Commission Basis","Total"]
["Line",null,null,"Actuals","B&O Taxes","Normalization","Adder Sched","Restating","Power Cost Def","Power Supply Adj","Adjust","Base Revenue"]
[null,"Revenue","WP Source",1,2.0099999999999998,2.1,2.11,2.12,2.13,2.1800000000000002]
[1,"Billed Base Rate Revenue","Calc",{"$f":"D18-SUM(D8:D17)","v":508246},null,null,null,null,null,null,{"$f":"SUM(E5:J5)","v":0},{"$f":"D5+K5","v":508246}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[2,"Weather Normalization",null,null,null,-3836,null,null,null,null,{"$f":"SUM(E7:J7)","v":-3836},-3836," Weather adj excludes weather related revenue captured in decoupling mechanism (began January 2015)"]
[3,"B&O Tax - Sch 58","B&O",{"$f":"-K8","v":18871},-18871,null,null,null,null,null,-18871,0]
[4,"BPA Residential Exchange Credit - Sch 59","Calc",{"$f":"-K9","v":-3245},null,null,{"$f":"ROUND(G41*$M$53,0)","v":3245},null,null,null,3245,0]
[5,"Tax Reform Refund - Sch 74","Calc",{"$f":"-K10","v":-4094},null,null,{"$f":"ROUND(G48*$M$53,0)","v":4094},null,null,null,4094,0]
[6,"Decoupling Amort - Sch 75","EAS-2",{"$f":"-K11","v":1239},null,null,{"$f":"ROUND((-G27)*$M$53,0)","v":-1239},null,null,null,{"$f":"SUM(E11:J11)","v":-1239},{"$f":"D11+K11","v":0}]
[7,"Public Purpose Rider - Sch 89/91/92","Calc",{"$f":"-K12","v":28473},null,null,{"$f":"ROUND(G46*$M$53,0)","v":-28473},null,null,null,-28473,0]
[8,"Power Cost Surcharge - ERM Sch 93","EWPC",0,null,null,null,null,0,0,0,0]
[9,"BPA Capacity Support Rebate - Sch 94","Calc",0,null,null,{"$f":"ROUND(G43*$M$53,0)","v":0},null,null,null,0,0]
[10,"Optional Renewable Power - Sch 95","Calc",163,null,null,{"$f":"ROUND(G45*$M$53,0)","v":-163},null,null,null,-163,0]
[11,"REC Revenue Rebate - Sch 98","Calc",{"$f":"-K16","v":-1740},null,null,{"$f":"ROUND(G39*$M$53,0)","v":0},null,{"$f":"ROUND(I39*$M$53,0)+5","v":1740},null,1740,0]
[12,"Unbilled Revenue","ROO / Calc",-136,null,null,{"$f":"ROUND((G38+G40+G42+G44+G47)*$M$53,0)+0","v":809},null,null,null,809,673]
[13,"Sales to Ultimate Consumers","ROO",{"$f":"546549+1228","v":547777},{"$f":"SUM(E5:E17)","v":-18871},-3836,-21727,0,1740,0,-42694,505083,"Rounding matches column 1.00 results"]
[]
[14,"Sales for Resale Revenue - ERM Related","E-APS",52658,null,null,null,null,null,-17144,-17144,35514]
[15,"Sales for Resale Revenue - Other","Calc",{"$f":"D22-D20","v":772},null,null,null,null,null,null,0,772,null,null,"Solar Select"]
[16,"     Total Sales for Resale Revenue","ROO",53430,{"$f":"SUM(E20+E21)","v":0},{"$f":"SUM(F20+F21)","v":0},0,0,0,-17144,-17144,36286]
[]
[17,"Other Revenue - Misc","ROO / Calc",{"$f":"60250-SUM(D25:D31)","v":1631},null,null,null,null,null,null,{"$f":"SUM(E24:J24)","v":0},{"$f":"D24+K24","v":1631}]
[18,"Other Revenue - ERM Related","E-APS",{"$f":"58463-SUM(D27:D29)-1191","v":49153.180999999997},null,null,null,null,null,-39208,{"$f":"SUM(E25:J25)","v":-39208},{"$f":"D25+K25","v":9945.1809999999969}]
[19,"Other Revenue - From Electric Property","ROO / B&O",{"$f":"1523+5","v":1528},-14,null,null,null,null,null,{"$f":"SUM(E26:J26)","v":-14},{"$f":"D26+K26","v":1514}]
[20,"Other Revenue - Decoupling Amortization","ROO/EAS",{"$f":"(929435-2113563)/1000","v":-1184.1279999999999},null,null,{"$f":"-D27","v":1184.1279999999999},null,null,null,{"$f":"SUM(E27:J27)","v":1184.1279999999999},0," Decoupling deferred revenue is net of revenue related expenses to be paid with recovery through surcharge or rebate in a later period."]
[21,"Other Revenue - Decoupling Deferred Revenue","ROO/WN",{"$f":"(1191798+6714149)/1000","v":7905.9470000000001},null,2883,null,null,null,null,{"$f":"SUM(E28:J28)","v":2883},10788.947]
[22,"Other Revenue - Contra Decoupling Deferral","ROO/EAS",1397,null,null,{"$f":"-D29","v":-1397},null,null,null,{"$f":"SUM(E29:J29)","v":-1397},0]
[23,"Provision For Rate Refund - Decoupling","ROO/MR",0,null,null,null,0,null,null,{"$f":"SUM(E30:J30)","v":0},0]
[24,"Provision For Rate Refund - Tax Reform","ROO",-181,null,null,null,null,null,null,{"$f":"SUM(E31:J31)","v":0},-181]
[25,"     Total Other Revenue",null,{"$f":"SUM(D24:D31)","v":60250},{"$f":"SUM(E24:E31)","v":-14},2883,-212.87200000000007,0,0,-39208,-36551.872000000003,{"$f":"SUM(L24:L31)","v":23698.127999999997}]
[26,"     Total Revenue",null,{"$f":"D18+D22+D32","v":661457},{"$f":"E18+E22+E32","v":-18885},-953,-21939.871999999999,0,1740,-56352,-96389.872000000003,{"$f":"L18+L22+L32","v":565067.12800000003}]
[]
[null,"Expense"]
[27,"B&O Tax","B&O",-18805,{"$f":"-D36","v":18805},null,null,null,null,null,{"$f":"SUM(E36:J36)","v":18805},{"$f":"D36+K36","v":0}]
[28,"Power Cost Surcharge Amort. - ERM","EWPC",0,null,null,null,null,{"$f":"-D37","v":0},null,0,0,"amort only; excluding deferrals"]
[29,"Power Cost Surcharge Amort. - ERM Unbilled","EAS-2",0,null,null,{"$f":"-D38","v":0},null,null,null,0,0]
[30,"REC Rev Rebate Amort.","EWPC",-1659,null,null,null,null,{"$f":"-D39","v":1659},null,1659,0,"amort only; excluding deferrals"]
[31,"REC Rev Rebate Unbilled Amort","EAS-2",34,null,null,{"$f":"-D40","v":-34},null,null,null,-34,0]
[32,"BPA Residential Exchange","EAS-2",{"$f":"-3522-D42","v":-3102},null,null,{"$f":"-D41","v":3102},null,null,null,3102,0]
[33,"BPA Residential Exchange Unbilled","EAS-2",-420,null,null,{"$f":"-D42","v":420},null,null,null,420,0]
[34,"BPA Capacity Support Amort","EAS-2",0,null,null,{"$f":"-D43","v":0},null,null,null,0,0,"amort only; excluding deferrals"]
[35,"BPA Capacity Support Unbilled ","EAS-2",0,null,null,0,null,null,null,0,0]
[36,"Optional Renewable Power - Revenue Offset","EAS-2",156,null,null,-156,null,null,null,-156,0]
[37,"Public Purpose Rider","EAS-2",{"$f":"26835-D47","v":27222},null,null,-27222,null,null,null,-27222,0]
[38,"Public Purpose Rider Unbilled","EAS-2",-387,null,null,387,null,null,null,387,0]
[39,"Tax Reform Amortization","EAS-2",-3914,null,null,3914,null,null,null,3914,0]
[40,"State Excise Tax","CF",{"$f":"ROUND(D$18*$M49,0)","v":21147},null,{"$f":"ROUND(F$18*$M49,0)","v":-148},-839,0,67,0,-920,20227,{"$f":"'[1]CF '!$E$16","v":3.8605159538162764E-2},"Effective Rate"]
[41,"Uncollectibles","CF",{"$f":"ROUND(D$18*$M50,0)","v":1822},null,-13,-72,0,{"$f":"ROUND(I$18*$M50,0)+5","v":11},0,-74,1748,{"$f":"'[1]CF '!$E$12","v":3.3262885794710221E-3},"Effective Rate"]
[42,"Commission Fees","CF",{"$f":"ROUND(D$18*$M51,0)","v":1096},null,-8,-43,0,3,0,-48,1048,{"$f":"'[1]CF '!$E$14","v":2E-3},"Nominal Rate"]
[43,null,null,{"$f":"SUM(D36:D51)","v":23190},{"$f":"SUM(E36:E51)","v":18805},-169,-20543,{"$f":"SUM(H36:H51)","v":0},1740,0,-167,{"$f":"SUM(L37:L51)","v":23023},{"$f":"SUM(M49:M51)","v":4.393144811763379E-2},"Conver. Factor b4 FIT"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"1/(1-M52)","v":1.0459501026690385},"Expense Gross Up Factor"]
[44,"Net Revenue",null,{"$f":"D33-D52","v":638267},{"$f":"E33-E52","v":-37690},-784,-1396.8719999999994,0,{"$f":"I33-I52","v":0},-56352,-96222.872000000003,542044.12800000003]

{"sheet":"2010","index":2,"n_rows":65,"n_cols":8,"rows_kept":65,"cut":false,"hidden":true,"merged":[]}
["WA Electric Revenue Normalization Adjustment--12-mo ended Dec 2010",null,null,null,"Total","Revenue"]
[null,null,"Actuals","Pro-Forma","Adjust","Norm. Adj."]
[null,"Revenue"]
[null,"Base Rate Revenue",{"$f":"C14-SUM(C7:C13)","v":400549},430547,{"$f":"D4-C4","v":29998},{"$f":"E4","v":29998}]
[]
[null,"Weather Normalization",null,5305,{"$f":"D6-C6","v":5305},{"$f":"E6","v":5305}]
[null,"B&O Tax - Sch 58",14789,0,{"$f":"D7-C7","v":-14789},"Adj. T"]
[null,"BPA Residential Exchange Credit - Sch 59",{"$f":"ROUND(C22/(1-G29),0)","v":-6622},0,{"$f":"D8-C8","v":6622},{"$f":"E8","v":6622}]
[null,"Public Purpose Rider - Sch 91",{"$f":"ROUND(C25/(1-G30),0)","v":20489},0,{"$f":"D9-C9","v":-20489},{"$f":"E9","v":-20489}]
[null,"Power Cost Surcharge - ERM Sch 93",7113,0,{"$f":"D10-C10","v":-7113},"Adj. Z"]
[null,"Optional Renewable Power - Sch 95",179,0,{"$f":"D11-C11","v":-179},"Adj. AI"]
[null,"Special Contract Revenue",337,0,-337,{"$f":"E12","v":-337}]
[null,"Unbilled Revenue",-2426,-2845,{"$f":"D13-C13","v":-419},{"$f":"E13","v":-419}]
[null,"Sales to Ultimate Consumers",434408,{"$f":"SUM(D4:D13)","v":433007},{"$f":"IF(ROUND(D14-C14,3)<>ROUND(SUM(E4:E13),3),#VALUE!,SUM(E4:E13))","v":-1401},{"$f":"SUM(F4:F13)","v":20680},"   Rounding matches column B results"]
[null,"Special Contract--transfer to Other Op Rev. ",0,337,{"$f":"D15-C15","v":337},{"$f":"E15","v":337},"Sch 28 Waste-to-Egy"]
[null,"Total Rev.",{"$f":"C14+C15","v":434408},{"$f":"D14+D15","v":433344},{"$f":"IF(ROUND(E14+E15,3)<>ROUND(D16-C16,3),#VALUE!,E14+E15)","v":-1064},{"$f":"F14+F15","v":21017}]
[null,null,null,-433007]
[null,"Expense"]
[null,"B&O Tax",{"$f":"ROUND((14849283-88660)/1000,0)","v":14761},0,{"$f":"D19-C19","v":-14761},"Adj. T"]
[null,"Power Cost Surcharge Amort. - ERM",6276,0,-6276,"Adj. Z","amort only; excluding deferrals"]
[null,"Power Cost Surcharge Amort. - ERM Unbilled",-2740,0,2740,{"$f":"E21","v":2740}]
[null,"BPA Residential Exchange",-6609,0,6609,{"$f":"E22","v":6609}]
[null,"BPA Residential Exchange Unbilled",{"$f":"ROUND(-(6243901)/1000,0)-C22","v":365},0,-365,{"$f":"E23","v":-365}]
[null,"Optional Renewable Power - Revenue Offset",160,0,{"$f":"D24-C24","v":-160},"Adj. AI"]
[null,"Public Purpose Rider",19583,0,-19583,{"$f":"E25","v":-19583}]
[null,"Public Purpose Rider Unbilled",{"$f":"ROUND((19582839-100077)/1000,0)-C25","v":-100},0,100,{"$f":"E26","v":100}]
[null,"State Excise Tax",null,null,null,{"$f":"ROUND(F$16*$G27,0)","v":811},3.8589999999999999E-2,"Effective Rate"]
[null,"Uncollectibles",null,null,null,{"$f":"ROUND(F$16*$G28,0)","v":76},3.6180000000000001E-3,"Effective Rate"]
[null,"Commission Fees",null,null,null,{"$f":"ROUND(F$16*$G29,0)","v":42},2E-3,"Nominal Rate"]
[null,null,null,null,null,{"$f":"SUM(F19:F29)","v":-9570},{"$f":"SUM(G27:G29)","v":4.4208000000000004E-2},"Conver. Factor b4 FIT"]
[]
[null,"Operating Income before FIT",null,null,null,{"$f":"F16-F30","v":30587}]
[null,"FIT Expense",null,null,null,{"$f":"ROUND(F32*$G33,0)","v":10705},0.35,"Diff"]
[null,"Net Operating Income",null,null,null,{"$f":"F32-F33","v":19882}]
[]
[null,"* zero in Pro-forma revenues",null,null,null,null,{"$f":"F16","v":21017},"Revenue"]
[null,null,null,null,null,null,{"$f":"G30","v":4.4208000000000004E-2},"Conver. Factor b4 FIT"]
[null,null,null,null,null,null,{"$f":"ROUND(G36*G37,0)","v":929},"Rev related exp."]
[null,null,null,null,null,null,{"$f":"SUM(F27:F29)","v":929},"check"]
[null,null,null,null,null,null,{"$f":"G38-G39","v":0}]
[]
[null,"for Commission Basis Adjustments file:"]
[null,"REVENUES  "]
[1,"Total General Business  ",null,null,null,{"$f":"ROUND(F14,0)","v":20680}]
[5,"Other Revenue",null,null,null,{"$f":"ROUND(F15,0)","v":337}]
[]
[null,"EXPENSES  "]
[null,"Production and Transmission  "]
[7,"Operating Expenses  ",null,null,null,{"$f":"ROUND(F21,0)","v":2740}]
[9,"Depreciation and Amortization  ",null,null,null,{"$f":"ROUND(F22+F23,0)","v":6244}]
[]
[null,"Distribution  "]
[14,"Taxes  ",null,null,null,{"$f":"ROUND(F27,0)","v":811}]
[]
[16,"Customer Accounting  ",null,null,null,{"$f":"ROUND(F28,0)","v":76}]
[17,"Customer Service & Information  ",null,null,null,{"$f":"ROUND(F25+F26,0)","v":-19483}]
[]
[null,"Administrative & General  "]
[19,"Operating Expenses  ",null,null,null,{"$f":"ROUND(F29,0)","v":42}]
[]
[null,"FEDERAL INCOME TAX  "]
[25,"Current Accrual  ",null,null,null,{"$f":"ROUND((F44+F45-SUM(F49:F59))*G33,0)","v":10705}]
[]
[27,"NET OPERATING INCOME  ",null,null,null,{"$f":"F44+F45-SUM(F47:F62)","v":19882}]
[null,null,null,null,null,{"$f":"ROUND(F64-F34,0)","v":0}]

{"sheet":"2010 Component Analysis","index":3,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":true,"merged":[[6,2,6,5]]}
["Avista Utilities"]
["Docket No. UE-110876 & UG-110877"]
["Response to Staff Data Request No. 224"]
["Electric"]
[]
["Electric Revenue Normalization Adjustment Segregated Components"]
[null,null,"Eliminate Adder Schedules",null,null,null,null,"Transfer"]
["$000's",null,"B & O Tax Revenue Sch 58","Residential Exchange Sch 59","Pub Purp Tariff Rider Sch 91","ERM Surcharge Sch 93","Sch 95","Special Contract","Re-pricing Billed Revenue","Unbilled Revenue (1)","Weather Normalization","Total"]
["REVENUES"]
["Pro forma Gen Bus Revenue",null,null,null,null,null,null,null,430547,-2845,5305,{"$f":"SUM(C10:K10)","v":433007}]
["Actual Gen Bus Revenue",null,14789,-6915,20489,7113,179,337,{"$f":"434408-C11-D11-E11-F11-H11-J11-G11","v":400842},-2426,null,{"$f":"SUM(C11:K11)","v":434408}]
["General Business Revenue Adjustment",null,"Adj T",{"$f":"D10-D11","v":6915},-20489,"Adj Z","Adj Al",-337,{"$f":"I10-I11","v":29705},-419,5305,{"$f":"SUM(C12:K12)","v":20680}]
[]
["Other Revenue Adjustment",null,null,null,null,null,null,337,null,null,null,{"$f":"SUM(C14:K14)","v":337}]
[]
["Total Revenue Adjustment",null,null,{"$f":"D12+D14","v":6915},{"$f":"E12+E14","v":-20489},null,null,{"$f":"H12+H14","v":0},{"$f":"I12+I14","v":29705},{"$f":"J12+J14","v":-419},{"$f":"K12+K14","v":5305},{"$f":"L12+L14","v":21017}]
[]
[]
["EXPENSES"]
["Pro Forma Expense",null,0,0,0,0,null,0,0,0,0,{"$f":"SUM(C20:K20)","v":0}]
[]
["B&O Tax",null,14761,null,null,null,null,null,null,null,null,"Adj T"]
["Optional Renewable Power - Rev Offset",null,null,null,null,null,160,null,null,null,null,"Adj Al"]
["Power Cost Surcharge Amort - ERM",null,null,null,null,6276,null,null,null,null,null,"Adj Z"]
["Power Cost Surcharge Amort - ERM Unbilled",null,null,null,null,null,null,null,null,-2740,null,{"$f":"SUM(C25:K25)","v":-2740}]
["BPA Residential Exchange Amort",null,null,-6609,null,null,null,null,null,null,null,{"$f":"SUM(C26:K26)","v":-6609}]
["BPA Residential Exchange Amort unbilled",null,null,null,null,null,null,null,null,365,null,{"$f":"SUM(C27:K27)","v":365}]
["Public Purpose Rider Offset Expense",null,null,null,19583,null,null,null,null,null,null,{"$f":"SUM(C28:K28)","v":19583}]
["Public Purpose Rider Offset Expense Unbilled",null,null,null,null,null,null,null,null,-100,null,{"$f":"SUM(C29:K29)","v":-100}]
["Actual per Books Expense",null,"Adj T",{"$f":"SUM(D22:D29)","v":-6609},19583,"Adj X","Adj Al",0,0,-2475,0,{"$f":"SUM(L22:L29)","v":10499}]
[]
["Expense Adjustment",null,null,{"$f":"D20-D30","v":6609},{"$f":"E20-E30","v":-19583},null,null,{"$f":"H20-H30","v":0},0,{"$f":"J20-J30","v":2475},0,{"$f":"SUM(C32:K32)","v":-10499}]
[]
["State Excise Tax",3.8589999999999999E-2,{"$f":"C$16*$B34","v":0},{"$f":"D$16*$B34","v":266.84985},{"$f":"E$16*$B34","v":-790.67051000000004},{"$f":"F$16*$B34","v":0},{"$f":"G$16*$B34","v":0},0,{"$f":"I$16*$B34","v":1146.3159499999999},-16.16921,204.71994999999998,{"$f":"SUM(C34:K34)","v":811.04602999999975}]
["Uncollectibles",3.6180000000000001E-3,{"$f":"C$16*$B35","v":0},{"$f":"D$16*$B35","v":25.018470000000001},-74.129202000000006,0,0,0,107.47269,-1.5159420000000001,19.193490000000001,{"$f":"SUM(C35:K35)","v":76.039505999999989}]
["Commission Fees",2E-3,0,13.83,-40.978000000000002,0,0,0,59.410000000000004,-0.83799999999999997,10.61,{"$f":"SUM(C36:K36)","v":42.033999999999999}]
[]
["Total Expense Adjustment",null,{"$f":"SUM(C32:C36)","v":0},{"$f":"SUM(D32:D36)","v":6914.6983199999995},{"$f":"SUM(E32:E36)","v":-20488.777711999999},0,0,0,1313.1986400000001,2456.4768479999998,234.52343999999999,-9569.8804640000017]
[]
["Operating Income before FIT",null,{"$f":"C16-C38","v":0},{"$f":"D16-D38","v":0.30168000000048778},{"$f":"E16-E38","v":-0.22228800000084448},{"$f":"F16-F38","v":0},{"$f":"G$16*$B40","v":0},0,28391.801360000001,-2875.4768479999998,5070.4765600000001,30586.880464000002]
["FIT Expense",0.35,{"$f":"C40*$B$41","v":0},{"$f":"D40*$B$41","v":0.10558800000017071},{"$f":"E40*$B$41","v":-7.7800800000295559E-2},{"$f":"F40*$B$41","v":0},{"$f":"G$16*$B41","v":0},0,9937.1304760000003,-1006.4168967999999,1774.666796,10705.408162399999]
["Net Operating Income",null,"Adj T",{"$f":"D40-D41","v":0.19609200000031707},-0.14448720000054893,"Adj X","Adj Al",0,18454.670883999999,-1869.0599511999999,3295.8097640000001,{"$f":"(L40-L41)+1","v":19882.472301600003}]
[]
["(1)  Adder schedule revenues in unbilled are segregated on workpapers TLK-R-19"]