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[null,"Sumcost","AVISTA UTILITIES",null,null,null,null,null,"Natural Gas Utility"]
[null,"Company Base Case UG-16____","Cost of Service General Summary",null,null,null,null,null,"Washington Jurisdiction"]
[null,null,"For the Twelve Months Ended September 30, 2015",null,null,null,null,null,null,null," "]
[null," "]
[null,"(b)","(c)","(d)","(e)","(f)","(g)","(h)","(i)","(j)","(k)"]
[null," "," "," "," "," ","General","Large General","High Load Factor","Interruptible","Transportation"]
[null," ",null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,"Description",null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[null,"Plant In Service"]
[1," Production Plant"]
[2," Underground Storage Plant",null,null,null,{"$f":"SUM(G13:K13)","v":27351999.999999996},18527786.878399037,7353897.9824731071,803366.29949945363,144609.84556899368,522338.99405941105]
[3," Distribution Plant",null,null,null,{"$f":"SUM(G14:K14)","v":410015000},322410076.18622506,60544905.307156488,5337952.6530305138,889487.10272617359,20832578.750861734]
[4," Intangible Plant",null,null,null,{"$f":"SUM(G15:K15)","v":19752000},16980251.366085839,2010138.4625223239,165660.63476346491,28928.09284170351,567021.44378667115]
[5," General Plant",null,null,null,{"$f":"SUM(G16:K16)","v":74485000},64744809.862748742,7134589.538075842,579731.21407235251,102244.01097932368,1923625.374123757]
[6,"   Total Plant In Service",null,null,null,{"$f":"SUM(F13:F16)","v":531604000},422662924.29345864,77043531.290227771,6886710.8013657853,1165269.0521161945,23845564.562831569]
[]
[null,"Accum Depreciation"]
[7," Production Plant"]
[8," Underground Storage Plant",null,null,null,{"$f":"SUM(G21:K21)","v":-10795000},-7312352.2723134542,-2902359.195700394,-317064.17092339142,-57073.094578725024,-206151.26648403562]
[9," Distribution Plant",null,null,null,{"$f":"SUM(G22:K22)","v":-136187000.00000003},-108365807.09592633,-19148487.18506005,-1714997.2980622195,-280611.3462574798,-6677097.0746939369]
[10," Intangible Plant",null,null,null,{"$f":"SUM(G23:K23)","v":-5186000.0000000019},-4486703.2556859758,-509973.33556404081,-41698.754913892226,-7321.8785353512812,-140302.77530074111]
[11," General Plant",null,null,null,{"$f":"SUM(G24:K24)","v":-22429000.000000007},-19496023.902954843,-2148374.9580385722,-174569.26093077526,-30787.822007857292,-579244.05606795661]
[12,"   Total Accumulated Depreciation",null,null,null,{"$f":"SUM(F21:F24)","v":-174597000.00000003},-139660886.52688059,-24709194.674363058,-2248329.4848302784,-375794.14137941343,-7602795.1725466698]
[]
[13,"Net Plant",null,null,null,{"$f":"F17+F25","v":357007000},283002037.76657808,52334336.615864709,4638381.3165355064,789474.91073678108,16242769.390284903]
[14,"Accumlulated Deferred FIT",null,null,null,{"$f":"SUM(G28:K28)","v":-78431000},-62358213.661410108,-11366733.889556609,-1016041.2917546141,-171919.73165462492,-3518091.4256240423]
[15,"Miscellaneous Rate Base",null,null,null,{"$f":"SUM(G29:K29)","v":19738999.999999996},13807452.13791699,4811218.7317855489,510904.15279812022,91251.035801189282,518173.94169814605]
[16,"   Total Rate Base",null,null,null,{"$f":"SUM(F27:F29)","v":298315000},234451276.24308497,45778821.458093651,4133244.1775790127,708806.21488334541,13242851.906359006]
[]
[17,"Revenue From Retail Rates",null,null,null,{"$f":"SUM(G32:K32)","v":86885999.999999985},67353651.209392279,15223638.410269132,1284359.7095419983,195654.10808872763,2828696.5627078586]
[18,"Other Operating Revenues",null,null,null,{"$f":"SUM(G33:K33)","v":1870000.0000000012},1469670.9383997172,286920.10547751933,25902.722198332427,4441.5282230875164,83064.705701344647]
[19,"   Total Revenues",null,null,null,{"$f":"SUM(F32:F33)","v":88755999.999999985},68823322.147791997,15510558.515746651,1310262.4317403308,200095.63631181515,2911761.2684092033]
[]
[null,"Operating Expenses"]
[20," Purchased Gas Costs",null,null,null,{"$f":"SUM(G37:K37)","v":817000},552787.53611827909,215142.28544322471,23140.479002656182,4137.438552505776,21792.260883334173]
[21," Underground Storage Expenses",null,null,null,833000.00000000023,564260.2540840304,223961.57573121152,24466.369094875874,4404.0655659173644,15907.735523964953]
[22," Distribution Expenses",null,null,null,12151000,9915080.0036111493,1589483.6006820272,124135.85107029945,23104.599122531163,499195.94551399245]
[23," Customer Accounting Expenses",null,null,null,6075000,5854426.8548552645,190834.94573892365,9117.7149428853299,1312.8251183013708,19307.659344624746]
[24," Customer Information Expenses",null,null,null,889000.00000000023,873436.71268942079,15174.80910512439,156.55091861619763,11.596364341940564,220.33092249687073]
[25," Sales Expenses",null,null,null,0.20000000000004547,0.19649869801791209,3.4139053104899528E-3,3.5219554244371924E-5,2.6088558699534762E-6,4.9568261529116042E-5]
[26," Admin & General Expenses",null,null,null,12751000.031111291,11049347.839332458,1247095.8104787825,101686.99322244844,17846.543442077731,335022.84463552316]
[27,"   Total O&M Expenses",null,null,null,{"$f":"SUM(F37:F43)","v":33516000.231111288},28809339.397189304,3481693.0305931997,282703.95828700106,50817.068168284197,891446.77687350463]
[]
[28,"Taxes Other Than Income Taxes",null,null,null,{"$f":"SUM(G46:K46)","v":6561000},5087484.2973647639,1099814.1507168447,96482.265587238988,15484.967292937492,261734.31903821469]
[29,"Depreciation Expense"]
[30," Underground Storage Plant Depr",null,null,null,{"$f":"SUM(G48:K48)","v":451000},305499.8494500572,121256.50738868717,13246.49755316809,2384.4340578976371,8612.7115501899079]
[31," Distribution Plant Depreciation",null,null,null,{"$f":"SUM(G49:K49)","v":10671000},8435783.6252432931,1552937.6795896485,134034.86124426528,22704.540508842012,525539.29341395234]
[32," General Plant Depreciation",null,null,null,{"$f":"SUM(G50:K50)","v":6250000.0000000009},5432705.3989686463,598659.92633381241,48644.963253704809,8579.2450643857537,161410.46637945197]
[33," Amortization of Intangible Plant",null,null,null,{"$f":"SUM(G51:K51)","v":3625000.0000000005},3150969.1314018145,347222.75727361115,28214.078687148794,4975.9621373437367,93618.070500082162]
[34,"   Total Depr & Amort Expense",null,null,null,{"$f":"SUM(F48:F51)","v":20997000},17324958.005063809,2620076.8705857592,224140.40073828696,38644.181768469134,789180.54184367624]
[35,"Income Tax",null,null,null,{"$f":"SUM(G53:K53)","v":7616999.9999999981},4339128.1709462907,2779106.0315633025,233765.25477870961,29746.216990113953,235254.32572158164]
[36,"   Total Operating Expenses",null,null,null,{"$f":"F44+F46+F52+F53","v":68691000.231111288},55560909.87056417,9980690.0834591053,837091.87939123658,134692.43421980477,2177615.9634769773]
[]
[37,"Net Income",null,null,null,{"$f":"F34-F54","v":20064999.768888697},13262412.277227826,5529868.4322875459,473170.55234909419,65403.202092010382,734145.30493222596]
[]
[38,"Rate of Return",null,null,null,{"$f":"F56/F30","v":6.7261115830208662E-2},5.6567882631088875E-2,0.12079534282789778,0.1144792158459525,9.2272331588929946E-2,5.5437099963316902E-2]
[39,"Return Ratio",null,null,null,{"$f":"F58/$F58","v":1},0.84101909302079725,1.7959164271498087,1.7020118449259654,1.371852525043721,0.82420725970797382]
[]
[40,"Interest Expense",null,null,null,{"$f":"SUM(G61:K61)","v":8472000},6658301.5012031449,1300096.1245427455,117382.1117692687,20129.749601903022,376090.5128829375]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 1 of 4"]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-16____"},"Summary by Function with Margin Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended September 30, 2015"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(j)"},{"$f":"$K$7","v":"(k)"}]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"$B$10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Functional Cost Components at Current Rates"]
[1,"Production",null,null,null,{"$f":"SUM(G74:K74)","v":857690.08264462801},580318.71179707116,225857.28835024917,24292.973498438754,4343.5006291747241,22877.608369694226]
[2,"Underground Storage",null,null,null,{"$f":"SUM(G75:K75)","v":4595704.0536239678},2489233.9458411336,1819029.7765351299,189789.66883262093,28512.909395711311,69137.753019372161]
[3,"Distribution",null,null,null,{"$f":"SUM(G76:K76)","v":53174015.368494287},40347109.071456358,9884925.4161202349,806369.48749175319,119459.79040845066,2016151.6030174959]
[4,"Common",null,null,null,{"$f":"SUM(G77:K77)","v":28258590.495237101},23936989.480297714,3293825.9292635145,263907.57971918542,43337.90765539094,720529.59830129589]
[5,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F74:F77)","v":86885999.999999985},67353651.209392279,15223638.41026913,1284359.7095419983,195654.10808872763,2828696.5627078582]
[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":86885999.999999985},67353651.209392279,15223638.41026913,1284359.7095419983,195654.10808872763,2828696.5627078582]
[]
[null,"Margin per Therm at Current Rates"]
[8,"Production",null,null,null,4.2332694287245086E-3,4.8618716005032585E-3,4.7673492213302785E-3,4.6938318153068497E-3,4.6623243555825242E-3,7.6866328013012152E-4]
[9,"Underground Storage",null,null,null,2.2682847647816973E-2,2.0854636568268508E-2,3.8395706652128388E-2,3.6670718215716117E-2,3.0605827712151357E-2,2.3229548805064676E-3]
[10,"Distribution",null,null,null,0.2624490340005961,0.33802539840472379,0.20864897400330756,0.15580483614015878,0.12822843551421953,6.7740546973780735E-2]
[11,"Common",null,null,null,0.13947488686528006,0.20054250705688184,6.9525400724375491E-2,5.09916085021931E-2,4.6519017638569221E-2,2.420902725106468E-2]
[12,"     Total Current Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F83:F86)","v":0.42884003794241765},0.5642844136303774,0.32133743060114173,0.24816099467337482,0.21001560522052262,9.5041192385482004E-2]
[]
[null,"Functional Cost Components at Uniform Current Return"]
[13,"Production",null,null,null,{"$f":"SUM(G90:K90)","v":857690.08264462801},580318.71179707116,225857.28835024917,24292.973498438754,4343.5006291747241,22877.608369694226]
[14,"Underground Storage",null,null,null,{"$f":"SUM(G91:K91)","v":4189383.0735511887},2837817.9562272863,1126363.5468117532,123048.01027290385,22149.240980388764,80004.319258856805]
[15,"Distribution",null,null,null,{"$f":"SUM(G92:K92)","v":53213837.705017991},43463960.264882475,6833876.0471311808,571308.79059476906,98487.246893899617,2246205.3555156672]
[16,"Common",null,null,null,{"$f":"SUM(G93:K93)","v":28625089.138786174},24832709.079778567,2774338.5803079456,226210.20468483306,39834.984974956249,751996.28903987119]
[17,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F90:F93)","v":86885999.999999985},71714806.012685403,10960435.462601129,944859.97905094479,164814.97347841936,3101083.5721840896]
[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":86885999.999999985},71714806.012685403,10960435.462601129,944859.97905094479,164814.97347841936,3101083.5721840896]
[]
[null,"Margin per Therm at Uniform Current Return"]
[20,"Production",null,null,null,4.2332694287245086E-3,4.8618716005032585E-3,4.7673492213302785E-3,4.6938318153068497E-3,4.6623243555825242E-3,7.6866328013012152E-4]
[21,"Underground Storage",null,null,null,2.067738411501294E-2,2.3775050241020466E-2,2.3775050241020473E-2,2.377505024102047E-2,2.3775050241020466E-2,2.6880599349516821E-3]
[22,"Distribution",null,null,null,0.2626455836438733,0.3641381705629515,0.14424805101456684,0.11038695521692916,0.10571645525349968,7.5470108086284862E-2]
[23,"Common",null,null,null,0.1412838007548069,0.20804678633342694,5.8560168534508322E-2,4.3707809411020954E-2,4.2758971739412496E-2,2.5266274552753525E-2]
[24,"     Total Current Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F99:F102)","v":0.42884003794241765},0.60082187873790216,0.23135061901142592,0.18256364668427744,0.17691280158951517,0.1041931058541202]
[]
[25,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F80/F96","v":1},0.93918752562027852,1.3889629168671971,1.3593122134689848,1.1871136703143439,0.91216392491983389]
[]
[]
[null,"Functional Cost Components at Proposed Rates"]
[26,"Production",null,null,null,{"$f":"SUM(G109:K109)","v":857634.84670760599},580281.33880131645,225842.74295767935,24291.409011240648,4343.2209042110535,22876.135033158458]
[27,"Underground Storage",null,null,null,{"$f":"SUM(G110:K110)","v":4939096.1990819639},2822475.4645363321,1819071.9229502736,189793.70678675082,29654.378343198365,78100.726465408923]
[28,"Distribution",null,null,null,{"$f":"SUM(G111:K111)","v":56346065.515352212},43325610.943663366,9884990.4729370754,806374.825510344,123220.05239570444,2205869.2208457212]
[29,"Common",null,null,null,{"$f":"SUM(G112:K112)","v":29140203.438858215},24792155.462391272,3293733.271424097,263899.76823366294,43964.456445613774,746450.4803635698]
[30,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F109:F112)","v":91283000},71520523.209392279,15223638.410269126,1284359.7095419983,201182.10808872763,3053296.5627078582]
[31,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G114:K114)","v":0},0,0,0,0,0]
[32,"     Total Margin Revenue at Proposed Rates",null,null,null,{"$f":"F113-F114","v":91283000},71520523.209392279,15223638.410269126,1284359.7095419983,201182.10808872763,3053296.5627078582]
[]
[null,"Margin per Therm at Proposed Rates"]
[33,"Production",null,null,null,4.2329968027395599E-3,4.8615584920285674E-3,4.7670422001734759E-3,4.6935295287306271E-3,4.6620240981122647E-3,7.6861377759139375E-4]
[34,"Underground Storage",null,null,null,2.4377715643665959E-2,2.3646511865267915E-2,3.8396596269996759E-2,3.6671498419817719E-2,3.183108331341996E-2,2.6241012441218302E-3]
[35,"Distribution",null,null,null,0.27810520536691297,0.36297908914422361,0.20865034720922609,0.15580586753969058,0.13226471006401175,7.4114856913079064E-2]
[36,"Common",null,null,null,0.14382623147998214,0.20770703082207628,6.9523444921745323E-2,5.0990099185135945E-2,4.7191556665039144E-2,2.5079941286652734E-2]
[37,"     Total Proposed Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F118:F121)","v":0.45054214929330061},0.59919419032359633,0.32133743060114167,0.24816099467337488,0.21594937414058313,0.10258751322144502]
[]
[null,"Functional Cost Components at Uniform Proposed Return"]
[38,"Production",null,null,null,{"$f":"SUM(G125:K125)","v":857634.84670760599},580281.33880131645,225842.74295767935,24291.409011240648,4343.2209042110535,22876.135033158458]
[39,"Underground Storage",null,null,null,{"$f":"SUM(G126:K126)","v":4597393.0075168312},3114197.0546765807,1236061.6833362824,135031.82976723681,24306.386839608815,87796.052897123125]
[40,"Distribution",null,null,null,{"$f":"SUM(G127:K127)","v":56381209.663994148},45934028.883916996,7316952.7263895031,613506.30450893147,105594.84360034704,2411126.9055783674]
[41,"Common",null,null,null,{"$f":"SUM(G128:K128)","v":29446762.724387415},25541761.692438591,2856485.9641431058,232968.87649169948,41020.619729107806,774525.57158491167]
[42,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F125:F128)","v":91283000.242605999},75170268.969833478,11635343.116826572,1005798.4197791084,175265.07107327471,3296324.6650935607]
[43,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G130:K130)","v":0},0,0,0,0,0]
[44,"     Total Uniform Proposed Margin",null,null,null,{"$f":"F129-F130","v":91283000.242605999},75170268.969833478,11635343.116826572,1005798.4197791084,175265.07107327471,3296324.6650935607]
[]
[null,"Margin per Therm at Uniform Proposed Return"]
[45,"Production",null,null,null,4.2329968027395599E-3,4.8615584920285674E-3,4.7670422001734759E-3,4.6935295287306271E-3,4.6620240981122647E-3,7.6861377759139375E-4]
[46,"Underground Storage",null,null,null,2.269118375549253E-2,2.6090535960173356E-2,2.6090535960173356E-2,2.6090535960173356E-2,2.6090535960173349E-2,2.9498538882140285E-3]
[47,"Distribution",null,null,null,0.27827866505014226,0.38483224129692722,0.15444473427206526,0.11854026067168867,0.11334576719869544,8.1011296552613757E-2]
[48,"Common",null,null,null,0.14533930488234781,0.21398718199993766,6.0294118628487825E-2,4.5013704251696832E-2,4.4031635027170828E-2,2.6023234456088062E-2]
[49,"     Total Proposed Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F134:F137)","v":0.45054215049072216},0.62977151774906681,0.2455964310608999,0.19433803041228948,0.18812996228415188,0.11075299867450725]
[]
[50,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F115/F131","v":0.9999999973422653},{"$f":"G115/G131","v":0.95144695089615983},1.3083961734014793,1.2769553861737695,1.147873371783346,0.92627300794753342]
[]
[51,"Current Margin to Proposed Cost Ratio",null,null,null,{"$f":"F80/F131","v":0.9518311160794457},{"$f":"G80/G131","v":0.89601450323959753},{"$f":"H80/H131","v":1.3083961734014795},1.2769553861737695,1.1163325749426061,0.85813651569651139]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 2 of 4"]
[null,{"$f":"B3","v":"Sumcost"},{"$f":"C3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"I3","v":"Natural Gas Utility"}]
[null,{"$f":"B4","v":"Company Base Case UG-16____"},"Summary by Classification with Unit Cost Analysis",null,null,null,null,null,{"$f":"I4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"C5","v":"For the Twelve Months Ended September 30, 2015"},null,null,null,null,null,null,null,{"$f":"K5","v":" "}]
[]
[null,{"$f":"B7","v":"(b)"},"(c)","(d)","(e)","(f)","(g)","(h)","(i)","(j)","(k)"]
[null,null,null,null,null,{"$f":"F8","v":" "},"General","Large General","High Load Factor","Interruptible","Transportation"]
[null,null,null,null,null,"System","Service","Service","Lg. Gen. Service","Service","Service"]
[null,{"$f":"B10","v":"Description"},null,null,null,"Total","Sch 101","Sch 111/112","Sch 121/122","Sch 131/132","Sch 146"]
[]
[null,"Cost by Classification at Current Return by Schedule "]
[1,"Commodity",null,null,null,{"$f":"SUM(G155:K155)","v":19111879.781084102},10732319.8897833,6583191.630600349,693782.57382863876,78070.337170579165,1024515.3497012362]
[2,"Demand",null,null,null,{"$f":"SUM(G156:K156)","v":18078208.652416389},10478689.336127724,5470005.2863187818,511700.47220786277,87884.878988427081,1529928.6787735939]
[3,"Customer",null,null,null,{"$f":"SUM(G157:K157)","v":49695911.533838727},46142641.950820483,3170441.4933499973,78876.663505496981,29698.891929721391,274252.53423302853]
[4,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F155:F157)","v":86885999.967339218},67353651.176731512,15223638.410269128,1284359.7095419983,195654.10808872763,2828696.5627078586]
[]
[null,"Revenue per Therm at Current Rates"]
[5,"Commodity ",null,null,null,9.4329802850528652E-2,8.9914662786024335E-2,0.13895665587439945,0.13405105464555933,8.380089368332605E-2,3.442262480059826E-2]
[6,"Demand ",null,null,null,8.9227950238625203E-2,8.7789762863326043E-2,0.11545974731603378,9.8869574632811597E-2,9.4335847229523595E-2,5.1403974470910642E-2]
[7,"Customer",null,null,null,0.24528228469206126,0.38657998770739727,6.6921027410708489E-2,1.5240365395003968E-2,3.1878864307672991E-2,9.2145931139731158E-3]
[8,"     Total Revenue per Therm at Current Rates",null,null,null,{"$f":"SUM(F161:F163)","v":0.4288400377812151},0.56428441335674762,0.32133743060114173,0.24816099467337491,0.21001560522052265,9.5041192385482018E-2]
[]
[null,"Cost per Unit at Current Rates"]
[9,"Commodity Cost per Therm",null,null,null,9.4329802850528652E-2,8.9914662786024335E-2,0.13895665587439945,0.13405105464555933,8.380089368332605E-2,3.442262480059826E-2]
[10,"Demand Cost per Peak Day Therms",null,null,null,12.954443125708853,11.475158595944125,17.550173531114897,16.952756699410671,14.852297593256536,11.368202445111272]
[11,"Customer Cost per Customer per Month",null,null,null,27.010306357857154,25.52593297963103,100.95018446634393,243.44649230091662,1237.4538304050579,601.43099612506262]
[]
[null,"Cost by Classification at Uniform Current Return "]
[12,"Commodity",null,null,null,{"$f":"SUM(G172:K172)","v":18047781.810338683},11708782.758707093,4642876.4304480022,506824.05177319783,65248.425991784403,1124050.1434186082]
[13,"Demand",null,null,null,{"$f":"SUM(G173:K173)","v":17425306.80229307},11402289.300826252,3891796.4579215772,376894.04534670827,73886.365498797037,1680440.6326997336]
[14,"Customer",null,null,null,{"$f":"SUM(G174:K174)","v":51412911.354707457},48603733.920491286,2425762.5742315506,61141.88193103885,25680.181987837932,296592.79606574791]
[15,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F172:F174)","v":86885999.967339218},71714805.980024636,10960435.462601129,944859.97905094491,164814.97347841936,3101083.5721840896]
[]
[null,"Cost per Therm at Current Return"]
[16,"Commodity ",null,null,null,8.9077773592087531E-2,9.8095403807910653E-2,9.8000881428737682E-2,9.792736402271425E-2,7.003782240103433E-2,3.7766887880441018E-2]
[17,"Demand ",null,null,null,8.6005446565081023E-2,9.5527621986786146E-2,8.2147239740505362E-2,7.2822590497691686E-2,7.9309808106547044E-2,5.6461015851027883E-2]
[18,"Customer",null,null,null,0.2537568176240465,0.40719885266957562,5.1202497842182899E-2,1.1813692163871551E-2,2.7565171081933813E-2,9.9652021226512965E-3]
[19,"     Total Cost per Therm at Current Return",null,null,null,{"$f":"SUM(F178:F180)","v":0.42884003778121504},0.60082187846427249,0.23135061901142595,0.18256364668427746,0.1769128015895152,0.1041931058541202]
[]
[null,"Cost per Unit at Uniform Current Return"]
[20,"Commodity Cost per Therm",null,null,null,8.9077773592087531E-2,9.8095403807910653E-2,9.8000881428737682E-2,9.792736402271425E-2,7.003782240103433E-2,3.7766887880441018E-2]
[21,"Demand Cost per Peak Day Therms",null,null,null,12.486588149216914,12.486588149216912,12.486588149216914,12.486588149216914,12.486588149216912,12.486588149216912]
[22,"Customer Cost per Customer per Month",null,null,null,27.943515745644955,26.887399640804905,77.238826155242648,188.70951213283595,1070.0075828265806,650.422798389798]
[]
[23,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F158/F175","v":1},0.93918752559258301,1.3889629168671969,1.3593122134689846,1.1871136703143439,0.912163924919834]
[]
[]
[null,"Cost by Classification at Proposed Return by Schedule "]
[24,"Commodity",null,null,null,{"$f":"SUM(G192:K192)","v":20129517.644885842},11665562.850814261,6583213.8846823061,693783.44319214451,80368.911135724469,1106588.555061406]
[25,"Demand",null,null,null,{"$f":"SUM(G193:K193)","v":19087535.901723478},11361388.111055795,5470015.9564024964,511700.36176291469,90394.210838255414,1654037.2616640176]
[26,"Customer",null,null,null,{"$f":"SUM(G194:K194)","v":52065946.420732014},48493572.214863561,3170408.5691843252,78875.904586939389,30418.986114747739,292670.74598243536]
[27,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F192:F194)","v":91282999.967341334},71520523.176733613,15223638.410269128,1284359.7095419986,201182.1080887276,3053296.5627078591]
[]
[null,"Revenue per Therm at Proposed Rates"]
[28,"Commodity ",null,null,null,9.9352520666107447E-2,9.7733310291901451E-2,0.13895712560898743,0.1340512226219531,8.6268188682392513E-2,3.7180197105512416E-2]
[29,"Demand ",null,null,null,9.4209649659581021E-2,9.5184954537108402E-2,0.11545997253796778,9.8869553292895707E-2,9.7029370265093284E-2,5.557389069970782E-2]
[30,"Customer",null,null,null,0.25697997880641998,0.40627592522097439,6.6920332454186479E-2,1.5240218758526094E-2,3.265181519309731E-2,9.8334254162247975E-3]
[31,"     Total Revenue per Therm at Proposed Rates",null,null,null,{"$f":"SUM(F198:F200)","v":0.45054214913210844},0.5991941900499842,0.32133743060114173,0.24816099467337491,0.2159493741405831,0.10258751322144503]
[]
[null,"Cost per Unit at Proposed Rates"]
[32,"Commodity Cost per Therm",null,null,null,9.9352520666107447E-2,9.7733310291901451E-2,0.13895712560898743,0.1340512226219531,8.6268188682392513E-2,3.7180197105512416E-2]
[33,"Demand Cost per Peak Day Therms",null,null,null,13.677704633404149,12.441797467450959,17.550207765418335,16.95275304034363,15.27636762467565,12.290396737596328]
[34,"Customer Cost per Customer per Month",null,null,null,28.298447905078962,26.826458606744215,100.94913612635564,243.44414995968947,1267.4577547811557,641.8218113649898]
[]
[null,"Cost by Classification at Uniform Proposed Return "]
[35,"Commodity",null,null,null,{"$f":"SUM(G209:K209)","v":19238182.731523134},12482741.184725223,4950069.9818544546,540383.00614143,69593.448372946528,1195395.1104290769]
[36,"Demand",null,null,null,{"$f":"SUM(G210:K210)","v":18544027.507983785},12134326.749454211,4141653.3659926429,401090.98931818618,78629.938044725423,1788326.4651740182]
[37,"Customer",null,null,null,{"$f":"SUM(G211:K211)","v":53500789.970440418},50553201.002995387,2543619.768979473,64324.424319492231,27041.68465560277,312603.0894904664]
[38,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F209:F211)","v":91283000.209947333},75170268.937174827,11635343.11682657,1005798.4197791084,175265.07107327471,3296324.6650935612]
[]
[null,"Cost per Therm at Proposed Return"]
[39,"Commodity ",null,null,null,9.4953191682544333E-2,0.10457957606521255,0.10448505977335748,0.1044115471019146,7.4701780208976998E-2,4.0164002800709024E-2]
[40,"Demand ",null,null,null,9.1527075249510911E-2,0.10166058308150559,8.7421168002184468E-2,7.7497867711237386E-2,8.4401570650519925E-2,6.0085864940546622E-2]
[41,"Customer",null,null,null,0.26406188339747477,0.42353135832873651,5.3690203285357986E-2,1.2428615599137521E-2,2.9026611424654951E-2,1.050313093325163E-2]
[42,"     Total Cost per Therm at Proposed Return",null,null,null,{"$f":"SUM(F215:F217)","v":0.45054215032953004},0.62977151747545468,0.24559643106089993,0.1943380304122895,0.18812996228415188,0.11075299867450727]
[]
[null,"Cost per Unit at Uniform Proposed Return"]
[43,"Commodity Cost per Therm",null,null,null,9.4953191682544333E-2,0.10457957606521255,0.10448505977335748,0.1044115471019146,7.4701780208976998E-2,4.0164002800709024E-2]
[44,"Demand Cost per Peak Day Therms",null,null,null,13.288238580078943,13.288238580078941,13.288238580078943,13.288238580078943,13.288238580078943,13.288238580078943]
[45,"Customer Cost per Customer per Month",null,null,null,29.078302075312461,27.96583737193945,80.991522924902029,198.5321738255933,1126.7368606501154,685.53309098786497]
[]
[46,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F195/F212","v":0.9999999973422653},0.95144695087506514,1.3083961734014795,1.2769553861737697,1.1478733717833458,0.92627300794753353]
[]
[47,"Current Revenue to Proposed Cost Ratio",null,null,null,{"$f":"F158/F212","v":0.95183111606218918},{"$f":"G158/G212","v":0.89601450319439169},{"$f":"H158/H212","v":1.3083961734014795},1.2769553861737695,1.1163325749426061,0.8581365156965115]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 3 of 4"]
[]
[null,{"$f":"$B$3","v":"Sumcost"},{"$f":"$C$3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"$I$3","v":"Natural Gas Utility"}]
[null,{"$f":"$B$4","v":"Company Base Case UG-16____"},"Customer Cost Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended September 30, 2015"}]
[]
[null,{"$f":"$B$7","v":"(b)"},{"$f":"$C$7","v":"(c)"},{"$f":"$D$7","v":"(d)"},{"$f":"$E$7","v":"(e)"},{"$f":"$F$7","v":"(f)"},{"$f":"$G$7","v":"(g)"},{"$f":"$H$7","v":"(h)"},{"$f":"$I$7","v":"(i)"},{"$f":"$J$7","v":"(j)"},{"$f":"$K$7","v":"(k)"}]
[null,null,null,null,null,{"$f":"$F$8","v":" "},{"$f":"$G$8","v":"General"},{"$f":"$H$8","v":"Large General"},{"$f":"$I$8","v":"High Load Factor"},{"$f":"$J$8","v":"Interruptible"},{"$f":"$K$8","v":"Transportation"}]
[null,null,null,null,null,{"$f":"$F$9","v":"System"},{"$f":"$G$9","v":"Service"},{"$f":"$H$9","v":"Service"},{"$f":"$I$9","v":"Lg. Gen. Service"},{"$f":"$J$9","v":"Service"},{"$f":"$K$9","v":"Service"}]
[null,{"$f":"$B$10","v":"Description"},null,null,null,{"$f":"$F$10","v":"Total"},{"$f":"$G$10","v":"Sch 101"},{"$f":"$H$10","v":"Sch 111/112"},{"$f":"$I$10","v":"Sch 121/122"},{"$f":"$J$10","v":"Sch 131/132"},{"$f":"$K$10","v":"Sch 146"}]
[null,"Meter, Services, Meter Reading & Billing Costs by Schedule at Requested Rate of Return"]
[]
[null,"Rate Base"]
[1,"Services",null,null,null,{"$f":"SUM(G242:Q242)","v":143809000},140844881.28789094,2446993.7614560029,68342.624466972135,5062.4166271831209,443719.90955890366]
[2,"Services Accum. Depr.",null,null,null,{"$f":"SUM(G243:Q243)","v":-55639000.000000007},-54492196.941616759,-946729.93966754898,-26441.427745953752,-1958.6242774780555,-171673.06669226431]
[3,"Total Services",null,null,null,{"$f":"SUM(F242:F243)","v":88170000},{"$f":"SUM(G242:G243)","v":86352684.346274182},1500263.821788454,41901.196721018379,3103.7923497050651,272046.84286663937]
[]
[4,"Meters",null,null,null,{"$f":"SUM(G246:Q246)","v":53631000},45981742.031394683,6597468.95132282,166689.47146046656,84844.106708131469,800255.4391139003]
[5,"Meters Accum. Depr.",null,null,null,{"$f":"SUM(G247:Q247)","v":-11831000.000000004},-10143573.492447102,-1455401.8228841582,-36771.701755491784,-18716.612154610269,-176536.37075863875]
[6,"Total Meters",null,null,null,{"$f":"SUM(F246:F247)","v":41800000},{"$f":"SUM(G246:G247)","v":35838168.538947582},5142067.1284386618,129917.76970497478,66127.494553521203,623719.06835526158]
[]
[7,"Total Rate Base",null,null,null,{"$f":"SUM(G250:Q250)","v":129970000.00000001},{"$f":"G244+G248","v":122190852.88522176},{"$f":"H244+H248","v":6642330.9502271153},171818.96642599316,69231.286903226268,895765.91122190095]
[]
[8,"Return on Rate Base @ 7.64%",null,null,null,{"$f":"SUM(G252:Q252)","v":9929707.9999999981},{"$f":"G250*0.0764","v":9335381.1604309417},{"$f":"H250*0.0764","v":507474.08459735155},13126.969034945876,5289.2703194064861,68436.51561735323]
[9,"Tax Benefit of Interest Expense",null,null,null,{"$f":"SUM(G253:Q253)","v":-1291901.8},{"$f":"(G250*0.0284)*-0.35","v":-1214577.0776791042},{"$f":"(H250*0.0284)*-0.35","v":-66024.769645257533},-1707.880526274372,-688.15899181806913,-8903.913157545694]
[10,"Revenue Conversion Factor",null,null,null,0.62000299999999997,{"$f":"$F$254","v":0.62000299999999997},{"$f":"$F$254","v":0.62000299999999997},0.62000299999999997,0.62000299999999997,0.62000299999999997]
[11,"Rate Base Revenue Requirement",null,null,null,{"$f":"SUM(G255:Q255)","v":13931878.071557717},{"$f":"(G252+G253)/G254","v":13098007.723755915},{"$f":"(H252+H253)/H254","v":712011.5788989634},18417.795573039977,7421.1113939584448,96019.861935841502]
[]
[null,"Expenses"]
[12,"Services Depr Exp",null,null,null,{"$f":"SUM(G258:Q258)","v":3594000.0000000005},3519922.2812805879,61153.999949049612,1707.9834525954416,126.51729278484753,11089.21802498244]
[13,"Meters Depr Exp",null,null,null,{"$f":"SUM(G259:Q259)","v":1794000.0000000002},1538126.1808342575,220690.63225882678,5575.8966232230805,2838.1034743783976,26769.186809314335]
[14,"Services Maintenance Exp",null,null,null,1006000,985264.83443747123,17117.674999650502,478.08329251836795,35.413577223582806,3103.9936931364314]
[15,"Meters Maintenance Exp",null,null,null,1394000.0000000002,1195177.1996003094,171484.24825462906,4332.6643772424604,2205.304483435611,20800.583284383603]
[16,"Meter Reading",null,null,null,1746000,1715433.6336959824,29803.39336057051,307.466708553297,22.775311744688668,432.73092314908467]
[17,"Billing",null,null,null,3638000,3574311.316945008,62098.937597798118,640.64369170497969,47.455088274442936,901.64667721441583]
[]
[18,"Total Expenses",null,null,null,{"$f":"SUM(F258:F264)","v":13172000},12528235.446793616,562348.88642052456,13042.738145837626,5275.5692278415709,63097.359412180303]
[19,"Revenue Conversion Factor",null,null,null,0.953851,{"$f":"$F$266","v":0.953851},{"$f":"$F$266","v":0.953851},0.953851,0.953851,0.953851]
[20,"Expense Revenue Requirement",null,null,null,{"$f":"SUM(G267:Q267)","v":13809284.678634295},{"$f":"G265/G266","v":13134373.656675534},{"$f":"H265/H266","v":589556.32108214439},13673.768907132902,5530.8106065219526,66150.121362959515]
[]
[21,"Total Meter, Service, Meter Reading, and Billing Cost",null,null,null,{"$f":"SUM(G269:Q269)","v":27741162.750192013},{"$f":"G255+G267","v":26232381.380431451},{"$f":"H255+H267","v":1301567.8999811078},{"$f":"I255+I267","v":32091.564480172878},{"$f":"J255+J267","v":12951.922000480397},{"$f":"K255+K267","v":162169.983298801}]
[]
[22,"Total Customer Bills",null,null,null,{"$f":"SUM(G271:Q271)","v":1839887},1807677,31406,324,24,456]
[]
[23,"Average Unit Cost per Month",null,null,null,{"$f":"F269/F271","v":15.077644850032645},{"$f":"G269/G271","v":14.511653011257792},41.443287906167861,99.048038519052085,539.66341668668326,355.63592828684432]
[]
[null," Fixed Costs per Customer"]
[]
[24,"Total Customer Related Cost",null,null,null,{"$f":"SUM(G277:Q277)","v":53500789.970440418},{"$f":"G211","v":50553201.002995387},{"$f":"H211","v":2543619.768979473},64324.424319492231,27041.68465560277,312603.0894904664]
[25,"Customer Related Unit Cost per Month",null,null,null,{"$f":"F277/F271","v":29.078302075312461},{"$f":"G277/G271","v":27.96583737193945},{"$f":"H277/H271","v":80.991522924902029},198.5321738255933,1126.7368606501154,685.53309098786497]
[]
[26,"Other Non-Gas Costs",null,null,null,{"$f":"SUM(G280:Q280)","v":37782210.272165574},{"$f":"G131-G277","v":24617067.966838092},{"$f":"H131-H277","v":9091723.3478470985},{"$f":"I131-I277","v":941473.99545961618},{"$f":"J131-J277","v":148223.38641767195},{"$f":"K131-K277","v":2983721.5756030944}]
[27,"Other Non-Gas Unit Cost per Month",null,null,null,{"$f":"F280/F271","v":20.535071051736097},{"$f":"G280/G271","v":13.618067811250622},{"$f":"H280/H271","v":289.49001298627962},2905.7839366037538,6175.9744340696643,6543.2490693050313]
[]
[28,"Total Fixed Unit Cost per Month",null,null,null,{"$f":"F278+F281","v":49.613373127048561},{"$f":"G278+G281","v":41.583905183190069},{"$f":"H278+H281","v":370.48153591118165},3104.3161104293472,7302.7112947197802,7228.7821602928962]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 4 of 4"]