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[null,"Sumcost","AVISTA UTILITIES",null,null,null,null,null,"Natural Gas Utility"]
[null,"Company Base Case UG-17____","Cost of Service General Summary",null,null,null,null,null,"Washington Jurisdiction"]
[null,null,"For the Twelve Months Ended December 31, 2016",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,{"$f":"SUM(G13:K13)","v":28217000.000000004},19164024.505747668,7693377.6799450954,660264.02516919351,144599.34745763184,554734.44168041309]
[3," Distribution Plant",null,null,null,{"$f":"SUM(G14:K14)","v":434954000.00000006},343411573.50754708,63847894.34865927,4789943.4094170658,911657.38156755723,21992931.352809045]
[4," Intangible Plant",null,null,null,{"$f":"SUM(G15:K15)","v":25720000},22232008.958993547,2573918.6180441095,175908.27934800339,36152.861584540762,702011.28202980198]
[5," General Plant",null,null,null,{"$f":"SUM(G16:K16)","v":72393000},63110698.132567391,6910657.9238859462,465282.48159047437,96821.748645023079,1809539.7133111695]
[6,"   Total Plant In Service",null,null,null,{"$f":"SUM(F13:F16)","v":561284000},447918305.10485572,81025848.570534408,6091398.1955247372,1189231.3392547527,25059216.789830428]
[]
[null,"Accum Depreciation"]
[7," Production Plant"]
[8," Underground Storage Plant",null,null,null,{"$f":"SUM(G21:K21)","v":-10972000},-7451808.3735713707,-2991520.7110733809,-256739.4437451321,-56226.531534363574,-215704.94007575198]
[9," Distribution Plant",null,null,null,{"$f":"SUM(G22:K22)","v":-141341000},-113014409.67334433,-19714484.010138858,-1490650.1500669983,-280620.04955655977,-6840836.1168932552]
[10," Intangible Plant",null,null,null,{"$f":"SUM(G23:K23)","v":-6435999.9999999991},-5578530.2288975827,-634504.66702542873,-43162.75710308674,-8905.1517345074481,-170897.19523939412]
[11," General Plant",null,null,null,{"$f":"SUM(G24:K24)","v":-22640000.000000004},-19737076.868223801,-2161221.3252217458,-145511.24256776675,-30279.783809530243,-565910.78017715644]
[12,"   Total Accumulated Depreciation",null,null,null,{"$f":"SUM(F21:F24)","v":-181389000},-145781825.14403707,-25501730.713459413,-1936063.5934829838,-376031.51663496107,-7793349.0323855579]
[]
[13,"Net Plant",null,null,null,{"$f":"F17+F25","v":379895000},302136479.96081865,55524117.857074991,4155334.6020417535,813199.82261979161,17265867.757444873]
[14,"Accumlulated Deferred FIT",null,null,null,{"$f":"SUM(G28:K28)","v":-85496999.999999985},-68228688.741438985,-12342177.890755804,-927865.87809874932,-181148.42363627619,-3817119.0660701753]
[15,"Miscellaneous Rate Base",null,null,null,{"$f":"SUM(G29:K29)","v":25140999.999999996},19227036.977055684,4621980.22043675,373928.62642803229,78073.158459258266,839981.01762027154]
[16,"   Total Rate Base",null,null,null,{"$f":"SUM(F27:F29)","v":319539000},253134828.19643533,47803920.18675594,3601397.3503710367,710124.55744277372,14288729.70899497]
[]
[17,"Revenue From Retail Rates",null,null,null,{"$f":"SUM(G32:K32)","v":87219000},67621992.251017526,15462087.994031742,1024175.8447014581,190167.59656801663,2920576.3136812649]
[18,"Other Operating Revenues",null,null,null,{"$f":"SUM(G33:K33)","v":1856999.9999999942},1471063.1680925786,277781.4324606806,20926.671753012575,4125.4969631267886,83103.230730595533]
[19,"   Total Revenues",null,null,null,{"$f":"SUM(F32:F33)","v":89076000},69093055.419110104,15739869.426492423,1045102.5164544707,194293.09353114342,3003679.5444118604]
[]
[null,"Operating Expenses"]
[20," Purchased Gas Costs",null,null,null,{"$f":"SUM(G37:K37)","v":1019000},687931.48941723385,271847.45106260909,23042.104773473769,5019.1968802411293,31159.757866442105]
[21," Underground Storage Expenses",null,null,null,974000.00000000012,661507.59714350314,265561.53596294869,22791.124517659377,4991.3089422593985,19148.43343362946]
[22," Distribution Expenses",null,null,null,12693000,10429944.665057171,1640731.3865929167,105011.66571453057,23632.469751188481,493679.81288419245]
[23," Customer Accounting Expenses",null,null,null,6652000.0000000009,6440417.9094489999,187874.65035789835,6137.7944833765314,1051.6083786033189,16518.03733112273]
[24," Customer Information Expenses",null,null,null,977000.00000000012,959466.97093697614,17129.49933606985,141.7807148757563,12.464238670396158,249.28477340792313]
[25," Sales Expenses",null,null,null,999.99999999999989,982.05421794982192,17.532752646949692,0.14511843897211493,1.2757664964581533E-2,0.25515329929163066]
[26," Admin & General Expenses",null,null,null,13718000.016123354,11923800.7296673,1336428.1277442751,90173.975844887813,18681.737560346137,348915.44530654588]
[27,"   Total O&M Expenses",null,null,null,{"$f":"SUM(F37:F43)","v":36034000.016123354},31104051.415889136,3719590.1838093647,247298.59116724276,53388.798508973821,909671.02674863976]
[]
[28,"Taxes Other Than Income Taxes",null,null,null,{"$f":"SUM(G46:K46)","v":6513999.9999999991},5068453.1286355052,1088720.8831217797,77224.068300128958,14681.972322330828,264919.94762025535]
[29,"Depreciation Expense"]
[30," Underground Storage Plant Depr",null,null,null,{"$f":"SUM(G48:K48)","v":529000},359278.76682639954,144232.08678069801,12378.341755484405,2710.8854522127535,10399.919185205323]
[31," Distribution Plant Depreciation",null,null,null,{"$f":"SUM(G49:K49)","v":10958000},8690924.1078738477,1588766.2126653614,116815.06301774007,22617.95953304485,538876.65691000491]
[32," General Plant Depreciation",null,null,null,{"$f":"SUM(G50:K50)","v":5303000},4623044.1091957074,506226.00210472237,34083.309157988835,7092.4776299442974,132554.10191163691]
[33," Amortization of Intangible Plant",null,null,null,{"$f":"SUM(G51:K51)","v":3672000},3191879.0078694085,356330.75757972081,24118.731657674176,4996.817703910916,94674.685189285898]
[34,"   Total Depr & Amort Expense",null,null,null,{"$f":"SUM(F48:F51)","v":20462000},16865125.991765361,2595555.0591305029,187395.44558888749,37418.140319112819,776505.36319613305]
[35,"Income Tax",null,null,null,{"$f":"SUM(G53:K53)","v":6402000.0000000009},3350445.9125997405,2619968.0168374199,161852.41503111355,25796.003934547625,243937.65159717915]
[36,"   Total Operating Expenses",null,null,null,{"$f":"F44+F46+F52+F53","v":69412000.016123354},56388076.448889747,10023834.142899066,673770.52008737274,131284.91508496509,2195033.9891622071]
[]
[37,"Net Income",null,null,null,{"$f":"F34-F54","v":19663999.983876646},12704978.970220357,5716035.2835933566,371331.99636709795,63008.178446178325,808645.55524965329]
[]
[38,"Rate of Return",null,null,null,{"$f":"F56/F30","v":6.1538654073138632E-2},5.0190560740860035E-2,0.11957252169408863,0.10310775519642151,8.8728347422706785E-2,5.6593243186663318E-2]
[39,"Return Ratio",null,null,null,{"$f":"F58/$F58","v":1},0.81559406029921622,1.9430473983388847,1.6754957798374668,1.4418311345784915,0.91963732452455493]
[]
[40,"Interest Expense",null,null,null,{"$f":"SUM(G61:K61)","v":8979000},7113052.3109097555,1343283.2904806042,101198.74822472855,19954.39805869916,401511.25232621311]
[]
[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$4","v":"Company Base Case UG-17____"},"Summary by Function with Margin Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended December 31, 2016"}]
[]
[null,{"$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":1063799.1166542983},718175.57483879209,283798.89921994711,24055.12336003649,5239.8598699848117,32529.659365537715]
[2,"Underground Storage",null,null,null,{"$f":"SUM(G75:K75)","v":3911093.8038483248},2140942.7754045473,1560247.774939378,119674.96695493185,23484.56683950876,66743.719709959201]
[3,"Distribution",null,null,null,{"$f":"SUM(G76:K76)","v":53542173.149521418},40591784.520877101,10093743.648278119,653650.04058099689,117007.28825674245,2085987.6515284658]
[4,"Common",null,null,null,{"$f":"SUM(G77:K77)","v":28701933.92997596},24171089.37989708,3524297.6715943031,226795.71380549282,44435.881601780638,735315.28307730181]
[5,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F74:F77)","v":87219000},67621992.251017511,15462087.994031748,1024175.8447014581,190167.59656801668,2920576.3136812649]
[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":87219000},67621992.251017511,15462087.994031748,1024175.8447014581,190167.59656801668,2920576.3136812649]
[]
[null,"Margin per Therm at Current Rates"]
[8,"Production",null,null,null,5.2560461320276617E-3,6.0344811096797891E-3,5.9400441430737458E-3,5.8665931690468241E-3,5.8351141801781439E-3,1.0627916126562374E-3]
[9,"Underground Storage",null,null,null,1.9315033805274325E-2,1.8004531554538006E-2,3.2588327785962115E-2,2.9127503151091753E-2,2.6105012144907756E-2,2.1779429757923484E-3]
[10,"Distribution",null,null,null,0.26453848110730682,0.34125510877943588,0.21087240052160233,0.1591170145832608,0.13009130266400906,6.8078967066081006E-2]
[11,"Common",null,null,null,0.14025628009596694,0.20083319090222473,7.3050392888827143E-2,5.4757289889017575E-2,4.896885901436758E-2,2.3752599541275364E-2]
[12,"     Total Current Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F83:F86)","v":0.42936584114057574},0.56612731234587843,0.32245116533946533,0.24886840079241696,0.21100028800346254,9.5072301195804954E-2]
[]
[null,"Functional Cost Components at Uniform Current Return"]
[13,"Production",null,null,null,{"$f":"SUM(G90:K90)","v":1067684.1137887123},720798.35390165681,284835.33353631222,24142.972732966635,5258.9958518266149,32648.45776595005]
[14,"Underground Storage",null,null,null,{"$f":"SUM(G91:K91)","v":3586014.7358894539},2435498.96433206,977728.52284247556,83910.994217472195,18376.701661518484,70499.55283592765]
[15,"Distribution",null,null,null,{"$f":"SUM(G92:K92)","v":53665071.848709099},44167614.848546326,6738496.6228324156,474365.06838926044,94641.398700522201,2189953.9102405789]
[16,"Common",null,null,null,{"$f":"SUM(G93:K93)","v":28900229.301612731},25111288.765601072,2812612.2680433216,190914.05327676077,39538.679379609079,745875.53531196807]
[17,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F90:F93)","v":87219000},72435200.932381108,10813672.747254524,773333.08861645998,157815.77559347637,3038977.4561544247]
[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":87219000},72435200.932381108,10813672.747254524,773333.08861645998,157815.77559347637,3038977.4561544247]
[]
[null,"Margin per Therm at Uniform Current Return"]
[20,"Production",null,null,null,5.2560461320276617E-3,6.0344811096797891E-3,5.9400441430737458E-3,5.8665931690468241E-3,5.8351141801781439E-3,1.0627916126562374E-3]
[21,"Underground Storage",null,null,null,1.7653403884677364E-2,2.0389853019713904E-2,2.0389853019713904E-2,2.0389853019713893E-2,2.0389853019713897E-2,2.294942505008057E-3]
[22,"Distribution",null,null,null,0.26418496788762097,0.36976865446550339,0.14052669274079044,0.11526778001314121,0.10500927993649185,7.128865518219954E-2]
[23,"Common",null,null,null,0.14227142323624972,0.21023022163617303,5.8655086158396853E-2,4.6390935085600833E-2,4.3870106616140478E-2,2.4280174846169292E-2]
[24,"     Total Current Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F99:F102)","v":0.42936584114057574},0.60642321023107015,0.22551167606197495,0.18791516128750274,0.17510435375252437,9.8926564146033125E-2]
[]
[25,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F80/F96","v":1},0.93355152440514699,1.4298646126458197,1.3243657355121985,1.2049973828844374,0.96103915077310686]
[]
[]
[null,"Functional Cost Components at Proposed Rates"]
[26,"Production",null,null,null,{"$f":"SUM(G109:K109)","v":1067648.3974675487},720774.24165237858,284825.80518413399,24142.165098801401,5258.8199271477552,32647.365605087107]
[27,"Underground Storage",null,null,null,{"$f":"SUM(G110:K110)","v":4512780.6672823867},2530142.4148591883,1747154.7156747861,133775.17325263689,26393.675738142494,75314.687757633015]
[28,"Distribution",null,null,null,{"$f":"SUM(G111:K111)","v":59650482.129222423},45298455.763938345,11175557.9945795,724602.88766008278,129824.88993209534,2322040.5931123979]
[29,"Common",null,null,null,{"$f":"SUM(G112:K112)","v":30257088.80602764},25483619.830567598,3720549.478593329,238655.61868993676,46690.210970631109,767573.66720614629]
[30,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F109:F112)","v":95488000},74032992.251017511,16928087.99403175,1121175.8447014578,208167.59656801668,3197576.3136812644]
[31,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G114:K114)","v":0},0,0,0,0,0]
[32,"     Total Margin Revenue at Proposed Rates",null,null,null,{"$f":"F113-F114","v":95488000},74032992.251017511,16928087.99403175,1121175.8447014578,208167.59656801668,3197576.3136812644]
[]
[null,"Margin per Therm at Proposed Rates"]
[33,"Production",null,null,null,5.2558703060232494E-3,6.034279243357546E-3,5.9398454358703711E-3,5.8663969189359007E-3,5.834918983106843E-3,1.0627560599997189E-3]
[34,"Underground Storage",null,null,null,2.2215731286653488E-2,2.1182202379655408E-2,3.6435704822992507E-2,3.2506540361549749E-2,2.9285079491585174E-2,2.4516875814610639E-3]
[35,"Distribution",null,null,null,0.29365023026925863,0.37923598760388788,0.23305854293817824,0.17607402361075764,0.14404709140809033,7.5588417814361611E-2]
[36,"Common",null,null,null,0.14895103573378685,0.21334735525048482,7.7589489565615774E-2,5.7991840435176842E-2,5.1805082146168795E-2,2.4986505073243351E-2]
[37,"     Total Proposed Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F118:F121)","v":0.4700728675957222},0.61979982447738569,0.35302358276265688,0.27243880132642012,0.23097217202895115,0.10408936652906574]
[]
[null,"Functional Cost Components at Uniform Proposed Return"]
[38,"Production",null,null,null,{"$f":"SUM(G125:K125)","v":1067648.3974675487},720774.24165237858,284825.80518413399,24142.165098801401,5258.8199271477552,32647.365605087107]
[39,"Underground Storage",null,null,null,{"$f":"SUM(G126:K126)","v":4157037.2185205705},2823317.9688497474,1133418.0583218343,97272.64155220399,21302.933308117917,81725.616488666608]
[40,"Distribution",null,null,null,{"$f":"SUM(G127:K127)","v":59586103.311781205},48803004.175878093,7636284.4067060491,541417.70046798512,107483.23425238905,2497913.7944766879]
[41,"Common",null,null,null,{"$f":"SUM(G128:K128)","v":30677211.089123771},26638591.90938903,2996284.551739525,203704.21564255573,42148.528997259324,796481.88335539703]
[42,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F125:F128)","v":95488000.016893089},78985688.295769244,12050812.821951542,866536.72276154626,176193.51648491406,3408768.6599258389]
[43,"Exclude Cost of Gas w / Revenue Exp.",null,null,null,{"$f":"SUM(G130:K130)","v":0},0,0,0,0,0]
[44,"     Total Uniform Proposed Margin",null,null,null,{"$f":"F129-F130","v":95488000.016893089},78985688.295769244,12050812.821951542,866536.72276154626,176193.51648491406,3408768.6599258389]
[]
[null,"Margin per Therm at Uniform Proposed Return"]
[45,"Production",null,null,null,5.2558703060232494E-3,6.034279243357546E-3,5.9398454358703711E-3,5.8663969189359007E-3,5.834918983106843E-3,1.0627560599997189E-3]
[46,"Underground Storage",null,null,null,2.0464460518726014E-2,2.363665074624715E-2,2.363665074624715E-2,2.3636650746247139E-2,2.3636650746247136E-2,2.6603798674343804E-3]
[47,"Distribution",null,null,null,0.29333330316504641,0.40857585925500167,0.15924943686495602,0.13156115521885969,0.11925792717628522,8.1313544699096393E-2]
[48,"Common",null,null,null,0.15101923368908868,0.22301671305926588,6.2485444771105708E-2,4.9498865496494869E-2,4.6765862943233608E-2,2.5927542162361834E-2]
[49,"     Total Proposed Uniform Margin Melded Rate per Therm",null,null,null,{"$f":"SUM(F134:F137)","v":0.47007286767888434},0.66126350230387221,0.25131137781817925,0.21056306838053759,0.19549535984887279,0.11096422278889233]
[]
[50,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F115/F131","v":0.99999999982308674},{"$f":"G115/G131","v":0.93729628554725131},1.4047258258958144,1.2938584312138646,1.181471377159558,0.93804438865934392]
[]
[51,"Current Margin to Proposed Cost Ratio",null,null,null,{"$f":"F80/F131","v":0.91340273107165093},{"$f":"G80/G131","v":0.85612968260529276},{"$f":"H80/H131","v":1.2830742807544309},1.1819185705569815,1.0793109778491714,0.85678337401306803]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 2 of 4"]
[null,{"$f":"B3","v":"Sumcost"},{"$f":"C3","v":"AVISTA UTILITIES"},null,null,null,null,null,{"$f":"I3","v":"Natural Gas Utility"}]
[null,{"$f":"B4","v":"Company Base Case UG-17____"},"Summary by Classification with Unit Cost Analysis",null,null,null,null,null,{"$f":"I4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"C5","v":"For the Twelve Months Ended December 31, 2016"},null,null,null,null,null,null,null,{"$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":18209472.622200057},10125154.010042593,6454900.1901772609,504901.84513239714,72060.513112956571,1052456.0637348518]
[2,"Demand",null,null,null,{"$f":"SUM(G156:K156)","v":17984792.389029138},10318366.160070885,5590710.4131041626,438522.30186833767,85422.1659251331,1551771.3480606205]
[3,"Customer",null,null,null,{"$f":"SUM(G157:K157)","v":51024734.97187712},47178472.064010359,3416477.3907503211,80751.69770072322,32684.917529927017,316348.9018857925]
[4,"     Total Current Rate Revenue",null,null,null,{"$f":"SUM(F155:F157)","v":87218999.983106315},67621992.234123841,15462087.994031744,1024175.844701458,190167.59656801668,2920576.3136812649]
[]
[null,"Revenue per Therm at Current Rates"]
[5,"Commodity ",null,null,null,8.9642457826359087E-2,8.4767189430258988E-2,0.13461248501987544,0.1226880280425553,7.9954678372731472E-2,3.426016276925508E-2]
[6,"Demand ",null,null,null,8.8536391289215879E-2,8.6384750101971372E-2,0.11659040412114857,0.10655820925906997,9.4780088392377726E-2,5.0514164721100395E-2]
[7,"Customer",null,null,null,0.25118699194183575,0.39497537267221522,7.124827619844129E-2,1.962216349079168E-2,3.626552123835336E-2,1.0297973705449472E-2]
[8,"     Total Revenue per Therm at Current Rates",null,null,null,{"$f":"SUM(F161:F163)","v":0.42936584105741071},0.56612731220444557,0.32245116533946527,0.24886840079241696,0.21100028800346254,9.5072301195804954E-2]
[]
[null,"Cost per Unit at Current Rates"]
[9,"Commodity Cost per Therm",null,null,null,8.9642457826359087E-2,8.4767189430258988E-2,0.13461248501987544,0.1226880280425553,7.9954678372731472E-2,3.426016276925508E-2]
[10,"Demand Cost per Peak Day Therms",null,null,null,12.483415910871019,10.808684674319119,17.628134810933513,16.009837307694163,14.596506623559634,11.437994842727885]
[11,"Customer Cost per Customer per Month",null,null,null,27.123186403240616,25.536910672051906,103.58297883001308,295.79376447151361,1361.8715637469591,659.06021226206769]
[]
[null,"Cost by Classification at Uniform Current Return "]
[12,"Commodity",null,null,null,{"$f":"SUM(G172:K172)","v":17089428.41998633},11100809.280685266,4451879.9100944595,381768.67884510639,59835.210410416599,1095135.3399510803]
[13,"Demand",null,null,null,{"$f":"SUM(G173:K173)","v":17178948.457528595},11383155.697244745,3781683.8791676373,326609.90739518747,69782.454058512245,1617716.5196625108]
[14,"Customer",null,null,null,{"$f":"SUM(G174:K174)","v":52950623.105591409},49951235.937557437,2580108.9579924266,64954.50237616618,28198.111124547566,326125.59654083353]
[15,"     Total Uniform Current Cost",null,null,null,{"$f":"SUM(F172:F174)","v":87218999.983106345},72435200.915487438,10813672.747254524,773333.0886164601,157815.77559347643,3038977.4561544242]
[]
[null,"Cost per Therm at Current Return"]
[16,"Commodity ",null,null,null,8.412865096090405E-2,9.2935317545956672E-2,9.2840880579350638E-2,9.2767429605323706E-2,6.6390104608752568E-2,3.5649483426359832E-2]
[17,"Demand ",null,null,null,8.4569344459089896E-2,9.5299105015630076E-2,7.8864405263620097E-2,7.9364189027611012E-2,7.7427059970588338E-2,5.2660850355567328E-2]
[18,"Customer",null,null,null,0.26066784563741685,0.41818878752805061,5.3806390219004172E-2,1.5783542654568047E-2,3.1287189173183488E-2,1.0616230364105958E-2]
[19,"     Total Cost per Therm at Current Return",null,null,null,{"$f":"SUM(F178:F180)","v":0.42936584105741082},0.6064232100896374,0.22551167606197492,0.18791516128750277,0.17510435375252439,9.8926564146033111E-2]
[]
[null,"Cost per Unit at Uniform Current Return"]
[20,"Commodity Cost per Therm",null,null,null,8.412865096090405E-2,9.2935317545956672E-2,9.2840880579350638E-2,9.2767429605323706E-2,6.6390104608752568E-2,3.5649483426359832E-2]
[21,"Demand Cost per Peak Day Therms",null,null,null,11.924071953010865,11.924071953010865,11.924071953010863,11.924071953010863,11.924071953010863,11.924071953010863]
[22,"Customer Cost per Customer per Month",null,null,null,28.14692955195687,27.037760959390472,78.225417881709561,237.92858013247684,1174.9212968561485,679.42832612673658]
[]
[23,"Margin to Cost Ratio at Current Rates",null,null,null,{"$f":"F158/F175","v":0.99999999999999967},0.93355152438964961,1.4298646126458194,1.3243657355121981,1.2049973828844369,0.96103915077310698]
[]
[]
[null,"Cost by Classification at Proposed Return by Schedule "]
[24,"Commodity",null,null,null,{"$f":"SUM(G192:K192)","v":20295103.422467291},11424807.341481442,7086612.2648169566,552516.92965845659,78862.455842602547,1152304.4306678313]
[25,"Demand",null,null,null,{"$f":"SUM(G193:K193)","v":20180002.920641046},11736778.170333147,6161248.7807836644,481799.04188497522,94124.051947838743,1706052.875691423]
[26,"Customer",null,null,null,{"$f":"SUM(G194:K194)","v":55012893.63999854},50871406.722309805,3680226.9484311277,86859.873158025934,35181.088777575431,339219.00732201035]
[27,"     Total Proposed Rate Revenue",null,null,null,{"$f":"SUM(F192:F194)","v":95487999.983106881},74032992.234124392,16928087.99403175,1121175.8447014578,208167.59656801671,3197576.3136812644]
[]
[null,"Revenue per Therm at Proposed Rates"]
[28,"Commodity ",null,null,null,9.9909700317851E-2,9.564781011321101E-2,0.14778640400838502,0.13425819931822169,8.7501767891870613E-2,3.7510484964396143E-2]
[29,"Demand ",null,null,null,9.9343078093538303E-2,9.8259611407271144E-2,0.12848858770412541,0.11707418963018411,0.10443525830618312,5.5536426866812406E-2]
[30,"Customer",null,null,null,0.27082008910117067,0.42589240281547536,7.6748591050146434E-2,2.1106412378014291E-2,3.9035145830897428E-2,1.1042454697857196E-2]
[31,"     Total Revenue per Therm at Proposed Rates",null,null,null,{"$f":"SUM(F198:F200)","v":0.47007286751255994},0.61979982433595748,0.35302358276265688,0.27243880132642012,0.23097217202895118,0.10408936652906575]
[]
[null,"Cost per Unit at Proposed Rates"]
[32,"Commodity Cost per Therm",null,null,null,9.9909700317851E-2,9.564781011321101E-2,0.14778640400838502,0.13425819931822169,8.7501767891870613E-2,3.7510484964396143E-2]
[33,"Demand Cost per Peak Day Therms",null,null,null,14.007132475692318,12.294498214889051,19.427106053781326,17.58981069541429,16.083440788624074,12.575192871016498]
[34,"Customer Cost per Customer per Month",null,null,null,29.243169407969152,27.535833874964577,111.57950909350659,318.16803354588257,1465.8786990656429,706.70626525418822]
[]
[null,"Cost by Classification at Uniform Proposed Return "]
[35,"Commodity",null,null,null,{"$f":"SUM(G209:K209)","v":19136444.213308908},12428737.218584586,4984975.3493124507,427520.21125829534,66779.896163541431,1228431.5379900332]
[36,"Demand",null,null,null,{"$f":"SUM(G210:K210)","v":19366121.399700463},12832425.435674649,4263156.6932232734,368192.91545101249,78666.949854775128,1823679.4054967528]
[37,"Customer",null,null,null,{"$f":"SUM(G211:K211)","v":56985434.386990614},53724525.624616913,2802680.7794158175,70823.596052238456,30746.670466597519,356657.71643905254]
[38,"     Total Uniform Proposed Cost",null,null,null,{"$f":"SUM(F209:F211)","v":95487999.999999985},78985688.278876156,12050812.821951542,866536.72276154626,176193.51648491409,3408768.6599258385]
[]
[null,"Cost per Therm at Proposed Return"]
[39,"Commodity ",null,null,null,9.4205797659765445E-2,0.10405265155885149,0.10395821775136431,0.10388476923442982,7.4095574522912114E-2,3.9988618900701024E-2]
[40,"Demand ",null,null,null,9.5336463435867103E-2,0.10743230539274837,8.8905188243993613E-2,8.946860299961594E-2,8.7284844396582947E-2,5.9365474174319303E-2]
[41,"Customer",null,null,null,0.2805306065000896,0.44977854521084437,5.8447971822821319E-2,1.720969614649185E-2,3.4114940929377773E-2,1.1610129713871998E-2]
[42,"     Total Cost per Therm at Proposed Return",null,null,null,{"$f":"SUM(F215:F217)","v":0.47007286759572214},0.66126350216244423,0.25131137781817925,0.21056306838053759,0.19549535984887284,0.11096422278889233]
[]
[null,"Cost per Unit at Uniform Proposed Return"]
[43,"Commodity Cost per Therm",null,null,null,9.4205797659765445E-2,0.10405265155885149,0.10395821775136431,0.10388476923442982,7.4095574522912114E-2,3.9988618900701024E-2]
[44,"Demand Cost per Peak Day Therms",null,null,null,13.442209550350613,13.442209550350613,13.442209550350613,13.442209550350613,13.442209550350611,13.442209550350611]
[45,"Customer Cost per Customer per Month",null,null,null,30.291711657098745,29.080178983176332,84.97349481295872,259.42709176644121,1281.1112694415633,743.03690924802618]
[]
[46,"Margin to Cost Ratio at Proposed Rates",null,null,null,{"$f":"F195/F212","v":0.99999999982308663},0.93729628553384015,1.4047258258958144,1.2938584312138646,1.181471377159558,0.93804438865934403]
[]
[47,"Current Revenue to Proposed Cost Ratio",null,null,null,{"$f":"F158/F212","v":0.91340273105632463},{"$f":"G158/G212","v":0.85612968257451505},{"$f":"H158/H212","v":1.2830742807544304},1.1819185705569812,1.0793109778491712,0.85678337401306814]
[]
[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$4","v":"Company Base Case UG-17____"},"Customer Cost Analysis",null,null,null,null,null,{"$f":"$I$4","v":"Washington Jurisdiction"}]
[null,null,{"$f":"$C$5","v":"For the Twelve Months Ended December 31, 2016"}]
[]
[null,{"$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":152553999.99999997},149319667.92380846,2665825.1196132717,66177.120807204585,5817.7688621718316,496512.06690891035]
[2,"Services Accum. Depr.",null,null,null,{"$f":"SUM(G243:Q243)","v":-57597000},-56375872.893582568,-1006486.4206403346,-24985.274900248845,-2196.5076835383602,-187458.90319331194]
[3,"Total Services",null,null,null,{"$f":"SUM(F242:F243)","v":94956999.99999997},{"$f":"SUM(G242:G243)","v":92943795.030225888},1659338.6989729372,41191.845906955743,3621.2611786334714,309053.16371559841]
[]
[4,"Meters",null,null,null,{"$f":"SUM(G246:Q246)","v":57482000.000000007},49283881.098921575,7070798.4353419133,178659.83530204045,90936.961992938843,857723.6684415323]
[5,"Meters Accum. Depr.",null,null,null,{"$f":"SUM(G247:Q247)","v":-13440000},-11523178.768475452,-1653239.8136981197,-41772.871272040356,-21262.182408146866,-200546.36414624046]
[6,"Total Meters",null,null,null,{"$f":"SUM(F246:F247)","v":44042000.000000007},{"$f":"SUM(G246:G247)","v":37760702.330446124},5417558.6216437938,136886.96403000009,69674.779584791977,657177.30429529189]
[]
[7,"Total Rate Base",null,null,null,{"$f":"SUM(G250:Q250)","v":138999000.00000006},{"$f":"G244+G248","v":130704497.36067201},{"$f":"H244+H248","v":7076897.3206167314},178078.80993695583,73296.040763425452,966230.4680108903]
[]
[8,"Return on Rate Base @ 7.76%",null,null,null,{"$f":"SUM(G252:Q252)","v":10786322.4},10142668.995188149,549167.23207985843,13818.915651107773,5687.7727632418155,74979.484317645096]
[9,"Tax Benefit of Interest Expense",null,null,null,{"$f":"SUM(G253:Q253)","v":-1367055.165},-1285478.7315422092,-69601.285148265553,-1751.4050957299605,-720.86656090828922,-9502.8766528871056]
[10,"Revenue Conversion Factor",null,null,null,0.62065000000000003,{"$f":"$F$254","v":0.62065000000000003},{"$f":"$F$254","v":0.62065000000000003},0.62065000000000003,0.62065000000000003,0.62065000000000003]
[11,"Rate Base Revenue Requirement",null,null,null,{"$f":"SUM(G255:Q255)","v":15176455.707725774},{"$f":"(G252+G253)/G254","v":14270829.394418657},{"$f":"(H252+H253)/H254","v":772683.39149535622},19443.342552771788,8002.7490571715562,105496.83020181743]
[]
[null,"Expenses"]
[12,"Services Depr Exp",null,null,null,{"$f":"SUM(G258:Q258)","v":3678000},3600021.8848654735,64271.699135634677,1595.4970064953948,140.26347309849626,11970.655519297903]
[13,"Meters Depr Exp",null,null,null,{"$f":"SUM(G259:Q259)","v":1856999.9999999998},1592153.4950192645,228427.55461587859,5771.742704775219,2937.7881496970776,27709.419510384563]
[14,"Services Maintenance Exp",null,null,null,1554999.9999999998,1522032.0910728143,27173.053875995629,674.55080073418674,59.301169295313123,5061.0030811604784]
[15,"Meters Maintenance Exp",null,null,null,1377000,1180611.3961451412,169383.27555523146,4279.8544450594918,2178.4244922632611,20547.049362304548]
[16,"Meter Reading",null,null,null,1917999.9999999998,1883579.9900277585,33627.819576849513,278.33716594851643,24.46920140206738,489.38402804134756]
[17,"Billing",null,null,null,4037000.0000000005,3964552.8778634313,70779.722435735908,585.84313813042797,51.50269346201565,1030.0538692403129]
[]
[18,"Total Expenses",null,null,null,{"$f":"SUM(F258:F264)","v":14422000},13742951.734993884,593663.12519532582,13185.825261143236,5391.7491792182309,66807.565370429147]
[19,"Revenue Conversion Factor",null,null,null,0.95483899999999999,{"$f":"$F$266","v":0.95483899999999999},{"$f":"$F$266","v":0.95483899999999999},0.95483899999999999,0.95483899999999999,0.95483899999999999]
[20,"Expense Revenue Requirement",null,null,null,{"$f":"SUM(G267:Q267)","v":15104117.029153608},{"$f":"G265/G266","v":14392951.832710944},{"$f":"H265/H266","v":621741.59747907845},13809.474959802896,5646.7626261791056,69967.361377603083]
[]
[21,"Total Meter, Service, Meter Reading, and Billing Cost",null,null,null,{"$f":"SUM(G269:Q269)","v":30280572.736879382},{"$f":"G255+G267","v":28663781.227129601},{"$f":"H255+H267","v":1394424.9889744348},{"$f":"I255+I267","v":33252.817512574686},{"$f":"J255+J267","v":13649.511683350662},{"$f":"K255+K267","v":175464.19157942053}]
[]
[22,"Total Customer Bills",null,null,null,{"$f":"SUM(G271:Q271)","v":1881222},1847462,32983,273,24,480]
[]
[23,"Average Unit Cost per Month",null,null,null,{"$f":"F269/F271","v":16.096225079697867},{"$f":"G269/G271","v":15.515221004345205},42.277081798939903,121.80519235375343,568.72965347294428,365.55039912379277]
[]
[null," Fixed Costs per Customer"]
[]
[24,"Total Customer Related Cost",null,null,null,{"$f":"SUM(G277:Q277)","v":56985434.386990614},{"$f":"G211","v":53724525.624616913},{"$f":"H211","v":2802680.7794158175},70823.596052238456,30746.670466597519,356657.71643905254]
[25,"Customer Related Unit Cost per Month",null,null,null,{"$f":"F277/F271","v":30.291711657098745},{"$f":"G277/G271","v":29.080178983176332},{"$f":"H277/H271","v":84.97349481295872},259.42709176644121,1281.1112694415633,743.03690924802618]
[]
[26,"Other Non-Gas Costs",null,null,null,{"$f":"SUM(G280:Q280)","v":38502565.62990246},{"$f":"G131-G277","v":25261162.671152331},{"$f":"H131-H277","v":9248132.0425357241},{"$f":"I131-I277","v":795713.12670930778},{"$f":"J131-J277","v":145446.84601831654},{"$f":"K131-K277","v":3052110.9434867864}]
[27,"Other Non-Gas Unit Cost per Month",null,null,null,{"$f":"F280/F271","v":20.466784690962822},{"$f":"G280/G271","v":13.673441007800069},{"$f":"H280/H271","v":280.39086931254661},2914.7000978362921,6060.2852507631897,6358.564465597472]
[]
[28,"Total Fixed Unit Cost per Month",null,null,null,{"$f":"F278+F281","v":50.75849634806157},{"$f":"G278+G281","v":42.753619990976404},{"$f":"H278+H281","v":365.36436412550535},3174.1271896027333,7341.396520204753,7101.601374845498]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Page 4 of 4"]