{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Summary","Sch 001","Sch 011-012","Sch 021-022","Sch 031-032","Inputs"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":5,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Summary","index":0,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[[25,1,25,4]]}
[]
[]
[]
[null,"Allowable Investment by Customer Class"]
[]
[]
[null,"RESIDENTIAL (SCHEDULE 1)"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per Customer",{"$f":"'Sch 001'!H32","v":1605},{"$f":"'Sch 001'!I32","v":490},{"$f":"SUM(C10:D10)","v":2095}]
[null,"GENERAL SERVICE (SCHEDULE 11-12)*"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 011-012'!K32","v":0.13548951177277063},{"$f":"'Sch 011-012'!L32","v":3.4365928261605526E-2},{"$f":"SUM(C14:D14)","v":0.16985544003437617}]
[null,"LARGE GENERAL SERVICE (SCHEDULE 21-22)*"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 021-022'!K32","v":0.13842846576849241},{"$f":"'Sch 021-022'!L32","v":1.8876674635235745E-2},{"$f":"SUM(C18:D18)","v":0.15730514040372814}]
[null,"PUMPING SERVICE (SCHEDULE 31)"]
[null,null,null,"Terminal"]
[null,null,"Distribution","Facilities","Total"]
[null,"Allowable Investment per kWh",{"$f":"'Sch 031-032'!K32","v":0.23244162976463831},{"$f":"'Sch 031-032'!L32","v":3.9731698645385186E-2},{"$f":"SUM(C22:D22)","v":0.27217332841002351}]
[]
[]
[]
[null,"*  Schedules 12 and 22 are for customers who meet the requirements for service under Schedules 11 and 21 and whose electric use qualifies as \"residential load\" as defined in the Pacific Northwest Electric Power Planning and Conservation Act and the Residential Purchase and Sale Agreement contract in effect between Avista and the Bonneville Power Administration.  Tariffed rates are the same under Schedules 11 and 12 and under Schedules 21 and 22."]

{"sheet":"Sch 001","index":1,"n_rows":53,"n_cols":14,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 001"]
[]
[]
[null,"Summary"]
[null,"Total Cost per Customer (C18)",{"$f":"C21","v":1822.469813141983},"C21",null,null,"Residential (Schedule 1)"]
[null,"Return on Common Equity (C4*C27)",{"$f":"C33*C6","v":114.17750871789453},"C6*C33"]
[null,"Debt Costs (C4*E22)",{"$f":"C6*C29","v":42.828040608836602},"C6*C29",null,null,"# Customers",{"$f":"C18","v":109816}]
[null,"Subtotal",{"$f":"SUM(C7:C8)","v":157.00554932673111},"C7+C8",null,null,"Rate of Return",{"$f":"C34","v":8.6149876499764716E-2}]
[null,"Depreciation Expense",{"$f":"C41","v":76.709887448095003},"C41"]
[null,"Total Revenue Requirement",{"$f":"SUM(C9:C10)","v":233.71543677482612},"C9+C10",null,null,null,"Distribution","Terminal"]
[null,"Revenue Requirement Factor",{"$f":"C42+C34","v":0.11145826617945138},"C34+C42",null,null,{"$f":"N12","v":"AVU-E-21-01  2021 Cost of Service Study"},"Plant","Facilities","Total",null,null,null,"AVU-E-21-01  2021 Cost of Service Study"]
[null,"Allowable Investment",{"$f":"C11/C12","v":2096.8874250971817},"C11/C12",null,null,"Net Plant",{"$f":"C19","v":154611560},{"$f":"C20","v":45524785},{"$f":"SUM(H13:I13)","v":200136345}]
[null,"Less Meter Cost",{"$f":"Inputs!C8","v":0},"Input"]
[null,"TOTAL ALLOWANCE",{"$f":"C13-C14","v":2096.8874250971817},null,null,null,"Return on Net Plant",{"$f":"H13*H9","v":13319766.799435962},{"$f":"I13*H9","v":3921954.6054283413},{"$f":"SUM(H15:I15)","v":17241721.404864304}]
[null,null,null,null,null,null,"Depreciation Expense",{"$f":"Inputs!C99","v":6330322},{"$f":"Inputs!C104","v":2093651},{"$f":"SUM(H16:I16)","v":8423973}]
[null,"Cost per Customer",null,null,null,null,"Total",{"$f":"SUM(H15:H16)","v":19650088.799435962},{"$f":"SUM(I15:I16)","v":6015605.6054283418},{"$f":"SUM(J15:J16)","v":25665694.404864304}]
[null,"Number of Customers ",{"$f":"Inputs!C5","v":109816},"Input"]
[null,"Total Net Plant Distribution",{"$f":"Inputs!C80","v":154611560},"Input"]
[null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!C85","v":45524785},"Input",null,null,null,"Distribution","Terminal"]
[null,"Total per Customer",{"$f":"(C20+C19)/C18","v":1822.469813141983},"(C19+C20)/C18",null,null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,null,null,null,null,null,"Net Plant",{"$f":"(H13/H8)","v":1407.9146936694106},{"$f":"I13/H8","v":414.5551194725723},{"$f":"SUM(H22:I22)","v":1822.4698131419827}]
[]
[null,"Rate of Return/Capital Structure","Capital Structure",null,null,null,"Return on Net Plant",{"$f":"H15/H8","v":121.2916769818238},{"$f":"I15/H8","v":35.713872344907308},{"$f":"SUM(H24:I24)","v":157.00554932673111}]
[null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},"Input",null,null,"Depreciation Expense",{"$f":"H16/H8","v":57.644805857070011},{"$f":"I16/H8","v":19.065081591024988},{"$f":"SUM(H25:I25)","v":76.709887448095003}]
[null,"Common Equity",{"$f":"Inputs!B16","v":0.5},"Input",null,null,"Total",{"$f":"SUM(H24:H25)","v":178.93648283889382},{"$f":"SUM(I24:I25)","v":54.778953935932293},233.71543677482612]
[null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},"Input"]
[null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},"Input",null,null,"Allowable Investment",{"$f":"H26/(Inputs!G125+H9)","v":1605.4124020806169},{"$f":"I26/(Inputs!G125+H9)","v":491.47502301656493},{"$f":"SUM(H28:I28)","v":2096.8874250971817}]
[null,"Weighted Debt Cost",{"$f":"C27*C25","v":2.35E-2},"C27*C25"]
[null,"Weighted Equity",{"$f":"C28*C26","v":4.7E-2},"C28*C26",null,null,"Rounded to nearest $5 increment",{"$f":"H32-H28","v":-0.41240208061685735},{"$f":"I32-I28","v":-1.4750230165649327},{"$f":"J32-J28","v":-1.8874250971816764}]
[null,"Rate of Return before Gross Up",{"$f":"SUM(C29:C30)","v":7.0500000000000007E-2},"C29+C30"]
[null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},"Input",null,null,"Allowable Investment",{"$f":"MROUND(H28,5)","v":1605},{"$f":"MROUND(I28,5)","v":490},{"$f":"SUM(H32:I32)","v":2095}]
[null,"Return on Equity after Gross Up",{"$f":"C30*C32","v":6.2649876499764723E-2},"C30*C32"]
[null,"Rate of Return after Gross Up",{"$f":"C29+C33","v":8.6149876499764716E-2},"C29+C33"]
[null,null,null,null,null,null,"Apartments"]
[null,"Depreciation",null,null,null,null,"Current Schedule 1 Allowance",1900]
[null,"Rate for Distribution",{"$f":"Inputs!C99/Inputs!C42","v":2.664097658849043E-2},"Input",null,null,"Current Duplex Allowance",1520]
[null,"Rate for Terminal Facilities",{"$f":"Inputs!C104/Inputs!C47","v":2.1847745377200235E-2},"Input",null,null,"Current Multiplex Allowance",1140]
[null,"Distribution Depreciation Expense",{"$f":"(C37*Inputs!C42)/C18","v":57.644805857070011},null,null,null,"Ratio of Duplex to Residence",{"$f":"H37/H36","v":0.8}]
[null,"Terminal Fac. Depreciation Expense",{"$f":"(C38*Inputs!C47)/C18","v":19.065081591024988},null,null,null,"New Duplex Allowance",{"$f":"MROUND(J32*H39,5)","v":1675}]
[null,"Total Annual Depreciation",{"$f":"SUM(C39:C40)","v":76.709887448095003},"C39+C40",null,null,"Ratio of Multiplex to Residence",{"$f":"H38/H36","v":0.6}]
[null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},"Input",null,null,"New Multiplex Allowance",{"$f":"MROUND(J32*H41,5)","v":1255}]
[]
[]
[]
[null,"Apartments"]
[null,"Current Schedule 1 Allowance",2065,"Schedule 51"]
[null,"Current Duplex Allowance",1650,"Schedule 51"]
[null,"Current Multiplex Allowance",1240,"Schedule 51"]
[null,"Ratio of Duplex to Residence",{"$f":"C48/C47","v":0.7990314769975787},"C48/C47"]
[null,"New Duplex Allowance",{"$f":"MROUND(J32*C50,5)","v":1675},"C50*J32"]
[null,"Ratio of Multiplex to Residence",{"$f":"C49/C47","v":0.6004842615012107},"C49/C47"]
[null,"New Multiplex Allowance",{"$f":"MROUND(J32*C52,5)","v":1260},"C52*J32"]

{"sheet":"Sch 011-012","index":2,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51",null,null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 011/012",null,null,"Schedule 011/012"]
[]
[null,null,"$$",null,null,"Cents Per kWh"]
[null,"Summary",null,null,"Summary"]
[null,"Total Cost per Customer (C18)",{"$f":"C21","v":2591.8740865144568},null,"Total Cost per Customer (C18)",{"$f":"F21/1000","v":0.14777917587565154},"F21/1000",null,null,"(Schedule 11/12)"]
[null,"Return on Common Equity (C4*C27)",{"$f":"C33*C6","v":162.38059142307122},null,"Return on Common Equity (C4*C27)",{"$f":"F33*F6","v":9.2583471178465798E-3},"F33*F6"]
[null,"Debt Costs (C4*E22)",{"$f":"C6*C29","v":60.909041033089736},null,"Debt Costs (C4*E22)",{"$f":"F6*F29","v":3.4728106330778113E-3},"F6*F29",null,null,"Annual MWhs",{"$f":"F18","v":386398}]
[null,"Subtotal",{"$f":"SUM(C7:C8)","v":223.28963245616097},null,"Subtotal",{"$f":"SUM(F7:F8)","v":1.2731157750924392E-2},"F7+F8",null,null,"Rate of Return",{"$f":"F34","v":8.6149876499764716E-2}]
[null,"Depreciation Expense",{"$f":"C41","v":108.75189505696518},null,"Depreciation Expense",{"$f":"F41/1000","v":6.2006350964549511E-3},"F41/1000"]
[null,"Total Revenue Requirement",{"$f":"SUM(C9:C10)","v":332.04152751312614},null,"Total Revenue Requirement",{"$f":"SUM(F9:F10)","v":1.8931792847379343E-2},"F9+F10",null,null,null,"Distribution","Terminal"]
[null,"Revenue Requirement Factor",{"$f":"C42+C34","v":0.11145826617945138},null,"Revenue Requirement Factor",{"$f":"F42+F34","v":0.11145826617945138},"F42+F34",null,null,{"$f":"'Sch 001'!G12","v":"AVU-E-21-01  2021 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Allowable Investment",{"$f":"C11/C12","v":2979.0659669739402},null,"Allowable Investment",{"$f":"F11/F12","v":0.16985544003437617},"F11/F12",null,null,"Net Plant",{"$f":"F19","v":45912426},{"$f":"F20","v":11189152},{"$f":"SUM(K13:L13)","v":57101578}]
[null,"Less Meter Cost",{"$f":"Inputs!D8","v":0},null,"Less Meter Cost",{"$f":"(C14*(C18/F18))/1000","v":0},"Input"]
[null,"TOTAL ALLOWANCE",{"$f":"C13-C14","v":2979.0659669739402},null,"TOTAL ALLOWANCE",{"$f":"F13-F14","v":0.16985544003437617},null,null,null,"Return on Net Plant",{"$f":"K13*K9","v":3955349.8297045864},{"$f":"L13*K9","v":963944.06293709541},{"$f":"SUM(K15:L15)","v":4919293.8926416822}]
[null,null,null,null,null,null,null,null,null,"Depreciation Expense",{"$f":"Inputs!D99","v":1879811},{"$f":"Inputs!D104","v":516102},{"$f":"SUM(K16:L16)","v":2395913}]
[null,"Cost per Customer",null,null,"Cost per Customer",null,null,null,null,"Total",{"$f":"SUM(K15:K16)","v":5835160.8297045864},{"$f":"SUM(L15:L16)","v":1480046.0629370953},{"$f":"SUM(M15:M16)","v":7315206.8926416822}]
[null,"Number of Customers",{"$f":"Inputs!D5","v":22031},null,"Annual MWhs",{"$f":"Inputs!D6","v":386398},"Input"]
[null,"Total Net Plant Distribution",{"$f":"Inputs!D80","v":45912426},null,"Total Net Plant Distribution",{"$f":"Inputs!D80","v":45912426},"Input"]
[null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!D85","v":11189152},null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!D85","v":11189152},"Input",null,null,null,"Distribution","Terminal"]
[null,"Total per Customer",{"$f":"(C20+C19)/C18","v":2591.8740865144568},null,"Total per Customer",{"$f":"(F20+F19)/F18","v":147.77917587565153},"(F20+F19)/F18",null,null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,null,null,null,null,null,null,null,null,"Net Plant",{"$f":"K13/K8/1000","v":0.11882159327946831},{"$f":"L13/K8/1000","v":2.8957582596183213E-2},{"$f":"SUM(K22:L22)","v":0.14777917587565154}]
[]
[null,"Rate of Return/Capital Structure","Capital Structure",null,"Rate of Return/Capital Structure","Capital Structure",null,null,null,"Return on Net Plant",{"$f":"K15/K8/1000","v":1.0236465586531468E-2},{"$f":"L15/K8/1000","v":2.49469216439292E-3},{"$f":"SUM(K24:L24)","v":1.2731157750924389E-2}]
[null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},"Input",null,null,"Depreciation Expense",{"$f":"K16/K8/1000","v":4.8649604811619113E-3},{"$f":"L16/K8/1000","v":1.3356746152930398E-3},{"$f":"SUM(K25:L25)","v":6.2006350964549511E-3}]
[null,"Common Equity",{"$f":"Inputs!B16","v":0.5},null,"Common Equity",{"$f":"Inputs!B16","v":0.5},"Input",null,null,"Total",{"$f":"SUM(K24:K25)","v":1.510142606769338E-2},{"$f":"SUM(L24:L25)","v":3.8303667796859599E-3},1.893179284737934E-2]
[null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},"Input"]
[null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},"Input",null,null,"Allowable Investment",{"$f":"K26/(Inputs!G125+K9)","v":0.13548951177277063},{"$f":"L26/(Inputs!G125+K9)","v":3.4365928261605526E-2},{"$f":"SUM(K28:L28)","v":0.16985544003437617}]
[null,"Weighted Debt Cost",{"$f":"C27*C25","v":2.35E-2},null,"Weighted Debt Cost",{"$f":"F27*F25","v":2.35E-2},"F27*F25"]
[null,"Weighted Equity",{"$f":"C28*C26","v":4.7E-2},null,"Weighted Equity",{"$f":"F28*F26","v":4.7E-2},"F28*F26",null,null,"Less:  Meter Cost",0,{"$f":"-F14","v":0},{"$f":"SUM(K30:L30)","v":0}]
[null,"Rate of Return before Gross Up",{"$f":"SUM(C29:C30)","v":7.0500000000000007E-2},null,"Rate of Return before Gross Up",{"$f":"SUM(F29:F30)","v":7.0500000000000007E-2},"F29+F30"]
[null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},"Input",null,null,"Allowable Investment",{"$f":"K28+K30","v":0.13548951177277063},{"$f":"L28+L30","v":3.4365928261605526E-2},{"$f":"SUM(K32:L32)","v":0.16985544003437617}]
[null,"Return on Equity after Gross Up",{"$f":"C30*C32","v":6.2649876499764723E-2},null,"Return on Equity after Gross Up",{"$f":"F30*F32","v":6.2649876499764723E-2},"F30*F32"]
[null,"Rate of Return after Gross Up",{"$f":"C29+C33","v":8.6149876499764716E-2},null,"Rate of Return after Gross Up",{"$f":"F29+F33","v":8.6149876499764716E-2},"F29+F33"]
[]
[null,"Depreciation",null,null,"Depreciation"]
[null,"Rate for Distribution",{"$f":"Inputs!D99/Inputs!D42","v":2.6640982744076877E-2},null,"Rate for Distribution",{"$f":"Inputs!D99/Inputs!D42","v":2.6640982744076877E-2},"Input"]
[null,"Rate for Terminal Facilities",{"$f":"Inputs!D104/Inputs!D47","v":2.1776130432482148E-2},null,"Rate for Terminal Facilities",{"$f":"Inputs!D104/Inputs!D47","v":2.1776130432482148E-2},"Input"]
[null,"Distribution Depreciation Expense",{"$f":"(C37*Inputs!D42)/C18","v":85.325722845081927},null,"Distribution Depreciation Expense",{"$f":"(F37*Inputs!D42)/F18","v":4.8649604811619112}]
[null,"Terminal Fac. Depreciation Expense",{"$f":"(C38*Inputs!D47)/C18","v":23.426172211883255},null,"Terminal Fac. Depreciation Expense",{"$f":"(F38*Inputs!D47)/F18","v":1.3356746152930399}]
[null,"Total Annual Depreciation",{"$f":"SUM(C39:C40)","v":108.75189505696518},null,"Total Annual Depreciation",{"$f":"SUM(F39:F40)","v":6.2006350964549508},"F39+F40"]
[null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},"Input"]

{"sheet":"Sch 021-022","index":3,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51",null,null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 021/022",null,null,"Schedule 021/022"]
[]
[null,null,"$$",null,null,"Cents Per kWh"]
[null,"Summary",null,null,"Summary"]
[null,"Total Cost per Customer (C18)",{"$f":"C21","v":80503.720754716982},null,"Total Cost per Customer (C18)",{"$f":"F21/1000","v":0.13730851070676905},"F21/1000",null,null,"(Schedule 21/22)"]
[null,"Return on Common Equity (C4*C27)",{"$f":"C33*C6","v":5043.5481630545646},null,"Return on Common Equity (C4*C27)",{"$f":"F33*F6","v":8.6023612381457039E-3},"F33*F6"]
[null,"Debt Costs (C4*E22)",{"$f":"C6*C29","v":1891.8374377358491},null,"Debt Costs (C4*E22)",{"$f":"F6*F29","v":3.2267500016090727E-3},"F6*F29",null,null,"Annual MWhs",{"$f":"F18","v":621476}]
[null,"Subtotal",{"$f":"SUM(C7:C8)","v":6935.3856007904142},null,"Subtotal",{"$f":"SUM(F7:F8)","v":1.1829111239754777E-2},"F7+F8",null,null,"Rate of Return",{"$f":"F34","v":8.6149876499764716E-2}]
[null,"Depreciation Expense",{"$f":"C41","v":3344.154716981132},null,"Depreciation Expense",{"$f":"F41/1000","v":5.7038469707599336E-3},"F41/1000"]
[null,"Total Revenue Requirement",{"$f":"SUM(C9:C10)","v":10279.540317771545},null,"Total Revenue Requirement",{"$f":"SUM(F9:F10)","v":1.7532958210514711E-2},"F9+F10",null,null,null,"Distribution","Terminal"]
[null,"Revenue Requirement Factor",{"$f":"C42+C34","v":0.11145826617945138},null,"Revenue Requirement Factor",{"$f":"F42+F34","v":0.11145826617945138},"F42+F34",null,null,{"$f":"'Sch 001'!G12","v":"AVU-E-21-01  2021 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Allowable Investment",{"$f":"C11/C12","v":92227.707016554123},null,"Allowable Investment",{"$f":"F11/F12","v":0.1573051404037282},"F11/F12",null,null,"Net Plant",{"$f":"F19","v":75491312},{"$f":"F20","v":9842632},{"$f":"SUM(K13:L13)","v":85333944}]
[null,"Less Meter Cost",{"$f":"Inputs!E8","v":0},null,"Less Meter Cost",{"$f":"(C14*(C18/F18))/1000","v":0},"Input"]
[null,"TOTAL ALLOWANCE",{"$f":"C13-C14","v":92227.707016554123},null,"TOTAL ALLOWANCE",{"$f":"F13-F14","v":0.1573051404037282},null,null,null,"Return on Net Plant",{"$f":"K13*K9","v":6503567.2056052061},{"$f":"L13*K9","v":847941.53123263223},{"$f":"SUM(K15:L15)","v":7351508.7368378378}]
[null,null,null,null,null,null,null,null,null,"Depreciation Expense",{"$f":"Inputs!E99","v":3085184},{"$f":"Inputs!E104","v":459620},{"$f":"SUM(K16:L16)","v":3544804}]
[null,"Cost per Customer",null,null,"Cost per Customer",null,null,null,null,"Total",{"$f":"SUM(K15:K16)","v":9588751.2056052051},{"$f":"SUM(L15:L16)","v":1307561.5312326322},{"$f":"SUM(M15:M16)","v":10896312.736837838}]
[null,"Number of Customers",{"$f":"Inputs!E5","v":1060},null,"Annual MWhs",{"$f":"Inputs!E6","v":621476},"Input"]
[null,"Total Net Plant Distribution",{"$f":"Inputs!E80","v":75491312},null,"Total Net Plant Distribution",{"$f":"Inputs!E80","v":75491312},"Input"]
[null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!E85","v":9842632},null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!E85","v":9842632},"Input",null,null,null,"Distribution","Terminal"]
[null,"Total per Customer",{"$f":"(C20+C19)/C18","v":80503.720754716982},null,"Total per Customer",{"$f":"(F20+F19)/F18","v":137.30851070676906},"(F20+F19)/F18",null,null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,null,null,null,null,null,null,null,null,"Net Plant",{"$f":"K13/K8/1000","v":0.12147100129369437},{"$f":"L13/K8/1000","v":1.5837509413074682E-2},{"$f":"SUM(K22:L22)","v":0.13730851070676905}]
[]
[null,"Rate of Return/Capital Structure","Capital Structure",null,"Rate of Return/Capital Structure","Capital Structure",null,null,null,"Return on Net Plant",{"$f":"K15/K8/1000","v":1.0464711759754528E-2},{"$f":"L15/K8/1000","v":1.3643994800002449E-3},{"$f":"SUM(K24:L24)","v":1.1829111239754773E-2}]
[null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},"Input",null,null,"Depreciation Expense",{"$f":"K16/K8/1000","v":4.9642850246831736E-3},{"$f":"L16/K8/1000","v":7.3956194607675916E-4},{"$f":"SUM(K25:L25)","v":5.7038469707599328E-3}]
[null,"Common Equity",{"$f":"Inputs!B16","v":0.5},null,"Common Equity",{"$f":"Inputs!B16","v":0.5},"Input",null,null,"Total",{"$f":"SUM(K24:K25)","v":1.5428996784437703E-2},{"$f":"SUM(L24:L25)","v":2.1039614260770041E-3},1.7532958210514704E-2]
[null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},"Input"]
[null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},"Input",null,null,"Allowable Investment",{"$f":"K26/(Inputs!G125+K9)","v":0.13842846576849241},{"$f":"L26/(Inputs!G125+K9)","v":1.8876674635235745E-2},{"$f":"SUM(K28:L28)","v":0.15730514040372814}]
[null,"Weighted Debt Cost",{"$f":"C27*C25","v":2.35E-2},null,"Weighted Debt Cost",{"$f":"F27*F25","v":2.35E-2},"F27*F25"]
[null,"Weighted Equity",{"$f":"C28*C26","v":4.7E-2},null,"Weighted Equity",{"$f":"F28*F26","v":4.7E-2},"F28*F26",null,null,"Less:  Meter Cost",0,{"$f":"-F14","v":0},{"$f":"SUM(K30:L30)","v":0}]
[null,"Rate of Return before Gross Up",{"$f":"SUM(C29:C30)","v":7.0500000000000007E-2},null,"Rate of Return before Gross Up",{"$f":"SUM(F29:F30)","v":7.0500000000000007E-2},"F29+F30"]
[null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},"Input",null,null,"Allowable Investment",{"$f":"K28+K30","v":0.13842846576849241},{"$f":"L28+L30","v":1.8876674635235745E-2},{"$f":"SUM(K32:L32)","v":0.15730514040372814}]
[null,"Return on Equity after Gross Up",{"$f":"C30*C32","v":6.2649876499764723E-2},null,"Return on Equity after Gross Up",{"$f":"F30*F32","v":6.2649876499764723E-2},"F30*F32"]
[null,"Rate of Return after Gross Up",{"$f":"C29+C33","v":8.6149876499764716E-2},null,"Rate of Return after Gross Up",{"$f":"F29+F33","v":8.6149876499764716E-2},"F29+F33"]
[]
[null,"Depreciation",null,null,"Depreciation"]
[null,"Rate for Distribution",{"$f":"Inputs!E99/Inputs!E42","v":2.6616053687339842E-2},null,"Rate for Distribution",{"$f":"Inputs!E99/Inputs!E42","v":2.6616053687339842E-2},"Input"]
[null,"Rate for Terminal Facilities",{"$f":"Inputs!E104/Inputs!E47","v":2.1484470222609346E-2},null,"Rate for Terminal Facilities",{"$f":"Inputs!E104/Inputs!E47","v":2.1484470222609346E-2},"Input"]
[null,"Distribution Depreciation Expense",{"$f":"(C37*Inputs!E42)/C18","v":2910.5509433962266},null,"Distribution Depreciation Expense",{"$f":"(F37*Inputs!E42)/F18","v":4.964285024683174}]
[null,"Terminal Fac. Depreciation Expense",{"$f":"(C38*Inputs!E47)/C18","v":433.60377358490564},null,"Terminal Fac. Depreciation Expense",{"$f":"(F38*Inputs!E47)/F18","v":0.73956194607675918}]
[null,"Total Annual Depreciation",{"$f":"SUM(C39:C40)","v":3344.154716981132},null,"Total Annual Depreciation",{"$f":"SUM(F39:F40)","v":5.7038469707599333},"F39+F40"]
[null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},"Input"]

{"sheet":"Sch 031-032","index":4,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[null,"Calculation of Allowance - Schedule 51",null,null,"Calculation of Allowance - Schedule 51"]
[null,"Schedule 031/032",null,null,"Schedule 031/032"]
[]
[null,null,"$$",null,null,"Cents Per kWh"]
[null,"Summary",null,null,"Summary"]
[null,"Total Cost per Customer (C18)",{"$f":"C21","v":9965.5703342618381},null,"Total Cost per Customer (C18)",{"$f":"F21/1000","v":0.23722828393342615},"F21/1000",null,null,"(Schedule 31/32)"]
[null,"Return on Common Equity (C4*C27)",{"$f":"C33*C6","v":624.34175069122318},null,"Return on Common Equity (C4*C27)",{"$f":"F33*F6","v":1.4862322690680269E-2},"F33*F6"]
[null,"Debt Costs (C4*E22)",{"$f":"C6*C29","v":234.19090285515318},null,"Debt Costs (C4*E22)",{"$f":"F6*F29","v":5.5748646724355149E-3},"F6*F29",null,null,"Annual MWhs",{"$f":"F18","v":60324}]
[null,"Subtotal",{"$f":"SUM(C7:C8)","v":858.53265354637642},null,"Subtotal",{"$f":"SUM(F7:F8)","v":2.0437187363115783E-2},"F7+F8",null,null,"Rate of Return",{"$f":"F34","v":8.6149876499764716E-2}]
[null,"Depreciation Expense",{"$f":"C41","v":415.83147632311977},null,"Depreciation Expense",{"$f":"F41/1000","v":9.8987799217558521E-3},"F41/1000"]
[null,"Total Revenue Requirement",{"$f":"SUM(C9:C10)","v":1274.3641298694961},null,"Total Revenue Requirement",{"$f":"SUM(F9:F10)","v":3.0335967284871635E-2},"F9+F10",null,null,null,"Distribution","Terminal"]
[null,"Revenue Requirement Factor",{"$f":"C42+C34","v":0.11145826617945138},null,"Revenue Requirement Factor",{"$f":"F42+F34","v":0.11145826617945138},"F42+F34",null,null,{"$f":"'Sch 001'!G12","v":"AVU-E-21-01  2021 Cost of Service Study"},"Plant","Facilities","Total"]
[null,"Allowable Investment",{"$f":"C11/C12","v":11433.554222149203},null,"Allowable Investment",{"$f":"F11/F12","v":0.27217332841002351},"F11/F12",null,null,"Net Plant",{"$f":"F19","v":12296843},{"$f":"F20","v":2013716},{"$f":"SUM(K13:L13)","v":14310559}]
[null,"Less Meter Cost",{"$f":"Inputs!F8","v":0},null,"Less Meter Cost",{"$f":"(C14*(C18/F18))/1000","v":0},"Input"]
[null,"TOTAL ALLOWANCE",{"$f":"C13-C14","v":11433.554222149203},null,"TOTAL ALLOWANCE",{"$f":"F13-F14","v":0.27217332841002351},null,null,null,"Return on Net Plant",{"$f":"K13*K9","v":1059371.5057869963},{"$f":"L13*K9","v":173481.38470560021},{"$f":"SUM(K15:L15)","v":1232852.8904925967}]
[null,null,null,null,null,null,null,null,null,"Depreciation Expense",{"$f":"Inputs!F99","v":503475},{"$f":"Inputs!F104","v":93659},{"$f":"SUM(K16:L16)","v":597134}]
[null,"Cost per Customer",null,null,"Cost per Customer",null,null,null,null,"Total",{"$f":"SUM(K15:K16)","v":1562846.5057869963},{"$f":"SUM(L15:L16)","v":267140.38470560021},{"$f":"SUM(M15:M16)","v":1829986.8904925967}]
[null,"Number of Customers",{"$f":"Inputs!F5","v":1436},null,"Annual MWhs",{"$f":"Inputs!F6","v":60324},"Input"]
[null,"Total Net Plant Distribution",{"$f":"Inputs!F80","v":12296843},null,"Total Net Plant Distribution",{"$f":"Inputs!F80","v":12296843},"Input"]
[null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!F85","v":2013716},null,"Total Net Plant Terminal Facilities",{"$f":"Inputs!F85","v":2013716},"Input",null,null,null,"Distribution","Terminal"]
[null,"Total per Customer",{"$f":"(C20+C19)/C18","v":9965.5703342618381},null,"Total per Customer",{"$f":"(F20+F19)/F18","v":237.22828393342616},"(F20+F19)/F18",null,null,"Per Customer Expenses","Plant","Facilities","Total"]
[null,null,null,null,null,null,null,null,null,"Net Plant",{"$f":"K13/K8/1000","v":0.20384661163052847},{"$f":"L13/K8/1000","v":3.3381672302897687E-2},{"$f":"SUM(K22:L22)","v":0.23722828393342615}]
[]
[null,"Rate of Return/Capital Structure","Capital Structure",null,"Rate of Return/Capital Structure","Capital Structure",null,null,null,"Return on Net Plant",{"$f":"K15/K8/1000","v":1.7561360416865533E-2},{"$f":"L15/K8/1000","v":2.8758269462502524E-3},{"$f":"SUM(K24:L24)","v":2.0437187363115786E-2}]
[null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},null,"Long Term Debt",{"$f":"Inputs!B14","v":0.5},"Input",null,null,"Depreciation Expense",{"$f":"K16/K8/1000","v":8.3461806246270132E-3},{"$f":"L16/K8/1000","v":1.5525992971288376E-3},{"$f":"SUM(K25:L25)","v":9.8987799217558504E-3}]
[null,"Common Equity",{"$f":"Inputs!B16","v":0.5},null,"Common Equity",{"$f":"Inputs!B16","v":0.5},"Input",null,null,"Total",{"$f":"SUM(K24:K25)","v":2.5907541041492545E-2},{"$f":"SUM(L24:L25)","v":4.4284262433790904E-3},3.0335967284871639E-2]
[null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},null,"Long Term Debt Cost",{"$f":"Inputs!C14","v":4.7E-2},"Input"]
[null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},null,"Common Equity Return",{"$f":"Inputs!C16","v":9.4E-2},"Input",null,null,"Allowable Investment",{"$f":"K26/(Inputs!G125+K9)","v":0.23244162976463831},{"$f":"L26/(Inputs!G125+K9)","v":3.9731698645385186E-2},{"$f":"SUM(K28:L28)","v":0.27217332841002351}]
[null,"Weighted Debt Cost",{"$f":"C27*C25","v":2.35E-2},null,"Weighted Debt Cost",{"$f":"F27*F25","v":2.35E-2},"F27*F25"]
[null,"Weighted Equity",{"$f":"C28*C26","v":4.7E-2},null,"Weighted Equity",{"$f":"F28*F26","v":4.7E-2},"F28*F26",null,null,"Less:  Meter Cost",0,{"$f":"-F14","v":0},{"$f":"SUM(K30:L30)","v":0}]
[null,"Rate of Return before Gross Up",{"$f":"SUM(C29:C30)","v":7.0500000000000007E-2},null,"Rate of Return before Gross Up",{"$f":"SUM(F29:F30)","v":7.0500000000000007E-2},"F29+F30"]
[null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},null,"Gross Up Factor",{"$f":"Inputs!D22","v":1.332976095739675},"Input",null,null,"Allowable Investment",{"$f":"K28+K30","v":0.23244162976463831},{"$f":"L28+L30","v":3.9731698645385186E-2},{"$f":"SUM(K32:L32)","v":0.27217332841002351}]
[null,"Return on Equity after Gross Up",{"$f":"C30*C32","v":6.2649876499764723E-2},null,"Return on Equity after Gross Up",{"$f":"F30*F32","v":6.2649876499764723E-2},"F30*F32"]
[null,"Rate of Return after Gross Up",{"$f":"C29+C33","v":8.6149876499764716E-2},null,"Rate of Return after Gross Up",{"$f":"F29+F33","v":8.6149876499764716E-2},"F29+F33"]
[]
[null,"Depreciation",null,null,"Depreciation"]
[null,"Rate for Distribution",{"$f":"Inputs!F99/Inputs!F42","v":2.6641004663915373E-2},null,"Rate for Distribution",{"$f":"Inputs!F99/Inputs!F42","v":2.6641004663915373E-2},"Input"]
[null,"Rate for Terminal Facilities",{"$f":"Inputs!F104/Inputs!F47","v":2.1578068007350352E-2},null,"Rate for Terminal Facilities",{"$f":"Inputs!F104/Inputs!F47","v":2.1578068007350352E-2},"Input"]
[null,"Distribution Depreciation Expense",{"$f":"(C37*Inputs!F42)/C18","v":350.60933147632312},null,"Distribution Depreciation Expense",{"$f":"(F37*Inputs!F42)/F18","v":8.3461806246270136}]
[null,"Terminal Fac. Depreciation Expense",{"$f":"(C38*Inputs!F47)/C18","v":65.222144846796652},null,"Terminal Fac. Depreciation Expense",{"$f":"(F38*Inputs!F47)/F18","v":1.5525992971288376}]
[null,"Total Annual Depreciation",{"$f":"SUM(C39:C40)","v":415.83147632311977},null,"Total Annual Depreciation",{"$f":"SUM(F39:F40)","v":9.8987799217558514},"F39+F40"]
[null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},null,"Weighted Average Depreciation Rate",{"$f":"Inputs!H125","v":2.5308389679686669E-2},"Input"]

{"sheet":"Inputs","index":5,"n_rows":129,"n_cols":10,"rows_kept":129,"cut":false,"hidden":false,"merged":[]}
["*From AVU-E-21-01 Cost of Service (Knox)"]
[]
[]
[null,"Total ","Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032","Allocator","Source"]
["Number of Customers",{"$f":"SUM(C5:F5)","v":134343},109816,22031,1060,1436,"C01","Assign (BF38:BM38)"]
["Annual Consumption (MWhs)",{"$f":"SUM(C6:F6)","v":2243713},1175515,386398,621476,60324,"E01","Assign (BF11:BM11)"]
["NCP Demand (kW)",461824,247308,73439,121408,19669,"D04","Assign (BF24:BM24)",null,"**Not Used**"]
[]
[]
[]
["Cost of Capital"]
["Capital","Capital","Component","Weighted"]
["Component","Structure","Cost","Cost"]
["Long Term Debt",0.5,4.7E-2,{"$f":"B14*C14","v":2.35E-2}]
["Preferred Equity",0,0,{"$f":"B15*C15","v":0}]
["Common Equity",0.5,9.4E-2,4.7E-2]
["Total",{"$f":"SUM(B14:B16)","v":1},null,{"$f":"SUM(D14:D16)","v":7.0500000000000007E-2}]
[]
[]
["Grossed-up Rate of Return"]
[]
["Tax Gross-up Factor",null,null,{"$f":"1/0.750201","v":1.332976095739675},null,null,null,"Final approved conversion factor"]
[]
[]
["Weighted ROE * Tax Gross-up",null,"1.333 * 4.70%",{"$f":"D22*D16","v":6.2649876499764723E-2}]
["Long Term Debt",null,null,{"$f":"D14","v":2.35E-2}]
["Preferred Equity * Tax Gross-up",null,"1.333 * 0.000%",{"$f":"D15*D22","v":0}]
["Grossed-up Rate of Return",null,null,{"$f":"SUM(D25:D27)","v":8.6149876499764716E-2}]
[]
[]
[]
[]
[null,"Plant in Service"]
["Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032"]
[361,"Structures & Improvements",3527044,1047368,1731491,280519,{"$f":"SUM(C36:F36)","v":6586422},"Assign (Q941:Y1050)"]
[362,"Station Equipment",24556663,7292184,12055321,1953084,{"$f":"SUM(C37:F37)","v":45857252}]
[364,"Poles, Towers & Fixtures",84943744,25224333,41677427,6755898,158601402]
[365,"OH Conductors & Devices",57015128,16930835,27974225,4534629,106454817]
[366,"UG Conduit",24971693,7415429,11980023,1986093,46353238]
[367,"UG Conductors & Devices",42601717,12650724,20495917,3388276,79136634]
[null,"Subtotals",{"$f":"SUM(C36:C41)","v":237615989},{"$f":"SUM(D36:D41)","v":70560873},115914404,18898499,442989765]
[]
[368,"Line Transformers",46453550,13794539,20927393,3694627,84870109,null,"30M too much"]
[369,"Services",49375606,9905815,465734,645845,60393000]
[370,"Meters",null,null,null,null,0]
[null,"Subtotals",{"$f":"SUM(C44:C46)","v":95829156},{"$f":"SUM(D44:D46)","v":23700354},21393127,4340472,145263109]
[]
[null,"Totals",{"$f":"C42+C47","v":333445145},{"$f":"D42+D47","v":94261227},137307531,23238971,588252874]
[]
[]
[null,"Accumulated Depreciation"]
["Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032"]
[361,"Structures & Improvements",1022500,303635,501964,81323,1909422,"Assign (Q1227:Y1325)"]
[362,"Station Equipment",7761220,2304721,3810127,617279,14493347]
[364,"Poles, Towers & Fixtures",23654093,7024163,11605819,1881300,44165375]
[365,"OH Conductors & Devices",19875893,5902214,9752021,1580805,37110933]
[366,"UG Conduit",9043755,2685574,4338688,719284,16787301]
[367,"UG Conductors & Devices",21646968,6428140,10414473,1721665,40211246]
[null,"Subtotals",{"$f":"SUM(C55:C60)","v":83004429},{"$f":"SUM(D55:D60)","v":24648447},{"$f":"SUM(E55:E60)","v":40423092},{"$f":"SUM(F55:F60)","v":6601656},154677624]
[]
[368,"Line Transformers",25111718,7457010,11312866,1997230,45878824]
[369,"Services",25192653,5054192,237629,329526,30814000]
[370,"Meters",null,null,null,null,0]
[null,"Subtotals",{"$f":"SUM(C63:C65)","v":50304371},{"$f":"SUM(D63:D65)","v":12511202},{"$f":"SUM(E63:E65)","v":11550495},{"$f":"SUM(F63:F65)","v":2326756},76692824]
[]
[null,"Totals",{"$f":"C61+C66","v":133308800},{"$f":"D61+D66","v":37159649},51973587,8928412,231370448]
[]
[]
[null,"Net Plant"]
["Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032"]
[361,"Structures & Improvements",{"$f":"C36-C55","v":2504544},{"$f":"D36-D55","v":743733},1229527,199196,4677000]
[362,"Station Equipment",{"$f":"C37-C56","v":16795443},4987463,8245194,1335805,31363905]
[364,"Poles, Towers & Fixtures",61289651,18200170,30071608,4874598,114436027]
[365,"OH Conductors & Devices",37139235,11028621,18222204,2953824,69343884]
[366,"UG Conduit",15927938,4729855,7641335,1266809,29565937]
[367,"UG Conductors & Devices",20954749,6222584,10081444,1666611,38925388]
[null,"Subtotals",{"$f":"SUM(C74:C79)","v":154611560},{"$f":"SUM(D74:D79)","v":45912426},{"$f":"SUM(E74:E79)","v":75491312},{"$f":"SUM(F74:F79)","v":12296843},288312141]
[]
[368,"Line Transformers",{"$f":"C44-C63","v":21341832},{"$f":"D44-D63","v":6337529},9614527,1697397,38991285]
[369,"Services",{"$f":"C45-C64","v":24182953},4851623,228105,316319,29579000]
[370,"Meters",null,null,null,null,0]
[null,"Subtotals",{"$f":"SUM(C82:C84)","v":45524785},{"$f":"SUM(D82:D84)","v":11189152},{"$f":"SUM(E82:E84)","v":9842632},{"$f":"SUM(F82:F84)","v":2013716},68570285]
[]
[null,"Totals",{"$f":"C80+C85","v":200136345},{"$f":"D80+D85","v":57101578},85333944,14310559,356882426]
[]
[]
[null,"Depreciation Expense"]
["Account"]
[null,null,"Schedule 001","Schedule 011/012","Schedule 021/022","Schedule 031/032"]
[361,"Structures & Improvements",58429,17351,28684,4647,109111,"Assign (Q555:Y653)"]
[362,"Station Equipment",614618,182513,301727,48883,1147741]
[364,"Poles, Towers & Fixtures",2103882,624755,1032264,167330,3928231]
[365,"OH Conductors & Devices",1437766,426949,705434,114351,2684500]
[366,"UG Conduit",561624,166776,269436,44668,1042504]
[367,"UG Conductors & Devices",1554003,461467,747639,123596,2886705]
[null,"Subtotals",{"$f":"SUM(C93:C98)","v":6330322},{"$f":"SUM(D93:D98)","v":1879811},{"$f":"SUM(E93:E98)","v":3085184},{"$f":"SUM(F93:F98)","v":503475},11798792]
[]
[368,"Line Transformers",997287,296148,449279,79318,{"$f":"SUM(C101:F101)","v":1822032}]
[369,"Services",1096364,219954,10341,14341,1341000]
[370,"Meters"]
[null,"Subtotals",{"$f":"SUM(C101:C103)","v":2093651},{"$f":"SUM(D101:D103)","v":516102},{"$f":"SUM(E101:E103)","v":459620},{"$f":"SUM(F101:F103)","v":93659}]
[]
[null,"Totals",{"$f":"C99+C104","v":8423973},{"$f":"D99+D104","v":2395913},3544804,597134]
[]
[]
["Total Distribution Plant Depreciation Rates by Account"]
[]
[]
[null,null,null,null,null,"Test Year","Effective","Weighted","Distribution","Term Fac"]
["Account","Account","Plant in","Accumulated","Net","Depreciation","Depreciation","Depreciation","Weighted","Weighted"]
["Number","Description","Service","Depreciation","Plant","Expense","Rate","Rate","Rate","Rate"]
[360,"Land & Land Rights",4838000,277000,{"$f":"C115-D115","v":4561000},35000,{"$f":"F115/C115","v":7.2343943778420839E-3},{"$f":"G115*(E115/$E$125)","v":8.6774910012485878E-5},{"$f":"G115*(F115/(SUM($F$115:$F$121)))","v":2.0169173428745655E-5}]
[361,"Structures & Improvements",7606000,2205000,{"$f":"C116-D116","v":5401000},126000,{"$f":"F116/C116","v":1.6565869050749409E-2},{"$f":"G116*(E116/$E$125)","v":2.3529912963110371E-4},{"$f":"G116*(F116/(SUM($F$115:$F$121)))","v":1.6626569224107259E-4}]
[362,"Station Equipment",51621000,16315000,{"$f":"C117-D117","v":35306000},1292000,2.5028573642509832E-2,2.3238951871601293E-3,{"$f":"G117*(F117/(SUM($F$115:$F$121)))","v":2.575825804215605E-3}]
[364,"Poles, Towers & Fixtures",168928000,47041000,121887000,4184000,2.4767948475089979E-2,7.9392475345978347E-3,{"$f":"G118*(F118/(SUM($F$115:$F$121)))","v":8.2546675497671227E-3}]
[365,"OH Conductors & Devices",112304000,39150000,73154000,2832000,2.5217267417010969E-2,4.8514104721485672E-3,5.6886491417058359E-3]
[366,"UG Conduit",47976000,17375000,30601000,1079000,2.2490411872602967E-2,1.8099432048829145E-3,1.9330216991029635E-3]
[367,"UG Conductors & Devices",82407000,41873000,40534000,3006000,3.6477483708908222E-2,3.8884476347258922E-3,8.7343727918574258E-3]
[368,"Line Transformers",85381000,46155000,39226000,1833000,2.1468476593153044E-2,2.214660558852282E-3,null,{"$f":"G122*(F122/(SUM($F$122:$F$124)))","v":1.2398146690374772E-2}]
[369,"Services",60393000,30814000,29579000,1341000,2.2204560131141027E-2,1.7272594645062062E-3,null,{"$f":"G123*(F123/(SUM($F$122:$F$124)))","v":9.3813217189225324E-3}]
[370,"Meters",null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"}]
["Totals",null,{"$f":"SUM(C115:C124)","v":621454000},{"$f":"SUM(D115:D124)","v":241205000},380249000,15728000,{"$f":"F125/C125","v":2.5308389679686669E-2},{"$f":"G125*(E125/E125)","v":2.5308389679686669E-2},{"$f":"SUM(I115:I124)","v":2.7372971852318767E-2},{"$f":"SUM(J115:J124)","v":{"$error":"#DIV/0!"}}]
[]
[]
[371,"Install on Customers Premises",0,0,0,0,0]
[373,"Street Lighting",26024000,10040000,{"$f":"C129-D129","v":15984000},733000,{"$f":"F129/C129","v":2.8166308023363049E-2}]