before the idaho public utilities commission rocky ... · case no. pac-e-18-08 exhibit no. 1...
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Case No. PAC-E-18-08 Exhibit No. 1 Witness: John J. Spanos
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
____________________________________________
Exhibit Accompanying Direct Testimony of John J. Spanos
September 2018
JOHN SPANOS
DEPRECIATION EXPERIENCE
Q. Please state your name. 1
A. My name is John J. Spanos. 2
Q. What is your educational background? 3
A. I have Bachelor of Science degrees in Industrial Management and Mathematics from 4
Carnegie-Mellon University and a Master of Business Administration from York 5
College. 6
Q. Do you belong to any professional societies? 7
A. Yes. I am a member and past President of the Society of Depreciation Professionals 8
and a member of the American Gas Association/Edison Electric Institute Industry 9
Accounting Committee. 10
Q. Do you hold any special certification as a depreciation expert? 11
A. Yes. The Society of Depreciation Professionals has established national standards for 12
depreciation professionals. The Society administers an examination to become certified 13
in this field. I passed the certification exam in September 1997 and was recertified in 14
August 2003, February 2008 and January 2013. 15
Q. Please outline your experience in the field of depreciation. 16
A. In June 1986, I was employed by Gannett Fleming Valuation and Rate Consultants, 17
Inc. as a Depreciation Analyst. During the period from June 1986 through December 18
1995, I helped prepare numerous depreciation and original cost studies for utility 19
companies in various industries. I helped perform depreciation studies for the following 20
Rocky Mountain Power Exhibit No. 1 Page 1 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
telephone companies: United Telephone of Pennsylvania, United Telephone of New 1
Jersey, and Anchorage Telephone Utility. I helped perform depreciation studies for the 2
following companies in the railroad industry: Union Pacific Railroad, Burlington 3
Northern Railroad, and Wisconsin Central Transportation Corporation. 4
I helped perform depreciation studies for the following organizations in the 5
electric utility industry: Chugach Electric Association, The Cincinnati Gas and Electric 6
Company (CG&E), The Union Light, Heat and Power Company (ULH&P), Northwest 7
Territories Power Corporation, and the City of Calgary – Electric System. 8
I helped perform depreciation studies for the following pipeline companies: 9
TransCanada Pipelines Limited, Trans Mountain Pipe Line Company Ltd., 10
Interprovincial Pipe Line Inc., Nova Gas Transmission Limited, and Lakehead Pipeline 11
Company. 12
I helped perform depreciation studies for the following gas utility companies: 13
Columbia Gas of Pennsylvania, Columbia Gas of Maryland, The Peoples Natural Gas 14
Company, T. W. Phillips Gas & Oil Company, CG&E, ULH&P, Lawrenceburg Gas 15
Company, and Penn Fuel Gas, Inc. 16
I helped perform depreciation studies for the following water utility companies: 17
Indiana-American Water Company, Consumers Pennsylvania Water Company and 18
The York Water Company; and depreciation and original cost studies for Philadelphia 19
Suburban Water Company and Pennsylvania-American Water Company. 20
In each of the above studies, I assembled and analyzed historical and simulated 21
data, performed field reviews, developed preliminary estimates of service life and net 22
salvage, calculated annual depreciation, and prepared reports for submission to state 23
Rocky Mountain Power Exhibit No. 1 Page 2 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
public utility commissions or federal regulatory agencies. I performed these studies 1
under the general direction of William M. Stout, P.E. 2
In January 1996, I was assigned to the position of Supervisor of Depreciation 3
Studies. In July 1999, I was promoted to the position of Manager, Depreciation and 4
Valuation Studies. In December 2000, I was promoted to the position as Vice President 5
of Gannett Fleming Valuation and Rate Consultants, Inc. and in April 2012, I was 6
promoted to my present position as Senior Vice President of the Valuation and Rate 7
Division of Gannett Fleming Inc. (now doing business as Gannett Fleming Valuation 8
and Rate Consultants, LLC). In my current position I am responsible for conducting all 9
depreciation, valuation and original cost studies, including the preparation of final 10
exhibits and responses to data requests for submission to the appropriate regulatory 11
bodies. 12
Since January 1996, I have conducted depreciation studies similar to those 13
previously listed including assignments for Pennsylvania-American Water Company; 14
Aqua Pennsylvania; Kentucky-American Water Company; Virginia-American Water 15
Company; Indiana-American Water Company; Iowa-American Water Company; New 16
Jersey-American Water Company; Hampton Water Works Company; Omaha Public 17
Power District; Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia, Inc.; 18
Virginia Natural Gas Company National Fuel Gas Distribution Corporation – New 19
York and Pennsylvania Divisions; The City of Bethlehem – Bureau of Water; The City 20
of Coatesville Authority; The City of Lancaster – Bureau of Water; Peoples Energy 21
Corporation; The York Water Company; Public Service Company of Colorado; 22
Enbridge Pipelines; Enbridge Gas Distribution, Inc.; Reliant Energy-HLP; 23
Rocky Mountain Power Exhibit No. 1 Page 3 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
Massachusetts-American Water Company; St. Louis County Water Company; 1
Missouri-American Water Company; Chugach Electric Association; Alliant Energy; 2
Oklahoma Gas & Electric Company; Nevada Power Company; Dominion Virginia 3
Power; NUI-Virginia Gas Companies; Pacific Gas & Electric Company; PSI Energy; 4
NUI - Elizabethtown Gas Company; Cinergy Corporation – CG&E; Cinergy 5
Corporation – ULH&P; Columbia Gas of Kentucky; South Carolina Electric & Gas 6
Company; Idaho Power Company; El Paso Electric Company; Aqua North Carolina; 7
Aqua Ohio; Aqua Texas, Inc.; Ameren Missouri; Central Hudson Gas & Electric; 8
Centennial Pipeline Company; CenterPoint Energy-Arkansas; CenterPoint Energy – 9
Oklahoma; CenterPoint Energy – Entex; CenterPoint Energy - Louisiana; NSTAR – 10
Boston Edison Company; Westar Energy, Inc.; United Water Pennsylvania; PPL 11
Electric Utilities; PPL Gas Utilities; Wisconsin Power & Light Company; TransAlaska 12
Pipeline; Avista Corporation; Northwest Natural Gas; Allegheny Energy Supply, Inc.; 13
Public Service Company of North Carolina; South Jersey Gas Company; Duquesne 14
Light Company; MidAmerican Energy Company; Laclede Gas; Duke Energy 15
Company; E.ON U.S. Services Inc.; Elkton Gas Services; Anchorage Water and 16
Wastewater Utility; Kansas City Power and Light; Duke Energy North Carolina; Duke 17
Energy South Carolina; Monongahela Power Company; Potomac Edison Company; 18
Duke Energy Ohio Gas; Duke Energy Kentucky; Duke Energy Indiana; Duke Energy 19
Progress; Northern Indiana Public Service Company; Tennessee-American Water 20
Company; Columbia Gas of Maryland; Bonneville Power Administration; NSTAR 21
Electric and Gas Company; EPCOR Distribution, Inc.; B. C. Gas Utility, Ltd; Entergy 22
Arkansas; Entergy Texas; Entergy Mississippi; Entergy Louisiana; Entergy Gulf States 23
Rocky Mountain Power Exhibit No. 1 Page 4 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
Louisiana; the Borough of Hanover; Louisville Gas and Electric Company; Kentucky 1
Utilities Company; Madison Gas and Electric; Central Maine Power; PEPCO; 2
PacifiCorp; Minnesota Energy Resource Group; Jersey Central Power & Light 3
Company; Cheyenne Light, Fuel and Power Company; United Water Arkansas; 4
Central Vermont Public Service Corporation; Green Mountain Power; Portland 5
General Electric Company; Atlantic City Electric; Nicor Gas Company; Black Hills 6
Power; Black Hills Colorado Gas; Black Hills Kansas Gas; Black Hills Service 7
Company; Black Hills Utility Holdings; Public Service Company of Oklahoma; City 8
of Dubois; Peoples Gas Light and Coke Company; North Shore Gas Company; 9
Connecticut Light and Power; New York State Electric and Gas Corporation; Rochester 10
Gas and Electric Corporation; Greater Missouri Operations; Tennessee Valley 11
Authority; Omaha Public Power District; Indianapolis Power & Light Company; 12
Vermont Gas Systems, Inc.; Metropolitan Edison; Pennsylvania Electric; West Penn 13
Power; Pennsylvania Power; PHI Service Company - Delmarva Power and Light; 14
Atmos Energy Corporation; Citizens Energy Group; PSE&G Company; Berkshire Gas 15
Company; Alabama Gas Corporation; Mid-Atlantic Interstate Transmission, LLC; 16
SUEZ Water; WEC Energy Group; Rocky Mountain Natural Gas, LLC; Illinois-17
American Water Company; and Northern Illinois Gas Company. 18
My additional duties include determining final life and salvage estimates, 19
conducting field reviews, presenting recommended depreciation rates to management 20
for its consideration and supporting such rates before regulatory bodies. 21
Rocky Mountain Power Exhibit No. 1 Page 5 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
Q. Have you submitted testimony to any state utility commission on the subject of 1
utility plant depreciation? 2
A. Yes. I have submitted testimony to the Pennsylvania Public Utility Commission; the 3
Commonwealth of Kentucky Public Service Commission; the Public Utilities 4
Commission of Ohio; the Nevada Public Utility Commission; the Public Utilities Board 5
of New Jersey; the Missouri Public Service Commission; the Massachusetts 6
Department of Telecommunications and Energy; the Alberta Energy & Utility Board; 7
the Idaho Public Utility Commission; the Louisiana Public Service Commission; the 8
State Corporation Commission of Kansas; the Oklahoma Corporate Commission; the 9
Public Service Commission of South Carolina; Railroad Commission of Texas – Gas 10
Services Division; the New York Public Service Commission; Illinois Commerce 11
Commission; the Indiana Utility Regulatory Commission; the California Public 12
Utilities Commission; the Federal Energy Regulatory Commission (“FERC”); the 13
Arkansas Public Service Commission; the Public Utility Commission of Texas; 14
Maryland Public Service Commission; Washington Utilities and Transportation 15
Commission; the Tennessee Regulatory Commission; the Regulatory Commission of 16
Alaska; Minnesota Public Utility Commission; Utah Public Service Commission; 17
District of Columbia Public Service Commission; the Mississippi Public Service 18
Commission; Delaware Public Service Commission; Virginia State Corporation 19
Commission; Colorado Public Utility Commission; Oregon Public Utility 20
Commission; South Dakota Public Utilities Commission; Wisconsin Public Service 21
Commission; Wyoming Public Service Commission; Maine Public Utility 22
Commission; Iowa Utility Board; Connecticut Public Utilities Regulatory Authority; 23
Rocky Mountain Power Exhibit No. 1 Page 6 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
New Mexico Public Regulation Commission; Commonwealth of Massachusetts 1
Department of Public Utilities; Rhode Island Public Utilities Commission; and the 2
North Carolina Utilities Commission. 3
Q. Have you had any additional education relating to utility plant depreciation? 4
A. Yes. I have completed the following courses conducted by Depreciation Programs, Inc.: 5
“Techniques of Life Analysis,” “Techniques of Salvage and Depreciation Analysis,” 6
“Forecasting Life and Salvage,” “Modeling and Life Analysis Using Simulation,” and 7
“Managing a Depreciation Study.” I have also completed the “Introduction to Public 8
Utility Accounting” program conducted by the American Gas Association. 9
Q. Does this conclude your qualification statement? 10
A. Yes. 11
Rocky Mountain Power Exhibit No. 1 Page 7 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LISTOFCASESINWHICHJOHNJ.SPANOSSUB
MITTEDTESTIMON
Y
Year
Jurisdiction
Docket No.
Client Utility
Subject
01.
1998
PA PUC
R‐00
9843
75
City of B
ethleh
em – Bureau of W
ater
Orig
inal Cost a
nd Dep
reciation
02.
1998
PA PUC
R‐00
9845
67
City of Lancaster
Orig
inal Cost a
nd Dep
reciation
03.
1999
PA PUC
R‐00
9946
05
The Yo
rk W
ater Com
pany
De
preciatio
n 04
.20
00D.T.&E.
DTE 00
‐105
Massachusetts‐American
Water Com
pany
De
preciatio
n 05
.20
01PA
PUC
R‐00
0161
14
City of Lancaster
Orig
inal Cost a
nd Dep
reciation
06.
2001
PA PUC
R‐00
0172
36
The Yo
rk W
ater Com
pany
De
preciatio
n 07
.20
01PA
PUC
R‐00
0163
39
Penn
sylvania‐American
Water Com
pany
De
preciatio
n 08
.20
01OH PU
C 01
‐122
8‐GA‐AIR
Cine
rgy Co
rp – Cincinn
ati G
as & Elect Co.
Depreciatio
n 09
.20
01KY
PSC
20
01‐092
Cine
rgy Co
rp – Union
Light, H
eat &
Pow
er Co.
Depreciatio
n 10
.20
02PA
PUC
R‐00
0167
50
Philade
lphia Subu
rban
Water Com
pany
De
preciatio
n 11
.20
02KY
PSC
20
02‐001
45
Columbia Gas of K
entucky
Depreciatio
n 12
.20
02NJ B
PU
GF020
4024
5 NUI C
orpo
ratio
n/Elizabethtow
n Gas Co.
Depreciatio
n 13
.20
02ID PUC
IPC‐E‐03
‐7
Idaho Po
wer Com
pany
De
preciatio
n 14
.20
03PA
PUC
R‐00
2797
5 The Yo
rk W
ater Com
pany
De
preciatio
n 15
.20
03IN URC
R‐00
2797
5 Cine
rgy Co
rp – PSI Ene
rgy, Inc.
Depreciatio
n 16
.20
03PA
PUC
R‐00
0383
04
Penn
sylvania‐American
Water Co.
Depreciatio
n 17
.20
03MO PSC
WR‐20
03‐050
0 Missou
ri‐Am
erican
Water Co.
Depreciatio
n 18
.20
03FERC
ER
‐03‐12
74‐000
NSTAR
‐Boston Ed
ison Co
mpany
De
preciatio
n 19
.20
03NJ B
PU
BPU 030
8068
3 South Jersey Gas Com
pany
De
preciatio
n 20
.20
03NV PU
C 03
‐100
01
Nevada Po
wer Com
pany
De
preciatio
n 21
.20
03LA
PSC
U‐276
76
CenterPo
int E
nergy – Arkla
Depreciatio
n 22
.20
03PA
PUC
R‐00
0388
05
Penn
sylvania Sub
urban Wa ter Com
pany
De
preciatio
n 23
.20
04AB
En/Util Bd
1306
821
EPCO
R Distrib
ution, Inc.
Depreciatio
n 24
.20
04PA
PUC
R‐00
0381
68
National Fue
l Gas Distrib
ution Co
rp (P
A)
Depreciatio
n 25
.20
04PA
PUC
R‐00
0492
55
PPL Electric Utilities
Depreciatio
n 26
.20
04PA
PUC
R‐00
0491
65
The Yo
rk W
ater Com
pany
De
preciatio
n 27
.20
04OK Co
rp Cm
PUC 20
0400
187
CenterPo
int E
nergy – Arkla
Depreciatio
n 28
.20
04OH PU
C 04
‐680
‐El‐A
IR
Cine
rgy Co
rp. –
Cincinn
ati G
as and
Ele ctric Com
pany
De
preciatio
n
29.
2004
RR Com
of T
X GUD#
Ce
nterPo
int E
nergy – En
tex Gas Services D
iv.
Depreciatio
n 30
.20
04NY PU
C 04
‐G‐104
7 National Fue
l Gas Distrib
ution Gas (N
Y)
Depreciatio
n 31
.20
04AR
PSC
04
‐121
‐U
CenterPo
int E
nergy – Arkla
Depreciatio
n 32
.20
05IL CC
05‐
North Sho
re Gas Com
pany
De
preciatio
n 33
.20
05IL CC
05‐
Peop
les G
as Light and
Coke Co
mpany
De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 8 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
34.
2005
KY PSC
20
05‐000
42
Union
Light Heat &
Pow
er
Depreciatio
n 35
.20
05IL CC
05‐030
8 MidAm
erican
Ene
rgy Co
mpany
De
preciatio
n 36
.20
05MO PSC
GF‐20
05
Lacled
e Gas Com
pany
De
preciatio
n 37
.20
05KS
CC
05‐W
SEE‐98
1‐RT
S Westar E
nergy
Depreciatio
n 38
.20
05RR
Com
of T
X GUD #
CenterPo
int E
nergy – En
tex Gas Services D
iv.
Depreciatio
n 39
.20
05FERC
Cine
rgy Co
rporation
Accoun
ting
40.
2005
OK CC
PU
D 20
0500
151
Oklahom
a Gas and
Electric
Co.
Depreciatio
n 41
.20
05MA De
pt Tele‐
com
& Ergy
DTE 05
‐85
NSTAR
De
preciatio
n
42.
2005
NY PU
C 05
‐E‐934
/05‐G‐093
5 Ce
ntral H
udson Gas & Electric
Co.
Depreciatio
n 43
.20
05AK
Reg Com
U‐04‐10
2 Ch
ugach Electric Associatio
n De
preciatio
n 44
.20
05CA
PUC
A05‐12
‐002
Pacific Gas & Electric
De
preciatio
n 45
.20
06PA
PUC
R‐00
0510
30
Aqua
Pen
nsylvania, Inc.
Depreciatio
n 46
.20
06PA
PUC
R‐00
0511
78
T.W. Phillips Gas and
Oil Co
. De
preciatio
n 47
.20
06NC Util Cm.
Pub. Service Co. of N
orth Carolina
Depreciatio
n 48
.20
06PA
PUC
R‐00
0511
67
City of Lancaster
Depreciatio
n 49
.20
06PA
PUC
R000
6134
6 Du
quesne
Light Com
pany
De
preciatio
n 50
.20
06PA
PUC
R‐00
0613
22
The Yo
rk W
ater Com
pany
De
preciatio
n 51
.20
06PA
PUC
R‐00
0512
98
PPL GAS
Uti lities
Depreciatio
n 52
.20
06PU
C of TX
3209
3 Ce
nterPo
int E
nergy – Ho
uston Ele ctric
Depreciatio
n 53
.20
06KY
PSC
20
06‐001
72
Duke Ene
rgy Ke
ntucky
Depreciatio
n 54
.20
06SC
PSC
SCAN
A 55
.20
06AK
Reg Com
U‐06‐6
Mun
icipal Light and
Pow
er
Depreciatio
n 56
.20
06DE
PSC
06
‐284
De
lmarva Pow
er and
Light
Depreciatio
n 57
.20
06IN URC
IURC
4308
1 Indiana Am
erican
Water Com
pany
De
preciatio
n 58
.20
06AK
Reg Com
U‐06‐13
4 Ch
ugach Electric Associatio
n De
preciatio
n 59
.20
06MO PSC
WR‐20
07‐021
6 Missou
ri Am
erican
Water Com
pany
De
preciatio
n 60
.20
06FERC
ISO82
, ETC
. AL
TransAlaska Pipe
line
Depreciatio
n 61
.20
06PA
PUC
R‐00
0614
93
National Fu e
l Gas Distrib
ution Co
rp. (PA
) De
preciatio
n 62
.20
07NC Util Com
. E‐7 SU
B 82
8 Du
ke Ene
rgy Ca
rolinas, LLC
Depreciatio
n 63
.20
07OH PSC
08‐709
‐EL‐AIR
Duke Ene
rgy Ohio Gas
Depreciatio
n 64
.20
07PA
PUC
R‐00
0721
55
PPL Electric Utilities Corpo
ratio
n De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 9 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
65.
2007
KY PSC
20
07‐001
43
Kentucky American
Water Com
pany
De
preciatio
n 66
.20
07PA
PUC
R‐00
0722
29
Penn
sylvania American
Water Com
pany
De
preciatio
n 67
.20
07KY
PSC
20
07‐000
8 NiSou
rce – Co
lumbia Gas of K
entucky
Depreciatio
n 68
.20
07NY PSC
07‐G‐014
1 National Fue
l Gas Distrib
ution Co
rp (N
Y)
Depreciatio
n 69
.20
08AK
PSC
U‐08‐00
4 An
chorage Wate r & W
astewater Utility
De
preciatio
n 70
.20
08TN
Reg Auth
08‐000
39
Tenn
essee‐Am
erican
Water Com
pany
De
preciatio
n 71
.20
08DE
PSC
08
‐96
Artesia
n Water Com
pany
De
preciatio
n 72
.20
08PA
PUC
R‐20
08‐202
3067
The Yo
rk W
ater Com
pany
De
preciatio
n 73
.20
08KS
CC
08‐W
SEE1
‐RT S
Westar E
nergy
Depreciatio
n 74
.20
08IN URC
43
526
Northern Indiana Pu
blic Service Co.
Depreciatio
n 75
.20
08IN URC
43
501
Duke Ene
rgy Indiana
Depreciatio
n 76
.20
08MD PSC
9159
NiSou
rce – Co
lumbia Gas of M
aryland
Depreciatio
n 77
.20
08KY
PSC
20
08‐000
251
Kentucky Utilities
Depreciatio
n 78
.20
08KY
PSC
20
08‐000
252
Louisville Gas & Electric
De
preciatio
n 79
.20
08PA
PUC
2008
‐ 203
22689
Penn
sylvania American
Water Co.‐W
astewater
Depreciatio
n 80
.20
08NY PSC
08‐E88
7/08
‐008
88
Central H
udson
Depreciatio
n 81
.20
08WV TC
VE
‐080
416/VG
‐808
0417
Av
ista Co
rporation
Depreciatio
n 82
.20
08IL CC
ICC‐09
‐166
Pe
oples G
as, Light and
Coke Co
. De
preciatio
n 83
.20
09IL CC
ICC‐09
‐167
North Sho
re Gas Com
pany
De
preciatio
n 84
.20
09DC
PSC
10
76
Potomac Electric
Pow
er Com
pany
De
preciatio
n 85
.20
09KY
PSC
20
09‐001
41
NiSou
rce – Co
lumbia Gas of K
entucky
Depreciatio
n 86
.20
09FERC
ER
08‐105
6‐00
2 Entergy Services
Depreciatio
n 87
.20
09PA
PUC
R‐20
09‐209
7323
Pe
nnsylvania American
Water Co.
Depreciatio
n 88
.20
09NC Util Cm
E‐7, Sub
090
Du
ke Ene
rgy Ca
rolinas, LLC
Depreciatio
n 89
.20
09KY
PSC
20
09‐002
02
Duke Ene
rgy Ke
ntucky
Depreciatio
n 90
.20
09VA
St. CC
PU
E‐20
09‐000
59
Aqua
Virg
inia, Inc.
Depreciatio
n 91
.20
09PA
PUC
2009
‐213
2019
Aq
ua Pen
nsylvania, Inc.
Depreciatio
n 92
.20
09MS PSC
09‐
Entergy Mississippi
Depreciatio
n 93
.20
09AK
PSC
09
‐08‐U
Entergy Arkansas
Depreciatio
n 94
.20
09TX
PUC
3774
4 Entergy Texas
Depreciatio
n 95
.20
09TX
PUC
3769
0 El Paso Electric Com
pany
De
preciatio
n 96
.20
09PA
PUC
R‐20
09‐210
6908
The Bo
rough of Hanover
Depreciatio
n 97
.20
09KS
CC
10‐KCP
E‐41
5‐RT
S Kansas City
Pow
er & Light
Depreciatio
n
Rocky Mountain Power Exhibit No. 1 Page 10 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
98.
2009
PA PUC
R‐20
09‐
United Water Pen
nsylvania
Depreciatio
n 99
.20
09OH PU
CAq
ua Ohio Water Com
pany
De
preciatio
n 10
0.
2009
WI PSC
32
70‐DU‐103
Madiso
n Gas & Electric
Co.
Depreciatio
n 10
1.
2009
MO PSC
WR‐20
10
Missou
ri Am
erican
Water Co.
Depreciatio
n 10
2.
2009
AK
Reg Cm
U‐09‐09
7 Ch
ugach Electric Associatio
n De
preciatio
n 10
3.
2010
IN URC
43
969
Northern Indiana Pu
blic Service Co.
Depreciatio
n 10
4.
2010
WI PSC
66
90‐DU‐104
Wisc
onsin
Pub
lic Service Corp.
Depreciatio
n 10
5.
2010
PA
PUC
R‐20
10‐216
1694
PP
L Electric Utilities Corp.
Depreciatio
n 10
6.
2010
KY
PSC
20
10‐000
36
Kentucky American
Water Com
pany
De
preciatio
n 10
7.
2010
PA
PUC
R‐20
09‐214
9262
Co
lumbia Gas of P
ennsylvania
Depreciatio
n 10
8.
2010
MO PSC
GR‐20
10‐017
1 Lacled
e Gas Com
pany
De
preciatio
n 10
9.
2010
SC
PSC
20
09‐489
‐E
South Ca
rolina Electric & Gas Co.
Depreciatio
n 11
0.
2010
NJ B
D OF PU
ER
0908
0664
Atlantic City
Electric
De
preciatio
n 11
1.
2010
VA
St. CC
PU
E‐20
10‐000
01
Virginia American
Water Com
pany
De
preciatio
n 11
2.
2010
PA
PUC
R‐20
10‐215
7140
The Yo
rk W
ater Com
pany
De
preciatio
n 11
3.
2010
MO PSC
ER
‐201
0‐03
56
Greater M
issou
ri Ope
ratio
ns Co.
Depreciatio
n 11
4.
2010
MO PSC
ER
‐201
0‐03
55
Kansas City
Pow
er and
Light
Depreciatio
n 11
5.
2010
PA
PUC
R‐20
10‐216
7797
T.W. Phillips Gas and
Oil Co
. De
preciatio
n 11
6.
2010
PSC SC
20
09‐489
‐E
SCAN
A – Electric
Depreciatio
n 11
7.
2010
PA
PUC
R‐20
10‐220
1070
2 Pe
oples N
atural Gas, LLC
Depreciatio
n 11
8.
2010
AK
PSC
10
‐067
‐U
Oklahom
a Gas and
Electric
Co.
Depreciatio
n 11
9.
2010
IN URC
Northern Indiana Pu
blic Serv. Co. ‐ NIFL
Depreciatio
n 12
0.
2010
IN URC
Northern Indiana Pu
blic Serv. Co. ‐ Ko
komo
Depreciatio
n 12
1.
2010
PA
PUC
R‐20
10‐216
6212
Pe
nnsylvania American
Water Co ‐ W
W
Depreciatio
n 12
2.
2010
NC Util Cn.
W‐218
,SUB3
10
Aqua
North Carolina, Inc.
Depreciatio
n 12
3.
2011
OH PU
C 11
‐416
1‐WS‐AIR
Ohio Am
erican
Water Com
pany
De
preciatio
n 12
4.
2011
MS PSC
EC‐123
‐008
2‐00
Entergy Mississippi
Depreciatio
n 12
5.
2011
CO
PUC
11AL
‐387
E Black Hills Colorado
Depreciatio
n 12
6.
2011
PA
PUC
R‐20
10‐221
5623
Co
lumbia Gas of P
ennsylvania
Depreciatio
n 12
7.
2011
PA
PUC
R‐20
10‐217
9103
Lancaster, City of –
Bureau of W
ater
Depreciatio
n 12
8.
2011
IN URC
43
114 IGCC
4S
Duke Ene
rgy Indiana
Depreciatio
n 12
9.
2011
FERC
IS11
‐146
‐000
Enbridge Pipelines (Sou
thern Lights)
Depreciatio
n 13
0.
2011
Il CC
11
‐021
7 MidAm
erican
Ene
rgy Co
rporation
Depreciatio
n 13
1.
2011
OK CC
20
1100
087
Oklahom
a Gas & Electric
Co.
Depreciatio
n
Rocky Mountain Power Exhibit No. 1 Page 11 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
132.
2011
PA
PUC
2011
‐223
2243
Pe
nnsylvania American
Water Com
pany
De
preciatio
n 13
3.
2011
FERC
20
11‐223
2243
Ca
rolina Gas Transmiss
ion
Depreciatio
n 13
4.
2012
WA UTC
UE‐12
0436
/UG‐120
437
Avista Co
rporation
Depreciatio
n 13
5.
2012
AK
Reg Cm
U‐12‐00
9 Ch
ugach Electric Associatio
n De
preciatio
n 13
6.
2012
MA PU
C DP
U 12‐25
Co
lumbia Gas of M
assachusetts
Depreciatio
n 13
7.
2012
TX
PUC
4009
4 El Paso Electric Com
pany
De
preciatio
n 13
8.
2012
ID PUC
IPC‐E‐12
Idaho Po
wer Com
pany
De
preciatio
n 13
9.
2012
PA
PUC
R‐20
12‐229
0597
PP
L Electric Utilities
Depreciatio
n 14
0.
2012
PA
PUC
R‐20
12‐231
1725
Ha
nover, Bo
rough of – Bureau of W
ater
Depreciatio
n 14
1.
2012
KY
PSC
20
12‐002
22
Louisville Gas and
Electric
Com
pany
De
preciatio
n 14
2.
2012
KY
PSC
20
12‐002
21
Kentucky Utilities Com
pany
De
preciatio
n 14
3.
2012
PA
PUC
R‐20
12‐228
5985
Pe
oples N
atural Gas Com
pany
De
preciatio
n 14
4.
2012
DC
PSC
Ca
se 108
7 Po
tomac Electric
Pow
er Com
pany
De
preciatio
n 14
5.
2012
OH PSC
12‐168
2‐EL‐AIR
Duke Ene
rgy Ohio (Electric)
Depreciatio
n 14
6.
2012
OH PSC
12‐168
5‐GA‐AIR
Duke Ene
rgy Ohio (Gas)
Depreciatio
n 14
7.
2012
PA
PUC
R‐20
12‐231
0366
Lancaster, City of –
Sew
er Fun
d De
preciatio
n 14
8.
2012
PA
PUC
R‐20
12‐232
1748
Co
lumbia Gas of P
ennsylvania
Depreciatio
n 14
9.
2012
FERC
ER
‐12‐26
81‐000
ITC Ho
ldings
Depreciatio
n 15
0.
2012
MO PSC
ER
‐201
2‐01
74
Kansas City
Pow
er and
Light
Depreciatio
n 15
1.
2012
MO PSC
ER
‐201
2‐01
75
KCPL Greater M
issou
ri Ope
ratio
ns Co.
Depreciatio
n 15
2.
2012
MO PSC
GO‐201
2‐03
63
Lacled
e Gas Com
pany
De
preciatio
n 15
3.
2012
MN PUC
G00
7,00
1/D‐12
‐533
Integrys – M
N Ene
rgy Re
source Group
De
preciatio
n 15
3.
2012
TX
PUC
Aqua
Texas
Depreciatio
n 15
5.
2012
PA
PUC
2012
‐233
6379
Yo
rk W
ater Com
pany
De
preciatio
n 15
6.
2013
NJ B
PU
ER12
1210
71
PHI Service Co.– Atlantic City
Electric
De
preciatio
n 15
7.
2013
KY
PSC
20
13‐001
67
Columbia Gas of K
entucky
Depreciatio
n 15
8.
2013
VA
St C
C 20
13‐000
20
Virginia Electric
and
Pow
er Co.
Depreciatio
n 15
9.
2013
IA Util Bd
2013
‐000
4 MidAm
erican
Ene
rgy Co
rporation
Depreciatio
n 16
0.
2013
PA
PUC
2013
‐235
5276
Pe
nnsylvania American
Water Co.
Depreciatio
n 16
1.
2013
NY PSC
13‐E‐003
0, 13‐G‐003
1,
13‐S‐003
2 Co
nsolidated
Edison of New
York
Depreciatio
n
162.
2013
PA
PUC
2013
‐235
5886
Pe
oples T
WP LLC
Depreciatio
n 16
3.
2013
TN
Reg Auth
12‐050
4 Tenn
essee Am
erican
Water
Depreciatio
n 16
4.
2013
ME PU
C 20
13‐168
Ce
ntral M
aine
Pow
er Com
pany
De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 12 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
165.
2013
DC
PSC
Ca
se 110
3 PH
I Service Co. – PEPCO
De
preciatio
n 16
6.
2013
WY PSC
2003
‐ER‐13
Ch
eyen
ne Light, Fue
l and
Pow
er Co.
Depreciatio
n 16
7.
2013
FERC
ER
13‐ ‐0
000
Kentucky Utilities
Depreciatio
n 16
8.
2013
FERC
ER
13‐ ‐0
000
MidAm
erican
Ene
rgy Co
mpany
De
preciatio
n 16
9.
2013
FERC
ER
13‐ ‐0
000
PPL Utilities
Depreciatio
n 17
0.
2013
PA
PUC
R‐20
13‐237
2129
Du
quesne
Light Com
pany
De
preciatio
n 17
1.
2013
NJ B
PU
ER12
1110
52
Jersey Cen
tral Pow
er and
Light Co.
Depreciatio
n 17
2.
2013
PA
PUC
R‐20
13‐239
0244
Be
thlehe
m, C
ity of –
Bureau of W
ater
Depreciatio
n 17
3.
2013
OK CC
UM 167
9 Oklahom
a, Pub
lic Service Com
pany
of
Depreciatio
n 17
4.
2013
IL CC
13‐050
0 Nicor Gas Com
pany
De
preciatio
n 17
5.
2013
WY PSC
2000
0‐42
7‐EA
‐13
PacifiC
orp
Depreciatio
n 17
6.
2013
UT PSC
13‐035
‐02
PacifiC
orp
Depreciatio
n 17
7.
2013
OR PU
C UM 164
7 PacifiC
orp
Depreciatio
n 17
8.
2013
PA
PUC
2013
‐235
0509
Du
bois, City
of
Depreciatio
n 17
9.
2014
IL CC
14‐022
4 North Sho
re Gas Com
pany
De
preciatio
n 18
0.
2014
FERC
ER
14‐
Duqu
esne
Light Com
pany
De
preciatio
n 18
1.
2014
SD
PUC
EL14
‐026
Black Hills Pow
er Com
pany
De
preciatio
n 18
2.
2014
WY PSC
2000
2‐91
‐ER‐14
Black Hills Pow
er Com
pany
De
preciatio
n 18
3.
2014
PA
PUC
2014
‐242
8304
Ha
nover, Bo
rough of – M
unicipal W
ater W
orks
Depreciatio
n 18
4.
2014
PA
PUC
2014
‐240
6274
Co
lumbia Gas of P
ennsylvania
Depreciatio
n 18
5.
2014
IL CC
14‐022
5 Pe
oples G
as Light and
Coke Co
mpany
De
preciatio
n 18
6.
2014
MO PSC
ER
‐201
4‐02
58
Ameren
Miss
ouri
Depreciatio
n 18
7.
2014
KS
CC
14‐BHC
G‐502
‐RTS
Black Hills Service Com
pany
De
preciatio
n 18
8.
2014
KS
CC
14‐BHC
G‐502
‐RTS
Black Hills Utility
Holdings
Depreciatio
n 18
9.
2014
KS
CC
14‐BHC
G‐502
‐RTS
Black Hills Kansas G
as
Depreciatio
n 19
0.
2014
PA
PUC
2014
‐241
8872
Lancaster, City of –
Bureau of W
ater
Depreciatio
n 19
1.
2014
WV PSC
14‐070
1‐E‐D
First E
nergy – Mon
Power/Potom
acEd
ison
De
preciatio
n 19
2 20
14
VA St C
C PU
C‐20
14‐000
45
Aqua
Virg
inia
Depreciatio
n 19
3.
2014
VA
St C
C PU
E‐20
13
Virginia American
De
preciatio
n 19
4.
2014
OK CC
PU
D201
4002
29
Oklahom
a Gas and
Electric
De
preciatio
n 19
5.
2014
OR PU
C UM16
79
Portland
Gen
eral Electric
De
preciatio
n 19
6.
2014
IN URC
Ca
use No. 445
76
Indianapolis Pow
er & Light
Depreciatio
n 19
7.
2014
MA DP
U
DPU. 14‐15
0 NSTAR
Gas
Depreciatio
n 19
8.
2014
CT
PURA
14
‐05‐06
Co
nnecticut Light and
Pow
er
Depreciatio
n
Rocky Mountain Power Exhibit No. 1 Page 13 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
199.
2014
MO PSC
ER
‐201
4‐03
70
Kansas City
Pow
er & Light
Depreciatio
n 20
0.
2014
KY
PSC
20
14‐003
71
Kentucky Utilities Com
pany
De
preciatio
n 20
1.
2014
KY
PSC
20
14‐003
72
Louisville Gas and
Electric
Com
pany
De
preciatio
n 20
2.
2015
PA
PUC
R‐20
15‐246
2723
United Water Pen
nsylvania Inc.
Depreciatio
n 20
3.
2015
PA
PUC
R‐20
15‐246
8056
Co
lumbia Gas of P
ennsylvania
Depreciatio
n 20
4.
2015
NY PSC
15‐E‐028
3/15
‐G‐028
4 New
York State Electric and
Gas Corpo
ratio
n De
preciatio
n 20
5.
2015
NY PSC
15‐E‐028
5/15
‐G‐028
6 Ro
chester G
as and
Electric
Corpo
ratio
n De
preciatio
n 20
6.
2015
MO PSC
WR‐20
15‐030
1/SR
‐201
5‐03
02
Missou
ri Am
erican
Water Com
pany
De
preciatio
n 20
7.
2015
OK CC
PU
D 20
1500
208
Oklahom
a, Pub
lic Service Com
pany
of
Depreciatio
n 20
8.
2015
WV PSC
15‐067
6‐W‐42T
West V
irginia American
Water Com
pany
De
preciatio
n 20
9.
2015
PA
PUC
2015
‐246
9275
PP
L Electric Utilities
Depreciatio
n 21
0.
2015
IN URC
Ca
use No. 446
88
Northern Indiana Pu
blic Service Com
pany
De
preciatio
n 21
1.
2015
OH PSC
14‐192
9‐EL‐RDR
First E
nergy‐Ohio Ed
ison/Cleveland Electric/
Toled
o Edison
Depreciatio
n
212.
2015
NM PRC
15
‐001
27‐UT
El Paso Electric
Depreciatio
n 21
3.
2015
TX
PUC
PUC‐44
941; SOAH
473
‐15‐52
57
El Paso Electric
Depreciatio
n 21
4.
2015
WI PSC
32
70‐DU‐104
Madiso
n Gas and
Electric
Com
pany
De
preciatio
n 21
5.
2015
OK CC
PU
D 20
1500
273
Oklahom
a Gas and
Electric
De
preciatio
n 21
6.
2015
KY
PSC
Do
c. No. 201
5‐00
418
Kentucky American
Water Com
pany
De
preciatio
n 21
7.
2015
NC UC
Doc. No. G‐5, Sub
565
Pu
blic Service Com
pany
of N
orth Carolina
Depreciatio
n 21
8.
2016
WA UTC
Do
cket UE‐17
Pu
get S
ound
Ene
rgy
Depreciatio
n 21
9.
2016
NY PSC
Case No. 16‐W‐013
0 Suez W
ater New
York, Inc.
Depreciatio
n 22
0.
2016
MO PSC
ER
‐201
6‐01
56
KCPL – Greater M
issou
ri De
preciatio
n 22
1.
2016
WI PSC
Wisc
onsin
Pub
lic Service Com
miss
ion
Depreciatio
n 22
2.
2016
KY
PSC
Ca
se No. 201
6‐00
026
Kentucky Utilities Com
pany
De
preciatio
n 22
3.
2016
KY
PSC
Ca
se No. 201
6‐00
027
Louisville Gas and
Electric
Com
pany
De
preciatio
n 22
4.
2016
OH PU
C Ca
se No. 16‐09
07‐W
W‐AIR
Aqua
Ohio
Depreciatio
n 22
5.
2016
MD PSC
Case 941
7 Co
lumbia Gas of M
aryland
Depreciatio
n 22
6.
2016
KY
PSC
20
16‐001
62
Columbia Gas of K
entucky
Depreciatio
n 22
7.
2016
DE
PSC
16
‐064
9 De
lmarva Pow
er and
Light Co. – Electric
De
preciatio
n 22
8.
2016
DE
PSC
16
‐065
0 De
lmarva Pow
er and
Light Co. – Gas
Depreciatio
n 22
9.
2016
NY PSC
Case 16‐G‐025
7 National Fue
l Gas Distrib
ution Co
rp – NY Div
Depreciatio
n 23
0.
2016
PA
PUC
R‐20
16‐253
7349
Metropo
litan
Edison Co
mpany
De
preciatio
n 23
1.
2016
PA
PUC
R‐20
16‐253
7352
Pe
nnsylvania Electric
Com
pany
De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 14 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
232.
2016
PA
PUC
R‐20
16‐253
7355
Pe
nnsylvania Pow
er Com
pany
De
preciatio
n 23
3.
2016
PA
PUC
R‐20
16‐253
7359
West P
enn Po
wer Com
pany
De
preciatio
n 23
4.
2016
PA
PUC
R‐20
16‐252
9660
Co
lumbia Gas of P
A De
preciatio
n 23
5.
2016
KY
PSC
Ca
se No. 201
6‐00
063
Kentucky Utilities / Louisville Gas & Electric
Co
Depreciatio
n 23
6.
2016
MO PSC
ER
‐201
6‐02
85
KCPL M
issou
ri De
preciatio
n23
7.
2016
AR
PSC
16
‐052
‐U
Oklahom
a Gas & Electric
Co
Depreciatio
n23
8.
2016
PSCW
66
80‐DU‐104
Wisc
onsin
Pow
er and
Light
Depreciatio
n23
9.
2016
ID PUC
IPC‐E‐16
‐23
Idaho Po
wer Com
pany
De
preciatio
n24
0.
2016
OR PU
C UM18
01
Idaho Po
wer Com
pany
De
preciatio
n 24
1.
2016
ILL CC
16
‐ MidAm
erican
Ene
rgy Co
mpany
De
preciatio
n24
2.
2016
KY
PSC
Ca
se No. 201
6‐00
370
Kentucky Utilities Com
pany
De
preciatio
n 24
3.
2016
KY
PSC
Ca
se No. 201
6‐00
371
Louisville Gas and
Electric
Com
pany
De
preciatio
n 24
4.
2016
IN URC
Indianapolis Pow
er & Light
Depreciatio
n 24
5.
2016
AL
RC
U‐16‐08
1 Ch
ugach Electric Associatio
n De
preciatio
n 24
6.
2017
MA DP
U
D.P.U. 17‐05
NSTAR
Electric
Com
pany
and
Western
Massachusetts Electric
Com
pany
De
preciatio
n
247.
2017
TX
PUC
PUC‐26
831, SOAH
973
‐17‐26
86
El Paso Electric Com
pany
De
preciatio
n 24
8.
2017
WA UT&
C UE‐17
033 and UG‐170
034
Puget S
ound
Ene
rgy
Depreciatio
n 24
9.
2017
OH PU
C Ca
se No. 17‐00
32‐EL‐AIR
Duke Ene
rgy Ohio
Depreciatio
n 25
0.
2017
VA
SCC
Ca
se No. PUE‐20
16‐004
13
Virginia Natural Gas, Inc.
Depreciatio
n 25
1.
2017
OK CC
Ca
se No. PUD2
0170
0151
Oklahom
a, Pub
lic Service Com
pany
of
Depreciatio
n 25
2.
2017
MD PSC
Case No. 944
7 Co
lumbia Gas of M
aryland
Depreciatio
n 25
3.
2017
NC UC
Docket No. E‐2, Sub
114
2 Du
ke Ene
rgy Progress
Depreciatio
n 25
4.
2017
VA
SCC
Ca
se No. PUR‐20
17‐000
90
Dominion Virginia Electric
and
Pow
er Com
pany
De
preciatio
n 25
5.
2017
FERC
ER
17‐116
2 MidAm
erican
Ene
rgy Co
mpany
De
preciatio
n 25
6.
2017
PA
PUC
R‐20
17‐259
5853
Pe
nnsylvania American
Water Com
pany
De
preciatio
n 25
7.
2017
OR PU
C UM18
09
Portland
Gen
eral Electric
De
preciatio
n 25
8.
2017
FERC
ER
17‐217
Jersey Cen
tral Pow
er & Light
Depreciatio
n 25
9.
2017
FERC
ER
17‐211
Mid‐Atla
ntic Interstate Transmiss
ion, LLC
Depreciatio
n 26
0.
2017
MN PUC
Docket No. G00
7/D‐17
‐442
Minne
sota Ene
rgy Re
sources C
orpo
ratio
n De
preciatio
n 26
1.
2017
IL CC
Docket No. 17‐01
24
Northern Illinois G
as Com
pany
De
preciatio
n 26
2.
2017
OR PU
C UM18
08
Northwest N
atural Gas Com
pany
De
preciatio
n 26
3.
2017
NY PSC
Case No. 17‐W‐052
8 SU
EZ W
ater Owego‐Nicho
ls De
preciatio
n 26
4.
2017
MO PSC
GR‐20
17‐021
5 Lacled
e Gas Com
pany
De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 15 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos
LIST OF CA
SES IN W
HICH
JOHN
J. SPA
NOS SU
BMITTED TESTIM
ONY, con
t.
Year
Jurisdiction
Docket No.
Client Utility
Subject
265.
2017
MO PSC
GR‐20
17‐021
6 Missou
ri Gas Ene
rgy
Depreciatio
n 26
6.
2017
ILL CC
Do
cket No. 17‐03
37
Illinois‐Am
erican
Water Com
pany
De
preciatio
n 26
7.
2017
FERC
Do
cket No. ER1
7‐___
PPL Electric Utilities Corpo
ratio
n De
preciatio
n 26
8.
2017
IN URC
Ca
use No. 449
88
Northern Indiana Pu
blic Service Com
pany
De
preciatio
n 26
9.
2017
NJ B
PU
BPU Docket N
o. W
R170
9098
5 New
Jersey American
Water Com
pany, Inc.
Depreciatio
n 27
0.
2017
RI PUC
Docket No. 480
0 SU
EZ W
ater Rho
de Island
De
preciatio
n 27
1.
2017
OK CC
Ca
use No. PUD 20
1700
496
Oklahom
a Gas and
Electric
Com
pany
De
preciatio
n 27
2.
2017
NJ B
PU
ER18
0100
29 & GR1
8010
030
Public Service Electric
and
Gas Com
pany
De
preciatio
n 27
3.
2017
NC Util Com
. Do
cket No. E‐7, SUB 11
46
Duke Ene
rgy Ca
rolinas, LLC
Depreciatio
n 27
4.
2017
KY
PSC
Ca
se No. 201
7‐00
321
Duke Ene
rgy Ke
ntucky, Inc.
Depreciatio
n 27
5.
2017
MA DP
U
D.P.U. 1
8‐40
Be
rkshire
Gas Com
pany
De
preciatio
n 27
6.
2018
IN IU
RC
Cause No. 449
92
Indiana‐Am
erican
Water Com
pany, Inc.
Depreciatio
n 27
7.
2018
IN IU
RC
Cause No. 450
29
Indianapolis Pow
er and
Light
Depreciatio
n 27
8.
2018
NC Util Com
. Do
cket No. W
‐218
, Sub
497
Aq
ua North Carolina, Inc.
Depreciatio
n 27
9.
2018
PA
PUC
Docket No. R‐201
8‐26
47577
Columbia Gas of P
ennsylvania, Inc.
Depreciatio
n 28
0.
2018
OR PU
C Do
cket UM 193
3 Av
ista Co
rporation
Depreciatio
n 28
1.
2018
WA UTC
Do
cket No. UE‐10
8167
Av
ista Co
rporation
Depreciatio
n 28
2.
2018
ID PUC
AVU‐E‐18‐03
, AVU
‐G‐18‐02
Av
ista Co
rporation
Depreciatio
n 28
3.
2018
IN URC
Ca
use No. 450
39
Citizen
s Energy Group
De
preciatio
n 28
4.
2018
FERC
Do
cket No. ER1
8‐
Duke Ene
rgy Progress
Depreciatio
n 28
5.
2018
PA
PUC
Docket No. R‐201
8‐
Duqu
esne
Light Com
pany
De
preciatio
n 28
6.
2018
MD PSC
Case No. 948
Co
lumbia Gas of M
aryland
Depreciatio
n28
7.
2018
MA DP
U
D.P.U. 18‐45
Co
lumbia Gas of M
assachusetts
Depreciatio
n28
8.
2018
OH PU
C Ca
se No. 18‐02
99‐GA‐ALT
Vectren Energy Delivery of Ohio
Depreciatio
n28
9.
2018
PA
PUC
Docket No. R‐201
8‐30
00834
SUEZ W
ater Pen
nsylvania Inc.
Depreciatio
n 29
0.
2018
MD PSC
Case No.
Maryland‐Am
erican
Water Com
pany
De
preciatio
n 29
1.
2018
PA
PUC
Docket No. R‐201
8‐30
00019
The Yo
rk W
ater Com
pany
De
preciatio
n
Rocky Mountain Power Exhibit No. 1 Page 16 of 16
Case No. PAC-E-18-08 Witness: John J. Spanos