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UTC Case Docket Details
Docket Number 200857
| Docket Number | UE-200857 |
|---|---|
| Advice | |
| Company | Avista Corporation |
| DBA | Avista Utilities |
| Filing Type | Petition for Accounting Order |
| Industry (Code) | Electric (140) |
| Status | Closed |
| Lead Staff | Huang, Joanna (UTC) |
| Filed Date | 10/09/2020 |
| Effective Date | N/A |
| Summary | Petition for order authorizing the accounting treatment of depreciation and amortization rates for investment in software. |
Event History
- 05/20/2021 -- Approved (Commissioner Rendahl moved in Dockets UE-200857 and UG-200858, that the Commission issue an order granting the company petition for accounting treatment of depreciation and amortization rates for investment software subject to the following conditions: • The Company is required to report on the software details annually until the Company’s next depreciation study is approved by the Commission. The report must include but is not limited to: 1. A list of software projects placed into service with a useful life other than five years. 2. A brief narrative description of each project. 3. The capitalized cost components, useful lives assigned, and expected annual amortization expense. 4. Contract details including the total cost, payment terms, and amounts to be recorded as operating expense. 5. Avista is required to explicitly discuss individual software amortization in its next application to revise depreciation rates. Balasbas seconded the motion. The motion carrier (3:0). )
- 05/26/2021 -- Closed
- 05/20/2021 -- Open Meeting
- 10/09/2020 -- Pending
- 10/09/2020 -- Open