Wash. Admin. Code § 194-37-180 - Documentation of financial path - Delivered cost
(1) The delivered cost of a resource includes
all direct and indirect costs associated with that resource being delivered to
the distribution system of a utility over the contract length or facility life
of the delivered resource. Direct and indirect costs may include operating and
capital expenses related to the delivered resource.
(2) Using the Uniform System of Accounts of
the Federal Energy Regulatory Commission (FERC) as an illustration, the
reported resource costs are expected to generally fall within, but not
necessarily be limited to, the following cost accounts:
Operating Expenses |
|
Accounts 500-557: |
Production Expense |
Account 565: |
Wholesale Wheeling Expense |
Accounts 920-935: |
Administrative and General Expense |
Account 408.1: |
Taxes Other than Federal Income Taxes |
Capital Expenses |
|
Accounts 403-407: |
Depreciation and Amortization Expense |
Accounts 427-431: |
Interest-Related Expenses |
(3) A
utility may include actual costs in order to equitably compare the costs of
eligible renewable resources and substitute resources. This may include the
actual costs of transmission, firming, shaping, integration, and project
specific development costs.
(4)
Utilities are encouraged to use the FERC system of accounts to document the
delivered cost of resources. Regardless of the accounting convention used,
utilities must document the delivered cost estimates for eligible renewable
resources and their associated substitute resources in a manner consistent with
generally accepted accounting standards.
Notes
Statutory Authority: RCW 19.285.080(2). 08-07-079, § 194-37-180, filed 3/18/08, effective 4/18/08.
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