HomeMy WebLinkAbout20080619AVU to Staff 103-105, 123-124, 135.pdfAvista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone 509-489-0500
Toll Free 800-727-9170
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Corp.
zaua Juri l 9 Aii 9= 23
June l8, 2008
Idaho Public Utilities Commission
472 W. Washington St.
Boise, il 83720-0074
Attn: Scott Woodbury
Deputy Attorney General
Re: Production Request of the Commission Staff in Case Nos. AVU-E-08-0l and
A VU-G-08-0l
Dear Mr. Woodbury,
Enclosed are an original and three copies of Avista's responses to IPUC Staffs production
requests in the above referenced docket. Included in this mailing are Avista's responses to
production requests 103-105, 123-124, & 135. The electronic versions of the responses were
emailed on 6/18/08 and are also being provided in electronic format on the CDs included in this
mailing.
If there are any questions regarding the enclosed information, please contact me at (509) 495-
8620 or via e-mail atpat.ehrbar(favistacorp.com
Sincerely,O~~
Patrick Ehrbar
Regulatory Analyst
Enclosures
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.
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AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
A VU-E-08-0l / A VU-G-08-0l
IPUC
Production Request
Staff-l03
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/16/2008
Liz Andrews / Tara Knox
Tara Knox
State & Federal Regulation
(509) 495-4325
REQUEST:
What would be the proposed rate increase if the proposed revenue requirement had been spread
among 2009 loads with associated revenues and the production/transmission asset adjustment
eliminated?
RESPONSE:
If 2009 loads were used to determine the proposed rates, not only would production and
transmission costs increase through the elimination of the production property adjustment, but
additional pro forma distribution and other costs would be included in the pro fonna results of
operations offsetting incremental base rate revenue from the additional customers and load which
theoretically results in the same rate increase.
The attached Excel worksheet (Staff PR l03-Attachment A.xls) contains an ilustrative example
of results of operations adjustments to capture additional costs necessary to have a matching with
2009 loads and customers resulting in the same overall rate increase. The following assumptions
were used in this ilustration:
l)Debt synchronization and revenue related expenses are computed using the same
factors as presented in Andrews Exhibit No. 13, Schedule 1.
Incremental general business revenue is computed by multiplying the increase in
loads between 2009 and 2007 by the 2007 normalized average base rate revenue
per kWh;
Incremental distribution operation and maintenance expenses, customer
accounting, customer service and information, sales, and administrative and
general operating expenses have all been escalated 1 % from the 2007 pro forma
values filed in the case to reflect a conservative representation of expected inflation
impacting non-labor costs;
Incremental distribution depreciation expense is computed at the composite rate for
the distribution functional group used in PF6 and PF7;
Incremental accumulated depreciation is computed at l.5 times the incremental
distribution depreciation expense to approximate 1 and Yi years;
Incremental accumulated deferred federal income tax is computed using the
weighted average relationship of ADFIT to plant additions in PF6 and PF7;
Incremental distribution plant in service is the value required, given the previous
computational relationships which results in the same percentage rate increase as
requested in the case.
2)
3)
4)
5)
6)
7)
Page 1 of2
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.
.
This ilustration shows how the proposed rate increase could remain l6.73% of general business
revenues or an average of 0.9428Ø per kWh spread among 2009 loads.
ifthe Company had filed a fully forecasted test year, many assumptions would have been included
regarding the 2009 customers. Estimated 2009 revenue at present rates computed from biling
detenninants assumed for the 2009 budget result in lower incremental revenue than the amount
shown in the ilustration (see response to Staff Production Request No. lOS). Additionally, the
New Revenue capital additions excluded from Pro Forma Capital Additions adjustments PF6 and
PF7 were greater than the amount shown in the ilustration. Also, the inflation assumption in the
ilustration is very conservative and in a fully forecasted test year would also have been applied to
non-resource production and transmission operating and maintenance costs. All of these factors
lead to the conclusion that if the Company had fied a fully forecasted test year spread over the
future test year biling detenninants, the proposed rate increase would have been higher.
Page 2 of2
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Case No. AVU-E-08-1 IPUC Production Request No. 103
A VISTA UTILITIES
ELECTRIC RESULTS OF OPERATION
IDAHO PRO FORMA RESULTS
TWELVE MONTHS ENDED DECEMBER 3 i, 2007
(OOO'S OF DOLLARS)
Illustrative Example 1
a d
REVENUES
.1 Total General Business $193,153 8,656 $201,809
2 Interdepartental Sales 117 117
3 Sales for Resale 28,162 28,162
4 Total Sales of Electricity 221,432 0 8,656 0 0 230,088
5 Other Revenue 3,227 1,550 4,777
6 Total Electric Revenue 224,659 1,550 8,656 0 0 234,865
EXPENSES
Production and Transmission
7 Operating Expenses 58,123 7,465 65,588
8 Purchased Power 66,026 66,026
9 Depreciation and Amortization 15,601 15,601
10 Taxes 4,729 4,729
Ii Total Production & Transmission 144,479 7,465 0 0 0 151,944
Distribution
12 Operating Expenses 8,537 85 8,622
13 Depreciation 9,159 391 9,550
14 Taxes 1,998 99 8 2,105
15 Total Distribution 19,694 0 99 485 0 20,278
16 Customer Accounting 3,291 19 33 3,343.17 Customer Servce & Information 1,518 15 1,533
18 Sales Expenses 276 3 279
Administrative & General
19 Operating Expenses 20,109 22 201 20,332
20 Depreciation 3,842 3,842
21 Taxes 102 102
22 Total Admin. & General 24,053 0 22 201 0 24,276
23 Total Electrc Expenses 193,31 i 7,465 139 737 0 201,652
24 OPERATING lNCOME BEFORE FIT 31,348 (5,915)8,517 (737)0 33,213
FEDERAL INCOME TAX
25 CUlTent Accrual 1,030 (2,070)2,981 (258)(356)1,327
26 DetelTed Income Taxes 3,076 3,076
27 Amortized Investment Tax Credit
29 NET OPERATING INCOME $27,242 ($3,845)$5,536 ($479)$356 $28,810
RATE BASE
PLANT IN SERVICE
30 Intangible $24,666 $24,666
31 Production 370,D5 15,426 385,521
32 Transmission 161,450 161,450
33 Distribution 364,366 14,025 378,391
34 General 55,533 55,533
35 Total Plant in Service 976,110 15,426 0 14,025 0 1,005,561
36 ACCUMULATED DEPRECIATION 332,478 587 333,065
37 ACCUM. PROVISION FOR AMORTIZA T 3,883 3,883
38 Total Accum. Depreciation & Amort.336,361 0 0 587 0 336,948.39 GAIN ON SALE OF BUILDlNG (301)(301)
40 DEFERRD TAXES (91,182)(302)(91,484)
41 TOTAL RATE BASE $548,266 $15,426 $0 $13,137 $0 $576,829
42 RATE OF RETURN 4.97%4.99%
StafCPR_1 03-Attachment A.xls Page 1 of 2
2007 Exclude Add Add Incremental 2009
Line Pro Forma Production Incremental Incremental Debt Interest Pro Forma
No.DESCRIPTION Total Property Adj Revenue Cost Adjustment Total
.
.
3,429,176
$0.009428
3,582,763
$0.009428
Normalized MWhs
Revenue Increase/kWh
Basic Assumptions
Incremental revenue calculated from the change in load times average base revenue per kWh from normalized
2007 revenue
Input capital addition amount required for equal % rate increase, Idaho New Revenue Capital Additions excluded
from PF6 and PF7 totaled approx $15,465
Depreciation Calculated using distribution depreciation expense composite rate, accumulated depreciation
estimated at 1.5 years times expense
Accumulated Deferred FIT is 2.15% of the plant addition from the relationship of plant additions to ADFIT in PF6
and PF7 workpapers
O&M and A&G inflation factor 1 %
Staff_PR_103-Altachment A.xls Page 2 of 2
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A VISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-l04
DATE PREPARD:
WITNSS:
RESPONDER:
DEP ARTMENT:
TELEPHONE:
06/16/2008
Liz Andrews 1 Tara Knox
Tara Knox
State & Federal Regulation
(509) 495-4325
REQUEST:
What was the incremental revenue requirement of adjusting the 2007 test year for production/transmission
rate base, expense and revenues through 2009?
RESPONSE:
The Company did not include any revenue requirement from production/transmission rate base, expense
or revenues through 2009. The Company did model power supply expenses (including sales for resale
revenues) to reflect normalized values with 2009 loads as well as generation and transmission capacity
consistent with capital investments expected to be complete by the end of 2008. Production and
transmission rate base was adjusted to reflect the investments modeled by power supply. Additionally,
known and measurable contract changes expected through 2009 were included in the power supply and
transmission pro forma adjustments. However, all production/ transmission rate base, expense and
revenues were reduced in the production property adjustment for the impact of expected 2009 loads versus
2007 normalized loads which effectively eliminàtes any incremental revenue requirement from the
aforementioned items.
The production property adjustment reduced revenue requirement by $7,8l9,000 in this case. At the
requested rates expected 2009 loads (compared to 2007 normalized loads) wil contrbute $7,8l9,000
incremental retail revenue for production and transmissions costs.
The purpose of utilizing 2009 loads in the power supply modeling is to provide a better matching of
expected costs of providing electricity during the time when rates wil be in effect. This allows the
authorized base power costs in the Power Cost Adjustment to be aligned with expected current loads
instead of loads that are two years outdated.
If the Company had reflected all costs through 2009, as discussed in the response to Staff Production
Request No. l03, the expected rate increase would have been greater.
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JURSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-lOS
DATE PREPARD:
WITNSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/17/2008
Brian Hirschkorn
Tara Knox 1 Scott Reid
State & Federal Regulation
(509) 495-4325
REQUEST:
What is the estimated additional retail revenue generated from proforming test year 2007 load to
2009 load?
RESPONSE:
2009 budgeted biling determinants for Idaho priced at present base rates results in 2009 pro forma
retail rate revenue of $20l,l43,496 compared to 2007 pro forma rate revenue of $l93,270,238
which implies incremental retail rate revenue of$7,873,258.
As explained in the response to Staff Production Request No. l03, a proper matching of2009 costs
with 2009 revenues would result in an increase to the Company's proposed revenue requirement.
.
.
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JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-l23
DATE PREPARD:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/1612008
Tara Knox
Scott Reid
State & Federal Regulation
(509) 495-4893
Please provide meter reading, biling, and other fixed monthly customer cost for electric and
natural gas customers. Show each category separately.
RESPONSE:
The attached file (StaffYR_l23-Attachment A.xls) provides a workup of the customer costs as
calculated in the electric and gas cost of service studies.
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.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JUSDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-l24
REQUEST:
DATE PREPARED:
WITNSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/1712008
Tara Knox
Tara Knox
State & Federal Regulation
(509) 495-4325
For the Company, what economy is realized with service to a customer taking both electrc and
natural gas service? In other words, how might each of the costs listed above be changed by
serving a customer with both electricity and natual gas?
RESPONSE:
The Company does not keep records intended to specifically identify these economies. Any
economies that do exist are proportionately shared between the electric and gas system by the use
of the number of customers allocation factor for common customer-related costs in FERC
Accounts 90l through 916 and the four-factor allocation factor for other common costs.
Since there are separate meters and services for electric and gas service (even if it occurs atthe
same premise) no economies occur for those costs. Likewise, a customer is twice as likely to need
call center services if they have both electric and gas services so no paricular economies occur for
the bulk of Account 903. Further, with the advent of advanced meter reading, no single premise
related economies occur for Account 902 as a trp to the premises is no longer required.
.
.
.
JURISDICTION:
CASE NO:
REQUESTER:
TYE:
REQUEST NO.:
REQUEST:
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMTION
IDAHO
A VU-E-08-0l 1 A VU-G-08-0l
IPUC
Production Request
Staff-l35
DATE PREPARD:
WITSS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
06/l7/2008
Liz Andrews
Tara Knox
State & Federal Regulation
(509) 495-4325
Please provide the estimate of the total Idaho jurisdictional amount of the Clark Fork PM&E
ex.penses for 2008 and for 2009 by category.
RESPONSE:
See attached worksheet (Staff PR 135-Attachment Axls) showing 2008 budget and 2009
forecast estimates for the Clark Fork PM&E expenses.
.
.
.
20
0
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