20210415Avista to Staff 25 REVISED.pdf

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 04/12/2021
CASE NO: AVU-E-21-01/AVU-G-21-01 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Tia Benjamin
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-025 REVISED TELEPHONE: [phone]

REQUEST:

Please provide the following direct labor related information as recorded for the twelve months
ended December 31, 2018 through 2020. Information, where applicable, should be listed by O&M
expense, other expense, construction and other account groups (listed by functional categories,
i.e., generation, transmission, distribution, customer, A&G, etc.). Please provide the information
on a system-wide basis, and on an Idaho electric and Idaho gas jurisdiction basis. The response
should include wages and salaries for each employee category (officer, exempt, non-exempt, and
union), paid time-off, overtime, bonuses, incentive pay, and overheads for pension, benefits, and
payroll taxes. Please also include average and year-end number of employees by employee
category. Include part-time and temporary employees as full-time equivalents.

REVISED RESPONSE:
Attached, please see Staff-025 Revised Attachment D – Revised 3.01 Non-Executive Labor
Adjustment file. In the previous version, the calculation inadvertently removed the Washington
direct portion of the cost rather than the Idaho direct portion in the calculation for the removal of
the Executive labor from the calculation. This will revise the adjustment as shown in the below
table, increasing Idaho electric expense by $4,326.00 and Idaho gas expense by $2,084.00.

Adjustment Total removing
WA Direct Executive
expenses
Adjustment Total
removing ID Direct
Executive expenses
Increase to total
adjustment
2021 2022 2021 2022 2021 2022
Electric 1,938,745 921,538 1,942,114

923,161 3,369

1,623
Gas

643,299 305,264

644,256

305,725

957

461
Total 4,326 2,084

ORIGINAL RESPONSE:
Please see Staff_PR_025 Attachment A for 2018-2020 total labor and benefit charges for System
Electric and System natural gas.1 Data is provided by report category (capital, O&M,
non-operating, etc.), by functional category (Administrative and General, Distribution,
Transmission, etc.) and by expenditure type (loading, overtime, paid time off, regular labor). Data
is not readily available by employee category. Please note benefit compensation is an overhead
loader which is applied to the general ledger account the labor costs originate from.

1 Please see Andrews workpapers (1.00) Results of Operations and Allocation Factors for the Idaho Electric and Idaho
Natural Gas allocation factors.
RECEIVED
2021April 15, AM 3:44
IDAHO PUBLIC
UTILITIES COMMISSION

Please see Staff_PR_025 Attachment B for 2018-2020 incentive compensation (actual paid). Data
is provided by report category and employee group (executive, non-executive, exempt, union).

Please see Staff_PR_025 Attachment C for the year-end employees by type, and report category
on a system basis. Please note the Full Time Equivalents (FTE) are calculated based on total hours
for the year divided by 2080. The Company’s general ledger system does not track employees by
FTE.