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Home My WebLink About20210818Avista to Staff 1 Attachment A.pdfExplanation: To record amortization associated with the residential and farm energy rate adjustment credit. To record interest on asset or liability balances. Seq. Co. FERC Ser. Jur. S.I. Debit Credit Comment 10 001 182345 - REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED WA DL 0.00 0.00 BPA RES EXCH PROG 20 001 254345 - BPA RES EXCH REGULATORY LIAB ED WA DL 653,344.94 0.00 BPA RES EXCH PROG 30 001 407450 - AMORT BPA RX ED WA DL 0.00 653,345.82 BPA RES EXCH PROG 40 001 419005 - INTEREST INC ON BPA RESIDENT EXCHG ZZ ZZ DL 0.00 0.00 BPA RES EXCH PROG 50 001 431005 - INTEREST EXP ON BPA RESIDENT EXCHG ZZ ZZ DL 0.88 0.00 BPA RES EXCH PROG 60 001 182345 - REGULATORY ASSET BPA RESIDENTIAL EXCHANGE ED ID D 0.00 83,995.69 BPA RES EXCH PROG 70 001 254345 - BPA RES EXCH REGULATORY LIAB ED ID DL 380,278.79 0.00 BPA RES EXCH PROG 80 001 407450 - AMORT BPA RX ED ID DL 0.00 295,470.20 BPA RES EXCH PROG 90 001 419005 - INTEREST INC ON BPA RESIDENT EXCHG ZZ ZZ DL 0.00 812.90 BPA RES EXCH PROG Totals:1,033,624.61 1,033,624.61 Prepared by Kord Parnell Reviewed by Approved for Entry Corporate Accounting use Only Date Date Date Page 1 of 1 Avista Corporation Journal Entry Journal: Team: Type: Category: Currency: 127-RESIDENT EXCH Last Saved by: Submitted by: Approved by: Kord Parnell Kord Parnell Printed 07/02/2021 at 11:01 AM Last Update: 07/02/2021 11:01 AM Approval Requested: 07/02/2021 11:01 AM Revenue-Financial Systems C DJ USD Effective Date: 202106 07/02/2021 07/02/2021 Staff_PR_001 Attachment A Page 1 of 14 Company FERC Service Code Rate making Jurisdiction Statistical Indicator Quantity Credit (GL Only entries)Comments 001 182345 ED WA DL 0.00 BPA RES EXCH PROG 001 182346 ED WA DL 0.00 BPA RES EXCH PROG 001 254345 ED WA DL 653,344.94 BPA RES EXCH PROG 001 254346 ED WA DL 0.00 BPA RES EXCH PROG 001 407450 ED WA DL 653,345.82 BPA RES EXCH PROG 001 419005 ZZ ZZ DL 0.00 BPA RES EXCH PROG 001 431005 ZZ ZZ DL 0.88 BPA RES EXCH PROG 001 182345 ED ID DL 83,995.69 BPA RES EXCH PROG 001 182346 ED ID DL 0.00 BPA RES EXCH PROG 001 254345 ED ID DL 380,278.79 BPA RES EXCH PROG 001 254346 ED ID DL 0.00 BPA RES EXCH PROG 001 407450 ED ID DL 295,470.20 BPA RES EXCH PROG 001 419005 ZZ ZZ DL 812.90 BPA RES EXCH PROG 001 431005 ZZ ZZ DL 0.00 BPA RES EXCH PROG 001 236010 ED WA DL CASH BOOK CODING ERROR CO 001 254345 ED ID DL CASH BOOK CODING ERROR CO Total WA 653,345.82 653,345.82 Total ID 380,278.79 380,278.79 Total ALL 1,033,624.61 1,033,624.61 F:\BPA REP\DJ 127 Resident Exchange\2021\202106\202106 JET TemplateJET 1 Of 1Staff_PR_001 Attachment A Page 2 of 14 Residential Exchange CreditJUNE 2021 WASHINGTON ELECTRIC 202106 Other Other Other OtherRegulatoryRegulatoryRegulatoryRegulatoryAssetsAssetsLiabilitiesLiabilities Interest InterestPrincipalInterestPrincipalInterestAmortizationIncomeExpense182345 ED WA 182346 ED WA 254345 ED WA 254346 ED WA 407450 ED WA 419005 ZZ ZZ 431005 ZZ ZZ Balance at 05.31.21 - - (35,022.01) - Cash Book receipt coding error - Credits received in current month (789,090.18) Subtotal account balances - - (824,112.19) - DJRES entries Adjustment to Credit - Record amortization 653,345.82 (653,345.82) Record interest (0.88) 0.88 Transfer balances - - Total DJRES entries - - 653,344.94 - (653,345.82) - 0.88 Balance at 06.30.21 - - (170,767.25) - (170,767.25)WA Net Balance F:\BPA REP\DJ 127 Resident Exchange\2021\202106\0621-WAWashington Staff_PR_001 Attachment A Page 3 of 14 AVISTA CORPORATION JUNE 2021 WASHINGTON ELECTRIC RESIDENTIAL & FARM ENERGY RATE ADJUSTMENT CREDIT 11/1/17 Rate Change Schedule Revenue Amt Total 0001 (652,852.26) 0002 (1,651.71) 0012 (15,583.33) 0022 (8,496.00) 0032 (6,059.13) 0048 (692.78) Schedule Totals (685,335.21) 0.9533230 (653,345.82) (653,345.82) Other schedules -21.00% DFIT Expense 137,202.62 Note: Actual revenue used for calculation of amortization due to proration month Staff_PR_001 Attachment A Page 4 of 14 Electric Revenue Report by Location by Billing Determinant Accounting Period: 202106 Billing Determinant: RIDER 59 Billing Determinant State Code Rate Schedule Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt ID 0001 0.00 0.00 ($285,299.69)0.00 0.00 ($2,203,822.07) ID 0012 0.00 0.00 ($6,688.20)0.00 0.00 ($56,673.48) ID 0022 0.00 0.00 ($1,695.86)0.00 0.00 ($12,993.80) ID 0032 0.00 0.00 ($3,156.44)0.00 0.00 ($7,874.10)ID 0048 0.00 0.00 ($249.45)0.00 0.00 ($1,509.21)WA 0001 0.00 0.00 ($652,852.26)0.00 0.00 ($5,003,037.45) WA 0002 0.00 0.00 ($1,651.71)0.00 0.00 ($15,011.45) WA 0012 0.00 0.00 ($15,583.33)0.00 0.00 ($130,262.91) WA 0022 0.00 0.00 ($8,496.00)0.00 0.00 ($64,141.81) WA 0032 0.00 0.00 ($6,059.13)0.00 0.00 ($15,574.17)WA 0048 0.00 0.00 ($692.78)0.00 0.00 ($4,171.27) Page 3 of 4 For Internal Use Only ID ($297,089.64)WA ($685,335.21)($982,424.85) Run Date: Jul 2, 2021 Data Source: Financial Reporting Overall - SummaryRIDER 59 - Summary F:\BPA REP\DJ 127 Resident Exchange\2021\202106\0621-WAElectric2Staff_PR_001 Attachment A Page 5 of 14 AVISTA CORPORATION JUNE 2021 WASHINGTON ELECTRIC RESIDENTIAL & FARM ENERGY RATE ADJUSTMENT CREDIT Interest calculation 0.03%0.0025% Account 254345.ED.WA Balance at 05.31.21 (35,022.01) Staff_PR_001 Attachment A Page 6 of 14 Staff_PR_001 Attachment A Page 7 of 14 6789679978:8; <=;8=86;7>?;@A:;9 >8; :B:C?>8;C? D6C?8;:B<79<89;<@8?D9@;9C> >;9@8C?=AD>@D<D;::;DD9;D:9 jklminopqopimkormmrstrkltuvprlxwwtykllkorijtqozirt{|i }}~~ ‚ƒ„ƒ ƒ † ‡ ‡ ‡ ‡ ‡ˆ†‡‡ ‡ ‡ ‡ Š ‡‡‡ ‚„‡‡‡ ‡ ‡ ‡ƒ ‚„ ‹ ‡Œ ! ‡Ž ‡ ‡ ‡ ‡ ‡‡ ƒ Staff_PR_001 Attachment A Page 8 of 14 !"#$%&'()*+,-./ 01223 2 4 156789:;<=>?<:>>8@:=@A>96:=B789:C>D9==>@><?<:>E<896BFIJKL%!!M%#% !N N S%$R!# !N T&%URVWWXSP!%!% !RYR!Z S%Q&R[!R SRQ$&Q%#% !Q]^N](N*( T_NSSO&P QP!R SVL`a"OVSSS^bc]]b]]]X]]]^N]*N*( T_NSSO&P QP!R SVL`a"OVSSS-b]]]b]]]X]]]^N]+N*( T_NSSO&P QP!R SVL`a"OVSSS*b-]]b]]]X]]]^N].N*( T_NSSO&P QP!R SVL`a"OVSSS(]]b]]]X]]]^N],N*( T_NSSO&P QP!R SVL`a"OVSSS*]]b]]]X]]]^N*(N*( T_NSSO&P QP!R SVL`a"OVSSS*b]]^N*+N*( T_NSSO&P QP!R SVL`a"OVSSS(b,]]b]]]X]]]^N*dN*( T_NSSO&P QP!R SVL`a"OVSSS.b(]^N*cN*( T_NSSO&P QP!R SVL`a"OVSSS^b-]^N*,N*( T_NSSO&P QP!R SVL`a"OVSSSdb]]^N+]N*( T_NSSO&P QP!R SVL`a"OVSSS-b*h 2 4 10k / 4 l m1n 1nH Glf 3 G l01 0 G l01 0+]b*]*((X+. ]X]+]q ]X]+]q!RYR!Z LrP&%Q s&R% tP&u%!vPM%wxy SRYRU% U# ! Lrz z02 {| }}}{~\%R Y%Q! (X+^,+((X+. -{| }}}}{~ z02hGfG}k / 4 l m1n 1nH Glf 3 G l01 0 G l01 0+]b*]*(((X,( ]X](]q ]X](]q!RYR!Z LrP&%Q s&R% tP&u%!vPM%wxy SRYRU% U# ! Lrz z02 { mk{~ m\%U%#[!R w^bc]]b]]]X]]]]]y w^bc]]b]]]X]]y ^b,]\%R Y%Q! ((X,(]]]((X,( ^b,]\%U%#[!R w-b]]]b]]]X]]]]]y w-b]]]b]]]X]]y *b,] Staff_PR_001 Attachment A Page 9 of 14 Residential Exchange CreditJUNE 2021 IDAHO ELECTRIC 202106 Other Other Other OtherRegulatoryRegulatoryRegulatoryRegulatoryAssetsAssetsLiabilitiesLiabilities Interest InterestPrincipalInterestPrincipalInterestAmortizationIncomeExpense182345 ED ID 182346 ED ID 254345 ED ID 254346 ED ID 407450 ED ID 419005 ZZ ZZ 431005 ZZ ZZ Balance at 05.31.21 487,730.25 - - - Cash Book receipt coding error - (380,278.79) Subtotal account balances 487,730.25 - (380,278.79) - DJRES entries - - - - Record amortization 295,470.20 (295,470.20) Record interest 812.90 (812.90) - Transfer balances (83,995.69) 83,995.69 Total DJRES entries (83,995.69) - 380,278.79 - (295,470.20) (812.90) - Balance at 06.30.21 403,734.56 - - - 403,734.56 ID Net Balance F:\BPA REP\DJ 127 Resident Exchange\2021\202106\0621-IDIdaho Staff_PR_001 Attachment A Page 10 of 14 AVISTA CORPORATION JUNE 2021 IDAHO ELECTRIC RESIDENTIAL & FARM ENERGY RATE ADJUSTMENT CREDIT10/1/19 Rate Change Schedule Revenue Amt Total 0001 (285,299.69)$ 0012 (6,688.20)$ 0022 (1,695.86)$ 0032 (3,156.44)$ 0048 (249.45)$ Schedule Totals (297,089.64) NOI Rate 0.994549 Schedules Not Subject to Credit (295,470.20) (295,470.20) Staff_PR_001 Attachment A Page 11 of 14 Electric Revenue Report by Location by Billing Determinant Accounting Period: 202106 Billing Determinant: RIDER 59 Billing Determinant State Code Rate Schedule Meter Qty Usage Qty Revenue Amt YTD Meter Qty YTD Usage YTD Revenue Amt ID 0001 0.00 0.00 ($285,299.69)0.00 0.00 ($2,203,822.07) ID 0012 0.00 0.00 ($6,688.20)0.00 0.00 ($56,673.48) ID 0022 0.00 0.00 ($1,695.86)0.00 0.00 ($12,993.80) ID 0032 0.00 0.00 ($3,156.44)0.00 0.00 ($7,874.10)ID 0048 0.00 0.00 ($249.45)0.00 0.00 ($1,509.21)WA 0001 0.00 0.00 ($652,852.26)0.00 0.00 ($5,003,037.45) WA 0002 0.00 0.00 ($1,651.71)0.00 0.00 ($15,011.45) WA 0012 0.00 0.00 ($15,583.33)0.00 0.00 ($130,262.91) WA 0022 0.00 0.00 ($8,496.00)0.00 0.00 ($64,141.81) WA 0032 0.00 0.00 ($6,059.13)0.00 0.00 ($15,574.17)WA 0048 0.00 0.00 ($692.78)0.00 0.00 ($4,171.27) Page 3 of 4 For Internal Use Only ID ($297,089.64)WA ($685,335.21)($982,424.85) Run Date: Jul 2, 2021 Data Source: Financial Reporting Overall - SummaryRIDER 59 - Summary F:\BPA REP\DJ 127 Resident Exchange\2021\202106\0621-IDElectric2Staff_PR_001 Attachment A Page 12 of 14 AVISTA CORPORATION JUNE 2021 IDAHO ELECTRIC RESIDENTIAL & FARM ENERGY RATE ADJUSTMENT CREDIT Interest calculation 1.00%/12=0.16667% Account 254345.ED.ID Balance at 05.31.21 487,730.25 Interest Balance at 06.30.21 812.90 Staff_PR_001 Attachment A Page 13 of 14 Staff_PR_001 Attachment A Page 14 of 14