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Home My WebLink About20230815Technical Hearing Exhibits.pdfBEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION ) OF AVISTA CORPORATION FOR THE )CASE NO.AVU-E-23-01 AUTHORITY TO INCREASE ITS RATES )CASE NO.AVU-G-23-01 AND CHARGES FOR ELECTRIC AND ) NATURAL GAS SERVICE TO ELECTRIC ) AND NATURAL GAS CUSTOMERS IN THE ) STATE OF IDAHO ) EXHIBITS BEFORE COMMISSIONER ERIC ANDERSON (Presiding) COMMISSIONER JOHN HAMMOND COMMISSIONER EDWARD LODGE PLACE:Commission Hearing Room 11331 West Chinden Blvd.Building 8,Suite 201-A Boise,Idaho DATE:August 2,2023 VOLUME IV -Pages 32 -295 CSB REPORTINGORIGINALCertgiedShorthandReporters PostOfficeBox9774 Boise,Idaho 83707 Reporter:esbreportinfälyahoo.com Constance Bucy,Ph:208-890-5198 CSR RECElVEDWednesday,July 12 2023 11 30:58 AM IDAHO PUBLICUTILITIESCOMMISEIONDAVIDJ.MEYER VICE PRESIDENT AND CHIEF COUNSEL FORREGULATORY&GOVERNMENTAL AFFAIRSAVISTACORPORATION P.O.BOX 3727 1411 EAST MISSION AVENUE SPOKANE,WASHINGTON99220-3727TELEPHONE:(509)495-4316 DAVID.MEYER@AVISTACORP.COM BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION )CASE NO.AVU-E-23-01OFAVISTACORPORATIONFORTHE)CASE NO.AVU-G-23-01AUTHORITYTOINCREASEITSRATES)AND CHARGES FOR ELECTRIC AND )EXHIBIT NO.19NATURALGASSERVICETOELECTRIC)OFANDNATURALGASCUSTOMERSINTHE)ELIZABETH M.ANDREWSSTATEOFIDAHO) FOR AVISTA CORPORATION (ELECTRIC AND NATURAL GAS) EXHIBIT ATTACHMENT1 EXHIBIT 19 David J.Meyer,Esq. Vice President and Chief Counsel of Regulatory and Governmental AffairsAvistaCorporation 1411 E.Mission Avenue P.O.Box 3727 Spokane,Washington 99220 Phone:(509)495-4316 Chris Burdin Deputy Attorney General Idaho Public Utilities Commission Staff P.O.Box 83720 Boise,ID 83720-0074 Phone:(208)334-0357,Fax:(208)334-3762 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION )OF AVISTA CORPORATION FOR )CASE NO.AVU-E-23-01AUTHORITYTOINCREASEITSRATES)AVU-G-23-01ANDCHARGESFORELECTRICAND)NATURAL GAS SERVICE TO ELECTRIC )AND NATURAL GAS CUSTOMERS IN )STIPULATION AND SETTLEMENTTHESTATEOFIDAHO) This Stipulation and Settlement ("Stipulation")is entered into by and among Avista Corporation,doing business as Avista Utilities ("Avista"or "Company"),the Staff of the Idaho Public Utilities Commission ("Staff'),Clearwater Paper Corporation ("Clearwater"),Idaho Forest Group,LLC ("Idaho Forest"),and Walmart Inc.These entities are collectively referred to as the "Settling Parties"and singularly as a "Settling Party."The remaining parties,the Idaho Conservation League /NW Energy Coalition ("ICL/NWEC"),do not join in the Settlement.The Settling Parties understand this Stipulation is subject to approval by the Idaho Public Utilities Commission ("IPUC"or the "Commission"). ATTACHMENT 1 EXHIBIT 19 I.INTRODUCTION 1.The terms and conditions ofthis Stipulationare set forth herein.The Settling Parties agreethat this Stipulation represents a fair,just,and reasonable compromise of all the issues raised in the proceeding,is in the public interest,and its acceptance by the Commission represents a reasonable resolution of the multiple issues identified in this case.The Settling Parties,therefore, recommend that the Commission,in accordance with RP 274,approve the Stipulation and all of its terms and conditions without material change or condition. II.BACKGROUND 2.On February 1,2023,Avista filed an Application with the Commission for authorityto increase revenue effective September 1,2023,and September 1,2024,for electric and natural gas service in Idaho.The Company proposed a "Two-Year Rate Plan"with an increase in electric base revenue of $37.5 million or 13.6%for "Rate Year 1",and $13.2 million or 4.2%for "Rate Year 2".'With regard to natural gas,the Company proposed an increase in base revenue of $2.8 or 6.0%for "Rate Year 1",and $120,000 or 0.3%for "Rate Year 2".By Order No.35684, dated February 21,2023,the Commission provided Notice of the Application and set an intervention deadline for interested persons and parties to intervene in the case. 3.Petitions to intervene in this proceeding were filed by Clearwater,Idaho Forest, Walmart Inc.,and ICL/NWEC.The Commission granted these interventions in IPUC Order Nos, 35704,35713 and 35719. 4.A settlement conference was noticed and held on June 1,2023.All Parties attended, whether in person or virtually.As a compromise of positions in this case,and for other consideration as set forth below,the Settling Parties agree to the followingterms: I "Rate Year 1"is defined as September 1,2023 through August 31,2024."Rate Year 2"is defined as September 1,2024 through August 31,2025. ATTACHMENT 1 EXHIBIT 19 III.TERMS OF THE STIPULATION AND SETTLEMENT 5.Overview of Settlement and Revenue Requirement.The Settling Parties agree that Avista should be allowed to implement revised tariff schedules designed to increase annual base electric revenues by $22,134,000,or 8.03%,effective September l,2023,and increase base revenues by $4,305,000,or 1.37%,effective September 1,2024.For natural gas,the Settling Parties agree that Avista should be allowed to increase natural gas base revenue by $1,252,000,or 2.71%,effective September 1,2023,and increase base revenues $3,000,or 0.0 1%,effective September 1,2024. 6.Cost of Capital.The Settling Parties agree to a 9.4 percent return on equity,with a 50.0 percent common equity ratio.The capital structure and resulting rate of return is as set forth below: Capital Weighted Component Structure Cost Cost Total Debt 50.00%4.97%2.49% CommonEquity 50.00%9.40%4.70% Total 100.00%7.19% A.ELECTRIC REVENUE REQUIREMENT 7.Overview of Electric Revenue Requirement (September 1,2023)[Rate Year 1]. Below is a summary table and descriptions of the electric revenue requirement components agreed to by the Settling Parties,effective September 1,2023: ATTACHMENT 1 EXHIBIT 19 Table No.1 SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT EFFECTIVE SEPTEMBER1,2023 (000s of Dollars) Revenue Requirement Rate BaseAmountasFiled:$37,462 $1,034,938 Adjustments: a.)Cost of Capital $(5,343) b.)Remove 2024 AMA Capital Additions $(3,051)$(17,554) c.)Revise Wildfire Deferral Amortizations $(2,062)d.)Remove Officer Incentives and 2023 Officer Labor Increases $(418) e.)Remove 2024 Union and Non-Union Labor Increases $(516) f.)Update Regulatory Assessment Fee and Conversion Factor $(4) g.)Remove Pro Forma 401K Expenses $(41) h.)Remove Escalated Miscellaneous O&M Expense $(2,560) i.)Remove Pro Forma WRAP Expenses $(121)j.)Restate Net Pro Forma Power Supply Expense $(500)k.)Adjust Pro Forma Insurance Expense $(298) I.)Miscellaneous Adjustments:Board of Director expenses,Fee Free expense $(414)$(59) adjustment,cell phone savings,O&M expense,removal of Sandpoint Weatherization loans and reclassification of other administrative and general expenses. Adjusted Amounts Effective September 1,2021 $22,134 $1,017,325 a.Cost of Capital.As previously described (see ¶6 above).This adjustment reduces the overall revenue requirement by $5.343 million. b.Remove 2024 AMA Capital Additions.This adjustment removes the Company's capital additions beyond August 31,2023,included by the Company for Rate Year 1, reflecting only plant investment prior to the September 1,2023,effective date.This adjustment decreases the overall revenue requirement by $3.051 million and reduces net rate base by $17.554 million. c.Revise Wildfire Deferral Amortizations.This adjustment revises the Company's proposed amortization of its two Wildfire Regulatory Deferred Asset balances:1) Wildfire Resiliency Plan Expense Deferral and 2)Wildfire Expense Balancing Account deferral,for the period July 1,2020 through September 30,2022 of $8.2 million,from a two (2)year amortization to a four (4)year amortization.This adjustment reduces the ATTACHMENT 1 EXHIBIT 19 overall revenue requirement by $2.062 million.See Wildfire Balancing Account discussion at¶l3 below. d.Remove Officer Incentives and 2023 Officer Labor.Reflects the removal of officer incentives and 2023 incremental officer labor proposed by the Company.This adjustment decreases the overall revenue requirement by $418,000. e.Remove 2024 Union and Non-Union Labor Increases.This adjustment removes 2024 union and non-union labor increases included by the Company,reflecting 2023 labor increases for union and non-union employees.This adjustment decreases the overall revenue requirement by $516,000. f.Update Regulatory Assessment Fee and Conversion Factor.This adjustment reflects the April 2023 adjusted IPUC Regulatory Assessment Fee,per Order No.35743,of 0.001982,and the impact on the Company's Conversion Factor.This adjustment decreases the overall revenue requirement by $4,000. g.Remove Pro Forma 40lK expenses.This adjustment removes certain pro formed 401K expenses,leaving those actual 401K expenses per the filed historical test period.This adjustment decreases the overall revenue requirement by $41,000. h.Remove Escalated Miscellaneous O&M Expenses.This adjustment removes the escalated O&M expense pro formed by the Company.This adjustment decreases the overall revenue requirement by $2.56 million. i.Remove Pro Forma WRAP Expenses.This adjustment removes the pro formed Western Regional Adequacy Program (WRAP)expenses included by the Company. This adjustment decreases the overall revenue requirement by $121,000. ATTACHMENT 1 EXHIBIT 19 j.Restate Net Power Supply Expense.This adjustment revises net power supply costs as discussed below,decreasing the overall revenue requirement by $500,000.See Power Cost Adjustment (PCA)discussion at ¶ll below. i.Authorized Net Power Supply.The Settling Parties agree to leave system net power supply expense as approved in Case No.AVU-E-21-01 totaling $149,279,000,adjusted to reflect items ii.and iii below,resulting in a revised system net power supply expense of $177,585,000.Idaho's share of net power supply costs reflects a production and transmission (P/T)ratio of 34.47%. ii.Palouse and Rattlesnake Flat Wind.The Settling Parties agree to include the Palouse Wind2 and Rattlesnake Flat Wind 3 Power Purchase Agreements ("PPA")in base rates at 90%.90%of actual net power costs for these projects will then be compared to this 90%base amount to calculate the base-to-actual difference that will be reflected in the PCA mechanism.This adjustment increases system net power supply expense $29,313,000. iii.Remove Columbia Basin Hydro Transmission Costs.Remove cost of Columbia Basin Hydro Transmission costs.This adjustment decreases system net power supply expense by $1,007,000.See PCA discussion at ¶ll below. k.Pro Forma Insurance Expense.This adjustment reducespro formed insurance expense for certain escalated assumptions used to calculate Rate Year 1 insurance expense 2 The Palouse Wind PPA is a 30-year contract that was executed in 2011 by the Company who purchases all of its output (105 MW nameplate capacity)and environmental attributes.The project began commercial operation inDecember2012. 'The Rattlesnake Flat Wind PPA is a 20-year contract which consists of 50 Siemen's S-129 2.9 MW wind turbineswithatotalcapacityofapproximately145MW's.The project began commercial operation in December 2020. ATTACHMENT 1 EXHIBIT 19 levels.This adjustment decreases the overall revenue requirement by $298,000.See Insurance Balancing Account discussion at ¶l5 below. l.Miscellaneous Adjustments.Reflects the net change in operating expenses related to: 1)removing Board of Director expenses and fees ($242,000);2)including cell phone savings ($36,000);3)removing pro forma Fee Free expense ($27,000);4)removal of historical Sandpoint Weatherization loanS4 ($5,000 expense and $59,000 rate base); and removal of other miscellaneous transmission O&M expenses associated with the Company's Wildfire Open Access Transmission Tariff ($102,000)and A&G expenses ($2,000).The net effect of this adjustment decreases the overall revenue requirement by $414,000 and rate base by $59,000. 8.Overview of Electric Revenue Requirement (September 1,2024)[Rate Year 2]. Below is a summary table and descriptions of the incremental electric revenue requirement components agreed to by the Settling Parties effective September 1,2024: 4 Sandpoint weatherization loans relate to weatherization and DSM investment included in rate base (FERC account124.350).Beginning in July 1994,accumulation of allowance for funds used to conserve energy (AFUCE)ceased onelectricDSMandfullamortizationbeganonthebalancebasedonthemeasurelivesoftheinvestment.Beginning in1995,the amortization rates were accelerated to achieve a 14-year weighted average amortization period,which wascompletedin2010.Remaining as an Idaho rate base item is the weatherization loan balance of approximately $59,000. ATTACHMENT 1 EXHIBIT 19 Table No.2 EFFECTIVE SEPTEMBER 1,2024 (000s ofDollars) Revenue Requirement Rate BaseRateBaseAmountEifectiveSeptember1,2023 $1,017,325IncrementalRevenueAdjustmenttoSeptember1,2023 Rate Change (see Table No.1): a.)Add Incremental 2023/2024 Related Capital and Expenses: i.AMA 2024 Capital Additions $4,888 $17,554 ii.Property Tax Expense $706 iii.2024 Union Labor Increase $410 iv.Employee Benefits $255 v.2024 Growth Revenue $(1,939) vi.Revise Colstrip/CS2 Major Maintenance Expense $247 vii.Remove Expiring Fee Free Amortization Expense $(97) viii.Miscellaneous Other Expense Offsets $(165)September 1,2024 Incremental Revenue Adjustment and Rate BaseAmount(above September 1,2023 Rate Change -see Table No.1)$4,305 $1,034,879 a.Add Incremental 2023/2024 Related Capital and Expenses to Rate Year 2 (incremental above Rate Year 1). i.AMA 2024 Capital Additions.Includes capital additions from September 1, 2023 through August 31,2024 on an AMA basis,prior to the Rate Year 2 September 1,2024,effective date.This adjustment increases the overall revenue requirement by $4.888 million and increases net rate base by $17.554 million. ii.Property Tax Expense.Includes incremental property tax expense above Rate Year 1 levels,associated with 2023 capital additions.This adjustment increases the overall revenue requirement by $706,000. iii.2024 Union Labor Increases.Includes the 2024 union annualized labor increases.This adjustment increases the overall revenue requirement by $410,000. ATTACHMENT 1 EXHIBIT 19 iv.Employee Benefits.Includes 2024 incremental employee benefit expenses above Rate Year l levels.This adjustment increases the overall revenue requirement by $255,000. v.2024 Growth Revenue.Reflects the 2024 incremental revenue associated with 2024 growth capital,matching the inclusion of 2024 capital investment.This adjustment decreases the overall revenue requirement by $1,939,000. vi.Colstrip/CS2 Major Maintenance.Revises the Colstrip/CS2 Major Maintenance expense level included in Rate Year 1 to reflect the revised expense for Rate Year 2.This adjusts maintenance expense to one-third of each amount deferred for calendar years 2022 through 2024.This adjustment increases the overall revenue requirement by $247,000. vii.Fee Free Expense.Reflects the removal of the expiring Fee Free Amortization and expense at August 31,2024.This adjustment decreases the overall revenue requirement by $97,000. viii.Miscellaneous O&M Expense.Reflects an agreed-to reduction of O&M expense.This adjustment decreases the overall revenue requirement by $165,000. B.NATURAL GAS REVENUE REQUIREMENT 9.Overview of Natural Gas Revenue Requirement (September 1,2023)[Rate Year 11.Below is a summary table and descriptions of the natural gas revenue requirement components agreed to by the Settling Parties effective September 1,2023: ATTACHMENT1 EXHIBIT 19 Table No.3 SUMMARY TABLE OF ADJUSTMENTSTO NATURAL GAS REVENUE REQUIREMENT EFFECTIVE SEPTEMBER 1,2023 (000s of Dollars) Revenue Requirement Rate BaseAmountasFiled:$2,771 $206,562Adjustments: a.)Cost of Capital $(1,066) b.)Remove 2024 AMA Capital Additions $(142)$(2,978)c.)Remove Officer Incentives and 2023 Officer Labor Increases $(98) d.)Remove 2024 Union and Non-Union Labor Increases $(115)e.)Update Regulatory Assessment Fee and Conversion Factor $(1) f.)Remove Pro Forma 401K Expenses $(10) g.)Miscellaneous Adjustments:Board of Director expenses,Fee Free expenses,$(87) cell phone savings,and injuries and damages expenses. Adjusted Amounts Effective September 1,2023 $1,252 $203,584 a.Cost of Capital.As previously described (see ¶6 above).This adjustment reduces the overall revenue requirement by $1.066 million. b.Remove 2024 AMA Capital Additions.This adjustment removes the Company's capital additions beyond August 31,2023,included by the Company for Rate Year 1, reflecting only plant investment prior to the September 1,2023,effective date.This adjustment decreases the overall revenue requirement by $142,000 and reduces net rate base by $2.978 million. c.Remove Officer Incentives and 2023 Officer Labor.Reflects the removal of officer incentives and 2023 incremental officer labor proposed by the Company.This adjustment decreases the overall revenue requirement by $98,000. d.Remove 2024 Union and Non-Union Labor Increases.This adjustment removes 2024 union and non-union labor increases included by the Company,reflecting 2023 labor increases for union and non-union employees.This adjustment decreases the overall revenue requirement by $115,000. ATTACHMENT 1 EXHIBIT 19 e.Update Regulatory Assessment Fee and Conversion Factor.This adjustment reflects the April 2023 adjusted IPUC Regulatory Assessment Fee,per Order No.35743,of .001982,and the impact on the Company's Conversion Factor.This adjustment decreases the overall revenue requirement by $1,000. f.Remove Pro Forma 40 1K expenses.This adjustment removes certain pro formed 40 lK expenses,leaving those actual 401K expenses per the filed historical test period.This adjustment decreases the overall revenue requirement by $10,000. g.Miscellaneous Adjustments.Reflects the net change in operating expenses related to: 1)removing Board of Director expenses and fees ($60,000);2)including cell phone savings ($6,000);3)removing pro forma Fee Free expense ($18,000);and 4)injuries and damages 6-year average expense ($3,000).The net effect of this adjustment decreases the overall revenue requirement by $87,000. 10.Overview of Natural Gas Revenue Requirement (September 1,2024)[Rate Year 21.Below is a summary table and descriptions of the incremental Natural Gas revenue requirement components agreed to by the Settling Parties effective September 1,2024: Table No.4 SUMMARY TABLE OF ADJUSTMENTS TO NATURAL GAS REVENUE REQUIREMENT EFFECTIVE SEPTEMBER 1,2024 (000s of Dollars) Revenue Requirement Rate Base Rate Base Amount Effective September 1,2024 $203,584 Incremental Revenue Adjustment to September 1,2023 Rate Change (see Table No.1): a.)Add Incremental 2023/2024 Related Capital and Expenses: i.AMA 2024 CapitalAdditions $823 $2,978 ii.Property Tax Expense $(18) iii.2024 Union Labor Increase $93 iv.Employee Benefits $61 v.2024 Growth Revenue $(798) vi.Remove Expiring Fee Free Amortization Expense $(158)September 1,2024 Incremental Revenue Adjustment and Rate BaseAmount(above September 1,2023 Rate Change -see Table No.1)$3 $206,562 ATTACHMENT 1 EXHIBIT 19 a.Add Incremental 2023/2024 Related Capital and Expenses to Rate Year 2 (incremental above Rate Year 1). i.AMA 2024 Capital Additions.Includes capital additions from September 1, 2023 through August 31,2024 on an AMA basis,prior to the Rate Year 2 September 1,2024,effective date.This adjustment increases the overall revenue requirement by $823,000 and increases net rate base by $2.978 million. ii.Property Tax Expense.Includes the incremental change (reduction)in property tax expense in Rate Year 2 versus Rate Year 1 levels.This adjustment decreases the overall revenue requirement by $18,000. iii.2024 Union Labor Increases.Includes the 2024 union annualized labor increases.This adjustment increases the overall revenue requirement by $93,000. iv.Employee Benefits.Includes 2024 incremental employee benefit expenses above Rate Year 1 levels.This adjustment increases the overall revenue requirement by $61,000. v.2024 Growth Revenue.Reflects the 2024 incremental revenue associated with 2024 growth capital,matching the inclusion of 2024 capital investment.This adjustment decreases the overall revenue requirement by $798,000. vi.Fee Free Expense.Reflects the removal of the expiring Fee Free Amortization and expense at August 31,2024.This adjustment decreases the overall revenue requirement by $158,000. ATTACHMENT 1 EXHIBIT 19 C.OTHER SETTLEMENT COMPONENTS 11.PCA Authorized Level of Expense.The new level of power supply revenues, expenses,retail load,and Load Change Adjustment Rate resulting from the September 1,2023, settlement revenue requirement for purposes of the monthly PCA mechanism calculations are detailed in Appendix A.The Settling Parties agree to the following: i.Authorized Net Power Supply.The Settling Parties agree to leave system power supply expense as approved in Case No.AVU-E-2l-01 totaling $149,279,000 (Power Supply),adjusted to reflect these items:(a.)90% Palouse Wind and Rattlesnake Flat Wind;and (b.)Remove Columbia Basin Hydro Transmission Project,discussed below,resulting in a revised system net power supply expense of $177,585,000. a.Palouse and Rattlesnake Flat Wind.As noted in ¶7.j.ii.above,the Settling Parties agree to include the Palouse Wind and Rattlesnake Flat Wind Power PPA in base rates at 90%.90%of actual net power costs for these projects will then be compared to this 90% base amount to calculate the base-to-actual difference that will be reflected in the PCA mechanism.This adjustment increases system net power supply expense $29,313,000. b.Remove Columbia Basin Hydro Transmission Costs.As noted in ¶ 7.j.iii.above,the Settling Parties agree to remove the cost of Columbia Basis Hydro Transmission costs.This adjustment decreases system net power supply expense by $1,007,000. ATTACHMENT 1 EXHIBIT 19 ii.Authorized Transmission Revenues.The Settling Parties agree to leave system transmission revenues as approved in Case No.AVU-E-21-Ol totaling $23,471,000. iii.Adjust Columbia Basin and Chelan 2023 -2033 Contracts.The Settling Parties agree that the actual cost of the Chelan and the Columbia Basin contracts will be included in the PCA using the lower of market cost or contract cost,with the PCA description and methodologyas follows: a.Avista agrees to protect Idaho customers against its executed contracts resulting from the 2022 All-Source RFP with Columbia Basin Hydro (CBH)and Chelan Public Utility District (Chelan), from the potential of costs of each contract being higher than the spot-market value of power.Avista will ensure the cost of each contract does not exceed the time-valued delivery of power calculated on a daily basis using the on and off-peak prices at the Mid-Columbia trading hub,as reported by the Intercontinental Exchange's on-and off-peak firm energy indices.The Settling Parties agree to meet and confer to determine a calculation method prior to the Company filing its 2024 PCA application. b.Avista will recover some or all of the approximately$1.007 million annual cost of Columbia Basin Hydro transmission not included in base rates to the extent that market prices are higher than the Columbia Basin Hydro generation contract price as determined in 11.iii.a.above.The Settling Parties agree to meet and confer to ATTACHMENT 1 EXHIBIT 19 determine the calculation method prior to the Company filing its 2024 PCA. 12.Electric and Natural Gas Fixed Cost Adjustment Mechanisms Authorized Base. The new level of baseline values for the electric and natural gas Fixed Cost Adjustment Mechanism (FCA)resulting from the September 1,2023 and September l,2024,settlement revenue requirements are detailed as follows: Appendix B -September 1,2023 Electric FCA Base Appendix C -September 1,2024 Electric FCA Base Appendix D -September 1,2023 Natural Gas FCA Base Appendix E -September 1,2024 Natural Gas FCA Base 13.Wildfire Balancing Account.The Settling Parties agree to revise the two-way Wildfire O&M Expense Balancing Account authorized "base"level to $4.367 million annually, effective September 1,2023.The incremental balance deferred,beyond the existing deferred balance as of September 30,2022 being amortized over a 4-year period in this proceeding (see ¶7 c.above),will be included for review and recovery in future general rate cases. 14.Wildfire Resiliency Plan.The Settling Parties agree to the following Wildfire Resiliency Plan ("WRP")changes: (a)For the Distribution Risk Tree program,the Company will have a third party conduct a study,within a year of Commission Order,to see what the most efficient vegetation management cycle should be in their service area (i.e.,2-or 3-year cycles). (b)The Company will develop a formal process for Undergrounding Distribution Lines related to the WRP to include project criteria,a selection process,and cost-benefit analysis for completed and future undergrounding distribution line projects related to wildfire mitigation prior to the Company's next general rate case. ATTACHMENT 1 EXHIBIT 19 (c)The Company will develop process guidelines,including a least-cost least- risk analysis,to evaluate pilot projects and to convert them to full programs within a year of a Commission Order. (d)The Company will detail all relationships (such as BLM and Forest Service) it has that may benefit the wildfire mitigation program,contribute to program costs,or provide cost sharing opportunities in its WRP. (e)The Company will detail all funding alternatives and sources it pursued in its WRP and provide an analysis and a comparison of alternatives it considered for each pilot,project,or program when it requests recovery for these costs,including,among other sources,any available funding from current or future federal infrastructure funds. (f)The Company will file a copy of each version of its WRP with the Commission. 15.Insurance Expense Balancing Account.The Settling Parties agree to a two-way Insurance Expense Balancing Account to defer the difference in actual insurance expense,up or down,from the authorized "base"level of insurance expense included of $4.009 million for electric and $714,000 for natural gas,effective September 1,2023.The balance in the deferral will be included for review and recovery in future regulatory proceedings. 16.Regulatory Amortizations.The Settling Parties agree to the Regulatory Amortizations as filed by the Company*,with the exception of the Wildfire Deferral amortizations (i.e.Wildfire Resiliency Plan Deferred Expense and Wildfire Expense Balancing Account deferred expense),which the Settling Parties agree to revise from a two-year amortization to a four-year amortization,as discussed at ¶7 c.above. s The Regulatory amortizations are discussed in the direct testimony of Ms.Schultz at pages 38,41 -46 and 48. ATTACHMENT 1 EXHIBlT 19 17.Revenue Normalization Adjustments.The Settling Parties agree to the test year revenue normalization adjustments,as included by the Company in its as-filed case,inclusive of the change to 20-year rolling average "normal"weather and monthly regression factors. 18.Depreciation Rates.The Settling Parties agree to the depreciation rates,as included by the Company in its as-filed case,for purposes of the agreed-to depreciation expense included in the Company's filing and agreed to by the Settling Parties in this settlement.6 The depreciation rates as-filed by the Company in this proceeding include the proposed depreciation rates per the Company's updated Depreciation Application in Case Nos.AVU-E-23-02 and AVU-G-23-02, requesting approval for its proposed change to electric and natural gas book depreciation rates. To the extent depreciation rates included in this general rate case,or the effective date of approved depreciation rates (i.e.September 1,2023),as proposed by the Company,vary from the depreciation rates or effective date ultimately approved in Case Nos.AVU-E-23-02 and AVU-G- 23-02,the Company will defer the difference in depreciation expense included and approved in this case,versus the actual depreciation expense approved per Case Nos.AVU-E-23-02 and AVU- G-23-02 on a monthly basis,for review and recovery or return to customers in a future general rate case. D.COST OF SERVICE/RATE SPREAD/RATE DESIGN 19.Cost of Service/Rate Spread (Base Rate Changes).The Settling Parties do not agree on any particular cost of service methodology.In recognition,however,that certain rate schedules are generally above their relative cost of service,the Settling Parties agree that Schedule 25P 6 Inclusion of the updated (proposed)depreciation study depreciation rates in this proceeding results in an overall decrease in electric and natural gas annual depreciation expense from existing depreciation expense levels. 7 The Company also requested that the Commission approve deferred accounting treatment if allocated depreciation rates are not approved by all jurisdictions prior to September 1,2023,resulting in a difference between allocated depreciation expense included in Case Nos.AVU-E-23-01 and AVU-G-23-01,and allocated depreciation expense ultimately approved in the Depreciation Case Nos.AVU-E-23-02 and AVU-G-23-02. ATTACHMENT 1 EXHIBIT 19 should receive 35%of the overall percentage base rate changes.Schedules 1,21/22 and 31/32 should receive 130%of the overall percentage base rate changes and the remaining revenue requirement will be spread to Schedules l 1/12,25,and Street and Area Lights.For natural gas, the Settling Parties agreed to apply the margin increase on September l,2023 and September 1, 2024 solely to Schedule 101. 20.Rate Design.The Settling Parties agree to the rate design changes"proposed by the Company in Mr.Miller's direct testimony for the September 1,2023,and September 1,2024, base rate increases with two exceptions.The basic charge for Schedule 31/32 will increase from $13.00 to $18.00 in Rate Year 1 and from $18.00 to $20.00 in Rate Year 2.Also,the primary voltage discount will increase from $0.20 per kW to $0.30 per kW in Rate Year 1,and from $0.30 per kW to $0.40 per kW in Rate Year 2 for all applicable rate schedules.Appendix F provides a summary of the current and revised rates and charges (as per the Settlement)for electric and natural gas service. 21.Resulting Percentage Change by Electric Service Schedule.The following tables reflect the agreed-upon percentage change by schedule for electric service: Effective September 1,2023 (Rate Year 1) Increase in Base Increase in Rate Schedule Revenue Billing Revenue ResidentialSchedule 1 10.4%11.8% GeneralService Schedules 1 1/l 2 2.9%3.0% Large GeneralService Schedules 21/22 10.4%10.8% Extra Large GeneralService Schedule 25 2.9%3.0% Clearwater Paper Schedule 25P 2.8%2.9% PumpingService Schedules 31/32 10.4%10.9% Street &Area Lights Schedules 41-48 2.9%2.9% Ove rall 8.0%8.7% *This includes an increase in the residential basic charge from $7.00 to $15.00 in Rate Year 1 and $15.00 to $20.00inRateYear2,for both electric and natural gas. ATTACHMENT 1 EXHIBIT 19 Effective September 1,2024 (Rate Year 2) Increase in Base Increase in Rate Schedule Revenue Billing Revenue ResidentialSchedule 1 1.9%2.1% General Service Schedules l 1/12 0.4%0.5% Large GeneralService Schedules 21/22 1.9%l.9% Extra Large GeneralService Schedule 25 -0.4%0.5% Clearwater Paper Schedule 25P 0.5%0.5% Pumping Service Schedules 31/32 1.9%2.0% Street &Area Lights Schedules 41-48 0.4%0.4% Overall 1.4%1.6% 22.Resulting Percentage Increase by Natural Gas Service Schedule.The following tables reflect the agreed-upon percentage increase by schedule for natural gas service: Effective September 1,2023 (Rate Year 1) Increase in Increase in Rate Schedule Margin Revenue Billing Revenue GeneralService Schedule 101 3.3%1.6% Large General Service Schedules 111/112 0.0%0.0% Interrupt.Sales Service Schedules 131/132 0.0%0.0% Transportation Service Schedule 146 0.0%0.0% Ove rall 2.7%1.2% Effective September 1,2024 (Rate Year 2) Increase in Increase in Rate Schedule Margin Revenue Billing Revenue GeneralService Schedule 101 0.01%0.00% Large GeneralServiceSchedules 111/l12 0.00%0.00% Interrupt.Sales Service Schedules 131/132 0.00%0.00% Transportation Service Schedule 146 0.00%0.00% Overall 0.01%0.00% 23.Primary Voltage Discount -Avista agrees to conduct a Primary Voltage Discount study prior to its next general rate case filing.The purpose of the study will be to inform the proper Primary Voltage Discount levels in the Company's next general rate case. ATTACHMENT 1 EXHIBIT 19 24.Schedule 111 Rate Design -Avista agrees to evaluate the rate design of Schedule ll 1,including the minimum charge level,and include any changes or modification in its next general rate case filing. IV.OTHER GENERAL PROVISIONS 25.The Settling Parties agree that this Stipulation represents a compromise of the positions of the Settling Parties in this case.As provided in RP 272,other than any testimony filed in support of the approval of this Stipulation,and except to the extent necessary for a Settling Party to explainbefore the Commission its own statements and positions with respect to the Stipulation, all statements made and positions taken in negotiations relating to this Stipulation shall be confidential and will not be admissible in evidence in this or any other proceeding,unless all Settling Parties to the negotiationagree to the contrary in writing. 26.The Settling Parties submit this Stipulation to the Commission and recommend approval in its entirety pursuant to RP 274.Settling Parties shall support this Stipulation before the Commission,and no Settling Party shall appeal a Commission Order approvingthe Stipulation or an issue resolved by the Stipulation.If this Stipulation is challenged by any person not a party to the Stipulation,the Settling Parties to this Stipulation reserve the right to file testimony,cross- examine witnesses and put on such case as they deem appropriate to respond fully to the issues presented,including the right to raise issues that are incorporated in the settlement terms embodied in this Stipulation.Notwithstanding this reservation of rights,the Settling Parties to this Stipulation agreethat they will continue to support the Commission's adoption of the terms of this Stipulation. 27.If the Commission rejects any part or all of this Stipulation or imposes any additional material conditions on approval of this Stipulation,each Settling Party reserves the right, upon written notice to the Commission and the other Parties to this proceeding,within 14 days of ATTACHMENT 1 EXHIBIT 19 the date of such action by the Commission,to withdraw from this Stipulation.In such case,no Settling Party shall be bound or prejudiced by the terms of this Stipulation,and each Settling Party shall be entitled to seek reconsideration of the Commission's order,file testimony as it chooses, cross-examine witnesses,and do all other things necessary to put on such case as it deems appropriate.In such case,the Settling Parties immediately will request the prompt reconvening of a prehearing conference for purposes of establishing a procedural schedule for the completion of the case,in accordance with law. 28.The Settling Parties agree that this Stipulation is in the public interest and that all of its terms and conditions are fair,just and reasonable. 29.No Settling Party shall be bound,benefited or prejudiced by any position asserted in the negotiation of this Stipulation,except to the extent expressly stated herein,nor shall this Stipulation be construed as a waiver of the rights of any Settling Party unless such rights are expressly waived herein.Execution of this Stipulation shall not be deemed to constitute an acknowledgment by any Settling Party of the validityor invalidityof any particularmethod,theory or principle of regulation or cost recovery.No Settling Party shall be deemed to have agreed that any method,theory or principle of regulation or cost recovery employed in arriving at this Stipulationis appropriate for resolving any issues in any other proceeding in the future.No findings of fact or conclusions of law other than those stated herein shall be deemed to be implicit in this Stipulation. 30.The obligations of the Settling Parties under this Stipulation are subject to the Commission's approval of this Stipulation in accordance with its terms and conditions and upon such approval being upheld on appeal,if any,by a court of competent jurisdiction. 31.This Stipulation may be executed in counterparts and each signed counterpart shall constitute an original document. ATTACHMENT 1 EXHIBIT 19 DATED this |/day~ofJune,2023. Avista Corporation Idaho Public Utilities Commission Staff By:By:Ifid J.Meyer Chris Burdin Attorney for Avista Corporation Deputy Attorney General Clearwater Paper Corporation Idaho Forest Group LLC By:By: Peter Richardson Andrew Moratzka Attorney for Clearwater Paper Attorney for Idaho Forest Group LLCCorporation Walmart,Inc. By: Justina A.Caviglia Attorney for Walmart Inc. STIPULATION AND SETTLEMENT -AVU-E-23-01 &AVU-G-23-01 Page 22 ATTACHMENT 1 EXHIBIT 19 DATED this day of June,2023. Avista Corporation Idaho Public Ut lities Commission Staff By:By: David J.Meyer Chris Burdin Attorney for Avista Corporation Deputy Attorney General Clearwater Paper Corporation Idaho Forest Group LLC By:By: Peter Richardson Andrew Moratzka Attorney for Clearwater Paper Attorney for Idaho Forest Group LLC Corporation Walmart,Inc. By: Justina A.Caviglia Attorney for Walmart Inc. ATTACHMENT 1 EXHIBIT 19 DATED this day of June,2023. Avista Corporation Idaho Public Utilities Commission Staff By:By: David J.Meyer Chris BurdinAttorneyforAvistaCorporationDeputyAttorney General Clearw'r Pa er Corporation Idaho Forest Group LLC By:t By: Peter Richardson |})Andrew Moratzka Attorney for Clearwater Paper Attorney for Idaho Forest Group LLCCorporation Walmart,Inc. By: Justina A.Caviglia Attorney for Walmart Inc. STIPULATION AND SETTLEMENT -AVU-E-23-01 &AVU-G-23-01 Page 22 ATTACHMENT 1 EXHIBIT 19 DATED this a ay of June,2023. Avista Corporation Idaho Public Utilities Commission Staff By:By:David J.Meyer Chris BurdinAttorneyforAvistaCorporationDeputyAttorney General Clearwater Paper Corporation IdahoForest Group LLC Peter Richardson Andrew MoratzkaAttorneyforClearwaterPaperAttorneyforIdaho Forest Group LLCCorporation Walmart,Inc. By: Justina A.Caviglia Attorney for Walmart Inc. STIPULATIONAND SETTLEMENT -AVU-E-23-01 &AVU-G-23-Ol Page 22 ATTACHMENT 1 EXHIBIT 19 DATED this day of June,2023. Avista Corporation Idaho Public Utilities Commission Staff By:By: David J.Meyer Chris BurdinAttorneyforAvistaCorporationDeputyAttorney General Clearwater Paper Corporation Idaho Forest Group LLC By:By: Peter Richardson Andrew MoratzkaAttorneyforClearwaterPaperAttorneyforIdaho Forest Group LLCCorporation Wh art,Inc. o e foC d Inc. STIPULATION AND SETTLEMENT --AVU-E-23-01 &AVU-G-23-01 Page 22 ATTACHMENT 1 EXHIBIT 19 APPENDIX A AT T A C H M E N T 1 EX H I B l T 19 Av i s t a Co r p PC A Au t h o r i z e d Ex p e n s e an d Re t a i l Sa l e s (A n n u a l ) Ba s e d on Pr o fo r m a Se p t e m b e r 20 2 1 - Au g u s t 20 2 2 '7 / 1 / 2 0 2 1 - 6/ 3 0 / 2 0 2 2 His t o r i c No r m a l i z e d Lo a d s PC A Au t h o r i z e d Po w e r Su p p l y Ex p e n s e - Sy s t e m Nu m b e r s (1 ) T_ o t g R Mg Ap r i l R J_ u n e 2 Au g u s t Se p t e m b e r Oc t o b e r No v e m b e r De c e m b e r Ac c o u n t S 5 5 - P u r c h a s e d P o w e r $7 5 , 5 5 8 , 2 6 7 $7 , 4 3 5 , 9 3 2 $7 , 0 6 9 , 2 1 1 $7 , 4 3 3 , 8 0 1 $5 , 6 7 2 , 8 6 9 $5 , 5 7 9 , 4 8 3 $5 , 4 1 9 , 5 4 5 $5 , 9 3 7 , 6 5 9 $5 , 8 3 6 , 0 8 8 $5 , 9 4 2 , 5 6 5 $6 , 1 8 4 . 5 1 2 $6 , 4 8 9 . 8 1 0 $6 , 5 5 6 , 7 9 2 Ac c o u n t 5 0 1 - T h e r m a l F u e l $3 1 , 5 8 3 . 7 9 5 $3 , 1 5 1 , 7 7 7 52 , 7 4 9 , 9 6 6 $2 , 8 9 6 , 3 3 3 $2 , 0 6 0 , 4 4 5 $1 , 5 2 6 , 4 1 2 $1 , 7 8 2 , 2 2 5 $2 . 8 7 9 , 1 6 2 $3 , 1 4 6 . 0 0 5 53 . 0 3 3 . 7 5 7 52 , 8 7 4 , 1 5 6 52 . 3 9 5 . 8 3 1 53 , 0 8 7 . 7 2 6 Ac c o u n t 53 7 - MT In v a s i v e Sp e c i e s $1 , 6 1 0 , 0 0 0 $1 3 4 , 1 6 7 $1 3 4 . 1 6 7 $1 3 4 , 1 6 7 $1 3 4 . 1 6 7 $1 3 4 , 1 6 7 $1 3 4 , 1 6 7 $1 3 4 , 1 6 7 $1 3 4 , 1 6 7 51 3 4 . 1 6 7 $1 3 4 . 1 6 7 $1 3 4 . 1 6 7 $1 3 4 . 1 6 7 Ac c o u n t 5 4 7 - N a t u r a l G a s F u e l $8 1 , 5 3 0 . 7 4 7 $8 , 9 4 2 , 1 0 4 $7 , 4 7 4 , 5 3 0 $5 , 0 6 8 , 9 1 1 $4 , 0 9 5 , 7 6 3 $2 , 2 8 4 , 3 8 5 $3 , 1 1 7 , 8 8 7 $6 . 6 9 3 , 2 6 5 $7 . 9 7 7 . 5 7 1 $8 . 7 2 9 , 3 8 5 $8 . 2 2 3 , 2 1 4 $8 . 1 3 3 . 4 9 3 $ 1 0 , 7 9 0 . 2 3 9 Ac c o u n t 5 5 7 - O t h e r E x p e n s e s $6 3 1 , 6 2 7 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 , 6 3 6 $5 2 . 6 3 6 $5 2 , 6 3 6 $5 2 , 8 3 6 $5 2 . 6 3 6 Ac c o u n t 5 6 5 - T r a n s m i s s i o n E x p e n s e $1 7 , 2 7 8 , 7 6 7 $1 , 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 $1 . 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 $1 . 4 3 9 , 8 9 7 $1 . 4 3 9 , 8 9 7 $1 , 4 3 9 . 8 9 7 $1 , 4 3 9 , 8 9 7 $1 , 4 3 9 , 8 9 7 Ac c o u n t 4 5 6 - O t h e r R e v e n u e -5 6 , 2 9 0 , 9 1 0 -$ 6 3 3 , 3 5 1 -$ 6 6 4 , 0 3 8 -$ 8 8 0 , 3 2 9 -$ 3 8 5 , 4 7 4 -$ 6 5 7 , 0 2 8 -$ 6 1 5 , 7 0 3 -$ 5 2 4 , 3 1 0 -$ 5 1 4 , 4 7 1 -$ 2 9 0 , 0 0 7 -$ 3 1 1 , 8 0 1 -$ 5 4 8 , 4 2 1 -$ 2 6 5 , 9 7 7 Ac c o u n t 4 4 7 - S a l e f o r R e s a l e -$ 5 2 , 6 2 2 , 9 4 7 -$ 2 , 3 1 6 , 9 9 1 -$ 1 , 9 3 6 . 5 6 4 -$ 2 , 5 4 0 , 4 6 8 -$ 4 , 2 3 0 , 8 7 3 -$ 3 , 4 8 9 , 8 5 6 -$ 5 , 8 6 2 , 6 9 8 -$ 9 , 5 5 7 . 1 2 0 -$ 4 , 4 9 3 , 1 9 4 -$ 7 , 0 7 2 , 5 6 2 -5 3 , 9 9 7 , 5 2 9 -5 2 , 6 7 2 , 0 1 4 -$ 4 . 4 5 3 , 0 8 0 Po w e r Su p p l y Ex p e n s e Su b t o t a l (2 ) $1 4 9 , 2 7 9 , 3 4 6 $1 8 , 2 0 6 , 1 7 1 $1 6 , 3 1 9 , 8 0 4 $1 3 , 6 0 4 , 9 4 8 $8 , 8 3 9 , 4 2 9 56 , 8 7 0 , 0 9 5 $5 , 4 6 7 , 9 5 6 $7 , 0 5 5 , 3 5 6 $1 3 , 5 7 8 , 6 9 8 $1 1 , 9 6 9 , 8 3 8 $1 4 , 5 9 9 , 2 5 2 51 5 , 4 2 5 , 3 9 8 $1 7 , 3 4 2 , 4 0 1 90 % Pa l o u s e Win d an d Ra t t l e s n a k e Fla t s $2 9 . 3 1 3 , 0 0 0 $2 , 4 4 2 , 7 5 0 52 , 4 4 2 , 7 5 0 $2 , 4 4 2 , 7 5 0 $2 , 4 4 2 , 7 5 0 $2 , 4 4 2 , 7 5 0 $2 . 4 4 2 , 7 5 0 $2 . 4 4 2 , 7 5 0 $2 , 4 4 2 , 7 5 0 $2 , 4 4 2 , 7 5 0 $2 , 4 4 2 . 7 5 0 $2 , 4 4 2 , 7 5 0 52 , 4 4 2 , 7 5 0 Re m o v e Co l u m b i a Ba s i n Hy d r o Tr a n s m i s s i o n Pr o j e c t -$ 1 , 0 0 7 , 0 0 0 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 . 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 . 9 1 7 -$ 8 3 , 9 1 7 -$ 8 3 , 9 1 7 Po w e r Su p p l y Ex p e n s e $1 7 7 , 5 8 5 , 3 4 6 $2 0 , 5 6 5 , 0 0 5 $1 8 , 6 7 8 , 6 3 8 $1 5 , 9 6 3 , 7 8 2 $1 1 , 1 9 8 , 2 6 2 59 , 2 2 8 , 9 2 8 $7 , 8 2 6 , 7 8 9 $9 , 4 1 4 , 1 8 9 $1 5 , 9 3 7 , 5 3 1 $1 4 , 3 2 8 , 6 7 1 $1 6 , 9 5 8 , 0 8 5 $1 7 , 7 8 4 , 2 3 2 $1 9 , 7 0 1 , 2 3 4 Ac c o u n t 4 5 6 - T r a n s m i s s i o n R e v e n u e ( 3 ) -$ 2 3 , 4 7 1 , 0 0 3 -$ 1 . 6 3 4 , 7 2 7 -$ 1 , 8 1 1 , 6 6 9 -$ 1 , 8 9 1 , 5 6 0 -$ 1 , 7 1 5 , 9 2 7 -$ 2 , 1 2 3 , 3 0 5 -$ 2 , 3 0 6 , 6 9 7 -$ 2 , 2 6 7 . 8 6 0 -$ 2 , 2 0 9 , 4 6 9 -5 1 , 7 1 4 , 5 0 9 -$ 1 , 7 1 1 , 1 2 9 -$ 1 , 9 3 7 , 5 3 0 -$ 2 , 1 4 6 . 6 2 1 To t a l Au t h o r i z e d Ex p e n s e $1 5 4 , 1 1 4 , 3 4 3 $1 8 , 9 3 0 , 2 7 7 $1 6 , 8 6 6 , 9 6 9 $1 4 , 0 7 2 , 2 2 1 59 , 4 8 2 , 3 3 6 57 , 1 0 5 , 6 2 3 $5 , 5 2 0 , 0 9 2 $7 , 1 4 6 , 3 2 9 $1 3 , 7 2 8 , 0 6 2 $1 2 , 6 1 4 , 1 6 3 $1 5 , 2 4 6 , 9 5 6 $1 5 , 8 4 6 , 7 0 1 $1 7 , 5 5 4 , 6 1 3 Id a h o O n l y ( n o a d j u s t m e n t f o r D i r e c t l y a s s i g n e d ) $5 3 , 1 2 3 . 2 1 4 $6 , 5 2 5 , 2 6 7 $5 , 8 1 4 , 0 4 4 $4 , 8 5 0 , 6 9 5 $3 , 2 6 8 , 5 6 1 $2 , 4 4 9 . 3 0 8 $1 , 9 0 2 , 7 7 6 $2 , 4 6 3 , 3 3 9 $4 . 7 3 2 , 0 6 3 54 . 3 4 8 , 1 0 2 $5 , 2 5 5 , 6 2 6 $5 . 4 6 2 . 3 5 8 $6 , 0 5 1 . 0 7 5 PC A Au t h o r i z e d Id a h o Re t a i l Sa l e s (4 ) To t a l ID Re t a i l Sa l e s , MW h 3,0 8 2 . 9 3 0 30 4 , 4 5 0 27 5 , 9 1 7 27 6 , 0 8 8 25 0 . 2 2 2 22 7 , 0 2 3 22 5 , 8 4 5 25 6 , 2 1 1 25 4 , 8 9 3 21 8 . 4 9 7 23 5 , 4 2 1 26 0 , 4 6 4 29 7 , 8 9 9 29 2 0 1 2 . 7 20 2 3 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (5) 1 IM W h 20 2 4 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (5) 52 4 . 5 0 IM W h (1 ) Mu l t i p l y nu m b e r by RO O cu r r e n t pro d u c t i o n / t r a n s m i s s i o n allo c a t i o n ra t i o of 34 . 4 7 % (2 ) Po w e r Su p p l y Ex p e n s e Su b t o t a l pe r Ca s e AV U E- 2 1 - 0 1 , ad j u s t e d fo r : 1) 9 0 % Pa l o u s e un d an d Ra t t l e s n a k e Fla t s an d 2) re m o v e Co l u m b i a Ba s i n Hy d r o Tra n s m i s s i o n Pro j e c t , pe r Se t t l e m e n t . (3 ) Tra n s m i s s i o n Re v e n u e pe r Ca s e AV U E-2 1 - 0 1 fo r Se t t l e m e n t Re v e n u e Re q u i r e m e n t . (4 ) Tw e l v e mo n t h s en d e d Ju n e 30 , 20 2 2 no r m a l i z e d mo n t h l y re t a i l sa l e s . Ap p e n d i x A Pa g e 1 of 1 ATTACHMENT1 EXHIBIT 19 APPENDIX B AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s El e c t r i c Fix e d Co s t Ad j u s t m e n t Me c h a n i s m (Id a h o ) De v e l o p m e n t of Fi x e d Co s t Ad j u s t m e n t Re v e n u e by Ra t e Sc h e d u l e - El e c t r i c AV U - E - 2 3 - 0 1 Ye a r 1 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 3 OT H E R RE S I D E N T I A L GE N E R A L SV C . LG . GE N . SV C . PU M P I N G SE R V I C E TO T A L SC H E D U L E l SC H . 11 , 1 2 SC H . 21 , 2 2 SC H . 31 , 32 SC H E D U L E S l To t a l No r m a l i z e d Te s t Ye a r Re v e n u e $ 27 5 , 6 5 4 , 0 0 0 $ 13 4 , 6 6 5 , 0 0 0 $ 43 , 8 5 5 , 0 0 0 $ 47 , 0 3 6 , 0 0 0 $ 6, 2 0 8 , 0 0 0 $ 43 , 8 9 0 , 0 0 0 2 Se t t l e m e n t Re v e n u e Ch a n g e (R Y l ) $ 22 , 1 3 4 , 0 0 0 $ 14 , 0 5 9 , 0 0 0 $ 1, 2 6 6 , 0 0 0 $ 4, 9 0 9 , 0 0 0 $ 64 9 , 0 0 0 $ 1, 2 5 1 , 0 0 0 3 To t a l Ra t e Re v e n u e (S e p t e m b e r 1, 20 2 3 ) $ 29 7 , 7 8 8 , 0 0 0 $ 14 8 , 7 2 4 , 0 0 0 $ 45 , 1 2 1 , 0 0 0 $ 51 , 9 4 5 , 0 0 0 $ 6,8 5 7 , 0 0 0 $ 45 , 1 4 1 , 0 0 0 4 No r m a l i z e d kW h s (T e s t Ye a r ) 3, 0 8 2 , 9 2 9 , 7 0 5 1, 2 8 0 , 8 8 3 , 1 0 8 44 5 , 1 7 4 , 7 8 9 56 7 , 3 7 4 . 2 7 9 63 , 1 8 2 , 4 0 1 72 6 , 3 1 5 , 1 2 8 5 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (L n 14 ) $ 0.0 2 4 5 0 $ 0. 0 2 4 5 0 $ 0. 0 2 4 5 0 $ 0. 0 2 4 5 0 $ 0. 0 2 4 5 0 6 Va r i a b l e Po w e r Su p p l y Re v e n u e (L n 4 * Ln 5) $ 75 , 5 3 1 , 7 7 8 $ 31 , 3 8 1 , 6 3 6 $ 10 , 9 0 6 , 7 8 2 $ 13 , 9 0 0 , 6 7 0 $ 1, 5 4 7 , 9 6 9 $ 17 , 7 9 4 , 7 2 1 6A Fix e d Pr o d u c t i o n an d Tr a n s m i s s i o n Ra t e pe r kW h (N e w Cu s t o m e r s On l y ) $ 0. 0 2 8 2 2 $ 0. 0 2 4 0 9 $ 0. 0 2 6 2 5 $ 0. 0 1 8 2 7 6B Fix e d Pr o d u c t i o n an d Tr a n s m i s s i o n Re v e n u e (N c w Cu s t o m e r s On l y ) $ 44 5 , 1 7 4 , 7 8 9 $ 36 , 1 4 3 , 7 8 2 $ 10 , 7 2 4 , 7 3 6 $ 14 , 8 9 5 , 7 8 9 $ 1, 1 5 4 , 4 4 3 $ 13 , 4 9 8 , 1 0 2 7 Su b t o t a l (L n 3 - Ln 6) (T e s t Ye a r Cu s t o m e r s ) $ 19 4 , 9 0 9 , 9 4 3 $ 11 7 , 3 4 2 , 3 6 4 $ 34 , 2 1 4 , 2 1 8 $ 38 , 0 4 4 , 3 3 0 $ 5, 3 0 9 , 0 3 1 Ex c l u d e d Fr o m 7A Su b t o t a l (L n 3 - Ln 6 - Ln 6B ) (N e w Cu s t o m e r s ) $ 13 1 , 9 9 1 , 1 9 3 $ 81 , 1 9 8 , 5 8 2 $ 23 , 4 8 9 , 4 8 2 $ 23 , 1 4 8 , 5 4 1 S 4, 1 5 4 , 5 8 8 Fi x e d Co s t 8 Cu s t o m e r Bil l s (T e s t Ye a r ) 1,6 9 1 , 3 3 9 1, 3 8 1 , 2 7 7 28 1 , 7 8 3 9,8 8 1 18 , 3 9 8 Ad j u s t m e n t 9 Se t t l e m e n t Fi x e d Ch a r g e s $ 15 . 0 0 $ 18 . 0 0 $ 50 0 . 0 0 $ 18 . 0 0 10 Fi x e d Ch a r g e Re v e n u e (L n 8 * Ln 9) $ 31 , 0 6 2 , 9 1 3 $ 20 , 7 1 9 , 1 5 5 $ 5, 0 7 2 , 0 9 4 $ 4,9 4 0 , 5 0 0 $ 33 1 , 1 6 4 11 Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 7 - Ln 10 ) (T e s t Ye a r Cu s t o m e r s ) $ 16 3 , 8 4 7 , 0 3 0 $ 96 , 6 2 3 , 2 0 9 $ 29 , 1 4 2 , 1 2 4 $ 33 , 1 0 3 , 8 3 0 $ 4, 9 7 7 , 8 6 7 11 A Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 7A - Ln 10 ) (N e w Cu s t o m e r s ) $ 10 0 , 9 2 8 , 2 8 0 $ 60 , 4 7 9 , 4 2 7 $ 18 , 4 1 7 , 3 8 8 $ 18 , 2 0 8 , 0 4 1 $ 3, 8 2 3 , 4 2 4 12 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (A p p e n d i x A) $0 . 0 2 4 4 1 13 Gr o s s Up Fa c t o r fo r Re v e n u e Re l a t e d Ex p 10 0 . 3 8 % 14 Gr o s s e d Up Lo a d Ch a n g e Ad j u s t m e n t Ra t e $0 . 0 2 4 5 0 Re s i d e n t i a l No n - R e s i d e n t i a l Gr o u p 15 Av e r a g e Nu m b e r of Cu s t o m c r s (L i n e 8 / 12 ) I1 5 , 1 0 6 25 , 8 3 9 16 An n u a l kW h 1, 2 8 0 , 8 8 3 . 1 0 8 1, 0 7 5 , 7 3 1 , 4 6 9 17 Ba s i c Ch a r g e Re v e n u e s 20 , 7 1 9 , 1 5 5 10 , 3 4 3 , 7 5 8 18 Cu s t o m e r Bi l l s 1, 3 8 1 , 2 7 7 31 0 , 0 6 2 19 Av e r a g e Ba s i c Ch a r g e $1 5 . 0 0 $3 3 . 3 6 20 Av e r a g e Fix e d Pr o d u c t i o n an d Tr a n s m i s s i o n Ra t e pe r kW h (L i n c 6B / Li n c 4) $0 . 0 2 8 2 2 $0 . 0 2 4 8 9 CA S E NO . AV U - E - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X B Pa g e 1- Ba s e l i n e AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s El e c t r i c Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of An n u a l Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - El e c t r i c AV U - E - 2 3 - 0 1 Ye a r 1 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 3 No n - R e s i d e n t i a l Li n e So u r c e Re s i d e n t i a l Sc h e d u l e s * No . (a ) (b ) (c ) (d ) Ex i s t i n g Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 96 , 6 2 3 , 2 0 9 $ 67 , 2 2 3 , 8 2 1 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a l1 5 , 1 0 6 25 , 8 3 9 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 83 9 . 4 3 $ 2, 6 0 1 . 6 9 Ne w Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 60 , 4 7 9 , 4 2 7 $ 40 , 4 4 8 , 8 5 2 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 11 5 , 1 0 6 25 , 8 3 9 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 52 5 . 4 2 $ 1, 5 6 5 . 4 5 * Sc h e d u l e s 11 , 12 , 21 , 22 , 31 , an d 32 . CA S E NO . AV U - E - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X B Pa g e 2 - Fi x e d Co s t Ad j u s t . RP C AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Uti l i t i e s Ele c t r i c Fix e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Mo n t h l y Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - El e c t r i c AV U - E - 2 3 - 0 1 Ye a r 1 Ra t e s Eff e c t i v e 09 / 0 1 / 2 0 2 3 Lin e No . So u r c e Ja n Fe b Ma r Ap r Ma y Ju n Ju l Au g Se p Oc t No v De r TO T A L (a ) (b ) (c ) (d ) (e) (1 ) (g ) (b ) (D (j) (k) (1) (m ) in ) to ) ] Ele c t r i c Sa l e s 2 Re s i d e n t i a l 3 -W e a t h e r - N o r m a l i z e d k W h S a l e s Mo n t h l y T e s t Y e a r 15 3 . 2 8 5 , 3 1 1 12 5 , 8 6 0 , 3 9 7 11 7 . 4 5 2 , 2 9 8 10 0 . 4 8 9 , 3 6 2 84 , 2 7 4 . 3 9 9 80 , 8 9 0 . 4 3 1 10 5 , 2 1 5 , 9 8 2 97 . 6 6 7 , 9 6 3 72 , 4 3 4 . 0 7 7 88 . 2 7 7 , 1 2 5 11 5 , 2 8 7 . 0 1 4 13 9 . 7 4 8 , 7 5 0 1,2 8 0 , 8 8 3 . 1 0 8 4 -" n o f A n n u a l T o t a l %o f T o t a l 11 . 9 7 % 9.8 3 " . 9.1 7 % 7.8 5 % 6.5 8 % 6. 3 2 % 8.2 1 % 7.6 3 % 5.6 6 % 6.8 9 % 9.0 0 * . 10 . 9 1 " . 10 0 . 0 0 % 5 6 No n - R e s i d e n t i a / * 7 -W e a t h e r - N o r m a l i z e d k W h S a l e s Mo n t h l y T e s t Y e a r 94 . 0 5 3 . 1 6 0 91 , 4 7 5 . 8 4 5 95 . 0 0 4 . 0 3 0 88 . 7 K R , 4 5 4 RO , 6 0 9 , 3 7 4 83 , 6 3 6 . 2 9 1 92 . 0 2 9 , 5 5 9 94 , 2 9 3 . 0 8 2 84 , 8 4 0 , 2 3 6 87 , 4 4 5 . 0 1 9 85 . 5 0 2 , 3 4 3 98 , 0 5 4 . 0 7 6 1,0 7 5 . 7 3 1 , 4 6 9 8 -% o f A n n u a l T o t a l %o f T o t a l 8.7 4 ¾ 8.5 0 % 8.8 3 % 8.2 5 % 7. 4 9 " / o 7.7 7 o 8.5 6 % 8.7 7 % 7.8 9 % R. ! 3 * e 7. 9 5 % 9.1 2 % 10 0 0 0 % 10 11 Mo n t h l y Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (" R P C " ) 12 Fo r Te s t Te a r Ex i s t i n e Cu s t o m e r s 13 Re s i d e n t i a l 14 - Fix e d Co s t Ad j . Re v e n u e per Cu s t o m e r Pag e 2 5 83 9 . 4 3 15 -M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r C u s t o m e r (4 ) x ( 1 4 ) $ 10 0 . 4 6 S 82 . 4 8 5 76 . 9 7 $ 65 . 8 6 S 55 . 2 3 $ 53 . 0 1 5 68 . 9 5 5 64 . 0 1 $ 47 . 4 7 5 57 . 8 5 $ 75 . 5 5 S 91 . 5 8 $ 83 9 . 4 3 17 No n - R e s i d e n t i a / * 18 - Fix e d Co s t Ad j . Re v e n u c pe r Cu s t o m e r Pa g e 2 S 2, 6 0 1 . 6 9 19 -M o n t h l y F i x e d C o s t A d j . R e v e n u c p e r c u s t o m e r 18 ) x ( 1 8 ) 5 22 7 . 4 7 $ 22 1 . 2 4 $ 22 9 . 7 7 S 21 4 . 7 4 $ 19 4 . 9 6 5 20 2 . 2 8 $ 22 2 . 5 8 S 22 8 . 0 5 $ 20 5 . 1 9 5 21 1 . 4 9 5 20 6 . 7 9 $ 23 7 . 1 5 5 2,6 0 1 6 9 20 21 22 Fo r Ne w Cu s t o m e r s 23 Re s i d e n t i a l 24 - Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 5 52 5 42 25 -M o n t h l y F i x e d C o s t A d j . R e v e n u c p e r c u s t o m e r (4 ) x t 2 4 ) $ 62 . 8 8 $ 51 . 6 3 5 48 1 8 5 41 . 2 2 $ 34 . 5 7 $ 33 . 1 8 $ 43 . 1 6 $ 40 . 0 6 $ 29 . 7 1 5 36 . 2 1 5 47 . 2 9 5 57 . 3 3 $ 52 5 4 2 26 27 No n - R e s i d e n t i a / * 2N -F i x e d Co s t Ad j . Re v e n u e per Cu s t o m e r Pag e 2 S 1.5 6 5 45 29 -M o n t h l y F i x e d C o s t A d j . R e v e n u c p e r c u s t o m e r (8 ) x t 2 8 ) $ 13 6 . 8 7 5 13 3 . 1 2 $ 13 8 . 2 5 S 12 9 . 2 1 $ 11 7 . 3 1 $ 12 ] . 7 I $ 13 3 . 9 3 $ 13 7 . 2 2 $ 12 3 . 4 6 $ 12 7 . 2 5 5 12 4 . 4 3 S 14 2 . 6 9 5 1. 5 6 5 4 5 *S c h e d u l e s 1 1 , 1 2 , 2 1 . 2 2 . 3 1 , a n d 3 2 . 30 No r m a l i z e d Te s t Ye a r Us a g e 31 Re s i d e n t i a l S c h e d u l e 0 0 1 15 3 , 2 8 5 . 3 1 1 12 5 . 8 6 0 , 3 9 7 11 7 , 4 5 2 , 2 9 8 10 0 . 4 8 9 , 3 6 2 84 . 2 7 4 . 3 9 9 80 . 8 9 0 , 4 3 1 10 5 , 2 1 5 , 9 8 2 97 , 6 6 7 , 9 6 3 72 . 4 3 4 , 0 7 7 88 , 2 7 7 , 1 2 5 11 5 , 2 8 7 . 0 1 4 13 9 . 7 4 8 . 7 5 0 1.2 8 0 , 8 8 3 , 1 0 8 32 Ge n e r a l S v c S c h e d u l c o l l / 0 1 2 42 , 6 7 1 , 5 0 8 40 . 6 2 8 . 6 5 2 42 , 7 0 4 , 8 1 3 35 , 9 3 7 , 8 1 2 32 . 2 0 3 , 7 4 9 33 , 7 0 4 , 6 1 0 34 , 7 9 2 . 5 7 9 36 . 4 9 1 , 9 5 6 31 . 4 0 2 , 6 3 5 34 . 5 0 5 , 4 7 6 37 , 2 2 0 , 5 1 9 42 . 4 1 0 , 4 8 0 44 5 , 1 7 4 , 7 K 9 33 La r g e G e n S v c S c h e d u l e n 2 1 / 0 2 2 47 , 5 3 4 , 0 2 9 46 , 8 8 1 . 0 2 4 48 , 8 8 0 , 9 9 6 48 , 6 3 3 , 3 3 0 43 , 4 8 5 . 5 2 3 45 , 6 2 5 . 9 0 5 47 . 7 7 5 , 5 4 ! 47 , 5 2 0 , 2 4 2 45 , 8 6 0 . 2 8 2 47 . 7 2 8 . 6 6 1 45 . 8 7 8 , 6 7 7 51 . 5 7 0 . 0 6 9 56 7 , 3 7 4 . 2 7 4 34 Ex t r a L a r g e G e n S c h e d u l e 2 5 30 , 3 0 6 . 5 7 9 28 , 2 9 2 . 9 9 8 30 , 6 1 7 , 3 4 3 28 , 6 7 9 . 9 6 7 28 , 8 3 6 , 8 5 2 28 . 6 2 3 , 7 7 6 28 , 8 7 9 , 8 0 6 29 , 2 4 0 , 0 9 2 27 . 4 0 6 , 3 3 9 29 , 2 2 3 , 0 6 6 27 . 8 9 0 . 9 7 5 29 , 8 7 2 , 4 2 4 34 7 , 8 7 0 , 2 1 6 35 Ex t r a L a r g e G e n S c h e d u l e 2 5 P 25 , 9 9 5 , 9 0 9 29 , 4 9 8 , 5 2 0 32 . 0 2 7 , 0 7 4 31 , 4 0 6 , 1 1 6 32 , 4 6 4 . 4 4 5 31 , 8 1 9 . 1 5 4 29 , 2 0 6 , 5 2 3 32 , 8 1 2 , 5 0 6 32 , 9 0 8 , 1 2 8 29 , 6 3 5 . 2 8 5 30 , 9 3 1 , 3 2 2 29 , 3 0 6 , 9 0 4 36 8 . 0 1 1 . 8 8 6 36 Pu m p i n g S c h e d u l e 3 1 3 2 3. 8 4 7 , 6 2 3 3,9 6 6 , 1 6 9 3.4 1 8 , 2 2 ] 4,2 1 7 . 3 1 2 4,9 2 0 . 1 0 2 4,3 0 5 , 7 7 6 9,4 6 1 , 4 3 9 10 . 2 8 0 , 8 8 4 7.5 7 7 , 3 1 9 5,2 1 0 , 8 8 2 2,4 0 3 , \ 4 7 3.5 7 3 . 5 2 7 63 , \ R 2 . 4 0 \ 37 Str e c t a n d A r e a L i g h t s 80 9 , 0 3 2 78 9 , 5 1 2 98 6 , 8 7 5 85 7 , 9 7 1 83 8 , 3 3 1 87 4 , 9 7 1 87 9 , 5 7 4 87 9 , 1 5 9 90 8 , 5 1 3 84 0 , 3 3 7 85 1 , 8 7 7 91 6 , 8 7 4 10 , 4 3 3 , 0 2 6 38 To t a l N o r m a l i z e d T e s t Y e a r U s a g e 30 4 , 4 4 9 . 9 9 1 27 5 , 9 1 7 , 2 7 2 27 6 . 0 8 7 , 6 1 9 25 0 , 2 2 1 , 8 7 0 22 7 , 0 2 3 , 4 0 0 22 5 . 8 4 4 , 6 2 3 25 6 , 2 1 1 . 4 4 5 25 4 , 8 9 2 . 8 0 2 21 8 . 4 9 7 , 2 9 2 23 5 , 4 2 0 , 8 3 3 26 0 . 4 6 3 , 5 3 1 29 7 , 8 9 9 , 0 2 8 3.0 8 2 , 9 2 9 , 7 0 5 39 40 No r m a l i z e d Te s t Ye a r Cu s t o m e r Bil l s 41 Re s i d e n t i a l s c h e d u l e C 0 1 11 5 . 3 8 3 11 5 , 2 7 2 11 5 . 8 0 6 11 5 , 5 6 0 11 5 , 6 7 7 11 5 , 6 4 5 11 4 , 0 7 1 11 4 , 2 3 2 11 4 , 3 4 6 11 5 . 0 2 2 11 4 . 9 5 6 11 5 , 3 0 7 1.3 8 1 , 2 7 7 42 G e n e r a l S v c S c h e d u l e 0 1 1 0 1 2 23 , 3 9 3 23 , 4 2 1 23 . 9 1 9 2 3 , 5 7 2 23 , 7 0 7 23 . 8 0 6 2 3 , 2 1 7 23 , 2 4 9 23 , 2 4 9 2 3 . 4 7 2 23 , 3 0 3 2 3 , 4 7 5 28 1 , 7 8 3 43 La r g e G e n S v c S c h e d u l c G 2 I D 2 2 N21 79 8 81 5 81 3 80 4 79 3 85 1 84 6 84 4 83 7 83 5 82 4 9.8 8 1 44 Ex t r a l a r g e G e n S c h e d u l e 2 5 Il 11 11 Il 11 11 11 11 11 11 11 11 13 2 45 Ex t r a La r g e Ge n Sc h e d u l e 25 P 1 1 1 1 1 I 1 1 1 I 1 1 12 46 Pu m p i n g S c h e d u l e 3 1 / 3 2 1,5 2 8 1,5 2 6 1,5 5 1 1,5 3 9 L5 3 0 1.5 4 5 1,5 2 8 1, 5 2 9 1.5 3 7 1,5 2 5 1,5 2 3 1,5 3 7 18 . 3 9 8 47 Str e e t a n d A r e a L i g h t s 16 4 14 5 24 9 19 2 18 9 18 9 18 1 18 1 182 182 18 1 18 1 1,2 1 6 48 To t a l N o r m a l i z e d T e s t Y e a r C u s t o m e r B i l l s 14 1 . 3 0 1 14 1 . 1 7 4 14 2 . 3 5 2 14 1 , 6 8 8 14 1 , 9 1 9 14 1 , 9 9 0 13 9 , 8 6 0 14 0 . 0 4 9 14 0 . 1 7 0 14 1 . 0 5 0 14 0 . 8 1 0 14 1 . 3 3 6 1,6 9 3 . 6 9 0 49 50 Te s t Ye a r Av e r a g e Us a g e pe r Cu s t o m e r 51 Re s i d e n t i a ! I,3 2 8 1.0 9 2 1, 0 1 4 87 0 72 9 69 9 92 2 85 5 63 3 76 7 1.0 0 3 1, 2 1 2 11 . 1 2 5 92 7 52 No n - R e s i d e n t i a l 3,6 5 4 3,5 5 3 3,6 1 4 3,4 2 5 3.0 9 5 3.1 9 9 3,5 4 5 3.6 8 0 3.3 1 0 3.3 8 5 3.3 3 2 3. 7 9 5 41 , 6 3 8 3,4 6 9 CA S E NO . AV U - E - 2 3 - 0 1 S E T T L E M E N T ST I P U L A T I O N AP P E N D I X B Pa g e 3 - Sh a p i n g ATTACHMENT 1 EXHIBIT 19 AVISTA UTILtflES --Base Case Idaho Jurisdiction EffectiveCostofServiceGeneralSummaryElectricUtility 09/01/23 For the Twelve Months Ended June 30,2022 (a)(b)(c)(d)(e)(1)(g)(h)(i)(j)Description Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49 701 SUMMARY BY FUNCTION ANALYSIS 702 703 704 FunctionalCost Componentsat Current Rates 705 Production 114,271,489 49,187,921 16,812,343 21,251,397 11,924,750 12,669,300 2,123,565 302,213706Transmission27,458,544 12,356,640 4,263,640 5,132,875 2,549,372 2,713,945 413,383 28,690707Distribution65,538,780 35,830,722 11,911,057 10,321,031 2,239,933 358,459 2,109,099 2,768,481708Common68,385,187 37,289,718 10,867,960 10,330,697 3,989,945 3,401,296 1,561,954 943,617709TotalCurrentRateRevenue275,654,000 134,665,000 43,855,000 47,036,000 20,704,000 19,143,000 6,208,000 4,043,000710 711 712 713 Expressed as $/kWh 714 Production $0.03707 $0.03840 $0.03777 $0.03746 $0.03428 $0.03443 $0.03361 $0.02897715Transmission$0.00891 $0.00965 $0.00958 $0.00905 $0.00733 $0.00737 $0.00654 $0.00275716Distribution$0.02126 $0.02797 $0.02676 $0.01819 $0.00644 $0.00097 $0.03338 $0.26536717Common$0.02218 $0.02911 $0.02441 $0.01821 $0.01147 $0.00924 $0.02472 $0.09045718TotalCurrentRateRevenue$0.08941 $0.10513 $0.09851 $0.08290 $0.05952 $0.05202 $0.09826 $0.38752719 720 FunctionalCost Componentsat Uniform Current Return 721 Production 113,828,935 49,924,206 16,338,355 21,600,461 11,625,088 11,874,211 2,186,938 279,675722Transmission27,362,284 13,043,497 3,863,446 5,447,179 2,334,505 2,190,285 461,091 22,279723Distribution65,983,460 37,285,835 11,043,346 10,881,326 2,070,165 300,686 2,310,537 2,091,565724Common68,479,322 37,757,081 10,616,902 10,457,263 3,914,120 3,239,045 1,597,929 896,982725TotalUniformcurrentCost275,654,000 138,010,620 41,862,048 48,386,229 19,943,879 17,604,228 6,556,495 3,290,501726 727 728 729 Expressed as $/kWh 730 Production $0.03692 $0.03898 $0.03670 $0.03807 $0.03342 $0.03227 $0.03461 $0.02681 731 Transmission $0.00888 $0.01018 $0.00868 $0.00960 $0.00671 $0.00595 $0.00730 $0.00214732Distribution$0.02140 $0.02911 $0.02481 $0.01918 $0.00595 $0.00082 $0.03657 $0.20048733Common$0.02221 $0.02948 $0.02385 $0.01843 $0.01125 $0.00880 $0.02529 $0.08598 734 Total Current Rate Revenue $0.08941 $0.10775 $0.09404 $0.08528 $0.05733 $0.04784 $0.10377 $0.31539735 736 Revnue to Cost Ratio at Current Rates 1.00 0.98 1.05 0.97 1.04 1.09 0.95 1.23737 738 739 FunctionalCost Componentsat Proposed Return by Schedule 740 Production 119,575,036 52,284,287 17,114,202 22,521,569 12,160,950 12,946,586 2,241,703 305,738 741 Transmission 32,179,111 15,241,130 4,517,316 6,274,890 2,718,015 2,895,896 502,177 29,686742Distribution74,870,506 41,942,693 12,461,401 12,356,982 2,373,206 378,539 2,484,059 2,873,625743Common71,163,347 39,255,889 11,028,081 10,791,559 4,049,828 3,457,979 1,629,061 950,951744TotalProposedRateRevenue297,788,000 148,724,000 45,121,000 51,945,000 21,302,000 19,679,000 6,857,000 4,160,000745 746 747 748 Expressed as $/kWh 749 Production $0.03879 $0.04082 $0.03844 $0.03969 $0.03496 $0.03518 $0.03548 $0.02930750Transmission$0.01044 $0.01190 $0.01015 $0.01106 $0.00781 $0.00787 $0.00795 $0.00285751Distribution$0.02429 $0.03275 $0.02799 $0.02178 $0.00682 $0.00103 $0.03932 $0.27544752Common$0.02308 $0.03065 $0.02477 $0.01902 $0.01164 $0,00940 $0.02578 $0.09115753TotalProposedMeldedRates$0.09659 $0.11611 $0.10136 $0.09155 $0.06124 $0.05347 $0.10853 $0.39873754 755 FunctionalCost Componentsat Uniform ProposedReturn 756 Production 119,396,850 52,366,237 17,137,542 22,657,043 12,193,726 12,455,036 2,293,912 293,355757Transmission32,132,788 15,317,579 4,537,022 6,396,873 2,741,517 2,572,153 541,480 26,163758Distribution75,069,515 42,104,650 12,504,128 12,574,435 2,391,775 342,823 2,650,009 2,501,695759Common71,188,847 39,307,907 11,040,443 10,840,680 4,058,122 3,357,669 1,658,698 925,327760TotalUniformProposedCost297,788,000149,096,373 45,219,135 52,469,030 21,385,141 18,727,680 7,144,099 3,746,541 761 762 763 764 Expressed as $/kWh 765 Production $0.03873 $0.04088 $0.03850 $0.03993 $0.03505 $0.03384 $0.03631 $0.02812 766 Transmission $0.01042 $0.01196 $0.01019 $0.01127 $0.00788 $0.00699 $0.00857 $0.00251767Distribution$0.02435 $0.03287 $0.02809 $0.02216 $0.00688 $0.00093 $0.04194 $0.23979768Common$0.02309 $0.03069 $0.02480 $0.01911 $0.01167 $0.00912 $0.02625 $0.08869769TotalUniformMeldedRates$0.09659 $0.11640 $0.10158 $0.09248 $0.06147 $0.05089 $0.11307 $0.35910770 771 Revenueto Cost Ratio at ProposedRates 1.00 1.00 1.00 0.99 1.00 1.05 0.96 1.11772,Current Revenueto ProposedCost Ratio 0.93 0.90 0.97 0.90 0.97 1.02 0.87 1.08773 774 Target RevenueChange 22,134,000 14,431,000 1,364,000 5,433,000 681,000 415,000 936,000 -296,000775ProposedRevenueChange22,134,000 14,059,000 1,266,000 4,909,000 598,000 536,000 649,000 117,000776ProposedVariancefromUnity0372,000 98,000 524,000 83,000 -951,000 287,000 413,000 File:IDElec COS RY 1 Settlement Case AVU-E-23-01.xism i Summary CASE NO.AVU-E-23-01 SETTLEMENT STIPULATIONAPPENDIX B Page 4 -Cost of Service ATTACHMENT 1 EXHIBIT 19 AVISTA UTILITIES Revenue Conversion Factor Idaho -Electric System TWELVE MONTHS ENDED JUNE 30,2022 Line No.Description Factor 1 Revenues 1.000000 1.000000 Expenses: 2 Uncollectibles 0.001795 0.001795 3 Commission Fees 0.001982 0.001982 4 Idaho Income Tax 0.000000 5 Total Expenses 0.003777 0.003777 6 Net Operating Income Before FIT 0.996223 0.996223 7 Federal Income Tax @ 21%0.209207 8 REVENUE CONVERSION FACTOR 0.787016 9 Gross Up Factor for Revenue Related Expenses 1.0038 CASE NO.AVU-E-23-01 SETTLEMENT STIPULATIONAPPENDIX B Page 5 -Rev Conversion Factor ATTACHMENT 1 EXHIBIT 19 APPENDIX C AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Ele c t r i c Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Fix e d Co s t Ad j u s t m e n t Re v e n u e by Ra t e Sc h e d u l e - Ele c t r i c AV U - E - 2 3 - 0 1 Ye a r 2 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 4 OT H E R RE S I D E N T I A L GE N E R A L SV C . LG . GE N . SV C . PU M P I N G SE R V I C E TO T A L SC H E D U L E 1 SC H . 11 , 1 2 SC H . 21 , 2 2 SC H . 31 , 32 SC H E D U L E S l To t a l No r m a l i z e d Te s t Ye a r Re v e n u e $ 27 5 , 6 5 4 , 0 0 0 $ 13 4 , 6 6 5 , 0 0 0 $ 43 , 8 5 5 , 0 0 0 $ 47 , 0 3 6 . 0 0 0 $ 6, 2 0 8 , 0 0 0 $ 43 , 8 9 0 , 0 0 0 2 Se t t l e m e n t Re v e n u e Ch a n g e (R Y l ) $ 22 , 1 3 4 , 0 0 0 $ 14 , 0 5 9 , 0 0 0 $ 1, 2 6 6 , 0 0 0 $ 4, 9 0 9 , 0 0 0 $ 64 9 , 0 0 0 $ 1,2 5 1 , 0 0 0 3 Se t t l e m e n t Re v e n u e Ch a n g e (R Y 2 ) $ 4, 3 0 5 , 0 0 0 $ 2, 7 8 9 , 0 0 0 $ 19 7 , 0 0 0 $ 97 7 , 0 0 0 $ 13 0 , 0 0 0 $ 21 2 , 0 0 0 4 To t a l Ra t e Re v e n u e (S e p t e m b e r I, 20 2 4 ) $ 30 2 , 0 9 3 , 0 0 0 $ 15 1 , 5 1 3 , 0 0 0 $ 45 , 3 1 8 , 0 0 0 $ 52 , 9 2 2 , 0 0 0 $ 6, 9 8 7 , 0 0 0 $ 45 , 3 5 3 , 0 0 0 5 No r m a l i z e d kW h s (T e s t Ye a r ) 3, 0 8 2 , 9 2 9 , 7 0 5 1, 2 8 0 , 8 8 3 , 1 0 8 44 5 , 1 7 4 , 7 8 9 56 7 , 3 7 4 , 2 7 9 63 , 1 8 2 , 4 0 1 72 6 , 3 1 5 , 1 2 8 6 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (L n 16 ) $ 0. 0 2 4 5 9 $ 0. 0 2 4 5 9 $ 0. 0 2 4 5 9 $ 0. 0 2 4 5 9 $ 0. 0 2 4 5 9 7 Va r i a b l e Po w e r Su p p l y Re v e n u e (L n 5 * Ln 6) $ 75 , 8 0 9 , 2 4 1 $ 31 , 4 9 6 , 9 1 6 $ 10 , 9 4 6 , 8 4 8 $ 13 , 9 5 1 , 7 3 4 $ 1, 5 5 3 , 6 5 5 $ 17 , 8 6 0 , 0 8 9 8A Fix e d Pr o d u c t i o n an d Tr a n s m i s s i o n Ra t e pe r kW h (N e w Cu s t o m e r s On l y ) $ 0. 0 2 8 5 9 $ 0. 0 2 3 8 0 $ 0. 0 2 6 5 1 $ 0. 0 1 8 1 0 8B Fi x e d Pr o d u c t i o n an d Tr a n s m i s s i o n Re v e n u e (N e w Cu s t o m e r s On l y ) $ 44 5 , 1 7 4 , 7 8 9 $ 36 , 6 2 5 , 7 2 8 $ 10 , 5 9 4 , 0 6 0 $ 15 , 0 4 2 , 8 0 1 $ 1. 1 4 3 , 3 0 7 $ 13 , 5 1 9 , 3 4 6 9 Su b t o t a l (L n 4 - Ln 7) (T e s t Ye a r Cu s t o m e r s ) $ 19 8 . 7 9 0 , 8 4 8 $ 12 0 , 0 1 6 , 0 8 4 $ 34 , 3 7 1 , 1 5 2 $ 38 , 9 7 0 , 2 6 6 $ 5, 4 3 3 , 3 4 5 Ex c l u d e d Fr o m 9A Su b t o t a l (L n 4 - Ln 7 - Ln 8B ) (N e w Cu s t o m e r s ) $ 13 5 , 3 8 4 , 9 5 2 $ 83 , 3 9 0 , 3 5 7 $ 23 , 7 7 7 , 0 9 2 $ 23 , 9 2 7 , 4 6 6 $ 4, 2 9 0 , 0 3 7 .Fi x e d Co s t 10 Cu s t o m e r Bi l l s (T e s t Ye a r ) 1, 6 9 1 , 3 3 9 1, 3 8 1 , 2 7 7 28 1 , 7 8 3 9, 8 8 1 18 , 3 9 8 Ad j u s t m e n t 11 Se t t l e m e n t Fi x e d Ch a r g e s $ 20 . 0 0 $ 20 . 0 0 $ 52 5 . 0 0 $ 20 . 0 0 12 Fi x e d Ch a r g e Re v e n u e (L n 10 * Ln 1l) $ 38 , 8 1 6 , 6 8 5 $ 27 , 6 2 5 , 5 4 0 $ 5, 6 3 5 , 6 6 0 $ 5, 1 8 7 , 5 2 5 $ 36 7 , 9 6 0 13 Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 9 - Ln 12 ) (T e s t Ye a r Cu s t o m e r s ) $ 15 9 , 9 7 4 , 1 6 3 $ 92 , 3 9 0 , 5 4 4 $ 28 , 7 3 5 , 4 9 2 $ 33 , 7 8 2 , 7 4 1 $ 5, 0 6 5 , 3 8 5 13 A Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 9A - Ln 12 ) (N e w Cu s t o m e r s ) $ 96 , 5 6 8 , 2 6 7 $ 55 , 7 6 4 , 8 1 7 $ 18 , 1 4 1 . 4 3 2 $ 18 , 7 3 9 , 9 4 1 $ 3, 9 2 2 , 0 7 7 14 Lo a d Ch a n g e Ad j u s t m e n t Ra t e (A p p e n d i x A) $0 . 0 2 4 5 0 15 Gr o s s Up Fa c t o r fo r Re v e n u e Re l a t e d Ex p 10 0 . 3 8 % 16 Gr o s s e d Up Lo a d Ch a n g e Ad j u s t m e n t Ra t e $0 . 0 2 4 5 9 Re s i d e n t i a l No n - R e s i d e n t i a l Gr o u p 17 Av e r a g e Nu m b e r of Cu s t o m e r s (L i n e 10 / 12 ) 11 5 , 1 0 6 25 . 8 3 9 18 An n u a l k W h 1, 2 8 0 , 8 8 3 , 1 0 8 1, 0 7 5 , 7 3 1 , 4 6 9 19 Ba s i c Ch a r g e Re v e n u e s 27 , 6 2 5 , 5 4 0 11 , 1 9 1 , 1 4 5 20 Cu s t o m e r Bil l s 1,3 8 1 , 2 7 7 31 0 , 0 6 2 21 Av e r a g e Ba s i c Ch a r g e $2 0 . 0 0 $3 6 . 0 9 22 Av e r a g e Fix e d Pr o d u c t i o n an d Tr a n s m i s s i o n Ra t e pe r kW h (L i n e 8B / Li n e 5) $0 . 0 2 8 5 9 $0 . 0 2 4 8 9 CA S E NO . AV U - E - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X C Pa g e 1- Ba s e l i n e AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s El e c t r i c Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of An n u a l Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - El e c t r i c AV U - E - 2 3 - 0 1 Ye a r 2 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 4 Li n e . No n - R e s i d e n t i a l So u r c e Re s i d e n t i a l No . Sc h e d u l e s * (a ) (b ) (c ) (d ) Ex i s t i n g Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 92 , 3 9 0 , 5 4 4 $ 67 , 5 8 3 , 6 1 8 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 11 5 , 1 0 6 25 , 8 3 9 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 80 2 . 6 5 $ 2, 6 1 5 . 6 2 Ne w Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 55 , 7 6 4 , 8 1 7 $ 40 , 8 0 3 , 4 5 0 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a l 15 , 1 0 6 25 , 8 3 9 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 48 4 . 4 6 $ 1, 5 7 9 . 1 7 * Sc h e d u l e s 11 , 12 , 21 , 22 , 31 , an d 32 . CA S E NO . AV U - E - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X C Pa g e 2 - Fi x e d Co s t Ad j u s t . RP C AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Ele c t r i c Fix e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Mo n t h l y Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - El e c t r i c AV U - E - 2 3 - 0 1 Ye a r 2 Ra t e s Eff e c t i v e 09 / 0 1 / 2 0 2 4 Lin e No . So u r c e Ja n Fe b Ma r Ap r Ma y Ju n Ju l Au g Se p Oc t No v De c TO T A L (a ) (b ) (c ) id ) (e ) (f) (g ) (h ) (i) (j) (k ) (i) (m ) (n ) (o ) I Eie r t r i c Sa l e s 2 Re s i d e n t i a l 3 -W e a t h e r - N o r m a l i z e d k W h S a l e s Mo n t h l y T e s t Y e a r 15 3 , 2 8 5 , 3 1 1 12 5 , 8 6 0 , 3 9 7 11 7 , 4 5 2 , 2 9 8 10 0 , 4 8 9 . 3 6 2 84 , 2 7 4 , 3 9 9 80 , 8 9 0 , 4 3 ] 10 5 , 2 1 5 , 9 8 2 97 . 6 6 7 . 9 6 3 72 . 4 3 4 . 0 7 7 88 . 2 7 7 , 1 2 5 11 5 , 2 8 7 . 0 1 4 13 9 . 7 4 8 , 7 5 0 !.2 8 0 . 8 8 3 , 1 0 8 4 -°o o f A n n u a l T o t a l %o l T o t a l 11 . 9 7 % 9.8 3 * e 9.1 7 % 7. 8 5 % 6.5 8 % 6.3 2 ° ¾ 8.2 1 % 7.6 3 % 5.6 6 % 6.8 9 * . 0.0 0 * o 10 . 9 1 " . 10 0 . 0 0 % 5 6 No n - R e s i d e n t i a l * 7 -W e a t h e r - N o n n a l i z e d k W h S a l e s Mo n t h l y T e s t Y e a r 94 . 0 5 3 , 1 6 0 91 , 4 7 5 , 8 4 5 95 . 0 0 4 , 0 3 0 88 . 7 8 8 , 4 5 4 RO , 6 0 9 . 3 7 4 83 , 6 3 6 , 2 9 1 92 , 0 2 9 , 5 5 9 94 , 2 9 3 , 0 8 2 84 , 8 4 0 . 2 3 6 87 . 4 4 5 , 0 1 9 85 . 5 0 2 , 3 4 3 98 . 0 5 4 . 0 7 6 1,0 7 5 . 7 3 1 . 4 6 9 8 -% o f A n n u a l T o t a ! %o f T o t a l 8.7 4 ¾ 8.5 0 % 8.R 3 % 8.2 5 % 7.4 9 % 7.7 7 6 . R.5 6 % 8.7 7 % 7.R 9 % R.1 3 6 . 7. 9 5 % 9.1 2 % 10 0 . 0 0 % 9 11 Mo n t h l y Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (" R P C " ) 12 Fo r Te s t Te a r Ex i s t i n e Cu s t o m e r s I 3 Re s i d e n g a l 14 - Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 5 80 2 . 6 5 15 -M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r c u s l o m e r (4 ) x ( 1 4 ) $ 96 . 0 5 5 78 . 8 7 5 73 . 6 0 S 62 . 9 7 $ 52 . 8 1 $ 50 . 6 9 $ 65 . 9 3 5 61 . 2 0 S 45 3 9 5 55 . 3 2 5 72 . 2 4 S 87 . 5 7 S 80 2 . 6 5 16 17 No n - R e s i d e n t i a l * 18 - Fix e d Co s t Ad j . Re v e n u e per Cu s t o m e r Pa g e 2 S 2.6 l5. 6 2 19 -M o n t h l y F i x e d C o s t A d i . R e v e n u e p e r C u s t o m e r (8 ) x ( 1 8 ) 5 22 R . 6 9 $ 22 2 4 2 5 23 1 . 0 0 $ 21 5 . 8 9 $ 19 6 . 0 0 $ 20 3 . 3 6 S 22 3 , 7 7 S 12 9 . 2 7 S 20 6 1 9 $ 21 2 . 6 2 5 20 7 . 9 0 $ 23 8 . 4 2 5 2.6 1 5 . 6 2 20 21 22 Fo r Ne w Cu s t o m e r s 23 Ra i d e r n i a / 24 - Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pag e 2 5 48 4 . 4 6 25 - Mo n t h l y Fix e d Co s t Ad j . Re v e n u e per Cu s t o m e r (4 ) x (2 4 ) $ 57 . 9 8 $ 47 60 5 44 . 4 2 $ 38 . 0 1 $ 31 . 8 7 $ 30 . 5 9 5 39 . 8 0 S 36 . 9 4 S 27 40 5 33 . 3 9 5 43 . 6 0 5 52 . R 6 S 48 4 . 4 6 26 27 No n - R e s i d e n t i a / * 28 - Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 S 1.5 7 9 . ] 7 29 - Mo n t h l y Fix e d Co s t Ad j . Re v e n u e pe r cu s t o m e r (8 ) x (2 8 ) $ 13 8 . 0 7 S 13 4 29 S 13 9 . 4 7 $ 13 0 . 3 4 5 l l8 3 3 $ 12 2 . 7 8 $ 13 5 . 1 0 $ 13 8 . 4 2 5 12 4 55 5 12 8 . 3 7 S 12 5 . 5 2 5 14 3 . 9 4 1 1,5 7 9 . 1 7 * Sc h e d u l e s l l. 12. 21 . 22 . 3], and 32 . 30 No n n a l i z e d Te s t Ye a r Us a g e 31 Re s i d e n t i a l S c h e d u l c 0 0 1 15 3 , 2 8 5 . 3 1 1 12 5 , 8 6 0 , 3 9 7 11 7 , 4 5 2 . 2 9 8 10 0 , 4 8 9 , 3 6 2 84 , 2 7 4 . 3 9 9 80 . 8 9 0 , 4 3 ] 10 5 , 2 1 5 , 9 8 2 97 . 6 6 7 , 9 6 3 72 . 4 3 4 , 0 7 7 88 . 2 7 7 . 1 2 5 11 5 . 2 N 7 . 0 1 4 13 9 . 7 4 8 , 7 5 0 1,2 8 0 . 8 8 3 , 1 0 8 32 Ge n e r a l S v c S c h e d u l e 0 1 1 / 0 1 2 42 , 6 7 1 . 5 0 8 40 . 6 2 8 , 6 5 2 42 , 7 0 4 , 8 1 3 35 , 9 3 7 , 8 1 2 32 , 2 0 3 , 7 4 9 33 , 7 0 4 , 6 1 0 34 . 7 9 2 , 5 7 9 36 , 4 9 1 , 9 5 6 31 , 4 0 2 . 6 3 5 34 . 5 0 5 . 4 7 6 37 , 2 2 0 . 5 1 9 42 . 9 1 0 . 4 8 0 44 5 , 1 7 4 , 7 8 9 33 La r g c G e n S v c S c h e d u l e 0 2 1 / 0 2 2 47 , 5 3 4 , 0 2 9 46 , 8 8 1 , 0 2 4 48 , 8 8 0 , 9 9 6 48 , 6 3 3 , 3 3 0 43 . 4 8 5 , 5 2 3 45 , 6 2 5 , 9 0 5 47 . 7 7 5 , 5 4 1 47 . 5 2 0 . 1 4 2 45 , 8 6 0 , 2 8 2 47 , 7 2 8 . 6 6 1 45 , 8 7 8 , 6 7 7 51 . 5 7 0 , 0 6 9 56 7 . 3 7 4 . 2 7 9 34 Ex t r a L a r g e G e n S c h e d u l e 2 5 30 , 3 0 6 . 5 7 9 28 , 2 9 2 . 9 9 8 30 , 6 1 7 . 3 4 3 28 . 6 7 9 . 9 6 7 28 . 8 3 6 , 8 5 2 28 , 6 2 3 . 7 7 6 28 . 8 7 9 , 8 0 6 29 . 2 4 0 , 0 9 2 27 . 4 0 6 . 3 3 9 29 , 2 2 3 . 0 6 6 27 . 8 9 0 , 9 7 5 29 . 8 7 2 , 4 2 4 34 7 . R 7 0 , 2 1 6 35 Ex t r a L a r g e G e n S c h e d u l e 2 5 P 25 , 9 9 5 , 9 0 4 29 , 4 9 8 . 5 2 0 32 , 0 2 7 , 0 7 4 31 , 4 0 6 , 1 1 6 32 , 4 6 4 , 4 4 5 31 , 8 1 9 . 1 5 4 29 , 2 0 6 , 5 2 3 32 , 8 1 2 , 5 0 6 32 , 9 0 8 . 1 2 8 29 , 6 3 5 . 2 8 5 30 . 9 3 1 . 3 2 2 29 . 3 0 6 , 9 0 4 36 8 . 0 1 1 . 8 8 6 36 Pu m p i n g S c h e d u l e 3 1 3 2 3,8 4 7 , 6 2 3 3,9 6 6 , 1 6 9 3,4 1 8 , 2 2 1 4,2 1 7 . 3 1 2 4,9 2 0 , 1 0 2 4.3 0 5 . 7 7 6 9.4 6 1 , 4 3 9 10 . 2 8 0 . 8 8 4 7,5 7 7 . 3 1 9 5,2 1 0 . 8 8 2 2.4 0 3 , 1 4 7 3.5 7 3 , 5 2 7 63 , l 8 2 . 4 0 1 37 Str e e t a n d A r c a L i g h t s 80 9 , 0 3 2 78 9 , 5 1 2 98 6 , 8 7 5 85 7 . 9 7 1 83 8 , 3 3 ] 87 4 , 9 7 1 87 9 . 5 7 4 87 9 . 1 5 9 90 8 . 5 1 3 84 0 , 3 3 7 85 1 , 8 7 7 91 6 , 8 7 4 10 , 4 3 3 . 0 2 6 38 To t a l N o r m a l i z e d T e s t Y e a r U s a g e 30 4 , 4 4 9 . 9 9 1 27 5 , 9 1 7 , 2 7 2 27 6 , 0 8 7 , 6 1 9 25 0 . 2 2 ] , 8 7 0 22 7 , 0 2 3 , 4 0 0 22 5 , 8 4 4 , 6 2 3 25 6 , 2 ] L 4 4 5 25 4 . 8 9 2 , 8 0 2 21 8 , 4 9 7 , 2 9 2 23 5 . 4 2 0 , 8 3 3 26 0 , 4 6 3 . 5 3 1 29 7 , 8 9 9 , 0 2 8 3.0 8 2 , 9 2 9 , 7 0 5 39 40 No r m a l i z e d Te s t Ye a r Cu s t o m e r Bil l s 41 Re s i d e n t i a l S c h e d u l e 0 0 1 11 5 , 3 8 3 11 5 , 2 7 2 11 5 , 8 0 6 11 5 , 5 6 0 11 5 , 6 7 7 11 5 , 6 4 5 11 4 . 0 7 1 11 4 . 2 3 2 11 4 , 3 4 6 11 5 . 0 2 2 11 4 , 9 5 6 11 5 . 3 0 7 1. 3 8 1 , 2 7 7 42 G e n e r a l S v c S c h e d u l e 0 1 1 ' 0 I 2 23 . 3 9 3 23 , 4 2 1 23 , 9 1 9 23 , 5 7 2 23 , 7 0 7 23 , 8 0 6 23 . 2 1 7 23 , 2 4 9 23 , 2 4 9 23 . 4 7 2 23 . 3 0 3 23 , 4 7 5 28 1 . 7 8 3 43 La r g c Ge n Sv c Sc h e d u l e 02 1 02 2 82 1 79 8 81 5 81 3 80 4 79 3 85 1 84 6 84 4 X3 7 83 5 82 4 9.8 8 1 44 Ex t r a ta r g e Ge n Sc h e d u l e 25 11 11 11 I I 11 I l ll 11 11 11 11 11 13 2 45 Ex t r a La r g e Ge n Sc h e d u l e 25 P 1 1 ) | 1 1 I I 1 1 1 1 12 46 Pu m p i n g S c h e d u l e 3 1 / 3 2 1,5 2 8 1.5 2 6 1,5 5 1 1,5 3 9 1,5 3 0 1,5 4 5 1,5 2 8 1.5 1 9 1.5 3 7 L5 2 5 1.5 2 3 1,5 3 7 18 . 3 9 8 47 Str e e t a n d A r e a L i g h t s 16 4 14 5 24 9 19 2 18 9 18 9 18 1 18 1 18 2 18 2 18 1 18 ] 2,2 1 6 48 To t a l N o r m a l i z e d T e s t Y e a r C u s t o m e r B i l l s 14 1 . 3 0 1 14 1 , 1 7 4 14 2 . 3 5 2 14 ] , 6 8 8 14 1 . 9 1 9 14 1 , 9 9 0 13 9 , 8 6 0 14 0 , 0 4 9 14 0 , 1 7 0 14 1 . 0 5 0 14 0 , K I D 14 1 . 3 3 6 1,6 9 3 . 6 9 9 49 50 Te s t Ye a r Av e r a g e Us a g e pe r Cu s t o m e r 51 Re s i d e n t i a l 1,3 2 8 1,0 9 2 1,0 1 4 87 0 72 9 69 9 92 2 85 5 63 3 76 7 1,0 0 3 1,2 1 2 11 . 1 2 5 92 7 52 No n - R e s i d e n t i a l 3,6 5 4 3,5 5 3 3, 6 1 4 3.4 2 5 3,0 9 5 3.1 9 9 3,5 9 5 3,6 8 0 3,3 1 0 3,3 8 5 3,3 3 2 3,7 9 5 41 , 6 3 8 3,4 6 9 CA S E NO . AV U - E - 2 3 - 0 1 S E T T L E M E N T ST I P U L A T I O N AP P E N D I X C Pa g e 3 - Sh a p i n g ATTACHMENT 1 EXHIBIT 19 AVISTA UTILITIES -Base Case Idaho Judsdiction Effective Cost of Service General Summary Electric Utility 09/01/24 For the Twehre Months Ended June 30,2022 (a)(b)(c)(d)(e)(1)(g)(h)(i)Û)Deschpton Total Sch 1 Sch 11-12 Sch 21-22 Sch 25 Sch 25P Sch 31-32 Sch 41-49 701 SUMMARY BY FUNCTION ANALYSIS 702 703 704 FunctionalCost Componentsat Current Rates 705 Production 118,883,034 51,973,550 17,005,108 22,373,517 12,097,660 12,907,519 2,224,456 301,223 706 Transmission 31,649,183 14,981,147 4,433,936 6,150,225 2,677,861 2,888,680 488,774 28,560707Distribution75,171,248 42,040,990 12,517,428 12,462,590 2,418,803 386,014 2,488,964 2,856,458 708 Common 72,084,524 39,728,307 11,164,526 10,958,666 4,107,674 3,497,785 1,653,806 973,758709TotalCurrentRateRevenue297,787,989 148,723,994 45,120,998 51,944,998 21,301,999 19,679,999 6,856,000 4,160,000 710 711 712 713 Expressed as $/kWh 714 ProdUCtÍon $0.03856 $0.04058 $0.03820 $0.03943 $0.03478 $0.03507 $0.03521 $0.02887715Transmission$0.01027 $0.01170 $0.00996 $0.01084 $0.00770 $0.00785 $0.00774 $0.00274716Distribution$0.02438 $0.03282 $0.02812 $0.02197 $0.00695 $0.00105 $0.03939 $0.27379717Common$0.02338 $0.03102 $0.02508 $0.01931 $0.01181 $0.00950 $0.02618 $0.09333718TotalCurrentRateRevenue$0.09659 $0.11611 $0.10136 $0.09155 $0.06124 $0.05348 $0.10851 $0.39873719 720 FunctionalCost Componentsat Uniform Current Return 721 Production 118,660,778 52,043,404 17,031,890 22,517,364 12,118,553 12,378,251 2,279,770 291,547722Transmission31,568,862 15,048,757 4,457,398 6,284,609 2,693,404 2,527,012 531,977 25,704723Distribution75,454,483 42,183,520 12,568,141 12,703,091 2,431,229 345,683 2,671,641 2,551,178724Common72,103,865 39,772,127 11,178,549 11,010,341 4,112,900 3,391,428 1,684,934 953,587725TotalLJniformCurrentCost297,787,989 149,047,808 45,235,978 52,515,404 21,356,086 18,642,375 7,168,323 3,822,016726 727 728 729 Expressed as $/kWh 730 Production $0.03849 $0.04063 $0.03826 $0.03969 $0.03484 $0.03364 $0.03608 $0.02794 731 Transmission $0.01024 $0.01175 $0.01001 $0.01108 $0.00774 $0.00687 $0.00842 $0.00246732Distribution$0.02447 $0.03293 $0.02823 $0.02239 $0.00699 $0.00094 $0.04228 $0.24453 733 Common $0.02339 $0.03105 $0.02511 $0.01941 $0.01182 $0.00922 $0.02667 $0.09140734TotalCurrentRateRevenue$0.09659 $0.11636 $0.10161 $0.09256 $0.06139 $0.05066 $0.11345 $0.36634 735 736 Revnue to Cost Ratio at Current Rates 1.00 1.00 1.00 0.99 1.00 1.06 0.96 1.09 737 738 739 FunctionalCost Componentsat Proposed Return by Schedule 740 Production 119,891,008 52,567,547 17,059,559 22,617,128 12,139,871 12,958,096 2,246,976 301,829 741 Transmission 32,581,084 15,555,096 4,481,349 6,377,406 2,709,090 2,923,078 506,329 28,737742Distribution77,012,662 43,251,232 12,619,991 12,869,204 2,443,777 389,852 2,563,204 2,875,402 743 Common 72,608,235 40,101,120 11,193,099 11,046,260 4,118,261 3,507,974 1,666,490 975,032744TotalProposedRateRevenue302,092,989 151,474,994 45,353,998 52,909,998 21,410,999 19,778,999 6,983,000 4,181,000 745 746 747 748 Expressed as $/kWh 749 Production $0.03889 $0.04104 $0.03832 $0.03986 $0.03490 $0.03521 $0.03556 $0.02893750Transmission$0.01057 $0.01214 $0.01007 $0.01124 $0.00779 $0.00794 $0.00801 $0.00275 751 Distribution $0.02498 $0.03377 $0.02835 $0.02268 $0.00702 $0.00106 $0.04057 $0.27561752Common$0.02355 $0.03131 $0.02514 $0.01947 $0.01184 $0.00953 $0.02638 $0.09346753TotalProposedMeldedRates$0.09799 $0.11826 $0.10188 $0.09325 $0.06155 $0.05375 $0.11052 $0.40075 754 755 FunctionalCost Componentsat Uniform ProposedReturn 756 Production 119,721,064 52,508,434 17,184,078 22,718,566 12,226,838 12,488,856 2,300,141 294,152757Transmission32,511,021 15,497,881 4,590,427 6,472,170 2,773,787 2,602,429 547,854 26,471 758 Distribution 77,246,743 43,130,616 12,855,765 13,038,800 2,495,500 354,095 2,738,784 2,633,182759Common72,614,161 40,064,038 11,258,297 11,082,700 4,140,011 3,413,679 1,696,408 959,027760TotalUniformProposedCost302,092,989 151,200,969 45,888,567 53,312,236 21,636,137 18,859,060 7,283,187 3,912,832761 762 763 764 Expressed as $/kWh 765 Production $0.03883 $0.04099 $0.03860 $0.04004 $0.03515 $0.03394 $0.03640 $0.02819766Transmission$0.01055 $0.01210 $0.01031 $0.01141 $0.00797 $0.00707 $0.00867 $0.00254 767 Distribution $0.02506 $0.03367 $0.02888 $0.02298 $0.00717 $0.00096 $0.04335 $0.25239768Common$0.02355 $0.03128 $0.02529 $0.01953 $0.01190 $0.00928 $0.02685 $0.09192 769 Total Uniform Melded Rates $0.09799 $0.11804 $0.10308 $0.09396 $0.06220 $0.05125 $0.11527 $0.37504770 771 Revenueto Cost Ratio at ProposedRates 1.00 1.00 0.99 0.99 0.99 1.05 0.96 1.07772CurrentRevenuetoProposedCostRatio0.99 0.98 0.98 0.97 0.98 1.04 0.94 1.06773 774 Target RevenueChange 4,305,011 2,477,006 768,002 1,367,002 334,001 -820,999 427,000 -247,000 775 ProposedRevenue Change 4,305,011 2,751,006 233,002 965,002 109,001 99,001 127,000 21,000776ProposedVarlancefromUnity11-273,994 535,002 402,002 225,001 -919,999 300,000 -268,000 File:IDElec COS RY2 Settlement Case AVU-E-23-01.xlsm I Summary CASE NO.AVU-E-23-01 SETTLEMENT STIPULATIONAPPENDIX C Page 4 -Cost of Service ATTACHMENT 1 EXHIBIT 19 AVISTA UTILITIES RevenueConversionFactor Idaho -Electric System TWELVE MONTHS ENDED JUNE 30,2022 Line No.Description Factor 1 Revenues 1.000000 1.000000 Expenses: 2 Uncollectibles 0.001795 0.001795 3 Commission Fees 0.001982 0.001982 4 Idaho Income Tax 0.000000 5 Total Expenses 0.003777 0.003777 6 Net Operating IncomeBefore FIT 0.996223 0.996223 7 Federal IncomeTax @ 21%0.209207 8 REVENUE CONVERSION FACTOR 0.787016 9 Gross Up Factor for RevenueRelated Expenses 1.0038 CASE NO.AVU-E-23-01 SETTLEMENT STIPULATIONAPPENDIXC Page 5 -Rev ConversionFactor ATTACHMENT 1 EXHIBIT 19 APPENDIX D AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Na t u r a l Ga s Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Fi x e d Co s t Ad j u s t m e n t Re v e n u e by Ra t e Sc h e d u l e - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ye a r 1 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 3 GE N E R A L LA R G E GE N E R A L OT H E R SE R V I C E SE R V I C E SE R V I C E TO T A L SC H E D U L E 10 1 SC H . 11 1 / 1 1 2 SC H E D U L E S 1 To t a l St a f f Ad j u s t e d No r m a l i z e d Te s t Ye a r Re v e n u e $ 46 , 1 5 9 , 0 0 0 $ 38 , 1 3 0 , 0 0 0 $ 7, 4 2 8 , 0 0 0 $ 60 1 , 0 0 0 2 Se t t l e m e n t Re v e n u e Ch a n g e (R Y l ) $ 1, 2 5 2 , 0 0 0 $ 1, 2 5 2 , 0 0 0 $ - $ 3 To t a l Ba s e Ra t e Re v e n u e (S e p t e m b e r 1, 20 2 3 ) $ 47 , 4 1 1 , 0 0 0 $ 39 , 3 8 2 , 0 0 0 $ 7, 4 2 8 , 0 0 0 $ 60 1 , 0 0 0 4 No r m a l i z e d Th e r m s (T e s t Ye a r ) 15 2 , 7 0 3 , 9 7 5 69 , 4 7 9 , 5 0 6 26 , 0 7 5 , 1 1 7 57 , 1 4 9 , 3 5 1 5 WA C O G Ra t e Em b e d d e d in Ba s e Ra t e s $ - $ - $ - $ 6 Va r i a b l e Ga s Co s t Re v e n u e (L n 4 * Ln 5) $ - $ - $ - $ - Fi x e d Pr o d u c t i o n an d Un d e r g r o u n d St o r a g e 6A (N e w Cu s t o m e r s On l y ) $ 0. 0 2 7 1 7 $ 0. 0 2 7 2 2 Ra t e pe r Th e r m 6B Fix e d Pr o d u c t i o n an d Un d e r g r o u n d St o r a g e (N e w Cu s t o m e r s On l y ) $ 2, 6 7 5 , 7 4 8 $ 1, 8 8 7 , 4 7 4 $ 70 9 , 8 8 8 $ 78 , 3 8 6 7 Su b t o t a l (L n 3 - Ln 6) (T e s t Ye a r Cu s t o m e r s ) $ 46 , 8 1 0 , 0 0 0 $ 39 , 3 8 2 , 0 0 0 $ 7, 4 2 8 , 0 0 0 Ex c l u d e d Fr o m 7A Su b t o t a l (L n 3 - Ln 6 - Ln 6B ) (N e w Cu s t o m e r s ) $ 44 , 2 1 2 , 6 3 8 $ 37 , 4 9 4 , 5 2 6 $ 6, 7 1 8 , 1 1 2 Fi x e d Co s t Ad j u s t m e n t 8 Cu s t o m e r Bil l s (T e s t Ye a r ) 1, 0 9 8 , 4 1 6 1, 0 7 9 , 6 8 9 18 , 7 2 7 9 Se t t l e m e n t Fi x e d Ch a r g e s $ 15 . 0 0 $ 81 . 7 4 10 Fi x e d Ch a r g e Re v e n u e (L n 8 * Ln 9) $ 17 , 7 2 6 , 0 8 0 $ 16 , 1 9 5 , 3 3 5 $ 1, 5 3 0 , 7 4 5 11 Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 7 - Ln 10 ) (T e s t Ye a r Cu s t o m e r s ) $ 29 , 0 8 3 , 9 2 0 $ 23 , 1 8 6 , 6 6 5 $ 5, 8 9 7 , 2 5 5 1l A Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 7A - Ln 10 ) (N e w Cu s t o m e r s ) $ 26 , 4 8 6 , 5 5 8 $ 21 , 2 9 9 , 1 9 1 $ 5, 1 8 7 , 3 6 7 Re s i d e n t i a l No n - R e s i d e n t i a l Gr o u p 12 Av e r a g e Nu m b e r of Cu s t o m e r s (L i n e 8 / 12 ) 89 , 9 7 4 1, 5 6 1 13 An n u a l Th e r m s 69 , 4 7 9 , 5 0 6 26 , 0 7 5 , 1 1 7 14 Ba s i c Ch a r g e Re v e n u e s 16 , 1 9 5 , 3 3 5 1, 5 3 0 , 7 4 5 15 Cu s t o m e r Bil l s 1, 0 7 9 , 6 8 9 18 , 7 2 7 16 Av e r a g e Ba s i c Ch a r g e $1 5 . 0 0 $8 1 . 7 4 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X D Pa g e 1- Ba s e l i n e AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Na t u r a l Ga s Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of An n u a l Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ye a r 1 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 3 Li n e . No n - R e s i d e n t i a l So u r c e Re s i d e n t i a l No . Sc h e d u l e s * (a ) (b ) (c ) (d ) Ex i s t i n g Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 23 , 1 8 6 , 6 6 5 $ 5, 8 9 7 , 2 5 5 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 89 , 9 7 4 1, 5 6 1 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 25 7 . 7 0 $ 3, 7 7 8 . 8 8 Ne w Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e 1 $ 21 , 2 9 9 , 1 9 1 $ 5, 1 8 7 , 3 6 7 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 89 , 9 7 4 1, 5 6 1 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 23 6 . 7 3 $ 3, 3 2 3 . 9 9 * Sc h e d u l e s 11 1 an d l1 2 . AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X D Pa g e 2 - Fix e d Co s t Ad j u s t . RP C AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Na t u r a l Ga s Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Mo n t h l y Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ye a r 1 Ra t e s Eff e c t i v e 09 / 0 1 / 2 0 2 3 So u r c e Ja n Fe b Ma r Ap r Ma y Ju n .lu t Au g Se p Oc t No v De c TO T A L (a ) (b ) (c ) (d) (e ) (f) (g ) (h ) (i) ti) (k) (f ) tm l (n ) fo ) 1 Na t u r a l Ga s Sa l e s 2 RM 3 -W e a t h e r - N o r m a l i z e d T h e r m D e l i v e r y V o l u m e Mo n t h l y T e s t Y e a r 11 , 8 6 2 , 7 0 4 10 , 2 1 9 , 4 9 6 8,] B 9 , 4 ] 6 5,4 4 8 , 5 8 7 2,9 4 2 , 7 3 0 I,R 3 9 , 0 3 2 1,1 2 5 . 3 0 9 [.1 0 1 . 0 9 0 1,8 3 2 , 7 6 9 4,8 7 9 , 2 7 1 8,7 5 6 , 6 5 9 11 , 2 8 2 . 4 4 3 69 , 4 7 9 . 5 0 6 4 -% o f A n n u a l T o t a l %o f T o t a l 17 . 0 7 % 14 . 7 1 ¾ 11 . 7 9 % 7.8 4 % 4.2 4 % 2.6 5 % 1.6 2 % 1.5 8 % 2.6 4 % 70 2 ¾ 12 . 6 0 % 16 . 2 4 o 10 0 . 0 0 % 5 6 No n - R e s i d e n t i a l Sa l e s * 7 - We a t h e r - N o r m a l i z e d Th e n n De l i v e r v Vo l u m e Mo n t h l y Te s t Ye a r 3.3 9 7 . 6 3 9 3. 3 4 2 , 5 4 3 2,9 1 8 , 9 0 7 2,0 3 5 . 5 8 3 1.6 1 4 . 6 4 9 !.2 4 9 , 1 7 2 99 5 . 0 8 3 1, 0 7 7 . 6 4 3 1,2 8 7 , 9 2 5 1. 9 9 6 , 0 3 5 2.7 2 8 . 3 3 9 3,4 3 1 . 6 0 0 26 , 0 7 5 . 1 1 7 8 -% s f A n n u a l T o l a l %o f T o t a l 13 . 0 3 * o 12 . 8 2 % 11 . 1 9 ¾ 7.8 1 % 6.1 9 % 4.7 9 % 3.8 2 % 4.1 3 % 4.9 4 % 76 5 % 10 . 4 6 % 13 . 1 6 " a 10 0 . 0 0 % 9 10 11 Mo n t h l v Fix e d Co s t Ad ¡ u s t m e n t Re v e n u e Pe r Cu s t o m e r (" R P C " ) 12 Fo r Te s t Ye a r Er i s t i n g Cu s t e n r e r s 13 RR 14 - All o w e d Fix e d Co s t Ad j . Re v e n u e per Cu s t o m e r Pag e 2 5 25 7 . 7 0 15 -A I 1 o w e d M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r C u s t o m e r (4 ) x ( 1 4 ) $ 44 . 0 0 5 37 . 9 0 5 30 . 3 7 5 20 . 2 1 5 10 . 9 1 $ 6.8 2 $ 4.1 7 5 4.0 8 $ 6.8 0 $ 18 . 1 0 S 32 . 4 8 5 41 . 8 5 5 25 7 . 7 0 16 I 7 No n - R e s i d e n t i a l Sa l e s * 18 - All o w e d Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pag e 2 $ 3,7 7 8 . 8 8 19 -A l l o w e d M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r C u s t o m e r (8 ) x ( 1 8 ) S 49 2 . 4 0 $ 48 4 . 4 1 $ 42 3 . 0 2 5 29 5 . 0 0 5 23 4 . 0 0 S 18 1 . 0 3 S 14 4 . 2 1 5 15 6 . 1 8 $ 18 6 . 6 5 $ 28 9 . 2 7 S 39 5 . 4 0 5 49 7 . 3 2 5 3,7 7 8 . 8 8 20 22 Fo r N e w C u s t o m e r s 23 Re s i d e n t i a l 24 - All o w e d Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 S 23 6 . 7 3 25 -A l l o w e d M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r c u s t o m e r (4 ) x t 2 4 ) 5 40 . 4 2 $ 34 . 8 2 $ 27 . 9 0 5 18 . 5 6 5 10 . 0 3 $ 6.2 7 S 3.8 3 5 3.7 5 $ 6.2 4 $ 16 . 6 2 S 29 . 8 4 5 3K . 4 4 5 23 6 . 7 3 26 27 No n - R e s i d e n t i a / S a l e s * 28 - Allo w e d Fix e d Co s t Ad j Re v e n u e per Cu s t o m e r Pag e 2 $ 3.3 2 3 . 9 9 29 -A l l o w e d M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r c u s t o m e r (B ) x ( 2 8 ) $ 43 3 . 1 2 $ 42 6 . 1 0 $ 37 2 . 0 9 S 25 9 . 4 9 $ 20 5 . 8 3 $ 15 9 . 2 4 S 12 6 . 8 5 5 13 7 . 3 8 $ 16 4 . 1 8 S 25 4 . 4 5 S 34 7 . 8 0 5 43 7 . 4 5 5 3,3 2 3 . 9 9 * Sc h e d u l e s 11 1 an d 11 2 . 30 No r m a l i z e d Te s t Ye a r Us a g e 31 Sm a l l S e r v i c e S c h e d u l e l 0 1 11 , 8 6 2 . 7 0 4 1 0 . 2 1 9 , 4 9 6 8,1 8 9 , 4 1 6 5,4 4 8 , 5 8 7 2,9 4 2 , 7 3 0 1, 8 3 9 , 0 3 2 1.1 2 5 . 3 0 9 1,1 0 1 . 0 9 0 1,8 3 2 , 7 6 9 4.8 7 9 , 2 7 1 8, 7 5 6 , 6 5 9 1 1 , 2 8 2 . 4 4 3 69 , 4 7 9 , 5 0 6 32 La r g e S e t y i c e S c h e d u l e i l l / l l 2 3,3 9 7 , 6 3 9 3,3 4 2 . 5 4 3 2,9 1 8 . 0 0 7 2,0 3 5 , 5 8 3 1,6 1 4 , 6 4 9 1, 2 4 9 , 1 7 2 99 5 , 0 8 3 1.0 7 7 . 6 4 3 1.2 8 7 . 9 2 5 1,9 9 6 , 0 3 5 2,7 2 8 , 3 3 9 3.4 3 1 , 6 0 0 26 . 0 7 5 , 1 1 7 33 In t e r r u p t Se r v i c e Sc h e d u l e 13 1 / 1 3 2 34 Tra n s p e i t S e r v i c e S c h e d u l e l 4 6 35 l , 3 6 1 26 3 , 8 9 6 31 9 , 6 7 1 32 5 , 1 0 6 36 6 , 3 1 7 32 7 , 7 8 7 39 0 , 4 7 2 24 5 , 9 8 9 30 1 , 3 4 3 31 2 , 5 5 6 37 7 . 2 3 8 34 0 , 5 1 2 3,9 2 2 , 2 4 8 35 Sp e c i a l C o n t r a c t T r a n s p o t t 6.5 9 1 , 4 2 3 4,4 2 5 , 8 7 2 3,5 6 3 , 5 9 4 3,6 9 0 . 0 6 0 3,4 2 9 , 9 8 5 4,4 7 5 , 3 5 2 3,6 0 3 , 2 9 4 3.2 0 0 . 1 3 2 4,3 0 4 , 9 1 2 4,8 1 5 , 6 0 3 4,9 7 1 . 4 7 8 6.1 5 5 , 3 9 8 53 . 2 2 7 , 1 0 3 36 To t a l N o r m a l i z e d T e s t Y e a r U s a g e 22 . 2 0 3 , 1 2 7 18 . 2 5 1 , 8 0 6 14 . 9 9 1 . 5 8 8 11 . 4 9 9 , 3 3 6 8,3 5 3 , 6 8 0 7,8 9 1 , 3 4 2 6,1 1 4 . 1 5 8 5.6 2 4 , 8 5 4 7,7 2 6 , 9 4 9 12 . 0 0 3 , 4 6 6 16 . 8 3 3 , 7 1 4 21 , 2 0 9 , 9 5 3 15 2 . 7 0 3 , 9 7 5 37 38 39 No r m a l i z e d Te s t Ye a r Cu s t o m e r Bil l s 40 Sm a l l Se r v i c e Sc h e d u l e t0 ] 90 . 2 2 6 90 . 1 8 6 91 , 2 2 5 90 . 1 6 3 90 . 8 9 4 91 , 0 3 9 88 . 7 6 0 88 , 9 2 2 89 , 1 7 6 89 . 4 6 5 89 , 7 3 5 89 . 8 9 8 1,0 7 9 , 6 8 9 41 La r g e S e r v i c e s c h e d u l e i l l / I I 2 1.5 5 6 1,5 6 1 1,5 8 5 1,5 4 9 1.5 6 7 1.5 7 2 1, 5 5 4 1,5 7 3 1, 5 4 9 1,5 5 4 1,5 5 0 1, 5 5 7 18 , 7 2 7 42 In t e r r u p t Se r v i c e Sc h e d u l e 13 1 / 1 3 2 43 Tra n s p o r t Se r v i c e Sc h e d u l e 146 6 6 6 6 6 6 6 6 6 6 6 6 72 44 Sp e c i a l Co n t r a c t Tr a n s p o r t 2 2 2 2 2 2 ' ' ' ' 2 2 24 45 T o t a l N o r m a l i z e d T e s t V e a r C u s t o m e r B i l l s 91 , 7 9 0 91 . 7 5 5 92 , 8 1 8 91 , 7 2 0 92 . 4 6 9 92 , 6 1 9 90 , 3 2 2 90 , 5 0 3 90 , 7 3 3 91 . 0 2 7 91 , 2 9 3 91 . 4 6 3 1 , 0 9 8 , 5 1 2 46 47 48 Te s t Ye a r Av e r a g e Us a g e pe r Cu s t o m e r 49 Re s i d e n t i a l 131 11 3 90 60 32 20 13 12 21 55 9R 12 6 77 1 64 50 No n - R e s i d e n t i a l 2,1 8 4 2,1 4 1 1,8 4 2 1.3 1 4 1,0 3 0 79 5 64 0 68 5 83 1 1.2 8 4 1,7 6 0 2,2 0 4 16 , 7 1 1 1,3 9 2 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X D Pa g e 3 - Sh a p i n g ATTACHMENT1 EXHIBIT 19 AVU-G-23-01 AVISTA UTILITIES Natural Gas UtilityCompanyRY1SummarybyFunctionwithMarginAnalysisIdahoJurisdictionSettlementCaseFortheYearEndedJune30,2022 (b)(c)(d)(e)(f)(g)(h)(j)(k)Residential Large Firm Interrupt TransportSystemServiceServiceServiceServiceLineDescriptionTotalSch101Sch111/112 Sch 131/132 Sch 146 Functional Cost Components at Current Rates 1 Production 313,033 225,723 84,712 0 2,5982UndergroundStorage2,278,333 1,577,370 625,175 0 75,7883Distribution29,204,324 24,052,494 4,847,241 0 304,5894Common14,262,310 12,273,327 1,870,597 0 118,3865TotalCurrentRateRevenue46,058,000 38,128,913 7,427,726 (0)501,3626ExcludeCostofGasw/Revenue Exp.0 0 0 0 07TotalMarginRevenueatCurrentRates46,058,000 38,128,913 7,427,726 (0)501,362 Margin per Therm at Current Rates 8 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.000669UndergroundStorage$0.02290 $0.02270 $0.02398 $0.00000 $0.0193210Distribution$0.29358 $0.34618 $0.18590 -$0.01195 $0.0776611Common$0.14337 $0.17665 $0.07174 $0.00872 $0.0301812TotalCurrentMarginMeldedRateperTherm$0.46300 $0.54878 $0.28486 $0.00000 $0.12783 Functional Cost Components at Uniform Current Return 13 Production 313,033 225,723 84,712 0 2,59814UndergroundStorage2,224,753 1,653,343 517,529 0 53,88115Distribution29,255,350 25,025,226 4,014,021 0 216,10316Common14,264,864 12,351,888 1,802,201 0 110,77417TotalUniformCurrentCost46,058,000 39,256,180 6,418,464 0 383,35618ExcludeCostofGaswIRevenueExp.0 0 0 0 019TotalUniformCurrentMargin46,058,000 39,256,180 6,418,464 0 383,356 Margin per Therm at Uniform Current Return 20 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.0006621UndergroundStorage$0.02236 $0.02380 $0.01985 $0.00000 $0.0137422Distribution$0.29409 $0.36018 $0.15394 $0.01673 $0.0551023Common$0.14340 $0.17778 $0.06912 $0.01161 $0.0282424TotalCurrentUniformMarginMeldedRateperTherm$0.46300 $0.56500 $0.24615 $0.03157 $0.09774 25 Margin to Cost Ratio at Current Rates 1.00 0.97 1.16 0.00 1.31 Functional Cost Components at Proposed Rates 26 Production 313,032 225,722 84,712 0 2,59827UndergroundStorage2,362,715 1,661,752 625,176 0 75,78828Distribution30,284,718 26,132,884 4,847,245 0 304,59029Common14,349,534 12,360,554 1,870,593 0 118,38630TotalProposedRateRevenue47,310,000 39,380,913 7,427,726 (0)501,36231ExcludeCostofGasw/Revenue Exp.O 0 0 0 032TotalMarginRevenueatProposedRates47,310,000 39,380,913 7,427,726 (0)501,362 Margin perTherm at Proposed Rates 33 Production $0.00315 $0.00325 $0.00325 $0.00324 $0.0006634UndergroundStorage$0.02375 $0.02392 $0.02398 $0.00000 $0.0193235Distribution$0.30444 $0.36173 50.18590 40.01195 $0.0776636Common$0.14425 $0.17790 $0.07174 $0.00872 $0.0301837TotalProposedMarginMeldedRateperTherm$0.47559 $0.56680 $0.28486 ($0.00000)$0.12783 Functional Cost Components at Uniform Proposed Return 38 Production 313,032 225,722 84,712 0 2,59839UndergroundStorage2,318,622 1,723,102 539,366 0 56,15440Distribution30,326,715 25,918,389 4,183,041 0 225,28641Common14,351,630 12,423,995 1,816,071 0 111,56442TotalUniformProposedCost47,310,000 40,291,208 6,623,189 0 395,60243ExcludeCostofGasw/Revenue Exp.0 0 0 0 044TotalUniformProposedMargin47,310,000 40,291,208 6,623,189 0 395,602 Margin per Therm at Uniform Proposed Return 45 Production $0.00315 $0.00325 $0.00325 $0.00325 $0.0006646UndergroundStorage$0.02331 $0.02480 $0.02069 $0.00000 $0.0143247Distribution$0.30486 $0.37304 $0.16042 $0.01743 $0.0574448Common$0.14427 $0.17882 $0.06965 $0.01168 $0.0284449TotalProposedUniformMarginMeldedRateperTherm$0.47559 $0.57990 $0.25400 $0.03236 $0.10086 50 Margin to Cost Ratio at Proposed Rates 1.00 0.98 1.12 0.00 1.27 51 Current Margin to Proposed Cost Ratio 0.97 0.95 1.12 0.00 1.27 AVU-G-23-01SETTLEMENT STIPULATIONAPPENDIXD Page 4 -Cost of Service AT T A C H M E N T 1 EX H I B I T 19 AV I S T A UT I L I T I E S Re v e n u e Co n v e r s i o n Fa c t o r Id a h o - Na t u r a l Ga s Sy s t e m TW E L V E MO N T H S EN D E D JU N E 30 , 20 2 2 Li n e No . De s c r i p t i o n Fa c t o r l Re v e n u e s 1. 0 0 0 0 0 0 1. 0 0 0 0 0 0 Ex p e n s e s : 2 Un c o l l e c t i b l e s 0. 0 0 1 7 9 5 0. 0 0 1 7 9 5 3 Co m m i s s i o n Fe e s 0. 0 0 1 9 8 2 0. 0 0 1 9 8 2 4 Id a h o St a t e In c o m e Ta x 0. 0 0 0 0 0 0 0 5 To t a l Ex p e n s e s 0. 0 0 3 7 7 7 0. 0 0 3 7 7 7 6 Ne t Op e r a t i n g In c o m e Be f o r e FI T 0. 9 9 6 2 2 3 0. 9 9 6 2 2 3 7 Fe d e r a l In c o m e Ta x @ 21 % 0. 2 0 9 2 0 7 8 RE V E N U E CO N V E R S I O N FA C T O R 0. 7 8 7 0 1 6 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X D Pa g e 5 - Co n v e r s i o n Fa c t o r ATTACHMENT 1 EXHIBIT 19 APPENDIX E AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Na t u r a l Ga s Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Fi x e d Co s t Ad j u s t m e n t Re v e n u e by Ra t e Sc h e d u l e - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ye a r 2 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 4 GE N E R A L LA R G E GE N E R A L OT H E R SE R V I C E SE R V I C E SE R V I C E TO T A L SC H E D U L E 10 1 SC H . 11 1 / 1 1 2 SC H E D U L E S 1 To t a l St a f f Ad j u s t e d No r m a l i z e d Te s t Ye a r Re v e n u e $ 46 , 1 5 9 , 0 0 0 $ 38 . 1 3 0 , 0 0 0 $ 7, 4 2 8 , 0 0 0 $ 60 1 , 0 0 0 2 Se t t l e m e n t Re v e n u e Ch a n g e (R Y l ) $ 1, 2 5 2 , 0 0 0 $ 1, 2 5 2 , 0 0 0 $ - $ 3 Se t t l e m e n t Re v e n u e Ch a n g e (R Y 2 ) $ 3,0 0 0 $ 3, 0 0 0 $ - $ 4 To t a l Ba s e Ra t e Re v e n u e (S e p t e m b e r 1, 20 2 4 ) $ 47 , 4 1 4 , 0 0 0 $ 39 , 3 8 5 , 0 0 0 $ 7, 4 2 8 , 0 0 0 $ 60 L O O O 5 No r m a l i z e d Th e r m s (T e s t Ye a r ) 15 2 , 7 0 3 , 9 7 5 69 , 4 7 9 , 5 0 6 26 , 0 7 5 , 1 1 7 57 , 1 4 9 , 3 5 1 6 WA C O G Ra t e Em b e d d e d in Ba s e Ra t e s $ - $ - $ - $ 7 Va r i a b l e Ga s Co s t Re v e n u e (L n 5 * Ln 6) $ - $ - S - $ Fi x e d Pr o d u c t i o n an d Un d e r g r o u n d St o r a g e Ra t e 8A (N e w Cu s t o m e r s On l y ) $ 0. 0 2 6 9 2 $ 0. 0 2 7 1 0 pe r Th e r m 8B Fi x e d Pr o d u c t i o n an d Un d e r g r o u n d St o r a g e (N e w Cu s t o m e r s On l y ) $ 2, 6 5 5 , 2 0 0 $ 1, 8 7 0 , 4 2 5 $ 70 6 , 5 5 5 $ 78 , 2 1 9 9 Su b t o t a l (L n 4 - Ln 7) (T e s t Ye a r Cu s t o m e r s ) $ 46 , 8 1 3 , 0 0 0 $ 39 , 3 8 5 , 0 0 0 $ 7, 4 2 8 , 0 0 0 Ex c l u d e d Fr o m 9A Su b t o t a l (L n 4 - Ln 7 - Ln 8B ) (N e w Cu s t o m e r s ) $ 44 , 2 3 6 , 0 1 9 $ 37 , 5 1 4 , 5 7 5 $ 6, 7 2 1 , 4 4 5 Fix e d Co s t Ad j u s t m e n t 10 Cu s t o m e r Bi l l s (T e s t Ye a r ) 1, 0 9 8 , 4 1 6 1, 0 7 9 , 6 8 9 18 , 7 2 7 11 Se t t l e m e n t Fix e d Ch a r g e s $ 20 . 0 0 $ 71 . 2 1 12 Fix e d Ch a r g e Re v e n u e (L n 10 * Ln l1 ) $ 22 , 9 2 7 , 3 3 0 $ 21 , 5 9 3 , 7 8 0 $ 1, 3 3 3 , 5 5 0 13 Fi x e d Co s t Ad j u s t m e n t Re v e n u e (L n 9 - Ln 12 ) (T e s t Ye a r Cu s t o m e r s ) $ 23 , 8 8 5 , 6 7 0 $ 17 , 7 9 1 , 2 2 0 $ 6,0 9 4 , 4 5 0 13 A Fix e d Co s t Ad j u s t m e n t Re v e n u e (L n 9A - Ln 12 ) (N e w Cu s t o m e r s ) $ 21 , 3 0 8 , 6 9 0 $ 15 , 9 2 0 , 7 9 5 $ 5, 3 8 7 , 8 9 5 Re s i d e n t i a l No n - R e s i d e n t i a l Gr o u p 14 Av e r a g e Nu m b e r of Cu s t o m e r s (L i n e 10 / 12 ) 89 . 9 7 4 1,5 6 1 15 An n u a l Th e r m s 69 , 4 7 9 , 5 0 6 26 , 0 7 5 , 1 1 7 16 Ba s i c Ch a r g e Re v e n u e s 21 , 5 9 3 , 7 8 0 1, 3 3 3 , 5 5 0 17 Cu s t o m e r Bi l l s 1, 0 7 9 , 6 8 9 18 , 7 2 7 18 Av e r a g e Ba s i c Ch a r g e $2 0 . 0 0 $7 1 . 2 1 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X E Pa g e 1 - Ba s e l i n e AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Ut i l i t i e s Na t u r a l Ga s Fi x e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of An n u a l Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ye a r 2 Ra t e s Ef f e c t i v e 09 / 0 1 / 2 0 2 4 Li n e . No n - R e s i d e n t i a l So u r c e Re s i d e n t i a l No . Sc h e d u l e s * (a ) (b ) (c ) (d ) Ex i s t i n g Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e l $ 17 , 7 9 1 , 2 2 0 $ 6, 0 9 4 , 4 5 0 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 89 , 9 7 4 1, 5 6 1 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 19 7 . 7 4 $ 3, 9 0 5 . 2 4 Ne w Cu s t o m e r FC A 1 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pa g e l $ 15 , 9 2 0 , 7 9 5 $ 5, 3 8 7 , 8 9 5 2 Te s t Ye a r Nu m b e r of Cu s t o m e r s Re v e n u e Da t a 89 , 9 7 4 1, 5 6 1 3 Fi x e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (1 ) / (2 ) $ 17 6 . 9 5 $ 3, 4 5 2 . 4 9 * Sc h e d u l e s 11 1 an d I1 2 . AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X E Pa g e 2 - Fi x e d Co s t Ad j u s t . RP C AT T A C H M E N T 1 EX H I B I T 19 Av i s t a Uti l i t i e s Na t u r a l Ga s Fix e d Co s t Ad j u s t m e n t Me c h a n i s m (I d a h o ) De v e l o p m e n t of Mo n t h l y Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r - Na t u r a l Ga s AV U - G - 2 3 - 0 1 Ve a r 2 Ra t e s Eff e c t i v e 09 / 0 1 / 2 0 2 4 So u r c e Ja n Fe b Ma r Ap r Ma y Ju n Ju l Au g Se p oc t No v De c TO T A L (a ) (b ) (c ) (d) (e ) (1 ) (g) (b ) 0) (D (k) (1 ) im ; in y lo ; 1 Na t u r a l Ga s Sa l e s 2 Re s i d e n t i r d 1 -W e a t h e r N o r m a l i z e d T h e r m D e l i v e r y V o l u m e Mo n t h l y T e s t Y e a r [1 , 8 6 2 , 7 0 4 10 , 2 1 9 , 4 9 6 8,1 8 9 . 4 ] 6 S,4 4 8 , 5 R 7 1,9 4 2 , 7 3 0 1,8 3 9 , 0 3 2 1,1 2 5 . 3 0 9 1,1 0 ] . 0 9 0 1.8 3 2 , 7 6 9 4.R 7 9 , 2 7 ] 8.7 5 6 , 6 5 9 11 , 2 8 2 . 4 4 3 69 , 4 7 9 . 5 ß 6 4 -% o f A n n u a l T o t a l %o f T o t a l 17 . 0 7 % 14 . 7 ] % 11 . 7 9 % 7.8 4 % 4.2 4 % 2.6 5 % L6 2 % 1.5 8 % 16 4 % 7.( 1 2 % 12 . 6 0 % 16 . 2 4 % 10 0 0 0 % 5 6 No n - R e s i d e n t i n / S a / e s * 7-W e a t h e r - N o r i n a l i z e d T h e n n D e l i v e r y V o l u m e Mo n t h l y T e s t Y e a r 3. 3 9 7 . 6 3 9 3,3 4 2 , 5 4 3 2,9 1 8 . 9 0 7 2.0 3 5 . 5 8 3 1.6 1 4 , 6 4 9 L2 4 9 , 1 7 2 99 5 . 0 8 3 1.0 7 7 , 6 4 3 1.2 8 7 , 9 2 5 LY 9 6 , 0 3 5 2.7 2 8 . 3 3 9 3. 4 3 1 . 6 0 0 26 . 0 7 5 . 1 1 7 8 -% o f A n n u a l T o t a l ¾o f T o t a l 13 . 0 3 a 12 . 8 2 % 11 . 1 9 ¾ 7.8 ( ¾ (9 . 1 9 % 4.7 9 % 3.8 2 % 4. 1 3 % 4.0 4 % 7. 6 5 % 10 . 4 6 % 13 . 1 6 % [0 0 0 0 " / o 9 10 1 i Mo n 1 h i v Fix e d Co s t Ad j u s t m e n t Re v e n u e Pe r Cu s t o m e r (" R P C " ) 12 Fo r Te s t Ye a r Ex i s t i n g Cu s t o m e r s ] 3 RM 14 - All o w e d Fix e d Cos t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 S 19 7 74 15 - All o w e d Mo n t h l y Fix e d Cos t Ad y . Re v e n t i e pe r Cu s t o m e r (4 ) x (1 4 ) $ 33 . 7 6 5 29 0 8 $ 23 . 3 ! 5 15 . 5 1 1 8.3 8 S 5.2 3 5 3.2 0 $ 3.1 3 5 5. 2 2 S 13 . 8 9 S 24 . 9 2 5 32. 1 1 $ 19 7 74 16 17 No n - R e s i d e n t i a l Sa l e . s * IN - Allo w e d Fix e d Co s t Ad j . Re v e n u e pe r Cu s t o m e r Pa g e 2 3 3.9 0 5 24 19 -A l l o w e d M o n i b l y F i x e d C o s : A d j . R e v e n a c p e r c u s t o m e r (8 ) x ( 1 8 ) $ 50 8 . 8 6 $ 50 0 6 1 $ 43 7 . ! 6 S 30 4 . 8 7 5 24 1 . 8 2 $ 18 7 . 0 9 S 14 9 . 0 3 $ 16 1 . 4 0 $ 19 2 . 8 9 S 29 8 . 9 4 $ 40 8 . 6 2 5 51 3 . 9 5 $ 3.9 0 5 Z 4 20 22 Fo r Ne w Cu s t o m e r s 23 R_ e s d o r p / 24 - All o w e d Fix e d Co s t Ad j . Re v e n u e per Cu s t o m e r Pa g e 2 S 17 6 95 25 - All o w e d Mo n t h l y Fix e d Co s t Ad j . Re v e n u e pe r Cu s l o m e r (4 ) x (2 4 ) 5 30 . 1 1 $ 2( 03 5 20 . 8 6 5 13 . K K $ 7.4 9 5 4.6 8 $ 2.8 7 S 2.8 0 $ 4.6 7 $ 12 . 4 3 S 22 . 3 0 5 2K . 7 3 $ 17 ( 95 26 27 Non Re . s i d e n t i a / S a l e s * 28 - All o w e d Fix e d Cos t Ad j . Rev e n u e per Cu s t o m e r Pa g e 2 $ 3,4 5 2 49 29 -A l l o w e d M o n t h l y F i x e d C o s t A d j . R e v e n u e p e r c u s t o m e r (8 ) x ( 2 8 ) S 44 9 . 8 7 $ 44 2 5 7 S 38 6 . 4 8 $ 26 9 . 5 2 $ 21 3 . 7 9 $ 16 5 . 4 0 $ 13 [ . 7 5 5 14 2 , 6 9 $ 17 0 . 5 3 S 26 4 . 2 9 S 36 1 . 2 5 5 45 4 . 3 6 $ 3.4 5 2 4 9 * Sc h e d u l e s i ll and l l2 . 30 No r m a l i z e d Te s t Ye a r Us a g e 31 Sm a l l S e r v i c e S c h e d u l c l 0 1 11 , 8 6 2 . 7 0 4 10 , 2 1 9 , 4 9 6 8,1 8 9 . 4 1 6 5,4 4 8 , 5 8 7 2, 9 4 2 , 7 3 0 1,R 3 9 , 0 3 2 1.1 2 5 . 3 0 9 1.1 0 1 , 0 9 0 1.8 3 2 , 7 6 9 4,8 7 9 . 2 7 1 8,7 5 6 . 6 5 9 11 . 2 8 2 , 4 4 3 69 . 4 7 9 . 5 0 6 32 La r g e S e r v i c e S c h e d u l e 1 1 1 / 1 1 2 3,3 9 7 , 6 3 9 3,3 4 2 , 5 4 3 2,9 1 8 , 9 0 7 2,0 3 5 , 5 8 3 1,6 1 4 . 6 4 9 1,2 4 9 , 1 7 2 99 5 . 0 8 3 1,0 7 7 . 6 4 3 1. 2 8 7 , 9 2 5 1,9 9 6 , 0 3 5 2,7 2 8 , 3 3 9 34 3 1 . 6 0 0 26 . 0 7 5 . 1 1 7 33 In t e r r u p t Se r v i c e Sc h e d u l e 13 1 / 1 3 2 34 Tra n s p o i t S e r v i c e S c h e d u l e l 4 6 35 1 , 3 6 1 26 3 , 8 9 6 31 9 , 6 7 ] 32 5 , 1 0 6 36 6 , 3 t 7 32 7 , 7 8 7 39 0 . 4 7 2 24 5 , 9 8 9 30 1 , 3 4 3 31 2 , 5 5 6 37 7 , 2 3 8 34 0 , 5 1 2 3,9 2 2 , 2 4 8 35 Sp e c i a l C o n t r a c t T r a n s p o i t 6,5 9 1 , 4 2 3 4, 4 2 5 . 8 7 2 3,5 6 3 , 5 9 4 3.6 9 0 , 0 6 0 3,4 2 9 , 9 8 5 4,4 7 5 , 3 5 2 3,6 0 3 , 2 9 4 3,2 0 0 . 1 3 2 4,3 0 4 , 9 1 2 4.8 1 5 , 6 0 3 4. 9 7 1 , 4 7 8 6.1 5 5 , 3 9 8 53 , 2 2 7 . 1 0 3 36 To t a l N o r m a l i z e d T e s t Y e a r U s a g e 22 . 2 0 3 . 3 2 7 18 . 2 5 1 , 8 0 6 14 . 9 9 1 . 5 8 8 I1 , 4 9 9 . 3 3 6 8,3 5 3 , 6 R O 7.8 9 1 , 3 4 2 6.] 1 4 . 1 5 8 5,6 2 4 . 8 5 4 7,7 2 6 , 9 4 9 12 . 0 0 3 . 4 6 6 16 , 8 3 3 . 7 1 4 21 . 2 0 9 . 9 5 3 [5 2 . 7 0 3 , 9 7 5 37 38 39 No r m a l i z e d Te s t Ye a r Cu s t o m e r Bil l s 40 Sm a l l Se r v i c e Sc h e d u l e 10 1 90 . 2 2 6 90 , 1 8 6 91 . 2 2 5 90 . 1 6 3 90 , 8 9 4 91 , 0 3 9 88 . 7 6 0 88 . 9 2 2 89 , 1 7 6 89 . 4 6 5 89 , 7 3 5 89 . 8 9 8 1,0 7 9 . 6 8 9 41 La r g e Se r v i c e Sc h e d u l e ll lll l2 1. 5 5 6 1,5 6 1 1, 5 8 5 1,5 4 9 1,5 6 7 !.5 7 2 !.5 5 4 1,5 7 3 1,5 4 9 1,5 5 4 1,5 5 0 1, 5 5 7 18 . 7 2 7 42 ln i e r r u p t Se r v i c e Sc h e d u l c 13 1 / 1 3 2 43 Tra n s p o r t Se r v i c e Sc h e d u l e 14 6 6 6 6 6 6 6 6 6 6 6 6 6 72 44 Sp e c i a l Co n t r a c t Tra n s p o r t 2 2 2 2 2 2 2 2 2 2 2 2 24 45 To t a 1 N o r m a l i z e d T e s t Y e a r c u s t o m e r B i l l s 91 . 7 9 0 91 . 7 5 5 92 , 8 1 8 91 . 7 2 0 92 , 4 6 9 92 , 6 1 9 90 , 3 2 2 90 . 5 0 3 90 . 7 3 3 91 , 0 2 7 9], 2 9 3 91 , 4 6 3 1,0 9 K , 5 1 2 46 47 48 Te s t Ye a r Av e r a g e Us a g e pe r Cu s t o m e r 49 Re s i d e n t i a l 13 1 113 90 60 32 20 13 12 21 55 98 126 771 64 50 No n - R e s i d e n t i a l 2,1 8 4 Z,1 4 1 1,8 4 2 1,3 1 4 f.0 3 0 79 5 64 0 68 5 831 1,1 R 4 1,7 6 0 2.2 0 4 16 , 7 1 1 1,3 9 2 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X E Pa g e 3 - Sh a p i n g ATTACHMENT1 EXHIBIT 19 AVU-G-23-01 AVISTA UTILITIES Natural Gas UtilityCompanyRY2SummarybyFunctionwithMarginAnalysisidahoJurisdictionSettlementCaseFortheYearEndedJune30,2022 (b)(c)(d)(e)(f)(g)(h)(j)(k)Residential Large Firm interrupt TransportSystemServiceServiceServiceServiceLineDescriptionTotalSch101Sch111/112 Sch 131/132 Sch 146FunctionalCostComponentsatCurrentRates 1 Production 315,047 227,175 85,257 0 2,6152UndergroundStorage2,255,920 1,559,016 621,300 0 75,6053Distribution29,132,364 23,982,255 4,845,325 0 304,7844Common14,354,670 12,360,468 1,875,843 0 118,3595TotalCurrentRateRevenue46,058,000 38,128,913 7,427,726 0 501,3626ExcludeCostofGaswIRevenueExp.O 0 0 0 0 7 Total Margin Revenue at Current Rates 46,058,000 38,128,913 7,427,726 0 501,362MarginperThermatCurrentRates 8 Production $0,00317 $0.00327 $0.00327 $0.00326 $0.000679UndergroundStorage$0.02268 $0.02244 $0.02383 $0.00000 $0.0192810Distribution$0.29286 $0.34517 $0.18582 -$0.01207 $0.0777111Common $0.14430 $0.17790 $0.07194 $0.00881 $0.0301812TotalCurrentMarginMeldedRateperTherm$0.46300 $0.54878 $0.28486 $0.00000 $0.12783FunctionalCostComponentsatUniformCurrentReturn13Production315,047 227,175 85,257 0 2,61514UndergroundStorage2,201,549 1,636,098 512,132 0 53.31915Distribution29,184,422 24,974,428 3,995,492 0 214,50116Common14,356,983 12,438,547 1,807,659 0 110,77717TotalUniformCurrentCost46,058,000 39,276,248 6,400,540 0 381,21218ExcludeCostofGasw/Revenue Exp.0 0 0 0 0 19 Total Uniform Current Margin 46,058,000 39,276,248 6,400,540 0 381,212MarginperThermatUniformCurrentReturn20Production$0.00317 $0.00327 $0.00327 $0.00326 $0.0006721UndergroundStorage$0.02213 $0.02355 $0.01964 $0.00000 $0.0135922Distribution$0.29338 $0.35945 $0.15323 $0.01666 $0.0546923Common$0.14432 $0.17902 $0.06933 $0.01164 $0.0282424TotalCurrentUniformMarginMeldedRateperTherm$0.46300 $0.56529 50.24547 $0.03156 $0.0971925MargintoCostRatioatCurrentRates1.00 0.97 1.16 0.00 1.32FunctionalCostComponentsatProposedRates26Production315,052 227,179 85,258 0 2,61527UndergroundStorage2,340,148 1,643,247 621,297 0 75,60428Distribution30,216,594 25,066,509 4,845,302 0 304,78229Common14,440,206 12,445,978 1,875,868 0 118,36030TotalProposedRateRevenue47,312,000 39,382,913 7,427,726 0 501,36231ExcludeCostofGasw/Revenue Exp.0 0 0 0 032TotalMarginRevenueatProposedRates47,312,000 39,382,913 7,427,726 0 501,362MarginperThermatProposedRates 33 Production $0.00317 $0.00327 $0.00327 $0.00326 $0.0006734UndergroundStorage$0.02352 $0.02365 $0.02383 $0.00000 $0.0192835Distribution$0.30375 $0.36078 $0.18582 -$0.01207 $0.0777136Common$0.14516 $0.17913 $0.07194 $0,00881 $0.0301837TotalProposedMarginMeldedRateperTherm$0.47561 $0.56683 $0.28486 $0.00000 $0.12783FunctionalCostComponentsatUniformProposedReturn38Production315,052 227,179 85,258 0 2,61539UndergroundStorage2,295,242 1,705,727 533,927 0 55,58840Distribution30,259,590 25,870,735 4,165,161 0 223,69441Common14,442,116 12,509,267 1,821,299 0 111,55042TotalUniformProposedCost47,312,000 40,312,908 6,605,645 0 393,44743ExcludeCostofGaswIRevenueExp.0 0 0 0 044TotalUniformProposedMargin47,312,000 40,312,908 6,605,645 0 393,447MarginperThermatUnîformProposedReturn45Production$0.00317 $0.00327 $0.00327 $0.00327 $0.0006746UndergroundStorage$0.02307 $0.02455 $0.02048 $0.00000 $0.0141747Distribution$0.30419 $0.37235 $0.15974 $0.01737 $0.0570348Common $0.14518 $0.18004 $0.06985 $0.01171 $0.0284449TotalProposedUniformMarginMeldedRateperTherm$0.47561 $0.58021 $0.25333 $0.03234 $0.1003150MargintoCostRatioatProposedRates1.00 0.98 1.12 0.00 1.2751CurrentMargintoProposedCostRatio0.97 0.95 1.12 0.00 1.27AVU-G-23-01SETTLEMENT STIPULATIONAPPENDIX E Page 4 -Cost of Service AT T A C H M E N T 1 EX H I B I T 19 AV I S T A UT I L I T I E S Re v e n u e Co n v e r s i o n Fa c t o r Id a h o - Na t u r a l Ga s Sy s t e m TW E L V E MO N T H S EN D E D JU N E 30 , 20 2 2 Li n e No . De s c r i p t i o n Fa c t o r l Re v e n u e s 1. 0 0 0 0 0 0 1. 0 0 0 0 0 0 Ex p e n s e s : 2 Un c o l l e c t i b l e s 0. 0 0 1 7 9 5 0. 0 0 1 7 9 5 3 Co m m i s s i o n Fe e s 0. 0 0 1 9 8 2 0. 0 0 1 9 8 2 4 Id a h o St a t e In c o m e Ta x 0. 0 0 0 0 0 0 0 5 To t a l Ex p e n s e s 0. 0 0 3 7 7 7 0. 0 0 3 7 7 7 6 Ne t Op e r a t i n g In c o m e Be f o r e FI T 0. 9 9 6 2 2 3 0. 9 9 6 2 2 3 7 Fe d e r a l In c o m e Ta x @ 21 % 0. 2 0 9 2 0 7 8 RE V E N U E CO N V E R S I O N FA C T O R 0. 7 8 7 0 1 6 AV U - G - 2 3 - 0 1 SE T T L E M E N T ST I P U L A T I O N AP P E N D I X E Pa g e 5 - Co n v e r s i o n Fa c t o r ATTACHMENT1 EXHIBIT 19 APPENDIX F AT T A C H M E N T 1 EX H I B I T 19 AV I S T A UT I L I T I E S ID A H O EL E C T R I C , CA S E NO . AV U - E - 2 3 - 0 1 PR O P O S E D IN C R E A S E BY SE R V I C E SC H E D U L E 12 MO N T H S EN D E D JU N E 30 , 20 2 2 (0 0 0 s of Do l l a r s ) Ef f e c t i v e Se p t e m b e r 1, 20 2 3 Ba s e Ta r i f f Se t t l e m e n t Ba s e Ta r i f f Ba s e To t a l Bi l l e d Pe r c e n t To t a l Bil l e d Pe r c e n t Re v e n u e Pe r c e n t a g e Ra t e Sp r e a d Re v e n u e Ta r i f f Re v e n u e To t a l In c r e a s e on Re v e n u e in c r e a s e Lin e Ty p e of Sc h e d u l e Un d e r Pr e s e n t of All o c a t i o n Un d e r Pr o p o s e d Pe r c e n t at Pr e s e n t Ge n e r a l Bi l l e d GR C at Pr o p o s e d on Bi l l e d No . Se r v i c e Nu m b e r Ra t e s Ba s e In c r e a s e In c r e a s e Ra t e s in c r e a s e Ra t e s ( 1 ) In c r e a s e Re v e n u e Ra t e s Re v e n u e (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (m ) (n ) 1 Re s i d e n t i a l 1 $1 3 4 , 6 6 5 13 0 % $1 4 , 0 5 7 $1 4 8 , 7 2 2 10 . 4 % $1 1 9 , 4 1 7 $1 4 , 0 5 7 11 . 8 % $1 3 3 , 4 7 4 11 . 8 % 2 Ge n e r a l Se r v i c e 11 , 1 2 $4 3 , 8 5 5 36 % $1 , 2 6 6 $4 5 , 1 2 1 2. 9 % $4 2 , 0 5 7 $1 , 2 6 6 3. 0 % $4 3 , 3 2 3 3. 0 % 3 La r g e Ge n e r a l Se r v i c e 21 , 2 2 $4 7 , 0 3 6 13 0 % $4 , 9 1 0 $5 1 , 9 4 6 10 . 4 % $4 5 , 4 2 6 $4 , 9 1 0 10 . 8 % $5 0 , 3 3 6 10 . 8 % 4 Ex t r a La r g e Ge n e r a l Se r v i c e 25 $2 0 , 7 0 4 36 % $5 9 8 $2 1 , 3 0 2 2. 9 % $1 9 , 8 4 0 $5 9 8 3. 0 % $2 0 , 4 3 8 3. 0 % 5 Cle a r w a t e r 25 P $1 9 , 1 4 3 35 % $5 3 8 $1 9 , 6 8 1 2. 8 % $1 8 , 6 1 0 $5 3 8 2. 9 % $1 9 , 1 4 8 2. 9 % 6 Pu m p i n g Se r v i c e 31 , 3 2 $6 , 2 0 8 13 0 % $6 4 8 $6 , 8 5 6 10 . 4 % $5 , 9 3 8 $6 4 8 10 . 9 % $6 , 5 8 6 10 . 9 % 7 Str e e t & Ar e a Lig h t s 41 - 4 9 $4 , 0 4 3 36 % §1 _ 1 _ 7 $4 , 1 6 0 m $3 , 9 9 2 11 9 2. 9 % $4 , 1 0 9 2. 9 % 8 To t a l $2 7 5 , 6 5 4 $2 2 , 1 3 4 $2 9 7 , 7 8 8 8. 0 % $2 5 5 , 2 8 0 $2 2 , 1 3 4 8. 7 % $2 7 7 , 4 1 4 8. 7 % Ef f e c t i v e Se p t e m b e r 1, 20 2 4 Ba s e Ta r i f f Se t t l e m e n t Ba s e Ta r i f f Ba s e To t a l Bi l l e d Pe r c e n t To t a l Bil l e d Pe r c e n t Re v e n u e Pe r c e n t a g e Pr o - r a t a Re v e n u e Ta r i f f Re v e n u e To t a l In c r e a s e on Re v e n u e In c r e a s e Lin e Ty p e of Sc h e d u l e Un d e r Pr e s e n t of All o c a t i o n Un d e r Pr o p o s e d Pe r c e n t at Pr e s e n t Ge n e r a l Bi l l e d GR C at Pr o p o s e d on Bi l l e d No . Se r v i c e Nu m b e r Ra t e s Ba s e in c r e a s e in c r e a s e Ra t e s in c r e a s e Ra t e s in c r e a s e Re v e n u e Ra t e s Re v e n u e (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) (m ) (n ) 1 Re s i d e n t i a l 1 $1 4 8 , 7 2 2 13 0 . 0 % $2 , 7 9 5 $1 5 1 , 5 1 7 1. 9 % $1 3 3 , 4 7 4 $2 , 7 9 5 2. 1 % $1 3 6 , 2 6 9 2. 1 % 2 Ge n e r a l Se r v i c e 11 , 1 2 $4 5 , 1 2 1 30 . 0 % $1 9 5 $4 5 , 3 1 6 0. 4 % $4 3 , 3 2 3 $1 9 5 0. 5 % $4 3 , 5 1 8 0. 5 % 3 La r g e Ge n e r a l Se r v i c e 21 , 2 2 $5 1 , 9 4 6 13 0 . 0 % $9 7 6 $5 2 , 9 2 2 1. 9 % $5 0 , 3 3 6 $9 7 6 1. 9 % $5 1 , 3 1 3 1. 9 % 4 Ex t r a La r g e Ge n e r a l Se r v i c e 25 $2 1 , 3 0 2 30 . 0 % $9 2 $2 1 , 3 9 5 0. 4 % $2 0 , 4 3 8 $9 2 0. 5 % $2 0 , 5 3 1 0. 5 % 5 Cl e a r w a t e r 25 P $1 9 , 6 8 1 35 . 0 % $1 0 0 $1 9 , 7 8 1 0. 5 % $1 9 , 1 4 8 $1 0 0 0. 5 % $1 9 , 2 4 7 0. 5 % 6 Pu m p i n g Se r v i c e 31 , 3 2 $6 , 8 5 6 13 0 . 0 % $1 2 9 $6 , 9 8 4 1. 9 % $6 , 5 8 6 $1 2 9 2. 0 % $6 , 7 1 5 2. 0 % 7 St r e e t & Ar e a Lig h t s 41 - 4 9 $4 , 1 6 0 30 . 0 % Q $4 17 8 m $4 . 1 0 9 Q $4 , 1 2 7 m 8 To t a l $2 9 7 , 7 8 8 $4 , 3 0 5 $3 0 2 , 0 9 4 1. 4 % $2 7 7 , 4 1 4 $4 , 3 0 5 1. 6 % $2 8 1 , 7 1 9 1. 6 % Ap p e n d i x F Pa g e 1 of 6 ATTACHMENT1 EXHIBIT 19AVISTAUTILITIESIDAHOELECTRIC,CASE NO.AVU-E-23-01PRESENTANDPROPOSEDRATECOMPONENTSBY SCHEDULE Effective September1,2023 General Proposed ProposedBaseTariffPresentPresentRateBillingBaseTariffSch.Rate Other Ad .(1)Billing Rate Inc/(Decr)Rate Rate(a)(b)(c)(d)(e)(f)(g)Residential Service -Schedule iBasicCharge $7.00 $7.00 $8.00 $15.00 $15.00EnergyCharge: First 600 kWhs $0.09234 ($0.01146)$0.08088 $0.00222 $0.08310 $0.09456Allover600kWhs$0.10378 ($0.01243)$0.09135 $0.00250 $0.09385 $0.10628GeneralServices-Schedule 11BasicCharge $15.00 $15.00 $3.00 $18.00 $18.00EnergyCharge: First 3,650 kWhs $0.09293 ($0.00458)$0.08835 $0.00057 $0.08892 $0.09350Allover3,650 kWhs $0.06513 ($0.00217)$0.06296 $0.00041 $0.06337 $0.06554DemandCharge: 20 kW or less no charge no charge no charge no chargeOver20kW$6.00/kW $6.00/kW $0.50/kW $6.50/kW $6.50/kWLarqeGeneralService-Schedule 21EnergyCharge: First 250,000 kWhs $0.06583 ($0.00288)$0.06295 $0.00552 $0.06847 $0.07135Allover:(2)Includes all preser $0.05548 ($0.00184)$0.05364 $0.00464 $0.05828 $0.06012DemandCharge: 50 kW or less $425.00 $425.00 $75.00 $500.00 $500.00Over50kW$5.50/kW $5.50/kW $1.00/kW $6.50/kW $6.50/kWPrimaryVoltageDiscount$0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kWExtraLargeGeneralService-Schedule 25EnergyCharge: First 500,000 kWhs $0.05693 ($0.00331)$0.05362 $0.00045 $0.05407 $0.05738Allover500,000 kWhs $0.04769 ($0.00229)$0.04540 $0.00038 $0.04578 $0.04807DemandCharge: 3,000 kva or less $14,000 $14,000 $2,000 $16,000 $16,000Over3,000 kva $5.00/kva $5.00/kva $0.75/kva $5.75/kva $5.75/kvaPrimaryVolt.Discount $0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kWAnnualMinimumPresent:$748,030 $776,630 Clearwater -Schedule 25PEnergyCharge: Block 1 Retail kWhs $0.04273 ($0.00145)$0.04128 $0.00017 $0.04145 $0.04290DemandCharge: 3,000 kva or less $14,000 $14,000 $2,000 $16,000 $16,0003,000 -55,000 kva $5.00/kva $5.00/kva $0.75/kva $5.75/kva $5.75/kvaOver55,000 kva $2.50/kva $2.50/kva $0.50/kva $3.00/kva $3.00/kvaPrimaryVolt.Discount $0.20/kW $0.20/kW $0.10/kW $0.30/kW $0.30/kWAnnualMinimumPresent:$638,030 $663,900 Pumpinq Service -Schedule 31BasicCharge $13.00 $13.00 $5.00 $18.00 $18.00EnergyCharge: First 165 kW/kWhs $0.10392 ($0.00477)$0.09915 $0.00969 $0.10884 $0.11361AlladditionalkWhs$0.08776 ($0.00345)$0.08431 $0.00818 $0.09249 $0.09594 (1)Includes all present rate adjustments:Schedule 59 -Residential &Farm Energy Rate Adjustment,Schedule 66 -Temporary Power Cost Adjustment,Schedule 75 -Fixed Cost Adjustment,and Schedule 91 -Energy Efficiency RiderAdjustment. Appendix F Page 2 of 6 ATTACHMENT1 EXHIBIT 19AVISTAUTILITIESIDAHOELECTRIC,CASE NO.AVU-E-23-01PRESENTANDPROPOSEDRATECOMPONENTSBY SCHEDULE Effective September1,2024 General Proposed ProposedBaseTariffPresentPresentRateBillingBaseTariffSch.Rate Other Ad .(1)Billing Rate incl(Decr)Rate Rate(a)(b)(c)(d)(e)(f)(g)Residential Service -Schedule 1BasicCharge $15.00 $15.00 $5.00 $20.00 $20.00EnergyCharge: First 600 kWhs $0.09456 ($0.01146)$0.08310 ($0.00304)$0.08006 $0.09152Allover600kWhs$0.10628 ($0.01243)$0.09385 ($0.00342)$0.09043 $0.10286GeneralServices-Schedule 11BasicCharge $18.00 $18.00 $2.00 $20.00 $20.00EnergyCharge: First 3,650 kWhs $0.09350 ($0.00458)$0.08892 ($0.00139)$0.08753 $0.09211AIIover3,650 kWhs $0.06554 ($0.00217)$0.06337 ($0.00096)$0.06241 $0.06458DemandCharge: 20 kW or less no charge no charge no charge no chargeOver20kW$6.50/kW $6.50/kW $0.50/kW $7.00/kW $7.00/kWLargeGeneralService-Schedule 21EnergyCharge: First 250,000 kWhs $0.07135 ($0.00288)$0.06847 $0.00035 $0.06882 $0.07170Allover;(2)Includes all preser $0.06012 ($0.00184)$0.05828 $0.00030 $0.05858 $0.06042DemandCharge: 50 kW or less $500.00 $500.00 $25.00 $525.00 $525.00Over50kW$6.50/kW $6.50/kW $0.50/kW $7.00/kW $7.00/kWPrimaryVoltageDiscount$0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kWExtraLargeGeneralService-Schedule 25EnergyCharge: First 500,000 kWhs $0.05738 ($0.00331)$0.05407 ($0.00049)$0.05358 $0.05689Allover500,000 kWhs $0.04807 ($0.00229)$0.04578 ($0.00041)$0.04537 $0.04766DemandCharge: 3,000 kva or less $16,000 $16,000 $1,000 $17,000 $17,000Over3,000 kva $5.75/kva $5.75/kva $0.50/kva $6.25/kva $6.25/kvaPrimaryVolt.Discount $0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kWAnnualMinimumPresent:$776,630 $783,640Clearwater-Schedule 25PEnergyCharge: Block 1 Retail kWhs $0.04290 ($0.00145)$0.04145 ($0.00037)$0.04108 $0.04253DemandCharge: 3,000 kva or less $16,000 $16,000 $1,000 $17,000 $17,0003,000 -55,000 kva $5.75/kva $5.75/kva $0.50/kva $6.25/kva $6.25/kvaOver55,000 kva $3.00/kva $3.00/kva $3.00/kva $3.00/kvaPrimaryVolt.Discount $0.30/kW $0.30/kW $0.10/kW $0.40/kW $0.40/kWAnnualMinimumPresent:$663,900 $671,830PumpinqService-Schedule 31BasicCharge $18.00 $18.00 $2.00 $20.00 $20.00EnergyCharge: First 165 kW/kWhs $0.11361 ($0.00477)$0.10884 $0.00161 $0.11045 $0.11522AlladditionalkWhs$0.09594 ($0.00345)$0.09249 $0.00137 $0.09386 $0.09731 (1)Includes all present rate adjustments:Schedule 59 -Residential&Farm Energy Rate Adjustment,Schedule 66 -Temporary Power Cost Adjustment,Schedule 75 -Fixed Cost Adjustment,and Schedule 91 -Energy Efficiency RiderAdjustment. Appendix F Page 3 of 6 AT T A C H M E N T 1 EX H I B I T 19 AV I S T A UT I L I T I E S ID A H O GA S , CA S E NO . AV U - G - 2 3 - 0 1 PR O P O S E D IN C R E A S E BY SE R V I C E SC H E D U L E 12 MO N T H S EN D E D JU N E 30 , 20 2 2 (0 0 0 s of Do l l a r s ) Ef f e c t i v e Se p t e m b e r 1, 20 2 3 Ba s e Ta r i f f Ba s e Ta r i f f Ba s e To t a l Bi l l e d To t a l Bi l l e d Pe r c e n t Dis t r i b u t i o n Re v e n u e Pr o p o s e d Di s t r i b u t i o n Re v e n u e Ta r i f f Re v e n u e To t a l Re v e n u e In c r e a s e on Lin e Ty p e of Sc h e d u l e Un d e r Pr e s e n t Ge n e r a l Un d e r Pr o p o s e d Pe r c e n t at Pr e s e n t Ge n e r a l at Pr o p o s e d Bi l l e d GR C No . Se r v i c e Nu m b e r Ra t e s (1 ) In c r e a s e _R a t e s in c r e a s e Ra t e s (2 ) In c r e a s e Ra t e s (2 ) Re v e n u e (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i) (j) 1 Ge n e r a l Se r v i c e 10 1 $3 8 , 1 3 0 $1 , 2 5 2 $3 9 , 3 8 2 3. 3 % $7 9 , 6 6 9 $1 , 2 5 2 $8 0 , 9 2 1 1. 6 % 2 La r g e Ge n e r a l Se r v i c e 11 1 / 1 1 2 $7 , 4 2 8 $0 $7 , 4 2 8 0.0 % $2 2 , 9 2 9 $0 $2 2 , 9 2 9 0. 0 % 3 In t e r r u p t i b l e Se r v i c e 13 1 / 1 3 2 $0 $0 $0 0. 0 % $0 $0 $0 0. 0 % 4 Tr a n s p o r t a t i o n Se r v i c e 14 6 $5 0 1 $0 $5 0 1 0. 0 % $4 8 7 $0 $4 8 7 0. 0 % 5 Sp e c i a l Co n t r a c t s 14 8 §1 1 0 0 §0 M_ 0 0 0. 0 % $1 _ 0 0 §0 20 0 g 6 To t a l $4 6 , 1 5 9 $1 , 2 5 2 $4 7 , 4 1 1 2. 7 % $1 0 3 , 1 8 6 $1 , 2 5 2 $1 0 4 , 4 3 8 1.2 % Ef f e c t i v e Se p t e m b e r 1, 20 2 4 Ba s e Ta r i f f Ba s e Ta r i f f Ba s e To t a l Bi l l e d To t a l Bi l l e d Pe r c e n t Di s t r i b u t i o n Re v e n u e Pr o p o s e d Dis t r i b u t i o n Re v e n u e Ta r i f f Re v e n u e To t a l Re v e n u e In c r e a s e on Lin e Ty p e of Sc h e d u l e Un d e r Pr e s e n t Ge n e r a l Un d e r Pr o p o s e d Pe r c e n t at Pr e s e n t Ge n e r a l at Pr o p o s e d Bi l l e d GR C No . Se r v i c e Nu m b e r Ra t e s (1 ) In c r e a s e Ra t e s in c r e a s e Ra t e s (2 ) In c r e a s e Ra t e s (2 ) Re v e n u e (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i ) (j ) 1 Ge n e r a l Se r v i c e 10 1 $3 9 , 3 8 1 $3 $3 9 , 3 8 4 0. 0 % $8 2 , 4 4 0 $3 $8 2 , 4 4 3 0. 0 % 2 La r g e Ge n e r a l Se r v i c e 11 1 / 1 1 2 $7 , 4 2 8 $0 $7 , 4 2 8 0. 0 % $2 2 , 9 2 9 $0 $2 2 , 9 2 9 0. 0 % 3 in t e r r u p t i b l e Se r v i c e 13 1 / 1 3 2 $0 $0 $0 0. 0 % $0 $0 $0 0. 0 % 4 Tr a n s p o r t a t i o n Se r v i c e 14 6 $5 0 1 $0 $5 0 1 0. 0 % $4 8 7 $0 $4 8 7 0. 0 % 5 Sp e c i a l Co n t r a c t s 14 8 (1 0 0 10 11 0 0 0. 0 % $1 _ 0 0 §0 11 _ 0 0 6 To t a l $4 7 , 4 1 1 $3 $4 7 , 4 1 4 0. 0 % $1 0 5 , 9 5 6 $3 $1 0 5 , 9 5 9 0. 0 % (1 ) Ex c l u d e s Sc h e d u l e 15 0 - Pu r c h a s e d Ga s Co s t Ad j u s t m e n t , Sc h e d u l e 15 5 - Ga s Ra t e Ad j u s t m e n t , Sc h e d u l e 17 5 - De c o u p l i n g & Sc h e d u l e 19 1 - DS M (2 ) In c l u d e s Sc h e d u l e 15 0 - Pu r c h a s e d Ga s Co s t Ad j u s t m e n t , Sc h e d u l e 15 5 - Ga s Ra t e Ad j u s t m e n t , Sc h e d u l e 17 5 - De c o u p l i n g , & Sc h e d u l e 19 1 - DS M Ap p e n d i x F Pa g e 4 of 6 ATTACHMENT1 EXHIBIT 19AVISTAUTILITIESIDAHOGAS,CASE NO.AVU-G-23-01PRESENTANDPROPOSEDRATECOMPONENTSBY SCHEDULE Effective September 1,2023 ProposedPresentBasePresentGeneralProposedBaseDistributionPresentRevisedBillingPresentRateBillingDistributionTvpeofSenticeRg.e Schedule 172 Base Rates Rate Adi.(1)Bil\\nq Rate incl(Decr)RL Rate(a)(b)(c)(d)(e)(f)(g)(h)(i)General Service -Schedule 101BasicCharge $7.00 $7.00 $8.00 $15.00 $15.00UsageCharge: All therms $0.44001 $0.00000 $0.44001 $0.59787 $1.03788 ($0.10630)$0.93158 $0.33371LargeGeneralService-Schedule 111UsageCharge: First 200 therms $0.51135 $0.00000 $0.51135 $0.59667 $1.10802 ($0.10265)$1.00537 $0.40870200-1,000 therms $0.30257 $0.00000 $0.30257 $0.59667 $0.89924 $0.02111 $0.92035 $0.323681,000 -10,000 therms $0.22038 $0.00000 $0.22038 $0.59667 $0.81705 $0.01537 $0.83242 $0.23575Allover10,000 therms $0.16606 $0.00000 $0.16606 $0.59667 $0.76273 $0.01158 $0.77431 $0.17764MinimumCharge:per month $102.27 $102.27 {$20.53)$81.74 $81.74pertherm$0.00000 $0.00000 $0.00000 $0.59667 $0.59667 $0.59667 $0.00000InterruptibleService-Schedule 131UsageCharge: All Therms $0.20379 $0.00000 $0.20379 $0.36885 $0.57264 $0.57264 $0.20379TransportationService-Schedule 146BasicCharge$300.00 $300.00 $300.00 $300.00UsageCharge: All Therms $0.12232 $0.00000 $0.12232 ($0.00365)$0.11867 $0.11867 $0.12232 (1)Includes Schedule 150 -Purchased Gas Cost Adjustment,Schedule 155 -Gas Rate Adjustment,Schedule 175 -Fixed Cost Adjustment andSchedule191-DSM,Schedule 176 -Tax Customer Credit Appendix F Page 5 of 6 ATTACHMENT1 EXHIBIT 19AVISTAUTILITIESIDAHOGAS,CASE NO.AVU-G-23-01PRESENTANDPROPOSEDRATECOMPONENTSBY SCHEDULE Effective September 1,2024 ProposedPresentBasePresentGeneralProposedBaseDistributionPresentRevisedBil\\ng Present Rate Billing DistributionTypeofSenriceBSchedule172BaseRatesRateAd¡.(1)Billina Rate Inc/(Decr)Rate Rate(a)(b)(c)(d)(e)(f)(g)(h)(i) General Service -Schedule 101BasicCharge $15.00 $15.00 $5.00 $20.00 $20.00UsageCharge:All therms $0.33371 $0.00000 $0.33371 $0.59787 $0.93158 ($0.07766)$0.85392 $0.25605LargeGeneralService-Schedule 111UsageCharge: First 200 therms $0.40870 $0.00000 $0.40870 $0.59667 $1.00537 ($0.05265)$0.95272 $0.35605200-1,000 therms $0.32368 $0.00000 $0.32368 $0.59667 $0.92035 $0.01083 $0.93118 $0.334511,000 -10,000 therms $0.23575 $0.00000 $0.23575 $0.59667 $0.83242 $0.00789 $0.84031 $0.24364Allover10,000 therms $0.17764 $0.00000 $0,17764 $0.59667 $0.77431 $0.00594 $0.78025 $0.18358MinimumCharge:per month $81.74 $81.74 ($10.53)$71.21 $71.21pertherm$0.00000 $0.00000 $0.00000 $0.59667 $0.59667 $0.59667 $0.00000InterruptibleService-Schedule 131UsageCharge: All Therms $0.20379 $0.00000 $0.20379 $0.36885 $0.57264 $0.57264 $0.20379TransportationService-Schedule 146BasicCharge$300.00 $300.00 $300.00 $300.00UsageCharge: All Therms $0.12232 $0.00000 $0.12232 ($0.00365)$0.11867 $0.11867 $0.12232 (1)Includes Schedule 150 -Purchased Gas Cost Adjustment,Schedule 155 -Gas Rate Adjustment,Schedule 175 -Fixed Cost Adjustment andSchedule191-DSM,Schedule 176 -Tax Customer Credit Appendix F Page 6 of 6 Professional Qualifications of Donn English Program Manager -Accounting and FinanceIdahoPublicUtilitiesCommission EDUCATION Mr.English graduated from Boise State University in 1998 with aBachelorofBusinessAdministrationdegreeinAccounting.Hisstudiesconcentratedoncorporatefinanceandtaxation.He wasamemberoftheAlphaBetaPsihonorsocietyforAccountingstudents.He completed the Annual Regulatory Studies Program,the Advanced Regulatory studies Program,and the Accounting andRatemakingCourseofferedthroughtheInstituteofPublicUtilitiesatMichiganStateUniversity.Additionally,heregularlyattendsmeetingandconferencessponsoredbytheNationalAssociationofRegulatoryCommissionersOERUC)and theSocietyofUtilityandRegulatoryFinancialAnalysts. In 2001,Mr.English became a designated member of the AmericanSocietyofPensionProfessionalsandActuaries(ASPPA)and wasawardedtheprofessionaldesignationofQualifiedPensionAdministrator(QPA)and Qualified 4010k)Administrator (QKA).Mr.English was also a member of the Association of CertifiedFraudExaminators. BUSINESS EXPERIENCE Prior to joining the Idaho Public Utilities Commission (IPUC),Mr.English was a Trust Accountant with a pensionadministration,actuarial,and consulting firm in Boise,Idaho.In 1999,he was promoted to Pension Administrator,and in 2001hewaspromotedtoPensionConsultant.In that capacity,Mr.English performed actuarial calculations and the required non-discrimination calculations for hundreds of qualified retirementplans.He completed and filed Form 5500s and representedclientsduringauditsbytheDepartmentofLaborandtheInternalRevenueService.He also participated on the taskforcethatwrotequestionsfortheASPPAadministratorandactuarialexams. Exhibit No.101 Case Nos.AVU-E 23-01/EXHIBIT AVU-G-23-01D.English,Staff07/12/23 Page 1 of 2 Mr.English joined the IPUC in 2003 as a Staff Auditor.In2016,he was promoted to Audit Team Lead,and in 2018 he becametheProgramManagerfortheAccountingandFinanceDepartmentwithintheUtilitiesDivision.In 2020,Mr.English acceptedtheresponsibilityofsupervisingtheTechnicalAnalysisandEnergyEfficiencyteamandwastheProgramManagerforthat teamuntil2022.At the Commission,Mr.English has audited a numberofutilitiesincludingelectric,water,and natural gascompanies,and provided comments and testimony in numerous casesdealingwithgeneralrates,tax issues,pension issues,depreciation and other accounting issues,and other regulatorypolicydecisions.Mr.English participates in the EnergyEfficiencyAdvisoryGroupsandExternalStakeholderAdvisoryCommitteesforIdahoPower,Avista Utilities,Rocky MountainPower,and Intermountain Gas Company.He is a member of severaloftheNationalAssociationofRegulatoryUtilityCommissioners(NARUC)working groups including the NARUC State Working GrouponPerformance-Based Regulation,the NARUC State Working GrouponElectricVehicles,and the NARUC State Working Group on Grid-Interactive Efficient Buildings in collaboration with theNationalAssociationofStateEnergyOfficials(NASEO).Mr.English is the Chair of the NARUC Staff Subcommittee onEducationandResearchandtheViceChairoftheNARUC StaffSubcommitteeofAccountingandFinance.Mr.English is also afacultymemberofNARUCRateSchool. Exhibit No.101CaseNos.AVU-E 23-01/ AVU-G-23-01D.English,Staff07/12/23 Page 2 of 2