20121213Avista to Staff 85.pdf

Avista Corp.
1411 East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
December 12, 2012
Idaho Public Utilities Commission
472 W. Washington St.
Boise, ID 83720-0074
Attn: Karl T. Klein
Weldon B. Stutzman
Deputy Attorney General
7P112 DEC 1 3 AM V 114
lD;zC;JLL
!JTLIT1S cC}MMiSsJ
Avism
Corp.
Re: Production Request of the Commission Staff in Case Nos. AVU-E-12-08 and
AVU-G- 12-07
Dear Mr. Klein and Mr. Stutzman,
Enclosed are an original and three copies of Avista's response to IPUC Staffs production request
in the above referenced docket. Included in this mailing is Avista's response to production
request 085. The electronic versions of the responses were emailed on 12/12/12 and are also
being provided in electronic format on the CD included in this mailing.
If there are any questions regarding the enclosed information, please contact Paul Kimball at
[phone] or via e-mail at paul.kimballavistacorp.com
Sincerely,
Paul Kimball
Regulatory Analyst
Enclosures
CC: all parties
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 12/11/2012
CASE NO: AVU-E-12-08 / AVU-G-12-07 WITNESS: Dave DeFelice
REQUESTER: IPUC RESPONDER: Karen Schuh
TYPE: Production Request DEPARTMENT: Rates and Tariffs
REQUEST NO.: Staff-085 TELEPHONE: [phone]
REQUEST:
For the natural gas pro forma capital additions, Adjustment 3.09 listed on Exhibit 10, Schedule 2
page 9, please provide updated actual and/or revised plant-in-service dates and Idaho dollar
amounts for each project separately. For each project with a plant-in-service date beyond April 1,
2013, please identify the revenue requirement in the original filing associated with each project
and specifically identify the adjustments necessary to depreciation, taxes, rate base and other
expense items to reflect test year ending April 1, 2013. Please provide the printout of this
information and the underlying electronic file in Excel format with formulas activated.
RESPONSE:
As noted in the Company's response to Staff's Production Request number 45, the 2013 capital
additions budgets were updated and developed prior to filing this case, therefore, this is the most
current information available for expected transfers to plant during 2013.
The Company cannot provide a revenue requirement on each project with a service date beyond
April 1, 2013, due to the volume of projects. Therefore, the Company has provided an alternative
calculation, as described below.
The Company has removed all projects with an in service date after April 1, 2013, as shown in
Staff PR_085 Attachment B. The Company has also updated the originally filed 2013 capital
adjustment to determine the revenue requirement associated with plant in service at March 31,
2013. Please see Staff _PR_085 Attachment A. Using the information in Staff_PR_085
Attachment A, the natural gas revenue requirement for 2013 for plant in service at March 31, 2013
is ($50,000).
As noted in Andrews' adjustment 3.09, Exhibit 10, Schedule 2 page 9 the revenue requirement in
the original filing for the Company's pro formed 2013 capital is $21,000. Therefore, the revenue
requirement associated with all capital from April 1, 2013 through December 31, 2013 is
($71,000).
Avista Utilities
Plant Additions
Gas Adjustment I 2011 ADJUSTMENT I
EOP AMA Difference 2011 AMA
2011 2011 EOP>AMA New Revenue
Depreciation/Amortization Expense .'
Intangible 546,812 546,812 -
U/G Storage 189,926 188,340 1,586 •t5861
Transmission
Distribution 3,689,872 3,618,904 70,968 (29,000)
General 951,835 885,628 66,207
Total Expenses 5,378,445 5,239,684 138,761 (29,000)
Net Operating Income Before FIT (5,378,445) (5,239,684) (138,761) 29,000
FIT Benefit of Depreciation/Amortization 1,882,456 1,833,889 48,566 (10,150)
Net Operating Income (3,495,989) (3,405,795) (90,195) 18,850
Plant Cost :
Intangible 2,836,352 2,879,669 (43,317)
U/G Storage 10,549,263 9621 844 927,419 927419
Transmission - - -
Distribution 154,456,387 152,677,186 1,779,201 (1,342,000)
General 15,507,687 14,686,835 820,852
Total Plant Cost 183,349,689 179,865,534 3,484,155 (1,342.000)
Accumulated Depreciation
Intangible 1,240,503 1354,800 (114,297)
U/G Storage 3,622,095 3,549,839 72,256
Transmission - - -
Distribution 50,634,273 48,747,601 1,886,672 (12,000)
General 4,392,040 4,261,417 130,623
Total Accumulated Depreciation 59,888,911 57,913,657 1,975,254 (12,000)
Accumulated DFIT
Intangible (331,527) (303,824) (27,703)
U/G Storage (1,254,795) (1,145,331) (109,464) )
Transmission
Distribution (18,132,859) (18,127,540) (5,319) 11,500
Total Accumulated DFIT (22,012,327) (21,580,994) (431 333 ii 500
Net Rate Ease
Staff-PR-085 Attachment A.xlsx Page 1 of 4
Gas - Adjustment jmp 12/11/2012
Avista Utilities
Plant Additions
Gas Adjustment
RECONCILIATION
AMA 2011 EOP
2011 (exclude
2011 Adjustment new revenue)
Depreciation/Amortization Expense
Intangible
U/G Storage
Transmission
Distribution
General
Total Expenses
Net Operating Income Before FIT
FIT Benefit of Depreciation/Amortization
Net Operating Income
Plant Cost
Intangible
U/G Storage
Transmission
Distribution
General
Total Plant Cost
Accumulated Depreciation
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated Depreciation
Accumulated DFIT
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated DFIT
Net Rate Base
2,879,669 (43,317) 2,836,352
9,621,844 927,419 10,549,263
152,677,186 437,201 153,114,387
14,686,835 820,852 15,507,687
179,865,534 2,142,155 182,007,689
1,354,800 (114,297) 1,240,503
3,549,839 72,256 3,622,095
48,747,601 1,874,672 50,622,273
4,261,417 130,623 4,392,040
57,913,657 1,963,254 59,876,911
(303,824) (27,703) (331,527)
(1,145,331) (109,464) (1,254,795)
(18,127,540) 6,181 (18,121,359)
(2,004,299) (288,847) (2,293,146)
(21,580,994) (419,833) (22,000,827)
100,370,883 (240,932) 100,129,951
Staff—PR-085 Attachment A.xlsx Page 2 of 4
Gas - Adjustment jmp 12/1112012
Avista Utilities
Plant Additions
Gas Adjustment
Depreciation/Amortization Expense
Intangible
U/G Storage
Transmission
Distribution
General
Total Expenses
Net Operating Income Before FIT
FIT Benefit of Depreciation/Amortization
Net Operating Income
Plant Cost
Intangible
U/G Storage
Transmission
Distribution
General
Total Plant Cost
Accumulated Depreciation
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated Depreciation
Accumulated DFIT
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated DFIT
Net Rate Base
2012 Revenue
Depreciation Plant Additions
497,000 011m..'
5,000
146,000 146DO9
115000
2,485,000 2,485,000
158,000 158,000
6,665,000 6,665000
1,977,000 iq7,000
- - 11,285,000
546,812 172,000 718M12.
189,926 2,000 19126
3,689,872 (53,000) 34,000
(17,251) (87,000) ,
(58541) (100)
(845,964) 23,000 (61,000)
(119,064) (93,000)
(1,040,820) 23,000 (241 ,100)(258,9L
(6.41 9.265) 76.000 10,791,900 p4,448,635
Staff—PR-085 Attachment A. xlsx Page 3 of 4
Gas - Adjustment jmp 12/11/2012
Avista Utilities
Plant Additions
Gas Adjustment
12131/11 Plant 2011 Nev 2012 Plant 2013 Plant 201
2013 Revenue
Depreciation Plant Additions Additions
12,000 Mk 12000

3,000 3,000
3.000
- - - 18.000
- - - (18,000) (18,000)
- - - 6,300 6,300
- - - (11.7O0 L70O)
Depreciation/Amortization Expense
Intangible
U/G Storage
Transmission
Distribution
General
Total Expenses
Net Operating Income Before FIT
FIT Benefit of Depreciation/Amortization
Net Operating Income
Plant Cost
Intangible
U/G Storage
Transmission
Distribution
General
Total Plant Cost
Accumulated Depreciation
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated Depreciation
Accumulated DFIT
Intangible
U/G Storage
Transmission
Distribution
General
Total Accumulated DFIT
Net Rate Base
136,703
47,482
922,468 (13,250)
237,959
1344,611 (13,250)
1,110
(5,381)
(77,757) 10,750
7,303
(74.725) 10.750
266,000
63,000
537,000
409,000
- 1,275,000
167,000 12,000
2,000 -
45,000 3,000
40,000 3,000
254,000 18,000
(48,000) (3,000)
(1,000) -
(45,000) (1,000)
(61,000) (6,000)
155,000) (10,000)
409.000) 1,247,000
Staff—PR-085 Attachment A.xlsx Page 4 of 4
Gas - Adjustment jmp 12/11/2012
AVISTA UTILITIES
2013 Capital Additions
IDAHO JURISDICTION
Description
Generation
Thermal
Hydro
Other
Subtotal
Transmission
Distribution
Direct
AN
Subtotal
General Plant
Transport.
Subtotal
Software
Electric Total
Gas U/G Storage
Distribution
Direct
AA
AN
Subtotal
General Plant
Transport.
Subtotal
Software
Gas Total
Tax Rate 1St Year Rate 2nd Year Rate
PTF/D 3.750% 7.219%
GP 14.28% 24.49%
Transport. & Software 20.00% 32.00%
ee clu MON
Estimated Annual Accum Deprec Accum Deprec 2013 Tax 2014 Tax Accum DEIT Accum DFIT
EDP Cost AMA Cost Book Rate Deprec Expense 12131/13 12131/14 Deprec Deprec 12131/13 12131/14
927 811 2.730/4, 25 22 47 35 67 (8) (23)
2,290 1,928 2.02% 46 39 85 86 165 (22) (64)
- - 3.23% - - - - - - -
3,217 2,739 71 81 132 121 232 (30) (87)
655 534 2.06% 14 11 25 25 47 (6) (18)
948 830 . 2.79% 26 23 49 36 68 (8) (23)
2,632 2,301 2.79% 73 64 137 99 190 (2) (63)
3,580 3,130 99 87 186 135 258 (30) (86)
1,216 991 6.07% 74 60 134 174 298 (48) (126)
403 352 5.26% 21 19 40 58 99 (17) (44)
1,619 1,343 95 79 174 232 397 (65) (170)
1,053 917 20.00% 211 183 394 211 337 (37) (81)
10,124 8,663 490 421 911 724 1,271 (168) (442)
63 55 3.11°io 2 2 4 2 5 - (1)
26 23 2.19% 1 - 1 1 2 - -
511 447 2.19% 11 10 21 19 37 (5) (14)
- - 2.19% - - - - - - -
537 470 12 10 22 20 39 (5) (14)
307 250 6.07% 19 15 34 44 75 (1) (32)
102 89 5.26% 5 5 10 20 33 (6) (16)
408 339 24 20 44 84 198 (18) (48)
266 231 20.00% 53 46 99 53 85 (9) (20)
1,273 1,094 91 78 169 139 237 (32) (83)
Staff _PR_085 Attachment B.xlsx
2013 Adjustment-all Page 1 of I