20210810Technical Hearing Transcript Vol II.pdf

e BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF AVISTA CORPORATION EOR THE
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC AND
NATURAL GAS SERVICE FOR ELECTRIC
AND NATURAL GAS CUSTOMERS IN THE
STATE OF IDAHO
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)
)
)
)
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CASE NOS. AVU-E-21-01
AVU-G-21-01
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EXHIBITS
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BEFORE
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COMMISSIONER KRISTINE RAPER (Presiding)
COMMISSIONER PAUL K.IELLANDER
COMMISSIONER ERIC ANDERSON
PLACE:Commlssion Hearing Room
11331 West Chinden Blvd.Building 8, Suite 201-ABoise, fdaho
DATE:August 2, 202L
VOLUME II Pages 12 1,49
CSB REPORTING
C ertifrc d S h o rt h on d Rep o ile rs
Post Office Box9714
Boise,Idaho 83707
csbreporting@..valroo. com
Ph: 208-890-5198 For: l-888-623-6899
Reporter:
Constance Bucy,
CSR
ORIGINAL
DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O.BOX3727
141 1 EAST MISSION AVENUE
SPOKANE, WASHINGTON 9 9220 -37 27
TELEPHONE: [phone]
FACSIMLE: (s09) 495-8851
DAVTD. MEYER@AVISTACORP. COM
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
oF AVTSTA CORPORATION FOR THE )
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC AND )
NATURAL GAS SERVICE TO ELECTRIC )
AND NATURAL GAS CUSTOMERS IN THE )
STATE OF IDAHO )
CASE NO. AVU-E-zI.OI
CASE NO. AW.G.2I.Ol
EXHIBIT NO. 19
OF
ELIZABETH M. ANDREWS
FOR AVISTA CORPORATION
(ELECTRIC AND NATURAL GAS)
David J. Meyer, Esq.
Vice President and Chief Counsel of
Regulatory and Governmental Affairs
Avista Corporation
l4l1 E. Mssion Avenue
P.O.Box3727
Spokane, Washingto n 99220
Phone: [phone], Fax: [phone]
John R. Hammond Jr.
Deputy Attomey General
Idaho Public Utilities Commission Staff
P.O. Box 83720
Boise,lD 83720-0074
Phone: [phone],Fax: [phone]
IN THE MATTER OF THE APPLICATION
OF AVISTA CORPORATION FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC AND
NATURAL GAS SERVICE TO ELECTRIC
AND NATURAL GAS CUSTOMERS IN
THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
)
)
)
)
)
)
)
)
CASE NO. AVU.E-2l-OI
AVU-G-21-01
STIPULATION AND SETTLEMENT
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 ldalro
Public Utilities Commission ("Staff'), Clearwater Paper Corporation ("Clearwater"),Idaho Forest
Group, LLC ("Idaho Forest"), the Community Action Partnership Association of Idaho, Inc.
('CAPAI.), the Idaho Conservation League ("ICL"), and Walmart Inc. ("Walmart"). These
entities are collectively referred to as the "Parties" and singularly as a 'oParty," and represent all
who have appeared in these proceedings. The Parties understand this Stipulation is subject to
approval by the Idaho Public Utilities Commission ("IPUC" or the "Commission").
STIPULATION AND SETTLEMENT _ AVU.E-2141& AW-G-2I-OI Page I
I. INTRODUCTION
1. The terms and conditions ofthis Stipulation are set forth herein. The Parties agree
that 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 Parties, thereforc,
recommend that the Commission, in accordancewith RP 274, approve the Stipulation and all of
its terms and conditions withoutmaterial change or condition.
II. BACKGROUND
2. On January 29, 2021, Avista filed an Application with the Commission for
authority to increase revenue effective September 1,202I, and September I ,2022, for electric and
natural gas service in ldaho. The Companyproposed a "Two-Year Rate Plan" with an increase in
electric baserevenueof g24.8million or l0.lYofor "Rate Year 1", and $8.7 million or 3.2%ofor
"Rate Year 2" .1With regard to natural gas, the Company proposed an increase in base revenue of
$52,000 or0.lYofor 'oRate Year 1", and $l.0million or2.2oh for"Rate Year2". By OrderNo.
34930, dated February 23,2021, the Commission provided notice of the Application and set an
intervention deadline for interested persons and parties to intervene in the case.
In its filed case, Avista proposed that these increases would be offsetby the effect of Tax
Customer Credit Tariff Schedules 76 (electric) and 176 (natural gas). Avista stated the proposed
amortizatron of approximately $31.3 million in electric tax benefits from Schedule 76, beginning
on September 1, 202l,would completely offsetAvista's requestedelectric rate relief forRate Year
I until about November 30,2022. However, Avista also represented that its Idaho electric
customers would see an $8.7 million (3.5%) bill increase for Rate Year 2, effective September 1,
I "Rate Year I " is definedas September 1,2021through August 3 1,z02z.*RateYear2" is defined as Septembo 1,
2022 throuStAu gust 3 l, 2023.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 2
2022. Avista also stated the proposed l0-year amortization of $12.1 million in natural gas ta,x
benefits from Schedule 1 76, beginning September I,2021 , would result in about $ 1 .2 million in
benefits per year. The Company stated that these benefits would offset the proposed (as-filed)
$0.1 million natural gas base rate increase in Rate Year 1, decreasing natural gas customers' bills
by about 1.8 percent.
For Rate Year 2 Avista proposed to amortize its "Natural Gas Deferred Depreciation
Expense" balance of about $0.9million for one-year, effective September l,2D2through August
31,2023. Avista also proposod offsettingthe proposed $ 1.0 million revenue requirement increase
througlr Schedule 177.1\e Companyrepresented that, afterapplication of SchedulelT6 andl77
impacts, customers would see a 0. I percent increase, effective September I ,2A2.
3. Petitions to intervene in this proceeding were filed by Clearwater, Idaho Fores!
CAPAI, ICL, and Walmart. The Commission granted these interventions in IPUC Order Nos.
3 49 40, 3 49 53, 3 49 58 and 3 4967 .
4. A settlement conferencewas noticed and held virtually on May 19,2021.\n
addition, a second settlement conference was held virtually on June 4,2021. All Parties were in
attendance atboth meetings. As a compromise ofpositionsin this case, and for other consideration
as set forth below, the Parties agree to the followingterns:
III. TERMS OF THE STIPULATION AI\D SETTLEMENT
5. Overview of Settlementand Revenue Requirement. The Parties agree that AvisE
should be allowed to implement revised tariff schedules designed to increase annual base electic
revenues by $ 10.6 million, or 4.3%o, effective September 1,202I, and increase base revenues by
$8.0million,or3.lo/o,effectiveSeptemberl,2022. Fornaturalgas,thePartiesagreethatAvish
should be allowed to decreasenatural gas base revenueby $1.6 million, or 3.7o/o, effective
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW-G.2I.OI Page 3
September 1,2021, and increase natural gas base revenue $0.9 million, or 2.2%o, effective
September 1,2022.
6. Tax Customer Credit. The Parties agree to return to customers the Tax Customer
Credits available of approximately $3 1.3 million for electric and $ 12.1 million for natural gas,
through separate Tariff Schedules 76 (electric) and 176 (natural gas). The Parties agree to apply
the Tax Customer Credit for electric and natural gas over the Two-Yem Rate Plan as described in
fl20 below.2
7. Cost of Canital.The Parties agree to a 9.4 percent return on equity, with a 50.0
percent common equity ratio. The capital structure andresultingrate of return is as set forth below:
Component
Capital
Structure Cost
Weighted
Cost
Debt
ConrmnEquity
Total
50%
s0%
4.70%
9.40%
2.3s%
4.70%
100%7.0504
A. ELECTRIC REVENUE REQUIREMENT
8. Overview of Electric Revenue Requirement (September 1, 2021\ fRate Year ll
Below is a summary table and descriptions of the electric revenuerequirement components agrd
to by the Parties, effective September 1,2021:
2 ThePartiesagreedthenaturalgasDefenedDepreciationCreditbalanceof$8g4,000wouldnotbemadeavaihbb
at this time but would be held foruse in a future proceeding.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 4
Table No. I
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVENUE REQUIREMENT
EFFECTTVE SEPTEMBER I, 2021
(000s of Dollars)
Revenue
Requirrment Rate Base
Amount as Filed:
Adjustments:
a.) Cost of Capital
b.) Company 202012U1Net Rate Base Updates
c.) Miscelhneous Company Updates: Compass Regulatory Amortizaticrl
Reguhtory Assessmant Fee, Colstrb/CS2 Major Maintenance, Insurance and
Conversion Factor
d.) Restate Incentives and Officer Labor to 2019 Test Year Actuals
e.) Remove 2020 Non-Union and202l Labor Increases
f) Remove Certain 2021 Caprtal Projects
C.) Remove AMA2022CapitalAdditions
h.) Adjust Wildfire Expenses
i.) Delay EIM Investment Recovery to September 1,2022
j.) Update Net Pro Forma Power Supply Expense and Transmission Revenues
i.) Update Pro Forma Gas Prices
ii.) Include Palouse and Rattlesnake Wind PPA Contracts in PCA
iii.) Remove BPA Contact
iv.) Revise Transmission Revenues
k.) Restate Uncollectibhs
t.) Fee Free Amortization
m.) Miscelhneous Adjustments: Board of Dbector Expenses, Injuries and Damages,
Legal and Internal Auditing expenses, Gains on Sale of Property, Information
Services expense and reclassification of other administrative and general
Adjusted Amounts Efrective September 1,2021
$ 24,783 $ 864,166
$ 2,816
(2,881)
&0
6n)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
(426)
(u66)
(1,010)
(1,438)
(727)
(n2)
1,878
(394e)
(383)
(2,529)
(2e)
(s8)
(462)
$ (4,673)
$ (n34t)
$ (3,891)
$ 10,599 $ 836,077
a. Cost of Capital. As previously described (see fl7 above). This adjustnent reduces flre
overall revenue requirement by $ 2.8 8 I million.
b. Companv 2020/2021 Net Rate Base Updates. Reflects adjustnents to netrate base to
update information related to 2020 arrd 2021 (January l, 2020 through August 31,
2021) capital additions, includingrelated depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal Income Taxes, b
reflect balances as of August 31,2021. This adjustnort increases the overall revenue
requirement by $ 640, 000 and increases net rate b ase by $ 2.8 I 6 million.
STIPULATION AND SETTLEMENT _ AVU.E-2I4I & AW-G.2I-01 Page 5
c. Miscellaneous Companv Updates. Reflects adjustrnents to expenses to update
information related to removal of the expiring Project Compass regulatory
amortization, to correct the regulatory fee expense calculation and update for the
current IPUC 2021 regilatory assessment fee, including its impact on the Revenue
Conversion Factor, as well as adjustments to reflect actual major maintenance expense
associated with the Company's Colstrip generation plant and actual insurance expense.
This adjustment decreases the overall revenue requirement by $ 5 22, 000.
d. Restate Incentives and Officer Labor to 2019 Test Year Actuals. Reflects the removal
of the six-year average incentives as proposed by the Company and2020 incremenhl
officer labor. This adjustrnent reflects actual incentive and officer labor at 2019 test
periodlevels. Thisadjustmentdecreasestheoverallrevenuerequirementby$426,000.
e. Remove 2020 Non-Unionand 2021 Laborlncreases. This adjustment removes 2020
non-union and202l union and non-union labor increases included by the Company,
reflecting only labor salary levels of 2019 for non-union employees and 2020 for union
employees. This adjustrnent decreases the overall revenue requirement by $ 1.366
million.
f. Remove Certain 2021 Capital Proiects This adjustrnent removes certain capihl
investnents related to: I ) Rattlesnake Flats Interconnection and
Transmission/Substation project s; 2) 5Yo of certain IS/IT investrnents; and 3 ) 50%o of
theCustomerFacingTechnoloryprojects. Forsettlementpurposes,theseprojecthave
been removed from this rate case and will be reviewed in the Company's next general
rate case. This adjustment decreases the overall revenue requirementby $ 1.01 million
and reduces net rate base by $4.673 million.
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW.G-2I-OI Page 6
g. Remove 2022 AMA Capital Additions. This adjustment removes the Company's
capital additions beyond August 31,2021, included by the Company for Rate Year l,
reflecting only plant investnent prior to the September 1, 2021 , effective date. This
adjusfrnent decreases the overall revenue requirement by $ I .43 8 million and reduces
net rate base by $22.341 million.
h. Adiust Wildfire Expenses. This adjusfinent reflects actual wildfire expenses for the
period September 2020 through Decembel. 2020, as well as expected amounb ftom
January 2021 througlr August 2021. The agreed-upon wildfire expense amount of
$1.471 million establishes the "base" wildfire expense level for Rate Year 1. This
adjusfrnent decreases the overall revenue requirement by $ 727,000. See Wildfire
Balancing Account discussion atllT below.
i. Delav EIM Recoverv to September l. 2022. This adjustment removes Enerry
Imbalance Market (EIM) investment expected to be in service by the March 1,2022
"Go-Live" date. This invesfrnent is delayed forrecovery until September 1,2022. Tl:ris
adjusimentdecreases the overall revenue requiremortby $ 922,000 and reduces netrate
baseby $3.891 million.
and Transmission Related Net
i. Update Pro Forma Gas Prices. Restates pro forma power supply net
expenses to reflect updated natural gas forward prices for September 2Al
through August 2022 contract months. This adjustnent increases the overall
revenue requirement by $ 1 .878 million.
ll.Palouse and Wind. Reflects the removal of the Palouse Wind
and Rattlesnake Wind Power Purchase Agreements ("PPA") net expenses
from base power supply expense but allows actual costs to be reflected in
J.
STIPULATION AND SETTLEMENT _ AVU-E-2141 & AW-G-21-01 Page 7
the PCA. This adjusfrnent decreases the overall revenue requirement by
$3.949 million. See fll0 (Palouse) and fll I (Rattlesnake) below for furtrer
information.
Remove BPA Contact. Reduces power supply expenses to reflect not
having contacted with BPA for an additional 50 MW of firm transmission
rights for Coyote Springs 2. T\e Company was recently notified by BPA
that they retracted their offer for tansmission services, indicating a lack of
availability over that path. This adjustrnent decreases the overall revenue
requirement by $3 83,000.
Revise Transmission Revenues. Revise transmission revenues to reflect
Idaho's share of: l) a long-term firm point-to-point transmission service
agreement with Idaho Power for 100 MW of service commencing on I\4ay
1,2021, and continuingthrough April 30, 2026 ($829,000 Idaho); 2) forn
(4) months of a second long-term firm point-to-point transmission service
agreement with Idaho Power for 100 MW of service commencing on May
1,2022, and continuing througfu April 30,2027 ($276,000 Idaho); 3)
inclusion of the Company's FERC Transmission General Rate Case
revenue increase expected to begin October l,zDl ($ I .399 million Idatro);
and 4) a correction to fransmission revenue from the original Application
($ 2 5, 000 Idaho ). These resulting changes in transmission revenues will also
be reflected in the PCA authorized base effective September 1 , 2021. This
adjusfrnent decreases the overall revenue requirementby $2.529 million.
ur
lv.
STIPULATION AND SETTLEMENT _ AVU.E-2141& AVU.G.zI-OI Page 8
k. Restate Uncollectibles. Avista has authority to defer uncollectible expsnse above tre
amount embedded in current rates into a COVID-I9 Regulatory Asset Account.3 This
adjusfrnent sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjustment decreases the overall revenue requirement by
$29,000.
l. Fee Free Amortization. This adjustment revises the amortization expense of the Fee
Free deferral balance ($291,000) to reflect a three-year amortization, beginning
September 1,202I, of approximately $91,000 annually. This adjustment decreases tre
overall revenue requirement by $ 5 8,000.
m. Miscellaneous Adiustrnents. Reflects the net change in operating expenses related to:
I ) removing Board of Director expenses and fees ($ 189,000); 2) removing legal
expenses allocated to Idaho electric ($ 50,000); 3) including ldaho's share of the gains
on the sale of electric property in 2019 ($22,000); 4) removing internal audit expenses
($49,000); 5) removing injury and damages expenses from the six-year average
($4,000); 6) removing IS/IT expenses to reflect actual expenses in2020 ($86,000); and
7) removing other miscellaneous A&G expenses ($26,000). The net effect of this
adjusfinent decreases the overall revenue requirementby $462,000.
9. Overview of Electric Revenue Requirement (September 1. 2022) lRate Year 21.
Below is a summary table and descriptions of the incremental Electric revenue requirement
components agreed to by the Parties effective September 1,2022:
3 SeeCaseNo. GNR-U-20-03,includingConsolidated Avista C;aseNos. AW-E-20-03 andAW-G-20-03.
STIPULATION AND SETTLEMENT - AVU-E-21-{I-1& AW-c-21-01 Page 9
Table No.2
a.)
b.)
i
ii
iii
iv.
vi
vii.
SUMMARY TABLE OF ADJUSTMENTS TO ELECTRIC REVEI\iUE REQUIREMENT
EFFECTIVE SEPTEMBER I, 2022
(000s ofDollan)
Revenue
Requirement Rate Base
Rate Base Amount Effective September 1,2021
fncremental Revenue Adjustment to Septembe r 1,2021 Rate Change
(see Tabel No. 1):
Add EIM Investnent
Add Incremental202l/2022 Rehted Capital and Expenses:
CapitalAdditiom
Property Tax Expense on 2Al Plant Additions
2020 / 2021 Labor lncrea se
IS/IT Expenses
Wildfre Expenses
Colstrip/CS2 Major Maintenance
Colstrfi Amortization
September 1r2022 Incremental Revenue Adjustment and Rate Base
Amount (above September 1,2021 Rate Change - see Table No. 1)
$ 836,077
922 $ 3,891$
$
$
$
$
$
$
$
4266
786
924
201
365
381
155
$ n,948
$ 1,890
$ 8,000 $ E69,806
a. Add EIM Investnent. Effective September l,2022,this adjusfinentreflects the EIM
investnent that will be in service by the March l, 2022, "Go-Live" date. This
adjustnent increases the overall revenue requirementby $922,000, and increases net
ratebaseby $3.891 million in RateYear2, above Rate Year I levels.
b. Add Incremental 202112022 Related Capital and Expenses to Rate Year 2
(incremental aboveRate Year I ).
i. Capital Additions. Includes certain 2021 capital additions from Septonber
1,202I througlr August 3l,2022,prior to the Rate Year 2 September 1,
2022, effective date. This adjustnent increases the overall revenue
requirementby $4.266 million and increases net rate base by $27.948
million.
STIPULATION AND SETTLEMENT _ AVU.E.2I4I & AW-G.2I.OI Page l0
11.Prnnertv Tax F.xnense nn 202t Canifel Additinns Includes property tax
lll.
expense associated with202l capital additions at existing levy rates. This
adjusftnent increases the overall revenue requirement by $ 786,000.
202012021 Labor Increases. Includes the2020 non-union annualized non-
executive labor increases and the 2021 union annualizod labor increases.
This adjustment increases the overall revenue requirement by $924,000.
iv. IS/IT Expenses. Reflects incremental 202112022 expected increases
primarily as so ciated with chan ges in contractual agreements, pre -p aid co sb,
or the continuation of costs for products and services that will increase
beyond the Rate Year I levels. This adjustment increases the overall
revenue requirement by $20 1,000.
v. Wildfire Expenses. Reflectsincremental202l12022 expected increases.
This revisesthe agreed upon "base"wildfire expense levelto $ 1.836 million
for Rate Year 2. This adjustment increases the overall revenue requirement
by $365,000. See Wildfire Balancing Account discussion atll7 below.
vi. Colstrip/CS2 Maior Maintenance. Reflects the Colstrip/CS2 Maintenance
expense level included in Rate Year I to reflect the revised expense for Rate
Year 2. This adjustment adjusts expense to one-third of each amount
deferred for calendar years 201 9 throu gn 2021. This adjustment increases
the overall revenue requirement by $381,000.
Colstrip Amortization. Reflects the recovery of Avista's investment in the
Colstrip Units 3 and 4 generating facilities (reflecting an acceleratod
depreciation rate of 2027), including the Colstrip capital additions between
September I ,2022 and August 3l ,2023 on an AMA basis in the Colstrip
vll.
STIPULATION AND SETTLEMENT _ AVU-E-2I {I & AW-G-2l-OI Page I I
Regulatory Asset for recovery over its authorized amortization period. This
adjustnent increases the overall revenue requirement by $155,000 and
increases net rate base by $ 1.89 million.
10. Palouse Wind. The Parties agree that, forpurposes of this case, power supply
expenses related to the Palouse Wind PPA will continue to be included in the PCA, subjectto the
current sharing (90% customer, 10% Company).4 Idaho will continue to be assigned its
proportional share of all environmental attributes.
I 1 . Rattlesnake Wind. The Parties agree that, for purposes of this case, power supply
expenses related to the RattlesnakeWind PPA will be included in the PCA, subjectto the current
sharing (90% customer, 10% Company).s Idaho will be assigned its proportional share of all
environmental attributes.
B. NATURAL GAS REVENUE REOUIREMENT
12. Overviewof Natural Gas RevenueRequirement(September 1.2021) lRate Year
]]. Below is a summary table and descriptions of thenatural gas revenue requiremort componenb
agreed to by the Parties effective September 1,2021
a The Palouse Wind PPA is a 3O-year contract that was executed in 201I by the Company and prnchases all of fu
output(l05MWnameplatecapacity)andenvironmentalattnbutes. Theprojectbegancommercialoperationir
December20l2.
5 TheRattlesnakeFlatWindPPAis a2O-yearcontactwhichconsistsof50Siemen'sS-l2929ItdWwindtuftines
withatotalcapacityofapproximately l45MW's. TheprojectbegancommercialopemtioninDecember2020.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page t2
Table No.3
a)
b.)
c.)
d")
e.)
f)
c.)
h.)
i.)
i.)
ST]MMARYTABLE OFADJUSTMENTS TO NATURAL GAS REVENTIE REQTIIREMENT
EFTTCTTVE SEPTEMBER 1, 2021
(000s ofDollars)
Revenue
Requirement Rate Base
Amount as Filed: $
Adjustments:
Cost of Capital $
Conpany 202012021Net Rate Base Updates $
Miscellaneous Conpany Updates: Regulatory Assessmant Fee, Insurance and $
Conversion Factor.
Restate ktcentives and Officer Labor to 2019 Test Year Actuals $
Remove 2020 Non-Union att202l Labor Increases $
Remove Certain 2021 Capital Profcts $
Remove AMA2Dz2CapitalAdditions $
Restate Uncollectibles $
Fee Free Amortization $
Miscelhneous Adjustnents: Board of Director Expenses, Legal Intemal $
Auditing and Informatbn Services expenses, and rechssification of other
administrative and general expenses
52 $ 173,485
(141)
Adjusted Amounts Effective September lr202l $ (1,621) $ 171,148
(s78)
(r7) $
7
(loe)
(436)
(34s)
(o
56
(7e)
(166)
$ (1,117)
$ (1,079)
a. Cost of Capital. As previously described (see fl7 above). This adjusftnent reduces tre
overall revenue requirement by $ 578p00.
b. Companv 202012021 Net Rate Base Updates. Reflects adjustnents to net rate base to
update informationrelated to 2020 arrd202l (January 1,2020, througlr August 31,
2021) capital additions, includingrelated depreciation expense, as well as the impact
on Accumulated Depreciation and Accumulated Deferred Federal Income Taxeg to
reflect balances as of August 3l ,2021. This adjustnent decreases the overall revenue
requirement by $ I 7,000 and decreases net rate base by $ l4l ,000.
c. Miscellaneous Companv Uodates. Reflects adjusfrnents to expenses to correct the
regulatory fee expense calculation and update for the current IPUC 2021regalatory
assessment fee, including its impact on the Revenue Conversion Factor, as well as
STIPULATION AND SETTLEMENT - AVU.E-21{.].1& AW-G.?I-OI Page 13
adjustnents to reflect actual insurance expense. This adjustrnent increases the overall
revenue requirement by $ 7,000.
d. Restate Incentives and Officer Labor to 2019 Test Year Actuals. Reflects the removal
of the six-year average incentives as proposod by the Company and2020 incremental
officer labor. This adjustment reflects actual incentive and officer labor at 2019 test
period levels. This adjustment decreases the overall revenue requirement by $ 1 09,000.
e. Remove 2020 Non-Union and 2021 Labor Increases. This adjusfnent removes 2020
non-union and202l union and non-unionlaborincreases included by the Company,
reflecting labor salary levels of 2019 for non-union employees and 2020 for union
employees. This adjustnent decreases the overall revenue requirement by $ 43 6,000.
f. Remove Certain 2021 Capital Proiects. This adjustnentremoves certain capihl
investrnentsrelated to: 1) 5o/o of certain IS/IT investnents; 2\ 50% of the Customer
Facing Technologr projects; 3) ER 3002 Regulator Station Replacement invesfinorf
4) ER 3005 Non-Revenue (Failed Equipment) investnent;5) ER 3007Isolated Steel
Replacement investrnent; 6) ER 3055 PMC Program invesfrnent. For settlement
purposes, theseprojects have bee,n removed fromthis rate case and will be reviewed in
the Company's next general rate case. This adjustment decreases the overall revenue
requirementby $345,000 and reduces net rate base by $ 1.1 l7 million.
oD'Remove 2022 Canital Additions-This adjustrnent removes the Company's
capital additions beyond August 31,2021, included by the Company for Rate Year 2,
reflecting only plant investnent prior to the September l, 2022 effective date. This
adjustnent decreases the overall revenue requirement by $6,000 and reduces net rale
base by $1.079 million.
STIPULATION AND SETTLEMENT _ AVU.E-2141& AW-G.?I-OI Page 14
h. Restate Uncollectibles. Avista has authority to defer uncollectible expense abovethe
amount embedded in current rates into a COVID-l9 Regulatory Asset Account. This
adjusfrnent sets the uncollectible expense amount at the amounts approved in the
previous rate case. This adjustment increases the overall revenue requirement by
$56,000.
i. Fee Free Amortization. This adjustrnent revises the amortization expense of the Fee
Free deferral balance ($475,000) to reflect a three-year amortization, beginning
September I , 2021, of approximately $ 1 5 8,000 annually. This adjustrnent decreases
the overall revenue requirementby $79,000.
j. Miscellaneous Adiusftnents. Reflects the net change in operating expenses relatod tc:
1) removing Board of Director expenses and fees ($48,000);2) removing legal
expenses allocated to Idaho electric ($ 13,000); 3) removing internal audit expenses
($ I 3,000); 4) removing IS/IT expenses to reflect actual expenses n 2020 ($ 22,000);
and 5) removing other miscellaneous A&G expenses ($ 70,000). The net effect of lhis
adjustrnent decreases the overall revenue requirementby $ 166,000.
I 3. Overview of Natural Gas Revenue Requirement (September I . 2022) [ Rate Year
!]. Below is a summary table and descriptionsof the incremental Natural Gas revenue
requirement components agreed to by the Parties effective September 1,2022:
STIPULATION AND SETTLEMENT _ AVU-E-2I41 & AW-G-21-01 Page 15
Table No.4
a)
ST'MMARYTABLE OF ADJUSTMENTS TO NATTJRAL GAS REVENI]E REQUIREMENT
EFFECTM SEPTEMBER t, 2022
(000s ofDollan)
Revenue
Requirement Rate Base
Rate Base Amount Efrective September 1,2021
Incre me ntal Reve nue Adjus tme nt to Septe mbe r l, 2021 Rate Change
(see Tabel No. 1):
Add Incremental202l/2022 Related Capital and Expenses:
Capital Additions
Property Tax Expense on202l Phnt Additims
2A0/2Al Labor Increase
ISAT Expenses
September 1,2022 Incrrcmental Revenue Adjustment and Rate Base
Amount (above September 1,2021Rate Change - see Table No. l)
$ 171,148
i
IL
lll
iv.
$
$
$
$
458
134
297
50
$ 1,163
$939 $ 172,311
a. Add Incremental 202112022 Related Capital and Expenses to Rate Yeu 2
(incremental aboveRate Year 1).
i. Capital Additions. Includes certain 2021 capital additions from Septerrber
1,2021, througfr August 3l,2022,prior to the Rate Year 2 September l,
2022, effective date. This adjustrnent increases the overall reve,nue
requirement by $458,000 and increases net rate base by $ 1.163 million.
ii. Properw Tax Expense on 2021 Capital Additions. Includes property tax
expense associated with 2021 capital additions at existing levy rates. This
adjustrnent increases the overall revenue requirement by $ I 34,000.
iii. 2020 /202 | Labor ln.creaser. Includes the 2020 non-union arulualized non-
executive labor increases and the 2021 union annualizod labor increases.
This adjustment increases the overall revenue requiremortby $297,000.
iv. IS/IT Expenses. Reflects incremental 202112022 expected increases
primarily asso ciated with changes in contractual agreements, pre -p aid co stq
or the continuation of costs for products and services that will increase
STIPULATION AND SETTLEMENT _ AVU.E-2141& AW-G-2I.OI Page 16
beyond Rate Year 1 levels. This adjustnent increases the overall revenue
requirement by $ 50,000.
C. OTHER SETTLEMENT COMPONENTS
14. PCA Authorized Level of Expense. The new level of power supply revenues,
expenses, retail load, and Load Change Adjusfinent Rate resulting from the September 1,2021,
settlement revenue requirement for purposes of the monthly PCA mechanism calculations are
detailed in Appendix A.
15. Elecfric and Natural Gas Fixed Cost Adiustnent Mechanisms Authorized Base.
The new level of baseline values for the electric and natural gas fixed cost adjustnent mechaniyn
(FCA) resulting from the September l, 2021 and September 1, 2022, settlement revenue
requirements are detailed as follows:
o Appendix B - September 1,2021Electric FCA Baseo Appendix C- September 1,2022 Electric FCA Baseo Appendix D - Septemb er 1,2021Natural Gas FCA Baseo Appendix E- September 1,2022 Natural Gas FCA Base
16. Natural Gas Tax Credit Amortization. The Parties agree to begin amortizing the
Company's natural gas tax basis benefit over ten years in this case and carryingthroug[r the Two-
Year Rate Plan. However, the amortization period ofthe remaining balance available at the time
of the Company's next general rate case will be subject to review and possible change of the
amortization period at that time.
17. Wildfire Balancins Account. The Parties agree to a two-way Wildfire O&M
Expense Balancing Account to defer the difference in actual O&M Wildfire expenses, up or dowrq
from the authorized "base" level approved in Rate Year I of $ 1 .471 million and Rate Year 2 of
STIPULATION AND SETTLEMENT _ AVU.E-21-{]-1& AW.G.2I.OI Page 17
$ 1.836 million. The balance in the deferral will be included for review and recovery in fufirc
general rate cases.
18. Enersv Imbalance Market (EIM). Currently Idaho's share of its incremental EIM
O&M expenses are being deferred per Order No. 34606 in Case No. AVU-E-20-01 until the
expected "go live" date March 1,2022. The Parties agree that effective with the expected "go
live" March l, 2022 date, the Company will begin to reflect Idaho's share of incremental EIM
O&M expenses througlr the PCA up to Idaho's share of EIM benefits that also will flow througfi
the PCA. Any incremental EIM O&M expenses exceeding EIM benefits would continue tc be
deferred for review and determination of recovery in a future proceeding.
19. Ageed Upon Workshops and Meeting/Conferences. The Parties have agreed trr a
number of workstrops and meetings to explore various issues. Avista will work with the interested
parties to arrive at a schedule for the meetings and workshops within 45 days of the effective date
of this case (by October 15, 2021), with such meetings and workshops to occur after that date.
Tho se workshop s or meetings are provided b elow :
(a) Cost of Service Workshops - See !f24 below.
O) Basic Charge Discussion - See'[24 below.
(c) Long-term Ownership of Colstrip - In OrderNo. 34814 in Case No. AW-
E-19-01, pertaining to the Company's2020 Electric Integrated Resource Plan, the
Commission ordered the Company to file an annual update on its Colstrip ownerstrip
interest by October I of each year. The report is intended to "provide updated economic
analyses of retirement dates, closure plans and estimated retirement dates, and annual
accounting for decommissioning and remediation expenditures/estimates." Additionally,
the Order requires that "Avista shall notify the Commission within 30 days of Colstrf
parbrer decisions and plant issues that may materially affect ldaho customers." The
STIPULATION AND SETTLEMENT - AVU-E-2I { I & AW-G-21 -01 Page I 8
Commission noted that "Providing a separate venue for the Colstrip analysis reflects the
IRP's usefulness as a portfolio planning process that leaves specific resource decisions to
separate dockets." The process established will provide a venue for all interested
stakeholders to receive information as it pertains to the Company's long-term ownership
interest in Colsfip. Avista will extend an invitation to the Parties to participate in scheduled
meetinp as contemplatedbyOrder No.34814, supra, and to provideits annualreporb
filed with the Commission to the Parties.
(d) WeatherNormalization Discussion - See fl25 below.
(e) Neilson Substation and Interconnection Discussion- Avista agrees to med
and confer with Commission Staff to discuss the prudence of network upgrades related b
the Neilson Substation and Interconnection.
(0 Customer Service Meffics/CustomerFacing Technologies - Avista agrees
to meet and conferwith Commission Staff to discuss customer satisfaction metics, and
how the Company's investment in customer-facing technologies affect those metrics and
drive customer experiences.
D. COST OF SERVICE/RATE SPREAD/RATE DESIGN
20. Costof Service/Rate Spread (Base Rate Chanses). The 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 Parties agree that Schedule 25P should receive
25o/o of the overall percentage base rate changes for the September 1,2021and September 1,2022
base rate increases. In addition, Schedules llll2 should receive 25%o of the overall percentage
base rate change for the September 1,2022 increase. All other schedules, except Schedule 1,
should receive a uniform percentage of the overall base rate revenue increase. The remaining
STIPULATION AND SETTLEMENT - AVU-E-21,41& AW-G.ZI-OI Page 19
revenue requirement should be spread to Schedule 1. For natural gas, the Parties agreed to a
uniform percentage of distribution margin increase on September 7,2021and September 1,2022.
The Parties agree to retum to customers the Tax Customer Credits through separate Taffi
Schedules 76 (electric) and 176 (natural gas). For Year I electric, the Parties agree to return an
amount equal to the base rate increase. ForYear 2 electric, the Parties agree to return the remaining
balance of the Tax Customer Credit, offsetting the overall base rate increase effective Septernber
1,2022. The Parties agreed that $250,000 of the Tax Customer Credit applicable to Schedule 1l
would be allocated to Schedile 25 . For natural gas, the Parties agree to begin returning the Tax
Customer Credit September I ,2021 , over a ten-year period as proposed by the Company.
21. Rate Desisr. The Parties agree to the rate design changes proposed by the
Company in Mr. Miller's direct testimony for the September I ,2021, base rate increases.6 For the
September l, 2022 base rate increases, the electric and natural gas Residential Basic Charges
(Schedule I and 101), will increase from $6.00 per month to $7.00 per month, an increase of $1.00
per month. The Parties agree that there will be no changes to the electric demand charges in either
year of the rate plan. All other basic and minimum charges effective September I ,2022, will be
as proposed by the Company in its initial filing. Appendix Fprovides a summary of the current
and revised rates and charges (as per the Settlement) for electic and natural gas service.
22. Resultine Percentaee Chanee bv Electric Service Schedule. The followingtables
reflect the agreed-uponpercentage change by schodule for electric service:
6 FortheSeptemberl,202lratencrease,theCompanyproposedthatallofthebaserevenueincreaseberecovered
solely through theenerry charges forallof the electric andnatumlgasrate schedules.
STIPULATION AND SETTLEMENT - AVU-E-2141 & AVU-G-21-01 Page 20
Effective September lr202l @ate Year 1)
Increase in Billing Change in Billing
Increase in Base Revenue before Revenue with
Revenue Offset OffsetRate Schedule
Residential Schedule I
General Servbe Schedules 1ll12
I-arge General Servbe Schedules 21122
Brfta I-arge General Service Schedub 25
Clearwater Paper Schedule 25P
Ptrrping Service Schedules 3ll32
Sfreet & Area Lldts Schedubs 4l-48
Overall
Residenthl Schedule I
General Service Schedules I l/12
l,arge General Service Schedules 2lD2
Extra Large General Service Schedule 25
Charwater Paper Schedule 25P
Purying Senrice Schedubs 31/32
Steet & Area Lighfs Schedules 4l-48
Ovelall
49%
4.3%
4.3%
43%
I.t%
4.3%
4.3%
4,3Y!
4.9%
4.t%
4.1%
4.2%
r.0%
4.2%
4.2%
4,2,y!
0.6%
0.0%
0.0%
0.0%
-3.1%
0.0%
0.0%
0,0%
Elfective September 1,2022 (Rate Year2)
Rate Schedule
Increase in Bi[ing Change in Bilting
Increase in Base Revenue beforc Revenue with
Revenue Olhet Olfset
03%
-25%
-0.8%
-2.2%
-3.2%
-0.8%
-0.8%
:0.8%
4.3%
0.tYo
3.t%
3.t%
08%
3.1%
3.1%
a%
4.4%
0.8%
3.t%
3.1%
0.9Yo
3.1%
3.1%w
23. Resultins Percentase Increase Natural Gas Service Schedule The following
tables reflect the agreed-upon percentage increaseby schedule for natural gas service:
Effective September 1,2021@ate Year 1)
Change in
Margin Revenue
Change in Bilting Change in
Revenue Bilting Revenue
before Offset with OffsetRate Schedule
General Servbe Schedute 101
I-arge General Servbe Sclpdules lll/ll2
Transportatbn Servbe Schedule 146
Ovenall
-3.7%
-3.7%
-3.7%
AJY!
-2.60/o
-2.1%
-3.7o/o
2'5Ys
-4.60/o
-3.7o/o
-65%
4,5%
STIPULATION AND SETTLEMENT - AVU-E-2141& AVU.G.LI.OI Page 2l
Effective September 112022 (Rate Year2)
Rate Schedule
General Servbe Schedub 101
l^arge General Service Sclredtrbs llllll2
Transportation Service Schedub 146
Ovenll
Change in
MarginRevenue
Change in
Bi[ing Revenue
2.2%
2.2%
2.2%
22%
1.6%
1.3%
2.3%
1.5%
24. Electric Cost of Service and Basic Charse Workshop. The Parties agtee, prior to
the Company's next general rate case filing, to meet and confer regarding the Company's electic
cost of service study and the appropriate level ofbasic charges. The purpose ofthe workshop will
be to discuss the merits of differing cost of service methodologies and basic charge levels. The
Company will provide available information, studies and data requested by any of the Parties so
as to enable meaningful workshop prticipation and discussion of issues. No Party shall be bound
by workshop discussions and may contest cost of service and rate spread or rate design issues in
subsequent proceodings.
25. Weather Normalization - Avista agrees to meet and confer with Staff, and
interested parties, on its weather normalization methodologies, with the intention to see what
changes, if any, should be made to further the accuracy of its modeling. T
7 The Company's electric and natual gas weathernormalization adjustnent calculates the change in usage required
toadjustactualloadsduringthe2019testperiodtotheamountexpctedifweatherhadbennounal. Thisadjustnent
incorporatestheeffectofbothheatingandcooling(forelectric)onweather-sensitivecu$omergroups. Theweather
adju$ment is developedfrom a regressionanalysis oftenyears ofbilled usage percustornerand billingperiod heathg
andcoolingdegreedaydata. Theresultingseasonalweathersensitivityfactors(use-per-customer-po-heating-degree
day and use-per-customer-per-coolingdegree day) are applied to monthly test period customers and the diffs€noe
between normalheating/ooolingdegeedaysandmonthly testperiodobservedheating/coolingdegree-days.
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 22
IV. OTHER GENERAL PROVISIONS
26. The Parties agree that this Stipulation represents a compromise of the positions of
the Parties in this case. As provided in RP 272, other than any testimony filed in support ofthe
approval of this Stipulation, and except to the extent necessary for a Party to explain before 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 otherproceeding, unless all Parties to the negotiation
agree to the contary in writing.
27 . The Parties submit this Stipulation to the Commission and recommend approval in
its entirety pursuant to RP 274. Parties shall support this Stipulation before the Commission, and
no 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 Parties
to this Stipulation reserve the right to file testimony, cross-examinewitresses and put on such case
as they deem appropriate to respond fully to the issues presented, includingthe right to raise issues
that are incorporated in the settlement terms embodied in this Stipulation. Notwithstandingthis
reservation of rights, the Parties to this Stipulation agree that they will continue to support the
Commission's adoption ofthe terms of this Stipulation.
28. If the Commission rejects any part or all of this Stipulation or imposes any
additional material conditions on approval of this Stipulation, each Party reserves the rigfut upon
written notice to the Commission and the otherParties to this proceeding within 14 days of the
date of such action by the Commission, to withdraw from this Stipulation. In such case, no Party
shall be bound orprejudiced by the terms of this Stipulation, and each Party shall be entitled to
seek reconsiderationof the Commission's order, file testimony as it chooses, cross-examine
witnesses, and do all otherthings necessary to put on such case as it deems appropriate. In suctr
STIPULATION AND SETTLEMENT - AVU-E-2141& AW-G-21-01 Page 23
case, the 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.
29. The Parties agree thatthis Stipulation is in thepublic interestand thatall of its terms
and conditions are fair, just and reasonable.
30. No 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 Party unless such rights are expressly
waived herein. Execution of this Stipulation shall not be deemed to constitute an acknowledgment
by any Party of the validity or invalidity of any particular method theory or principle of regulation
or cost recovery. No Party shall be deemed to have agreed that any method, theory or principle of
regulation or costrecovery employed in arrivingat this Stipulation is appropriate forresolvingany
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.
3 1 . The obligations of the Parties underthis Stipulation are subjectto the Commission's
approval of this Stipulation in accordancewith its terms and conditions and upon such approval
beingupheld on appeal, if any,by a court of competent jurisdiction.
32. This Stipulation may be executed in counterparts and each signed counterpart shall
constifute an original document.
STIPULATION AND SETTLEMENT _ AVU-E-2141& AW-G-21-01 Page 24
DATED this l4th day of June,202l.
Avista Corporation
J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Peter Richardson
Attomey for Clearwater Paper
Corporation
Community Action Partnership Association
of ldaho,lnc.
By
Brad Purdy
Attomey for CAPAI
ldaho Public Utilities Commission Staff
By
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
By
Walmart, Inc.
B
Vicki M. Baldwin
Attorney for Walmart Inc.
Ronald Williams
Attorney for ldaho Forest Group LLC
Idaho Conservation League, Inc
Ben Otto
Attorney for ldaho Conservation
League, Inc.
STIPULATION AND SETTLEMENT _ AVU.E.2I -O I & AVU.C.2I -O I Page25
By
DATED this 11th day of June,202l
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
By
Peter Richardson
Attomey for Clearwater Paper
Corporation
Community Action Partnership Association
of Idaho, Inc.
By
Brad Purdy
Attomey for CAPAI
Idaho Public Utilities Commission Staff
By t/- 7/^*/
1St:rr,R. Hammond Jr.t4eputy Attorney General
Walmart,Inc.
Vicki M. Baldwin
Attomey for Walmart Inc
Idaho Forest Group LLC
Ronald Williams
Attorney for Idaho Forest Group LLC
Idaho Conservation League, Inc.
Ben Otto
Attomey for Idaho Conservation
League, Inc.
By
By
By
STIPULATION AND SETTLEMENT _ AVU.E.2 I .O I & AVU-G-2 I .O I Page25
,tr
DATED thi/l day of June ,2021.
By
B
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Attomey for Clearwater Paper
Corporation
Community Action Partnership Association
of ldatro, Inc.
By
Brad Purdy
Attorney for CAPAI
Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
Walmart, Inc.
Vicki M. Baldwin
Attomey for Walmart Inc.
Ronald Williams
Attorney for Idalro Forest Group LLC
Idaho Conservation lrague, Inc.
Ben Otto
Attorney for ldaho Conservation
League, Inc.
STIPULATION AND SETTLEMENT _ AVU-E.2I.OI & AVU.G.2I.OI Page 25
DATED this _day of June,202l.
Avista Corporation Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attorney Gcneral
Idaho Fonst Group LLC ' -
R,,*lrl L h/l/lr'-
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Peter Richardson
Attorney for Clarwater Paper
Corporation
Brad Purdy
Attorney foTCAPAI
Ronald Williams
Attomey for ldaho Forest Group LLC
Ben Otto
Attorney for ldaho Conservation
League, Inc.
CommtrnityAstionPartrcrshipAssociation ldahoConservationLeague,Inc.
of ldalro,Inc.
Walmart,Inc.
Vicki M. Baldwin
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT - AW.E.2I.OI & AV(,.G.2I.OI Page25
-rh
DATED tfri, I I day of June ,2021
Avista Corporation Idatro Public Utilities Commission Staff
John R FlammondJr.
Deputy Attomey General
Idaho Forest Group LLC
By:
Community Action Partrrership Association ldaho Conservation League, [nc.
of Idatro,Inc.
DavidJ. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Peter Richardson
Attonrey for Clearwater Paper
Corporation
Brad Pwdy
Attorney for CAPAI
Ronald Williams
Attorney for tdaho Forest Group LLC
Ben Otto
Attorney for Idaho Conservation
League, Inc.
By
Walmart,Inc.
Vicki M. Baldwin
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT - AVU.E-ZI-OI & AVU.G.2I-OI Page25
DATED this _l4th_ day of June,202l
Avista Corporation
David J. Meyer
Attomey for Avista Corporation
Clearwater Paper Corporation
By:
Peter Richardson
Afforney for Clearwater Paper
Corporation
Brad Purdy
Attorney for CAPAI
Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attorney General
Idaho Forest Group LLC
By:
By:
Ronald Williams
Attorney for Idaho Forest Group LLC
Community Action Partnership Association Idaho Conservation League, Inc
of Idaho, Inc.
H
Benjamin J. Otto
Attorney for Idaho Conservation
League, Inc.
Walmart,Inc.
Vicki M. Baldwin
Attorney for Walmart Inc.
STIPULATION AND SETTLEMENT _ AVU-E-ZI.OI & AVU-G.ZI-OI Page25
By
DATED this _ day of June,202l
Avista Corporation
David J. Meyer
Attorney for Avista Corporation
Clearwater Paper Corporation
Peter Richardson
Attorney for Clearwater Paper
Corporation
Community Action Partnership Association
ofldaho, Inc.
By
Brad Purdy
Attomey for CAPAI
Walmart,Inc.
Idaho Public Utilities Commission Staff
John R. Hammond Jr.
Deputy Attomey General
Idaho Forest Group LLC
ByBy
By
Ronald Williams
Attomey for Idaho Forest Group LLC
Idaho Conservation League, Inc.
Ben Otto
Attomey for Idaho Conservation
League, Inc.
By
Vicki M.
Attorney for Walmart Inc.
STIPULATION AI.ID SETTLEMENT - AW-E-21-01& AVU-G-21-01 Page25
APPE,I{DIX A
Avista Corp
AW-E-21{1 Appendix A
PCA Authorized Expense and Retall Sales
2019 Normallzed Loads
PCA Authodzed Power Supplv Erpsnse - Svstem NumbsB (11
Total
Account 555 - Purchased Power $75,558,267
Accountsol -Thermal Fuel $31,583,795
Account 537- MT Inv8sive Species $1,610,000
Ac@unt 547 - Natural Gas Frel $81,530,747
Account 557 - Other Exponses $631,627
Account 565 - Transmission Expense $17,278,767
A@unt 456 - Other Revenue -$6,290,910
Account 447 - Sale for Resale -$52,622,947
Januaru
$6,s56,792
$3.087.726
$134,167
s10,790,239
$52,636
$1,439,E97
-$265,977
-04,453,080
Februarv
$7,435,932
$3,1 51,777
$134,167
$8,942,'r04
$52,636
$1,439,E97
-0633,351
-$2,316,991
March
$7,069,211
s2,749,966
$134,167
$7,474,530
952,636
$1,439,E97
-$664,038
-$'l,936,564
April
$7,433,801
$2,896,333
0134,167
s5,068,911
$52,636
$1,439,897
-$880,329
-92,540,468
Mav
$5,672,869
$2,060,445
$134,167
$4,095,763
$52,636
$1,439,897
-$3E5,474
-$4,230,873
June
$5,579,483
$1,526,4't 2
$'134,167
$2,284,385
$52,636
i1,439,897
-$657,028
-03,489,856
&T
$5,419,s45
s1,782,225
$1 34,167
$3,1 17,887
$52,636
$1,439,897
-s615,703
-0s,862,698
Auoust
$5,937,659
$2,E79,1 62
9134,167
$6,693,265
052,636
$1,439,897
-$524,310
-09,557,120
Septemb(
$5,836,0
$3,146,0
$134,1
$7,977,5
$52,6
i1,439,8
-E514,4
-s4,493,1
Power Supply Exponse
Account 456 - Transmission Revenue (2)
Total Authodzed Exp€nse
$149,279,346 $17,342,40t $1E,206,17'l $'16,319,E04 313,604,9t18 $8,839,429 S6,870,095 05,467,956 S7,055,356 $13,578,6
-$23,471,003 -$1,634,727 -$1,El1,669 -$1,891,560 -$1,715,927 -$2,123,305 -$2,306,697 -$2,267,E60 -$2,209,469 -$1,714,5
ldahoOnly(noad.iustmentforDirectlyassigned) $43,227,747 $5,397,157 $5,633,151 $4,957,545 $4,085,068 $2,307,660 $1,567,983 $1,099,553 S1,665,047 $4,076,5
PCA Authodzod ldaho Retail Salas (3)
Total ldaho Retall Sales, IYIWh (4)2,966,810 290,239 259,340 251,93E 233,373 224,656 219,310 245,017 250,933 210,2
2022 Load Change AdJGtment Ratc (5)
2023 Load Chango Adjustment Rate (5)
(1) Multiply number by ROO curent production^ransmission allocation ratio of 34.36% to determine ldaho share.
(2) Transmission Revenue as discussed by Company \Mtness Schlect and updsted for Settlement Revenue Requirement.
(3) Test Year Wealher Normalized ldaho Retail Sales monthly data from Company witness Ms. Knox Revenue Normalization workpapers.
(4) For application of the LCAR, actual ldaho Retail Sales exclude Schedule 25P Block 2 volumes per the purchase and sale agreement approved by Order No. 34252.
(4) Rate Year 1 and Rate Year 2 Load Change Adjuslrnent Rate discussed by Ms. Knox and updated for Settlement Revenue Requirement.
CASE NO. AVU.E.21.O1 SETTLEMENT STIPULATION APPENDIX A
APPENDIXB
Avista Utilities
Electric Fixed Cost Adiustment Mechanism (Idaho)
Development of Fixcd Cost Adjustment Rcvenuc by Rate Schedule - Electric
AW-E-2l{ll Yeer I Ratcs Effective 09/012021
TOTAL
RESIDENTI,AL GENERALSVC.
SCTIEDI.JLE I SCH. II,I2
LG. GEN. SVC.
scH.2t,22
1 Total Normalized Test Year Revenue2 Settlement Revenue Change
3 Total Rate Revenue (September 1,2021\
4 Nomralized kWhs (Test Year)5 Load Change Adjustuent Rate (Ln 14)6 Variable Power Supply Revenue (Ln 4 * Ln 5)
64' Fixed Production and Transmission Rate per kWh
68 Fixed Production and Transmission Revenue
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)9 Settlement Fixed Chargesl0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustnent Revenue (Ln 7A - Ln l0)
$
$
(New Customers Only)
(New Customers Only) $
(Test Year Customers) $
(New Customers) $
(Test Year Customers) $
(New Customers) $
t,6t2,tzt
$ 16,938,392
t,317,789
6.00 $
7,906,734 $
81,298,401 $
52,560,849 $
s 244,590,000 $$ 10,599,000 $$ 255,189,000 $
2,966,809,875
0.02500
74,170,247
66,572,6t7
156,380,194 $
102,891,068 $
113,042,000 $
5,551,000 $
118,593,000 $
1,175,514,61 8
$ 0.02500 $$ 29,387,865 $$ 0.02445 $$ 28,737,55t $
89,205,135 $
60,467,583 $
36,636,000 $
1,587,000 $
38,223,000 $
386,398,071
0.02500 $
9,659,952 $
0.02s71 $
9,934,870 $
28,563,048 $
t8,628,179 $
264,377
13.00 $
3,436,901 $
25,126,147 $
t5,191,278 $
47,822,000
2,069,000
49,891,000
621,475,710
0.02500
15,536,893
0.02226
13,832,843
34,354,t07
20,521,264
t2,7t8
425.00
5,405,150
29,948,957
l5,l l6,l l4
$
$
t39,441,802 $
85,952,676 $
$0.02489
t00.44%
$0.02500
12 Load Change Adjustnent Rate (Appendix A)
13 Gross Up Factor for Revenue Related Exp
14 Grossed Up lnad Change Adjustnent Rate
15 Average Number of Customers (Line 8 / 12)
16 Annual kWh
l7 Basic Charge Revenues
18 Customer Bills
19 Average Basic Charge
20 Average Fixed Production and Transmission Rate per kWh (Line 68 lLine 4)
Residential Non-Residential Group
109,816 24,528
1.175,514,618 1,068,197,6217,906,734 9,031,6581,317,789 294,332
s6.00 $30.69$0.02445 $0.02317
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B
Linc
Avirta Utilitles
Elcctric Fhcd Cort Adjurtmcrt Mcchrnbm Odrho)
Ilcvcbpncnt of Annuel Fkcal Cort Adiurtmcnt Rcvonuc Pcr Costomer - ElccHc
AW-E-21{I1 Ycer I Rrter Effcctivc WNlnA2l
Sourcc Rccfulontid Non-Rcsidcntirl
Schedulcs*No
(a)
Existltts Crrci/orrrrr FC"4
I FixedCostAdjusfreatRaterue
2 Test Yer Nrmber of Customers
3 Fixed Cost Adjumeirt Revenue Per Customer
NcvQtslonqFICA
I FixedCostAdjushentRevenr
2 Test Year Nrmber of Crstomers
3 Fixed Cost Adjusheat Rcvemr Per C\rstomer
t Schedules ll, 12, 21, 22" 31, od 32.
o)
Page I
Reverue Data
(l) / (2)
Page I
Revenue Data
(1) / (2)
(c)
81298,401 $
109,816
740.!2 S
$ 52,560,849 $
109,816
$ 478.63 $
(d)
58,143,401
24,52E
2,370.52
33,391,827
U,5?3
1,361.39
$
$
CASE NO. AVU-E-2 1-01 SETTLEM E NT STI PU LATION APPE N DIX B
Lim
No.Sdrca
Aviste Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Monthly Fixed Cost Adjmtment Revenue Per Customer - Electric
AW-E-21-01 Yerr I Rates f,ffective09l0ll202l
Jm F.b Mrl Apr M,I Ju Jul Aug sGP O.r
7.021
I
2
3
4
5
6
7
t
9
t0
ll
t2
l3
t4
l5
l6
l7
IE
t9
20
2l
23
24
26
2a
D
ELdric Sd6
o)
Montbly Test Yd
% of TMI
(6)(d)(f)
88,983,622
29,969,32E
52,193,481
26,551,095
31,016,760
3,7U,859
934,270
G)
81,059,355
28,615,170
50,606,724
26,437,O30
32,290,770
4,759,244
887,809
ft)
75,162,338
28,655,762
51,717,035
26,Ot2,t54
29,64E,650
1,201,915
912,322
(,
89,6t7,523
32,462,096
5t,504,746
26,t94,$2
32,657,540
8,932,472
943,582
132,2t4,362
37,5t2,684
53,135,539
27,139,t44
35,210.010
3,373,500
984,019
108,9r?,621
34,483,637
54.267.4t5
26,t14,252
30,123,170
3.114,281
889,945
t05,0t2,726
31,547,959
47,779,2a7
27,924,sAl
35,740,380
3,039,193
894,132
87,968,037
r2,3t0,453
53,t06,034
27,3t9,t83
39,269,540
9,276,342
912,538
69,480,502
21,725,199
48,341,U7
25,650,252
I 1,549,600
6,523,050
929,011
(l)
82,472,6t1
' {8,26:
6,59r
-5,19(
29,938,81(
3.306,93:
903.1t(
t32,284,362
tt.25%
108,9t7.62r
9.27"/.
105,0t2.726
a.Byn
88.983,622
7.570/.
81,059,355
6.90y.
75.t6,338
6.3v/.
E9,617,523
?.6y/o
87.968,037
7.44%
69,480,502
5.9to/,
42,472,6t:
$ 83.31 S 68.64 $ 66.14 $ 5604 $ 51.05 $ 47.34 $ 56.,14 $ 55.40 | 43.76 $ 51.9.
$ 208.65$ 205.33S 182.79$ t9060t 186.37S 194.34$ 210.60t 2il.69$ 183.28t 190.t.
$ 53.85$ 44.3tt 42.76 J 36.23S 33.00S 30.60S 36.49$ 35.82$ 28.29$ 33.51
t 119.83 s u7.92 I 104.e7 $ 109.46 $ 107.03 S ur6l S 120.95 $ 121.58 $ 105.25 $ 109.4:
- % ofAmul Tobl
Nry-Residcntial.
Modblt T6r Y@
% of T@l
94,021,723
t.t0./.
92,525.334
a 66./"
t2.366.439
7.7tyo
t5.Et7.667
a.040/.
t3,9fl,137
?.a6r/o
87.574.7t2
a 2ff/"
94,899,3 l3
8.8r/.
95.392,429
a.9./.
t2,590,295
7.13%
E5,861.tor
E.04,- 7c of Amul Tdl
Mudlv Filcd Cct Adidmcd Racnw Pcr Cuttomr frRPC"l
Fot Td Ye ExJdine AtuM
Resideatial
-Firedc6tAdj. Rcvmuepscutohs Pdg.2
- Mot'ly Fix.d Cd Adj. R.v@e p6 Cstorcr (a) x (14)
Nonqesidential'
- Fixcd Ccl Adj. Rod@ ptrCsto@
- Mmlhly Fix.d C6t Adj- R*6oe F Culo@
-UM$@Reridenliol
- Fixcd C6t Adj. Rqrnue p6 Cst@s
- Mo6b Fixcd C6t Adj. Rcvoue p6 CutoNr
Nil-Rcsid.nfial.
- Fixed C$t Adj. Rc\qE ps CslM
- M@llily Fird Cd Adi. Rc@W p6 C6rotur
r &hodul6 I I, 12, 21, 22, 31, ed 32.
Nomliad Tsl Yw Usage
Rcsidcmisl Schcdule 001
G@eral Svc Schcdulc 0l l/012
Irrgc Gcn Src Schedulc 021/022
Etr. Ldge Ga Schedule 25
Extrs Lage G6 Schedule 25P
Pmping Sch.dule 3ll32
Stleet lnd Ar6a Lighb
Total Nomdizcd T6t Y6 Usage
Nomalired Tst Ycu C6tomer Bills
Residerrial Schedule 001
Gseral Svc Schedule 0tl/012
Luge Gen Svc Schcdule 021/022
Etr6 Ldge Gq Schedule 25
Extla Lsgc G6 Schedule 25P
Pmping Schodul€ 3ll32
St eet ed Arc. Lights
Tohl Nom.liad Tcst Yesr Cutoher Bills
Test Ye{ Avcrage Usgc ps Cutomrr
Rridcotial
NGR6idcntial
t09,875
22.t09
t.052ll
I
I,435
173
I 10,481
22,3tt
1,051ll
l
I,45:
l7t
Prg.2
(8) x (18)
Page 2
(4) x (24)
P^gc 2
(8) x (2t)
74(6318016887408t4960997
30
3l
32
33
14
35
36
38
39
40
4l
42
43
44
45
46
41
48
49
50
5l
52
290,239,258 259,340,322 25t,938,251 233,373,4t5 224.656,101 2t9,310,t75 245,016,590 250,932,827 210,199,659 227,542,121
109,298
21,974
1,073
II
I
1,449
t7t
109,305
2t,826
1,063ll
I
l,4l I
l7l
109,387
2t,945
1,071il
I
1,437
170
t09,363
2t,934
I,066ll
I
1,430
172
t09,475
22,073
I,070ll
I
1,453
t7l
109,301
21,883
t,058il
I
t,$2
l7l
109,687
22,ttl
1,061ll
I
1,,148
t7t
I l0,l2l
22,01t
1,053ll
I
t,423
174133,917 133,788 t34,022 t33,911 t34254 133,857 l34t90 134,656 134,801 135,49:
r2r0
3,838 3,808 3,368 3,5t6 3,4t4 3,593
817
3,855 3.878 3,372 3,451
CASE NO. AVU-E-z1.01 SETTLEMENT STIPULATION APPENDIX B
Sumcost AVISTA UTILITIES
Revenue to Cost by Functional Component Summary
For the Twelve Months Ended December 31, 20'19
ldaho Jurisdiction
Electdc Utility
(k)
Extra Larye
Service CP
Sch 25P
Effective
09t01t21
(m)
Street &
Area Lights
Sch 4'149
Scenario: AVU-E-21-01 Company RY'l Settlement Case
Load Factor Peak Credit
Transmission by Demand
(b) (c)0
Residentid GenerdSyslem Service ServiceDescription Total Sch 01 Sch 11-12
Functiond Cost Components rt Cuirent Retum by Schodule
Production 110,368,920 45,026,607 15,016,248
Transmission 25,402,086 10,674,724 3,858,465
Distribution 60,662,792 31,638,712 10,416,920
Common 48,156,202 25,701,956 7,U4,367
Total Cunent Rate Revenue
(d) (e)(h)(s)(i)
Large Gen
Service
Sch 21-22
(j}
Extra Large
Gen Service
Sch 25
(0
Pumping
Service
&h 3l-32
1
2
2
4
E
6
7
8
o
10
11
12
't3
14
15
23,050,652
s,293,989
1'1,556,617
7,910,742
1 1,049,719
2,178,153
1,899,251
2,748,877
13,844,812
2,978,357
356,741
2,81 1,090
2,036,686
377,1U
2,070,ul
1,042,290
344,1 96
41,215
2,713,709
596,881
244,s90,000 113,042,000 36,636,000 4t,822,000 17,876,000 19,991,000 5,527,000 3,696,000
Exprsssed as $/kwh
Production
Transmission
Distribution
Common
Total Curent Melded Ratss
Production
Transmission
Distribution
Common
Total Uniform Cunent Cost
Expressed as $/kwh
Production
Transmission
Distribution
Common
Totd Cunent Uniform Melded Rates
$0.03720
$0.00856
$0.02045
$0.0'1523
$0.03830
$0.00908
$0.02691
$0.02186
$0.03886
$0.00999
$0.02696
$0.01901
$0.03709
$0.00852
$0,01861
$0.01273
$0.03428
$0.00676
$0.00589
$0.00853
$0.03552
$0.00764
$0.00092
$0,00721
$0.03376
$0.00625
$0.03433
$0.01728
$0.031 14
$0.00373
$0.24553
$0.0s400
$0.08244 $0.09616 $0.09481 $0.07695 $0.05546 $0.05129 $0.09162 $0.33440
Functiond Cogt Componmt3 at Uniform Gunent Retum
110,0'13,540
2s,351,944
60,924,91 I
48,299,605
46,088,5r8
1 1,671,020
33,569,000
26,424,297
14,398,'t58
3,328,994
9,387,597
6,990,480
23,040,476
5,285,340
1 1,551,429
7,906,701
11,222,907
2,310,238
1,987,653
2,799,143
12,91 1,968
2,349,472
289,171
2592,739
2,034,273
375,534
2,063,904
1,040,854
317,239
31,346
2,076,157
545,390
244,590,000 117,752,834 34,105,230 47,783,946 18,319,940 18,'143,351 5,5'14,565 2,970,133
16
17
18
19
20
$0.03708
$0.00855
$0.02054
$0.01628
$0.03921
$0.00993
$0.02856
$0.02248
$0.03726
$0.00862
$0.02430
$0.01809
$0.03707
$0.00850
$0.01859
$0.01272
$0.03482
$0.00717
$0.00617
$0,00868
$0.03313
$0.00603
$0.00074
$0.00665
$0.03372
$0.00623
$0.03421
$0.01725
$0.02870
$0,00284
$0.18785
$0.04935
21 Revenue to Co{ Ratio .l Cumil Reter
$0.08244 $0.10017
0.96
$0.08826
1.07
$0.07689
1.00
$0.05684
0.98
$0.04655
1.10
$0.09142
1,00
$0.26873
1.241.00
22
23
24
25
tb
Functionrl Cost Componenb rt Proposed Rdum by Schedule
Production 113,026,267
Transmission 27,716,178
Distribution 64,M,884
Common 49,601,671
46,278,258
11,848,469
33,912,998
26,553,275
't5,403,950
4,'190,418
1 1,062,310
7,5ffi,322
23,604,1 26
5,764,126
12,392,271
8,130,477
11,351,741
2,408,383
2,053,348
2,836,528
13,954,944
3,052,489
364,706
2,836,860
2,083,069
408,889
2,204,141
1,069,901
350,179
43,403
2,855,1 1 1
608,307
Total Proposed Rate Revenue
as $/kwh
Distribution
Common
Total Proposed Melded Rates
Total ljniform Cost
Expressed as $/kwh
Production
Transmission
Distribution
Common
255,189,000 122,876,581 35,582,617
$0.03801 $0,M)19 $0.03820
$0.00934 $0.01085 $0.00942
$0.02191 $0.03034 $0.0258s
$0.01676 $0.02315 $0.01863
255,189,000 118,593,000 38,223,000 49,891,000 18,650,000 20,209,000 s,766,000 3,857,000
29
30
31
32
33
34
2E
36
37
38
39
40
41
$0.01994
$0.01308
$0.00637
$0.00880
$0.00094
$0.00728
$0.03654
$0.01774
$0.2s832
$0.05504$0.01672 $0.022s9 $0.0'1958
$0.08601 $0.10089 $0.09892 $0,08028 $0.05787 $0.05185 $0.09558 $0,34897
Functional Cost Componcnb at Unifom Requested RetumProduction 112,771,U4Transmission 27,705,287Distribution 64,988,079Common 49,724,290
47,243,8s8
12,754,405
35,668,217
27,210,102
14,759,089
3,638,015
9,988,404
7,1 97,108
23,618,052
5,77s,962
12,413,055
8,136,007
11,504,241
2,524,6W
2,1 31,1 90
2,880,789
13,235,644
2,567,567
312,644
2,668,494
2,085,268
410,393
2,210,4M
1,0't1,210
325,192
u,256
2,264,14s
560,580
49,943,075 19,040,910 18,784,309 5,777,335 3,184,173
$0.03800
$0.00929
$0.01997
$0.0.l309
$0.03569
$0.00783
$0.00661
$0.00894
$0,03396
$0.00659
$0.00080
$0.00685
$0.03457
$0.00680
$0.03664
$0.01i76
$0.02942
$0.00310
$0.20485
$0.05072
Total Uniform Melded Rates $0.0860r $0.10453 $0.09209
42 Rrvenue to Cost Rltlo.t Propo3od Rder 1.00 0.97 1.07
43 Curenl R€uonueto Proposed Cost Rdio 0.96 0.92 1,03
44 T.rgd R€venue lncressc 10,599,000 9,835,000 (1,053,000)
File: lDElec COS RY 1 Settlement Case AVU-E-21-0'l.xlsm / Sumcosl Exhibits
$0.08036
1.00
0.96
2,121,000
$0.05908
0.98
0.94
't,165,000
$0.04820
1.08
1.06
(r,207,000)
$0.0s577
1.00
0.96
250,000
$0.28810
1.21
l.l6
(512,000)
Page 2 ot 4
27
28
$0.03810
$0.00931
30.03522
$0.00747
i0.03153
s0.00678
$0.03168
Tnnsmhsion $0.00783
$0.03937 $0.03987 10.03798
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
ldaho - Electric System
TWELVE MONTHS ENDED DECEMBER 3L,2OL9
Line
No.
2
Description
1 Revenues
Expenses:
Uncollectibles
3 Commission Fees
ldaho lncome Tax
Total Expenses
6 Net Operating lncome Before FIT
Federal lncome Tax @ 2LYo
REVENUE CONVERSION FACTOR
Factor
1.000000
0.002401
0.001953
0.046024
0.050378
o.949622
o.L9942L
0.750201
1.000000
0.002401
0.001953
0.004354
0.995545
1,.OO44
4
5
7
8
9 Gross Up Factorfor Revenue Related Expenses
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX B Page 5 - Rev Conversion Factor
APPENDIX C
Avista Utilities
Electric Fixcd Cost Adjustment Mcchanism fldaho)
Development of Fixed Cost Adjustment Revenue by Rate Schedule - Electric
AW-E-21-01 Year 2 Rates Effective 0910112022
TOTAL
RESIDENTIAL GENERALSVC
SC}IEDI.JLE I SCH. II,I2
LG. GEN. SVC.
scH.2t,22
I Total Normalized Test Year Revenue
2 Settlement Revenue Change Year I
24, Settlement Revenue Change Year 2
3 Total Rate Revenue (September 1,2022)
4 Nomralized kWhs (Test Year)
5 toad Change Adjustment Rate (L,n 14)
6 Variable Power Supply Revenue (Ln 4 * Ln 5)
64, Fixed Production and Transmission Rate per kWh
6B Fixed Production and Transmission Revenue
7 Subrotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)9 Settlement Fixed Chargesl0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustrnent Revenue (Ln 7A - Ln l0)
$ 244,590,000 $$ 10,599,000 $$ 8,000,000 $$ 263,189,000 $
2,966,809,875$ 0.02554$ 7s,772,324
68,894,635
162,304,589 $
106.605,466 $
I 13,042,000 $
5,550,000 $
5,088,000 $
123,680,000 $
1,175,5 14,61 8$ 0.02554 $$ 30,022,643 $$ 0.02590 $$ 30,440,212 $
93,657,357 $
63,217,14s $
36,636,000 $
1,587,000 $
302,000 $
38,525,000 $
386,398,071
0.02554 $
9,868,607 $
0.02571 $
9,932,774 $
28,656,393 $
18,723,619 $
47,822,000
2,069,000
1,566,000
5 r,457,000
621,475,710
0.02ss4
15,872,490
0.02302
14,307,080
35.584,5r0
21,277,431
(New Customers Only)
(New Customers Onty) $
(Test Year Customers) $
(New Customers) $
(Test Year Customers) $
(New Customers) $
t,6t2,t2t
$ 18,819,409
1,317,789
7.00 $
9,224,523 $
84,432,834 $
s3,992,622 $
264,377
15.00 $
3,965,655 $
24,690,738 S
14,757,964 $
$
$
12,718
42s.00
5,405. l 50
30,179,360
r5,872,28t
143,485,180 $
87,786,057 $
$0.02543
100.44y"
s0.02ss4
12 Load Change Adjustnent Rate (Appendix A)
13 Gross Up Factor forRevenue Related Exp
14 Grossed Up Load Change Adjustment Rate
15 Average Number of Customers (Line 8 / 12)
16 AnnualkWh
17 Basic Charge Revenues
l8 Customer Bills
19 Average Basic Charge
20 Average Fixed Production and Transmission Rate per kWh (Line 68 lLine 4)
Residential Non-Residential Group109.816 24,528
1.175,514,618 t,068,197,6219,224,523 9,594,886r,317,789 294,332$7.00 $32.60$0.02590 $0.02365
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C
Linc
Avista Utilitics
Elcctric Fixcd Cost Adjustment Mcchenism (drho)
Devclopment of Annuel Fixed Cost Adjustment Rcvcnue Pcr Customcr - Electric
AW-E-21{1 Yeer 2 Retcs Elfcctivc 0910112022
Sourcc Residential Non-Residcntiel
Schcdules*No.
(a)
Exisfine Custamet FCA
I Fixed Cost Adjusment Revenue
2 Test Year Number of Customers
3 Fixed Cost Adjustment Revenue Per Customer
Nen,Castomer FCA
I Fixed Cost Adjushent Revenue
2 Test Year Number of Customers
3 Fixed Cost Adjushent Revenue Per Customer
* Sohedules ll, 12, 21, 22, 31, an,d 32.
(b)
Page I
Revenue Data
(t) t (2)
Page I
Revenue Data
(t\ t (2)
(c)
84,432,834 $
109,816
768.85 $
53,992,622 $
109,816
491.67 $
(d)
59,052,347
24,528
2,407.59
33,793,435
24,529
1,377.77
$
s
$
$
CASE NO. AVU-E-21-01 SETTLEM ENT STI PU LATION APPE N DIX C
Ll*
No.S@rca
Aviste Utilities
Electric Fixed Cost Adjustment Mechanism (Idrho)
Development of Monthly Fixed Cost Adjustment Revenue Per Customer - Electric
AW-E-21-01 Yerr 2 Ratec Eife$iyeOgl0ln022
JD Fcb Mr Apr M.y Ju Jul Aut s.p (xr
(a)
Eldric S.L.
R$idcntiol
- Welhcr-Nmdir.d kwt Sal6
- 7o of AEul Tel
F0 Nd,CttuMt
Residenlol
- Fixcd C6t Adj. R66G p6 Cutoffi
- MdrNy Fix.d C6t Adj. ReEw ps Cur@t
Non-RBid.ntlol.
- Fixcd C6t Adj. RaaE pd CN@
- Mdlbly Fixd C6t Adj. RcvqE ps Cstomt
* Schdul.s I l. 12, 21. 22.31. and32.
Nomaliad Tat Yor Usage
Residotial Scledule 001
Gmcral Svc S.Icdule 0l l/012
Irge G6 Sw Schrdule 021/022
Era Lage Ga Schedule 25
Extrs Lsgc Ga Schedule 25P
Puping Schedule 3l/32
Ste€t and Arca Ughts
Totsl Nomalizcd Test Yqr Usage
Nomalized Tst Yer Cutqner Bills
Residq[ial Sdcdulc 001
Gocral Svc Sdrcdule 0l l/012
I{ge Gen Svc Schcdule 021/022
ExE. Lrge Cq Schcdule 25
Exta Lsge Go Schedule 25P
Pumping Schedule 3 l/32
Strcct md Arca Lights
Totll Nomalized T6t Yca Cutoms Bills
T6t Yed Awagr Usge ps CstoDer
Rqidential
NGR6idential
8t,059,355
28,615,170
50,606,724
26,437,030
32,290,770
4,759,244
75.t62.338
28,655,762
5r,7r7,035
26,0t2,t54
29,648,650
7,201,915
89,617,523
,2t62,096
53,504,746
26,898,632
32,657,540
8,932,472
87,968,037
32,310,453
53,806,034
27,3t9,t83
19,269,540
9,276,342
(b)(d)(€)(f)(t)(l)(t)0)
s 86.52S 71.2E$ 68.58$ 58.205 33.02 $ 49.16S 58.625 57.54 S 45.44$ 53.9.
I
2
4
5
6
7
t
9
IO
ll
t2
l3
l4
t5
l6
t7
l8
l9
20
21
22
23
24
25
26
27
2t
29
30
3l
3Z
33
34
35
36
37
38
39
40
4t
42
43
44
45
46
47
48
49
50
5I
52
Mmlhly Test Yd
% of TMI
t32,2t4,362
1t.25%
108,9t7.621
9.210/0
t05.012.726
E.93%
8E,983,622
7.57r/.
E1,059,355
6.9V/o
75.16233a
6.3f/o
t7.96t,037
7.4*/o
t9,617,523
?.62%
69,480,502
5.91o/o
t2,472.6t:
1.02.
MoDlhlt T6t Y@
'Z of T&l
94.02t,72i
8 80./o
92,525.334
4.660/"
42366,439
7 710/"
t5,t87,667
a 040/"
83,9&,137
7 A6./"
81.574.7t2
a 7tr/.
94,899,3 l3
aa8f/"
95.392.a29
4.93./"
u,590,295
7 73./"
t5,861,t0{
t.M'
Non4.6id.ntdl.
- Wethg-Ndulizd lwh Sal6
-%ofAmlTel
Non-R6id.nfal.
- Fix.d Ccr Adj. R6'mG p6 CBtm
- Mdthty Fird Cd Adj. Revdre F Cu@r
Psgc 2
(8) x (lt)
Monttlv Fircd C6r Adilfu.d Raok P.r CudoD.r a"RPC")
F0 f.fi Ye Esldlrre CttuM
Residenlial
-FixedcGtAdj. Rc\uucpscNtomq Prg.z
[e-mail] (4)x(14)
Psec 2
(4) x (24)
P.gc 2
(8) x (28)
t 2ll.9l 3 20t.54 $ 185.54 $ 19358 I 189.28 t r97.3t $ 213.89 $ 215.00 $ 186.15 $ 193.5:
$ 55.33$ a5.59$ 43.925 37.22 t 33.90S 3r.{4$ 37.48$ 36.79I 29.06$ 14.41
s t2r.27 I il9.343 106.24$ u0.78$ 108.32i 112.95S 122.40 S 123.04I 106.53S 110.7:
984,019 889,945 894,132 934,270 887,809 912,322 943,582 912,538 929,01 I 903,71(
290,239,258 259,340,322 25t.938.257 233.173.415 224.656.t01 219.310.175 245.0t6.590 250,932.827 210.199,659 227,542,t21
132,284,162
37,5t2,684
53,135,539
27,739,144
35,2t0,010
3,373,500
109,298
21,974
1,073ll
I
t,449
171
I08,987,621
14,483,6X7
54,267,415
26,t14,252
30,823,170
3,774,281
109,305
2l,826
1,063
u
I
l,4l I
l7l
t05,0t2,726
3t,547,959
47,779,287
27,924,58t
35,740,380
3,039,193
88,983,622
29,969,328
52,193,481
26,551,095
31,0t6,760
3,724,859
69,480,502
27,725,399
48,34t,U1
25.650.252
3 I,549,600
6,523,050
t2,412,6t1
'48,26:
6,591
15,19(
29,938,81(
3,306,93:
t09,387
2t,945
1,071
It
I
1,431
170
I 10,481
22,3il
1,05:ll
I
1,45:
l7'
109,363
21,934
1,066ll
I
1,430
t72
t09,475
22,073
1,070ll
I
1,453
l7l
109,30t
2l,883
1,058ll
I
t,432
t7t
109,687
22,ttl
1,061ll
I
1,,148
l7l
t09,875
22,1W
1,052ll
I
1,435
t73
I l0,l2l
22,0t8
1,053ll
I
|,423
174t33,917 133,788 134,022 133j77 134,254 133,857 134,490 134,656 134,80t t35,49:
I,210
3,838 3,808
740
3.4t4
74(63t8018176888t4960997
1,36t 3,516 3,593 3,855 3,878 3,312 3,45t
CASE NO. AVU.E.21-01 SETTLEMENT STIPULATION APPENDIX C
I
2
2
4
5
Sumcost
Scenario: AVU-E-2l-01 Company RY2 Setdement Case
Load Factor Peak Credit
Transmission by Demand
0) (c) (d) (e)(f)
SystemDescription Total
Functlonrl Cost Componeritr rt Curent Refium by ScheduleProduction 110,722,222
Transmission 25,005,064
Distribution 59,870,874Cammon 48,991,841
AVISTA UTILITIES
Revenue to Cost by Functional Component Summary
For the Twelve Monhs Ended December 31, 2019
(s)
Residential
Service
Sch 01
45,165,458
10,503,718
31,258,713
26,1 14,051
(h)
Goneral
Service
Sch 11J2
(D
Large Gen
Service
Sch 21-22
0)
Extra Large
Gen Service
Sch 25
ldaho Jurisdiction
Electric Utility
(k)
Extra Large
Service CP
Sch 25P
(l)
Pumping
Service
Sch 31-32
Effective
09Mt22
(m)
Street &
Area Lights
Sch 4149
15,095,677
3,823,U4
10,265,722
7,45'1,258
23,126,547
5,212,580
1 1,390,1 70
8,092,703
1 1,061,847
2,126,785
1,88'1,260
2,806,1 08
13,880,257
2,924,727
345,740
2,844,276
2,045,229
372,613
2,ofi,705
1,06s,4s2
u7,207
41,237
2,68s,564
621,993
Totd Cunent Rate Revenue
Expressed as $tkWh
Production
Transmission
Distribution
Common
Total Cunent Melded Rates
Production
Transmission
Distribution
Common
Total Uniform Cunent Cost
Expressed m $ftWh
Production
Transmission
Distribution
Common
Total Current Unifom Melded Rates
244,590,000 113,042,000 36,636,000 47,822,000 17,876,000 19,991,000 5,527,000 3,696,000
b
7
I
I
10
$0.03732
$0.00843
$0.02018
$0.01651
$0.03842
$0.00894
$0.02659
$0.02221
$0.03907
$0.00989
$0.02657
$0.01928
$0.03i21
$0.00839
$0.01833
$0.01302
$0.03432
$0.00660
$0.00584
$0.008i1
$0.03561
$0.00750
$0.00089
$0.00729
$0.03390
$0.00618
$0.03388
$0.01766
$0.03141
$0.00373
$0.24298
$0.05628
$0.08244 $0.09616 $0.09481 $0.07695 $0.05546 $0.05129 $0.09162 $0.33440
Funcliond Co3t Componenb at Uniform Cunsnl Rotum
11
12
13
14
15
16
17
18
19
20
1 10,400,961
24,983,24$
60,072,101
49,'133,692
46,250,822
11,501,286
33,106,391
26,805,956
't4,448,863
3,280,580
9,255,371
7,104,313
23,121,615
5,208,474
11,383,'t91
8,090,868
11,262,429
2,276,639
1,979,483
2,860,666
12,957,439
2,315,304
281,M
2,638,689
2,041,437
370,0't2
2,033,407
1,063,336
318,357
30,890
2,032,815
569,865
244,590,000 117,664,455 34,089,127 47,804,148 '18,379,216 18,192,875 5,508,251 2,9s1,927
$0.0372'1
$0.00842
$0.02025
$0.01656
$0.03935
$0.00978
$0.02816
$0.02280
$0.03739
$0.00849
$0.02395
$0.01839
$0.03720
$0.00838
$0.01832
$0.01302
$0.03494
$0.00706
$0.00614
$0.00888
$0.03325
$0.00594
$0.00072
$0.00677
$0.03384
$0.00613
$0.03371
$0.01763
$0.02880
$0.00279
$0.1 8392
$0.051s6
21 Revenue to Cost Rdio atCurent Rttcs
$0.08244
1.00
$0.1001 0
0.96
$0.08822
1.07
$0.07692
1,00
$0,05703
0.97
$0.04668
1.10
$0.09131
1,00
$0,26708
1.25
22
23
24
25
26
Func{ionrl Cost Componenb st Proposed Retum by SchaduleProduction 115,535,712Transmission 29,131,247
Distribulion 67,049,733Common 51,472,308
47,663,877
12,798,979
35,510,471
27,706$73
15,575,598
4,225,782
1 1,014,958
7,708,662
24,1 31,1 00
6,048,469
12,811,022
8,466,409
1 1,604,466
2,531,980
2,146,862
2,953,692
14,072,313 2,130,211 358,147
3,051,362 429,518 45,157
359,102 2,274,383 2,932,935
2,882,224 1,112,888 641,761
Tolal Proposed Rate Revenue
as $/kwh
Dislribution
Common
Totd Propsed Melded Rates
Total Ljniform Cost
Expressed as $/kWh
Production
Transmission
Distribution
Common
Total Uniform Melded Rates
Revsnue lo Cod Relio ,t kopored Ratcr
263,189,000 123,680,000 38,s25,000 51,457,000 19,237,000 20,365,000 5,947,000 3,978,000
$0.02260
$0.0173s
$0,03021
$0.02357
$0.02851
$0.01995
$0.02061
$0.0r362
$0.00666
$0.00916
$0.00092
$0.00740
$0.03770
$0.01845
$0.26536
$0.0580630
31
32
33
34
35
36
37
38
39
40
41
42
$0.08871 $0.'10521 $0.09970 $0.08280 $0.05969 $0.05225 $0.09858 $0.35992
Functioml Cost Components st Unifom Requosted Retum
Production 115,418,248
Transmission 29,177,W
Dishibution 67,030,991
Common 51,562,418
48,352,739
13,432,080
36,683,16'l
28,145,81 3
1 5,'105,506
3,831,312
'10,280,6s4
7,456,510
24,172,401
6,082,854
12,869,466
8,481,774
11,774,262
2,658,833
2,230,009
2,999,875
13,546,303
2,703,988
322,4s3
2,761,318
2,1U,212
432,199
2,285,250
1,115,121
332,825
36,076
2,359,998
596,007
263,'189,000 126,613,794 36,673,982 51,606,495 19,662,980 19,340,063 5,966,782 3,324,905
$0.03890
$0.00983
$0,02259
$0.01738
$0.041 13
$0.0'11€
$0.03't2l
$0.02394
$0.03909
$0.00992
$0.02661
$0.01930
$0.03890
$0.00979
$0.02071
$0.01365
$0.03653
$0.00825
$0.00692
$0.00931
$0.03476
$0.00694
$0.00083
$0.00710
$0.03538
00.00716
$0.03788
$0.01849
$0.0301 1
$0.00326
$0.213s3
$0.05393
43 CunEnt R.vGnueto Proporcd Cosl Rrtio 0,93
44 Trrld Rwrrue lncrcrsc tE,599'000
File: lDElec COS RY 2 Settlemenl Case AVU-E-2141.x|sm / Sumcost Exhibits
$0.08871
1.00
$0.10771
0.98
0.89
13,s72,000
$0.09491
'1.05
t.00
3E,000
$0.08304
1.00
0.93
3JU,000
$0.06101
0.98
0.91
I,787,000
$0.04962
1.05
1.03
(65r,000)
$0.09891
1.00
0.93
440,000
$0.30083
1.20
1.11
(37r,000)
Page2ol 4
27
28
Production
Tnnsmbsion
s0.03894
i0.00982 $0.01089 $0.01094 $0.00973 $0.00786 $0.007E3 $0.00712 $0.00109
CASE NO. AVU-E-21-01 SETTLEMENT STIPULATION APPENDIX C Page 4 - Cost of Service
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Electric System
TWELVE MONTHS ENDED DECEMBER 3L,2OL9
Line
No.FactorDescription
1 Revenues
Expenses:
Uncollectibles
Commission Fees
ldaho lncome Tax
Total Expenses
Net Operating lncome Before FIT
Federal lncome Tax @ 2LYo
REVENUE CONVERSION FACTOR
2
3
4
5
6
7
8
1.000000
0.002401
0.0019s3
o.046024
1.000000
0.002401
0.0019s3
0.004354
0.995545
1.0044
0.050378
0.949622
o.199421,
o.750201,
9 Gross Up Factor for Revenue Related Expenses
CASE NO. AVU-E.21-01 SETTLEMENT ST]PUIATION APPENDIX C Page 5 - Rev Conversion Factor
APPENDIX t)
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Development of F'ixed Cost Adjustment Revenue by Rate Schedule - Natural G
AW-G-21-01 Year I Rates Effective 0910112021
TOTAL
GENERAL LARGEGENER
SERVICE SERVICE
SCHEDULE IOI SCH. I1I/I12
I Total StaffAdjusted Normalized Test Year Revenue
2 Settlement Revenue Change
3 Total Base Rate Revenue (September 1,2021)
4 Normalized Therms (Test Year)
5 WACOG Rate Embedded in Base Rates6 Variable Gas Cost Revenue (Ln 4 * Ln 5)
A^ Fixed Production and Underground Storage
Rate per Therm68 Fixed Production and Underground Storage
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 - Ln 6 - Ln 68)
8 Customer Bills (Test Year)
9 Settlement Fixed Chargesl0 Fixed Charge Revenue (Ln 8 * Ln 9)
I I Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustrnent Revenue (Ln 7A - Ln l0)
$
$
$
43,770,000 $
(1,621,000) $
42,149,000 $
151,139,637
41,579,000 $
39,004.878 $
r,030,478
7,926,389
33,652,61I $
31,078,489 $
35,787,000 $
(1,328,000) $
34,459,000 $
0.02812 $
1,798,745 $
34,459,000 $
32,660,255 $
1,012,322
6.00 $
6,073.932 $
28,385,068 $
26,586,323 $
7,395,01
(27s,01
7,120,01
25,554,1t
0.030:
775,3'
7,120,01
6,344,6"
l8,l:
102.(
1,852,4:
63,958.196
$
$
(New Customers Only)
(New Customers Only) $
(Test Year Customers) $
(New Customers) $
(Test Year Customers) $
(New Customers) $
$
$
$
$
$
$
772,646,3
$
$
$
),lr
12 Average Number of Customers (Line 8 / 12)l3 Annual Therms
14 Basic Charge Revenuesl5 Customer Bills
16 Average Basic Charge
Residential Non-Residential ,
84,360 1,5
63,958,196 25,554,1r
6,073,932 1,852,4:
1,012,322 18,1:
$6.00 $102.r
AVU-G-2 1-01 S ETTLE M E NT STI PU LATIO N APPE N DIX D
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Deveropm"""'n"";i;-HT-r?i:lli"#;J;[ffiil;i;ffi
;'imer-NaturarGas
Line
No.Source Residential Non-Resid
Schedul
2
3
(a)
Existinp Customer FCA
1 Fixed Cost Adjustment Revenue
Test Year Number of Customers
Fixed Cost Adjustment Revenue Per Customer
New Customer FCA
I Fixed Cost Adjustment Revenue
2 Test YearNumber of Customers
3 Fixed Cost Adjustment Revenue Per Customer
* Schedules lll and 112.
(b)(c)(d)
Page I $ 29,395,069 $ 5,2
Revenue Data 84,360
Pagel $ 26,586,323 $ 4,4
Revenue Data 84,360
(t) t (2) $
AVU-G-21.01 SETTLEM ENT STIPU LATION APPEN DIX D
(r) t (2) $336.47 $3o
31s.1s $ 2,
Avictr Udlitica
Nrturel Ges Firod CortAdimtncnt Mccbnism (Ideho)
Development of Monthly Fircd Cost Adjustucnt Revcnuo Per Customcr - Nttur.l Gis
AW4'21-OI Yerr I Rrtes Effective09l0ll202l
Ue SoG Ju LU Mu JE J[tAprMry Arr srP Jd
I
2
3
4
5
6
1
8
9
l0
ll
t2
l3
l{
l,
l5
t1
l8
l9
20
2t
2l
24
25
25
28
29
30
3l
32
34
35
36
37
3t
39
40
4l
42
43
44
45
16
47
4t
49
50
(.)
Nfrr.l Ga S.ld
Rdknfial
- Wqltcr.l{o@liad Ttso DGUE -Y Vol@
-'l. d^rnsl Tdl
NdAedd.ntlol tulct
- W€lhcr-Nsn Iircd Th@ Dclivc.y Vol@
- % ofAmud Totsl
irodldy Td Yd
%6T*l
to2o7,6n
15.95./o
9.143,661
tl.30,/.
6.691,E52
to.#o/.
4.768.159
7.8C.
3.097.43)
l.Uvn
t,797,351
2.AIY.
1281.751
2.Orq.
1,302,t59
204,a
1.43 1,979
2.2t 4
5.t 15.55{
a.00P/
3,379,095
tl.22'/o
3.130,05?
12.25o/o
2.473,0y1
9.6tp/.
t.999.917
7.t1y.
1.414.946
5.62%
t,214,576
4.15./.
1.227.172
4,W.
t.279.9&
5.Oty.
1.3t5,404
5.42'/o
2.0t5.t21
t.16,
P.tc 2
(4) x (14)
P.gr 2
(4) x (24)
o)
lrrmltly Ts Y6
7o ofTdel
(c)
299,5t9
5-t0o.272
(0
4,76t,159
1,999,977
G)
3,097,450
1434,946
(h)o 0)
1,302,r59
t,279.940
(d)(.)
$1-027
5.324-447
294.422
5-(N3-043
8.86 3 6.33 3
G)0)
6.42 tr 7.(xt I 25,2t
Non*'esid.nndl &lcr.
- AlosDd Fixld Cd Adj. R.MB pcr Omm6
- A]l@d lvioilhly Fix.d Cod Adj. Ra@B pe. tutmd
P\8.2
(t) x (lt)
Mmlily tr{Ed Cd Adtutul Rm.u Ps Ctm6 enDC"}
-bJ4fs@Lg@Rcddendol
- AfkNrd Fi,cd Cd Adj. RlW F OE@a
- A[@d M.nftly FirGd Cd Adj. Ride pcr GKms
-MlsSs@R sitLnlial
- AlosEd fi,cd Cd A4i. R!@E Fr 08@6
- Alosd Lror6ty FixGd Cd Adj. Rr@& Fr CBma
. Sc.ncduh lrl ald l12.
No@liad T6t Ysr Uete
S@[ Swis Schcdulc l0l
Irrgc Sflie Schr&L l I Ul 12
htarupt Sdie Sch!&rlc l3l/132
T6r.posr Sdie Schldd. l,16
Speial Cmd TnnrDd
TolNmlizd Tsr Ya Usge
No@ted Tert Y{ Cust@r BiI!
Soall Swie Soheiirle l0 I
Irlgc &rvicc Schlduh I I l/l 12
Iltrm?t Scryice Schldule 13 Ul32
Trupdt S€ryicr ScMulc 145
Spei.l Cots ct TnEport
To{sl Notulizod T.sl Y@ CMffi Billg
T6t Y6 AMge Usrgc pcr Custm
Rsildtrial
Nm{Bidilid
t $.m3 {8.103 35.203 25.0Et l6-r0t 9.16S 5.?6t 6_85t 7.533 26.9r
S ,160.3?3 426.443 336.941 272.1t S 195.50$ 165.47S 167.19l 174.3E$ ltt.75l 2tf.l7
I $.30 I 45.05 j 32.91 S 23.{9 3 15.26 3
[e-mail] fulcs.
- AlbsGd Fixd Cd Attj. Rlw Fr Odffi
- Atlmld lrodDly Fix.d Co.t Adj. Rmnc pc. CBoM
Pat. 2
(t) x (2t)3 392.6tI 363.573 217.34t 232.31t t(..72 I t4l,l23 l42.5tI 1,r8,?tS t60.97t 242.34
t0,207,617
3,379,095
9,143.551
3,130.057
6,591.852
2t13-097
1,791,351
1214,516
1,284,75t
t,227,172
1,43t,979
1,3t5.404
5,1 15,554
2,0t5,t21
i,937'g
,2,261
320,254
3-355-350
362,015
3-499.246
295,5r8
4-339-0t9
252,351
3-505.555
250.t24
1.393225
241.915
5.060295
19,066,563 17,935.192 14,502-414 10,,t43,740 1,193,656 7,6/,6,610 6,269,t30 7,D6.14t t,125.593
83,824
t,5r l
83.73r
l.5l I
t3-827
t.513
83,969
1,49r
84.415
1.J07
84.49t
1.506
t3,998
l,5ll
t4,107
1,506
u,244
t,5t1
t5,03t
t,529
62222222222t5,343 t5250 t5.348 t5,5t? E5,62t t5,475 t5,769 t5-930 t6.012 t6,515
2.236 2.012 1.635 l,3U
l5
849
l5
t09
2t
8l I
57I09 37
953
t7
920
50
t,3&
AVU-G-21-01 SETTLEMENT STIPUIATION APPENDIX D
AVU-G-21-01
Company RYI
Setllement Case
AVISTA UTILITIES
Summary by Function with Margin Analysis
For the Year Ended December 31, 201 9
(c) (d) (e) (0
Natural Gas Utility
ldaho Jurisdiction
(b)
Line Descriotion
System
Total
(s)
Residential
Service
Sch 101
(h)
Large Firm
Service
Sch 111/112
U)
lntenupt
Service
Sch 131/132
(k)
Transport
Service
Sch146
Functional Cost Component at Curront Rates
1 Production2 Underground Storage
3 Distribution
4 Common5 Total Curent Rate Revenue6 Exclude Cost of Gas w / Revenue Exp.
7 Total Margin Revenue at Current Retes
Margin per Therm at Cunent Rates
Production
Underground Storage
Distribulion
Common
Tolal Cunent Margin Melded Rate per Therm
Functional Colt Component! at Uniform Current Retum
Production
Underground Storag6
Distribution
Common
Total Uniform Curenl Cost
Exdude Cost of Gas w / Revenue Exp.
Total Uniform Cunent Margin
Margin per Therm at Uniform Cunent Retum
Production
Underground Storage
Distribution
Common
Total Cunent Uniform Margin Melded Rate per Therm
25 Margin to Cost Ratlo at Curront Ratos
'[3,659,000 35,7E6,655 7,391,494
0
407,447
2,353,248
28,939,593
s58
288,442
1,592,837
23,6',t7,028
to 288 3!9
1',t5,245
688,939
5,020,573
1.569.736't1 712
0
0
0
0
3,759
71,472
301,992
100.628
0
0
0
177,851
0$,659,000 35,786,655 7,394,494 0 177,E51
I
I
'10
1',|
12
$0.00437
$0.02526
$0.31058
90.12834
$0.00451
$0.02490
$0.36926
$0.16086
$0.00451
$0.02096
$0.19647
$0.06143
t0.00000
$0.00000
$0.00000
$0.00000
$0.00r03
$0.01950
$0.08238
$0.02745
$0.46E55 $0.55953 10.28937 i0.00000 $0.13035
00
13
14
15
16
17
18
19
20
21
22
23
24
407,447
2,289,716
28,937,939
12.O23.494
288,442
1,677 ,9',t7
24,718,148
o 470 951
115,245
554,586
3,982,542
1.459.5114
0
0
0
0
3,759
57,214
237,249
93.403
0 391,625
0
4s,659,000 37,155,a5E 6,111,917 0 391,625
s0.00437 $0.00451 $0.00451 $0.00000 $0.00103$0.02/t57 00.02623 $0.02170 $0.00000 S0.01561s0.31057 $0.38647 $0.15585 $0.00000 $0.06472
$0.12904 $0.16372 90.05712 90.00000 90.0254830.{6E55 30.5E093 10.23917 $0.00000 $0.10683
1.00 0.96 1.21 0.00 1.22
/fi!,659,000 37,155,i15E
0
6,111,917
0
Functional Cost Component! at Proposed Ratos
26 Production
27 Underground Storage
2E Distribution
29 Common
30 Total Proposed Rate Rovsnue31 Exdude Cost of Gasw/ Revenue Exp.32 ToLl tlargin Revenue at Proposed Rate3
Therm at Rates
35 Distribution36 Common
37 Total Proposed Margin Melded Rate perTherm
42,038,000 3t1,458,655 7,119,491
0
407,4U
2,238,942
27,635,398
11,756,22s
288,433
1,510,312
22,5/,8.685
10.1 1 1.025
't15,242
660,1 35
4,798,035
1,546,082
0
0
0
0
3,759
68,496
28E,478
99, t t8
0 0
0
o
459,851
042,03E,000 34,458,655 7,119,494
$0.29659
$0.126't 7
18776
0 459,E51
$0.00000
$0.00000
$0.07869
$0.02704
38 Production
39 Underground Storage40 Distribution41 Common
42 Total Uniform Proposed Cost
43 Exdude Cost of Gas w / Revenue Exp.
44 Total Uniform Proposed Margin
Margin per Therm at Uniform Proposed Retum
45 Produc{ion
46 Underground Storage
47 Distribution
48 Common49 Total Proposed Uniform Margin Melded Rate perTherm
50 Margin to Co3t Ratlo at Propored Rate3
51 Curent Margin to Proposed Co3t Ratlo
Functional Cost Componentr et Uniform Proposed Retum
$0.1 5809 00.06050
$0.fs116 $0.53E77 30.27860 $0.00000 $0.125{4
407,4U 28E,433 1',t5,242 0 3,7592,176,009 '1,594,591 527,045 0 54,372
27,633,760 23,639,644 3,769,767 0 224,349
11,620,797 10,291,910 't,436,926 0 91,961
42,038,000 35,814,578 5,E4E,9E1 0 371,4200000
'[2,03E,000 35,8'14,578 5,E4E,9EI 0 371,42
$0.00437 $0.00451 $0.00451 $0.00000 $0.00103$0.02335 $0.02493 S0.02062 $0.00000 $0.01483$0.296s7 $0.36901 $0.14752 $0.00000 $0,06120
$0.126E6 $0.16092 S0.05623 90.00000 90.02509s0.45116 30.55997 10.22889 S0.00000 10.10214
1.00 0.96 1.22 0.00 1.23
1.04 1.00 1.26 0.00 1.2E
33
34
$0.00000
$0.00000
$0.00/*tl
$0.01
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX D Page 4 - Cost of Service
Line
No.
AVISTAUTILIIIES
Rovenue Conversion Factor
Ideho - Natural Gas System
TWELVE MONTHS ENDED DECEMBER 31,2019
Ilcgcription
Revenues
Erpenses:
Uncollectibles
Commission Fees
Idaho State Income Tax
Total Exponses
Net Operating Income Before FIT
Fed€rat Income Tax @2lo/o
REVENUE CONVERSION FACTOR
I
2
Frctor
1.000000
0.002401
0.001953
0.046024
0.050378
0.949622
0.tw42t
0.750201
AVU-G-2 1-01 SETTLEM ENT STI PU IATION APPEN DIX D
1.00000(
0.00240:
0.00195!
0.00435.
0 ^^564t
3
4
5
6
7
8
APPENDIX E
Avista Utilities
Natural Gas X'ixed Cost Adjustment Mechanism (Idaho)
Development of X'ixed Cost Adjustment Revenue by Rate Schedule - Natural (
AW-G-21-01 Year 2 Rates Effective 0910112022
TOTAL
GENERAL LARGEGENER
SERVICE SERVICE
SCHEDI.'LE IOI SCH. III/I12
I Total StaffAdjusted Normalized Test Year Revenue
2 Settlement Revenue Change Year I
2A Settlement Revenue Change Year 2
3 Total Base Rate Revenue (September 1,2022)
4 Normalized Therms (Test Year)
5 WACOG Rate Embedded in Base Rates
6 Variable Gas Cost Revenue (Ln 4 * Ln 5)
Fixed Production and Underground Storage64 Rut.perTherm
68 Fixed Production and Underground Storage
7 Subtotal (Ln 3 - Ln 6)
7A Subtotal (Ln 3 'Ln 6 - Ln 68)
8 Customer Bills (Test Year)
9 Settlement Fixed Charges
l0 Fixed Charge Revenue (Ln 8 * Ln 9)
l1 Fixed Cost Adjustment Revenue (Ln 7 - Ln l0)
I lA Fixed Cost Adjustnent Revenue (Ln7A - Ln l0)
{o(o
(New Customers Only)
(New Customers Only) S
(Test Year Customers) $
(New Customers) $
(Test Year Customers) S
(New Customers) $
43,770,000 $
(1,621,000) $
939,000 $
43,088,000 $
42,508,000
39,872,950
1,030,478
$
8,943,068 $
33,564,932 $
30,929,882 $
35,787,000 $
(1,328,000) $
770,000 $
35,229,000 $
0.02872
l,g37,l5l
$ 35,229,000 $$ 33,391,849 $
1,012,322
7.00 $
7,086,254 $
28,142,746 $
26,305,595 $
$
$
$
$
7,395,01
(275,0t
159,01
7,279,01
0.031:
797,81
7,279,01
6,481,11
l8,l:
102.:.
1,856,8
2,ti
4,624,2i
151,139,637 63,958,196 25,554,1r
776709,2,
$
$
$
$
$
$
$
$
$
12 Average Number of Customers (Line 8 / 12)
13 Annual Therms
14 Basic Charge Revenues
l5 Customer Bills
l6 Average Basic Charge
Residential Non-Residential ,
84,360 1,5
63,958,196 25,554,1t7,086,254 1,856,81,012,322 l8,l:
$7.00 $102.:
AVU.G.2 1-01 SETTLEM ENT STIPU LATION APPEN DlX E
Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)
Deveropme""'^""$;'[T#r?i:llfffi$[::fr
:;i,r#;Tmer-NaturarGas
Line Source Residential Non-Resid
SchedulNo.
(a)
Existine Customer FCA
I Fixed Cost Adjustment Revenue
2 Test YearNumber of Customers
3 Fixed Cost Adjustment Revenue Per Customer
New Customer FCA
I Fixed Cost Adjustment Revenue
(b)(c)(d)
Page 1 $ 28,142,746 $ 5,4
Revenue Data 84,360
(r) t (2) $333.60 $J,
Page I $ 26,305,595 $ 4,6
84,3602
3
Test Year Number of Customers Revenue Data
Fixed Cost Adjustment Revenue Per Customer (t) t (2) $
AVU-G-2 1-01 SETTLEM ENT STI PU LATION APP EN DIX E
311.82 $3,
* Schedules 111 and l12.
Ula Sdre
Avistr Utilitia
Netunl Grs FLcd Cost Adjostncnt Methenisn (Idrho)
DcvclopDcnt of Monttly Fircd Cost Adjurtmcnt Revcue Per Custoncr - Nrtonl Grc
AVU{-2I{! Yerr 2 Retcs Efrective 09l0ln022
J& f.b Mr Apr Mry J@ Jul Ar!scD J.l
(.)
Ntrrd Gs S.ler
R.sld.nnol
. W{rhd-NmBlizd Th.m Dclivsy Volw
- 7. dAr@l TGI
o)(c)o G)(h)(i)6)(r)0)(d)G)
I
2
4
5
6
7
8
9
t0
ll
t2
l3
t4
t5
l6
l7
l8
l9
20
2tu
21
24
25
26
21
2A
29
3l
32
34
35
36
37
38
39
40
4t
42
43
44
456
47
4t
49
JO
LrotrlblyTd Y6
./. nfT&l
t0,207,671
15.96%
9.1{3,651
t4.30/.
6-691,t52
ro.{50/.
,1.768- 159
7.6%
1-097.450
4.t4./"
1,191,137
2.Aly.
t.284.1st
2.0t /.
r.302.t59
2.04v.
1.43 1,979
2.U./.
5.ll3.SJ,a
X.O$t
Non-Rcdd.nial &/ct
- Wolhcr-Nc@Iiz.d TtsD D.lhqy Vol@
- % of^nrEl Tobl
lY&o&lyTd Y6
% of rfil 3,379,095
t3.22%
3.t30,057
12.29/.
2.413,@1
9.64/o
t,vrg.9n
7.t31c
1.434.9,16
5.62y.
1,214,576
1.75y.
1.227.t12
1.{U.
12199,o
s.0t%
1.3t5,40{
5 12./"
2.Ot5.t2l
8. !6./
M.dh fied Cd Adiffi n v.u P0 Clffi (,IFC$I
FdfdYeHdrrhM
R.ddadal
- Nfoeql Fird Co* Adj. R*cre p.r O$m6
- AlloEd lroafrly Fi&d Cd Adj. Rd6s F. CBmcr
Non-Rsid.fral kl.s.
- Allwqt Ftured Cd Adj. Rd@ p., Otd@d
- All@d lrodly Fircd C6t Adj. Ra6E Fr CtdoM
-&@Rdd.ndal
- Alowd Fixql Cd Adr. Rro pr Ostmc
-AllomdluothlyFixcdC6 Adj. Rr@FCu@r
N*R.ddefrol tu16.
- Allo$6d Fixrd Cofi Adj. Rrwe p.r Odm6
- AtloEd M@thly Fixod Cd Ad. Rau@ Fr Cstm.r
P3ac2
(4) x (14)
P.gc 2
(t) r (lt)
PaCc 2
(4) r (24)
Prgc 2
(t) ! (2E)
$ 53.2{N 41.69 N 34.903 24.t73 l6.t6i 9.71 t 6,70t 6.10S 1.41 S 26.6t
I 413.893 43t.st 3.16.133 2r0.{tt 201.24t l?0.33t t72.l0t 179.50t 194.29} 297.52
, 49.n $ 44.58t 32.63| 23.25 t r5.l0t 8.76t 6.26$ 6.35t 6.9rS 2{.9,r
t 4r)4.15N 114.11 $ 295.?9t 239.20t l?1.621 145.2?' t46.11 I 153.09' 165.701 U9.41
. Sc,h.&l6lll rnd ll2.
30 NomliEdTdYq U$gc
t0,207,671
3,379,095
6,69t,t52
2473.097Irrgc Swix S&odule I I l/l 12
hrnry S@ic. Schr&lc l3l/132
TEEpo(t Swie Sdcddc lil6
Spei.l Coutr.d TEDlEdt
Totrl N@lizpd Tst Yer Usge
Nomliad Td Y€r Cusldrcr Bilk
Lsrge Seni@ Scbodul€ I I l/l 12
Iatcmpt Swicc Schrdrh l3l/132
Tnaspqt Swie Scbcdule 146
Speial Cor.ct TEElon
Tffil Nomliz€d T€s Yer CurtoM Billr
Tet Yar Arrngo Usgc pcr Cmm
9,143.66t
3,130.057
4,76r,159
t,999,977
3,097,450
1434,946
1,797,351
1,2t4,576
t2u,75l
1227,t72
1,302.r59
t279.940
rA3t-919
1,385.401
5,1t5,554
2,085,82r
5,937299,519
5Jao,272
331-O27
5,324-447
294.422
5,043.043
320,254
3,355.350
36,,015
3.t99.U6
295,58t
4J3S.0r9
252,351
3.505,555
250.124
4,393.225
211-9t5
5.060-295
19,065,563 t7,935-192 14,502.414 10,443,740 8,793,656 7,A6,6tO 6269,t30 7,226.t4t r,125-593
rp:!,
t226t
t3,t24 E3-t2783.731
l.5lt
t3,998
l,5l I
t4,t07
1,506
E3,969
1,49r
t4,244
1,5t7
t4-4t5
1.50?
84.498
1.506
t5,038
1,529
6
1.513
6
l,5n
2222 5
2
6
2
6
2
666
2
60l7
920
l5
t49
l5
t09953t,324
5780t09122
t5,343 t5150 15.348 t5,517 15,621 15fi5 t5,759 15.930 t6.012 t6,575
Rsi&ilirl
No-RBi(hirl 2236 2.072 1.635
2tul 1,364
AVU-G.21-01 SETTLEM ENT STIPU I.ATION APPEN DIX E
AVU-G-21-01
Company RY2
Settlement Case
AVISTA UTILITIES
Summary by Function with Margin Analysis
For the Year Ended December 31 , 201 9
(c) (d) (e) (0
System
Total
Natural Gas Utility
ldaho Jurisdiction
(b)
Line Descriotion
(s)
Residential
Service
Sch 101
(h) (i)
Large Firm lnterruptService Service
Sch 111/112 Sch 131/132
(k)
Transport
Service
Sch 146
Functlonal Co3t Components at Currgnt Rate!
1 Production
2 Underground Storage3 Distribution4 Common
5 Total Current Rate Revenue6 Exclude Cost of Gas w / Revenue Exp.
7 Total Margin Revenue at Current Ratet 43,659,000 35,7E6,655 7,391,191 0 477,851
414,471
2,344,6E9
28,811,563
12,088,276
293,415
1,579.336
23,192,175
10,42',t,728
117,232
693,095
5,017,363
1,566,804
0
0
0
0
3,824
72,258
302,025
99,744
43,659,000 35,786,655
0
7,991,151
0
0
0
177,851
0
8
I
10
11
12
Margin per Therm al Cunenl Rates
Production
Underground Storage
Distribution
Common
Total Cunent Margin Melded Rate per Therm
12973 16295
$0.46E5s 30.55953 30.2E937 10.00000 $0.13035
$0.00445
$0.02516
$0.3092'l
4',t4,471
2,277,953
28,E1 1,79E
12,1U,777
s0.00459
$0.02469
$0.36731
293,415
1,669,297
24,631,607
10,602,177
$0.00459
$0.027't2
$0.19634
$0.0613'l
117,232
551,737
3,946,217
1,459,945
$0.00000
s0.00000
$0.00000
$0.00000
$0.00104
$0.01971
$0.08239
$o.02721
3,824
56,920
233,974
92,655
Functional Cost Compon6nt3 at Uniform Current Retum
13 Production14 Underground Storage
15 Distribution
16 Common
17 Total Uniform Cunent Cost
16 Exclude Cost of Gas w / Revenue Exp.19 Total Uniform Cunent Margin
Margin per Therm at Uniform Cunent Retum
20 Produclion
21 Underground Storage22 Distribution
23 Common
24 Total cunent Uniform Margin Melded Rate per Therm
25 Margln to Cost Retio at Current Ratei
43,6s9,000 37,196,496 6,075,131 0 387,373
$0.00/145 $0.00459 S0.00459 $0.00000 $0.00104
$0.02445 $0.02610 $0.02159 $0.00000 $0.01553
s0.30921 $0.38512 $0.15443 $0.00000 $0.06382$0.13045 $0.16577 $0.05713 $0.00000 $0.02527
10.46E55 10.58158 50.2N771 10,00000 $0.10567
1.00 0.96 1.22 0.00 1.23
o
0
0
0
43,659,000 37,196,'t96
0
6,075,131
0
0
0
387,373
0
Functional Co3t Compononts at Proposed Rstes
26 Production
27 Underground Storage28 Distribution
29 Common
30 Total Propo3ed Rate Revenue31 Exclude Cost of Gas w / Revenue Exp.32 Total Margin Revenue at Proposed Ratos
414,466 253,4',t1
2,295,310 1,343,740
2E,260,482 23,041,274
12,006,742 10,350,230
117,23',1
680,668
4,923,200
1,557,396
0
0
0
0
3,E24
70,902
296,009
99,1'16
42,977,000 35,228,655 7,27E,491
0
0
0
469,851
00 0
12,977,000 35,228,655 7,278,191 0 469,E51
33
34
10.00445
30.02453
$0,00a59
00.02414
Therm at Rates
Distribution
Common
Total Proposed Margin Melded Rate per Therm 30.45123 10.55081 10.284E3 30.00000 i0.12Er7
$0.30329
$0.12886
$0.36026
$0.r61E3
$0.19266
$0.06094
$0.00000
$0.00000
$0.08075
$0.0270/1
35
36
37
3E
39
/t0
41
42
43
44
Functional CoEt Componont3 at Uniform Propored Return
Production
Underground Storage
414,466
2,228,873
28,260,692
12,O72,96E
293.411
1,633,331
24,176,O17
10,529,936
1't7,231
539,849
3,8s6,142
1,450,945
0
0
0
0
3,824
55,693
228,533
92,088
Distribution
Common
Total Uniform Proposed Cost
Exclude Cost ot Gas w / Revenue Exp.
Total Uniform Proposed Margin
Margin per Therm al Uniform Proposed Retum
45 Produclion
46 Underground Storage47 Distribution
48 Common49 Total Proposed Uniform Margin Melded Rate perTherm
50 M.rgin to Cost Ratlo at PropGed Rateg
51 Current Margin to Propoled Co3t Ratio
42,977,000 36,632,695 5,964,167
0 o
0
0
380,138
0
42,977,000 36,632,695 5,964,167 0 3E0,13E
$0.00445 $0.00459 00.00459 s0.000o0 $0.00104
$0.02392 $0.02554 $0.02113 $0.00000 $0.01519$0.30330 $0.37800 $0.15090 $0.00000 $0,06234$0.12957 $0.16464 $0.05678 $0.00000 $0.02512
30.{6123 $0.57276 $0.23339 10.00000 $0.10369
1.00 0.96 1.22 0.00 1.21
1.02 0.9E 1.21 0.00 1.26
AVU-G-21-01 SETTLEMENT STIPULATION APPENDIX E Page 4 - Cost of Service
Lire
AVISTA UTILITIES
Revenue Conversion Factor
Idaho - Natural Gas System
TWELYE MONTHS ENDED DECEMBER 3I,2OI9
Description
Revenues
Expenses:
Uncollectibles
Commission Fees
Idaho'State Income Tax
Total Expenses
Net Operating Income Before FIT
Federal lncome Tax @ 2lo/o
REVENUE CONVERSION FACTOR
0.001953
0.046024
0.050378
0.949622
0.199421
0,750201
AVU-G-21-01 SETTLEM ENT STI PU LATION APPEN DlX E
Factor
1.000000 1.00000(
0.002401 0.00240:
0.00195:
0.00435.
P - -s64,
No.
2
3
4
5
6
7
8
APPENDIX F
AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO, AVU.E.2I{'I
PROPOSED INCREASE BY SERVICE SCHEDULE
12 MONTHS ENDED DECEMBER 31,2019
(000s of Dollars)
Effective September 1, 2021
Line Type ofNo. Service
Base TariffRevenue Percentage
Schedule UnderPresent ofNumber Rates Base lncrease
S€ttlement
Rate Spread
Allocation
lncrease
Base Tariff Baso Total Billed PercontRevenue Tarlff Revenue Total lncroase on Sch 7
UnderProposed Percent atPresent General Bllled GRC TaxCn
Rates lncroaae Rates(l) lncrease Royenus Decrea
(k)
(4,
(1,
(2,
I
I
I
0)(a)(b)(c)(d)(e)(f)(g)(h)(D
1 Residential2 General Service3 Large General Service4 bdra Large General Service5 Clearwater6 Pumping Service7 Street & Area Lights
8 Total
1
11,12
21,22
25
25P
31,32
4',t49
$1 13,042
$36,636
$47,822
$1 7,876
$19,991
$5,s27
$3.696
$244,s89
113o/o
10004
100%
IOOYo
25Yo
IOOYo
100%
$5,548
$1,588
$2,072
$775
$217
$239
$160
$10,599
$118,590
$38,223
$49,894
$18,651
$20,207
$5,766
$3.856
$255,188
4,9olo
4,30h
1,30/o
1.3%
1.10/o
1.301o
1.3%
1.3%
$'t't4,241
$38,291
$50,073
$18,630
$20,840
$5,766
$3,842
$251,683
$5,548
$1,s88
$2,O72
$775
$217
$239
$1 60
$10,599
4.9Yo
1.10/o
1,101o
4,20/o
1.0%
4.2%
1.2%
1.20/"
$
Settlement
Pro-rata
Allocation
lncrease
Base Tariff
Revenue
Under Propos€d
Rates
Base
Tarlff
Percent
lncrease
Total Billed
Revenue
at Present
Rates
Total
General
lncrease
Percont
lncroase on
Billod GRC
Rovenue
$t
$ (10
Additio
Sch 7
Tax Cre
Decrea
Effective September 1, 2022
Line Type of
Service
Base Tariff
Revenue Percentage
Schedule Under Present ofNumber Rates Base lncreaseNo.
(a)(b)(c)
1
't1,12
21,22
25
25P
31,32
4'.t49
$1 1 8,590
$38,223
$49,894
$18,651
$20,207
$5,766
$3.856
$255,188
137Yo
25%
10OYo
100%
25Yo
'to0Yo
IOOYo
$5,092
$300
$1,564
$s85
$1 58
$181
$1 21
$8.000
$123,681
$38,523
$51,458
$19,236
$20,366
$5,947
$3.977
$263,188
1.30/o
0.8%
3.101o
3.1%
0.8%
3.1%
3.1%
3.1%
$1 14,890
$38,291
$50,073
$18,630
$20,191
$5,766
s3.842
$251,683
$5,092
$300
$1,564
$58s
$1 58
$1 81
$1 21
$8,000
0)
4.4o/o
o,80/o
3,1%
3.1Vo
o.80h
3,1%
3,10h
3.2%
(k)
$ (4,$(1$(1$t${
(
{
($10
(d)(e)(f)(s)(h)(i)
1 Residential2 General Service3 Large General Service4 Extra Large General Service5 Clearwater6 Pumping Service7 Street & Area Lights
8 Total
Appendix F - Electric
AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO. AVU.E.2I.OI
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2021
Residential Service - Schedule 1
Basic Charge
Energy Charge:
First 600 kWhs
All over 600 kWhs
Glearwater - Schedule 25P
Energy Charge:
Block'l Retail kWhs
Demand Charge:
3,000 kva or less
3,000 - 55,000 kva
Over 55,000 kva
Primary Volt. Discount
Annual Minimum
Pumoinq Service - Schedule 3l
Basic Charge
Energy Charge:
First 165 kW/kWhs
All additional kWhs
Base Tariff Present Present
Sch. Rate OtherAdi.(1) Billino Rate(b) (c) (d)
$6.00 $6.00
(a)
General
Rate
lnc/(Decr)
(e)
$0.00
$0.00448
$0.00503
$0.00
$0.00448
$0.00314
no charge
$0.00337
$0.00284
$0.00
$0.00276
$0.00231
$0.00435
$0.00367
Schedule 76
Tax Credlt
Chanqe
(f)
Proposed
Bilting
Rate
(s)
Proposed
Base Tariff
Rate
(h)
$0.08930
$0.r0036
$0.09357
$0.06558
no charge
$6.00/kw
$0.06328
$0.05333
$/t25.00
$5.50/kw
$0.2olkw
$0.05484
$0.04s94
$14,000
$5.00/kva
$0.2o/kw
$14,ooo
$5.00/kva
$2.50/kva
$0.20/kw
$0.10r26
$0.08551
$6.00 $6.00
General Services - Schedule 'll
Basic Charge $13.00
Energy Charge:
First 3,650 kWhs $0.08909
All over 3,650 kWhs $0.06244
Demand Charge:
20 kW or less no charge
Over 20 kW $6.00/kW
Laroe General Service - Schedule 2l
Energy Charge:
First 250,000 kWhs $0.05991
All over i (2) lncludes all preser $0.05049
Demand Charge:
50 kW or less $425.00
Over 50 kW $5.50/kW
Primary Voltage Discount $0.20/kW
Extra Laroe General Servlce - Schedule 25
Energy Charge:
First 500,000 kwhs $0.05208
Allover 500,000 kWhs $0.04363
Demand Charge:
3,000 kva or less $14,000
Over 3,000 kva $5.00/kva
Primary Volt. Discount $0.20/kW
Annual Minimum Present:
$0.08482
$0.09533
$14,000
$5.0O/kva
$2.50/kva
$0.2o/kw
Present:
$0.00102
$0.00102
$0.08s84
$0.09635
($o.oo3e6)
($0.00,145)
($0.00,148)
($0.00314)
($0.00337)
($0.00284)
($0.00276)
($0.00231)
Proposed:
($0.00435)
($0.00367)
$0.08636
$0.09693
$0.09362
$0.06697
$6.00/kw
$0.06357
$0.0541s
$425.00
$5.50/kw
$0.2olkw
$0.05442
$0.04tt97
$14,ooo
$5.00/kva
$0.2o/kw
$726,7N
$14,000
$5.00/kva
$2.5O/kva
$0.2o/kw
$6:t3,6:t0
$0.10r13
$0.08606
$13.00
$0.09362
$0.06697
no charge
$6.00/kw
$0.06357
$0.05415
$425.00
$5.50/kw
$0.2o/kw
$0.05/142
$0.04597
$14,000
$5.00/kva
$0.2o/kw
$13.00 $13.00
$0.00453
$0.00453
$0.00366
$0.00366
$0.00234
$0.00234
$698,630 Proposed
$0.04177 $0.00218 $0.04395 $0.00056 ($0.00222) $0.04229 $0.04233
$14,000
$5.00/kva
$2.50/kva
$0.2olkw
$627,470
$11.00
$0.09691
$0.08184
$0.00422
$0.00422
$0.101 13
$0.08606
$11.00 $0.00 $11.00 $11.00
(1) lncludes 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 Rider Adjustment.
Appendix F Page 2 of 6
AVISTA UTILITIES
IDAHO ELECTRIC, CASE NO. AVU.E.2I.O1
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2022
(a)
Residential Service. Schedule I
Basic Charge
Energy Charge:
First 600 kWhs
All over 600 kWhs
Clearwater - Schedule 25P
Energy Charge:
Block 1 Retail kWhs
Demand Charge:
3,000 kva or less
3,000 - 55,000 kva
Over 55,000 kva
Primary Volt. Discount
Annual Minimum
Pumoino Service - Schedule 3l
Basic Charge
Energy Charge:
First 165 kW/kWhs
All additional kWhs
Base Tariff Present Present
Sch. Rate Other Adi.(1) Billinq Rate(b) (c) (d)
$6.00 $6.00
General
Rate
!nc/(Decr)
(e)
Schedule 76
Tax Credit
Chanoe
(f)
Proposed
Billing
&te(s)
Proposed
Base Tariff
Rate
(h)
$0.09234
$0.10378
$0.09293
$0.06513
no charge
$6.0o/kw
$0.06583
$0.05548
$425.00
$s.50/kw
$0.20/kw
$0.05693
$0.04769
$14,ooo
$5.00/kva
$0.20/kw
$14,000
$5.00/kva
$2.50/kva
$0.2o/kw
$0.r0392
$0.08776
$1.00
$0.00304
$0.00342
$2.00
($o.ooo64)
($o.ooo45)
no charge
$0.0025s
$0.00215
$0.00
$0.00209
$0.00175
$2.00
$0.00266
$0.0022s
$7.00 $7.00
General Services - Schedule ll
Basic Charge $13.00
Energy Charge:
First 3,650 kwhs $0.09357
All over 3,650 kWhs $0.06558
Demand Charge:
20 kW or less no charge
Over2O kW $6.00/kW
Larqe General Service - Schedule 21
Energy Charge:
First 250,000 kWhs $0.06328
All over I (2) lncludes all preser $0.05333
Demand Charge:
50 kW or less $425.00
Over 50 kW $5.50/kW
Primary Voltage Discount $0.20/kW
Extra Larqe General Service - Schedule 25
Energy Charge:
First 500,000 kWhs $0.05484
All over 500,000 kWhs $0.04594
Demand Charge:
3,000 kva or less $14,000
Over 3,000 kva $5.00/kva
Primary Volt. Discount $0.20/kW
Annual Minimum Present:
$0.08930
$0.10036
$14,000
$5.00/kva
$2.50/kva
$0.20/kw
Present:
($o.o02e4)
($0.00343)
$0.08636
$0.09693
($o.oo37e)
($0.00426)
($0.00357)
($o.o0250)
($0.00322)
($0.00271)
($0.00352)
($o.oo2e5)
Proposed:
($o.o04r4)
($o.oo35o)
$0.08561
$0.09609
$0.08941
$0.06402
$6.0o/kw
$0.06290
$0.0s359
$425.00
$5.50/kw
$0.20/kw
$0.05299
$0.0477
$14,ooo
$5.00/kva
$0.20/kw
$748,030
$14,000
$5.00/kva
$2.50/kva
$0.20/kw
$638,030
$0.09965
$0.0848{
$0.00005
$0.00139
$0.00029
$0.00082
($o.ooo42)
$0.00003
$13.00
$0.09362
$0.06697
no charge
$6.0o/kw
$0.06357
$0.0541s
$425.00
$5.50/kw
$0.20lkw
$0.05442
$0.04597
$14,000
$5.0O/kva
$0.20/kw
$15.00 $15.00
$726,740 Proposed:
$0.04233 ($0.00004) $0.04229 $0.00040 ($0.00205) $0.04064 $0.04273
$14,000
$5.00/kva
$2.50/kva
$0.2olkw
$633,630
$11.00
$0.10126
$0.08551
($0.00013)
$0.00055
$11.00
$0.101 13
$0.08606
$13.00 $13.00
(1) lncludes all present rate adjustments: Schedule 59 - Residential & Farm Energy Rate Adjustment, Schedule 66 - Temporary Power
Cost Adjustment, Schedule 75 - Fixed Cost Adjustment, and Schedule g1 - Energy Efficiency Rider Adjustment.
Appendix F Page 3 of 6
AVISTA UTILITIES
tDAlto GAs, cAsE No. Avu.G-21-01
PROPOSED lilCREASE BY SERVTCE SCHEDULE
12 IIONTHS ENDED DECEI'BER 31, 2OI9
(00(13 of Dolla]l)
No.
Effective September 1, 2021
Line Schedule
Number
1 General Service2 Large General Service3 TransportationService4 Special Contracts5 Total
Effective September 1, 2022
Line Type of
Service
(a)
1 General Service2 Large General Service3 TransportationServica4 Special Contracts5 Total
Appendix F - Natural Gas Rate Spread
Base Tariff Settlement Base Tariff
DisfibutionRevenue Percentage Base DistributionRevenue
Under Prssent of Rat6 Under Proposed
Rat6s (1) Base Chanoe Ghanoe Rates(c) (d) (e) (0
Type of
Service
(a)
Baro
Tadff
Penrent
Chanoe
(s)
(3.796)
(3.7%)
(3.7%)
0.095
(3.7%)
Base
Tarlff
Porcont
Chanoe
(s)
Total Billed
Revenue
at Presont
Rates (21
(h)
w,222
$12,909
$478
$1 10
$63,719
Total
General
Chanoe
(i)
Sch 176
Tax Credit
Decrease
U)
($r,005)
($208)
($te1gI
-$1,226
lncremsntal
Sch176
Tax Crodit
Decrease
0)
Ne.
(b)
101
1111112
1'16
14
$o
$0
$0
$0
$0
10'l
't1t112
't46
18
Base Tariff Settlement Base Tarifi
DistributionRevenue Percentage Base DistributionRevenue
Schedule Under Pres€nt of Rate Under ProposodNumber Rates ('l) Bass Chanoe Chanoe Rates(b) (c) (d) (e) (f)
$35,787
$7,395
$478
$110
$43,770
100%
100%
100%
o%
100o/o
't00Yo
100o/o
Oo/o
($1,32s)
(s275)
($18)
@
($1,621)
$34,458
$7,120
$'160
$1 10
942,149
$35,228
$7,279
$470
$1 10
$43,088
($1,32e)
($275)
($18)
@
($1,621)
Total Billed
Revenue
at Presont
Rates (2)
(h)
$47,888
$'t2,426
$447
s110
$60,872
Total
General
lncrease
(i)
$34,458
$7,120
$4.60
$1't0
$42,149
$770
$159
$10
$q
$939
2.2%
2.2%
2.2%
0.0%
2.2%
$770
$159
$10
$0
$939
Effectlve September 1, 2021
Tvoe of Seryice
(a)
Ganeral Servlc.. Schedule t01
Basic Charge
Usage Charge:
Alltherms
AVISTA UTILITIES
TDAHO GAS, CASE t{O. AVU€-21-01
PRESENT AND PROPOSED RATE COTPONENTS BY SCHEDULE
Generrl
Rate
ftosert Base PresentDbfifuilon Present Revbed BIlirE PresentRate(2) Schedule'172 BaseRates RateAdi.(l) BillimRate(b) (c) (d) (e) (f)
t6.00 $6.00
$0.s0087 ($0.03630) $0.46457 $0.22569 $0.69026
16.00
(so.or567) 10.65382
L.roe General Servlc.. Schedule lll
Usage Charge:First2@thorms $0.53090
200 - 1,000 therms $0.32402
1,000 - 10,000 therms $0.241'17
Allover 10,000therms $0.18639
Mlnimum Charge:p€rmonth $106.18p€rtherm $0.00000
lnterruotlble Selvlce. Schedule 131
Usage Charge:
AllThems $0.226m ($0.01897) W.20712 $0.17261
$106.18($0.01897) ($0.01897) $0.21825 $0.19928
$0.37973
$250.00
$0.12544
$0.01897
(9,0.026631 00.01897 ($0.00811)
($0.01897)
($0.01897)
($0.01897)
($0.01897)
$0.5'1193
$0.30505
$0.22220
$0.16742
$0.21825
$0.21825
$0.21825
$0.21825
$0.73018
$0.52330
$0.44045
$0.38567
($0.02075)
(to.o3oo8)
($0,02707)
(to,o2so7)
(t4'15)
(30.oo8rl)
($o.0o8rl)
($0.00811)
($0.00811)
s0.74,29
30.50.o8
{.42124
$0.37146
lncr(Decrl
(s)
$0.00
($o.os7o7)
Schadule 172
Tax reform
Chanoe
(h)
10.036ix,
9,.01897
10.01897
$0,01897
$0.01897
Schedule 176
Tax Credit
Chanoe
(r)
Proporod
Bllllng
Rste
0)
Propos6d
Brle
Dlltrlbutlon
Rate
(k)
06.00
$0.4/880
$0,5r015
$0.29394
$0.21410
$0.r6r32
0r02.03
10.00000
10.199t16
$250.00
10.12057
Tran3port tlon S.rvlce - Schedule 146BasicCharge $250.00
Usage Cha.ge:AllTt€rms $0.13441 ($0.00897)
$102.03(so.oo8r1) $0.21014
10.36396
$250.00
$0.fi692$0.12544 ($o.or38{) lo.oo897 (to.00365)
(1) lnclud€s SctEdule 15() - Purchased Gas Cct Adj6tment, Schedule 155 - Gas Rate Adj6tmont, Sch€dule 175 - Fhed Cost Adjustment ard Schedule 191 - DSM
Appendk F Page 5 of 6
AVISTA UTILITIES
IDAHO GAS, CASE NO. AVU-G-2.I-01
PRESENT AND PROPOSED RATE COMPONENTS BY SCHEDULE
Effective September 1, 2022
Present Base
Distribution
Tvoe of Service Rate(a) (b)
General Service. Schedule 101
Basic Charge $6.00
Usage Charge:
All therms $0.44380
Laroe General Service - Schedule 111
Usage Charge:
First 200 therms $0.510'15
200 - '1,000 therms $0.29394
1,000 - 10,000 therms $0.21410
All over 10,000 therms $0.16132
Minimum Charge:
per month $102.03pertherm $0.00000
lnterruotible Servlce - Schedule 131
Usage Charge:
All Therms $0.19946
Transoortation Service - Schedule 146
Basic Charge $250.00
Usage Charge:
All Therms $0.12057
Present
Schedule 172
(c)
$0.00000
$0.00000
$0.00000
$0.00000
Revised
Base Rates
(d)
$0.51015
$0.29394
$0.21410
$0.16132
PresentBilling Present
Rate Adi.(1) Billino Rate(e) (0
$6.00
$0.00000 $0.44380 $0.21002 $0.65382
$0.72029
$0.50408
$0.42424
$0.37146
General
Rate
lnc/(Decr)
(s)
$1.00
($o.oo37e)
$0.00120
$0.00863
$0.00628
$0.00'f7'f
$0.24
$50.00
$0.00175
Proposed
Bllling
Rate
(D
$7.00
$0.65003
$0.72149
$0.51271
$0.430s2
$0.37620
il02.27
$0.2101.0
$300.00
$0.1 I 867
Proposed
Base
Distributlon
Bclc(i)
$7.00
$0.'{4001
s0.5113s
$0.30257
$0.2203E
$0.16606
$102.27
$0.00000
$300.00
$0.12232
$0.21014
$0.21014
$0.21014
$0.21014
$0.00000 $0.19946 $0.164s0 $0.36396 $0.00433 i0.36829 $0.20379
$102.03$0.00000 $0.00000 $0.21014 $0.21014
$250.00
$0.00000 $0.12057 ($0.0036s) $0.11692
(1)lncludesSchedulel50-PurchasedGasCostAdjustment,Schedulel55- GasRateAdjustment,SchedulelT5-FixedCostAdjustmentand
Schedule 191 - DSM, Schedule 176 - Tax Customer Credit
Appendix F Page 6 of 6
Professional. Qualificationsof
Donn English
Program Manager - Accounting and Audit
Program Manager - Technical Analysis
fdaho Pub1ic Utilities Commission
EDUCATION
Mr. English graduated from Boise State University in l99B with a
Bachelor of Business Administration degree in Accounting. His
studies concentrated on corporate finance and taxation. He was
a member of the Alpha Beta Psi honor society for Account.ing
students. He completed the Annual Regulatory Studies Program,
the Advanced Regulatory Studies Program, and the Accounting and
Ratemaklng Course offered through the Institute of Public
Utilities at Michigan State University. Additionally, he
regularly attends meeting and conferences sponsored by the
National Association of Regulatory Commissioners (NARUC) and the
Society of Utility and Regulatory Financial Analysts.
In 200\, Mr. Engllsh became a designated member of the American
Society of Pension Professionals and Actuaries (ASPPA) and was
awarded the professional designatj-on of Qualified Pension
Adminlstrator (QPA) and Qualified 401(k) Administrator (QKA).
Mr. English was al-so a member of the Association of Certified
Fraud Examinators.
BUSINESS EXPERIENCE
Prior to joinlng the ldaho Public Utilities Commission (IPUC),
Mr. English was a trust Accountant with a pension
administration, actuarial, and consulting firm in Boise, Idaho.
In 1999, he was promoted to Pension Administrator, and in 2001
he was promoted to Pension Consultant. fn that capacity, Mr.
English performed actuarial calcul-ations and the required non-
discrimination calculations for hundreds of qualified retirement
plans. He completed and filed Form 5500s and represented
clients during audits by the Department of Labor and the
Internal Revenue Servj-ce. He also participated on the task
force that wrote questions for the ASPPA administrator and
actuarial exams.
Exhibit No. 101
case Nos. AVU-E-21-01 /AVU-G-21-01
D. English, Staff
01 / L9 /27
Mr. English joined the IPUC in 2003 as a Staff Auditor. In
2016, he was promoted to Audit Team Lead, and in 2078 he became
the Program Manager for the Accounting and Audlt Departmentwithin the Utilities Division. In 2020, Mr. English a-l-so
accepted the responsibility of supervising the Technical
Analysis and Energy Efficiency team. At the Commission, Mr.
English has audited a number of utilities including electric,water, and natural gas companies, and provided comrnents and
testimony in numerous cases that deal wlth general rates, taxissues, pension issues, depreciation and other accounting
issues, and other regulatory policy decisions. Mr. Englishparticipates in the Energy Efficlency Advisory Groups andExternal Stakeholder Advisory Committees for fdaho Power, Avista
Utilities, Rocky Mountain Power, and Intermountain Gas Company.
He is the Commission's representative on the NARUC Subcommitteeof Accounting and Finance, and he also teaches at the NARUC Rate
SchooI.
Exhibit No. 101
Case Nos. AVU-E-21-01 /AVU-G-21-01D. English, Staff
01 /19/21
Professional QuaLificationsof
Michael Louis
Program Manager - Engineering
Idaho Public Utilities Cornmission
EDUCATTON
Mr. Louis received his B.S. and M.S. degrees in Industrial
Englneering with concentrations in manufacturing systems and
engineering economics from Purdue University in 1985 and 1,992,
respectively. He also received his Masters in Public PoIicy and
Administration at Boise State University in 2005. fn addition
to his formal education, Mr. Louis has attended Michigan State
Universit.y Institute of Public Utilities Annual Regulatory
Studies Program, NARUC Utility Rate School, and Electricity Grid
School- .
BUSINESS EXPERIENCE
Mr. Louis is currently the Staff Engineering Program
Manager over the Engineering Section at the fdaho Public
Utllities Commission where he has supervised Staff and worked on
a variety of cases regulating to electric, natural gas, and
water utilities. His assignments and responsibilities include
cases involving prudence determination of major utility
investments and power supply cost, integrated resource plans,
cost adjustment mechanisms, reviews of power purchase agreements
and customer special contracts, demand-side management., sales of
utilities and their assets, avoj-ded cost ratemaking for PURPA,
cl-ass and j urisdictional cost all-ocation using cosL of serviceprinciples, rate design, and a variety of engineering studies
involving the design and operation of public utility systems.
Mr. Louis' work experlence also includes 1B years of
industrial/commercial practice at General Motors, Hewlett-
Packard, Jabit Circuit, and Albertsons Companies developing,
managing, and improving manufacturing systems and operations,
planning processes, and supply chains. He has also spent six
years at Boise State University where he administrated and
conducted energy policy research as the Assistant Director of
the Energy Policy Institute and taught classes in program andproject management in the Department of Publ-ic PoIicy and
Administration.
Exhibit No. 102
Case Nos. AVU-E-21-01 /AVU-G-21-01
M. Louis, Staff
01 /1_9/2\