20170518FCA Quarterly Report.pdf

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Avista Corp.
14l I East Mission P.O. Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
May 15,2017
Commission Secretary
Idatro Public Utilities Commission
472 W . Washington Street
Boise,Idatro 83702
Dear Commission Secretary:
RE: AVU-E-I 5-05/AVU4-1 5-01
Elecgic and Natural Gas Fixed Cost Adiustmcnt Mechanism
Quarterly Report
Attached for filing with the Commission is an electronic copy of Avista's Electric and Natural Gas
Fixed Cost Adjustment Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly revenue deferral calculations for January,
February and Maxch 2017. In addition, Avista has provided illustrative revenue deferral calculations
for the non-residential electric group on a rate schedule basis as required in the Settlement Stipulation
approved by the Commission in the above referenced docket. The other electric and natural gas
groups consist ofonly one rate schedule each and therefore would not change under the rate schedule
assumption.
Also included in the report are the monthly general ledger balances resulting from the deferral and
amortization activity during the lst quarter of 2017.
Questions regarding this filing should be directed to Tara Knox at [phone].
Patrick Ehrbar
Senior Manager, Rates and Tariffs
Enc.
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2017
Balance Sheet Accounts
GL Account Balance Accounting Period :'2OUO7, 2Ot7O2, 20f7 B'
ffiii"-tion,lo FCA Deferred Revenue
Ferc
Acct
Accomting
Seryice Period
Begiming
Baluce
Monthly
Ferc Acct Desc Balance
201701 7l 7t 00
20t'702 35
201703 35 224,919.27 08
20 t70 I 19.47 0l
20t702 t27.52 53
201703 792.53 67 49.t3
201701 2,556,423.60 -3,t63,202.69 -606,779.09
201'102 -606,'179.09 16 -541 04 93
20t703 -54 I 104.93 -67 98
201701 500,252.55 -378,503.81 t2t 748 74
20t702 t2t,748.74 -170,627.98 -48,8',19.24
201 703 127 75
Juisdiction:ID Prior Year FCA
Ferc
Acct Ferc
Accounting
Pqiod
Begiming
Balance'
Momhly
ActiYity Ending Balmce
20t70t 0.00 55
201'102 4,031 55 4,034,919. t8
20t703 l8 L6l
20t701 0.00 34
702 70 04
703 57
701 0.00 95
702 95 t3 08
703 19.99
Sum:
701 0.00
702 417 22 50t
20t703 50 417 57 501
601
G L Accou nt Balance Accou nti ng Pe riod :' 2Ol7 07, 2Ol7 02, 2Ol7 03'
ffin'lD Accumulated Deferred lncome Tax
Ferc
Acct
Accouaing Begiming Monthly
Ferc Acc,t Desc Swice Period Balmce Balance
701 t22,312.94 712,841.81 7t.13
702 7t 13 I 10.88
'703 I 10.88 75 I t3.63
Sum:681 {99.31
701 -455 23
702 .23 457 778.67
703 778.67 -5 7.90 -509
REG ASSET.DECOUPLING OEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
ED
GD
REG ASSET-DECOUPLING DEFERRED
I
186338 EDNON-RES DECOUPLING D
NON-RES DECOUPLING D
NON.RES DECOUPLING D
R GD
NON.RES OECOUPLING D
NON-RES DECOUPLING D
DECOUPLING D
182329
t82339
ECOUPLING
GD
R
Sum:
DECOUPLING PRIOR YE
PRIOR YE
PRIOR YE
PRIOR YE
PRIOR
EDDECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
file: lD Fixed Cost Adiustment Report Q1 2017.xlsx / Accounting Balances
7 t6.57
Page 5 of 11
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lncome Statement Accounts
GL Account Balance Accounting Petiod :'2O17O7, 2Ot7O2, 201703'
Juisdiction:lD Defurred Revenue
Acct
Accouting
Seruice Period
Ferc
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quartet 2OI7
Balmce
Monthly
Ferc Acct Desc
20t70t
20t702
201703
201701
20t702
20t703
20t70t
20t702
20t703
20t702
20t703
GL Account Balance Accounting Period : '2OL7OL,2O\7O2,2OL7O3'
t*ird-iiitn,lo lnterest Expense/tncome
Balance
0.00 I
t.27
t.27
.28
.47
74.12 67
0.00 I
t5 t6 607
70 I
0.00
133.70
197.53
t2
I 33.70
t9'7 .53
t'7.09
.03
7t7.26
0.00 -t2t
t2 33
756.96 t27
Ferc
Acct Ferc Acct Desc
Accomting
Seruice Period
70t
201702
20t703
701
102
1703
Begiming
Balmie
Montldy
Balance'
0.00 l9 -5,487. l9
t9 76
95 .29
.47
74
10.1 0 -7,904.U
0.00 887 45 887 45
887.45 1,866.43 2.7s3.88
2,753.88 r,892.43 4.646.31
531 3l 531 3t
69
11059 705 59
-l
0.00
74
70t
702
703
70t 0.00
1702 531.31
1703
RESIDENTIAL
456328
456338
495328
4 19605
GD
ED
GD
INC ON OTH DEFERRALS-IV FU
INC ON OTH DEFERRALS-IV FU
INC ON
INC ON OTH DEFERRALS-IV FU
INC ON OTH OEFERRALS.IV FU
INC ON OTH DEFERRALS-IV FU
EXP ON OTH DEFERRALS-IV FU
EXP ON OTH DEFERRALS-IV FU
EXP ON OTH DEFERRALS]V FU
EXP ON OTH DEFERRALS.IV FU
EXP ON OTH DEFERRALS.IV FU
EXP OEFERRALS-IV FU
file: lD Fixed Cost Adiustment Report Ql 2017.xlsx / Accounting Balances Page 6 of 11
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 1st Quarter 2017
Financial Reporting Contra Asset Accounts
GL Account Balance Accounting Period :'201701, ZO|7O2, 201703'
Juisdiction:ID
Ferc Ferc Accl Oesc Sericc Accormting
l70l
1702
1703
l70l
1702
1703
l70 t
1702
1703
t70l
1702
1703
Begiming
Balme
Monthly
0.00
0.00
Sum:
t2.00
0.00
Sum:
0.00
7.00 7 |
0.00
.00
Suml
0.00
.00 177
Ending Balmce
.00
7.00
.00
10.00
87.00
702.00
.00
10.00 l
0.00
0.00
12.00
0.00
0.00
00
1.00
72.00
00
971.00
t6.00
971 00
0.00
0.00
0.00
0.00
0.00
0.00
l70l
-158,958.00 -'il
.00
00
00
0.00
1702 .00
1703
170 I
1702 16.00 t'77
1703 702.00
CONTRA DECOU
CONTRA DECOU
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING OEFERRED REV
2533 I t
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
TRA DECOUPLED DEFERRED REVE
DECOUPLING DEFERRAL
DECOUPLING DEFERRAL
DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
49531t
file: lO Fixed Cost Adjustment Report Q1 2017.xlsx / Accounting Balances PaBe 7 of 11
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Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD
QL Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer L38 138
Change in FCA Revenue per Customer SfS.Ol 515.03
Deferral per Average Customer -515.03 -515.03
O
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for Lst Quarter 20L7
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer for
each quarter of 20L7. The similarity of the percentage change indicates that the mechanism is working as
intended.
%
Electric Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
Natural Gas Non-Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
343
s2s.82
-s2s.82
32
Si.s.20
-S1s.20
583
s88.s5
-s88.s5
343
S2s.82
-S2s.82
32
S1s.20
-Si.s.20
s83
s88.s6
-Saa.go
4.O%
6.9%
3.O%
4.O%
to.2%
LO3%
9.7%
6.6%
2) lf the FCA mechanism had been determined by schedule the electric residentialand both naturalgas groups
would not change. The electric non-residential group would consist of three separate rate schedule groups.
Pages 9 through 11 of this report show the illustrative calculations for the electric non-residential group on a by
schedule basis.
3) The contra asset accounting shown on page 7 is for financial reporting purposes only. Generally Accepted
Accounting Principles allow revenue recognition from alternative revenue programs up to the amount
expected to be collected within 24 months following the end of the annual period in which they are recognized.
Due to the 3% annual rate increase limitation a portion of the 2016 surcharge may not be fully recovered by
L2l3Ll2OL8 and therefore was not recognizable as income forfinancial reporting purposes in 2015. The 2017
entries reflect the recognition of 2015 amounts expected to be recovered during 2019. The income statement
impact of the contra deferral will be eliminated for normalized ldaho results reporting.
file: lD Fixed Cost Adjustment Report Q1 2017.xlsx / Notes Page 8 of 11
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