20171113FCA Quarterly Report.pdf

Avista Corp.
l4l I East Mission P.O.Box3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-9170
November 13,2017
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
472 W . Washington Street
Boise, Idaho 83702
Dear Diane:
RE: AVU-E-15-05/AVU-G-15-01
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Ouartefly 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 July, August
and September 2017. ln 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 3rd quarter of 2017.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Patrick Ehrbar
Director, Rates and Tariffs
Enc.
j,ivtsta
Avida Corpontion Flx.d Cost Adjustmnt Mechanlsm
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
Balance Sheet Accounts
G L Accou nt Balance Accou nting Pe tiod i' 2Ot7 07, 2OL7 @, 20L7 09'
Giiiil*,ro FCA D€itrrod R.vonuo
Ferc
Acct
Accomting Begiming
Period Balance
Monthly
Ferc Acct Desc Balance
1707 -l 72.31
708 72.31 .42 13.13
709 3.73 -r t91.23
-1 77E.95
1707 -l 7t .27
708 -l .97
709 -t .77 74
-1 .03
707 .09 -l
708 .26 77
709 '17 .43
.60
707 1.24 t0 12.t4
708 2.14
709 -39'.l l2
13
Prior Year FCA
Ferc Accomting Begimine
Balance
Monthly
Acct Ferc Acct Desc Seryice Period Balance
707 73 73.65 759.38
708 759.38 76.47
'709 135.85 79.28 15.13
129.10
707 5.t2 r99 85 14.97
708 4.97 1.68 16.65
709 6.65 5l l6
10'l .37 l4 1.03
708 t42.8t 16.21
709 t6.2t 144 60
707 759.03 4t8.97 178.00
708 178.00 4t9.32
709 .32 4t9.66 6.98
.95
G L Accou nt Balance Accou nting Period :' 2017 07, 20t7 08, 2OL7 09'
G-"atrion,lo Accumulated Deferred lncome Tax
Ferc
Acct
Accouting Begiming
Balance
Monthly
Ferc Acct Desc Serice Period Balmce
20t707 779.s2 321,790.25 -l .27
708 I -l 746.36
709 ,746.36 -87,.04
20t707 6.81
201708
201709 .74
DEFERRED
ASSET.DECOUPLING DEFERRED
ED
DEFERRED
DEFERRED
ASSET.DECOUPLING DEFERRED
GD
ASSET.DECOUPLING DEFERRED
l 86328
NON-RES DECOUPLING D
NON-RES DECOUPLING D
ED
NON-RES DECOUPLING D
ASSET NON-RES DECOUPLING D
ASSET NON-RES DECOUPLING D
GD
ASSET NON-RES DECOUPLING D
I 86338
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
ED
REG ASSET- DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
GD
REG ASSET. DECOUPLING PRIOR YE
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ED
REG ASSET - NON
REG ASSET - NON
REG ASSET - NON RES
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERREO REV
DECOUPLING DEFERRED REV
ADFIT DECOUPLING OEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
file: lD Fixed Cost Adjustment Report Q3 2017.xlsx / Accounting Balances
.93
-l
74
Page 5 of 11
Juisdiction:lD
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Avista Corporation Fixed Cost Ad.iustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
tncome Statement Accounts
GL Accou nt Balance Accou ntin8 Period :' 2Ol7 07, 2Ot7 M, 2017 @'
ffii.f.o,ro Defirred Revenue
Ferc
Acct Ferc Acct Desc
Accomting
Smice Period
Begiming
Balance
Monthly
Balance
I 14. l8
201708
201709
GL Account Ealance Accounting Period :'201707, 201708, 201709'
ffii"tion,to lnterest Expense/lncome
716.98
Ferc
Acct Ferc Acct
Monthly
Activity Balance
.02
l.l9
8,490.40
9,880.45
Accounting Begiming
Seruice Period Balance
;79 14.68
201708
201709
9.495. I 0
201707
8.82
19.28
18.
.02
7,1
.71
INT INC ON OTH DEFERRALS.IV FU
INT INC ON OTH DEFERRALS.IV FU
INT INC ON OTH DEFERRALS.IV FU
INT INC ON OTH DEFERRALS.IV FU
DEFERRALS.IV FU
DEFERRALS.IV FU
DEFERRALS.IV FU
DEFERRALS.IV FU
file: lD Fixed Cost Adjustment Report Q3 2017.xlsx / Accounting Balances Page 5 of 11
Net lnterest lncome
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
Flnancial Reporting Contra Asset Accounts
GL Account Balance Accounting Period :'201707 , 20L708,20L709'
Juisdiction:ID
Ferc Ferc Acct Desc Seruice Accounting Begiming Monthly
0.00
0.00
0.00
0.00
0.00
0.00
-l 1.00
.00
.00
701
708
709
707
708
109
707
708
109
707
708
709
'10'l
708
'109
70'l
708
709
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
Ending Balmce
0.00
0.00
0.00
0.00
0.00
0.00
I 1.00
0.00
DEFERRED REV
DECOUPLING OEFERRED REV
DECOUPLING DEFERRED REV
CONTRA
DECOUPLING OEFERRED REV
DECOUPLING DEFERRED REV
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED
DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
CONTRA
CONTRA
CONTRA
file: lD Fixed Cost Adiustment Report Q3 2017.xlsx / Accounting Balances Page 7 of 11
0.00
0.00
0.00
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I I
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
foreachquarterof 20L7. Thesimilarityofthepercentagechangeindicatesthatthemechanismisworking
as intended.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD wtd
Q1 Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer 138 15 168 428
Change in FCA Revenue per Customer SfS.Og 50.45 511.33 535.79
Deferral per Average Customer -$15.03 -50.45 -511.33 -535.79
Electric Non-Residential
Change in Use per Customer 343 (642) (2751 (768)
Change in FCA Revenue per Customer 525.82 -531.82 -55.00 -$f0.fo
Deferral per Average Customer -525.82 531.82 55.00 516.10
32
s1s.20
-S1s.20
s83
S88.e6
-S88.s6
2
so.s2
-s0.s2
158
S173.39
-S173.3s
2
s1.37
-s1.37
315
S7.Go
-s7.60
46
S2z.7s
-522.7s
1,409
Sssg.sa
-Sgsg.aa
%
5.4%
71%
-2.2%
-o.8%
g,oo/o
7.9%
72.6%
14.3o/o
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
2) lf the FCA mechanism had been determined by schedule the electric residential and both natural gas
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 bV L213t12018 and therefore was not recognizable as income for financial reporting purposes in
2016. 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 Q3 2017.xlsx / Notes Page 8 of 11
Avista Corpoction Fircd Cost Adjustment Mechanism
ldaho Juridiction
Quarterly Report for 3rd quarter 2017A*bUffi
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
Balance Sheet Accounts
G L Account Balance Accounting Period :'2O17O7 ,2O77O8,2O17O9'
Jurisdiction:lD FCA Deferred Revenue
Ferc
Acct
Juisdiction:lD
Accounting BeginningPeriod Balance
Monthly
ActiYity Balance
20t707 -1,63 172.3t
201708 172.31 .42
201709 -2,82t,413.73 13,191.23 -2.834,604.96
201707 -1,255,678.71 -1,286,15t.27
201708 151.27 .97
20t709 .97 74
201707 140,981.60 -290,955.09 149.973.49
201708 .26 77
709 4s,533.77 237,675.43 283,209.20
20t707 1.24 l4
201708 -370,412.t4 -26,884.35 -397,296.49
20t709 -397 .37
77
'.u!
l0
12
,13
Prior Year FCA
REG
OEFERRED
ASSET-DECOUPLING DEFERRED
ASSET-DECOUPLING DEFERRED
ET,REG
REG
REG ASSET NON-RES DECOUPLING D
NON.RES DECOUPLING D
REG ASSET D
112
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
GD
I 86328
l 86338
REG ASSET. DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
ED
CD
182329
6,605.t
Ferc
Acct Ferc Acct Desc
GL Account Balance Accounting Period : '201707, 2Ol7O8, 2OL7O9'
Jurisdiction:lD
Ending Balance
85.73 73.65 759.38
708 4,051,759.38 3,376.47 4,055.135.85
r 35.85 79.28 8.5 1 s.1 3
129.40
2,639,8ts.t2 2,199.8s 2,642,0t4.97
4.97 1.68
2,644,2t6.65 2,203.51 2,646,420.t6
2,569,232.37 2,141.03 2,51t,373.40
I 42.8 I
2,573,5t6.2t 2,144.60 2,575,660.81
759.03 418.97 178.00
503, I 78.00 419.32 503,597.32
.32 419.66
Accumulated Deferred lncome Tax
Accounting Beginning
Sewice Period Balance
Montbly
Activity
1707
709
708
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ED
GD
REG ASSET. NON RES DECOUPLING
REG
l 82339
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
DEFERRED REV
ADFIT DECOUPLING DEFERREO REV
ADFIT DECOUPLING DEFERRED REV
ED
GD
283328
Ferc
Acct Ferc Acct Desc
Accounting Beginning
Seruice Period Balance
Monthly
Balance
-1,746,779.52 32|,790.25 -1,424,989.27
83,242.91 746.36
746.36
317,806.'|8
-4'53 -476.8 I 6.8 I
-4 58.74
-478.558.74 14,012.42 -4&,546.32
327.tE2.69
6.81 -l 741.93 -4
flle: lD Flxed Cost Adjustment Report Q3 2017 / Accounting Balances Page 5 of 11
-t l,
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
file: lD Fixed Cost Adjustment Report Q3 2017 / Accounting Balances Page 5 of 11
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
lncome Statement Accounts
G L Account Ba la nce Accounting Period :' 2077 07, 2Ot7 08, 2077 09'
Jurisdiction:lD Deferred Revenue
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
ED4s6328
NON.RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
ED
NON-RES DECOUPLING OEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
GD495328
l0
NON.RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
GD
1
495338
Ferc
Acct
AccouDring Beginning
Service Period Bahnce
Monthly
Desc Balance
8.51-23',
707
708
707
1,628,186.47 690,695.32 2,318,881.79
708 1.79
709 2,809,978.44 10,835.54 2,820,813.98
142.837.16 290.951.34 148.114.18
76 -47.436.58
-47 58 .09
t,278,902.98 -3,573.60 t,275,329.38
.75
377,t6t.90 -7,9t 0.81 369.25 1.09
1.09 I 5.69
395,815.69 -7,7t6.98 388,098.71
14.18 -1
708
G L Account Ba la nce Accou nti ng Period :' 2Ol7 07, 2Ot7 08, 2077 09'
-J*irdi"tion,lD
lnterest Expense/lncome
INT INC ON OTH DEFERRALSIV FU
INT INC ON OTH DEFERRALS-IV FU
INT INC ON OTH DEFERRALS-IV FU
OTH DEFERPALS-IV FU
INT INC ON OTH DEFERRALS.IV FU
INT INC ON OTH DEFERRALS-IV FU
ED
GD
419605
Ferc
Acct Ferc Acct Desc
Accounting Begiming
Seruice Period Balance Ending Balance
t.79 14.68 -38.506.47
-38,506.47 -5,519.28
-M.025.75 -5,523.88 -49,549.63
Monthly
Activity
.02
-2,623.17 I .19
9,495. I 0 t,654.73 I 1.149.83
.75
-t5,748.20 -2,618.82 -18,367.02
707
I 49.83708
709
707
709
ll
l0 t8.77
t20.04
8.490.40 1.390.05
t88.27 l 3,338. l0
87
9.880.45
ll 12.71
7
INT EXP ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS]V FU
INT EXP ON OTH DEFERRALS.IV FU
INT EXP ON
INT EXP ON OTH DEFERRALS-IV FU
ED
GD
INT EXP ON OTH DEFERRALS.IV FU
431605
file: lD Fixed Cost Adjustment Report Q3 2017 / Accounting Balances Page 7 of 11
491.096.6s
9.880.45 t.432.26
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
Financial Reporting Contra Asset Accounts
GL Account Balance Accounting Period :'2O7707 , 2O17O8,2O77O9'
Jurisdiction:lD
Ferc
Acct
Ferc Acct Desc Serice Accounting Begiming
Balance
Monthly Ending BalancePeriod
707 0.00 0.00 0.00
708 0.00 0.00 0.00
709 0.00 0.00 0.00
0.00
707 0.00 0.00 0.00
708 0.00 0.00 0.00
709 0.00 0.00 0.00
707 - l3l 58.386.00 -73,589.00
708 1.00
709 19,21 1.00 19,21 1.00 0.00
707 -154.820.00
708 26,737.00 -99,559.00
709 10.00
708 -447,286.00 -54,3?8.00 -501,664.00
709 -501 I 1.00
707 .771
708 -77 ,916.00 737.00
709 -798,653.00 -34,310.00 -832,963.00
.00
€9,571.00
CONTRA DECOUPLING DEFERRED REV
CONTPA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
ED2533 I I
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
ED
CONTRA DECOUPLED DEFERRED REVE
GD
253312
CONTRA DECOUPLING OEFERRAL
CONTRA DECOUPLING DEFERRAL
ED4563 l l
DEFERRAL
CONTRA DECOUPLING DEFERRAL
GD4953 I I
file: lD Fixed Cost Adjustment Report Q3 2017 / Accounting Balances Page 8 of 11
s4.378.00
-520.875.00
(
CONTRA DECOUPLING DEFERRAL
-131.975.
CONTRA DECOUPLING DEFERRAL
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2017
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2OL7. The similarity of the percentage change indicates that the mechanism is working
as intended.
Summarized Quarterly and Year to Date Use per Customer and Fixed Cost Adjustment Revenue
Per Customer. Change versus Authorized
YTD wtd
Q1 Q2 Q3 Q4 Average
Electric Residential
Change in Use per Customer 138 15 158 428
Change in FCA Revenue per Customer Sf s.Og SO.+S 511.33 SSS.zg
Deferral per Average customer -srs.os -so.+s -srr.ga -sss.zg
Electric Non-Residential
Change in Use per Customer 343 (6421 (2761 (768)
Change in FCA Revenue per Customer 525.82 -Sgf .gz -SO.OO -5l-6.10
Deferral per Average Customer -525.82 531.82 SS.OO 515.10
%
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
32
s1s.20
-s1s.20
583
s88.e6
-Saa.go
2
So.sz
-So.sz
158
s173.3e
-s173.39
2
s1.37
-Sr.gz
315
S7.60
-s7.60
46
522.7s
-522.7s
L,408
Sssg.ss
-s3s9.88
5A%
71%
-2.2Yo
-o.8Yo
8.0%
7.9o/o
t2.60/o
t4.3%
2) lf the FCA mechanism had been determined by schedule the electric residential and both natural gas
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 the3% annual rate increase limitation a portion of the 2016 surcharge may not be fully
recovered bV 7213t/2O18 and therefore was not recognizable as income for financial reporting purposes in
2016. The 2017 entries reflect the recognition of 2016 amounts expected to be recovered during 2019. The
income statement impact of the contra deferralwill be eliminated for normalized ldaho results reporting.
file: lD Fixed Cost Adjustment Report Q3 2017 / Notes Page 8 of 11
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