HomeMy WebLinkAbout20181114FCA Quarterly Report.pdfAvista Corp.
l4l I East Mission P.O. Box 3727
Spokane. Washin$on 99220-0500
Telephone 509-489-0500
Toll Free 800-727-9170
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November 14,2018
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
472 W . Washington Street
Boise,Idaho 83702
Dem Ms. Hanian:
RE: AVU-E-I 5-05/AVU-G-I 5-01
Electric and Natural Gas Fixed Cost Adjustment Mechanism
Ouarterly Report
Attached for filing with the Commission is an electronic copy of Avista's Elecftic and Natural Gas
Fixed Cost Adjusbnent Mechanism Quarterly Report.
The report consists of spreadsheets showing the monthly revenue defenal calculations for July, August
and September 2018. In addition, Avista has provided illustrative nevenue deferral calculations for the
non-residential elecfiic goup on a rate schedule basis as required in the Setflement 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
assunption.
Also included in the report are the monthly general ledger balances resulting from the defenal and
amortization activity during the 3rd quarter of 2018.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Patrick Ehrbar
Director of Regulatory Affairs
Enc.
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Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Balance Sheet Accounts
GL Account Balance Accounting Period :'201807, 201808, 201809'
il;rai"tionto FCA Deferred Revenue
REG ASSET-DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
I 86328
Ferc Accounting Beginning
Service Period Balance
809
Monthly
Balance
5.58
1,104,915.58 -2t0,277.23 894,638.35
894,638.3s 349,264.s9 1243,902.94
8l
5l 14
141,454.05 -79,794.77 61,659.28
.47
8l
727 939.78
939,057.78 t77,536.06 1,116,593.84
58 7t .87
87
-104,962.32 -33,454.60 -138,416.92
5/t3,770.09
Acct Ferc Acct Desc
727.
.64
807
808
809
807
808
809
807
808
809
807
808
9s2
REG ASSET NON-RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
I 86338
Jurisdiction:lD Prior Year FCA
r
Acct Ferc Acct Desc Service Period Balance Balance
8l 58.64 725.45807
808
807
808
809 -1,647,204.82 -1.372.67 -1.648.577.49
.725.45
809 -2,835,086.05 -2,362.57 -2,837,448.62
-7,.81
,90 70.39
71.53
114.59
511.66 61 1.73
808
809
1.5015.24-J807
808
809
615,013.81
73 s 12.08 6l
512.51 615,526.32
1
-316.26
1.50 -316.53 148.03
t 48.03 -316.79
-949.58
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIORYE
PRIORYE
REG ASSET-
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
182329
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
- NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
182339
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances Page 5 of 12
s86.67
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Deferred Revenue Approved for Recovery
FerC
Acct
Accoun-inf B@Inning
Service Period Balance
Monthly
Ferc Acct Desc Balance
I 807 ,06 -256,842.01 1,287,063.05
I 808 '.97 I
I 809 -l 707.62 t7.46
.60
I 807 1,396,256.64 -28,707.21 I
I 808 t,367,549.43 -24,031.01 1,343,518.42
201 809 t8.42 7M.18
807 ,764.71 -237
808 460,233.03 -212,8U.70 247,348.33
201 809 33 -193,821.86 53,526.47
807 88 -17 732.38 l8l
808 l8l,068.50 -17 .64
809 163,266.86 -21,945.47 14t,321.39
-57
Jurisdiction:lD Accumulated Deferred lncome Tax
Ferc
Acct
Accounting
Service Period
Beginning
Balance
Monthly
Ferc Acct Desc Balance
808 97 12 747.42
747.42 -221 175.85
123.80
t.22 119.12
8t.50 l0l
101,655.89 37,100.38 138,756.27
REG ASSET. DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
182328
I 82338
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances Page 6 of 12
REG ASSET- DECOUPLING SURCHARG
-701,717.73
{46.478.85
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd quarter 2018
lncome Statement Accounts
Deferred Revenue
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
456328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
49s338
Ferc
Acct
Accounting
Period
Beginning Monthly
Acct Desc Balance
7t
807 t.t2 124.96
-21
2t l9
Amort of Prior Period Defened Revenue
7t 2l I10.03
19.s4
.23
-51
-l4l
RES DECOUPLING DE
DERES
Ferc Accounting
Service Period
Beginning
Balance
Monthly
Ferc
1,613,163.69 258,021.09 I
78
121 177
'.51
2t
184.78
.05
57
3.98 I 147.5t
179.40 I
.17 1
160. l 5 10.97
.7'l
,750.86
,768.24
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances PageT of t2
-200,960.67
-72,895.75
Acct Desc Balance
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
156329
685,72s.88
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
95,905.21
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
19s339
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Jurisdiction:lD lnterest Expense/lncome
Ferc
Acct Ferc Acct Desc Service Period Balance Balance
I 807 0.00 ll
I 808 0.00 ll
I 809 -24,644.11 0.00 -24,644.11
0.00
I 807 '.27 0.00 '.27
I 808 '.27 0.00 '.27
1 809 07.27 0.00 '.27
0.00
I 807 10.65 0.00 4,1 0.65
I 808 tu.05 0.00 10.65
I 809 10.65 0.00 10.65
0.00
I 807 ll,376.6?0.00 11.376 67
808 11,376.67 0.00 1,376.67
809 0.00 ll
0.00
Financial Reporting Contra Asset Accounts
Jurisdiction:lD
Ferc Ferc Acct Desc Service Accounting Beginning Monthly Ending Balance
804 0.00 0.00 0.00
805 0.00 0.00 0.00
806 0.00 0.00 0.00
0.00
804 0.00 0.00 0.00
805 0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00
0.00 0.00 0.00
806 0.00 0.00 0.00
0.00
0.00
804 0.00 0.00 0.00
805 0.00 0.00 0.00
806 0.00 0.00 0.00
0.00
0.00
804 0.00 0.00 0.00
201 80s 0.00 0.00 0.00
0.00 0.00
0.00
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
INC ON DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS.IV FU
EXP ON OTH DEFERRALS-IV FU
EXP DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS.IV FU
INT EXP ON OTH DEFERRALS-IV FU
19328
1328
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
253311
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
45631 1
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
495311
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances
0.00
0.00
Page 8 of 12
INT INC ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS-IV FU
0.00
Net lnterest lncome 0.00
0.00
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2018. 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 (51) (103) (15)
Change in FCA Revenue per Customer -50.30 -iS.qZ -51.87
Deferral per Average Customer 50.30 59.42 51.87
Electric Non-Residential
Change in Use per Customer (258) (465) (389)
Change in FCA Revenue per Customer -S+.Ot -522.88 -519.55
Deferral per Average Customer 54.01 522.88 519.56
%
-2.9o/o
-3.0%
-4.4o/o
-3.2o/o
-0.8%
-0.5%
2.2%
5.0%
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
6
s3.12
-s3.12
93
s108.64
-S1os.G4
(8)
-Sg.es
s3.3s
99
s34.64
-s34.64
-so.s2
So.s2
(11)
-S49.04
S49.04
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 10 through 12 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 8 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 a 2018 surcharge may not be fully
recovered bV 1213t12020 and therefore would not be recognizable as income for financial reporting
purposes in 2018. The income statement impact of any contra deferral entries will be eliminated for
normalized ldaho resu lts reporting.
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Notes Page 9 of 12
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6
5
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Ealance Sheet Accounts
GLAccount Balance Accounting Period :'201807, 201808, 201809'
-l*i.ai"uo"rn
FCA Defurred Revenue
REG ASSET.DECOUPLING DEFERRED
REG ASSET-OECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET
DEFERRED
D
REG
REG ASSET NON.RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
NGD
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING O
GD
I 86328
I 86338
Ferc Accounting Beginning
Service Period Balance
Prior Year FCA
Monthly
Activity Ending Balance
1,040,325.30 64,590.28 1,104,915.58
Acct
Jurisdiction:ID
Ferc Acct Desc
.23
807
808
809
807
808
809
807
808
809
807
808
809
15.58 -2
203,577.il
'.8 I 5
5l 99.80 141
14t,454.05 -79,794.77 61,659.28
.17
645,332.41 8t,696.54 727
727 2 .83 939,057.78
78 t77
471 .43
-21 1.87
-t 1.87 109.55
104,962.32 -33,454.60 138,416.92
.71 -l
I
REG ASSET.
- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
ED
PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG ASSET.
GD
182329
REG ASSET -
. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
ED
. NON RES DECOUPLING
REG ASSET -
GD
RES DECOUPLING
l 82339
Ferc
Acct Ferc Acct Desc
Accormting
Service P€riod
808
r 809
Beginning
Balangg Ending Balance
-2,830,366.8 I -2,3s8.U -2,832,725.45
'725.45
-7 .81
-l
Monthly
Activity
1.53 -l
t,&7,204.82 -1,372.67 -1,648,577.49
,114.59
-1
613,990.07 5l 1.66 614,501.73
6l r.73 5 12.08 6l 13.81
61s,013.81 512.51 6l
15.24 -316.26 1.50
-379,83 I .50 -316.53 -380,148.03
148.03 -3t6.79
-949.58
586.67
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances Page 5 of 12
I
1
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Defierred Revenue Approved for Recovery
Ferc Accounting
Service Period
Beginning
Balance
Monthly
ActivityAcctFerc Acct Desc f,lcling Balance
r 807 .05
l 808 .97 l .08
l 809 l,037 -176,707.62 861,117.46
787.60
I 807 707.21 I .43
l 808 ,549.43 -24,031.01 1,343,518.42
l 809 8.42 784.18 I
I 807 697 7U.71 -237 1.68 .03
-21 70 247..33
l 809 247,348.33 -193,821.86 53,526.47
t7 732.38 l8l .50
181,068.50 -17,801.64 163,266.86
-21 t4l .39
-57
Jurisdiction:ID Accumulated Defurred lncome Tax
Ferc Accounting Beginning
Service Period Balance
Monthly
Acct Ferc Acct Desc Balance
73,486.1t -285,813.54
808 -285,813.54 97 l2 747.42
809 747.42 -221 75.85
138,123.80
807 1.22 1t9.72 I .50
808 1.50 101 .89
809 101,655.89 37,100.38 138,756.27
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
ED
GD
ED
GD
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
REG ASSET. NON RES DECOUPLING
l 82328
I 82338
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
283328
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances Page 6 of 12
-701
Jurisdiction:ID
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd quarter 2018
lncome Statement Accounts
Deferred Revenue
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
456328
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
456338
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
495328
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
NON-RES DECOUPLING DEFERRED RE
495338
Ferc
Acct Ferc Acct Desc
Accounting Beginning
Service Period Balance
Monthly
.91
-l808
809
101,674.71 2l l,l10.03
807
808 -21
20 I 809 -l
-l
-51
2l l9
Amort of Prior Period Defurred Revenue
19.54
-80,230.34 104,0s6.21
Balance
807 -l .71
.90
t.t2 -8
807
808
702.s9-l4l809
807
808
809
.23 -5
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
456329
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
456339
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
AMORTIZATION RES DECOUPLING DE
495329
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON.RES DECOUPLIN
AMORTIZATION NON-RES DECOUPLIN
495339
Ferc
Ferc Acct Desc
Accounting
Service Period
Beginning
Balance Ending Balance
20 I 807 1,613,163.69 258,021.09 1,871,184.78
20 1 808 184.78
20 I 809
Monthly
ActivityAcct
t2 .05 r
20 l 807 I 33.53
201 808 147.51 2
809 1,687
,,
,750.86 l
.51
.71
.91
.24
8.32807
808
809
807
808
809
.17
25,160.r 5
17,890.59
file: lD Fixed Cost Adjustment Report Q3 2018.xlsx / Accounting Balances Page 7 of 12
-200,960.67
.40
-72,895.75
685,725.88
645,140.55
95,905.2'l
57,907.97
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Report for 3rd Quarter 2018
Jurisdiction:lD lnterest Expense/lncome
Fsrc
Acct Ferc Acct Desc
Accotmting
Service Period
Beginning
Balance
Monthly
Activity Ending Balance
201807 -24,U4.tt 0.00 -24,U4.11
20 l 808 ll 0.00 ll
20 I 809 0.00 l1
0.00
20 I 807 107.27 0.00 1o7.27
20 l 808 107.27 0.00 107.27
20 l 809 10,107.27 0.00 -10,107.27
0.00
201807 l4,l 10.65 0.00 l4,l 10.65
20 l 808 l10.65 0.00 I10.65
20 I 809 I10.65 0.00 I10.65
0.00
20 I 807 0.00
20 I 808 tt,376.6'l 0.00 11,376.67
20 1 809 0.00 tt,376.67
0.00
Financial Reporting Contra Asset Accounts
Jurisdiction:ID
Ferc FercAcct Desc Service Accounting
Period
Beginning Monthly lading BalanceAcctBalance
20 1 804 0.00 0.00 0.00
201 80s 0.00 0.00 0.00
20 1 806 0.00 0.00 0.00
0.00
20 I 804 0.00 0.00 0.00
20 l 805 0.00 0.00 0.00
20t 806 0.00 0.00 0.00
0.00
20 1 804 0.00 0.00 0.00
20 1 805 0.00 0.00 0.00
20 l 806 0.00 0.00 0.00
0.00
20 1 804 0.00 0.00 0.00
20 I 805 0.00 0.00 0.00
20 I 806 0.00 0.00 0.00
0.00
0.00
20 l 804 0.00 0.00 0.00
20 I 805 0.00 0.00 0.00
20 I 806 0.00 0.00 0.00
0.00
20 l 804 0.00 0.00 0.00
20 I 805 0.00 0.00 0.00
20 l 806 0.00 0.00 0.00
0.00
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
INT INC ON OTH DEFERRALS.IV FU
DEFERRALS-IV FU
DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS.IV FU
INT EXP ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS-IV FU
INT EXP ON OTH DEFERRALS.IV FU
l 9328
1328
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
DECOUPLING DEFERREO REV
CONTRA DECOUPLING DEFERREO REV
DECOUPLING DEFERRED REV
DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
NTRA DECOUPLED DEFERRED REVE
NTRA DECO
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
l2
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4563 I I
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
4953 I 1
file: lD Fixed Cost Adjustment Report q3 2018.xlsx / Accounting Balances
0.00
Page 8 of L2
ll
Net lnterest Income 0.00
0.00
0.00