20191114FCA Quarterly Report.pdf

Avista Corp.
l4l I East Mission P.O. Box 3727
Spokane. Washington 99220-0500
Telephone [phone]
Toll Free 800-727-91'10
November 14,2019
Diane Hanian
Commission Secretary
Idaho Public Utilities Commission
I l33l W, Chinden Blvd
Bldg 8 Suile 201-A
Boise, ID 83714
Dear Ms. Hanian:
RE: AVU-E-15-05/AVU-G-I 5-01
Electric and Natural Gas Fixed Cost Adiustment Mechanism
Ouarterly Reoort
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 SepGmber 2019. 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 of only one rate schedule each and therefore would not change under the rate schedule
assumption.
Also included in the rcport are the monthly general ledger balances resulting from the deferral and
amortization activity during the 3rd quarter of 201 9.
Questions regarding this filing should be directed to Tara Knox at (509) 4954325.
Director of Regulatory Affairs
Enc.
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Avista Corporition Fixed Cost Adjustment Mechanism
ldaho Jurisd iction
Quanerlv Report for 3rd Quarter 2019
Ealance Sheet Acaounts
GL Account Ealance Accounting Period : '201907, 201908, 201909'
'i iiiiif,on,ID FCA D.irnrd Rovanue
Ferc
Ferc Acct Desc Service
Accounting
Period
Bcginning
Balaoce Monthl Activi End
201901 -372.915.96 74E.tE9.42 375.273.46
201908 375,273.46 .281,474.67 93.798.79
201909 93.19E 79 4.630.7 |98.429.50
ilT l ,3/15.46
201907 -1,063,2E0.52 53,601.66 -1,009.67t.86
201908 -1.009.67E.E6 57,313.67 -952,365.l9
20t909 -952,365.t9 .154.602.19 -1.106,967.38
.13,685.86
427
20ts07 108,167.54 513.307.88 62t,475.42
20 t908 621,475.42 .95,21t.71 526,256.11
201909 526.256.71 -118.266.03 407,990.68
299 3.14
20190'l -261.875.39 t?,211.30 -250,664.@
20 r908 -250.664 09 67,942.03 -1E2,722.06
201s09 -t82.122.06 41,44t.U -230,170.30
37,705,09
337,524.23
Jurisdiction:ID Prio? Yo8r FCA
Ferc
Ferc Acct Desc Service
Accourling
Pcriod
Beginning
Balaoce Monthly Activity Erding Balancc
20t907 I,171,086 22 2.951.tr r.774,038.03
20t908 1.774.03E 03 2.956.73 |,776,994.76
20 t909 1,776,994 76 2,961.66 |,779,956.42
2tJt907 563,061.95 93E.,t4 564,000.39
20t908 564.000 39 940.00 564,940.39
20t909 564,940.39 1.57 565,881.96
2,820.O1
11
20t907 t .43s.615.t7 2392.79 1.438.067.96
20190E 1,438,067.96 2,396.7E t.440.4U.74
201909 | .440.464 .7 4 2,440.77 1,,t42,t65.51
7,190.34
20t907 -r39,2Er.72 ;232.t4 -139.513.86
20t908 -r39,513.86 -232.52 -139.746.38
201909 -139.746.38 -232.91 -t39,979.29
-697.57
6,492.77
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
REG ASSET-DECOUPLING DEFERRED
REG ASSET.DECOUPLING DEFERRED
Et)
CD
REG ASSET.DECOUPLING DEFERRED
186328
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON.RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
REG ASSET NON-RES DECOUPLING D
EL)
Gl)
REG ASSET NON-RES DECOUPLING D
r66i38
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
El)
GD
REG ASSET. DECOUPLING PRIOR YE
REG ASSET. DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
REG ASSET- DECOUPLING PRIOR YE
182329
REG ASSET - NON RES OECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES OECOUPLING
ET)
GD
REG ASSET - NON RES OECOUPLING
182339
lD Fixed Cost Adjustment Report Q3 2019 / Accounting Balances Page 5 of 12
Bslance
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho iurisdiction
Quarterly Report for 3rd Quarter 2019
Ooferad Revanur Approved for Recovery
Surcha
counhng tn8
Ferc Acct Desc Service Period Balance Mond y Activity Endin8 Balance
201907 000 0.00
201908 0.00 0.00 0.00
201909 000 0.00
201901 0.00 0.00 0.00
201908 0.00 0.00 0.0{.1
20 | 909 0.00 0.fi)0.00
0.00
0.00
20t907 221,1|.t4 -51,109.06 t70,002.08
20t908 170,002 0t -54,0t3.81 I15,988.27
201909 I15,9E8.27 46,159.78 69.828.49
-t51,282.55
201907 0.00 0.00
20190E 0.00 0.00 0.00
20t9{v)000 0.00 0.00
0.00
-151,282.68
Rebate
Ferc
Acct Ferc Acct Desc Servic€
Accountin8
Period
Beginring
Balancc Balance
201907 -369,230.t I 145.253.65 -223,976.46
201908 :223,v16.46 162,155.74 -61.E20.72
20t909 41,820.72 t2t.256.53 59,435.81
428,665.92
20t907 -35,26E.63 8,608.81 -26,659.82
201908 -26.659.t2 8,197.19 -18,462.03
201909 - 18.462 03 14.002 72 -4,459 3l
30,E09.32
159,175.21
201901 0.00 0.u0 0.00
201908 0.00 0.00 0.0(l
201909 0.00 0.00 0.00
0.00
201907 -51,349.62 t2 521 6a -44.E27.94
201908 44,827 94 t2.899.59 -31.928.35
20 r 909 -31,928.35 15,E16.42 -16,1 I1.93
4t,237.69
41,237,69
Junsdiction ll)Accumulated Detared lncome Tax
Ferc
Ferc Acct Desc Service
AccountiDg
Period
Beginning
Balance Monthl-v Activit) Endi Balance
201907 .586,711.74 -285,807.16 -872,s24.90
1908 -872,524.90 55,21t.56 -817,253.34
I909 -8t7-253.34 6.96699 -810,286 35
-223,56E.61
7019u7 209,98.69 -19,456.44 t90,542.25
201908 190.s42.25 -30,882.?2 t59 659 5i
20 tc)os 159,659.53 36.019.75 195.679.28
.14,319.41
.237,888.02
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET. DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
REG ASSET- DECOUPLING SURCHARG
I]D
GD
182328
REG ASSET. NON RES DECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET. NON RES OECOUPLING
REG ASSET - NON RES DECOUPLING
REG ASSET - NON RES OECOUPLING
REG ASSET - NON RES DECOUPLING
GD
Et)182338
REG LIABILITY DECOUPLING REBAT
REG LIABILIW DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
REG LIABILITY DECOUPLING REBAT
GD
I]D25432E
REG LIABILIry NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LI,ABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
REG LIABILITY NON RES DECOUPLI
EI)
GD
254338
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
T DECOUPLING DEFERRED REV
ADFIT DECOUPLING DEFERRED REV
ADFIT DECOUPLING OEFERRED REV
ADFIT DECOUPLING DEFERRED REV
Irl)
GD
Page 6 of 12
Ferc
0.00
0.00
0.00
000
lD Fixed Cost Adjustment Report Q3 2019 / Accounting Balances
Avista Corporation Faxed Cost Adjustment Mechanisfi
ldaho Jurisdiction
Quarterly Report for 3rd quarter 2019
lnEome Statement Accounts
Jurisdiclion:lD Dofolrod Rovenuo
F€rc
Ferc Acct Desc Sewice
Accounting
Pcriod
Bcginning
Balance Balalrce
201907 372.444.99 -74E.1t7.46 -375.',t42.47
20190E -375,142.47 281,865.24 -93,817.23
20 | 909 .93,871.23 4.470.6s -98,347.88
20t907 -t06,591.89 -512,700.35 -619,292.24
201908 -619.292.24 96.t74.36 -523.117.88
20t 909 -523,117.88 |9,M3.92 404,073.96
201907 1,053.293.9 -55,327.69 997,966.30
20190E 991 30 -58,947.35 l8 95
2019c,939,018.95 l52,tt?.sl r.091.906.46
201907 265.490.33 -t7,643.06 U7,U1.27
1908 u7,u7.27 -68,302.88 t79,54439
1909 39 47 lM 45 84
Amort of Prior Period Dofonsd Royenus
Fcrc
Accl Ferc Acct Desc Service
Acaomting
Period
B€ginning
Balanc€Balance
t907 -t,069,5t6.99 -145.747.54 -1,215,2@.57
t90E -1,215,264.57 -162,393.7t -1,377,658.28
t 909 -1,177.658.28 -t2t.25a.s2 -1,49r,916.80
t907 296.222.t6 5l 12 347,656.8t
I9OE 347,656.t8 54.251.94 401,90t.82
1909 401.908.82 ,16,314.50 448,223.32
t907 -287.l0t.t0 -4.660.37 -295.762.17
t90E -295,162.t7 36 -303,997.53
t 909 -303,997.53 -14.02r.8r -318,019.34
1907 -t 50,030 37 -12.60616 -162,637.11
t908 -162.637.13 -12,963.50 -175,600.63
t909 -t75,&0.63 -15,856.42 -191,457.05
RESIDENTIAL OECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
456328
NON-RES DECOUPLING OEFERREO RE
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
ED456338
RESIDENTIAL OECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
RESIDENTIAL DECOUPLING DEFERRE
GI)49532E
NON-RES DECOUPLING DEFERRED RE
NON.RES DECOUPLING DEFERRED RE
GD
NON.RES DECOUPLING DEFERRED RE
495338
RES DECOUPLING DE
PLING DE
RES DECOUPLING DE
NON-RES DECOUPLIN
N-RES DECOUPLIN
RES DECOUPLING DE
PLING DE
RES DECOUPLING DE
TION NON-RES DECOUPLIN
DECOUPL!N
r
TI
tItItIt
lD Fixed Cost Adjustment Report Q3 2019 / Accounting Balances Page 7 of L2
470,752.87
-297,482.07
-38.841.49
{29,399,81
AMORTIZATION NON.RES DECOUPLIN
152,001.16
-30,917.5/r
AMORTIZATION NON.RES DECOUPLIN495339
41,426.6E
Jurisdiclion:ll)
Avista Corporation Fixed Cost Adjustment Mechanism
ldaho Jurisdiction
Quarterly Reportlor 3rd Quarter 2019
lnterest Expense/lncom€
Ferc Accl Desc Scrvice
Accoultirlg
Period
Beginning
Balance Monthlv A Ending Balance
201907 -38,565 02 -6,279 .75 44,844 .77
201908 44.844 77 6,937.86 -51,782.63
201909 -51.7E2.63 -6.455. t0 -58,731 73
-19,672.71
201907 -5 Sq? a4 -6,536.38
201908 -6,536.3t -940.00 .7 _476.3E
201909 -7.476.18 -8,4t 7 95
20.01
431328 INTEREST EXPENSE - DECOUPLING ED 20t901 10.278.29
-22A92.72
19t 9_l t0.712 22
20190E to11) )1 237.97 I 1.010. t9
201909 I t.0r0. t9 1.99 t 1.012.18
733.89
201907 l6.2 tt.l2 t8.744.69
20t908 18.744 69 2,328.53 2t,073.22
201909 21.073.22 2,350.47 23,423.69
7 205.57
7,939.46
Flnanclal ReportinS Contra Asset Accounts
Jurisdiction:ID
Ferc
Acct
Ferc Acct Desc Service Accounting
P€riod
Be;Tilng Mon0rly Activity EDding Balance
20 r904 0.00 0.00 000
201905 0.00 0.00 0.00
201906 0.00 000 0.00
0.00
2019M 0.00 0.00 0.00
201905 o 0t)000 0.00
20 r906 000 000
0.00
0.00
2019M 000 0 (x|
201905 0.00 0.00 000
201906 000 0.00 0.00
0.00
201904 0.00 0.00 0.00
201905 0.00 000
201906 000 000 000
0.00
2019M 0.00 0.00 000
20r905 0.00 0.00 0.00
201906 0.00 0.t)0 0 ilo
0.00
0.00
2019M 0.00 0. uu 0 ijo
201905 0.00 0.00 0.00
201906 0 t,0 0.00 0.00
0.00
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
INTEREST INCOME - DECOUPLING
ED
CD
INTEREST INCOME - DECOUPLING
INTEREST INCOME . DECOUPLING
419328
INTEREST EXPENSE . DECOUPLING
INTEREST EXPENSE - DECOUPLING
INTEREST EXPENSE . DECOUPLING
INTEREST EXPENSE - DECOUPLING
INTEREST EXPENSE . DECOUPLING
GD
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
CONTRA DECOUPLING DEFERRED REV
GD
ED2533 t I
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED OEFERRED REVE
CONTRA DECOUPLED OEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
CONTRA DECOUPLED DEFERRED REVE
F,I)
GD
253312
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
l-.t)4563 t I
CONTRA OECOUPLING OEFERRAL
CONTRA DECOUPLING DEFERRAL
CONTRA DECOUPLING DEFERRAL
CD4953 t l
0.00
Ferc
Acct
-938.,t4
-94t.51
0.00
0.00
0.00
0.00
lD Fixed Cost Adjustment Report Q3 2019 / Accounting Balances Page 8 of 12
Avista Corporation Faxed Cost Adjustment Mechanhm
ldaho lurisdiction
Quarterly Report for 3rd Quarter 2019
NOTES
1) The following table shows how the decoupled revenue per customer has tracked with use per customer
for each quarter of 2019. 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
q1 Q2 Q3 Q4
YTD wtd
Average %
Electric Residential
Change in Use per Customer
Change in FCA Revenue per Customer
Deferral per Average Customer
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
90
$s.68
-5s.68
(17s)
-57.39
s7.39
48
5L7.57
-5L7.s7
785
5L92.72
-5L92.72
l22l
-52.2s
S2.2s
(1ss)
S2.99
-s2.99
(s2)
-s4.31
s4.31
(423)
-S12.19
S12.19
2t
-St.20
s1.20
(1,059)
-S22.1s
522.1s
51
517.42
-577.42
1,737
S201.45
-S201.46
O.3Yo
-O.2Yo
-3.rYo
-t.2%
(10)
-s4.91
Sc.gt
(e7)
-s16.13
Sro.rs
0
S0.45
-S0.46
162
-S2s.87
92s.87
LL.O%
8.ZYo
\o.2%
8.7Yo
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 370 annual rate increase limitation a portion of a 2019 surcharge may not be fully
recovered by 7213L/2OZT and therefore would not be recognizable as income for financial reporting
purposes in 2019. The income statement impact of any contra deferral entries will be eliminated for
normalized ldaho results reportinB.
lD Fixed Cost Adjustment Report Q3 2019 / Notes Page 9 of 12
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