20200227FCA Quarterly Report.pdf

Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th Quarter 2019Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2019)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
2019 2019 2019 2019 2019 YTD
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)
Residential Group
1 Total Actual Billed Customers Revenue Reports 110,469 110,573 110,900 327,954 328,103 329,649 331,942 1,317,648
3 Total Actual Base Rate Revenue Revenue Reports 8,700,618$ 11,263,718$ 12,615,990$ 35,630,474$ 23,421,640$ 24,016,683$ 32,580,326$ 115,649,124$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)105,064 104,980 108,652 316,090 314,894 314,706 318,696 1,264,386
7 Fixed Cost Adjustment Revenue (5) x (6)5,367,751$ 7,018,362$ 9,692,110$ 22,920,962$ 15,152,992$ 15,711,130$ 22,078,222$ 75,863,306$
8 Actual Base Rate Revenue (3) - (19)8,426,142$ 10,893,000$ 12,434,110$ 34,599,623$ 22,705,874$ 23,233,067$ 31,753,253$ 112,291,817$
10 Actual Usage (kWhs)(2) - (21)87,857,712 113,469,070 125,427,329 362,439,678 231,572,991 237,767,324 326,754,111 1,158,534,105
12 Variable Power Supply Revenue (10) x (11)2,195,564$ 2,835,592$ 2,774,453$ 9,057,368$ 5,787,009$ 5,941,805$ 7,805,609$ 28,591,791$
14 Residential Revenue Per Customer Received $53.26 $70.72 $82.87 $74.78 $47.68 $48.89 $69.11 $60.16
New Customers
16 Actual Customers New Since Test Year Revenue Reports 5,405 5,593 2,248 11,864 13,209 14,943 13,246 53,262
17
20 Actual Fixed Charge Revenue Revenue Reports 31,208$ 32,308$ 12,560$ 69,685$ 76,172$ 85,748$ 76,076$ 307,682$
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02499$ 0.02499$ 0.02499$ 0.02435$ 0.02483$
24 Fixed Production and Transmission Rate per kWh Page 1 0.02628$ 0.02628$ 0.02511$ 0.02628$ 0.02628$ 0.02628$ 0.02602$ 0.02622$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)102,300$ 145,060$ 81,507$ 418,563$ 270,933$ 294,848$ 328,867$ 1,313,210$
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)63,000$ 78,768$ 44,207$ 95,002$ 108,097$ 149,744$ 185,975$ 538,818$
29 Total Residential Deferral - Surcharge (Rebate)(15) + (28)(165,266)$ (326,982)$ 732,840$ (621,215)$ 246,582$ 473,558$ 240,592$ 339,517$
31 Customer Deposit Rate 2.00%2.00%2.00%
33 Monthly Residential Deferral Totals (164,274)$ (325,454)$ 728,800$ (616,597)$ 243,681$ 471,345$ 239,073$ 337,502$
34 Cumulative Residential Deferral (Rebate)/Surcharge Σ((29), (30), (32))(65,844)$ (391,298)$ 337,502$
Line
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Electric Deferral Page 1 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th Quarter 2019Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Development of Electric Deferrals (Calendar Year 2019)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
2019 2019 2019 2019 2019 YTD
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)
Line
1 Total Actual Billed Customers Revenue Reports 24,811 24,631 24,480 73,198 73,350 73,662 73,922 294,132
2 Total Actual Usage (kWhs)Revenue Reports 88,646,857 90,999,845 93,407,505 277,229,434 260,449,859 275,516,570 273,054,206 1,086,250,069
3 Total Actual Base Rate Revenue Revenue Reports 7,978,435 8,179,936 8,314,281 24,659,190$ 23,525,278$ 24,632,275$ 24,472,651$ 97,289,394$
4 Total Actual Fixed Charge Revenue Revenue Reports 758,334 754,943 757,046 2,270,650$ 2,269,687$ 2,265,552$ 2,270,323$ 9,076,212$
Existing Customers
5 Actual Customers on System During Test Year (1) - (16)23,449 23,195 23,877 70,226 70,065 69,931 70,521 280,743
6 Monthly Fixed Cost Adj. Revenue per Customer Page 3
7 Fixed Cost Adjustment Revenue (5) x (6)4,943,670$ 4,736,252$ 5,133,084$ 15,110,048$ 14,173,481$ 15,187,791$ 14,813,006$ 59,284,326$
8 Actual Base Rate Revenue (3) - (19)7,751,181$ 7,905,943$ 8,218,800$ 23,969,309$ 22,956,640$ 24,000,131$ 23,875,924$ 94,802,004$
9 Actual Fixed Charge Revenue (4) - (20)733,318$ 726,956$ 748,652$ 2,209,199$ 2,205,984$ 2,197,258$ 2,208,926$ 8,821,367$
10 Actual Usage (kWhs)(2) - (21)86,346,295 88,179,501 92,491,867 269,827,269 254,655,753 269,042,151 267,017,662 1,060,542,836
11 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02499$ 0.02499$ 0.02499$ 0.02400$ 0.02474$
12 Variable Power Supply Revenue (10) x (11)2,157,794$ 2,203,606$ 2,045,920$ 6,742,983$ 6,363,847$ 6,723,363$ 6,407,320$ 26,237,514$
13 Customer Fixed Cost Adjustment Revenue (8) - (9) -(12)4,860,069$ 4,975,381$ 5,424,229$ 15,017,127$ 14,386,808$ 15,079,509$ 15,259,679$ 59,743,124$
14 Non-Residential Revenue Per Customer Received $207.26 $214.50 $227.17 $213.84 $205.34 $215.63 $216.38 $212.80
15 Existing Customer Deferral - Surcharge (Rebate)(7) - (13)83,601$ (239,128)$ (291,145)$ 92,921$ (213,327)$ 108,282$ (446,673)$ (458,797)$
New Customers
16 Actual Customers New Since Test Year Revenue Reports 1,362 1,436 603 2,972 3,285 3,731 3,401 13,389
17 Monthly Fixed Cost Adj. Revenue per Customer Page 3
18 Fixed Cost Adjustment Revenue (16) x (17)148,797$ 151,945$ 69,949$ 331,199$ 344,243$ 418,451$ 370,692$ 1,464,586$
19 Actual Base Rate Revenue Revenue Reports 227,254$ 273,993$ 95,480$ 689,881$ 568,638$ 632,145$ 596,727$ 2,487,390$
20 Actual Fixed Charge Revenue Revenue Reports 25,016$ 27,986$ 8,394$ 61,451$ 63,703$ 68,294$ 61,397$ 254,845$
21 Actual Usage (kWhs)Revenue Reports 2,300,562 2,820,344 915,638 7,402,165 5,794,105 6,474,418 6,036,544 25,707,233
22 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02499$ 0.02499$ 0.02499$ 0.02455$ 0.02489$
23 Variable Power Supply Revenue (21) x (22)57,491$ 70,480$ 20,254$ 184,980$ 144,795$ 161,796$ 148,225$ 639,796$
24 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02696$ 0.02696$ 0.02484$ 0.02696$ 0.02696$ 0.02696$ 0.02664$ 0.02688$
25 Fixed Production and Transmission Revenue (23) x (24)62,023$ 76,036$ 22,744$ 199,562$ 156,209$ 174,550$ 160,804$ 691,126$
26 Customer Fixed Cost Adjustment Revenue (19) - (20) - (23) - (25)82,723$ 99,490$ 44,087$ 243,887$ 203,931$ 227,504$ 226,300$ 901,623$
27 Non-Residential Revenue Per Customer Received $60.74 $69.28 $73.11 $82.06 $62.08 $60.98 $66.54 $67.34
28 New Customer Deferral - Surcharge (Rebate)(7) - (26)66,074$ 52,456$ 25,862$ 87,312$ 140,312$ 190,947$ 144,391$ 562,963$
29 Total Non-Residential Deferral - Surcharge (Rebate)(15) + (28)149,674$ (186,673)$ (265,283)$ 180,233$ (73,015)$ 299,229$ (302,282)$ 104,165$
30 Deferral - Revenue Related Expenses Rev Conv Factor (874)$ 1,090$ 1,446$ (1,052)$ 426$ (1,747)$ 1,662$ (711)$
31 Customer Deposit Rate 2.00%2.00%2.00%
32 Interest on Deferral Avg Balance Calc 804$ 775$ 401$ 606$ 970$ 2,341$ 1,980$ 5,897$
33 Monthly Non-Residential Deferral Totals 149,605$ (184,808)$ (263,436)$ 179,786$ (71,619)$ 299,823$ (298,639)$ 109,351$
34 Σ((29), (30), (32))557,595$ 372,787$ 109,351$
35 Total Cumulative Deferral 491,751$ (18,511)$ 446,853$
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Electric Deferral Page 2 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th Quarter 2019Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)Development of Natural Gas Deferrals (Calendar Year 2019)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter
2019
2nd Quarter
2019
3rd Quarter
2019
4th Quarter
2019
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)(o)(p)(q)(r)(s)
Residential Group
1 Total Actual Billed Customers Revenue Reports 85,038 85,128 85,543 251,382 252,074 253,157 255,709 1,012,322
3 Total Actual Base Rate Revenue Revenue Reports 3,510,826$ 4,277,973$ 4,745,148$ 14,881,950$ 5,254,362$ 3,446,718$ 12,533,947$ 36,116,978$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)79,187 78,978 79,209 237,923 237,225 236,782 237,374 949,304
9 Fixed Cost Adjustment Revenue (7) x (8)1,839,376$ 3,736,403$ 5,189,891$ 11,256,353$ 3,904,730$ 1,761,025$ 10,765,670$ 27,687,777$
11 Actual Base Rate Revenue (3) - (26)3,364,006$ 4,034,151$ 4,400,768$ 14,070,617$ 4,912,483$ 3,265,404$ 11,798,925$ 34,047,429$
13 Actual Usage (Therms)(2) - (28)6,178,485 8,236,701 8,457,168 28,040,604 7,520,755 3,882,728 22,872,354 62,316,441
17 Residential Revenue Per Customer Received $36.44 $45.05 $49.52 $53.11 $14.67 $7.74 $43.67 $29.83
19
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 5,851 6,150 6,334 13,459 14,849 16,375 18,335 63,018
23
27 Actual Fixed Charge Revenue Revenue Reports 33,878$ 35,731$ 37,181$ 79,112$ 86,439$ 95,005$ 106,791$ 367,347$
31 Fixed Production and UG Storage Rate per Therm Page 1 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$ 0.02599$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)106,623$ 196,448$ 290,012$ 691,043$ 241,148$ 81,480$ 593,084$ 1,606,754$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)21,682$ 78,227$ 101,783$ (91,562)$ (13,089)$ 33,706$ 201,692$ 130,748$
37 Total Residential Deferral - Surcharge (Rebate)(18) + (35)(1,024,807)$ 257,017$ 1,369,128$ (1,472,173)$ 412,693$ (38,839)$ 601,338$ (496,982)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Residential Deferral Totals (1,021,517)$ 252,182$ 1,359,141$ (1,467,314)$ 404,034$ (43,687)$ 589,805$ (517,162)$
42
43 Cumulative Residential Deferral (Rebate)/Surcharge Σ((37), (38), (40))(2,128,484)$ (1,876,303)$ (517,162)$
Line
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Natural Gas Deferral Page 3 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th Quarter 2019Avista Utilities
Natural Gas Fixed Cost Adjustment Mechanism (Idaho)Development of Natural Gas Deferrals (Calendar Year 2019)
AVU-G-17-01 FCA Base - Rates Effective 1/1/2019,

With Sch 172 Tax Reform Adj - Rates Effective 1/1/2019
1st Quarter
2019
2nd Quarter
2019
3rd Quarter
2019
4th Quarter
2019
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)(o)(p)(q)(r)(s)
Line
1 Total Actual Billed Customers Revenue Reports 1,529 1,524 1,523 4,535 4,515 4,530 4,576 18,156
2 Total Actual Usage (Therms)Revenue Reports 2,390,461 2,817,090 2,803,664 9,871,474 4,279,843 3,905,121 8,011,214 26,067,653
3 Total Actual Base Rate Revenue Revenue Reports 623,020$ 681,286$ 810,343$ 2,593,906$ 1,385,144$ 1,210,813$ 2,114,649$ 7,304,511$
4 Total Actual Fixed Charge Revenue Revenue Reports 162,542$ 161,677$ 162,515$ 479,451$ 479,933$ 481,701$ 486,733$ 1,927,819$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,490 1,483 1,480 4,442 4,414 4,416 4,453 17,725
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)387,472$ 587,756$ 663,553$ 1,783,428$ 907,529$ 748,295$ 1,638,781$ 5,078,032$
11 Actual Base Rate Revenue (3) - (26)608,662$ 661,181$ 786,079$ 2,524,341$ 1,342,749$ 1,176,050$ 2,055,922$ 7,099,063$
12 Actual Fixed Charge Revenue (4) - (27)158,479$ 157,117$ 157,737$ 467,050$ 467,141$ 466,158$ 473,333$ 1,873,682$
13 Actual Usage (Therms)(2) - (28)2,340,501 2,743,343 2,715,794 9,603,950 4,132,756 3,791,165 7,799,638 25,327,508
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)450,184$ 504,064$ 628,342$ 2,057,291$ 875,609$ 709,891$ 1,582,590$ 5,225,381$
17 Non-Residential Revenue Per Customer Received $302.14 $339.90 $424.56 $463.15 $198.37 $160.75 $355.40 $294.80
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(62,712)$ 83,691$ 35,212$ (273,864)$ 31,920$ 38,403$ 56,191$ (147,349)$
20 New Customers
22 Actual Customers New Since Test Year Revenue Reports 39 41 43 93 101 114 123 431
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)8,797$ 14,095$ 16,722$ 32,258$ 17,869$ 16,717$ 39,614$ 106,459$
26 Actual Base Rate Revenue Revenue Reports 14,357$ 20,104$ 24,264$ 69,564$ 42,394$ 34,764$ 58,726$ 205,449$
27 Actual Fixed Charge Revenue Revenue Reports 4,063$ 4,560$ 4,778$ 12,401$ 12,793$ 15,543$ 13,401$ 54,137$
28 Actual Usage (Therms)Revenue Reports 49,960 73,747 87,870 267,524 147,087 113,956 211,576 740,144
31 Fixed Production and UG Storage Rate per Therm Page 1 wtd avg 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$ 0.02781$
32 Fixed Production and UG Storage Revenue (30) x (31)1,390$ 2,051$ 2,444$ 7,441$ 4,091$ 3,170$ 5,885$ 20,586$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)8,905$ 13,494$ 17,042$ 49,723$ 25,511$ 16,051$ 39,440$ 130,725$
34 Non-Residential Revenue Per Customer Received $228.33 $329.11 $396.33 $534.65 $252.58 $140.80 $320.65 $303.31
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(108)$ 601$ (320)$ (17,465)$ (7,641)$ 666$ 173$ (24,267)$
37 Total Non-Residential Deferral - Surcharge (Rebate)(18) + (35)(62,820)$ 84,292$ 34,892$ (291,328)$ 24,279$ 39,070$ 56,364$ (171,616)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 367$ (492)$ (204)$ 1,701$ (142)$ (228)$ (329)$ 1,002$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (436)$ (419)$ (321)$ (895)$ (1,490)$ (1,136)$ (1,175)$ (4,696)$
41 Monthly Non-Residential Deferral Totals (62,889)$ 83,382$ 34,367$ (290,523)$ 22,648$ 37,705$ 54,860$ (175,310)$
42
43 Σ((37), (38), (40))(293,059)$ (209,677)$ (175,310)$
44 Total Cumulative Deferral (2,421,543)$ (2,085,980)$ (692,472)$
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Natural Gas Deferral Page 4 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th
Quarter 2019
Jurisdiction:ID FCA Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET-DECOUPLING DEFERRED ED 201910 98,429.50 -301,945.72 -203,516.22
REG ASSET-DECOUPLING DEFERRED 201911 -203,516.22 -187,781.95 -391,298.17
REG ASSET-DECOUPLING DEFERRED 201912 -391,298.17 728,800.35 337,502.18
239,072.68
REG ASSET-DECOUPLING DEFERRED GD 201910 -1,106,967.38 -1,021,517.03 -2,128,484.41
REG ASSET-DECOUPLING DEFERRED 201911 -2,128,484.41 252,181.74 -1,876,302.67
REG ASSET-DECOUPLING DEFERRED 201912 -1,876,302.67 1,359,140.59 -517,162.08
589,805.30
828,877.98
186338 REG ASSET NON-RES DECOUPLING D ED 201910 407,990.68 149,604.52 557,595.20
REG ASSET NON-RES DECOUPLING D 201911 557,595.20 -184,808.37 372,786.83
REG ASSET NON-RES DECOUPLING D 201912 372,786.83 -263,435.64 109,351.19
-298,639.49
REG ASSET NON-RES DECOUPLING D GD 201910 -230,170.30 -62,888.57 -293,058.87
REG ASSET NON-RES DECOUPLING D 201911 -293,058.87 83,381.64 -209,677.23
REG ASSET NON-RES DECOUPLING D 201912 -209,677.23 34,367.39 -175,309.84
54,860.46
-243,779.03
Jurisdiction:ID Prior Year FCA
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING PRIOR YE ED 201910 1,779,956.42 -1,779,956.42 0.00
REG ASSET- DECOUPLING PRIOR YE 201911 0.00 0.00 0.00
REG ASSET- DECOUPLING PRIOR YE 201912 0.00 0.00 0.00
-1,779,956.42
REG ASSET- DECOUPLING PRIOR YE GD 201910 565,881.96 943.14 566,825.10
REG ASSET- DECOUPLING PRIOR YE 201911 566,825.10 -566,825.10 0.00
REG ASSET- DECOUPLING PRIOR YE 201912 0.00 0.00 0.00
-565,881.96
-2,345,838.38
182339 REG ASSET - NON RES DECOUPLING ED 201910 1,442,865.51 -1,442,865.51 0.00
REG ASSET - NON RES DECOUPLING 201911 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 201912 0.00 0.00 0.00
-1,442,865.51
REG ASSET - NON RES DECOUPLING GD 201910 -139,979.29 -233.30 -140,212.59
REG ASSET - NON RES DECOUPLING 201911 -140,212.59 140,212.59 0.00
REG ASSET - NON RES DECOUPLING 201912 0.00 0.00 0.00
139,979.29
-1,302,886.22
Balance Sheet Accounts
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Accounting Balances Page 5 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th
Quarter 2019
Deferred Revenue Approved for Recovery
Surcharge
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG ASSET- DECOUPLING SURCHARG ED 201910 0.00 1,839,392.23 1,839,392.23
REG ASSET- DECOUPLING SURCHARG 201911 1,839,392.23 -316,005.31 1,523,386.92
REG ASSET- DECOUPLING SURCHARG 201912 1,523,386.92 -197,619.91 1,325,767.01
1,325,767.01
REG ASSET- DECOUPLING SURCHARG GD 201910 0.00 0.00 0.00
REG ASSET- DECOUPLING SURCHARG 201911 0.00 526,204.42 526,204.42
REG ASSET- DECOUPLING SURCHARG 201912 526,204.42 -85,174.72 441,029.70
441,029.70
1,766,796.71
182338 REG ASSET - NON RES DECOUPLING ED 201910 69,828.49 1,322,545.99 1,392,374.48
REG ASSET - NON RES DECOUPLING 201911 1,392,374.48 -130,268.65 1,262,105.83
REG ASSET - NON RES DECOUPLING 201912 1,262,105.83 -132,561.97 1,129,543.86
1,059,715.37
REG ASSET - NON RES DECOUPLING GD 201910 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 201911 0.00 0.00 0.00
REG ASSET - NON RES DECOUPLING 201912 0.00 0.00 0.00
0.00
1,059,715.37
Rebate
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
REG LIABILITY DECOUPLING REBAT ED 201910 59,435.81 -59,435.81 0.00
REG LIABILITY DECOUPLING REBAT 201911 0.00 0.00 0.00
REG LIABILITY DECOUPLING REBAT 201912 0.00 0.00 0.00
-59,435.81
REG LIABILITY DECOUPLING REBAT GD 201910 -4,459.31 48,930.98 44,471.67
REG LIABILITY DECOUPLING REBAT 201911 44,471.67 -44,471.67 0.00
REG LIABILITY DECOUPLING REBAT 201912 0.00 0.00 0.00
4,459.31
-54,976.50
254338 REG LIABILITY NON RES DECOUPLI ED 201910 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 201911 0.00 0.00 0.00
REG LIABILITY NON RES DECOUPLI 201912 0.00 0.00 0.00
0.00
REG LIABILITY NON RES DECOUPLI GD 201910 -16,111.93 25,353.00 9,241.07
REG LIABILITY NON RES DECOUPLI 201911 9,241.07 -125,961.49 -116,720.42
REG LIABILITY NON RES DECOUPLI 201912 -116,720.42 15,349.52 -101,370.90
-85,258.97
-85,258.97
Jurisdiction:ID Accumulated Deferred Income Tax
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
ADFIT DECOUPLING DEFERRED REV ED 201910 -810,286.35 57,258.75 -753,027.60
ADFIT DECOUPLING DEFERRED REV 201911 -753,027.60 171,961.50 -581,066.10
ADFIT DECOUPLING DEFERRED REV 201912 -581,066.10 -28,388.40 -609,454.50
200,831.85
ADFIT DECOUPLING DEFERRED REV GD 201910 195,679.28 211,976.48 407,655.76
ADFIT DECOUPLING DEFERRED REV 201911 407,655.76 -55,591.64 352,064.12
ADFIT DECOUPLING DEFERRED REV 201912 352,064.12 -277,973.39 74,090.73
-121,588.55
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Accounting Balances Page 6 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th
Quarter 2019
Jurisdiction:ID Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
RESIDENTIAL DECOUPLING DEFERRE ED 201910 -98,347.88 164,300.91 65,953.03
RESIDENTIAL DECOUPLING DEFERRE 201911 65,953.03 325,073.26 391,026.29
RESIDENTIAL DECOUPLING DEFERRE 201912 391,026.29 -728,845.14 -337,818.85
-239,470.97
456338 NON-RES DECOUPLING DEFERRED RE ED 201910 -404,073.96 -148,800.54 -552,874.50
NON-RES DECOUPLING DEFERRED RE 201911 -552,874.50 185,583.04 -367,291.46
NON-RES DECOUPLING DEFERRED RE 201912 -367,291.46 263,837.09 -103,454.37
300,619.59
495328 RESIDENTIAL DECOUPLING DEFERRE GD 201910 1,091,906.46 1,018,823.07 2,110,729.53
RESIDENTIAL DECOUPLING DEFERRE 201911 2,110,729.53 -255,516.28 1,855,213.25
RESIDENTIAL DECOUPLING DEFERRE 201912 1,855,213.25 -1,361,133.48 494,079.77
-597,826.69
495338 NON-RES DECOUPLING DEFERRED RE GD 201910 226,648.84 62,452.91 289,101.75
NON-RES DECOUPLING DEFERRED RE 201911 289,101.75 -83,800.24 205,301.51
NON-RES DECOUPLING DEFERRED RE 201912 205,301.51 -34,687.95 170,613.56
-56,035.28
Amort of Prior Period Deferred Revenue
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
AMORTIZATION RES DECOUPLING DE ED 201910 -1,498,916.80 137,671.94 -1,361,244.86
AMORTIZATION RES DECOUPLING DE 201911 -1,361,244.86 183,972.11 -1,177,272.75
AMORTIZATION RES DECOUPLING DE 201912 -1,177,272.75 199,992.23 -977,280.52
521,636.28
456339 AMORTIZATION NON-RES DECOUPLIN ED 201910 448,223.32 125,686.87 573,910.19
AMORTIZATION NON-RES DECOUPLIN 201911 573,910.19 129,525.49 703,435.68
AMORTIZATION NON-RES DECOUPLIN 201912 703,435.68 134,553.35 837,989.03
389,765.71
495329 AMORTIZATION RES DECOUPLING DE GD 201910 -318,019.34 -48,897.66 -366,917.00
AMORTIZATION RES DECOUPLING DE 201911 -366,917.00 86,039.48 -280,877.52
AMORTIZATION RES DECOUPLING DE 201912 -280,877.52 85,980.08 -194,897.44
123,121.90
495339 AMORTIZATION NON-RES DECOUPLIN GD 201910 -191,457.05 -25,358.72 -216,815.77
AMORTIZATION NON-RES DECOUPLIN 201911 -216,815.77 -14,340.59 -231,156.36
AMORTIZATION NON-RES DECOUPLIN 201912 -231,156.36 -15,531.11 -246,687.47
-55,230.42
Income Statement Accounts
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Accounting Balances Page 7 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th
Quarter 2019
Jurisdiction:ID Interest Expense/Income
Ferc
Acct Ferc Acct Desc Service Period Balance Monthly Activity Ending Balance
INTEREST INCOME - DECOUPLING ED 201910 -58,237.73 -6,198.46 -64,436.19
INTEREST INCOME - DECOUPLING 201911 -64,436.19 -5,670.25 -70,106.44
INTEREST INCOME - DECOUPLING 201912 -70,106.44 -4,765.15 -74,871.59
-16,633.86
INTEREST INCOME - DECOUPLING GD 201910 -8,417.95 -976.46 -9,394.41
INTEREST INCOME - DECOUPLING 201911 -9,394.41 -947.13 -10,341.54
INTEREST INCOME - DECOUPLING 201912 -10,341.54 -805.36 -11,146.90
-2,728.95
-19,362.81
431328 INTEREST EXPENSE - DECOUPLING ED 201910 11,012.18 0.00 11,012.18
INTEREST EXPENSE - DECOUPLING 201911 11,012.18 380.63 11,392.81
INTEREST EXPENSE - DECOUPLING 201912 11,392.81 44.79 11,437.60
425.42
INTEREST EXPENSE - DECOUPLING GD 201910 23,423.69 3,368.64 26,792.33
INTEREST EXPENSE - DECOUPLING 201911 26,792.33 3,842.63 30,634.96
INTEREST EXPENSE - DECOUPLING 201912 30,634.96 2,495.04 33,130.00
9,706.31
10,131.73
Jurisdiction:ID
Ferc Acct Desc Service Monthly Activity Ending Balance
CONTRA DECOUPLING DEFERRED REV ED 201910 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201911 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201912 0.00 0.00 0.00
0.00
CONTRA DECOUPLING DEFERRED REV GD 201910 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201911 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRED REV 201912 0.00 0.00 0.00
0.00
0.00
253312 CONTRA DECOUPLED DEFERRED REVE ED 201910 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201911 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201912 0.00 0.00 0.00
0.00
CONTRA DECOUPLED DEFERRED REVE GD 201910 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201911 0.00 0.00 0.00
CONTRA DECOUPLED DEFERRED REVE 201912 0.00 0.00 0.00
0.00
0.00
456311 CONTRA DECOUPLING DEFERRAL ED 201910 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201911 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201912 0.00 0.00 0.00
0.00
0.00
495311 CONTRA DECOUPLING DEFERRAL GD 201910 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201911 0.00 0.00 0.00
CONTRA DECOUPLING DEFERRAL 201912 0.00 0.00 0.00
0.00
Financial Reporting Contra Asset Accounts
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Accounting Balances Page 8 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for 4th
Quarter 2019
Q1 Q2 Q3 Q4 %
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 2019 surcharge may not be fully
recovered by 12/31/2021 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
2)If 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.
for each quarter of 2019.The similarity of the percentage change indicates that the mechanism is working
as intended.
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Notes Page 9 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for4th Quarter 2019Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
1st Quarter 2019 2nd Quarter 2019 3rd Quarter 2019 4th Quarter 2019 2019 YTD
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)
Schedule 11/12
1 Total Actual Billed Customers Revenue Reports 22,300 22,162 21,988 65,694 65,839 66,187 66,450 264,170
3 Total Actual Base Rate Revenue Revenue Reports 3,271,216$ 3,580,684$ 3,648,998$ 10,829,418$ 9,182,201$ 9,524,531$ 10,500,898$ 40,037,048$
Existing Customers
7 Actual Customers on System During Test Year (1) - (22)20,990 20,779 21,395 62,860 62,696 62,602 63,164 251,322
9 Fixed Cost Adjustment Revenue (7) x (8)1,994,686$ 2,067,514$ 2,427,699$ 6,943,287$ 5,537,615$ 6,097,445$ 6,489,900$ 25,068,247$
11 Actual Base Rate Revenue (3) - (26)3,131,530$ 3,404,354$ 3,557,727$ 10,421,418$ 8,845,367$ 9,132,850$ 10,093,611$ 38,493,246$
13 Actual Usage (kWhs)(2) - (28)29,689,805 33,066,004 35,789,307 103,326,705 83,891,309 88,519,916 98,545,115 374,283,045
15 Variable Power Supply Revenue (13) x (14)741,948$ 826,319$ 791,659$ 2,285,587$ 1,855,676$ 1,958,061$ 2,179,818$ 8,279,141$
17 Residential Revenue Per Customer Received $100.72 $110.97 $115.94 $111.60 $94.52 $97.41 $109.25 $103.21
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 1,310 1,383 593 2,834 3,143 3,585 3,286 12,848
23
27 Actual Fixed Charge Revenue Revenue Reports 16,812$ 17,999$ 7,456$ 37,127$ 41,039$ 45,988$ 42,267$ 166,422$
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
31 Fixed Production and Transmission Rate per kWh Page 1 0.02976$ 0.02976$ 0.02615$ 0.02615$ 0.02615$ 0.02615$ 0.02615$ 0.02615$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)54,328$ 68,019$ 41,033$ 155,969$ 127,507$ 148,891$ 163,381$ 595,748$
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)16,714$ 10,510$ (1,383)$ 22,479$ 30,805$ 49,524$ 25,840$ 128,648$
37 Total Schedule 11/12 Deferral - Surcharge (Rebate)(18) + (35)(102,696)$ (227,814)$ (54,144)$ (49,604)$ (357,719)$ 48,912$ (384,653)$ (743,064)$
39 Customer Deposit Rate 2.00%2.00%2.00%
41 Monthly Schedule 11/12 Deferral Totals (102,780)$ (227,442)$ (55,042)$ (49,291)$ (356,762)$ 47,248$ (385,263)$ (744,069)$ 4243 Cumulative Schedule 11/12 Deferral (Rebate)/Surcharge Σ((37), (38), (40))(461,585)$ (689,027)$ (744,069)$
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Electric by Schedule Page 10 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for4th Quarter 2019Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
1st Quarter 2019 2nd Quarter 2019 3rd Quarter 2019 4th Quarter 2019 2019 YTD
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
Schedule 21/22
1 Total Actual Billed Customers Revenue Reports 1,056 1,046 1,051 3,207 3,196 3,169 3,153 12,725
2 Total Actual Usage (kWhs)Revenue Reports 54,398,221 53,602,516 53,001,828 159,790,872 157,798,994 158,670,506 161,002,565 637,262,937
3 Total Actual Base Rate Revenue Revenue Reports 4,381,105$ 4,328,343$ 4,303,828$ 12,865,286$ 12,883,322$ 12,870,683$ 13,013,276$ 51,632,567$
4 Total Actual Fixed Charge Revenue Revenue Reports 449,990$ 444,026$ 448,106$ 1,362,437$ 1,358,357$ 1,349,432$ 1,342,122$ 5,412,347$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,037 1,029 1,049 3,152 3,145 3,119 3,115 12,531
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)2,395,534$ 2,295,221$ 2,428,349$ 7,044,263$ 7,032,702$ 7,042,108$ 7,119,103$ 28,238,176$
11 Actual Base Rate Revenue (3) - (26)4,301,869$ 4,240,731$ 4,301,942$ 12,612,674$ 12,687,807$ 12,676,831$ 12,844,542$ 50,821,854$
12 Actual Fixed Charge Revenue (4) - (27)442,142$ 436,801$ 447,256$ 1,339,062$ 1,336,682$ 1,328,182$ 1,326,198$ 5,330,123$
13 Actual Usage (kWhs)(2) - (28)53,438,581 52,512,716 52,996,508 156,630,116 155,470,114 156,295,946 158,947,805 627,343,981
14 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
15 Variable Power Supply Revenue (13) x (14)1,335,430$ 1,312,293$ 1,172,283$ 3,464,658$ 3,438,999$ 3,457,266$ 3,515,925$ 13,876,849$
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)2,524,297$ 2,491,638$ 2,682,403$ 7,359,425$ 7,465,928$ 7,442,814$ 7,698,338$ 29,966,505$
17 Non-Residential Revenue Per Customer Received $2,434.23 $2,421.42 $2,557.11 $2,334.84 $2,373.90 $2,386.28 $2,471.38 $2,391.39
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)(128,763)$ (196,417)$ (254,054)$ (315,162)$ (433,226)$ (400,706)$ (579,235)$ (1,728,328)$
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 19 17 2 55 51 50 38 194
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)19,765$ 17,076$ 2,617$ 55,310$ 51,348$ 50,918$ 39,458$ 197,034$
26 Actual Base Rate Revenue Revenue Reports 79,236$ 87,612$ 1,886$ 252,613$ 195,515$ 193,852$ 168,734$ 810,713$
27 Actual Fixed Charge Revenue Revenue Reports 7,848$ 7,225$ 850$ 23,375$ 21,675$ 21,250$ 15,923$ 82,223$
28 Actual Usage (kWhs)Revenue Reports 959,640 1,089,800 5,320 3,160,756 2,328,880 2,374,560 2,054,760 9,918,956
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
30 Variable Power Supply Revenue (28) x (29)23,981$ 27,234$ 118$ 78,987$ 58,199$ 59,340$ 51,333$ 247,859$
31 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.02615$ 0.02615$ 0.02468$ 0.02468$ 0.02468$ 0.02468$ 0.02468$ 0.02468$
32 Fixed Production and Transmission Revenue (30) x (31)25,097$ 28,502$ 131$ 82,663$ 60,907$ 62,102$ 53,730$ 259,403$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)22,309$ 24,651$ 787$ 67,587$ 54,734$ 51,160$ 47,747$ 221,228$
34 Non-Residential Revenue Per Customer Received $1,174.17 $1,450.07 $393.38 $1,228.85 $1,073.21 $1,023.20 $1,256.50 $1,140.35
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)(2,544)$ (7,575)$ 1,830$ (12,277)$ (3,386)$ (242)$ (8,289)$ (24,194)$
37 Total Schedule 21/22 Deferral - Surcharge (Rebate)(18) + (35)(131,307)$ (203,992)$ (252,224)$ (327,439)$ (436,611)$ (400,948)$ (587,524)$ (1,752,522)$
38 Deferral - Revenue Related Expenses Rev Conv Factor 767$ 1,191$ 1,375$ 1,912$ 2,549$ 2,341$ 3,332$ 10,134$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc (2,052)$ (2,333)$ (2,715)$ (664)$ (2,561)$ (4,303)$ (7,099)$ (14,627)$
41 Monthly Schedule 21/22 Deferral Totals (132,592)$ (205,134)$ (253,564)$ (326,192)$ (436,623)$ (402,910)$ (591,291)$ (1,757,016)$ 42
43 Σ((37), (38), (40))(1,298,317)$ (1,503,451)$ (1,757,016)$
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Electric by Schedule Page 11 of 12
Avista Corporation Fixed Cost Adjustment Mechanism
Idaho Jurisdiction
Quarterly Report for4th Quarter 2019Avista Utilities
Electric Fixed Cost Adjustment Mechanism (Idaho)
Non-Residential by Schedule Electric Deferral Scenario (Calendar Year 2019)
AVU-E-19-04 FCA Base - Rates Effective 12/1/2019
1st Quarter 2019 2nd Quarter 2019 3rd Quarter 2019 4th Quarter 2019 2019 YTD
Source Oct-19 Nov-19 Dec-19 Total Total Total Total Total
(a)(b)(l)(m)(n)
Line
ILLUSTRATIVEELECTRIC NON-RESIDENTIAL BY RATE SCHEDULE
Schedule 31/32
1 Total Actual Billed Customers Revenue Reports 1,455 1,423 1,441 4,297 4,315 4,306 4,319 17,237
2 Total Actual Usage (kWhs)Revenue Reports 3,306,935 2,681,898 3,730,153 10,186,974 15,686,017 24,731,864 9,718,985 60,323,839
3 Total Actual Base Rate Revenue Revenue Reports 326,113$ 270,908$ 361,455$ 964,486$ 1,459,755$ 2,237,061$ 958,477$ 5,619,779$
4 Total Actual Fixed Charge Revenue Revenue Reports 16,047$ 20,721$ 15,875$ 47,173$ 47,507$ 47,452$ 52,643$ 194,775$
6 Existing Customers
7 Actual Customers on System During Test Year (1) - (22)1,422 1,387 1,433 4,214 4,224 4,210 4,242 16,890
8 Monthly Fixed Cost Adj. Revenue per Customer Page 3
9 Fixed Cost Adjustment Revenue (7) x (8)312,525$ 160,693$ 239,220$ 721,418$ 969,087$ 1,548,574$ 712,438$ 3,951,517$
11 Actual Base Rate Revenue (3) - (26)317,782$ 260,858$ 359,131$ 935,218$ 1,423,466$ 2,190,450$ 937,771$ 5,486,905$
12 Actual Fixed Charge Revenue (4) - (27)15,691$ 17,959$ 15,787$ 46,224$ 46,518$ 46,396$ 49,437$ 188,575$
13 Actual Usage (kWhs)(2) - (28)3,217,909 2,600,781 3,706,053 9,870,448 15,294,330 24,226,290 9,524,742 58,915,809
14 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
15 Variable Power Supply Revenue (13) x (14)80,416$ 64,994$ 81,978$ 218,334$ 338,311$ 535,886$ 210,687$ 1,303,218$
16 Customer Fixed Cost Adjustment Revenue (11) - (12) -(15)221,675$ 177,906$ 261,366$ 642,331$ 994,742$ 1,538,639$ 660,947$ 3,836,660$
17 Non-Residential Revenue Per Customer Received $155.89 $128.27 $182.39 $152.43 $235.50 $365.47 $155.81 $227.16
18 Existing Customer Deferral - Surcharge (Rebate)(9) - (16)90,850$ (17,213)$ (22,146)$ 79,087$ (25,656)$ 9,935$ 51,491$ 114,857$
21 New Customers
22 Actual Customers New Since Test Year Revenue Reports 33 36 8 83 91 96 77 347
23 Monthly Fixed Cost Adj. Revenue per Customer Page 3
24 Fixed Cost Adjustment Revenue (22) x (23)5,177$ 2,977$ 1,726$ 10,172$ 14,962$ 25,188$ 9,881$ 60,203$
26 Actual Base Rate Revenue Revenue Reports 8,331$ 10,050$ 2,324$ 29,269$ 36,289$ 46,611$ 20,705$ 132,874$
27 Actual Fixed Charge Revenue Revenue Reports 356$ 2,762$ 88$ 949$ 989$ 1,056$ 3,206$ 6,200$
28 Actual Usage (kWhs)Revenue Reports 89,026 81,117 24,100 316,526 391,687 505,574 194,243 1,408,030
29 Load Change Adjustment Rate ($/kWh)Page 1 0.02499$ 0.02499$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$ 0.02212$
30 Variable Power Supply Revenue (28) x (29)2,225$ 2,027$ 533$ 7,910$ 9,788$ 12,634$ 4,785$ 35,118$
31 Fixed Production and Transmission Rate per kWh Page 1 wtd avg 0.01860$ 0.01860$ 0.01860$ 0.01860$ 0.01860$ 0.01860$ 0.01860$ 0.01860$
32 Fixed Production and Transmission Revenue (30) x (31)1,656$ 1,509$ 448$ 5,887$ 7,285$ 9,403$ 3,613$ 26,188$
33 Customer Fixed Cost Adjustment Revenue (26) - (27) - (30) - (32)4,094$ 3,752$ 1,255$ 14,523$ 18,227$ 23,518$ 9,101$ 65,369$
34 Non-Residential Revenue Per Customer Received $124.07 $104.22 $156.86 $174.97 $200.29 $244.98 $118.20 $188.38
35 New Customer Deferral - Surcharge (Rebate)(9) - (33)1,083$ (775)$ 472$ (4,351)$ (3,265)$ 1,670$ 780$ (5,166)$
37 Total Schedule 31/32 Deferral - Surcharge (Rebate)(18) + (35)91,932$ (17,987)$ (21,674)$ 74,736$ (28,920)$ 11,605$ 52,271$ 109,691$
38 Deferral - Revenue Related Expenses Rev Conv Factor (537)$ 105$ 118$ (436)$ 169$ (68)$ (314)$ (649)$
39 Customer Deposit Rate 2.00%2.00%2.00%
40 Interest on Deferral Avg Balance Calc 172$ 234$ 201$ 46$ 290$ 267$ 608$ 1,210$
41 Monthly Schedule 31/32 Deferral Totals 91,568$ (17,648)$ (21,355)$ 74,345$ (28,462)$ 11,804$ 52,565$ 110,252$ 42
43 Σ((37), (38), (40))149,255$ 131,607$ 110,252$
44 Total Cumulative Non-Residential Deferral if
calculated by Schedule line (43) +Sch 31/32 line (43)(1,610,647)$ (2,060,871)$ (2,390,832)$
ID Fixed Cost Adjustment Report Q4 2019.xlsx / Electric by Schedule Page 12 of 12