20170801Ehrbar Workpapers.pdf

i-iIf:ItvED
il ',li; - I ll.l! l0: 2h
2017 Idaho PCA
Case No. AVU-E-L7--1I
Avista Corporation
Workpapers
Patrick D. Ehrbar
@
o
ir,o)(U(L
}RSSNSSERSa.!\crlqn\\NN(\<fSfNONttE SE 5Ig E E 9l so+ c (l)l4"odl
A: H,e;61
3oYOOcf\= = OJ 6td = c o ol ^,! * E E EI P, (!6o_dl
=9Ets
LI-o =l0,, olP -l^3 *tl -'
E EI g
,Y ol
:zl
oslNoqo
{/}
$qs3
cYi
6'P\s5E
ci
oOFlror\
Flo€d
<t>
O)l/to
O)sfr{
{r>
ft1@
Fl
o)sto(o
dr\or+NN(oFIN+(Og1(ilN(OOsf@6t-l-
NFI
{t <tt <r> (J} <r} <t> <r>
N.nr-{@OIO(oNO)NIONl\OooFoNtJ)t\oi F.' ci d oi ,ri cric)(n|J1NdFl
<,r> <r> {> <l> 1r} 1rt lrt
(.of\Nln(O@O)+NN<fI\NQco6rolnNo)sfooorFol€dNNsl0OOlLFlFl (O rO fr1 d)
F{
Eooooo
(L
ootxU'xooo-oo_fz
o
=(5
-oc
UJ
o0-o
F.
oN
6t_{o(\
dm
C'-oEo)
o.o)t/l
Nt-.,|oN
t-l
o-oo
(Jo
!o
oo.
-cco
E
o)2o3
o-c
o
(oI(u
o
!ooJ
(o!Eo)
ll,()
tiI
o
Fl
^t^Nlddlou.)loovl .t(.c,
t:^t^Nl(r')F{lNolNolooloels
*l*
1r\
r\t-lo(f)
C')
J
-c
oo
oo.c!
=EL^'- fi")q,o9rE(o(! Fi(!uJ6l
-l!u>=<o.bodz
-o)96co=ou XsfEo.,.eod>eEEi#sgl r t U c Isl 9.o i 5rOl EoY.l-O,61 4!J-6a; I 6 f L
91 6bd=9ol F(JEvo-
6'o(o
(Y)(Y]
ciz
o!o
r/io
(OrlU
l
0., sEeg.-oEEo-x3 fiOo- ; 0.,9EEo-o-E
g.E
.gt qu g Est H gs_'Efle 6pE3H&gn<
E E 6 s g.=:
pEgsSsSE
Est
8_ EIO> oJlj_ t,/)t
1r><l>
0.1 qt
=olr €l o-c ll3zl
frHl(J FllEtrI
631o_ Fl
38114(Juutl
=fBEl:rdEtlSo,rulF-^Ul
=6EEIu'l
-UloFld. <.1a- El*alOul
FEI
EEI
oslNoqo
{/}
NNNO)r=iRft3i
Fl (\ '- ft1 <t
OJc
=
GoaE=d-v
oo
oooo99
NmsllndFlFlFlo,35F{(\(ntu1 (ONocilzl
u
d
:l
aNrg
dda
x
-, s
Fr g1q
ilE
>t
x
itEflo
-a
irE
El d
-x
EI EdY3l .
-a
9t 3
*13zl
-a
9r EUdot
-x9t g
3l d
x
ors5,1 9
et
d.i
o'd
ddddi+oioi
<odoNdd
d
d
d
I
B
I
ilc
=l
x
nl 3
:l
?]
=l
rl
tl
>l
il
8l
nl
3l
'i
E
o
o
o
o
E8
6
!r{:
H
H
il
ol
il
alzl
nl
il
.id
! n99
gxtt
:.sbbEESI
9;99
!
€
6r:x
.Ps
<:6Ptg
<:
a
t
F
I
T
!
H5
ia<a
.!
t
q
z
-aqg
Jd.ijjIui
ddddd.idts6iooo6(-@-a-a€-6-@-
ioo'+!djjj
diddddd
460FN@C;.{'d.idoo'd
3cE. EEiie ,98.E8$! EE^a!dn ;;:o !- I I9EE Fn E E i
S#E;EEg
MSHB$Hh
!
g
<:
I
t
3
!
U
od
e
!
o
2-F
za
9
2
To
F.e-Eis
€ =rE
$t $EiQ<:c
3
s. i
dgtr t.E€ Fn E:4 E.? I,I+.P;E
zi
zt
!-
3
t
!
.9
.E
F
z
6a
=o
Ez
=8n8o'j
d
$d
dd,ici.id,ia-N-.-qo-e-d
dddqisiriri
e6-6ryqc-o
i8
6NU66lA
dd.i+rioid
^a
d
8;B58He
q8.
.i
d
t
q
n
x
*
x
.t
-*
trd
i
o.
I
8
a6
di
I
x
x
En
IR
x
6
oA I
g8s
3t8
j
d ddiltd
FO<ts60i
d doiddd
i ddddd+- q@-\q.-
+ otsuNo
d ddd;d6 its€6nts tNoii
@- (N-iF-r-N ooa6N
PH
SH
.i
q. ^1
d
PS{si
€.
N*
N
3
I
a
ui
x
6
s
Vi
x
!
a6aE8S
di
t
d
I r
!
8grd
a
d
q
z
,!
!
3
$
I
:
i
+
iDooc
60do@@6@o@@<<@*o<FdNo@H@6H606
-d.idi,io'duiriddi.iq<6imm<tsd@@@
E 6- ol o- @- o- rl \ @. fll {..1FO+On6FOSSdON<N<6OOHt oidi
ddd<Fo6NmdO dNdN<N@660d6icoooNQui6iddiFi+diuiuidFo606hNmNtsO@oh6@[e-mail] .,ioi,i raqFN + 6N i
od<<domo40$oNooNd{dN{s @doo@60qd<ididririuiddFa+F66d600<EO 6 6 6 @ i 4 0 0 0 d,N6iN@
@@@o<om@io6ooooi@h6r@@.1 o! ol N. N- 6. o- \ ur "1 or6N6@iONO6dNmr600N@ooNmdN
-o<6N@NNO@OO!djjoi joo'ra ri@
N6NN@HONtsdtshNH6dMN@NNNSN@d6doeviuididioin]doi.irjd6@OF6mNON66N4<OH
=uiuijj idui di-Nd 6 66 NN
6<66000N6dNmmrdtsHo@@@@
=666 oN6d@<od
-olo-F-@[e-mail]6q€@4doNts{6 oN
Hd@@<md@o@ooN<o6{4N@Oq6d60NO60@HOc!+dui.i.iciddtd+di oc+o:o-o-qq@qo.{-do6.,6 0 H 6 N O m 66N
+@N66HONOCO+NN6N6F6@+@\o-o1ryo-ol@^F-o-@.\aod<m@6Nh@o6
!N@mooDNmJO@.! ui oo' .i .i .i di di ri
=9^ 6 om R
@Ndcstso90{H66NNddN+<NN60d4mooFo@oF^iddridjsi.nridd 66Ni> ol r- t- F- ts 6. @- o- - o.._l0N6dmdoodNzdN66N@
6006N60d<60o$6do@o6h46h666dNNO606iri++.iui.i<tr.'d.iFOFO60NmdtsOOo@o60No@
6@- 4 6m R
o)o
@'
q
N
oNad
ts
NNHO6HO<Nd666000066000NO66mFOOO66ailcicirir;ir-'^idid+-dN6N666@F66_<om6Oo$OHO@
E9^ { 60 R
\o<o<No<6No'ioootsi600+No6 4 @ @ + O d N 6 0.q.icidicididduidioi@<[e-mail] idd .i
o@oFNtsFOtsOOo66<HOmoI.1qe\ol@-{-$-6-€.N666dHNts
=6N66mFNsHNo;.1{-o-@-@olN-<-Nodl=N6NON<m@166 0dN
DoooN+ddoN6
uo o I o o @ o @ N d
acoo6ndo6@<N660@[e-mail] .iail: i@N 6 0m
<@dc6mH@60@d6Nd6N66H6@ul ol @- F- N- .1 @- ul.1 ol qtsoNoNN@t@<6md6co@@iiddNFe {- u1 .'1 @- @ o- @- 6- N o- !'l
90e6dH@odoo:- o mN B
!oo<do6omoN'iooF{o<dd@@
= 6. \ o-.1 6- o. @-.1 \ oI
<tsNNtsOHdOOo@oNo@Ho60jjji doo'oo' *.oo @ o6
ri
cd66HNX_oooooooooo!oeoooooooo;
dHHddNOOddX-odHNNdd6m< doooooooooo!ogooooe6go#
o
(
3
I
ootoB
€
U
Oco
FoN
o
dz
o
o
@
f
i
I
.E,
o
;o
eo
o!o
o)o
o)
G
g
i
Lo<mrus'.@m<6HcoN600l6+666
ON6H6j+' @'
N..1
do
E
=
idg
EI
!
-qI
!3E
l
AVISTA UTILITIES
Settlement Revenue Conversion Factor
ldaho - Electric System
TWELVE MONTHS ENDED DECEMBER 3T,2OL5
Line
No.Description
1 Revenues
Expenses:
Uncollectibles
Commission Fees
ldaho lncome Tax
Total Expenses
Net Operating lncome Before FIT
Federal lncome Tax @ 35%
REVEN U E CONVERSION FACTOR
2015 GRC - Case No. AVU-E-16-03 I Order No. 33682
2
Factor
1.000000
0.004847
0.001877
0.050055
0.056789
0.94327r
0.330L24
0.61309
Factor -
Excluding
lncome Tax
1.000000
0.004847
0.001877
0.006724
3
4
5
6
7
8
0.993276
2017 lD PCA - Ehrbar Workpapers.xlsx Conversion Factor Page: 4 of 8
Bill Determinants
2017 ldaho Annual PCA Filing
Present
(Effective
0L.01.20L7)S s.7s Ss o.o8s26 ss o.oss11 s
Proposed
Basic Charge
Block 1
Block 2
5.75
0.08303
0.09288
Present Proposed
Bill
5.75 s
s1.16 s
Basic Charge
Block L
Block 2
Total Bill
Bill
s
5
5.75
49.82
28.79
600
31029.48
84.35 910 Average Usage
TotalBilllmpact S (2.03) -2.3s%
86.39
2017 lD PCA - Ehrbar Workpapers.xlsx Bill lmpact Page: 5 of8
@
oo
iDoG(!
e6E
EfU)
oo
U'ooEoGc0
Ie
8_(oto3
6€-uJ
(j(Lo
r
oN
1fl
6
@
o
@
oooEEooFF
q
qI
!Eo
o
o
o
o
,EE.
Eo
N
6l
3
1:llfl
F- 3-
j
o
ooa,to
=o6z
E!o
o
oc
!z
QtsONFiQ6Od@6FOi6H6hoo$$90$ddN660SO406NOOddNN.jjj
oooooo400
o.u
=6UUq:
il.obEEsOQ
I3si9
. 9 U O 9U 9 U U! d d I :d d d LS .: JE E.: :. ; Lb g gi Fg g g g
Gqc E <E{rED<E<;<E<* E SESsSrgBgfrgBg<6EOE=6^Y R EREIR:EREREREE 6 L 6 L !6 = L6 L6 L6 L- d OHOoT,YOiOHOiO
i c o c oi c o o c o c o c o! oooodo_ooooooooF P - u - t y =- E FEF3E(jO9OEO9F! o ioi-o.=O=oiOi€ E EE3EEP3E.]E.]E.]
ooo o 6 6 6 0 0 0 0 0 0 0 0 0000006060000q66 0 6 6 q q 6 6 q 6 6 6 6 q66AA66q666qq
lf 3 3I I f I 3 f I I I f,:) f llllf lllf lll
d H ddNmoom++60@@H O OOOOOOOOOOOOO@ N FtsFFtstsFFFtsNNNHdddHHdHHHHHdddo o ooooooooooooodNNdNNNdNNNdNdN
a _ __6 0 0 0 0 z 6 6600000000000
F F FFFFFFFFFFFFF UTUTU!U
coe
!-o<Q
*i o ooooooooooooox66qqqqq6qq66666:z l lf lf lllf 3>f,f,3
:- o oooooooooo600o9 a <
=E o aoaoooo6OooOO
== F FtsNNFNNNNNNtsNr'- d H d H d d H d d d d d d du* o 0000000000000<;NNNNdNdNdddNNN
- = I9999999999999' i d cdddddddddodd9-3 o ooooooooooooo9Y E EEEEESEEEEEEE!2; @ 6@666@6@6@@@6z+ I +$*$$$$$sq<ss
@ F tsFFFtsNFFFNNNNdddddddddddddHdo o oooooooooooood N NNdNdNdddNddd
H d H@6HHHHOAdHOOo o oNd6006060666\\\d i HNNmo6m+{o6@@
o o 4o60000000000o d ddddddddddd_ddd c' ci ci ci ci ci ci ci ci ci ci d ci ciTUUUOUUU4UU6 d ddci6dddqiqjdqjdd6 @ @@@6@60@6@6@6o6666666mO6660mNNNNNNNNNNdNNNN@ @ @@@@@@a@@aa@@HHddddd.i .i ..i .i .i .i .i .i .j .j ..'i .i .i .i .io o oooooooooooooo o ooooooooooooo
F @ F@O6 d +@+d6N6@
Nd6d@d66d{N
o 4 000
oo<@966@@F@- n \ @\NOds+dFO+NO@
Io
o.6<@o,^ oEdRE
coo6
966r:u
@aoo
FF
60
ffoo
dd
@@
oo
ddooT;oo@@
@@oa
NN
ci ci--60
dd@@
@@
.j.joooo
6<edNOtsdo.6
Ud
o
E<-
REgP.us
cOLoo I
90bE=BYaZ
@@@
ooa
FFF
ooo
lf:ooo
@@@
ooo
u99
oooTlTooo@@6
@6@
ooo
ooH
600ci ci ci---ooo
ddd@@6
@@@nnn
oooooo
dosJ
-E $s $ $ $*B:S: : :i o: o o oE S.9 2 2 g.E <;; <; < E <e uUo Eo 6@ @e EE & E & E &EER E R E R Eb FE E 3 b 3 b@u c o c o E oOts o O o O o O!6t p
dr--.o d 9 d I d!z d ! o t d !E;E 3 E E E.]
Eg
EEEEEEgEEERRR R R R R R
6!
ETs,q__vo66 6 6 6 0 0
E 9rrh E E E E bESssssssss
ooo o o o o 6666 q q @ A 6lf I f I I I f
ooo 6 0 0 0 0Fts@ 6 6 0 0 0ooo o 6 0 d d@@@ @ @ @ @ oHdd d i H d Hooo o Q o o oNdN d N N N d
uuo o u o o oddd e c d d oooo o o o o oiif T f T: Tooo o o o o a@@@ @ @ @ @ 6<<a + a < < <
@@@ @ @ @ Q OHHi d d d d dooo o o o o oNdN d N N N d
idd d o o d d660 6 0 0 0 0Nr@ @ 6 6 0 0Hd
r3(J<Edfo
C
oIg
:N<6696FFO! + j j060:o{
o
o644
IUEoI
o
Eoz
oa
3o
oooot,E
IoItsr
to.Eot!Eot,
q
=og
agg
5u
qcc e q q c qoo6 6 0 0 0 0--- -: - - -660 0 0 a o ogUU Uddqi d d d a d@@@ @ @ @ o @006 0 6 0 0 6NdN N N N d d@@@ @ @ @ o o
.i .i .i .i ..i .j .i ..iooo o o o o oooo o o o o o
@
oN
tioo(Ifllfl 11
N
d)oNN
o@9d$NdFs@d6$ONHd
ONN6HO 6H6<6dNddi
$ q900@d ooooo+- ${66.1@N6d
@ r 6 @dm d @ 6@o r r iiui <t + FidN Q N d4
@ooo' F.'{-@
6N+666666N@Ao6@6H@uirauidoi.i6t$so6
!o
a
6
'u
Eo
E
ooFF
ts!oo
.9
,E
o
E
@z
o
tsoE
!!o
o
o;oz
oos
o
g
o
'=
'f,.o6
oooo
c_ c_ c_ c_s9s9sansEd i c i 6 i= 6 i6-6-6-:1i6.P&:&5tE5t\p\P\! -\!6666@6V@o
+o+o+oL+o<.E{E<E6<.EN-N-N-SN-tgtsbgitgcococoEco.9t.eb.et9.et
N!iN!
bEbEbEEbEETETETSE=<o<o<uF<u
a
o&
Goo
o o 9-9 E-g Ecc =o/6ioo x@u6-9P@ oooin6969: Y u u udiaia
^ = C C C ^\P\P+n-!oNE939BUU666@ir$9tllEES*BSSSESE
==O666Wr=r=F ES $ S S E E E E T
aiai - -..9.9i.9'brtsoooa:-tsOtsO!! = N! Ne
"9EEEE#EFES<<gg9_e;E!E!
=3E!tcF&did
oooooo999999g E-g q-g gg Eg g! gEI;I;lil6J6J@i@i@-6i@-6-s€str&3&9tPt\!\!66646666@oO4;E;E;P;E;E.E+o+o+o+@<o{o{E<E{E{E<E{EN=F=F=N=F=F=e 6s 6otO:otototo=cocococococoe!€!8!€!.e!e!6OEO6OEOAoiEO
!o!o!o!@:o:o
E=tr=E=EfE=c=<u<o<u<u<u<9
ooo6000006q666A66A
ooooo60ao
NN6666000ooooooddd@@@@@@o@odHHHdddddoooooooooNNdNNNdNd
uouou99994ddddddddoooooooooTTTTTiiTioooooaaoa@6@6@@6@@+<+c+<+<+dNo660+++@@Hi<<FFF66@@@@@@@NNNNdNdNd$t{$t${q{
oooooooooooo oooooo60000 000000000q6666q666q6@ q666qq6qqq6 466666666):)lf>llfff,fl ll:)fflf,ftr3f, 3fSflll)f
NN@@OOOOOooooooddd@@@@@@@@@HiHiiHHdHoooooQooQdNdNNNdNN
NNN@OQQiiNNoooooHiidii6@6@@@@@@@@iHdddddddddaaoooooooooNNNdNdNNNNN
m6++66@@oooooo600aooNNNNNNtsFFTTTdHHdddiddddHooooooooooooNNNNNNNdNdNN
FFFFFFFFFFFFFFFFFFFFF---*j
a___oooooooooooo 2o600000006 600000000
ao
EEfo
ootU)
ooc66coxI
oo6q{o
=soct!
O(L
o
N
oN
FFFFFFFFFFF
to
o
o
' O6OOOOOAOOa6666q644qoorff,flllff)E---.90000000000EssooooidNNtrooaoHHHHdi
=@@@66@606@-qdHHvoooooooooo
oNNNddNddddEUUUUUUUUOUI ddd4dd4dGdSooeooooooo96o6dd6d6dd!2@6@@@O6@66z+<++<+{{++
dNNOm++++h6666i+NNOOm6hh6@@@aFNtstsdNNNddNNNdNq$ssssts$sq
oo6060600000q6666qq66qqqffff,llflf=flddddd66dadaamoe+660@oo6000600000NNNNNtsNNFFFTddHHddddHHddooo600000000NddNdNNdNddN
OUUOUUUUOOOUdr44cddd4dLdoe6oeeqeoooo
oooooooooooo666666@@6@@@ssssssssssssFNNNtstsNTtstsFNdHddHdidddHioooooooaooooNNNNNNNNNNdN
Hd6dHdooddoo66dd66660000 \\\\ddNN66+<66@@
ooo60000660eeeeeeggeeeciddcicicicicicicic;
ui ui ui ui ui ui vi ui t'i ui ri@@66Q&@666@66666666666NddNNNNdNNN66@@6@@6@[e-mail]oooooooooo
oooooooooci c' ci c' ci ci ci ci ci---------ooooooooo
NNNNNNNNN@@@@@@@@6600000000dNdNNNdNd@6@@6@@@@HidiiHiid..i.i.i.i.i.i.i.i.jooooooooooooaoaaoa
600600000600oooooo600006
600006000000gUUUUTUUUUUU
6h666606666066666@€€@@6@mod6060mNNdNNNddNddN66666666660@dddHddHddHdi
dHddHdHdddddooooooooooao660060000000
a
oo
idootL
caE
E
.oE
Eao
ooEU)oocoEd)
I
9.odoo
o
=oo4t!
oo-o
NoN
tl
0).qE()
]JA(,
I
rdoN
j
d7F)
]JU)
(U
t{(U
]J
H
o
(d
o..{
]J
0
riloN
j
o
atsl
]Jd
oo
6Jdm
Eo
]JdN.i
!lroE{
Ul
.i
.i
rd
Ec)d
o6
N
f-
*0 **
rd
N
]Jo(u!op
H
!t/)otlot)
H
r
N
rr{
o
o
I
d
e
@
@
rN
r
d
rr-{oN
(u
Ff
I\odoN
.-.t)fl
o.r{
]J
N$
.;.oo
r{v
tr
qf
o
od
oUHdr-ldrmJo0)NrJ (d-.qo0)md
idoN q)oc
,brb0J!
'OfqadoOUNC6>.n;dAA
-oUairdm!o!lOHq
{^
rrloN
dm
o
F)
]J6
oU
ddd!q
A6trt{otll
0)A
r@gdmo
orrNF-s
l]o.4!a
o/
rdtllr()q
oo
oao
0)lrA
Eotlq
0.)U
didm
GdoN
j
r-i7F)
o]J
N
6
o
r'{