20190610Knox Exhibit 11 Schedule 2.pdf

o I ELECTRIC COST OF SERVICE
2 A cost of service study is an engineering-economic study, which apportions the revenue,
3 expenses, and rate base associated with providing electric service to designated groups of
4 customers. It indicates whether the revenue provided by customers recovers the cost to serve those
5 customers. The study results are used as a guide in determining the appropriate rate spread among
6 the groups of customers.
7 As shown in the flow chart below, there are three basic steps involved in a cost of service
8 study: functionalization, classification,andallocation.
9 First, the expenses and rate base associated with the electric system under study are
l0 assigned to functional categories. The FERC uniform system of accounts provides the basic
I I segregation into production, transmission, and distribution. Traditionally, customer accounting,
12 customer information, and sales expenses are included in the distribution function, and
l3 administrative and general expenses and general plant rate base are allocated to all functions. This
14 study includes a separate functional category for common costs. Administrative and general costs
l5 that cannot be directly assigned to the other functions have been placed in this category.
16 Second, the expenses and rate base items that cannot be directly assigned to customer
17 groups are classified into three primary cost components: energy, demand (capacity), or customer-
18 related. Energy-related costs are allocated based on each rate schedule's share of commodity
l9 consumption. Demand-related costs are allocated to rate schedules on the basis of each schedule's
20 contribution to peak demand. Customer-related items are allocated to rate schedules based on the
2l number of customers within each schedule. The number of customers may be weighted by
22 appropriate factors such as relative cost of metering equipment. In addition to these three cost
23 components, anyrevenue-related expense is allocated based on the proportion of revenues byrate
24 schedule.
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Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p. I of9
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Functionalization
Classification
of
Pro Forma Resulfs of Operations by Customer Group
* Customer classes shown in this flowchart are illustratire and may not match the Company's actual rate schedules.
Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p.2of 9
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Pro Forma
Results of
Operations
CommonProduction
Distribution and
Customer
Relations
Transmission
Energy /
Commodity
Related
Demand /
Capacity Related
Customer
Related
Allocation
of
Num
Residential Small General Large
General
Stret & Area
Lights
Extra Large
General *Pumping
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o The final step is allocation of the costs to the various rate schedules utilizing the allocation
factors selected for each specific cost item. These factors are derived from usage and customer
information associated with the test period results of operations.
BASE CASE COST OF SERVICE STUDY
Production Classification (Load Factor Peak Credit)
This study utilizes a Peak Credit methodology to classify production costs into demand and
energy classifications. The Peak Credit method acknowledges that energy production costs contain
both capacity and energy components as they provide energy throughout the year as well as
capacity during system peaks. The peak credit ratio (the proportion of total production cost that is
capacity related) is determined using the electric system load factor inherent in the test year. The
share of production costs attributable to demand is one minus the load factorl which is 39.52%o for
the 2018 test year. The same classification ratio is applied to all production costs.
Production Allocation
Production demand-related costs are allocated to the customer classes by class contribution
to the average of the twelve monthly system coincident peak loads. Although the Company is
usually a winter peaking utility, it experiences high summer peaks and careful management of
capacity requirements is required throughout the year. The use of the average of twelve monthly
peaks recognizes that customer capacity needs are not limited to the heating season. Energy-
related costs are allocated to class by pro forma annual kilowatt-hour sales adjusted for losses to
refl ect generation level consumption.
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Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p.3 of9
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I I - laverage MW- peak MW)
I Transmission Classi{ication and Allocation
2 Transmission costs are classified as 100% demand-related due in part to the fact that the
: facilities are designed to meet system peak loads. These costs are then allocated to the customer
4 classes by class contribution to the average of the twelve monthly system coincident peak loads
5 (l2CP). The use of the average of twelve monthly peaks recognizes that customer capacity needs
6 are not limited to the heating season.
7 Distribution Facilities Classification (Basic Customer)
s The Basic Customer method considers only services and meters and directly assigned Street
I Lighting apparatus (FERC Accounts 369, 370, and 373 respectively) to be customer-related
l0 distribution plant. All other distribution plant is then considered demand-related.
I I Customer Relations Distribution Cost Classification
12 Customer service, customer information and sales expenses are the core of the customer
t3 relations functional unit which is included with the distribution cost category. For the most part
14 they are classified as customer-related. Exceptions are sales expenses which are classified as
l5 energy-related and uncollectible accounts expense which is considered separately as a revenue
l6 conversion item. Demand Side Management expenses (if any) recorded in Account 908 would be
17 considered separately from the other customer information costs.
l8 Any demand side management investment and amortization included in base rates would be
19 classified implicitly to demand and energy by the sum of production plant in service, then allocated
20 to rate schedules by coincident peak demand and energy consumption, respectively. At this point
21 in time, the Company's demand side management investments in base rates have been fully
22 amortized except for some minor outstanding loan balances that will remain on the books until
23 satisfied. All current demand side management costs are managed through the Schedule 91 Public
24 Purpose Tariff Rider balancing account which is not included in this cost study.
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Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p.4 of9
o Distribution Cost Allocation
Distribution demand-related costs, which cannot be directly assigned, are allocated to
customer class by the average of the twelve monthly non-coincident peaks for each class.
Distribution facilities that serve only secondary voltage customers are either allocated by the non-
coincident peaks of secondary voltage customers (excludes demand from customers receiving
service at primary voltage)2, or by the average number of secondary voltage customers. This
includes secondary voltage overhead or underground conductors and devices, line transforrners,
and service lines to the customer's premises. The costs of specific substations and related primary
voltage distribution facilities are directly assigned to Extra Large General Service customers
(Schedule 25 and 25P) based on their load ratio share of the substation capacity from which they
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I I receive service
Most customer costs are allocated by average number of customers. Weighted customer
allocators have been developed using typical current cost of meters, estimated meter reading time,
and direct assignment of billing costs for hand-billed customers. Street and area light customers
(Schedules 41 - 49) are excluded from metering and meter reading expenses as their service is not
metered.
Administrative and General Costs
Administrative and general costs which are directly associated with production,
transmission, distribution, or customer relations functions are directly assigned to those functions
and allocated to customer class by the relevant plant or number of customers. The remainder of
administrative and general costs are considered common costs, and have been left in their own
functional category. These common costs are classified by the implicit relationship of energy,
2 Customers taking service below I I kV are secondary voltage customers, customers taking service at greater than I I kV
are primary voltage customers.
Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p.5 of9
20
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I demand and customer within the four-factor allocator applied to them. The four-factor allocator
2 consists of a 25Yo weighting of each of the following: 1) operating & maintenance expenses
3 excluding resource costs, labor expenses, and administrative and general expenses; 2) operating
4 and maintenance labor expenses excluding administrative and general labor expenses; 3) net
5 production, transmission, and distribution plant; and 4) number of customers.
6 Revenue Conversion Items
7 In this study, uncollectible accounts and commission fees have been classified as revenue-
8 related and are allocated by pro forma revenue. These items vary with revenue and are included in
9 the calculation of the revenue conversion factor. Income tax expense items are allocated to
l0 schedules by net income before income tax adjusted by interest expense.
ll Forthe functional summaries on pages 2 and3 of the cost of service study, these items are
12 assigned to component cost categories. The revenue-related expense items have been reduced to a
l3 percent of all other costs and loaded onto each cost category by that ratio. Similarly, income tax
14 items have been reduced to a percent of net income before tax then assigned to cost categories by
l5 relative rate base (as is net income).
16 The following matrix outlines the methodology applied in the Company Base Case cost of
17 service study.
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Exhibit No. I I
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 2,p.6 of9
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