20190610Knox Exhibit 11 Schedule 3.pdf

o
Summst
Scenario: AVU-E-19-04 Company Base Case
Load Factor Peak Credit
Transmission By Demand 12 CP(b) (c) (d) (e)
AVISTA UTILITIES
Cost of Service Basrc Summary
For the Turelve Months Ended December 31, 2018
(0
System
Total
502,822pN
279,5$,0m
602,384,000
1 01 ,228,000
141,9'12,000
(s)
Residential
Service
Sch 1
2M,320,223
120,949,01 1
313,111,220
53,297,758
79,669,030
(h)
General
Service
Sch 1 1-'12
61,920,275
33,727,895
89,859,161
1 3,881,1 93
20,1 90,071
(D
Large Gen
Service
Sch21-22
1 06,350,028
s9,940,339
127,723,806
1 6,448,896
21 ,419,830
(j)
Extra Large
Gen Service
Sch 25
ldaho Jurisdiction
Electric Utility
(k)
Extra Large
Service CP
Sch 25P
69,866,796
35,314,736
2,893,213
8,471,237
8,935,322
(r)
Pumping
Service
Sch 31 -32
9,543,509
4,522,147
22,638,6U
1,979,040
2,962,893
(m)
Street &
Area Lights
Sch 4149
Filed
06/1 0/19
1,428,337
354,951
26,923,1 05
660,484
1,256,145
Description
Plant ln Service
1 Production Plant
2 Transmission Plant3 Distribution Plant4 lntangible Plant5 General Plant6 Total Plant ln Service
Accum Depreciation7 Production Plant8 Transmission Plant9 Diskibution Plant'10 lntangible Plant
1 1 General Plant12 Total Accumulated Depreciation
13 Net Plant
14 Accumulated Deferred FIT
15 Miscellaneous Rate Base16 Total Rate Base
17 Revenue From Retail Rates
1B 0ther Operating Revenues19 Total Revenues
operating Expenses20 Production Expenses21 TransmissionExpenses22 DistributionExpenses23 Customer Accounting Expenses24 Customer lnformation Expenses25 Sales Expenses26 Admin & General Expenses27 Total 0&M Expenses
28 Taxes Other Than lncome Taxes29 Other lncome Related ltems
Depreciation Expense30 Production Plant Depreciation31 TransmissionPlantDepreciation32 DistributionPlantDepreciation33 General Plant Depreciation34 AmorlizationExpense35 Total Depreciation Expense
36 lncome Tax37 Total Operating Expenses
38 Net lncome
39 Rate of Retum40 Return Ratio41 lnterest Expense42 Revenue Related Operating Expenses
49392,832
24,743,920
19,2U,862
6,489,393
7,478,710
1,627,899,000 771,U7,242 2'19,578,595 331,882,899 107,339,716 125,481,303 41,U6,223 30,623,022
(21 1,408,000)
(77,602,000)
(230,41 5,000)
(28,995,000)
(49,660,000)
(85,905,01 2)
(33,574,61 8)
(122,3s9,312],
(1 5,651 ,61 5)
(27,878,996)
(26,033,947)
(9,362,633)
(35,014,376)
(4,035,987)
(7,065,21 6)
(44,714,127)
(16,639,028)
(47,1 55,164)
(4,598,511)
(7,495,552)
(20,766,871 )
(6,868,743)
(6,308,075)
(1,727 ,037)
(2,617,064)
(29,375,006)
(9,803,1 29)
(722,005]|
(2,1 79,1 60)
(3,126,783)
(4,012,502)
(1,255,317)
(8,532,248)
(585,384)
(1,036,820)
(600,534)
(98,532)
(10,323,819)
(21 7,306)
(439,569)
(598,080,000) (285,369,553) (81,512,159) (120,602,381) (38,287,790) (45,206,084) (15,422,272) (11,679,761)
1 ,029,819,000
(209,725,000)
1 6,726,000
485,977,689
(98,809,163)
7,835,567
69,051,926
(14,043,056)
1,009,880
80,275,219
(1 6,545,054)
1,045,509
26,223,951
(5,338,573)
485,514
1 8,943,260
(3,865,646)
433,123
138,066,436 211,280,518
(28,209,212) (42,914,296\
2,282,439 3,633,967
836,820,000 395,004,093 112,139,663 172,000,189 56,018,750 U,775,674 2137A,892 15,510,738
252,896,000
27,492pN
113,021,000 38,602,000 51,205,000
11,il1,129 3,431,032 5,829,292
1 7,867,000
2,510,497
22,781,000
3,467,873
5,784,000
549,625
3,636,000
1 62,553o280,388,000 124,562,129 42,033,032 57 ,0U,292 203n,497 26,248,873 6,333,625 3,798,553
93,350,000
1 0,556,000
1 1,698,000
4,712,N0
663,000
0
26,21 3,000
37,932,495
4,567,069
6,147,711
3,526,427
541,01 1
0
14,422,138
1 1,495,634
1,273,575
1,856,887
79,353
108,435
0
3,727,056
19,7M,114
2,2633il
2,530,813
1 85,186
5,516
0
4,126,791
9,1 69,887
9U,337
469,U2
99,089
(q
0
1,414,923
12,970,923
1,333,494
107,325
72,offi
E
0
1,681,985
1,771,773
170,758
456,370
59,277
7,130
0
564,397
265,174
13,403
129,252
1 5,582
848
0
275,710
147J92p00 67,'136,851 19,215,939 28,855,785 12,087,933 16,165,818 3,029,7M 699,970
1 3,555,000
941,000
12,360,000
5,678,000
16,439,000
6,678,000
1 1,840,000
6,003,161
795,350
5,022,449
2,456,595
8,634,393
3,749,012
5,612,715
1,762319
40,283
1,522,079
685,047
2,613,149
950,091
1,582,471
2,875,959
59,145
2,614,218
1,217,448
3,305,242
1,007,960
2,340,951
1,055,747
15,359
1,214,138
502,574
493,697
351,928
824,609
1,U2,403
14,923
1,717 ,414
717,277
68,311
420,472
'1,020,716
321,U7
8,321
2U,592
91,849
61 6,035
139,426
280,338
194,064
7,619
35,'110
7,209
708,173
59,111
178,200
52,995,000 25,475JM 7,352,837 10,485,819 3,386,946 3,944,191
6,459,000 2,187,143 1,579,340 1,511,673 349,058 455,222
221,142,000 101,s97,669 29,950,719 43,788,379 16,895,043 21,922,557
7.09o/o
1.00
21,757 p00
1,403,000
5.81o/o
0.82
1 0,269,955
627,011
10.770/o
2,91 5,588
214,1il
7.70o/o
1.09
4,471,939
2Up72
6.220/"
0.88
1,456,466
99,1 21
6,68%
0.94
1 ,684,143
1 26,383
1,362,239
1 55,255
4,876,867
6.82%
0.96
555,635
32,088
987,804
221,310
2,110,766
10.88%
1.il
403,273
20J72
59,246,000 22,9U,459 12,082,313 13,245,912 3,482,453 4,326,317 1,456,758 1,687,787
Exhibit No. 11
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 3, p. 1 of 4
o
Summst AVISTA UTILITIES
Scenario: AVU-E-19-04 Company Base Case Revenue to Cost by Functional Component Summary
Load Factor Peak Credit For the Twelve Months Ended December 31, 2018
Transmission By Demand 12 CP(b) (c) (d) (e) (0 (s) (h) (i) (r)
Residential General Large Gen Extra LargeSystem Service Service Service Gen ServiceDescription Total Sch'l Sch 11-12 Sch21-22 Sch 25
Functional Cost Components at Current Return by ScheduleProduction 115,442,938 45,529,715 15,522,U8 24,825,326 11,118,160Transmission 27,785,739 11,010,476 4,264,988 6,264,359 2,323,712Distribution 62,243,107 31 ,806,940 I '1,355,056 12,163,722 1,840,075Common 47,424,216 24,673,869 7,459,609 7,951,594 2,585,052
Total Cunenl Rale Revenue
Expressed as $/kWh
252,896,000 113,021,000 38,602,000 51,205,000 17,867,000 22,781,000 5,784,000 3,636,000
ldaho Jurisdiction
Electric Utility
(0
Extra Large
Service CP
Sch 25P
1 5,908,1 16
3,432,999
330,931
3,1 08,954
(D
Pumping
Service
Sch 31-32
(m)
Street &
Area Lights
Sch 4149
Filed
06/1 0/19 o
1
2
3
4
to
17
18
19
20
21
2,1 80,355
M4,M9
2,117,U2
'1,041,655
358,918
45,156
2,628,442
603,484
6 Production7 Transmission8 Distribution9 Common10 Total Current lvlelded Rates
$0.03847
$0.00926
$0.02074
$0.01 580
$0.0391 5
$0.00947
$0,02735
$0.021 21
$0.04162
$0.01 144
$0.0304s
$0.02000
$0 03958
$0.00999
$0.01 939
$0.01 268
$0.035M
$0.00732
$0.00580
$0.00815
$0 03562
$0 00769
$0.00074
$0 00696
$0.03505
$0.0071 4
$0 0340s
$0 01 675
$0.031 06
$0.00391
$0.22742
$0.05222$0.08428 $0.09718 $0.103s2 $0.08165 $0.05631 $0.05100 $0.09299 $0.31460
Functional Cost Components at Uniform Cunent Retum11 Production 115,620,432 46,982,018 14,238,138 24,4il,451 11,357,539 16,065,385 21%,4U 328,43612 Transmission 27,976,123 12,103,910 3,375,302 5,998,499 2,476,235 3,534,104 452,552 35,52213 Distribution 61,718,951 34,133,313 9,419,289 11,690,838 '1,947,095 339,514 2,153,086 2,035,81614 Common 47,580,4% 25,697,592 6,685,448 7,801,662 2,656,233 3,148,180 1,050,242 541,13815 Total UniformCurrentCost 252,896,000 118,916,833 33,718,176 49,945,449 18,437,102 23,087,183 5,850,344 2,940,911
Expressed as $/kWh
Production
Transmission
Distribution
Common
Total Current Uniform Melded Rates
$0.03853 $0.04040
$0.00932 $0.01041$0.02057 $0.0293s
$0.0'1586 $0.02210
$0.03818
$0.00905
$0.02526
$0 01793
$0 03899
$0.00956
$0.01864
$0.01244
$0.03580
$0.00780
$0.00614
$0.00837
$0.03597
$0.00791
$0.00076
$0.00705
$0.03528
$0.00728
$0.03462
$0.01 689
$0.02842
$0.00307
$0.1 761 5
$0.04682
$0 08428
1.00
$0.10225 $0 09042 $0 07964 $0.05811 $0.05169 $0.09406 $0.25446
Revenue lo Cost Ratio at Cunent Rates 095 1.14 1.03 0.97
Functional Cost Components at Proposed Return by Schedule22 Production 116,908,678 46,463,461 15,522,323 25,051,714 11,2fi,674 16,082,736 2,198,852 358,91723 Transmission 28,846,359 11,713,595 4,265,000 6,426,696 2,395,423 3,545,289 455,200 45,15624 Distribution 64,133,719 33,302,847 11,355,074 12,452,466 1,890,391 340,464 2,164,033 2,628,44425 Common 48,262,244 25,332,096 7,459,603 8,043,124 2,618,512 3,152,511 1,052,914 603,48326 Total Proposed Rate Revenue 258,151,000 116,812,000 38,602,000 51,974,000 '18,135,000 23,121p00 5,871,000 3,636,000
$0.03896
$0.00961
$0.021 37
$0 03995
$0 01007
$0 02863
$0.041 62
$0.01 144
$0.03045
$0.03868
$0.00940
$0.02601
$0.01 823
$0.03994
$0 01 025
$0.01 986
$0.03540
$0 00755
$0 00596
$0.03626
$0.00810
$0.00635
$0.00851
$0.03601
$0.00794
$0 00076
$0.03535
$0.00732
$0.03479
$0.03574
$0.00755
$0.03576
$0.01716
$0.031 06
$0.00391
$0.22742
$0 02879
$0.00319
$0.1 8333
$0.04758
o0.99
Expressed as $/kWh27 Production28 Transmission29 Distribution
30 Common31 Total Proposed Melded Rates
$0.01608 $0.02178 $0.02000 $0.01282 $0.00825 $0,00706 $0.01693 $0.05222
$0.08603 $0.10044 $0.10352 $0.08287 $0 05716 $0.05177 $0.09439 $0.31460
Functional Cost Components at Uniform Requested Retum
32 Production 117,123,924 47,592,958 14,423,286 24,772,449 11,505,229 16,274,294 2,223p00 332,70733 Transmission 29,039,517 12,563,989 3,503,600 6,226,506 2,570,359 3,668,438 469,753 36,872U Distribution 63,614,059 35,112,132 9,698,428 12,096,390 2,013,138 350,918 2,224j85 2,118,87035 Common 48,373,500 26,128,274 6,797 ,070 7 ,930,227 2,7ffi,152 3,200,290 1,067 ,612 549,87436 Total Uniform Cost 258,15'1,000 121,397,353 U,4223U 51,025,572 18,788,878 23,493,%1 5,984,550 3,038,322
Expressed as $/kwh
Production
Transmission
Distribution
Common
Total Uniform l\,lelded Rates
37
38
JY
40
41
42
$0.03903 $0.04092
$0.00968 $0.01080
$0.02120 $0,03019
$0.01612 $0,02247
$0.039s0
$0.00993
$0,0'1929
$0,0'1264
$0.03644
$0.00821
$0.00079
$0.0071 7
Revenue to Cost Ratio at Proposed Rates
$0.08603
1.00
0.98
5,255,000
$0,1 0438
0,96
0.93
8,376,000
$0.09231
1.12
1:t2
(4,180,000)
$0,08136 $0.05922 $0.05260 $0.09622 $0.26289
1.02 0.97 0.98 0.98 1 .20
1.00 0.95 0.97 0.97 1.20
(179,000) 922,000 713,000 201,000 (s98,000)
Exhibit No. 11
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 3, p.2 ot 4
43 Cunent Revenue to Proposed Cost Ratio
44 Target Revenue lncrease o
1.240.99
O Sumcost
Scenario: AVU-E-'19-04 Company Base Case
Load Factor Peak Credrt
Transmission By Demand 12 CP(b) (c) (d) (e)(f)
SYstemDescription Total
Cost Classifications at Cunent Retum by ScheduleEnergy 79,686,405Demand 142,762,780Customer 30,446,814
AVISTA UTILITIES
Revenue to Cost By Classification Summary
For the Twelve Months Ended December 31, 2018
ldaho Jurisdiction
Electric Utility
(k)
.Extra Large
Service CP
Sch 25P
11,623J23
1 1,150,815
7,061
Filed
06/1 0a I
1
2
3
4
(s)
Residential
Service
Sch 1
(h)
General
Service
Sch'11-12
10,882,232
22,169,955
5,549,813
(i)
Large Gen
Service
Sch21-22
16,982,649
33,755,294
467,057
(j)
Extra Large
Gen Service
Sch 25
(t)
Pumping
Service
Sch 31-32
(m)
Street &
Area Lights
Sch 4149
338,103
757,BU
2,540,093
30,050,551
61,557,480
21,412,970
8,1 60,623
9,632,848
73,530
1,U9125
3,738,585
396,290
Total Current Rate Revenue
Expressed as Unit Cost5 Energy6 Demand7 Customer
252,896,000 113,021,000 38,602,000 51,205,000 17,867,000 22,781,N0 5,784,000 3,636,000
$/kwh
$/kWmo
$/Cust/mo
$/kvvh
$/kWmo
$/CusUmo
$0.02656
$11.28
$1 9.1 8
79,770,3U
142,91 0,085
30,215,6'11
$0.02584
$16 53
31,043,306
65,588,045
22,285,483
$0.02918
$14.13
$21.38
9,953,467
18,782,827
4,981 ,BB3
$0.02708
$21 .35
$35.36
16,720,311
32,766,048
459,090
$0.02572
$13.39
$557.04
8,U2,529
1 0,020,298
74,275
$0.02602
$1 1.36
$588.46
11,742,040
'1 'r,338,047
7,096
$0.02651
$23.22
1 ,660,1 67
3]90,757
?oo /.1 0
$0.02925
$23.44
$1,250.66
308,484
624,064
2,008,3M
$9 05$8.36
Cost Classifications at Uniform Cunent Return
8
0
10
11
Energy
Demand
Customer
Total Uniform Current Cost
Expressed as Unit Cost
Energy
Demand
Customer
252,896,000 118,916,833 33,718,176 49,945,449 18,437,102 23,087,183 5,850,344 2,940,911
12
13
14
$0.02658
$11.29
$19.03
$0.02669
$11.97
$1 9.1 9
$0.02629
$1 3.92
$562.69
0.97
$0.02629
$11.55
$591.36
0.99
$0.02669
$9.18
$23.40
$0.02669
$8.91
$17.20
1.00 0.95
$0.02666
$20.72
$34.76
1.14 1.03
$0.02669
$19.30
$988 85
0.99 1.2415 Revenueto Cost Ratio at Current Rateso
to
17
'18
19
Cost Classifications at Proposed Retum by ScheduleEnergy 80,716,833Demand 146,4'17,000Customer 31,017 ,167
30,688,840
64,149,'189
21,973,971
10,882,216
22,169,976
5,549,808
17,142,788
u,359,292
471,920
8,246J24
9,814,996
73,880
11,755J62
'1,l,358,738
7,100
1,663,602
3,807,005
400,393
338,102
757,8U
2,540,091
Total Proposed Rate Revenue 258,151,000 1'16,812,000 38,602,000 51,974,000 18,135,000 23,121,000 5,871,000 3,636,000
Expressed as Unit Cost20 Energy21 Demand
22 Customer
23 Energy
24 Demand
25 Customer26 Total Uniform Cost
Expressed as Unit Cost27 Energy
2B Demand
29 Customer
Cost Classifications at Uniform Requested Return
$/kwh
$/kWmo
$/Cust/mo
$/kwh
$/kW/mo
$/Cust/mo
$0.02690
$'11 s7
$19.54
$0.02639
$8.71
$16,96
$0.0291 8
$1 4.1 3
$21 38
$0.02733
$21.73
$35.73
1 6,945,250
33,614,401
465,921
$0.02599
$1 3.64
$559.70
8,4U,762
1 0,259,381
74,735
$0.02632
$11.57
$591.68
1 1,900,006
1 '1,586,792
7j43
$0 02675
$9.22
$23.46
$0.02925
$23.44
$1,250.66
80,u3,457 31,460,933 10,087,371
146,554,795 67,283,871 19,271,243
30,752,748 22$525/9 5,063,769
1,682,501 312,6U
3,896,300 642,806
405,748 2,082,883
258,151,000 121,397,353 U,422,3U 51,025,572 18,788,878 23,493,941 5,984,550 3,038,322
30 Revenue to Cost Ratio at Proposed Rates
31 Cunenl Revenue to Proposed Cost Ratio
$0 02694
$11 58
$1937
1 .00
0.98
$0 0270s
$9.14
$17.49
0.96
0.93
$0.02705
$12.28
$19.50
$0 0266s
$14.26
$566.18
$0.02705
$9.43
ll3.l t
0,98
0.97
$0.02705
$19.88
$1,025.55
1.20
1.20
$0.02702
$21.26
$35.28
1.12 1.02
1.12 1.00
$0.026M
$11.80
$595.22
0.97 098
0.95 0.97
32 Annual Consumption (mWh's)
33 Estimated Annual Billing Demand (kW)
U Monthly Average Number of Customers
3,000,798
12,659,M4
132,281
1,163,049
7,362,730
107,%2
372,910
1,568,914
21,635
627J62
1f81,224
1,'101
317,271
71 9,595
11
446,649
981,810
1
62,1 99
413,U4
1,423
11,557
JZ,3lt
169
Exhibit No. 11
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 3, p. 3 of 4
o
o
Summst
Scenario: AVU-E-19-04 Company Base Case
Load Factor Peak Credit
Transmission By Demand 12 CP(b) (c) (d) (e)
AVISTA UTILITIES
Customer Cost Analysis
For the T\,\€lve Months Ended December 31, 2018
ldaho Jurisdiction
Electric Utility
Filed
06/1 0/1 I
Description
(0
System
Total
(s) 0) (i) 0Residential General Large Gen Extra LargeService Service Service Gen Service
Sch 1 Sch 11-12 Sch21-22 Sch 25
(k)
Extra Large
Service CP
Sch 25P
(D
Pumping
Service
Sch 31-32
(m)
Street &
Area Lights
&h 4149
Meter, Services, Meter Reading & Billing Gosb by Schedule at Requested Rate of Return
Rate Base1 Services2 Services Accum. Depr.3 Total Services
58,326,000
(26 958 000)
47,ffi7,882
(22,q31,q68)
9.554,067
14,415,844)
475,867
(21 9,943)
0
0
628,184 0(290,344) 0
31,368,000 25,636,013 5,138,223 255,924 0 337,840 0
4
o
Meters
Meters Accum. Depr.
Total Meters
22,997,000
(1 2,1 39,000)
14,8U,%2
(7,846,481)
6,048,138
(3,192,518)
1,301,932
(687,226)
31,145
(16,440)
4,483
(2,366)
746362
(393,968)
0
0
10,858,000 7,018,460 2,855,619 614,705 14,705 2,116 352,394 0
7 Total Rate Base 42,226,000 32,654,474 7,993,U2 870,629 14,705 2,116 690,234 0
8I
10
11
Return on Rate Base @ 7.55%
Tax Benefit of lnterest
Revenue ConveBion Factor
Rate Base Revenue Requirement
3,188,1 18 2,465,455 603,545 65,734 1,1 10 160
(384,251) (297,151) (72,743) (7,923) (134) (1e)
0.748671 0.748671 0.748671 0.748671 0.748671 0.748671
3,745,125 2,896,203 708,993 77,218 1,304 ,l88
52,114
(6,281 )
0.748671
61,219
0
0
0.748671
0 o
12
13
14
15
to
17
18
Expenses
Services Depr Exp
Meters Depr Exp
Services operations Exp
Meters operating Exp
Meters Maintenance Exp
Meter Reading
Billing
1 ,1 98,000
2,076,000
250,000
459,000
7,000
246,000
3,538,000
979,085
1,341,898
204,317
296,691
4,525
1 62,566
2,885,580
1 96,238
545,981
40,951
120,716
1,U1
32,583
578,356
9,774
117,529
2,040
25,985
Jvb
1,658
0
2,812
0
622
o
43,1 30
1 ,916
0
405
0
B9
1
3,921
174
1 2,903
67,376
2,693
14,897
2,142
38,027
0
0
0
0
0
0
19
20
21
23
Total Expenses
Revenue Conversion Factor
Expense Revenue Requirement
Total Meter, Service, Meter Reading, and
Billing Cost
Total Customer Bills
7,774,000 5,874,662 1,516,667
0.994549 0.994549 0.994549
7,816,608 5,906,860 1,524,979
29,422
186,803
0.994549
't87,827
255,045
13,207
$20.07
4B,4BB
0.994549
48,754
4,591
0.994549
4,6,t6
1 38,265
0.994549
139,023
4,525
4,525
0.994549
4,549
4,549
2,031
$2.24
11,561,733 8,803,054 2,233,972
1,587,376 1,295,306 259,61 B
$7.28 $6.80 $8.60
50,058
132
$379.23
4,803
12
$400.29
200,241
17,070
24 Average Unit Cost per Month $1 1.73
Distribution Fixed Cosb per Customer
25 Total Customer Related Cost
26 Customer Related Unit Cost per Month
30,752,748 22$52,il9 5,063,769$19,37 $17.49 $19.50
46s,921
$35 28
74,735 7,143
$566.18 $59s.22
405,748
$23.77
2,082,883
$1,025.55
27 Total Distribution Demand Related Cost28 Dist Demand Related Unit Cost per Month
58,263,403 29,0U,472 8,618,942$36.70 $22,45 $33,20
1 4,683,408
$1,11 1 .79
2,444,4% 433,318
$18,s18.89 $36,109.82
2,468,068
$144.59
530,702
$261 .30
$55.08 $39.94 $s2.70 $1,147.O7 $19,08s.07 $36,705.04 $168.35 $1,286.85
Exhibit No. 11
Case No. AVU-E-19-04
T. Knox, Avista
Schedule 3, p. 4 ol4
29 Total Distribution Unit Cost per Month
o
0
0
0